Richmond City Council
September 15, 2026

FISCAL YEAR 2025-26 QUARTER 3 BUDGET REVIEW
PERIOD OF JULY 1, 2025, THROUGH MARCH 31, 2026

CITY OF RICHMOND, CALIFORNIA
FISCAL
YEAR 2025-26 QUARTER 3 BUDGET REVIEW
City
staff prepare the quarterly budget report to monitor revenues and expenditures against the approved budget. The report provides City staff, the City Council, and the community with a clear view of financial performance against the approved budget. It promotes transparency, ensures accountability, and highlights variances that may require corrective action.

This r
eport summarizes the City’s quarter 3 (Q3) operating revenue and expenditures for Fiscal Year (FY) 2025-26 which covers financial activity from July 1, 2025, through March 31, 2026. By the end of Q3, the benchmark is 75 percent of the Revised Budget, meaning expenditures are generally expected to align with this threshold. Revenue collections, however, do not follow the same pattern due to seasonal variations in major revenue sources. For example, Property Tax payments are received from the County in December and April, with the final distribution in June, resulting in fluctuations in revenue timing throughout the fiscal year.

Gener
al Fund
The Cit
y’s General Fund continues to demonstrate stable performance through the third quarter of FY 2025-26, with both revenues and expenditures tracking closely to expectations. As of Q3, total revenues reached $216.4 million, representing 69.8 percent of the revised budget, while total expenditures closed the quarter at $189.2 million, or 68.9 percent of the revised budget. While performance is generally aligned with the City’s financial targets, staff will continue monitoring key revenue sources and departmental spending as we approach year-end.

Table 1: FY 2025-26 General Fund Revenue and Expenditure Summary, Q3

GENERAL FUND
FY 2025-26

ORIGINAL
BUDGET

TRANSFERS/

ADJUSTMENTS
FY 2025-26

REVISED
BUDGET
YTD
ACTUALS Q3 % USED
TOTAL REVENUES 308,553,519 1,407,595 309,961,114 216,437,365 69.8% TOTAL EXPENSES 260,053,519 14,535,895 274,589,413 189,195,473 68.9%

GENERAL FUND NET
+SURPLUS/(-DEFICIT)
48,500,000 (13,128,300) 35,371,700 27,241,891
Throughout FY 2025-26, the City implemented a series of revenue a nd expenditure adjustments to ensure the General Fund budget remained aligned with operational requirements, City Council approved priorities, and updated financial conditions. On the revenue side, a single mid-year adjustment was necessary an update to the Utility Users Tax Operation CAP which resulted in an additional $1.4 million in projected revenues.

Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

Expenditure adjustments were more extensive and occurred across multiple City Council actions during the fiscal year. These appropriations supported a broad range of needs, including solid waste stabilization efforts, departmental carryforward items, community programming, and critical capital and infrastructure projects. Notable allocations included enhancements to streetlighting, parks and open space, bridge maintenance, complete streets initiatives, and other community improvement programs.

Additional mid-year allocations addressed operational requirements such as power washing of the public right-of-way, facility security, and parks asset assessments.

In tot
al, the City processed approximately $14.5 million in expenditure adjustments, resulting in net adjustments of $13.1 million. These actions reflect the City’s continued commitment to prudent financial stewardship, timely budget alignment, and investment in community-serving priorities. Table 2 below details the Revenue and Expenditure adjustments.

Table 2: FY 2025-26 Revenue and Expenditure Adjustments Date Adjustment City Council Item Amount
Revenue Adjustments
3/17/2026 UUT Operation CAP Adjustment Mid-Year 1,407,595 Total Revenue Adjustments 1,407,595
Expenditure Adjustments
6/24/2025 Solid Waste Rate Stabilization Consent 500,000 10/7/2025 CCRP Van Buildout Consent 176,852
10/15/2025 Carry Forward Purchase Orders - 731,521
10/15/2025 Carry Forward Purchase Orders Reversal - (411,640) 10/21/2025 Futuro Healthcare Career Training Consent 22,700 12/16/2025 Street light Improvements Program FY 2024-25 Q4 2,950,000 12/16/2025 Parks and Open Space Program FY 2024-25 Q4 800,000 12/16/2025 Bridge Preventative Maintenance Project FY 2024-25 Q4 400,000 12/16/2025 13th Street Complete Streets Project FY 2024-25 Q4 300,000 12/16/2025 Shields-Reid Community Center Maintenance
Improvements FY 2024-25 Q4 100,000
12/16/2025 Façade Program Assistance FY 2024-25 Q4 50,000 12/16/2025 Muni-Code Recodification FY 2024-25 Q4 66,555 12/16/2025 Neighborhood Public Art Mini Grants Consent 50,000 3/3/2026 Complete Streets Improvement Unspent 6,270,944 3/3/2026 Point Molate Annual Monitoring Unspent 250,000 3/3/2026 Unhoused Emergency Response Unspent 50,000
3/3/2026 Other Post Employment Benefits (OPEB) Section 115 Trust Unspent 821,368
3/17/2026 Key Policy Initiatives Mid-Year 50,000
3/17/2026 Power Washing and Right of Way Mid-Year 100,000 3/17/2026 Corporation Yard Fence Mid-Year 210,000
3/17/2026 Parks: Play Structure Replacements and Bathrooms Assessment Mid-Year 347,595
3/17/2026 Richmond Art and Lighting Phase 3 Funding Shortfall Mid-Year 700,000 Total Expenditure Adjustments 14,535,895
Net Adjustments 13,128,300
Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

General Fund Revenues
Revenue for Q3 of FY 2025-26 totaled $216.4 million, or 69.8 percent of the Revised Budget. This level of collection is below the 75-percent benchmark; however, the variance is primarily due to the timing of receipts for several major revenue sources. For example, Sales Tax remittances are received from the State on a two-month lag. As a result, the final Sales Tax payment for the fiscal year will not be received until August and will be accrued to the period in which it was earned.

Based on
current-year actuals, prior-year performance, and ongoing uncertainty related to external economic factors, including changes in federal and State fiscal policy, tariff-related impacts on local and regional activity, and slower overall economic growth, staff projects that total FY 2025-26 revenues will remain in line with the current Revised Budget estimate of approximately $309.9 million.

Table 3 bel
ow summarizes Q3 revenues and budget-to-actual performance. Exhibit A provides detailed revenue information by department.

Table 3: General Fund Revenue, FY 2025-26, Q3

GENERAL FUND
FY 2025-26

ORIGINAL
BUDGET
FY 2025-26

REVISED
BUDGET

YEAR TO
DATE
ACTUALS Q3

AVAILABLE
BUDGET % USED
PROPERTY TAXES 58,329,291 58,329,291 30,659,082 27,670,209 52.6% SALES & USE TAX 60,163,807 60,163,807 35,530,039 24,633,768 59.1% UTILITY USERS TAX 64,943,670 66,351,265 46,302,979 20,048,286 69.8% OTHER TAXES 28,399,659 28,399,659 13,496,715 14,902,944 47.5% LICENSES, PERMITS & FEES 17,274,036 17,274,036 11,704,167 5,569,869 67.8% FINES & FORFEITURES 200,000 200,000 699,502 (499,502) 349.8% INTEREST INCOME 3,030,545 3,030,545 3,479,309 (448,764) 114.8% CHARGES FOR SERVICES 3,724,495 3,724,495 1,984,351 1,740,144 53.3% OTHER REVENUE 50,167,500 50,167,500 50,325,839 (158,339) 100.3% RENTAL INCOME 791,157 791,157 641,870 149,287 81.1%

INTERGOVERMENTAL STATE
TAXES 150,000 150,000 177,196 (27,196) 118.1%
STATE GRANT 180,000 180,000 321,295 (141,295) 178.5% OTHER GRANT 290,000 290,000 282,265 7,735 97.3%

PROCEEDS FROM SALE
PROPERTY 15,000 15,000 476 14,524 3.2%
LOAN/BOND PROCEEDS 40,400 40,400 - 40,400 0.0%
OPERATING TRANSFERS IN 20,853,959 20,853,959 20,832,281 21,678 99.9% TOTAL REVENUES 308,553,519 309,961,114 216,437,365 93,523,749 69.8% At Mid-Year, the City Council approved one revenue adjustment for the General Fund, which increased the Utility Users Tax projection. Aside from this change, overall revenue through Q3 remains generally consistent with budgeted expectations. • Propert
y Tax – The FY 2025-26 Adopted Budget assumed a 4.1 percent increase in assessed valuation for secured property taxes. Contra Costa County’s FY 2025-26 Assessment Roll, released in July 2025, reflected AV growth of 3.53 percent.

Additional factors influencing property tax revenues include property sales and tax-increment allocations. Successor Agency Surplus and Pass-Through revenues to the General Fund have decreased over the past two years due to declining assessed values within former redevelopment project areas. The City received its December apportionment, which represents approximately 55 percent of annual secured property taxes, and this distribution aligns with budget expectations. Total Property Tax revenue collected through Q3 is $30.7 million, or 52.6 percent of the Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

budgeted amount.
• Sales and Use Tax – Sales and Use Tax revenues have experienced steady growth in recent years, and this trend is expected to continue through the remainder of the fiscal year. Collections through Q3 total $35.5 million, representing 59.1 percent of the budgeted amount.
• Utility Users Tax (UUT) – UUT applies to cable television, gas and electricity, and telecommunications. Collections continue to track above budget, primarily due to the Maximum Tax Payable provision, which increased by 11 percent compared to the original 7-percent forecast. Other UUT revenue streams remain flat or are declining.

Total collections through Q3 are $46.3 million, or 69.8 percent of the budgeted amount.
• Other Taxes – This category includes various taxes and franchise fees such as the Transient Occupancy Tax (Hotel Tax) and the Documentary Transfer Tax. The Documentary Transfer Tax is highly volatile because a small number of large property transactions can significantly affect total revenues. Collections through Q3 total $13.5 million, or 47.5 percent of the budget. Although 47.5 percent appears low, this is typical for this category. This category also includes PG&E’s franchise fees, totaling $8.9 million, which will be received in the 4th quarter. • Licenses, Permits, & Fees – This category includes business license taxes and departmental permits and fees. Collections through Q3 total $11.7 million, or 67.8 percent of the budgeted amount. Under Measure U, business licenses expire on December 31, with renewal deadlines of March 1 for rental properties and April 1 for all other businesses. As a result, the majority of revenue is received between February and April 2026.
• Fines & Forfeitures – This category includes citations and fines. Collections through Q3 total $699,502.
• Interest Income – Interest earnings through Q3 total $3.5 million, or 114.8 percent of budget.
• Charges for Services – This category includes fees for fire prevention, Public Works, engineering, and passport services. Collections through Q3 are $2.0 million, or 53.3 percent of budget. Cost recovery efforts will be improved with update of the Master Fee Schedule to reflect actual service costs.
• Other Revenue – This category includes donations, contributions, reimbursements, refunds, and limited-term revenues. Collections through Q3 total $50.3 million, or 100.3 percent of the budgeted amount.
• Rental Income – This category reflects revenues from City-managed rents and leases. Collections total $641,870.
• Intergovernmental State Taxes – This category includes State Motor Vehicle Fees.

Mid-Year collections total $177,196, or 118.1 percent of budget.

Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

• Intergovernmental State Grant – This category includes State Mandated Cost reimbursements and Police Officer Standards and Training (POST) reimbursements.

Q3 collections total $321,295, or 178.5 percent of budget. • Intergovernmental Other Grant – Total revenue through Q3 is $282,265, or 97.3 percent of the budgeted amount.
• Loans and Bond Proceeds – No revenues have been received in this category through Q3.
• Operating Transfers-In – Operating transfers are typically completed in July following budget adoption. Collections total $20.8 million, or 99.9 percent of budget.

General Fund Expenditures
Overall, expenditures totaled $189.2 million (68.9 percent of budget) through Q3 of FY 2025-26. The expenditure is trending lower than the approved revised budgeted amounts due higher vacancy rates and several pending unspent encumbrances. With encumbrance, the expenditure is 72.1 percent of the budget, which is still below the 75 percent threshold. Encumbrances are funds earmarked for specific operating expenditures, such as copier leases. Based on the current year’s actuals and prior years’ trend, City staff project the total FY 2025-26 expenditure Table 4 below summarizes the expenditure budget-to-actuals through March 31, 2026. It is also important to note that the current year budget doesn’t include any appropriations for the fiscal impact of the pending MOUs with several bargaining units: Local 188, Richmond Fire Management, and Richmond Police Officers Association and Richmond Police Management Association. See Exhibit A for a detailed variance report by department.

Table 4: General Fund Expenditure, FY 2025-26, Q3

GENERAL FUND
FY 2025-26

ORIGINAL
BUDGET
FY 2025-26

REVISED
BUDGET

YEAR TO
DATE

ACTUALS
Q3

ENCUMB AVAILABLE
BUDGET
% USED
W/O
ENCUMB
%
USED
SALARIES AND WAGES 96,762,515 96,457,653 72,826,563 - 23,631,090 75.5% 75.5% PYROLL / FRINGE BENEFIT 74,157,128 75,086,982 56,322,779 - 18,764,202 75.0% 75.0%

PROFESSIONAL &
ADMINISTRATIVE 26,354,296 28,218,980 12,087,079 4,120,265 12,011,637 42.8% 57.4% OTHER OPERATING 9,511,051 8,528,480 5,143,485 1,441,959 1,943,035 60.3% 77.2% UTILITIES 7,265,830 7,828,970 5,350,602 1,104,897 1,373,471 68.3% 82.5% EQUIPMENT & CONTRACT SVCS 5,513,366 5,337,487 2,821,331 911,103 1,605,053 52.9% 69.9% PROVISN FOR INSURANCE LOSS 46,500 46,500 39,446 - 7,054 84.8% 84.8% COST POOL 21,145,184 21,145,184 16,722,751 - 4,422,433 79.1% 79.1% ASSET/CAPITAL OUTLAY 2,842,986 3,417,773 1,339,492 1,154,176 924,104 39.2% 73.0% DEBT SERVICE EXPENDITURE 775,647 775,647 428,682 - 346,965 55.3% 55.3% A87 COST PLAN REIMBS (3,362,171) (3,362,171) (2,624,198) - (737,973) 78.1% 78.1% GRANT EXPENDITURES 34,497 - (1,817) - 1,817 - - OPERATING TRANSFERS OUT 19,006,690 31,107,929 18,739,278 - 12,368,651 60.2% 60.2% TOTAL EXPENSES 260,053,519 274,589,413 189,195,473 8,732,400 76,661,540 68.9% 72.1% Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

• Salaries & Wages – This category includes base salaries for full-time and part-time staff, overtime, and other pay types. Actual expenditures total $72.8 million, or 75.5 percent of the budget.
• Benefits – This category includes medical, dental, workers’ compensation, California Public Employees’ Retirement System (CalPERS) pension costs, other post-employment benefits (OPEB), and related fringe benefits. Actual expenditures total $56.3 million, or 75.0 percent of the budget.
• Professional & Administrative Services – This category includes professional services, consulting contracts, and other administrative service agreements such as animal control services. Actual expenditures total $12.1 million (42.8 percent). With $4.1 million in encumbrances, total expenditures increase to $16.2 million, or 57.4 percent of the budget.
• Other Operating – This category includes copier leases, office supplies, and other general operating items. Actual expenditures total $5.1 million (60.3 percent).

Including $1.4 million in encumbrances, total expenditures rise to $6.5 million, or

77.2 percent of budget.
• Utilities – This category includes gas, electricity, water, refuse, telephone, and internet services. Actual expenditures total $5.35 million, or 68.3 percent of the budget. Including $1.1 million in encumbrances, total expenditures reach 82.5 percent of the budget.
• Equipment & Contract Services - This category includes equipment, maintenance, and repair services. Actual expenditures total $2.8 million (52.9 percent). Including $911,103 in encumbrances, expenditures increase to $3.7 million, or 69.9 percent of budget.
• Cost Pool – This category includes internal service charges for vehicle replacement, general liability, and Civic Center debt allocation. Charges are distributed through monthly journals, except vehicle replacement, which posts at the beginning of the fiscal year. Total expenditures are $16.7 million, or 79.1 percent of budget. • Asset/Capital Outlay – This category includes capital purchases and major facility or infrastructure upgrades. Actual expenditures total $1.34 million (39.2 percent). With $1.15 million in encumbrances, total expenditures are 73.0 percent of budget. • Debt Service – This category includes scheduled debt payments in accordance with the City’s adopted debt service schedule. Expenditures total $428,682, or 55.3 percent of the budget.
• A-87 Cost Plan Reimbursements – This category includes administrative cost recovery charges to non-General Fund programs. Expenditures total 78.1 percent of the budget, primarily due to an unbudgeted reimbursement from the Successor Agency.

Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

• Operating Transfers Out – This category includes transfers from the General Fund to other funds to support operations and certain debt service obligations. Actual expenditures total $18.7 million, or 60.2 percent of the budget.

Non-Gene
ral Funds
Non-Gener
al Fund Revenues
Overall, Non-General Fund revenues total $145.7 million, or 45.3 percent of the Revised Budget, through Q3 of FY 2025-26. Collections are generally trending as expected, although the timing of receipts varies across fund types depending on the revenue source. For example, many grants operate on a reimbursement basis, meaning revenues are received only after expenditures are incurred and reimbursement requests are submitted to grantors.

Table 5 bel
ow summarizes the revenue budget-to-actuals for all Non-General Funds.

Exhibit B provides Non-General Fund revenue budget-to-actuals by fund.

Table 5: Non-General Fund Revenues, FY 2025-26, Q3
FUND
FY 2025-26

ORIGINAL
BUDGET
FY 2025-26

REVISED
BUDGET
YTD

ACTUALS
Q3

AVAILABLE
BUDGET % USED
Total Capital Improvement Fund 55,010,627 87,326,393 18,790,179 68,536,215 21.5% Total Debt Service Funds 19,142,975 19,142,975 17,333,937 1,809,037 90.5% Total Enterprise Funds 44,653,962 54,903,962 26,039,540 28,864,422 47.4% Total Housing Funds 2,109,250 2,109,250 1,138,192 971,059 54.0% Total Housing Authority Funds 4,485,250 4,485,250 3,530,196 955,054 78.7% Total Internal Service Funds 34,720,066 34,720,066 28,514,736 6,205,330 82.1% Total Other Operations Funds 19,257,210 25,871,067 14,762,805 11,108,262 57.1% Total Special Revenue Funds 85,698,068 93,107,915 35,625,530 57,482,385 38.3% Total All Funds 265,077,407 321,666,878 145,735,115 175,931,763 45.3% Major fund types include the following:
• Capital
Improvement Funds – Revenues total 21.5 percent of budget. The variance is primarily due to pending reimbursements for grant-funded capital projects, particularly within the Outside Funding Services Fund.
• Debt Service Funds – Revenues total 90.5 percent of budget, consistent with the transfer schedules that support annual debt payments.
• Enterprise Funds – Revenues total 47.4 percent of budget. Many enterprise revenues are received later in the fiscal year, contributing to the lower percentage at Q3.

Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

• Housing Funds – Revenues total 54.0 percent of budget. These funds include Housing In-Lieu Fees, Community Development Block Grant revenues, and Neighborhood Stabilization Program funds.
• Housing Authority Funds – Revenues total 78.7 percent of budget. The Housing Authority typically receives a significant share of its annual revenue in the final quarter.
• Internal Service Funds – Revenues total 82.1 percent of budget. The higher-than-anticipated collections reflect interest earnings not included in the original budget.
• Other Operations Funds – Revenues total 57.1 percent of budget. Variances are largely attributable to grant revenues that will be recognized once reimbursement requests are completed.
• Special Revenue Funds – Revenues total 38.3 percent of budget. The primary variance is associated with the Transformative Climate Communities and Encampment Resolution Grants, which together include $32.3 million in budgeted revenue that will be received on a reimbursement basis.

Non-Gener
al Fund Expenditures
Overall, Non-General Fund expenditures total $163.8 million, or 48.4 percent of the Revised Budget, including encumbrances. Spending patterns across these funds generally align with expectations and follow trends similar to those observed in the General Fund. Most funds remain below the 75-percent third-quarter benchmark, with some overages driven primarily by encumbrances for multi-year projects or contractual commitments.

Table 6 su
mmarizes Non-General Fund budget-to-actual expenditures through March 31, 2026. Exhibit B provides a detailed breakdown by individual fund.

Table 6: Non-General Fund Expenditures, FY 2025-26 Q3
FUND
FY 2025-26

ORIGINAL
BUDGET
FY 2025-26

REVISED
BUDGET

YTD ACTUALS
Q3 ENCUMB AVAILABLE
BUDGET
% USED
W/O
ENCUM
B
%
USED
Total Capital
Improvement Fund 109,470,186 152,829,842 14,882,982 24,385,097 113,561,763 9.7% 25.7% Total Debt Service Funds 19,232,511 19,232,511 17,546,652 0 1,685,859 91.2% 91.2% Total Enterprise Funds 72,428,398 87,192,680 38,213,800 10,585,109 38,393,770 43.8% 56.0% Total Housing Funds 4,368,368 4,730,459 2,228,403 203,195 2,298,861 47.1% 51.4% Total Housing Authority
Funds 4,494,250 4,494,250 3,396,767 284,760 812,723 75.6% 81.9% Total Internal Service
Funds 46,171,816 52,935,289 23,456,108 8,447,343 21,031,838 44.3% 60.3% Total Other Operations
Funds 25,703,833 31,141,190 14,161,071 3,328,263 13,651,857 45.5% 56.2% Total Special Revenue
Funds 101,925,131 123,293,809 49,935,016 19,363,389 53,995,404 40.5% 56.2% Total All Funds 383,794,493 475,850,030 163,820,800 66,597,156 245,432,074 34.4% 48.4% Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

• Capital I
mprovement Funds – Expenditures total 9.7 percent of budget without encumbrances and 25.7 percent when encumbrances are included. The variance is driven by the General Capital Fund, where several multi-year projects are fully appropriated in the current fiscal year but will be implemented over a longer timeline. • Debt Service Funds – Expenditures total 91.2 percent of budget, consistent with scheduled debt service payments made during Q3.
• Enterprise Funds – Expenditures total 43.9 percent of budget without encumbrances and 56.0 percent with encumbrances. The slower pace of spending is primarily due to wastewater capital projects moving forward more slowly than anticipated. • Housing Funds – Expenditures total 47.1 percent without encumbrances and 51.4 percent with encumbrances. The variance is largely associated with activity in the Community Development Block Grant Fund.
• Richmond Housing Authority Funds – Expenditures total 75.6 percent of budget without encumbrances and 81.9 percent with encumbrances. The variance reflects lower-than-budgeted expenditures in the Nevin Plaza and Hacienda divisions.

Internal Service Funds – Expenditures total 44.3 percent without encumbrances and

60.3 percent with encumbrances. Variances are due primarily to pending procurement of budgeted vehicles and equipment.
• Other Operations Funds – Expenditures total 45.3 percent without encumbrances and 56.0 percent with encumbrances. The variance is largely due to the timing of grant-funded expenditures across multiple funds.
• Special Revenue Funds – Expenditures total 40.5 percent without encumbrances and 56.2 percent with encumbrances. The variance is primarily driven by Transformative Climate Communities (TCC) and Encampment Resolution grants, both of which are multi-year programs with significant encumbered balances.

Next Steps
City staff will continue to closely monitor revenue and expenditure trends as we prepare to close out the fiscal year and will determi ne whether additional adjustments are needed as part of the Q4 budget review.

DOCUMENTS ATTACHED:

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 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) (30,659,082) - 53% 53% (27,670,209) [1] SALES & USE TAX (60,163,807) (60,163,807) (35,530,039) - 59% 59% (24,633,768) [2] UTILITY USERS TAX (64,943,670) (66,351,265) (46,302,979) - 70% 70% (20,048,286) [3] OTHER TAXES (28,399,659) (28,399,659) (13,496,715) - 48% 48% (14,902,944) [4] LICENSES,PRMITS&FEES (17,274,036) (17,274,036) (11,704,167) - 68% 68% (5,569,869) [5] FINES & FORFEITURES (200,000) (200,000) (699,502) - 350% 350% 499,502 USE OF MONEY&PROPRTY (3,030,545) (3,030,545) (3,479,309) - 115% 115% 448,764 CHARGES FOR SERVICES (3,724,495) (3,724,495) (1,984,351) - 53% 53% (1,740,144) [6] OTHER REVENUE (50,167,500) (50,167,500) (50,325,839) - 100% 100% 158,339 RENTAL INCOME (791,157) (791,157) (641,870) - 81% 81% (149,287) INTERGOV STATE TAXES (150,000) (150,000) (177,196) - 118% 118% 27,196 INTERGOV STATE GRANT (180,000) (180,000) (321,295) - 178% 178% 141,295 INTERGOV OTHER GRANT (290,000) (290,000) (282,265) - 97% 97% (7,735) PROC FR SLE PROP (15,000) (15,000) (476) - 3% 3% (14,524) [7] LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [8] OPER XFERS IN (20,853,959) (20,853,959) (20,832,281) - 100% 100% (21,678) [9] TOTAL GENERAL FUND REVENUE (308,553,519) (309,961,114) (216,437,365) - 70% 70% (93,523,749) NOTES:
[1] Property tax assessments are received in December, April and June. Successor Agency surplus tax posted in January 2026. [2] Sales Tax coming in higher than budgeted per forecast from Sales Tax consultant. [3] Cap amount is higher than originally budgeted. Although several of the streams within UUT are trending low, overall, the category is trending as expected. [4] Transfer Tax payment in July was very high, while other payments have been relatively small. [5] Business Licenses Tax is the major stream and most of that will be received between February and May. [7] Revenue is received after equipment is sold at an auction. [8] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD. [6] Charges for Services for Fire Suppression have not happened. Public Works Engineering Charges for Services have not posted for 3rd quarter. Also, Street Vacation budget of $45,000 has zero actuals. Non-Departmental Garbage collection administration revenue $130,000 is received and posted as part of the year-end close process. [9] One-time transfers-in were processed for the year. Remaining balance will be received monthly for Economic Development portion of staff salary charged to the Marina Fund.

Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES

GENERAL FUND EXPENDITURE SUMMARY BY CHARACTER
SALARIES AND WAGES 96,762,515 96,457,653 72,826,193 - 76% 76% 23,631,460 PYRLL/FRINGE BENEFIT 74,157,128 75,086,982 56,322,716 - 75% 75% 18,764,265 PROF & ADMIN 26,354,296 28,218,980 12,087,079 4,120,265 57% 43% 12,011,637 OTHER OPERATING 9,511,051 8,528,480 5,143,485 1,441,959 77% 60% 1,943,035 [10] UTILITIES 7,265,830 7,828,970 5,350,602 1,104,897 82% 68% 1,373,471 [11] EQPT & CONTRACT SVCS 5,513,366 5,337,487 2,821,331 911,103 70% 53% 1,605,053 PROVISN FOR INS LOSS 46,500 46,500 39,446 - 85% 85% 7,054 [12] COST POOL 21,145,184 21,145,184 16,722,751 - 79% 79% 4,422,433 [13] ASSET/CAPITAL OUTLAY 2,842,986 3,417,773 1,339,492 1,154,176 73% 39% 924,104 DEBT SVC EXPENDITURE 775,647 775,647 428,682 - 55% 55% 346,965 A87 COST PLAN REIMBS (3,362,171) (3,362,171) (2,624,198) - 78% 78% (737,973) [14] GRANT EXPENDITURES 34,497 - (1,817) - - - 1,817 [15]
OPER XFERS OUT 19,006,690 31,107,929 18,739,278 - 60% 60% 12,368,651 [16] TOTAL GENERAL FUND EXPENDITURE 260,053,519 274,589,413 189,195,040 8,732,400 72% 69% 76,661,973 NOTES
[10] Multiple departments have encumbered POs with Ricoh for annual service. [11] Multiple departments have encumbered POs for annual cell phone service. [13] Vehicle replacement charges have posted for the year. [14] Indirect charges for facilities maintenance, electric and water slightly over threshold. [15] Prior year expense for Library grant Adult Literacy English as Second Language FY2024-25 grant reclassed to grant fund and project code. [12] FY 2025-26 annual payments to California Joint Powers Risk Management Authority for RPD Drone, Fire Apparatus Insurance, and Public Risk Innovation, Solutions & Management for Fire Boat Insurance.
[16] 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.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 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 477,698 477,698 279,758 - 59% 59% 197,940 PYRLL/FRINGE BENEFIT 282,986 282,986 146,265 - 52% 52% 136,721 PROF & ADMIN 31,200 86,700 18,504 - 21% 21% 68,196
OTHER OPERATING 6,200 6,200 517 - 8% 8% 5,683
UTILITIES 3,000 3,000 1,820 - 61% 61% 1,180
COST POOL 23,398 23,398 17,550 - 75% 75% 5,848
EXPENDITURE 824,482 879,982 464,414 - 53% 53% 415,568
11 CITY COUNCIL
OTHER REVENUE - - (402) - - - 402 [17]
REVENUE - - (402) - - - 402
SALARIES AND WAGES 502,718 502,718 393,292 - 78% 78% 109,426 [18] PYRLL/FRINGE BENEFIT 339,155 339,155 274,241 - 81% 81% 64,914 [19] PROF & ADMIN 67,491 69,241 33,830 - 49% 49% 35,411
OTHER OPERATING 18,800 24,650 14,261 623 60% 58% 9,766
UTILITIES 1,100 100 - - 0% 0% 100
EQPT & CONTRACT SVCS - 55,000 - - 0% 0% 55,000
COST POOL 113,043 113,043 84,780 - 75% 75% 28,263
ASSET/CAPITAL OUTLAY 3,000 3,000 61 - 2% 2% 2,939
EXPENDITURE 1,045,307 1,106,907 800,465 623 72% 72% 305,819 12 COMMUNITY POL REV COMMISSION
SALARIES AND WAGES 50,000 134,336 40,469 - 30% 30% 93,867 PYRLL/FRINGE BENEFIT 6,523 109,621 19,637 - 18% 18% 89,984 PROF & ADMIN 74,450 174,450 35,151 1,359 21% 20% 137,940 OTHER OPERATING 1,050 1,050 - - 0% 0% 1,050
COST POOL 5,840 5,840 4,383 - 75% 75% 1,457
EXPENDITURE 137,863 425,297 99,639 1,359 24% 23% 324,299 NOTES:
[17] Reimbursement for Calcard expense, Councilmember Brown. [18] Part-Time Temp, Acting Pay and bonuses were not budgeted. [19] Dental, vision and unemployment insurance are slightly over the threshold for the period.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
13 CITY MANAGER
SALARIES AND WAGES 993,269 1,155,921 642,376 - 56% 56% 513,545 PYRLL/FRINGE BENEFIT 431,718 575,839 259,317 - 45% 45% 316,522 PROF & ADMIN 175,650 1,232,750 182,957 300,573 39% 15% 749,219 OTHER OPERATING 10,000 10,500 10,000 1,179 106% 95% (679) [20] UTILITIES - - 90 - - - (90) [21]
COST POOL 98,240 98,240 73,683 - 75% 75% 24,557
A87 COST PLAN REIMBS (179,572) (179,572) (134,677) - 75% 75% (44,895) EXPENDITURE 1,529,305 2,893,678 1,033,902 301,753 46% 36% 1,558,023 14 CITY CLERK
LICENSES,PRMITS&FEES (6,000) (6,000) (19,896) - 332% 332% 13,896 CHARGES FOR SERVICES (4,000) (4,000) (2,030) - 51% 51% (1,970) [22] OTHER REVENUE (200) (200) (1,843) - 921% 921% 1,643
REVENUE (10,200) (10,200) (23,769) - 233% 233% 13,569
SALARIES AND WAGES 595,705 595,705 472,719 - 79% 79% 122,986 [23] PYRLL/FRINGE BENEFIT 327,594 327,594 251,665 - 77% 77% 75,929 [24] PROF & ADMIN 326,104 392,659 83,027 53,665 35% 21% 255,967 OTHER OPERATING 20,000 20,000 5,820 1,415 36% 29% 12,765 UTILITIES 2,000 2,000 778 - 39% 39% 1,222
COST POOL 23,398 23,398 17,550 - 75% 75% 5,848
A87 COST PLAN REIMBS (70,119) (70,119) (52,589) - 75% 75% (17,530) EXPENDITURE 1,224,682 1,291,237 778,969 55,080 65% 60% 457,188 NOTES:
[20] Postage & Mailing category over budget due to October 2025 mailer posted in February 2026. [21] Verizon Wireless payment not budgeted. Will work with department and process budget transfer to cover the expense. [22] Passport Service Fees are trending low for the year. [23] Salaries for Executive and Local 1021 trending slightly over the threshold due to increases. [24] Some benefit categories are slightly over the threshold.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
15 CITY ATTORNEY
LICENSES,PRMITS&FEES (500) (500) (215) - 43% 43% (285) [25] REVENUE (500) (500) (215) - 43% 43% (285)
SALARIES AND WAGES 1,486,058 1,460,498 1,108,054 - 76% 76% 352,444 [26] PYRLL/FRINGE BENEFIT 653,456 653,456 440,543 - 67% 67% 212,913 PROF & ADMIN 1,296,168 1,299,428 429,763 164,440 46% 33% 705,225 OTHER OPERATING 27,750 25,750 4,330 18,975 91% 17% 2,445 [27] UTILITIES - 2,000 1,375 - 69% 69% 625
EQPT & CONTRACT SVCS 1,250 33,450 32,569 131 98% 97% 750 [28] COST POOL 92,732 92,732 69,552 - 75% 75% 23,180
A87 COST PLAN REIMBS (317,531) (317,531) (238,149) - 75% 75% (79,382) EXPENDITURE 3,239,883 3,249,783 1,848,037 183,545 63% 57% 1,218,201 16 PLANNING & BUILDING SERVICES
LICENSES,PRMITS&FEES (730,000) (730,000) (503,397) - 69% 69% (226,603) [29] OTHER REVENUE (30,000) (30,000) (104,715) - 349% 349% 74,715 REVENUE (760,000) (760,000) (608,112) - 80% 80% (151,888) SALARIES AND WAGES 1,214,424 1,214,424 619,538 - 51% 51% 594,886 PYRLL/FRINGE BENEFIT 805,485 805,485 341,321 - 42% 42% 464,164 PROF & ADMIN 2,207,900 2,667,400 1,273,411 528,927 68% 48% 865,062 OTHER OPERATING 25,000 19,000 8,776 - 46% 46% 10,224
UTILITIES 15,000 15,000 3,464 10,229 91% 23% 1,307 [30] EQPT & CONTRACT SVCS 5,000 11,000 9,770 - 89% 89% 1,230 [31] COST POOL 40,947 40,947 30,708 - 75% 75% 10,239
EXPENDITURE 4,313,756 4,773,256 2,286,986 539,156 59% 48% 1,947,114 NOTES:
[25] Photocopy Fees are trending low at this point.
[26] Salaries for Executive and Local 21 trending slightly over the threshold due to increases. Part-time Temp is over budget for the year. [27] PO encumbered with Ricoh for copier lease.
[28] PO encumbered and payment to Tempositions, Inc. for recruitment and temporary staffing services. [29] Code Enforcement - Alcohol & Tabacco Inspection Fees are extremely low for the year. [30] PO encumbered with Verizon Wireless for Code Enforcement cell phones. [31] Posting for fuel charges and auto parts were backlogged and now catching up.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
17 FINANCE
SALARIES AND WAGES 4,367,678 4,242,850 3,056,660 - 72% 72% 1,186,190 PYRLL/FRINGE BENEFIT 2,552,479 2,552,479 1,715,467 - 67% 67% 837,012 PROF & ADMIN 1,040,011 1,164,249 571,518 103,574 58% 49% 489,158 OTHER OPERATING 61,200 61,790 39,640 5,209 73% 64% 16,942 UTILITIES 1,400 1,400 3,395 - 242% 242% (1,995) [32]
EQPT & CONTRACT SVCS 2,135 2,135 - - 0% 0% 2,135
COST POOL 314,378 314,378 235,791 - 75% 75% 78,587
A87 COST PLAN REIMBS (1,146,811) (1,146,811) (860,117) - 75% 75% (286,694) EXPENDITURE 7,192,470 7,192,470 4,762,353 108,782 68% 66% 2,321,335 18 HUMAN RESOURCES
SALARIES AND WAGES 1,774,294 1,773,194 1,327,253 - 75% 75% 445,941 PYRLL/FRINGE BENEFIT 919,337 920,437 606,168 - 66% 66% 314,269 PROF & ADMIN 1,119,700 1,131,740 606,845 300,526 80% 54% 224,370 [33] OTHER OPERATING 35,705 48,665 35,153 7,881 88% 72% 5,631 [34] UTILITIES 1,500 1,500 864 - 58% 58% 636
EQPT & CONTRACT SVCS 150 150 - - 0% 0% 150
COST POOL 809,333 809,333 606,996 - 75% 75% 202,337
A87 COST PLAN REIMBS (183,390) (183,390) (137,544) - 75% 75% (45,846) EXPENDITURE 4,476,629 4,501,629 3,045,734 308,407 75% 68% 1,147,488 NOTES:
[21] Payment for Verizon Wireless for staff cell phones. Budget transfer will be processed to cover remainder of the year. [34] PO encumbered with Ricoh for copier lease.
[32] POs encumbered with All-Star Talent Inc., and Gallegher Benefit Services, Inc for recruiting services. Additional POs are encumbered for translation services, facilitation services and pre-employment screenings.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
19 POLICE
LICENSES,PRMITS&FEES (145,000) (145,000) (87,078) - 60% 60% (57,922) [35] FINES & FORFEITURES (50,000) (50,000) (593,828) - 1188% 1188% 543,828 CHARGES FOR SERVICES (855,000) (855,000) (654,587) - 77% 77% (200,413) OTHER REVENUE (10,000) (10,000) (6,385) - 64% 64% (3,615) [36] INTERGOV STATE GRANT (80,000) (80,000) (117,978) - 147% 147% 37,978 INTERGOV OTHER GRANT (290,000) (290,000) (282,265) - 97% 97% (7,735) REVENUE (1,430,000) (1,430,000) (1,742,121) - 122% 122% 312,121 SALARIES AND WAGES 41,721,386 41,721,386 27,847,025 - 67% 67% 13,874,361 PYRLL/FRINGE BENEFIT 32,963,826 32,963,826 21,385,013 - 65% 65% 11,578,813 PROF & ADMIN 6,200,751 6,003,981 4,042,954 920,438 83% 67% 1,040,589 [37] OTHER OPERATING 3,264,000 3,322,129 2,268,872 804,492 93% 68% 248,765 [38] UTILITIES 360,000 339,000 229,533 98,518 97% 68% 10,949 [39] EQPT & CONTRACT SVCS 392,500 454,783 258,030 170,278 94% 57% 26,475 [40] PROVISN FOR INS LOSS 10,000 10,000 5,260 - 53% 53% 4,740 COST POOL 5,726,949 5,726,949 4,652,811 - 81% 81% 1,074,138 [41] ASSET/CAPITAL OUTLAY 926,410 1,023,768 201,105 515,384 70% 20% 307,280 EXPENDITURE 91,565,822 91,565,822 60,890,604 2,509,108 69% 66% 28,166,109 NOTES:
[35] Photocopy Fees and Admin Fees are low for the period. [36] Other revenue is unpredictable. Current actuals are for subpoena's, repo's, and some non-resident tickets. [38] POs encumbered with Dicon Fiberoptics, Inc. for RPD building lease July 2025-June 2026, and LC Action Police Supply LTD for Ballistic safety equipment. [40] POs encumbered and payments to Checkers Group Inc. for RPD evidence towing services, and Motorad LLC for motorcycle repair and maintenance. [41] Vehicle replacement charges have posted for the year. [39] POs encumbered with Verizon Wireless, AT&T Wireless, Pacific Bell and T-Mobile for phone services. [37] 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.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
20 FIRE
LICENSES,PRMITS&FEES (805,000) (805,000) (676,631) - 84% 84% (128,369) CHARGES FOR SERVICES (936,195) (936,195) (433,664) - 46% 46% (502,531) [42] REVENUE (1,741,195) (1,741,195) (1,110,295) - 64% 64% (630,900) SALARIES AND WAGES 21,327,989 21,369,875 15,269,423 - 71% 71% 6,100,452 PYRLL/FRINGE BENEFIT 18,968,578 19,031,275 13,498,764 - 71% 71% 5,532,511 PROF & ADMIN 741,465 886,465 466,866 132,373 68% 53% 287,227 OTHER OPERATING 806,500 664,500 310,628 44,720 53% 47% 309,152 UTILITIES 38,500 38,500 18,734 - 49% 49% 19,766
EQPT & CONTRACT SVCS 309,000 222,000 157,784 30,203 85% 71% 34,013 [43] PROVISN FOR INS LOSS 35,000 35,000 34,185 - 98% 98% 815 [44] COST POOL 4,513,597 4,513,597 4,248,951 - 94% 94% 264,646 [45] ASSET/CAPITAL OUTLAY 33,000 117,000 70,887 3,500 64% 61% 42,613 DEBT SVC EXPENDITURE 57,062 57,062 57,064 - 100% 100% (2) [46] OPER XFERS OUT 326,019 326,019 244,493 - 75% 75% 81,526 EXPENDITURE 47,156,710 47,261,293 34,377,779 210,795 73% 73% 12,672,719 21 OFFICE OF NEIGHBORHOOD SAFETY
SALARIES AND WAGES 1,807,429 1,807,429 1,374,565 - 76% 76% 432,864 [47] PYRLL/FRINGE BENEFIT 1,178,192 1,178,192 864,115 - 73% 73% 314,077 PROF & ADMIN 783,710 813,710 80,752 50,117 16% 10% 682,841 OTHER OPERATING 97,640 102,137 8,833 2,486 11% 9% 90,819 UTILITIES 20,000 20,000 7,460 - 37% 37% 12,540
COST POOL 87,604 87,604 65,704 - 75% 75% 21,900
ASSET/CAPITAL OUTLAY 28,000 28,000 5,259 - 19% 19% 22,741 GRANT EXPENDITURES 34,497 - - - - - -
EXPENDITURE 4,037,072 4,037,072 2,406,937 52,603 61% 60% 1,577,533 NOTES:
[42] Charges for Services for Suppression have not happened, and Fire Prevention - Chevron Inspections are trending low. [43] PO encumbered with Bay Marine Boatworks, Inc. for Fire Boat Victory maintenance and repair. [44] Payments to California Joint Powers Risk Management Authority for Fire Apparatus Insurance, and to Public Risk Innovation, Solutions and Management for Fire Boat Insurance. [45] Vehicle replacement charges have posted for the year. [46] Record the RZEDB Bond subsidy received.
[47] Salaries for Executive, Local 21, and Local 1021 trending slightly over the threshold due to increases.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
23 PUBLIC WORK & ENGINEERING SVCS
LICENSES,PRMITS&FEES (86,100) (86,100) (58,325) - 68% 68% (27,775) [48] CHARGES FOR SERVICES (1,797,100) (1,797,100) (880,515) - 49% 49% (916,585) [49] OTHER REVENUE - - (41,381) - - - 41,381 [50]
RENTAL INCOME (18,000) (18,000) (13,813) - 77% 77% (4,187) PROC FR SLE PROP (15,000) (15,000) (133) - 1% 1% (14,867) [51] REVENUE (1,916,200) (1,916,200) (994,168) - 52% 52% (922,032) SALARIES AND WAGES 14,495,804 14,359,584 9,726,469 - 68% 68% 4,633,116 PYRLL/FRINGE BENEFIT 10,660,795 10,584,064 7,023,692 - 66% 66% 3,560,372 PROF & ADMIN 1,410,413 1,494,180 590,245 334,523 62% 40% 569,413 OTHER OPERATING 3,156,951 3,033,283 1,992,960 489,898 82% 66% 550,425 [52] UTILITIES 6,288,780 6,369,580 4,532,563 426,157 78% 71% 1,410,860 [53] EQPT & CONTRACT SVCS 2,531,000 2,682,517 942,877 557,017 56% 35% 1,182,624 COST POOL 3,796,605 3,796,605 2,889,957 - 76% 76% 906,648 [54] ASSET/CAPITAL OUTLAY 600,000 796,964 233,453 288,968 66% 29% 274,543 DEBT SVC EXPENDITURE 718,586 718,586 371,618 - 52% 52% 346,968 A87 COST PLAN REIMBS (644,238) (644,238) (585,745) - 91% 91% (58,493) [55] EXPENDITURE 43,014,696 43,191,126 27,718,088 2,096,562 69% 64% 13,376,476 NOTES:
[48] Abatement Fees are low for the year.
[49] Engineering Charges for Services have not posted for 3rd quarter. Also, Street Vacation budget of $45,000 has zero actuals. [50] Other Miscellaneous Revenue is for insurance claims proceeds, it is unpredictable and was not budgeted. [51] Revenue is received after equipment is sold at an auction. [52] Multiple POs encumbered for building maintenance supplies, clothing & office supplies, and fuel. [53] PO encumbered with ABAG Publicly Owned Energy Resources for governmental agency gas expense. [54] Vehicle replacement charges for facilities maintenance and abatement divisions have posted for the year. [55] Indirect charges for facilities maintenance, electric and water are over budget.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
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ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
24 LIBRARY & CULTURAL SERVICES
OTHER REVENUE - - (115) - - - 115 [56]
REVENUE - - (115) - - - 115
SALARIES AND WAGES 3,394,317 3,394,317 2,581,891 - 76% 76% 812,426 [57] PYRLL/FRINGE BENEFIT 2,385,060 2,385,060 1,632,986 - 68% 68% 752,074 PROF & ADMIN 655,314 643,440 277,440 75,958 55% 43% 290,042 OTHER OPERATING 58,525 62,525 33,844 17,866 83% 54% 10,815 [58] UTILITIES 37,800 32,100 10,585 5,050 49% 33% 16,464
EQPT & CONTRACT SVCS 400 400 75 - 19% 19% 325
COST POOL 551,998 551,998 413,996 - 75% 75% 138,002
ASSET/CAPITAL OUTLAY 20,000 33,574 29,541 - 88% 88% 4,033 [59] GRANT EXPENDITURES - - (1,817) - - - 1,817 [60]
EXPENDITURE 7,103,414 7,103,414 4,978,542 98,874 71% 70% 2,025,997 25 RECREATION
LICENSES,PRMITS&FEES (538,950) (538,950) (256,847) - 48% 48% (282,103) [61] OTHER REVENUE (42,300) (42,300) (15,916) - 38% 38% (26,384) [62] RENTAL INCOME (589,400) (589,400) (451,071) - 77% 77% (138,329) REVENUE (1,170,650) (1,170,650) (723,834) - 62% 62% (446,816) SALARIES AND WAGES 4,644,416 4,625,329 3,712,366 - 80% 80% 912,963 [63] PYRLL/FRINGE BENEFIT 2,725,926 2,725,926 2,047,270 - 75% 75% 678,656 PROF & ADMIN 676,857 622,304 286,739 36,013 52% 46% 299,552 OTHER OPERATING 264,899 324,101 200,275 13,043 66% 62% 110,782 UTILITIES 44,000 52,040 17,785 26,975 86% 34% 7,280 [64] EQPT & CONTRACT SVCS 500 500 - - 0% 0% 500
COST POOL 1,141,326 1,141,326 855,991 - 75% 75% 285,335 ASSET/CAPITAL OUTLAY 14,958 21,358 20,668 623 100% 97% 67 [65] EXPENDITURE 9,512,883 9,512,883 7,141,094 76,655 76% 75% 2,295,135 NOTES:
[56] Other revenue is unpredictable and was not budgeted. Actual is refund from Sacramento Public Library for lost book. [57] Part-time Temp salaries are slightly higher than budget, working with department on processing transfers to cover expenses. [58] PO encumbered with Ricoh for copier lease.
[59] Payment to DG Investment Intermediate Holdings 2, Inc. for prov and install of security system at LEAP. [60] Actual was reclassed to project code in the Library grant fund. [61] Recreation Program Fees are under budget, should pick up by end of year. [62] Other Miscellaneous Revenue is unpredictable. Actuals are multiple small payments for miscellaneous items. [63] Many categories are over budget; PT Temp, Overtime, Bonuses, Assign Differential. Contras have not been posted. [64] PO encumbered with Comcast for internet services.
[65] Calcard purchase for program supplies, and PO encumbered with SCP Distributors, LLC for aquatics pool lane dividers.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
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ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
26 INFORMATION TECHNOLOGY
OTHER REVENUE - - (88) - - - 88 [66]
REVENUE - - (88) - - - 88
SALARIES AND WAGES 1,453,742 1,284,527 866,153 - 67% 67% 418,374 PYRLL/FRINGE BENEFIT 767,747 692,601 428,795 - 62% 62% 263,806 PROF & ADMIN 1,745,800 2,151,661 1,231,343 672,431 88% 57% 247,886 [67] OTHER OPERATING 121,945 121,945 88,504 29,415 97% 73% 4,027 [68] UTILITIES 417,100 417,100 520,746 37,967 134% 125% (141,613) [69] EQPT & CONTRACT SVCS 2,262,331 1,862,331 1,410,058 153,475 84% 76% 298,798 [70] COST POOL 101,456 101,456 76,090 - 75% 75% 25,366
ASSET/CAPITAL OUTLAY 1,126,118 1,120,257 652,763 286,739 84% 58% 180,755 [71] A87 COST PLAN REIMBS (408,867) (408,867) (306,648) - 75% 75% (102,219) EXPENDITURE 7,587,372 7,343,011 4,967,804 1,180,027 84% 68% 1,195,179 36 ECONOMIC DEVELOPMENT PROGRM
OTHER TAXES (1,803,154) (1,803,154) (1,174,263) - 65% 65% (628,891) [72] RENTAL INCOME - - (34,440) - - - 34,440 [73]
OPER XFERS IN (86,778) (86,778) (65,100) - 75% 75% (21,678) REVENUE (1,889,932) (1,889,932) (1,307,754) - 69% 69% (582,178) SALARIES AND WAGES 882,193 906,193 829,163 - 91% 91% 77,030 [74] PYRLL/FRINGE BENEFIT 396,171 396,171 309,356 - 78% 78% 86,814 [75] PROF & ADMIN 3,262,912 3,416,118 865,807 349,860 36% 25% 2,200,450 OTHER OPERATING 49,000 63,674 14,719 4,757 31% 23% 44,198 UTILITIES 15,650 515,650 1,411 500,000 97% 0% 14,239 [76] EQPT & CONTRACT SVCS 1,000 4,120 3,201 - 78% 78% 919 [77] PROVISN FOR INS LOSS 1,500 1,500 - - 0% 0% 1,500
COST POOL 45,950 45,950 34,458 - 75% 75% 11,492
ASSET/CAPITAL OUTLAY 1,000 6,500 - - 0% 0% 6,500
EXPENDITURE 4,655,376 5,355,876 2,058,116 854,617 54% 38% 2,443,143 NOTES:
[66] Other revenue for copy center charges were not budgeted. [67] PO encumbered with Nonagon Technology for Barracuda Networks Bundle Renewal FY 2025-26. [68] PO encumbered with Ricoh for copier lease. [69] POs encumbered with AT&T and T-Mobile for cellular and internet services. [70] Payment to RingCentral for outstanding invoices. POs encumbered with Tyler Technologies, and Intuitive Municipal Solutions for software maintenance. [71] POs encumbered for services and subscriptions with Kray Cabling, Nonagon Technology, Ring Central and Ricoh. [72] Other taxes budget is for garbage and has a lag time. [73] State of CA Senate rent not budgeted. [74] Executive salaries, Part-time temp over threshold, and contras are not posted. [75] Professional Development and Life Insurance are slightly over the threshold for the period. [76] PO encumbered for solid waste collection agreement. [77] Payment for Hoffman Blvd & S. 34th Street lights.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 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 6,293 - 8% 8% 74,530 COST POOL 13,161 13,161 9,873 - 75% 75% 3,288
EXPENDITURE 231,299 231,299 16,493 - 7% 7% 214,806
38 TRANSPORTATION OPERATION
LICENSES,PRMITS&FEES (30,000) (30,000) (301) - 1% 1% (29,700) [78] CHARGES FOR SERVICES (200) (200) (13,396) - 6698% 6698% 13,196 [79] OTHER REVENUE - - (22,493) - - - 22,493 [80]
REVENUE (30,200) (30,200) (36,190) - 120% 120% 5,990
SALARIES AND WAGES 43,364 (77,500) - - 0% 0% (77,500) [81] PYRLL/FRINGE BENEFIT (11,894) (62,547) 9,505 - -15% -15% (72,052) [82] PROF & ADMIN 10,500 13,125 4,688 - 36% 36% 8,437
OTHER OPERATING 17,200 13,575 157 - 1% 1% 13,419
EQPT & CONTRACT SVCS 6,600 7,600 6,560 - 86% 86% 1,040 [83] COST POOL 11,699 11,699 8,775 - 75% 75% 2,924
ASSET/CAPITAL OUTLAY 500 500 - - 0% 0% 500
EXPENDITURE 77,969 (93,548) 29,684 - -32% -32% (123,232) 40 COMMUNITY CRISIS RESPONSE PROGRAM
SALARIES AND WAGES 1,132,420 1,168,520 428,692 - 37% 37% 739,828 PYRLL/FRINGE BENEFIT 711,676 711,676 191,656 - 27% 27% 520,020 PROF & ADMIN 601,400 563,881 103,093 - 18% 18% 460,787
OTHER OPERATING 221,000 222,419 19,567 - 9% 9% 202,852
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 37,014 - 75% 75% 12,336
ASSET/CAPITAL OUTLAY 90,000 266,852 125,755 58,962 69% 47% 82,134 EXPENDITURE 2,827,346 3,004,198 905,778 58,962 32% 30% 2,039,457 NOTES:
[78] Budget for revenue needs to be transferred to Other Revenue line item for EV charging revenue. [79] Additional revenue received from transportation vouchers. [80] Will process budget transfer from Licenses, Permits & Fees o correct budget. [82] Benefits contra for reclassed Project Manager to Paratransit Coordinator, will be adjusted with year-end close process. [83] Payment to Net Electric Inc., for repair services on Blink EV charging assets. [81] 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, and will be adjusted with year-end close process.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
91 NON-DEPARTMENTAL
PROPERTY TAXES (58,329,291) (58,329,291) (30,659,082) - 53% 53% (27,670,209) [84] SALES & USE TAX (60,163,807) (60,163,807) (35,530,039) - 59% 59% (24,633,768) [85] UTILITY USERS TAX (64,943,670) (66,351,265) (46,302,979) - 70% 70% (20,048,286) [86] OTHER TAXES (26,596,505) (26,596,505) (12,322,452) - 46% 46% (14,274,053) [87] LICENSES,PRMITS&FEES (14,932,486) (14,932,486) (10,101,476) - 68% 68% (4,831,010) [88] FINES & FORFEITURES (150,000) (150,000) (105,675) - 70% 70% (44,325) [89] USE OF MONEY&PROPRTY (3,030,545) (3,030,545) (3,479,309) - 115% 115% 448,764 CHARGES FOR SERVICES (132,000) (132,000) (158) - 0% 0% (131,842) [90] OTHER REVENUE (50,085,000) (50,085,000) (50,093,830) - 100% 100% 8,830 RENTAL INCOME (183,757) (183,757) (142,545) - 78% 78% (41,212) INTERGOV STATE TAXES (150,000) (150,000) (177,196) - 118% 118% 27,196 INTERGOV STATE GRANT (100,000) (100,000) (203,317) - 203% 203% 103,317 LOAN/BOND PROCEEDS (40,400) (40,400) - - 0% 0% (40,400) [91] OPER XFERS IN (20,767,181) (20,767,181) (20,767,181) - 100% 100% - REVENUE (299,604,642) (301,012,237) (209,885,583) - 70% 70% (91,126,654) NOTES:
[84] Property tax assessments are received in December, April and June. Successor Agency surplus tax posted in January 2026. [85] Sales Tax coming in higher than budgeted per forecast from Sales Tax consultant. [86] Cap amount is higher than originally budgeted. Although several of the streams within UUT are trending low, overall, the category is trending as expected. [87] Transfer Tax payment in July was very high, while other payments have been relatively small. [88] Business Licenses Tax is the major stream and most of that will be received between February and May. [89] Contra Costa County Muni Court Fine revenue has a slight lag time. [90] Garbage collection administration revenue $130,000 is received and posted as part of the year-end close process. [91] Budget is for Housing & Community Development Department outstanding loans associated with disallowed cost by HUD.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUND ORIGINAL APPROP REVISED
BUDGET YTD ACTUALS Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
SALARIES AND WAGES (5,739,706) (5,796,667) 2,250,000 - -39% -39% (8,046,667) [92] PYRLL/FRINGE BENEFIT (2,988,505) (2,167,137) 4,870,648 - -225% -225% (7,037,785) [93] PROF & ADMIN 3,926,500 3,391,500 902,147 95,489 29% 27% 2,393,864 OTHER OPERATING 1,247,685 380,585 86,631 - 23% 23% 293,954 COST POOL 3,584,180 3,584,180 2,288,138 - 64% 64% 1,296,042 A87 COST PLAN REIMBS (411,643) (411,643) (308,729) - 75% 75% (102,914) OPER XFERS OUT 18,680,671 30,781,910 18,494,785 - 60% 60% 12,287,125 EXPENDITURE 18,299,182 29,762,728 28,583,621 95,489 96% 96% 1,083,618 GF - REVENUE (308,553,519) (309,961,114) (216,437,365) - 70% 70% (93,523,749) GF - EXPENDITURE 260,053,519 274,589,413 189,195,040 8,732,400 72% 69% 76,661,973 GF - GRAND TOTAL (48,500,000) (35,371,701) (27,242,325) 8,732,400 52% 77% (16,861,776) NOTES:
[92] Budgeted salary savings contra of $8.7M and Comp Absences/Vacation Leave pay $500,000. [93] Budgeted benefit savings contras of $8.1M and Health Insurance Reimbursement pay $909,326.

