Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
OTHER OPERATING FUNDS
1003 TRANSPORTATION OPERATION
OTHER REVENUE (20,000) (20,000) (7,515) - 38% 38% (12,485) [1] INTERGOV OTHER GRANT (840,000) (840,000) (1,098,645) - 131% 131% 258,645 [2] REVENUE (860,000) (860,000) (1,106,160) - 129% 129% 246,160 SALARIES AND WAGES 281,112 281,112 199,781 - 71% 71% 81,331 PYRLL/FRINGE BENEFIT 342,767 342,767 255,189 - 74% 74% 87,578 PROF & ADMIN 10,000 10,000 - - 0% 0% 10,000 OTHER OPERATING 7,900 7,900 2,530 2,363 62% 32% 3,007 UTILITIES 2,500 2,500 1,136 - 45% 45% 1,364 COST POOL 677,198 677,198 507,899 - 75% 75% 169,299 EXPENDITURE 1,321,476 1,321,476 966,535 2,363 73% 73% 352,579 1012 HILLTOP LANDSCAPE MAINT DIST
PROPERTY TAXES (1,158,332) (1,158,332) (637,764) - 55% 55% (520,568) [2a] USE OF MONEY&PROPRTY - - 4 - - 100% (4) OPER XFERS IN (243,068) (243,068) (182,303) - 75% 75% (60,765) REVENUE (1,401,400) (1,401,400) (820,063) - 59% 59% (581,337) SALARIES AND WAGES 599,218 599,218 471,093 - 79% 79% 128,125 [3] PYRLL/FRINGE BENEFIT 387,899 387,899 326,671 - 84% 84% 61,227 [4] PROF & ADMIN 40,000 40,000 11,300 - 28% 28% 28,700 OTHER OPERATING 77,900 77,900 34,151 3,019 48% 44% 40,730 UTILITIES 101,000 101,000 89,979 - 89% 89% 11,021 [5] EQPT & CONTRACT SVCS 75,000 75,000 48,427 8,432 76% 65% 18,141 [6] COST POOL 116,115 116,115 87,087 - 75% 75% 29,028 EXPENDITURE 1,397,132 1,397,132 1,068,709 11,451 77% 76% 316,972 1015 MARINA BAY LNDSCP & LIGHT DIST
PROPERTY TAXES (730,810) (730,810) (404,840) - 55% 55% (325,970) [7] USE OF MONEY&PROPRTY - - (22,303) - - - 22,303 OPER XFERS IN (490,599) (490,599) (367,953) - 75% 75% (122,646) REVENUE (1,221,409) (1,221,409) (795,097) - 65% 65% (426,312) NOTES
[1] Revenues are not received equally monthly.
[2] Received prior year Measure J funding from Contra Costa Transportation [2a] Property taxes are received in December, April, and June. [3] Part-time salaries are higher than anticipated
[4] OPEB and Worker's Comp were not budgeted
[5] EBMUD water bill was higher than anticipated
[6] PO Encumbered for Hilltop Yard lease
[7] Property taxes are received in December, April, and June.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 455,467 455,467 298,073 - 65% 65% 157,394 PYRLL/FRINGE BENEFIT 233,309 233,309 180,204 - 77% 77% 53,105 [8] PROF & ADMIN 63,503 49,847 21,213 13,600 70% 43% 15,034 OTHER OPERATING 80,000 80,000 8,857 - 11% 11% 71,143 UTILITIES 255,000 255,000 152,163 - 60% 60% 102,837 EQPT & CONTRACT SVCS - - 15,612 - - - (15,612) [9] COST POOL 90,661 90,661 67,996 - 75% 75% 22,665 ASSET/CAPITAL OUTLAY - 13,656 12,961 695 100% 95% - [10] EXPENDITURE 1,177,940 1,177,940 757,078 14,295 65% 64% 406,567 1050 CR-PLANNING & BUILDING
LICENSES,PRMITS&FEES (7,227,283) (7,227,283) (5,926,410) - 82% 82% (1,300,873) USE OF MONEY&PROPRTY (82,307) (82,307) (253,210) - 308% 308% 170,903 CHARGES FOR SERVICES (2,754,000) (2,754,000) (1,408,737) - 51% 51% (1,345,263) [11] OTHER REVENUE (50) (50) (2,725) - 5450% 5450% 2,675 INTERGOV FED GRANT (750,000) (847,500) - - 0% 0% (847,500) [12] INTERGOV STATE GRANT (183,099) (183,099) - - 0% 0% (183,099) [12] INTERGOV OTHER GRANT - - (15,000) - - 100% 15,000 [13] OPER XFERS IN (1,000,000) (2,000,000) (1,520,000) - 76% 76% (480,000) REVENUE (11,996,739) (13,094,239) (9,126,082) - 70% 70% (3,968,157) SALARIES AND WAGES 3,821,572 3,821,572 2,200,419 - 58% 58% 1,621,153 PYRLL/FRINGE BENEFIT 1,967,034 1,967,034 1,238,043 - 63% 63% 728,991 PROF & ADMIN 6,596,755 8,858,572 2,312,529 3,135,339 61% 26% 3,410,705 OTHER OPERATING 188,401 188,401 29,312 8,206 20% 16% 150,883 UTILITIES 9,000 9,000 4,884 - 54% 54% 4,116 EQPT & CONTRACT SVCS 11,409 12,641 8,691 - 69% 69% 3,950 COST POOL 2,276,289 2,276,289 1,707,225 - 75% 75% 569,064 ASSET/CAPITAL OUTLAY 501,500 501,500 - - 0% 0% 501,500 EXPENDITURE 15,371,960 17,635,008 7,501,103 3,143,545 60% 43% 6,990,360 NOTES
[8] Unemployment Insurance higher than anticipated [9] Paid fuel and labor recharge expenses. Will transfer budget. [10] Paid irrigation system upgrade. [11] Revenues are not received equally monthly [12] Grant revenue is received after expense occurs
[13] Received revenue for The Tides Center of the Homekey application
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1205 EMPLOYMENT & TRAINING
OTHER REVENUE - - (10,000) - - 100% 10,000 [14] INTERGOV FED GRANT (3,169,355) (3,169,355) (339,352) - 11% 11% (2,830,003) [15] INTERGOV STATE GRANT (2,500,000) (2,500,000) (1,453,358) - 58% 58% (1,046,642) [15] INTERGOV OTHER GRANT (110,000) (110,000) (20,000) - 18% 18% (90,000) [15] OPER XFERS IN (2,756,777) (2,756,777) (970,594) - 35% 35% (1,786,184) [16] REVENUE (8,536,132) (8,536,132) (2,793,303) - 33% 33% (5,742,829) SALARIES AND WAGES 1,666,767 1,666,767 724,271 - 43% 43% 942,496 PYRLL/FRINGE BENEFIT 1,857,316 1,857,316 898,943 - 48% 48% 958,373 PROF & ADMIN 54,000 54,483 21,557 1,332 42% 40% 31,593 OTHER OPERATING 53,000 53,000 29,432 32,481 117% 56% (8,913) [17] UTILITIES 7,500 7,881 5,464 2,224 98% 69% 192 [18] EQPT & CONTRACT SVCS 679,790 1,094,121 385,096 252,754 58% 35% 456,270 COST POOL 701,777 701,777 526,328 - 75% 75% 175,449 GRANT EXPENDITURES 4,715,554 4,868,126 1,788,452 44,769 38% 37% 3,034,905 EMPLMT & TRNG ALLOC (1,199,572) (1,307,375) 0 - 0% 0% (1,307,375) EXPENDITURE 8,536,132 8,996,096 4,379,545 333,561 52% 49% 4,282,990 4006 STORMWATER
