City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
GENERAL FUND REVENUE & EXPENDITURE SUMMARY
GENERAL FUND REVENUE SUMMARY BY CHARACTER
PROPERTY TAXES (58,329,291) (58,329,291) - - 0% 0% (58,329,291) [1] SALES & USE TAX (60,163,807) (60,163,807) (3,726,378) - 6% 6% (56,437,429) [2] UTILITY USERS TAX (64,943,670) (64,943,670) (13,904,737) - 21% 21% (51,038,933) [3] OTHER TAXES (28,399,659) (28,399,659) (7,923,279) - 28% 28% (20,476,380) LICENSES,PRMITS&FEES (17,274,036) (17,274,036) (1,153,542) - 7% 7% (16,120,494) [3] FINES & FORFEITURES (200,000) (200,000) (145,761) - 73% 73% (54,239) USE OF MONEY&PROPRTY (3,030,545) (3,030,545) (761,966) - 25% 25% (2,268,579) CHARGES FOR SERVICES (3,724,495) (3,724,495) (1,343,291) - 36% 36% (2,381,204) [4] OTHER REVENUE (50,167,500) (50,167,500) (50,043,446) - 100% 100% (124,054) RENTAL INCOME (791,157) (791,157) (214,194) - 27% 27% (576,963) INTERGOV STATE TAXES (150,000) (150,000) (177,196) - 118% 118% 27,196 [5] INTERGOV STATE GRANT (180,000) (180,000) (251,492) - 140% 140% 71,492 [5] INTERGOV OTHER GRANT (290,000) (290,000) - - 0% 0% (290,000) [5] PROC FR SLE PROP (15,000) (15,000) - - 0% 0% (15,000) [6] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [7] OPER XFERS IN (20,853,959) (20,853,959) (20,774,429) - 100% 100% (79,530) [8] TOTAL GENERAL FUND REVENUE (308,553,519) (308,553,519) (100,419,711) - 33% 33% (208,133,808) NOTES:
[1] Property tax assessments are received in December, April and June. [2] City of El Cerrito's share of sales tax for Q1.
[3] Revenues are not received equally monthly.
[5] Grant revenue is reimbursed after the expense occurs. [6] Revenue is received after equipment is sold at an auction. [7] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD. [8] One-time transfers were processed for the year.
[4] Charges for services is unpredictable.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES 96,762,515 96,664,929 24,125,261 - 25% 25% 72,539,667 PYRLL/FRINGE BENEFIT 74,157,128 74,264,514 18,408,573 - 25% 25% 55,855,940 PROF & ADMIN 26,354,296 26,387,180 3,591,238 3,127,961 25% 14% 19,667,981 [9] OTHER OPERATING 9,511,051 9,474,227 1,128,780 3,235,357 46% 12% 5,110,091 [10] UTILITIES 7,265,830 7,274,370 1,550,807 1,390,818 40% 21% 4,332,745 [11] EQPT & CONTRACT SVCS 5,513,366 5,716,913 213,015 936,744 20% 4% 4,567,154 [12] PROVISN FOR INS LOSS 46,500 46,500 39,446 - 85% 85% 7,054 [13] COST POOL 21,145,184 21,145,184 7,877,863 - 37% 37% 13,267,321 [14] ASSET/CAPITAL OUTLAY 2,842,986 2,944,920 400,726 436,876 28% 14% 2,107,318 [15] DEBT SVC EXPENDITURE 775,647 775,647 - - 0% 0% 775,647 A87 COST PLAN REIMBS (3,362,171) (3,362,171) (874,738) - 26% 26% (2,487,433) [16] GRANT EXPENDITURES 34,497 34,497 - - 0% 0% 34,497 OPER XFERS OUT 19,006,690 19,006,690 3,439,157 - 18% 18% 15,567,533 [17] TOTAL GENERAL FUND EXPENDITURE 260,053,519 260,373,399 59,900,128 9,127,755 27% 23% 191,345,516 NOTES
[10] Multiple departments have encumbered POs with Ricoh for annual service. [11] Multiple departments have encumbered POs for annual cell phone service. [12] Multiple POs encumbered for annual contract services. [14] Vehicle replacement charges have posted for the year. [16] Indirect charges for facilities maintenance, electric and water slightly over threshold. [9] Multiple POs encumbered for annual services: Iron Mountain for document storage, Netfile Inc. for Form 700, Aleshire & Wynder, LLP, 4Leaf Inc. for Code Enforcement inspection services, and Civic Law Group, APC for Code Enforcement legal services. [13] PO encumbered with California Joint Powers Risk Management Authority for RPD Drone and Fire Apparatus Insurance. PO encumbered with Public Risk Innovation, Solutions and Management for Fire Boat Insurance.