Exhibit A – FY 2025-26 Q3 Budget Review – General Fund by Department Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES

OTHER OPERATING FUNDS
1003 TRANSPORTATION OPERATION
LICENSES,PRMITS&FEES - - (300) - - 100% 300
OTHER REVENUE (20,000) (20,000) (6,540) - 33% 33% (13,460) [1] INTERGOV OTHER GRANT (1,231,584) (1,231,584) (703,884) - 57% 57% (527,700) [2] REVENUE (1,251,584) (1,251,584) (710,724) - 57% 57% (540,860) SALARIES AND WAGES 311,952 372,129 143,501 - 39% 39% 228,628 PYRLL/FRINGE BENEFIT 232,069 305,000 149,528 - 49% 49% 155,472 PROF & ADMIN 560,000 560,000 335,798 106,496 79% 60% 117,706 [3] OTHER OPERATING 8,800 8,800 1,577 756 27% 18% 6,466
UTILITIES 2,500 2,500 668 - 27% 27% 1,832
EQPT & CONTRACT SVCS - - 62 - - 100% (62) [4]
COST POOL 136,000 136,000 101,992 - 75% 75% 34,008 EXPENDITURE 1,251,321 1,384,429 733,126 107, 252 61% 53% 544, 051 1012 HILLTOP LANDSCAPE MAINT DIST
PROPERTY TAXES (1,193,082) (1,193,082) (656,897) - 55% 55% (536,185) [5] OPER XFERS IN (250,360) (250,360) (187,771) - 75% 75% (62,589) REVENUE (1,443,442) (1,443,442) (844,668) - 59% 59% (598,774) SALARIES AND WAGES 580,066 580,066 457,119 - 79% 79% 122,947 PYRLL/FRINGE BENEFIT 463,637 463,637 343,508 - 74% 74% 120,129 PROF & ADMIN 26,443 26,443 280 - 1% 1% 26,163 OTHER OPERATING 60,000 60,000 23,056 3,849 45% 38% 33,095 UTILITIES 117,440 117,440 90,357 - 77% 77% 27,083 [6] EQPT & CONTRACT SVCS 77,000 77,000 31,140 8,644 52% 40% 37,216 COST POOL 118,856 118,856 89,143 - 75% 75% 29,713 EXPENDITURE 1,443,442 1,443,442 1,034,603 12,493 73% 72% 396,346 1015 MARINA BAY LNDSCP & LIGHT DIST
PROPERTY TAXES (752,734) (752,734) (416,960) - 55% 55% (335,774) [7] USE OF MONEY&PROPRTY - - (18,763) - - 100% 18,763 OPER XFERS IN (505,317) (505,317) (378,987) - 75% 75% (126,330) [8] REVENUE (1,258,051) (1,258,051) (814,710) - 65% 65% (443,341) SALARIES AND WAGES 440,744 440,744 338,270 - 77% 77% 102,474 [9] PYRLL/FRINGE BENEFIT 240,377 240,377 178,800 - 74% 74% 61,577 PROF & ADMIN 82,603 82,603 26,383 13,700 49% 32% 42,521 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] A budget transfer will be done for fuel recharge expense. [5] Property taxes are received in April, June and December [6] Paid water bill that was higher than anticipated
[7] Property taxes are received in April, June and December [8] Operating transfers are done quarterly
[9] Part-time temp is higher than anticipated
Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
OTHER OPERATING 85,000 85,000 41,700 10, 858 62% 49% 32,442 UTILITIES 255,000 255,000 210,198 - 82% 82% 44,802 [10] EQPT & CONTRACT SVCS 33,000 33,000 3,673 - 11% 11% 29,327 COST POOL 67,142 67,142 50,356 - 75% 75% 16,786 ASSET/CAPITAL OUTLAY 13,657 13,657 - - 0% 0% 13,657 EXPENDITURE 1,217,523 1,217,523 849,381 24, 558 72% 70% 343,585 1050 CR-PLANNING & BUILDING
LICENSES,PRMITS&FEES (8,243,899) (8,243,899) (6,762,126) - 82% 82% (1,481,773) USE OF MONEY&PROPRTY (82,307) (82,307) (130,054) - 158% 158% 47,747 CHARGES FOR SERVICES (2,754,000) (2,754,000) (414,716) - 15% 15% (2,339,284) [11] OTHER REVENUE (150) (150) (290) - 193% 193% 140
INTERGOV FED GRANT (748,275) (748,275) 33,697 - -5% -5% (781,972) [12] INTERGOV STATE GRANT (80,000) (1,580,000) (5,562) - 0% 0% (1,574,438) [13] REVENUE (11,908,631) (13,408,631) (7,279, 051) - 54% 54% (6,129, 580) SALARIES AND WAGES 3,547,597 3,547,597 2,229,012 - 63% 63% 1,318,585 PYRLL/FRINGE BENEFIT 1,939,240 1,939,240 1,230,539 - 63% 63% 708,701 PROF & ADMIN 5,933,298 7,892,674 2,221,052 3,024,394 66% 28% 2,647,228 OTHER OPERATING 188,401 216,324 47,414 77,600 58% 22% 91,310 UTILITIES 9,000 9,000 4,570 - 51% 51% 4,430
EQPT & CONTRACT SVCS 12,641 12,641 194 - 2% 2% 12,447 COST POOL 2,295,058 2,295,058 1,721,297 - 75% 75% 573,761 ASSET/CAPITAL OUTLAY 8,770 10,847 10,298 - 95% 95% 550 [14] EXPENDITURE 13,934,005 15,923,381 7,464,376 3,101,994 66% 47% 5,357,011 1205 EMPLOYMENT & TRAINING
INTERGOV FED GRANT (222,025) (4,831,943) (3,039,567) - 63% 63% (1,792,377) [15] INTERGOV STATE GRANT (343,446) (499,685) (256,366) - 51% 51% (243,318) [15] INTERGOV OTHER GRANT (73,253) (398,253) (31,738) - 8% 8% (366,516) [15] OPER XFERS IN (2,756,777) (2,779,477) (1,785,981) - 64% 64% (993,497) [16] REVENUE (3,395,502) (8,509,359) (5,113, 651) - 60% 60% (3,395, 708) SALARIES AND WAGES 2,610,765 2,610,765 1,518,116 - 58% 58% 1,092,649 PYRLL/FRINGE BENEFIT 1,825,114 1,825,114 1,022,716 - 56% 56% 802,398 PROF & ADMIN 54,000 197,500 82,980 - 42% 42% 114,520 OTHER OPERATING 52,920 114,920 58,327 32,262 79% 51% 24,332 [17] NOTES
[10] Paid water bill that was higher than anticipated
[11] Revenues are not received equally monthly
[12] A revenue accrual was reversed for a Metropolitan Transport Priority Development Area Grant [13] Grant revenue is received after expense occurs
[14] Paid for office blinds for TCC building
[15] Grant revenue is received after expense occurs
[16] Operating transfers do not occur monthly
[17] Encumbered office supplies
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
UTILITIES 7,500 7,500 4,543 2,904 99% 61% 53 [20]
EQPT & CONTRACT SVCS 260,000 639,900 35,120 46,800 13% 5% 557,980 COST POOL 716,306 716,306 537,233 - 75% 75% 179,073 GRANT EXPENDITURES 1,616,918 2,246,200 879,004 - 39% 39% 1,367,195 EMPLMT & TRNG ALLOC 714,018 2,814,210 (58,454) - -2% -2% 2,872,664 [21] EXPENDITURE 7,857,541 11,172,415 4,079,585 81,966 37% 37% 7,010,864 TOTAL OTHER OPERATING FUNDS REVENUES (19,257,210) (25,871,067) (14,762, 805) - 57% 57% (11,108, 262) TOTAL OTHER OPERATING FUNDS EXPENDITURES 25,703,833 31,141,190 14,161,071 3,328,263 56% 45% 13,651,857 TOTAL OTHER OPERATING FUNDS 6,446,622 5,270,123 (601,734) 3,328,263 52% -11% 2,543, 595

