City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
OTHER OPERATING FUNDS
1003 TRANSPORTATION OPERATION
OTHER REVENUE (20,000) (20,000) (2,700) - 14% 14% (17,300) [1] INTERGOV OTHER GRANT (1,231,584) (1,231,584) - - 0% 0% (1,231,584) [2] REVENUE (1,251,584) (1,251,584) (2,700) - 0% 0% (1,248,884) SALARIES AND WAGES 311,952 372,129 58,711 - 16% 16% 313,418 PYRLL/FRINGE BENEFIT 232,069 305,000 56,453 - 19% 19% 248,547 PROF & ADMIN 560,000 560,000 69,502 372,792 79% 12% 117,706 [3] OTHER OPERATING 8,800 8,800 - - 0% 0% 8,800
UTILITIES 2,500 2,500 162 - 6% 6% 2,338
COST POOL 136,000 136,000 33,995 - 25% 25% 102,005 EXPENDITURE 1,251,321 1,384,429 218,823 372,792 43% 16% 792,814 1012 HILLTOP LANDSCAPE MAINT DIST
PROPERTY TAXES (1,193,082) (1,193,082) - - 0% 0% (1,193,082) [4] OPER XFERS IN (250,360) (250,360) (20,867) - 8% 8% (229,493) [5] REVENUE (1,443,442) (1,443,442) (20,867) - 1% 1% (1,422,575) SALARIES AND WAGES 580,066 580,066 157,995 - 27% 27% 422,071 PYRLL/FRINGE BENEFIT 463,637 463,637 110,657 - 24% 24% 352,980 PROF & ADMIN 26,443 26,443 - - 0% 0% 26,443 OTHER OPERATING 60,000 60,000 3,790 8,452 20% 6% 47,759 UTILITIES 117,440 117,440 43,310 - 37% 37% 74,130 [6] EQPT & CONTRACT SVCS 77,000 77,000 8,583 26,417 45% 11% 42,000 [7] COST POOL 118,856 118,856 29,713 - 25% 25% 89,143 EXPENDITURE 1,443,442 1,443,442 354,048 34,869 27% 25% 1,054,526 NOTES
[1] Revenues are not received equally monthly.
[2] Grant revenue is received after expense occurs
[3] Encumbered Transportation services from Lyft, Inc. and Transmetro, Inc. [4] Property taxes are received in April, June and December [5] Transfer In are done quarterly.
[6] Paid water bills
[7] Encumbered Hilltop Yard Lease services
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1015 MARINA BAY LNDSCP & LIGHT DIST
PROPERTY TAXES (752,734) (752,734) - - 0% 0% (752,734) [8] USE OF MONEY&PROPRTY - - (3,547) - - 100% 3,547 OPER XFERS IN (505,317) (505,317) (42,107) - 8% 8% (463,210) [9] REVENUE (1,258,051) (1,258,051) (45,654) - 4% 4% (1,212,397) SALARIES AND WAGES 440,744 440,744 141,320 - 32% 32% 299,425 PYRLL/FRINGE BENEFIT 240,377 240,377 64,594 - 27% 27% 175,783 [10] PROF & ADMIN 82,603 82,603 650 33,500 41% 1% 48,453 [11] OTHER OPERATING 85,000 85,000 5,305 13,000 22% 6% 66,695 UTILITIES 255,000 255,000 105,086 - 41% 41% 149,914 [12] EQPT & CONTRACT SVCS 33,000 33,000 - - 0% 0% 33,000 COST POOL 67,142 67,142 16,786 - 25% 25% 50,356 ASSET/CAPITAL OUTLAY 13,657 13,657 - - 0% 0% 13,657 EXPENDITURE 1,217,523 1,217,523 333,741 46,500 31% 27% 837,282 1050 CR-PLANNING & BUILDING
LICENSES,PRMITS&FEES (8,243,899) (8,243,899) (1,529,808) - 19% 19% (6,714,091) [13] USE OF MONEY&PROPRTY (82,307) (82,307) (21,831) - 27% 27% (60,476) CHARGES FOR SERVICES (2,754,000) (2,754,000) (143,176) - 5% 5% (2,610,824) OTHER REVENUE (150) (150) (275) - 183% 183% 125
INTERGOV FED GRANT (748,275) (748,275) 33,697 - -5% -5% (781,972) [14] INTERGOV STATE GRANT (80,000) (1,580,000) - - 0% 0% (1,580,000) [15] REVENUE (11,908,631) (13,408,631) (1,661,392) - 12% 12% (11,747,239) SALARIES AND WAGES 3,547,597 3,547,597 704,075 - 20% 20% 2,843,522 PYRLL/FRINGE BENEFIT 1,939,240 1,939,240 404,758 - 21% 21% 1,534,482 PROF & ADMIN 5,933,298 8,672,921 284,159 3,929,451 49% 3% 4,459,311 [16] OTHER OPERATING 188,401 218,401 2,019 15,615 8% 1% 200,767 UTILITIES 9,000 9,000 1,489 - 17% 17% 7,511
EQPT & CONTRACT SVCS 12,641 12,641 - - 0% 0% 12,641 COST POOL 2,295,058 2,295,058 573,766 - 25% 25% 1,721,292 ASSET/CAPITAL OUTLAY 8,770 8,770 - - 0% 0% 8,770
EXPENDITURE 13,934,005 16,703,628 1,970,266 3,945,066 35% 12% 10,788,296 NOTES
[8] Property taxes are received in April, June and December [9] Transfer In are done quarterly.
[10] PERS Health Insurance expenses slightly over budget [11] Encumbered part restroom janitorial services from Enviroclean Maintenance [12] Paid water bill from EBMUD
[13] Revenues are not received equally monthly.
