City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 (57,597,487) (57,597,487) - - 0% 0% (57,597,487) [1] SALES & USE TAX (60,456,550) (60,456,550) (3,696,443) - 6% 6% (56,760,107) [2] UTILITY USERS TAX (62,092,359) (62,092,359) (16,880,289) - 27% 27% (45,212,069) OTHER TAXES (23,405,397) (23,405,397) (4,483,079) - 19% 19% (18,922,318) [3] LICENSES,PRMITS&FEES (16,252,770) (16,252,770) (1,029,245) - 6% 6% (15,223,525) [4] FINES & FORFEITURES (176,438) (176,438) (32,891) - 19% 19% (143,547) [5] USE OF MONEY&PROPRTY (1,796,421) (1,796,421) (742,246) - 41% 41% (1,054,175) [6] CHARGES FOR SERVICES (3,255,703) (3,255,703) (1,526,733) - 47% 47% (1,728,970) [7] OTHER REVENUE (142,830) (142,830) (98,210) - 69% 69% (44,620) RENTAL INCOME (777,478) (777,478) (222,488) - 29% 29% (554,990) INTERGOV STATE TAXES (125,000) (125,000) - - 0% 0% (125,000) [8] INTERGOV STATE GRANT (130,000) (130,000) (181,236) - 139% 139% 51,236 [9] INTERGOV OTHER GRANT (250,000) (250,000) (9,228) - 4% 4% (240,772) [10] PROC FR SLE PROP (15,000) (15,000) (434) - 3% 3% (14,566) [11] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [11] OPER XFERS IN (22,421,539) (22,421,539) (22,356,469) - 100% 100% (65,070) [12] TOTAL GENERAL FUND REVENUE (248,935,372) (248,935,372) (51,258,991) - 21% 21% (197,676,382) NOTES:
[1] First Unsecured Property Tax to be received in October with Secured Property Taxes to be received starting in December. [2] Revenues are not received equally monthly.
[3] This is the most volatile revenue stream and can vary significantly from month to month and a few large sales will have a significant impact. [4,5] Revenues are not received equally monthly.
[6] Higher returns earned on investments due to record high interest rates. [7] Revenues are not received equally monthly.
[8] Revenue reimbursements are processed after expenditures occur. [9] Prior year revenue received in this fiscal year; more revenue expected. [10] Revenue reimbursements are processed after expenditures occur. [11] Proceeds from Sales and Bond Proceeds do not occur monthly. [12] Completed PTORS transfer in for the year.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 95,236,672 95,257,157 21,405,267 - 22% 22% 73,851,890 PYRLL/FRINGE BENEFIT 70,666,262 70,546,262 17,883,474 - 25% 25% 52,662,788 PROF & ADMIN 20,378,340 20,384,758 2,629,574 3,635,134 31% 13% 14,120,050 [13] OTHER OPERATING 8,862,886 8,665,090 815,322 1,093,650 22% 9% 6,756,118 UTILITIES 5,594,204 5,611,745 1,736,112 1,099,784 51% 31% 2,775,848 [14] EQPT & CONTRACT SVCS 4,315,665 4,328,423 914,246 665,458 36% 21% 2,748,720 [15] PROVISN FOR INS LOSS 35,500 37,042 34,392 - 93% 93% 2,650 [16] COST POOL 23,400,598 23,450,598 5,850,156 - 25% 25% 17,600,441 ASSET/CAPITAL OUTLAY 2,502,328 3,055,444 235,099 562,521 26% 8% 2,257,824 DEBT SVC EXPENDITURE 850,905 850,905 - - 0% 0% 850,905 A87 COST PLAN REIMBS (3,514,373) (3,514,373) (911,167) - 26% 26% (2,603,206) GRANT EXPENDITURES 49,013 49,013 (1,297) - -3% -3% 50,310 [17] OPER XFERS OUT 20,557,373 20,557,373 8,489,338 - 41% 41% 12,068,034 [18] TOTAL GENERAL FUND EXPENDITURE 248,935,372 249,279,436 59,080,516 7,056,547 27% 24% 183,142,372 NOTES
[13] PO's encumbered for Code Enforcement inspection services and consulting services. [14] PO's encumbered with Verizon Wireless and Pacific Bell for telephone services. [15] Encumbered software maintenance service from Tyler Technologies and paint/supplies from East Bay Paint Center for maintenance. [16] PO encumbered for Richmond PD drone insurance.