[15] IT POs encumbered for services and subscriptions with Kray Cabling, Nonagon Technology, Ring Central and Ricoh. Police PO with LC Action Police Supply LTD for Police responder kits
[17] Transfer-out for Debt Service 2022 POB General Fund portion, 2007 Refunding & Civic Center, and one-time transfers for capital projects: Dornan Tunnel Lighting, Canal Blvd. Traffic Safety and Asset Management System.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 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 477,698 477,698 92,284 - 19% 19% 385,414 PYRLL/FRINGE BENEFIT 282,986 282,986 53,534 - 19% 19% 229,452 PROF & ADMIN 31,200 31,200 428 - 1% 1% 30,772 OTHER OPERATING 6,200 6,200 - - 0% 0% 6,200 UTILITIES 3,000 3,000 606 - 20% 20% 2,394 COST POOL 23,398 23,398 5,850 - 25% 25% 17,548 EXPENDITURE 824,482 824,482 152,701 - 19% 19% 671,781 11 CITY COUNCIL
OTHER REVENUE - - (402) - - - 402 [18] REVENUE - - (402) - - - 402 SALARIES AND WAGES 502,718 502,718 120,165 - 24% 24% 382,553 PYRLL/FRINGE BENEFIT 339,155 339,155 90,189 - 27% 27% 248,966 [19] PROF & ADMIN 67,491 66,741 2,014 - 3% 3% 64,727 OTHER OPERATING 18,800 19,550 2,311 2,777 26% 12% 14,462 [20] UTILITIES 1,100 1,100 - - 0% 0% 1,100 EQPT & CONTRACT SVCS - 55,000 - - 0% 0% 55,000 COST POOL 113,043 113,043 28,260 - 25% 25% 84,783 ASSET/CAPITAL OUTLAY 3,000 3,000 - - 0% 0% 3,000 EXPENDITURE 1,045,307 1,100,307 242,939 2,777 22% 22% 854,591 12 COMMUNITY POL REV COMMISSION
SALARIES AND WAGES 50,000 234,336 116 - 0% 0% 234,220 PYRLL/FRINGE BENEFIT 6,523 109,621 1,638 - 1% 1% 107,983 PROF & ADMIN 74,450 74,450 1,523 10,120 16% 2% 62,807 OTHER OPERATING 1,050 1,050 - - 0% 0% 1,050 COST POOL 5,840 5,840 1,461 - 25% 25% 4,379 EXPENDITURE 137,863 425,297 4,738 10,120 3% 1% 410,439 NOTES:
[18] Reimbursement for Calcard expense, Councilmember Brown. [19] Dental, vision and unemployment insurance are slightly over the threshold for the period. [20] PO encumbered with Ricoh for copier lease.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
13 CITY MANAGER
SALARIES AND WAGES 993,269 1,173,421 185,616 - 16% 16% 987,805 PYRLL/FRINGE BENEFIT 431,718 575,839 72,849 - 13% 13% 502,990 PROF & ADMIN 175,650 175,650 22,116 85,755 61% 13% 67,779 [21] OTHER OPERATING 10,000 10,000 503 - 5% 5% 9,497 UTILITIES - - 90 - - - (90) [21a] COST POOL 98,240 98,240 24,561 - 25% 25% 73,679 A87 COST PLAN REIMBS (179,572) (179,572) (44,893) - 25% 25% (134,679) EXPENDITURE 1,529,305 1,853,578 260,842 85,755 19% 14% 1,506,981 14 CITY CLERK
LICENSES,PRMITS&FEES (6,000) (6,000) - - 0% 0% (6,000) [22] CHARGES FOR SERVICES (4,000) (4,000) (910) - 23% 23% (3,090) OTHER REVENUE (200) (200) - - 0% 0% (200) [22] REVENUE (10,200) (10,200) (910) - 9% 9% (9,290) SALARIES AND WAGES 595,705 595,705 150,789 - 25% 25% 444,916 PYRLL/FRINGE BENEFIT 327,594 327,594 81,060 - 25% 25% 246,534 PROF & ADMIN 326,104 326,104 28,436 19,272 15% 9% 278,396 OTHER OPERATING 20,000 20,000 175 - 1% 1% 19,825 UTILITIES 2,000 2,000 200 - 10% 10% 1,800 COST POOL 23,398 23,398 5,850 - 25% 25% 17,548 A87 COST PLAN REIMBS (70,119) (70,119) (17,531) - 25% 25% (52,588) EXPENDITURE 1,224,682 1,224,682 248,980 19,272 22% 20% 956,430 NOTES:
