City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
GENERAL FUND REVENUE & EXPENDITURE SUMMARY
GENERAL FUND REVENUE SUMMARY BY CHARACTER
PROPERTY TAXES (50,567,173) (50,567,173) - - 0% 0% (50,567,173) [1] SALES & USE TAX (56,752,495) (56,752,495) (3,510,502) - 6% 6% (53,241,993) [2] UTILITY USERS TAX (55,775,083) (55,775,083) (18,202,648) - 33% 33% (37,572,436) [3] OTHER TAXES (23,237,723) (23,237,723) (1,261,128) - 5% 5% (21,976,596) [4] LICENSES,PRMITS&FEES (13,286,195) (13,286,195) (1,012,451) - 8% 8% (12,273,745) [5] FINES & FORFEITURES (331,144) (331,144) (18,860) - 6% 6% (312,284) [6] USE OF MONEY&PROPRTY (1,011,535) (1,011,535) - - 0% 0% (1,011,535) [7] CHARGES FOR SERVICES (2,561,992) (2,561,992) (456,285) - 18% 18% (2,105,707) [8] OTHER REVENUE (238,480) (238,480) (59,863) - 25% 25% (178,617) [9] RENTAL INCOME (777,028) (777,028) (198,639) - 26% 26% (578,389) [10] INTERGOV STATE TAXES (125,000) (125,000) - - 0% 0% (125,000) [11] INTERGOV STATE GRANT (110,000) (110,000) (89,613) - 81% 81% (20,387) [12] INTERGOV OTHER GRANT (250,000) (250,000) - - 0% 0% (250,000) [13] PROC FR SLE PROP - - (4,734) - - 100% 4,734 [14] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [15] OPER XFERS IN (20,310,358) (20,310,358) (20,245,270) - 100% 100% (65,088) [16] TOTAL GENERAL FUND REVENUE (225,374,607) (225,374,607) (45,059,992) - 20% 20% (180,314,615) NOTES:
[1] Property tax assessment are received in December, April and June. [2] Sales & Use Tax revenue has a lag of two months, full Quarter 1 revenue will be received in November. [3] Utility user tax is trending higher mainly due to PGE revenue increase [4] Transfer tax is trending lower. It is a volatile revenue stream and varys significantly from month to month and a few large sales have a significant impact. [5] Measure U revenue will be received between January and June of 2024. [6] Revenues are not received equally monthly.
[7] Interest allocation journal is pending for Quarter 1, historically these allocations are done in October, January, April, and July. [8] Revenues are received intermittent after services are completed. [9] Trending as forecasted
[10] Recreational rental fees received for Community Parks, National Park Services and Auditorium. [11] State taxes for motor vehicles fees received between January through March from the State of California [12] Received reimbursement from State of CA for programs that fall under SB90 (State Mandated Claims Reimbursement Program) [13] Contra Costa County grant to supplement law enforcement services. First contribution to be received in October 2023 [14] Received revenue for sale of scrap metal
[15] Loan proceeds are received in November
[16] Transfer In for Secured Pension tax Override FY23/24 1 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
GENERAL FUND EXPENDITURES SUMMARY BY CHARACTER
SALARIES AND WAGES 83,345,132 83,313,182 19,512,963 - 23% 23% 63,800,219 PYRLL/FRINGE BENEFIT 62,867,833 62,867,833 14,491,497 - 23% 23% 48,376,336 PROF & ADMIN 20,302,711 20,478,343 1,517,948 4,167,109 28% 7% 18,960,394 [17] OTHER OPERATING 8,611,971 8,503,177 1,092,355 1,753,373 33% 13% 7,410,823 [18] UTILITIES 5,288,272 5,152,411 1,269,701 725,176 39% 25% 3,882,710 [19] EQPT & CONTRACT SVCS 5,918,655 5,209,645 1,079,619 613,490 32% 21% 4,130,026 [20] PROVISN FOR INS LOSS 34,200 34,200 29,572 - 86% 86% 4,628 [21] COST POOL 21,593,734 21,593,734 5,403,281 - 25% 25% 16,190,453 ASSET/CAPITAL OUTLAY 1,893,500 2,703,483 451,922 353,205 30% 17% 2,251,561 [22] DEBT SVC EXPENDITURE 841,353 841,353 - - 0% 0% 841,353 [23] A87 COST PLAN REIMBS (3,531,611) (3,531,611) (913,905) - 26% 26% (2,617,706) [24] GRANT EXPENDITURES 19,155 19,155 (1,625) 6,277 24% -8% 20,780 OPER XFERS OUT 18,189,702 18,189,702 5,622,103 - 31% 31% 12,567,599 [25] TOTAL GENERAL FUND EXPENDITURE 225,374,607 225,374,607 49,555,430 7,618,629 25% 22% 175,819,177 NOTES:
[17] Professional services invoices are pending to be processes depending on the services being completed. [18] Building and Investigative team vehicle rentals, bulk fuel delivery for the City of Richmond's three fuel sites and copier leases [19] Heating and natural gas for the City of Richmond buildings, internet services and television equipment rental for recreation community centers and cell phone services. [20] Softwae maintenance for MUNIS accounting system, maintenance services for vegetation and park management and shredding services. [21] Annual payments for insurance premiums for drones, fire boat and fire apparatus. [22] Network upgrade for Police dispatch software Nogagon Technology [23] Debt payments are serviced per the schedule.
