Richmond City Council
June 21, 2022

PROGRAM ORGANIZATIONAL CHART - FY 2022-23

PUBLIC WORKS DEPARTMENT
252

PARKS MAINTENANCE
Divisional Admin Support Encroachment Permits Engineering Traffic Capital Improvement Transportation Services Clerical support to Parks &
Landscaping Superintendent
and Supervisors
Inspection services -
encroachment permits Design Services… Crosswalk Improvement Program Project Planning… R-Transit Program...

Internal and external
customer service Bond reimbursements
Capital Improvement
Projects
Pavement Maintenance
Projects
Traffic Safety
Improvement Program
Planning and coordination with
Planning Dept.

Paratransit Program
administration
Divisional contract
management; file
maintenance and invoice
payments
Fiber optics contractors
Sidewalk Program
ADA Curb Ramp
Program
Railroad Crossing
Improvement Program
Regional transportation planning
with WCCTAC, CCTA and MTC Transportation Infrastructure Preparation of divisional injury
reports
Coordinate outside utility
agencies - AT&T, EBMUD
and PG&E
Surface Drainage
Program
Street Light Master Plan
Traffic reviews of new
developments, traffic
control plans, truck route
permits, and regional
transportation projects
Interagency/interjurisdictional
coordination
Program development and
implementation of sustainable
transportation
Parks & Districts Construction
Services…
Conducts traffic counts,
speed surveys,
engineering studies, site
visits and measurements
Project grant funding - monitor
sources and secure grants
Implement Richmond's Integrated
& Equitable Mobility Plan
Maintenance of parks, facility
grounds, medians, R-O-Ws
and open spaces
Right-of-Way -
Investigation of
infrastructure issues and
claims
Coordinate federally
funded transportation
projects
Public outreach during
development of projects
Inter and intra-governmental
relations
Planting and maintenance of
city-owned trees
Materials testing
Improvement Act of 1911 Project Management… Contract and grant administration and management
Hilltop Landscape District Administration of pipeline
Administer design and
construction of projects that
result in a substantial change to
the existing facility and exceeds
$100k in value
Transportation infrastructure
investment and program
development and implementation
Richmond Parkway
maintenance Franchise Coordination Public outreach in support of project
Parking Management Plan and
development and implementation
Marina Bay Lighting District Administration of project grants Parking garage and city-owned lot management
Bay Trail and pathway lighting Manage mediation of City-owned contaminated properties
Manage quiet zone projects

PROGRAM ORGANIZATIONAL CHART - FY 2022-23

PUBLIC WORKS DEPARTMENT

ENGINEERING & CAPITAL IMPROVEMENT PROGRAMS
253
Department Revised
FY2020-21
Adopted
FY2021-22
Revised
FY2021-22
Mid-Year
FY2021-22
Proposed
FY2022-23

PUBLIC WORKS
Administrative Aide 3.0 3.0 3.0 3.0 3.0
Associate Admin Analyst 1.0 1.0 1.0 1.0 1.0
Building Trades Worker I/II/III 3.0 4.0 4.0 4.0 4.0
Capital Projects Manager 1.0 1.0 1.0 1.0
Carpenter 2.0 2.0 2.0 2.0 2.0
Combo Equipment Mechanic 6.0 7.0 7.0 7.0 7.0
Construction & Maintenance Supervisor 1.0 1.0 1.0 1.0 1.0 Construction Inspector I/II 2.0 3.0 3.0 3.0 3.0
Custodial Maintenance Supervisor 1.0 1.0 1.0 1.0 1.0
Deputy Public Works Director 1.0 1.0
Development Project Manager I/II 0.4 0.4 0.4 0.4
Electrical Supervisor 1.0 1.0 1.0 1.0 1.0
Electrician 5.0 5.0 5.0 5.0 5.0
Engineer I/II 1.0 1.0 1.0 1.0 1.0
Equipment Mechanic III/IV 3.0 3.0 3.0 3.0 3.0
Equipment Operator 10.0 11.0 11.0 11.0 11.0
Equipment Parts Specialist 2.0 2.0 2.0 2.0 2.0
Equipment Services Superintendent 1.0 1.0 1.0 1.0 1.0
Equipment Supervisor 1.0 1.0 1.0 1.0 1.0
Executive Secretary I/II 1.0 1.0 1.0 1.0 1.0
Gardener 3.0 3.0 3.0 3.0 3.0
Groundskeeper/Gardener 10.0 11.0 11.0 11.0 13.0
Maintenance Leadworker 10.0 10.0 10.0 10.0 10.0
Maintenance Worker I/II 15.0 18.0 18.0 18.0 21.0
Office Aide 1.0 1.0 1.0 1.0 0.8
Office Assistant II 1.0 1.0 1.0 1.0 1.0
Painter 2.0 2.0 2.0 2.0 2.0
Parks & Landscaping Superintendent 1.0 1.0 1.0 1.0 1.0
Parks Construction & Maintenance Worker 5.0 7.0 7.0 7.0 5.0 Parks Supervisor 3.0 3.0 3.0 3.0 3.0
Project Manager I/II 1.0 1.0 1.0 1.0 1.0
Public Works Director 1.0 1.0 1.0 1.0 1.0
PW Facilities Maint. Superintendent 1.0 1.0 1.0 1.0 1.0 PW Streets Maint. Superintendent 1.0 1.0 1.0 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0 1.0 1.0
Senior Civil Engineer 2.0 1.0 1.0 2.0 2.0
Stationery Engineer 3.0 3.0 3.0 3.0 3.0
254
Department Revised
FY2020-21
Adopted
FY2021-22
Revised
FY2021-22
Mid-Year
FY2021-22
Proposed
FY2022-23
Stationery Engineer Supervisor 1.0 1.0 1.0 1.0 1.0
Tree Leadworker 1.0 1.0 1.0 1.0 1.0
Utility Worker II 10.0 10.0 10.0 10.0 10.0
Total Full-Time Equivalents (FTEs) 117.0 127.4 127.4 129.4 132.2 255
Proposed FTE = 132.2
Public Works
FY 2022-23 Organizational Chart
Legend:

Sub-ProgramSub-Program
Main ProgramMain ProgramExisting Pos.Existing Pos.

FrozenFrozen

Public Works
Director
(1)

Public Works
Director
(1)

Reclassification Reclassification
Departmental
Administrative Services

Parks
Maintenance

Parks
Maintenance

Hilltop LMD
& Western
Richmond
Marina Bay &
Southern Richmond
Fire Safety/Grnway/St
Lndscp/Tree Mtc &
Eastern Richmond
Street
Maintenance
Street
Maintenance
Building
Maintenance
Building
Maintenance
Divisional
Administrative
Services
Traffic, Signs
& Lines
Utility Services
Stationary
Engineering
Building Services
Fleet
Maintenance

Fleet
Maintenance

Divisional
Administrative
Services
Engineering & Cap
Imprv Prj

Engineering & Cap
Imprv Prj

Electrical Services
Abatement

Abatement

Pavement
Maintenance
Street
Sweeping
New PositionNew Position
Project
Manager (1)
Project
Manager (1)
Assoc Admin
Analyst (1)
Assoc Admin
Analyst (1)
Water Resource
Recovery
Water Resource
Recovery
Capital
Improvements
Encroachment
Permits

Capital
Projects Manager
(1)

Capital
Projects Manager
(1)

Engineering
Dev PM II (.40)
Sr. Civil Eng (2)
Engineer I/II (1)
Dev PM II (.40)
Sr. Civil Eng (2)
Engineer I/II (1)
Const Ins I/II (3)
Ofc Asst II (1)
Ofc Aide (1)
Const Ins I/II (3)
Ofc Asst II (1)
Ofc Aide (1)

For WRR FTEs
See Water Resource
Recovery pages for
details.

For WRR FTEs
See Water Resource
Recovery pages for
details.

PW Supt (1)
Admin Aide (.5)
PW Supt (1)
Admin Aide (.5)
Abatement
Services
Mtc Leadworker (1)
Bldg Trd Wkr II (1)
Eq Operator (1)
Mtc Workers I/II (11)
Mtc Leadworker (1)
Bldg Trd Wkr II (1)
Eq Operator (1)
Mtc Workers I/II (11)
Stat Eng Supvr (1)
Stat Engineer (3)
Bl Trd Wkr I/II/III (3)
Stat Eng Supvr (1)
Stat Engineer (3)
Bl Trd Wkr I/II/III (3)
Custodial Supvr (1)
Utility Wkrs I/II (10)
Custodial Supvr (1)
Utility Wkrs I/II (10)
Carpenter (2)
Painters (2)
Carpenter (2)
Painters (2)
Electrical Supvr (1)
Electricians (5)
Mtc Wkr II (1)
Electrical Supvr (1)
Electricians (5)
Mtc Wkr II (1)
Divisional
Administrative
Services
Divisional
Administrative
Services
Divisional
Administrative
Services
Facility Mtc Supt (1)
Admin Aide (.5)
Facility Mtc Supt (1)
Admin Aide (.5)
Eq Svcs Supt (1)
Eq Parts Spec (1)
Admin Aide (1)
Eq Svcs Supt (1)
Eq Parts Spec (1)
Admin Aide (1)
P & L Supt (1)
Eq Parts Spec (1)
Admin Aide (1)
P & L Supt (1)
Eq Parts Spec (1)
Admin Aide (1)
Streets Supt (1)
C & M Supvr (1)
Exec Sec II (1)
Streets Supt (1)
C & M Supvr (1)
Exec Sec II (1)
Fleet Services
Eq Supervisor (1)
Combo Eq Mec (7)
Eq Mech IV (3)
Eq Supervisor (1)
Combo Eq Mec (7)
Eq Mech IV (3)

Parks Supv (1)
Mtc Ldwkr (4)
Tree Ldwkr (1)
CM Wkr (5)
G/Gardener (4)

Parks Supv (1)
Mtc Ldwkr (4)
Tree Ldwkr (1)
CM Wkr (5)
G/Gardener (4)

Parks Supv (1)
Mtc Ldwkr (1)
Gardener (1)
G/Gardener (5)

Parks Supv (1)
Mtc Ldwkr (1)
Gardener (1)
G/Gardener (5)

Parks Supv (1)
Mtc Ldwkr (1)
Gardener (2)
G/Gardener (2)

Parks Supv (1)
Mtc Ldwkr (1)
Gardener (2)
G/Gardener (2)

Mtc Ldwkr (1)
Eq Operator (6)
Mtc Wkr I/II (6)

Mtc Ldwkr (1)
Eq Operator (6)
Mtc Wkr I/II (6)

Mtc Ldwkr (1)
Eq Operator (3)
Mtc Ldwkr (1)
Eq Operator (3)

Mtc Ldwkr (1)
Eq Operator (1)
Mtc Wkr I/II (3)

Mtc Ldwkr (1)
Eq Operator (1)
Mtc Wkr I/II (3)

Deputy PW Dir
Operations &
Maintenance
Deputy PW Dir
Operations &
Maintenance
256
Thru Mar - 2022
General Fund-0001 25,515,210 29,855,002 18,744,748 30,618,556 763,554 3% State Gas Tax-1002 2,505,332 2,847,544 1,535,688 2,815,755 (31,789) -1% Outside Funded Services-Grants-1006 - 262,888 28,888 234,000 (28,888) -11% Hilltop Landscape Maint. Dist.-1012 1,330,369 1,378,748 874,595 1,407,372 28,624 2% Marina Bay Landscape & Light Dist.-1015 1,114,249 1,224,666 839,827 1,291,290 66,624 5% ECIA-1017 487,778 3,356,393 561,259 1,437,497 (1,918,896) -57% RMRA-1019 772,155 2,736,042 864,894 1,395,337 (1,340,705) -49% Engineering Grants-1054 2,655,094 26,218,508 5,660,129 14,509,778 (11,708,730) -45% Encroachment Services-1055 667,141 878,609 501,564 906,309 27,700 3% Emergency Operation & Disaster-PW-1304 68,427 - 1,764 - - American Rescue Plan Act-1306 3,000,000 35,275 1,820,400 General Capital Fund-2001 780,974 3,268,495 224,336 3,061,487 (207,008) -6% Measure J-2002 1,701,621 5,920,523 1,174,391 3,786,947 (2,133,576) -36% Impact Fee Parks-2110 16,777 15,000 15,000 15,000 - 0% Impact Fee Traffice-2111 318,372 725,498 340,724 263,639 (461,859) -64% Impact Fee Parks/Open-2116 34,743 373,264 - 373,264 - 0% Marina -4005 946,161 - 929,161
Equipment Services 5003 1,059,286 3,359,409 430,954 5,992,018 2,632,610 78% TOTAL SOURCES BY FUND 39,027,529 86,366,751 31,834,036 70,857,810 (14,312,341) -17% Salaries 9,004,563 10,627,401 7,138,512 11,217,425 590,024 6% Benefits 7,953,081 9,200,329 5,953,352 8,973,688 (226,641) -2% Professional Services 1,057,304 3,334,104 850,139 2,516,559 (817,545) -25% Other Operating Expenses 2,206,539 2,289,438 1,407,627 2,241,242 (48,196) -2% Utilities 3,914,230 4,382,907 2,621,213 4,353,561 (29,346) -1% Equipment & Contract Services 2,261,756 2,240,911 1,538,731 2,202,124 (38,787) -2% Provision for Insurance Loss 0%
Cost Pool 4,013,632 4,366,142 3,030,858 5,027,112 660,970 1% Asset/Capital Outlay 8,608,879 49,589,804 9,305,292 33,931,114 (15,658,690) - Debt Service 778,686 1,032,175 595,034 1,042,383 10,208 1% A87 Cost Plan Reimbursement (771,140) (696,460) (606,721) (647,398) 49,062 -7% Operating Transfer Out -
TOTAL USES BY TYPE 39,027,529 86,366,751 31,834,036 70,857,810 (15,508,941) -18%

