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 * Home
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 * Debt and Investments
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BUDGET & FINANCIAL REPORTS

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ADMINISTRATIVE SERVICES

400 E. Main Street, 3rd floor
Stockton, CA 95202

Monday through Thursday, 7:30 a.m. - 5:30 p.m.
Friday, 8:00 a.m. - 5:00 p.m.

The Administrative Services Department is responsible for providing quantitative
financial information, policy analysis, and recommendations that help the City
Council and all City departments make decisions about how to best allocate the
resources available to the City.

Our department accounts for those resources and discloses the financial
condition of the City and the results of its operations in the year-end Annual
Comprehensive Financial Report. The department also prepares the Annual
Operating Budget.

Finance and Accounting

The Finance and Accounting division is responsible for citywide operations of
financial matters including cash monitoring, accounting, accounts payable,
payroll, audit coordination, and preparation of financial reports (non-budgetary
basis).

 * Accounting Services: Provides central accounting recording in accordance with
   generally accepted accounting principles and is responsible for preparation
   of the Annual Comprehensive Financial Report (ACFR) and other financial
   reports. 

Policies


 * Accounting Policy
 * Internal Audits Policy
 * External Audits Policy
 * Financial Reporting Policy
 * Financial Misconduct Policy


CITY BUDGET

The Budget Office is primarily responsible for the development and
implementation of the City's annual budget, Fee Schedule, and five-year Capital
Improvement Plan.


BUDGET OVERVIEW

The City of Stockton budget is comprised of separate funds. The General Fund is:

 * the primary fund for most day-to-day operations, 
 * the largest portion of the budget, and
 * accounts for all financial resources except those required to be accounted
   for in another fund.

Sources of revenue for the General Fund include:

 * business tax,
 * fees for services,
 * property tax,
 * sales tax, and
 * utility user tax.

The City’s General Fund reserve policy calls for the City to maintain a 17%
operating reserve (approximately two months of expenditures) and establishes
additional reserves for known contingencies, unforeseen revenue changes,
infrastructure failures, and catastrophic events.

The known contingencies include amounts to address staff recruitment and
retention, future CalPERS costs, and City facilities. The policy establishes an
automatic process to deposit one-time revenue increases and expenditure savings
into the reserves.  

 *  General Fund Reserve Policy


ENTERPRISE FUNDS

Some City departments charge fees for services provided. The budget for these
functions is referred to as Enterprise Funds. These funds are used for
operations, similar to private businesses, where the expense of operation is
covered by user charges. The Water, Wastewater, and Sewer Utility funds are the
City's largest enterprise funds.


SUCCESSOR AGENCY TO REDEVELOPMENT AGENCY FUNDS 

The Stockton City Council also acts as the Successor Agency to Redevelopment
Agency.  Redevelopment funds are Agency Funds.  


SPECIAL/RESTRICTED FUNDS

Other highly specialized and restricted funds compromise a portion of the City's
budget and cannot be used for anything other than the specified purposes.

Per the City’s interfund loan policy, the City does permit loans between funds,
but these loans are only to be used to alleviate a temporary cash deficiency.
Such loans are not used to balance the budget of the borrowing fund or deter any
function or project for which the loaning fund was established. The amount
loaned is generally repaid within the same fiscal year.  

 * Interfund Loan Policy 


Additional information on sales tax ballot measures:

Measure A

Measure W 

Measure M


DOCUMENT CENTER

The Document Center provides easy access to public documents. Click on one of
the categories below to see related documents or use the search function.


SEARCH FOR FILE NAME:

Categories always sorted by seq (sub-categories sorted within each category)
Documents sorted by HEADER in Ascending Order within category
RESET