[24] Administrative overhead reimbursement from non-general fund departments as part of A87 Cost Plan. [25] Transfer Out per the City Council approved schedule to various porgrams. 2 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
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ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
GENERAL FUND BY DEPARTMENT BY REVENUE AND EXPENDITURES
10 OFFICE OF THE MAYOR
SALARIES AND WAGES 372,679 362,679 68,305 - 19% 19% 294,374 PYRLL/FRINGE BENEFIT 258,424 258,424 44,847 - 17% 17% 213,577 PROF & ADMIN 20,500 30,500 143 - 0% 0% 30,357 OTHER OPERATING 3,400 3,400 195 - 6% 6% 3,205 UTILITIES 3,000 3,000 1,367 - 46% 46% 1,633 [26] COST POOL 35,927 35,927 8,981 - 25% 25% 26,946 EXPENDITURE 693,930 693,930 123,838 - 18% 18% 570,092 11 CITY COUNCIL
SALARIES AND WAGES 329,452 329,452 68,310 - 21% 21% 261,142 PYRLL/FRINGE BENEFIT 322,675 322,675 60,642 - 19% 19% 262,033 PROF & ADMIN 55,450 55,450 2,046 - 4% 4% 53,404 OTHER OPERATING 18,800 18,800 1,100 2,455 19% 6% 15,245 UTILITIES 1,100 1,100 - - 0% 0% 1,100 COST POOL 51,068 51,068 12,764 - 25% 25% 38,304 ASSET/CAPITAL OUTLAY 3,000 3,000 - - 0% 0% 3,000 EXPENDITURE 781,545 781,545 144,862 2,455 19% 19% 634,228 12 COMMUNITY POL REV COMMISSION
SALARIES AND WAGES 50,000 50,000 10,156 - 20% 20% 39,844 PYRLL/FRINGE BENEFIT 688 688 1,015 - 148% 148% (327) [27] PROF & ADMIN 24,450 24,450 - 1,350 6% 0% 23,100 OTHER OPERATING 1,050 1,050 45 - 4% 4% 1,005 EXPENDITURE 76,188 76,188 11,216 1,350 16% 15% 63,622 13 CITY MANAGER
SALARIES AND WAGES 672,538 672,538 151,309 - 22% 22% 521,229 PYRLL/FRINGE BENEFIT 319,662 319,662 76,773 - 24% 24% 242,889 PROF & ADMIN 204,347 204,447 1,880 220 1% 1% 202,347 OTHER OPERATING 9,400 9,300 250 2,500 30% 3% 6,550 [28] NOTES:
[26] Verizon Wireless cell phone charges trending slightly higher than anticipated [27] Budget adjustment completed in October 2023 to cover Unemployment Insurance and Worker's Comp Clerical [28] PO encumbered with Ricoh USA Inc. for copier lease 3 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
UTILITIES - - 153 - - - (153) [29] EQPT & CONTRACT SVCS 200 200 24 51 38% 12% 125 [30] COST POOL 69,244 69,244 17,314 - 25% 25% 51,930 A87 COST PLAN REIMBS (180,453) (180,453) (45,111) - 25% 25% (135,342) EXPENDITURE 1,094,938 1,094,938 202,592 2,771 19% 19% 889,575 14 CITY CLERK
LICENSES,PRMITS&FEES (600) (600) (200) - 33% 33% (400) CHARGES FOR SERVICES (3,000) (3,000) (1,540) - 51% 51% (1,460) REVENUE (3,600) (3,600) (1,740) - 48% 48% (1,860) SALARIES AND WAGES 489,328 489,328 126,795 - 26% 26% 362,533 [31] PYRLL/FRINGE BENEFIT 294,431 294,431 76,913 - 26% 26% 217,518 [32] PROF & ADMIN 145,100 145,100 44,992 22,580 47% 31% 77,528 [33] OTHER OPERATING 20,300 20,300 439 2,500 14% 2% 17,361 UTILITIES 1,000 1,000 35 - 4% 4% 965 COST POOL 61,454 61,454 15,365 - 25% 25% 46,089 A87 COST PLAN REIMBS (70,463) (70,463) (17,615) - 25% 25% (52,848) EXPENDITURE 941,150 941,150 246,924 25,080 29% 26% 669,146 15 CITY ATTORNEY
