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To amend Ord. No. 2024-099, adopted May 13, 2024, which adopted the Fiscal Year 2024-2025 General Fund Budget and made appropriations pursuant thereto, by (i) increasing revenues from estimated personal property taxes, prepared food taxes, betting parlor fees, and cigarette taxes by $4,032,431.00, (ii) reducing total appropriations by $5,663,464.00, (iii) increasing total appropriations by $9,695,895.00, and (iv) transferring funds from various agencies and appropriating the increased revenues and transferred funds to various agencies.
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THE CITY OF RICHMOND HEREBY ORDAINS:
§ 1. That Ordinance No. 2024-099, adopted May 13, 2024, which adopted the Fiscal Year 2024-2025 General Fund budget commencing July 1, 2024, and ending June 30, 2025, and made appropriations pursuant thereto, is hereby amended by:
(a) increasing estimated revenues from personal property taxes, prepared food taxes, betting parlor fees, and cigarette taxes by $4,032,431.00;
(b) reducing total appropriations by $5,663,464.00;
(c) increasing total appropriations by $9,695,895.00; and
(d) transferring funds from various agencies and appropriating the increased revenues and transferred funds to various agencies as shown on the document entitled “General Fund Amendments,” a copy of which is incorporated into and made a part of this ordinance.
§ 2. This ordinance shall be in force and effect upon adoption.
City of Richmond
Intracity Correspondence
DATE: June 6, 2025 EDITION: 2
TO: The Honorable Members of City Council
THROUGH: The Honorable Dr. Danny Avula, Mayor
THROUGH: Sharon L. Ebert, Deputy Chief Administrative Officer
THROUGH: Sheila White, Director of Finance
FROM: Meghan K. Brown, Director of Budget and Strategic Planning
RE: FY 2025 Reappropriation
ORD. OR RES. No. __________________________________________________________________________________________
PURPOSE: To amend the FY 2025 General Fund Budget (Ord. 2024-099) by appropriating a portion of projected increased revenue of $4,032,431 in revenues resulting from increases within “Personal Property Taxes-Current,” “Prepared Food Taxes,” “Betting Parlor Fees,” and “Cigarette Taxes,” and amending various agencies’ budgets to reflect those agencies’ projected FY 2025 funding needs.
BACKGROUND: Administration is responsible for budget monitoring, execution, and reconciliation throughout the fiscal year. As part of the normal course of business, revenues and expenditures are monitored throughout the fiscal year. When variances require remediation, the Administration is responsible to bring those actions to City Council for approval. As such, this appropriations paper promotes the tenants of “Well-managed Government” to align agency and project budgets more closely with their projected expenditures. Some of the department variances are occurring due to the retirement system transition to the Virginia Retirement System and the costs associated with increase in the required employee contribution. In previous years, similar re-appropriation papers were introduced and adopted to adjust various agencies’ budgets. Even after the adoption of this ordinance, it should be noted that there is still a possibility that changes in expenditure patterns or unforeseen events could result in additional variances.
(1) This ordinance seeks to appropriate a portion of the projected increased revenue of $4,032,431. Projected increases are found withing the following revenue categories:
• $2,398,431 - “Personal Property Taxes-Current”: increased collections.
• $742,000 - “Prepared Food Taxes”: increased consumer spending.
• $700,000 - “Betting Parlor Fees”: increased collections.
• $192,000 - “Cigarette Taxes”: increased consumer spending.
(2) This ordinance seeks to increase appropriations by $9,695,895, decrease appropriations by $5,663,464, for a net increase of $4,032,431, and to transfer that projected overall savings from various agencies to those that are projected to have a shortfall to be closer in line with projections and to cover remaining expenditure needs for FY 2025 as identified on the attached table, titled “General Fund Amendments.” A brief explanation of department shortfalls or savings is follows:
13th District Court Services Unit- ($1,761) _____ _______________________
The department is transferring funds of $1,761 due to vacancy savings.
Animal Control - $156,183 _________________ __________________ _____
The department is seeking funds of $31,827 for market adjustments and $124,356 to offset overages resulting from the VRS transition.
City Assessor - $133,225 _________________________ ________________ ____
The department is receiving funds of $126,053 transferred from the Office of the Council Chief of Staff to support council amendments and $7,172 for market adjustments.
City Auditor - $97,064 _________________________ _ ____________ _______
The department is receiving funds of $84,550 transferred from the Office of the Council Chief of Staff to support council amendments and $12,514 for market adjustments.
Budget - ($191,863) _________ _____ ___________ ________
The department is seeking funds of $8,877 for market adjustments and is transferring funds of $200,740 due to vacancy savings.
Chief Administrative Offices - ($105,604) _____ _______________ ____
The department is transferring funds of $105,604 due to vacancy savings.
Citizen Service & Response - ($105,911) _____ ___________________
The department is seeking funds of $12,007 for market adjustments and is transferring funds of $117,918 due to vacancy savings and savings in operating expenses due to lower consulting costs.
City Attorney - $342,606 _________________________ _____ _______________
The department is seeking funds of $5,255 for market adjustments and is transferring funds of $347,861 due to vacancy savings.
City Clerk - ($81,634) _________________________ _________ ___________
The department is seeking funds of $466 for market adjustments and is transferring funds of $82,100 due to operating savings as a result of less translation services needed.
City Council - ($169,390) _____ ____ _______________
The department is transferring funds of $169,390 due to delays in executing any special studies with consulting services with the transition of a new Council.
City Treasurer - ($10,970) _____ ____ _______________
The department is transferring funds of $10,970 due to operating savings.