SOURCES BY FUND

USES BY TYPE
Public Works Department-23

TOTAL BUDGET - HISTORICAL COMPARISON
FY2020-21
Actual
FY2021-221
Adjusted
FY2021-22
Actual
FY2022-23
Budget
FY2020-21
$ Change
FY2020-21
% Change
257
Thru Mar - 2022
Public Works Department-23

TOTAL BUDGET - HISTORICAL COMPARISON
FY2020-21
Actual
FY2021-221
Adjusted
FY2021-22
Actual
FY2022-23
Budget
FY2020-21
$ Change
FY2020-21
% Change
GF-PW Admin Division-01231031 3,929,339 3,569,372 2,690,421 3,995,586 426,214 12% CR-PW Engineering Services Division-01231131 878,034 1,306,548 423,564 1,136,034 (170,514) -13% GF-PW Faclilities Maint./Admin-01232131 204,782 480,995 243,696 673,747 192,752 40% GF-FM Stationary Engineers-01232231 1,021,846 1,199,589 797,034 1,267,291 67,702 6% GF-FM Building Services-01232331 781,134 811,675 583,315 794,021 (17,654) -2% GF-FM Utility Section-01232431 1,702,731 1,839,689 1,207,842 1,826,909 (12,780) -1% GF-FM Electirc-01232531 4,517,594 4,447,057 2,776,791 4,663,420 216,364 5% GF-FM Street Lights & Signals-01232831 467,834 223,608 538,251 70,417 15% GF-Parks & Landscape Maint. Admin.-01233631 4,292,433 5,140,016 3,339,333 5,374,944 234,928 5% GF-PW Streets Admin-01234231 452,412 747,288 428,829 928,908 181,620 24% GF-PWSD Street Sweeping-01234331 441,298 631,693 474,373 443,858 (187,835) -30% GF-PWSD Pavement Maint.-01234431 1,477,404 2,383,819 1,080,917 2,051,102 (332,717) -14% GF-PWSD Traffic Signals & Lanes-01234531 822,555 865,517 661,326 974,723 109,206 13% GF-PWSD Abatement-01234631 100,000 75,012 - (100,000) -100% GF-PWSD Equipment Services-01235031 3,116,145 3,598,165 2,252,907 3,456,895 (141,270) -4% GF-I&M Abatement Svcs-01237031 1,876,467 2,265,746 1,485,318 2,492,867 227,121 10% GF-I&M Property & Assets Mgmt-01239031 1,037 462 - - Gas Tax-PW\Pavement Maintenance-10234431 2,505,332 2,847,544 1,535,688 2,815,755 (31,789) -1% Outside Funded Grants-10633031 - 262,888 28,888 234,000 (28,888) -11% Hilltop Landscaping & Maintenance Dist.-11233731 1,330,369 1,378,748 874,595 1,407,372 28,624 2% Marina Bay Landscaping & Lights Dist.-11533931 1,114,249 1,224,666 839,827 1,291,290 66,624 5% Chevron ECIA Capital Project-11731331 334,010 3,084,593 409,126 1,313,655 (1,770,938) -57% ECIA-11733631 153,769 271,800 152,133 123,842 (147,958) -54% SB1 RMRA Capital Projects-11931031 772,155 2,736,042 864,894 1,395,337 (1,340,705) -49% Emergency Operation & Disaster-PW-13423131 68,427 - 1,764 - - - ARPA/Public Works-13636031 3,000,000 35,275 1,820,400 Public Works Grants Admin.-15436431 2,655,094 26,218,508 5,660,129 14,509,778 (11,708,730) -45% Encroachment Services-15531031 667,141 878,609 501,564 906,309 27,700 3% Capital Outlay-20136031 780,974 3,268,495 224,336 3,061,487 (207,008) -6% Measure J Public Works-20236031 1,701,621 5,920,523 1,174,391 3,786,947 (2,133,576) -36% Impact Fee Parks-Public Works-21033131 16,777 15,000 15,000 15000 - 0% Impact Fee Traffic\Public Works-21136031 318,372 725,498 340,724 263,639 (461,859) -64% Impact Fee-Open Parks-21633131 34,743 373,264 - 373,264 - 0% Marina-40536031 946,161 - 929,161 ISF-PW Equipment Svcs-50335031 82,827 501,018 244,514 326,018 (175,000) -35% Equipment Svcs CIP Division-50336031 976,460 2,858,390 186,440 5,666,000 2,807,610 98% TOTAL USES BY ORG CODE 39,027,529 86,366,751 31,834,036 70,857,810 (14,312,341) -17%

USES BY ORG CODE
258

Rent Program

FY2022-23 Budget
Mission:

The mission of the Rent Program is to promote neighborhood and community stability, healthy housing, and affordability for Richmond tenants through the regulating of those landlord/tenant matters that reasonably relate to rents and evictions, while maintaining a landlord’s right to a fair return.

FY 2021-22 Accomplishments

• Provided counseling sessions to Tenants, Landlords, and Property Managers on the requirements of the Fair Rent, Just Cause for Eviction, and Homeowner Protection Ordinance and relevant State laws. • Conducted Rent Program Community Workshops:
– Workshops are held monthly via Zoom due to the pandemic and posted to the Program website for future viewings. • Trained Rent Program Services Analyst on conducting mediations and continuing training:
– Continued to conduct informal mediations between landlords and tenants as part of the normal course or work conducted by Rent Program Services Analyst.
• Re-enrolled all rental property owners in Richmond to further refine rental housing database and began collection of Tenancy Registration forms (approx. over half of units collected) to register and track the Maximum Allowable Rents. • 2021-2022 billing cycle for the Rental Housing Fee (to date over approx. 80% of revenues have been collected, with funds continuing to be collected until the end of the fiscal year. • Hearings Unit continues to be fully operational. Rent adjustment petitions have been filed. Settlement Agreements, rent decreases and increases have been ordered. The Board hears appeals monthly when submitted to the Program.

FY 2022-23 Goals

PROGRAM DEVELOPMENT:

1. Continue to invest in staff training and professional development to ensure staff members are knowledgeable on the requirements of the Rent Ordinance, Rent Board Regulations, and related State and Federal laws.

2. Continue to develop online services (e.g., filing system for the submission of Property Enrollment and Tenancy Registration forms, online appointment scheduling system, increasing Zoom counseling sessions, as well as the filing of rent increase and termination of tenancy notices).

259

Rent Program

FY2022-23 Budget

OUTREACH:

1. Increase awareness of the Rent Ordinance by publicizing and distributing the comprehensive Guide to Rent Control in Richmond and continue to develop online outreach services (e.g., fact sheets, webinars, and podcasts on new pandemic related laws and other common topics such as Just Cause for Eviction, Owner Move-In Evictions, Rent Increases, the Rent Adjustment Petition process, the Ellis Act, and the Relocation Ordinance).

2. Expand education efforts through targeted outreach to specific groups, such as (but not limited to) tenants and providers of affordable housing, realtors, monolingual Spanish speaking households, small property owners, and problem properties (those with code violations).

3. Develop systems to produce Notices of the Maximum Allowable Rent (MAR) (sent to Landlords and Tenants when Tenancy Registration Forms are submitted), including a database accessible to the public where community members can research the MAR for a particular rental unit.

PROGRAM SUSTAINABILITY AND COMPLIANCE:

1. Provide highest level of service to the rental community. To properly administer these services, the Rent Program must continually collect the Rental Housing Fees to support the necessary operations.

2. Improve and focus on sustainability of the agency. The success of the Program is tied to the ability to retain, develop, and effectively deploy staff resources in the most effective and efficient manner possible.

3. Continue to work collaboratively with other City departments to improve rental housing inspection options, Richmond’s Rent Assistance Program, enforcement of the Relocation Ordinance, and the collection of other City fees (e.g., Business License Tax, Fire Prevention Services Fee, and Rental Inspection Program fee).

4. Continue to develop and refine the Rent Program’s database, transitioning from using the City’s TRAKiT database, to a new database solution designed to work specifically for the needs of the Rent Program. A more effective and efficient database will allow for more accurate billing, enhancing the Program’s collection rate, and improving the Program’s ability to accurately track lawful rents, Hearing’s decisions, eviction trends, etc. The anticipated long-term impact should be a decrease in overall long-term staff costs, by reducing the number of positions necessary to perform the work of the agency.

260
Department Revised
FY2020-21
Adopted
FY2021-22
Revised
FY2021-22
Mid-Year
FY2021-22
Proposed
FY2022-23

RENT CONTROL
Administrative Aide 3.0 3.0 3.0 3.0 3.0
Assistant Admin Analyst 1.0 1.0 1.0 1.0 1.0
Deputy Director Rent Program 1.0 1.0 1.0 1.0 1.0
Executive Director Rent Program 1.0 1.0 1.0 1.0 1.0
Hearing Examiner Rent Program 1.0 1.0 1.0 1.0 1.0
Rent Board General Counsel 1.0 1.0 1.0 1.0
Rent Program Analyst I/II 3.0 2.0 2.0 2.0 2.0
Senior Management Analyst 1.0 1.0 1.0 1.0
Staff Attorney Rent Program 2.0 1.0 1.0 1.0 1.0
Total Full-Time Equivalents(FTEs) 12.0 12.0 12.0 12.0 12.0 261
Proposed FTE = 12
Legal Unit

Hearings Unit

Hearing Examiner
(1)

Rent Program
FY2022-23 Organizational Chart
Sub-Program
Main Program
Existing Pos.

New Position
Reclassification
Richmond Rent
Board
(Five Members)

Executive Director
(1)

Public Information
And Enrollment Unit

Senior Administrative
Analyst
(.25)

Staff Attorney
(1)

Senior Administrative
Analyst (0.50)

Analysts
(2)

General Counsel
(1)

Deputy Director
(1)

Senior Administrative
Analyst
(0.25)

Senior Analyst
(1)

Administrative Aides
(3)

262
Thru Mar -2022

SOURCES BY FUND (INCLUDES

REVENUE AND/OR FUND BALANCE)
Rent Control-1018 2,143,246 2,616,278 1,614,594 2,735,580 119,302 5% Emergency Op & Disastr/Rent Cont-1304 437
TOTAL SOURCES 2,143,684 2,616,278 1,614,594 2,735,580 119,302 5% Salaries 1,049,091 1,256,858 782,086 1,246,571 (10,287) -1% Benefits 727,447 843,017 508,443 872,288 29,271 3% Professional Services 169,889 243,425 153,128 362,085 118,660 49% Other Operating Expenses 16,300 69,374 24,360 60,204 (9,170) -13% Utilities 551 500 407 500.00 - 0%
Equipment & Contract Services 103.44 300 150 0 (300) -100% Provision for Insurance Loss 9,047 9,300 8,991 9,300 - 0% Cost Pool 171,256 182,704 137,028 184,632 1,928 1% Asset/Capital Outlay 0 10,800 0 0 (10,800) -100% A87 Cost Plan Reimbursement - -
Grant Expenditures - -
TOTAL USES BY TYPE 2,143,684 2,616,278 1,614,594 2,735,580 119,302 5% Rent Control Program-11850065 2,143,246 2,616,278 1,614,594 2,735,580 119,302 5% Emergency Op & Disastr/Rent Cont-13435165 437 - - TOTAL USES BY ORG CODE 2,143,684 2,616,278 1,614,594 2,735,580 119,302 5% % Chg From
FY21-22