LICENSES,PRMITS&FEES - - (672) - - - 672 [34] REVENUE - - (672) - - - 672 SALARIES AND WAGES 1,381,647 1,356,647 232,145 - 17% 17% 1,124,502 PYRLL/FRINGE BENEFIT 744,333 744,333 126,999 - 17% 17% 617,334 PROF & ADMIN 1,974,850 1,999,050 2,914 1,613,238 81% 0% 382,899 [35] OTHER OPERATING 27,750 27,750 362 21,000 77% 1% 6,388 [36] UTILITIES - 800 257 - 32% 32% 543 EQPT & CONTRACT SVCS 1,250 1,250 48 52 8% 4% 1,150 COST POOL 112,565 112,565 28,145 - 25% 25% 84,420 A87 COST PLAN REIMBS (319,088) (319,088) (79,769) - 25% 25% (239,319) EXPENDITURE 3,923,307 3,923,307 311,101 1,634,289 50% 8% 1,977,917 NOTES:
[29] Budget adjustment completed in October 2023 to cover utility costs. [30] PO encumbered with Shred Defense Inc. for shredding services [31] Salaries slightly over budget due to 5% Cost Of Living Adjustments (COLA) increase. [32] Professional Development budget used for the year. [33] PO's encumbered with Carahsoft Technology Corporation for E-Signature solution, and Netfile Inc. for Form 700 and Campaign E-Filing [34] Licenses and Permit fee revenue is unpredictable. Budget will be added at mid-year. [35] PO encumbered with Aleshire & Wynder, LLP for City Attorney for legal services. [36] PO encumbered with Ricoh USA Inc. for copier lease 4 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
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ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
16 PLANNING & BUILDING SERVICES
LICENSES,PRMITS&FEES (955,500) (955,500) (50,132) - 5% 5% (905,368) [37] OTHER REVENUE (30,000) (30,000) (19,548) - 65% 65% (10,452) REVENUE (985,500) (985,500) (69,680) - 7% 7% (915,820) SALARIES AND WAGES 866,463 866,463 171,223 - 20% 20% 695,240 PYRLL/FRINGE BENEFIT 652,308 652,308 128,338 - 20% 20% 523,970 PROF & ADMIN 875,400 875,400 65,405 162,785 26% 7% 647,210 [38] OTHER OPERATING 28,947 28,947 5,002 4,034 31% 17% 19,911 [39] UTILITIES 11,500 11,500 - 7,333 64% 0% 4,167 [40] EQPT & CONTRACT SVCS 13,549 13,549 - - 0% 0% 13,549 COST POOL 289,411 289,411 58,600 - 20% 20% 230,811 EXPENDITURE 2,737,578 2,737,578 428,567 174,152 22% 16% 2,134,858 17 FINANCE
SALARIES AND WAGES 3,491,350 3,471,350 702,105 - 20% 20% 2,769,245 PYRLL/FRINGE BENEFIT 2,228,150 2,228,150 443,798 - 20% 20% 1,784,352 PROF & ADMIN 1,014,389 1,034,389 250,878 10,831 25% 24% 772,680 OTHER OPERATING 65,806 65,806 7,613 24,141 48% 12% 34,053 [41] UTILITIES 1,400 1,400 541 - 39% 39% 859 [42] EQPT & CONTRACT SVCS 435 435 24 103 29% 6% 308 [43] COST POOL 283,577 283,577 70,895 - 25% 25% 212,682 A87 COST PLAN REIMBS (1,152,435) (1,152,435) (288,102) - 25% 25% (864,333) EXPENDITURE 5,932,672 5,932,672 1,187,752 35,074 21% 20% 4,709,846 18 HUMAN RESOURCES
SALARIES AND WAGES 1,323,935 1,323,935 236,064 - 18% 18% 1,087,871 PYRLL/FRINGE BENEFIT 828,677 828,677 135,405 - 16% 16% 693,272 PROF & ADMIN 1,119,700 1,119,700 27,491 375,242 36% 2% 716,967 [44] NOTES:
[37] Revenues are not received equally monthly.