[17] Participant incentive returned.
[18] Transfer out completed for paving program, Kids Initiative, and Sea Level Rise consultant.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 BY DEPARTMENT BY REVENUE AND EXPENDITURES
10 OFFICE OF THE MAYOR
SALARIES AND WAGES 483,552 483,552 67,784 - 14% 14% 415,768 PYRLL/FRINGE BENEFIT 249,137 249,137 42,465 - 17% 17% 206,671 PROF & ADMIN 31,200 31,200 186 - 1% 1% 31,014 OTHER OPERATING 6,200 6,200 - - 0% 0% 6,200 UTILITIES 3,000 3,000 642 - 21% 21% 2,358 COST POOL 23,706 23,706 5,931 - 25% 25% 17,775 EXPENDITURE 796,795 796,795 117,009 - 15% 15% 679,786 11 CITY COUNCIL
SALARIES AND WAGES 395,108 395,108 89,005 - 23% 23% 306,103 PYRLL/FRINGE BENEFIT 256,608 256,608 72,572 - 28% 28% 184,036 [19] PROF & ADMIN 58,080 58,080 2,570 3,500 10% 4% 52,010 OTHER OPERATING 18,800 18,800 848 2,572 18% 5% 15,380 [20] UTILITIES 1,100 1,100 - - 0% 0% 1,100 COST POOL 114,532 114,532 28,636 - 25% 25% 85,896 ASSET/CAPITAL OUTLAY 3,000 3,000 - - 0% 0% 3,000 EXPENDITURE 847,227 847,227 193,631 6,072 24% 23% 647,524 12 COMMUNITY POL REV COMMISSION
SALARIES AND WAGES 50,000 50,000 13,303 - 27% 27% 36,697 [21] PYRLL/FRINGE BENEFIT 6,212
6,212 2,033 - 33% 33% 4,179 PROF & ADMIN 24,450 24,450 1,080 600 7% 4% 22,770 OTHER OPERATING 1,050 1,050 - - 0% 0% 1,050 COST POOL 5,917 5,917 1,480 - 25% 25% 4,437 EXPENDITURE 87,629 87,629 17,896 600 21% 20% 69,133 NOTES:
[19] OPEB benefits were not budgeted and PERS higher than anticipated. [20] Paid for participation in National Gun Violence event. [21] Part-time temp wages slightly higher than anticipated.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
13 CITY MANAGER
SALARIES AND WAGES 1,107,662 1,107,662 200,230 - 18% 18% 907,432 PYRLL/FRINGE BENEFIT 439,885 439,885 80,872 - 18% 18% 359,012 PROF & ADMIN 170,750 150,892 (2,592) 220 -2% -2% 153,264 OTHER OPERATING 13,300 13,300 4,692 1,901 50% 35% 6,707 [22] UTILITIES 100 100 125 - 125% 125% (25) [23] COST POOL 99,534 99,534 24,888 - 25% 25% 74,646 A87 COST PLAN REIMBS (179,572) (179,572) (44,896) - 25% 25% (134,676) EXPENDITURE 1,651,658 1,631,801 263,321 2,121 16% 16% 1,366,359 14 CITY CLERK
LICENSES,PRMITS&FEES (600) (600) (4,856) - 809% 809% 4,256 [24] CHARGES FOR SERVICES (3,000) (3,000) (1,820) - 61% 61% (1,180) OTHER REVENUE - - (110) - - - 110 REVENUE (3,600) (3,600) (6,786) - 188% 188% 3,186 SALARIES AND WAGES 565,827 565,827 133,900 - 24% 24% 431,927 PYRLL/FRINGE BENEFIT 303,802 303,802 79,378 - 26% 26% 224,423 [25] PROF & ADMIN 416,742 420,022 24,863 25,860 12% 6% 369,299 OTHER OPERATING 20,300 17,020 300 2,175 15% 2% 14,545 UTILITIES 1,000 1,000 85 - 8% 8% 915 COST POOL 23,706 23,706 5,931 - 25% 25% 17,775 A87 COST PLAN REIMBS (70,119) (70,119) (17,532) - 25% 25% (52,587) EXPENDITURE 1,261,258 1,261,258 226,925 28,035 20% 18% 1,006,298 NOTES:
[22] PO encumbered with Ricoh USA Inc. for copier lease. [23] Administrative adjustment, overage corrected in period 4. [24] Received candidate filing fees for running for City Council. [25] Professional development budget is almost exhausted for the year.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
15 CITY ATTORNEY
