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Home My WebLink About33-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: Barbara Pachon, Finance Director Subject: Receive and file the FY 2004-2005 Year End Report and the FY 2005-2006 First Quarter Report. Dept: Finance Date: 11/21/05 Synopsis of Previous Council Action: June 16, 2005 Resolution 2005-226 approving and adopting the FY 2005- 2006 Budget. November 23,2005 Ways and Means Committee reviewed the FY 2004-2005 Year End Report and the FY 2005-2006 First Quarter Report. Recommended motion: That the FY 2004-2005 Year End Report and the FY 2005-2006 First Quarter Report be received and filed. (h!a4{rlL Signature Contact person: Barbara Pachon, Director of Finance Phone: 5242 Supporting data attached: Staff Report, Attachments Ward: All FUNDING REQUIREMENTS: Amount: Source: Ananre, (k,~";IiU Council Notes: Agenda Item No. 3~ I. '.:r/ OS' CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION STAFF REPORT SUBJECT Receive and file the FY 2004-2005 Year End Report and the First Quarter Budget Report for FY 2005-2006. BACKGROUND . On Wednesday, November 23,2005, the Finance Department presented to the Ways and Means committee the Year End Report for FY 2004-2005 and the First Quarter Budget Report for FY 2005-2006. Report A attached, is the Year End Report for FY 2004-2005. In summary, the City's General Fund ended FY 2004-2005 with a net $1,793,897 more than anticipated. This final number is a little less than what was reported to Ways and Means on Wednesday, November 23, 2005. Finance had to make one additional adjustment to the Year End Report for the additional Sales Tax accrual that was done to help balance the FY 2005-2006 budget. The total revenues and transfers in to the General Fund were $185,722 more than anticipated and the total deductions were $1,805,175 less than estimated which resulted in additional savings to the General Fund. The Refuse Fund also ended FY 2004-2005 with about $Imillion more than what was anticipated due to higher revenues and some additional expenditure savings. All other City funds ended FY 2004-2005 on target to what was anticipated. Report 1 attached, is the First Quarter Report for FY 2005-2006 for the General Fund. In summary this report shows the City's General Fund revenues and expenditures overall to be on target. It should be noted however that the City's Sales Tax for the first quarter is significantly less than anticipated. Finance will continue to monitor this major revenue. For some of the other major revenue sources (Property Tax related revenues) included in the City's budget there has not been any collections yet. These revenues will start to be collected in January and February. The Mid-Year Report for FY 2005-2006 will be presented in March and will provide more insight into the City meeting its budget projections. Report 2 attached, is the First Quarter Report for FY 2005-2006 for Non-General Funds. In summary this reports shows that most of these funds are on target for both revenues and expenditures. All of these Funds will be closely monitored and reviewed in detail as part of the Mid-Year process. FINANCIAL IMPACT The City ended FY 2004-2005 with a net $1,793,897 more than anticipated. This additional funding will go into the General Fund Undesignated Fund Balance and will remain there until the Mayor and Council provides Finance with further direction. RECOMMENDATION Receive and file the FY 2004-2005 Year End Report and the First Quarter Budget Report for FY 2005-2006. -.~~....l CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM SUBJECT: Ways and Means Committee ./.i/I / Barbara Pachon, Finance Director ff)rIi1/~ FY 2004-2005 Year End Budget Report Report A TO: FROM: DATE: November 21, 2005 COPIES: Mayor Valles; Council Members; Fred Wilson, City Administrator; Department Heads Attached, for your review, is the year end budget report for FY 2004-2005. The report covers the twelve- month period of July through June. Included in this budget update report are the revenue and expense reports compared to the final budget and the last revised estimates used for the FY 2005-2006 budget process. As in the prior budget updates, each report has been color coded for easy reference. Below is a summary of each report. The first report (white/green) is a summary report of all funds for FY 2004-2005. The estimated (unaudited) year-end balances for all funds are in line with the estimates used for the FY 2005-2006 budget process. The fund with the largest variance in the ending fund balance from what was estimated is the Refuse Fund. Refuse ended the year with an undesignated balance of $1 ,303,508 after accounting for carryovers. This ending balance is about $lmillion more than what was anticipated and resulted from revenues coming in a little higher and slightly more expenditure savings. The second report (white/blue) is a summary report of the General Fund for FY 2004-2005. Based on the unaudited year end figures, the General Fund undesignated balance at 6/30/05 is now projected to be $10,461,197. This updated undesignated fund balance is $1,793,897 more than the estimated fund balance used for the FY 2005-2006 budget process. This additional fund balance of$1,793,897 will remain in the General Fund undesignated fund balance until the Mayor and Council provide further direction to Finance. The third report (yellow) is a revenue report comparing actual revenues to the budget and to the revised estimates used for the FY 2005-2006 budget process. Through June 30, 2005 we collected $136,721 more than the revised revenue estimates used for the FY 2005-2006 budget process. The main reason for the revenue increase was due to property taxes coming in higher than anticipated. However, sales tax revenues coming in less than anticipated offset some of the increased property tax revenue. The fourth and final report (purple) is the Interfund Transfer report. This report indicates the unaudited year- end amounts transferred into and out of the General Fund as well as into and out of all other Funds held by the City. Please let me know if you have any questions. - SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS FISCAL YEAR 2004 . 