Council Chief of Staff - ($356,801) _____ ____ _______________
The department is transferring funds of $210,603 to the City Assessor and City Auditor to support council amendments, and funds of $146,198 due to vacancy savings.
Economic Development - ($324,444) ______________ _____________________ ______
The department is transferring funds of $324,444 due to vacancy savings.
Emergency Communications - $184,855 _____ ___________________
The department is seeking funds of $43,729 for market adjustments, and $141,126 to offset overages resulting from the VRS transition and costs associated with the water crisis.
Fire & Emergency Services - $4,974,156 _____ ___________________
The department is seeking funds of $8,334 for market adjustments, and $4,965,822 to offset overages within overtime.
General Registrar - ($15,740) _____ _________________ __
The department is seeking funds of $5,172 for market adjustments and is transferring funds of $20,912 due to vacancy savings.
General Services - ($340,864) _____ _______ ____________
The department is transferring funds due to vacancy savings.
Housing & Community Development - ($244,478) ________________________________
The department is transferring funds due to vacancy savings.
Human Resources - ($771,815) ___________________________________ _______
The department is transferring funds due to savings in multiple citywide new programs as a result of employee participation.
Inspector General - ($128,178) _____ ___________________
The department is seeking funds of $2,981 for market adjustments and is transferring funds of $131,159 due to vacancy savings.
Judiciary-Juvenile & Domestic Relations Court - $3,663 ___________________
The department is seeking funds of $3,663 to offset overages resulting from the VRS transition.
Judiciary-Richmond Recovery Court - $63,174 ___ ___________________
The department is seeking funds of $3,825 for market adjustments and is seeking funds of $59,349 to offset the overages for a clinical supervisor position.
Judiciary-Circuit Court - ($65,558) ___________________
The department is transferring funds of $65,558 due to vacancy savings.
Judiciary-Commonwealth Attorney - $81,442 ___ ___________________
The department is seeking funds of $81,442 to offset overages resulting from the VRS transition.
Judiciary-Other - ($6,805) ___________________
The department is transferring funds of $6,805 due to operating savings.
Justice Services - $473,775 ___ __ _________________
The department is seeking funds of $59,056 for market adjustments and is seeking funds of $414,719 to offset overages resulting from the VRS transition.
Library - $849,584 ___ __ _________________
The department is seeking funds of $176,110 for market adjustments and is seeking funds of $673,474 to offset overages resulting from the VRS transition, healthcare, and temporary services.
Mayor’s Office - ($115,028) ________ _________________________
The department is seeking funds of $9,283 for market adjustments and is transferring funds of $124,311 due to vacancy savings.
Minority Business Development - $239 _____ ___________________
The department is seeking funds of $9,319 for market adjustments and is transferring funds of $9,558 due to vacancy savings.
Central Appropriations - ($949,053) ________________ ___
The department is transferring funds of $1,181,237 for market adjustments and is seeking funds of $232,178 due to the payment to the Greater Richmond Convention Center Authority (GRCCA) as a result of higher transient lodging taxes.
Community Wealth Building - $21,691 ___ ___________________
The department is seeking funds of $1,605 for market adjustments and is seeking funds of $20,086 to offset overages resulting from the VRS transition.
Neighborhood & Community Services - ($465,079) _ ___________________
The department is seeking funds of $2,395 for market adjustments and is transferring funds of $467,474 due to vacancy savings.
Office of Intergovernmental Affairs - ($54,276) _________________________
The department is transferring funds of $54,276 due to operating savings.
Strategic Communication & Civic Engagement - ($182,604) _______________________
The department is transferring funds due to savings in operating due to less contractual services needed.
Office of Sustainability - ($189) _____ ______ _____________
The department is transferring funds of $189 due to operating savings.
Parks & Recreation - $1,559,717_________ ______________
The department is seeking funds of $299,152 for market adjustments and is seeking funds of $1,260,565 to offset overages resulting increases in security, and vehicle and equipment expenses.
Planning & Development Review - $9,159_____________ ________________________
The department is seeking funds of $9,159 for market adjustments.
Police - ($14,263) ______________________________ _______
The department is seeking funds of $30,646 for market adjustments and is transferring funds of $44,909 due to vacancy savings.
Procurement Services - $149,657 _________ ________________________
The department is seeking funds of $1,620 for market adjustments, and $148,037 to offset overages related to the VRS transition.
Public Works - $923,937 _________ __________________ ______
The department is seeking funds of $151,446 for market adjustments, and $772,491 to offset overages related to the VRS transition, as well as increases in temporary services.
Social Services - ($603,699) ____ ________________________________
The department is seeking funds of $191,869 for market adjustments and is transferring $795,568 due to savings in contractual services and less building repairs.
COMMUNITY ENGAGEMENT: N/A
STRATEGIC INITATIVES AND OTHER GOVERNMENTAL: This reappropriation includes funding to ensure departments can perform mandated functions.
FISCAL IMPACT: An increase of $4,032,431 in revenues to the city.
DESIRED EFFECTIVE DATE: Upon adoption
REQUESTED INTRODUCTION DATE: June 9, 2025
CITY COUNCIL PUBLIC HEARING DATE: June 23, 2025
REQUESTED AGENDA: Consent Agenda
RECOMMENDED COUNCIL COMMITTEE: Finance and Economic Development
AFFECTED AGENCIES: Finance, Budget and Strategic Planning, Various Departments (please see attachment)
RELATIONSHIP TO EXISTING ORD. OR RES.: 2024-099
ATTACHMENTS: General Fund Amendments
STAFF: Kiara Jordan, Senior Manager; Lauren Kirk, Senior Manager