[21] PO encumbered with Mia Settles-Tidwell for services for MLT training and facilitation. [21a] Verizon Wireless payment not budgeted. Will work with department and process budget transfer to cover the expense. [22] Revenues are not received equally monthly.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
15 CITY ATTORNEY
LICENSES,PRMITS&FEES (500) (500) (30) - 6% 6% (470) [23] REVENUE (500) (500) (30) - 6% 6% (470) SALARIES AND WAGES 1,486,058 1,461,058 300,904 - 21% 21% 1,160,154 PYRLL/FRINGE BENEFIT 653,456 653,456 119,678 - 18% 18% 533,778 PROF & ADMIN 1,296,168 1,296,168 59,617 367,403 33% 5% 869,148 [24] OTHER OPERATING 27,750 27,250 1,730 19,270 77% 6% 6,250 [25] UTILITIES - 500 351 - 70% 70% 149 [25a] EQPT & CONTRACT SVCS 1,250 26,250 11,737 3,263 57% 45% 11,250 [26] COST POOL 92,732 92,732 23,184 - 25% 25% 69,548 A87 COST PLAN REIMBS (317,531) (317,531) (79,383) - 25% 25% (238,148) EXPENDITURE 3,239,883 3,239,883 437,818 389,936 26% 14% 2,412,129 16 PLANNING & BUILDING SERVICES
LICENSES,PRMITS&FEES (730,000) (730,000) (80,200) - 11% 11% (649,800) [27] OTHER REVENUE (30,000) (30,000) - - 0% 0% (30,000) [27] REVENUE (760,000) (760,000) (80,200) - 11% 11% (679,800) SALARIES AND WAGES 1,214,424 1,214,424 185,067 - 15% 15% 1,029,357 PYRLL/FRINGE BENEFIT 805,485 805,485 106,746 - 13% 13% 698,739 PROF & ADMIN 2,207,900 2,447,900 181,782 307,446 20% 7% 1,958,672 OTHER OPERATING 25,000 25,000 634 - 3% 3% 24,366 UTILITIES 15,000 15,000 973 10,850 79% 6% 3,176 [28] EQPT & CONTRACT SVCS 5,000 5,000 - - 0% 0% 5,000 COST POOL 40,947 40,947 10,236 - 25% 25% 30,711 EXPENDITURE 4,313,756 4,553,756 485,439 318,296 18% 11% 3,750,022 NOTES:
[23] Revenues are not received equally monthly.
[24] POs encumbered with Aleshire & Wynder, LLP, and Iron Mountain for document storage. [25] PO encumbered with Ricoh for copier lease.
[25a] Payment to Verizon Wireless.
[26] PO encumbered and payment to Tempositions, Inc. for recruitment and temporary staffing services. [27] Revenues are not received equally monthly.
[28] PO encumbered with Verizon Wireless for Code Enforcement cell phones.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
17 FINANCE
SALARIES AND WAGES 4,367,678 4,367,678 997,380 - 23% 23% 3,370,298 PYRLL/FRINGE BENEFIT 2,552,479 2,552,479 563,129 - 22% 22% 1,989,350 PROF & ADMIN 1,040,011 1,039,921 145,075 27,131 17% 14% 867,715 OTHER OPERATING 61,200 61,290 1,655 15,000 27% 3% 44,635 [29] UTILITIES 1,400 1,400 695 - 50% 50% 705 [30] EQPT & CONTRACT SVCS 2,135 2,135 - - 0% 0% 2,135 COST POOL 314,378 314,378 78,597 - 25% 25% 235,781 A87 COST PLAN REIMBS (1,146,811) (1,146,811) (286,710) - 25% 25% (860,101) EXPENDITURE 7,192,470 7,192,470 1,499,821 42,131 21% 21% 5,650,518 18 HUMAN RESOURCES
SALARIES AND WAGES 1,774,294 1,774,294 418,903 - 24% 24% 1,355,391 PYRLL/FRINGE BENEFIT 919,337 919,337 199,259 - 22% 22% 720,078 PROF & ADMIN 1,119,700 1,119,700 117,069 212,926 29% 10% 789,705 [31] OTHER OPERATING 35,705 35,705 3,085 12,617 44% 9% 20,004 [30] UTILITIES 1,500 1,500 288 - 19% 19% 1,212 EQPT & CONTRACT SVCS 150 150 - - 0% 0% 150 COST POOL 809,333 809,333 202,332 - 25% 25% 607,001 A87 COST PLAN REIMBS (183,390) (183,390) (45,849) - 25% 25% (137,541) EXPENDITURE 4,476,629 4,476,629 895,087 225,543 25% 20% 3,356,000 NOTES:
[29] PO encumbered with Ricoh for copier lease.