[38] PO encumbered with Civica Law Group for consulting services for code enforcement recievership action [39] PO encumbered with Ricoh USA Inc. for copier lease [40] PO encumbered with Verizon for cellular service.
[41] PO encumbered with Ricoh USA Inc. for copier lease [42] Verizon wireless charges
[43] PO encumbered with Shred Defense Inc. for shredding services [44] PO's encumbered with Faftelis Financial Consultants, and Liebert Cassidi Whitmmore for workforce analysis, emergency services data analysis, and labor negotiations contracts 5 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
OTHER OPERATING 35,705 35,705 2,575 7,656 29% 7% 25,475 [45] UTILITIES 1,500 1,500 141 - 9% 9% 1,359 EQPT & CONTRACT SVCS 150 150 24 26 33% 16% 100 [46] COST POOL 218,189 218,189 54,551 - 25% 25% 163,638 A87 COST PLAN REIMBS (184,290) (184,290) (46,068) - 25% 25% (138,222) EXPENDITURE 3,343,566 3,343,566 410,182 382,924 24% 12% 2,550,460 19 POLICE
LICENSES,PRMITS&FEES (90,000) (90,000) (38,750) - 43% 43% (51,250) FINES & FORFEITURES (50,000) (50,000) (3,984) - 8% 8% (46,016) [47] CHARGES FOR SERVICES (1,068,000) (1,068,000) (207,673) - 19% 19% (860,327) [48] OTHER REVENUE (12,000) (12,000) (6,684) - 56% 56% (5,316) INTERGOV STATE GRANT (10,000) (10,000) - - 0% 0% (10,000) [49] INTERGOV OTHER GRANT (250,000) (250,000) - - 0% 0% (250,000) [50] REVENUE (1,480,000) (1,480,000) (257,091) - 17% 17% (1,222,909) SALARIES AND WAGES 34,418,730 34,418,730 7,653,005 - 22% 22% 26,765,726 PYRLL/FRINGE BENEFIT 27,058,010 27,058,010 5,468,265 - 20% 20% 21,589,744 PROF & ADMIN 5,348,305 5,348,305 452,999 855,091 24% 8% 4,040,215 OTHER OPERATING 2,972,200 2,972,200 731,230 494,338 41% 25% 1,746,632 [51] UTILITIES 400,000 400,000 46,426 240,399 72% 12% 113,175 [52] EQPT & CONTRACT SVCS 614,600 614,600 6,010 28,772 6% 1% 579,818 PROVISN FOR INS LOSS 5,700 5,700 5,200 - 91% 91% 500 [53] COST POOL 5,463,534 5,463,534 1,335,882 - 24% 24% 4,127,652 ASSET/CAPITAL OUTLAY 735,000 735,000 11,926 14,832 4% 2% 708,242 EXPENDITURE 77,016,079 77,016,079 15,710,942 1,633,432 23% 20% 59,671,704 NOTES:
[45] PO encumbered with Ricoh USA Inc. for copier lease [46] PO encumbered with Shred Defense Inc. for shredding services [47] Revenue is not received equally monthly
[48] Revenue is not received equally monthly
[49] State of California grant. Reimbursements are received after expenses are incurred [50] Contra Costa County grant to supplement law enforcement services. First installment to be received in October 2023 [51] PO's encumbered with Dicon Fiberoptics Inc. for building lease, and Enterprise Rent a Car for investigative team vehicle rental [52] PO encumbered for AT&T services
