Richmond City Council
March 28, 2023

PLEASE NOTE: HYBRID MEETING FORMAT

AGENDA(S):

*SPECIAL MEETING OF THE RICHMOND CITY COUNCIL
*JOINT SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY / RICHMOND CITY COUNCIL *REGULAR MEETING OF THE RICHMOND CITY COUNCIL

Tuesday, March 28, 2023, 3:30 p.m.

Community Services Building
440 Civic Center Plaza
Richmond, CA 94804
Members:

Claudia Jimenez, Councilmember District 6
Eduardo Martinez, Mayor at Large
Melvin Willis, Councilmember District 1
Gayle McLaughlin, Vice Mayor, District 5
Doria Robinson, Councilmember District 3
Cesar Zepeda, Councilmember District 2
Soheila Bana, Councilmember District 4
Jaycine Scott, Housing Authority Tenant Commissioner
NOTICE: SEATING IN THE CHAMBERS WILL BE LIMITED TO THE FIRST 39 PEOPLE AND MASKS ARE STRONGLY ENCOURAGED.

Link to City Council Agendas/Packets
http://www.ci.richmond.ca.us/4157/City-ofRichmond-Council-Meetings Register to receive notification of new agendas, etc.
http://www.ci.richmond.ca.us/list.aspx

HOW TO WATCH THE MEETING FROM HOME:

KCRT – Comcast Channel 28 or AT&T Uverse Channel 991.

Livestream online at http://www.ci.richmond.ca.us/3178/KCRT-Live2.

HOW TO SUBMIT PUBLIC COMMENTS:

In Person: Anyone who desires to address the City Council on items appearing on the agenda, including Open Forum, must complete and file a pink speaker’s card with the City Clerk prior to the City Council’s consideration of the item. Once the City Clerk has announced the item, no person shall be permitted to speak on the item other than those persons who have submitted their names to the City Clerk. Each speaker will be allowed up to TWO (2) MINUTES to address the City Council on NON-PUBLIC HEARING items listed on the agenda. Speakers are allowed up to THREE (3) minutes on PUBLIC HEARING items.

Via Zoom: Anyone who desires to address the City Council on items appearing on the agenda, including Open Forum, must raise their hand once public comment is open. The public speakers attending in person will be called first, followed by Zoom participants. Only those public speakers that have their hand raised once the speakers are called will be recognized.

Open Session and City Council: Please click the link below to join the webinar:
https://zoom.us/j/99312205643?pwd=MDdqNnRmS2k4ZkRTOWhlUldQOUF1Zz09

Passcode: ccmeeting

By iPhone one-tap: US: +16699006833,,99312205643# or +13462487799,,99312205643# By Telephone: Dial (for higher quality, dial a number based on your current location): US: +1 669 900 6833 or +1 346 248 7799 or +1 253 215 8782 or +1 312 626 6799 or +1 929 205 6099 or +1 301 715 8592

Webinar ID: 993 1220 5643

International numbers available: https://zoom.us/u/aehrwCgISx

To comment by video conference: click on the Participants button at the bottom of your screen and select the “Raise Your Hand” button to request to speak when Public Comment is being asked for. When called upon, press the unmute button. After the allotted time, you will then be re-muted. **

To comment by phone: you will be prompted to “Raise Your Hand” by pressing “*9” to request to speak when Public Comment is asked for. When called upon, you will be asked to unmuted by pressing *6. After the allotted time, you will then be re-muted. Instructions of how to raise your hand by phone are available at:
https://support.zoom.us/hc/en-us/articles/201362663 -Joining-a-meeting-by-phone. **

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**The mayor will announce the agenda item number and open public comment when appropriate.

Via mail: received by 1:00 p.m. the day of the meeting, sent to 450 Civic Center Plaza, 3rd Floor, Office of the Clerk, Richmond, CA 94804.

Via eComments: eComments are available once an agenda is published. Locate the meeting in "upcoming meetings" and click the comment bubble icon. Click on the item you wish to comment on. eComments can be submitted when the agenda is published and until the conclusion of public comments for the agenda item. Email your comment to [email protected] should you have difficulty submitting an eComment during a meeting.

Via email: to [email protected] by 1:00 p.m. the day of the meeting.

Emails MUST contain in the subject line 1) public comments – Open Session prior to Closed Session; 2) public comments – Open Forum; or 3) public comments agenda item #__ [include the agenda item number].

Properly labeled public comments will be considered a public record, put into the official meeting record, available after the meeting as supplemental materials, and will be posted as an attachment to the meeting minutes when the minutes are posted: http://www.ci.richmond.ca.us/Archive.aspx?AMID=31

The City cannot guarantee that its network and/or the site will be uninterrupted. To ensure that the City Council receives your comments, you are strongly encouraged to submit your comments in writing in advance of the meeting.

Procedures for Removing Items from the Consent Calendar: Members of the public who request to remove an item from the consent calendar must first discuss the item with a staff member by phone or a back-and- forth email discussion, and state the name of the staff member when requesting removal of the item from the consent calendar (by 2 p.m. the day of the meeting).

Any member of the City Council who would like to remove an item from the consent calendar must notify the appropriate staff person and the City Clerk’s Office prior to the meeting. Although members of the City Council are encouraged to ask questions and share concerns with staff ahead of the meeting, they are not required to do so.

The Clerk’s Office must be informed of any requests to remove items from the Consent Calendar. Items removed from the Consent Calendar shall be placed at the end of the agenda for consideration.

CONDUCT AT MEETINGS: Richmond City Council meetings are limited public forums during which the City strives to provide an open, safe atmosphere and promote robust public debate. Members of the public, however, must comply with state law, as well as the City’s laws and procedures and may not actually disrupt the orderly conduct of these meetings. The public, for example, may not shout or use amplifying devices, must submit comment cards and speak during their allotted time, may not create a physical disturbance, may not speak on matters unrelated to issues within the jurisdiction of the City Council or the agenda item at hand, and may not cause immediate threats to public safety.

Click here for City Harassment Policy

3-28-2023, CC Mtg.

Accessibility for Individuals with Disabilities: Upon request, the City will provide for written agenda materials in appropriate alternative formats, or disability-related modification or accommodation, including auxiliary aids or services and sign language interpreters, to enable individuals with disabilities to participate in and provide comments at/related to public meetings. Please submit a request, including your name, phone number and/or email address, and a description of the modification, accommodation, auxiliary aid, service or alternative format requested at least two days before the meeting. Requests should be emailed to [email protected] or submitted by phone at 510-620-6513, ext. 9, or 510-620-6509.

Requests made by mail to City Clerk’s Office, City Council meeting, 450 Civic Center Plaza, Richmond, CA 94804 must be received at least two days before the meeting. Requests will be granted whenever possible and resolved in favor of accessibility.

Unless otherwise noted in an agenda description, all actions taken by the Council include a determination that CEQA does not apply (i.e., the action is not a project and therefore exempt from CEQA).

Disclaimer: The City Clerk's Office translates agendas to enhance public access. Translated agendas are provided as a courtesy and do not constitute legal notice of the meeting or items to be discussed. In case of discrepancy, the English agenda will prevail.

Pages
3-28-2023, CC Mtg.

A. OPEN SESSION TO HEAR PUBLIC COMMENT BEFORE CLOSED SESSION 3:30 p.m.

B. ROLL CALL
C. CLOSED SESSION
.

C.1 PUBLIC EMPLOYEE PERFORMANCE EVALUATION (Government Code Section 54957)
Title: City Clerk•
C.2 CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION (initiation of litigation pursuant to paragraph (4) of Subdivision (d) of Government Code Section 54956.9)
One Case•
C.3 CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (paragraph (1) of Subdivision [d] of Government Code Section 54956.9) Winehaven v. City of Richmond•
Guidiville Rancheria of California, et al. v. United States of America, et al.
•
North Coast Rivers Alliance et al./Point Molate Alliance et al. v. City of Richmond
•
C.4 CONFERENCE WITH REAL PROPERTY NEGOTIATOR (Government Code Section 54956.8)
Property: 1324 Canal Boulevard (General Warehouse, Port of Richmond)
Agency negotiator: Dave Aleshire, Lizeht Zepeda, and Nannette Beacham
Negotiating parties: Richmond Grown
Under negotiation: Price and terms of payment
•
Property: Metro Walk Phase II at Richmond Transit Village Agency Negotiators: Nannette Beacham, Lina Velasco
Negotiating Parties: Pacific West Builders, Inc., San Francisco Bay Area Rapid Transit District
Under negotiation: Price and terms of payment (11th
Amendment/Disposition and Development Agreement)
•
3-28-2023, CC Mtg.

C.5 CONFERENCE WITH LEGAL COUNSEL- WORKERS’ COMPENSATION CLAIMS (Pursuant to Government Code § 54956.95) (Two Employees) Claimant: Employee - Police Department
Five Claims: 18000105COR, 17000123COR, 21000065COR,
21000140COR. 21000141COR
Agency Claimed Against: City of Richmond
•
Claimant: Employee – Fire Department
Three Claims: 15000124COR, 17000099COR, 20000053COR
Agency Claimed Against: City of Richmond
•
D. PUBLIC COMMENT BEFORE CLOSED SESSION
E. ADJOURN TO CLOSED SESSION
________________________________________________________ 3-28-2023, CC Mtg.

F. SPECIAL MEETING OF THE RICHMOND CITY COUNCIL
5:30 p.m.

G. PLEDGE OF ALLEGIANCE
H. ROLL CALL
I. STATEMENT OF CONFLICT OF INTEREST
J. AGENDA REVIEW
K. BUDGET SESSION
K.1 Fiscal Year 2022-2023 Mid-Year Review 12
REVIEW the Fiscal Year 2022-2023 mid-year budget which includes proposed budget adjustments increasing General Fund revenue by $8,460,793 and expenditures by $7,926,484 and increasing Non-General Fund revenue by $4,350,887 and expenditures by $1,530,472; and ADOPT a Resolution for Fiscal Year 2022-2023 Mid-Year budget adjustments in Attachment 2 – City Manager’s Office/Finance Department (Shasa Curl/Nickie Mastay/Delmy Cuellar 510-620-6740).

L. ADJOURNMENT
____________________________________________
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M. JOINT SPECIAL MEETING OF THE RICHMOND HOUSING AUTHORITY /

RICHMOND CITY COUNCIL
6:25 p.m.

N. ROLL CALL
O. STATEMENT OF CONFLICT OF INTEREST
P. REPORT FROM THE EXECUTIVE DIRECTOR
Q. AGENDA REVIEW
R. HOUSING AUTHORITY CONSENT CALENDAR
R.1 Housing Authority Meeting Minutes 83
APPROVE the minutes of the Richmond Housing Authority February 21, 2023, special meeting - City Clerk's Office (Pamela Christian 510-620-6513).

R.2 Emergency Contract with Legacy Mechanical and Energy Services for a Boiler Replacement
85 ADOPT a resolution authorizing an emergency contract with Legacy Mechanical and Energy Services, in an amount not to exceed $16,900 plus a 10 percent contingency of $1,690, for a total contract amount not to exceed $18,590, to replace the two heat pumps at Nevin Plaza and authorizing the payment of City permit fees in the amount of $1,795, for a total project cost amount of $20,385 - Richmond Housing Authority (Gabino Arredondo 510-620- 6606).

S. JOINT RICHMOND HOUSING AUTHORITY / RICHMOND CITY COUNCIL BUDGET

SESSION
S.1 Fiscal Year (FY) 2022-23 Amended Budget Adjustments 127 ADOPT a joint resolution approving the proposed Fiscal Year (FY) 2022-2023 Richmond Housing Authority (RHA) amended budget adjustments with revised estimated revenues of $4,803,922 and total expenditures of $4,895,044; and APPROVE an increase in the RHA Fiscal Year 2022-2023 General Fund subsidy amount by $91,122 from $1,261,082 to $1,352,204 which will provide sufficient revenue to match anticipated expenditures and balance the RHA budget to $4,895,044 in estimated revenues and $4,895,044 in estimated expenditures – Richmond Housing Authority/Finance Department (Gabino Arredondo/Rita Martinez 510-621-1300).

T. ADJOURNMENT
_______________________________________________________ 3-28-2023, CC Mtg.

U. REGULAR MEETING OF THE RICHMOND CITY COUNCIL
6:30 p.m.

V. ROLL CALL
W. STATEMENT OF CONFLICT OF INTEREST
X. AGENDA REVIEW
Y. REPORT FROM THE CITY ATTORNEY OF FINAL DECISIONS MADE DURING

CLOSED SESSION
Z. REPORT FROM THE CITY MANAGER (public comment allowed under Open Forum) AA. REPORTS OF OFFICERS: REFERRALS TO STAFF, AND GENERAL REPORTS (INCLUDING AB 1234 REPORTS) (limited to two minutes per Councilmember) (public comment allowed under Open Forum)
AB. CRIME REPORT FROM POLICE CHIEF - 4th Tuesday (public comment allowed under Open Forum)
AC. PRESENTATIONS, PROCLAMATIONS, AND COMMENDATIONS (public comment allowed under Open Forum)
AC.1 Proclamation commemorating community leader Mrs. Nailah Buford 137 PROCLAMATION recognizing Mrs. Nailah Buford for her community leadership and significant contributions to the betterment of the City of Richmond - Mayor Eduardo Martinez (510-620-6503) and Councilmember Doria Robinson (510- 620-6824).

AD. OPEN FORUM FOR PUBLIC COMMENT
AE. CITY COUNCIL CONSENT CALENDAR
AE.1 City Clerk's Office
AE.1.a Cancellation of April 25, 2023, Regular City Council Meeting 139 APPROVE the cancellation of the April 25, 2023, Regular City Council meeting - City Clerk’s Office (Pamela Christian 510-620- 6513).
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AE.2 Community Development
AE.2.a Authorization to execute Agreements with Grant Application partners, BART, Pacific West Communities, and AC Transit related to an AHSC Grant Application for the Metrowalk Phase 2 Project 141
AUTHORIZE the city manager to enter into an Implementation and Mutual Indemnity Agreement with BART and Pacific West
Communities for Affordable Housing Sustainable Communities (AHSC) pass-through funds, totaling up to $40 million and also enter into a Sustainable Transportation Infrastructure (STI) and Transit Related Infrastructure (TRA) assistance Agreement with AC Transit to complete certain transit improvements within the City right-of-way for up to $1.2 million for a proposed AHSC application for the Metrowalk Phase 2 project, if awarded – Community Development Department (Lina Velasco 510-620-6841).

AE.2.b Contract with Safe Organized Spaces (SOS) to Provide Encampment Services
160
APPROVE a contract with Safe Organized Spaces for the term beginning March 28, 2023, to June 30, 2024, with an option to extend for one year if funding is available, for a total contact amount not to exceed $738,693.59, to provide encampment services and job opportunities for the unhoused – Community Development Department (Lina Velasco/Jesus Morales 510-620-6649).

AE.3 Mayor's Office
AE.3.a Appointment to Community Police Review Commission 259 APPOINT Rachel Lorber to the Community Police Review
Commission, to fill an unexpired term, Term Expires November 1, 2024 - Mayor’s Office (Mayor Eduardo Martinez 510-620-6503).

AE.3.b Proclamations for the month of April; Donate Life Month, Earth Day, Sexual Assault Awareness Month, Transgender Day of
Remembrance
262
PROCLAMATIONS recognizing Donate Life Month, Earth Day, Sexual Assault Awareness Month, and Transgender Day of
Remembrance - Mayor's Office (Eduardo Martinez 510-620-6503).

AF. STUDY AND ACTION SESSION
AF.1 Report by the West Contra Costa Fire Safe Council 268 RECEIVE a presentation from West Contra Costa Fire Safe Council (WCCFSC) regarding its mission, objectives, and achievements – Fire Department (Chief Angel Montoya 510-307-8041). This item was continued from the December 20, 2022, January 24, 2023, February 28, 2023, and March 7, 2023, meetings.
3-28-2023, CC Mtg.

AF.2 Presentation from District Attorney Diana Becton 291 RECEIVE a presentation from Contra Costa County District Attorney Diana Becton - Councilmember Jimenez (510-620-6581).

AF.3 Presentation from Center for Biological Diversity and Biofuelwatch on the impacts of the Golden State Natural Resources (GSNR) wood pellet project 308
RECEIVE a presentation from the Center for Biological Diversity and Biofuelwatch on the wood pellet project proposed by Golden State Natural Resources (GSNR) and its pollution exposure and risk to the community and the environment - Vice Mayor McLaughlin (510-620-6636) and Councilmember Zepeda (510-620-6593).

AF.4 The Latina Center & RCF Connects Presentations 335 RECEIVE a presentation from The Latina Center and RCF Connects in recognition of International Women’s Day and Women’s History Month – City Manager’s Office (Shasa Curl 510-620-6512).

AG. ADJOURNMENT
________________________
3-28-2023, CC Mtg.

March 28, 2023

Finance Department

DATE: March 28, 2023
TO: Mayor Martinez and Members of the City Council
FROM:

Shasa Curl, City Manager
Nickie Mastay, Deputy City Manager-Internal Services
LaShonda White, Deputy City Manager-Community
Services
Delmy Cuellar, Director of Finance
Mubeen Qader, Deputy Director of Finance
Antonio Banuelos, Accounting Manager
Subject:

Fiscal Year 2022-2023 Mid-Year Review
FINANCIAL IMPACT: The General Fund revenue will increase by $8,460,793 and expenditures will increase by $7,926,484. The Non-
General Fund revenue will increase by $4,350,887 and
expenditures will increase by $1,530,472.

PREVIOUS COUNCIL
ACTION:

June 21, 2022
March 7, 2023

STATEMENT OF THE
ISSUE:

The Fiscal Year 2022-2023 mid-year budget update is an
opportunity to look back at what has happened between
July 1, 2022, and December 31, 2022, since the current
budget was adopted. It provides the City Council and
public a snapshot of the current Fiscal Year (“FY”) based on the most currently available revenues and
expenditures. It also provides a limited forward-looking component updating the year-end projections should
current estimates of the remaining six months prove to be accurate. Updating the current year budget provides City staff a starting point from which to make future multi-year projections.

AGENDA
REPORT

March 28, 2023
RECOMMENDED ACTION:

REVIEW the Fiscal Year 2022-2023 mid-year budget
which includes proposed budget adjustments increasing
General Fund revenue by $8,460,793 and expenditures
by $7,926,484 and increasing Non-General Fund
revenue by $4,350,887 and expenditures by $1,530,472;
and ADOPT a Resolution for Fiscal Year 2022-2023 Mid-
Year budget adjustments in Attachment 2 – City
Manager’s Office/Finance Department (Shasa Curl/Nickie
Mastay/Delmy Cuellar 510-620-6740).

DISCUSSION:

The purpose of the Mid-Year budget report is to assist the City in monitoring its revenue and expenditures, as compared to the adopted budget. The report also provides the City Council, City staff, and the community the ability to monitor revenue and expenditure trends that impact the budget cycle.

This report represents an overview of the City’s revenues and expenditures for Fiscal Year (FY) 2022-2023 from July 1, 2022, through December 31, 2022. At the mid-point of the fiscal year, City staff members conduct a detailed analysis to determine if the original budget is still viable or if adjustments will be necessary. As of December 31, 2022, the expectation is that most budget categories will be at 50 percent; however, this may fluctuate based on the timing of certain revenue receipts and expenditures.

Revenues are not measured against the same standard due to the seasonality of some major revenue sources, such as property taxes which are received in December, April, and June each of year. The mid-year budget, excluding one-time adjustments, serves as the revised baseline budget for the subsequent fiscal year and longer-term financial forecasts.

City staff presented the Mid-Year budget on March 7, 2023, and the City Council provided the following direction to staff:

 Delineate line items that have already been approved by the City Council and/or are related to some other City Council approved action. (Attachment 2)  The City Council also asked if there was a possibility of expanding the library hours.

The revised Mid-Year budget review incorporates the City Council provided direction on March 7, 2023. City staff is recommending adopting a resolution approving the proposed FY 2022-2023 mid-year budget adjustments (Attachment 1).

At the mid-point of the FY 2022-2023, total revenues are $95,623,350, which is 46 percent of the total budget of $206,642,248. Total expenditures are $84,858,761, which is 41 percent of the total budgeted expenditures. Including encumbrances, total expenditures are at 45 percent.

March 28, 2023

City staff members are recommending several mid-year adjustments with this agenda item. With the proposed revenue and expenditure budget adjustments, the General Fund budget is structurally balanced with total revenues at $215,103,040 and expenditures at $215,103,040. The total Non-General Fund revenue budget is at $214,354,512 and expenditures are at $303,721,451. See Table 1, Table 2, Table 3, and Table 4 for more detailed information.

General Fund

General Fund Revenues
Overall, revenue received totaled approximately $95.6 million (46 percent of budget) for the first half of FY 2022-2023 (July 1, 2022 – December 31, 2022), which is below the threshold of 50 percent. The variance is primarily due to the seasonality of some revenue sources. Table 1 below summarizes the first six months of revenue budgeted as compared to actuals. Attachment 4, General Fund Revenue and Expenditures by Department, provides additional detail.

Table 1: General Fund Revenue, Budget vs. Actual Revenue Received, FY 22-23 Mid-Year

The revenue adjustments described below are reflected in Table 3 and Table 4. From July to December 2022, most revenues are trending as expected or better, including:

 Property Tax – For the FY 2022-2023 General Fund property taxes, City staff estimated growth of 2.9 percent for Secured Property Taxes and overall growth for this revenue category of 1.8 percent. The County Assessor’s Office released the FY 2022-2023 Assessment Roll in July 2022 which indicated growth of the

ACCOUNT DESCRIPTION ORIGINAL

APPROP ADJSMTS REVISED BUDGET YTD ACTUAL AVAILABLE
BUDGET
W. ENUMB.
% USED
30 PROPERTY TAXES (46,056,962) - (46,056,962) (22,393,586) (23,663,376) 48.60% 31 SALES & USE TAX (55,282,200) - (55,282,200) (14,997,474) (40,284,726) 27.10% 32 UTILITY USERS TAX (49,963,589) - (49,963,589) (28,763,607) (21,199,982) 57.60% 33 OTHER TAXES (21,638,449) - (21,638,449) (5,994,224) (15,644,225) 27.70% 34 LICENSES,PRMITS&FEES (11,129,402) - (11,129,402) (3,712,692) (7,416,710) 33.40% 35 FINES & FORFEITURES (475,275) - (475,275) (85,022) (390,253) 17.90% 36 USE OF MONEY&PROPRTY (236,079) - (236,079) (198,950) (37,129) 84.30% 37 CHARGES FOR SERVICES (3,571,292) - (3,571,292) (1,964,022) (1,607,270) 55.00% 38 OTHER REVENUE (187,500) - (187,500) (162,537) (24,963) 86.70% 39 RENTAL INCOME (874,506) - (874,506) (536,066) (338,440) 61.30% 3A INTERGOV STATE TAXES (125,000) - (125,000) - (125,000) 0.00% 3C INTERGOV STATE GRANT (175,000) - (175,000) (97,988) (77,012) 56.00% 3D INTERGOV OTHER GRANT (253,569) (10,000) (263,569) (157,631) (105,938) 59.80% 60 PROC FR SLE PROP (100,000) - (100,000) (120) (99,880) 0.10% 61 LOAN/BOND PROCEEDS - - - (39,400) 39,400 100.00% 90 OPER XFERS IN (16,563,424) - (16,563,424) (16,520,032) (43,392) 99.70% Revenue Total (206,632,248) (10,000) (206,642,248) (95,623,350) (111,018,897) 46.27%

March 28, 2023
Assessed Valuation (AV) at 8.15 percent for Secured Property Taxes. This is the main component in changes to secured property taxes year to year. Other significant impacts include the sale of properties and tax increment allocations.

