Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
W/
ENCUMB
% USED
W/O
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% USED
AVAILABLE
BUDGET NOTES
GENERAL FUND REVENUE & EXPENDITURE SUMMARY
GENERAL FUND REVENUE SUMMARY BY CHARACTER
PROPERTY TAXES (57,597,487) (57,597,487) (29,333,660) - 51% 51% (28,263,827) [1] SALES & USE TAX (60,456,550) (60,901,150) (33,489,349) - 55% 55% (27,411,801) [2] UTILITY USERS TAX (62,092,359) (62,092,359) (47,157,840) - 76% 76% (14,934,519) OTHER TAXES (23,405,397) (23,405,397) (14,426,687) - 62% 62% (8,978,711) [3] LICENSES,PRMITS&FEES (16,252,770) (16,352,770) (12,402,168) - 76% 76% (3,950,602) [4] FINES & FORFEITURES (176,438) (176,438) (208,574) - 118% 118% 32,136 [5] USE OF MONEY&PROPRTY (1,796,421) (1,796,421) (2,408,691) - 134% 134% 612,270 [6] CHARGES FOR SERVICES (3,255,703) (3,255,703) (2,102,655) - 65% 65% (1,153,048) [7] OTHER REVENUE (142,830) (142,830) (311,029) - 218% 218% 168,199 [8] RENTAL INCOME (777,478) (777,478) (780,837) - 100% 100% 3,359 INTERGOV STATE TAXES (125,000) (125,000) (182,741) - 146% 146% 57,741 [9] INTERGOV STATE GRANT (130,000) (130,000) (280,251) - 216% 216% 150,251 [10] INTERGOV OTHER GRANT (250,000) (250,000) (304,690) - 122% 122% 54,690 [11] PROC FR SLE PROP (15,000) (15,000) (32,814) - 219% 219% 17,814 [12] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [13] OPER XFERS IN (22,421,539) (23,269,402) (23,247,712) - 100% 100% (21,690) [14] TOTAL GENERAL FUND REVENUE (248,935,372) (250,327,835) (166,669,697) - 67% 67% (83,658,139) NOTES:
[1] Property tax assessments are received in December, April and June. [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] Realized gain on interest and interest on the pooled cash. [7] Revenues are not received equally monthly.
[8] Other misc revenue is from donations, surplus and HRP Campus Bay. [9] Motor vehicle fee revenue is expected in 3rd quarter. [10] Revenue received is for post reimbursement for Police and SB90 mandates. [11] Supplemental Law Enforcement Grant revenue from prior and current year. [12] Proceeds from Sales and Bond Proceeds is for equipment sent to public action. It is public policy for asset disposal and does not occur monthly. [13] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD. [14] Completed PTORS transfer in for the year.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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% USED
W/O
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% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 95,236,672 95,303,620 65,985,292 - 69% 69% 29,318,327 PYRLL/FRINGE BENEFIT 70,666,262 70,548,062 51,358,767 - 73% 73% 19,189,295 PROF & ADMIN 20,378,340 23,163,189 10,900,394 3,720,062 63% 47% 8,542,733 OTHER OPERATING 8,862,886 8,623,649 4,264,314 1,617,989 68% 49% 2,741,346 UTILITIES 5,594,204 5,626,060 4,797,531 440,891 93% 85% 387,638 [15] EQPT & CONTRACT SVCS 4,315,665 4,495,781 2,085,143 837,186 65% 46% 1,573,452 PROVISN FOR INS LOSS 35,500 37,042 34,392 - 93% 93% 2,650 [16] COST POOL 23,400,598 24,750,598 18,525,451 - 75% 75% 6,225,146 ASSET/CAPITAL OUTLAY 2,502,328 3,284,099 855,181 746,760 49% 26% 1,682,158 DEBT SVC EXPENDITURE 850,905 850,905 423,262 - 50% 50% 427,643 A87 COST PLAN REIMBS (3,514,373) (3,514,373) (2,733,463) - 78% 78% (780,910) [17] GRANT EXPENDITURES 49,013 52,246 (1,297) - -2% -2% 53,543 [18] OPER XFERS OUT 20,557,373 33,451,511 24,034,858 - 72% 72% 9,416,652 [18] TOTAL GENERAL FUND EXPENDITURE 248,935,372 266,672,389 180,529,826 7,362,887 70% 68% 78,779,675 NOTES