2005 FUND / TITLE ESTIMATE BALANCE 7-1-04 ADDITIONS TOTAL FOR BUDGET DEDUCTIONS REVENUES TRANSFER EXPENSES TRANSFER TOTAL DEDUCT ESTIMATED BALANCE 6-30-05 1001 GENERAL FUND" 115,326,8001113,844,941 I 7,561,881 1136,733,6221115,231,3391 3,261,8861118,493,2251 18,240,3971 SPECIAL REVENUE FUNDS: 105 LIBRARY 1,175 163,923 2,224,957 2,390,055 2,390,055 0 2,390,055 0 106 CEMETERY 25 168,406 0 168,431 166,544 0 166,544 1,887 107 CATV 11,300 92,177 332,276 435,753 353,353 0 353,353 82,400 108 ASSET FORFEITURE 516,663 172,516 0 689,179 748,440 0 748,440 159,261 118 DRUG/GANG FUND 278,145 30165 0 308,310 36,845 0 36,845 271,465 111 AIR QUALlTY-AB 2766 131,213 242,067 0 373,280 91,180 181,500 272,680 100,600 124 ANIMAL CONTROL 1,050 1 330,148 212,410 1,543,608 1,543,608 0 1,543,608 0 209 COMPUTER BOND FUND 125,000 0 0 0 125,000 128 TRAFFIC SAFETY 0 849,959 0 649 959 0 849,959 649,959 0 132 SEWER LINE MAINT 2,780,682 2,915,685 0 5,696,367 1,522,436 175,000 1,697,436 3,998,931 133 BASEBALL STADIUM 7,300 168,603 167,243 343,146 343,146 0 343,146 0 134 SOCCER COMPLEX 2,872 354 757 0 357,629 396,729 0 396,729 139,100 247 CULTURAL DEVELOPMENT 0 465,562 0 465,562 0 306,665 306,665 158,897 501 EMS 0 0 0 0 0 0 0 0 527 REFUSE" 789,044 22,471,158 65,000 23,325,202 18,558,294 2,381,200 20,939,494 2,385,708 TOTAL SPECIAL REVENUES 4,644,469 29,225,126 3,001,886 36,746,481 26,150,630 3,819,324 29,844,954 6,901,527 CAPITAL PROJECT FUNDS: 122 ARTICLE 8 - L TF 0 0 0 0 0 0 0 0 126 SPECIAL GAS TAX 1,053,878 3,745,449 0 4,799,327 840,992 2,810,000 3,650,992 1,148,335 129 1/2 CENT SALES & RD TAX 4,721,535 2,878,705 0 7,600,240 2,297,786 215,000 2,512,786 5,087,454 131 SB 300 0 0 0 0 0 0 0 0 135 AB2928 TRAFFIC CONGST 242,279 2,695 0 244,974 243,073 0 243073 1,901 241 PUBLIC PARK EXTENSION 41,222 744 0 41,966 21,754 0 21754 20212 242 STREET CONSTRUCTION 1401,429 141352 200,000 160,077 1,165796 0 1,165,796 11,225,873 243 PARK CONSTRUCTION (144,736 2,309,490 0 2184,754 784,286 0 784,286 1,380,468 244 CEMETERY CONSTR 32,152 4,540 0 36,692 0 0 0 36,692 245 SEWER LINE CONSTR 4 805,020 2,131,174 0 6,936,194 2,034,600 200,000 2,234,600 4,701,594 246 PUBLIC IMPROVEMENT 660,907 5,636,254 0 6,297,161 187134 0 187,134 6,110,027 248 STORM DRAIN CONSTR 2,028,412 1,177,346 0 3,205,758 1,732,993 100,000 1 832,993 1,372,765 250 TRAFFIC SYSTEM CONSTR 925,999 971,727 0 1897,726 722,116 25,000 747,116 1,150,610 257 CITY WIDE AD 994 0 70,357 0 70,357 0 70,357 70,357 0 TOTAL CAPITAL PROJECTS 13,965,239 19,069,833 200,000 33,235,072 10,030,530 3,420,357 13,450,887 19,784,185 INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 40,984 242,283 60 000 261,299 284,623 0 284,623 123,324 629 LIABILITY INSURANCE 490,276 2956711 0 3,446 987 4,763,092 0 4,763,092 11,316,105 630 TELEPHONE SUPPORT 330,040 786,065 0 1116,105 742056 322,200 1,064,256 51,849 631 UTILITY FUND (713795 4 365,425 0 3,651,630 4,054,547 0 4054,547 1402,917 635 FLEET SERVICES 1,469,393 5841,090 0 7310483 6,108,263 0 6,108,263 1,202,220 678 WORKER'S COMP (8075626 4 098,901 0 (3,976,725 4968,374 0 4,968,374 18,945,099 679 MANAGMT INFO SYSTEM 1,362,000 4,012,777 0 5,374,777 4,236,489 0 4,236,489 1,138,288 TOTAL INTERNAL SERVICE (5,178,696) 22,303,252 60,000 17,184,556 25,157,444 322,200 25,479,644 (8,295,088) TOTAL ALL FUNDS 128,757,8121184,443,152110,823,7671223,899,731 1176,569,943110,823,7671187,268,7101 36,631,0211 "The General Fund estimated ending balance of $18,240,397 includes $6,398,200 budget reserve; $10,461,197 undesignaled balance that $8,667,300 was used in the FY 05-06 budget; and $1,381,000 net carryover/reserve request. ""The Refuse estimated ending balance of $2,385,708 includes $1,082,200 of carryovers and $1,303,508 undesignated balance. (Approximately $200,000 of the undesignated balance has been used in FY 05-06). CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES YEAR END FISCAL YEAR 2004-2005 GENERAL FUND FY 2004-05 FY 2004-05 FY 2004-05 FINAL Last Revised UNAUDITED BUDGET ESTIMATE ACTUALS ESTIMATED REVENUE: Prooertv Taxes $ 17,464,200 $ 18,094,100 $ 18,574,168 Other Taxes 63,561,300 65,798,900 65,115,506 Licenses & Permits 7,253,600 8,508,800 8,748,268 Fines and Penalties 1,124,000 1,273,000 1,251,343 Use of Monev & Prooertv 856,000 1,053,500 1,144,981 Interaovernmental 9,215,500 8,915,600 9,003,168 Charoes for Services 4,712,900 5,048,600 5,177,393 Miscellaneous 4,746,900 4,346,900 4,161,294 Tot;.JEstimatea Revenues $10l/,9.3!1;~00: $113,039,400 $113,176,121 Other Finance Sources-Bonds $ 558,800 $ 558,800 $ 668,820 Total Transfers In: $ 7,443,900 $ 7,622,900 $ 7,561,881 TOTAL ESJlM~LE[) AVAILABLE: $116,937,100 $121,22'1,100 $121,406,822 ESTIMATED EXPENDITURES: Mayor $ 1,002,000 $ 870,000 $ 889,836 Common Council 490,300 465,000 448,394 Citv Clerk 1,265,600 1,215,200 1,221,930 Citv Treasurer 146,900 151,000 147,950 Citv Attornev 2,650,700 2,480,000 2,533,932 Code Comoliance 3,103,600 3,066,300 2,874,373 General Government 10,221,500 10,150,000 9,416,093 City Administrator 582,400 550,000 536,688 Human Resources 379,100 373,000 362,702 Finance 1,203,800 1,078,800 1,071,115 Civil Service 231 ,400 250,000 263,625 Development Services 5,159,800 4,800,000 4,696,385 Fire 28,463,800 28,100,000 27,325,915 Police 49,449,400 49,456,300 48,039,553 Facilities Manaoement 4,674,500 4,369,200 4,366,637 Parks, Recreation, & Comm Serv 5,529,300 5,100,000 5,106,049 Public Services 5,949,100 5,700,000 5,930,162 ,J.otal,Esti())ated; Expenditures _$120,:103,7Qo $118,174,800 _$115,2~1,339 Estimated Exoenditure Savinos $ (803,400 $ - $ - Net Carryover/Reserve Reouest $ - $ - $ 1,381,000 Total Transfers Out: $ 3,544,800 $ 3,504,600 $ 3,261,886 IPT AL EST DEDI.lCTIOllS: ".,_t $123,244,600 $121,679,400 $119,874,225 EXCESS / (DEFI~ENCY)-OF . AVAILABLE OVJ;R_QEPUCTIONS $ (6,307,500) $ (458,300) $ 1 ,532,~97 BEGIN~ING_B~~NCE 7-1-04' - ,l.jJ!,371,100 $ 15,523,800 '$ 15,326,80Q ESTIMATED ENDlptG BALANCE $ 6,063,600 $'15,065,500, ..$ 16,859,397 BUDGETED RES,.ERllE_ $ 6,361,700 $ 6,39l/;200 $ ~,398,200 EST UNDESIGNAJED 6-30-05: $ (298,100) $ 8,667,300 $ 10,461,197 VARIANCE FINAL BUD/ UNAUDIT ACT $ 1,109,968 1,554,206 1,494,668 127,343 288,981 1212,332 464,493 1585,606 $. -'4,7.4:1,721 $ 11 0,020 $ 117,981 ,$ -'4,46'9':722' $ 112,164 41,906 43,670 11,050 116,768 229,227 805,407 45,712 16,398 132,685 132,225 463,415 1,137,885 1,409,847 307,863 423,251 18,938 $ 5,27f,861 $ 1803,400 $ 11,381,000 $ 282,914 $ _3,31.0;375' u_ $ 7,840,097 r--2';955,70(l $ J.Q,7.95,797 $ {36,500 $ 10,832,297 VARIANCE LAST EST/ UNAUDIT ACT $ 480,068 1683,394 239,468 (21,657 91,481 87,568 128,793 1185,606 $ 136,721. $ 110,020 $ 161,019 $ 185,722. $ (19,836 16,606 16,730 3,050 (53,932 191,927 733,907 13,312 10,298 7,685 113,625 103,615 774,085 1,416,747 2,563 16,049 (230,162 $- 2,9;(3,461' $ - $ (1,381,000 $ 242,714 $ 1,805,175. .