FINANCIAL AND AUDIT REPORTS - PUBLISHED68 DOCUMENTS

ANNUAL COMPREHENSIVE FINANCIAL REPORTS45 DOCUMENTS


   
 * ACFR 1973
   document Header ACFR 1973
   
 * ACFR 1976
   document Header ACFR 1976
   
 * ACFR 1979
   document Header ACFR 1979
   
 * ACFR 1980
   document Header ACFR 1980
   
 * ACFR 1983
   document Header ACFR 1983
   
 * ACFR 1984
   document Header ACFR 1984
   
 * ACFR 1985
   document Header ACFR 1985
   
 * ACFR 1986
   document Header ACFR 1986
   
 * ACFR 1987
   document Header ACFR 1987
   
 * ACFR 1988
   document Header ACFR 1988
   
 * ACFR 1989
   document Header ACFR 1989
   
 * ACFR 1990
   document Header ACFR 1990
   
 * ACFR 1991
   document Header ACFR 1991
   
 * ACFR 1992
   document Header ACFR 1992
   
 * ACFR 1993
   document Header ACFR 1993
   
 * ACFR 1994
   document Header ACFR 1994
   
 * ACFR 1995
   document Header ACFR 1995
   
 * ACFR 1996
   document Header ACFR 1996
   
 * ACFR 1997
   document Header ACFR 1997
   
 * ACFR 1998
   document Header ACFR 1998
   
 * ACFR 1999
   document Header ACFR 1999
   
 * ACFR 2000
   document Header ACFR 2000
   
 * ACFR 2001
   document Header ACFR 2001
   
 * ACFR 2002
   document Header ACFR 2002
   
 * ACFR 2003
   document Header ACFR 2003
   
 * ACFR 2004
   document Header ACFR 2004
   
 * ACFR 2005
   document Header ACFR 2005
   
 * ACFR 2006
   document Header ACFR 2006
   
 * ACFR 2007
   document Header ACFR 2007
   
 * ACFR 2008
   document Header ACFR 2008
   
 * ACFR 2009
   document Header ACFR 2009
   
 * ACFR 2010
   document Header ACFR 2010
   
 * ACFR 2011
   document Header ACFR 2011
   
 * ACFR 2012
   document Header ACFR 2012
   
 * ACFR 2013
   document Header ACFR 2013
   
 * ACFR 2014
   document Header ACFR 2014
   
 * ACFR 2015
   document Header ACFR 2015
   
 * ACFR 2016
   document Header ACFR 2016
   
 * ACFR 2017
   document Header ACFR 2017
   
 * ACFR 2018
   document Header ACFR 2018
   
 * ACFR 2019
   document Header ACFR 2019
   
 * ACFR 2020
   document Header ACFR 2020
   
 * ACFR 2021
   document Header ACFR 2021
   
 * ACFR 2022
   document Header ACFR 2022
   
 * ACFR 2023
   document Header ACFR 2023
   
   

SINGLE AUDIT REPORTS13 DOCUMENTS


   
 * Single Audit Report 2010
   document Header Single Audit Report 2010
   
 * Single Audit Report 2011
   document Header Single Audit Report 2011
   
 * Single Audit Report 2012
   document Header Single Audit Report 2012
   
 * Single Audit Report 2013
   document Header Single Audit Report 2013
   
 * Single Audit Report 2014
   document Header Single Audit Report 2014
   
 * Single Audit Report 2015
   document Header Single Audit Report 2015
   
 * Single Audit Report 2016
   document Header Single Audit Report 2016
   
 * Single Audit Report 2017
   document Header Single Audit Report 2017
   
 * Single Audit Report 2018
   document Header Single Audit Report 2018
   
 * Single Audit Report 2019
   document Header Single Audit Report 2019
   
 * Single Audit Report 2020
   document Header Single Audit Report 2020
   
 * Single Audit Report 2021
   document Header Single Audit Report 2021
   
 * Single Audit Report 2022
   document Header Single Audit Report 2022
   
   

PUBLIC FACILITIES FEES REPORTS10 DOCUMENTS


   
 * PFF Report 2010-2014
   document Header PFF Report 2010-2014
   
 * PFF Report 2015
   document Header PFF Report 2015
   
 * PFF Report 2016
   document Header PFF Report 2016
   
 * PFF Report 2017
   document Header PFF Report 2017
   
 * PFF Report 2018
   document Header PFF Report 2018
   
 * PFF Report 2019
   document Header PFF Report 2019
   
 * PFF Report 2020
   document Header PFF Report 2020
   
 * PFF Report 2021
   document Header PFF Report 2021
   
 * PFF Report 2022
   document Header PFF Report 2022
   
 * PFF Report 2023
   document Header PFF Report 2023
   
   


CURRENT YEAR BUDGETS3 DOCUMENTS

2024-25 PROPOSED ANNUAL BUDGET, FEE SCHEDULE AND CIP3 DOCUMENTS


   
 * 2024-25 Proposed Annual Budget
   document Header 2024-25 Proposed Annual Budget
   446 Pages (Updated 5/28/2024)
   
 * 2024-25 Proposed Fee Schedule
   document Header 2024-25 Proposed Fee Schedule
   137 Pages
   
 * 2024-29 Proposed CIP
   document Header 2024-29 Proposed CIP
   327 Pages
   
   