SPECIAL REVENUE FUNDS
1001 SECURED PENSION OVERRIDE
PROPERTY TAXES (29,476,695) (29,476,695) (16,237,502) - 55% 55% (13,239,193) [22] REVENUE (29,476,695) (29,476,695) (16,237, 502) - 55% 55% (13,239, 193) OPER XFERS OUT 29,501,237 29,501,237 29,501,237 - 100% 100% - [23] EXPENDITURE 29,501,237 29,501,237 29,501,237 - 100% 100% - 1005 LIBRARY FUND
FINES & FORFEITURES - - (2,809) - - 100% 2,809 [22] USE OF MONEY&PROPRTY - - (105,175) - - 100% 105,175 [23] OTHER REVENUE - - 5,833 - - 100% (5,833) [24]
INTERGOV FED GRANT (55,000) (55,000) (12,670) - 23% 23% (42,330) [25] INTERGOV STATE GRANT (9,351,677) (9,341,527) (111,475) - 1% 1% (9,230,051) [25] INTERGOV OTHER GRANT (14,000) (214,000) (12,408) - 6% 6% (201,592) [25] REVENUE (9,420,677) (9,610,527) (238,705) - 2% 2% (9,371, 822) PROF & ADMIN 314,934 504,352 64,291 5,800 14% 13% 434,261 OTHER OPERATING 18,359 16,145 8,750 - 54% 54% 7,395 ASSET/CAPITAL OUTLAY 8,630,270 9,434,394 323,537 483,496 9% 3% 8,627,361 GRANT EXPENDITURES 26,798 39,594 17,315 1,784 48% 44% 20,495 EXPENDITURE 8,990,361 9,994,485 413,893 491, 080 9% 4% 9, 089,512 1007 EMERGENCY MED SERV
PROPERTY TAXES - (216,000) - - 0% 0% (216,000) [26] USE OF MONEY&PROPRTY - - (3,045) - - 100% 3,045 REVENUE - (216,000) (3,045) - 1% 1% (212,955) NOTES
[18] Encumbered Internet service from Comcast
[20] Property taxes are received in April, June and December [21] Completed transfer out for Secure Pension Override [22] Collected Library fines and fees
[23] Interest earned on pool cash
[24] Reclassed prior year revenue to project
[25] Grant revenue is received after expense occurs
[26] Revenue is expected in June like previous year
[19] Salary allocation contra for direct labor charges
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
PROF & ADMIN - 82,000 - - 0% 0% 82,000
OTHER OPERATING - 51,000 39,134 - 77% 77% 11,866 [27] EQPT & CONTRACT SVCS - 83,000 - - 0% 0% 83,000
EXPENDITURE - 216,000 39,134 - 18% 18% 176,866 1009 VEOLIA MITIGATION
LICENSES,PRMITS&FEES (25,000) (25,000) (12,500) - 50% 50% (12,500) [28] USE OF MONEY&PROPRTY - - (8,409) - - 100% 8,409 [29] REVENUE (25,000) (25,000) (20,909) - 84% 84% (4,091) PROF & ADMIN 125,000 125,000 - - 0% 0% 125,000 EXPENDITURE 125,000 125,000 - - 0% 0% 125,000 1010 N.RICHMOND WASTE
LICENSES,PRMITS&FEES (130,040) (130,040) - - 0% 0% (130,040) [30] REVENUE (130,040) (130,040) - - 0% 0% (130,040) PROF & ADMIN 104,240 104,240 740 - 1% 1% 103,500 OTHER OPERATING 1,800 1,800 1,010 - 56% 56% 790
UTILITIES 24,000 24,000 1,338 2,753 17% 6% 19,909 ASSET/CAPITAL OUTLAY - - 1,000 - - 100% (1,000) [31] EXPENDITURE 130,040 130,040 4,089 2,753 5% 3% 123,198 1011 OUTSIDE FUNDED SVCS - DONATION
USE OF MONEY&PROPRTY - - (158) - - 100% 158
REVENUE - - (158) - - 100% 158
1017 CHEVRON MODERNIZATN PROJ & CIA
USE OF MONEY&PROPRTY - - (320,009) - - 100% 320,009 [32] OTHER REVENUE - - 1,755 - - 100% (1,755) [33]
REVENUE - - (318,254) - - 100% 318,254
PROF & ADMIN 6,929,121 10,655,079 2,055,066 1,760,501 36% 19% 6,839,513 OTHER OPERATING 70,000 73,442 25,660 - 35% 35% 47,782 EQPT & CONTRACT SVCS 1,157,936 1,153,936 137,984 825,645 84% 12% 190,307 [34] ASSET/CAPITAL OUTLAY 681,500 740,334 459,946 3,350 63% 62% 277,038 GRANT EXPENDITURES 100,000 100,000 - - 0% 0% 100,000 EXPENDITURE 8,938,557 12,722,791 2,678,655 2,589,496 41% 21% 7,454,641 NOTES
[27] Expenses for clothing and safety materials
[28] Revenues are not received equally monthly
[29] Interest earned on pool cash
[30] Revenues are not received equally monthly
[32] Interest earned on pool cash
[33] Received car share rebates
[34] Encumbered energy collecting equipment and solar accessories from Grid Alternatives [31] Will complete budget transfer for mobile tool library expense Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
1018 RENT CONTROL
LICENSES,PRMITS&FEES (3,600,000) (3,600,000) (2,616,784) - 73% 73% (983,216) [35] USE OF MONEY&PROPRTY (50,000) (50,000) (37,255) - 75% 75% (12,745) OTHER REVENUE (50,000) (50,000) (55) - 0% 0% (49,945) [36] OPER XFERS IN (299,373) (299,373) (224,532) - 75% 75% (74,841) REVENUE (3,999,373) (3,999,373) (2,878, 626) - 72% 72% (1,120, 747) SALARIES AND WAGES 2,048,388 2,048,388 1,429,189 - 70% 70% 619,199 PYRLL/FRINGE BENEFIT 1,073,927 1,073,927 681,757 - 63% 63% 392,170 PROF & ADMIN 416,750 416,750 156,917 182,636 81% 38% 77,197 [37] OTHER OPERATING 79,000 79,560 18,649 4,033 29% 23% 56,877 UTILITIES 500 500 - - 0% 0% 500
PROVISN FOR INS LOSS 10,000 10,000 9,169 31 92% 92% 800 [38] COST POOL 213,678 213,678 160,250 - 75% 75% 53,428 EXPENDITURE 3,842,243 3,842,803 2,455,931 186,700 69% 64% 1, 200,172 1055 ENCROACHMENT SVCS
LICENSES,PRMITS&FEES (890,000) (890,000) (985,839) - 111% 111% 95,839 USE OF MONEY&PROPRTY - - (93,270) - - 100% 93,270 [39] CHARGES FOR SERVICES (325,000) (325,000) (112,205) - 35% 35% (212,795) [40] REVENUE (1,215,000) (1,215,000) (1,191, 314) - 98% 98% (23,686) SALARIES AND WAGES 516,437 466,437 245,181 - 53% 53% 221,256 PYRLL/FRINGE BENEFIT 339,936 339,936 174,437 - 51% 51% 165,499 PROF & ADMIN 45,100 95,174 3,137 61,937 68% 3% 30,100 OTHER OPERATING 17,040 17,040 225 21 1% 1% 16,794 UTILITIES 7,000 7,000 2,082 - 30% 30% 4,918
COST POOL 186,999 186,999 140,248 - 75% 75% 46,751 EXPENDITURE 1,112,512 1,112,586 565,310 61, 958 56% 51% 485,318 1303 KIDS FIRST INITIATIVE
USE OF MONEY&PROPRTY - - (313,539) - - 100% 313,539 [41] OPER XFERS IN (8,546,616) (8,546,616) (6,409,962) - 75% 75% (2,136,654) REVENUE (8,546,616) (8,546,616) (6,723, 501) - 79% 79% (1,823, 115) SALARIES AND WAGES 379,086 379,086 409,746 - 108% 108% (30,660) [42] PYRLL/FRINGE BENEFIT 146,851 146,851 171,102 - 117% 117% (24,251) [43] PROF & ADMIN 8,536,088 9,438,773 3,126,006 3,961,137 75% 33% 2,351,630 OTHER OPERATING 31,000 31,000 10,575 2,595 42% 34% 17,830 EQPT & CONTRACT SVCS - - 496 - - 100% (496) [44]
COST POOL 3,111 3,111 2,331 - 75% 75% 780
EXPENDITURE 9,096,136 9,998,821 3,720,256 3,963,732 77% 37% 2,314,833 NOTES
[35] License and permit revenues are not received equally monthly [36] Revenues are not received equally monthly
[37] Encumbered interpretation services [38] Paid insurance services from CB Malaga Insurance [39] Interest earned on pool cash [40] Revenues are not received equally monthly [41] Interest earned on pool cash
[43] Contra benefit expenses from grant work have not been processed yet [42] Contra salary expenses from grant work have not been processed yet [44] Paid expenses for video and graphics that were not budgeted Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
1304 EMERGENCY OPE & DISASTR RECVRY
USE OF MONEY&PROPRTY - - (6,330) - - 100% 6,330 [45] OPER XFERS IN (75,000) (75,000) (75,000) - 100% 100% - [46] REVENUE (75,000) (75,000) (81,330) - 108% 108% 6,330 PROF & ADMIN 291,550 294,801 - 3,251 1% 0% 291,550 EXPENDITURE 291,550 294,801 - 3,251 1% 0% 291,550 1305 PUBLIC ART
LICENSES,PRMITS&FEES (400,000) (400,000) (552,772) - 138% 138% 152,772 USE OF MONEY&PROPRTY - - (81,629) - - 100% 81,629 [47] OPER XFERS IN (73,853) (91,104) (73,853) - 81% 81% (17,251) REVENUE (473,853) (491,104) (708,254) - 144% 144% 217,150 PROF & ADMIN 1,409,428 1,409,428 57,956 381,569 31% 4% 969,903 OTHER OPERATING 1,500 1,500 - - 0% 0% 1,500
EXPENDITURE 1,410,928 1,410,928 57,956 381, 569 31% 4% 971, 403 1306 AMERICAN RESCUE PLAN ACT
USE OF MONEY&PROPRTY - - (281,777) - - 100% 281,777 [48] REVENUE - - (281,777) - - 100% 281,777
PROF & ADMIN 2,043,515 3,308,106 736,103 765,993 45% 22% 1,806,010 ASSET/CAPITAL OUTLAY 7,106,924 10,081,474 5,058,005 4,402,275 94% 50% 621,194 [49] EXPENDITURE 9,150,439 13,389,580 5,794,108 5,168,268 82% 43% 2,427,204 1307 TRANSFORMATIVE CLIMATE GRANT
INTERGOV STATE GRANT (21,126,452) (21,126,452) (1,591,147) - 8% 8% (19,535,305) [50] INTERGOV OTHER GRANT - (150,000) (150,000) - 100% 100% - [50] REVENUE (21,126,452) (21,276,452) (1,741, 147) - 8% 8% (19,535, 305) PROF & ADMIN 13,394,391 16,994,627 2,441,823 2,491,298 29% 14% 12,061,506 OTHER OPERATING 13,500 27,230 12,969 - 48% 48% 14,261 UTILITIES 3,000 3,000 780 - 26% 26% 2,220
ASSET/CAPITAL OUTLAY 4,715,873 5,230,859 156,525 490,337 12% 3% 4,583,997 EXPENDITURE 18,126,765 22,255,716 2,612,097 2,981,635 25% 12% 16,661,985 1308 ENCAMPMENT RESOLUTION FUND
USE OF MONEY&PROPRTY - - (62,502) - - 100% 62,502 [51] INTERGOV STATE GRANT (1,696,703) (1,696,703) (420,933) - 25% 25% (1,275,770) [52] REVENUE (1,696,703) (1,696,703) (483,435) - 28% 28% (1,213, 268) NOTES
[45] Interest earned on pool cash
[47] Interest earned on pool cash
[48] Interest earned on pool cash
[49] Encumbered construction services for soccer fields and restrooms [50] Grant revenue is received after expense occurs
[51] Interest earned on pool cash
[52] Grant revenue is received after expense occurs
[46] Transfer in completed for Climate Resiliency Contingency Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
PROF & ADMIN 1,669,703 2,569,823 420,501 833, 390 49% 16% 1, 315,931 OTHER OPERATING 2,000 2,000 432 - 22% 22% 1,568
UTILITIES 25,000 25,000 - - 0% 0% 25,000 EXPENDITURE 1,696,703 2,596,823 420,933 833, 390 48% 16% 1, 342,499 1309 ENCAMPMENT RESOLUTION FUND-3-R
USE OF MONEY&PROPRTY - - (121,429) - - 100% 121,429 [53] INTERGOV STATE GRANT (2,500,000) (9,336,746) (1,671,418) - 18% 18% (7,665,328) [54] REVENUE (2,500,000) (9,336,746) (1,792, 847) - 19% 19% (7,543, 899) PROF & ADMIN 2,500,000 8,436,728 1,654,509 2,699,557 52% 20% 4,082,662 OTHER OPERATING - 27,812 16,910 - 61% 61% 10,902 GRANT EXPENDITURES - 225,000 - - 0% 0% 225,000
EXPENDITURE 2,500,000 8,689,540 1,671,418 2,699,557 50% 19% 4,318,564 1405 HOMEKEY PROGRAM, NOFA, ROUND 3
INTERGOV STATE GRANT (7,012,660) (7,012,660) (2,924,726) - 42% 42% (4,087,934) [55] REVENUE (7,012,660) (7,012,660) (2,924, 726) - 42% 42% (4,087, 934) PROF & ADMIN 7,012,660 6,952,660 - - 0% 0% 6,952,660 ASSET/CAPITAL OUTLAY - 60,000 - - 0% 0% 60,000
EXPENDITURE 7,012,660 7,012,660 - - 0% 0% 7,012,660 TOTAL SPECIAL REVENUE FUNDS REVENUES (85,698,068) (93,107,915) (35,625, 530) - 38% 38% (57,482, 385) TOTAL SPECIAL REVENUE FUNDS EXPENDITURES 101,925,131 123,293,809 49,935,016 19,363,389 56% 41% 53,995,404 TOTAL SPECIAL REVENUE FUNDS 16,227,063 30,185,894 14,309,486 19,363,389 112% 47% (3,486, 981)

CAPITAL PROJECTS FUNDS
1002 STATE GAS TAX
USE OF MONEY&PROPRTY - - (68,704) - - 100% 68,704 [56] INTERGOV STATE TAXES (3,249,250) (3,249,250) (2,130,477) - 66% 66% (1,118,773) [57] REVENUE (3,249,250) (3,249,250) (2,199, 181) - 68% 68% (1,050, 069) PROF & ADMIN 29,160 29,160 10,303 9,697 69% 35% 9,160 EQPT & CONTRACT SVCS 1,000,000 1,000,000 750,000 - 75% 75% 250,000 ASSET/CAPITAL OUTLAY 3,599,968 3,905,390 421,332 1,472,967 49% 11% 2,011,091 EXPENDITURE 4,629,128 4,934,550 1,181,635 1,482,663 54% 24% 2,270,251 1004 ASSET SEIZURE FUND
USE OF MONEY&PROPRTY - - (5,714) - - 100% 5,714 [58] REVENUE - - (5,714) - - 100% 5,714
ASSET/CAPITAL OUTLAY 250,000 250,000 - - 0% 0% 250,000 EXPENDITURE 250,000 250,000 - - 0% 0% 250,000 1006 OUTSIDE FUNDED SVCS - GRANTS
OTHER REVENUE - - (35,000) - 100% - 35,000 INTERGOV FED GRANT - (2,450,000) - - 0% 0% (2,450,000) [59] INTERGOV STATE GRANT (14,273,478) (31,401,033) (2,124,022) - 7% 7% (29,277,011) [59] INTERGOV OTHER GRANT (534,794) (1,003,391) (1,876,453) - 187% 187% 873,062 [60] REVENUE (14,808,272) (34,854,424) (4,035, 475) - 12% 12% (30,818, 949) NOTES
[53] Interest earned on pool cash [54] Grant revenue is received after expense occurs [55] Grant revenue is received after expense occurs [56] Interest earned on pool cash [57] Grant revenue is received after expense occurs [58] Interest earned on pool cash [59] Grant revenue is received after expense occurs [60] Received monies from Kinder Morgan BCDC Mitigation Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
SALARIES AND WAGES 8,000 8,000 - - 0% 0% 8,000
PROF & ADMIN 5,725,164 20,366,198 1,182,272 1,846,964 15% 6% 17,336,962 OTHER OPERATING 5,000 85,000 10,249 - 12% 12% 74,751 EQPT & CONTRACT SVCS - 80,000 - - 0% 0% 80,000
ASSET/CAPITAL OUTLAY 3,175,110 11,386,950 2,621,392 1,516,557 36% 23% 7,249,000 GRANT EXPENDITURES 1,727,216 1,889,921 672,098 - 36% 36% 1,217,823 EXPENDITURE 10,640,489 33,816,069 4,486,011 3,363,522 23% 13% 25,966,536 1054 ENGINEERING GRANTS
INTERGOV FED GRANT (10,529,853) (10,529,853) (461,604) - 4% 4% (10,068,250) [61] INTERGOV STATE GRANT (16,831,992) (16,328,502) (1,289,589) - 8% 8% (15,038,913) [61] INTERGOV OTHER GRANT (1,989,400) (2,349,400) (180,000) - 8% 8% (2,169,400) [61] REVENUE (29,351,245) (29,207,756) (1,931, 193) - 7% 7% (27,276, 563) ASSET/CAPITAL OUTLAY 23,507,402 25,603,250 1,255,548 4,923,903 24% 5% 19,423,799 EXPENDITURE 23,507,402 25,603,250 1,255,548 4,923,903 24% 5% 19,423,799 1019 ROAD MAINT & REHAB ACCT (RMRA)
USE OF MONEY&PROPRTY - - (115,598) - - 100% 115,598 [62] INTERGOV STATE TAXES (3,040,843) (3,040,843) (2,130,965) - 70% 70% (909,878) [63] REVENUE (3,040,843) (3,040,843) (2,246, 563) - 74% 74% (794,280) ASSET/CAPITAL OUTLAY 6,860,068 7,189,412 2,389,833 1,669,603 56% 33% 3,129,976 EXPENDITURE 6,860,068 7,189,412 2,389,833 1,669,603 56% 33% 3,129,976 2001 GENERAL CAPITAL FUND
USE OF MONEY&PROPRTY - - (1,192,987) - - 100% 1,192,987 [64] OTHER REVENUE - (334,565) (334,565) - 100% 100% - [65] OPER XFERS IN (1,737,759) (13,816,298) (6,287,759) - 46% 46% (7,528,539) [66] REVENUE (1,737,759) (14,150,863) (7,815, 311) - 55% 55% (6,335, 552) PROF & ADMIN 137,551 655,938 43,454 465,624 78% 7% 146,860 [67] EQPT & CONTRACT SVCS 500,000 580,651 381,832 126,195 87% 66% 72,624 [68] ASSET/CAPITAL OUTLAY 52,845,609 68,585,992 3,982,012 9,176,623 19% 6% 55,427,358 OPER XFERS OUT 351,556 368,807 351,556 - 95% 95% 17,251 [69] EXPENDITURE 53,834,715 70,191,388 4,758,853 9,768,442 21% 7% 55,664,092 2002 MEASURE J
USE OF MONEY&PROPRTY - - (106,259) - - 100% 106,259 [70] INTERGOV OTHER GRANT (2,823,258) (2,823,258) - - 0% 0% (2,823,258) [71] REVENUE (2,823,258) (2,823,258) (106,259) - 4% 4% (2,716, 999) PROF & ADMIN 250,000 285,472 172,260 85,472 90% 60% 27,740 [72] EQPT & CONTRACT SVCS 957,760 957,760 93,670 564,594 69% 10% 299,497 ASSET/CAPITAL OUTLAY 5,471,986 5,737,268 460,173 1,783,826 39% 8% 3,493,268 EXPENDITURE 6,679,746 6,980,500 726,103 2, 433,892 45% 10% 3,820,505 NOTES
[61] Grant revenue is received after expense occurs [62] Interest earned on pool cash [63] Grant revenue is received after expense occurs
[65] Received check for Harbour Way & Wright section 130 [66] Transfer In completed for MLK Jr. Community Center project [67] Encumbrance for Point Molate Project [68] Encumbered funds for Built Environment Needs Assessment [69] Transfer Out completed for Insurance Proceeds/MLK Rehab [70] Interest earned on pool cash
[72] Encumbered dues and membership and subscriptions
[71] Grant revenue is received after expense occurs
[64] Interest earned on pool cash
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
2007 HARBOR FUND
USE OF MONEY&PROPRTY - - (1,071) - - 100% 1,071 [73] REVENUE - - (1,071) - - 100% 1,071
2110 IMPACT FEE - PARKS
LICENSES,PRMITS&FEES - - (3,528) - - 100% 3,528 [74] USE OF MONEY&PROPRTY - - (4,631) - 100% 4,631 [75] REVENUE - - (8,159) - - 100% 8,159
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 - - (17,310) - - 100% 17,310 [74] USE OF MONEY&PROPRTY - - (41,304) - - 100% 41,304 [75] REVENUE - - (58,614) - - 100% 58,614
2113 IMPACT FEE - FIRE
LICENSES,PRMITS&FEES - - (3,725) - - 100% 3,725 [74] USE OF MONEY&PROPRTY - - (2,749) - - 100% 2,749 [75] REVENUE - - (6,475) - - 100% 6,475
OTHER OPERATING 65,000 130,000 - - 0% 0% 130,000 EXPENDITURE 65,000 130,000 - - 0% 0% 130,000 2114 IMPACT FEE - POLICE
LICENSES,PRMITS&FEES - - (4,401) - - 100% 4,401 [74] USE OF MONEY&PROPRTY - - (15,909) - - 100% 15,909 [75] REVENUE - - (20,310) - - 100% 20,310
ASSET/CAPITAL OUTLAY 740,609 740,609 - - 0% 0% 740,609 EXPENDITURE 740,609 740,609 - - 0% 0% 740,609 2115 IMPACT FEE - COMM/AQUATC
LICENSES,PRMITS&FEES - - (21,371) - - 100% 21,371 [74] USE OF MONEY&PROPRTY - - (18,703) - - 100% 18,703 [75] REVENUE - - (40,075) - - 100% 40,075
2116 IMPACT FEE - PARKS/OPEN
LICENSES,PRMITS&FEES - - (75,566) - - 100% 75,566 [74] USE OF MONEY&PROPRTY - - (87,335) - - 100% 87,335 [75] REVENUE - - (162,901) - - 100% 162,901
ASSET/CAPITAL OUTLAY 167,841 229,759 2,388 59,530 27% 1% 167,841 EXPENDITURE 167,841 229,759 2,388 59,530 27% 1% 167,841 2117 IMPACT FEE - LIBRARY
LICENSES,PRMITS&FEES - - (20,897) - - 100% 20,897 [74] USE OF MONEY&PROPRTY - - (43,574) - - 100% 43,574 [75] REVENUE - - (64,471) - - 100% 64,471
NOTES
[73] Interest earned on pool cash
[74] Revenue from impact fees
[75] Interest earned on pool cash
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
PROF & ADMIN 25,000 25,000 - - 0% 0% 25,000 ASSET/CAPITAL OUTLAY 1,305,188 1,305,188 82,612 14,423 7% 6% 1,208,154 EXPENDITURE 1,330,188 1,330,188 82,612 14, 423 7% 6% 1,233,154 2118 IMPACT FEE - HILLTOP
USE OF MONEY&PROPRTY - - (743) - - 100% 743 [76]
REVENUE - - (743) - - 100% 743
2119 IMPACT FEE - STORM DRAINAGE
LICENSES,PRMITS&FEES - - (2,316) - - 100% 2,316 [77] USE OF MONEY&PROPRTY - - (25,663) - - 100% 25,663 [78] REVENUE - - (27,979) - - 100% 27,979
2120 IMPACT FEE - WASTEWATER
LICENSES,PRMITS&FEES - - (17,398) - - 100% 17,398 [77] USE OF MONEY&PROPRTY - - (42,288) - - 100% 42,288 [78] REVENUE - - (59,686) - - 100% 59,686
ASSET/CAPITAL OUTLAY 750,000 1,419,118 - 669,118 47% 0% 750,000 EXPENDITURE 750,000 1,419,118 - 669,118 47% 0% 750,000 TOTAL CAPITAL PROJECT FUNDS REVENUES (55,010,627) (87,326,393) (18,790, 179) - 22% 22% (68,536, 215) TOTAL CAPITAL PROJECT FUNDS EXPENDITURES 109,470,186 152,829,842 14,882,982 24,385,097 26% 10% 113,561,763 TOTAL CAPITAL PROJECT FUNDS 54,459,560 65,503,449 (3,907, 196) 24,385,097 31% -6% 45,025, 548