$__.1,990,897 $ . {1.97,;OO.o $ 1,793,897 .L - $ 1,793,897 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2004-2005 FINAL REVISED UNAUDIT DESCRIPTION BUDGET ESTIMATE ACTUAL PROPERTY TAXES 4001 Current Secured 7,665,000 7,782,400 8,031,237 4002 Current Unsecured 460,000 450,000 422,989 4006 Supplemental 450,000 700,000 971,264 4003 Prior Taxes 395,000 420,000 414,896 4005 Other 125,000 125,000 116,891 4007 Prop Tx In Lieu of VLF 8,369,200 8,616,700 8,616,891 Total Taxes 17,464,200 18,094,100 18,574,168 OTHER TAXES 4221 Sales Tax 26,225,000 27,500,000 26,812,240 4220 Prop Tx In Lieu Sales Tx 7,875,000 7,956,600 7,956,607 4224 Utility User Tax 22,215,900 22,500,000 22,477,545 4201/14 Franchise Tax 2,802,400 2,864,300 2,849,384 4222 Transient Occupancy 2,800,000 3,000,000 2,978,160 4223 ProP. Transfer Tax 600,000 900,000 962,332 4225 Sales Tax Public Safety 725,000 790,000 791,238 4215 Tow Franchise 288,000 288,000 288,000 4226 Verdemont Fire A.D. 30,000 0 0 Total Taxes 63,561,300 65,798,900 65,115,506 LICENSES AND PERMITS 4301 Business Registration 4,830,000 5,300,000 5,331,167 4330 Building Permits 650,600 884,000 991,282 4342 EMS Membership 15,000 10,000 9,362 4331 Mechanical Permits 270,000 325,000 353,560 4305 Annual Alarm Permit 225,000 216,000 219,317 4362 On Site Permits 315,000 550,000 617,857 4363 On Site Plan Check 150,000 340,000 334,553 4361 Construction Permits 200,000 250,000 221 ,464 4336 Fire Code Permits 235,000 235,000 247,467 4337 Fire Plan Check 135,000 180,000 196,414 4351 Street Cut Permits 85,000 40,000 38,565 4333 Mobile Home Park Permit 33,000 30,000 29,128 4352 Misc Licenses & Permits 70,000 110,000 120,252 4304 Misc Planning Permits 21,500 22,300 22,986 4303 Misc City Clerk Permits 10,500 4,500 4,632 4360 Grading Permits 8,000 12,000 10,262 Total License & Permit 7,253,600 8,508,800 8,748,268 BUDGET/ REV EST, . ACTUAL ACTUAL 366,237 248,837 (37,011 (27,011\ 521,264 271,264 19,896 (5,104 /8,109 (8,109 247,691 191 1,109,968 480,068 587,240 1/687,760 81,607 7 261,645 /22,455 46,984 (14,916 178,160 (21,840 362,332 62,332 66,238 1,238 0 0 (30,000) 0 1,554,206 (683,394) 501,167 31,167 340,682 107,282 (5,638\ (638 83,560 28,560 /5,683\ 3,317 302,857 67,857 184,553 (5,447 21,464 /28,536 12,467 12,467 61,414 16,414 (46,435 /1,435 /3,872 (872 50,252 10,252 1 ,486 686 /5,868 132 2,262 (1,738) 1,494,668 239,468 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2004-2005 FINAL REVISED UNAUDIT DESCRIPTION BUDGET ESTIMATE ACTUAL FINES AND PENAL TIES 4420 ParkinQ Citations 970,500 1,050,000 1,055,882 4410 General Fines 150,000 175,000 143,149 4411 Code Admin. Citations 0 42,000 45,358 4412 Fire Admin. Citations 0 0 1,640 4450 Fire Citations 500 0 0 4421 Vehicle Abatement Fines 3,000 6,000 5,314 Total Fines/Penalties 1,124,000 1,273,000 1,251,343 USE OF MONEY AND PROPERTY 4520 Land & BuildinQ Rental 269,000 271,500 329,912 4505 Interest EarninQs 400,000 650,000 703,757 4530 ParkinQ Rental Fee 50,000 42,000 33,297 4922-26 Sale of Property 100,000 50,000 35,736 4540 Vending Machine Commissior 37,000 40,000 42,279 Total Money & Property 856,000 1,053,500 1,144,981 INTERGOVERNMENTAL 4603 Motor Vehicle In Lieu 4,478,300 4,340,600 4,307,625 4621 BookinQ Fee Subvention 689,000 689,000 689,066 4622 ERAF Subvention 0 0 0 4670 CDBG Reimbursement 2,882,800 2,775,900 2,869,906 4670 20% Reimbursement 40,800 40,800 40,800 4670 Tax Increment Reimb. 83,300 83,300 83,300 4606 Homeowner's Exemption 156,500 147,000 147,318 4616 POST 150,000 140,000 122,691 4673 Water Reimbursement 275,000 328,000 345,380 4625 State-Mandated Costs 0 75,100 75,123 4615 Disaster Prep. Pro(Jram 14,800 20,900 22,279 4607 Off-Hiahwav Vehicle Tax 5,000 5,000 7,060 4619 Mutual Aid/Disaster Reimb. 220,000 150,000 161,020 4671 SBIM Reimbursement 220,000 120,000 131,600 Total Intergovernmental 9,215,500 8,915,600 9,003,168 CHARGES FOR SERVICE 4731 Plan Check Fee 340,000 430,000 473,984 4880 EMS User Fee 850,000 425,000 386,507 4798 Storm Drain Utilitv Fee 283,000 260,000 284,584 4815 Weed Abatement 300,000 500,000 490,903 4733 BuildinQ Demolition 400,000 1,100,000 1,198,878 4747 False Alarm Fee 55,000 50,000 53,005 4714 Develp Projects 177,600 160,000 158,979 4743 Towing Admin Fee 180,400 220,000 222,020 4766 BuildinQ Permit Review 8,000 6,000 7,739 4719 HUD BuildinQ Inspection 0 0 0 4720 PlanninQ Plan Review 95,000 225,000 250,519 BUDGET/ REV EST ACTUAL ACTUAL 85,382 5,882 (6,851 (31,851 45,358 3,358 1,640 1,640 (500 0 2,314 (686) 127,343 (21,657) 60,912 58,412 303,757 53,757 (16,703) (8,703 (64,264 , (14,264 5,279 2,279 288,981 91,481 (170,675 (32,975 66 66 0 0 (12,894' 94,006 0 0 0 0 (9,182 318 (27,309 (17,309' 70,380 17,380 75,123 23 7,479 1,379 2,060 2,060 (58,980 11,020 (88,400) 11,600 (212,332) 87,568 133,984 43,984 (463,493' (38,493 1,584 24,584 190,903 (9,097 798,878 98,878 (1,995' 3,005 (18,621' (1,021 41,620 2,020 (261' 1,739 0 0 155,519 25,519 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2004-2005 I FINAL REVISED UNAUDIT DESCRIPTION BUDGET ESTIMATE ACTUAL 4782/4 Public Wk Subdivision 110,000 275,000 264,192 4785 Non Subdivision Str Imp 10,000 100,000 108,632 4711 Subdivision 98,500 140,000 139,070 4718 Environmental 25,000 20,000 18,313 4735 Release Notice of Pendency 20,000 20,000 18,281 4863 Class Registration Fee 30,000 15,000 17,556 4780 Mise Develp. Servs. Charqes 54,600 30,000 29,831 4862 Park Enerqy Fee 10,000 5,000 5,593 4707 Passport Fees 90,000 75,000 76,051 4702 County Contract 250,000 250,000 250,000 4751 Fire Apartment Inspections 50,000 0 (1,075 4753 Fire Archival Fee 6,200 0 1,304 4752 Fireworks ReQulatorv Fee 0 0 0 4754 Fire Business Occup Insp Fee 185,400 35,000 32,200 4755 Fire Rental Inspections 494,300 160,000 138,601 4864 Swimminq Pool Fee 90,800 55,000 56,796 4861 Proqrm/Facility Use Fee 56,100 50,000 55,022 4865 Non-Resident Fees 2,500 2,500 2,611 4710 Mise Development Services 68,000 55,000 63,661 4789 Archival Fee - Dev Servs 10,000 38,000 37,950 \ 4790-6 SiQnal MaintlEnerQY 25,000 21 ,300 13,634 i 4802 Str LiQht EnerQY Fee 28,000 26,800 26,772 L 4701 Election FilinQ Fee 500 0 0 4705 Utility Collection Fee 50,000 40,000 36,151 4881 Paramedic Reimb Contract 259,000 259,000 259,129 I Total Charges 4,712,900 5,048,600 5,177,393 ,MISCELLANEOUS 4906 Water Fund Contr. 