With the 8.15 percent AV and growth in the Successor Agency Surplus and Pass-through revenue streams, City staff is expecting additional Property Tax revenue of $2.6 million more than was budgeted.

 Sales & Use Tax – Post COVID’s shelter–in-place and the associated downturn in the economy, the sales tax revenue stream has significantly increased over the last two years, and the trend is expected to continue through the current fiscal year. The City’s internal forecast, as well as the updated forecast from the City’s financial consultants, project a modest increase of $272,000 more than what is currently budgeted for FY 2022-2023.

 Utility Users Tax (UUT) – This revenue stream, includes the maximum cap amount paid by Chevron, which has been received as expected. The cap amount was expected to grow by 13.1 percent and ended up being 13.12 percent. UUT for cable and telecommunications, tied to long-term industry trends, continued to decrease and City staff is proposing a reduction of $865,000. UUT for gas and electricity, on the other hand, has increased higher than expected. City staff members are proposing an increase of $1.8 million. The net change for this revenue stream is a total increase of $898,000.

 Other Taxes – Included within this category is the documentary transfer tax which is collected by Contra Costa County on the sale of properties. The City has received the July through December 2022 payments, totaling $4.4 million (33 percent of budget). Documentary Transfer Tax is one of the most volatile revenue streams and hard to predict with significant monthly variances. For example, one or two large sales can have a huge impact on the tax amount. City staff is proposing an upward adjustment of $814,000 which, as stipulated in the City Council-approved Guiding Fiscal Policy document, is tied to the average monthly collection since the voter-approved tiered structure was implemented in January 2019.

 Licenses, Permits, & Fees – This revenue stream includes the Business Tax revenue. Through December 2022, the full revenue is at 33 percent of the budgeted amount. There is an increase of approximately $1.6 million when comparing the first half of FY 2021-2022 with the first half of FY 2022-2023. The increase stems from the collection of business tax after the adoption of Measure U.

 Operating Transfers – These transfers into the General Fund happen when other funds have excess revenues over expenses. Total Mid-Year adjustment is $3.2 million and the major part of the adjustment, $2.9 million corresponds to additional revenue in the Pension Tax Override Fund (PTO), stemming from the 2022 Pension Obligation Bond Refunding which occurred in August 2022. The

March 28, 2023
refunding reduced the expenditures in FY 2022-2023. Cash will be set aside accordingly in the PTO Fund when the new payment schedule begins in July 2023.

General Fund Expenditures
General Fund expenditures totaled approximately $84.9 million (41 percent of budget) at the mid-point of the FY 2022-2023. Actuals are trending lower than the approved budgeted amounts. Table 2 summarizes the mid-year expenditure budget as compared to actuals. Attachment 4, General Fund Revenue and Expenditures by Department, provides additional detail.

Table 2: General Fund Expenditure, Budget vs. Actual Expenditures, FY 22-23 Mid-Year

 Salaries & Wages – This category includes base salaries, overtime, and other pay types for full-time and part-time staff. Actual expenditures total $33.96 million (43 percent of budget). This category is lower than the threshold primarily due to vacancies. Total mid-year adjustments are increased by $540,367 mainly due to overtime resulting from the Fire Academy within the Fire Department.

 Benefits – This category includes medical, dental, workers compensation, CalPERS pension costs, other post-employment benefits (OPEB), and other benefits. Actual expenditures total $28.58 million (43 percent of budget) and is below the threshold due to vacancies.

 Professional & Admin Services – Included in this category are professional and consulting services and contractual obligations, such as animal control services.

Actual expenditures total $4.6 million (26 percent of budget) and are below the threshold. Factoring in purchase order encumbrances of $4.48 million, the total expenditure amount is $9.11 million (51 percent of budget). The total mid-year budget adjustment is $610,768mainly due to professional services in the Fire and

ACCOUNT DESCRIPTION ORIGINAL

APPROP ADJSMTS REVISED
BUDGET YTD ACTUAL ENCUMB. AVAILABLE
BUDGET
W. ENUMB.
% USED
40 SALARIES AND WAGES 78,761,868 (283,662) 78,478,206 33,953,034 - 44,525,172 43.30% 41 PYRLL/FRINGE BENEFIT 66,929,804 (41,976) 66,887,828 28,575,517 - 38,312,311 42.70% 42 PROF & ADMIN 16,977,138 629,595 17,606,733 4,634,865 4,480,000 8,491,868 51.40% 43 OTHER OPERATING 7,970,902 (367,541) 7,603,361 2,558,095 1,958,724 3,086,542 59.40% 44 UTILITIES 5,399,957 3,565 5,403,522 2,075,143 771,078 2,557,301 52.70% 45 EQPT & CONTRACT SVCS 2,731,448 43,038 2,774,486 1,219,835 439,255 1,115,395 59.80% 46 PROVISN FOR INS LOSS 25,725 3,916 29,641 28,641 - 1,000 96.60% 47 COST POOL 15,277,766 - 15,277,766 7,638,878 - 7,638,888 50.00% 48 ASSET/CAPITAL OUTLAY 3,172,136 477,375 3,649,511 234,740 77,981 3,336,790 8.60% 49 DEBT SVC EXPENDITURE 1,037,009 - 1,037,009 530,970 - 506,038 51.20% 4A A87 COST PLAN REIMBS (3,531,610) - (3,531,610) (1,754,649) - (1,776,961) 49.70% 50 GRANT EXPENDITURES 2,500 80,000 82,500 (1,694) 8,000 76,194 7.60% 91 OPER XFERS OUT 11,877,605 - 11,877,605 5,165,386 - 6,712,219 43.50% Expense Total 206,632,248 544,309 207,176,557 84,858,761 7,735,039 114,582,757 44.69%

March 28, 2023
Information Technology (IT) departments.

 Other Operating – This category includes copier leases, office supplies, and other items. Actual expenditures total $2.56 million (34 percent of budget). Factoring in purchase order encumbrances of $1.96 million, the total expenditure amount is $4.52 million (59 percent of budget).

 Utilities – This category includes gas, electricity, water, refuse, telephone, and internet services. Actual expenditures total $2.08 million (38 percent of budget).

Factoring in purchase order encumbrances of $771,000, the total expenditure amount is $2.85 million (53 percent of budget).

 Equipment & Contract Services – This category includes equipment and maintenance/repair services. Actual expenditures total $1.22 million (44 percent of budget). Factoring in purchase order encumbrances of $439,000, the total expenditure amount is $1.66 million (60 percent of the budget). The total mid-year adjustment is $155,469 mainly due to equipment needs in the IT department.

 Asset Capital Outlay – Expenditures include maintenance and capital improvement project-related costs. The year-to-date actual with encumbrances is 8.6 percent. The proposed mid-year adjustment of $2.4 million is mainly due to the additional investment in the City’s Paving Index.

 Transfers Out – This category includes transfers out from the General Fund to non- General Funds, mostly for operating subsidies and a portion of debt service. Actuals total $5.17 million (43 percent of budget). The total mid-year adjustment is $4.2 million, mainly due to the payment of the 1999 Pension Obligated Bond and contribution to the risk reserve.

General Fund Mid-Year Budget Adjustments
As shown in Table 3, City staff proposes General Fund total revenue adjustments of $8,460,793 and total expenditure adjustments of $7,926,484. Table 4 categorizes all the revenue and expenditure adjustments presented in Table 3 by account type. Please note that the yellow highlighted items are encumbrances from prior year or are associated with other City Council approved actions (see Attachment 2).

Table 3: Proposed General Fund Adjustments, FY 22-23 Mid-Year (E-2) Category
(F-2)
Proposed
Mid-Year
Adjustments
March 21,
2023
(G)
Description
Property Taxes
(2,551,967) Property Taxes, Successor Agency surplus and passthrough Sales & Use Tax
(271,937) Sales Tax is trending higher than expected
Utility Users Tax
(897,690)
Utility Users Tax, Chevron payment is being received one month in advance. Increase budget to reflect additional revenue.

March 28, 2023
Other Taxes
(813,738) Other Taxes; Documentary transfer tax trending higher than expected.

Licenses, Permits & Fees
(1,554) Licenses Permits and Fees; Business Tax revenue trending better than expected.

Use Of Money & Property
(784,968) Use of Money and Property; Interest income is trending better than expected Charges For Services
2,500 Charges for Services; Passport Services revenue lower than expected Other Revenue
(4,565) Miscellaneous revenue.

Other Revenue
(480) Miscellaneous revenue.

Loan/Bond Proceeds
(39,400) Loan/Bond Proceeds revenue.

Operating Transfers In
(2,946,531)
Operating Transfer In; Pension Tax Override transfer, part of this revenue will be used to pay Pension Obligation Bond refinancing costs.

Operating Transfers In
(210,463) Operating Transfer In; Garfield pension trust fund close out.

Licenses, Permits & Fees
50,000
Licenses Permits and Fee; Revenue trending lower than expected due to delinquent cannabis businesses, and illegal/unpermitted operators.

Fines & Forfeitures
(150,000) Fines and Forfeitures; parking enforcement revenue.

Fines & Forfeitures
160,000 Fines and Forfeitures; to adjust budget for a duplicate receipt.

(8,460,793)

-
Operating Transfers Out
1,478,112
Operating Transfer Out; Payoff Pension Obligation Bond refinancing costs through Pension Tax Override fund proceeds. These costs were not paid from the bond proceeds.

Staff - Salaries and Wages
20,380
Salaries and Benefits; Additional budget needed for overtime, Code Enforcement Officers need to conduct after hour inspections and attend community meetings.

Prof & Admin, Software
241,550
Professional Services, 'Mark43 Fire CAD upgrade and hardware cost were not included in the original budget because the department was in the early stages of the intended upgrade.

Staff - Salaries and Wages
143,345
2 Additional Fire Inspector II positions
Staff - Salaries and Wages
291,499
Salaries and Benefits; the overtime for the fire academy cadets was not included in the original budget because the Fire Department was in the early stages of the recruitment process.

Other Operating, Personal
Protection Equipment

12,058
Other Operating; Personal Protection Equipment cost for the firefighter recruits was not included in the original budget, because the Fire Department did not have the final number of personnel vacancies until December 2022.

Staff - Salaries and Wages
3,170
Salaries and Benefits; Reallocate an Office Specialist position to an Administrative Aide position in order to support some of the changes that have occurred within the Community Services Department and the Recreation Division.

Staff - Salaries and Wages
25,000
Salaries and Benefits; an additional Recreation Program Specialist position is requested. This position will support the Recreation Program Coordinator at two sites: the Richmond Recreation Complex and Booker T. Anderson Community Center.

Staff - Salaries and Wages
-
Reallocate Administrative Librarian to Head of Reference to expand Library services, no fiscal impact in current fiscal year due to vacancy savings
Staff - Salaries and Wages
-
One additional Librarian I/II position to expand Library services, no fiscal impact in current fiscal year due to vacancy savings
Staff - Salaries and Wages
-
Two additional Library Assistant I/II positions to expand Library services, no fiscal impact in current fiscal year due to vacancy savings
Prof & Admin, Software
200,000
Professional Services: the current IT Network and Systems Security Officer is managing the City’s network and providing Cyber Security management and defense. An additional resource is needed to support the City’s expanding infrastructure and to help manage and secure the City’s systems against Cyber Security threats.

March 28, 2023
Asset/Capital Outlay
300,000
Asset, Capital Outlay; additional funding is essential to upgrade and repair the critical security access system included in the City of Richmond Network Operating Systems.

Prof & Admin, Emergency
Operations Center

265,000
Professional Services; Emergency Operations Center equipment upgrade including Radio Communication, Kray Cabling, Computers, Printers, Plotters, Cell Phones, Cellular hot spots, and Portable Radio.

Equipment & Contract Svcs,
Software/Hardware

147,828
Equipment and Contracts; contractual obligation for the City’s ERP purchase of Software and support services needed for the upgrade, training, and an assessment that is essential ensuring City staff is operating at peak efficiency and has the knowledge to meet the evolving software needs of the City of Richmond.

Staff - Salaries and Wages Position reclass of GIS Administrator to IT Manager job classification, no fiscal impact due to vacancy saving
Prof & Admin, General Operating
33,700
Operating expenditures for the Mayor’s Office
Staff - Salaries and Wages
44,777
One Management Analyst II for the Mayor’s Office
Staff - Salaries And Wages
12,195
One Assistant Administrative Analyst for the City Council Office Prof & Admin, Travel and Training
6,000 Professional Services, City Council miscellaneous and travel related expenditures Operating Transfers Out
11,530
Operating Transfer Out, transfer out to Marina district to reimburse for prior year maintenance costs, it was determined the City was responsible for the signage work that was paid from the district's fund. The adjustment is to reimburse the district for those expenditures.

Asset/Capital Outlay
2,065,1811
Asset Capital Outlay, additional funding for street paving activities. The City's paving index is poor and the current annual allocation of $4M to $5M is not sufficient to either maintain or enhance the index. This additional amount will be a step towards managing the streets and roads paving condition
Operating Transfers Out
2,500,000 1
Transfer Out; to Risk Reserve towards targeted 80% Confidence Level, current Confidence Level is around 55%.

Prof & Admin, Consulting
45,000
Professional Services, acquiring consulting services to pursue various grants available for Emergency Response and Public Safety. The current resources are not sufficient, and the City can potentially bring additional funding sources through pursuing grants Prof & Admin, Legal
37,388
Professional Services; Campus Bay litigation related expenditures, these expenditures are passthrough, developer fees were collected in prior year.

Prof & Admin, Consulting
50,000
Professional Services, GovInvest contract to address State Auditor Recommendations on financial projections, retirement costs, Other Post Employment Benefits funding, and labor cost projections.

Staff - Salaries and Wages
-
Reallocate Accountant I/II position into Budget Analyst I/II to provide higher level of analysis, no fiscal impact due to current vacancy savings
Prof & Admin, Legal
(276,881)
Professional Services; carry forward encumbrances for legal services created a budget amendment in the City's financial system. The requested adjustment will reverse the budget amendment.

Equipment & Contract Svcs,
Supplies

7,641
Equipment and Contract Services, carry forward encumbrances for equipment and contract services created a budget amendment. The adjustment will reverse the amendment.

Prof & Admin, Legal
(25,989)
Professional Services, carry forward encumbrances for legal services created a budget amendment in the City's financial system. The requested adjustment will reverse the budget amendment.

Prof & Admin, Consulting
35,000 Professional Services, Strategic Planning Contract Operating Transfers Out
91,122 Operating Transfer Out; due to Nevin Plaza revenue decrease Operating Transfers Out
161,878 Emergency expenditures due to storms in 2023
Total Expenditures Requests
7,926,484
Revenue over Expenditures
(534,309)

1 City staff is proposing a $2,065,181 allocation to support street paving, sidewalks and traffic calming activities, as well as $2,500,000 to transfer out to the Risk Reserve to increase the confidence level. While these two entries, totaling $4,565,181, reflect staff’s recommendation for proposed expenditures, Table 5 provides two additional options for City Council consideration.

March 28, 2023

295,229
Prior Year Encumbrances for Legal Services, Equipment Services and professional services created budget amendments.

239,080
Recruitment Services and Segal contracts were appropriated by the City Council between July and December.

Total Net

0 Chart 1: FY2022-2023 Revenue Budget

-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
Revenue
Category

ORIGINAL APPROP REVISED BUDGET PROPOSED

MID-YEAR BUDGET

March 28, 2023
Chart 2:FY2022-2023 Expenditure Budget

Table 4: General Fund Proposed Budget, FY 22-23 Mid-Year

(10,000,000)
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000Expenditures
Category
ORIGINAL APPROP REVISED BUDGET PROPOSED…

ACCOUNT DESCRIPTION ORIGINAL

APPROP ADJSMTS REVISED BUDGET YTD ACTUAL MID-YEAR

ADJUSTMENTS

PROPOSED

MID-YEAR
BUDGET
Percentage
of Total
Budget
30 PROPERTY TAXES (46,056,962) - (46,056,962) (22,393,586) (2,551,967) (48,608,929) 22.60% 31 SALES & USE TAX (55,282,200) - (55,282,200) (14,997,474) (271,937) (55,554,137) 25.83% 32 UTILITY USERS TAX (49,963,589) - (49,963,589) (28,763,607) (897,690) (50,861,279) 23.65% 33 OTHER TAXES (21,638,449) - (21,638,449) (5,994,224) (813,738) (22,452,187) 10.44% 34 LICENSES,PRMITS&FEES (11,129,402) - (11,129,402) (3,712,692) 48,446 (11,080,956) 5.15% 35 FINES & FORFEITURES (475,275) - (475,275) (85,022) 10,000 (465,275) 0.22% 36 USE OF MONEY&PROPRTY (236,079) - (236,079) (198,950) (784,968) (1,021,047) 0.47% 37 CHARGES FOR SERVICES (3,571,292) - (3,571,292) (1,964,022) 2,500 (3,568,792) 1.66% 38 OTHER REVENUE (187,500) - (187,500) (162,537) (5,045) (192,545) 0.09% 39 RENTAL INCOME (874,506) - (874,506) (536,066) - (874,506) 0.41% 3A INTERGOV STATE TAXES (125,000) - (125,000) - - (125,000) 0.06% 3C INTERGOV STATE GRANT (175,000) - (175,000) (97,988) - (175,000) 0.08% 3D INTERGOV OTHER GRANT (253,569) (10,000) (263,569) (157,631) - (263,569) 0.12% 60 PROC FR SLE PROP (100,000) - (100,000) (120) - (100,000) 0.05% 61 LOAN/BOND PROCEEDS - - - (39,400) (39,400) (39,400) 0.02% 90 OPER XFERS IN (16,563,424) - (16,563,424) (16,520,032) (3,156,994) (19,720,418) 9.17% Revenue Total (206,632,248) (10,000) (206,642,248) (95,623,350) (8,460,793) (215,103,040) 100.00% 40 SALARIES AND WAGES 78,761,868 (283,662) 78,478,206 33,953,034 540,367 79,018,572 36.74% 41 PYRLL/FRINGE BENEFIT 66,929,804 (41,976) 66,887,828 28,575,517 - 66,887,828 31.10% 42 PROF & ADMIN 16,977,138 629,595 17,606,733 4,634,865 610,768 18,217,500 8.47% 43 OTHER OPERATING 7,970,902 (367,541) 7,603,361 2,558,095 12,058 7,615,419 3.54% 44 UTILITIES 5,399,957 3,565 5,403,522 2,075,143 - 5,403,522 2.51% 45 EQPT & CONTRACT SVCS 2,731,448 43,038 2,774,486 1,219,835 155,469 2,929,955 1.36% 46 PROVISN FOR INS LOSS 25,725 3,916 29,641 28,641 - 29,641 0.01% 47 COST POOL 15,277,766 - 15,277,766 7,638,878 - 15,277,766 7.10% 48 ASSET/CAPITAL OUTLAY 3,172,136 477,375 3,649,511 234,740 2,365,181 6,014,692 2.80% 49 DEBT SVC EXPENDITURE 1,037,009 - 1,037,009 530,970 - 1,037,009 0.48% 4A A87 COST PLAN REIMBS (3,531,610) - (3,531,610) (1,754,649) - (3,531,610) -1.64% 50 GRANT EXPENDITURES 2,500 80,000 82,500 (1,694) - 82,500 0.04% 91 OPER XFERS OUT 11,877,605 - 11,877,605 5,165,386 4,242,642 16,120,247 7.49% Expense Total 206,632,248 544,309 207,176,557 84,858,761 7,926,484 215,103,041 100.00% Net Variance (+)/- - 534,309 534,309 (10,764,589) (534,309) 0 0

March 28, 2023

As shown in Table 3 and Table 4, City staff proposed General Fund total revenue adjustments of $8,460,793 and total expenditure adjustments of $7,926,484. Part of the proposed expenditures includes a total of $4,565,181 in adjustments to support street paving, sidewalks and traffic calming activities ($2,065,181), and funds to transfer out to the Risk Reserve to increase the confidence level ($2,500,000). While these two items reflect staff’s recommendation for proposed expenditures, Table 5 below provides three (3) options for the City Council’s consideration.

Table 5: Options to fund Risk Reserve and Street & Sidewalk-Related Projects City Council Options

Option A
Risk Reserve 2,500,000
City-wide paving, sidewalks, and traffic calming
(i.e., 26,477 square feet sidewalk repaired with this amount) 2,065,181 Total 4,565,181

Option B
Remote meetings for boards, commissions, committees (additional staffing, equipment, and training, city-wide hybrid ~ June 1, 2023) 400,000 City-wide sidewalk repairs, ADA access improvements
(i.e., 40,579 square feet of sidewalks repaired with this amount/~300 sites pending)
3,165,181
Risk Reserve 850,000
Storm related costs 150,000
Total 4,565,181

Option C
Risk Reserve 2,250,000
City Council Preference 2,315,181
Total 4,565,181

Option A will allow the City to increase the Risk Reserve Confidence Level consistent with the City Council-approved Resolution No. 69-05 adopted on May 17, 2005 ($2,500,000). Additionally, Option A will allow for a necessary investment to enhance the City’s paving index, while also improving sidewalks and traffic calming measures, all of which are City and community priorities ($2,065,181). While Option B and Option C both provide allocations to increase the Risk Reserve Confidence Levels, Option B also includes funding to support staffing and technological investment to allow for boards and commissions to transition to hybrid meetings ($400,000), includes an increased

March 28, 2023
allocation for city-wide sidewalk repairs and ADA access improvements/~300 sites pending ($3,165,181), and adds funding for storm-related costs ($150,000). Finally, Option C allows for funding for unique City Council preferences ($2,315,181).

Non-General Funds

Non-General Fund Revenues
Overall, 41 percent of non-general fund revenues have been collected and are trending as expected. The timing of receipts varies amongst the funds based on the source of funding. For instance, funds receiving grants are typically received after expenditures are incurred and reimbursement requests are submitted to grantors. Table 6 summarizes the revenue budget as compared to actuals for non-general funds. See Attachment 5 – Non-General Fund Revenues and Expenditures by Fund for additional information.
 Capital Improvement Project (CIP) funds’ major variance is due to grant-funded projects, as the revenues are received after the expenditures are incurred and reimbursements are submitted to the grantors.
 Debt service funds’ activity is based on the debt schedule that varies from equal monthly transactions.
 Enterprise funds’ variance is due to Wastewater Fund’s pending Bond Proceeds revenue.
 Pension funds’ variance is due to Fair Value adjustment entry of one of the pension trust funds.
 Special funds’ revenue variance is due to advance revenue received from the American Rescue Plan Act (ARPA).