DEBT SERVICE FUNDS
3001 DS - 2005 TAXABLE POB
USE OF MONEY&PROPRTY - - (13,240) - - 100% 13,240 [78] OPER XFERS IN (11,411,249) (11,411,249) (11,410,149) - 100% 100% (1,100) [79] REVENUE (11,411,249) (11,411,249) (11,423, 389) - 100% 100% 12,140 DEBT SVC EXPENDITURE 11,411,249 11,411,249 11,411,308 - 100% 100% (60) [80] EXPENDITURE 11,411,249 11,411,249 11,411,308 - 100% 100% (60) 3002 DS - 99A PENSION OBLIG BOND
USE OF MONEY&PROPRTY - - (1,571) - - 100% 1,571 [81] REVENUE - - (1,571) - - 100% 1,571
DEBT SVC EXPENDITURE 4,500 4,500 3,833 - 85% 85% 668 [82] EXPENDITURE 4,500 4,500 3,833 - 85% 85%
3005 DS - 07 REFNDING&CVC CTR
USE OF MONEY&PROPRTY - - (13,431) - - 100% 13,431 [83] CHARGES FOR SERVICES (6,237,073) (6,237,073) (4,774,555) - 77% 77% (1,462,518) OPER XFERS IN (1,494,653) (1,494,653) (1,120,991) - 75% 75% (373,662) REVENUE (7,731,726) (7,731,726) (5,908, 977) - 76% 76% (1,822, 749) DEBT SVC EXPENDITURE 7,816,763 7,816,763 6,131,511 - 78% 78% 1,685,251 [84] EXPENDITURE 7,816,763 7,816,763 6,131,511 - 78% 78% 1,685,251 TOTAL DEBT SERVICE FUNDS REVENUES (19,142,975) (19,142,975) (17,333, 937) - 91% 91% (1,809, 037) TOTAL DEBT SERVICE FUNDS EXPENDITURES 19,232,511 19,232,511 17,546,652 - 91% 91% 1,685,859 TOTAL DEBT SERVICE FUNDS 89,537 89,537 212,715 - 238% 238% (123,178) NOTES
[76] Interest earned on pool cash [77] Impact Fee revenue is adjusted at mid-year [78] Interest earned on pool cash [79] Operating transfers do not occur monthly [80] Paid debt service for the year.
[83] Interest earned on pool cash
[84] Paid the principal portion of the debt service for the year. [81] Interest earned on pool cash
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES

ENTERPRISE FUNDS
4001 PORT OF RICHMOND
USE OF MONEY&PROPRTY - - (503,432) - - - 503,432 [85] RENTAL INCOME (6,166,700) (6,166,700) (3,896,600) - 63% 63% (2,270,100) [86] INTERGOV OTHER GRANT (2,602,750) (2,602,750) - - 0% 0% (2,602,750) [87] REVENUE (8,769,450) (8,769,450) (4,400, 032) - 50% 50% (4,369, 418) SALARIES AND WAGES 747,513 747,513 437,692 - 59% 59% 309,821 PYRLL/FRINGE BENEFIT 343,419 343,419 164,114 - 48% 48% 179,305 PROF & ADMIN 2,250,894 2,348,674 609,814 217,379 35% 26% 1,521,481 OTHER OPERATING 11,500 13,131 5,166 5,023 78% 39% 2,942 [88] UTILITIES 482,100 502,100 368,973 1,192 74% 73% 131,935 EQPT & CONTRACT SVCS 718,000 951,840 67,747 359,153 45% 7% 524,940 PROVISN FOR INS LOSS 55,000 55,000 52,370 - 95% 95% 2,630 [89] COST POOL 461,881 461,881 346,410 - 75% 75% 115,471 ASSET/CAPITAL OUTLAY 11,264,250 11,353,250 2,297,072 115,204 21% 20% 8,940,974 EXPENDITURE 16,334,557 16,776,808 4,349,358 697,950 30% 26% 11, 729,499 4003 WASTEWATER
LICENSES,PRMITS&FEES (28,000) (28,000) (46,709) - 167% 167% 18,709 FINES & FORFEITURES (1,000) (1,000) (169) - 17% 17% (831) [90] USE OF MONEY&PROPRTY - - (707,499) - - 100% 707,499 [81] CHARGES FOR SERVICES (32,150,000) (32,150,000) (18,894,327) - 59% 59% (13,255,673) [92] OTHER REVENUE - - (36) - - 100% 36
REVENUE (32,179,000) (32,179,000) (19,648, 740) - 61% 61% (12,530, 260) SALARIES AND WAGES 1,725,314 1,717,314 1,143,041 - 67% 67% 574,273 PYRLL/FRINGE BENEFIT 787,648 787,648 517,805 - 66% 66% 269,843 PROF & ADMIN 17,941,657 18,792,288 8,951,972 6,372,056 82% 48% 3,468,260 [93] OTHER OPERATING 88,100 355,748 301,890 7,000 87% 85% 46,859 [94] UTILITIES 1,734,340 2,349,340 1,703,317 - 73% 73% 646,023 EQPT & CONTRACT SVCS 470,200 462,820 160,573 57,470 47% 35% 244,778 COST POOL 1,107,089 1,107,089 830,323 - 75% 75% 276,766 ASSET/CAPITAL OUTLAY 15,226,093 17,031,311 7,100,535 948,373 47% 42% 8,982,404 DEBT SVC EXPENDITURE 10,060,509 10,060,509 10,078,906 - 100% 100% (18,397) [95] EXPENDITURE 49,140,950 52,664,068 30,788,360 7,384,898 72% 58% 14,490,809 NOTES
[86] Revenues are not received equally monthly.
[87] Grant revenue is received after expense occurs.
[88] Encumbered Ricoh copier services
[89] Paid liability insurance for the year.
[90] Revenues are not received equally monthly.
[92] Revenues are not received equally monthly.
[93] Encumbered operating and maintenance from Veolia Environmental. [94] Paid for sludge bed rental
[95] Paid majority of the debt service expense for the year. [85] Interest earned on pool cash
[91] Interest earned on pool cash
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
4005 MARINA
USE OF MONEY&PROPRTY - - (124,170) - - 100% 124,170 [96] RENTAL INCOME (450,000) (450,000) (343,672) - 76% 76% (106,328) REVENUE (450,000) (450,000) (467,841) - 104% 104% 17,841 PROF & ADMIN 716,531 106,309 6,302 14,544 20% 6% 85,462 EQPT & CONTRACT SVCS - 39,268 - - 0% 0% 39,268
ASSET/CAPITAL OUTLAY 2,500,000 3,070,955 146,698 1,438,430 52% 5% 1,485,828 DEBT SVC EXPENDITURE 206,815 206,815 206,815 - 100% 100% - [97] OPER XFERS OUT 86,778 86,778 65,100 - 75% 75% 21,678 EXPENDITURE 3,510,124 3,510,124 424,915 1, 452,973 53% 12% 1,632,236 4006 STORMWATER
LICENSES,PRMITS&FEES (25,000) (25,000) (5,100) - 20% 20% (19,900) USE OF MONEY&PROPRTY - - (9,588) - - 100% 9,588 [96] CHARGES FOR SERVICES (1,950,500) (1,950,500) (1,175,658) - 60% 60% (774,842) RENTAL INCOME (4,380) (4,380) (4,218) - 96% 96% (162) INTERGOV STATE GRANT (415,191) (10,665,191) - - 0% 0% (10,665,191) REVENUE (2,395,071) (12,645,071) (1,194, 564) - 9% 9% (11,450, 507) SALARIES AND WAGES 111,922 115,922 65,660 - 57% 57% 50,262 PYRLL/FRINGE BENEFIT 54,122 54,122 24,385 - 45% 45% 29,737 PROF & ADMIN 1,731,075 2,120,035 1,555,863 368,979 91% 73% 195,193 OTHER OPERATING - - 1 - - - (1)
UTILITIES 45,000 45,000 22,837 - 51% 51% 22,163 EQPT & CONTRACT SVCS 17,834 50,581 13,435 19,311 65% 27% 17,834 COST POOL 90,530 90,530 67,897 - 75% 75% 22,633 ASSET/CAPITAL OUTLAY 225,763 10,598,970 16,061 657,645 6% 0% 9,925,265 EXPENDITURE 2,276,246 13,075,160 1,766,139 1,045,934 22% 14% 10,263,086 4008 KCRT - CABLE TELEVIS
LICENSES,PRMITS&FEES (860,441) (860,441) (328,718) - 38% 38% (531,723) [101] USE OF MONEY&PROPRTY - - 355 - - 100% (355) [102]
REVENUE (860,441) (860,441) (328,363) - 38% 38% (532,078) SALARIES AND WAGES 537,551 537,551 474,607 - 88% 88% 62,944 [103] PYRLL/FRINGE BENEFIT 310,233 310,233 237,478 - 77% 77% 72,755 [104] PROF & ADMIN 53,800 53,800 3,156 - 6% 6% 50,644 OTHER OPERATING 37,721 37,721 18,996 - 50% 50% 18,725 UTILITIES 5,727 5,727 2,047 3,353 94% 36% 327 [105]
EQPT & CONTRACT SVCS - - (1,921) - - - 1,921 PROVISN FOR INS LOSS 604 604 - - 0% 0% 604
NOTES
[97] Paid debt service for the year
[98] Revenues are not received equally monthly.
[99] Grant revenue is received after expense occurs.
[101] Revenues are not received equally monthly.
[103] Part-time temporary staff was not budgeted [104] Miscellaneous PERS benefits was higher than anticipated [105] Encumbered cable and internet services
[96] Interest earned on pool cash
[100] Encumbered funds for operations and maintenance Stormwater collection system [102] Interest earned on pool cash
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
COST POOL 200,885 200,885 150,664 - 75% 75% 50, 221 ASSET/CAPITAL OUTLAY 20,000 20,000 - - 0% 0% 20,000 EXPENDITURE 1,166,521 1,166,521 885,028 3,353 76% 76% 278, 140 TOTAL ENTERPRISE FUNDS REVENUES (44,653,962) (54,903,962) (26,039,540) - 47% 47% (28,864,422) TOTAL ENTERPRISE FUNDS EXPENDITURES 72,428,398 87,192,680 38,213,800 10, 585,109 56% 44% 38, 393,770 TOTAL ENTERPRISE FUNDS 27,774,436 32,288,718 12,174,260 10, 585,109 70% 38% 9, 529,349

INTERNAL SERVICES FUNDS
5001 INSURANCE RESERVES
USE OF MONEY&PROPRTY - - (1,417,024) - - 100% 1,417,024 [106] CHARGES FOR SERVICES (27,753,627) (27,753,627) (20,813,452) - 75% 75% (6,940,175) OTHER REVENUE - - (164,618) - - 100% 164,618 [107] REVENUE (27,753,627) (27,753,627) (22,395,093) - 81% 81% (5,358,534) SALARIES AND WAGES 752,461 752,701 328,416 - 44% 44% 424,285 PYRLL/FRINGE BENEFIT 302,379 302,679 125,467 - 41% 41% 177,212 PROF & ADMIN 1,185,200 1,193,900 400,796 183,833 49% 34% 609,270 OTHER OPERATING 50,500 50,260 16,370 - 33% 33% 33,890 PROVISN FOR INS LOSS 29,883,531 29,874,531 16,693,719 1,290,538 60% 56% 11,890,273 COST POOL 564,878 564,878 423,663 - 75% 75% 141,215 ASSET/CAPITAL OUTLAY 7,000 7,000 - - 0% 0% 7,000
OPER XFERS OUT 524,429 524,429 449,588 - 86% 86% 74,841 [108] EXPENDITURE 33,270,378 33,270,378 18,438,020 1, 474,371 60% 55% 13, 357,987 5003 EQUIPMENT SERVICES
CHARGES FOR SERVICES (3,455,420) (3,455,420) (3,455,420) - 100% 100% - PROC FR SLE PROP (85,000) (85,000) (25,057) - 29% 29% (59,943) [109] OPER XFERS IN (426,019) (426,019) (319,494) - 75% 75% (106,525) REVENUE (3,966,439) (3,966,439) (3,799,971) - 96% 96% (166,468) ASSET/CAPITAL OUTLAY 9,575,420 16,338,893 2,812,636 6,972,971 60% 17% 6,553,285 DEBT SVC EXPENDITURE 326,018 326,018 244,514 - 75% 75% 81,505 EXPENDITURE 9,901,438 16,664,911 3,057,149 6, 972,971 60% 18% 6, 634,790 5008 COMPENSATED ABSENCES
USE OF MONEY&PROPRTY - - (69,672) - - 100% 69,672 [110] OTHER REVENUE (3,000,000) (3,000,000) (2,250,000) - 75% 75% (750,000) REVENUE (3,000,000) (3,000,000) (2,319,672) - 77% 77% (680,328) SALARIES AND WAGES 3,000,000 3,000,000 1,932,276 - 64% 64% 1,067,724 PYRLL/FRINGE BENEFIT - - 28,663 - - 100% (28,663) [111] EXPENDITURE 3,000,000 3,000,000 1,960,939 - 65% 65% 1,039,061 TOTAL INTERNAL SERVICES FUNDS REVENUES (34,720,066) (34,720,066) (28,514,736) - 82% 82% (6,205,330) TOTAL INTERNAL SERVICES FUNDS EXPENDITURES 46,171,816 52,935,289 23,456,108 8, 447,343 60% 44% 21, 031,838 TOTAL INTERNAL SERVICES FUNDS 11,451,750 18,215,223 (5,058,627) 8,447,343 19% - 28% 14,826,508 NOTES
[106] Interest earned on pool cash
[107] Reimbursement for General Liability Insurance
[108] Paid insurance proceeds to MLK
[109] Proceeds from sales are not received monthly
[110] Interest earned on pool cash [111] Medicare tax was not budgeted Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES

HOUSING FUNDS
1200 HOUSING ADMINISTRATION
LICENSES,PRMITS&FEES (25,502) (25,502) (32,773) - 129% 129% 7,271 USE OF MONEY&PROPRTY (62,681) (62,681) (51,236) - 82% 82% (11,445) OTHER REVENUE (586,100) (586,100) (668,556) - 114% 114% 82,455 REVENUE (674,284) (674,284) (752,565) - 112% 112% 78,281 SALARIES AND WAGES 81,422 81,422 10,905 - 13% 13% 70,518 PYRLL/FRINGE BENEFIT 80,807 80,807 17,575 - 22% 22% 63,231 PROF & ADMIN 64,248 64,248 9,251 21,038 47% 14% 33,960 OTHER OPERATING 1,450 1,450 250 - 17% 17% 1,200
UTILITIES 801 801 253 - 32% 32% 548
COST POOL 123,688 123,688 92,769 - 75% 75% 30,919 EXPENDITURE 352,416 352,416 131,003 21, 038 43% 37% 200,375 1201 CDBG
USE OF MONEY&PROPRTY (10,322) (10,322) (7,748) - 75% 75% (2,574) LOAN/BOND PROCEEDS (196,402) (196,402) (52,311) - 27% 27% (144,091) [112] REVENUE (206,724) (206,724) (60,059) - 29% 29% (146,665) PROF & ADMIN 19,386 19,386 9,357 - 48% 48% 10,029 COST POOL 26,923 26,923 20,190 - 75% 75% 6,733 CDBG/HOME/HSG PROJ 926,480 926,480 - - 0% 0% 926,480 EXPENDITURE 972,789 972,789 29,547 - 3% 3% 943,242 1202 HOME PROGRAM
USE OF MONEY&PROPRTY (5,731) (5,731) (3,680) - 64% 64% (2,051) [113] REVENUE (5,731) (5,731) (3,680) - 64% 64% (2,051) 1203 NEIGHBORHOOD STAB(NP)
LOAN/BOND PROCEEDS (15,000) (15,000) - - 0% 0% (15,000) [114] REVENUE (15,000) (15,000) - - 0% 0% (15,000) PROF & ADMIN 9,500 9,500 - 2,900 31% 0% 6,600
EXPENDITURE 9,500 9,500 - 2,900 31% 0% 6,600
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 - 3,500 52% 0% 3,253
EXPENDITURE 6,753 6,753 - 3,500 52% 0% 3,253
1208 COR-SUCCESSOR HOUSING AGENCY
USE OF MONEY&PROPRTY (232,772) (232,772) (63,033) - 27% 27% (169,739) [116] OTHER REVENUE (72,098) (72,098) (33,196) - 46% 46% (38,901) [117] PROC FR SLE PROP (34,053) (34,053) - - 0% 0% (34,053) [118] LOAN/BOND PROCEEDS (15,680) (15,680) (15,275) - 97% 97% (405) REVENUE (354,603) (354,603) (111,504) - 31% 31% (243,098) NOTES
[112] Loan/bond proceeds are not received monthly
[114] Loan/bond proceeds are not received monthly [115] Proceeds from sales are not received monthly [117] Revenues are not received equally monthly.
[118] Proceeds from sales are not received monthly
[113] Interest earned on pool cash is not received equally monthly [116] Interest earned on pool cash is not received equally monthly Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
PROF & ADMIN 142,242 612,242 467,611 108,571 94% 76% 36,061 [ 119] CDBG/HOME/HSG PROJ 1,500,000 1,330,000 - - 0% 0% 1,330,000 EXPENDITURE 1,642,242 1,942,242 467,611 108,571 30% 24% 1,366, 061 1209 CAL-HOME GRANT FUND
USE OF MONEY&PROPRTY (79,690) (79,690) (31,545) - 40% 40% (48,144) [120] LOAN/BOND PROCEEDS (134,530) (134,530) (72,850) - 54% 54% (61,680) [121] REVENUE (214,220) (214,220) (104,395) - 49% 49% (109,824) PROF & ADMIN 1,200 1,200 1,260 - 105% 105% (60) [122]
CDBG/HOME/HSG PROJ 500,000 500,000 - - 0% 0% 500,000 EXPENDITURE 501,200 501,200 1,260 - 0% 0% 499,940 1302 HOUSNG IN LIEU FEE - DEVELOPER
LICENSES,PRMITS&FEES (250,000) (250,000) - - 0% 0% (250,000) [123] USE OF MONEY&PROPRTY (55,969) (55,969) (19,454) - 35% 35% (36,515) [124] REVENUE (305,969) (305,969) (19,454) - 6% 6% (286,515) PROF & ADMIN 600,780 600,780 1,514,360 - 252% 252% (913,580) [125] CDBG/HOME/HSG PROJ 50,000 50,000 - - 0% 0% 50,000 EXPENDITURE 650,780 650,780 1,514,360 - 233% 233% (863,580) 2125 IRON TRIANGLE/EPA PROGRAM
USE OF MONEY&PROPRTY (8,882) (8,882) (1,912) - 22% 22% (6,970) [126] INTERGOV FED GRANT (190,174) (190,174) (84,622) - 44% 44% (105,552) [127] REVENUE (199,056) (199,056) (86,534) - 43% 43% (112,522) CDBG/HOME/HSG PROJ 232,688 294,779 84,622 67,187 51% 29% 142,970 EXPENDITURE 232,688 294,779 84,622 67,187 51% 29% 142, 970 TOTAL HOUSING FUNDS REVENUES (2,109,250) (2,109,250) (1,138,192) - 54% 54% (971,059) TOTAL HOUSING FUNDS EXPENDITURES 4,368,368 4,730,459 2,228,403 203, 195 51% 47% 2,298, 861 TOTAL HOUSING FUNDS 2,259,118 2,621,209 1,090,211 203, 195 49% 42% 1,327, 802