1,960,000 1,850,000 1,889,149 4930 Sewer Contr. - Water 500,000 500,000 500,000 4931 Water Land Sales 475,000 300,000 221,116 4910 Admin Service CharQe 345,600 349,600 349,600 4901 Misc. Other Revenue 120,000 105,000 56,922 4912 Off Track Bettinq 180,000 160,000 154,677 4741 Sale of Photos 140,000 130,000 129,667 4809-10 Mise Dev. Services 8,000 7,000 6,747 4740-5 Police Misc. Receipts 895,300 860,300 763,659 4746 Property Auction 53,000 6,500 14,093 4750 Investiqation Fee 13,000 20,000 19,876 4905 Litiqation Settlement 0 0 0 4904 Drunk Driver Reimburmt. 1,000 1,500 1,251 4928 BookinQ Fee Reimburmt. 16,000 7,000 7,767 4911 Restitutions 25,000 20,000 22,350 4924 Damage Claim Recovery 15,000 30,000 24,420 Total Miscellaneous 4,746,900 4,346,900 4,161,294 BUDGETI REV EST, ACTUAL ACTUAL 154,192 (10,808\ 98,632 8,632 40,570 (930 (6,687 (1,687 (1,719 (1,719 (12,444 2,556 (24,769 (169 (4,407 593 (13,949 1,051 0 0 (51,075 (1,075 (4,896 1,304 0 0 153,200 (2,800 355,699 (21,399 (34,004 1,796 (1,078 5,022 111 111 (4,339 8,661 27,950 (50 (11,366 (7,666 (1,228 (28 (500 0 (13,849 (3,849 129 129 464,493 128,793 (70,851 \ 39,149 0 0 (253,884 (78,884 \ 4,000 0 (63,078 (48,078\ 125,323\ (5,323\ 110,333 (333\ (1,253 (253 (131,641 (96,641\ (38,907 7,593 6,876 (124\ 0 0 251 (249\ (8,233 767 (2,650 2,350 9,420 (5,580) (585,606) (185,606) 1108,934,400 1113,039,400 1113,176,1211 14,241,7211136,7211 1 TOTAL GENERAL FUND CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2004-2005 TRANSFERS. IN FY 2004-05 FY 2004-05 VARIANCE FY 2004-05 REVISED UNAUDIT REV ESTIMATE/ BUDGET ESTIMATE ACTUAL UNAUDIT ACT TO GENERAL FUND: 'From Special Gas Tax For- $ 2,810,000 $ 2,810,000 $ 2,810,000 0 Street Maintenance-$2,339,900 Street Lighting - $470,100 'From Traffic Safety For - 585,000 610,000 649,959 39,959 Police Costs 'From 1/2 Cent Sales & Road Tax For- 215,000 215,000 215,000 0 Administration 'From Cultural Development Fund For- 304,000 403,000 306,665 (96,335) Funding Fine Arts and Civic and Promotional Costs 'From Traffic Systems Cons!. For - 25,000 25,000 25,000 0 Administration 'From Computer Bond Fund For - 125,000 125,000 125,000 0 Refund General Fund 'From Telephone Fund For- 322,200 322,200 322,200 0 Refund Reserve Excess ~ 'From Storm Drain Construction For - 100,000 100,000 100,000 0 Administration 'From Refuse Fund For- 2,381,200 2,381,200 2,381,200 0 Administration $1,826,200 Lease City Yards 464,000 Lease City Hall 41,000 Street Repair 50,000 'From Sewer Line Construction For- 200,000 200,000 200,000 0 Administration 'From Sewer Line Main!. Fund For - 175,000 175,000 175,000 0 Administration 'From City Wide AD 994 Fund For - 20,000 75,000 70,357 (4,643) Street Lighting 'From Transportation Fund For - 181,500 181,500 181,500 0 Traffic Engineering Costs $50,000 MaintlFuel AI!. Fuel Veh $41,500 Crossing Guards $80,000 TOTAL GENERAL FUND $7,443,900 $7,622,900 $7,561,881 ($61,019) ~. CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2004-2005 TRANSFERS - IN FY 2004-05 FY 2004-05 VARIANCE FY 2004-05 REVISED UNAUDIT REV ESTIMATE! BUDGET ESTIMATE ACTUAL UNAUDIT ACT TO ANIMAL CONTROL FUND: 'From General Fund For - $ 371,800 $ 258,700 $ 212,410 $ (46,290) Operating Costs TO CATV FUND: 'From General Fund For - 401,900 348,700 332,276 (16,424) Operating Costs TO LIBRARY FUND: 'From General Fund For- 2,314,300 2,268,600 2,224,957 (43,643) Operating Costs TO SOCCER FIELD FUND: 'From General Fund For- 0 135,200 0 (135,200) Operating Costs TO REFUSE: 'From General Fund For - 65,000 65,000 65,000 0 Street Sweeping TO BASEBALL STADIUM: 'From General Fund For - 191,800 168,400 167,243 (1,157) Operating Costs TO CENTRAL SERVICES FUND: 'From General Fund For - 0 60,000 60,000 0 Operating Costs TO TRAFFIC SYSTEM CONSTR. FUND: 'From Article 8 L TF Fund For - 0 0 0 0 Project Costs ~ TO CEMETERY FUND: 'From General Fund For - 0 0 0 0 Operating Costs TO STREET CONSTRUCTION FUND: 'From General Fund For - 200,000 200,000 200,000 0 Bond Proceeds for HUB Project TOTAL OTHER FUNDS $ 3,544,800 $ 3,504,600 $3,261,886 ($242,714) ($303,733)1 IGRAND TOTAL TRANSFERS-IN 1$10,988,7001$11,127,5001$10,823,7671 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2004-2005 TRANSFERS - OUT FY 2004-05 FY 2004-05 VARIANCE FY 2004-05 REVISED UNAUDIT REV ESTI BUDGET ESTIMATE ACTUALS UNAUDIT ACT FROM GENERAL FUND: *To Animal Control Fund For- $371,800 $ 258,700 $ 212,410 $ 46,290 Operating Costs *To CATV Fund For- 401,900 348,700 332,276 16,424 Operating Costs *To Library Fund For- 2,314,300 2,268,600 2,224,957 43,643 Operating Costs *To Baseball Fund For- 191,800 168,400 167,243 1,157 Operating Costs *To Central Services Fund For- 0 60,000 60,000 0 Operating Costs *To Refuse Fund For- 65,000 65,000 65,000 0 Street Sweeping *To Soccer Field Fund For - 0 135,200 0 135,200 Operating Costs *To Cemetery For - 0 0 0 0 Operating Costs *To Street Construction Fund For- 200,000 200,000 200,000 0 Operating Costs TOTAL GENERAL FUND $3,544,800 $3,504,600 $3,261,886 $ 242,714 FROM SPECIAL GAS TAX: *To General Fund For- 2,810,000 2,810,000 2,810,000 0 Street Lighting-$470,1 00 Street Maintenance-$2,339,900 FROM TRAFFIC SAFETY: *To General Fund For - 585,000 610,000 649,959 (39,959) Police Costs FROM 1/2 CENT SALES/ROAD TAX: *To General Fund For- 215,000 215,000 215,000 0 Administration FROM COMPUTER BOND FUND: *To General Fund For- 125,000 125,000 125,000 0 Refund General Fund FROM TELEPHONE FUND CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2004-2005 TRANSFERS. OUT FY 2004-05 FY 2004-05 VARIANCE FY 2004-05 REVISED UNAUDIT REV EST! BUDGET ESTIMATE ACTUALS UNAUDIT ACT -To General Fund For- 322,200 322,200 322,200 0 Refund Reserve Excess FROM CULTURAL DEVELOPMENT -To General Fund For- 304,000 403,000 306,665 96,335 Fine Arts & Civic Promotional FROM TRAFFIC SYSTEM CONSTR -To General Fund For- 25,000 25,000 25,000 0 Administration of Fund FROM STORM DRAIN FUND -To General Fund For- 100,000 100,000 100,000 0 Administration of Fund FROM REFUSE FUND -To General Fund For- 2,381,200 2,381,200 2,381,200 0 Administration $1,826,200 Lease City Yards $464,000 Lease City Hall $41,000 Street Repairs $50,000 FROM SEWER LINE CONSTR FD -To General Fund For- 200,000 200,000 200,000 0 Administration FROM SEWER LINE MAl NT FUND -To General Fund For- 175,000 175,000 175,000 0 Administration FROM City Wide AD 994 FUND -To General Fund For- 20,000 75,000 70,357 