Table 6: Non-General Fund Revenues, FY 22-23 Mid-Year

Non-General Fund Expenditures

Overall, 50 percent of non-general fund budget appropriations have been expended.

Spending patterns in other funds are trending as expected. See Attachment 5, Non-

ACCOUNT DESCRIPTION ORIGINAL
APPROP

TRANFRS/ADJ
SMTS

REVISED

BUDGET YTD ACTUAL AVAILABLE
BUDGET % USED
Total Capital Improvement Funds (31,852,226) (3,225,360) (35,077,586) (5,742,506) (29,335,080) 16% Total Other Operations Funds (27,276,353) (6,473,361) (33,749,714) (9,402,699) (24,347,015) 28% Total Special Revenues (29,253,674) (284,164) (29,537,838) (31,332,081) 1,794,242 106% Total Housing Funds (2,161,415) - (2,161,415) (1,196,982) (964,433) 55% Total Debt Service Funds (20,629,090) - (20,629,090) (4,287,851) (16,341,239) 21% Total Enterprise Funds (58,991,980) - (58,991,980) (20,403,290) (38,588,690) 35% Total RHA Funds (4,880,044) - (4,880,044) (1,142,758) (3,737,286) 23% Total Internal Service Funds (24,730,653) - (24,730,653) (12,905,328) (11,825,325) 52% Total Trust Funds - (80,000) (80,000) (1,475,402) 1,395,402 1844% Total Pension Funds (165,305) - (165,305) 1,347,463 (1,512,768) -8 Total All Funds (199,940,740) (10,062,885) (210,003,625) (86,541,434) (123,462,191) 41%

March 28, 2023
General Fund Revenues and Expenditures by Fund, for detailed information. Table 7 reflects all funds listed within the non-general fund.
 CIP Funds’ variance is due to projects moving at a different pace than expected.  Debt service funds are based on a pre-determined schedule.  Housing funds’ variance is due to expenditures lower than expected in housing- in-lieu funds.
 Internal Service funds’ variance is due to the insurance reserve fund making annual premium payments earlier in the fiscal year.
 Pension and trust funds’ expenditures are historically not budgeted.

Table 7: Non-General Fund Expenditures Budget vs. Actual, FY 22-23 Mid-Year

Capital Improvement Project (CIP) Funds’ Highlights

The CIP funds have a total revised budget of $51.1 million in several funds. Total expenditures at the mid-point of FY 2022-2023 equal 38 percent. Table 8 shows the total budget as compared to actuals by the capital funds; a comprehensive report of capital improvement projects is in Attachment 7 – Capital Improvement Projects. Please note that Table 8 only shows CIP budget in the Capital Improvement funds. The city- wide CIP budget also includes the capital improvement projects budgeted in several enterprise funds, such as Port Operations and Wastewater fund.

ACCOUNT DESCRIPTION ORIGINAL
APPROP

TRANFRS/

ADJSMTS

REVISED
BUDGET
YTD
EXPENDED ENCUMB. AVAILABLE
BUDGET % USED
Total Capital Improvement Funds 37,256,854 13,833,087 51,089,941 3,991,113 15,337,028 31,761,800 38% Total Other Operations Funds 27,075,053 11,433,784 38,508,836 9,655,270 6,596,192 22,257,374 42% Total Special Revenue Funds 39,674,849 4,488,345 44,163,193 19,752,838 4,380,242 20,030,112 55% Total Housing Funds 5,458,047 38,814 5,496,861 398,829 566,558 4,531,474 18% Total Debt Sevice Funds 21,612,086 - 21,612,086 19,656,716 11,050 1,944,320 91% Total Enterprise Funds 70,579,794 38,320,945 108,900,738 29,848,738 22,036,579 57,015,421 48% Total RHA Funds 4,880,044 - 4,880,044 1,246,618 327,945 3,305,481 32% Total Internal Service Funds 25,169,925 2,289,355 27,459,280 9,695,092 7,626,580 10,137,609 63% Total Trust Funds - 80,000 80,000 311,274 1,628 (232,902) 391% Total Pension Funds - - - 655,324 - (655,324) 100% Total All Funds 231,706,650 70,484,330 302,190,979 95,211,814 56,883,801 150,095,365 50%

March 28, 2023
Table 8: Capital Improvement Funds Highlights, Expenditures

Non-General Fund Mid-Year Adjustments

Mid-year adjustments for non-General Fund revenue and expenditures are listed in Attachment 2 – Mid-Year Budget Adjustments. Total Non-General Fund Revenue adjustments are $4,350,887 and total Non-General Fund Expenditure adjustments are $1,530,472. Tables 9 and 10 show revenue and expenditure adjustments by fund type.

Table 9: Non-General Fund Revenue, FY 22-23 Mid-Year

ACCOUNT DESCRIPTION ORIGINAL
APPROP

TRANFRS/

ADJSMTS

REVISED
BUDGET
YTD
EXPENDED ENCUMB. AVAILABLE
BUDGET % USED
1002 STATE GAS TAX 2,815,755 19,676 2,835,431 1,376,621 662,120 796,691 72% 1004 ASSET SEIZURE FUND 20,000 - 20,000 - - 20,000 0% 1006 OUTSIDE FUNDED SVCS - GRA 8,662,839 4,209,837 12,872,676 934,802 1,778,973 10,158,900 21% 1019 ROAD MAINT & REHAB ACCT ( 2,395,337 2,529,109 4,924,446 10,189 1,091,595 3,822,661 22% 1054 ENGINEERING GRANTS 14,509,778 3,664,515 18,174,293 1,082,173 9,040,778 8,051,342 56% 2001 GENERAL CAPITAL FUND 3,061,487 508,287 3,569,774 126,726 774,625 2,668,423 25% 2002 MEASURE J 3,786,947 1,432,959 5,219,906 278,841 918,013 4,023,052 23% 2110 IMPACT FEE - PARKS 15,000 - 15,000 15,000 - - 100% 2111 IMPACT FEE - TRAFFIC 263,639 106,795 370,434 7,168 102,447 260,819 30% 2113 IMPACT FEE - FIRE 89,383 - 89,383 - - 89,383 0% 2114 IMPACT FEE - POLICE 0%
2116 IMPACT FEE - PARKS/OPEN 373,264 269,519 642,783 80,520 188,999 373,264 42% 2117 IMPACT FEE - LIBRARY 469,295 250,000 719,295 5,521 10,638 703,136 2% 2120 IMPACT FEE - WASTEWATER 794,130 842,391 1,636,521 73,551 768,840 794,130 52% Total Capital Improvement Funds 37,256,854 13,833,087 51,089,941 3,991,113 15,337,028 31,761,800 38%

ACCOUNT DESCRIPTION ORIGINAL
APPROP

TRANFRS/ADJ
SMTS

REVISED

BUDGET YTD ACTUAL MID-YEAR

ADJUSTMENTS

PROPOSED MID

YEAR BUDGET
Total Capital Improvement Funds (31,852,226) (3,225,360) (35,077,586) (5,742,506) -1,605,377 (36,682,963) Total Other Operations Funds (27,276,353) (6,473,361) (33,749,714) (9,402,699) -11,530 (33,761,244) Total Special Revenues (29,253,674) (284,164) (29,537,838) (31,332,081) -156,812 (29,694,650) Total Housing Funds (2,161,415) - (2,161,415) (1,196,982) -62,168 (2,223,583) Total Debt Service Funds (20,629,090) - (20,629,090) (4,287,851) 0 (20,629,090) Total Enterprise Funds (58,991,980) - (58,991,980) (20,403,290) 0 (58,991,980) Total RHA Funds (4,880,044) - (4,880,044) (1,142,758) -15,000 (4,895,044) Total Internal Service Funds (24,730,653) - (24,730,653) (12,905,328) -2,500,000 (27,230,653) Total Trust Funds - (80,000) (80,000) (1,475,402) 0 (80,000) Total Pension Funds (165,305) - (165,305) 1,347,463 0 (165,305) Total All Funds (199,940,740) (10,062,885) (210,003,625) (86,541,434) (4,350,887) (214,354,512)

March 28, 2023
Table 10: Non-General Fund Expenditures, FY 22-23 Mid-Year

Pending Budget Requests for FY 2022-2023, Labor Negotiations and Looming Recession

Table 11 lists some of the major budget requests that were not included in the mid-year adjustments due to lack of funding in the City’s existing resources for the current fiscal year. However, it is important to note that some or all these line items should be the top priority in the FY 2023-2024 budget.

Table 11: DRAFT Pending Budget Requests for FY 2023-2024

Amount DRAFT
Pending Budget Requests
15,000,000 Investment in Paving, sidewalks and traffic calming Index improvement
TBD Fire Training Center Predevelopment Costs
15,000,000 Library renovation
1,500,000 Measure U loss due to pending litigations
5,000,000 Terminal 1 cleanup costs
36,500,000 Pending Budget Requests

The City is in labor negotiations with several bargaining units regarding labor contracts and the implementation of the Classification and Compensation study. The results of these negotiations will impact the expenditure trends and will be adjusted upon the execution of agreements. The global economy is also indicating early signs of a recession in the 2023 calendar year. Due to these pressures on the City’s expenditures and revenues, there is a potential for fiscal headwinds in the coming years that could impact the City’s reserves.

Next Steps

City staff will continue to monitor current year financials and provide a FY 2022-23 Quarter 3 Budget Update in May of 2023.

ACCOUNT DESCRIPTION ORIGINAL
APPROP

TRANFRS/

ADJSMTS

REVISED
BUDGET
YTD

EXPENDED

MID-YEAR

ADJUSTMENTS

PROPOSED MID

YEAR BUDGET
Total Capital Improvement Funds 37,256,854 13,833,087 51,089,941 3,991,113 245,000 51,334,941 Total Other Operations Funds 27,075,053 11,433,784 38,508,836 9,655,270 72,544 38,581,380 Total Special Revenue Funds 39,674,849 4,488,345 44,163,193 19,752,838 156,812 44,320,005 Total Housing Funds 5,458,047 38,814 5,496,861 398,829 0 5,496,861 Total Debt Sevice Funds 21,612,086 - 21,612,086 19,656,716 0 21,612,086 Total Enterprise Funds 70,579,794 38,320,945 108,900,738 29,848,738 236,261 109,136,999 Total RHA Funds 4,880,044 - 4,880,044 1,246,618 35,000 4,915,044 Total Internal Service Funds 25,169,925 2,289,355 27,459,280 9,695,092 574,392 28,033,672 Total Trust Funds - 80,000 80,000 311,274 0 80,000 Total Pension Funds - - - 655,324 210,463 210,463 Total All Funds 231,706,650 70,484,330 302,190,979 95,211,814 1,530,472 303,721,451

March 28, 2023

DOCUMENTS ATTACHED:

Attachment 1 – Mid-Year Budget Resolution
Attachment 2 – Mid-Year Budget Adjustments
Attachment 3 – General Fund Summary of Revenue and Expenditures Attachment 4 – General Fund Revenues and Expenditures by Department Attachment 5 – Non-General Fund Revenues and Expenditures by Fund Attachment 6 – Position Control Listing
Attachment 7 – Capital Improvement Projects
Attachment 8 – Grants Listing

Attachment 1 – Draft Resolution_ Mid-Year 2022-2023

RESOLUTION NO. ________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RICHMOND ADOPTING FISCAL YEAR 2021-22 MID-YEAR BUDGET AND ADJUSTMENTS

WHEREAS, pursuant to Section 1(b) of Article IV of the Richmond City Charter the City Manager is required to prepare an annual budget for the review and approval by the City Council; and

WHEREAS, all appropriations for the prior fiscal years shall lapse at the end of Fiscal Year 2022-2023 and any remaining amounts shall be credited against their respective fund balances except for any encumbered amounts for specific obligations outstanding at the end of said Fiscal Year; and

WHEREAS, the City Council has reviewed the proposed mid-year budget and adjustments for the Fiscal Year 2022-2023 at a public meeting on February 21, 2023.

NOW, THEREFORE, BE IT RESOLVED, that the City Council hereby adopts the FY 2022-2023 Mid-Year Budget as following for the following funds:

General Fund 214,958,475
Other Operating 38,581,380
Special Revenues 44,163,193
Capital Improvement 51,334,941
Debt Service 21,612,086
Enterprise 109,136,999
Internal Service 28,033,672
Housing Department 5,496,861
RHA 4,900,044
Pension 210,463
Trust 80,000
Total 518,452,679

BE IT FURTHER RESOLVED, that the City Council hereby adopts the FY 2022- 2023 Mid-Year Budget adjustments listed in Attachment 2 – Mid-Year Budget Adjustments:

Attachment 1 – Draft Resolution_ Mid-Year 2022-2023

*****************************
I certify that the foregoing resolution was passed and adopted by the City Council of the City of Richmond at a _________ meeting held on _____________ by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

________________________________________
Clerk of the City of Richmond

(SEAL)

Approved:

_______________________________
Mayor

Approved as to form:

____________________________
City Attorney

City of Richmond
FY2022-23
Mid-Year Report
Attachment 2 - FY2022-23 Mid-Year Requests
(A)
Line #
(B)
Department
(C)
Fund
Description
(D)
Type
(E)
Increase/
Decrease
(E-2) Category
(F)
Proposed
Mid-Year Adjustment,
March 7, 2023
(F-2)
Proposed
Mid-Year
Adjustments
March 21, 2023
(G)
Description
General Fund Requests - 1 Internal Services/FinanceGeneral FundRevenue Increase Property Taxes (2,551,967) (2,551,967)Property Taxes, Successor Agency surplus and passthrough 2 Internal Services/FinanceGeneral FundRevenue Increase Sales & Use Tax (271,937) (271,937)Sales Tax is trending higher than expected 3 Internal Services/FinanceGeneral FundRevenue Increase Utility Users Tax (897,690) (897,690)Utility Users Tax, Chevron payment is being received one month in advance. Increase budget to reflect additional revenue. 4 Internal Services/FinanceGeneral FundRevenue Increase Other Taxes (613,738) (813,738)Other Taxes; Documentary transfer tax trending higher than expected. 5 Internal Services/FinanceGeneral FundRevenue Increase Licenses, Permits & Fees (1,554) (1,554)Licenses Permits and Fees; Business Tax revenue trending better than expected. 6 Internal Services/FinanceGeneral FundRevenue Increase Use Of Money & Property (784,968) (784,968)Use of Money and Property; Interest income is trending better than expected 7 City Clerk General FundRevenue Decrease Charges For Services 2,500 2,500 Charges for Services; Passport Services revenue lower than expected 8 Mayor General FundRevenue Increase Other Revenue (4,565) (4,565)Miscellaneous revenue. 9 Internal Services/FinanceGeneral FundRevenue Increase Other Revenue (480) (480)Miscellaneous revenue. 10 Internal Services/FinanceGeneral FundRevenue Increase Loan/Bond Proceeds (39,400) (39,400)Loan/Bond Proceeds revenue. 11 Internal Services/FinanceGeneral FundRevenue Increase Operating Transfers In (2,946,531) (2,946,531)Operating Transfer In; Pension Tax Override transfer, part of this revenue will be used to pay Pension Obligation Bond refinancing costs. 12 Internal Services/FinanceGeneral FundRevenue Increase Operating Transfers In (210,463) (210,463)Operating Transfer In; Garfield pension trust fund close out. 13 Community Development/
Code Enforcement General Fund Revenue Decrease Licenses, Permits & Fees 50,000 50,000 Licenses Permits and Fee; Revenue trending lower than expected due to delinquent cannabis businesses, and illegal/unpermitted operators. 14 Police General FundRevenue Increase Fines & Forfeitures (150,000) (150,000)Fines and Forfeitures; parking enforcement revenue. 15 Police General FundRevenue Decrease Fines & Forfeitures 160,000 160,000 Fines and Forfeitures; to adjust budget for a duplicate receipt. 16 GENERAL FUND REVENUE - TOTAL (8,260,793) (8,460,793) -
17 Non-Dept General Fund Expenditures Increase Operating Transfers Out 1,500,000 1,478,112 Operating Transfer Out; Payoff Pension Obligation Bond refinancing costs through Pension Tax Override fund proceeds. These costs were not paid from the bond proceeds.
18 Community Development/
Code Enforcement General Fund Expenditures Increase Staff - Salaries and Wages 20,380 20,380 Salaries and Benefits; Additional budget needed for overtime, Code Enforcement Officers need to conduct after hour inspections and attend community meetings.
20 Fire General Fund Expenditures Increase Prof & Admin, Software 241,550 241,550 Professional Services, 'Mark43 Fire CAD upgrade and hardware cost were not included in the original budget because the department was in the early stages of the intended upgrade.
20-A Fire General FundExpendituresIncrease Staff - Salaries and Wages 143,345 2 Additional Fire Inspector II positions 21 Fire General Fund Expenditures Increase Staff - Salaries and Wages 291,499 291,499 Salaries and Benefits; the overtime for the fire academy cadets was not included in the original budget because the Fire Department was in the early stages of the recruitment process.
22 Fire General Fund Expenditures Increase Other Operating, Personal Protection Equipment 12,058 12,058 Other Operating; Personal Protection Equipment cost for the firefighter recruits was not included in the original budget, because the Fire Department did not have the final number of personnel vacancies until December 2022. 26 Community Services/Recreation General Fund Expenditures Increase Staff - Salaries and Wages 3,170 3,170 Salaries and Benefits; Reallocate an Office Specialist position to an Administrative Aide position in order to support some of the changes that have occurred within the Community Services Department and the Recreation Division. 27 Community Services/Recreation General Fund Expenditures Increase Staff - Salaries and Wages 25,000 25,000 Salaries and Benefits; an additional Recreation Program Specialist position is requested. This position will support the Recreation Program Coordinator at two sites: the Richmond Recreation Complex and Booker T. Anderson Community Center. 27-A Community Services/LibraryGeneral Fund Expenditures N/A Staff - Salaries and Wages - Reallocate Administrative Librarian to Head of Reference to expand Library services, no fiscal impact in current fiscal year due to vacancy savings
27-B Community Services/LibraryGeneral FundExpendituresN/A Staff - Salaries and Wages - One additional Librarian I/II position to expand Library services, no fiscal impact in current fiscal year due to vacancy savings 27-C Community Services/LibraryGeneral FundExpendituresN/A Staff - Salaries and Wages - Two additional Library Assistant I/II positions to expand Library services, no fiscal impact in current fiscal year due to vacancy savings 28 Internal Services/
Information Technology General Fund Expenditures Increase Prof & Admin, Software 200,000 200,000 Professional Services; the current IT Network and Systems Security Officer is managing the City’s network and providing Cyber Security management and defense. An additional resource is needed to support the City’s expanding infrastructure and to help manage and secure the City’s systems against Cyber Security threats.
29 Internal Services/
Information Technology General Fund Expenditures Increase Asset/Capital Outlay 300,000 300,000 Asset, Capital Outlay; additional funding is essential to upgrade and repair the critical security access system included in the City of Richmond Network Operating Systems.
30 Internal Services/
Information Technology General Fund Expenditures Increase Prof & Admin, Emergency Operations Center 265,000 265,000 Professional Services; Emergency Operations Center equipment upgrade including Radio Communication, Kray Cabling, Computers, Printers, Plotters, Cell Phones, Cellular hot spots, and Portable Radio. 31 Internal Services/
Information Technology General Fund Expenditures Increase Equipment & Contract Svcs, Software/Hardware 147,828 147,828 Equipment and Contracts; contractual obligation for the City’s ERP purchase of Software and support services needed for the upgrade, training, and an assessment that is essential ensuring City staff is operating at peak efficiency and has the knowledge to meet the evolving software needs of the City of Richmond.
32 Internal Services/
Information Technology General Fund Expenditures Increase Staff - Salaries and Wages 12,195 Position reclass of GIS Administrator to IT Manager job classification. No Fiscal Impact due to vacancy saving 32-A Mayor General Fund Expenditures Increase Prof & Admin, General Operating 33,700 Operating expenditures 32-B Mayor General FundExpendituresIncrease Staff - Salaries and Wages 44,777 One Management Analyst II 32-B City Council General FundExpendituresIncrease Staff - Salaries And Wages 12,195 One Assistant Administrative Analyst 33 City Council General Fund Expenditures Increase Prof & Admin, Travel and Training 6,000 6,000 Professional Services, City Council miscellaneous and travel related expenditures 34 Public Works/Marina DistrictGeneral Fund ExpendituresIncrease Operating Transfers Out 11,530 11,530 Operating Transfer Out, transfer out to Marina district to reimburse for prior year maintenance costs, it was determined the City was responsible for the signage work that was paid from the district's fund. The adjustment is to reimburse the district for those expenditures. 35 Public Works General Fund Expenditures Increase Asset/Capital Outlay 2,065,181 2,065,181 Asset Capital Outlay, additional funding for street paving activities. The City's paving index is poor and the current annual allocation of $4M to $5M is not sufficient to either maintain or enhance the index. This additional amount will be a step towards managing the streets and roads paving condition
36 Non-Departmental General FundExpendituresIncrease Operating Transfers Out 2,500,000 2,500,000 Transfer Out; to Risk Reserve towards targeted 80% Confidence Level, current Confidence Level is around 55%.