[14] Reversed accrual for PDA grant for FY24-25
[15] Grant revenue is received after expense occurs
[16] Encumbered on-call plan check from 4Leaf, Inc. and CSG Consultants
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1205 EMPLOYMENT & TRAINING
INTERGOV FED GRANT (222,025) (2,077,667) - - 0% 0% (2,077,667) [17] INTERGOV STATE GRANT (343,446) (343,446) - - 0% 0% (343,446) [17] INTERGOV OTHER GRANT (73,253) (73,253) - - 0% 0% (73,253) [17] OPER XFERS IN (2,756,777) (2,756,777) (64,736) - 2% 2% (2,692,041) [18] REVENUE (3,395,502) (5,251,144) (64,736) - 1% 1% (5,186,407) SALARIES AND WAGES 2,610,765 2,610,765 480,093 - 18% 18% 2,130,672 PYRLL/FRINGE BENEFIT 1,825,114 2,064,588 320,479 - 16% 16% 1,744,109 PROF & ADMIN 54,000 147,643 2,962 - 2% 2% 144,681 OTHER OPERATING 52,920 197,384 1,097 - 1% 1% 196,287 UTILITIES 7,500 7,500 463 - 6% 6% 7,037
EQPT & CONTRACT SVCS 260,000 787,684 9,120 91,714 13% 1% 686,850 COST POOL 716,306 716,306 179,080 - 25% 25% 537,226 GRANT EXPENDITURES 1,616,918 1,951,033 2,197 - 0% 0% 1,948,836 EMPLMT & TRNG ALLOC 714,018 1,528,252 - - 0% 0% 1,528,252 EXPENDITURE 7,857,541 10,011,156 995,492 91,714 11% 10% 8,923,950 4006 STORMWATER
LICENSES,PRMITS&FEES (25,000) (25,000) (1,045) - 4% 4% (23,955) [19] USE OF MONEY&PROPRTY - - (3,281) - - 100% 3,281 CHARGES FOR SERVICES (1,950,500) (1,950,500) (6,368) - 0% 0% (1,944,132) [19] RENTAL INCOME (4,380) (4,380) (1,039) - 24% 24% (3,341) [20] INTERGOV STATE GRANT (415,191) (415,191) - - 0% 0% (415,191) [21] REVENUE (2,395,071) (2,395,071) (11,733) - 0% 0% (2,383,338) SALARIES AND WAGES 111,922 115,922 14,776 - 13% 13% 101,146 PYRLL/FRINGE BENEFIT 54,122 54,122 5,761 - 11% 11% 48,361 PROF & ADMIN 1,731,075 2,120,035 1,092,345 709,351 85% 52% 318,339 [22] UTILITIES 45,000 45,000 6,819 - 15% 15% 38,181 EQPT & CONTRACT SVCS 17,834 50,581 - 32,746 65% 0% 17,834 [23] COST POOL 90,530 90,530 22,633 - 25% 25% 67,897 ASSET/CAPITAL OUTLAY 225,763 348,970 - 123,208 35% 0% 225,763 [24] EXPENDITURE 2,276,246 2,825,160 1,142,334 865,305 71% 40% 817,521 TOTAL OTHER OPERATING FUNDS REVENUES (21,652,281) (25,007,923) (1,807,083) - 7% 7% (23,200,840) TOTAL OTHER OPERATING FUNDS EXPENDITURES 27,980,079 33,585,338 5,014,704 5,356,246 31% 15% 28,570,634 TOTAL OTHER OPERATING FUNDS 6,327,797 8,577,415 3,207,621 5,356,246 100% 37% 5,369,794 NOTES
[17] Grant revenue is received after expense occurs [22] Paid professional services for Contra Costa Clean Water Program and encumbered Veolia Stormwater. [18] Operating transfers do not occur monthly [23] Encumbered design services contract for Rheem Creek project [19] Revenues are not received equally monthly [23] Encumbered design services contract for Rheem Creek project [20] Rental income slightly below threshold [24] Paid flood risk reduction for Rheem Creek [21] Grant revenue is received after expense occurs
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
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 (29,476,695) (29,476,695) - - 0% 0% (29,476,695) [25] REVENUE (29,476,695) (29,476,695) - - 0% 0% (29,476,695) OPER XFERS OUT 29,501,237 29,501,237 23,850,872 - 81% 81% 5,650,365 [26] EXPENDITURE 29,501,237 29,501,237 23,850,872 - 81% 81% 5,650,365 1005 LIBRARY FUND
USE OF MONEY&PROPRTY - - (17,417) - - 100% 17,417 INTERGOV FED GRANT (55,000) (55,000) - - 0% 0% (55,000) [27] INTERGOV STATE GRANT (9,351,677) (9,351,677) - - 0% 0% (9,351,677) [27] INTERGOV OTHER GRANT (14,000) (214,000) - - 0% 0% (214,000) [27] REVENUE (9,420,677) (9,620,677) (18,568) - 0% 0% (9,602,109) PROF & ADMIN 314,934 514,934 833 7,320 2% 0% 506,781 OTHER OPERATING 18,359 18,359 458 - 2% 2% 17,901 ASSET/CAPITAL OUTLAY 8,630,270 8,819,619 - 189,349 2% 0% 8,630,270 GRANT EXPENDITURES 26,798 26,798 20 - 0% 0% 26,778 EXPENDITURE 8,990,361 9,379,710 1,311 196,669 2% 15005% 9,181,730 1007 EMERGENCY MED SERV
USE OF MONEY&PROPRTY - - (70) - - 100% 70
REVENUE - - (70) - - 100% 70
OTHER OPERATING - - 4,734 - - 100% (4,734)
EXPENDITURE - - 4,734 - - 100% (4,734)
1009 VEOLIA MITIGATION
LICENSES,PRMITS&FEES (25,000) (25,000) (6,250) - 25% 25% (18,750) USE OF MONEY&PROPRTY - - (1,477) - - 100% 1,477 REVENUE (25,000) (25,000) (7,727) - 31% 31% (17,273) PROF & ADMIN 125,000 125,000 - - 0% 0% 125,000 EXPENDITURE 125,000 125,000 - - 0% 0% 125,000 NOTES
[25] Property taxes are received in April, June and December [26] Completed transfer out for Secure Pension Override [27] Grant revenue is received after expense occurs Page 4 of 20 City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
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 (130,040) (130,040) - - 0% 0% (130,040) [28] REVENUE (130,040) (130,040) - - 0% 0% (130,040) PROF & ADMIN 104,240 104,240 - - 0% 0% 104,240 OTHER OPERATING 1,800 1,800 1,000 - 56% 56% 800 [29] UTILITIES 24,000 24,000 - - 0% 0% 24,000 ASSET/CAPITAL OUTLAY - - 15 - - 100% (15) [30]
EXPENDITURE 130,040 130,040 1,015 - 1% 1% 129,025 1011 OUTSIDE FUNDED SVCS - DONATION
USE OF MONEY&PROPRTY - - (27) - - 100% 27
REVENUE - - (27) - - 100% 27
1017 CHEVRON MODERNIZATN PROJ & CIA
USE OF MONEY&PROPRTY - - (58,682) - - 100% 58,682 REVENUE - - (58,682) - - 100% 58,682
PROF & ADMIN 6,929,121 7,816,296 76,462 818,082 11% 1% 6,921,752 OTHER OPERATING 70,000 70,000 2,605 - 4% 4% 67,395 EQPT & CONTRACT SVCS 1,157,936 1,157,936 - - 0% 0% 1,157,936 ASSET/CAPITAL OUTLAY 681,500 710,334 26,214 - 4% 4% 684,120 GRANT EXPENDITURES 100,000 100,000 - - 0% 0% 100,000 EXPENDITURE 8,938,557 9,854,566 105,281 818,082 9% 1% 8,931,203 1018 RENT CONTROL