[30] Payment for Verizon Wireless for staff cell phones. [31] POs encumbered with All-Star Talent, Inc. for recruiting and Hilary Roberts for facilitation services as needed.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
19 POLICE
LICENSES,PRMITS&FEES (145,000) (145,000) (31,893) - 22% 22% (113,107) [32] FINES & FORFEITURES (50,000) (50,000) (119,554) - 239% 239% 69,554 [32] CHARGES FOR SERVICES (855,000) (855,000) (216,623) - 25% 25% (638,377) OTHER REVENUE (10,000) (10,000) (2,243) - 22% 22% (7,757) [32] INTERGOV STATE GRANT (80,000) (80,000) (48,175) - 60% 60% (31,825) [33] INTERGOV OTHER GRANT (290,000) (290,000) - - 0% 0% (290,000) [34] REVENUE (1,430,000) (1,430,000) (418,488) - 29% 29% (1,011,512) SALARIES AND WAGES 41,721,386 41,721,386 9,235,144 - 22% 22% 32,486,242 PYRLL/FRINGE BENEFIT 32,963,826 32,963,826 7,166,001 - 22% 22% 25,797,825 PROF & ADMIN 6,200,751 6,200,751 1,229,999 375,875 26% 20% 4,594,877 [35] OTHER OPERATING 3,264,000 3,264,000 715,870 2,115,410 87% 22% 432,721 [36] UTILITIES 360,000 360,000 65,872 242,180 86% 18% 51,949 [37] EQPT & CONTRACT SVCS 392,500 392,500 71,799 87,869 41% 18% 232,832 [38] PROVISN FOR INS LOSS 10,000 10,000 5,260 - 53% 53% 4,740 [39] COST POOL 5,726,949 5,726,949 2,504,546 - 44% 44% 3,222,403 [40] ASSET/CAPITAL OUTLAY 926,410 926,410 11,482 80,893 10% 1% 834,035 EXPENDITURE 91,565,822 91,565,822 21,005,972 2,902,227 26% 23% 67,657,623 NOTES:
[32] Revenues are not received equally monthly.
[33] Grant is post reimbursable for new hire courses.
[34] Grant is state reimbursed to offset cost of law enforcement. [36] POs encumbered with Dicon Fiberoptics, Inc. for RPD building lease July 2025-June 2026, and LC Action Police Supply LTD for Ballistic safety equipment. [38] POs encumbered and payments to Checkers Group Inc. for RPD evidence towing services, and Motorad LLC for motorcycle repair and maintenance. [39] Payment to California Joint Powers Risk Management Authority for RPD Drone insurance. [40] Vehicle replacement charges have posted for the year. [37] POs encumbered with Verizon Wireless, AT&T Wireless, Pacific Bell and T-Mobile for phone services. [35] Payments to East Bay Regional Communications for radio equipment, Stand for Families Free of Violence for lethally assessment protocol services, Mark43, Inc. for CAD and RMS services, and Sound thinker, Inc. for ShotSpotter maintenance and repair services. PO encumbered with Axon Enterprise, Inc. for body worn cameras and taser non-lethal RPD.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
20 FIRE
LICENSES,PRMITS&FEES (805,000) (805,000) (263,172) - 33% 33% (541,828) CHARGES FOR SERVICES (936,195) (936,195) (869,643) - 93% 93% (66,552) REVENUE (1,741,195) (1,741,195) (1,132,816) - 65% 65% (608,379) SALARIES AND WAGES 21,327,989 21,369,875 5,347,326 - 25% 25% 16,022,549 PYRLL/FRINGE BENEFIT 18,968,578 19,031,275 4,478,713 - 24% 24% 14,552,562 PROF & ADMIN 741,465 758,465 47,136 157,781 27% 6% 553,548 [41] OTHER OPERATING 806,500 872,500 17,648 116,612 15% 2% 738,241 UTILITIES 38,500 38,500 6,236 - 16% 16% 32,264 EQPT & CONTRACT SVCS 309,000 226,000 8,312 107,631 51% 4% 110,056 [42] PROVISN FOR INS LOSS 35,000 35,000 34,185 - 98% 98% 815 [43] COST POOL 4,513,597 4,513,597 3,719,650 - 82% 82% 793,947 [44] ASSET/CAPITAL OUTLAY 33,000 33,000 1,049 - 3% 3% 31,951 DEBT SVC EXPENDITURE 57,062 57,062 - - 0% 0% 57,062 OPER XFERS OUT 326,019 326,019 27,149 - 8% 8% 298,870 EXPENDITURE 47,156,710 47,261,293 13,687,405 382,024 30% 29% 33,191,864 21 OFFICE OF NEIGHBORHOOD SAFETY