LICENSES,PRMITS&FEES (75,000) (75,000) (12,540) - 17% 17% (62,460) [19] FINES & FORFEITURES - - (500) - - 100% 500 USE OF MONEY&PROPRTY - - (21,221) - - 100% 21,221 CHARGES FOR SERVICES (1,930,300) (1,930,300) (1,119,116) - 58% 58% (811,184) [20] RENTAL INCOME (4,380) (4,380) (4,056) - 93% 93% (324) INTERGOV STATE GRANT (1,498,664) (1,498,664) (576,224) - 38% 38% (922,440) [21] REVENUE (3,508,344) (3,508,344) (1,733,657) - 49% 49% (1,774,687) SALARIES AND WAGES 127,195 132,295 39,926 - 30% 30% 92,369 PYRLL/FRINGE BENEFIT 57,468 57,468 16,499 - 29% 29% 40,969 PROF & ADMIN 1,584,583 1,966,978 888,847 1,038,898 98% 45% 39,232 [22] OTHER OPERATING - - 1 - - 100% (1) UTILITIES 45,000 39,900 15,183 - 38% 38% 24,717 EQPT & CONTRACT SVCS 73,795 130,594 - 56,799 43% 0% 73,795 COST POOL 90,530 90,530 67,898 - 75% 75% 22,632 ASSET/CAPITAL OUTLAY 723,796 1,219,802 794,219 241,306 85% 65% 184,278 [23] EXPENDITURE 2,702,367 3,637,567 1,822,573 1,337,003 87% 50% 477,991 TOTAL OTHER OPERATING FUNDS REVENUES (27,524,024) (28,621,524) (16,374,361) - 57% 57% (12,247,163) TOTAL OTHER OPERATING FUNDS EXPENDITURES 30,507,007 34,165,219 16,495,543 4,842,217 62% 48% 17,669,676 TOTAL OTHER OPERATING FUNDS 2,982,982 5,543,695 121,182 4,842,217 90% 2% 5,422,513 NOTES
[14] Received donation for Richmond Build [15] Grant revenue is received after expense occurs. [16] Operating transfers do not occur monthly. [17] PO encumbered for Ricoh copier lease. [18] Encumbered internet service from Comcast. [19] Revenues are not received equally monthly. [20] Revenues are not received equally monthly. [21] Grant revenue is received after expense occurs. [22] Encumbered professional services for Rheem Creek invoices. [23] Encumbered invoices for water capture facility at Marina Pk wy.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SPECIAL REVENUE FUNDS
1001 SECURED PENSION OVERRIDE
PROPERTY TAXES (28,502,143) (28,502,143) (15,634,653) - 55% 55% (12,867,490) [24] REVENUE (28,502,143) (28,502,143) (15,634,653) - 55% 55% (12,867,490) OPER XFERS OUT 28,502,143 28,502,143 28,502,143 - 100% 100% 0 [25] EXPENDITURE 28,502,143 28,502,143 28,502,143 - 100% 100% 0 1005 LIBRARY FUND
FINES & FORFEITURES - - (4,674) - - 100% 4,674 USE OF MONEY&PROPRTY - - (149,463) - - 100% 149,463 OTHER REVENUE (5,834) (5,834) - - 0% 0% (5,834) [26] INTERGOV FED GRANT (71,796) (71,796) (39,081) - 54% 54% (32,715) [27] INTERGOV STATE GRANT (1,170,828) (1,170,828) (44,354) - 4% 4% (1,126,474) [27] INTERGOV OTHER GRANT (69,990) (69,990) (11,807) - 17% 17% (58,183) [27] REVENUE (1,318,448) (1,318,448) (249,379) - 19% 19% (1,069,068) PYRLL/FRINGE BENEFIT - 7,072 - - 0% 0% 7,072 PROF & ADMIN 270,000 260,928 15,192 - 6% 6% 245,736 OTHER OPERATING 29,800 29,800 3,348 - 11% 11% 26,452 ASSET/CAPITAL OUTLAY 70,000 691,456 432,107 189,349 90% 62% 70,000 [28] GRANT EXPENDITURES 38,834 40,834 6,752 17,000 58% 17% 17,082 EXPENDITURE 408,634 1,030,089 457,398 206,349 64% 45% 366,343 1007 EMERGENCY MED SERV
PROPERTY TAXES (215,586) (215,586) - - 0% 0% (215,586) [29] USE OF MONEY&PROPRTY - - (2,511) - - 100% 2,511 REVENUE (215,586) (215,586) (2,511) - 1% 1% (213,075) PROF & ADMIN 103,100 103,100 - 159 0% 0% 102,941 OTHER OPERATING 38,486 38,486 16,624 - 43% 43% 21,862 EQPT & CONTRACT SVCS 74,000 74,000 74,000 - 100% 100% - [30] EXPENDITURE 215,586 215,586 90,624 159 42% 42% 124,802 1009 VEOLIA MITIGATION
LICENSES,PRMITS&FEES (25,000) (25,000) (18,750) - 75% 75% (6,250) USE OF MONEY&PROPRTY - - (10,382) - - 100% 10,382 REVENUE (25,000) (25,000) (29,132) - 117% 117% 4,132 PROF & ADMIN 100,000 100,000 - - 0% 0% 100,000 EXPENDITURE 100,000 100,000 - - 0% 0% 100,000 NOTES
[24] Property taxes are received in December, April, and June. [25] Made majority of PTORS transfer to General Fund and 2022 POB . [26] Revenue is not received equally monthly.
[28] Encumbrance for architectural designs for Library remodel. [29] Property taxes are received in December, April, and June. [30] Shared cost for EBRCS radios
[27] Revenues are received after expenditures occur.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1010 N.RICHMOND WASTE
LICENSES,PRMITS&FEES (150,040) (150,040) - - 0% 0% (150,040) [31] USE OF MONEY&PROPRTY - - 32 - - 100% (32) REVENUE (150,040) (150,040) 32 - 0% 0% (150,072) PROF & ADMIN 83,000 83,000 - - 0% 0% 83,000 OTHER OPERATING 35,540 35,540 125 - 0% 0% 35,415 UTILITIES 6,500 6,500 1,072 689 27% 16% 4,739 ASSET/CAPITAL OUTLAY - - 68 - - 100% (68) [32] EXPENDITURE 125,040 125,040 1,265 689 2% 1% 123,086 1011 OUTSIDE FUNDED SVCS - DONATION
USE OF MONEY&PROPRTY - - (213) - - 100% 213 REVENUE - - (213) - - 100% 213 1017 CHEVRON MODERNIZATN PROJ & CIA
USE OF MONEY&PROPRTY - - (519,889) - - 100% 519,889 [33] REVENUE - - (519,889) - - 100% 519,889 PROF & ADMIN 9,536,533 10,468,992 1,003,378 2,049,355 29% 10% 7,416,260 OTHER OPERATING 335,048 337,098 8,920 - 3% 3% 328,178 EQPT & CONTRACT SVCS 1,118,000 1,123,950 45,395 859,822 81% 4% 218,732 [34] ASSET/CAPITAL OUTLAY 111,000 524,320 18,981 48,997 13% 4% 456,341 GRANT EXPENDITURES 50,000 50,000 - - 0% 0% 50,000 EXPENDITURE 11,150,581 12,504,360 1,076,674 2,958,175 32% 9% 8,469,511 1018 RENT CONTROL