USES BY TYPE

USES BY ORG CODE
Rent Control-35

TOTAL BUDGET - HISTORICAL COMPARISON
FY2020-21
Actual
FY2021-22
Adjusted
FY2021-22
Actual
FY2022-23
Budget
$ Chg From
FY21-22
263

THIS PAGE IS INTENTIONALLY LEFT BLANK
264
Thru Mar -2022

SOURCES BY FUND
General Fund-0001 27,888,566 183,785,646 114,686,916 197,377,419 13,591,773 7% Sec Pen Ov-1001 11,207,356 11,420,605 25,010 17,350,450 5,929,845 52% Eda Grant-1014 448,646 - -
Emergency Ope & Disas-1304 453,606 - 252,890 - - American Rescue-1306 13,886,643 2,770,400
Harbor Fund-2007 74
DS/05 POB-3001 11,601,869 12,659,853 12,660,098 13,052,125 392,272 3% DS/99A POB-3002 1,091,687 1,092,338 1,092,623 809,523 (282,815) -26% DS07 CVCCTR-3005 7,726,982 7,851,999 5,979,631 6,767,442 (1,084,557) -14% Comp Abs-5008 2,175,310 2,600,000 1,949,996 (2,600,000) -100% Com9 On AGN-6004 2,259 30,000 1,728 (30,000) -100% SR Trust-6007 10,946 54,000 13,151 (54,000) -100% Certbt Plan Fund-RPOA-6047 219,584 - 544,429 - - Opeb Plan Trust-6048 7,123,046 - (266,149) - - PT Molate Trust-6049 211,836 - 201 - - GEN Pen-6050 401,991 345,348 347,010 152,897 (192,451) -56% PL & Fr Pen-6051 1,485,241 1,868,008 (3,757,396) (1,868,008) -100% Garfield-6052 50,048 12,408 12,852 12,408 - 0% San Pablo 854 Assessment-6056 431
Harbor Navigation-6057 291
SA/Marina-6058 320,509 - 175,989 - - SA/CCVISTA-6059 684,720 - 490,242 - - SA/CCRE03A-6060 3,005
9999 Investment Fund (339,813) - - TOTAL SOURCES 73,104,205 221,720,205 147,759,852 238,292,664 16,572,459 7% Salaries 4,548,260 1,979,990 4,014,683 2,600,000 620,010 31% Benefits 13,913,625 1,286,895 4,702,672 4,500,000 3,213,105 250% Professional Services 834,919 2,874,337 755,610 863,000 (2,011,337) -70% Other Operating Expenses 423,756 -154,260 98,783 287,375 441,635 -286% Cost Pool 4,225,357 4,225,357 3,169,018 4,179,233 (46,124) -1% Asset/Capital Outlay 100,000 0 0 (100,000) -100% Debt Service Expenditure 21,425,767 22,536,642 19,862,906 21,612,086 (924,557) -4% % Chg From
FY21-22

USES BY TYPE
General Government-91

TOTAL BUDGET - HISTORICAL COMPARISON
FY2020-21
Actual
FY2021-22
Adjusted
FY2021-22
Actual
FY2022-23
Budget
$ Chg From
FY21-22
265
Thru Mar -2022
% Chg From
FY21-22
General Government-91

TOTAL BUDGET - HISTORICAL COMPARISON
FY2020-21
Actual
FY2021-22
Adjusted
FY2021-22
Actual
FY2022-23
Budget
$ Chg From
FY21-22
A87 Cost Plan Reimbursement -134,587 -141,173 11,934 (567,245) (426,072) 302% Grant Expenditures 211,836 0 182,046 0 - - CDBG Grant Expenditures 445,962 - - - Operating Transfers Out 27,209,310 23,750,005 15,954,314 29,449,424 5,699,419 24% TOTAL USES BY TYPE 73,104,205 56,457,793 48,751,966 62,923,873 6,466,079 11% GF-Non-Dept/City Fest-01910090 59,702 5,000 (59,702) -100% GF-Non-Dept/Assets MN-01913990 - -
GF-Non-Dept/Non DPT a-01917090 23,394,861 15,502,845 10,846,157 22,943,345 7,440,500 48% GF-Non-Dept/Health In-01918090 4,493,705 4,400,000 3,457,644 4,500,000 100,000 2% SR-SPO/Admin Div-10114090 11,207,356 11,274,604 10,926,562 17,350,989 6,076,385 54% Eda Revolving Loan-11417090 448,646 - - Emergency Ope & Disas-13411090 453,606 - 37,799 - - DS-2005 Pens Oblig Bo-30111090 11,601,869 13,862,146 11,428,307 13,052,125 (810,021) -6% DS-99A Pens Oblig Bon-30211090 1,091,687 949,396 949,711 809,023 (140,373) -15% DS-2009 Refnding&Civi-30511090 7,726,982 7,725,100 5,629,918 7,750,938 25,838 0% Compensated Absences-50817090 2,175,310 2,600,000 2,094,905 (2,600,000) -100% Commission on Aging D-60415090 2,259 30,000 1,728 (30,000) -100% Senior Center (S- Div-60715590 10,622 24,000 10,372 (24,000) -100% Senior Center Annex (-60715690 325 30,000 2,780 (30,000) -100% Certbt Plan Fund-RPOA-64715090 219,584 0 2,855 - - Opeb Plan Trust-64815090 7,123,046 - 85,905 - - PT Molate Private-Pur-64915090 211,836 - 182,046 - - GEN Pen-Nondpt Trst-65015090 401,991 - 281,281 - - Pol&Fir-NondptTtrst-65115090 1,485,241 - 915,487 - - Garfld-Nondpt Trst-65215090 50,048 - 38,540 - - Marina WS-ND SP AS-65811090 320,509 - 270,002 - - Cntry Club-ND SP AS-65911090 684,720 - 1,584,968 - - RD 2003-1-ND SP AS-66011090 - -
TOTAL USES BY ORG CODE 73,104,205 56,457,793 48,751,966 66,406,419 9,948,626 18%

USES BY ORG CODE
266
Thru Mar -2022

SOURCES BY FUND
(INCLUDES REVENUE AND/OR FUND BALANCE)
Marina Operations-4005 593,242 450,000 346,837 450,000 - 0% TOTAL SOURCES 593,242 450,000 346,837 450,000 0 0%
Salaries - -
Benefits - -
Professional Services 36,304 - -
Other Operating Expenses - -
Utilities - -
Equipment & Contract Services - -
Provision for Insurance Loss - -
Cost Pool - -
Asset/Capital Outlay 85,196 - -
Debt Service Expenditure 105,523 206,815 206,815 206,815 - 0% Operating Transfers Out 86,778 86,778 65,085 86,778 - 0% TOTAL USES BY TYPE 313,802 293,593 271,900 293,593 0 0% Marina Operations 313,802 293,593 271,900 293,593 0 0%
TOTAL USES BY ORG CODE 313,802 293,593 271,900 293,593 0 0%

USES BY ORG CODE

USES BY TYPE
FY2022-23
Budget
Marina Operations-89
$ Chg From
FY21-22
% Chg From
FY21-22
FY2020-21
Actual
FY2021-22
Adjusted
FY2021-22
Actual

TOTAL BUDGET - HISTORICAL COMPARISON
Y
2 %
C
267

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268
City of Richmond
Debt Service Long Term Payment Obligations
Fiscal Year 2022 - 2023 DRAFT
Ending Balance as of Ending Balance as of
Mode Acct String Description 6/30/2022 FY2022-23 TOTAL 6/30/2023 Loans Payable
Fixed 40591082-400751 California Department of Boating and Waterways #21 (Loan# 81-21-154) PRINCIPAL 416,013.56 24,247.39 391,766.17 40591082-400752 Finance Marina construction projects. INTEREST 18,720.61 42,968.00
Fixed 40591082-400751 California Department of Boating and Waterways #22 (Loan# 88-21-85) PRINCIPAL 1,430,148.23 53,254.33 1,376,893.90 40591082-400752 Finance Marina construction projects. INTEREST 64,356.67 117,611.00
Fixed 40591082-400751 California Department of Boating and Waterways #81 (Loan# 91-102-030) PRINCIPAL 56,666.74 1,679.00 54,987.74 40591082-400752 Finance Marina Transit Dock Loan. INTEREST 2,550.00 4,229.00
Fixed 40591082-400751 California Department of Boating and Waterways #117 (Loan #99-102-324) PRINCIPAL 332,373.22 27,050.21 305,323.01 40591082-400752
Finance Small Craft Harbor Loan - Marina Restructured loan Dredging Design Work and Dredging Construction INTEREST 14,956.79
42,007.00
Fixed 01232531-400751 California Energy Commission Loan #1 (Loan #001-10-ECD) PRINCIPAL 200,127.56 55,070.21 145,057.35 01232531-400752 Replace streetlights with new LED lights INTEREST 5,595.11 60,665.32
Fixed 01232531-400751 California Energy Commission Loan #2 (Loan #007-12-ECF) PRINCIPAL 687,495.61 82,969.49 604,526.12 01232531-400752 Replace streetlights with new LED lights INTEREST 6,668.67 89,638.16
Capital Leases
Fixed 01191021-400671 Holman Capital Corporation #4 PRINCIPAL 201,465.04 201,465.04 (0.00) 01191021-400672 West Contra Costa Family Justice Center INTEREST 4,565.48 206,030.52
Fixed 50335031-400671 Holman Capital Corporation #5 PRINCIPAL 1,736,079.72 261,947.26 1,474,132.46 50335031-400672 New Fire Trucks INTEREST 64,071.06
326,018.32
Fixed 01232831-400671 BancAmerica Merrill Lynch PRINCIPAL 1,943,665.38 431,386.34 1,512,279.04 01232831-400672 Finance the purchase of streetlights from PG&E and associated upgrades INTEREST 46,864.28 478,250.62
Bonds Payable
Fixed 30211090-40751 Pension Obligation Bonds 99A PRINCIPAL 2,725,000.00 620,000.00 2,105,000.00 30211090-400752
Fund portion of unfunded accrued actuarial liability in Police & Fireman Pension Fund. INTEREST 184,023.00
30211090-400755 BOND ADMIN FEES 5,000.00
809,023.00
Fixed 30111090-400751 2005 POBs (CABs) PRINCIPAL 145,867,000.00 11,593,000.00 134,274,000.00 30111090-400751 2023 CABS MATURITY -
269
30111090-400752 INTEREST 605,125.00
30111090-400755 BOND ADMIN FEES 4,000.00
30111090-400759 SWAP PMT TO C-PARTY 1,000,000.00
30111090-400760 SWAP PMT FROM C-PARTY (150,000.00)
13,052,125.00
Fixed 01232531-400751 Qualified Energy Conservation Bonds Series 2010 PRINCIPAL 327,927.72 78,678.22 249,249.50 01232531-400752 Fund Energy Efficiency and Streetlight Upgrades INTEREST 20,939.79 01232531-400772

INTEREST SUBSIDY
(-5.7% sequestration) (11,807.00)
87,811.01
Fixed 01204022-400751 Recovery Zone Economic Development Bonds Series 2010 PRINCIPAL 372,049.11 101,634.35 270,414.76 01204022-400752 Fund Improvements to Various City Facilities INTEREST 22,546.27 01204022-400772

INTEREST SUBSIDY (-

5.7% sequestration) (9,567.50)
114,613.12
Fixed 30511090-400751 JPFA Lease Revenue Bond Series 2016 (Civic Center) PRINCIPAL 26,060,000.00 1,165,000.00 24,895,000.00 30511090-400752 SWAP Termination Financing of the JPFA Lease Revenue INTEREST 1,186,312.50 30511090-400755 Bonds Series 2009 BOND ADMIN FEES 4,500.00 2,355,812.50
Fixed 40322431-400751 Wastewater Revenue Bond, Series 2017A PRINCIPAL 28,385,000.00 1,430,000.00 26,955,000.00 40322431-400752 Refund the Wastewater Revenue Bond Series 2006A & New Issue INTEREST 1,432,350.00 40322431-400755 BOND ADMIN FEES 4,200.00
2,866,550.00
Fixed 40322431-400751 Wastewater Revenue Bond, Series 2019A PRINCIPAL 22,510,000.00 - 22,510,000.00 40322431-400752 Fund Wasterwater Enterprise Capital Projects INTEREST 973,900.00 40322431-400755 BOND ADMIN FEES 4,200.00
978,100.00
Fixed 40322431-400751 Wastewater Revenue Bond, Series 2019B PRINCIPAL 64,960,000.00 1,170,000.00 63,790,000.00 40322431-400752 Terminate the 2008A SWAP Agreement & defeassance & refunding INTEREST 2,961,850.00 40322431-400755 BOND ADMIN FEES 3,000.00
4,134,850.00
Fixed 30511090-400751 JPFA Lease Revenue Refunding Bond, Series 2019A (Civic Center) PRINCIPAL 59,365,000.00 2,485,000.00 56,880,000.00 30511090-400752 To redeem the JPFA LRB Series 2009 (Civic Center) INTEREST 2,906,125.00 30511090-400755 BOND ADMIN FEES 4,000.00
5,395,125.00
Fixed 40161080-400751 JPFA Lease Revenue Refunding Bond, Series 2019B (Pt Potrero) PRINCIPAL 8,330,000.00 4,270,000.00 4,060,000.00 40161080-400752 Redeem & Defease the 2009A Pt Potrero Lease Revenue Bond INTEREST 416,500.00 40161080-400755 BOND ADMIN FEES 4,200.00
4,690,700.00
TOTAL ALL DEBT (CITY) 365,906,011.89 35,852,127.57 35,852,127.57 341,461,863.88