LICENSES,PRMITS&FEES (3,600,000) (3,600,000) (1,019,589) - 28% 28% (2,580,411) USE OF MONEY&PROPRTY (50,000) (50,000) (1,725) - 3% 3% (48,275) OTHER REVENUE (50,000) (50,000) (36) - 0% 0% (49,964) [31] OPER XFERS IN (299,373) (299,373) (24,948) - 8% 8% (274,425) [32] REVENUE (3,999,373) (3,999,373) (1,046,298) - 26% 26% (2,953,075) SALARIES AND WAGES 2,048,388 2,048,388 465,918 - 23% 23% 1,582,470 PYRLL/FRINGE BENEFIT 1,073,927 1,073,927 237,313 - 22% 22% 836,614 PROF & ADMIN 416,750 416,750 38,824 218,173 62% 9% 159,753 [33] OTHER OPERATING 79,000 79,560 899 - 1% 1% 78,661 UTILITIES 500 500 - - 0% 0% 500
PROVISN FOR INS LOSS 10,000 10,000 8,500 - 85% 85% 1,500 [34] COST POOL 213,678 213,678 53,416 - 25% 25% 160,262
EXPENDITURE
3,842,243 3,842,803 804,871 218,173 27% 21% 2,819,760 NOTES
[28] Revenues are not received equally monthly [33] Encumbered interpretation services [29] Replenished bulk mail for permit [34] Paid insurance services from CB Malaga Insurance [31] Revenues are not received equally monthly
[32] Operating transfers do not occur monthly
[30] Will complete budget transfer for mobile tool library expense
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
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) (364,591) - 41% 41% (525,409) USE OF MONEY&PROPRTY - - (16,100) - - 100% 16,100 CHARGES FOR SERVICES (325,000) (325,000) (30,193) - 9% 9% (294,808) [35] REVENUE (1,215,000) (1,215,000) (410,883) - 34% 34% (804,117) SALARIES AND WAGES 516,437 516,437 93,159 - 18% 18% 423,278 PYRLL/FRINGE BENEFIT 339,936 339,936 67,518 - 20% 20% 272,418 PROF & ADMIN 45,100 45,174 - 74 0% 0% 45,100 OTHER OPERATING 17,040 17,040 - - 0% 0% 17,040 UTILITIES 7,000 7,000 672 - 10% 10% 6,328 COST POOL 186,999 186,999 46,751 - 25% 25% 140,248 EXPENDITURE 1,112,512 1,112,586 208,100 74 19% 19% 904,412 1303 KIDS FIRST INITIATIVE
USE OF MONEY&PROPRTY - - (57,465) - - 100% 57,465 OPER XFERS IN (8,546,616) (8,546,616) (712,218) - 8% 8% (7,834,398) [36] REVENUE (8,546,616) (8,546,616) (769,683) - 9% 9% (7,776,933) SALARIES AND WAGES 379,086 379,086 124,349 - 33% 33% 254,737 [37] PYRLL/FRINGE BENEFIT 146,851 146,851 54,608 - 37% 37% 92,243 [38] PROF & ADMIN 8,536,088 9,438,773 646,933 6,066,383 71% 7% 2,725,456 [39] OTHER OPERATING 31,000 31,000 1,046 - 3% 3% 29,954 EQPT & CONTRACT SVCS - - 10 - - 100% (10) [40]
COST POOL 3,111 3,111 777 - 25% 25% 2,334
EXPENDITURE 9,096,136 9,998,821 827,723 6,066,383 69% 8% 3,104,715 1304 EMERGENCY OPE & DISASTR RECVRY
USE OF MONEY&PROPRTY - - (1,268) - - 100% 1,268 OPER XFERS IN (75,000) (75,000) (75,000) - 100% 100% - [41] REVENUE (75,000) (75,000) (76,268) - 102% 102% 1,268 PROF & ADMIN 291,550 294,801 - 3,251 1% 0% 291,550 EXPENDITURE 291,550 294,801 - 3,251 1% 0% 291,550 NOTES
[35] Revenues are not received equally monthly
[36] Operating transfers do not occur monthly
[37] Contra salary expenses from grant work have not been processed yet [38] Contra benefit expenses from grant work have not been processed yet [39] Encumbered several professional services (WCC Public Education, Richmond Promise, CCC Family Justice Ctr, and Bay Area Community Resource s
[40] Paid expenses for video and graphics that were not budgeted [41] Transfer in completed for Climate Resiliency Contingency
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1305 PUBLIC ART
LICENSES,PRMITS&FEES (400,000) (400,000) (182,206) - 46% 46% (217,794) USE OF MONEY&PROPRTY - - (14,092) - - 100% 14,092 OPER XFERS IN (73,853) (73,853) (73,853) - 100% 100% - [42] REVENUE (473,853) (473,853) (270,150) - 57% 57% (203,703) PROF & ADMIN 1,409,428 1,409,428 - - 0% 0% 1,409,428 OTHER OPERATING 1,500 1,500 - - 0% 0% 1,500
EXPENDITURE 1,410,928 1,410,928 - - 0% 0% 1,410,928 1306 AMERICAN RESCUE PLAN ACT
USE OF MONEY&PROPRTY - - (50,005) - - 100% 50,005 REVENUE - - (50,005) - - 100% 50,005
PROF & ADMIN 2,043,515 3,366,805 17,229 1,247,362 38% 1% 2,102,214 [43] ASSET/CAPITAL OUTLAY 7,106,924 9,880,802 157,398 4,934,155 52% 2% 4,789,249 [44] EXPENDITURE 9,150,439 13,247,606 174,627 6,181,517 48% 1% 6,891,463 1307 TRANSFORMATIVE CLIMATE GRANT
INTERGOV STATE GRANT (21,126,452) (21,126,452) - - 0% 0% (21,126,452) [45] INTERGOV OTHER GRANT - (150,000) - - 0% 0% (150,000) [45] REVENUE (21,126,452) (21,276,452) - - 0% 0% (21,276,452) PROF & ADMIN 13,394,391 17,154,232 284,863 3,568,801 22% 2% 13,300,568 OTHER OPERATING 13,500 13,500 308 - 2% 2% 13,192 UTILITIES 3,000 3,000 260 - 9% 9% 2,740
ASSET/CAPITAL OUTLAY 4,715,873 5,084,984 2,535 369,111 7% 0% 4,713,339 EXPENDITURE 18,126,765 22,255,716 287,965 3,937,912 19% 1% 18,029,839 1308 ENCAMPMENT RESOLUTION FUND
USE OF MONEY&PROPRTY - - (22,834) - - 100% 22,834 [46] INTERGOV STATE GRANT (1,696,703) (1,696,703) (189,250) - 11% 11% (1,507,453) [47] REVENUE (1,696,703) (1,696,703) (212,084) - 12% 12% (1,484,618) PROF & ADMIN 1,669,703 2,569,823 189,250 886,620 42% 7% 1,493,953 [47a] OTHER OPERATING 2,000 2,000 - - 0% 0% 2,000
UTILITIES 25,000 25,000 - - 0% 0% 25,000 EXPENDITURE 1,696,703 2,596,823 189,250 886,620 41% 7% 1,520,953 NOTES
[42] Transfer in completed for main Library 1.5%
[44] Encumbered construction services for soccer fields and restrooms [45] Grant revenue is received after expense occurs
[46] Interest earned on pool cash
[47] Grant revenue is received after expense occurs
[47a] Encumbered professional services for Encampment resolution R2 [43] Encumbered professional service for tenant protection and rental assistance project