RICHMOND HOUSING AUTHORITY FUNDS
4101 RHA-HSNG CHOICE VOUCHER-SEC 8
X-ORDNRY/SPC-XFER OT - - 111,655 - - 100% (111,655) [128] EXPENDITURE - - 111,655 - - 100% ( 111,655) 4201 RHA-CAPITAL FUND
INTERGOV FED GRANT (1,482,029) (1,482,029) (1,457,672) - 98% 98% (24,357) REVENUE (1,482,029) (1,482,029) (1,457,672) - 98% 98% (24,357) PROF & ADMIN 319,750 219,750 - - 0% 0% 219,750 OTHER OPERATING 130,000 130,000 70,368 8,352 61% 54% 51,280 EQPT & CONTRACT SVCS 449,069 449,069 210,882 83,837 66% 47% 154,350 ASSET/CAPITAL OUTLAY 50,000 150,000 148,413 1,587 100% 99% - [129] GRANT EXPENDITURES 14,500 14,500 2,200 10,300 86% 15% 2,000 [130] OPER XFERS OUT 518,710 518,710 1,045,151 - 201% 201% (526,441) [131] EXPENDITURE 1,482,029 1,482,029 1,477,014 104, 076 107% 100% (99, 061) NOTES
[119] Encumbered professional services from Hillmann Development Advisors [122
] Paid Amerination management fees
[124
] Interest earned on pool cash is not received equally monthly [126] Interest earned on pool cash is not received equally monthly [128
] Transfer Out settlement for RHA Miraflores Section 8
[130] Encumbered audit financial services from Badawi & Associates [120] Interest earned on pool cash is not received equally monthly [121] Loan/bond proceeds are not received monthly [123] Revenues are not received equally monthly.
[125] Paid professional services for motel acquisition and using fund balance to cover add'l expenses
[127] Grant revenue is received after expense occurs
[129] Encumbered expenses for gutter replacement at Nystrom Village [131] Transfer out for RHA Fund Subsidy
Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
4401 RHA-HACIENDA
OTHER REVENUE (30,000) (30,000) - - 0% 0% (30,000) [132] REVENUE (30,000) (30,000) - - 0% 0% (30,000) SALARIES AND WAGES - - 573 - - 100% (573) [133]
PYRLL/FRINGE BENEFIT - - 222 - - 100% (222) [134]
PROF & ADMIN 10,000 10,500 5,915 - 56% 56% 4,585 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 6,711 - 22% 22% 23, 289 4404 RHA-NEVIN PLAZA
INTERGOV FED GRANT (129,940) (129,940) (72,848) - 56% 56% (57,092) [135] REVENUE (129,940) (129,940) (72,848) - 56% 56% (57,092) SALARIES AND WAGES - - 2,261 - - 100% (2,261) [136]
PYRLL/FRINGE BENEFIT - - 33 - - 100% (33) [137]
PROF & ADMIN 51,940 51,940 6,120 - 12% 12% 45,820 OTHER OPERATING - - 194 - - 100% (194) [138]
OPER XFERS OUT 78,000 78,000 - - 0% 0% 78,000 EXPENDITURE 129,940 129,940 8,608 - 7% 7% 121, 332 4405 RHA-NYSTROM VILLAGE
USE OF MONEY&PROPRTY - - (50) - - 100% 50
OTHER REVENUE (3,000) (3,000) (34,056) - 1135% 1135% 31,056 [139] RENTAL INCOME (364,500) (364,500) (298,173) - 82% 82% (66,327) INTERGOV FED GRANT (492,768) (492,768) (358,689) - 73% 73% (134,079) [140] OPER XFERS IN (1,287,748) (1,287,748) (746,537) - 58% 58% (541,211) [135] REVENUE (2,148,016) (2,148,016) (1,437, 505) - 67% 67% (710,511) SALARIES AND WAGES 205,608 205,608 158,172 - 77% 77% 47,436 [136] PYRLL/FRINGE BENEFIT 116,535 116,535 100,930 - 87% 87% 15,605 [137] PROF & ADMIN 907,140 952,890 599,810 75,090 71% 63% 277,990 OTHER OPERATING 232,750 170,700 116,950 29,048 86% 69% 24,702 [139] UTILITIES 241,000 236,500 145,409 2,360 62% 61% 88,730 EQPT & CONTRACT SVCS 329,000 349,800 124,861 59,487 53% 36% 165,453 PROVISN FOR INS LOSS 53,574 53,574 36,282 14,399 95% 68% 2,893 [145] COST POOL 62,409 62,409 46,809 - 75% 75% 15,600 EXPENDITURE 2,148,016 2,148,016 1,329,224 180,384 70% 62% 638, 408 4406 RHA-RICHMOND VILLAGE ONE
INTERGOV FED GRANT (160,888) (160,888) (73,092) - 45% 45% (87,796) [146] REVENUE (160,888) (160,888) (73,092) - 45% 45% (87,796) GRANT EXPENDITURES 160,888 160,888 73,092 - 45% 45% 87,796 EXPENDITURE 160,888 160,888 73,092 - 45% 45% 87,796 NOTES
[132] Revenues are not received equally monthly. [133] Salary contra credit has not been completed yet [134] Benefit contra credit has not been completed yet [135] Grant revenue is received after expense occurs [136] Salary contra credit has not been completed yet [137] Benefit contra credit has not been completed yet [138] A budget transfer will be done for the Postage and mailing [139] Received more tenant repayments than anticipated [140] Grant revenue is received after expense occurs [141] Operating transfers are done quarterly [142] Comp time payout was not budgeted
[143] Benefits contras have not been processed yet [144] Encumbered building services supplies [145] Encumbered insurance for RHA properties [146] Grant revenue is received after expense occurs Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

FUNDS ORIGINAL

APPROP REVISED BUDGET YTD ACTUALS
Q3 ENCUMB
W/
ENCUMB
% USED
W/O
ENCUMB
% USED

AVAILABLE

BUDGET NOTES
4407 RHA-RICHMOND VILLAGE TWO
INTERGOV FED GRANT (122,268) (122,268) (54,546) - 45% 45% (67,722) [147] REVENUE (122,268) (122,268) (54,546) - 45% 45% (67,722) GRANT EXPENDITURES 122,268 122,268 54,546 - 45% 45% 67,722 EXPENDITURE 122,268 122,268 54,546 - 45% 45% 67,722 4408 RHA-RICHMOND VILLAGE THREE
INTERGOV FED GRANT (53,392) (53,392) (24,257) - 45% 45% (29,135) [147] REVENUE (53,392) (53,392) (24,257) - 45% 45% (29,135) GRANT EXPENDITURES 53,392 53,392 24,257 - 45% 45% 29,135 EXPENDITURE 53,392 53,392 24,257 - 45% 45% 29,135 4501 RHA-CENTRAL OFFICE COST CNTR
LICENSES,PRMITS&FEES (5,000) (5,000) - - 0% 0% (5,000) [148] USE OF MONEY&PROPRTY - - (8) - - 100% 8
OPER XFERS IN (348,717) (348,717) (298,614) - 86% 86% (50,103) X-ORDNRY/SPC-XFER IN - - (111,655) - - 100% 111,655 [149] REVENUE (353,717) (353,717) (410,277) - 116% 116% 56,560 SALARIES AND WAGES 56,860 56,860 45,508 - 80% 80% 11,352 PYRLL/FRINGE BENEFIT 236,069 236,069 206,556 - 87% 87% 29,513 [151] PROF & ADMIN - - 1,233 - - - (1,233) [152]
UTILITIES - - 4,571 - - 100% (4,571) [153]
COST POOL 60,788 60,788 45,593 - 75% 75% 15,195 EXPENDITURE 353,717 353,717 303,461 - 86% 86% 50,257 4502 RHA-HOUSING CORPORATION
LICENSES,PRMITS&FEES (5,000) (5,000) - - 0% 0% (5,000) [154] REVENUE (5,000) (5,000) - - 0% 0% (5,000)
PROF & ADMIN 14,000 13,500 8,200 300 63% 61% 5,000 OTHER OPERATING - 500 - - 0% 0% 500
EXPENDITURE 14,000 14,000 8,200 300 61% 59% 5,500 TOTAL RICHMOND HOUSING AUTHORITY REVENUES (4,485,250) (4,485,250) (3,530, 196) - 79% 79% (955,054) TOTAL RICHMOND HOUSING AUTHORITY EXPENDITURES 4,494,250 4,494,250 3,396,767 284,760 82% 76% 812, 723 TOTAL RICHMOND HOUSING AUTHORITY FUNDS 9,000 9,000 (133,429) 284,760 1681% - 1483% (142, 331) NOTES
[147] Grant revenue is received after expense occurs
[148] Revenues are not received equally monthly.
[149] Transfer Out settlement for RHA Miraflores Central Office [150] Salaries higher because of MOU agreement [151] Benefits contras have not been processed yet [152] The grant expense for projects were not budgeted [153] A budget transfer will be done for Verizon wireless charges [154] Revenues are not received equally monthly.

NON GF - REVENUE (265,077,407) (321,666,878) (145,735, 115) - 45% 45% (175,931, 763) NON GF - EXPENDITURE 383,794,493 475,850,030 163,820,800 66,597,156 48% 34% 245,432,074 NON GF - GRAND TOTAL 118,717,085 154,183,152 18,085,685 66,597,156 55% 12% 69,500,311 Exhibit B – FY 2025-26 Q3 Budget Review – Non-General Fund by Type Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3
Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

PUBLIC WORKS DEPARTMENT - CIP
13TH STREET COMPLETE
STREET 29120 Hillal Hamdan 4,357,466 338,050 4,695,516 35,940 246,978 4,412,598 1% 6% 30% 4/29/2027 2024 SLURRY SEAL 23056 Dan Santos - 232,999 232,999 - 232,999 - 0% 100% 100% 3/ 24/2026 2025 PAVING - RUBBERIZED
CAPE SEAL 23077 Dan Santos - 7,424,249 7,424,249 2,465,689 3,604,162 1,354,398 33% 82% 36% 9/1/2026 2026 ARTERIAL BASE REPAIR &
REHAB 23085 Dan Santos - 315,000 315,000 - - 315,000 0% 0% 36% TBD 2026 SIDEWALK SHAVING
PROJECT 23083 Dan Santos - 498,000 498,000 - 180,000 318,000 0% 36% 0% 7/1/2026 37TH STREET IMPROVEMENT 29105 Hillal Hamdan 37,376 (37,297) 79 - - 79 0% 0% 100% Completed ADA TRANSITION PLAN 23073 Hillal Hamdan 200,000 - 200,000 63,855 135,630 515 32% 100% 35% 7/31/2026

AMERICANS WITH DISABILITIES
ACT (ADA), SIDEWALKS, CURBS 01A04 Dan Santos 130,829 329,625 460,453 37,706 315,918 106,829 8% 77% Ongoing Program

ASSET MGMT SYS, INVENTORY &

ASSESSMENT
23066 Tawfic N. Halaby 485,000 - 485,000 - 485,000 - 0% 100% 20.0% 12/31/2026

ATP QUICK BUILD

CUTTING/HOFFMAN
23G06 Dan Santos 130,999 76,975 207,973 2,470 - 205,503 1% 1% 100% Completed

AUTOMATED TRANSIT NETWORK
STUDY
23074 Gail Payne 195,960 - 195,960 70,315 125,645 - 36% 100% 36% 12/31/2027 BARRETT AVE RD.

IMPROVEMENT
23042 Hillal Hamdan 1,495,280 2,198,953 3,694,233 189,369 119,083 3,385,781 5% 8% 5% 6/25/2026 BAYVIEW TO BART 23040 Hillal Hamdan 1,437,889 481,171 1,919,061 219,541 250,877 1, 448,642 11% 25% 5% 6/23/2027

BIKE PEDESTRIAN ACTION PLAN

PROGRAM
23071 Janney Lockman 100,000 - 100,000 - - 100,000 0% 0% Ongoing Program BOOKER T. ANDERSON CENTER
HVAC
AR247 Josef Munoz - 19,191 19,191 19,191 - - 100% 100% 100% Completed BOOKER T. ANDERSON CENTER
INFRASTRUCTURE (Phase II) 23045 Josef Munoz - 35,054 35,054 6,630 28,425 - 19% 100% 100% Completed BOOKER T. ANDERSON CENTER
(PHASE III)
23061 Wendy
Wellbrock 3,005,397 25,254 3,030,650 23,142 - 3,007,508 1% 1% 0% 12/31/2027

BLUE CURB POLICY

DEVELOPMENT
23067 Janney Lockman 120,000 - 120,000 - 19,288 100,713 0% 16% 55% 7/1/2026

BOORMAN PARK

REVITALIZATION
23006 Darcie
DeLashmutt 6,865,001 (9,058) 6,855,942 838,366 3,558,158 2,459,418 12% 64% 40% 12/31/2026

BRIDGE PREVENTIVE

MAINTENANCE
23G02 Hillal Hamdan 470,786 400,000 870,786 89,465 - 781,321 10% 10% 30% 12/31/2026

BUILT ENVIRONMENT NEEDS

ASSESSMENT
23055 Tawfic N. Halaby 500,000 - 500,000 373,805 126,195 - 75% 100% 20.0% 12/31/2026 CANAL BLVD. GATES/FENCE 23059 Hillal Hamdan 100,000 - 100,000 - - 100,000 0% 0% Queued Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

CANAL BOULEVARD TRAFIC
SAFETY 23069 Charles Gerard 250,000 - 250,000 192,808 10,148 47,044 77% 81% 99% 6/30/2026 CARLSON CROSSTOWN PHASE II 23033 Mike Owyang 4,284,721 464,244 4,748,965 278,769 235,630 4,234,566 6% 11% 5% 12/30/2027 CITYWIDE CONCRETE PROGRAM 23070 Dan Santos 1,200,000 (318,000) 882,000 - 500,000 382,000 0% 57% 12% On-going

CITYWIDE ROADWAY SIGNS,

STREETLIGHT & TRAFFIC SIGNAL

POLE INVENTORY
23068 Darin Fitzpatrick 463,381 - 463,381 - 463,381 - 0% 100% 25% TBD

CCTV CAMERAS - PUBLIC
WORKS CCTV1 Darin Fitzpatrick 59,120 - 59,120 - - 59,120 0% 0% 30% TBD

CIVIC CENTER PLAZA
LANDSCAPING 23051 Jason Lacy 200,000 - 200,000 - - 200,000 0% 0% 10% TBD

COMPLETE STREETS
IMPROVEMENTS 23087 TBD - 6,270,944 6,270,944 - - 6,270,944 0% 0% 10% TBD

CORPORATION YARD
BATHROOM REMODEL 23034 Jose Valenzuela 157,470 - 157,470 - - 157,470 0% 0% 5% 10/31/2026 CORPORATION YARD FENCE 23052 Darin Fitzpatrick 37,500 210,000 247,500 - - 247,500 0% 0% 5% 6/30/2026

CORPORATION YARD FUEL SITE
UPGRADE 23012 Jose Valenzuela 189,800 - 189,800 - - 189,800 0% 0% 5% Queued CUTTING CARLSON BLVD.