270
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds Operating Funds
0001 General Fund Majority collected through taxes
(property, sales, and utility users),
fees, and service charges
General purpose operations
                
1003 Transportation Operation On-going CCTA grant; some fees from ridership and electric charging
stations
Transportation operations
accommodating elderly and
disabled citizens 
1012 Hilltop Landscape Maintenance District Special property tax assessment; operating transfer in from General
Fund
Landscaping and maintenance
within district boundaries

1015 Marina Bay Landscape & Lighting District Special property tax assessment; operating transfer in from General
Fund
Landscaping and maintenance
within district boundaries

1050 Planning & Building Cost Recovery Majority from building permits and conditional use of permits
Operating costs of providing
planning and building regulation
services

1051 Engineering Cost Recovery Charges for services provided to the public, developers, and city
departments
Operating costs of providing
engineering services

1053 Code Enforcement (will be closed after FY2017-18) Proceeds from disbandment of Solid Waste Joint Powers Authority
(JPA)
Abatement programs

1205 Employment & Training Federal, state and local grants; and operating transfer in from General
Fund
Job training programs for various
demographic groups through
partnerships with local employers

4006 Stormwater Storm water fees collected through
property taxes
Maintenance of a clean storm
sewer system for compliance with
the federally mandated Storm
Water Pollution Prevention
Program

Operating Funds
271
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds 1001 Secured Pension Override Pension tax override collected through property taxes
Pension-related expenses, including
debt service principal and interest
payments

1005 Library Fund Federal, state and local grants,
donations, collection of late fees,
and public art fee
Literacy for every adult program,
public art mini grants, and other
grant funded projects

1007 Emergency Medical Services Measure H County Tax Support emergency medical services in the city 
1009 Veolia Mitigation Funds Annual license fee of $25,000 as a requirement of Richmond
Municipal Code Section 7.04.125
and Conditional Use Permit 92-49
Programs and/or projects in the
North Richmond and Iron Triangle
areas

1010 North Richmond Waste Mitigation Monthly mitigation fees paid by Republic Service dependent upon
multiple variables (e.g. number of
tons of recovered materials vs. solid
waste, per ton gate rate charged
and amount of CPI adjusted
per ton mitigation fee)
Defray annual costs associated with
collection and disposal of illegally
dumped waste and associated
impacts in North Richmond and
adjacent areas, subject to the joint
control of the city and county

1013 Hazmat Grant Contra Costa Health Services Funding for supplies and training to support fire department response
to hazardous materials incidents in
the city

1014 Economic Development Administration (EDA)
Revolving Loan Fund
Principal and interest payments on
revolving loans made to businesses
Loans to businesses; and
professional services (audit,
management, and consulting fees)

1017 Chevron Modernization Project Chevron Products Company as part of the Environmental & Community
Investment Agreement (ECIA)
related to Chevron Refinery
Modernization Project
Various community-based
programs, including greenhouse
reduction programs, and
community-based programs as
outlined in the ECIA and approved
by City Council
          
1018 Rent Control Fees imposed to support Richmond
Fair Rent, Just Cause for Eviction,
and Homeowner Protection
Operating costs of administering
the programs

1055 Encroachments Encroachment fees and charges for
engineering services
Operating costs of providing
encroachment services

Special Revenue Funds
272
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds 1303 Kids First Initiative For FY18-19, the City budgeted $250,000 of Revenues. In FY19-20,
the budget will be $700,000. There
will not be any monies budgeted in
FY20-21. In future years, the City
will set aside 1% in FY21-22, 2% in
FY22-23, and 3% in FY23-24 of the
annual actual unrestricted general
fund revenues.

To create and expand opportunities
for children and youth with after-
school and summer programs. Help
them deal with substance abuse
issues, help youth stay healthy
through expanded sports,
recreation programs and
enrichment programs.
  
1002 Gas Tax An excise fuel tax (also known as a
petrol, gasoline or gas tax, or as
a fuel duty) imposed on the sale
of fuel.

Restricted to uses for research,
planning, construction,
improvements, maintenance, and
operation of public streets and
highways

1004 Asset Seizure Forfeitures of assets gained through involvement in illegal activities
Law enforcement equipment and
supplies

1006 Outside Funded Grants Federal, state, and other grants Grant funded services and programs       
1019 Senate Bill 1 (SB1) - Road Maintenance and
Rehabilitation Account (RMRA), also known as Gas
Tax
An excise fuel tax (also known as a
petrol, gasoline or gas tax, or as
a fuel duty) 12 cents increase
imposed on the sale of fuel
effective November 1, 2017.

Restricted to uses for research,
planning, construction,
improvements, maintenance, and
operation of public streets and
highways

1054 Engineering Grants Federal, state, and other grants Grant funded capital and non- capital projects  
2001 Capital Outlay Fund Bonds, grants, insurance proceeds, and settlement agreements
Restricted monies that are to be
used for the specific purposes
related to capital improvements
  
2002 Measure J Contra Costa County collects one
half of one percent sales and use
tax; 20% is allocated to the city
Improvement of local
transportation, including streets
and roads

2007 Harbor Fund Special limited obligation bond
established in 1996
Port of Richmond dredging and
deepening the Richmond Harbor

2110 Impact Fee - Parks Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

Capital Improvement Funds
273
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds 2111 Impact Fee - Traffic Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2113 Impact Fee - Fire Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2114 Impact Fee - Police Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2115 Impact Fee - Comm/Aquatic Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2116 Impact Fee - Parks/Open Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2117 Impact Fee - Library Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2118 Impact Fee - Hilltop Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2119 Impact Fee - Storm Drainage Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

2120 Impact Fee - Developer Fees collected by the city on new commercial and residential
development projects
Infrastructure improvements

3001 2005 Taxable Pension Obligation Bonds Transfers from the general Fund and the Pension Tax Override Fund
Debt service principal and interest
payments on the 2005 Pension
Obligation Bonds

3002 99A Pension Obligation Bonds Transfers from the Pension Tax Override Fund
Debt service principal and interest
payments on the 1999A Pension
Obligation Bonds

Debt Service Funds
274
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds 3005 2016 Lease Revenue Bonds Transfer from the general fund and charges to operating departments
based on square footage occupied
at Civic Center
Debt service principal and interest
payments on the Civic Center Lease
Revenue Bonds

4001 Port Operations Rental income from Port tenants,
dockage and wharfage
Operating costs; and capital
improvements which includes
maintenance dredging

4003 Wastewater Enterprise Sewer use tax fees, plan checking fees and sewer lateral fees; also,
pre-treatment permits and design
review fees
Operating costs; and capital
improvements for the Wastewater
Treatment Plant and throughout
the City

4005 Marina Operations Rental income from lease rentals Debt service principal and interest payments to Dept. of Boating &
Waterways; portion of project
manager's salary for managing
Marina projects

4008 KCRT Cable Television Revenues received from cable franchise fees and charges for
services
Administrative and operating costs
of the enterprise

4102 RHA-Hope 6 Department of Housing and Urban
Development (HUD)
Re-vitalization of Easter Hill
development 
4201 RHA-Capital Fund Department of Housing and Urban
Development (HUD)
Capital improvements for public
housing developments 
4401 RHA-Hacienda Department of Housing and Urban
Development (HUD)
Provide housing for low income
eligible participants 
4404 RHA-Nevin Plaza Department of Housing and Urban
Development (HUD)
Provide housing for low income
eligible participants 
4405 RHA-Nystrom Village Department of Housing and Urban Development (HUD)
Provide housing for low income
eligible participants 
4406 RHA-Richmond Village One Department of Housing and Urban Development (HUD)
Provide housing for low income
eligible participants 
4407 RHA-Richmond Village Two Department of Housing and Urban Development (HUD)
Provide housing for low income
eligible participants 
4408 RHA-Richmond Village Three Department of Housing and Urban Development (HUD)
Provide housing for low income
eligible participants 
5001 Insurance Reserves Charges to operating
departments/funds based on
number of full-time equivalents
(general liability) and a percentage
of payroll each pay period (worker's
compensation)
Employee claims due to industrial
injuries and general claims against
the city for damages incurred

Enterprise Funds
Internal Service Funds
275
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds 5003 Equipment Replacement Charges to operating
departments/funds for equipment
usage
Purchase of equipment and or
replacement of equipment that is
no longer efficient in its operation
 
5008 Compensated Absences Charges to operating
departments/funds
Sick, vacation, and compensatory
leave payouts to employees

1200 Housing Administration Section 108 Loan repayments, and transfer in from General Fund
Administrative and operating costs;
and all other operating costs not
specified in other housing funds

1201 Community Block Development Grant (CDBG) Community Development Block Grant
CDBG grant programs for low and
moderate income participants and
other eligible programs such as
public services, public facility
rehabilitation, home improvement
loans and other affordable housing
programs

1202 Home Program HOME Investment and Partnership
Grant
For use in the development,
rehabilitation and construction of
affordable housing for low and
moderate income families. The
city participates in Contra Costa
County Consortium in an effort to
expand supply of decent and
affordable housing in the city

1203 NSP (Neighborhood Stabilization Program) (Non-
Profit)
NSP 1 program income Activities which include, but are not limited to:
a. Establishing financing
mechanisms for purchase and
redevelopment of foreclosed
homes and residential properties
b) Purchase and rehabilitate
homes/residential properties
abandoned or foreclosed
c) Demolish blighted structures and
redevelop demolished or vacant
properties

Housing Department Funds
276
City of Richmond
Budgeted Funds - Sources and Uses
Office of the MayorCity CouncilCity ClerkCity Manager Office of Neighborhood SafetyCity AttorneyPolice CommissionFinance DepartmentHuman ResourcesInformation TechnologyPolice DepartmentFire DepartmentInfrastructure Maintenance & OperationsWater Resource RecoveryCapital Improvement DepartmentPlanning & Building ServicesLibrary & Cultural ServicesCommunity ServicesHousing DepartmentEmployment & TrainingRichmond Housing AuthorityPort of RichmondRent ControlNon-Departmental Fund Fund Description Primary Source of Funds Primary Use of Funds 1207 NSP (Neighborhood Stabilization Program) (City) NSP 3 grant and program income Purchase and rehabilitate homes and residential properties
abandoned or foreclosed, demolish
blighted properties and develop
them making the properties
available for low and moderate
income families

1208 Successor Housing Agency Bond monitoring fees, program income (i.e., loan repayments
principal and interest, residual
receipts and others non-grant
receipts)
Development, rehabilitation and
construction of affordable housing
as well as financial and/or rental
assistance to low and moderate
income families to avoid
homelessness; also, the fund can
also be used to provide housing
and/or assist in the prevention of
homelessness

1209 Cal Home Grant Cal Home State grant Provide loans to qualified individuals (low and moderate
income participants) to
rehabilitate/repair, improve and
remove health and safety hazards
and to provide financial assistance
such as down payment assistance
to qualified low and moderate
income homebuyers

1302 Housing In-Lieu Funds Developer fees Development, rehabilitation and construction of affordable housing
available for low and moderate
income families and to increase the
affordable housing stock

2125 Iron Triangle Remaining interest on Economic
Development Initiative (EDI) Grant
Repayment of Section 108 loans;
remaining funds will be returned to
HUD

2126 Housing Capital Project Fund State Grants - Prop 84 Baxter Creek, State IIG Prop 1C , California Coastal
Baxter Creek
Restore the Baxter Creek and Park
surrounding the Miraflores Senior
Housing development site

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Budget Glossary

The glossary includes terms that will help you understand the technical language often used in a capital improvements program .

Glossary terms are listed alphabetically under each alphabet letter, and include a brief description and an acronym, as applicable.

A

Accounting System: The total set of records and procedures which are used to record, classify, and report information on the financial status and operations of an entity.