[15] PO's encumbered with Verizon Wireless and Pacific Bell for telephone services. [16] Insurance payment for Fire Apparatus, Fire Boat, and Police drone. [17] Slightly over threshold due to prepaid facilities maintenance, prepaid electric and prepaid water allocation. [18] Participant incentive returned.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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ENCUMB
% USED
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AVAILABLE
BUDGET NOTES
GENERAL FUND BY DEPARTMENT BY REVENUE AND EXPENDITURES
10 OFFICE OF THE MAYOR
OTHER REVENUE - - (3,920) - - - 3,920 [19] REVENUE - - (3,920) - - - 3,920 SALARIES AND WAGES 483,552 483,552 236,467 - 49% 49% 247,085 PYRLL/FRINGE BENEFIT 249,137 249,137 137,909 - 55% 55% 111,228 PROF & ADMIN 31,200 31,200 8,551 - 27% 27% 22,649 OTHER OPERATING 6,200 6,200 1,789 - 29% 29% 4,411 UTILITIES 3,000 3,000 3,149 - 105% 105% (149) [20] COST POOL 23,706 23,706 17,781 - 75% 75% 5,925 EXPENDITURE 796,795 796,795 405,646 - 51% 51% 391,149 11 CITY COUNCIL
SALARIES AND WAGES 395,108 395,108 312,090 - 79% 79% 83,018 [21] PYRLL/FRINGE BENEFIT 256,608 256,608 225,561 - 88% 88% 31,047 [22] PROF & ADMIN 58,080 58,080 26,441 - 46% 46% 31,639 OTHER OPERATING 18,800 18,800 7,815 2,108 53% 42% 8,877 UTILITIES 1,100 1,100 - - 0% 0% 1,100 COST POOL 114,532 114,532 85,900 - 75% 75% 28,632 ASSET/CAPITAL OUTLAY 3,000 3,000 521 - 17% 17% 2,479 EXPENDITURE 847,227 847,227 658,326 2,108 78% 78% 186,793 12 COMMUNITY POL REV COMMISSION
SALARIES AND WAGES 50,000 50,000 14,726 - 29% 29% 35,274 PYRLL/FRINGE BENEFIT 6,212 6,212 5,178 - 83% 83% 1,034 [23] PROF & ADMIN 24,450 24,450 3,268 4,413 31% 13% 16,770 OTHER OPERATING 1,050 1,050 5 - 0% 0% 1,045 COST POOL 5,917 5,917 4,438 - 75% 75% 1,479 EXPENDITURE 87,629 87,629 27,615 4,413 37% 32% 55,602 NOTES:
[19] Revenue is for CC Mayors Conference Oct24.
[20] Payment to Verizon Wireless.
[21] Part tme salaries not budgeted.
[22] HealthIinsurance, Dental Insurance, Employee Assistance and Unemployment Insurance are trending high for the year. [23] Unemployment Insurance trending higher than anticipated.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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% USED
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% USED
AVAILABLE
BUDGET NOTES
13 CITY MANAGER
SALARIES AND WAGES 1,107,662 1,107,662 591,986 - 53% 53% 515,676 PYRLL/FRINGE BENEFIT 439,885 439,885 233,171 - 53% 53% 206,714 PROF & ADMIN 170,750 143,750 46,977 28,411 52% 33% 68,362 OTHER OPERATING 13,300 20,443 13,324 1,481 72% 65% 5,637 UTILITIES 100 100 440 - 440% 440% (340) [24] COST POOL 99,534 99,534 74,652 - 75% 75% 24,882 ASSET/CAPITAL OUTLAY - - 174 - - - (174) [25] A87 COST PLAN REIMBS (179,572) (179,572) (134,680) - 75% 75% (44,892) EXPENDITURE 1,651,658 1,631,801 826,043 29,892 52% 51% 775,865 14 CITY CLERK
LICENSES,PRMITS&FEES (600) (600) (5,006) - 834% 834% 4,406 [26] CHARGES FOR SERVICES (3,000) (3,000) (3,780) - 126% 126% 780 OTHER REVENUE - - (3,960) - - - 3,960 [27] REVENUE (3,600) (3,600) (12,746) - 354% 354% 9,146 SALARIES AND WAGES 565,827 565,827 409,067 - 72% 72% 156,760 PYRLL/FRINGE BENEFIT 303,802 303,802 231,207 - 76% 76% 72,595 [28] PROF & ADMIN 416,742 420,022 267,849 12,846 67% 64% 139,327 OTHER OPERATING 20,300 17,020 10,673 1,725 73% 63% 4,623 UTILITIES 1,000 1,000 694 - 69% 69% 306 COST POOL 23,706 23,706 17,781 - 75% 75% 5,925 A87 COST PLAN REIMBS (70,119) (70,119) (52,590) - 75% 75% (17,529) EXPENDITURE 1,261,258 1,261,258 884,680 14,570 71% 70% 362,007 NOTES:
[24] Administrative adjustment, overage will correct in period 10. Will move from CM Transportation 01135013-400401 to Transportation Department 10385051-400401. [25] Will work with department to reclass actual.