[53] Annual insurance premiums for drones
6 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
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ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
20 FIRE
LICENSES,PRMITS&FEES (855,000) (855,000) (98,137) - 11% 11% (756,863) [54] CHARGES FOR SERVICES (720,503) (720,503) (42,374) - 6% 6% (678,129) [55] REVENUE (1,575,503) (1,575,503) (140,511) - 9% 9% (1,434,992) SALARIES AND WAGES 19,063,727 19,063,727 4,626,649 - 24% 24% 14,437,078 PYRLL/FRINGE BENEFIT 15,085,269 15,085,269 3,331,462 - 22% 22% 11,753,807 PROF & ADMIN 1,699,815 1,586,971 1,768 105,969 7% 0% 1,479,234 OTHER OPERATING 817,694 817,694 7,539 3,170 1% 1% 806,985 UTILITIES 33,500 33,500 3,501 - 10% 10% 29,999 EQPT & CONTRACT SVCS 215,850 215,850 28 32 0% 0% 215,790 PROVISN FOR INS LOSS 27,000 27,000 24,372 - 90% 90% 2,628 [56] COST POOL 2,507,975 2,507,975 592,000 - 24% 24% 1,915,975 ASSET/CAPITAL OUTLAY 25,500 25,500 - - 0% 0% 25,500 DEBT SVC EXPENDITURE 114,442 114,442 - - 0% 0% 114,442 OPER XFERS OUT 326,018 326,018 81,506 - 25% 25% 244,512 EXPENDITURE 39,916,790 39,803,946 8,668,824 109,171 22% 22% 31,025,951 21 OFFICE OF NEIGHBORHOOD SAFETY
SALARIES AND WAGES 1,510,773 1,510,773 334,956 - 22% 22% 1,175,817 PYRLL/FRINGE BENEFIT 1,038,192 1,038,192 260,176 - 25% 25% 778,016 PROF & ADMIN 783,710 783,710 23,092 - 3% 3% 760,618 OTHER OPERATING 97,640 97,640 10,556 5,432 16% 11% 81,653 UTILITIES 20,000 20,000 3,186 - 16% 16% 16,814 COST POOL 242,344 242,344 60,589 - 25% 25% 181,755 ASSET/CAPITAL OUTLAY 28,000 28,000 2,812 - 10% 10% 25,188 GRANT EXPENDITURES - - 12 - - - (12) EXPENDITURE 3,720,659 3,720,659 695,379 5,432 19% 19% 3,019,848 23 PUBLIC WORK & ENGINEERING SVCS
LICENSES,PRMITS&FEES (106,100) (106,100) (3,314) - 3% 3% (102,786) [57] CHARGES FOR SERVICES (638,289) (638,289) (204,699) - 32% 32% (433,590) OTHER REVENUE (120,000) (120,000) (3,827) - 3% 3% (116,173) [58] RENTAL INCOME (18,000) (18,000) (4,304) - 24% 24% (13,696) [59] PROC FR SLE PROP - - (4,734) - - - 4,734 REVENUE (882,389) (882,389) (220,877) - 25% 25% (661,512) NOTES:
[54] Revenue is not received equally monthly
[55] Revenue is not received equally monthly
[56] Annual insurance premium for fire boat and fire apparatus [57] Revenues are not received equally monthly.
[58] Revenues are not received equally monthly.
[59] Revenues are not received equally monthly.