LICENSES,PRMITS&FEES (3,299,011) (3,289,011) (2,694,465) - 82% 82% (594,546) USE OF MONEY&PROPRTY (50,000) (50,000) (64,023) - 128% 128% 14,023 OTHER REVENUE (50,000) (50,000) (66) - 0% 0% (49,934) [35] OPER XFERS IN (290,391) (290,391) (217,791) - 75% 75% (72,600) REVENUE (3,689,402) (3,679,402) (2,976,344) - 81% 81% (703,057) SALARIES AND WAGES 1,900,425 1,900,425 1,397,104 - 74% 74% 503,321 PYRLL/FRINGE BENEFIT 1,005,294 1,005,294 719,598 - 72% 72% 285,696 PROF & ADMIN 387,606 377,606 154,510 132,544 76% 41% 90,552 [36] OTHER OPERATING 77,300 77,300 24,628 4,751 38% 32% 47,922 UTILITIES 500 500 - - 0% 0% 500 PROVISN FOR INS LOSS 9,500 9,500 9,114 86 97% 96% 300 [37] COST POOL 208,776 208,776 156,582 - 75% 75% 52,194 EXPENDITURE 3,589,402 3,579,402 2,461,537 137,380 73% 69% 980,485 NOTES
[31] Revenue is not received equally monthly [32] Encumbered waste disposal services. Budget transfer will be completed. [33] Interest earned on the pooled cash. [34] Encumbered expenses for solar installations for income qualified applicants [35] Revenues are not received equally monthly. [36] Encumbered legal services from Collective Legal Services [37] Encumbrance for Insurance Services. Page 5 of 21
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1055 ENCROACHMENT SVCS
LICENSES,PRMITS&FEES (890,000) (890,000) (722,073) - 81% 81% (167,927) USE OF MONEY&PROPRTY - - (107,294) - - 100% 107,294 CHARGES FOR SERVICES (300,000) (300,000) (318,354) - 106% 106% 18,354 REVENUE (1,190,000) (1,190,000) (1,147,721) - 96% 96% (42,279) SALARIES AND WAGES 535,438 535,438 263,166 - 49% 49% 272,272 PYRLL/FRINGE BENEFIT 371,861 371,861 188,222 - 51% 51% 183,639 PROF & ADMIN 45,100 45,100 9,701 299 22% 22% 35,100 OTHER OPERATING 17,040 17,040 286 314 4% 2% 16,440 UTILITIES 3,016 3,016 2,663 - 88% 88% 353 [38] COST POOL 181,992 181,992 136,494 - 75% 75% 45,498 EXPENDITURE 1,154,448 1,154,448 600,534 613 52% 52% 553,301 1303 KIDS FIRST INITIATIVE
USE OF MONEY&PROPRTY - - (279,386) - - 100% 279,386 OPER XFERS IN (7,575,272) (7,575,272) (5,681,453) - 75% 75% (1,893,819) REVENUE (7,575,272) (7,575,272) (5,960,839) - 79% 79% (1,614,433) SALARIES AND WAGES 532,472 537,472 321,494 - 60% 60% 215,978 PYRLL/FRINGE BENEFIT 282,725 282,725 149,322 - 53% 53% 133,403 PROF & ADMIN 6,162,441 6,157,566 1,939,607 662,833 42% 31% 3,555,126 OTHER OPERATING 26,000 25,950 5,950 3,162 35% 23% 16,838 EQPT & CONTRACT SVCS - 50 50 - 100% 100% - [39] COST POOL 2,963 2,963 2,222 - 75% 75% 741 EXPENDITURE 7,006,601 7,006,726 2,418,645 665,995 44% 35% 3,922,086 1304 EMERGENCY OPE & DISASTR RECVRY
USE OF MONEY&PROPRTY - - (4,512) - - 100% 4,512 OPER XFERS IN (75,000) (75,000) - - 0% 0% (75,000) [40] REVENUE (75,000) (75,000) (4,512) - 6% 6% (70,488) PROF & ADMIN - 144,750 - 3,200 2% 0% 141,550 ASSET/CAPITAL OUTLAY - 8,450 8,450 - 100% 100% - EXPENDITURE - 153,200 8,450 3,200 8% 6% 141,550 1305 PUBLIC ART
LICENSES,PRMITS&FEES (400,000) (400,000) (391,959) - 98% 98% (8,041) USE OF MONEY&PROPRTY - - (89,117) - - 100% 89,117 REVENUE (400,000) (400,000) (481,076) - 120% 120% 81,076 SALARIES AND WAGES 37,000 43,000 - - 0% 0% 43,000 PROF & ADMIN 1,316,063 1,560,063 64,406 79,476 9% 4% 1,416,182 OTHER OPERATING 11,046 11,046 5,586 - 51% 51% 5,460 EXPENDITURE 1,364,109 1,614,109 69,991 79,476 9% 4% 1,464,642 NOTES
[38] Paid Verizon wireless expenses
[39] Paid service for shredding
[40] Transfer-in for emergency operations is posted after expense occurs.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
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ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1306 AMERICAN RESCUE PLAN ACT
USE OF MONEY&PROPRTY - - (604,019) - - 100% 604,019 [41] REVENUE - - (604,019) - - 100% 604,019 PROF & ADMIN 5,449,233 5,491,157 1,280,189 2,167,139 63% 23% 2,043,828 OTHER OPERATING - 0 - - 0% 0% 0 ASSET/CAPITAL OUTLAY 10,127,761 15,193,726 3,204,845 4,881,957 53% 21% 7,106,924 GRANT EXPENDITURES 250,000 110,000 110,000 - 100% 100% - [42] EXPENDITURE 15,826,994 20,794,883 4,595,034 7,049,097 56% 22% 9,150,752 1307 TRANSFORMATIVE CLIMATE GRANT
INTERGOV STATE GRANT (15,266,250) (15,416,250) (1,210,766) - 8% 8% (14,205,484) [43] REVENUE (15,266,250) (15,416,250) (1,210,766) - 8% 8% (14,205,484) PROF & ADMIN 10,095,957 13,076,718 1,838,179 4,619,307 49% 14% 6,619,232 OTHER OPERATING - 12,000 1,728 - 14% 14% 10,272 UTILITIES - 2,500 793 - 32% 32% 1,707 ASSET/CAPITAL OUTLAY 4,726,873 5,079,027 38,811 326,116 7% 1% 4,714,100 EXPENDITURE 14,822,830 18,170,244 1,879,512 4,945,422 38% 10% 11,345,310 1308 ENCAMPMENT RESOLUTION FUND
USE OF MONEY&PROPRTY - - (91,975) - - 100% 91,975 INTERGOV STATE GRANT (4,301,294) (4,301,294) (1,398,935) - 33% 33% (2,902,358) [43] REVENUE (4,301,294) (4,301,294) (1,490,911) - 35% 35% (2,810,383) PROF & ADMIN 3,876,294 7,143,257 1,397,364 3,418,965 67% 20% 2,326,927 OTHER OPERATING 400,000 400,000 626 - 0% 0% 399,374 UTILITIES 25,000 48,182 945 22,237 48% 2% 25,000 EXPENDITURE 4,301,294 7,591,439 1,398,935 3,441,202 64% 18% 2,751,301 1309 ENCAMPMENT RESOLUTION FUND-3-R