Accounts Payable (A/P): Amounts owing to private persons, firms, or corporation for goods and services received.

Accounts Receivable (A/R): Amounts owing from private persons, firms or corporation for goods and services furnished.

Accrual Basis: The basis of accounting whereby revenues are recognized when earned and measurable regardless of when collected; and expenses are recorded on a matching basis when incurred. All proprietary and fiduciary funds use the accrual basis of accounting.

Accrue: To record revenues and expenditures (expenses) when they meet the recognition criteria of the fund type involved regardless of when the cash activity occurs.

Accrued Expenditures (Expenses): Expenses or expenditures that meet the appropriate recognition criteria of the fund type involved but have not been paid. Accrued expenditures are expected to be paid in a subsequent accounting period.

Accrued Revenues: Revenues that meet the appropriate recognition criteria of the fund type invoiced, but are not realized during the accounting period. Refer to accrual basis, accrual and modified accrual basis.

Actual: Actual refers to the expenditures and/or revenues realized in the past.

Adjusted Budget: The status of appropriations as of a specific date between July 1 st, at the beginning of the fiscal period, and June
30th, at the end of the fiscal period. Includes the adopted budget, budget amendments, prior year encumbrances, approved project carry forwards from prior years, and transfers between accounts, divisions and departments.

Adopted Budget: Revenues and appropriations approved by the City Council immediately preceding the new fiscal period effective July 1st.

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Budget Glossary

Agency/Department: A major unit of the municipal organization which is managed by an Agency/Department Director and comprised of a number of divisions which are functionally related to one another.

Allocation: The practice of spreading costs among various cost centers on some predetermined reasonable basis (e.g., percentages based on allocation plan) as opposed to distribution of expenses on a unit charge or direct identification basis.

Americans with Disabilities Act (ADA) : Legislation passed in 1990 that prohibits discrimination against people with disabilities.

Under this Act, discrimination against a disabled person is illegal in employment, transportation, public accommodations, communications and government activities. The law prohibits private employers, state and local governments, employment agencies and labor unions from discriminating against the disabled. Employers are required to make reasonable accommodations in order for the disabled person to perform their job function.

Annexation: A change in existing community boundaries resulting from the incorporation of additional land.

Appraisal: The process through which conclusions of property value are obtained; also refers to the report that sets forth the process of estimation and conclusion of value.

Appropriated Expenditure: In the Fiscal Year Budget, an amount set aside for a specific acquisition or purpose.

Appropriation: Is the legal authority authorized by the City Council to expend up to a certain amount of funds during a budget period. For the City, the adopted budget is the source of appropriations.

Appropriation limit: Imposed by Propositions 4 and 111, creates a restriction on the amount of revenue which can be appropriated in any fiscal year. The limit is based on actual appropriations, and is increased each year using the growth of population and inflation. Not all revenue are restricted by the limit; only those which are referred to as "proceeds of taxes."

Appropriation Resolution: The official enactment by the City Council to establish legal authority for City officials to obligate and expend funds.

Assessed Valuation (AV): The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes.

Assets: The entries on a balance sheet showing all properties and claims against others that may be used directly or indirectly to cover liabilities.
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Budget Glossary

Audit: Prepared by an independent Certified Public Accountant (CPA), the primary objective of an audit is to determine if the City's financial statements present fairly the City's financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.

B

Balanced Budget: A budget in which current revenues in combination with current fund balances equal or exceed current expenditures.

Balance Sheet: A statement purporting to present the financial position of an entity by disclosing its assets, liabilities, and fund equities as of a specific date.

Baseline Schedule: This is the first schedule the project team gains from the Pre- Design Phase of the project based on knowledge about project context and requirements as well as historical data from previous projects. It is a f ixed project schedule used in measuring project progress and contract performance. Any change caused by change in scope of the project invalidates the original schedule and necessitates a new baseline schedule.

Base Line Budget: Previous year adopted budget with adjustments or current salaries, benefits, indirect, internal service rates.

Bidder: An individual, partnership, firm, corporation, or joint venture, submitting a bid for a construction project.

Bid Items: Specific items of work, either materials, finished products, or bodies of work that a bidder bids a price on in their pursuit of a construction project; bid items are those items in a construction contract that will be paid for directly.

Bid Package: The package of materials that is given out to prospective bidders for their use in bidding on a construction project; the package includes a copy of the Invitation to Bid; various notices, forms and contract provisions, Proposal, Special Provisions, wage rates, Plan Set, permits/approvals, addenda, and subsurface boring logs (if any).

Biennial Budget: A biennial budget is one that lasts for two years, so any funding initiated by this budget is covered for a two-year period.

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Budget Glossary

Bond (Debt Instrument): A written promise to pay (debt) a specified sum of money (called principal or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital expenditures.

Budget: A financial plan for a specific period of time (fiscal period) that matches all planned revenues and expenditures with various municipal services.

Budget Adjustment: A legal procedure utilized by City staff to revise a budget appropriation. City staff has the prerogative to adjust expenditures within departmental budgets. City Council approval is required for transfers between funds, and for additional appropriations from fund balance or new revenue sources.

Budget Calendar: The schedule of key dates or milestones that the City follows in the preparation, adoption and administration of the budget.

Budget Document: A financial and planning tool that reflects the proposed (and later adopted) revenues and appropriations for the City (including operating and capital), performance standards, targets, organizational structure and goals, along with histor ical financial information.

Budget Year: The fiscal year for which a budget is being considered.

Budgetary Amendments: The City Council has the sole responsibility for adopting the City's budget, and may amend or supplement the budget at any time after adoption by majority vote. The City Manager has the authority to approve administrativ e adjustments to the budget as long as those changes are between objects within the same expenditure category.

Budgetary Basis: The process by which budgeted expenditures are adopted through the passage of a resolution. This resolution constitutes the maximum authorized expenditures for the fiscal year and cannot legally be exceeded except by subsequent amendments of the budget by the City Council.

Budgetary Control: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available resources.

C

California Department of Transportation (Caltrans): State agency that builds and maintains state highways and administers transportation programs within the state.

281
Budget Glossary

California Environmental Quality Act (CEQA): Is a statute that requires all jurisdictions in the State of California to evaluate the extent of environmental degradation posed by proposed development or project.

A 1970 law which requires those state agencies to regulate planning and development activity, with major consideration for environmental protection. The basic purposes of CEQA are to:
• Inform governmental decision- makers and the public about the potential significant environmental effects of a proposed planning or development activity;
• Identify ways environmental damage can be avoided or significantly reduced (mitigation); • Prevent significant, avoidable environmental damage by requiring changes in projects through the use of alternative measures when those measures are feasible; and
• (Overriding consideration) Disclose to the public the reasons why a governmental agency approved a project in the manner the agency chose if significant environmental effects are involved.

California Public Utility Commission (CPUC): Regulates privately owned telecommunications, electric, natural gas, water, railroad, rail transit, and passenger transportation companies. The CPUC is responsible for assuring California utility customers have safe, reliable utility service at reasonable rates, protecting utility customers from fraud, and promoting the health of California's economy.

California Transportation Commission (CTC): Is a body established by Assembly Bill 402 (AB 402) and appointed by the Governor to advise and assist the Sec retary of the Business, Transportation and Housing Agency and the Legislature in formulating and evaluating state policies and plans for transportation.

Capacity Enhancements: Are new facilities projects and operational improvements, which add through lanes.

Capital Assets: Assets of significant value and having a useful life of more than one year. Capital assets are also called fixed assets.

Capital Budget: A plan of proposed capital expenditures and the means of financing them. The capital budget is enacted as part of the City's consolidated budget which includes both operating and capital outlays, and is based on a Capital Improvement Plan (CIP).

Capital Expenditure: An outlay that results in or contributes to the acquisition or construction of a capital asset.

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Budget Glossary

Capital Improvement Plan (CIP): Is a long- range plan of proposed Capital Improvement Projects with single and multiple- year capital expenditures. The CIP is updated annually. Appropriations for each approved project are presented in the annual budget, with some projects spanning multiple fiscal years.

Capital Improvement Program or Capital Projects: A plan for capital expenditures for the acquisition, expansion or rehabilitation of an element of the City’s physical plant to be incurred within a fixed period of several future years.

Capital Improvements: Are permanent additions to the City's assets, including the design, construction or purchase of land, buildings or facilities or major renovations of the same. They can be new improvements or existing infrastructure whose oper ation has been extended or enhanced as result of the project.

Capital Outlay: Expenditures relating to the purchase of equipment, facility modifications, land, and other fixed assets.

Capital Project Fund: Used to account for financial resources used for the acquisition or construction of major capital facilities (other than those financed by Proprietary Funds).

Capital Reinvestment Fund: General Fund monies expended on capital projects.

Carry forward: Appropriations brought forward from a previous fiscal year to continue or complete a specific project, program or activity.

Cash Basis: A basis of accounting in which transactions are recognized only when cash is increased or decreased.

Categorical Exclusion: A category of project actions which a federal agency identifies in its National Environmental Policy Act (NEPA) procedures that do not individually or cumulatively have a significant effect on the environment.

Central Business District (CBD): Is the downtown core area of a city, generally an area of high land valuation, traf fic flow, and concentration of retail, business offices, theaters, hotels, and service businesses.

Change Order: A written account of changes in quantities or work during the Construction Phase. Change orders must be approved at the appropriate level of authority as defined in the Change Order Management policy.

Circulation Mitigation: Developer impact fees for traffic and street improvements.

Clean Water Act: Legislation that provides statutory authority for the National Pollutant Discharge Elimination System (NPDES) program; Public law 92-500; 33 U.S.C. 1251 et seq. Also known as the Federal Water Pollution Control Act. 283
Budget Glossary

Close Out: The managerial process of finalizing the project. During this process, all physical work is completed, project records are filed, required closure notifications are distributed, and necessary or requested audits are conducted.

Commitment: Planned expenditures from the general ledger details are rolled- up in a commitment line item. City Council approved budget is based on a commitment item

Community Advisory Group (CAG): A Community Advisory Group is a committee, task force, or board made up of residents of a community with Superfund or other environmental problems. The Community Advisory Group enhances public participation in the cleanup process and other environmental decision-making by providing a public forum where community representatives can discuss their diverse interests, needs, and concerns.

Community Development Agency: Is responsible for maintaining the City's infrastructure system, utilities and community facilities, as well as providing the necessary improvements in order to accommodate long-term growth.

Community Facility District (CFD): Special taxes levied on property owners for capital improvements in their community.

Community Involvement Plan: A plan developed with support from Department of Transportation’s (DOT) Community Relations staff, Communications staff and Public Affairs staff that forms the basis of project-related external communications with the public.

Comprehensive Annual Financial Report (CAFR) : Official annual report of a government. In addition to a combined, combining (assembling of data for all funds within a type), and individual balance sheet, the following are also presented as appropriate: (1) statement of revenues, expenditures, and changes in fund balance (all funds); (2) statement of revenues, expenditures, and changes in fund balance, budget and actual (for general and special revenue funds); (3) statement of revenues, expenses, and changes in retained earnings (for proprietary funds); and (4) statement of changes in financial position (for proprietary funds).

Concept: Is a strategy for future improvements that will reduce congestion or maintain the existing level of service on a specific route.

Concurrency: A requirement that development and the extension of infrastructure occurs at the same time. This is used to prevent sprawling development in areas that do not have infrastructure in place, and to ease the financial burden on the localities that build it.

Condemnation: A judicial or administrative proceeding to exercise the power of eminent domain, through which a government agency takes private property for public use and compensates the owner.

Congestion: Is defined by Caltrans as reduced speeds of less than 35 mile per hour for longer than 15 minutes. 284
Budget Glossary

Congestion Management Plan: The monitoring and mitigation of increased congestion on regional routes and transit systems.

Congestion Management Program (CMP): Is an integrated approach to programming transportation improvements. This approach requires detailed consideration of the complex relationships among transportation, land use and air quality.

Congestion Management System (CMS): Is required by Inter modal Surface Transportation Efficiency Act ( ISTEA) to be implemented by states to improve transportation planning.

Construction Contract: A signed, written agreement between the City and the Contractor that describes, among other things, what work will be done and when; who provides labor and materials; and how the Contractor will be paid.

Construction Phase: A specific phase of the project during which project design is implemented.

Consumer Price Index (CPI): A statistical description of price levels provided by the U.S. Department of Labor. The change in the index from year to year is used to measure the cost of living and economic inflation.

Contingency (Reserve): A budget reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for.

Please see “Supplemental” portion of this Policy Budget for details on the City Council's reserve policies.

Contract Total: The sum of the total estimated costs from the list of Contractor bid items.