SALARIES AND WAGES 1,807,429 1,807,429 431,876 - 24% 24% 1,375,553 PYRLL/FRINGE BENEFIT 1,178,192 1,178,192 274,885 - 23% 23% 903,307 PROF & ADMIN 783,710 783,710 14,883 35,117 6% 2% 733,710 OTHER OPERATING 97,640 97,640 578 5,641 6% 1% 91,421 UTILITIES 20,000 20,000 2,443 - 12% 12% 17,557 COST POOL 87,604 87,604 21,903 - 25% 25% 65,701 ASSET/CAPITAL OUTLAY 28,000 28,000 5,058 - 18% 18% 22,942 GRANT EXPENDITURES 34,497 34,497 - - 0% 0% 34,497 EXPENDITURE 4,037,072 4,037,072 751,626 40,758 20% 19% 3,244,689 NOTES:
[42] PO encumbered with Bay Marine Boatworks, Inc. for Fire Boat Victory maintenance and repair. [44] Vehicle replacement charges have posted for the year. [41] POs encumbered with CSG Consultants Inc. for plan reviews, Restoration First Responder Network, LLC for mental health services for Fire personnel, Matrix Consulting Group, LTD to conduct CRA/SOC study, and The Permanente Medical Group Inc. for Fire Department physical exams. [43] Payments to California Joint Powers Risk Management Authority for Fire Apparatus Insurance, and to Public Risk Innovation, Solutions and Management for Fire Boat Insurance.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
23 PUBLIC WORK & ENGINEERING SVCS
LICENSES,PRMITS&FEES (86,100) (86,100) (5,008) - 6% 6% (81,092) [45] CHARGES FOR SERVICES (1,797,100) (1,797,100) (252,535) - 14% 14% (1,544,565) [45] OTHER REVENUE - - (4,694) - - - 4,694 [46] RENTAL INCOME (18,000) (18,000) (4,604) - 26% 26% (13,396) PROC FR SLE PROP (15,000) (15,000) - - 0% 0% (15,000) [47] REVENUE (1,916,200) (1,916,200) (266,842) - 14% 14% (1,649,358) SALARIES AND WAGES 14,495,804 14,354,584 3,159,555 - 22% 22% 11,195,029 PYRLL/FRINGE BENEFIT 10,660,795 10,584,064 2,312,430 - 22% 22% 8,271,634 PROF & ADMIN 1,410,413 1,426,953 117,483 204,076 23% 8% 1,105,393 [48] OTHER OPERATING 3,156,951 3,138,211 289,673 763,534 34% 9% 2,085,004 [49] UTILITIES 6,288,780 6,288,780 1,361,653 1,018,813 38% 22% 3,908,314 [50] EQPT & CONTRACT SVCS 2,531,000 2,737,547 31,957 722,114 28% 1% 1,983,476 [51] COST POOL 3,796,605 3,796,605 1,076,653 - 28% 28% 2,719,952 [52] ASSET/CAPITAL OUTLAY 600,000 690,033 57,047 49,303 15% 8% 583,683 DEBT SVC EXPENDITURE 718,586 718,586 - - 0% 0% 718,586 A87 COST PLAN REIMBS (644,238) (644,238) (195,247) - 30% 30% (448,991) [53] EXPENDITURE 43,014,696 43,091,126 8,211,205 2,757,840 25% 19% 32,122,080 NOTES:
[45] Revenues are not received equally monthly.
[46] Other miscellaneous revenue is not budgeted.
[47] Revenue is received after equipment is sold at an auction. [50] PO encumbered with ABAG Publicly Owned Energy Resources for Governmental agency gas expense. [52] Vehicle replacement charges have posted for the year. [53] Indirect charges for facilities maintenance, electric and water slightly over threshold. [48] POs encumbered with First Alarm for intrusion & fire alarm monitoring services, Underground Service Alert of Northern for annual membership dues USA, and Verizon Connect Fleet USA LLC for GPS monitoring of City fleet.