INTERGOV STATE GRANT - (9,336,746) - - 0% 0% (9,336,746) REVENUE - (9,336,746) - - 0% 0% (9,336,746) PROF & ADMIN - 9,336,746 - - 0% 0% 9,336,746 EXPENDITURE - 9,336,746 - - 0% 0% 9,336,746 1405 HOMEKEY PROGRAM, NOFA, ROUND 3
INTERGOV STATE GRANT - (14,512,660) - - 0% 0% (14,512,660) [44] REVENUE - (14,512,660) - - 0% 0% (14,512,660) PROF & ADMIN - 14,512,660 - - 0% 0% 14,512,660 ASSET/CAPITAL OUTLAY - - 50,000 - - 100% (50,000) [45] EXPENDITURE - 14,512,660 50,000 - 0% 0% 14,462,660 TOTAL SPECIAL REVENUE FUNDS REVENUES (62,708,434) (86,697,840) (30,311,934) - 35% 35% (56,385,906) TOTAL SPECIAL REVENUE FUNDS EXPENDITURES 88,567,660 126,391,07 4 43,610,742 19,487,756 50% 35% 82,780,332 TOTAL SPECIAL REVENUE FUNDS 25,859,226 39,693,235 13,298,808 19,487,756 83% 34% 26,394,427 NOTES
[41] Interest earned on the pooled cash. [42] Paid grant expenses for Youthworks [43] Grant revenue is received after expense occurs. [44] Grant revenue is received after expense occurs. [45] Will complete budget transfer for expenses for Motel 6 in March.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
CAPITAL PROJECTS FUNDS
1002 STATE GAS TAX
USE OF MONEY&PROPRTY - - (60,897) - - 100% 60,897 INTERGOV STATE TAXES (3,173,758) (3,173,758) (2,248,163) - 71% 71% (925,595) [46] REVENUE (3,173,758) (3,173,758) (2,309,060) - 73% 73% (864,699) PROF & ADMIN 35,360 35,360 - - 0% 0% 35,360 EQPT & CONTRACT SVCS 1,000,000 1,000,000 750,000 - 75% 75% 250,000 ASSET/CAPITAL OUTLAY 2,262,398 2,484,692 1,002,821 857,473 75% 40% 624,398 EXPENDITURE 3,297,758 3,520,052 1,752,821 857,473 74% 50% 909,758 1004 ASSET SEIZURE FUND
USE OF MONEY&PROPRTY - - (7,786) - - 100% 7,786 CHARGES FOR SERVICES - - 3,085 - - - (3,085) REVENUE - - (4,701) - - 100% 4,701 ASSET/CAPITAL OUTLAY 170,000 170,000 - - 0% 0% 170,000 EXPENDITURE 170,000 170,000 - - 0% 0% 170,000 1006 OUTSIDE FUNDED SVCS - GRANTS
INTERGOV FED GRANT - (3,117,500) - - 0% 0% (3,117,500) [47] INTERGOV STATE GRANT (24,764,457) (25,510,126) (3,791,490) - 15% 15% (21,718,636) [47] INTERGOV OTHER GRANT (340,915) (452,503) (597,414) - 132% 132% 144,911 [47] REVENUE (25,105,372) (29,080,129) (4,388,904) - 15% 15% (24,691,225) SALARIES AND WAGES - 16,658 - - 0% 0% 16,658 PROF & ADMIN 4,887,553 9,100,810 1,754,231 3,318,251 56% 19% 4,028,327 OTHER OPERATING 8,265 17,705 869 - 5% 5% 16,837 UTILITIES 19,042 19,042 - - 0% 0% 19,042 ASSET/CAPITAL OUTLAY 7,429,480 13,044,308 2,318,327 7,655,433 76% 18% 3,070,549 [48] GRANT EXPENDITURES 1,727,516 1,763,932 671,419 - 38% 38% 1,092,513 EXPENDITURE 14,071,856 23,962,455 4,744,845 10,973,684 66% 20% 8,243,926 1054 ENGINEERING GRANTS
INTERGOV FED GRANT (3,815,000) (5,135,000) (49,738) - 1% 1% (5,085,262) [49] INTERGOV STATE GRANT (19,120,726) (19,120,726) (2,290,814) - 12% 12% (16,829,913) [49] INTERGOV OTHER GRANT (100,000) (278,400) - - 0% 0% (278,400) [49] REVENUE (23,035,726) (24,534,126) (2,340,552) - 10% 10% (22,193,574) ASSET/CAPITAL OUTLAY 17,123,837 25,591,084 4,784,119 4,253,773 35% 19% 16,553,192 EXPENDITURE 17,123,837 25,591,084 4,784,119 4,253,773 35% 19% 16,553,192 NOTES
[47] Grant revenue is received after expense occurs.
[49] Grant revenue is received after expense occurs
[48] Encumbered expenses related to the Richmond Communities Clean Collaboration Project [46] Gas Tax revenue has a month lag time. Revenue will not be received equally monthly.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1019 ROAD MAINT & REHAB ACCT (RMRA)
USE OF MONEY&PROPRTY - - (144,145) - - 100% 144,145 INTERGOV STATE TAXES (2,966,001) (2,966,001) (2,123,286) - 72% 72% (842,715) [50] REVENUE (2,966,001) (2,966,001) (2,267,431) - 76% 76% (698,570) ASSET/CAPITAL OUTLAY 5,871,845 6,911,061 2,696,856 414,696 45% 39% 3,799,509 EXPENDITURE 5,871,845 6,911,061 2,696,856 414,696 45% 39% 3,799,509 2001 GENERAL CAPITAL FUND
USE OF MONEY&PROPRTY - - (1,458,993) - - 100% 1,458,993 [51] OPER XFERS IN (8,182,000) (20,076,138) (15,504,634) - 77% 77% (4,571,504) REVENUE (8,182,000) (20,076,138) (16,963,627) - 84% 84% (3,112,511) PROF & ADMIN 93,098 837,476 130,267 561,946 83% 16% 145,264 [52] EQPT & CONTRACT SVCS - 633,090 3,064 124,879 20% 0% 505,148 ASSET/CAPITAL OUTLAY 23,418,836 39,624,185 2,157,894 3,333,781 14% 5% 34,132,511 OPER XFERS OUT - 847,863 847,863 - 100% 100% - [53] EXPENDITURE 23,511,934 41,942,615 3,139,087 4,020,605 17% 7% 34,782,923 2002 MEASURE J
USE OF MONEY&PROPRTY - - (103,590) - - 100% 103,590 INTERGOV OTHER GRANT (1,527,861) (1,527,861) (2,247,953) - 147% 147% 720,092 [54] REVENUE (1,527,861) (1,527,861) (2,351,543) - 154% 154% 823,682 PROF & ADMIN 200,000 200,000 195,213 - 98% 98% 4,787 [55] ASSET/CAPITAL OUTLAY 2,722,280 3,176,727 390,530 503,681 28% 12% 2,282,517 EXPENDITURE 2,922,280 3,376,727 585,743 503,681 32% 17% 2,287,304 2007 HARBOR FUND
USE OF MONEY&PROPRTY - - (1,441) - - 100% 1,441 REVENUE - - (1,441) - - 100% 1,441 2110 IMPACT FEE - PARKS
LICENSES,PRMITS&FEES - - (24,192) - - 100% 24,192 [56] USE OF MONEY&PROPRTY - - (5,708) - 100% 5,708 REVENUE - - (29,900) - - 100% 29,900 NOTES
[50] Grant revenue is received after expense occurs. [51] Interest earned on the pooled cash. [52] Encumbered professional services for Pt. Molate Project. [53] Completed transfer out for Art Initiative and Small Business Support [54] Grant revenue is received after expense occurs.