LICENSES,PRMITS&FEES (2,000) (2,000) (105) - 5% 5% (1,895) [26] REVENUE (2,000) (2,000) (105) - 5% 5% (1,895) SALARIES AND WAGES 1,743,603 1,743,603 306,797 - 18% 18% 1,436,806 PYRLL/FRINGE BENEFIT 701,272 701,272 144,450 - 21% 21% 556,822 PROF & ADMIN 1,046,168 1,046,168 113,658 759,747 83% 11% 172,763 [27] OTHER OPERATING 27,750 27,750 2,226 18,862 76% 8% 6,662 [28] UTILITIES - - 446 - - - (446) EQPT & CONTRACT SVCS 1,250 1,250 (424) - -34% -34% 1,674 [29 COST POOL 93,953 93,953 23,492 - 25% 25% 70,461 A87 COST PLAN REIMBS (317,531) (317,531) (79,382) - 25% 25% (238,149) EXPENDITURE 3,296,465 3,296,465 511,264 778,609 39% 16% 2,006,592 16 PLANNING & BUILDING SERVICES
LICENSES,PRMITS&FEES (927,500) (927,500) (66,660) - 7% 7% (860,840) [30] OTHER REVENUE (30,000) (30,000) (35,163) - 117% 117% 5,163 [31] REVENUE (957,500) (957,500) (101,823) - 11% 11% (855,677) SALARIES AND WAGES 942,252 942,252 160,955 - 17% 17% 781,297 PYRLL/FRINGE BENEFIT 577,002 577,002 100,092 - 17% 17% 476,910 PROF & ADMIN 875,400 875,400 30,542 219,643 29% 3% 625,215 [32] OTHER OPERATING 128,947 28,947 1,398 - 5% 5% 27,549 UTILITIES 11,500 11,500 650 10,850 100% 6% - [33] EQPT & CONTRACT SVCS 12,049 12,049 1,980 - 16% 16% 10,069 COST POOL 96,486 96,486 24,117 - 25% 25% 72,369 EXPENDITURE 2,643,636 2,543,636 319,734 230,492 22% 13% 1,993,409 NOTES:
[26] Revenues are not received equally monthly.
[27] PO's encumbered with Aleshire & Wynder, LLP for services. [28] PO encumbered with Ricoh USA Inc. for copier lease. [29] Error on Calcard and accrual for prior year, correction posted in period 4. [30] Revenues are not received equally monthly.
[31] Received an unexpected refund in Code Enforcement. [32] PO encumbered with 4Leaf, Inc. for inspection services and Civica Law Group, APC for consulting services. [33] PO encumbered with Verizon Wireless for Code Enforcement telephone service.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
17 FINANCE
SALARIES AND WAGES 4,359,114 4,359,114 907,960 - 21% 21% 3,451,154 PYRLL/FRINGE BENEFIT 2,466,251 2,466,251 558,303 - 23% 23% 1,907,948 PROF & ADMIN 1,029,680 1,029,680 248,657 398,957 63% 24% 382,066 [34] OTHER OPERATING 61,200 61,200 3,221 14,636 29% 5% 43,343 [35] UTILITIES 1,400 1,400 620 - 44% 44% 780 [36] EQPT & CONTRACT SVCS 2,135 2,135 - 1,200 56% 0% 935 [37] COST POOL 318,519 318,519 79,641 - 25% 25% 238,878 A87 COST PLAN REIMBS (1,146,811) (1,146,811) (286,726) - 25% 25% (860,085) EXPENDITURE 7,091,488 7,091,488 1,511,676 414,793 27% 21% 5,165,019 18 HUMAN RESOURCES
SALARIES AND WAGES 1,586,246 1,586,246 316,989 - 20% 20% 1,269,257 PYRLL/FRINGE BENEFIT 782,442 782,442 164,558 - 21% 21% 617,884 PROF & ADMIN 1,119,700 1,119,700 59,543 302,899 32% 5% 757,258 [38] OTHER OPERATING 35,705 31,705 1,173 - 4% 4% 30,532 UTILITIES 1,500 1,500 4,139 - 276% 276% (2,639) [39] EQPT & CONTRACT SVCS 150 150 - - 0% 0% 150 COST POOL 819,993 819,993 204,996 - 25% 25% 614,997 ASSET/CAPITAL OUTLAY - 4,000 - - 0% 0% 4,000 A87 COST PLAN REIMBS (183,390) (183,390) (45,852) - 25% 25% (137,538) EXPENDITURE 4,162,346 4,162,346 705,546 302,899 24% 17% 3,153,901 NOTES:
[34] PO's encumbered with Badawi & Associates for audit services, Muni services Holdings, LLC for sales & use tax reports, and Bri Consulting Group, Inc. for audit of gross receipts tax.
