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It should be noted that Other Revenues excludes an unrealized investment loss of $3.6
<br /> million and includes the $4.3 million American Rescue Plan Act stimulus funds.
<br /> General Fund Expenditures. Actual General Fund expenditures incurred were less
<br /> than the amended budget by $4.6 million or 3.7 percent from the amended budget.
<br /> Table 4 below shows the major expenditure categories comparing amended budget
<br /> against actual expenditures.
<br /> Table 4. General Fund Expenditures — Amended Budget vs. Actual
<br /> FY 2020/21 FY 2021/22
<br /> Expenditure Categories Actual Amended Actual Variance
<br /> Personnel $86,665,350 $93,217,879 $90,472,870 $2,745,009
<br /> Transportation & Training 1,129,925 1,595,620 1,731,192 (135,572)
<br /> Repairs & Maintenance 6,077,955 5,504,928 5,084,729 420,199
<br /> Materials & Supplies 20,554,128 24,416,030 22,850,811 1,565,219
<br /> Capital Outlay 558,501 418,184 400,673 17,511
<br /> Total Expenditures $114,985,859 $125,152,641 $120,540,274 $4,612,367
<br /> The $2.7 million savings in Personnel costs is primarily due to greater than anticipated
<br /> levels of vacancies in several departments, including Police, Operations Services, and
<br /> Community Development Departments.
<br /> Actual expenditures in the Transportation and Training category exceeded the amended
<br /> budget by $0.1 million mainly due to higher fuel costs and more employees returning to
<br /> work onsite, and also taking advantage of more travel and training opportunities, many
<br /> of which were not offered during the pandemic.
<br /> The $0.4 million savings in the Repairs and Maintenance category reflects reduced
<br /> repair contract expenditures.
<br /> The $1.6 million savings in the Materials, Supplies and Services category is the result of
<br /> the following over and under expenditures: approximately $1.0 million in savings from
<br /> various contractual services, almost $0.3 million in savings from utilities and office
<br /> supplies, $0.4 million of the $0.5 million budgeted Contingency unspent, and
<br /> approximately $0.2 million in savings from miscellaneous accounts. These are offset by
<br /> overspending in materials and supplies by approximately $0.4 million for the Livermore-
<br /> Pleasanton Fire Department.
<br /> Transfer of Funds. As shown in Table 5 below, actual net General Fund transfers out
<br /> were less than the amended budget by $106,093 due to planned subsidy of $171 ,893 to
<br /> the Transit Fund no longer needed based on actual expenses and revenues, a reduced
<br /> subsidy to the Sewer Fund by $6,036, an additional Golf Loan Payment by $16,275,
<br /> and a transfer in of $442 from the Streets Developer Contribution Fund. These are
<br /> offset by reduced transfers in from the Retiree Medical Fund of $67,000 to cover the
<br /> subsidy to retiree health insurance based on actual costs and an increased subsidy to
<br /> the Water Fund by $21,481 to cover increased expenditures for its Senior and Low-
<br /> Income Household Discount Program.
<br /> Page 5 of 13
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