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Page 6 of 15 <br />the major expenditure categories comparing amended budget against actual expenditures. <br /> <br />Table 4. General Fund Expenditures – Amended Budget vs. Actual <br /> <br />The $3.2 million savings in Personnel costs is primarily due to greater than anticipated levels of <br />vacancies in several departments, including Police, Fire, Operations Services, Finance, and <br />Community Development. The savings for the Fire Department were primarily attributed to the <br />use of retiree medical reserves and trust funds. <br /> <br />Actual expenditures in the Transportation and Training category exceeded its amended budget <br />slightly mainly due to higher fuel costs and employees engaging in training opportunities, many <br />of which were not offered during the COVID-19 pandemic. <br /> <br />The $0.2 million savings in the Repairs and Maintenance category is mostly due to reduced <br />repair contract expenditures. <br /> <br />The $1.1 million savings in the Materials, Supplies and Services category is the result of the <br />following over/under expenditures: approximately $1.2 million in savings from various <br />contractual services, almost $0.2 million in savings from utilities, and approximately $0.3 million <br />in savings from miscellaneous accounts; these are offset by overspending in materials and <br />supplies by approximately $0.3 million for temporary personnel, $0.2 million for community <br />support, and $0.1 million for the Livermore-Pleasanton Fire Department. <br /> <br />The $1.8 million in overspending in Other Expenditures is mostly due to the aforementioned <br />GASB-related adjustments associated with the City’s leases and SBITAs. <br /> <br />Transfer of Funds. As shown in Table 5 below, actual net General Fund transfers out were <br />less than the amended budget by $0.3 million mostlybecause the planned subsidy to the <br />Transit Fund was no longer needed based on actual expenses and revenues. This reduced <br />transfers out total was offset with reduced transfers in from the Retiree Medical Fund to cover <br />the subsidy to retiree health insurance as the actual transfer was based on the amount from <br />the actuarial valuation report. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />Page 258 of 270