4,643 Street Light Costs FROM TRANSPORTATION FUND -To General Fund For- 181,500 181,500 181,500 0 Traffic Engineering $60,000 MainVFuel All. Fuel Veh $41,500 Crossing Guards $80,000 TOTAL OTHER FUNDS $7,443,900 $7,622,900 $7,561,881 $ 61,019 IGRAND TOTAL TRANSFERS-OUT 1$10,988,7001$11,127,5001$10,823,7671 $303,7331 ~ CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM SUBJECT: Ways and Means Committee /vO 11 Barbara Pachon, Finance Director . ~tvJ.r FY 2005-2006 General Fund Budget Report Report I TO: FROM: DATE: November 8, 2005 COPIES: Mayor Valles; Council Members; Fred Wilson, City Administrator; DepartmentJDivision Heads Attached, for your review, is the first budget report for FY 2005-2006. The report covers the three- month period of July through September. Included in this budget report is the revenue, expenditure, overtime, and personnel reports compared to the approved budget. As in prior budget updates, each report has been color coded for easy reference. Below is a summary on each attached report. The first report (Blue) is an update on revenue collections for FY 2005-2006. Through September 30, 2005, we have collected 13.2% of budgeted revenues, which equals $14,916,127. At this same time last year we had collected $15,415,080 in revenues which is 13.6% of the actual amount of revenues collected for FY 2004-2005. The second report (Pink) is the regular expenditure report by Department. Department expenditures through September 30, 2005, are $29,641,717 or 23.5% of the budget. At this same time last year we had expended $27,905,171 or 24.2% of the actual amount expended. Assuming Departments were going to spend all of their budgets and in equal monthly amounts, 25% of their budgets should be expended by September 30, 2005. The third report (Yellow) is the personnel report by Department. This report indicates how much in total personnel (salaries, benefits, overtime, etc.) has been expended compared to the approved budget. Ideally, 25% of the personnel budget should be expended at September 30, 2005. The fourth report (Purple) is the overtime report by Department. This report indicates the amount of overtime budgeted by each Department compared to the actual amount of overtime paid. As in previous years, the Fire and Police Departments are the largest users of overtime. The summary report at the bottom of the purple page indicates the total personnel expenditures for public safety. Please let me know if you have any questions. CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2005 DESCRIPTION ACTUAL 2004-2005 JUL-SEPT 2004-2005 IPROPERTY TAXES 4001 Current Secured 8,031,237 - 0.0% 4002 Current Unsecured 422,989 - 0.0% I 4003 Prior Taxes 414,896 - 0.0% 4006 Supplemental 971,264 - 0.0% 4005 Other 116,891 - 0.0% 4007 Prop Tx In Lieu of VLF 8,616,891 - 0.0% Total Property Taxes 18,574,168 - 0,0% MAJOR REVENUE SOURCES 4221 Sales Tax 26,812,240 5,813,407 21.7% 4220 Prop Tx In Lieu of Sales T 7,956,607 - 0.0% 4224 Utility User Tax 22,477,545 3,886,157 17.3% 4603 Motor Vehicle 4,307,625 488,130 11.3% 4670 EDA Reimb. - CDBG 2,869,906 {6,498 -0.2% 4670 EDA Reimb. - 20% 40,800 - 0.0% 4670 EDA Reimb. - Tax Incr. 83,300 - 0.0% 4201/11 Franchise Tax 2,849,384 29,055 1.0% 4906 Water Fund Contr. 1,889,149 413,532 21.9% Total Major Revenues 69,286,556 10,623,783 15.3% 'CITY CLERK 4301 Business ReQistration 5,331,167 1,266,628 23.8% 4222 Transient Occupancv 2,978,161 474,309 15.9% 4303 Misc City Clerk 4,632 1,441 31.1% 4701 Election FilinQ Fee - - 0.0% 4707 Passport Fees 76,051 15,582 20.5% Total City Clerk 8,390,011 1,757,960 21.0% CODE.COMPLIAN!';.E <, 4411 Code Admin Citations 45,358 - 0.0% 4421 Vehicle Abatement 5,314 700 13.2% 4733 BuildinQ Demolition 1,198,878 60,599 5.1% 4735 Release Pendencv Notice 18,281 5,395 29.5% 4748 Vehicle Repossession Fee - 1,350 0.0% 4815 Weed Abatement 490,903 36,998 7.5% Total Code Compliance 1,758,734 105,042 6.0% FACILlTIES""'A.NAyE~E~T 4420 ParkinQ Citations 1,055,882 242,906 23.0% 4520 Land/Buildino Rental 329,912 197,335 59.8% 4530 Parkino Rental Fee 33,297 6,973 20.9% 4540-41 Vending Machines 42,279 651 1.5% Total Facilities Mgmt 1,461,370 447,865 30,6% BUDGET 2005-2006 JUL-SEPT 2005-2006 8,050,000 - 0.0% 475,000 - 0.0% 420,000 - 0.0% 700,000 - 0.0% 130,000 - 0.0% 8,650,000 - 0.0% 18,425,000 - 0.0% 29,500,000 4,913,260 16.7% 8,050,000 - 0.0% 22,600,000 3,781,629 16.7% 1,310,000 420,894 32.1% 2,784,500 14,028 0.5% 40,800 - 0.0% 12,300 - 0.0% 2,900,000 36,814 1.3% 1,900,000 409,384 21.5% 69,097,600 9,576,009 13.9% 5,800,000 1,391,174 24.0% 3,025,000 518,448 17,1% 5,000 2,234 44.7% 4,000 16,124 403.1% 75,000 17,148 22.9% 8,909,000 1,945,128 21.8% 10,000 17,679 176.8% 6,000 38 0.6% 700,000 57,450 8.2% 20,000 3,038 15.2% - 705 0.0% 500,000 45,476 9.1% 1,236,000 124,386 10.1% 1,100,000 215,275 19.6% 277 ,900 180,425 64.9% 45,000 14,719 32,7% 40,000 705 1,8% 1,462,900 411,124 28.1% CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2005 DESCRIPTION ACTUAL 2004-2005 JUl-SEPT 2004-2005 FIRE DEPARTMENT 4880 EMS User Fee 386,507 168,934 43.7% 4881 Paramedic Reimb Contr 259,129 21,594 8.3% I 4702 County Contract 250,000 125,000 50.0% 4342 EMS Membership 9,362 8,030 85.8% I 4336 Fire Code Permits 247,467 65,053 26.3% 4337 Fire Plan Check 196,414 44,104 22.5% 4412 Fire Admin. Citations 1,640 - 0.0% 4615 Disaster Preo. Reimb. 22,279 - 0.0% 4753 Fire Archival Fee 1,305 - 0.0% 4754 Fire Business Occup Inso 32,200 33,414 103.8% 4755 Fire Rentallnsoection 137,526 425 0.3% 4752 Fireworks Requlatorv Fee - - 0.0% I Total Fire Department 1,543,829 466,554 30.2% PARKS & RECREATION 4864 Swimminq Pool Fee 56,796 47,143 83.0% 4861 Proorm/Facilitv Use 55,022 19,014 34.6% 4862 Park Enerov Fee 5,593 275 4.9% 4863 Class Reqistration 17,556 5,257 29.9% '4705 Utility Collection 36,151 - 0.0% I 4865 Non-Resident Fees 2,611 487 18.7% I Total Parks Dept 173,729 72,176 41.5% DEVELOPMENT SERVICES 4304 Mise Permits 22,986 4,915 21.4% 4330 Buildinq Permits 991,282 240,094 24.2% 4331 Mechanical Permits 353,560 88,716 25.1% 4333 Mobile Home Park 29,128 - 0.0% 4351 Street Cut Permits 38,565 8,943 23.2% 4352 Misc. License/Permits 120,252 30,376 25.3% 4360 Gradinq Permits 10,262 6,236 60.8% 4361 Construction Permits 221,464 92,541 41.8% 4362 On Site Permits 617,857 185,027 29.9% 4363 On Site Plan Check 334,553 124,856 37.3% 4710 Mise Planninq 63,661 14,916 23.4% 4711 Planninq Subdivision 139,070 14,308 10.3% 4714 Develo Proiect 