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1309 ENCAMPMENT RESOLUTION FUND-3-R
USE OF MONEY&PROPRTY - - (49,106) - - - 49,106 [48] INTERGOV STATE GRANT (2,500,000) (9,336,746) (856,053) - 9% 9% (8,480,693) [51] REVENUE (2,500,000) (9,336,746) (905,159) - 10% 10% (8,431,587) PROF & ADMIN 2,500,000 9,308,934 848,242 2,589,005 37% 9% 5,871,687 [49] OTHER OPERATING - 27,812 7,812 - 28% 28% 20,000 [50] EXPENDITURE 2,500,000 9,336,746 856,053 2,589,005 37% 9% 5,891,687 1405 HOMEKEY PROGRAM, NOFA, ROUND 3
INTERGOV STATE GRANT (7,012,660) (7,012,660) (622,697) - 9% 9% (6,389,963) [51] REVENUE (7,012,660) (7,012,660) (622,697) - 9% 9% (6,389,963) PROF & ADMIN 7,012,660 7,012,660 - - 0% 0% 7,012,660 ASSET/CAPITAL OUTLAY - - - - - 100% - [52]
EXPENDITURE 7,012,660 7,012,660 - - 0% 0% 7,012,660 TOTAL SPECIAL REVENUE FUNDS REVENUES (85,698,068) (92,884,814) (4,448,301) - 5% 5% (88,436,513) TOTAL SPECIAL REVENUE FUNDS EXPENDITURES 101,925,131 120,100,042 27,311,801 20,897,684 40% 23% 92,788,241 TOTAL SPECIAL REVENUE FUNDS 16,227,063 27,215,228 22,863,499 20,897,684 161% 84% 4,351,728
CAPITAL PROJECTS FUNDS
1002 STATE GAS TAX
USE OF MONEY&PROPRTY - - (11,555) - - 100% 11,555 INTERGOV STATE TAXES (3,249,250) (3,249,250) (555,377) - 17% 17% (2,693,873) [53] REVENUE (3,249,250) (3,249,250) (566,933) - 17% 17% (2,682,317) PROF & ADMIN 29,160 29,160 - - 0% 0% 29,160 EQPT & CONTRACT SVCS 1,000,000 1,000,000 250,000 - 25% 25% 750,000 ASSET/CAPITAL OUTLAY 3,599,968 3,905,390 77,136 1,020,673 28% 2% 2,807,581 [54] EXPENDITURE 4,629,128 4,934,550 327,136 1,020,673 27% 7% 3,586,741 1004 ASSET SEIZURE FUND
USE OF MONEY&PROPRTY - - (969) - - 100% 969
REVENUE - - (969) - - 100% 969
ASSET/CAPITAL OUTLAY 250,000 250,000 - - 0% 0% 250,000 EXPENDITURE 250,000 250,000 - - 0% 0% 250,000 NOTES
[48] Interest earned on pool cash
[49] Encumbered professional services for Richmond homelessness services [50] Paid for gift cards for Unhoused population
[51] Grant revenue is received after expense occurs
[52] Paid Homekey 3 project expenses
[53] Grant revenue is received after expense occurs
[54] Encumbered rental equipment for street paving, traffic signs and lines material s
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1006 OUTSIDE FUNDED SVCS - GRANTS
INTERGOV STATE GRANT (14,273,478) (18,172,978) (308,335) - 2% 2% (17,864,643) [55] INTERGOV OTHER GRANT (534,794) (620,685) (769,586) - 124% 124% 148,901 [56] REVENUE (14,808,272) (15,676,163) (1,077,921) - 7% 7% (14,598,242) SALARIES AND WAGES 8,000 8,000 - - 0% 0% 8,000
PROF & ADMIN 5,725,164 8,130,712 79,599 1,854,422 24% 1% 6,196,691 OTHER OPERATING 5,000 85,000 4,340 - 5% 5% 80,660
ASSET/CAPITAL OUTLAY 3,175,110 5,092,829 39,387 2,000,846 40% 1% 3,052,596 [57] GRANT EXPENDITURES 1,727,216 1,777,216 23,437 - 1% 1% 1,753,778 EXPENDITURE 10,640,489 15,173,756 146,764 3,855,268 26% 1% 11,171,725 1054 ENGINEERING GRANTS
INTERGOV FED GRANT (10,529,853) (10,529,853) - - 0% 0% (10,529,853) [58] INTERGOV STATE GRANT (16,831,992) (16,831,992) - - 0% 0% (16,831,992) [58] INTERGOV OTHER GRANT (1,989,400) (1,989,400) - - 0% 0% (1,989,400) [58] REVENUE (29,351,245) (29,351,245) - - 0% 0% (29,351,245) ASSET/CAPITAL OUTLAY 23,507,402 25,076,263 95,519 1,646,031 7% 0% 23,334,713 EXPENDITURE 23,507,402 25,076,263 95,519 1,646,031 7% 0% 23,334,713 1019 ROAD MAINT & REHAB ACCT (RMRA)
USE OF MONEY&PROPRTY - - (21,792) - - 100% 21,792 INTERGOV STATE TAXES (3,040,843) (3,040,843) (548,587) - 18% 18% (2,492,256) [59] REVENUE (3,040,843) (3,040,843) (570,379) - 19% 19% (2,470,464) ASSET/CAPITAL OUTLAY 6,860,068 7,189,412 - 528,581 7% 0% 6,660,831 EXPENDITURE 6,860,068 7,189,412 - 528,581 7% 0% 6,660,831 2001 GENERAL CAPITAL FUND
USE OF MONEY&PROPRTY - - (218,040) - - 100% 218,040 [60] OPER XFERS IN (1,737,759) (1,737,759) (1,737,759) - 100% 100% - [61] REVENUE (1,737,759) (1,737,759) (2,290,363) - 132% 132% 552,605 PROF & ADMIN 137,551 620,163 - 482,612 78% 0% 137,551 [62] EQPT & CONTRACT SVCS 500,000 508,028 - 8,028 2% 0% 500,000 ASSET/CAPITAL OUTLAY 52,845,609 56,303,216 554,121 5,146,687 10% 1% 50,602,408 OPER XFERS OUT 351,556 351,556 351,556 - 100% 100% - [63] EXPENDITURE 53,834,715 57,782,962 905,677 5,637,327 11% 2% 51,239,958 NOTES
[55] Grant revenue is received after expense occurs [61] Transfer In completed for MLK Jr. Community Center project [56] Received monies from Kinder Morgan BCDC Mitigation [62] Encumbrance for Point Molate Project [57] Encumbrance for Shields Reid Park Revitalization
[63] Transfer Out completed for Insurance Proceeds/MLK Rehab [58, 59] Grant revenue is received after expense occurs [60] Interest earned on pool cash
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
2002 MEASURE J
USE OF MONEY&PROPRTY - - (22,651) - - 100% 22,651 [64] INTERGOV OTHER GRANT (2,823,258) (2,823,258) - - 0% 0% (2,823,258) [65] REVENUE (2,823,258) (2,823,258) (22,651) - 1% 1% (2,800,607) PROF & ADMIN 250,000 285,472 - - 0% 0% 285,472 EQPT & CONTRACT SVCS 957,760 957,760 8,593 145,722 16% 1% 803,445 ASSET/CAPITAL OUTLAY 5,471,986 5,680,537 - 261,026 5% 0% 5,419,511 EXPENDITURE 6,679,746 6,923,769 8,593 406,748 6% 0% 6,508,428 2007 HARBOR FUND
USE OF MONEY&PROPRTY - - (186) - - 100% 186 [66]
REVENUE - - (186) - - 100% 186
2110 IMPACT FEE - PARKS
LICENSES,PRMITS&FEES - - (2,664) - - 100% 2,664 [67] USE OF MONEY&PROPRTY - - (822) - 100% 822 [68]
REVENUE - - (3,486) - - 100% 3,486