[26] Received candidate filing fees for running for City Council. [27] Other miscellaneous revenue not budgeted.
[28] Professional development budget is exhausted for the year and workers comp clerical is slightly high for the period.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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AVAILABLE
BUDGET NOTES
15 CITY ATTORNEY
LICENSES,PRMITS&FEES (2,000) (2,000) (375) - 19% 19% (1,625) [29] REVENUE (2,000) (2,000) (375) - 19% 19% (1,625) SALARIES AND WAGES 1,743,603 1,744,103 908,762 - 52% 52% 835,341 PYRLL/FRINGE BENEFIT 701,272 701,272 405,479 - 58% 58% 295,793 PROF & ADMIN 1,046,168 1,600,294 839,504 76,639 57% 52% 684,151 OTHER OPERATING 27,750 26,000 9,684 12,978 87% 37% 3,337 [30] UTILITIES - 2,250 2,215 - 98% 98% 35 [31] EQPT & CONTRACT SVCS 1,250 750 34 - 5% 5% 716 COST POOL 93,953 93,953 70,466 - 75% 75% 23,487 A87 COST PLAN REIMBS (317,531) (317,531) (238,148) - 75% 75% (79,383) EXPENDITURE 3,296,465 3,851,092 1,997,997 89,617 54% 52% 1,763,478 16 PLANNING & BUILDING SERVICES
LICENSES,PRMITS&FEES (927,500) (927,500) (378,589) - 41% 41% (548,911) [32] OTHER REVENUE (30,000) (30,000) (52,211) - 174% 174% 22,211 [33] REVENUE (957,500) (957,500) (430,800) - 45% 45% (526,700) SALARIES AND WAGES 942,252 962,252 456,455 - 47% 47% 505,797 PYRLL/FRINGE BENEFIT 577,002 577,002 281,528 - 49% 49% 295,475 PROF & ADMIN 875,400 855,400 263,233 246,819 60% 31% 345,348 OTHER OPERATING 128,947 28,947 5,704 - 20% 20% 23,243 UTILITIES 11,500 11,500 5,128 6,372 100% 45% - [34] EQPT & CONTRACT SVCS 12,049 92,049 10,344 70,589 88% 11% 11,116 [35] COST POOL 96,486 96,486 72,363 - 75% 75% 24,123 EXPENDITURE 2,643,636 2,623,636 1,094,755 323,780 54% 42% 1,205,102 NOTES:
[29] Revenues are not received equally monthly.
[30] PO encumbered with Ricoh USA Inc. for copier lease. [31] Payment to Verizon Wireless for cell phone service. [32] Revenues are not received equally monthly.