BUDGET ARCHIVES83 DOCUMENTS

2023-24 ADOPTED ANNUAL BUDGET, FEE SCHEDULE AND CIP3 DOCUMENTS


   
 * 2023-2028 Adopted CIP
   document Header 2023-2028 Adopted CIP
   341 Pages
   
 * 2023-24 Adopted Annual Budget
   document Header 2023-24 Adopted Annual Budget
   445 Pages
   
 * 2023-24 Adopted Fee Schedule
   document Header 2023-24 Adopted Fee Schedule
   148 Pages
   
   

2022-23 ADOPTED ANNUAL BUDGET, FEE SCHEDULE AND CIP3 DOCUMENTS


   
 * 2022-2027 Adopted CIP
   document Header 2022-2027 Adopted CIP
   313 pages
   
 * 2022-23 Adopted Annual Budget
   document Header 2022-23 Adopted Annual Budget
   423 Pages
   
 * 2022-23 Adopted Fee Schedule
   document Header 2022-23 Adopted Fee Schedule
   143 Pages
   
   

2021-22 ADOPTED ANNUAL BUDGET, FEE SCHEDULE AND CIP3 DOCUMENTS


   
 * 2021-2026 Adopted CIP
   document Header 2021-2026 Adopted CIP
   339 pages
   
 * 2021-22 Adopted Annual Budget
   document Header 2021-22 Adopted Annual Budget
   409 Pages
   
 * 2021-22 Adopted Fee Schedule
   document Header 2021-22 Adopted Fee Schedule
   120 pages
   
   

2020-21 ADOPTED ANNUAL BUDGET, FEE SCHEDULE AND CIP3 DOCUMENTS


   
 * 2020-2025 Adopted CIP
   document Header 2020-2025 Adopted CIP
   313 pages
   
 * 2020-21 Adopted Annual Budget
   document Header 2020-21 Adopted Annual Budget
   460 pages
   
 * 2020-21 Adopted Fee Schedule
   document Header 2020-21 Adopted Fee Schedule
   129 Pages
   
   

2019-20 ADOPTED ANNUAL BUDGET, FEE SCHEDULE AND CIP4 DOCUMENTS


   
 * 2019-20 Adopted Annual Budget
   document Header 2019-20 Adopted Annual Budget
   423 Pages
   
 * 2019-20 Adopted Fee Schedule
   document Header 2019-20 Adopted Fee Schedule
   110 Pages
   
 * 2019-2024 Adopted CIP
   document Header 2019-2024 Adopted CIP
   344 Pages
   
 * Budget in Brief
   document Header Budget in Brief
   Quick reference guide to City budget - 6 Pages
   
   

2018-19 ADOPTED ANNUAL BUDGET3 DOCUMENTS


   
 * 2018-19 Adopted Annual Budget
   document Header 2018-19 Adopted Annual Budget
   421 Pages
   
 * 2018-19 Adopted Fee Schedule
   document Header 2018-19 Adopted Fee Schedule
   121 Pages
   
 * 2018-23 Adopted CIP
   document Header 2018-23 Adopted CIP
   339 Pages
   
   

2017-18 ADOPTED ANNUAL BUDGET3 DOCUMENTS


   
 * 2016-17 Adopted Fee Schedule
   document Header 2016-17 Adopted Fee Schedule
   117 Pages
   
 * 2016-21 Adopted CIP
   document Header 2016-21 Adopted CIP
   206 pages
   
 * 2017-18 Adopted Annual Budget
   document Header 2017-18 Adopted Annual Budget
   396 pages
   
   

2016-17 ADOPTED ANNUAL BUDGET3 DOCUMENTS


   
 * 2016-17 Adopted Annual Budget
   document Header 2016-17 Adopted Annual Budget
   396 Pages
   
 * 2016-17 Adopted Fee Schedule
   document Header 2016-17 Adopted Fee Schedule
   117 Pages
   
 * 2016-21 Adopted CIP
   document Header 2016-21 Adopted CIP
   206 Pages
   
   

2015-16 ADOPTED ANNUAL BUDGET3 DOCUMENTS


   
 * 2015-16 Adopted Annual Budget
   document Header 2015-16 Adopted Annual Budget
   394 Pages
   
 * 2015-16 Fee Schedule
   document Header 2015-16 Fee Schedule
   126 Pages
   
 * 2015-20 CIP
   document Header 2015-20 CIP
   226 Pages
   
   