ASSET/CAPITAL OUTLAY 15,000 15,000 - - 0% 0% 15,000 EXPENDITURE 15,000 15,000 - - 0% 0% 15,000 2111 IMPACT FEE - TRAFFIC
LICENSES,PRMITS&FEES
- - (13,374) - - 100% 13,374 [69]
USE OF MONEY&PROPRTY - - (7,264) - - 100% 7,264 [70] REVENUE - - (20,638) - - 100% 20,638
2113 IMPACT FEE - FIRE
LICENSES,PRMITS&FEES - - (2,083) - - 100% 2,083 [71] USE OF MONEY&PROPRTY - - (546) - - 100% 546 [72]
REVENUE - - (2,629) - - 100% 2,629
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 - - (2,430) - - 100% 2,430 [73] USE OF MONEY&PROPRTY - - (2,773) - - 100% 2,773 [74] REVENUE - - (5,203) - - 100% 5,203
ASSET/CAPITAL OUTLAY 740,609 740,609 - - 0% 0% 740,609 EXPENDITURE 740,609 740,609 - - 0% 0% 740,609 NOTES
[64] Interest earned on pool cash
[65] Grant revenue is received after expense occurs
[67,69,71,73] Impact Fee revenue is adjusted at mid-year [66,68,70,72,74] Interest earned on pool cash
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
2115 IMPACT FEE - COMM/AQUATC
LICENSES,PRMITS&FEES - - (12,614) - - 100% 12,614 [75] USE OF MONEY&PROPRTY - - (3,339) - - 100% 3,339 [76] REVENUE - - (15,953) - - 100% 15,953
2116 IMPACT FEE - PARKS/OPEN
LICENSES,PRMITS&FEES - - (51,538) - - 100% 51,538 [77] USE OF MONEY&PROPRTY - - (15,464) - - 100% 15,464 REVENUE - - (67,001) - - 100% 67,001
ASSET/CAPITAL OUTLAY 167,841 229,759 - 61,918 27% 0% 167,841 EXPENDITURE 167,841 229,759 - 61,918 27% 0% 167,841 2117 IMPACT FEE - LIBRARY
LICENSES,PRMITS&FEES - - (14,384) - - 100% 14,384 [77] USE OF MONEY&PROPRTY - - (7,580) - - 100% 7,580 REVENUE - - (21,963) - - 100% 21,963
PROF & ADMIN 25,000 25,000 - - 0% 0% 25,000 ASSET/CAPITAL OUTLAY 1,305,188 1,305,188 20,877 14,423 3% 2% 1,269,888 EXPENDITURE 1,330,188 1,330,188 20,877 14,423 3% 2% 1,294,888 2118 IMPACT FEE - HILLTOP
USE OF MONEY&PROPRTY - - (129) - - 100% 129
REVENUE - - (129) - - 100% 129
2119 IMPACT FEE - STORM DRAINAGE
LICENSES,PRMITS&FEES - - (2,316) - - 100% 2,316 [77] USE OF MONEY&PROPRTY - - (4,471) - - 100% 4,471 REVENUE - - (6,787) - - 100% 6,787
2120 IMPACT FEE - WASTEWATER
USE OF MONEY&PROPRTY - - (6,138) - - 100% 6,138 REVENUE - - (11,002) - - 100% 11,002
ASSET/CAPITAL OUTLAY 750,000 1,419,118 - 669,118 47% 0% 750,000 [78] EXPENDITURE 750,000 1,419,118 - 669,118 47% 0% 750,000 TOTAL CAPITAL PROJECT FUNDS REVENUES (55,010,627) (55,878,518) (4,684,195) - 8% 8% (51,194,323) TOTAL CAPITAL PROJECT FUNDS EXPENDITURES 109,470,186 121,130,385 1,504,565 13,840,087 13% 1% 119,625,821 TOTAL CAPITAL PROJECT FUNDS 54,459,560 65,251,867 (3,179,630) 13,840,087 16% -5% 68,431,498 NOTES
[75] Impact Fee revenue is adjusted at mid-year
[77] Impact Fee revenue is adjusted at mid-year
[76] Interest earned on pool cash
[78] Encumbrance for Wastewater Treatment Plant Improvements
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
DEBT SERVICE FUNDS
3001 DS - 2005 TAXABLE POB
USE OF MONEY&PROPRTY - - (5,924) - - 100% 5,924 OPER XFERS IN (11,411,249) (11,411,249) (4,212,874) - 37% 37% (7,198,374) REVENUE (11,411,249) (11,411,249) (4,218,798) - 37% 37% (7,192,451) DEBT SVC EXPENDITURE 11,411,249 11,411,249 4,212,874 - 37% 37% 7,198,374 [79] EXPENDITURE 11,411,249 11,411,249 4,212,874 - 37% 37% 7,198,374 3002 DS - 99A PENSION OBLIG BOND
USE OF MONEY&PROPRTY - - (274) - - 100% 274
REVENUE - - (274) - - 100% 274
DEBT SVC EXPENDITURE 4,500 4,500 - - 0% 0% 4,500
EXPENDITURE 4,500 4,500 - - 0% 0%
3005 DS - 07 REFNDING&CVC CTR
USE OF MONEY&PROPRTY - - (6,906) - - 100% 6,906 CHARGES FOR SERVICES (6,237,073) (6,237,073) (1,591,519) - 26% 26% (4,645,554) OPER XFERS IN (1,494,653) (1,494,653) (124,559) - 8% 8% (1,370,094) [80] REVENUE (7,731,726) (7,731,726) (1,722,984) - 22% 22% (6,008,742) DEBT SVC EXPENDITURE 7,816,763 7,816,763 3,250 - 0% 0% 7,813,513 EXPENDITURE 7,816,763 7,816,763 3,250 - 0% 0% 7,813,513 TOTAL DEBT SERVICE FUNDS REVENUES (19,142,975) (19,142,975) (5,942,056) - 31% 31% (13,200,919) TOTAL DEBT SERVICE FUNDS EXPENDITURES 19,232,511 19,232,511 4,216,124 - 22% 22% 15,016,387 TOTAL DEBT SERVICE FUNDS 89,537 89,537 (1,725,932) - -1928% -1928% 1,815,468 NOTES
[79] Paid some debt service payments
[80] Operating transfers do not occur monthl
y
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
ENTERPRISE FUNDS
4001 PORT OF RICHMOND
USE OF MONEY&PROPRTY - - (72,226) - - - 72,226 [81] RENTAL INCOME (6,166,700) (6,166,700) (997,761) - 16% 16% (5,168,939) [82] INTERGOV OTHER GRANT (2,602,750) (2,602,750) - - 0% 0% (2,602,750) [83] REVENUE (8,769,450) (8,769,450) (1,069,987) - 12% 12% (7,699,463) SALARIES AND WAGES 747,513 747,513 122,839 - 16% 16% 624,674 PYRLL/FRINGE BENEFIT 343,419 343,419 53,046 - 15% 15% 290,373 PROF & ADMIN 2,250,894 2,368,674 80,801 207,991 12% 3% 2,079,882 OTHER OPERATING 11,500 13,131 1,631 7,000 66% 12% 4,500 [84] UTILITIES 482,100 482,100 162,039 2,100 34% 34% 317,962 [85] EQPT & CONTRACT SVCS 718,000 668,840 13,022 54,666 10% 2% 601,152 PROVISN FOR INS LOSS 55,000 55,000 - - 0% 0% 55,000 COST POOL 461,881 461,881 115,470 - 25% 25% 346,411 ASSET/CAPITAL OUTLAY 11,264,250 11,353,250 26,532 288,230 3% 0% 11,038,488 EXPENDITURE 16,334,557 16,493,808 575,380 559,987 7% 3% 15,358,441 4003 WASTEWATER
LICENSES,PRMITS&FEES
(28,000) (28,000) (10,512) - 38% 38% (17,488) FINES & FORFEITURES (1,000) (1,000) - - 0% 0% (1,000) [86] USE OF MONEY&PROPRTY - - (166,563) - - 100% 166,563 [87] CHARGES FOR SERVICES (32,150,000) (32,150,000) (176,264) - 1% 1% (31,973,736) [88] REVENUE (32,179,000) (32,179,000) (353,339) - 1% 1% (31,825,661) [88] Revenues are not received equally monthly.