[33] Received an unexpected refund in Code Enforcement. [34] PO encumbered with Verizon Wireless for Code Enforcement telephone service. [35] PO encumbered with Motorola Solutions, Inc for hand radios for Code Enforcement.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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% USED
W/O
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% USED
AVAILABLE
BUDGET NOTES
17 FINANCE
SALARIES AND WAGES 4,359,114 4,359,114 2,889,421 - 66% 66% 1,469,693 PYRLL/FRINGE BENEFIT 2,466,251 2,466,251 1,696,145 - 69% 69% 770,106 PROF & ADMIN 1,029,680 1,029,680 620,418 145,641 74% 60% 263,621 OTHER OPERATING 61,200 61,200 43,069 6,377 81% 70% 11,754 [36] UTILITIES 1,400 1,400 2,853 - 204% 204% (1,453) [37] EQPT & CONTRACT SVCS 2,135 2,135 426 774 56% 20% 935 COST POOL 318,519 318,519 238,893 - 75% 75% 79,626 A87 COST PLAN REIMBS (1,146,811) (1,146,811) (860,116) - 75% 75% (286,695) EXPENDITURE 7,091,488 7,091,488 4,631,111 152,792 67% 65% 2,307,586 18 HUMAN RESOURCES
SALARIES AND WAGES 1,586,246 1,586,246 1,057,608 - 67% 67% 528,638 PYRLL/FRINGE BENEFIT 782,442 782,442 529,561 - 68% 68% 252,880 PROF & ADMIN 1,119,700 1,192,025 468,025 612,375 91% 39% 111,626 [38] OTHER OPERATING 35,705 32,705 24,382 6,327 94% 75% 1,997 [39] UTILITIES 1,500 1,500 5,206 - 347% 347% (3,706) [40] EQPT & CONTRACT SVCS 150 150 - - 0% 0% 150 COST POOL 819,993 819,993 614,994 - 75% 75% 204,999 ASSET/CAPITAL OUTLAY - 4,000 - - 0% 0% 4,000 A87 COST PLAN REIMBS (183,390) (183,390) (137,544) - 75% 75% (45,846) EXPENDITURE 4,162,346 4,235,671 2,562,233 618,701 75% 60% 1,054,737 NOTES:
[36] PO encumbered with Ricoh USA, Inc. for copier lease. [37] Payment to Verizon Wireless for service. Will process budget transfer to clear negative line. [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] PO's encumbered with Ricoh Inc. for large and small copiers equipment, and maintenance. [40] Payment to Verizon Wireless for service. Will work with department to clear shortfall.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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% USED
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AVAILABLE
BUDGET NOTES
19 POLICE
LICENSES,PRMITS&FEES (85,000) (85,000) (157,553) - 185% 185% 72,553 FINES & FORFEITURES (50,000) (50,000) (125,547) - 251% 251% 75,547 CHARGES FOR SERVICES (855,000) (855,000) (637,654) - 75% 75% (217,346) OTHER REVENUE (15,000) (15,000) (7,272) - 48% 48% (7,728) [41] INTERGOV STATE GRANT (30,000) (30,000) (121,916) - 406% 406% 91,916 INTERGOV OTHER GRANT (250,000) (250,000) (286,563) - 115% 115% 36,563 [42] REVENUE (1,285,000) (1,285,000) (1,336,505) - 104% 104% 51,505 SALARIES AND WAGES 40,074,136 40,074,136 25,955,439 - 65% 65% 14,118,697 PYRLL/FRINGE BENEFIT 30,298,023 30,298,023 19,585,532 - 65% 65% 10,712,491 PROF & ADMIN 5,889,178 5,923,388 4,033,734 1,463,436 93% 68% 426,219 [43] OTHER OPERATING 3,123,255 3,039,548 2,171,606 558,490 90% 71% 309,452 [44] UTILITIES 320,000 322,000 175,587 131,413 95% 55% 15,000 [45] EQPT & CONTRACT SVCS 462,500 376,358 257,550 100,887 95% 68% 17,921 [46] PROVISN FOR INS LOSS 7,000 7,000 5,850 - 84% 84% 1,150 [47] COST POOL 5,849,546 5,849,546 4,387,157 - 75% 75% 1,462,389 ASSET/CAPITAL OUTLAY 759,282 892,920 350,258 242,022 66% 39% 300,640 EXPENDITURE 86,782,921 86,782,921 56,922,714 2,496,248 68% 66% 27,363,959 NOTES:
[41] Budget is for misc. records service and is unpredictable. [42] Revenue received is State reimbursement to offset costs of law enforcement agency. [45] PO's encumbered with T-Mobile, Pacific Bell and Verizon Wireless for cell phone service FY2025. [46] Added funds to PO for Sharjo Inc. for RPD Biohazard waste cleaning and gym sanitization. [47] Payment to California Joint Powers Risk Management Authority for RPD drone insurance premium FY2025. [43] 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. [44] Multiple PO's encumbered for software maintenance for: GPS monitoring, Calid remote access, netmotion wireless services, RPD cellphone investigation tools, and VeriFone redact applications.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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BUDGET NOTES