Non-Departmental General Fund Expenditures Increase Prof & Admin, Consulting 50,000 45,000 Professional Services, acquiring consulting services to pursue various grants available for Emergency Response and Public Safety. The current resources are not sufficient and the City can potentially bring additional funding sources through pursuing grants 37 City Attorney's Office General Fund ExpendituresIncrease Prof & Admin, Legal 37,388 37,388 Professional Services; Campus Bay litigation related expenditures, these expenditures are passthrough, developer fees were collected in prior year.
38 Internal Services/Finance General Fund Expenditures Increase Prof & Admin, Consulting 50,000 50,000 Professional Services, GovInvest contract to address State Auditor Recommendations on financial projections, retirement costs, Other Post Employment Benefits funding, and labor cost projections. 1 of 3 Page 30 of 364
City of Richmond
FY2022-23
Mid-Year Report
Attachment 2 - FY2022-23 Mid-Year Requests
(A)
Line #
(B)
Department
(C)
Fund
Description
(D)
Type
(E)
Increase/
Decrease
(E-2) Category
(F)
Proposed
Mid-Year Adjustment,
March 7, 2023
(F-2)
Proposed
Mid-Year
Adjustments
March 21, 2023
(G)
Description
38-A Internal Services/Finance General Fund Expenditures N/A Staff - Salaries and Wages - Reallocate Accountant I/II position into Budget Analyst I/II to provide higher level of analysis, no fiscal impact due to current vacancy savings 39 City Attorney's Office General Fund Expenditures Decrease Prof & Admin, Legal (276,881) (276,881)Professional Services; carry forward encumbrances for legal services created a budget amendment in the City's financial system. The requested adjustment will reverse the budget amendment. 40 Police General Fund Expenditures Increase Equipment & Contract Svcs, Supplies 7,641 7,641 Equipment and Contract Services, carry forward encumbrances for equipment and contract services created a budget amendment. The adjustment will reverse the amendment.
41 Public Works General Fund Expenditures Decrease Prof & Admin, Legal (25,989) (25,989) Professional Services, carry forward encumbrances for legal services created a budget amendment in the City's financial system. The requested adjustment will reverse the budget amendment. 42 City Manager Office General FundExpendituresIncrease Prof & Admin, Consulting 35,000 35,000 Professional Services, Strategic Planning Contract 43 Non-Departmental General FundExpendituresIncrease Operating Transfers Out 247,934 91,122 Operating Transfer Out; due to Nevin Plaza revenue decrease 43A Non-Departmental General FundExpendituresIncrease Operating Transfers Out 161,878 Emergency expenditures due to storms in 2023 44 GENERAL FUND EXPENSE - TOTAL 7,726,484 7,926,484 45 -
46 Net Adjustments - General Fund (534,309) (534,309) 47 General Fund 295,229 295,229 Prior Year Encumbrances for Legal Services, Equipment Services and professional services created budget amendments. 48 General Fund 239,080 239,080 Recruitment Services and Segal contracts were appropriated by the City Council between July and December. 49 Net (Surplus)/Deficit General Fund 0 0 -
Non-General Fund Requests - 50 Port of Richmond Port of Richmond Expenditures Increase Prof & Admin 200,000 200,000 Professional Services; Terminal 1 operating costs 51 Public Works/Marina DistrictMarina Revenue Increase Operating Transfers In (11,530) (11,530)Transfer In; from General Fund for 2018 maintenance expenditures reimbursement. 52 Community Services/
Employment & Training
Employment &
Training Expenditures Increase Staff - Salaries and Wages 17,117 17,117 Salaries and Benefits; requesting an additional position, Office Assistant I/II as both Employment and Training and Richmond BUILD/Youth Build do not have entry-level administrative staff for incoming participants. 53 Community Services/
Employment & Training
Employment &
Training Expenditures Increase Staff - Salaries and Wages 17,914 17,914 Salaries and Benefits; Requesting an additional position, Administrative Trainee to serve the increase in the number of Richmond job seekers.

Grant funds are available to support this position for three years. 54 Community Services/
Employment & Training
Employment &
Training Expenditures Increase Staff - Salaries and Wages 22,168 22,168 Salaries and benefits, Requesting three Employment Program Specialists (I/II). Employment and Training has received a $4M grant to cover 200 Richmond job seekers
55 Community Development/
Housing Department Housing Revenue Increase Licenses, Permits & Fees (23,150) (23,150) Licenses Permits and Fees; Marina Shores administrative fees. 56 Community Development/
Housing Department Housing Revenue Increase Loan/Bond Proceeds (20,075) (20,075) Loan and Bond Proceeds, the loan sales proceeds were not included in the original budget. 57 Community Development/
Housing Department Housing Revenue Increase Proceed For Sale of Property (18,943) (18,943) Proceed From Sale of Property; the equipment sale proceeds were not included in the original budget 58 Community Development/
Planning & Building Regulation
Planning &
Building Expenditures Increase Staff - Salaries and Wages 24,107 24,107 Salaries and Benefits; additional Permit Technician I/II position would cover the planning counter 3-4 days a week so that planners have greater bandwidth to process discretionary projects, including those that contribute to the City’s economic vitality and bring much needed housing. 60 Community Development/
Planning & Building Regulation
Planning &
Building Expenditures Decrease Staff - Salaries and Wages (8,762) (8,762)Salaries and Benefits; reallocate Sr. Building Inspector to Building Inspector. This position would assist the Building Division in meeting its next day inspection practice as permitting volume remains steady. 61 Police Asset SeizureExpendituresIncrease Asset/Capital Outlay 125,000 125,000 Asset Capital Outlay; replacement of the service weapons that are well past their expected useful life. 62 Police Impact Fee -
Police Expenditures Increase Asset/Capital Outlay 50,000 50,000 Asset Capital Outlay; Currently the victims are placed in the staff breakroom and that creates access issue for staff. The department would like to provide victims, and their families, a welcoming space where they feel comfortable sharing information on the crime, and for those with small children, or children awaiting outside services, to be able to play or read books, etc. while staying safe. An area has been cleared in our crime prevention suite that will be suitable for such a safe space, but is in need of various furniture, fixtures, play mats, toys, books, etc. 63 Police Impact Fee -
Police Expenditures Increase Asset/Capital Outlay 70,000 70,000 Asset Capital Outlay; To replace the worn-out carpeting on the second floor.

A while back, there was a fire and subsequent flooding of one-half of the second floor offices. That side of the building was repaired and received replacement carpeting - the other half was left with the original. Upon inspection, the original carpeting is showing significant signs of wear (threading, splitting seams, patches, etc.) and creates risk of trip hazard. Replacing the carpet will reduce workplace trip hazard. The cost to replace the carpeting will include moving the office furniture off of the current carpet, and replacing it once the new carpeting is installed. 64 Public Works/Wastewater Wastewater Expenditures Increase Staff - Salaries and Wages 28,891 28,891 Salaries and Benefits; the newly requested Executive Assistant II position will be shared by the Public Works Director and the Deputy Public Works Director. Both will need administrative support staff for scheduling meetings, handling executive support work that should be handled at an administrative level.
65 Public Works/Public WorksWastewater ExpendituresIncrease Staff - Salaries and Wages 7,370 7,370 Salaries and Benefits; Reallocate vacant Environmental Compliance Inspector to Sr. Accountant 66 Economic Development/
Housing Authority
Housing
Authority Revenue Decrease Rental Income 187,150 187,136 Rental Income; Nevin Plaza Building is expected to close in February so there will be a loss of rental income for 4 months. Also, tenant rent has been coming in at a lower than budget
67 Economic Development/
Housing Authority
Housing
Authority Revenue Decrease Intergov Fed Grant 60,784 - Grants; Nevin Plaza Building's projected closing and transfer to EAH Housing is expected in February 2023 68 Economic Development/
Housing Authority
Housing
Authority Revenue Increase Operating Transfers In (247,934) (91,122) General Fund Operating Subsidy Increase due to Nevin Plaza revenue decrease 68-A Economic Development/
Housing Authority
Housing
Authority
Expenditures Increase Prof & Admin, Legal 15,000 Professional Services; Increase of legal fees for Nystrom Village for lease enforcement 68-B Economic Development/
Housing Authority
Housing
Authority Revenue Increase Operating Transfers In (111,014) Operating Transfer In; from RHA Capital Fund 69 Economic Development/
Housing Authority
Housing RAD
Corp Expenditures Increase Prof & Admin, Consulting 10,000 10,000 Professional Services; Housing Corp. professional services 70 Economic Development/
Housing Authority
Housing RAD
Corp Expenditures Increase Prof & Admin, Consulting 10,000 10,000 Professional Services; Housing Corp. legal services 2 of 3 Page 31 of 364
City of Richmond
FY2022-23
Mid-Year Report
Attachment 2 - FY2022-23 Mid-Year Requests
(A)
Line #
(B)
Department
(C)
Fund
Description
(D)
Type
(E)
Increase/
Decrease
(E-2) Category
(F)
Proposed
Mid-Year Adjustment,
March 7, 2023
(F-2)
Proposed
Mid-Year
Adjustments
March 21, 2023
(G)
Description
71 Internal Services/Human
Resources
Insurance
Reserves Expenditures Increase Prof & Admin, insurance 405,033 405,033 Professional Services; Insurance premium higher than budgeted 72 Internal Services/Risk
Management
Insurance
Reserves Revenue Increase Operating Transfers In (2,500,000) (2,500,000) Transfer in from General Fund towards targeted 80% Confidence Level, current Confidence Level is around 65% 73 Internal Services/Risk
Management
Insurance
Reserves Expenditures Increase Prof & Admin 127,564 127,564 Professional services, Insurance premium higher than budgeted 74 Internal Services/Risk
Management
Insurance
Reserves Expenditures Increase Staff - Salaries and Wages 43,060 43,060 Salaries and Benefits; Risk Management is requesting an additional Senior Personnel Analyst. This will be a new position is to provide senior level support in Risk Management for General Liability, Safety, Contract Insurance and other projects such as: policy updates, wellness program, implementation of an insurance tracking system. 75 Internal Services/Risk
Management
Insurance
Reserves Expenditures Decrease Staff - Salaries and Wages (1,265) (1,265) Salaries and Benefits; reallocate Admin Services Analyst to lower Personnel Analyst II 76 Internal Services/FinanceFinance ExpendituresIncrease Operating Transfers Out 210,463 210,463 Operating Transfer Out; Garfield pension trust fund close out, currently there are no outstanding beneficiaries on the plan. 77 Public Works/Parks Impact Fee -
Parks Revenue Increase Licenses, Permits & Fees (5,364) (5,364) Revenue received as of December 31, 2022 78 Public Works Impact Fee -
Traffic Revenue Increase Licenses, Permits & Fees (562,079) (562,079) Revenue received as of December 31, 2022 79 Fire Impact Fee - Fire Revenue Increase Licenses, Permits & Fees (55,381) (55,381) Revenue received as of December 31, 2022 80 Police Impact Fee -
Police Revenue Increase Licenses, Permits & Fees (189,101) (189,101) Revenue received as of December 31, 2022 81 Community Services/RecreationImpact Fee -
Aquatics Revenue Increase Licenses, Permits & Fees (26,101) (26,101) Revenue received as of December 31, 2022 82 Public Works/Parks
Impact Fee -
Open
Space/Parks
Revenue Increase Licenses, Permits & Fees (108,864) (108,864) Revenue received as of December 31, 2022 83 Library Impact Fee -
Library Revenue Increase Licenses, Permits & Fees (73,310) (73,310) Revenue received as of December 31, 2022 84 Public Works/Storm DrainageImpact Fee -
Storm DrainageRevenue Increase Licenses, Permits & Fees (204,910) (204,910) Revenue received as of December 31, 2022 85 Public Works/Wastewater Impact Fee -
Wastewater Revenue Increase Licenses, Permits & Fees (380,267) (380,267) Revenue received as of December 31, 2022 85-A Public Works Disaster Recover
Fund
Revenue increase Operating Transfers In (156,812) Transfer in from General Fund for Emergency Expenditures 85-B Public Works Disaster Recover
Fund
Expenditures Increase Prof & Admin, Emergency 156,812 Emergency expenditures due to storms in 2023 88 Non-General Fund Net Impact (2,820,415) (2,820,415) Pending Requests for Fiscal Year 2023-2024 -
89 Public Works ExpendituresIncrease 15,000,000 15,000,000 Investment in Paving Index improvement 90 Fire ExpendituresIncrease - Fire Training Center Predevelopment Costs 91 Library ExpendituresIncrease 10,000,000 15,000,000 Library renovation 92 City Revenue Decrease 1,500,000 1,500,000 Measure U loss due to pending litigations 93 City Expenditures Increase 5,000,000 5,000,000 Terminal 1 clean up costs:
-Slurry wall (may be required without redevelopment) - $500k - $750k -Excavation (may be required without redevelopment) - $700k to $2.5M depending on final volumes that need to be excavated and where it can go.
-Additional reporting/required documents (may be required without redevelopment) - $100-200k -Potential other requirements (?) - $200k
-Vapor mitigation beneath future buildings (only needed if redeveloped/reused) - $750k-$1.5M depending on the actual building types/plans. 94Total Pending Requests for Fiscal Year 2023-2024 Budget 31,500,000 36,500,000 Line#
17 Pension Obligation Bond closed in September 2022, amount to payoff 1999 bond 21 & 22City Council approved these items in February 2023 34 Prior year expenditures reimbursed to the Marina District 37 Developer Fee passthrough from prior year
39, 40, 41Prior Year purchase orders created budget amendments in the City's financial system 38,50 GovInvest Contract approved on 3/21, and maintenance costs for Terminal 1 operating costs 3 of 3 Page 32 of 364
City of Richmond
FY2022‐23 Mid‐Year Report
Attachment 3 ‐ General Fund Summary of Revenue and Expenditures ACCOUNT DESCRIPTION ORIGINAL
APPROP ADJSMTS REVISED BUDGET   YTD ACTUAL ENCUMB. MID‐YEAR

ADJUSTMENTS

PROPOSED
MID‐YEAR
BUDGET
30 PROPERTY TAXES (46,056,962)        ‐              (46,056,962)              (22,393,586)            ‐                            (2,551,967)        (48,608,929) 31 SALES & USE TAX (55,282,200)        ‐              (55,282,200)              (14,997,474)            ‐                            (271,937)           (55,554,137) 32 UTILITY USERS TAX (49,963,589)       ‐              (49,963,589)              (28,763,607)            ‐                            (897,690)           (50,861,279) 33 OTHER TAXES (21,638,449)        ‐              (21,638,449)              (5,994,224)               ‐                            (613,738)           (22,252,187) 34 LICENSES,PRMITS&FEES (11,129,402)       ‐              (11,129,402)              (3,712,692)               ‐                            48,446               (11,080,956) 35 FINES & FORFEITURES (475,275)            ‐              (475,275)                   (85,022)                    ‐                            10,000               (465,275) 36 USE OF MONEY&PROPRTY (236,079)            ‐              (236,079)                   (198,950)                  ‐                            (784,968)           (1,021,047) 37 CHARGES FOR SERVICES (3,571,292)         ‐              (3,571,292)                (1,964,022)               ‐                            2,500                 (3,568,792) 38 OTHER REVENUE (187,500)             ‐              (187,500)                   (162,537)                  ‐                            (5,045)                (192,545) 39 RENTAL INCOME (874,506)             ‐              (874,506)                   (536,066)                  ‐                            ‐                     (874,506) 3A INTERGOV STATE TAXES (125,000)            ‐              (125,000)                   ‐                            ‐                            ‐                     (125,000) 3C INTERGOV STATE GRANT (175,000)            ‐              (175,000)                   (97,988)                    ‐                            ‐                     (175,000) 3D INTERGOV OTHER GRANT (253,569)            (10,000)      (263,569)                 (157,631)                 ‐                            ‐                     (263,569) 60 PROC FR SLE PROP (100,000)             ‐              (100,000)                   (120)                          ‐                            ‐                     (100,000) 61 LOAN/BOND PROCEEDS ‐                       ‐              ‐                              (39,400)                   ‐                            (39,400)              (39,400) 90 OPER XFERS IN (16,563,424)        ‐              (16,563,424)              (16,520,032)            ‐                            (3,156,994)        (19,720,418) Revenue Total (206,632,248)     (10,000)      (206,642,248)           (95,623,350)            ‐                            (8,260,793)          (214,903,040) 40 SALARIES AND WAGES 78,761,868        (283,662)    78,478,206               33,953,034              ‐                            352,244             78,830,450 41 PYRLL/FRINGE BENEFIT 66,929,804        (41,976)       66,887,828               28,575,517              ‐                            ‐                     66,887,828 42 PROF & ADMIN 16,977,138         629,595      17,606,733               4,634,865                4,480,000                582,068             18,188,800 43 OTHER OPERATING 7,970,902           (367,541)    7,603,361                  2,558,095                1,958,724                12,058               7,615,419 44 UTILITIES 5,399,957           3,565          5,403,522                 2,075,143                771,078                   ‐                     5,403,522 45 EQPT & CONTRACT SVCS 2,731,448          43,038        2,774,486                 1,219,835                439,255                   155,469             2,929,955 46 PROVISN FOR INS LOSS 25,725                 3,916          29,641                        28,641                     ‐                            ‐                     29,641 47 COST POOL 15,277,766         ‐              15,277,766               7,638,878                ‐                            ‐                     15,277,766 48 ASSET/CAPITAL OUTLAY 3,172,136          477,375      3,649,511                 234,740                   77,981                     2,365,181         6,014,692 49 DEBT SVC EXPENDITURE 1,037,009          ‐              1,037,009                 530,970                   ‐                            ‐                     1,037,009 4A A87 COST PLAN REIMBS (3,531,610)         ‐              (3,531,610)                (1,754,649)               ‐                            ‐                     (3,531,610) 50 GRANT EXPENDITURES 2,500                   80,000        82,500                        (1,694)                      8,000                       ‐                     82,500 91 OPER XFERS OUT 11,877,605         ‐              11,877,605               5,165,386                ‐                            4,259,464         16,137,069 Expense Total 206,632,248       544,309     207,176,557            84,858,761             7,735,039               7,726,484            214,903,040 Net Variance (+)/‐ ‐                       534,309    534,309                     (10,764,589)           7,735,039               (534,309)              0

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
10 OFFICE OF THE MAYOR
38 OTHER REVENUE - - - (4,565) - - (4,565) (4,565) [1] TOTAL OFFICE OF THE MAYOR - REV - - - (4,565) - - (4,565) (4,565) 10 OFFICE OF THE MAYOR
40 SALARIES AND WAGES 290,056 (5,000) 285,056 131,022 - 46% - 285,056 41 PYRLL/FRINGE BENEFIT 255,823 - 255,823 125,521 - 49% - 255,823 42 PROF & ADMIN 16,100 5,000 21,100 14,020 - 66% - 21,100 43 OTHER OPERATING 2,400 - 2,400 1,243 - 52% - 2,400 44 UTILITIES 1,250 - 1,250 1,959 - 50% - 1,250 47 COST POOL 19,191 - 19,191 9,597 - 50% - 19,191 4A A87 COST PLAN REIMBS - - - - - - - - TOTAL OFFICE OF THE MAYOR - EXP 584,820 - 584,820 283,362 - 48% - 584,820 11 CITY COUNCIL
38 OTHER REVENUE - - - - - - -

TOTAL CITY COUNCIL - REV - - - - - - - - 40 SALARIES AND WAGES 298,872 (9,500) 289,372 122,020 - 42% - 289,372 41 PYRLL/FRINGE BENEFIT 217,790 - 217,790 120,952 - 56% - 217,790 42 PROF & ADMIN 39,550 9,538 49,088 12,881 - 26% 6,000 55,088 [2] 43 OTHER OPERATING 18,600 (303) 18,297 3,965 - 22% - 18,297 44 UTILITIES 1,100 265 1,365 175 - 13% - 1,365 47 COST POOL 31,943 - 31,943 15,971 - 50% - 31,943 48 ASSET/CAPITAL OUTLAY 1,200 - 1,200 - - 0% - 1,200 4A A87 COST PLAN REIMBS - - - - - - - - TOTAL CITY COUNCIL - EXP 609,055 (0) 609,055 275,964 - 45% 6,000 615,055 12 COMMISSIONS
40 SALARIES AND WAGES 77,000 (5,000) 72,000 12,153 - 17% - 72,000 41 PYRLL/FRINGE BENEFIT - - - 1,635 - - - - 42 PROF & ADMIN 10,300 5,000 15,300 5,908 2,538 55% - 15,300 43 OTHER OPERATING 1,050 - 1,050 18 - 2% - 1,050 TOTAL COMMISSIONS - EXP 88,350 - 88,350 19,714 2,538 25% - 88,350 13 CITY MANAGER
33 OTHER TAXES - - - - - - - - 37 CHARGES FOR SERVICES - - - - - - - - 38 OTHER REVENUE - - - - - - - - 90 OPER XFERS IN - - - - - - - -

TOTAL CITY MANAGER - REV - - - - - - - - 40 SALARIES AND WAGES 469,443 - 469,443 219,889 - 47% - 469,443 41 PYRLL/FRINGE BENEFIT 252,744 - 252,744 96,374 - 38% - 252,744 42 PROF & ADMIN 124,750 - 124,750 3,473 41,080 36% 35,000 159,750 [3] 43 OTHER OPERATING 9,200 - 9,200 2,984 940 43% - 9,200 44 UTILITIES - - - 272 - - - - 45 EQPT & CONTRACT SVCS 200 - 200 92 108 100% - 200 47 COST POOL 105,040 - 105,040 52,522 - 50% - 105,040 48 ASSET/CAPITAL OUTLAY - - - - - - - - 4A A87 COST PLAN REIMBS (180,453) - (180,453) (90,227) - 50% - (180,453) TOTAL CITY MANAGER - EXP 780,924 - 780,924 285,379 42,129 42% 35,000 815,924 Notes:
[1] Miscellaneous revenue
[2] City Council miscellaneous and travel related expenditures [3] Strategic Planning Contract with Civic Makers
1

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
14 CITY CLERK
34 LICENSES,PRMITS&FEES (600) - (600) (150) - 25% - (600) 37 CHARGES FOR SERVICES (3,000) - (3,000) - - 0% 2,500 (500) [4] 38 OTHER REVENUE - - - - - - - 39 RENTAL INCOME - - - - - - - - TOTAL CITY CLERK - REV (3,600) - (3,600) (150) - 4% 2,500 (1,100) 40 SALARIES AND WAGES 450,250 - 450,250 223,685 - 50% - 450,250 41 PYRLL/FRINGE BENEFIT 279,190 - 279,190 152,816 - 55% - 279,190 42 PROF & ADMIN 334,100 - 334,100 23,759 29,025 16% - 334,100 43 OTHER OPERATING 20,300 - 20,300 2,980 1,881 24% - 20,300 44 UTILITIES - - - 175 - - - - 47 COST POOL 22,250 - 22,250 11,126 - 50% - 22,250 48 ASSET/CAPITAL OUTLAY - - 0 - - - - - 4A A87 COST PLAN REIMBS (70,463) - (70,463) (35,232) - 50% - (70,463) TOTAL CITY CLERK - EXP 1,035,627 - 1,035,627 379,310 30,906 40% - 1,035,627 15 CITY ATTORNEY
34 LICENSES,PRMITS&FEES - - - - - - - 38 OTHER REVENUE - - - - - - -

TOTAL CITY ATTORNEY - REV - - - - - - - - 40 SALARIES AND WAGES 1,485,029 - 1,485,029 450,642 - 30% - 1,485,029 41 PYRLL/FRINGE BENEFIT 725,294 - 725,294 219,819 - 30% - 725,294 42 PROF & ADMIN 2,101,435 276,881 2,378,316 751,145 1,363,912 89% (239,493) 2,138,823 [5] 43 OTHER OPERATING 24,750 - 24,750 9,119 6,788 64% - 24,750 45 EQPT & CONTRACT SVCS 4,075 - 4,075 69 208 7% - 4,075 47 COST POOL 79,950 - 79,950 39,972 - 50% - 79,950 4A A87 COST PLAN REIMBS (319,088) - (319,088) (159,544) - 50% - (319,088) TOTAL CITY ATTORNEY - EXP 4,101,445 276,881 4,378,326 1,311,222 1,370,908 61% (239,493) 4,138,833 16 PLANNING BDLG CODE ENFORCEMENT
34 LICENSES,PRMITS&FEES (955,500) - (955,500) (239,788) - 25% 50,000 (905,500) [6] 38 OTHER REVENUE (30,000) - (30,000) (52,183) - 174% - (30,000) TOTAL PLANNING CODE ENFORCEMENT - REV (985,500) - (985,500) (291,970) - 30% 50,000 (935,500) 40 SALARIES AND WAGES 798,887 - 798,887 349,894 - 44% 20,380 819,267 [7] 41 PYRLL/FRINGE BENEFIT 645,462 - 645,462 290,965 - 45% - 645,462 42 PROF & ADMIN 373,400 - 373,400 57,011 96,596 41% - 373,400 43 OTHER OPERATING 28,947 - 28,947 5,378 3,465 31% - 28,947 44 UTILITIES 11,500 - 11,500 6,929 4,071 96% - 11,500 45 EQPT & CONTRACT SVCS 13,549 - 13,549 5,689 - 42% - 13,549 47 COST POOL 165,000 - 165,000 82,500 - 50% - 165,000 TOTAL PLANNING CODE ENFORCEMENT EXP 2,036,745 - 2,036,745 798,366 104,132 44% 20,380 2,057,125 Notes:
[4] Passport services revenue lower than expected
[5] Campus Bay and reversal of carryforwarded encumbrances [6] Licenses Permits and Fee, Revenue trending lower than expected due to delinquent cannabis businesses, and illegal/ unpermitted operators [7] Overtime for Code Enforcement (CEO) Officers need to conduct after hour inspections and attend meetings; a new position request for a CEO II, and reclass two CEO II to two Code Enforcement Supervisors. 2