SALARIES AND WAGES 1,725,314 1,745,314 331,797 - 19% 19% 1,413,517 PYRLL/FRINGE BENEFIT 787,648 787,648 156,531 - 20% 20% 631,117 PROF & ADMIN 17,941,657 18,671,191 2,285,704 11,257,566 73% 12% 5,127,921 [89] OTHER OPERATING 88,100 91,465 3,771 - 4% 4% 87,694 UTILITIES 1,734,340 1,734,340 410,779 - 24% 24% 1,323,561 EQPT & CONTRACT SVCS 470,200 470,200 28,800 81,787 24% 6% 359,614 COST POOL 1,107,089 1,107,089 276,774 - 25% 25% 830,315 ASSET/CAPITAL OUTLAY 15,226,093 16,899,944 377,016 1,296,836 10% 2% 15,226,093 DEBT SVC EXPENDITURE 10,060,509 10,060,509 7,642,111 - 76% 76% 2,418,398 [90] EXPENDITURE 49,140,950 51,567,701 11,513,282 12,636,189 47% 22% 27,418,230 NOTES
[81] Interest earned on pool cash [86] Revenues are not received equally monthly. [82] Revenues are not received equally monthly. [87] Interest earned on pool cash [83] Grant revenue is received after expense occurs. [88] Revenues are not received equally monthly. [84] Encumbered Ricoh copier services [89] Encumbered operating and maintenance from Veolia Environmental. [85] Paid electricity bill [90] Paid over half of debt service expense for the year. [87] Interest earned on pool cash
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
4005 MARINA
USE OF MONEY&PROPRTY - - (22,804) - - 100% 22,804 [91] RENTAL INCOME (450,000) (450,000) (60,876) - 14% 14% (389,124) [92] REVENUE (450,000) (450,000) (83,680) - 19% 19% (366,320) PROF & ADMIN 716,531 716,531 - 2,946 0% 0% 713,585 ASSET/CAPITAL OUTLAY 2,500,000 2,500,000 67,873 69,543 5% 3% 2,362,584 DEBT SVC EXPENDITURE 206,815 206,815 206,815 - 100% 100% - [93] OPER XFERS OUT 86,778 86,778 7,248 - 8% 8% 79,530 EXPENDITURE 3,510,124 3,510,124 281,936 72,490 10% 8% 3,155,699 4008 KCRT - CABLE TELEVIS
LICENSES,PRMITS&FEES (860,441) (860,441) - - 0% 0% (860,441) [94] USE OF MONEY&PROPRTY - - 355 - - 100% (355) [95]
REVENUE (860,441) (860,441) 355 - 0% 0% (860,796) SALARIES AND WAGES 537,551 537,551 145,115 - 27% 27% 392,436 [96] PYRLL/FRINGE BENEFIT 310,233 310,233 76,068 - 25% 25% 234,165 PROF & ADMIN 53,800 53,800 - - 0% 0% 53,800 OTHER OPERATING 37,721 37,721 5,341 - 14% 14% 32,380 UTILITIES 5,727 5,727 847 4,553 94% 15% 327 [97]
PROVISN FOR INS LOSS 604 604 - - 0% 0% 604
COST POOL 200,885 200,885 50,223 - 25% 25% 150,662 ASSET/CAPITAL OUTLAY 20,000 20,000 - - 0% 0% 20,000 EXPENDITURE 1,166,521 1,166,521 275,673 4,553 24% 24% 886,294 TOTAL ENTERPRISE FUNDS REVENUES (42,258,891) (42,258,891) (1,506,651) - 4% 4% (40,752,240) TOTAL ENTERPRISE FUNDS EXPENDITURES 70,152,152 72,738,154 12,646,271 13,273,218 36% 17% 60,091,882 TOTAL ENTERPRISE FUNDS 27,893,261 30,479,263 11,139,620 13,273,218 80% 37% 19,339,642 NOTES
[92] Revenues are not received equally monthly.
[93] Paid debt service for the year
[94] Revenues are not received equally monthly.
[96] Part-time temporary staff was not budgeted
[97] Encumbered cable and internet services
[91] Interest earned on pool cash
[95] An annual GASB 31 adjustment which governmental entities report investments at fair value in the balance sheet of statement of financial position.
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
INTERNAL SERVICES FUNDS
5001 INSURANCE RESERVES
USE OF MONEY&PROPRTY - - (243,963) - - 100% 243,963 [98] CHARGES FOR SERVICES (27,753,627) (27,753,627) (6,936,644) - 25% 25% (20,816,983) OTHER REVENUE - - (9,147) - - 100% 9,147 [99] REVENUE (27,753,627) (27,753,627) (7,189,755) - 26% 26% (20,563,872) SALARIES AND WAGES 752,461 752,461 103,020 - 14% 14% 649,441 PYRLL/FRINGE BENEFIT 302,379 302,379 43,359 - 14% 14% 259,020 PROF & ADMIN 1,185,200 1,185,200 18,126 132,796 13% 2% 1,034,278 OTHER OPERATING 50,500 50,500 - - 0% 0% 50,500 PROVISN FOR INS LOSS 29,883,531 29,883,531 6,965,115 399,510 25% 23% 22,518,906 COST POOL 564,878 564,878 141,223 - 25% 25% 423,655 ASSET/CAPITAL OUTLAY 7,000 7,000 - - 0% 0% 7,000
OPER XFERS OUT 524,429 524,429 250,004 - 48% 48% 274,425 [100] EXPENDITURE 33,270,378 33,270,378 7,520,847 532,306 24% 23% 25,217,225 5003 EQUIPMENT SERVICES
CHARGES FOR SERVICES (3,455,420) (3,455,420) (3,455,420) - 100% 100% - [101]
PROC FR SLE PROP
(85,000) (85,000) - - 0% 0% (85,000) [102] OPER XFERS IN (426,019) (426,019) (35,486) - 8% 8% (390,533) [103] REVENUE (3,966,439) (3,966,439) (3,490,906) - 88% 88% (475,533) ASSET/CAPITAL OUTLAY 9,575,420 15,938,893 575,972 7,335,578 50% 4% 8,027,343 [104] DEBT SVC EXPENDITURE 326,018 326,018 81,505 - 25% 25% 244,514 EXPENDITURE 9,901,438 16,264,911 657,477 7,335,578 49% 4% 8,271,856 5008 COMPENSATED ABSENCES