[49] POs encumbered with W.W. Grainger Inc. for industrial supplies, East Bay Paint Center for paints & supplies for City facilities, Herc Rentals Inc., for truck and equipment rental, and Pinnacle Petroleum Inc. for bulk fuel delivery.
[51] POs encumbered with SCP Distributors, LLC for pool equipment, maintenance and services, Tahoe Instruments for water treatment and testing services, and J A Momaney Services Inc. for traffic signal poles and related products.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
24 LIBRARY & CULTURAL SERVICES
RENTAL INCOME - - (8,100) - - - 8,100 [54] REVENUE - - (8,100) - - - 8,100 SALARIES AND WAGES 3,394,317 3,394,317 809,081 - 24% 24% 2,585,236 PYRLL/FRINGE BENEFIT 2,385,060 2,385,060 530,396 - 22% 22% 1,854,664 PROF & ADMIN 655,314 655,314 125,346 256,530 58% 19% 273,438 [55] OTHER OPERATING 58,525 58,525 2,082 37,195 67% 4% 19,247 [56] UTILITIES 37,800 37,800 583 13,335 37% 2% 23,882 [57] EQPT & CONTRACT SVCS 400 400 - - 0% 0% 400 COST POOL 551,998 551,998 137,997 - 25% 25% 414,001 ASSET/CAPITAL OUTLAY 20,000 20,000 - - 0% 0% 20,000 EXPENDITURE 7,103,414 7,103,414 1,605,486 307,060 27% 23% 5,190,868 25 COMMUNITY SERVICES
LICENSES,PRMITS&FEES (538,950) (538,950) (162,730) - 30% 30% (376,220) OTHER REVENUE (42,300) (42,300) (13,081) - 31% 31% (29,220) [58] RENTAL INCOME (589,400) (589,400) (140,753) - 24% 24% (448,647) [59] REVENUE (1,170,650) (1,170,650) (316,564) - 27% 27% (854,086) SALARIES AND WAGES 4,644,416 4,627,616 1,280,374 - 28% 28% 3,347,242 [59a] PYRLL/FRINGE BENEFIT 2,725,926 2,725,926 682,820 - 25% 25% 2,043,106 PROF & ADMIN 676,857 620,016 153,466 71,473 36% 25% 395,077 [60] OTHER OPERATING 264,899 324,101 33,149 60,064 29% 10% 230,888 [61] UTILITIES 44,000 52,040 9,832 33,391 83% 19% 8,817 [62] EQPT & CONTRACT SVCS 500 500 - - 0% 0% 500 COST POOL 1,141,326 1,141,326 285,330 - 25% 25% 855,996 ASSET/CAPITAL OUTLAY 14,958 21,358 12,757 4,073 79% 60% 4,527 [63] EXPENDITURE 9,512,883 9,512,883 2,457,728 169,001 28% 26% 6,886,154 NOTES:
[54] Richmond Art Center rental fees are not budgeted. [55] PO encumbered with Baker & Taylor Inc. for purchase of books, audiobooks and DVD's. [56] PO encumbered with Ricoh for copier lease. [57] PO encumbered with T-Mobile for communications and media related services. [58] Revenues are not received equally monthly. [59] Rental income has a slight lag time. [60] PO encumbered with First Student Inc. for bus transportation for summer camp 2025. [61] POs encumbered with Folger Graphics Inc. for printing/typesetting services for activity guide, and Ricoh for copier service. [62] PO encumbered with Comcast for internet services.
[59a] Executive salary is at 17.9% and PT Temp is at 26.8%. Shift Differential and Medical-in-Lieu are not budgeted, and Assign Differential is already over budget. Will work with department on processing budget transfers.