2014-15 ADOPTED ANNUAL BUDGET5 DOCUMENTS


   
 * 2014-15 Adopted Annual Budget
   document Header 2014-15 Adopted Annual Budget
   The City Council adopted the FY 2014-15 Proposed Annual Budget with
   adjustments.
   418 Pages
   
 * 2014-15 Adopted Fee Schedule -
   document Header 2014-15 Adopted Fee Schedule -
   126 Pages
   
 * 2014-19 Adopted Capital Improvement Program
   document Header 2014-19 Adopted Capital Improvement Program
   188 Pages
   
 * Council Agenda Item 16.1
   document Header Council Agenda Item 16.1
   June 24, 2014 - 10 pages
   
 * Council Resolution 2014-06-24-1601
   document Header Council Resolution 2014-06-24-1601
   38 Pages
   
   

2013-14 ADOPTED ANNUAL BUDGET4 DOCUMENTS


   
 * 2013-14 Adopted Annual Budget
   document Header 2013-14 Adopted Annual Budget
   The City Council adopted the FY 2013-14 Proposed Annual Budget with
   adjustments.
   402 Pages
   
 * 2013-14 Adopted Annual Fee Schedule
   document Header 2013-14 Adopted Annual Fee Schedule
   129 Pages
   
 * 2013-18 Adopted Capital Improvement Program
   document Header 2013-18 Adopted Capital Improvement Program
   150 Pages
   
 * Council Agenda item 16.01
   document Header Council Agenda item 16.01
   June 25, 2013 - 35 pages
   
   

2012-13 ADOPTED ANNUAL BUDGET4 DOCUMENTS


   
 * 2012-13 Adopted Annual Budget
   document Header 2012-13 Adopted Annual Budget
   The City Council adopted the FY 2012-13 Proposed Annual Budget with
   adjustments.
   402 Pages
   
 * 2012-13 Adopted Fee Schedule
   document Header 2012-13 Adopted Fee Schedule
   123 Pages
   
 * 2012-17 Adopted Capital Improvement Program
   document Header 2012-17 Adopted Capital Improvement Program
   142 Pages
   
 * Council Agenda Item 16.03
   document Header Council Agenda Item 16.03
   148 Pages
   
   

2012-13 PROPOSED ANNUAL BUDGET (PENDENCY PLAN)4 DOCUMENTS


   
 * 2012-13 Proposed Annual Budget
   document Header 2012-13 Proposed Annual Budget
   334 Pages
   
 * 2012-13 Proposed Budget Errata Replacement Pages
   document Header 2012-13 Proposed Budget Errata Replacement Pages
   2012-13 Proposed Budget file includes replacement pages as revised on June 8,
   2012.
   120 Pages
   
 * 2012-13 Proposed Fee Schedule
   document Header 2012-13 Proposed Fee Schedule
   137 Pages
   
 * 2012-17 Proposed Capital Improvement Program
   document Header 2012-17 Proposed Capital Improvement Program
   142 Pages
   
   

2011-12 ADOPTED ANNUAL BUDGET10 DOCUMENTS


   
 * 2011-12 Adopted Annual Budget
   document Header 2011-12 Adopted Annual Budget
   412 Pages
   
 * 2011-12 Fee Memo
   document Header 2011-12 Fee Memo
   14 Pages
   
 * 2011-16 Adopted Capital Improvement Program
   document Header 2011-16 Adopted Capital Improvement Program
   121 Pages
   
 * Below are some additional presentations and information leading up to the
   final budget adoption.
   document Header Below are some additional presentations and information
   leading up to the final budget adoption.
   
 * February 15, 2011 PowerPoint Presentation
   document Header February 15, 2011 PowerPoint Presentation
   Second Quarterly Review of Financial Conditions - Adopting Emergency Measures
   for Fiscal Year 2010-11 and General Fund Update 
   
 * February 15, 2011 Staff Report
   document Header February 15, 2011 Staff Report
   Second Quarterly Review of Financial Conditions - Adopting Emergency Measures
   for Fiscal Year 2010-11 and General Fund Update 
   
 * March 22, 2011 PowerPoint Presentation
   document Header March 22, 2011 PowerPoint Presentation
   Study Session: 2011-12 General Fund Budget Workshop & Potential Service
   Reductions
   
 * March 22, 2011 Staff Report
   document Header March 22, 2011 Staff Report
   Study Session: 2011-12 General Fund Budget Workshop & Potential Service
   Reductions
   