7 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 9,589,943 9,614,943 2,523,934 - 26% 26% 7,091,009 [60] PYRLL/FRINGE BENEFIT 8,053,057 8,053,057 1,909,969 - 24% 24% 6,143,088 PROF & ADMIN 1,268,113 1,270,369 20,781 187,177 16% 2% 1,062,411 OTHER OPERATING 2,453,620 2,386,364 308,804 1,100,694 59% 13% 976,866 [61] UTILITIES 4,058,504 3,931,504 1,163,104 399,244 40% 30% 2,369,156 [62] EQPT & CONTRACT SVCS 957,400 1,007,400 112,675 385,177 49% 11% 509,548 [63] COST POOL 7,596,307 7,596,307 1,612,833 - 21% 21% 5,983,474 ASSET/CAPITAL OUTLAY 35,000 152,000 - - 0% 0% 152,000 DEBT SVC EXPENDITURE 726,911 726,911 - - 0% 0% 726,911 A87 COST PLAN REIMBS (647,398) (647,398) (192,860) - 30% 30% (454,538) [64] EXPENDITURE 34,091,457 34,091,457 7,459,241 2,072,291 28% 22% 24,559,925 24 LIBRARY & CULTURAL SERVICES
RENTAL INCOME (20,000) (20,000) (7,727) - 39% 39% (12,273) REVENUE (20,000) (20,000) (7,727) - 39% 39% (12,273) SALARIES AND WAGES 2,821,326 2,821,326 605,953 - 21% 21% 2,215,373 PYRLL/FRINGE BENEFIT 2,096,396 2,096,396 434,705 - 21% 21% 1,661,691 PROF & ADMIN 686,353 687,553 186,160 251,583 64% 27% 249,809 [65] OTHER OPERATING 57,220 53,165 5,022 34,481 74% 9% 13,662 [66] UTILITIES 9,700 9,700 459 2,122 27% 5% 7,119 [67] EQPT & CONTRACT SVCS 1,600 1,600 90 110 13% 6% 1,400 NOTES:
[60] Staff salaries slightly higher than anticipated
[61] PO encumbered with Bosco Oil Company for bulk fuel delivery for City of Richmond (COR) 3 fuel sites. [62] PO's encumbered with ABAG Energy Resources for heating and natural gas for City of Richmond (COR) buildings, and with Richmond Sanitary Service for sanitary bins for neighborhoods clean ups [63] PO's encumbered with JA Momaney services for maintenance services for traffic signal poles, and Forster & Kroeger Landscape for vegetation park management. [64] Admin charges for general liability services slightly higher than anticipated [65] PO encumbered with Baker & Taylor for purchase of books, audio books and DVDs for adults Library department. [66] PO encumbered with Ricoh USA Inc. for copier lease [67] PO encumbered with Verizon Wireless for internet services. 8 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
COST POOL 285,035 285,035 71,258 - 25% 25% 213,777 ASSET/CAPITAL OUTLAY 20,100 22,955 1,273 - 6% 6% 21,682 EXPENDITURE 5,977,730 5,977,730 1,304,921 288,296 27% 22% 4,384,513 25 COMMUNITY SERVICES
LICENSES,PRMITS&FEES (548,720) (548,720) (174,765) - 32% 32% (373,955) OTHER REVENUE (16,000) (16,000) (13,826) - 86% 86% (2,174) RENTAL INCOME (563,950) (563,950) (127,698) - 23% 23% (436,252) [68] REVENUE (1,128,670) (1,128,670) (316,289) - 28% 28% (812,381) SALARIES AND WAGES 4,100,628 4,098,678 845,280 - 21% 21% 3,253,398 PYRLL/FRINGE BENEFIT 1,615,873 1,615,873 576,345 - 36% 36% 1,039,529 [69] PROF & ADMIN 595,426 711,145 119,835 16,272 19% 17% 575,038 OTHER OPERATING 74,233 72,818 3,668 10,787 20% 5% 58,363 UTILITIES 44,625 44,964 4,252 19,438 53% 9% 21,274 [70] EQPT & CONTRACT SVCS 6,000 6,000 66 84 3% 1% 5,850 COST POOL 366,110 366,110 91,531 - 25% 25% 274,579 ASSET/CAPITAL OUTLAY 12,927 13,077 150 - 1% 1% 12,927 GRANT EXPENDITURES 19,155 19,155 (1,637) 6,277 24% -9% 14,515 EXPENDITURE 6,834,977 6,947,821 1,639,489 52,859 24% 24% 5,255,473 26 INFORMATION TECHNOLOGY
OTHER REVENUE - - (188) - - - 188 REVENUE - - (188) - - - 188 SALARIES AND WAGES 1,042,181 1,042,181 217,572 - 21% 21% 824,609 PYRLL/FRINGE BENEFIT 661,502 661,502 134,879 - 20% 20% 526,623 PROF & ADMIN 860,432 975,432 143,794 274,833 43% 15% 556,805 [71] OTHER OPERATING 79,945 79,945 2,322 31,859 43% 3% 45,764 [72] UTILITIES 435,100 425,100 46,279 56,640 24% 11% 322,180 NOTES:
[68] Revenues are not received equally monthly.