20 FIRE
LICENSES,PRMITS&FEES (805,000) (805,000) (477,503) - 59% 59% (327,497) [48] CHARGES FOR SERVICES (870,503) (870,503) (521,922) - 60% 60% (348,581) [49] OTHER REVENUE - - (320) - - - 320 [50] INTERGOV OTHER GRANT - - (18,127) - - - 18,127 [51] REVENUE (1,675,503) (1,675,503) (1,017,872) - 61% 61% (657,631) SALARIES AND WAGES 21,141,346 21,141,346 14,458,723 - 68% 68% 6,682,623 PYRLL/FRINGE BENEFIT 17,196,840 17,196,840 11,969,214 - 70% 70% 5,227,626 PROF & ADMIN 716,265 723,523 342,867 161,090 70% 47% 219,565 OTHER OPERATING 793,524 842,124 216,328 87,241 36% 26% 538,555 UTILITIES 33,500 33,500 15,598 - 47% 47% 17,902 EQPT & CONTRACT SVCS 408,950 407,408 165,968 150,092 78% 41% 91,348 [52] PROVISN FOR INS LOSS 27,000 28,542 28,542 - 100% 100% 0 [53] COST POOL 3,482,115 4,782,115 3,586,582 - 75% 75% 1,195,533 ASSET/CAPITAL OUTLAY 25,500 25,500 4,733 - 19% 19% 20,767 DEBT SVC EXPENDITURE 113,074 113,074 57,155 - 51% 51% 55,919 OPER XFERS OUT 326,019 326,019 244,509 - 75% 75% 81,510 EXPENDITURE 44,264,133 45,619,991 31,090,220 398,424 69% 68% 14,131,347 21 OFFICE OF NEIGHBORHOOD SAFETY
SALARIES AND WAGES 1,907,259 1,907,259 1,089,801 - 57% 57% 817,458 PYRLL/FRINGE BENEFIT 1,057,603 1,057,603 688,209 - 65% 65% 369,395 PROF & ADMIN 783,710 832,910 39,655 15,000 7% 5% 778,255 OTHER OPERATING 97,640 98,440 10,067 2,482 13% 10% 85,891 UTILITIES 20,000 20,000 12,167 - 61% 61% 7,833 EQPT & CONTRACT SVCS - - 763 - - - (763) [54] COST POOL 88,758 88,758 66,570 - 75% 75% 22,188 ASSET/CAPITAL OUTLAY 28,000 28,000 246 - 1% 1% 27,754 GRANT EXPENDITURES 34,497 34,497 - - 0% 0% 34,497 EXPENDITURE 4,017,467 4,067,467 1,907,476 17,482 47% 47% 2,142,510 NOTES:
[48] Fire inspections fees are low for the year. [49] Charges for services for Fire Suppression and Fire Prevention are posted for the year. [50] Support Division, other reimb-refund, prism no claim bonus fire. [51] Record Contra Costa County receipt for vaccine grant. [52] PO encumbered with IFIT Inc. for Fire Station fitness equipment. [53] Payment to California Joint Powers Risk Management Authority for Fire apparatus insurance premium FY2025. [54] ONS fuel and labor charges not budgeted.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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BUDGET NOTES
23 PUBLIC WORK & ENGINEERING SVCS
LICENSES,PRMITS&FEES (86,100) (86,100) (62,849) - 73% 73% (23,251) [55] CHARGES FOR SERVICES (1,395,000) (1,395,000) (928,946) - 67% 67% (466,054) [55] OTHER REVENUE - - (10,561) - - - 10,561 [56] RENTAL INCOME (18,000) (18,000) (13,813) - 77% 77% (4,187) PROC FR SLE PROP (15,000) (15,000) (32,814) - 219% 219% 17,814 [57] REVENUE (1,514,100) (1,514,100) (1,048,984) - 69% 69% (465,116) SALARIES AND WAGES 12,255,271 12,383,233 8,188,994 - 66% 66% 4,194,239 PYRLL/FRINGE BENEFIT 9,251,379 9,133,179 6,361,749 - 70% 70% 2,771,430 PROF & ADMIN 1,138,639 1,506,276 515,690 229,695 49% 34% 760,891 OTHER OPERATING 2,943,240 2,841,735 1,439,635 797,323 79% 51% 604,777 [58] UTILITIES 4,687,604 4,703,104 4,023,649 242,190 91% 86% 437,264 [59] EQPT & CONTRACT SVCS 1,152,300 1,336,600 677,533 404,709 81% 51% 254,359 [60] COST POOL 5,163,045 5,163,045 3,872,283 - 75% 75% 1,290,762 ASSET/CAPITAL OUTLAY 619,000 643,305 16,514 135,112 24% 3% 491,678 DEBT SVC EXPENDITURE 737,831 737,831 366,107 - 50% 50% 371,724 A87 COST PLAN REIMBS (644,238) (644,238) (580,853) - 90% 90% (63,385) [61] EXPENDITURE 37,304,071 37,804,071 24,881,302 1,809,029 71% 66% 11,113,741 NOTES:
[55] Revenues are not received equally monthly.