[55] Paid membership dues to West Contra Costa Transportation [56] Impact Fee revenue is adjusted at mid-year
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
2111 IMPACT FEE - TRAFFIC
LICENSES,PRMITS&FEES - - (114,144) - - 100% 114,144 [56] USE OF MONEY&PROPRTY - - (52,847) - - 100% 52,847 REVENUE - - (166,991) - - 100% 166,991 ASSET/CAPITAL OUTLAY - 29,608 - 29,608 100% 0% - EXPENDITURE - 29,608 - 29,608 100% 0% - 2113 IMPACT FEE - FIRE
LICENSES,PRMITS&FEES - - (67,613) - - 100% 67,613 [56] USE OF MONEY&PROPRTY - - (2,034) - - 100% 2,034 REVENUE - - (69,647) - - 100% 69,647 OTHER OPERATING 65,000 65,000 - - 0% 0% 65,000 EXPENDITURE 65,000 65,000 - - 0% 0% 65,000 2114 IMPACT FEE - POLICE
LICENSES,PRMITS&FEES - - (16,701) - - 100% 16,701 [56] USE OF MONEY&PROPRTY - - (20,924) - - 100% 20,924 REVENUE - - (37,625) - - 100% 37,625 2115 IMPACT FEE - COMM/AQUATC
LICENSES,PRMITS&FEES - - (71,159) - - 100% 71,159 [56] USE OF MONEY&PROPRTY - - (22,498) - - 100% 22,498 REVENUE - - (93,657) - - 100% 93,657 2116 IMPACT FEE - PARKS/OPEN
LICENSES,PRMITS&FEES - - (294,269) - - 100% 294,269 [56] USE OF MONEY&PROPRTY - - (108,956) - - 100% 108,956 REVENUE - - (403,225) - - 100% 403,225 ASSET/CAPITAL OUTLAY 500,000 500,000 - - 0% 0% 500,000 EXPENDITURE 500,000 500,000 - - 0% 0% 500,000 2117 IMPACT FEE - LIBRARY
LICENSES,PRMITS&FEES - - (79,756) - - 100% 79,756 [56] USE OF MONEY&PROPRTY - - (58,986) - - 100% 58,986 REVENUE - - (138,742) - - 100% 138,742 PROF & ADMIN 100,000 98,684 - 15,079 15% 0% 83,605 ASSET/CAPITAL OUTLAY 1,698,062 1,699,378 59,945 9,671 4% 4% 1,629,762 EXPENDITURE 1,798,062 1,798,062 59,945 24,750 5% 3% 1,713,367 NOTES
[56] Impact Fee revenue is adjusted at mid-year
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
2118 IMPACT FEE - HILLTOP
USE OF MONEY&PROPRTY - - (1,001) - - 100% 1,001 REVENUE - - (1,001) - - 100% 1,001 2119 IMPACT FEE - STORM DRAINAGE
LICENSES,PRMITS&FEES - - (29,416) - - 100% 29,416 [56] USE OF MONEY&PROPRTY - - (34,015) - - 100% 34,015 REVENUE - - (63,431) - - 100% 63,431 2120 IMPACT FEE - WASTEWATER
LICENSES,PRMITS&FEES - - (6,243) - - 100% 6,243 [56] USE OF MONEY&PROPRTY - - (75,000) - - 100% 75,000 REVENUE - - (81,242) - - 100% 81,242 ASSET/CAPITAL OUTLAY 250,000 922,196 3,078 669,118 73% 0% 250,000 [57] EXPENDITURE 250,000 922,196 3,078 669,118 73% 0% 250,000 TOTAL CAPITAL PROJECT FUNDS REVENUES (63,990,718) (81,358,013) (31,712,719) - 39% 39% (49,645,294) TOTAL CAPITAL PROJECT FUNDS EXPENDITURES 69,582,572 108,788,861 17,766,494 21,747,388 36% 16% 91,022,367 TOTAL CAPITAL PROJECT FUNDS 5,591,854 27,430,848 (13,946,226) 21,747,388 28% -51% 41,377,073
DEBT SERVICE FUNDS
3001 DS - 2005 TAXABLE POB
USE OF MONEY&PROPRTY - - (18,378) - - 100% 18,378 OPER XFERS IN (8,431,249) (8,431,249) (8,426,161) - 100% 100% (5,088) [58] REVENUE (8,431,249) (8,431,249) (8,444,539) - 100% 100% 13,290 DEBT SVC EXPENDITURE 8,431,249 8,431,249 8,430,699 - 100% 100% 550 [59] EXPENDITURE 8,431,249 8,431,249 8,430,699 - 100% 100% 550 3002 DS - 99A PENSION OBLIG BOND
USE OF MONEY&PROPRTY - - (2,278) - - 100% 2,278 REVENUE - - (2,278) - - 100% 2,278 DEBT SVC EXPENDITURE 5,500 5,500 5,317 - 97% 97% 184 [60] EXPENDITURE 5,500 5,500 5,317 - 97% 97% NOTES
[56] Impact Fee revenue is adjusted at mid-year
[57] Encumbered invoices for Wastewater Treatment Plant Improvements. [58] Received transfer in for pension obligation bonds [59] Paid debt service expenses for the year. [60] Paid majority of debt service for the year
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
3005 DS - 07 REFNDING&CVC CTR
USE OF MONEY&PROPRTY - - (23,940) - - 100% 23,940 CHARGES FOR SERVICES (6,247,798) (6,247,798) (4,780,708) - 77% 77% (1,467,090) OPER XFERS IN (1,482,453) (1,482,453) (1,111,833) - 75% 75% (370,620) REVENUE (7,730,251) (7,730,251) (5,916,481) - 77% 77% (1,813,770) DEBT SVC EXPENDITURE 7,825,088 7,825,088 6,018,995 - 77% 77% 1,806,093 [61] EXPENDITURE 7,825,088 7,825,088 6,018,995 - 77% 77% 1,806,093 TOTAL DEBT SERVICE FUNDS REVENUES (16,161,500) (16,161,500) (14,363,299) - 89% 89% (1,798,201) TOTAL DEBT SERVICE FUNDS EXPENDITURES 16,261,836 16,261,836 14,455,010 - 89% 89% 1,806,826 TOTAL DEBT SERVICE FUNDS 100,336 100,336 91,711 - 91% 91% 8,625
ENTERPRISE FUNDS
4001 PORT OF RICHMOND
USE OF MONEY&PROPRTY (270,652) (270,652) (614,772) - 227% 227% 344,120 OTHER REVENUE - - (532) - - 100% 532 [62] RENTAL INCOME (5,890,600) (5,890,600) (3,838,954) - 65% 65% (2,051,646) [63] INTERGOV OTHER GRANT (1,003,250) (1,003,250) - - 0% 0% (1,003,250) [64] REVENUE (7,164,502) (7,164,502) (4,454,258) - 62% 62% (2,710,244) SALARIES AND WAGES 671,422 675,122 297,850 - 44% 44% 377,272 PYRLL/FRINGE BENEFIT 309,969 309,969 147,577 - 48% 48% 162,392 PROF & ADMIN 1,640,794 2,207,794 441,328 198,824 29% 20% 1,567,642 OTHER OPERATING 11,200 11,200 4,477 4,031 76% 40% 2,692 [65] UTILITIES 487,100 487,100 348,702 1,797 72% 72% 136,602 EQPT & CONTRACT SVCS 366,200 361,950 52,587 62,612 32% 15% 246,751 PROVISN FOR INS LOSS 45,000 45,000 50,356 - 112% 112% (5,356) [66] COST POOL 511,288 511,288 383,464 - 75% 75% 127,824 ASSET/CAPITAL OUTLAY 4,301,500 4,361,300 503,951 438,628 22% 12% 3,418,722 DEBT SVC EXPENDITURE - 550 550 - 100% 100% - [67] EXPENDITURE 8,344,473 8,971,273 2,230,843 705,892 33% 25% 6,034,539 NOTES
[61] Paid debt service expenses
[62] Received unexpected revenue from Sims Metal
[63] Revenues are not received equally monthly.
[64] Grant revenue is received after expense occurs.