USE OF MONEY&PROPRTY - - (12,270) - - 100% 12,270 [105] OTHER REVENUE (3,000,000) (3,000,000) (750,000) - 25% 25% (2,250,000) REVENUE (3,000,000) (3,000,000) (762,270) - 25% 25% (2,237,730) SALARIES AND WAGES 3,000,000 3,000,000 299,707 - 10% 10% 2,700,293 PYRLL/FRINGE BENEFIT - - 4,609 - - 100% (4,609) [106] EXPENDITURE 3,000,000 3,000,000 304,316 - 10% 10% 2,695,684 TOTAL INTERNAL SERVICES FUNDS REVENUES (34,720,066) (34,720,066) (11,442,931) - 33% 33% (23,277,135) TOTAL INTERNAL SERVICES FUNDS EXPENDITURES 46,171,816 52,535,289 8,482,640 7,867,884 31% 16% 44,052,649 TOTAL INTERNAL SERVICES FUNDS 11,451,750 17,815,223 (2,960,291) 7,867,884 28% -17% 20,775,514 NOTES
[98] Interest earned on pool cash [103] Operating transfers do not occur monthly [99] Reimbursement for General Liability Insurance [104] Encumbrance for replacement of fire truck [100] Paid insurance proceeds to MLK [105] Interest earned on pool cash [101] Indirect allocation for replacement cost of vehicles. [106] Medicare tax was not budgeted [102] Proceeds from sales are not received monthly
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
HOUSING FUNDS
1200 HOUSING ADMINISTRATION
LICENSES,PRMITS&FEES (25,502) (25,502) (11,975) - 47% 47% (13,527) USE OF MONEY&PROPRTY (62,681) (62,681) (8,419) - 13% 13% (54,262) [107] OTHER REVENUE (586,100) (586,100) (668,556) - 114% 114% 82,455 REVENUE (674,284) (674,284) (688,950) - 102% 102% 14,666 SALARIES AND WAGES 81,422 81,422 (9,651) - -12% -12% 91,073 [108] PYRLL/FRINGE BENEFIT 80,807 80,807 3,884 - 5% 5% 76,922 PROF & ADMIN 64,248 64,248 2,032 21,145 36% 3% 41,071 [109] OTHER OPERATING 1,450 1,450 - - 0% 0% 1,450
UTILITIES 801 801 84 - 11% 11% 717
COST POOL 123,688 123,688 30,925 - 25% 25% 92,763 EXPENDITURE 352,416 352,416 27,275 21,145 14% 8% 303,996 1201 CDBG
USE OF MONEY&PROPRTY (10,322) (10,322) (1,642) - 16% 16% (8,679) [110] LOAN/BOND PROCEEDS (196,402) (196,402) (1,658) - 1% 1% (194,744) [111] REVENUE (206,724) (206,724) (3,300) - 2% 2% (203,424) PROF & ADMIN 19,386 19,386 2,352 - 12% 12% 17,034 COST POOL 26,923 26,923 6,730 - 25% 25% 20,193 CDBG/HOME/HSG PROJ 926,480 926,480 - - 0% 0% 926,480 EXPENDITURE 972,789 972,789 9,082 - 1% 1% 963,707 1202 HOME PROGRAM
USE OF MONEY&PROPRTY (5,731) (5,731) (638) - 11% 11% (5,093) [112] REVENUE (5,731) (5,731) (638) - 11% 11% (5,093)
1203 NEIGHBORHOOD STAB(NP)
LOAN/BOND PROCEEDS (15,000) (15,000) - - 0% 0% (15,000) [113] REVENUE (15,000) (15,000) - - 0% 0% (15,000) PROF & ADMIN 9,500 9,500 - 2,900 31% 0% 6,600 [114] EXPENDITURE 9,500 9,500 - 2,900 31% 0% 6,600
NOTES
[108] Will correct salary contra as it exceeds salary
[111] Loan/bond proceeds are not received monthly
[113] Loan/bond proceeds are not received monthly
[114] Encumbrance fo legal services from Goldfarb & Lipman [110] Interest earned on pool cash
[112] Interest earned on pool cash
[107] Interest earned on pool cash
[109] Encumbrance for loan preparation from Amerinantional
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
1207 COR-NEIGHBORHOOD STAB(CITY)
PROC FR SLE PROP (133,664) (133,664) - - 0% 0% (133,664) [115] REVENUE (133,664) (133,664) - - 0% 0% (133,664) OTHER OPERATING 6,753 6,753 - - 0% 0% 6,753
EXPENDITURE 6,753 6,753 - - 0% 0% 6,753
1208 COR-SUCCESSOR HOUSING AGENCY
USE OF MONEY&PROPRTY (232,772) (232,772) (10,809) - 5% 5% (221,963) [116] OTHER REVENUE (72,098) (72,098) - - 0% 0% (72,098) [117] PROC FR SLE PROP (34,053) (34,053) - - 0% 0% (34,053) [117] LOAN/BOND PROCEEDS (15,680) (15,680) (15,275) - 97% 97% (405) REVENUE (354,603) (354,603) (26,084) - 7% 7% (328,519) PROF & ADMIN 142,242 349,392 35,561 9,500 13% 10% 304,332 CDBG/HOME/HSG PROJ 1,500,000 1,330,000 - - 0% 0% 1,330,000 EXPENDITURE 1,642,242 1,679,392 35,561 9,500 3% 2% 1,634,332 1209 CAL-HOME GRANT FUND
USE OF MONEY&PROPRTY (79,690) (79,690) (180) - 0% 0% (79,510) LOAN/BOND PROCEEDS (134,530) (134,530) - - 0% 0% (134,530) [118] REVENUE (214,220) (214,220) (180) - 0% 0% (214,040) PROF & ADMIN 1,200 1,200 180 - 15% 15% 1,020
CDBG/HOME/HSG PROJ 500,000 500,000 - - 0% 0% 500,000 EXPENDITURE 501,200 501,200 180 - 0% 0% 501,020 1302 HOUSNG IN LIEU FEE - DEVELOPER
LICENSES,PRMITS&FEES (250,000) (250,000) - - 0% 0% (250,000) [119] USE OF MONEY&PROPRTY (55,969) (55,969) (3,598) - 6% 6% (52,372) [120] REVENUE (305,969) (305,969) (3,598) - 1% 1% (302,372) PROF & ADMIN 600,780 600,780 170,284 - 28% 28% 430,496 [120a] CDBG/HOME/HSG PROJ 50,000 50,000 - - 0% 0% 50,000 EXPENDITURE 650,780 650,780 170,284 - 26% 26% 480,496 NOTES
[115] Proceeds from sales are not received monthly
[116] Interest earned on pool cash
[117] Revenues are not received equally monthly.
[118] Loan/bond proceeds are not received monthly
[120] Interest earned on pool cash
[120a] Paid professional services for motel acquisition. [119] Revenues are not received equally monthly.