 * November 16, 2010 PowerPoint Presentation
   document Header November 16, 2010 PowerPoint Presentation
   First Quarterly Review of Financial Conditions - Adopting Emergency Measures
   for the Fiscal Year 2010-11 and General Fund Update
   
 * November 16, 2010 Staff Report
   document Header November 16, 2010 Staff Report
   First Quarterly Review of Financial Conditions - Adopting Emergency Measures
   for the Fiscal Year 2010-11 and General Fund Update
   
   

2010-11 ADOPTED ANNUAL BUDGET5 DOCUMENTS


   
 * 2010-11 Adopted Fee Schedule
   document Header 2010-11 Adopted Fee Schedule
   140 Pages
   
 * 2010-15 Adopted Capital Improvement Plan
   document Header 2010-15 Adopted Capital Improvement Plan
   160 Pages
   
 * Budget Study Session PowerPoint slides - April 2010
   document Header Budget Study Session PowerPoint slides - April 2010
   Additional Budget Information
   45 Pages
   
 * Mailed Survey Results - April 2010
   document Header Mailed Survey Results - April 2010
   Additional Budget Information
   8 Pages
   
 * Open Survey Results - April 2010
   document Header Open Survey Results - April 2010
   Additional Budget Information
   8 Pages
   
   

2009-10 ADOPTED ANNUAL BUDGET3 DOCUMENTS


   
 * 2009-10 Adopted Annual Budget
   document Header 2009-10 Adopted Annual Budget
   The 2009 - 2010 Budget adopted by Council on June 23, 2009.
   306 Pages
   
 * 2009-10 Adopted Fee Schedule
   document Header 2009-10 Adopted Fee Schedule
   139 pages
   
 * 2009-14 Adopted Capital Improvement Program
   document Header 2009-14 Adopted Capital Improvement Program
   148 Pages
   
   

2008-09 ADOPTED ANNUAL BUDGET3 DOCUMENTS


   
 * 2008-09 Adopted Annual Budget
   document Header 2008-09 Adopted Annual Budget
   279 Pages
   
 * 2008-09 Adopted Fee Schedule
   document Header 2008-09 Adopted Fee Schedule
   134 Pages
   
 * 2008-13 Adopted Capital Improvement Program
   document Header 2008-13 Adopted Capital Improvement Program
   165 Pages
   
   

1997-98 THROUGH 2007-0817 DOCUMENTS


   
 * 1997-98 Annual Budget
   document Header 1997-98 Annual Budget
   462 Pages
   
 * 1998-99 Annual Budget
   document Header 1998-99 Annual Budget
   466 Pages
   
 * 1999-00 Annual Budget
   document Header 1999-00 Annual Budget
   424 Pages
   
 * 2000-01 Annual Budget
   document Header 2000-01 Annual Budget
   412 Pages
   
 * 2001-02 Annual Budget
   document Header 2001-02 Annual Budget
   388 Pages
   
 * 2002-03 Annual Budget
   document Header 2002-03 Annual Budget
   414 Pages
   
 * 2002-2006 Adopted Capital Improvement Program
   document Header 2002-2006 Adopted Capital Improvement Program
   222 Pages
   
 * 2003-04 Annual Budget
   document Header 2003-04 Annual Budget
   416 Pages
   
 * 2003-2007 Adopted Capital Improvement Program
   document Header 2003-2007 Adopted Capital Improvement Program
   234 Pages
   
 * 2004-05 Annual Budget
   document Header 2004-05 Annual Budget
   420 Pages
   
 * 2004-2008 Adopted Capital Improvement Program
   document Header 2004-2008 Adopted Capital Improvement Program
   164 Pages
   
 * 2005-06 Annual Budget
   document Header 2005-06 Annual Budget
   388 Pages
   
 * 2005-2010 Adopted Capital Improvement Program
   document Header 2005-2010 Adopted Capital Improvement Program
   134 Pages
   
 * 2006-07 Annual Budget
   document Header 2006-07 Annual Budget
   404 Pages
   
 * 2006-2011 Adopted Capital Improvement Program
   document Header 2006-2011 Adopted Capital Improvement Program
   148 Pages
   
 * 2007-08 Adopted Annual Budget
   document Header 2007-08 Adopted Annual Budget
   307 pages
   
 * 2007-2012 Adopted Capital Improvement Program
   document Header 2007-2012 Adopted Capital Improvement Program
   138 Pages
   
   

Last Update : 12/18/2023, 10:08:20 AM
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