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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

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.  

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.  


Additional information on sales tax ballot measures:

Measure A

Measure W 

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

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 Budgets9 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

2023-24 Proposed Annual Budget, Fee Schedule and CIP3 documents

  • 2023-2028 Proposed CIP
    document Header 2023-2028 Proposed CIP
    341 Pages
  • 2023-24 Proposed Annual Budget
    document Header 2023-24 Proposed Annual Budget
    425 Pages
  • 2023-24 Proposed Fee Schedule
    document Header 2023-24 Proposed Fee Schedule
    149 Pages

Budget Archives80 documents

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