[63] Calcard purchase for program supplies, and PO encumbered with SCP Distributors, LLC for aquatics pool lane dividers.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
26 INFORMATION TECHNOLOGY
OTHER REVENUE - - (50) - - - 50 [63a] REVENUE - - (50) - - - 50 SALARIES AND WAGES 1,453,742 1,284,527 279,461 - 22% 22% 1,005,066 PYRLL/FRINGE BENEFIT 767,747 692,601 142,617 - 21% 21% 549,984 PROF & ADMIN 1,745,800 1,745,800 615,437 121,159 42% 35% 1,009,203 [64] OTHER OPERATING 121,945 121,945 17,882 83,237 83% 15% 20,826 [65] UTILITIES 417,100 417,100 100,531 72,249 41% 24% 244,320 [66] EQPT & CONTRACT SVCS 2,262,331 2,262,331 89,210 15,867 5% 4% 2,157,255 COST POOL 101,456 101,456 25,362 - 25% 25% 76,094 ASSET/CAPITAL OUTLAY 1,126,118 1,126,118 313,333 302,606 55% 28% 510,180 [67] A87 COST PLAN REIMBS (408,867) (408,867) (102,216) - 25% 25% (306,651) EXPENDITURE 7,587,372 7,343,011 1,481,617 595,118 28% 20% 5,266,276 36 ECONOMIC DEVELOPMENT PROGRM
OTHER TAXES (1,803,154) (1,803,154) (127,149) - 7% 7% (1,676,005) [68] RENTAL INCOME - - (1,018) - - - 1,018 [69] OPER XFERS IN (86,778) (86,778) (7,248) - 8% 8% (79,530) [70] REVENUE (1,889,932) (1,889,932) (135,415) - 7% 7% (1,754,517) SALARIES AND WAGES 882,193 882,193 300,182 - 34% 34% 582,011 [71] PYRLL/FRINGE BENEFIT 396,171 396,171 128,419 - 32% 32% 267,751 [72] PROF & ADMIN 3,262,912 3,253,412 463,210 221,870 21% 14% 2,568,332 OTHER OPERATING 49,000 53,000 1,032 4,000 9% 2% 47,968 UTILITIES 15,650 15,650 454 - 3% 3% 15,196 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 45,950 45,950 11,487 - 25% 25% 34,463 ASSET/CAPITAL OUTLAY 1,000 6,500 - - 0% 0% 6,500 EXPENDITURE 4,655,376 4,655,376 904,785 225,870 24% 19% 3,524,720 NOTES:
[63a] Other revenue is for copy center charges that were not budgeted. [64] PO encumbered with Nonagon Technology for Barracuda Networks Bundle Renewal FY2025-26. [65] PO encumbered with Ricoh for copier lease, [66] PO's encumbered with AT&T and T-Mobile for cellular and internet services. [67] POs encumbered for services and subscriptions with Kray Cabling, Nonagon Technology, Ring Central and Ricoh. [68] Other taxes budget is for garbage and has a lag time. [69] State of CA Senate rent not budgeted. [70] Transfer-in is for staff salary, it will catch up. [71] Part-time temp slightly over threshold and Medical-in-Lieu is not budgeted. [72] Professional Development, Life Insurance, and PARS are slightly over the threshold for the period.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
37 INTERNAL SERVICES PROGRAM
SALARIES AND WAGES 137,315 137,315 327 - 0% 0% 136,988 PYRLL/FRINGE BENEFIT 80,823 80,823 2,101 - 3% 3% 78,722 COST POOL 13,161 13,161 3,291 - 25% 25% 9,870 EXPENDITURE 231,299 231,299 5,719 - 2% 2% 225,580 38 TRANSPORTATION OPERATION
LICENSES,PRMITS&FEES (30,000) (30,000) (4,045) - 13% 13% (25,955) [73] CHARGES FOR SERVICES (200) (200) (3,581) - 1790% 1790% 3,381 [73] REVENUE (30,200) (30,200) (7,626) - 25% 25% (22,574) SALARIES AND WAGES 43,364 (77,500) - - 0% 0% (77,500) [74] PYRLL/FRINGE BENEFIT (11,894) (62,547) 3,168 - -5% -5% (65,715) [74] PROF & ADMIN 10,500 13,125 4,688 - 36% 36% 8,437 [75] OTHER OPERATING 17,200 14,575 - - 0% 0% 14,575 EQPT & CONTRACT SVCS 6,600 6,600 - - 0% 0% 6,600 COST POOL 11,699 11,699 2,925 - 25% 25% 8,774 ASSET/CAPITAL OUTLAY 500 500 - - 0% 0% 500 EXPENDITURE 77,969 (93,548) 10,781 - -12% -12% (104,329) 40 COMMUNITY CRISIS RESPONSE PROGRAM
SALARIES AND WAGES 1,132,420 1,158,520 80,710 - 7% 7% 1,077,810 PYRLL/FRINGE BENEFIT 711,676 711,676 34,776 - 5% 5% 676,900 PROF & ADMIN 601,400 575,300 - 32,440 6% 0% 542,860 OTHER OPERATING 221,000 221,000 1,857 - 1% 1% 219,143 UTILITIES 20,000 20,000 - - 0% 0% 20,000 EQPT & CONTRACT SVCS 1,500 1,500 - - 0% 0% 1,500 COST POOL 49,350 49,350 12,339 - 25% 25% 37,011 ASSET/CAPITAL OUTLAY 90,000 90,000 - - 0% 0% 90,000 EXPENDITURE 2,827,346 2,827,346 129,682 32,440 6% 5% 2,665,224 NOTES:
[73] Revenues are not received equally monthly.