[35] PO encumbered with Ricoh USA for lease.
[36] Payment to Verizon Wireless for service.
[37] PO encumbered with Shred Defense Inc. for offsite shredding services for various departments. [38] PO's encumbered with Liebert Cassidy Whitmore for legal services and the Law Office of Todd Simonson, PC to conduct impartial personnel investigations. [39] Payment to Verizon Wireless for service. Will work with department to clear shortfall.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
19 POLICE
LICENSES,PRMITS&FEES (85,000) (85,000) (65,937) - 78% 78% (19,063) FINES & FORFEITURES (50,000) (50,000) (32,891) - 66% 66% (17,109) CHARGES FOR SERVICES (855,000) (855,000) (212,591) - 25% 25% (642,409) OTHER REVENUE (15,000) (15,000) (1,818) - 12% 12% (13,182) [40] INTERGOV STATE GRANT (30,000) (30,000) (29,794) - 99% 99% (206) INTERGOV OTHER GRANT (250,000) (250,000) (9,228) - 4% 4% (240,772) [41] REVENUE (1,285,000) (1,285,000) (352,260) - 27% 27% (932,740) SALARIES AND WAGES 40,074,136 40,074,136 8,372,883 - 21% 21% 31,701,254 PYRLL/FRINGE BENEFIT 30,298,023 30,298,023 6,567,266 - 22% 22% 23,730,757 PROF & ADMIN 5,889,178 5,889,178 685,937 1,017,071 29% 12% 4,186,170 [42] OTHER OPERATING 3,123,255 3,123,255 556,116 471,712 33% 18% 2,095,427 [43] UTILITIES 320,000 320,000 36,705 270,295 96% 11% 13,000 [44] EQPT & CONTRACT SVCS 462,500 462,500 25,284 38,077 14% 5% 399,139 PROVISN FOR INS LOSS 7,000 7,000 5,850 - 84% 84% 500 [45] COST POOL 5,849,546 5,849,546 1,462,379 - 25% 25% 4,387,167 ASSET/CAPITAL OUTLAY 759,282 759,282 76,713 100,024 23% 10% 582,545 EXPENDITURE 86,782,921 86,782,921 17,789,133 1,897,180 23% 20% 67,095,958 20 FIRE
LICENSES,PRMITS&FEES (805,000) (805,000) (185,110) - 23% 23% (619,890) [46] CHARGES FOR SERVICES (870,503) (870,503) (1,005,334) - 115% 115% 134,831 OTHER REVENUE - - (320) - - - 320 REVENUE (1,675,503) (1,675,503) (1,190,764) - 71% 71% (484,739) NOTES:
[40, 41] Revenues are received after reimbursements are processed after expenditures occur. [42] PO's encumbered with RPAL for PD contribution and Public Safety Family Counseling Group, Inc. for RPD staff and family counseling. [43] Multiple PO's encumbered for software maintenance for: GPS monitoring, Calid remote access, netmotion wireless services, RPD cellphone investigation tools, and VeriFone redact applications.