Contractor: The individual, partnership, firm, corporation, or joint venture, contracting with the City to do prescribed work as defined in the construction contract.

Contractual Services: Expenditures for services the City received from an outside company. Professional and technical services performed by non-City of Richmond (COR) staff is considered contractual services.

Coordination Meeting: A meeting conducted just prior to one of the following milestones: 30% PS&E, 70% PS&E, 95% PS&E. The purpose of a coordination meeting is open discussion of issues and comments related to a project’s design, Plan Set, Specific ations Package, and Engineer’s Estimate.

Corridor: A major transportation route which can consist of one or more highways, arterial streets, transit lines, rail lines and/or bikeways.

285
Budget Glossary

Council of Governments (COG): Is a voluntary consortium of local government representatives, from contiguous communities, meeting on a regular basis, and formed to cooperate on common planning and solve common development problems of their area.

COGs can function as the RTPAs and MPOs in urbanized areas.

County Road Engineer (CRE): Individual responsible for establishing and maintaining engineering standards, practices and professionalism for the Road Services Division, and approving and stamping final plans and record drawings.

Critical Area: Any of those areas that are subject to natural hazards or those land features that support unique, fragile or valuable natural resources including fishes, wildlife and other organisms and their habitat, and such resources that carry, hold or purify water in their natural state. Critical areas include: aquatic area, coal mine hazard area, critical aquifer recharge area, erosion hazard area, flood hazard area, landslide hazard area, seismic hazard area, steep slope hazard area, volcanic hazard area, wetlands, wildl ife habitat conservation area, and wildlife habitat network.

D

Debt Service: Payment of interest and repayment of principal to holders of the City's debt instruments.

Debt Service Fund: This fund type is used to account for the payment and accumulation of resources related to general long- term debt principal and interest.

Dedicated Funds; Federal, state or local funds which can be used only for specific purposes or by specific agencies.

Deficit: 1) The excess of entity's liabilities over its assets (See Fund Balance). 2) The excess of expenditures or expenses ov er revenues during a single accounting period.

Demand Capacity Ratio (D/C): Is the relationship between the demands for vehicle trips on a facility versus the number of vehicle trips that can be accommodated on that facility.

Demonstration Funds (DEMO): Federal transportation acts sometime target specific projects in various states in addition to general programs for federal support. This funding category includes "demonstration" funding provided under the ISTEA, as well as "high priority project" funding provided under TEA -21. These projects for "demonstration" or "high priority project" funding often have special rules applying to their use.

Department/Agency: A major unit of the municipal organization which is managed by an Agency/Department Director and comprised of a number of divisions which are functionally related to one another.

286
Budget Glossary

Department of Transportation (DOT) : A federal agency that implements the nation's overall transportation policy. The DOT establishes overall transportation policy for the United States. Under the DOT umbrella are 11 administrations whose jurisdictions include highway planning, development, and construction; urban mass transit; railroads; aviation; and the safety of por ts, highways, and oil and gas pipelines. Decisions made by the department in conjunction with appropriate state and local officials can significantly affect other programs such as land planning, energy conservation, scarce resource utilization, and technological change.

Depreciation: 1) Expiration in the service life of capital assets attributable to wear and tear, deterioration and or action of the physical elements. 2) That portion of the cost of capital asset which is charged as an expense during a particular period.

Design Phase: A specific phase of the project when the concept is formulated into plans and specifications.

Development: Means the following activities: (1) the division of a parcel of land into two or more parcels; (2) the construction, reconstruction, conversion, structural alteration, relocation, enlargement, or demolition of a structure, excavation, landfil l, or deposition; and (3) any use, or change in the use, of any structure, or land, or extension of use of land.

Disadvantaged Business Enterprise (DBE): A DBE is a for -profit small business concern that is at least 51 percent owned by one or more individuals who are both socially and economically disadvantaged. In the case of a corporation, 51 percent of the stock is owned by one or more such individuals; and, whose management and daily business operations are controlled by one or more of the socially and economically disadvantaged individuals who own it.

Disbursement: The expenditure of monies from an account.

Discretionary Funds: Federal, state and local funds which can be used for a variety of purposes are determined by local needs and priorities.

District System Management Plan (DSMP): Is a part of the system planning process and refers to a long -range plan for management of transportation systems in its jurisdiction.

Division: A unit of the municipal organization which reports to a department or agency.

Documentary Transfer Tax: This is a 0.7% tax on the fair market value that is imposed on the transfer or sale of real property.

287
Budget Glossary

E

Easement: A right to use the land of another for a specific purpose, sometimes referred to as a “ deed restriction''. Easements may be purchased from the property owner or donated by the owner to an agency. The holder of an easement agrees to perform periodic inspections and to take the legal action, if necessary, to ensure that easement provisions are met.

Easement by Necessity: An easement allowed by law as necessary for the full enjoyment of a parcel of real estate; for example, a right of ingress and egress over a grantor's land.

Economic Development: Investment of resources to create financial self -sufficiency and prosperity in a community, including the industrial, commercial, and service sectors.

Educational Revenue Augmentation Fund (ERAF) : In 1992, the State of California found itself in a serious deficit position. To meet its obligations to fund education at specified levels under Proposition 98, the state enacted legislation that shifted partial financial responsibility for funding edu cation to local government (cities, counties and special districts). The state did this by instructing county auditors to shift the allocation of local property tax revenues from local government to “educational revenue augmentation funds” (ERAFs), directing that specified amounts of city, county and other local agency property taxes be deposited into these funds to support schools.

Eminent Domain: The right of a government or municipal quasi-public body to acquire property for public use through a court action called condemnation, in which the court decides that the use is a public use and determines the compensation to be paid to th e owner.

Encroachment: A structure or part of a structure that occupies the property of another.

Encumbrance: Funds designated out of an appropriation to be spent on a specific purpose. The function of an encumbrance is to guarantee dollars will be available to pay bills when due.

Engineer’s Estimate: A detailed construction cost estimate including a list of contractor bid items, estimated quantities and estimated unit prices, the Contract Total, sales tax, contingency costs, cost of work to be done by City crews, cost of work to be done by others, value of material furnished by City, estimated cost of incentives, and reimbursable. Engineer’s Estimates are generally labeled as 70% Engineer’s Estimate, 95% Engineer’s Estimate, and 100% Engineer’s Estimate.

288
Budget Glossary

Enterprise Fund: A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business. The rate schedules for these services are established to ensure that the revenues are adequate to meet all necessary expenditures.

Environmental and Community Investment Agreement (ECIA ): On July 29, 2014, the Richmond City Council approved the Environmental and Community Investment Agreement (ECIA), which will invest $90 million dollars to the Richmond community over 10-years. The ECIA includes investments in community programs, a scholarship program, competitive community grants, community-based greenhouse gas reduction programs, and a photovoltaic solar farm.

Environmental Impact Report (EIR): A study of all the factors which a land development or construction project would have on the environment in the area, including population, traffic, schools, fire protection, endangered species, archeological artifacts , and community beauty. Many states require such reports be submitted to local governments before the development or project can be approved, unless the governmental body finds there is no possible impact, which finding is called a "negative declaration."

Environmental Impact Statement (EIS): An environmental review document prepared in accordance with Environmental Protection Agency (EPA) and/or National Environmental Policy Act ( NEPA) when the lead agency determines a proposal is likely to result in significant adverse environmental impacts.

Environmental Protection Agency (EPA) : An independent federal agency, created in 1970, that sets and enforces rules and standards that protect the environment and control pollution.

Equal Employment Opport unity (EEO): EEO laws make it illegal for employers to discriminate against an employee or potential employee in certain workplaces.

Expense: Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

F

Federal Emergency Management Agency (FEMA) : The FEMA is the federal agency responsible for coordinating emergency planning, preparedness, risk reduction, response, and recovery. The agency works closely with state and local governments by funding emergency programs and providing technical guidance and training. These coordinated activities at the federal, state, and local levels ensure a broad-based emergency program to insure public safety and protect property.

Federal Highway Administration (FHWA): The federal agency responsible for the approval of transportation projects that affect the federal highway system. Administratively, FHWA is part of the DOT. 289
Budget Glossary

Federal Transportation Improvement Program (FTIP): Also referred to as the Transportation Improvement Program (TIP). This is a short-range action plan to the long-range Regional Transportation Plan (RTP). It identifies specifically what projects will be funded within the next 3 - 7 years.

Fiduciary Funds: Account for assets held in a trustee or agency capacity for others, and therefore cannot be used to support the government's own program.

Financial Plan: A parent document for the budget which establishes management policies, goals, and objectives for all programs within the City over a one-year period (see Budget).

Finding of No Significant Impact (FONSI): Is a document prepared by a federal agency showing why a proposed action would not have a significant impact on the environment and thus would not require preparation of an EIS. A FONSI is based on the results of an environmental assessment.

Fines and Forfeitures: Fines and Forfeitures consist primarily of fines for parking violations on the City’s streets, Municipal Court fines and Library fines.

Fiscal Impact Analysis: The analysis of the estimated taxes that a development project would generate in comparison to the cost of providing municipal services demanded by that project.

Fiscal Year: The 12-month operating period of the government. For the City, this period begins July 1 st and ends June 30th.

Fixed Assets: Assets of long-term nature such as land, buildings, machinery, furniture, and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000.

Fixed Charges: Are items of expenditures for services rendered by internal operations of the City. Rental of City equipment, computer services, building rental, indirect operating expenses, and depreciation are examples of fixed charges.

Flood Control: The specific regulations and practices that reduce or prevent the damage caused by storm water runoff.

Franchise Fees: A .5% to 5% fee imposed on franchise revenue in accordance with franchise agreements with utility companies.

Freeway Capacity: Is the maximum sustained 15 minute rate of flow that can be accommodated by a uniform freeway segment under prevailing traffic and roadway conditions in a specified direction.

290
Budget Glossary

Fringe Benefits: These include employee retirement, social security, health, dental, life insurance, worker's compensation, uniforms, and deferred compensation plans.

Full-Time Equivalent (FTE): An FTE or full-time equivalent is defined as a staff year. For example, two employees who work one- half time are considered one full-time equivalent.

Functional Classification: Guided by federal legislation, refers to a process by which streets and highways are grouped into classes or systems, according to the character of the service that is provided, i.e., Principal Arterials, Minor Arterial Roads, Collector Roads, Local Roads.

Fund: A set of internal accounts that records revenue, expenditures, and obligations related to a specific purpose.

Fund Accounting: Governments use funds to account for activities within the entity.

Fund Balance: The net effect of assets less liabilities at any given point in time. The total fund balance includes a designated/reserved portion, usually for encumbrances, projects, or other prior commitments, as well as an undesignated/unreserved (i.e., “available”) portion.

G

General Fund: The fund supported by taxes, fees and other revenues that may be used for any lawful purpose. The general fund accounts for all financial resources except those required to be accounted for in another fund.

General Ledger (GL) : Central repository of the accounting information of an agency in which the summaries of all financial transactions (culled from subsidiary ledgers) during an accounting period are recorded. Includes revenue and expenditure transactions for all accounts within the agency.

Generally Accepted Accounting Principles (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

Governmental Funds: Account for activities that are primarily tax-supported operations or other mandatory payments.

Grant: A contribution by a government, other organization, or a private individual to support a particular function. Grants may be classified as either categorical or block, depending upon the amount of discretion allowed the grantee. Grants may be competitive or based on allocation.

291
Budget Glossary

Growth Management: The conscious public decision to restrain, accommodate or induce development in any geographic setting and at any governmental level. Growth management systems provide a means for governments to establish comprehensive goals and objectives designed to address the problems of growth through an integrated system of administrative, financial and regulatory programs.

H

High Occupancy Vehicle (HOV): Are a lane of freeway reserved for the use of vehicles with more than a preset number of occupants; such vehicles often include buses, taxis and carpools.

Highway Capacity Manual (HCM): Revised in 1994 by the Transportation Research Board of the National Research Council, the HCM presents various methodologies for analyzing the operation (see Level of Service) of transportation systems as freeways, arterial, transit, and pedestrian facilities.

I

Impact Fees: Costs imposed on new development to fund public facility improvements required by new development and ease fiscal burdens on localities.

Infrastructure: Those capital facilities and land assets under public ownership, or operated or maintained for public benefit, that are necessary to support development and redevelopment and to protect the public health, safety, and welfare. Infrastructure syst ems may include, but are not limited to, transportation, energy, telecommunications, farmland retention, water supply, wastewater disposal, storm water management, shore protection, open space and recreation, solid waste disposal, public health care, publ ic education, higher education, arts, historic resources, public safety, justice, public administration, and public housing.