[56] Actual is for EV retail bonus from Folsom Lake Ford, antenna lease Nicholl Knob and other misc. revenue. [57] PW auction sale of equipment came in higher than budget. [58] Multiple PO's encumbered for equipment rental, clothing, materials and supplies. [59] PO's encumbered with ABAG Publicly Owned Energy Resources for governmental agency gas expense and Verizon Wireless for Abatement's cell phone account. [61] Includes the prepaid facility maintenance, prepaid electric and prepaid water allocation. [60] 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.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
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BUDGET NOTES
24 LIBRARY & CULTURAL SERVICES
RENTAL INCOME - - (23,931) - - - 23,931 [62] REVENUE - - (23,931) - - - 23,931 SALARIES AND WAGES 3,303,279 3,303,279 2,355,253 - 71% 71% 948,026 PYRLL/FRINGE BENEFIT 2,272,224 2,272,224 1,549,829 - 68% 68% 722,395 PROF & ADMIN 647,553 652,460 380,863 106,931 75% 58% 164,667 [63] OTHER OPERATING 53,475 54,464 29,551 18,562 88% 54% 6,352 [64] UTILITIES 37,800 37,800 15,959 16,297 85% 42% 5,544 [65] EQPT & CONTRACT SVCS 400 4,400 - - 0% 0% 4,400 COST POOL 559,268 559,268 419,450 - 75% 75% 139,818 ASSET/CAPITAL OUTLAY 20,000 11,869 - - 0% 0% 11,869 GRANT EXPENDITURES - 3,234 - - 0% 0% 3,234 EXPENDITURE 6,893,999 6,898,999 4,750,904 141,789 71% 69% 2,006,305 25 COMMUNITY SERVICES
LICENSES,PRMITS&FEES (563,950) (563,950) (434,706) - 77% 77% (129,244) [66] OTHER REVENUE (37,350) (37,350) (47,070) - 126% 126% 9,720 RENTAL INCOME (584,400) (584,400) (605,624) - 104% 104% 21,224 REVENUE (1,185,700) (1,185,700) (1,087,401) - 92% 92% (98,299) SALARIES AND WAGES 4,487,978 4,408,463 2,998,909 - 68% 68% 1,409,554 PYRLL/FRINGE BENEFIT 2,455,337 2,455,337 1,750,111 - 71% 71% 705,226 PROF & ADMIN 634,731 640,540 95,040 92,069 29% 15% 453,432 OTHER OPERATING 216,855 294,828 90,559 34,625 42% 31% 169,644 UTILITIES 43,700 45,806 19,580 20,659 88% 43% 5,567 [67] EQPT & CONTRACT SVCS 6,000 6,000 - - 0% 0% 6,000 COST POOL 1,211,359 1,211,359 908,518 - 75% 75% 302,841 ASSET/CAPITAL OUTLAY 13,573 20,200 13,467 - 67% 67% 6,733 GRANT EXPENDITURES 14,515 14,515 (1,297) - -9% -9% 15,812 [68] EXPENDITURE 9,084,048 9,097,048 5,874,887 147,353 66% 65% 3,074,809 NOTES:
[62] Richmond Art Center rental fees are not budgeted.