158,979 43,446 27.3% 4718 Environmental 18,313 5,470 29.9% 4720 Planninq Plan Review 250,519 37,870 15.1% 4731 Plan Check Fee 473,984 166,423 35.1% 4766 Buildinq Permit Rev 7,739 1,122 14.5% 4780 Mise Public Work 29,831 6,415 21.5% 4782/4 PW Subdivision 264,192 86,526 32.8% 4785 Non Subdivision Str 108,632 14,259 13.1% 4789 Archival Fee 37,950 8,998 23.7% 4790-6 Siq MainUEnerov 13,634 10,024 73.5% 4798 Storm Drain Utilitv 284,584 82,093 28.8% 4802 Str Liqht Enerov Fee 26,772 - 0.0% 4810 Misc. Develooment Serv 6,747 2,403 35.6% Total Development Servs 4,624,516 1,275,977 27.6% BUDGET 2005-2006 JUl-SEPT % 2005-2006 COll 550,000 60,221 10.9% 259,000 43,188 16.7% 250,000 - 0.0% 10,000 - 0.0% 240,000 34,984 14.6% 135,000 47,086 34.9% 500 34,036 6807.2% 20,900 - 0.0% 5,000 - 0.0% 100,000 25,701 25.7% 494,300 55,729 11.3% 100,000 8,306 8.3% 2,164,700 309,251 14.3% 55,000 59,344 107.9% 56,900 22,379 39.3% 7,000 8,506 121.5% 15,000 6,346 42.3% 40,000 12,225 30.6% 2,500 603 24.1% 176,400 109,403 62.0% 22,300 4,809 21.6% 884,000 271,912 30.8% 325,000 82,072 25.3% 30,000 2,835 9.5% 40,000 71,553 178.9% 110,000 37,533 34.1% 15,000 4,019 26.8% 300,000 45,698 15.2% 550,000 67,328 12.2% 350,000 288,603 82.5% 55,000 46,920 85.3% 140,000 59,968 42.8% 160,000 65,300 40.8% 20,000 8,117 40.6% 225,000 46,106 20.5% 450,000 236,848 52.6% 6,000 2,996 49.9% 40,000 9,006 22.5% 275,000 54,672 19.9% 100,000 112,823 112.8% 40,000 9,519 23.8% 21,300 19,639 92.2% 260,000 55,957 21.5% 20,000 5,448 27.2% 7,000 - 0.0% 4,445,600 1,609,681 36.2% CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2005 DESCRIPTION ACTUAL 2004-2005 JUL-SEPT 2004-2005 POLICE DEPARTMENT 4215 Tow Franchise 288,000 68,000 23.6% 4305 Annual Alarm Permit 219,317 36,762 16.8% 4616 POST 122,691 19,232 15.7% 4741 Sale of Photos 129,667 27,309 21.1% 4743 TowinQ Admin. Fee 222,020 63,180 28.5% 4740-5 Misc. Receipts 763,659 7,441 1.0% 4747 False Alarm Fee 53,005 8,487 16.0% 4904 Drunk Driver Reimb 1,251 393 31.4% 4750 Investigation Fee 19,876 3,632 18.3% 4928 Booking Fee Reimb 7,767 2,196 28.3% 4911 Restitutions 22,350 6,381 28.6% 4746 Property Auction 14,093 - 0.0% Total Police Department 1,863,696 243,013 13.0% MISCELLANEOUS 4225 Sales Tax Safety 791,238 130,042 16.4% 4930 Sewer Contr. - Water 500,000 - 0.0% 4931 Water Land Sales 221,116 - 0.0% 4226 Verdemont Fire Station A[ - - 0.0% 4505 Interest Earnings 703,757 - 0.0% 4621 BookinQ Fee Subvention 689,066 - 0.0% 4901 Misc. Other Revenue 56,922 3,023 5.3% 4912 Off Track Betting 154,677 22,344 14.4% 4910 Admin Service Charge 349,600 - 0.0% 4606 Homeowner Exemotion 147,318 - 0.0% 4410 General Fines 143,149 15,277 10.7% 4223 Prop. Transfer Tax 962,332 170,560 17.7% 4671 SBIM Reimbursement 131,600 - 0.0% 4922-26 Sale of Property 35,736 444 1.2% 4673 Water Reimbursement 345,380 - 0.0% 4625 State-Mandated Costs 75,123 - 0.0% 4619 Mutual AidlDisaster Remb 161,020 72,595 45.1% 4905 Litigation Settlement - - 0.0% 4607 Off-Highway Vehicle 7,060 - 0.0% 4924 Damage Claim Recoverv 24,420 8,425 34.5% Total Miscellaneous 5,499,514 422,710 7.7% I TOTAL GENERAL FUt-ID._~~,1 $113,176,1231 $15,415,080 I 13.6%1 BUDGET 2005.2006 JUL-SEPT % .~ 2005-2006 COLL~ 288,000 72,000 25.0% 220,000 35,706 16.2% 196,600 34,917 17.8% 141,000 30,060 21.3% 295,600 66,840 22.6% 861,800 19,393 2.3% 50,000 16,176 32.4% 1,500 207 13.8% 20,000 2,440 12.2% 10,000 1,617 16.2% 25,000 2,423 9.7% 5,000 - 0.0% 2,114,500 281,779 13.3% 840,000 142,928 17.0% 500,000 - 0.0% - - 0.0% - - 0.0% 700,000 - 0.0% - - 0.0% 40,000 6,542 16.4% 160,000 25,880 16.2% 349,600 - 0.0% 150,000 - 0.0% 200,000 20,539 10.3% 850,000 211,568 24.9% 120,000 - 0.0% 50,000 13 0.0% 328,000 - 0.0% 75,000 80,383 107.2% 200,000 51,025 25.5% - 5,995 0.0% 5,000 - 0.0% 30,000 4,493 15.0% 4,597,600 549,366 11.9% I $112,6211,300,1 $"14.9t6,127~1~.2.'!~~~1 CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30, 2005 ACTUAL JUL - SEPT % DESCRIPTION 2004-2005 2004-2005 EXPEND MAYOR 889,836 206,910 23.3% COUNCIL 448,394 99,554 22.2% CITY CLERK 1,221,930 289,597 23.7% CITY TREASURER 147,950 32,547 22.0% CITY ATTORNEY 2,533,932 620,766 24.5% CODE COMPL 2,874,373 735,548 25.6% GENERAL GOVT 9,416,093 1,932,174 20.5% CITY ADMIN 536,688 135,406 25.2% HUMAN RESOURCES 362,702 87,363 24.1% FINANCE 1,071,115 271,968 25.4% CIVIL SERVICE 263,625 53,104 20.1% DEVELOP SERVICES 4,696,385 1,638,554 34.9% FIRE 27,325,915 6,648,466 24.3% POLICE 48,039,553 12,205,812 25.4% FACILITIES MGMT 4,366,637 872,608 20.0% PARKS 5,106,049 1,276,523 25.0% PUBLIC SERVICES 5,930,162 798,271 13.5% TOT~L'GEN.1CM!-lJ:!' ,$1 '$115231 339' $ 27,905,17,1\; '24.2~. ~._ t , BUDGET JUL - SEPT %~ 2005-2006 2005-2006 EXPEN~ 1,049,400 243,011 23.2% 489,200 115,693 23.6% 1,419,500 313,668 22.1% 163,500 40,153 24.6% 2,978,000 670,606 22.5% 3,178,900 719,547 22.6% 12,630,800 2,115,205 16.7% 620,300 148,603 24.0% 424,600 104,717 24.7% 1 ,357,800 311,157 22.9% 261,700 61,377 23.5% 5,766,400 1,273,927 22.1% 28,812,300 7,295,913 25.3% 51,582,800 12,790,285 24.8% 4,087,300 821 ,480 20.1% 5,680,100 1,345,624 23.7% 5,697,700 1,270,751 22.3% $;I~6,2~O,300 ,,$_29.641.7:17~ ~'t~2:J~~ CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30,2005 ACTUAL JUL - SEPT % DESCRIPTION 2004-2005 2004-2005 EXPEND MAYOR 657,925 167,530 25.5% COUNCIL 336,810 74,298 22.1% CITY CLERK 930,404 226,433 24.3% CITY TREASURER 126,146 28,705 22.8% CITY ATTORNEY 1,736,948 425,382 24.5% CODE COMPL 1,730,194 461,930 26.7% GENERAL GOVT 163,728 29,571 18.1% CITY ADMIN 483,197 123,698 25.6% HUMAN RESOURCE 313,653 77 ,068 24.6% FINANCE 829,316 214,021 25.8% CIVIL SERVICE 184,443 45,447 24.6% DEVELOP SERVICE 3,460,417 977 ,297 28.2% FIRE 24,451,842 5,924,903 24.2% POLICE 43,040,545 10,900,166 25.3% FACILITIES MGMT 1.635.373 410.691 25.1% PARKS 2,953,634 796,719 27.0% PUBLIC SERVICES 2,652,419 604,955 22.8% TOTAL GEN FU~D A $ 85,686,994 $ 21,488,81~ '?0 25.1.% BUDGET JUL - SEPT % 2005-2006 2005-2006 EXPEND 730,000 183,612 25.2% 376,400 92,011 24.4% 1,080,600 256,249 23.7% 138,100 34,198 24.8% 2,099,600 513,866 24.5% 1,881,000 459,138 24.4% 2,508,300 30,540 1.2% 531,700 133,987 25.2% 347,500 85,584 24.6% 1,096,600 239,324 21.8% 198,100 50,276 25.4% 4,486,100 1,026,735 22.9% 26,403,800 6,750,389 25.6% 45,553,700 11,351,842 24.9% 2,048,300 421,771 20.6% 3,528,100 837,226 23.7% 2,882,400 675,138 23.4% $ 95,890,300 $ 23,141,886 , 24.1% CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2005 <.,% ACTUAL JUL-SEPT % DESCRIPTION 2004-2005 2004-2005 EXPEND MAYOR 0 0 0.0% CITY CLERK 0 0 0.0% CITY ATTORNEY 422 275 65.2% CODE COMPLIANCE 35,419 5,774 16.3% HUMAN RESOURCES 0 0 0.0% FINANCE 0 0 0.0% - ! DEVELOPMENT SERVICES 36,995 5,012 13.5% - I FIRE 4,456,715 1,233,492 27.7% F POLICE 2,302,574 539,938 23.4% I - FACILITIES MANAGEMENT 6,379 1,600 25.1% PARKS & RECREATION 9,675 4,352 45.0% PUBLIC SERVICES 154,085 18,444 12.0% TOlAl,.