[65] Encumbered Ricoh copier expense
[66] Paid Alliant invoice
[67] Will complete a budget transfer to cover admin fee in March.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
4003 WASTEWATER
LICENSES,PRMITS&FEES (28,000) (28,000) (130,702) - 467% 467% 102,702 FINES & FORFEITURES (2,000) (2,000) - - 0% 0% (2,000) [68] USE OF MONEY&PROPRTY - - (838,486) - - 100% 838,486 [69] CHARGES FOR SERVICES (30,500,000) (30,500,000) (18,523,162) - 61% 61% (11,976,838) REVENUE (30,530,000) (30,530,000) (19,492,350) - 64% 64% (11,037,650) SALARIES AND WAGES 1,893,151 1,958,151 1,067,175 - 54% 54% 890,976 PYRLL/FRINGE BENEFIT 875,602 875,602 505,193 - 58% 58% 370,409 PROF & ADMIN 13,718,462 13,734,562 6,668,294 4,169,526 79% 49% 2,896,742 [70] OTHER OPERATING 72,400 164,831 8,647 5,426 9% 5% 150,758 UTILITIES 1,547,264 1,547,264 1,109,916 - 72% 72% 437,348 EQPT & CONTRACT SVCS 465,500 475,500 97,934 51,284 31% 21% 326,281 COST POOL 1,082,109 1,082,109 811,578 - 75% 75% 270,531 ASSET/CAPITAL OUTLAY 33,531,858 46,760,249 8,788,960 3,609,607 27% 19% 34,361,681 DEBT SVC EXPENDITURE 9,956,258 9,956,258 9,796,135 - 98% 98% 160,123 [71] EXPENDITURE 63,142,603 76,554,524 28,853,833 7,835,843 48% 27% 39,864,847 4005 MARINA
USE OF MONEY&PROPRTY - - (164,388) - - 100% 164,388 RENTAL INCOME (450,000) (450,000) (351,044) - 78% 78% (98,956) REVENUE (450,000) (450,000) (515,432) - 115% 115% 65,432 PROF & ADMIN 912,930 913,225 18,598 178,102 22% 2% 716,525 DEBT SVC EXPENDITURE 206,815 206,815 206,815 - 100% 100% - [72] OPER XFERS OUT 86,778 86,778 65,088 - 75% 75% 21,690 EXPENDITURE 1,206,523 1,206,818 290,501 178,102 39% 24% 738,215 4008 KCRT - CABLE TELEVIS
LICENSES,PRMITS&FEES (1,250,000) (1,250,000) (393,811) - 32% 32% (856,189) [73] USE OF MONEY&PROPRTY - - (6,052) - - 100% 6,052 OTHER REVENUE - - (500) - - 100% 500 REVENUE (1,250,000) (1,250,000) (400,362) - 32% 32% (849,638) NOTES
[68] Revenues are not received equally monthly.
[69] Interest earned on the pooled cash.
[70] Encumbered Veolia operations and maintenance for wastewater treatment plant [71] Paid 73% of debt service payment.
[72] Paid debt service payment for the year
[73] Revenues are not received equally monthly.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 587,896 587,896 477,771 - 81% 81% 110,125 [74] PYRLL/FRINGE BENEFIT 316,005 316,005 245,581 - 78% 78% 70,424 [75] PROF & ADMIN 53,800 53,800 35,473 - 66% 66% 18,327 OTHER OPERATING 37,721 37,721 8,945 - 24% 24% 28,776 UTILITIES 5,727 5,727 2,526 2,874 94% 44% 327 [76] PROVISN FOR INS LOSS 604 604 - - 0% 0% 604 COST POOL 199,699 199,699 149,773 - 75% 75% 49,926 ASSET/CAPITAL OUTLAY 20,000 20,000 - - 0% 0% 20,000 EXPENDITURE 1,221,452 1,221,452 920,069 2,874 76% 75% 298,509 TOTAL ENTERPRISE FUNDS REVENUES (39,394,502) (39,394,502) (24,862,402) - 63% 63% (14,532,100) TOTAL ENTERPRISE FUNDS EXPENDITURES 73,915,051 87,954,067 32,295,247 8,722,711 47% 37% 55,658,821 TOTAL ENTERPRISE FUNDS 34,520,549 48,559,565 7,432,845 8,722,711 33% 15% 41,126,721
INTERNAL SERVICES FUNDS
5001 INSURANCE RESERVES
USE OF MONEY&PROPRTY - - (1,615,154) - - 100% 1,615,154 [77] CHARGES FOR SERVICES (27,841,923) (27,841,923) (20,881,245) - 75% 75% (6,960,679) OTHER REVENUE - - (413,228) - - 100% 413,228 [78] REVENUE (27,841,923) (27,841,923) (22,909,626) - 82% 82% (4,932,297) SALARIES AND WAGES 726,757 726,757 308,498 - 42% 42% 418,259 PYRLL/FRINGE BENEFIT 331,683 331,683 117,761 - 36% 36% 213,921 PROF & ADMIN 1,185,200 1,419,409 671,463 160,973 59% 47% 586,973 OTHER OPERATING 50,500 50,500 3,574 - 7% 7% 46,926 PROVISN FOR INS LOSS 26,460,675 26,240,675 15,713,460 452,278 62% 60% 10,074,937 COST POOL 563,594 563,594 422,699 - 75% 75% 140,895 ASSET/CAPITAL OUTLAY 7,000 277,963 - 270,963 97% 0% 7,000 [79] OPER XFERS OUT 4,100,000 4,100,000 4,100,000 - 100% 100% - [80] EXPENDITURE 33,425,408 33,710,579 21,337,455 884,213 66% 63% 11,488,911 NOTES
[74] Part-time temp, shift differential & comp-time payout not budgeted. [75] Workers comp slightly over anticipated budget.
[76] PO encumbered with Comcast for cable and internet services. [77] Interest earned on the pooled cash.
[78] Will add budget at mid-year for unexpected revenue. [79] Encumbered invoices for Via Verdi Landslide.
[80] One-time transfer-out for Via Verdi Mitigation Project.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
5003 EQUIPMENT SERVICES
CHARGES FOR SERVICES (5,497,245) (6,797,245) (5,097,919) - 75% 75% (1,699,326) PROC FR SLE PROP (85,000) (85,000) (8,181) - 10% 10% (76,819) [81] OPER XFERS IN (426,019) (426,019) (319,519) - 75% 75% (106,500) REVENUE (6,008,264) (7,308,264) (5,425,619) - 74% 74% (1,882,645) EQPT & CONTRACT SVCS - 80,000 80,000 - 100% 100% - [82] ASSET/CAPITAL OUTLAY 5,985,000 9,971,354 1,298,917 2,607,826 39% 13% 6,064,610 DEBT SVC EXPENDITURE 326,018 326,018 244,514 - 75% 75% 81,505 [83] EXPENDITURE 6,311,018 10,377,372 1,623,431 2,607,826 41% 16% 6,146,115 5008 COMPENSATED ABSENCES
USE OF MONEY&PROPRTY - - (71,597) - - 100% 71,597 OTHER REVENUE (3,000,000) (3,000,000) (2,250,000) - 75% 75% (750,000) REVENUE (3,000,000) (3,000,000) (2,321,597) - 77% 77% (678,403) SALARIES AND WAGES 3,000,000 3,000,000 1,762,196 - 59% 59% 1,237,804 PYRLL/FRINGE BENEFIT - - 24,724 - - 100% (24,724) [84] EXPENDITURE 3,000,000 3,000,000 1,786,920 - 60% 60% 1,213,080 TOTAL INTERNAL SERVICES FUNDS REVENUES (36,850,188) (38,150,188) (30,656,842) - 80% 80% (7,493,345) TOTAL INTERNAL SERVICES FUNDS EXPENDITURES 42,736,426 47,087,951 24,747,806 3,492,039 60% 53% 22,340,145 TOTAL INTERNAL SERVICES FUNDS 5,886,238 8,937,764 (5,909,036) 3,492,039 -27% -66% 14,846,800
HOUSING FUNDS
1200 HOUSING ADMINISTRATION
LICENSES,PRMITS&FEES (25,000) (25,000) (26,894) - 108% 108% 1,894 USE OF MONEY&PROPRTY (50,092) (50,092) (51,033) - 102% 102% 941 OTHER REVENUE (555,713) (555,713) (573,562) - 103% 103% 17,849 REVENUE (630,805) (630,805) (651,489) - 103% 103% 20,684 SALARIES AND WAGES 371,675 361,675 19,536 - 5% 5% 342,139 PYRLL/FRINGE BENEFIT 153,240 153,240 (31,550) - -21% -21% 184,789 [85] PROF & ADMIN 54,248 64,248 5,259 20,699 40% 8% 38,291 OTHER OPERATING 1,909 1,909 75,493 - 3955% 3955% (73,584) [86] UTILITIES 801 801 411 - 51% 51% 390 COST POOL 122,799 122,799 92,097 - 75% 75% 30,702 EXPENDITURE 704,672 704,672 161,246 20,699 26% 23% 522,727 NOTES