[64] PO encumbered with Ricoh USA Inc. for copier lease. [65] PO encumbered contract with T-Mobile, Inc. for communications and media. [66] Recreation program fees are slightly under budget for some locations. [67] PO encumbered with Comcast for internet service. [68] Received credit for I Heart Rep Services franchise project reimbursement. [63] 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.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
26 INFORMATION TECHNOLOGY
OTHER REVENUE - - (5,856) - - - 5,856 [69] REVENUE - - (5,856) - - - 5,856 SALARIES AND WAGES 1,210,255 1,210,255 863,126 - 71% 71% 347,129 PYRLL/FRINGE BENEFIT 679,609 679,609 446,076 - 66% 66% 233,533 PROF & ADMIN 1,668,752 1,713,186 1,164,987 98,793 74% 68% 449,406 OTHER OPERATING 121,945 121,945 41,386 68,767 90% 34% 11,792 [70] UTILITIES 417,100 417,100 511,315 23,960 128% 123% (118,175) [71] EQPT & CONTRACT SVCS 2,262,331 2,262,331 949,849 110,115 47% 42% 1,202,367 COST POOL 102,792 102,792 77,094 - 75% 75% 25,698 ASSET/CAPITAL OUTLAY 1,033,473 1,333,103 360,622 359,672 54% 27% 612,809 A87 COST PLAN REIMBS (408,867) (408,867) (306,648) - 75% 75% (102,219) EXPENDITURE 7,087,390 7,431,454 4,107,807 661,307 64% 55% 2,662,339 36 ECONOMIC DEVELOPMENT PROGRM
OTHER TAXES (1,803,154) (1,803,154) (1,086,431) - 60% 60% (716,723) [73] OPER XFERS IN (86,778) (934,641) (912,951) - 98% 98% (21,690) [74] REVENUE (1,889,932) (2,737,795) (2,006,570) - 73% 73% (731,225) SALARIES AND WAGES 1,195,070 1,175,070 697,474 - 59% 59% 477,595 PYRLL/FRINGE BENEFIT 439,734 439,734 296,181 - 67% 67% 143,553 PROF & ADMIN 2,065,341 3,125,004 896,198 281,023 38% 29% 1,947,783 OTHER OPERATING 62,500 70,700 3,419 2,300 8% 5% 64,981 UTILITIES 14,900 14,900 3,990 - 27% 27% 10,910 EQPT & CONTRACT SVCS 1,000 1,000 119 - 12% 12% 881 PROVISN FOR INS LOSS 1,500 1,500 - - 0% 0% 1,500 COST POOL 46,555 46,555 34,918 - 75% 75% 11,637 ASSET/CAPITAL OUTLAY - - 344 - - - (344) [75] EXPENDITURE 3,826,600 4,874,463 1,932,645 283,323 45% 40% 2,658,495 NOTES:
[69] Received from Richmond Museum Association for copy center charges and Misc. revenue for Extenet Systems annual license fee. [70] PO encumbered with Ricoh USA Inc. for copier lease and equipment. [72] PO's encumbered with AT&T Internet Services and T-Mobile for phone services. [73] Revenues are not received equally monthly.
[74] Transfer-in for Art Initiative $250,000, Small Business Support $597,863, and a portion for staff salary (on a monthly basis). [75] Payment for office chair.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
37 INTERNAL SERVICES PROGRAM
SALARIES AND WAGES 148,434 148,434 - - 0% 0% 148,434 [76] PYRLL/FRINGE BENEFIT 78,986 78,986 5,989 - 8% 8% 72,996 [76] COST POOL 13,335 13,335 10,002 - 75% 75% 3,333 EXPENDITURE 240,754 240,754 15,991 - 7% 7% 224,763 38 TRANSPORTATION OPERATION
LICENSES,PRMITS&FEES (30,000) (30,000) (17,687) - 59% 59% (12,313) [77] CHARGES FOR SERVICES (200) (200) (10,194) - 5097% 5097% 9,994 [77] REVENUE (30,200) (30,200) (27,881) - 92% 92% (2,319) SALARIES AND WAGES 42,554 42,554 59,504 - 140% 140% (16,950) [78] PYRLL/FRINGE BENEFIT (14,113) (14,113) 38,446 - -272% -272% (52,559) [78] PROF & ADMIN 10,500 12,500 - - 0% 0% 12,500 OTHER OPERATING 17,200 15,200 320 - 2% 2% 14,880 EQPT & CONTRACT SVCS 6,600 6,600 - - 0% 0% 6,600 COST POOL 11,853 11,853 8,889 - 75% 75% 2,964 ASSET/CAPITAL OUTLAY 500 500 - - 0% 0% 500 EXPENDITURE 75,094 75,094 107,159 - 143% 143% (32,065) 40 COMMUNITY CRISIS RESPONSE PROGRAM
SALARIES AND WAGES 1,204,919 1,222,919 191,487 - 16% 16% 1,031,432 PYRLL/FRINGE BENEFIT 700,832 700,832 87,805 - 13% 13% 613,027 PROF & ADMIN 1,000,000 569,500 3,363 26,400 5% 1% 539,737 OTHER OPERATING - 30,800 10,703 - 35% 35% 20,097 UTILITIES - 10,000 - - 0% 0% 10,000 COST POOL - 50,000 - - 0% 0% 50,000 [79] ASSET/CAPITAL OUTLAY - 321,700 108,300 9,953 37% 34% 203,447 EXPENDITURE 2,905,751 2,905,751 401,658 36,353 15% 14% 2,467,740 NOTES:
[76] The Sr. Management Analyst position is currently vacant. [77] Revenues are not received equally monthly.