\.G.Ft:!Ef1AL~ND \<,. 5<' ,,7,002;264, l'v"j,1,8_0.8,887..o!. $r~:!<25,~0 fir: SUMMARY REPORT TOTAL PERSONNEL FOR PUBLIC SAFETY ..fv.!.~ '""1" iIi"1!' .'.."~'~;~'tlIlII ~'f~C.J.!.!4!,'" tsJW~SEP..T.I"'{0'8 _m;SGRIBTI(!)N~~~. ~2J!..~!lMJ ~.!!.Q!~_0,051 l~.5.ND FIRE 24,451,842 5,924,903 24.2% POLICE 43,040,545 10,900,166 25.3% BUDGET JUL - SEPT 0/. . 2005-2006 2005-2006 EXPEND 0 0 0.0% 500 0 0.0% 3,000 14 0.5% 35,500 9,693 27.3% 0 0 0.0% 800 0 0.0% 26,500 14,126 53.3% 4,355,900 1,301,787 29.9% 2,027,600 705,933 34.8% 7,200 2,025 28.1% 18,000 2,242 12.5% 75,700 39,736 52.5% 6,55Q,tQ.Q,i Wt07,5f~ "~1~7% '._:A: , 26,403,800 6,750,389 25.6% 45,553,700 11,351,842 24.9% - SUBJECT: CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Ways and Means Committee 1l,~1 ~ Barbara Pachon, Finance Director ~~~ FY 2005-2006 Non-General Fund Budget Report Report II TO: FROM: DATE: November 8, 2005 COPIES: Mayor Valles; Council Members; Fred Wilson, City Administrator; Department/Division Heads Attached, for your review, is a budget report for FY 2005-2006 for selected Non-General Funds. The report covers the three-month period of July through September. Included in this budget report is the revenue, expenditure, overtime, and personnel reports compared to the approved budget. As in prior budget updates, each report has been color coded for easy reference. Below is a summary on each attached report. The first report (Blue) is an update on revenue collections for FY 2005-2006 for each of the Funds included in the report. Most Funds appear to be doing all right in terms of revenue collections for the first quarter of the year. All of these Funds will be closely monitored and reviewed in detail as part of Mid- Year process. The second report (Pink) is the regular expenditure report for each Fund. Most of the Funds appear to be on target and within their expenditure budgets. All of these Funds will be reviewed in more det~i1.as1>al\. of the Mid-Year process. Assuming the Funds were going to spend all of their budgets and in equal '\ monthly amounts, 25% of their budgets should be expended by September 30, 2005. The third report (Yellow) is the personnel report by Fund. This report indicates how much in total personnel (salaries, benefits, overtime, etc.) has been expended compared to the approved budget. Ideally, 25% of the personnel budget should be expended at September 30, 2005. The fourth report (Purple) is the overtime report by Fund. This report indicates the amount of overtime budgeted by each Fund compared to the actual amount of overtime paid. Based on the report it appears that most of the Funds are going to over-expend their overtime budgets for FY 05-06. It does appear from the personnel report (Yellow) however, that most ofthese over-expenditures in overtime will be covered from salary savings. Please let me know if you have any questions. I CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 NON-GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2005 DESCRIPTION ACTUAL 2004-2005 JUL-SEPT 2004-2005 105 LIBRARY FUND 4618 State Aid-Libraries 78,971 - 0.0% 4850 Miscellaneous Receiots 22,343 5,932 26.5% 4851 Library Fines 62,608 13,146 21.0% Total Library Fund $ 163,922 19,078 11.6% 106 CEMETERY FUND 4505 Interest on Idle Cash 15,748 - 0.0% 4775 Cemeterv Burial Fee 64,252 18,107 28.2% 4776 Sale of Vases 1,396 190 13.6% 4777 Sale Concrete Boxes 28,073 8,556 30.5% 4778 Sale Cemetery Plots 58,937 18,323 31.1% Total Cemetery Fund $ 168,406 45,176 26.8% 107 CABLE TV FUND 4922 Sale of Equipment 92,142 27,875 30.3% Total Cable TV Fund $ 92,142 27,875 30.3% 108 ASSET FORFEITURE FUND 4505 Interest on Idle Cash 4,698 - 0.0% 4672 Asset Seizure - Fed DOJ 29,490 7,262 24.6% 4927 Asset Seizure Revenues 138,328 35,239 25.5% 4929 Asset Seizure-Drug/Gang Ed - - 0.0% Total Transportation Fund $ 172,516 42,501 24.6% 111 TRANSPORTATION FUND 4505 Interest on Idle Cash 1,616 - 0.0% 4626 Rideshare Reimbursement 235,451 2,020 0.9% 4901 Misc. Receiots - - 0.0% 4906 Water Department .5,000 - 0.0% Total Transportation Fund $ 242,067 2,020 0.8% 118 GANG & DRUG ASSET FORF 4505 Interest on Idle Cash 7,175 - 0.0% 4929 Asset Seizure-Drug/Gang Ed 22,990 6,104 26.6% Total Sewer Line Maintenance $ 30,165 6,104 20.2% 124 ANIMAL CONTROL FUND 4320 Animal License 371,668 103,221 27.8% 4352 Misc. License & Permits 3,905 680 17.4% 4410 General Fines 31,800 6,545 20.6% 4430 Animal License Penaltv 41,433 11,460 27.7% 4756 Animal Adootion Fee 61,294 15,726 25.7% 4757 Contract Shelter Fee 708,830 169,670 23.9% 4758 Livestock Fee - - 0.0% 4759 Aoprehension Fee 38,714 8,355 21.6% 4760 Board Fee 19,134 4,226 22.1% 4761 Field Service Fee 540 177 32.8% 4763 Owner Release Fee 18,936 5,253 27.7% 4764 Vaccination Fee 22,708 5,584 24.6% 4901 Miscellaneous Receipts 11,186 376 3.4% Total Animal Control Fund $ 1,330,148 331,273 24.9% BUDGET 2005-2006 JUL-SEPT 2005-2006 70,000 4,399 6.3% 24,000 - 0.0% 60,600 13,463 22.2% $ 154,600 17,862 11.6% 15,000 - 0.0% 65,000 17,663 27.2% 1,500 170 11.3% 30,000 7,351 24.5% 60,000 15,184 25.3% $ 171,500 40,368 23.5% 80,000 10,982 13.7% $ 80,000 10,982 13.7% 15,000 - 0.0% 30,000 - 0.0% 75,000 23,385 31.2% - 67 0.0% $ 120,000 23,452 19.5% 3,100 - 0.0% 235,000 7,772 3.3% - - 0.0% 5,000 - 0.0% $ 243,100 7,772 3.2% 15,000 - 0.0% 25,000 3,836 15.3% $ 40,000 3,836 w9.