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
2125 IRON TRIANGLE/EPA PROGRAM
USE OF MONEY&PROPRTY (8,882) (8,882) (140) - 2% 2% (8,742) INTERGOV FED GRANT (190,174) (190,174) (43,531) - 23% 23% (146,643) [121] REVENUE (199,056) (199,056) (43,671) - 22% 22% (155,385) CDBG/HOME/HSG PROJ 232,688 294,779 43,531 108,277 51% 15% 142,970 [121a] EXPENDITURE 232,688 294,779 43,531 108,277 51% 15% 142,970 TOTAL HOUSING FUNDS REVENUES (2,109,250) (2,109,250) (766,420) - 36% 36% (1,342,830) TOTAL HOUSING FUNDS EXPENDITURES 4,368,368 4,467,609 285,913 141,822 10% 6% 4,181,696 TOTAL HOUSING FUNDS 2,259,118 2,358,359 (480,507) 141,822 -14% -20% 2,838,866
RICHMOND HOUSING AUTHORITY FUNDS
4201 RHA-CAPITAL FUND
INTERGOV FED GRANT (1,482,029) (1,482,029) (103,180) - 7% 7% (1,378,849) [122] REVENUE (1,482,029) (1,482,029) (103,180) - 7% 7% (1,378,849) PROF & ADMIN 319,750 319,750 - - 0% 0% 319,750 OTHER OPERATING 130,000 130,000 21,334 38,827 46% 16% 69,839 [123] EQPT & CONTRACT SVCS 449,069 449,069 60,747 162,972 50% 14% 225,350 [124] ASSET/CAPITAL OUTLAY 50,000 50,000 - - 0% 0% 50,000 GRANT EXPENDITURES 14,500 14,500 - 7,500 52% 0% 7,000 [125] OPER XFERS OUT 518,710 518,710 - - 0% 0% 518,710 EXPENDITURE 1,482,029 1,482,029 82,081 209,299 20% 6% 1,190,649 4401 RHA-HACIENDA
OTHER REVENUE (30,000) (30,000) - - 0% 0% (30,000) [126] REVENUE (30,000) (30,000) - - 0% 0% (30,000) PROF & ADMIN 10,000 10,500 2,460 - 23% 23% 8,040 OTHER OPERATING 5,000 4,500 - - 0% 0% 4,500
EQPT & CONTRACT SVCS 15,000 15,000 - - 0% 0% 15,000 EXPENDITURE 30,000 30,000 2,460 - 8% 8% 27,540 4404 RHA-NEVIN PLAZA
INTERGOV FED GRANT (129,940) (129,940) (36,689) - 28% 28% (93,251) REVENUE (129,940) (129,940) (36,689) - 28% 28% (93,251) PROF & ADMIN 51,940 51,940 3,933 - 8% 8% 48,007 OPER XFERS OUT 78,000 78,000 - - 0% 0% 78,000 EXPENDITURE 129,940 129,940 6,227 - 5% 5% 123,713 NOTES
[121] Grant revenue is received after expense occurs [124] Encumbered temporary staffing services from Renoir Staffing, LLC. [121a] Encumbrance for Brownsfield Assessment from Stantec Consulting Services [122] Grant revenue is received after expense occurs [126] Revenues are not received equally monthly. [123] Encumbered supplies expense for building maintenance [125] Encumbered audit financial
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
4405 RHA-NYSTROM VILLAGE
USE OF MONEY&PROPRTY - - (15) - - 100% 15
OTHER REVENUE (3,000) (3,000) (16,056) - 535% 535% 13,056 [126] RENTAL INCOME (364,500) (364,500) (100,479) - 28% 28% (264,021) INTERGOV FED GRANT (492,768) (492,768) (137,608) - 28% 28% (355,160) OPER XFERS IN (1,287,748) (1,287,748) - - 0% 0% (1,287,748) [127] REVENUE (2,148,016) (2,148,016) (254,157) - 12% 12% (1,893,859) SALARIES AND WAGES 205,608 205,608 50,135 - 24% 24% 155,473 PYRLL/FRINGE BENEFIT 116,535 116,535 32,296 - 28% 28% 84,239 [128] PROF & ADMIN 907,140 907,140 296,716 144,639 49% 33% 465,785 [129] OTHER OPERATING 232,750 232,750 18,767 49,130 29% 8% 164,853 [130] UTILITIES 241,000 241,000 57,186 4,149 25% 24% 179,665 EQPT & CONTRACT SVCS 329,000 329,000 14,881 31,062 14% 5% 283,057 PROVISN FOR INS LOSS 53,574 53,574 11,519 39,162 95% 22% 2,893 [131] COST POOL 62,409 62,409 15,603 - 25% 25% 46,806 EXPENDITURE 2,148,016 2,148,016 497,103 268,143 36% 23% 1,382,770 4406 RHA-RICHMOND VILLAGE ONE
INTERGOV FED GRANT (160,888) (160,888) - - 0% 0% (160,888) [132] REVENUE (160,888) (160,888) - - 0% 0% (160,888) GRANT EXPENDITURES 160,888 160,888 - - 0% 0% 160,888 EXPENDITURE 160,888 160,888 - - 0% 0% 160,888 4407 RHA-RICHMOND VILLAGE TWO
INTERGOV FED GRANT (122,268) (122,268) - - 0% 0% (122,268) [132] REVENUE (122,268) (122,268) - - 0% 0% (122,268) GRANT EXPENDITURES 122,268 122,268 - - 0% 0% 122,268 EXPENDITURE 122,268 122,268 - - 0% 0% 122,268 4408 RHA-RICHMOND VILLAGE THREE
INTERGOV FED GRANT (53,392) (53,392) - - 0% 0% (53,392) [132] REVENUE (53,392) (53,392) - - 0% 0% (53,392) GRANT EXPENDITURES 53,392 53,392 - - 0% 0% 53,392 EXPENDITURE 53,392 53,392 - - 0% 0% 53,392 NOTES
[126] Revenues are not received equally monthly.
[127] Transfers In are processed on a quarterly basis
[128] Benefits contras have not been processed yet
[129] Legal services and temporary staffing services encumbered [130] Encumbered building services supplies
[131] Encumbered insurance for RHA properties
[132] Grant revenue is received after expense occurs
City of Richmond
FY2025-26 Variance Report
Threshold 25%
Attachment 2 - Non-General Fund Quarter 1 Budget Report
FUNDS ORIGINAL
APPROP REVISED BUDGET YTD ACTUAL ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED
AVAILABLE
BUDGET NOTES
4501 RHA-CENTRAL OFFICE COST CNTR
LICENSES,PRMITS&FEES (5,000) (5,000) - - 0% 0% (5,000) [133] USE OF MONEY&PROPRTY - - (3) - - 100% 3
OPER XFERS IN (348,717) (348,717) - - 0% 0% (348,717) [134] REVENUE (353,717) (353,717) (3) - 0% 0% (353,714) SALARIES AND WAGES 56,860 56,860 7,992 - 14% 14% 48,868 PYRLL/FRINGE BENEFIT 236,069 236,069 65,563 - 28% 28% 170,506 [135] COST POOL 60,788 60,788 15,199 - 25% 25% 45,589 EXPENDITURE 353,717 353,717 90,319 - 26% 26% 263,398 4502 RHA-HOUSING CORPORATION
LICENSES,PRMITS&FEES (5,000) (5,000) - - 0% 0% (5,000) [136] REVENUE (5,000) (5,000) - - 0% 0% (5,000)
PROF & ADMIN 14,000 14,000 - - 0% 0% 14,000 EXPENDITURE 14,000 14,000 - - 0% 0% 14,000 TOTAL RICHMOND HOUSING AUTHORITY REVENUES (4,485,250) (4,485,250) (394,029) - 9% 9% (4,091,221) TOTAL RICHMOND HOUSING AUTHORITY EXPENDITURES 4,494,250 4,494,250 678,190 477,442 26% 15% 3,816,060 TOTAL RICHMOND HOUSING AUTHORITY FUNDS 9,000 9,000 284,161 477,442 8462% 3157% (275,161) NON GF - REVENUE (265,077,407) (276,487,686) (30,991,667) - 11% 11% (245,496,020) NON GF - EXPENDITURE 383,794,493 428,283,577 60,140,208 61,854,382 28% 14% 306,288,987 NON GF - GRAND TOTAL 118,717,085 151,795,891 29,148,541 61,854,382 60% 19% 60,792,967 NOTES
[133] Revenues are not received equally monthly.
[134] Transfers In are processed on a quarterly basis
[135] Benefits contras have not been processed yet
[136] Revenues are not received equally monthly.