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CITY OF SAN BERNARDINO - REQUEST FOR couNcILQcRl&!NAL
From: Barbara Pachon, Finance
Director
Subject: Mid-Year Budget Review
for Fiscal Year 2004-2005
Dept: Finance
Date: 3/21/05
Synopsis of Previous Council Action:
August 4, 2003
Resolution 2004-263 approving and adopting the FY 2004-
2005 Budget.
March 23, 2005
Ways and Means Committee reviewed the FY 2004-2005
Mid-Year Budget Report
Recommended motion:
That the FY 2004-2005 Mid-Year Budget Report be received and filed.
. ~~IU:
Signat re
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached: Staff Report,
Mid-Year Schedules
Ward: All
FUNDING REQUIREMENTS: Amount: N/A
Source:
Finance:~a,...-~
Council Notes:
Agenda Item No. ,;2.3
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CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
STAFF REPORT
INTRODUCTION
Attached is the FY 2004-2005 Mid-Year Budget Report. This report is designed to keep the
Mayor and Council informed of the current financial position of the City and to provide an early
indication of next fiscal year's budget outlook. This report is really the first step in the FY 2005-
2006 budget preparation process as it provides information regarding fund balances available for
next fiscal year. The only action associated with this report is to receive and file it.
Each year in January, the Finance Department, as well as the individual departments, begin to
review in detail the revenues and expenditures for the first half of the fiscal year to determine if
actuals are on target with projections, or if there is a savings or shortfall from original
projections. The attached report includes updated projections with a detailed analysis of the
General Fund as well as a summary review of other operating funds. For easy reference, each
page of the Mid-Year Budget Review has been color-coded.
The Summary of Revenues, Expenditures, and Transfers (blue report) provides a summary
overview of all the major funds in the City. The first column of numbers provides the audited
beginning budget fund balances for each fund. The last column of numbers on this report
indicates the estimated balance for each fund at 6/30/05.
THE GENERAL FUND
Fund Balance - The FY 2003-2004 audit has been completed and the audited, total actual FY
2004-2005 beginning General Fund Balance (reserved and unreserved combined) is
$12,371,100. Included in this amount are the FY 03-04 General Fund continuing appropriations
and encumbrance carryovers in the amount of $1,119,900. The revised estimate for the FY
2004-2005 total ending fund balance (including both reserved and unreserved) is $12,217,100.
Of this amount. $6.398.200 is desil!llated as the budgeted reserve.
At this time it appears that the additional undesignated ending General Fund balance will be
$5,818,900. This increase is due primarily to higher than anticipated revenue growth. Both
departmental expenditures and key revenues are discussed in greater detail in their respective
sections below.
General Fund Revenues - The Estimated Revenues and Expenditures General Fund Report
(pink report) provides a summary of the General Fund revenue estimates by category. The
yellow report provides a detailed analysis of projected General Fund revenues. In total,
estimated General Fund revenues are projected to be $4,778,300 higher than originally budgeted.
Property Tax revenue continues to show growth over previous fiscal years. Based on what has
actually been received to date and what is anticipated to be received for the remainder of the
fiscal year, the City is expected to get an additional $492,500 in Property Tax revenue over what
was originally budgeted. A strong housing market is the main reason for this increased revenue.
It should be noted that $247,500 of this additional revenue is from the "Property Tax In Lieu of
VLF' and is really an off-set to the revenue shortfall in the "Motor Vehicle In Lieu" revenue
account discussed below.
Sales Tax revenue is also expected to have continued growth. An additional $875,000 over
originally budgeted projections is expected for a total revenue amount of $27,100,000. San
Bernardino County is experiencing some of the highest sales tax growth among the counties in
the State of California. In addition to the $875,000 in regular Sales Tax Revenue, the City is also
projected to receive an additional $81,600 from the "Property Tax In Lieu of Sales Tax." This
account is part of the Triple-Flip program that the City was mandated to participate in with the
State of California.