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
17 FINANCE
34 LICENSES,PRMITS&FEES (17,000) - (17,000) - - 0% - (17,000) TOTAL FINANCE - REV (17,000) - (17,000) - - - - (17,000) 40 SALARIES AND WAGES 2,733,520 (7) 2,733,513 1,220,707 - 45% - 2,733,513 41 PYRLL/FRINGE BENEFIT 2,155,114 - 2,155,114 870,251 - 40% - 2,155,114 42 PROF & ADMIN 837,722 - 837,722 265,470 142,090 49% 50,000 887,722 [8] 43 OTHER OPERATING 65,806 - 65,806 22,897 18,446 63% - 65,806 44 UTILITIES 1,400 - 1,400 597 - 43% - 1,400 45 EQPT & CONTRACT SVCS 435 7 442 52 218 61% - 442 47 COST POOL 179,722 - 179,722 89,860 - 50% - 179,722 4A A87 COST PLAN REIMBS (1,152,435) - (1,152,435) (576,219) - 50% - (1,152,435) TOTAL FINANCE - EXP 4,821,284 - 4,821,284 1,893,616 160,754 43% 50,000 4,871,284 18 HUMAN RESOURCES
40 SALARIES AND WAGES 1,004,427 - 1,004,427 385,050 - 38% - 1,004,427 41 PYRLL/FRINGE BENEFIT 611,438 - 611,438 263,659 - 43% - 611,438 42 PROF & ADMIN 706,200 237,562 943,762 120,627 247,023 39% - 943,762 43 OTHER OPERATING 21,625 718 22,343 10,596 5,870 74% - 22,343 44 UTILITIES - 800 800 578 - 72% - 800 45 EQPT & CONTRACT SVCS 150 150 52 98 100% - 150 47 COST POOL 107,789 - 107,789 53,897 - 50% - 107,789 48 ASSET/CAPITAL OUTLAY - - - - - - - - 4A A87 COST PLAN REIMBS (184,290) - (184,290) (92,145) - 50% - (184,290) TOTAL HUMAN RESOURCES - EXP 2,267,339 239,080 2,506,419 742,313 252,991 40% - 2,506,419 19 POLICE
34 LICENSES,PRMITS&FEES (90,500) - (90,500) (51,020) - 56% - (90,500) 35 FINES & FORFEITURES (150,000) - (150,000) 30,843 - -21% 10,000 (140,000) [9] 37 CHARGES FOR SERVICES (1,102,500) - (1,102,500) (416,555) - 38% - (1,102,500) 38 OTHER REVENUE (82,000) - (82,000) (57,195) - 70% - (82,000) 3C INTERGOV STATE GRANT (10,000) - (10,000) (7,885) - 79% - (10,000) 3D INTERGOV OTHER GRANT (250,000) - (250,000) (157,631) - 63% - (250,000) TOTAL POLICE - REV (1,685,000) - (1,685,000) (659,443) - 39% 10,000 (1,675,000) 40 SALARIES AND WAGES 32,201,099 - 32,201,099 12,942,399 - 40% - 32,201,099 41 PYRLL/FRINGE BENEFIT 28,524,847 - 28,524,847 11,086,808 - 39% - 28,524,847 42 PROF & ADMIN 4,362,874 (422,490) 3,940,384 1,511,627 1,125,880 67% - 3,940,384 43 OTHER OPERATING 2,503,881 20,015 2,523,896 1,306,285 1,021,872 92% - 2,523,896 44 UTILITIES 400,000 - 400,000 88,148 255,400 86% - 400,000 45 EQPT & CONTRACT SVCS 662,996 (145,641) 517,355 97,031 57,525 30% 7,641 524,996 [10] 46 PROVISN FOR INS LOSS 1,725 3,475 5,200 5,200 - 100% - 5,200 47 COST POOL 3,269,974 - 3,269,974 1,634,986 - 50% - 3,269,974 48 ASSET/CAPITAL OUTLAY 325,306 537,000 862,306 41,397 18,500 7% - 862,306 49 DEBT SVC EXPENDITURE 206,031 - 206,031 118,080 - 57% - 206,031 91 OPER XFERS OUT - - - - - - - - TOTAL POLICE - EXP 72,458,732 (7,641) 72,451,091 28,831,961 2,479,178 43% 7,641 72,458,732 Notes:
[8] GovInvest contract to address State Auditor Recommendations on financial projection, retirement costs, Other Post Employment Benefits funding [9] Correction to adjust budget for a duplicate receipt. [10] Reverse encumbrance carryforward
3

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
20 FIRE
34 LICENSES,PRMITS&FEES (925,000) - (925,000) (264,891) - 29% - (925,000) 37 CHARGES FOR SERVICES (870,503) - (870,503) (1,033,025) - 119% - (870,503) 38 OTHER REVENUE - - - - - - - - 3D INTERGOV OTHER GRANT - - - - - - - - TOTAL FIRE - REV (1,795,503) - (1,795,503) (1,297,916) - 72% - (1,795,503) 40 SALARIES AND WAGES 18,574,259 - 18,574,259 8,714,168 - 47% 291,499 18,865,758 [11] 41 PYRLL/FRINGE BENEFIT 14,824,371 - 14,824,371 6,636,637 - 45% - 14,824,371 42 PROF & ADMIN 1,376,815 (60,000) 1,316,815 71,518 92,363 12% 241,550 1,558,365 [12] 43 OTHER OPERATING 250,294 - 250,294 30,756 5,810 15% 12,058 262,352 [13] 44 UTILITIES 33,500 - 33,500 8,910 - 27% - 33,500 45 EQPT & CONTRACT SVCS 136,850 - 136,850 30,552 19,352 36% - 136,850 46 PROVISN FOR INS LOSS 23,000 441 23,441 23,441 - 100% - 23,441 47 COST POOL 1,214,448 - 1,214,448 607,224 - 50% - 1,214,448 48 ASSET/CAPITAL OUTLAY 25,500 (441) 25,059 4,220 - 17% - 25,059 49 DEBT SVC EXPENDITURE 114,613 - 114,613 57,328 - 50% - 114,613 91 OPER XFERS OUT 326,018 - 326,018 163,010 - 50% - 326,018 TOTAL FIRE - EXP 36,899,668 (60,000) 36,839,668 16,347,762 117,525 45% 545,107 37,384,775 21 OFFICE OF NEIGHBORHOOD SAFETY
38 OTHER REVENUE - - - - - - - - 3C INTERGOV STATE GRANT - - - - - - - - 3D INTERVOG OTHER GRANT - - - - - - - -

TOTAL OFFICE OF NEIGHBORHOOD SAFETY - REV - - - - - - - - 40 SALARIES AND WAGES 1,341,638 - 1,341,638 378,805 - 28% - 1,341,638 41 PYRLL/FRINGE BENEFIT 1,153,168 - 1,153,168 294,386 - 26% - 1,153,168 42 PROF & ADMIN 756,090 - 756,090 15,922 7,000 3% - 756,090 43 OTHER OPERATING 109,640 - 109,640 3,961 3,322 7% - 109,640 44 UTILITIES 66,000 - 66,000 4,745 - 7% - 66,000 47 COST POOL 507,111 - 507,111 253,551 - 50% - 507,111 48 ASSET/CAPITAL OUTLAY - - - 746 - - - - 50 GRANT EXPENDITURES - - - 1,303 - - - - TOTAL OFFICE OF NEIGHBORHOOD SAFETY - EXP 3,933,647 - 3,933,647 953,419 10,322 24% - 3,933,647 23 PUBLIC WORKS
34 LICENSES,PRMITS&FEES (131,100) - (131,100) (16,473) - 13% - (131,100) 37 CHARGES FOR SERVICES (1,463,289) - (1,463,289) (513,929) - 35% - (1,463,289) 38 OTHER REVENUE - - - (2,498) - - - - 39 RENTAL INCOME (18,000) - (18,000) (8,609) - 48% - (18,000) 60 PROC FR SLE PROP (100,000) - (100,000) (120) - 0% - (100,000) TOTAL PUBLIC WORKS - REV (1,712,389) - (1,712,389) (541,630) - 32% - (1,712,389) Notes:
[11] The overtime for the fire academy cadres were not included in the original budget because the Fire Department was in the early stages of the recruitment process [12] Mark43 Fire CAD upgrade and hardware cost were inadvertently not included in the original budget because the department was in the early stages of the intended upgrade [13] The Personal Protection Equipment cost for the firefighter recruits was not included in the original budget, because the Fire Department did not have the final number of personnel vacancies until Dec 2022 4

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
23 PUBLIC WORKS
40 SALARIES AND WAGES 9,824,095 (264,356) 9,559,739 4,162,478 - 44% - 9,559,739 41 PYRLL/FRINGE BENEFIT 7,919,295 - 7,919,295 3,521,795 - 44% - 7,919,295 42 PROF & ADMIN 1,138,095 293,102 1,431,197 342,972 473,050 57% (25,989) 1,405,208 [14] 43 OTHER OPERATING 2,067,607 31,443 2,099,050 1,000,911 749,422 83% - 2,099,050 44 UTILITIES 4,128,266 - 4,128,266 1,714,591 479,989 53% - 4,128,266 45 EQPT & CONTRACT SVCS 1,032,400 25,000 1,057,400 398,966 322,231 68% - 1,057,400 47 COST POOL 4,429,831 - 4,429,831 2,214,913 - 50% - 4,429,831 48 ASSET/CAPITAL OUTLAY 10,000 770,800 780,800 17,908 - 2% 2,065,181 2,845,981 [15] 49 DEBT SVC EXPENDITURE 716,365 - 716,365 355,563 - 50% - 716,365 4A A87 COST PLAN REIMBS (647,398) - (647,398) (382,760) - 59% - (647,398) 91 OPER XFERS OUT - - - - - - 11,530 11,530 [16] TOTAL PUBLIC WORKS - EXP 30,618,556 855,989 31,474,545 13,347,336 2,024,691 49% 2,050,722 33,525,267 24 LIBRARY & CULTURAL SERVICES
38 OTHER REVENUE - - - - - - - - 39 RENTAL INCOME - - - (15,018) - - - - 3D INTERGOV OTHER GRANT - (10,000) (10,000) - - 0% - (10,000) 90 OPER XFERS IN - - - - - - - - TOTAL LIBRARY & CULTURAL SERVICES - REV - (10,000) (10,000) (15,018) - 150% - (10,000) 40 SALARIES AND WAGES 2,438,588 - 2,438,588 1,078,133 - 44% - 2,438,588 41 PYRLL/FRINGE BENEFIT 2,002,202 500 2,002,702 847,304 - 42% - 2,002,702 42 PROF & ADMIN 625,389 9,500 634,889 183,094 74,296 41% - 634,889 43 OTHER OPERATING 66,050 1,050 67,100 21,007 27,880 73% - 67,100 44 UTILITIES 8,000 - 8,000 4,369 - 55% - 8,000 45 EQPT & CONTRACT SVCS 2,136 (550) 1,586 180 220 25% - 1,586 47 COST POOL 258,762 - 258,762 129,378 - 50% - 258,762 48 ASSET/CAPITAL OUTLAY 12,700 (500) 12,200 - - 0% - 12,200 TOTAL LIBRARY & CULTURAL SERVICES - EXP 5,413,827 10,000 5,423,827 2,263,464 102,396 44% - 5,423,827 25 COMMUNITY SERVICES
34 LICENSES,PRMITS&FEES (781,808) - (781,808) (295,828) - 38% - (781,808) 38 OTHER REVENUE (15,500) - (15,500) (18,134) - 117% - (15,500) 39 RENTAL INCOME (525,567) - (525,567) (372,394) - 71% - (525,567) 3D INTERVOG OTHER GRANT (3,569) - (3,569) - - 0% - (3,569) TOTAL COMMUNITY SERVICES - REV (1,326,445) - (1,326,445) (686,355) - 52% - (1,326,445) Notes:
[14] Reverse carryforward encumbrances
[15] Additional funding allocated for street paving activities [16] Transfer out to Marina Fund 1015
5

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
25 COMMUNITY SERVICES
40 SALARIES AND WAGES 2,614,550 (299) 2,614,252 1,292,208 - 49% 28,170 2,642,422 [17] 41 PYRLL/FRINGE BENEFIT 2,081,914 (42,476) 2,039,438 1,071,358 - 53% - 2,039,438 42 PROF & ADMIN 507,319 21,056 528,375 114,230 11,899 24% - 528,375 43 OTHER OPERATING 28,541 54,553 83,093 5,970 15,120 25% - 83,093 44 UTILITIES 55,520 (2,500) 53,020 8,805 17,097 49% - 53,020 45 EQPT & CONTRACT SVCS 10,500 (1,250) 9,250 1,958 3,326 57% - 9,250 47 COST POOL 592,854 - 592,854 296,424 - 50% - 592,854 48 ASSET/CAPITAL OUTLAY 15,430 (9,084) 6,346 5,780 - 91% - 6,346 50 GRANT EXPNDITURES 2,500 80,000 82,500 (2,996) 8,000 6% - 82,500 TOTAL COMMUNITY SERVICES - EXP 5,909,128 100,000 6,009,128 2,793,738 55,442 47% 28,170 6,037,298 26 INFORMATION TECHNOLOGY
34 LICENSES,PRMITS&FEES - - - - - - - - 38 OTHER REVENUE - - - (2,755) - 100% - - TOTAL INFORMATION TECHNOLOGY - REV - - - (2,755) - 100% - - 40 SALARIES AND WAGES 978,767 - 978,767 387,833 - 40% 12,195 990,962 [18] 41 PYRLL/FRINGE BENEFIT 650,072 - 650,072 261,128 - 40% - 650,072 42 PROF & ADMIN 643,652 - 643,652 468,138 1,726 73% 465,000 1,108,652 [19] 43 OTHER OPERATING 69,880 - 69,880 23,151 61,536 121% - 69,880 44 UTILITIES 435,100 - 435,100 230,008 14,333 56% - 435,100 45 EQPT & CONTRACT SVCS 727,220 70,400 797,620 683,462 - 86% 147,828 945,448 [20] 47 COST POOL 114,668 - 114,668 57,338 - 50% - 114,668 48 ASSET/CAPITAL OUTLAY 1,030,000 (70,400) 959,600 164,690 59,481 23% 300,000 1,259,600 [21] 49 DEBT SVC EXPENDITURE - - - - - - - - 4A A87 COST PLAN REIMBS (410,873) - (410,873) (205,437) - 50% - (410,873) TOTAL INFORMATION TECHNOLOGY - EXP 4,238,486 - 4,238,486 2,070,310 137,076 52% 925,023 5,163,509 Notes:
[19] Emergency Operations Center equipment upgrade and additional resources needed to maintain Network [17] Requesting to have a current Office Specialist position reclassed to an Administrative Aide position in order to support some of the changes that have occurred within the Community Services [21] This additional funding is essential to upgrade and repair the critical security access system included in the the City of Richmond Network Operating Systems [20] Contractual obligation for the City’s ERP purchase of Software and support services needed for the upgrade, training, and an investment assessment that is essential ensuring City staff is operating at peak [18] Position Reclassof GIS Admininstrator to IT Manager job Classification 6

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
36 ECONOMIC DEVELOPMENT - REV
33 OTHER TAXES (1,607,614) - (1,607,614) (552,129) - 34% - (1,607,614) 90 OPER XFERS IN (86,778) - (86,778) (43,386) - 50% - (86,778) TOTAL ECONOMIC DEVELOPMENT - REV (1,694,392) - (1,694,392) (595,515) - 35% - (1,694,392) 36 ECONOMIC DEVELOPMENT
40 SALARIES AND WAGES 704,487 500 704,987 319,304 - 45% - 704,987 41 PYRLL/FRINGE BENEFIT 420,961 - 420,961 202,433 - 48% - 420,961 42 PROF & ADMIN 1,348,936 (65,500) 1,283,436 109,448 557,735 52% - 1,283,436 43 OTHER OPERATING 305,150 - 305,150 1,620 1,881 1% - 305,150 44 UTILITIES 440 5,000 5,440 4,881 189 93% - 5,440 45 EQPT & CONTRACT SVCS 1,000 - 1,000 719 - 72% - 1,000 46 PROVISION FOR INS LOSS 1,000 - 1,000 - - 0% - 1,000 - - - - - - - TOTAL ECONOMIC DEVELOPMENT - EXP 2,781,974 (60,000) 2,721,974 638,406 559,804 44% - 2,721,974 37 INTERNAL SERVICES PROGRAM
40 SALARIES AND WAGES 234,114 - 234,114 151,944 - 65% - 234,114 41 PYRLL/FRINGE BENEFIT 110,057 - 110,057 81,093 - 74% - 110,057 42 PROF & ADMIN 31,400 - 31,400 - 4,000 13% - 31,400 43 OTHER OPERATING 1,500 - 1,500 560 940 100% - 1,500 44 UTILITIES 1,000 - 1,000 - - 0% - 1,000 45 EQPT & CONTRACT SVCS - - - - - - - - TOTAL INTERNAL SERVICES PROGRAM - EXP 378,071 - 378,071 233,597 4,940 63% - 378,071 38 TRANSPORTATION OPERATION
34 LICENSES,PRMITS&FEES (35,000) - (35,000) (15,233) - 44% - (35,000) 37 CHARGES FOR SERVICES - - - (355) - - - - 38 OTHER REVENUE - - - - - - - - TOTAL TRANSPORTATION OPERATION - REV (35,000) - (35,000) (15,587) - 45% - (35,000) 38 TRANSPORTATION OPERATION
40 SALARIES AND WAGES 134,503 - 134,503 114,282 - 85% - 134,503 41 PYRLL/FRINGE BENEFIT 61,922 - 61,922 67,218 - 109% - 61,922 42 PROF & ADMIN 9,000 1,028 10,028 435 - 4% - 10,028 43 OTHER OPERATING 13,800 - 13,800 4,744 1,760 47% - 13,800 45 EQPT & CONTRACT SVCS 10,000 (1,028) 8,972 1,015 - 11% - 8,972 48 ASSET/CAPITAL OUTLAY 2,000 - 2,000 - - 0% - 2,000 TOTAL TRANSPORTATION OPERATION - EXP 231,225 - 231,225 187,694 1,760 82% - 231,225 7

City of Richmond
FY2022-23
Mid-Year Report
Attachment 4
General Fund Revenue and Expenditures
by Department
FY2022-23 FY2022-23
ORIGINAL TRANFERS REVISED ACTUAL % MID-YEAR REVISED
0001-GENERAL FUND APPROP ADJSTMTS BUDGET EXPENDED ENCUMBRANCES USED ADJSTMTS BUDGET Notes:
91 NON-DEPARTMENTAL
30 PROPERTY TAXES (46,056,962) - (46,056,962) (22,393,586) - 49% (2,551,967) (48,608,929) [22] 31 SALES & USE TAX (55,282,200) - (55,282,200) (14,997,474) - 27% (271,937) (55,554,137) [23] 32 UTILITY USERS TAX (49,963,589) - (49,963,589) (28,763,607) - 58% (897,690) (50,861,279) [24] 33 OTHER TAXES (20,030,835) - (20,030,835) (5,442,095) - 27% (613,738) (20,644,573) [25] 34 LICENSES,PRMITS&FEES (8,192,894) - (8,192,894) (2,829,310) - 35% (1,554) (8,194,448) [26] 35 FINES & FORFEITURES (325,275) - (325,275) (115,865) - 36% - (325,275) 36 USE OF MONEY&PROPRTY (236,079) - (236,079) (198,950) - 84% (784,968) (1,021,047) [27] 37 CHARGES FOR SERVICES (132,000) - (132,000) (158) - 0% - (132,000) 38 OTHER REVENUE (60,000) - (60,000) (25,207) - 42% (480) (60,480) [28] 39 RENTAL INCOME (330,939) - (330,939) (140,046) - 42% - (330,939) 3A INTERGOV STATE TAXES (125,000) - (125,000) - - 0% - (125,000) 3C INTERGOV STATE GRANT (165,000) - (165,000) (90,103) - 55% - (165,000) 61 LOAN/BOND PROCEEDS - - - (39,400) - - (39,400) (39,400) [29] 90 OPER XFERS IN (16,476,646) - (16,476,646) (16,476,646) - 100% (3,156,994) (19,633,640) [30] TOTAL NON-DEPARTMENTAL - REV (197,377,419) - (197,377,419) (91,512,446) - 46% (8,318,728) (205,696,147) Notes:
[22] Successor Agency surplus and passthrough
[23] Sales Tax is trending higher than expected
[24] Chevron payment is being received one month in advance. Increase budget to reflex additional revenue [25] Documentary trasfer tax trending higher than expected [26] Business Tax revenue trending better than expected [27] Revenue trending better than expected
[28] Miscellaneous revenue
[29] Loan/Bond Proceeds revenue
[30] Pension Tax Override transfer, part of the revenue will be used to pay Pension Obligation Bond refinancing costs and Garfield pension trust fund close out 91 NON-DEPARTMENTAL
40 SALARIES AND WAGES 2,108,284 - 2,108,284 1,299,997 - 62% - 2,108,284 41 PYRLL/FRINGE BENEFIT 4,038,140 - 4,038,140 2,366,214 - 59% - 4,038,140 42 PROF & ADMIN 1,634,011 318,917 1,952,928 563,188 141,260 36% 50,000 2,002,928 [31] 43 OTHER OPERATING 2,361,882 (475,017) 1,886,865 99,949 27,591 7% - 1,886,865 44 UTILITIES 256,881 - 256,881 - - 0% - 256,881 45 EQPT & CONTRACT SVCS 129,937 96,100 226,037 - 35,968 16% - 226,037 47 COST POOL 4,179,233 - 4,179,233 2,089,619 - 50% - 4,179,233 48 ASSET/CAPITAL OUTLAY 1,750,000 (750,000) 1,000,000 - - 0% - 1,000,000 49 DEBT SVC EXPENDITURE - - - - - - - - 4A A87 COST PLAN REIMBS (566,610) - (566,610) (213,085) - 38% - (566,610) 91 OPER XFERS OUT 11,551,587 - 11,551,587 5,002,376 - 43% 4,247,934 15,799,521 [32] TOTAL NON-DEPARTMENTAL - EXP 27,443,345 (810,000) 26,633,345 11,208,257 204,819 43% 4,297,934 30,931,279 Notes:
[31] Aquiring consulting services to pursue various grants available for Emergency Response and Public Safety [32] Payoff Pension Obligation Bond refinancing costs through Pension Tax Override fund proceeds and transfer to Risk Reserve TOTAL GENERAL FUND REVENUE (206,632,248) (10,000) (206,642,248) (95,623,350) - 46% (8,260,793) (214,903,040) TOTAL GENERAL FUND EXPENDITURES 206,632,248 544,309 207,176,557 84,865,190 7,662,311 45% 7,726,484 214,903,040 Net (Surplus)/Deficit - 534,309 534,309 (10,758,160) 7,662,311 (534,309) 0 8