~ 375,000 80,141 21.4% 4,500 680 15.1% 35,000 6,688 19.1% 45,000 6,960 15.5% 65,000 15,363 23.6% 689,000 180,579 26.2% - - 0.0% 40,000 11,335 28.3% 21,500 5,711 26.6% 800 125 15.6% 38,000 11,607 30.5% 22,500 5,464 24.3% 23,000 439 1.9% $ 1,359,300 325,092 23.9% CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 NON-GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2005 DESCRIPTION ACTUAL 2004-2005 JUL..sEPT 2004-2005 527 REFUSE FUND 4505 Interest on Idle Cash 18,242 - 0.0% 4830 Commercial Rubbish 77 ,987 - 0.0% 4831 Commercial Bin Rent 135,099 - 0.0% 4832 Commercial Bin Service 8,674,316 2,560 0.0% 4833 Commercial Snecial 1,016,120 - 0.0% 4840 Residential Water Billed 8,383,939 1,916,777 22.9% 4841 Residential "B" Accounts 1 ,048,834 - 0.0% 4843 Dino Bin Service 2,236,797 - 0.0% 4901 Miscellaneous Other Revenue 879,824 86,459 9.8% Total Refuse Fund $22,471,158 2,005,796 8,9% 132 SEWER LINE MAINTENANCE 4505 Interest on Idle Cash 85,596 - 0.0% 4820 Sewer Line Maint 2,830,089 1,197 0.0% Total Sewer Line Maintenance $ 2,915,685 1,197 0.0% 133 BASEBALL STADIUM 4901 Baseball Team Lease Agreement 168,603 45,643 27.1% Total Baseball Stadium $ 168,603 45,643 27.1% 134 Soccer Complex 4505 Interest on Idle Cash - - 0.0% 4520 Land & Buildino Rental 50,978 2,510 4.9% 4530 Rental Fee - Parkinn 194,999 18,351 9.4% 4528 SDonsorshiD Revenue - - 0.0% 4861 Prooram & Facilitv User Fee 107,780 10,532 9.8% 4862 Park Energy Fee 1,000 - 0.0% Total Soccer Complex . $ 354,757 31,393 8.8% 621 CENTRAL SE8VICES FUND '0 4897 Interdepartmental 242,283 72,865 30.1% Total Central Services Fund ,.;' '0 $ "'242,283' 72,865 30.1% 630,TELEPHONE-SUPPORT FUND"-,~ 4541 TeleDhone Commission 7,041 1,311 18.6% 4893 Water DeDt. ReceiDts 124,398 20,312 16.3% 4670 Economic Develooment Agencv 706 135 19,1% 4897 Interdenartmental Receiots 634,723 156,776 24.7% 4903 Refunds and Rebates 19,197 4,510 23.5% Total Telephone.Support l:1.1hd,~~,!!!".jlJ [$'7~786,065 183,044 23.3% 631 UTILITY: FUNEl '''it'' 4897 Interdepartmental Receipts 4,358,273 1 ,088,065 25.0% 4901 Misc. and Other Receipts 7,152 0 0.0% Total Utility Fund ~; ;~ ".:?; P: '~~:i. -$~ ~h365;425 1,088,065 24.9% 635 FLEET SER\l.ICES FUND ./iU};' 4670 EDA 8,921 908 10.2% 4673 Water 37,497 0 0.0% 4896 Reolacement Contribution 622,300 155,575 25.0% 4897 Interdeoartmental ReceiDts 5,080,215 1,118,115 22.0% 4901/22 Mise, Other Receipts 92,157 0 0.0% Total Fleet SerVices Fund $ 5,841,090 1,274,598 21.8% BUDGET 2005.2006 JUL-SEPT 2005-2006 15,000 - 0.0% 100,000 13,642 13.6% 165,000 23,572 14.3% 8,900,000 1,695,586 19.1% 1,100,000 177,872 16.2% 8,500,000 2,166,374 25.5% 1,075,000 179,867 16.7% 2,400,000 381,870 15,9% 800,000 95,707 12.0% $23,055,000 4,734,490 20.5% 150,000 - 0.0% 2,850,000 1,120 0.0% $ 3,000,000 1,120 0.0% 165,000 21,840 13.2% $ 165,000 21,840 13.2% - - 0.0% 50,000 95,743 191.5% 200,000 19,504 9.8% 31,600 17,127 54.2% 110,000 17,127 15.6% - 6,200 0.0% $ 391,600 155,701 '39.8.% 240,000 60,631 25.3% $, 240,000 1-'~60,631~ 2513% 8,000 619 7.7% 123,700 10,166 8.2% 800 43 5.4% 686,800 176,076 25.6% 17,600 33 0.2% $ >836,900 ;.~ 186,937~ t,2;!!3'l6 3,831,600 1,050,435 27.4% 110,000 0 0.0% '$ 3,941,600 1,050;435, 12616,,'iQ 6,000 960 16.0% - 0 0.0% - 0 0.0% 6,192,700 1,473,418 23.8% 35,000 0 0.0% $ 6,233,700 1 ,474,378~ ~23>7'lG CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 NON-GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2005 DESCRIPTION ACTUAL JUL-SEPT 2004-2005 2004-2005 679 Information Services 4505 Interest on Idle Cash - 0 0.0% 4670 EDA Reimbursement 281 56 19.9% 4673 Water 408,873 0 0.0% 4897 Interdepartmental Receipts 3,383,400 846,300 25.0% 4901 Miscellaneous Receipts 220,222 137,143 62.3% Total IS Fund $ 4,012,776 983,499 24.5% BUDGET JUL-SEPT 2005-2006 2005-2006 - 0 0.0% - 44 0.0% 460,000 0 0.0% 3,744,900 950,800 25.4% 700 0 0.0% $ 4,205,600 950,844 22.6% 1 $43,154,5271 $ 6,111,5221 14.2%1 I $44,077,900 I $ 9,038,4521 20.5%1 IGRAND TOTAL CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 NON-GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30, 2005 ACTUAL JUL - SEPT % DESCRIPTION 2004-2005 2004-2005 EXPEND LIBRARY 2,390,055 571,316 23.9% CEMETERY 166,544 36,425 21.9% CATV 353,353 123,527 35.0% TRANSPORTATION 91,180 20,998 23.0% ANIMAL CONTROL 1,543,608 366,045 23.7% SEWER LINE MAl NT. 1,522,436 361,362 23.7% BASEBALL STADIUM 343,146 86,678 25.3% SOCCER FIELDS 396,729 68,572 17.3% REFUSE 18,558,294 3,013,788 16.2% CENTRAL SERVICES 284,623 49,213 17.3% TELEPHONE FUND 742,056 136,959 18.5% UTILITIES FUND 4,054,547 922,243 22.7% MOTOR POOL 6,108,263 1,130,240 18.5% IS FUND 4,236,489 969,438 22.9% TOT AL ,NOti~~EN.1fD' $ 40,791,323 $Jj.z,~.56,8Q~ ' ..,,19.~% BUDGET JUL - SEPT o;.~ :i' q. 2005-2006 2005-2006 EXPEND ~ 2,758,400 618,367 22.4% 169,600 31,420 18.5% 613,200 181,585 29.6% 115,300 21,969 19.1% 1,739,700 385,755 22.2% 2,907,200 311,974 10.7% 374,400 70,891 18.9% 428,800 81,125 18.9% 19,879,200 4,255,104 21.4% 268,500 51,804 19.3% 818,900 127,699 15.6% 3,831,600 841,273 22.0% 6,536,700 1,483,528 22.7% 4,237,800 1,311,626 31.0% ,,},,44,6'1:!!;:i00; +.$ i~t9,7:7~4.;,120~ ~1!9N~ CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 NON-GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30, 2005 ACTUAL JUL-SEPT % DESCRIPTION 2004-2005 2004-2005 EXPEND LIBRARY 1,803,385 456,042 25.3% C~ETERY 86,416 22,937 26.5% CATV 280,377 107,875 38.5% -- i'1 RANSPORTATION 60,588 14,585 24.1% ! '\NIMAL CONTROL 1 ,118,708 273,058 24.4% oWER LINE MAINT 781,898 196,084 25.1% ,SEBALL STADIUM 168,605 50,024 29.7% ---- SOCCER FIELDS 72,827 11,197 15.4% REFUSE 4,979,133 1,175,022 23.6% ,;ENTRAL SERVICES 113,775 26,038 22.9% TELEPHONE FUND 65,079 16,233 24.9% UTILITIES FUND 134,178 31,834 23.7% MOTOR POOL FUND 1,689,448 395,323 23.4% IS FUND 1 ,518,870 338,4 71 22.3% TOTAL NOt>l-GEN FD $12,873,287 $3,114,723 24.2% BUDGET JUL - SEPT 0/0 ;>>.:;< 2005-2006 2005-2006 EXPEND 2,039,100 481,064 23.6% 87,000 21,799 25.1% 339,000 84,218 24.8% 68,000 16,578 24.4% 1,291,100 301,181 23.3% 789,000 204,547 25.9% 153,600 53,360 34.7% 88,000 20,452 23.2% 5,143,800 1,411,388 27.4% 114,900 28,289 24.6% 127,200 18,688 14.7% 144,300 36,002 24.9% 1,908,300 432,905 22.7% 1,642,800 397,066 24.2% $13,936,100 $3,507,537 "i~2~6l}:'~ CITY OF SAN BERNARDINO FISCAL YEAR 2005-2006 NON-GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2005 ACTUAL JUL - SEPT % DESCRIPTION 2004-2005 2004-2005 EXPEND LIBRARY 2,685 749 0.0% CEMETERY 0 0 0.0% CATV 0 0 0.0% TRANSPORTATION AB2766 0 0 0.0% ANIMAL CONTROL 34,231 9,481 27.7% SEWER LINE MAINTENANCE 132,758 30,224 22.8% BASEBALL STADIUM 28,925 13,420 46.4% SOCCER FIELDS 400 284 71.0% REFUSE 610,580 133,673 21.9% CENTRAL SERVICES 0 0 0.0% TELEPHONE FUND 0 0 0.0% UTILITIES FUND 0 0 0.0% MOTOR POOL FUND 77,391 7,346 9.5% IS FUND 1,023 280 27.4% ;r~L:I\IQ.~.E~EM.L~ "887.r.ll!3JI-'195i~~]I ~i~o BUDGET JUL - SEPT ,}tflo 2005-2006 2005-2006 'E~PENE>: 0 109 0.0% 0 0 0.0% 0 0 0.0% 0 0 0.0% 27,500 9,403 34.2% 24,000 33,4 70 139.5% 11,300 13,538 119.8% 0 200 0.0% 311,600 239,867 77.0% 0 0 0.0% 0 0 0.0% 0 0 0.0% 70,000 28,429 40.6% 4,000 269 6.7% .~W4g!!it~25j28~ ~