[75] Payment to Global Parking Solutions USA for parking pay station credit card cloud services. [74] 7/2/25 City Council changes included reclassing the Project Manager position to Paratransit Coordinator and funding the position through Fund 1003 Transportation Operations.
The contra is still showing in the General Fund.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
91 NON-DEPARTMENTAL
PROPERTY TAXES (58,329,291) (58,329,291) - - 0% 0% (58,329,291) [76] SALES & USE TAX (60,163,807) (60,163,807) (3,726,378) - 6% 6% (56,437,429) [77] UTILITY USERS TAX (64,943,670) (64,943,670) (13,904,737) - 21% 21% (51,038,933) [77] OTHER TAXES (26,596,505) (26,596,505) (7,796,131) - 29% 29% (18,800,375) [77] LICENSES,PRMITS&FEES (14,932,486) (14,932,486) (606,463) - 4% 4% (14,326,023) [77] FINES & FORFEITURES (150,000) (150,000) (26,207) - 17% 17% (123,793) [77] USE OF MONEY&PROPRTY (3,030,545) (3,030,545) (761,966) - 25% 25% (2,268,579) [77] CHARGES FOR SERVICES (132,000) (132,000) - - 0% 0% (132,000) [77] OTHER REVENUE (50,085,000) (50,085,000) (50,022,976) - 100% 100% (62,024) RENTAL INCOME (183,757) (183,757) (59,719) - 32% 32% (124,038) INTERGOV STATE TAXES (150,000) (150,000) (177,196) - 118% 118% 27,196 [78] INTERGOV STATE GRANT (100,000) (100,000) (203,317) - 203% 203% 103,317 [78] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [79] OPER XFERS IN (20,767,181) (20,767,181) (20,767,181) - 100% 100% - REVENUE (299,604,642) (299,604,642) (98,052,269) - 33% 33% (201,552,373) NOTES:
[76] Property tax assessments are received in December, April and June. [77] Revenues are not received equally monthly.
[78] Grant revenue is reimbursed after the expense occurs. [79] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD.
City of Richmond
FY 2025-26 Variance Report
Threshold 25%
Attachment 1 - General Fund - Quarter 1 Budget Report
FUNDS ORIGINAL APPROP REVISED
BUDGET
YTD ACTUAL as of
9/30/25 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
SALARIES AND WAGES (5,739,706) (5,796,667) 750,000 - -13% -13% (6,546,667) [80] PYRLL/FRINGE BENEFIT (2,988,505) (2,988,505) 1,364,164 - -46% -46% (4,352,669) [81] PROF & ADMIN 3,926,500 3,776,500 261,530 621,587 23% 7% 2,893,383 OTHER OPERATING 1,247,685 1,102,685 38,915 - 4% 4% 1,063,770 COST POOL 3,584,180 3,584,180 (303,951) - -8% -8% 3,888,131 [82] A87 COST PLAN REIMBS (411,643) (411,643) (102,909) - 25% 25% (308,734) OPER XFERS OUT 18,680,671 18,680,671 3,412,008 - 18% 18% 15,268,663 EXPENDITURE 18,299,182 17,947,221 5,419,757 621,587 34% 30% 11,905,878 GF - REVENUE (308,553,519) (308,553,519) (100,419,711) - 33% 33% (208,133,808) GF - EXPENDITURE 260,053,519 260,373,399 59,900,128 9,127,755 27% 23% 191,345,516 GF - GRAND TOTAL (48,500,000) (48,180,119) (40,519,583) 9,127,755 65% 84% (16,788,292) NOTES:
[80] Budgeted salary savings contra of $8.7M and Comp Absences/Vacation Leave pay $500,000. [81] Budgeted benefit savings contras of $8.1M and Health Insurance Reimbursement pay $909,326. [82] Equipment Replacement - Defer unspent funds to new request $500K, Black Resiliency $1.5M, and to Gender Based Violence $100K. The one-time cost of $1.6M posted for the year.