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1001 SECURED PENSION OVERRIDE
30 PROPERTY TAXES (17,350,450) - (17,350,450) (11,174,495) - 64% - (17,350,450) 36 USE OF MONEY&PROPRTY - - - - - - - - 90 OPER XFERS IN - - - - - - - - TOTAL SECURED PENSION OVERRIDE-REV (17,350,450) - (17,350,450) (11,174,495) - 64% - (17,350,450) -
91 OPER XFERS OUT 17,350,989 - 17,350,989 17,350,989 - 100% - 17,350,989 TOTAL SECURED PENSION OVERRIDE-EXP 17,350,989 - 17,350,989 17,350,989 - 100% - 17,350,989 1002 STATE GAS TAX
36 USE OF MONEY&PROPRTY - - - (2,796) - - - - 3A INTERGOV STATE TAXES (3,203,193) - (3,203,193) (1,296,397) - 40% - (3,203,193) TOTAL STATE GAS TAX-REV (3,203,193) - (3,203,193) (1,299,193) - 41% - (3,203,193) -
42 PROF & ADMIN 4,000 - 4,000 - - 0% - 4,000 45 EQPT & CONTRACT SVCS 850,000 - 850,000 416,970 - 49% - 850,000 48 ASSET/CAPITAL OUTLAY 1,961,755 19,676 1,981,431 959,651 662,120 82% - 1,981,431 TOTAL STATE GAS TAX-EXP 2,815,755 19,676 2,835,431 1,376,621 662,120 72% - 2,835,431 1003 TRANSPORTATION OPERATIONS
34 LICENSES,PRMITS&FEES - - - (44,016) - - - - 36 USE OF MONEY&PROPRTY - -
-
- - - - - 38 OTHER REVENUE (20,000) - (20,000) (3,635) - 18% - (20,000) 3B INTERGOV FED GRANT - - - - - - - - 3C INTERGOV STATE GRANT - - - - - - - - 3D INTERGOV OTHER GRANT (859,097) - (859,097) - - 0% - (859,097) TOTAL TRANSPORTATION OPERATIONS-REV (879,097) - (879,097) (47,651) - 5% - (879,097) -
40 SALARIES AND WAGES 213,008 - 213,008 109,221 - 51% - 213,008 41 PYRLL/FRINGE BENEFIT 230,737 - 230,737 116,172 - 50% - 230,737 42 PROF & ADMIN 110,000 - 110,000 - - 0% - 110,000 43 OTHER OPERATING 12,900 - 12,900 2,562 5,619 63% - 12,900 44 UTILITIES 2,500 - 2,500 425 - 17% - 2,500 45 EQPT & CONTRACT SVCS 19,097 - 19,097 - - 0% - 19,097 47 COST POOL 261,260 - 261,260 130,627 - 50% - 261,260 48 ASSET/CAPITAL OUTLAY - - - - - - - - TOTAL TRANSPORTATION OPERATIONS-EXP 849,502 - 849,502 359,006 5,619 43% - 849,502 1004 ASSET SEIZURE FUND
3 6 USE OF MONEY&PROPRTY - - (794) - - - - 37 CHARGES FOR SERVICES (20,000) - (20,000) (66) - 0% - (20,000) TOTAL ASSET SEIZURE FUND-REV (20,000) - (20,000) (859) - 4% - (20,000) -
1

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES -
1004 ASSET SEIZURE FUND -
42 PROF & ADMIN - - - - - - - - 43 OTHER OPERATING - - - - - - - - 45 EQPT & CONTRACT SVCS - - - - - - - - 48 ASSET/CAPITAL OUTLAY 20,000 - 20,000 - - 0% 125,000 145,000 [1] TOTAL ASSET SEIZURE FUND-EXP 20,000 - 20,000 - - 0% 125,000 145,000 1005 LIBRARY FUND
35 FINES & FORFEITURES - - - (1,568) - - - - 36 USE OF MONEY&PROPRTY - - - (1,059) - - - - 38 OTHER REVENUE (2,500) - (2,500) - - 0% - (2,500) 3B INTERGOV FED GRANT (44,884) (31,510) (76,394) - - 0% - (76,394) 3C INTERGOV STATE GRANT (126,222) (234,702) (360,924) (186,493) - 52% - (360,924) 3D INTERGOV OTHER GRANT (10,000) (17,952) (27,952) (9,333) - 33% - (27,952) 90 OPER XFERS IN - - - - - - - - TOTAL LIBRARY FUND-REV (183,606) (284,164) (467,770) (198,454) - 42% - (467,770) -
40 SALARIES AND WAGES - - - - - - - - 41 PYRLL/FRINGE BENEFIT 21,146 49,643 70,789 - - 0% - 70,789 42 PROF & ADMIN 139,259 149,671 288,930 24,662 2,995 10% - 288,930 43 OTHER OPERATING 14,701 28,808 43,508 5,134 - 12% - 43,508 44 UTILITIES - - - - - 0% - - 46 PROVISION FOR INSURANCE LOSS - - - - - 0% - - 48 ASSET/CAPITAL OUTLAY 3,000 40,190 43,190 1,565 12,493 33% - 43,190 50 GRANT EXPENDITURES 5,500 15,852 21,352 3,040 - 14% - 21,352 TOTAL LIBRARY FUND-EXP 183,606 284,164 467,770 34,400 15,488 11% - 467,770 1006 OUTSIDE FUNDED SVCS - GRA
3B INTERGOV FED GRANT - - - - - - - - 3C INTERGOV STATE GRANT (6,704,833) (2,505,360) (9,210,193) (912,631) - 10% - (9,210,193) 3D INTERGOV OTHER GRANT (611,164) (470,000) (1,081,164) (92,125) - 9% - (1,081,164) TOTAL OUTSIDE FUNDED SVCS - GRA-REV (7,315,997) (2,975,360) (10,291,357) (1,004,756) - 10% - (10,291,357) -
42 PROF & ADMIN 3,611,939 2,109,583 5,721,522 414,720 1,041,473 25% - 5,721,522 43 OTHER OPERATING 7,234 18,977 26,211 743 - 3% - 26,211 44 UTILITIES - 50,000 50,000 - - 0% - 50,000 45 EQPT & CONTRACT SVCS 302,000 337,277 639,277 - 2,156 0% - 639,277 46 PROVISION FOR INSURANCE LOSS - - - - - - - - 48 ASSET/CAPITAL OUTLAY 3,759,415 1,640,000 5,399,415 447,628 735,345 22% - 5,399,415 50 GRANT EXPENDITURES 982,251 54,000 1,036,251 71,712 - 7% - 1,036,251 TOTAL OUTSIDE FUNDED SVCS - GRA-EXP 8,662,839 4,209,837 12,872,676 934,802 1,778,973 21% - 12,872,676 NOTES: -
[1] The service weapons used by the police department are well past their expected useful life. 2

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1007 EMERGENCY MED SERV
30 PROPERTY TAXES (215,586) - (215,586) - - 0% - (215,586) 36 USE OF MONEY&PROPRTY - - - (1,176) - - - - 3C INTERGOV STATE GRANT - - - - - - - - TOTAL EMERGENCY MED SERV-REV (215,586) - (215,586) (1,176) - 1% - (215,586) 42 PROF & ADMIN 102,600 - 102,600 26,825 60,992 86% - 102,600 43 OTHER OPERATING 77,000 - 77,000 12,450 - 16% - 77,000 45 EQPT & CONTRACT SVCS 80,000 - 80,000 - - 0% - 80,000 48 ASSET/CAPITAL OUTLAY - - - - - - - - 50 GRANT EXPENDITURES - - - - - - - - TOTAL EMERGENCY MED SERV-EXP 259,600 - 259,600 39,275 60,992 39% - 259,600 1009 VEOLIA MITIGATION
34 LICENSES,PRMITS&FEES (25,000) - (25,000) (6,250) - 25% - (25,000) 36 USE OF MONEY&PROPRTY - - - (706) - - - - TOTAL VEOLIA MITIGATION-REV (25,000) - (25,000) (6,956) - 28% - (25,000) -
42 PROF & ADMIN 100,000 - 100,000 - - 0% - 100,000 TOTAL VEOLIA MITIGATION-EXP 100,000 - 100,000 - - 0% - 100,000
1010 N.RICHMOND WASTE
34 LICENSES,PRMITS&FEES (124,207) - (124,207) - - 0% - (124,207) 36 USE OF MONEY&PROPRTY - - - - - - - - TOTAL N.RICHMOND WASTE-REV (124,207) - (124,207) - - 0% - (124,207) 42 PROF & ADMIN 122,375 - 122,375 - - 0% - 122,375 43 OTHER OPERATING 1,000 - 1,000 173 - 17% - 1,000 44 UTILITIES 1,000 - 1,000 - 1,000 100% - 1,000 48 ASSET/CAPITAL OUTLAY - - - 690 - - - - 91 OPER XFERS OUT - - - - - - - - TOTAL N.RICHMOND WASTE-EXP 124,375 - 124,375 863 1,000 1% - 124,375 1011 OUTSIDE FUNDED SVCS - DON
36 USE OF MONEY&PROPRTY - - - (17) - - - - TOTAL OUTSIDE FUNDED SVCS - DON-REV - - - (17) - - - - -
3

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1012 HILLTOP LANDSCAPE MAINT D
30 PROPERTY TAXES (1,091,839) - (1,091,839) (600,514) - 55% - (1,091,839) 34 LICENSES,PRMITS&FEES - - - - - - - - 36 USE OF MONEY&PROPRTY - - - (1,220) - - - - 90 OPER XFERS IN (229,115) - (229,115) (114,563) - 50% - (229,115) TOTAL HILLTOP LANDSCAPE MAINT D-REV (1,320,954) - (1,320,954) (716,298) - - (1,320,954) 40 SALARIES AND WAGES 511,840 - 511,840 232,500 - 45% - 511,840 41 PYRLL/FRINGE BENEFIT 386,386 - 386,386 210,596 - 55% - 386,386 42 PROF & ADMIN 45,000 - 45,000 6,375 15,375 48% - 45,000 43 OTHER OPERATING 70,691 - 70,691 32,741 8,066 58% - 70,691 44 UTILITIES 88,000 - 88,000 49,791 - 57% - 88,000 45 EQPT & CONTRACT SVCS 75,000 - 75,000 27,544 15,591 58% - 75,000 47 COST POOL 230,455 - 230,455 115,226 - 50% - 230,455 48 ASSET/CAPITAL OUTLAY - 230,000 230,000 - - 0% - 230,000 49 DEBT SVC EXPENDITURE - - - - - - - - TOTAL HILLTOP LANDSCAPE MAINT D-EXP 1,407,372 230,000 1,637,372 674,773 39,031 44% - 1, 637,372
1013 HAZMAT FUND
3D INTERGOV OTHER GRANT - - - - - - - -

TOTAL HAZMAT FUND-REV - - - - - - - - -
42 PROF & ADMIN 53,400 - 53,400 - - 0% - 53,400 43 OTHER OPERATING 10,000 - 10,000 - - 0% - 10,000 44 UTILITIES - - - - - - - - 50 GRANT EXPENDITURES - - - - - - - - TOTAL HAZMAT FUND-EXP 63,400 - 63,400 - - 0% - 63,400 1015 MARINA BAY LNDSCP & LIGHT
30 PROPERTY TAXES (688,858) - (688,858) (381,347) - 55% - (688,858) 36 USE OF MONEY&PROPRTY - - - (2,063) - - - - 38 OTHER REVENUE - - - - - - - - 90 OPER XFERS IN (462,436) - (462,436) (231,220) - 50% (11,530) (473,966) [2] TOTAL MARINA BAY LNDSCP & LIGHT-REV (1,151,294) - (1,151,294) (614,630) - 53% (11,530) (1,162,824) NOTES:
[2] Transfer In from General Fund for 2018 maintenance expenditures reimbursement 4

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 40 SALARIES AND WAGES 478,364 - 478,364 235,718 - 49% - 478,364 41 PYRLL/FRINGE BENEFIT 344,979 - 344,979 187,429 - 54% - 344,979 42 PROF & ADMIN 53,503 - 53,503 15,776 39,664 104% - 53,503 43 OTHER OPERATING 78,703 - 78,703 29,421 - - - 78,703 44 UTILITIES 134,395 - 134,395 101,242 - 75% - 134,395 45 EQPT & CONTRACT SVCS 7,075 - 7,075 10,154 646 153% - 7,075 47 COST POOL 194,271 - 194,271 97,135 - 50% - 194,271 48 ASSET/CAPITAL OUTLAY - - - - - - - - TOTAL MARINA BAY LNDSCP & LIGHT-EXP 1,291,290 - 1,291,290 676,874 40,311 56% - 1,291,290 1017 CHEVRON MODERNIZATN PROJ & CIA
36 USE OF MONEY&PROPRTY - - - (44,197) - - - - 38 OTHER REVENUE (69,000) - (69,000) (46,585) - 68% - (69,000) 3D INTERGOV OTHER GRANT (206,842) - (206,842) - - 0% - (206,842) TOTAL CHEVRON MODERNIZATN PROJ & CIA-REV (275,842) - (275,842) (90,782) - 33% - (275,842) 41 PYRLL/FRINGE BENEFIT - - - - - - - - 42 PROF & ADMIN 8,880,135 100,000 8,980,135 237,976 343,813 6% - 8,980,135 43 OTHER OPERATING 69,941 - 69,941 - - 0% - 69,941
45 EQPT & CONTRACT SVCS 518,000 - 518,000 101,916 398,084 97% - 518,000 48 ASSET/CAPITAL OUTLAY 1,406,156 231,917 1,638,073 149,323 85,796 14% - 1,638,073 50 GRANT EXPENDITURES 50,000 - 50,000 - - 0% - 50,000 TOTAL CHEVRON MODERNIZATN PROJ & CIA-EXP 10,924,232 331,917 11,256,149 489,214 827,693 12% - 11,256,149 1018 RENT CONTROL
34 LICENSES,PRMITS&FEES (3,062,687) - (3,062,687) (2,090,041) - 68% - (3,062,687) 36 USE OF MONEY&PROPRTY (14,000) - (14,000) (4,260) - 30% - (14,000) 38 OTHER REVENUE (30,000) - (30,000) (31,157) - 104% - (30,000) 3D INTERGOV OTHER GRANT - - - (10,000) - - - - TOTAL RENT CONTROL-REV (3,106,687) - (3,106,687) (2,135,458) - 69% - (3,106,687) 40 SALARIES AND WAGES 1,246,571 - 1,246,571 606,445 - 49% - 1,246,571 41 PYRLL/FRINGE BENEFIT 872,288 - 872,288 415,220 - 48% - 872,288 42 PROF & ADMIN 362,085 3,000 365,085 71,286 139,971 58% - 365,085 43 OTHER OPERATING 60,204 (300) 59,904 7,738 4,146 20% - 59,904 44 UTILITIES 500 - 500 - - 0% - 500 45 EQPT & CONTRACT SVCS - 300 300 56 209 88% - 300 46 PROVISION FOR INSURANCE LOSS 9,300 - 9,300 8,077 8 87% - 9,300 47 COST POOL 184,632 - 184,632 92,314 - 50% - 184,632 48 ASSET/CAPITAL OUTLAY - - - - - - - - TOTAL RENT CONTROL-EXP 2,735,580 3,000 2,738,580 1,201,137 144,333 49% - 2,738,580 1019 ROAD MAINT & REHAB ACCT (RMRA)
36 USE OF MONEY&PROPRTY - - - (8,384) - - - - 3A INTERGOV STATE TAXES (2,510,376) - (2,510,376) (1,047,252) - 42% - (2,510,376) TOTAL ROAD MAINT & REHAB ACCT (RMRA)-REV (2,510,376) - (2,510,376) (1,055,636) - 42% - (2,510,376) 5Page 46 of 364
City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 42 PROF & ADMIN 80,000 - 80,000 - - 0% - 80,000 45 EQPT & CONTRACT SVCS - - - - - - - - 48 ASSET/CAPITAL OUTLAY 2,315,337 2,529,109 4,844,446 10,189 1,091,595 23% - 4,844,446 TOTAL ROAD MAINT & REHAB ACCT (RMRA)-EXP 2,395,337 2,529,109 4,924,446 10,189 1,091,595 22% - 4,924,446 1050 CR-PLANNING & BUILDING
34 LICENSES,PRMITS&FEES (6,902,259) - (6,902,259) (4,364,295) - 63% - (6,902,259) 36 USE OF MONEY&PROPRTY - - - (24,119) - - - - 37 CHARGES FOR SERVICES (2,989,592) - (2,989,592) (214,551) - 7% - (2,989,592) 38 OTHER REVENUE - - - (20) - - - - 3C INTERGOV STATE GRANT (500,000) (4,874,517) (5,374,517) (59,479) - 1% - (5,374,517) 3D INTERGOV OTHER GRANT - - - - - - - - 90 OPER XFERS IN (1,800,000) - (1,800,000) (332,044) - 18% - (1,800,000) TOTAL CR-PLANNING & BUILDING-REV (12,191,851) (4,874,517) (17,066,368) (4,994,508) - 29% - (17,066,368) 40 SALARIES AND WAGES 2,473,701 - 2,473,701 1,101,431 - 45% 15,345 2,489,046 [3] 41 PYRLL/FRINGE BENEFIT 1,602,380 - 1,602,380 717,538 - 45% - 1,602,380 42 PROF & ADMIN 6,020,078 5,461,247 11,481,325 1,566,544 1,431,989 26% - 11,481,325
43 OTHER OPERATING 83,406 31,931 115,337 46,335 12,822 51% - 115,337 44 UTILITIES 9,000 - 9,000 2,154 - 24% - 9,000 45 EQPT & CONTRACT SVCS 11,409 40,235 51,644 1,287 148 3% - 51,644 47 COST POOL 1,985,965 - 1,985,965 992,979 - 50% - 1,985,965 48 ASSET/CAPITAL OUTLAY 1,000 - 1,000 - - 0% - 1,000 91 OPER XFERS OUT - - - - - - - - TOTAL CR-PLANNING & BUILDING-EXP 12,186,939 5,533,413 17,720,352 4,428,269 1,444,959 33% 15,345 17,735,697 1054 ENGINEERING GRANTS
34 LICENSES,PRMITS&FEES - - - - - - - - 3B INTERGOV FED GRANT (8,245) - (8,245) (270,335) - 3279% - (8,245) 3C INTERGOV STATE GRANT (13,920,623) - (13,920,623) (280,548) - 2% - (13,920,623) 3D INTERGOV OTHER GRANT (580,910) - (580,910) (82,500) - 14% - (580,910) TOTAL ENGINEERING GRANTS-REV (14,509,778) - (14,509,778) (633,382) - 4% - (14,509,778) -
42 PROF & ADMIN - 149,926 149,926 77,177 72,749 100% - 149,926 45 EQPT & CONTRACT SVCS 30,000 - 30,000 - - 0% - 30,000 48 ASSET/CAPITAL OUTLAY 14,479,778
3,514,589 17,994,367 1,004,997 8,968,028 55% - 17,994,367 TOTAL ENGINEERING GRANTS-EXP 14,509,778 3,664,515 18,174,293 1,082,173 9,040,778 56% - 18,174,293 NOTES:
[3] Salaries and benefits, Additional Technician I/II position would cover the planning counter 3-4 days a week; Reclass Sr. Building Inspector to Building Inspector. This position would assist the Building Division in meeting its next day inspection practice as permitting volume remains steady. 6

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1055 ENCROACHMENTS SERVICES -
34 LICENSES,PRMITS&FEES (838,000) - (838,000) (539,762) - 64% - (838,000) 36 USE OF MONEY&PROPRTY - - - (5,620) - - - - 37 CHARGES FOR SERVICES (227,000) - (227,000) (151,208) - 67% - (227,000) 38 OTHER REVENUE - - - - - - - - TOTAL ENCROACHMENTS SERVICES-REV (1,065,000) - (1,065,000) (696,589) - 65% - (1,065,000) 40 SALARIES AND WAGES 403,126 - 403,126 149,036 - 37% - 403,126 41 PYRLL/FRINGE BENEFIT 323,028 - 323,028 118,193 - 37% - 323,028 42 PROF & ADMIN - - - - - - - - 43 OTHER OPERATING 4,700 - 4,700 467 563 22% - 4,700 44 UTILITIES 2,900 - 2,900 94 - 3% - 2,900 45 EQPT & CONTRACT SVCS - - - - - - - - 47 COST POOL 172,555 - 172,555 86,279 - 50% - 172,555 48 ASSET/CAPITAL OUTLAY - - - - - - - - TOTAL ENCROACHMENTS SERVICES-EXP 906,309 - 906,309 354,070 563 39% - 906,309 1200 HOUSING ADMINISTRATION
34 LICENSES, PRMITS & FEES - - - (20,150) - - ( 23,150) (23,150) [4] 36 USE OF MONEY & PROPRTY - - - (1,479) - - - - 38 OTHER REVENUE (567,110) - (567,110) (524,401) - 92% - (567,110) 61 LOAN/BOND PROCEEDS - - - - - - - - 90 OPER XFERS IN - - - - - - - - TOTAL HOUSING ADMINISTRATION-REV (567,110) - (567,110) (546,030) - 96% (23,150) (590,260) 40 SALARIES AND WAGES 130,042 - 130,042 24,804 - 19% - 130,042 41 PYRLL/FRINGE BENEFIT 26,296 - 26,296 14,342 - 55% - 26,296 42 PROF & ADMIN 28,956 - 28,956 1,752 1,220 10% - 28,956 43 OTHER OPERATING 1,909 - 1,909 477 - 25% - 1,909 44 UTILITIES 801 - 801 - - 0% - 801 47 COST POOL 123,459 - 123,459 61,728 - 50% - 123,459 51 CDBG/HOME/HSG PROJ - - - - - - - - 91 OPER XFERS OUT - - - - - - - - TOTAL HOUSING ADMINISTRATION-EXP 311,463 - 311,463 103,103 1,220 33% - 311,463 1201 CDBG
36 USE OF MONEY&PROPRTY (26,677) -
(26,677) ( 9,546) - 36% - (26,677) 38 OTHER REVENUE - - - - - - - - 3B INTERGOV FED GRANT - - - - - - - - 61 LOAN/BOND PROCEEDS (149,898) - (149,898) (96,852) - 65% - (149,898) 63 PROGRAM INCOME - - - - - - - - 90 OPER XFERS IN - - - - - - - - TOTAL CDBG-REV (176,575) - (176,575) (106,399) - 60% - (176,575) Notes
[4] Licenses Permits and Fees, Marina Shores administrative fees 7