SECTION 130 23057 Mike Owyang 194,963 440,331 635,294 124,836 317,695 192,763 20% 70% 5% 6/30/2029 DORNAN TUNNEL LIGHTING 23050 Dan Santos 539,819 21,996 561,815 8, 400 70, 389 483,026 1% 14% 5% 6/ 30/2027 FIRE STATION 63
IMPROVEMENTS 05C01 Doug Rodgers 261,000 14,792 275,792 8,700 82,097 184,996 3% 33% 0% TBD FIRE STATION 66
IMPROVEMENTS 05G01 Doug Rodgers 844,202 - 844,202 - 98,626 745,576 0% 12% 0% TBD FIRE TRAIL ACCESS 20201 Jason Lacy 43,378 - 43,378 - - 43,378 0% 0% 13% TBD

GREENING THE YELLOW BRICK
ROAD 29125 Wendy
Wellbrock 350,297 24,917 375,214 - 24,917 350,297 0% 7% 97% 4/30/2026

GREENWAY REHAB AND BIKE
EDUCATION 23023 Josef Munoz 25,000 - 25,000 - - 25,000 0% 0% 96% Completed HARBOUR 8 PARK EXTENSION 23004 Wendy
Wellbrock 3,403,108 7,290 3,410,398 28,510 24,416 3,357,472 1% 2% 88% 9/30/2026

HARBOUR WAY & WRIGHT
SECTION 130
23022 Hillal Hamdan 935,209 334,565 1,269,774 5,232 148,781 1,115,762 0% 12% 5% 12/23/2027

HILLTOP FIRE STATION CARD
READER
23014 Darin Fitzpatrick 70,000 - 70,000 - - 70,000 0% 0% 0% Queued I-80 CENTRAL INTERCHANGE
PHASE II 29110 Hillal Hamdan 6,352,287 238,375 6,590,662 179,668 244,944 6,166,049 3% 6% 5% 12/31/2028

LINCOLN SAFE ROUTES TO
SCHOOL
23041 Hillal Hamdan 321,798 - 321,798 9,500 25,550 286,748 3% 11% 96% Completed

LONG RANGE TRANSPORTATION

PLANNING
23062 Gail Payne 315,000 - 315,000 - 285,176 29,824 0% 91% 0% 6/30/2027 Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

MARTIN LUTHER KING JR
COMMUNITY CTR 23065 Josef Munoz 752,759 1,000,000 1,752,759 177,641 130,334 1,444,784 10% 18% 5% 7/31/2030

MACDONALD AVE PEDESTRAIN
CROSSING 23043 Hillal Hamdan 241,425 83,973 325,398 2,616 - 322,782 1% 1% 30% 9/23/2026

MCBRYDE SAFE ROUTES TO
PARKS 23039 Mike Owyang 1,147,455 1,193,735 2,341,190 139,952 389,067 1,812,171 6% 23% 15% 6/30/2027 METROWALK TRANSIT VILLAGE 07001 Hillal Hamdan 39,268 - 39,268 - - 39,268 0% 0% 100% Completed

NATIVE AMERICAN HEALTH
CENTER 23015 Jose Valenzuela 50,000 - 50,000 - - 50,000 0% 0% 0% Queued

NEIGHBORHOOD COMPLETE
STREETS 16G11 Hillal Hamdan 4,715,873 264,209 4,980,083 92,255 318,830 4,568,997 2% 8% 5% 12/31/2027

NEIGHBORHOOD TRAFFIC
CALMING 23072 Janney Lockman 300,000 - 300,000 20,825 - 279,175 7% 7% Ongoing Program NEVIN CENTER HVAC AR232 Jose Valenzuela 64,750 (64,750) - - - - 0% 0% 5% Queued

PARCHESTER AREA

INFRASTRUCTURE

IMPROVEMENT
23063 Tawfic N. Halaby 500,000 - 500,000 54,300 345,200 100,500 11% 80% 35% 10/31/2026

PARKS AND OPEN SPACES
PROGRAM 23078 Jason Lacy - 1,147,595 1,147,595 - 185,100 962,495 0% 16% Ongoing Program

PARKS MAINTENANCE
EQUIPMENT 23025 Darin Fitzpatrick 48,271 143,820 192,090 - 143,820 48,271 0% 75% Completed

PARKS YARD FUEL SITE
UPGRADES 23017 Darin Fitzpatrick 220,000 - 220,000 - - 220,000 0% 0% 0% Queued

POST ENCAMPMENT CLEANUP

EQUIPMENT
23053 Darin Fitzpatrick 68,252 - 68,252 - 68,000 252 0% 100% 100% Completed PT. MOLATE TRAIL BEACH

STABILIZATION
01A15 Darcie
DeLashmutt 2,167,841 61,918 2,229,759 2,388 69,530 2,157,841 0% 3% 7% 5/31/2028 PT. MOLATE COTTAGES

ASSESSMENT
PM902 Wendy
Wellbrock 16,906 498,390 515,296 43,454 408,330 63,512 8% 88% 100% Completed

DOWNTOWN POINT RICHMOND

BICYCLE AND PEDESTRIAN

CONNECTIVITY
23060 Gail Payne 585,567 1,078,000 1,663,567 - 254,665 1,408,902 0% 15% 5% 6/30/2029

POINT RICHMOND TRAFFIC

IMPROVEMENTS
23079 Hillal Hamdan - 180,000 180,000 23,726 127,175 29,099 13% 84% 5% 6/30/2028

PUBLIC WORKS

TRANSPORTATION COMMUNITY

ENGAGEMENT & OUTREACH
23076 Gail Payne 167,760 - 167,760 - - 167,760 0% 0% 0% 6/1/2028 RECREATION CENTER HVAC AR233 Jose Valenzuela 114,975 (114,975) - - - - 0% 0% 5% Queued RICHMOND ART AND LIGHT 23031 Josef Munoz 3,514,474 794,316 4,308,790 65,342 28,974 4,214,474 2% 2% 2% TBD Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

RICHMOND COMMUNITIES CLEAN

COLLABORATIVE - BOORMAN
PARK & 7TH BIKE LANE
23030 Darcie
DeLashmutt 2,124,148 854,392 2,978,540 1,013,699 618,779 1,346,061 34% 55% 96% 9/30/2026 RICHMOND MUSEUM ROOF 23018 Jose Valenzuela 175,000 - 175,000 51,728 - 123,272 30% 30% 0% Queued SANTA FE SLOPE STABLIZATION 23086 Hillal Hamdan - 72,624 72,624 - - 72,624 0% 0% 0% 12/31/2026

SANTA RITA ROAD

STABILIZATION
23037 Mike Owyang 85,107 (50,678) 34,429 300 - 34,129 1% 1% 100% Completed SF BAY TRAIL- PT. MOLATE 01A14 Darcie
DeLashmutt 4,283,144 - 4,283,144 - - 4,283,144 0% 0% 41% 3/31/2027

SHIELDS-REID PARK

REVITALIZATION
23028 Darcie
DeLashmutt 1,566,609 1,513,968 3,080,577 1,903,670 460,189 716,717 62% 77% 93% 9/30/2026

SHIELDS-REID COMMUNITY

CENTER HVAC
CSA27 Jose Valenzuela 27,250 (27,250) - - - - 0% 0% 5% Queued

SHIELDS-REID COMMUNITY

CENTER MAINTENANCE

IMPROVEMENTS
23080 Darcie
DeLashmutt - 306,975 306,975 48,450 10,810 247,715 16% 19% 65% 9/30/2026

SOCCER FIELDS-RESTROOMS-
PARKS
23046 Darcie
DeLashmutt 7,106,924 169,913 7,276,837 3,740,185 2,912,012 624,640 51% 91% 46% 12/31/2026 STREET LIGHT MASTER PLAN 23075 Hillal Hamdan 155,000 - 155,000 29,815 124, 500 685 19% 100% 35% 9/15/2026 STREET LIGHT PROGRAM 23082 Darin Fitzpatrick - 2,950,000 2,950,000 - 2,097,769 852,231 0% 71% Ongoing Program STREET PAVING 01A05 Dan Santos 9,924,636 (5,795, 733) 4,128,904 1,652,825 1,909,615 566,464 40% 86% O ngoi ng Program

STREET PAVING -
CUTTING/HARBOUR WAY S.

BIKEWAY
SB115 Dan Santos 40,917 96,345 137,262 96,345 - 40,917 70% 70% 100% Completed

STREET SWEEPING SIGNS

INSTALLATION
23048 Darin Fitzpatrick - - - - - - 0% 0% 100% Completed SURFACE DRAINAGE 01C09 Mike Owyang 100,000 48,000 148,000 14,000 34,000 100,000 9% 32% Ongoing Program TRAFFIC CALMING PROGRAM 23035 Janney Lockman 2,046,320 59,103 2,105,422 446,443 188,476 1,470,503 21% 30% 75% 6/1/2027

TRAFFIC SAFETY

IMPROVEMENTS
01B02 Janney Lockman 300,000 - 300,000 124,317 110,584 65,098 41% 78% Ongoing Program

TRAFFIC SIGNAL
IMPROVEMENTS 6TH &

MACDONALD
23047 Mike Owyang 60,010 15,421 75,431 - 15,421 60,010 0% 20% 100% Completed VIA VERDI MITIGATION 23049 Mike Owyang 4,098,901 105,223 4, 204,124 62,972 894, 251 3,246,901 1% 23% 5% 6/30/2027

YELLOW BRICK ROAD CLEAN,

GREEN & BEAUTIFUL
23032 Wendy
Wellbrock 217,022 373,922 590,944 12,670 510,978 67,296 2% 89% 96% 3/31/2026

TOTAL - PUBLIC WORKS
DEPARTMENT CIP 87,156,599 26,996,072 114,152,671 15,091,824 24,316,516 74,744,331 13% 35% Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

PUBLIC WORKS - WATER RESOURCE RECOVERY WASTEWATER - CIP COGENERATION 01L10 Dayne Johnson - 669,118 669,118 - 669,118 - 0% 100% 5% Queued CUTTING BLVD. & HARBOUR WAY
S. SEWER 22103 Dayne Johnson 4,750,000 - 4,750,000 3,343,980 279,672 1,126,349 70% 76% 90% 7/15/2026

DORNAN DRIVE TUNNEL
REHABILITATION 22110 Dayne Johnson 535,000 - 535,000 - - 535,000 0% 0% 96% Completed FERRY POINT-DORNAN DR.

PUMP STATION 01U10 Darcie
DeLashmutt - 508,383 508,383 377,016 0 131,367 74% 74% 98% Completed

KELLER BEACH SANITARY
SEWER ASSESSMENT & REPAIRS 01C10 Tawfic N. Halaby 270,000 650,000 920,000 318,598 601,402 - 35% 100% 35% TBD

SANITARY SEWER/PIPELINE
REHAB
22234 Dayne Johnson 4,650,000 34,611 4,684,611 - 34,611 4,650,000 0% 1% Ongoing Program SANITARY SEWER REPAIRS 22230 Dayne Johnson 5,279,493 999,091 6,278,584 3,379,539 370, 957 2, 528,088 54% 60% 2%

SANITARY SEWER REPAIRS
/BRICK MANHOLE REHAB
22235 Dayne Johnson 750,000 - 750,000 77,822 - 672,178 10% 10% Ongoing Program WWTP SLUDGE THICKENER 01M10 Dayne Johnson - 263,134 263,134 - 263,134 - 0% 100% 96% 6/ 30/2026

TOTAL - WATER RESOURCE
RECOVERY WASTEWATER CIP 16,234,493 3,124,336 19,358,829 7,496,955 2,218,893 9,642,982 39% 50%

PUBLIC WORKS - WATER RESOURCE RECOVERY STORMWATER - CIP

MULTI-SITE TRASH CAPTURE
DEVICES 22240 Hillal Hamdan - 10,250,000 10,250,000 - 549,374 9,700,626 0% 5% 0% 12/31/2028

NORTH RICHMOND PUMP
STATION AR240 Dayne Johnson - 343,288 343,288 95,684 206,487 41,117 28% 88% 96% Completed

RHEEM CREEK FLOOD RISK
REDUCTION 22A02 Darcie
DeLashmutt 308,360 278,261 586,621 109,659 172,632 304,331 19% 48% 99% Completed

STORMWATER

INFRASTRUCTURE
22107 Dayne Johnson - 694,660 694,660 548,403 201,597 (55,340) 79% 108% 35% 12/31/2026

TOTAL - PUBLIC WORKS -

WATER RESOURCE RECOVERY

STORMWATER - CIP
308,360 11,566,209 11,874,569 753,746 1,130,089 9,990,734 6% 16%

COMMUNITY DEVELOPMENT - CIP
ADA ACCESSIBLE GARDENS 16G17 Beatriz Guerrero 565,044 282,623 847,667 12,076 270,546 565,044 1% 33% 30% 10/30/2026 BOSQUE DEL BARRIO 16G16 Beatriz Guerrero 726,502 228,125 954,627 66,976 161,149 726,502 7% 24% 31% 8/31/2028 E-BIKE LENDING LIBRARY 16G13 Beatriz Guerrero 1,249,467 774,771 2,024,238 93,398 681,373 1,249,467 5% 38% 30% 12/31/2026 E-BIKE SHARE 16G20 Beatriz Guerrero 325,275 89,128 414,402 80,877 8,251 325,275 20% 22% 100% Completed Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

RICHMND WELLNESS TRAIL
PHASE II 16G12 Beatriz Guerrero 3,801,154 682,132 4,483,285 138,928 675,484 3,668,872 3% 18% 25% 8/30/2027

TOTAL - COMMUNITY
DEVELOPMENT CIP 6,667,441 2,056,778 8,724,219 392,256 1,796,803 6,535,160 4% 25%

COMMUNITY SERVICES DEPARTMENT - CIP
ADA REHABILITATION/ CDBG BTA 03D06 Wendy
Wellbrock 485,000 - 485,000 - - 485,000 0% 0% 0% TBD

ADA REHABILITATION/ CDBG
PARCHESTER 03F06 Tawfic N. Halaby 441,480 - 441,480 - - 441,480 0% 0% 0% TBD AUDITORIUM UPGRADES CSA20 Josef Munoz - 43,912 43,912 - 43,912 - 0% 100% 96% C ompl eted

TOTAL - COMMUNITY SERVICES
DEPARTMENT CIP 926,480 43,912 970,392 - 43,912 926,480 0% 5%

LIBRARY DEPARTMENT - CIP

STRONGER TOGETHER NEW
BOOKMOBILE 24G09 Kate Eppler 536,500 164,775 701,275 684,885 3,350 13,040 98% 98% 100% Completed

REVITALIZING THE RICHMOND
MAIN LIBRARY AR231 Wendy
Wellbrock 30,273,028 1,431,576 31,704,604 1,379,493 2,226,707 28,098,404 4% 11% 35% 10/25/2027

TOTAL - LIBRARY DEPARTMENT
CIP 30,809,528 1,596,351 32,405,879 2,064,378 2,230,057 28,111,444 6% 13%

ECONOMIC DEVELOPMENT - PORT OF RICHMOND - CIP
AREA FM CAP 23011 Craig Murray 716,531 - 716,531 6,302 14,544 695,685 1% 3% 35% 6/ 30/2026

CAFETERIA BUIDLING
WINTERIZATION 36028 Charles Gerard 264,894 66,366 331,260 113,000 66,366 151,894 34% 54% 65% 12/31/2026

ELECTRICAL MAINTENANCE
(PPMT) 36011 Charles Gerard 100,000 - 100,000 - - 100,000 0% 0% 100% 12/31/2026 HIGH MAST LED REPLACEMENT 36029 Charles Gerard 1,000,000 - 1,000,000 - - 1,000,000 0% 0% 0% 6/30/2027 HISTORIC SHIP MOVE 36038 Charles Gerard 500,000 - 500,000 - - 500,000 0% 0% 40% 6/30/2027 PPMT PAVEMENT MAINTENANCE 36012 Charles Gerard 750,000 - 750,000 - - 750,000 0% 0% 0% 6/30/2027 TERMINAL 2 DREDGING & BANK
STABILIZATION 36022 Charles Gerard 2,200,000 - 2,200,000 1,004,212 11,000 1,184,788 46% 46% 20% 12/30/2026 PORT ELECTRICAL MAINT. &
REPAIRS 36039 Charles Gerard 200,000 - 200,000 45,727 19,325 134,948 23% 33% 100% 10/31/2025

PORT INFRASTRUCTURE
UPGRADE 36035 Charles Gerard 1,025,000 150,000 1,175,000 67,419 568 1,107,013 6% 6% 30% 20/31/2027

PPMT ELECTRICAL AND
WATERING METERING 36009 Charles Gerard 450,000 - 450,000 - - 450,000 0% 0% 5% 6/30/2026

PROCESSING BUILDING
ASSESSMENT 36037 Charles Gerard 100,000 - 100,000 53,650 3,850 42,500 54% 58% 60% 6/30/2026 RIGGERS LOFT MAINTENANCE 36005 Charles Gerard 760,000 (150,000) 610,000 71, 411 1,589 537,000 12% 12% 100% 12/ 31/2026 Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report

City of Richmond
FY 2025-26 Quarter 3

EXPENDITURES - CAPITAL
PROJECTS BY DEPARTMENT CIP# PROJECT

MANAGER

ORIGINAL
BUDGET
FY2025-26

TRANSFERS/
ADJUST
FY2025-26

REVISED
BUDGET
FY2025-26
3/31/26

ACTUALS
FY2025-26

ENCUMB BALANCE

REMAINING
% WITHOUT
ENCUMB % USED %

COMPLETED

ESTIMATE

COMPLETION
DATES

STORM DRAIN IMPROVEMENTS -
PORT 36036 Charles Gerard 500,000 - 500,000 - - 500,000 0% 0% 0% 6/30/2027 TERMINAL 4 WHARF REMOVAL 23021 Mike Owyang 1,465,937 33,766 1,499,703 380,799 64,482 1,054,422 25% 30% 95% C omplet ed TERMINALS 7 & 8 DREDGING 36020 Charles Gerard 1,100,000 - 1,100,000 1,075,782 11,197 13, 021 98% 99% 98% 12/31/2025 TERMINALS 7 & 8
ELECTRIFICATION 36007 Charles Gerard 2,602,750 80,000 2,682,750 20,000 60,000 2,602,750 1% 3% 30% 6/30/2027

MARINA YACHT ENTRANCE
HARBOUR DREDGING 36021 Charles Gerard 2,500,000 - 2,500,000 146,698 1,438,430 914,873 6% 63% 90% 12/31/2025

TOTAL - ECONOMIC

DEVELOPMENT - PORT OF

RICHMOND CIP
16,235,112 180,132 16,415,243 2,985,000 1,691,350 11,738,893 18% 28%

PUBLIC WORKS - EQUIPMENT SERVICES AND REPLACEMENT - CIP FIRE VEHICLES 03A04 Darin Fitzpatrick 7,215,000 5,254,299 12,469,299 918,592 5,259,605 6,291,102 7% 50% Ongoing Program POLICE VEHICLES 03B04 Darin Fitzpatrick 1,730,420 2,403 1,732,823 1,107,575 488,010 137,239 64% 92% Ongoing Program OTHER CITY VEHICLES 03C04 Darin Fitzpatrick 2,105,000 1,106,770 3,211,770 717,486 1,225,356 1,268,927 22% 60% Ongoing Program OTHER CITY EQUIPMENT 03D04 Darin Fitzpatrick 25,000 - 25,000 - - 25,000 0% 0% Ongoing Program

TOTAL - EQUIPMENT SERVICES
CIP
11,075,420 6,363,473 17,438,893 2,743,653 6,972,971 7,722,268 16% 56%

INFORMATION TECHNOLOGY - CIP

AUDIO VIDEO EQUIPMENT
REPLACEMENT 26002 Sue Hartman 32,802 - 32,802 - - 32,802 0% 0% 50% 6/30/2026 IT FIRE EOC EQUIPMENT 26003 Sue Hartman 147,886 - 147,886 97,718 - 50,167 66% 66% 25% 6/30/2026 NETWORK REFRESH 26001 Sue Hartman 255,055 - 255,055 51,841 - 203,213 20% 20% 75% 6/30/2026

TOTAL - INFORMATION

TECHNOLOGY CIP
435,742 - 435,742 149,560 - 286,182 34% 34%

POLICE - CIP
CCTV CAMERAS - POLICE CCTV1 Darin Fitzpatrick 177,500 - 177,500 - - 177,500 0% 0% 6/30/2026 CORP YARD SECURITY CAMERAS 19001 Darin Fitzpatrick 37,500 - 37,500 35,000 - 2,500 93% 93% Completed TOTAL - POLICE CIP 215,000 - 215,000 35,000 - 180,000 16% 16% GRAND TOTAL 170,064,176 51,927,262 221,991,438 31,712,372 40,400,591 149,878,475 14% 32% Exhibit C – FY 2025-26 Q3 Budget Review - Capital Improvement Projects Attachment 5 – Fiscal Year 2025-26 Quarter 3 Report