[44] PO's encumbered with RPAL for PD contribution, Public Safety Family Counseling Group, Inc. for RPD staff and family counseling, Chaplin and Hill Investigative Services, LLC for third party workforce investigations, and Serological Research Institute for DNA analysis for investigations. [45] Payment to California Joint Powers Risk Management Authority for RPD drone insurance premium FY2025. [46] Revenues are not received equally monthly.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 21,141,346 21,141,346 4,787,568 - 23% 23% 16,353,778 PYRLL/FRINGE BENEFIT 17,196,840 17,196,840 4,085,952 - 24% 24% 13,110,888 PROF & ADMIN 716,265 736,123 52,380 26,575 11% 7% 657,168 OTHER OPERATING 793,524 793,524 46,779 13,893 8% 6% 732,852 UTILITIES 33,500 33,500 3,995 - 12% 12% 29,505 EQPT & CONTRACT SVCS 408,950 407,408 14,201 12,183 6% 3% 381,025 PROVISN FOR INS LOSS 27,000 28,542 28,542 - 100% 100% 0 [47] COST POOL 3,482,115 3,482,115 870,513 - 25% 25% 2,611,602 ASSET/CAPITAL OUTLAY 25,500 25,500 - - 0% 0% 25,500 DEBT SVC EXPENDITURE 113,074 113,074 - - 0% 0% 113,074 OPER XFERS OUT 326,019 326,019 81,489 - 25% 25% 244,530 EXPENDITURE 44,264,133 44,283,991 9,971,420 52,650 23% 23% 34,259,920 21 OFFICE OF NEIGHBORHOOD SAFETY
SALARIES AND WAGES 1,907,259 1,907,259 338,683 - 18% 18% 1,568,576 PYRLL/FRINGE BENEFIT 1,057,603 1,057,603 218,632 - 21% 21% 838,971 PROF & ADMIN 783,710 783,710 (48) - 0% 0% 783,758 OTHER OPERATING 97,640 97,640 1,372 - 1% 1% 96,268 UTILITIES 20,000 20,000 3,267 - 16% 16% 16,733 EQPT & CONTRACT SVCS - - 622 - - - (622) COST POOL 88,758 88,758 22,194 - 25% 25% 66,564 ASSET/CAPITAL OUTLAY 28,000 28,000 - - 0% 0% 28,000 GRANT EXPENDITURES 34,497 34,497 - - 0% 0% 34,497 EXPENDITURE 4,017,467 4,017,467 584,722 - 15% 15% 3,432,745 23 PUBLIC WORK & ENGINEERING SVCS
LICENSES,PRMITS&FEES (86,100) (86,100) (15,138) - 18% 18% (70,963) [48] CHARGES FOR SERVICES (1,395,000) (1,395,000) (306,988) - 22% 22% (1,088,012) [48] OTHER REVENUE - - (3,394) - - - 3,394 RENTAL INCOME (18,000) (18,000) (4,604) - 26% 26% (13,396) PROC FR SLE PROP (15,000) (15,000) (434) - 3% 3% (14,566) [48] REVENUE (1,514,100) (1,514,100) (330,557) - 22% 22% (1,183,543) NOTES:
[47] Payment to California Joint Powers Risk Management Authority for Fire apparatus insurance premium FY2025. [48] Revenues are not received equally monthly. Page 8 of 14 City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 12,255,271 12,375,271 2,593,077 - 21% 21% 9,782,194 PYRLL/FRINGE BENEFIT 9,251,379 9,131,379 2,080,778 - 23% 23% 7,050,601 PROF & ADMIN 1,138,639 1,238,339 108,143 197,098 25% 9% 933,098 OTHER OPERATING 2,943,240 2,929,240 134,783 380,558 18% 5% 2,413,899 UTILITIES 4,687,604 4,687,604 1,634,317 690,505 50% 35% 2,362,782 [49] EQPT & CONTRACT SVCS 1,152,300 1,166,600 237,113 555,228 68% 20% 374,259 [50] COST POOL 5,163,045 5,163,045 1,290,759 - 25% 25% 3,872,286 ASSET/CAPITAL OUTLAY 619,000 619,000 - - 0% 0% 619,000 DEBT SVC EXPENDITURE 737,831 737,831 - - 0% 0% 737,831 A87 COST PLAN REIMBS (644,238) (644,238) (193,607) - 30% 30% (450,631) [51] EXPENDITURE 37,304,071 37,404,071 7,885,363 1,823,389 26% 21% 27,695,319 24 LIBRARY & CULTURAL SERVICES