[69] Workers compensation and Unemployment Insurance are higher than anticipated [70] PO encumbered with Comcast for internet services & television equipment rental for recreation community centers. [71] PO encumbered with Dell Cyber security hosting services [72]PO encumbered with Ricoh USA Inc. for copier lease
9 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
EQPT & CONTRACT SVCS 3,969,799 3,174,821 960,629 163,115 35% 30% 2,051,077 [73] COST POOL 148,843 148,843 37,216 - 25% 25% 111,627 ASSET/CAPITAL OUTLAY 1,033,473 1,723,451 435,761 338,373 45% 25% 949,317 [74] A87 COST PLAN REIMBS (410,873) (410,873) (102,713) - 25% 25% (308,160) EXPENDITURE 7,820,402 7,820,402 1,875,739 864,820 35% 24% 5,079,842 36 ECONOMIC DEVELOPMENT PROGRM
OTHER TAXES (1,687,995) (1,687,995) (142,813) - 8% 8% (1,545,182) OPER XFERS IN (86,778) (86,778) (21,690) - 25% 25% (65,088) REVENUE (1,774,773) (1,774,773) (164,503) - 9% 9% (1,610,270) SALARIES AND WAGES 473,946 473,946 190,137 - 40% 40% 283,809 [75] PYRLL/FRINGE BENEFIT 316,160 316,160 99,935 - 32% 32% 216,225 [76] PROF & ADMIN 1,791,036 1,791,036 21,654 69,640 5% 1% 1,699,742 OTHER OPERATING 60,750 60,750 260 2,500 5% 0% 57,990 UTILITIES 10,440 10,440 - - 0% 0% 10,440 EQPT & CONTRACT SVCS 1,000 1,000 - - 0% 0% 1,000 PROVISN FOR INS LOSS 1,500 1,500 - - 0% 0% 1,500 COST POOL 63,190 63,190 15,805 - 25% 25% 47,385 EXPENDITURE 2,718,022 2,718,022 327,792 72,140 15% 12% 2,318,090 37 INTERNAL SERVICES PROGRAM
SALARIES AND WAGES 167,088 167,088 34,642 - 21% 21% 132,446 PYRLL/FRINGE BENEFIT 115,533 115,533 17,923 - 16% 16% 97,610 COST POOL 19,992 19,992 4,998 - 25% 25% 14,994 EXPENDITURE 302,613 302,613 57,564 - 19% 19% 245,049 38 TRANSPORTATION OPERATION
LICENSES,PRMITS&FEES (25,000) (25,000) (9,305) - 37% 37% (15,695) CHARGES FOR SERVICES (200) (200) - - 0% 0% (200) [77] REVENUE (25,200) (25,200) (9,305) - 37% 37% (15,895) NOTES:
[73] PO encumbered with Tyler Technologies for MUNIS maintenance [74] PO encumbered with Nonagon Technology for network upgrade for Richmond Police Department dispatch software [75] Staff salaries slightly higher than anticipated and no budget for auto allowance, medical flex and pension credits. A budget allocation might be needed [76] Life, and unemployment insurance and other fringe benefits higher than anticipated [77] Revenues are not received equally monthly.