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1201 CDBG
40 SALARIES AND WAGES - - - - - - - - 41 PYRLL/FRINGE BENEFIT - - - - - - - - 42 PROF & ADMIN 19,772 8,519 28,291 17,713 6,783 87% - 28,291 43 OTHER OPERATING 51 - 51 - - 0% - 51 47 COST POOL 26,923 - 26,923 13,462 - 50% - 26,923 48 ASSET/CAPITAL OUTLAY - - - - - - - - 51 CDBG/HOME/HSG PROJ 935,000 37,795 972,795 41,017 263,156 31% - 972,795 TOTAL CDBG-EXP 981,745 46,314 1,028,060 72,192 269,939 33% - 1,028,060 1202 HOME PROGRAM
36 USE OF MONEY&PROPRTY (3,689) - (3,689) (397) - 11% - (3,689) 61 LOAN/BOND PROCEEDS - - - (20,075) - - ( 20,075) (20,075) [5] TOTAL HOME PROGRAM-REV (3,689) - (3,689) (20,472) - 555% (20,075) (23,764) -
40 SALARIES AND WAGES - - - - - - - - 42 PROF & ADMIN - - - - - - - - 51 CDBG/HOME/HSG PROJ - - - - - - - - 91 OPER XFERS OUT - - - - - - - -

TOTAL HOME PROGRAM-EXP - - - - - - - - 1203 NEIGHBORHOOD STAB(NP)
36 USE OF MONEY&PROPRTY (144) - (144) - - 0% - (144) 38 OTHER REVENUE - - - - - - - - 60 PROC FROM SALE OF PROP - - - - - - - - 61 LOAN/BOND PROCEEDS (15,000) -
(15,000) - - 0% - (15,000) 90 OPER XFERS IN - - - - - - - TOTAL NEIGHBORHOOD STAB(NP)-REV (15,144) - (15,144) - - 0% - (15,144) 40 SALARIES AND WAGES 2,373 - 2,373 1,186 - 50% - 2,373 41 PYRLL/FRINGE BENEFIT 1,320 - 1,320 660 - 50% - 1,320 42 PROF & ADMIN 9,500 (7,500) 2,000 - 2,000 100% - 2,000 43 OTHER OPERATING - - - - - - - - 51 CDBG/HOME/HSG PROJ - - - - - - - - 91 OPER XFERS OUT - - - - - - - - TOTAL NEIGHBORHOOD STAB(NP)-EXP 13,193 (7,500) 5,693 1,846 2,000 68% - 5,693 1205 EMPLOYMENT & TRAINING
38 OTHER REVENUE - - - (44) - - - - 3B INTERGOV FED GRANT (3,484,752) - (3,484,752) (199,823) - 6% - (3,484,752) 3C INTERGOV STATE GRANT (1,186,601) - (1,186,601) (180,494) - 15% - (1,186,601) 3D INTERGOV OTHER GRANT (2,328,927) - (2,328,927) (20,000) - 1% - (2,328,927) 90 OPER XFERS IN (2,723,201) - (2,723,201) (1,496,420) - 55% - (2,723,201) TOTAL EMPLOYMENT & TRAINING-REV (9,723,481) - (9,723,481) (1,896,781) - 20% - (9,723,481) Notes
[5] Loan and Bond Proceeds, the loan sales proceeds were not included in the original budget 8 Page 49 of 364
City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 40 SALARIES AND WAGES 1,838,079 - 1,838,079 619,172 - 34% 57,199 1,895,278 [6] 41 PYRLL/FRINGE BENEFIT 1,462,600 - 1,462,600 468,114 - 32% - 1,462,600 42 PROF & ADMIN 7,300 988 8,288 15,171 513 189% - 8,288 43 OTHER OPERATING 69,380 13,081 82,461 23,148 30,191 65% - 82,461 44 UTILITIES 9,000 - 9,000 3,925 3,020 77% - 9,000 45 EQPT & CONTRACT SVCS 508,879 129,353 638,232 29,027 69,268 15% - 638,232 47 COST POOL 693,079 - 693,079 346,544 - 50% - 693,079 48 ASSET/CAPITAL OUTLAY 100,000 678 100,678 - 678 1% - 100,678 50 GRANT EXPENDITURES 4,622,448 290,949 4,913,397 1,365,025 299,744 34% - 4,913,397 52 EMPLMT & TRNG ALLOC 2,824 (100,000) (97,176) 0 - 0% - (97,176) TOTAL EMPLOYMENT & TRAINING-EXP 9,313,589 335,049 9,648,638 2,870,126 403,414 34% 57,199 9,705,837 1207 COR-NEIGHBORHOOD STAB(CIT
60 PROC FROM SALE OF PROP (133,664) - (133,664) - - 0% - (133,664) 90 OPER XFERS IN - - - - - - - - TOTAL COR-NEIGHBORHOOD STAB(CIT-REV (133,664) - (133,664) - - 0% - (133,664) 40 SALARIES AND WAGES - - - - - - - -
42 PROF & ADMIN - - - - - - - - 43 OTHER OPERATING 6,753 - 6,753 3,365 135 52% - 6,753 44 UTILITIES - - - - - - - - 51 CDBG/HOME/HSG PROJ - - - - - - - - TOTAL COR-NEIGHBORHOOD STAB(CIT-EXP 6,753 - 6,753 3,365 135 52% - 6,753 1208 COR-SUCCESSOR HOUSING AGE
36 USE OF MONEY&PROPRTY (30,823) - (30,823) (5,775) - 19% - (30,823) 38 OTHER REVENUE (51,541) - (51,541) (38,305) - 74% - (51,541) 60 PROC FROM SALE OF PROP - - - (18,943) - - (18,943) (18,943) [7] 61 LOAN/BOND PROCEEDS (83,480) - (83,480) (3,243) - 4% - (83,480) 91 OPER XFERS OUT - - - - - - - - TOTAL COR-SUCCESSOR HOUSING AGE-REV (165,844) - (165,844) (66,265) - 40% (18,943) (184,787) -
40 SALARIES AND WAGES 114,672 - 114,672 93,321 - 81% - 114,672 41 PYRLL/FRINGE BENEFIT 73,563 - 73,563 58,742 - 80% - 73,563 42 PROF & ADMIN 200 - 200 70 130 100% - 200 51 CDBG/HOME/HSG PROJ 1,000,000
- 1,000,000 - - 0% - 1,000,000 91 OPER XFERS OUT - - - - - - - - TOTAL COR-SUCCESSOR HOUSING AGE-EXP 1,188,435 - 1,188,435 152,134 130 13% - 1,188,435 Notes:
[6] Requesting an additional position, Office Assistant I/II as both Employment and Training and Richmond BUILD/Youth Build do not have entry-level administrative staff for incoming participants; Requesting an additional position, Admin Trainee to serve the increased the number of Richmond job seekers. Grant funds are available to support this position for three years; Requesting three Employment Program Specialists (I/II). Employment and Training has received a $4M grant to cover 200 Richmond job seekers [7] Proceed from sale of property, The loan sale proceeds were not included in the original budget 9

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1209 CAL-HOME GRANT FUND
36 USE OF MONEY&PROPRTY (1,000) - (1,000) (18,683) - 1868% - (1,000) 38 OTHER REVENUE - - - - - - - - 3C INTERGOV STATE GRANT - - - - - - - - 61 LOAN/BOND PROCEEDS (63,142) - (63,142) (117,472) - 186% - (63,142) TOTAL CAL-HOME GRANT FUND-REV (64,142) - (64,142) (136,155) - 212% - (64,142) 40 SALARIES AND WAGES - - - - - - - - 41 PYRLL/FRINGE BENEFIT - - - - - - - - 42 PROF & ADMIN 333 - 333 500 - 150% - 333 51 CDBG/HOME/HSG PROJ - - - - - - - - TOTAL CAL-HOME GRANT FUND-EXP 333 - 333 500 - 150% - 333 1301-COR-HSNG/RENTAL ASSISTANCE PRG
3C-INTERGOV STATE GRANT - - - - - - - - 51-CDBG/HOME/HSG PROJ - - - - - - - -

TOTAL COR-HSNG/RENTAL ASSISTANCE PRG - - - - - - - 1302 HOUSING IN LIEU FEE - DEVELOPER
34 LICENSES, PERMIT&FEES (568,000) - (568,000) (307,606) - 54% - (568,000) 36 USE OF MONEY&PROPRTY (566) - (566) (6,538) - 1156% -
(566)
TOTAL HOUSING IN LIEU FEE - DEVELOPER-REV (568,566) - (568,566) (314,144) - 55% - (568,566) 40 SALARIES AND WAGES 98,803 - 98,803 36,947 - 37% - 98,803 41 PYROLL/FRINGE BENEFIT 62,022 - 62,022 21,875 - 35% - 62,022 42 PROF & ADMIN 15,300 - 15,300 - - 0% - 15,300 48 ASSET/CAPITAL OUTLAY 1,150,000 - 1,150,000 - - 0% - 1,150,000 51 CDBG/HOME/HSG PROJ 850,000 - 850,000 - - 0% - 850,000 91 OPER XFERS OUT 480,000 - 480,000 - - 0% - 480,000 TOTAL HOUSING IN LIEU FEE - DEVELOPER-EXP 2,656,125 - 2,656,125 58,823 - 2% - 2,656,125 1303 KIDS FIRST INITIATIVE
36 USE OF MONEY & PROPERTY - - - (3,900) - - - - 90 OPER XFERS IN (3,936,896) - (3,936,896) (1,968,452) - 50% - (3,936,896) 1303 KIDS FIRST INITIATIVE-REV (3,936,896) - (3,936,896) (1,972,352) - 50% - (3,936,896) 40 SALARIES AND WAGES 143,632 - 143,632 65,025 - 45% - 143,632 41 PYRLL/FRINGE BENEFIT 154,726 - 154,726 40,347 - 26% - 154,726 42 PROF & ADMIN 3,623,000 - 3,623,000 72,075 722,695 22% - 3,623,000 43 OTHER OPERATING 14,000 -
14,000 697 - 5% - 14,000 1303 KIDS FIRST INITIATIVE-EXP 3,935,358 - 3,935,358 178,144 722,695 23% - 3,935,358 10

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 1304 EMERGENCY OPE & DISASTR RECVRY
3B INTERGOV FED GRANT - - - (1,058) - - - - 1304 EMERGENCY OPE & DISASTR RECVRY-REV - - - (1,058) - - - - -
43 OTHER OPERATING - - - 2,026 - - - - 1304 EMERGENCY OPE & DISASTR RECVRY-EXP - - - 2,026 - - - - 1305 PUBLIC ART
34 LICENSES, PERMIT&FEES (200,000) - (200,000) (1,133,321) - 567% - (200,000) 36 USE OF MONEY&PROPRTY - - - (2,839) - - - - 1305 PUBLIC ART-REV (200,000) - (200,000) (1,136,160) - 568% - (200,000) 1305 PUBLIC ART
42 PROF & ADMIN 321,000 25,500 346,500 13,000 60,800 21% - 346,500 1305 PUBLIC ART-EXP 321,000 25,500 346,500 13,000 60,800 21% - 346,500 1306 AMERICAN RESCUE PLAN ACT
36 USE OF MONEY&PROPRTY - - - (48,222) - - - - 3B INTERGOV FED GRANT (2,770,400) - (2,770,400) (13,870,362) - 501% - (2,770,400) 1306 AMERICAN RESCUE PLAN ACT-REV (2,770,400) - (2,770,400) (13,918,583) - 502% - (2,770,400) 42 PROF & ADMIN 950,000 899,439 1,849,439 89,721 602,354 37% - 1,849,439 48 ASSET/CAPITAL OUTLAY 1,820,400 2,944,325 4,764,725 - 1,944,325 41% - 4,764,725 1306 AMERICAN RESCUE PLAN ACT-EXP 2,770,400 3,843,764 6, 614,164 89,721 2,546,679 40% - 6,614,164 2001 GENERAL CAPITAL FUND
36 USE OF MONEY&PROPRTY - - - (1,220) - - - - TOTAL GENERAL CAPITAL FUND-REV - - - (1,220) - - - - 2001 GENERAL CAPITAL FUND
48 ASSET/CAPITAL OUTLAY 3,061,487 508,287 3,569,774 126,726 774,625 25% - 3,569,774 TOTAL GENERAL CAPITAL FUND-EXP 3,061,487 508,287 3,569,774 126,726 774,625 25% - 3,569,774 2002 MEASURE J
36 USE OF MONEY&PROPRTY -
- - (4,312) - - - - 3D INTERGOV OTHER GRANT (4,292,882) - (4,292,882) - - 0% - (4,292,882) TOTAL MEASURE J-REV (4,292,882) - (4,292,882) (4,312) - 0% - (4,292,882) 42 PROF & ADMIN 200,000 - 200,000 - - 0% - 200,000 45 EQPT & CONTRACT SVCS 150,230 (45,451) 104,779 - - 0% - 104,779 48 ASSET/CAPITAL OUTLAY 3,436,717 1,478,410 4,915,127 278,841 918,013 24% - 4,915,127 TOTAL MEASURE J-EXP 3,786,947 1,432,959 5,219,906 278,841 918,013 23% - 5,219,906 11

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 2007 HARBOR FUND
36 USE OF MONEY&PROPRTY - - - (115) - - - - TOTAL 2007 HARBOR FUND-REV - - - (115) - - - - -
2110 IMPACT FEE - PARKS
34 LICENSES, PRMITS&FEES - - - (5,364) - - (5,364) (5,364) [8] 36 USE OF MONEY&PROPRTY - - - (397) - - - - TOTAL IMPACT FEE - PARKS-REV - - - (5,761) - - (5,364) (5,364) 48 ASSET/CAPITAL OUTLAY 15,000 - 15,000 15,000 - 100% - 15,000 TOTAL IMPACT FEE - PARKS-EXP 15,000 - 15,000 15,000 - 100% - 15,000 2111 IMPACT FEE - TRAFFIC
34 LICENSES,PRMITS&FEES - - - (562,079) - - (562,079) (562,079) [9] 36 USE OF MONEY&PROPRTY - - - (2,450) - - - -

TOTAL IMPACT FEE - TRAFFIC-REV - - - (564,529) - - (562,079) (562,079) 45 EQPT & CONTRACT SVCS 57,419 - 57,419 - - 0% - 57,419 48 ASSET/CAPITAL OUTLAY 206,220 106,795 313,015 7,168 102,447 35% - 313,015 TOTAL IMPACT FEE - TRAFFIC-EXP 263,639 106,795 370,434 7,168 102,447 30% - 370,434 2113 IMPACT FEE - FIRE
34 LICENSES,PRMITS&FEES - - - (55,381) - - (55,381) (55,381) [10] 3 6 USE OF MONEY&PROPRTY - - - (259) - - - - TOTAL IMPACT FEE - FIRE-REV - - - (55,640) - - (55,381) (55,381) 43 OTHER OPERATING 89,383 - 89,383 - - 0% - 89,383 45 EQPT & CONTRACT SVCS - - - - - - - - TOTAL IMPACT FEE - FIRE-EXP 89,383 - 89,383 - - 0% - 89,383 2114 IMPACT FEE - POLICE
3 4 LICENSES,PRMITS&FEES - - - (189,101) - - (189,101) (189,101) [11] 36 USE OF MONEY&PROPRTY - - - (1,469) - - - - TOTAL IMPACT FEE - POLICE-REV - - - (190,570) - - (189,101) (189,101) 42 PROF & ADMIN - - - - - - - - 45 EQPT & CONTRACT SVCS - - - - - - - - 48 ASSET/CAPITAL OUTLAY - - - - - - 120,000 120,000 [12] TOTAL IMPACT FEE - POLICE-EXP - - - - - - 120,000 120,000 NOTES:
[8,9,10,11] Revenue received as of December 31, 2022
[12] Purchase furniture and fixtures to create a comfortable space for victims, children, and purchase books and toys. The worn-out carpeting upstairs and on the second floor would also need to be replaced. 12

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 2115 IMPACT FEE - COMM/AQUATC
34 LICENSES,PRMITS&FEES - - - (26,101) - - (26,101) (26,101) [13] 36 USE OF MONEY&PROPRTY - - - (1,298) - - - - TOTAL IMPACT FEE - COMM/AQUATC-REV - - - (27,399) - - (26,101) (26,101) 45 EQPT & CONTRACT SVCS - - - - - - - - 48 ASSET/CAPITAL OUTLAY - - - - - - - -

TOTAL IMPACT FEE - COMM/AQUATC-EXP - - - - - - - - -
2116 IMPACT FEE - PARKS/OPEN
34 LICENSES,PRMITS&FEES - - - (108,864) - - (108,864) (108,864) [14] 36 USE OF MONEY&PROPRTY - - - (7,488) - - - - TOTAL IMPACT FEE - PARKS/OPEN-REV - - - (116,352) - - (108,864) (108,864) 42 PROF & ADMIN - - - - - - - - 48 ASSET/CAPITAL OUTLAY 373,264 269,519 642,783 80,520 188,999 42% - 642,783 TOTAL IMPACT FEE - PARKS/OPEN-EXP 373,264 269,519 642,783 80,520 188,999 42% - 642,783 2117 IMPACT FEE - LIBRARY
34 LICENSES,PRMITS&FEES - - - (73,310) - - (73,310) (73,310) [15] 36 USE OF MONEY&PROPRTY - - - (4,217) - - - - 3C INTERGOV STATE GRANT -
(
250,000) (250,000) (112,500) - 45% - (250,000) TOTAL IMPACT FEE - LIBRARY-REV - (250,000) (250,000) (190,028) - 76% (73,310) (323,310) 42 PROF & ADMIN 55,000 19,100 74,100 1,068 8,682 13% - 74,100 43 OTHER OPERATING - - - - - - - - 48 ASSET/CAPITAL OUTLAY 414,295 230,900 645,195 4,453 1,956 1% - 645,195 TOTAL IMPACT FEE - LIBRARY-EXP 469,295 250,000 719,295 5,521 10,638 2% - 719,295 2118 IMPACT FEE - HILLTOP
36 USE OF MONEY&PROPRTY - - - (80) - - - - TOTAL IMPACT FEE - HILLTOP-REV - - - (80) - - - - 2119 IMPACT FEE - STORM DRAINAGE
34 LICENSES,PRMITS&FEES - - - (204,910) - - (204,910) (204,910) [16] 36 USE OF MONEY&PROPRTY - - - (2,040) - - - - TOTAL IMPACT FEE - STORM DRAINAGE-REV - - - (206,950) - - (204,910) (204,910) 42 PROF & ADMIN - - - - - - - - 48 ASSET/CAPITAL OUTLAY - - - - - - - -

TOTAL IMPACT FEE - STORM DRAINAGE-EXP - - - - - - - - NOTES:
[13,14,15,16] Revenue received as of December 31, 2022
13

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 2120 IMPACT FEE - WASTEWATER
34 LICENSES,PRMITS&FEES - - - (380,267) - - (380,267) (380,267) [17] 36 USE OF MONEY&PROPRTY - - - (5,457) - - - - TOTAL IMPACT FEE - WASTEWATER-REV - - - (385,723) - - (380,267) (380,267) 48 ASSET/CAPITAL OUTLAY 794,130 842,391 1,636,521 73,551 768,840 51% - 1,636,521 2120 IMPACT FEE - WASTEWATER-EXP 794,130 842,391 1,636,521 73,551 768,840 51% - 1,636,521 2125 SECTION 108 IRON TRIANGLE
36 USE OF MONEY&PROPRTY (250) - (250) (652) - 261% - (250) 3B INTERGOV FED GRANT (300,000) - (300,000) (6,867) - 2% - (300,000) TOTAL SECTION 108 IRON TRIANGLE-REV (300,250) - (300,250) (7,518) - 3% - (300,250) 42 PROF & ADMIN - - - - - - - - 49 DEBT SVC EXPENDITURE - - - - - - - - 51 CDBG/HOME/HSG PROJ 300,000 - 300,000 6,867 293,134 100% - 300,000 91 OPER XFERS OUT - - - - - - - - TOTAL SECTION 108 IRON TRIANGLE-EXP 300,000 - 300,000 6,867 293,134 100% - 300,000 2126 HOUSING CIP FUND
3C INTERGOV STATE GRANT (166,432) - (166,432) - - 0% - (166,432) TOTAL HOUSING CIP FUND-REV (166,432) - (166,432) - -
0% - (166,432)
-
48 ASSET/CAPITAL OUTLAY - - - - - - - -

TOTAL HOUSING CIP FUND-EXP - - - - - - - - 3001 DS - 2005 TAXABLE POB
30 PROPERTY TAXES (13,052,125) - (13,052,125) - - 0% - (13,052,125) 36 USE OF MONEY&PROPRTY - - - (27,335) - - - - 3H PENSION STABLZN REV - -
- - - - - - 90 OPER XFERS IN - - - - - - - - TOTAL DS - 2005 TAXABLE POB-REV (13,052,125) - (13,052,125) (27,335) - 0% - (13,052,125) 49 DEBT SVC EXPENDITURE 13,052,125 - 13,052,125 13,178,851 11,050 101% - 13,052,125 91 OPER XFERS OUT - - - - - - - - TOTAL DS - 2005 TAXABLE POB-EXP 13,052,125 - 13,052,125 13,178,851 11,050 101% - 13,052,125 3002 DS - 99A PENSION OBLIG BO
36 USE OF MONEY&PROPRTY - - - (290) - - - - 90 OPER XFERS IN (809,523) - (809,523) (809,523) - 100% - (809,523) TOTAL DS - 99A PENSION OBLIG BO-REV (809,523) - (809,523) (809,813) - 100% - (809,523) 49 DEBT SVC EXPENDITURE 809,023 - 809,023 727,945 - 90% - 809,023