RENTAL INCOME - - (7,977) - - - 7,977 REVENUE - - (7,977) - - - 7,977 SALARIES AND WAGES 3,303,279 3,303,279 748,590 - 23% 23% 2,554,689 PYRLL/FRINGE BENEFIT 2,272,224 2,272,224 519,290 - 23% 23% 1,752,933 PROF & ADMIN 647,553 651,907 267,746 192,682 71% 41% 191,480 [52] OTHER OPERATING 53,475 53,475 5,659 34,426 75% 11% 13,391 [53] UTILITIES 37,800 37,800 3,655 33,920 99% 10% 225 [54] EQPT & CONTRACT SVCS 400 400 - - 0% 0% 400 COST POOL 559,268 559,268 139,814 - 25% 25% 419,454 ASSET/CAPITAL OUTLAY 20,000 15,646 - - 0% 0% 15,646 EXPENDITURE 6,893,999 6,893,999 1,684,754 261,027 28% 24% 4,948,218 NOTES:
[49] PO's encumbered with ABAG Publicly Owned Energy Resources for governmental agency gas expense and Verizon Wireless for Abatement's cell phone account. [50] Multiple PO's encumbered for contract services for: paint supplies & materials; roll-up door & automatic gate; emergency generator inspection; pool equipment, maintenance & services; traffic signal poles & related products; vegetation management; and portable toilet rentals as needed. [51] Includes the prepaid facility maintenance, prepaid electric and prepaid water allocation. [52] Multiple PO's encumbered for: books; audiobooks; magazines; integrated circulation and acquisition platform; OCLC cataloging subscriptions; and Playaway branded products including launchpads and wonder books.
[53] PO encumbered with Ricoh USA Inc. for copier lease. [54] PO encumbered contract with T-Mobile, Inc. for communications and media.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
25 COMMUNITY SERVICES
LICENSES,PRMITS&FEES (563,950) (563,950) (167,250) - 30% 30% (396,700) OTHER REVENUE (37,350) (37,350) (18,477) - 49% 49% (18,873) RENTAL INCOME (584,400) (584,400) (150,697) - 26% 26% (433,703) REVENUE (1,185,700) (1,185,700) (336,424) - 28% 28% (849,276) SALARIES AND WAGES 4,487,978 4,408,463 1,019,230 - 23% 23% 3,389,232 PYRLL/FRINGE BENEFIT 2,455,337 2,455,337 612,341 - 25% 25% 1,842,996 PROF & ADMIN 634,731 650,581 20,200 55,291 12% 3% 575,090 OTHER OPERATING 216,855 265,339 7,980 65,413 28% 3% 191,946 [55] UTILITIES 43,700 51,241 2,900 35,640 75% 6% 12,701 [56] EQPT & CONTRACT SVCS 6,000 6,000 - - 0% 0% 6,000 COST POOL 1,211,359 1,211,359 302,836 - 25% 25% 908,523 ASSET/CAPITAL OUTLAY 13,573 21,213 889 6,640 35% 4% 13,684 [57] GRANT EXPENDITURES 14,515 14,515 (1,297) - -9% -9% 15,812 [58] EXPENDITURE 9,084,048 9,084,048 1,965,080 162,984 23% 22% 6,955,984 26 INFORMATION TECHNOLOGY
OTHER REVENUE - - (60) - - - 60 [59] REVENUE - - (60) - - - 60 SALARIES AND WAGES 1,210,255 1,210,255 280,938 - 23% 23% 929,317 PYRLL/FRINGE BENEFIT 679,609 679,609 154,472 - 23% 23% 525,137 PROF & ADMIN 1,668,752 1,713,186 583,357 72,586 38% 34% 1,057,243 [60] OTHER OPERATING 121,945 121,945 7,552 84,603 76% 6% 29,791 [61] UTILITIES 417,100 417,100 44,194 58,574 25% 11% 314,333 [62] NOTES:
[55] PO's encumbered for: printing and typesetting service; US postal fees; and rental lease and services for equipment. [56] PO encumbered with Comcast for internet service.