[81] Sales of properties do not occur every month. [82] Paid for wheel alignment machine from Mohawk Lifts [83] Paid majority of debt service for the year. [84] Medical, health, and OPEB benefits were not budgeted. [85] Unexpected staff cost allocations reimbursement from Encampment R2 and EPA Grants [86] Prologis LP expense not budgeted. A budget transfer for overage was completed in March.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1201 CDBG
USE OF MONEY&PROPRTY (80,475) (80,475) (10,968) - 14% 14% (69,507) LOAN/BOND PROCEEDS (230,873) (230,873) (105,832) - 46% 46% (125,041) [87] REVENUE (311,348) (311,348) (116,800) - 38% 38% (194,548) SALARIES AND WAGES 13,448 - - - - - - PYRLL/FRINGE BENEFIT 7,221 - - - - - - PROF & ADMIN 18,272 38,941 25,080 - 64% 64% 13,860 OTHER OPERATING 51 51 - - 0% 0% 51 COST POOL 26,923 26,923 20,194 - 75% 75% 6,729 CDBG/HOME/HSG PROJ 750,638 750,638 - - 0% 0% 750,638 EXPENDITURE 816,553 816,553 45,274 - 6% 6% 771,278 1202 HOME PROGRAM
USE OF MONEY&PROPRTY (5,184) (5,184) (4,953) - 96% 96% (231) REVENUE (5,184) (5,184) (4,953) - 96% 96% (231) 1203 NEIGHBORHOOD STAB(NP)
INTERGOV OTHER GRANT - (16,600) (16,600) - 100% 100% - LOAN/BOND PROCEEDS (15,000) (15,000) - - 0% 0% (15,000) [87] REVENUE (15,000) (31,600) (16,600) - 53% 53% (15,000) SALARIES AND WAGES 13,448 - - - - -- PYRLL/FRINGE BENEFIT 7,221 - - - - -- PROF & ADMIN 9,500 46,769 34,929 6,073 88% 75% 5,767 [88] EXPENDITURE 30,169 46,769 34,929 6,073 88% 75% 5,767 1207 COR-NEIGHBORHOOD STAB(CITY)
PROC FR SLE PROP (133,664) (133,664) - - 0% 0% (133,664) [89] REVENUE (133,664) (133,664) - - 0% 0% (133,664) OTHER OPERATING 6,753 6,753 2,377 - 35% 35% 4,376 EXPENDITURE 6,753 6,753 2,377 - 35% 35% 4,376 1208 COR-SUCCESSOR HOUSING AGENCY
USE OF MONEY&PROPRTY (121,530) (121,530) (136,536) - 112% 112% 15,006 OTHER REVENUE (64,804) (64,804) (34,999) - 54% 54% (29,805) [90] PROC FR SLE PROP (34,053) (34,053) - - 0% 0% (34,053) [91] LOAN/BOND PROCEEDS (15,680) (15,680) - - 0% 0% (15,680) [92] REVENUE (236,067) (236,067) (171,535) - 73% 73% (64,532) NOTES
[87] Loan/Bond proceeds are not received equally monthly [88] Encumbered tax preparation services [89] Revenues from proceeds from sales are not received equally monthly [90] Revenues are not received equally monthly. [91] Revenues from proceeds from sales are not received equally monthly [92] Loan/Bond proceeds are not received equally monthly Page 16 of 21 Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 117,336 (0) - - 0% 0% (0) PYRLL/FRINGE BENEFIT 61,661 0 - - 0% 0% 0 PROF & ADMIN 200 179,197 134,248 - 75% 75% 44,949 CDBG/HOME/HSG PROJ 1,500,000 1,500,000 - - 0% 0% 1,500,000 EXPENDITURE 1,679,197 1,679,197 134,248 - 8% 8% 1,544,949 1209 CAL-HOME GRANT FUND
USE OF MONEY&PROPRTY (57,058) (57,058) (42,200) - 74% 74% (14,858) LOAN/BOND PROCEEDS (134,530) (134,530) (139,885) - 104% 104% 5,355 REVENUE (191,588) (191,588) (182,085) - 95% 95% (9,503) SALARIES AND WAGES 13,448 - - - - - - PYRLL/FRINGE BENEFIT 7,221 - - - - - - PROF & ADMIN 1,200 21,869 16,941 - 77% 77% 4,927 [93] CDBG/HOME/HSG PROJ 395,000 395,000 - - 0% 0% 395,000 EXPENDITURE 416,869 416,869 16,941 - 4% 4% 399,927 1302 HOUSNG IN LIEU FEE - DEVELOPER
LICENSES,PRMITS&FEES (651,665) (651,665) (110,168) - 17% 17% (541,497) [94] USE OF MONEY&PROPRTY (81,757) (81,757) (64,108) - 78% 78% (17,649) REVENUE (733,422) (733,422) (174,276) - 24% 24% (559,146) SALARIES AND WAGES 90,440 (0) - - 0% 0% (0) PYRLL/FRINGE BENEFIT 47,220 (0) - - 0% 0% (0) PROF & ADMIN 15,000 152,660 103,245 - 68% 68% 49,415 ASSET/CAPITAL OUTLAY 600,000 600,000 - - 0% 0% 600,000 CDBG/HOME/HSG PROJ 500,000 500,000 - - 0% 0% 500,000 OPER XFERS OUT 480,000 480,000 - - 0% 0% 480,000 EXPENDITURE 1,732,660 1,732,660 103,245 - 6% 6% 1,629,415 2125 IRON TRIANGLE/EPA PROGRAM
USE OF MONEY&PROPRTY (10,088) (10,088) (6,310) - 63% 63% (3,778) INTERGOV FED GRANT (434,954) (434,954) (122,043) - 28% 28% (312,910) [95] REVENUE (445,041) (445,041) (128,353) - 29% 29% (316,688) PROF & ADMIN - 10,334 10,334 - 100% 100% - [96] CDBG/HOME/HSG PROJ 434,954 685,062 292,137 177,957 69% 43% 214,968 EXPENDITURE 434,954 695,396 302,472 177,957 69% 43% 214,968 TOTAL HOUSING FUNDS REVENUES (2,702,120) (2,718,720) (1,446,091) - 53% 53% (1,272,628) TOTAL HOUSING FUNDS EXPENDITURES 5,821,825 6,098,867 800,732 204,728 16% 13% 5,298,136 TOTAL HOUSING FUNDS 3,119,705 3,380,148 (645,360) 204,728 -13% -19% 4,025,508 NOTES
[93] Paid management fees to Amerinational.
[94] Revenues are not received equally monthly.
[95] Grant revenue is received after expense occurs.
[96] Admin expense payroll allocations were not budgeted.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
RICHMOND HOUSING AUTHORITY FUNDS
4101 RHA-HSNG CHOICE VOUCHER-SEC 8
X-ORDNRY/SPC-XFER OT - - 43,839 - - 100% (43,839) [97] EXPENDITURE - - 43,839 - - 100% (43,839) 4201 RHA-CAPITAL FUND
INTERGOV FED GRANT (1,463,024) (1,463,024) (1,032,754) - 71% 71% (430,270) [98] REVENUE (1,463,024) (1,463,024) (1,032,754) - 71% 71% (430,270) PROF & ADMIN 288,966 288,966 - - 0% 0% 288,966 OTHER OPERATING 180,000 180,000 103,976 1,413 59% 58% 74,611 EQPT & CONTRACT SVCS 345,000 345,000 184,210 120,754 88% 53% 40,036 [99] ASSET/CAPITAL OUTLAY 90,000 90,000 - - 0% 0% 90,000 GRANT EXPENDITURES 47,000 47,000 11,719 6,281 38% 25% 29,000 OPER XFERS OUT 512,058 512,058 590,186 - 115% 115% (78,128) [100] EXPENDITURE 1,463,024 1,463,024 890,091 128,448 70% 61% 444,485 4401 RHA-HACIENDA
OTHER REVENUE (83,804) (83,804) - - 0% 0% (83,804) [101] REVENUE (83,804) (83,804) - - 0% 0% (83,804) SALARIES AND WAGES 17,192 - - - - - - PYRLL/FRINGE BENEFIT 16,612 - - - - - - PROF & ADMIN - 33,804 4,935 - 15% 15% 28,869 OTHER OPERATING 5,000 5,000 - - 0% 0% 5,000 EQPT & CONTRACT SVCS 45,000 45,000 - - 0% 0% 45,000 EXPENDITURE 83,804 83,804 4,935 - 6% 6% 78,869 4404 RHA-NEVIN PLAZA
OTHER REVENUE (1,050) (1,050) - - 0% 0% (1,050) [102] INTERGOV FED GRANT (576,793) (576,793) (368,101) - 64% 64% (208,692) [103] REVENUE (577,843) (577,843) (368,101) - 64% 64% (209,742) NOTES
[97] Budget will be added to cover transfer [98] Grant revenue is received after expense occurs. [99] Encumbered temporary staffing services from Renoir Staffing, LLC. [100] Transfer out for subsidy of capital project fund [101] Revenues are not received equally monthly.