Initial Study: The preliminary analysis that the lead agency prepares in order to determine whether to prepare a negative declaration or an Environmental Impact Report ( EIR) and, if necessary, to identify the impacts to be analyzed in the EIR. When the agency determines that an EIR is unnecessary, the study serves the purpose of providing documentation of the factual basis for concl uding that a negative declaration will suffice.

Inspector: The Project Engineer’s representative who inspects construction contract performance in detail, including how the approved design is implemented in the field.

292
Budget Glossary

Intelligent Transportation System (ITS): Applications of information technology to enhance transportation system management, e.g., real-time information about traffic incidents, routing alternatives and/or the guidance of vehicles through remotely -controlled equipment.

Inter-fund Transfers: The movement of monies between funds of the same governmental entity.

Intermodal Surface Transportation Efficiency Act (ISTEA): Federal legislation which provided for major restructuring of the federal funding program. Re-authorized as the Transportation Equity Act for the 21st Century (TEA-21).

Internal Service Charges: The charges to user departments for internal service provided by another government agency, such as fleet maintenance or insurance funded from a central pool.

Interregional Road System (IRRS): Is a series of Interregional state highway routes, outside the urbanized areas, that provide access to, and links between, the state's economic centers, major recreational areas, and urban and rural regions.

Interregional Transportation Strategic Plan (ITSP): Describes and communicates the framework in which the state will carry out its responsibilities for the Interregional Improvement Program (IIP). It also identifies how Caltrans will work with regional agencies to consult and seek consensus on the relative priority of improvements. The plan is evaluated in terms of its progress in carrying out its objectives, strategies and actions and updated accordingly on a biennial basis.

Investment: Securities and real estate purchased and held for the production of income in the form of interest, dividends, rental or base payments.

J

There are no terms at this time.

K

There are no terms at this time.

L

Land Use Planning: Generic term used to describe zoning results such as environmental impact, allowable development uses, historic/cultural preservation, etc.

293
Budget Glossary

Lead Agency: The agency or agencies that have taken the primary responsibility for preparing the environmental impact statement.

Legal Description: A method of describing a particular parcel of land in such a way that it uniquely describes the particular parcel and no other. A legal description may be a simple reference to a lot as shown on a subdivision plat, or be described by metes and bounds. To be adequate, it should be sufficient to locate the property without oral testimony.

Letter of Transmittal: The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the previous fiscal years, and the views and recommendations of the City Administrator.

Level of Service (LOS): Is a qualitative measure describing operational conditions within a traffic stream; generally described in terms of such factors as speed and travel time, freedom to maneuver, traffic interruptions, comfort and convenience, and safety. LOS A represents free flow, and LOS F represents gridlock.

Liability: Debt or other legal obligation arising out of transaction in the past which must be liquidated, renewed or refunded at some future date; financial obligations entered in the balance sheet. Note: The term doesn't include encumbrances.

Licenses and Permits: Revenues under this category are from fees for business licenses, building regulation and planning permits.

In Richmond, the Business License Tax is charged annually at different rates depending on the Business Tax Category. Licenses and Permits revenue comes from construction permits from the construction of sidewalks, driveways, sewer, grading and excavating, encroachment and obstruction.

Line Item Budget: A budget that lists detailed expenditure categories (salary, material, telephone service, travel, etc.) separately, along with the amount budgeted for each specified category. The City uses a line- item detail to maintain and record for financial reporting and control purpose. (See General Ledger Accounts & Commitment Item)

Local Agency Investment Fund (LAIF): Program established by the state to enable treasurers to place idle funds in a pool for investment. Each agency is currently limited to LAIF of an investment of $20 million plus any bond proceeds.

Local and Regional Level of Service Standards: Identifies the level of service standards set by local and regional jurisdictions in general plans and congestion management programs.

Long Range Transportation Plan: A 15 to 20 year forecast plan that must consider a wide range of social, environmental, energy and economic factors. The plan addresses overall regional goals and how transportation can best meet those goals within financial limits.

294
Budget Glossary

M

Market Value: What a willing seller could reasonably expect to receive if he/she were to sell the property on the open market to a willing buyer.

Master Plan: A plan prepared to specify and coordinate the provision of one or more infrastructure systems and related services.

Maturities: The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed.

Measure Q - City Sales Tax: A one-half of one percent (1/2%) sales tax increment approved by Richmond voters in the November 2004 election. This increased the Richmond tax from 8.25% to 8.75%.

Memorandum of Understanding (MOU) : A document that expresses mutual accord on an issue between two or more parties. Memoranda of understanding are generally recognized as binding, even if no legal claim could be based on the rights and obligations laid down in them. To be legally operative, a memorandum of understanding must (1) identify the contracting parties, (2) spell out the subject matter of the agreement and its objectives, (3) summarize the essential terms of the agreement, and (4) must be signed by the contracting parties.

Metropolitan Planning Organization (MPO): A federally required planning body responsible for the transportation planning and project selection in its region. The Governor designates an MPO in every urbanized area with a population of over 50,000 people.

Metropolitan Transportation Improvement Program (MTIP): A listing of highway and transit projects that the region hopes to fund.

Milestone: A tangible point in time that tells how far along a project is in the process.

Mission Statement: Provides policy guidance and direction for the highest priority objectives to be accomplished during the budget period. Over the last several years, the City Council has developed community goals and long- range vision for the City, which best summarize expectations of the community.

Mitigated Negative Declaration: Under the CEQA, if an initial study reveals substantial evidence that significant environmental effects might occur, the project proponent can modify the project so as to eliminate all such possible significant impacts or reduce them to a level of insignificance.

295
Budget Glossary

Mitigation: One or more of the following approaches to mitigate environmental impact(s) with an emphasis on attempting those measures in the sequence in which they are listed: (1) avoiding the impact altogether by not taking a certain action or parts of an action; (2) minimizing impacts by limiting the degree or magnitude of the action and its implementation; (3) rectifying the impact by repairing, rehabilitating, or restoring the impacted environment; (4) reducing or eliminating the impact over time by preservation and maintenance operations during the life of the action; and (5) compensating for the impact by replacing or providing substitut e resources or environments.

Model, Mode Choice: Is a model used to forecast the proportion of total person trips on each of the available transportation modes.

Modified Accrual Basis: The basis of accounting under which expenditures, whether paid or unpaid, are formally recognized when incurred against the account, but revenues are recognized only when they become both measurable and available to finance expenditures of the current accounting period. All governmental funds use the modified accrual basis of accounting.

Municipal Bonds: Interest-bearing obligations issued by state or local governments to finance operating or capital costs. The principal characteristic that has traditionally set municipal bonds apart from other capital market securities is the exemption of interest income from Federal income tax.

N

National Environmental Policy Act (NEPA): Federal legislation that requires consideration of environmental consequences of a project before the project can begin. If a study indicates that there are undesirable environmental consequences of a proposed project, they requires either that consideration be given to "mitigating" measures built into the project that would lessen the environmental damage, or that alternatives (different ways of accomplishing the project goals) be considered that would be less damaging to the environment. NEPA applies t o any major federal, state, county, city, or industrial projects that require a Federal permit or receive funding from a Federal agency.

National Highway System (NHS): Consists of 155,00 miles (plus or minus 15 percent) of the major roads in the U.S. Included will be all Interstate routes, a large percentage of urban and rural principal arterials, the defense strategic highway network, and strategic highway connectors.

National Pollutant Discharge Elimination System (NPDES): Two-phased surface water quality program authorized by Congress as part of the 1987 Clean Water Act.

Natural Diversity Information: Identifies special status of habitats and species found within 300 meters of centerline of the existing highway facility.

296
Budget Glossary

Negative Declaration: Under the CEQA, a Negative Declaration is prepared when, after completing an initial study, a lead agency determines that a project "would not have a significant effect on the environment".

Non-Attainment Area: An air basin that does not meet existing state or federal air quality standards.

Notice of Completion (NOC): The CEQA requires a notice to the public that a draft environmental impact report has been completed.

Notice of Determination (NOD): Under the CEQA, a Notice of Determination is filed by the lead environmental regulatory agency once it has decided to implement or approve a project for which it has approved a negative declaration.

Notice of Intent (NOI): Under NEPA, the first formal step in the environmental impact statement process, consisting of a notice with the following information: a description of the proposed action and alternatives; a description of the agency's proposed scoping process, including scoping meetings; and the name and address of the persons to contact within the lead agency regarding the environmental impact statement.

Notice of Preparation (NOP): The CEQA requires this notice to the public that an EIR will be prepared for a proposed development.

It allows time for members of the community to submit their environmental concerns regarding a proposed development.

Notice to Proceed: A letter signed by the Project Engineer and issued to the Contractor granting notice that construction must begin within a designated period.

O

Objectives: Departmental statements describing significant activities to be accomplished during the fiscal year.

Obligation: The Federal government's legal commitment (promise) to pay or reimburse the states or other entities for the Federal share of a project's eligible costs.

Operating Budget: A financial plan for the provision of City services and basic governmental functions. The operating budget contains appropriations for such expenditures as personnel services, fringe benefits, commodities, services and minor capital expenses. It does not include Capital Improvement Plan expenditures.

Operations and M aintenance: Expenditures related to operating costs including supplies, commodities, contract services, materials, utilities and educational services.

297
Budget Glossary

Ordinance: A formal legislative enactment by the governing board (City Council) of a municipality. If i t is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.

Outfall: The point where wastewater or drainage discharges from a sewer pipe, ditch, or other conveyance to a receiving body of water.

P

Performance Measures: Specific quantitative measures of work performed within an activity or program (e.g., total miles of streets cleaned). Also, a specific quantitative measure of results obtained through a program or activity (e.g., reduced incidence of vandalism due to new street lighting program).

Permits/Approvals: Required permissions from regulatory agencies with jurisdiction over the work or location of the project.

Permitting Authority: The NPDES authorized state agency or EPA regional office that administers the NPDES program, issuing permits, providing compliance assistance, conducting inspections, and enforcing the NPDES program.

Personnel Services: Expenditures related to employee compensation including wages and salaries, fringe benefits, retirement, premiums, allowances and special/supplemental pay such as shift differentials.

Phase: Series of related activities during a project’s lifecycle, usually culminating in the completion of a major deliverable.

Plat Map: A map of a town, section or subdivision indicating the location and boundaries of individual properties.

Pre-construction Conference (Precon): A meeting held with the Contractor and City of Richmond staff with the purpose of introducing all parties involved in project construction, identifying critical project issues, and answering Contractor questions. The meeting occurs between contract execution and Notice to Proceed.

Program: An activity, or division, within a department which furthers the objectives of the City Council, by providing services or a product.

Program Budget: Programs, and associated program codes, are created to articulate the programmatic functions performed by the City organization. The budget (both revenues and expenditures) can be described in programmatic terms. This enables the Mayor and City Council to view how much is being committed and/or spent to achieve their goals and objectives. 298
Budget Glossary

Programming: The designation of funds for transportation projects which when approved is included in the TIP.

Project: A temporary endeavor undertaken to create a unique product or service. It can be considered to be any series of activities and tasks that have: (1) A specific objective to be completed within certain specifications; (2) defined start and end dates; and (3) funding limits and consumed resources. Generally, this is a construction project but could be any undertaking requiring a joint effort wherein a scope, schedule, budget, and desired outcome has been defined.

Project Closeout Phase: A specific phase of the project when construction tasks are completed, contractual and administrative requirements are completed and the project files are archived.

Project Manager: The person responsible for leading the team; delivering the project within an approved scope, schedule and budget; conducting quality assurance of the project products; monitoring project progress; and overseeing the project from Pr e- Design Phase through Project Close Out Phase.

Project Report: Is a conceptual engineering report that describes the work in more detail than the PSR.

Project Study Report (PSR): Is the pre -programming document required before a project may be included in the State Transportation Improvement Program (STIP).

Property Tax: A major portion of the revenues of the City is from property taxes. Property such as land, structures and improvements is subject to tax which is applied to a property’s value. In 1978, Proposition 13 revised the calculation of the California property taxes by establishing a fixed rate of one percent of a property’s value and thereby limiting the growth in assessed valuation to 2% per year. The exception to this is when property changes hands, in which case fair value becomes the basis of valuation. The City receives its share of property taxes during the months of December, April and June of each fiscal year at 55%, 40% and 5% of the total amount. Of the total property tax received, approximately 48% is General Fund, 16% is Sewer, 24% is Pension Tax Override and 12% is from Assessment Districts.

Proprietary Funds: Account for activities that are primarily funded by income from operations resulting from payments for goods and services provided to users.

PS&E: Plans, Specifications and Estimates

Punchlist: A list of items generated following the Final Inspection consisting of work the Contractor must complete before the project is considered complete and the Notice of Completion and Acceptance is issued.