[57] PO encumbered with SCP Distributors, LLC for pool maintenance services. [58] Received credit for project expenditure.
[59] Received from Richmond Museum Association for copy center charges. [60] Multiple PO's encumbered for computer software maintenance. [61] PO encumbered with Ricoh USA Inc. for copier lease and equipment. [62] PO's encumbered with AT&T Internet Services and T-Mobile for phone services.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 2,262,331 2,262,331 635,470 58,770 31% 28% 1,568,091 [63] COST POOL 102,792 102,792 25,698 - 25% 25% 77,094 ASSET/CAPITAL OUTLAY 1,033,473 1,333,103 49,298 455,857 38% 4% 827,949 [64] A87 COST PLAN REIMBS (408,867) (408,867) (102,210) - 25% 25% (306,657) EXPENDITURE 7,087,390 7,431,454 1,678,767 730,389 32% 23% 5,022,297 36 ECONOMIC DEVELOPMENT PROGRM
OTHER TAXES (1,803,154) (1,803,154) (310,250) - 17% 17% (1,492,904) [65] OPER XFERS IN (86,778) (86,778) (21,708) - 25% 25% (65,070) REVENUE (1,889,932) (1,889,932) (331,958) - 18% 18% (1,557,974) SALARIES AND WAGES 1,195,070 1,175,070 231,864 - 20% 20% 943,206 PYRLL/FRINGE BENEFIT 439,734 439,734 106,048 - 24% 24% 333,686 PROF & ADMIN 2,065,341 2,182,141 123,225 9,953 6% 6% 2,048,963 OTHER OPERATING 62,500 65,700 577 2,900 5% 1% 62,223 UTILITIES 14,900 14,900 371 - 2% 2% 14,529 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 46,555 46,555 11,644 - 25% 25% 34,911 EXPENDITURE 3,826,600 3,926,600 473,729 12,853 12% 12% 3,440,018 37 INTERNAL SERVICES PROGRAM
SALARIES AND WAGES 148,434 148,434 - - 0% 0% 148,434 [66] PYRLL/FRINGE BENEFIT 78,986 78,986 1,996 - 3% 3% 76,989 [66] COST POOL 13,335 13,335 3,336 - 25% 25% 9,999 EXPENDITURE 240,754 240,754 5,332 - 2% 2% 235,422 NOTES:
[63] PO encumbered with Tyler Technologies for Socrata social media services. [64] PO encumbered with RingCentral Inc. for subscription. [65] Revenues are not received equally monthly.
[66] The Sr. Management Analyst position is currently vacant.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
38 TRANSPORTATION OPERATION
LICENSES,PRMITS&FEES (30,000) (30,000) (3,689) - 12% 12% (26,311) [67] CHARGES FOR SERVICES (200) (200) - - 0% 0% (200) [67] REVENUE (30,200) (30,200) (3,689) - 12% 12% (26,511) SALARIES AND WAGES 42,554 42,554 29,752 - 70% 70% 12,802 [68] PYRLL/FRINGE BENEFIT (14,113) (14,113) 15,731 - -111% -111% (29,844) [68] PROF & ADMIN 10,500 12,500 - - 0% 0% 12,500 OTHER OPERATING 17,200 15,200 - - 0% 0% 15,200 EQPT & CONTRACT SVCS 6,600 6,600 - - 0% 0% 6,600 COST POOL 11,853 11,853 2,961 - 25% 25% 8,892 ASSET/CAPITAL OUTLAY 500 500 - - 0% 0% 500 EXPENDITURE 75,094 75,094 48,445 - 65% 65% 26,650 40 COMMUNITY CRISIS RESPONSE PROGRAM
SALARIES AND WAGES 1,204,919 1,204,919 55,758 - 5% 5% 1,149,161 PYRLL/FRINGE BENEFIT 700,832 700,832 26,725 - 4% 4% 674,107 PROF & ADMIN 1,000,000 670,000 - - 0% 0% 670,000 OTHER OPERATING - 23,800 - - 0% 0% 23,800 UTILITIES - 10,000 - - 0% 0% 10,000 COST POOL - 50,000 - - 0% 0% 50,000 ASSET/CAPITAL OUTLAY - 246,200 108,200 - 44% 44% 138,000 [69] EXPENDITURE 2,905,751 2,905,751 190,683 - 7% 7% 1,823,268 NOTES:
[67] Revenues are not received equally monthly.