[78] The contra reduction for staff working on grants.
[79] Revised budget is part of set-up for CCRP. Will look into what it is for and why no actuals to-date.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
91 NON-DEPARTMENTAL
PROPERTY TAXES (57,597,487) (57,597,487) (29,333,660) - 51% 51% (28,263,827) [80] SALES & USE TAX (60,456,550) (60,901,150) (33,489,349) - 55% 55% (27,411,801) [81] UTILITY USERS TAX (62,092,359) (62,092,359) (47,157,840) - 76% 76% (14,934,519) OTHER TAXES (21,602,243) (21,602,243) (13,340,255) - 62% 62% (8,261,988) [81] LICENSES,PRMITS&FEES (13,752,620) (13,852,620) (10,867,899) - 78% 78% (2,984,721) [81] FINES & FORFEITURES (126,438) (126,438) (83,027) - 66% 66% (43,411) [81] USE OF MONEY&PROPRTY (1,796,421) (1,796,421) (2,408,691) - 134% 134% 612,270 [82] CHARGES FOR SERVICES (132,000) (132,000) (158) - 0% 0% (131,842) [83] OTHER REVENUE (60,480) (60,480) (172,671) - 286% 286% 112,191 [83] RENTAL INCOME (175,078) (175,078) (137,468) - 79% 79% (37,610) [83] INTERGOV STATE TAXES (125,000) (125,000) (182,741) - 146% 146% 57,741 [84] INTERGOV STATE GRANT (100,000) (100,000) (158,335) - 158% 158% 58,335 [85] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [86] OPER XFERS IN (22,334,761) (22,334,761) (22,334,761) - 100% 100% - [87] REVENUE (240,391,837) (240,936,437) (159,666,855) - 66% 66% (81,269,582) NOTES:
[80] Property tax assessments are received in December, April and June. [81] Revenues are not received equally monthly.
[82] Realized gain on interest and interest on the pooled cash. [83] Revenues are not received equally monthly.
[84] Motor Vehicle Fees for prior year came in higher than budget. [85] Received unexpected large SB90 monies from the State of CA. [86] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD. [87] Completed PTORS transfer-in for the year.
Attachment 1 - FY2024-25 Q3 Budget Review - General Fund by Department
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
March 31, 2025 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES (2,967,192) (2,967,192) 2,250,000 - -76% -76% (5,217,192) [88] PYRLL/FRINGE BENEFIT 467,198 467,198 4,833,887 - 1035% 1035% (4,366,689) [89] PROF & ADMIN 1,051,500 2,109,000 883,733 118,484 48% 42% 1,106,783 OTHER OPERATING 1,120,000 1,001,500 134,296 17,202 15% 13% 850,002 EQPT & CONTRACT SVCS - - 22,557 20 - - (22,577) [90] COST POOL 5,275,626 5,275,626 3,956,721 - 75% 75% 1,318,905 A87 COST PLAN REIMBS (563,845) (563,845) (422,884) - 75% 75% (140,961) OPER XFERS OUT 20,231,354 33,125,492 23,790,349 - 72% 72% 9,335,142 [91] EXPENDITURE 24,614,641 38,447,779 35,448,660 135,706 93% 92% 2,863,413 GF - REVENUE (248,935,372) (250,327,835) (166,669,697) - 67% 67% (83,658,139) GF - EXPENDITURE 248,935,372 266,672,389 180,529,826 7,362,887 70% 68% 78,779,675 GF - GRAND TOTAL - 16,344,554 13,860,130 7,362,887 130% 85% (4,878,463) NOTES:
[88] Budgeted salary savings contra of $5.97M.
[89] Budgeted benefit savings contras of $4.5M.
[90] Payment to Wallace Roberts & Todd, LLC for Civic Center Planting Renovation Plan. [91] Transfer-out completed for paving program, Kids Initiative, and Sea Level Rise consultant.