TOTAL DS - 99A PENSION OBLIG BO-EXP 809,
023 - 809,023 727,945 - 90% - 809,023 NOTES:
[17] Revenue received as of December 31, 2022
14 Page 55 of 364
City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 3005 DS - 07 REFNDING&CVC CTR
36 USE OF MONEY&PROPRTY - - - (6,188) - - - - 37 CHARGES FOR SERVICES (5,349,070) - (5,349,070) (2,735,326) - 51% - (5,349,070) 90 OPER XFERS IN (1,418,372) - (1,418,372) (709,190) - 50% - (1,418,372) TOTAL DS - 07 REFNDING&CVC CTR-REV (6,767,442) - (6,767,442) (3,450,704) - 51% - (6,767,442) 49 DEBT SVC EXPENDITURE 7,750,938 - 7,750,938 5,749,920 - 74% - 7,750,938 TOTAL DS - 07 REFNDING&CVC CTR-EXP 7,750,938 - 7,750,938 5,749,920 - 74% - 7,750,938 4001 PORT OF RICHMOND
34 LICENSES, PRMITS&FEES - - - (44,462) - - - - 36 USE OF MONEY&PROPRTY - - - (59,247) - - - - 38 OTHER REVENUE - - - - - - - - 39 RENTAL INCOME (10,348,460) - (10,348,460) (2,256,999) - 22% - (10,348,460)
60 PROC FR SLE PROP - - - (496,250) - - - - TOTAL PORT OF RICHMOND-REV (10,348,460) - (10,348,460) (2,856,958) - 28% - (10,348,460) 40 SALARIES AND WAGES 466,228 - 466,228 82,690 - 18% - 466,228 41 PYRLL/FRINGE BENEFIT 267,043 - 267,043 69,228 - 26% - 267,043 42 PROF & ADMIN 953,121 (1,800) 951,321 281,834 56,676 36% 200,000 1,151,321 [18]
43 OTHER OPERATING 12,200 - 12,200 2,461 3,501 49% - 12,200 44 UTILITIES 359,600 - 359,600 173,061 3,092 49% - 359,600 45 EQPT & CONTRACT SVCS 49,000 - 49,000 3,720 7,440 23% - 49,000 46 PROVISN FOR INS LOSS 40,000 1,800 41,800 41,765 - 100% - 41,800 47 COST POOL 476,163 - 476,163 238,084 - 50% - 476,163 48 ASSET/CAPITAL OUTLAY 1,250,000 - 1,250,000 - 64,000 5% - 1,250,000 49 DEBT SVC EXPENDITURE 4,690,700 - 4,690,700 211,800 - 5% - 4,690,700 91 OPER XFERS OUT - - - - - - - - TOTAL PORT OF RICHMOND-EXP 8,564,055 - 8,564,055 1,104,644 134,709 14% 200,000 8,764,055 Notes:
[18] Professional services, Terminal 1, Operating Costs ( Additional detail TBD by Shae) 15

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 4003 WASTEWATER
34 LICENSES,PRMITS&FEES (36,000) - (36,000) (70,470) - 196% - (36,000) 35 FINES & FORFEITURES (2,000) - (2,000) - - 0% - (2,000) 36 USE OF MONEY&PROPRTY - - - (125,966) - - - - 37 CHARGES FOR SERVICES (26,905,520) - (26,905,520) (16,874,709) - 63% - (26,905,520) 38 OTHER REVENUE - - - - - - - - 61 LOAN/BOND PROCEEDS (20,000,000) - (20,000,000) - - 0% - (20,000,000) TOTAL WASTEWATER-REV (46,943,520) - (46,943,520) (17,071,145) - 36% - (46,943,520) 40 SALARIES AND WAGES 1,217,321 - 1,217,321 379,390 - 31% 36,261 1,253,582 [19] 41 PYRLL/FRINGE BENEFIT 734,156 - 734,156 250,204 - 34% - 734,156 42 PROF & ADMIN 10,251,945 3,103,442 13,355,387 2,665,209 8,830,825 86% - 13,355,387 43 OTHER OPERATING 346,346 - 346,346 7,965 1,738 3% - 346,346 44 UTILITIES 1,308,323 - 1,308,323 612,012 34,441 49% - 1,308,323 45 EQPT & CONTRACT SVCS 415,000 60,109 475,109 63,075 133,197 41% - 475,109 47 COST POOL 955,041 - 955,041 477,530 - 50% - 955,041 48 ASSET/CAPITAL OUTLAY 36,310,185 35,157,393 71,467,578 18,104,631 12,891,733 43% - 71,467,578
49 DEBT SVC EXPENDITURE 7,979,500 - 7,979,500 5,322,105 - 67% - 7,979,500 TOTAL WASTEWATER-EXP 59,517,817 38,320,945 97,838,761 27,882,122 21,891,934 51% 36,261 97,875,022 4005 MARINA
36 USE OF MONEY&PROPRTY - - - (13,047) - - - - 39 RENTAL INCOME (450,000) - (450,000) (212,271) - 47% - (450,000) TOTAL MARINA-REV (450,000) - (450,000) (225,317) - 50% - (450,000) 42 PROF & ADMIN 929,161 - 929,161 - - 0% - 929,161 48 ASSET/CAPITAL OUTLAY - - - - - - - - 49 DEBT SVC EXPENDITURE 206,815 - 206,815 206,815 - 100% - 206,815 91 OPER XFERS OUT 86,778 - 86,778 43,386 - 50% - 86,778 TOTAL MARINA-EXP 1,222,754 - 1,222,754 250,201 - 20% - 1,222,754 4006 STORMWATER
34 LICENSES,PRMITS&FEES (75,000) - (75,000) (9,673) - 13% - (75,000) 35 FINES & FORFEITURES - - - (500) - - - - 36 USE OF MONEY&PROPRTY - - - (3,754) - - - - 37 CHARGES FOR SERVICES (1,930,296) - (1,930,296) (1,117,058) - 58% - (1,930,296) 39 RENTAL INCOME (4,380) -
(4,380) ( 1,847) - 42% - (4,380) 3C INTERGOV STATE GRANT - (1,598,844) (1,598,844) - - 0% - (1,598,844) 3D INTERGOV OTHER GRANT - - - - - - - - TOTAL STORMWATER-REV (2,009,676) (1,598,844) (3,608,520) (1,132,832) - 31% - (3,608,520) Notes:
[19] The new requested Executive Assistant II position will be shared by the Public Works Director and the Deputy Public Works Director. Both will need administrative support staff for scheduling meetings, handling executive support work that should be handled at an administrative level; reclass vacant Environmental Compliance Inspector to Sr. Accountant 16

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 40 SALARIES AND WAGES 109,720 - 109,720 9,122 - 8% - 109,720 41 PYRLL/FRINGE BENEFIT 75,431 - 75,431 6,301 - 8% - 75,431 42 PROF & ADMIN 1,678,806 275,479 1,954,285 311,566 1,155,396 75% - 1,954,285 43 OTHER OPERATING 2,500 191,000 193,500 78,732 112,516 99% - 193,500 44 UTILITIES 41,250 - 41,250 5,126 - 12% - 41,250 45 EQPT & CONTRACT SVCS - - - 499 - - - - 47 COST POOL 118,654 - 118,654 59,325 - 50% - 118,654 48 ASSET/CAPITAL OUTLAY - 4,868,844 4,868,844 175,553 3,394,947 73% - 4,868,844 TOTAL STORMWATER-EXP 2,026,361 5,335,323 7,361,684 646,223 4,662,859 72% - 7,361,684 4008 KCRT - CABLE TELEVIS
34 LICENSES,PRMITS&FEES (1,250,000) - (1,250,000) (247,965) - 20% - (1,250,000) 36 USE OF MONEY&PROPRTY - - - (1,905) - - - - TOTAL KCRT - CABLE TELEVIS-REV (1,250,000) - (1,250,000) (249,869) - 20% - (1,250,000) 40 SALARIES AND WAGES 455,280 - 455,280 251,693 - 55% - 455,280 41 PYRLL/FRINGE BENEFIT 341,209 - 341,209 168,501 - 49% - 341,209 42 PROF & ADMIN 58,800 - 58,800 37,614 - 64% - 58,800 43 OTHER OPERATING 37,721 - 37,721 11,846 - 31% - 37,721
44 UTILITIES 5,727 - 5,727 1,578 3,649 91% - 5,727 46 PROVISN FOR INS LOSS 604 - 604 - - 0% - 604 47 COST POOL 255,827 - 255,827 127,912 - 50% - 255,827 48 ASSET/CAPITAL OUTLAY 120,000 - 120,000 12,627 6,286 16% - 120,000 91 OPER XFERS OUT - - - - - - - - TOTAL KCRT - CABLE TELEVIS-EXP 1,275,168 - 1,275,168 611,772 9,935 49% - 1,275,168 4201 RHA CAPITAL FUND
3B INTERGOV FED GRANT (1,110,141) - (1,110,141) - - 0% - (1,110,141) TOTAL RHA CAPITAL FUND-REV (1,110,141) - (1,110,141) - - 0% - (1,110,141) 42 PROF & ADMIN - 139,500 139,500 32,427 20,573 38% - 139,500 43 OTHER OPERATING 20,000 - 20,000 - - 0% - 20,000 48 ASSET/CAPITAL OUTLAY 344,626 - 344,626 - - 0% - 344,626 50 GRANT EXPENDITURES 467,980 (139,500) 328,480 18,952 1,048 6% - 328,480 91 OPER XFERS OUT 277,535 - 277,535 - - 0% - 277,535 TOTAL RHA CAPITAL FUND-EXP 1,110,141 - 1,110,141 51,379 21,621 44% - 1,110,141 4401 RHA-HACIENDA -
40 SALARIES AND WAGES -
- - 6,713 - - - - 41 PYRLL/FRINGE BENEFIT - - - 3,722 - - - - TOTAL RHA HACIDENDA-EXP - - - 10,435 - - - - 17

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 4404 RHA NEVIN PLAZA
36 USE OF MONEY&PROPRTY - - - (87) - - - - 38 OTHER REVENUE (6,000) - (6,000) (100) - 2% - (6,000) 39 RENTAL INCOME (400,000) - (400,000) (159,639) - 40% 187,150 (212,850) [20] 3B INTERGOV FED GRANT (635,243) - (635,243) (430,844) - 68% 60,784 (574,459) [21] 90 OPER XFERS IN (1,036,515) - (1,036,515) - - 0% (247,934) (1,284,449) [22] TOTAL RHA NEVIN PLAZA-REV (2,077,758) - (2,077,758) (590,669) - 28% - (2,077,758) 40 SALARIES AND WAGES 329,657 - 329,657 111,458 - 34% - 329,657 41 PYRLL/FRINGE BENEFIT 254,542 - 254,542 81,287 - 32% - 254,542 42 PROF & ADMIN 655,308 (9,984) 645,324 22,989 191,500 33% - 645,324 43 OTHER OPERATING 80,445 9,984 90,429 28,491 9,743 42% - 90,429 44 UTILITIES 530,108 - 530,108 242,464 - 46% - 530,108 45 EQPT & CONTRACT SVCS 74,700 - 74,700 5,618 25,207 41% - 74,700 46 PROVISN FOR INS LOSS 38,120 - 38,120 8,837 11,283 53% - 38,120 47 COST POOL 78,878 - 78,878 - - 0% - 78,878 48 ASSET/CAPITAL OUTLAY 36,000 - 36,000 - - 0% - 36,000
TOTAL RHA NEVIN PLAZA-EXP 2,077,758 - 2,077,758 501,145 237,734 36% - 2,077,758 4405 RHA NYSTROM VILLAGE
3B INTERGOV FED GRANT (416,629) - (416,629) (279,119) - 67% - (416,629) 38 OTHER REVENUE (6,000) - (6,000) - - 0% - (6,000) 39 RENTAL INCOME (250,000) - (250,000) (111,313) - 45% - (250,000) 90 OPER XFERS IN (355,119) - (355,119) - - 0% - (355,119) TOTAL RHA NYSTROM VILLAGE-REV (1,027,748) - (1,027,748) (390,432) - 38% - (1,027,748) -
40 SALARIES AND WAGES 249,318 - 249,318 95,601 - 38% - 249,318 41 PYRLL/FRINGE BENEFIT 194,769 - 194,769 71,407 - 37% - 194,769 42 PROF & ADMIN 113,328 (4,340) 108,988 17,526 27,927 42% - 108,988 43 OTHER OPERATING 50,630 4,340 54,970 12,988 2,564 28% - 54,970 44 UTILITIES 195,100 - 195,100 74,422 - 38% - 195,100 45 EQPT & CONTRACT SVCS 134,000 - 134,000 23,654 30,574 40% - 134,000 46 PROVISN FOR INS LOSS 25,420 - 25,420 5,895 7,525 53% - 25,420 47 COST POOL 41,183 - 41,183 - - 0% - 41,183 48 ASSET/CAPITAL OUTLAY 24,000 - 24,000 - - 0% - 24,000 TOTAL RHA NYSTROM VILLAGE-EXP 1,027,748 - 1,027,748 301,492 68,590 36% - 1,027,748 Notes:
[20] Rental income, Nevin Plaza Building expected to close in February so there will be a loss of rental income for 4 months. Also, tenant rent has been coming in at a lower amount [21] Grants, Nevin Plaza Building's projected closing and transfer to EAH Housing is expected in February 2023 [22] General Fund Operating Subsidy Increase due to Nevin Plaza revenue decrease 18

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 4406 RHA RICHMOND VILLAGE ONE
3B INTERGOV FED GRANT (233,080) - (233,080) (70,807) - 30% - (233,080) TOTAL RHA RICHMOND VILLAGE ONE-REV (233,080) - (233,080) (70,807) - 30% - (233,080) 40 SALARIES AND WAGES - - - 2,005 - - - - 41 PYRLL/FRINGE BENEFIT - - - 1,032 - - - - 50 GRANT EXPENDITURES 233,080 - 233,080 70,807 - 30% - 233,080 TOTAL RHA RICHMOND VILLAGE ONE-EXP 233,080 - 233,080 73,844 - 32% - 233,080 4407 RHA RICHOND VILLAGE TWO
3B INTERGOV FED GRANT (205,818) - (205,818) (62,193) - 30% - (205,818) TOTAL RHA RICHOND VILLAGE TWO-REV (205,818) - (205,818) (62,193) - - (205,818) 50 GRANT EXPENDITURES 205,818 - 205,818 62,193 - 30% - 205,818 TOTAL RHA RICHMOND VILLAGE TWO-EXP 205,818 - 205,818 62,193 - 30% - 205,818 -
4408 RHA RICHMOND VILLAGE THREE
3B INTERGOV FED GRANT (78,516) - (78,516) (28,650) - 36% - (78,516) TOTAL RHA RICHMOND VILLAGE THREE-REV (78,516) - (78,516) (28,650) - - (78,516) 50 GRANT EXPENDITURES 78,516 - 78,516 28,650 - 36% - 78,516 TOTAL RHA RICHMOND VILLAGE THREE-EXP 78,516 - 78,516 28,650 - 36% - 78,516 4501 RHA CENTRAL OFFICE COST CENTER
USE OF MONEY & PROPRTY - - - (6) - - -
-
38 OTHER REVENUE - - - (1) - - - - 90 OPER XFERS IN (146,983) - (146,983) - - 0% - (146,983) TOTAL RHA CENTRAL OFFICE COST CENTER REV (146,983) - (146,983) (7) - - (146,983) -
40 SALARIES AND WAGES 38,255 - 38,255 112,255 - 293% - 38,255 41 PYRLL/FRINGE BENEFIT 88,354 - 88,354 96,564 - 109% - 88,354 42 PROF & ADMIN - - - 380 - - - - 43 OTHER OPERATING - - - 3,586 - - - - 44 UTILITIES - - - 4,584 - - - - 45 EQPT & CONTRACT SVCS - - - 112 - - - - 47 COST POOL 20,374 - 20,374 - - 0% - 20,374 TOTAL RHA CENTRAL OFFICE COST CENTER EXP 146,983 - 146,983 217,481 - - 146,983 4502 RHA HOUSING CORPORATION
42 PROF & ADMIN - - - - - - 20,000 20,000 [23] TOTAL RHA HOUSING CORPORATION - - - - - - 20,000 20,000 NOTES
[23] Housing Corp professional and legal services
19

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 5001 INSURANCE RESERVES
36 USE OF MONEY&PROPRTY - - - (117,640) - - - - 37 CHARGES FOR SERVICES (19,184,635) - (19,184,635) (8,784,154) - 46% - (19,184,635) 38 OTHER REVENUE - - - (188,172) - - - - 3C INTERGOV STATE GRANT - - - (397,858) - - - - 90 OPER XFERS IN - - - - - - (2,500,000) (2,500,000) [24] TOTAL INSURANCE RESERVES-REV (19,184,635) - (19,184,635) (9,487,824) - 49% (2,500,000) (21,684,635) 40 SALARIES AND WAGES 440,821 - 440,821 243,982 - 55% 41,795 482,616 [25] 41 PYRLL/FRINGE BENEFIT 277,397 - 277,397 134,939 - 49% - 277,397 42 PROF & ADMIN 1,027,700 (67,564) 960,136 57,198 79,342 14% 532,597 1,492,733 [26] 43 OTHER OPERATING 50,500 - 50,500 3,119 - 6% - 50,500 45 EQPT & CONTRACT SVCS - 25,000 25,000 - 25,000 100% - 25,000 46 PROVISN FOR INS LOSS 16,740,502 (806,423) 15,934,079 7,482,026 19,926 47% - 15,934,079 47 COST POOL 533,987 - 533,987 266,992 - 50% - 533,987 48 ASSET/CAPITAL OUTLAY 7,000 2,332,698 2,339,698 73,930 4,743,460 206% - 2,339,698 TOTAL INSURANCE RESERVES-EXP 19,077,907 1,483,711 20,561,618 8,262,186 4, 867,727 64% 574,392 21,136,010 5003 EQUIPMENT SERVICES
36 USE OF MONEY&PROPRTY - - - (9,525) - - - - 37 CHARGES FOR SERVICES (5,120,000) - (5,120,000) (1,889,994) - 37% - (5,120,000) 60 PROC FR SLE PROP - - - (4,976) - - - - 90 OPER XFERS IN (426,018) - (426,018) (213,012) - 50% - (426,018) TOTAL EQUIPMENT SERVICES-REV (5,546,018) - (5,546,018) (2,117,507) - 38% - (5,546,018) 45 EQPT & CONTRACT SVCS - - - - - - - - 48 ASSET/CAPITAL OUTLAY 5,766,000 805,644 6,571,644 2,988 2,758,852 42% - 6,571,644 49 DEBT SERVICE EXPENDITURE 326,018 - 326,018 163,009 - 50% - 326,018 TOTAL EQUIPMENT SERVICES-EXP 6,092,018 805,644 6,897,662 165,997 2,758,852 42% - 6,897,662 5008 COMPENSATED ABSENCES -
38 OTHER REVENUE - - - (1,299,997) - - - - TOTAL COMPENSATED ABSENCES-REV - - - (1,299,997) - - - - NOTES
[24] Transfer in from General Fund towards targeted 80% Confidence Level, current Confidence Level is around 65% [25] Risk Management is requesting an additional Senior Personnel Analyst. This will be a new position to provide senior level support in Risk Management for General Liability, Safety, Contract Insurance and other projects such as: policy updates, wellness program, implementation of an insurance tracking system; reclass - Admin Services Analyst to lower Personnel Analyst II [26] Insurance premium higher than budgeted
20

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 40 SALARIES AND WAGES - - - 1,248,823 - - - - 41 PYRLL/FRINGE BENEFIT - - - 18,085 - - - - TOTAL COMPENSATED ABSENCES-EXP - - - 1,266,908 - - - - 6004 COMMISSION ON AGING
38 OTHER REVENUE - (30,000) (30,000) (414) - 1% - (30,000) TOTAL COMMISSION ON AGING-REV - (30,000) (30,000) (414) - - (30,000) 43 OTHER OPERATING - 30,000 30,000 6,879 928 26% - 30,000 TOTAL COMMISSION ON AGING-EXP - 30,000 30,000 6,879 928 26% - 30,000 6007 SENIOR TRUST DEPOST
38 OTHER REVENUE - (50,000) (50,000) (540) - 1% - (50,000) TOTAL SENIOR TRUST DEPOST-REV - (50,000) (50,000) (540) - - (50,000) 43 OTHER OPERATING - 50,000 50,000 2,151 700 6% - 50,000 TOTAL SENIOR TRUST DEPOST-EXP - 50,000 50,000 2,151 700 6% - 50,000
6047 CERTBT PLAN FUND
36 USE OF MONEY & PROPERTY - - - 548,244 - - - - 38 OTHER REVENUE - - - (363,090) - - - - TOTAL CERTBT PLAN FUND-REV - - - 185,154 - - - 42 PROF & ADMIN - - - 1,621 - - - - TOTAL CERTBT PLAN FUND-EXP - - - 1,621 - 0% - -

6048 OPEB PLAN FUND
36 USE OF MONEY & PROPERTY - - - (1,118,146) - - - - 38 OTHER REVENUE - - - (541,427) - - - - 42 PROF & ADMIN - - - 50,002 - - - - TOTAL OPEB PLAN FUND - - - (1,609,571) - 0% - - 6049 PT MOLATE PRIVATE-PURPOSE TRST
36 USE OF MONEY & PROPERTY - - - (29) - - - - TOTAL PT MOLATE PRIVATE-PURPOSE TRST-REV - - - (29) - - - -
50 GRANT EXPENITURES - - - 250,621 - - - - TOTAL PT MOLATE PRIVATE-PURPOSE TRST-EXP - - - 250,621 - 0% - - 6050 GENERAL PENSION
36 USE OF MONEY & PROPERTY - - - (3,037) - - - - 90 OPER XFERS IN (152,897) - (152,897) (152,897) - 100% - (152,897) TOTAL GENERAL PENSION-REV (152,897) - (152,897) (155,934) - 100% - (152,897) 21

City of Richmond
FY2022-23
Mid-Year Report
Attachment 5 Non General Fund Revenues and Expenditures by Fund FY2022-23 FY2022-23 FY2022-23

NON-GENERAL FUNDS ORIGINAL TRANSFERS ACTUAL MID-YEAR REVISED REVENUES & EXPENSES APPROP ADJSTMTS REVISED BUDGET EXPENDED ENCUMBRANCES % USED ADJSTMTS BUDGET NOTES 41 PYRLL/FRINGE BENEFIT - - - 120,354 - - - - TOTAL GENERAL PENSION-EXP - - - 120,354 - 0% - - 6051 POLICE AND FIRE PENSION
36 USE OF MONEY & PROPERTY - - - 1,519,273 - - - - TOTAL POLICE AND FIRE PENSION-REV - - - 1,519,273 - - - 41 PYRLL/FRINGE BENEFIT - - - 490,625 - - - - 42 PROF & ADMIN - - - 31,077 - - - - TOTAL POLICE AND FIRE PENSION-EXP - - - 521,702 - - - - 6052 GARFIELD PENSION
36 USE OF MONEY & PROPERTY - - - (3,467) - - - - 90 OPER XFERS IN (12,408) - (12,408) (12,408) - 100% - (12,408) TOTAL GARFIELD PENSION-REV (12,408) - (12,408) (15,875) - 100% - (12,408) -
41 PYRLL/FRINGE BENEFIT - - - 13,268 - - - -
91 OPER XFERS OUT - - - - - - 210,463 210,463 [27] TOTAL POLICE AND FIRE PENSION-EXP - - - 13,268 - 100% 210,463 210,463 - NOTES
[27] Garfield pension trust fund close out, currently there are no outstanding beneficiaries on the plan.

TOTAL FUNDS-REV (199,940,740) (10,062,885) (210,003,625) (86,541,434) - (4,179,075) (214,182,700) TOTAL FUNDS-EXP 231,706,650 70,484,330 302,190,979 95,211,814 56,883,801 1,358,660 303,549,639 22