[68] The contra reduction for staff working on grants has not been processed yet; will coordinate with department. [69] Purchase of van for CCRP.
City of Richmond
FY2024-25 Variance Report
Threshold 25%
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
91 NON-DEPARTMENTAL
PROPERTY TAXES (57,597,487) (57,597,487) - - 0% 0% (57,597,487) [70] SALES & USE TAX (60,456,550) (60,456,550) (3,696,443) - 6% 6% (56,760,107) [71] UTILITY USERS TAX (62,092,359) (62,092,359) (16,880,289) - 27% 27% (45,212,069) OTHER TAXES (21,602,243) (21,602,243) (4,172,829) - 19% 19% (17,429,414) [72] LICENSES,PRMITS&FEES (13,752,620) (13,752,620) (520,500) - 4% 4% (13,232,120) [73] FINES & FORFEITURES (126,438) (126,438) - - 0% 0% (126,438) [74] USE OF MONEY&PROPRTY (1,796,421) (1,796,421) (742,246) - 41% 41% (1,054,175) [75] CHARGES FOR SERVICES (132,000) (132,000) - - 0% 0% (132,000) [76] OTHER REVENUE (60,480) (60,480) (38,868) - 64% 64% (21,612) [77] RENTAL INCOME (175,078) (175,078) (59,210) - 34% 34% (115,868) [78] INTERGOV STATE TAXES (125,000) (125,000) - - 0% 0% (125,000) [79] INTERGOV STATE GRANT (100,000) (100,000) (151,442) - 151% 151% 51,442 [80] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [81] OPER XFERS IN (22,334,761) (22,334,761) (22,334,761) - 100% 100% - [82] REVENUE (240,391,837) (240,391,837) (48,596,589) - 20% 20% (191,795,248) NOTES:
[70] First Unsecured Property Tax to be received in October with Secured Property Taxes to be received starting in December. [71,72,73,74] Revenues are not received equally monthly. [75] An annual GASB 31 adjustment which governmental entities report investments at fair value in the balance sheet of statement of financial position. [76,77,78] Revenues are not received equally monthly.
[79] Motor Vehicle Fees are usually received in the 3rd quarter. [80] Received unexpected large SB90 monies from the State of CA. [81] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD. [82] Completed PTORS transfer-in for the year. Page 13 of 14 City of Richmond
FY2024-25 Variance Report
Threshold 25%
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 (2,967,192) (2,967,192) 750,000 - -25% -25% (3,717,192) [83] PYRLL/FRINGE BENEFIT 467,198 467,198 2,249,517 - 481% 481% (1,782,319) [84] PROF & ADMIN 1,051,500 1,101,500 310,127 352,452 60% 28% 438,921 [85] OTHER OPERATING 1,120,000 970,000 40,646 - 4% 4% 929,354 COST POOL 5,275,626 5,275,626 1,318,911 - 25% 25% 3,956,715 A87 COST PLAN REIMBS (563,845) (563,845) (140,962) - 25% 25% (422,883) OPER XFERS OUT 20,231,354 20,231,354 8,407,849 - 42% 42% 11,823,504 [86] EXPENDITURE 24,614,641 24,514,641 12,936,088 352,452 54% 53% 11,226,101 GF - REVENUE (248,935,372) (248,935,372) (51,258,991) - 21% 21% (197,676,382) GF - EXPENDITURE 248,935,372 249,279,436 59,080,516 7,056,547 27% 24% 183,142,372 GF - GRAND TOTAL - 344,064 7,821,526 7,056,547 4324% 2273% (14,534,009) NOTES:
[83] Budgeted salary savings contra of $5.97M.
[84] PERS-Misc. (UAL) was not budgeted, will adjust at mid-year. [85] PO's encumbered for security services at Civic Center and Pt. Molate; payment to Contra Costa County for LAFCO net cost FY2025; and payment to Pitney Bowes Bank for postage machine refill.
[86] Transfer-out completed for paving program, Kids Initiative, and Sea Level Rise consultant.