299
Budget Glossary

Q

There are no terms at this time.

R

Ready-to-Ad: A document that confirms funds is available for construction; it is signed by the Finance Manager of the Capital Improvement Plan Unit and CRE and is required prior to advertisement of the project.

Recognized Obligation Payment Schedules (ROPS): A six month period schedule that sets forth the nature, amount, and source of payment for all enforceable obligations of the Successor Agency to the Redevelopment Agency.

Record of Decision (ROD): Under the NEPA, a public document that reflects the agency's final decision, rationale behind that decision, and commitments to monitoring and mitigation.

Redevelopment Agency: The governing body created to designate redevelopment project areas, supervise and coordinate planning for a project area, and implement the development program.

Redevelopment Plan: Plan for revitalization and redevelopment of land within the project area in order to eliminate blight and remedy the conditions that caused it.

Redevelopment Property Tax Trust Fund (RPTTP): A trust fund from the collection of the property tax revenues from the dissolved redevelopment agencies that’s used to pay enforceable obligations.

Reimbursements: Payments remitted by another agency, department, or fund to help defray the costs of a particular service or activity for which some benefit was obtained by the reimbursing party. These amounts are recorded as expenditures, or expenses in the reimbursing fund and as a reduction of expenditures, or expenses, in the fund that is reimbursed.

Relocation: The effort to assist and facilitate re- housing of families and single persons, businesses or organizations that are displaced due to redevelopment activities.

Relocation Assistance: Relocation payments help to assist families, individuals, businesses, and non- profit organizations that are displaced as a result of redevelopment activities. This includes aid in finding a new location, payments to help cover moving costs, and additional payments for certain other costs.

300
Budget Glossary

Reserved Fund Balance: A portion of a fund’s balance that is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

Resolution: A special order of the City Council which requires less legal formality than an Ordinance in terms of public notice and the number of public readings prior to approval. A Resolution has lower legal standing than an Ordinance. The adopted operating budget is approved by Resolution and requires a majority vote of the City Council members present at the time of adoption.

Revenue: Funds that the City receives as income. It includes such items as taxes, licenses, user fees/charges for services, fines/penalties, grants, and internal revenue.

Revenue Estimates: A formal estimate of how much revenue will be earned from a specific revenue source for some future period; typically, a future fiscal year.

Right-of-Way (ROW): The right given by one landowner to another to pass over the land actually transferring ownership. ROW is granted by deed or easement, for construction and maintenance according to a designated use. This may include highways, streets, canals, ditches, or other uses.

Runoff: Drainage or flood discharge that leaves an area as surface flow or as pipeline flow.

S

Salaries and Benefits: An operating budget category which generally accounts for full -time and part-time salaries, overtime costs, and fringe benefits.

Sales and Use Tax: The current Sales Tax rate in Richmond is 8.75%. The City’s share of this is 1% percent, with the State getting

6.25%. Sales tax revenue is influenced by different factors such as the number of retail outlets, the interest rates, disposable income, and the rate of inflation. Richmond also has revenue sharing agreements with the City of El Cerrito.

Schedule: The planned dates for performing activities and the planned dates for meeting milestones.

Secondary Access: A second means for vehicles to get into or leave a neighborhood or development. Having more than one means of access tends to distribute traffic more evenly, and is considered critical for emergency vehicle access.

Sewer: Any pipe or conduit used to collect and carry away sewage or storm water runoff from the generating source to the treatment plant or receiving stream.

301
Budget Glossary

Sewer Capital: Fees collected by the City for future expansion and capacity increases of the sewer and waste water systems.

Source of Revenue: Revenues are classified according to their source or point of origin.

Special Revenue Fund: Used to account for the proceeds of special revenue sources that are restricted by law (or administrative action) to expenditures for specific purposes.

Specifications Package: A packet of information made up of Standard Specifications and Special Provisions that forms the basis of the construction contract defining the work to be done, the material requirements, the construction requirements, the methods of measurement, and the methods of payment during construction. The Specifications Package is generally referred to as either 70% Spec Package, 95% Spec Package or 100% Spec Package.

State Transportation Improvement Program (STIP): The statewide C IP adopted biennially by the California Transportation Commission, which includes all major transportation projects funded by state or Federal funds.

Statement of Overriding Considerations: Provides an agency with a means to adopt a project with unmitigated significant environmental impacts. The CEQA requires the decision-maker to balance the benefits of a proposed project against its unavoidable environmental risks in determining whether to approve the project. If the benefits of a proposed project outweigh the unavoidable adverse environmental effects, the adverse environmental effects may be considered acceptable.

Storm Drain: An opening leading to an underground pipe or open ditch for carrying surface runoff, separate from the sanitary sewer or wastewater system.

Storm Drain Fund: Fees received from developers for storm drain facilities.

Stormwater: Precipitation that accumulates in natural and/or constructed storage and storm water systems during and immediately following a storm event.

Stormwater Pollution Prevention Plan (SWPPP): A plan to describe a process though which a facility thoroughly evaluates potential pollutant sources at a site and selects and implements appropriate measures designed to prevent or control the disc harge of pollutants in storm water runoff.

Street, Arterial: A thoroughfare designed to carry vehicular traffic between neighborhoods and from surrounding areas into and out of the city.

302
Budget Glossary

Street, Collector: A street that directs neighborhood vehicular traffic to the arterial street system; it basically serves the surrounding neighborhoods, not the wider community.

Street, Local: A street that provides access to adjacent properties and allows for vehicular traffic circulation within a neighborhood.

Successor Agency: An agency that is authorized by law to accept and maintain the legal title, custody, and dominion of records that were created by the former redevelopment agencies.

Supplemental Appropriation: An act appropriating funds in addition to those in an annual appropriation act. Supplemental appropriations provide additional budget authority beyond the original estimates for programs or activities (including new programs authorized after the date of the original appropriation act) in cases where the need for funds is too urgent to be postponed until enactment of the next regular appropriation bill.

Supplies and Services: This budget category accounts for all personnel, and capital outlay expenses.

Surface Runoff: The portion of rainfall that moves over the ground toward a lower elevation and does not infiltrate the soil.

Sustainable Development: Development with the goal of preserving environmental quality, natural resources and livability for present and future generations. Sustainable initiatives work to ensure efficient use of resources.

System Capacity: The ability of natural, infrastructure, social and economic systems to accommodate growth and development without degrading or exceeding the limits of those systems, as determined by a carrying capacity analysis.

T

Tax Allocation Bond: A bond or financial obligation issued by the agency in order to generate funds to implement the redevelopment plan. The bond is repaid with tax increments flowing to the agency as a result of actions of the agency to revitalize the project area.

Tax Increment: The increase in property taxes within the redevelopment project area that result from increases in the project area assessed value that exceeds the base year assessed value.

Transfer: A movement of budgetary or actual revenues or expenditures between organizational units, accounts, projects, programs or funds. Transfers between funds appear as an expenditure (“transfer out”) in one fund and revenue (“transfer in”) in the other. 303
Budget Glossary

Transfers between fiscal years represent the carry forward of funds received in previous years to be expended in the new year and appear as revenue in the new year. Transfers between departments, funds or from one fiscal year to another must be approved by City Council.

Transfers In/Out: Payments from one fund to another fund, primarily for work or services provided.

Transient Occupancy Tax (TOT): The TOT at 10% is imposed on and paid by the hotel/motel lodgers who stay less than thirty days. The tax is collected and remitted by hotel/motel operators.

Triple Flip State: On July 1, 2004 the State began reducing the Sales Tax Allocation to Cities by .25%. The .25% reduction was used for security for the State’s “Economy Recovery Bonds”. This was replaced dollar-for-dollar by an allocation of local property tax from the County Educational Revenue Augmentation Fund (ERAF) funds paid to the Cities in two payments in January and May.

Trust and Agency Funds: Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. The fiduciary funds used by the City include expendable trust and agency funds. Expendable trust funds are accounted for in the same manner as Governmental Funds (general, special revenues, debt service, and capital project funds). Agency funds are custodial in nature (assets equal liabilities) and do not measure the results of operations.

U

Urban Transportation Planning System (UTPS): Is a tool for multi -modal transportation planning developed by the Urban Mass Transportation Administration (now the Federal Transit Administration) and the Federal Highway Administration. It is use d for both long and short-range planning, particularly system analysis and covers both computerized and manual planning methods. UTPS consists of computer programs, attendant documentation, user guides and manuals that cover one or more of five analytical categories: highway network analysis, transit network analysis, demand estimation, data capture and manipulation, and sketch planning.

Utilities: Generally referring to any outside service agency, including but not limited to, public and private utilities, public transportation agencies, postal services, emergency services, city agencies, and railroads.

Utility Users Tax (UUT): A 10% tax imposed on utility (telecommunication, gas, electricity, water and video) revenue.

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Budget Glossary

V

Vehicle License Fee (VLF) Backfill: In FY2004, the State dropped the Motor VLF from 2% to .67%. In FY 2004 the State backfilled the fee reduction with other State funds. In fiscal year 2005, the backfill was replaced with an allocation of local property tax from County Educational Revenue Augmentation Fund (ERAF) funds that was paid to the Cities in two payments in January and May.

W

Working Capital: Also known as financial position in private sector accounting and in enterprise fund accounting in the public sector, working capital is the excess of current assets over current liabilities. For the enterprise funds, this term is used interchangeably with "fund balance”, a comparable financial position concept in the governmental fund types.

X
There are no terms at this time.

Y
There are no terms at this time.

Z

Zero Base Budget : A process emphasizing management's responsibility to plan, budget, and evaluate. Zero-base budgeting provides for analysis of alternative methods of operation and various levels of effort. It places new programs on an equal fo oting with existing programs by requiring that program priorities be ranked, thereby providing a systematic basis for allocating resources.

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Budget Glossary

List of Acronyms

AV
ADA
Assessed Valuation
Americans with Disabilities Act
A/P Accounts Payable
A/R Accounts Receivable
CAFR Comprehensive Annual Financial Report
CAG Community Advisory Group
CalPERS California Public Employees' Retirement System
Caltrans California Department of Transportation
CBD Central Business District
CEQA California Environmental Quality Act
CFD Community Facility District
CIP Capital Improvement Plan
CMP Congestion Management Program
CMS Congestion Management System
COG Council of Governments
COR City of Richmond
CPA Certified Public Accountant
CPI Consumer Price Index
CPUC California Public Utility Commission
CRE County Road Engineer
CTC California Transportation Commission
DBE Disadvantaged Business Enterprise
306
Budget Glossary

D/C Demand Capacity Ratio
DEMO Demonstration Funds
DSMP District System Management Plan
DOT Department of Transportation
EAP Environmental Protection Agency
ECIA
EEO
Environmental and Community Investment Agreement
Equal Employment Opportunity
EIR Environmental Impact Report
EIS Environmental Impact Statement
ERAF Educational Revenue Augmentation Fund
FEMA Federal Emergency Management Agency
FHWA Federal Highway Administration
FONSI Finding of No Significant Impact
FTE Full-Time Equivalent
FTIP Federal Transportation Improvement Program
GAAP Generally Accepted Accounting Principles
GL General Ledger
HCM Highway Capacity Manual
HOV High Occupancy Vehicle
HR Human Resources
HUD Federal Department of Housing and Urban Development IRRS Interregional Road System
ISTEA Intermodal Surface Transportation Efficiency Act
IT Information Technology
307
Budget Glossary

ITS Intelligent Transportation System
ITSP Interregional Transportation Strategic Plan
LAIF Local Agency Investment Fund
LOS Level of Service
LTFP Long-term Financial Plan
MOU Memorandum of Understanding
MPO Metropolitan Planning Organization
MTIP Metropolitan Transportation Improvement Program
NEPA National Environmental Policy Act
NHS National Highway System
NOC Notice of Completion
NOD Notice of Determination
NOI Notice of Intent
NOP Notice of Preparation
NPDES National Pollutant Discharge Elimination System
OPEB Other Post-Employment Benefits
PAF Personnel Action Form
PO Purchase Order
PR Purchase Requisition
Precon Pre-construction Conference
PSR Project Study Report
RFP Request for Proposal
RFQ Request for Qualification
ROD Record of Decision
308
Budget Glossary

ROPS Recognized Obligation Payment Schedules
ROW Right-of-Way
RPTTP Redevelopment Property Tax Trust Fund
SEC Security and Exchange Commission
STIP State Transportation Improvement Plan
SWPPP Stormwater Pollution Prevention Plan
TIP Transportation Improvement Program
TOT Transient Occupancy Tax
UTPS Urban Transportation Planning System
UUT Utility Users Tax
VLF Vehicle License Fee

309