10 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 250,100 250,100 64,422 - 26% 26% 185,678 [78] PYRLL/FRINGE BENEFIT 136,247 136,247 34,787 - 26% 26% 101,460 [79] PROF & ADMIN 10,500 10,500 - - 0% 0% 10,500 OTHER OPERATING 17,200 17,200 187 3,313 20% 1% 13,700 EQPT & CONTRACT SVCS 6,600 6,600 - - 0% 0% 6,600 COST POOL 35,876 35,876 8,966 - 25% 25% 26,910 ASSET/CAPITAL OUTLAY 500 500 - - 0% 0% 500 EXPENDITURE 457,023 457,023 108,362 3,313 24% 24% 345,348 91 NON-DEPARTMENTAL
PROPERTY TAXES (50,567,173) (50,567,173) - - 0% 0% (50,567,173) [80] SALES & USE TAX (56,752,495) (56,752,495) (3,510,502) - 6% 6% (53,241,993) [81] UTILITY USERS TAX (55,775,083) (55,775,083) (18,202,648) - 33% 33% (37,572,436) [82] OTHER TAXES (21,549,728) (21,549,728) (1,118,314) - 5% 5% (20,431,414) [83] LICENSES,PRMITS&FEES (10,705,275) (10,705,275) (637,177) - 6% 6% (10,068,098) [84] FINES & FORFEITURES (281,144) (281,144) (14,876) - 5% 5% (266,268) [85] USE OF MONEY&PROPRTY (1,011,535) (1,011,535) - - 0% 0% (1,011,535) [86] CHARGES FOR SERVICES (132,000) (132,000) - - 0% 0% (132,000) [87] OTHER REVENUE (60,480) (60,480) (15,790) - 26% 26% (44,690) RENTAL INCOME (175,078) (175,078) (58,910) - 34% 34% (116,168) [88] INTERGOV STATE TAXES (125,000) (125,000) - - 0% 0% (125,000) NOTES:
[78] Staff salaries higher than anticipated
[79] Fringe benefits higher than anticipated
[80] Property tax assessment are received in December, April and June. [81] Sales & Use Tax revenue has a lag of two months, full Quarter 1 revenue will be received in November. [82] Utility user tax is trending higher mainly due to PGE increased revenues [83] Transfer tax is trending lower. It is a volatile revenue stream and varys significantly from month to month and a few large sales have a significant impact. [84] Measure U revenue will be received between January and December of 2024. [85] Revenues are not received equally monthly.
[86] Interest allocation journal is pending for Quarter 1, historically these allocations are done in October, January, April, and July. [87] Revenues will be received after services are completed. [88] Hight variance due to the collection of $50K for office space rental from the National Park Service agency. 11 City of Richmond
FY2023-24 September 2023
Attachment 1 GENERAL FUND
Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
INTERGOV STATE GRANT (100,000) (100,000) (89,613) - 90% 90% (10,387) [89] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [90] OPER XFERS IN (20,223,580) (20,223,580) (20,223,580) - 100% 100% - [91] REVENUE (217,498,972) (217,498,972) (43,871,409) - 20% 20% (173,627,562) SALARIES AND WAGES 929,298 929,298 650,000 - 70% 70% 279,298 [92] PYRLL/FRINGE BENEFIT 1,042,246 1,042,246 1,128,321 - 108% 108% (86,075) [93] PROF & ADMIN 1,824,836 1,824,836 152,116 220,298 20% 8% 1,452,422 [94] OTHER OPERATING 1,770,311 1,734,343 5,187 2,514 0% 0% 1,726,643 UTILITIES 256,903 256,903 - - 0% 0% 256,903 EQPT & CONTRACT SVCS 130,222 166,190 - 35,968 22% 0% 130,222 COST POOL 3,743,093 3,743,093 1,305,588 - 35% 35% 2,437,505 [95] A87 COST PLAN REIMBS (566,611) (566,611) (141,667) - 25% 25% (424,944) OPER XFERS OUT 17,863,684 17,863,684 5,540,597 - 31% 31% 12,323,087 [96] EXPENDITURE 26,993,982 26,993,982 8,640,141 258,780 33% 32% 18,095,061 GF - REVENUE (225,374,607) (225,374,607) (45,059,992) - 20% 20% (180,314,615) GF - EXPENDITURE 225,374,607 225,374,607 49,555,430 7,618,629 25% 22% 168,200,547 GF - GRAND TOTAL - - 4,495,438 7,618,629 - - (12,114,068) NOTES:
[89] Received reimbursement from State of CA for programs that fall under SB90 (State Mandated Claims Reimbursement Program) [90] Loan proceeds are received in November
[91] Transfer In for SEC Pension tax Override FY23/24
[92] Variance due to budget for anticipated 6M vacancy savings [93] Variance due to budget for anticipated 5.2M vacancy savings [94] Professional services invoices are pending to be processes depending on the services being completed. [95] Vehicle replacement internal service charges will be analyzed and a recommendation to adjust will be determined if needed. [96] Transfer Out per the City Council approved schedule to various porgrams. 12