[102] Revenues are not received equally monthly.
[103] Revenues are received expenditures occur.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 17,192 - 505 - - - (505) PYRLL/FRINGE BENEFIT 16,612 - 174 - - - (174) PROF & ADMIN 47,050 80,854 21,743 6,065 34% 27% 53,046 OTHER OPERATING 1,500 1,500 50 - 3% 3% 1,450 UTILITIES 2,000 2,000 - - 0% 0% 2,000 OPER XFERS OUT 493,489 493,489 - - 0% 0% 493,489 EXPENDITURE 577,843 577,843 22,472 6,065 5% 4% 549,306 4405 RHA-NYSTROM VILLAGE
USE OF MONEY&PROPRTY - - (44) - - 100% 44 OTHER REVENUE (15,000) (15,000) (623) - 4% 4% (14,377) [104] RENTAL INCOME (277,868) (277,868) (263,717) - 95% 95% (14,151) INTERGOV FED GRANT (507,132) (507,132) (422,429) - 83% 83% (84,703) OPER XFERS IN (1,155,748) (1,155,748) (365,756) - 32% 32% (789,992) [105] REVENUE (1,955,748) (1,955,748) (1,052,570) - 54% 54% (903,179) SALARIES AND WAGES 484,440 209,368 124,105 - 59% 59% 85,263 PYRLL/FRINGE BENEFIT 218,529 119,646 91,060 - 76% 76% 28,586 [106] PROF & ADMIN 361,060 734,515 445,138 70,806 70% 61% 218,571 OTHER OPERATING 230,050 230,050 89,556 35,658 54% 39% 104,836 UTILITIES 224,500 224,500 159,946 1,317 72% 71% 63,237 EQPT & CONTRACT SVCS 322,600 322,600 24,239 4,610 9% 8% 293,751 PROVISN FOR INS LOSS 52,160 52,160 30,514 4,035 66% 59% 17,611 COST POOL 62,409 62,409 46,809 - 75% 75% 15,600 ASSET/CAPITAL OUTLAY - 500 - - 0% 0% 500 EXPENDITURE 1,955,748 1,955,748 1,011,368 116,426 58% 52% 827,955 4406 RHA-RICHMOND VILLAGE ONE
INTERGOV FED GRANT (192,086) (192,086) (151,881) - 79% 79% (40,205) OPER XFERS IN - - (27,634) - - 100% 27,634 [107] REVENUE (192,086) (192,086) (179,515) - 93% 93% (12,571) GRANT EXPENDITURES 192,086 192,086 179,204 - 93% 93% 12,882 [108] EXPENDITURE 192,086 192,086 179,204 - 93% 93% 12,882 NOTES
[104] Revenues are not received equally monthly.
[105] Transfer-in will take place as needed.
[106] Health insurance benefits higher than anticipated [107] Transfer in for Village One subsidy. Budget will be added. [108] Operational expenditures for Richmond Village One is higher than anticipated
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
4407 RHA-RICHMOND VILLAGE TWO
INTERGOV FED GRANT (135,616) (135,616) (109,455) - 81% 81% (26,161) OPER XFERS IN - - (33,202) - - 100% 33,202 [109] REVENUE (135,616) (135,616) (142,657) - 105% 105% 7,041 GRANT EXPENDITURES 135,616 135,616 142,382 - 105% 105% (6,766) [110] EXPENDITURE 135,616 135,616 142,382 - 105% 105% (6,766) 4408 RHA-RICHMOND VILLAGE THREE
INTERGOV FED GRANT (61,959) (61,959) (49,375) - 80% 80% (12,584) OPER XFERS IN - - (17,292) - - 100% 17,292 [111] REVENUE (61,959) (61,959) (66,667) - 108% 108% 4,708 GRANT EXPENDITURES 61,959 61,959 66,557 - 107% 107% (4,598) [112] EXPENDITURE 61,959 61,959 66,557 - 107% 107% (4,598) 4501 RHA-CENTRAL OFFICE COST CNTR
LICENSES,PRMITS&FEES - - (30,000) - - 100% 30,000 [113] USE OF MONEY&PROPRTY - - (9) - - 100% 9 OTHER REVENUE - - (1,864) - - - 1,864 [114] OPER XFERS IN (201,725) (201,725) (146,302) - 73% 73% (55,423) [115] X-ORDNRY/SPC-XFER IN - - (43,839) - - 100% 43,839 [116] REVENUE (201,725) (201,725) (222,014) - 110% 110% 20,289 SALARIES AND WAGES 38,204 38,204 124,642 - 326% 326% (86,438) [117] PYRLL/FRINGE BENEFIT 102,733 102,733 159,549 - 155% 155% (56,816) [117] OTHER OPERATING - - 1,502 - - 100% (1,502) [118] UTILITIES - - 6,032 - - 100% (6,032) [119] COST POOL 60,788 60,788 45,599 - 75% 75% 15,189 EXPENDITURE 201,725 201,725 337,325 - 167% 167% (135,599) NOTES
[109] Transfer in for Village Two subsidy. Budget will be added. [110] Paid operation expenses for RHA Richmond Village II [111] Transfer in for Village Three subsidy. Budget will be added. [112] Paid operation expenses for RHA Richmond Village III [113] Received un-budgeted management fee revenue [114] Received reimbursement from Home Depot. [115] Transfer-in will take place as needed. [116] Received duplicate payments from landlords. [117] Contras not posted. Will be submit paperwork. [118] Will do a budget transfer for postage. [119] Paid Verizon wireless expenses. Will do a budget transfer for expenses.
Attachment 2 - FY2024-25 Q3 Budget Review - Non-General Fund by Type
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
4502 RHA-HOUSING CORPORATION
LICENSES,PRMITS&FEES (5,000) (5,000) (15,281) - 306% 306% 10,281 [120] REVENUE (5,000) (5,000) (15,281) - 306% 306% 10,281 PROF & ADMIN 14,050 14,050 - - 0% 0% 14,050 EXPENDITURE 14,050 14,050 - - 0% 0% 14,050 TOTAL RICHMOND HOUSING AUTHORITY REVENUES (4,676,806) (4,676,806) (3,079,559) - 66% 66% (1,597,247) TOTAL RICHMOND HOUSING AUTHORITY EXPENDITURES 4,685,856 4,685,856 2,698,172 250,939 63% 58% 1,987,684 TOTAL RICHMOND HOUSING AUTHORITY FUNDS 9,050 9,050 (381,387) 250,939 -1441% -4214% 390,437 NOTES
[120] Received surplus of deferred fee payment.
NON GF - REVENUE (254,008,291) (297,779,092) (152,807,208) - 51% 51% (144,971,884) NON GF - EXPENDITURE 332,078,233 431,433,732 152,869,746 58,747,779 49% 35% 219,816,207 NON GF - GRAND TOTAL 78,069,941 133,654,640 62,538 58,747,779 44% 0% 74,844,323