Utility User Tax revenue is projected to be about $284,100 more than originally projected. The
increased revenue is the result of higher than anticipated revenue from gas companies. The
utility user tax collected from the telephone industry also continues to grow.
Real Property Transfer Tax revenues are projected to be $300,000 higher than anticipated. The
revised estimate for this revenue is now $900,000 for FY 04-05. This increase is tied to the
continued high volume of property sales in the City.
Transient Occupancy Tax is also estimated to be more than the budgeted amount by about
$200,000. Increased revenue from this source is an indication that hotels in the City are doing
better this year than last
Business Registration is anticipated to be approximately $470,000 more than what was budgeted.
Between new businesses continually opening in the City and the business registration audit
contract that was approved by the Mayor and Council, the City is doing very well with Business
Registration.
Building Permits. On Site Permits. and On Site Plan Check revenues are all doing very well.
The tremendous growth that is being seen in these revenues is the result of the increased building
and expansion that the City is experiencing. Also, many staff positions that were previously
vacant have now been filled this. fiscal year, resulting in increased permit processing
productiYity.
Interest Earnings are estimated to be greater than the budgeted amount by about $250,000. The
main reason for this increase is that the City's cash balances have been improving, so there are
more funds available for investing. Also, with the positive changes in the market, investment
rates have also improved.
Motor Vehicle in Lieu (VLF) revenue is showing a decrease over budget projections 0($378,300.
As noted above under Property Tax, the excess revenue reported under "Property Tax In Lieu of
VLF" really off sets this revenue shortfalL The budget and mid-year estimate that is being
reported here for VLF does include the VLF Gap Loan financing previously approved by the
Mayor and Council. The VLF budget and revised revenue estimate have been increased by
$3,000,000 per the Mayor and Council action that was approved in February. And, as approved
by the Mayor and Council, the City's budget reserve was increased by the $3,000,000 to replace
the funds that were used from the budget reserve initially for the loan to the State.
Overall, the revenue category of Charges for Services is expected to be significantly better than
what was anticipated in the budget. A net gain of $1,235,500 is estimated at this time. Some of
the more significant revenue changes are as follows:
Plan Check Fees. Plan Review Fees. Off Site Inspection Fees, and Non Subdivision Street
Improvement Fees. are all projected to have increased revenues in the amounts of
$160,000; $107,000; $270,000; and $132,000 respectively. These increased revenues
reflect the increased volume of building and expansion occurring within the City
of San Bernardino. These increased revenues also reflect the staffing improvements that
have been made in the Development Services Department over the last year.
Building Demolition and Weed Abatement are both projected to bring in higher than
anticipated revenues. Building Demolition is estimated to be $922,800 higher than the
budget and Weed Abatement is estimated to be $246,500 higher than the budget. With a
higher volume of properties being sold, more property liens are being paid so that
accounts for the increased revenue.
EMS User Fee revenue is one of two major revenue accounts that appear will fall short of
budget projections. The EMS User Fee is projected to be about $100,000 short of the
budget estimate. This is primarily due to the City having to secure a new billing
company during the year since the previous company used by the City went out of
business. There was some lag time from the newbiJling company getting up to full speed
so revenues are anticipated to be down slightly this fiscal year. It should be noted that
EMS User Fees will be higher than previous years, but just not as high as was anticipated
in the budget.
Fire Rental Inspection revenue-is- the-other revenue account that appears will fall short of
budget projections by an estimated amount of $324,300. The Fire Rental Inspection is a
new program that just started this- fiseaJ year. There is always a time lag between
incurring the expenses for the program and the revenue actually being collected. So, for
this reason the revenues are anticipated to be lag slightly behind. It should be noted
however, that the Fire Department is expected to have expenditure savings this year in
the amount of $291,400, which off setsrnost of the revenue loss.
The revenue category of Miscellaneous is projected to be slightly short of budget projections.
Small budget variances with individual items within this category will cause the $216,500
revenue shortfall. Most of the short falls are the result of items that had fee increases approved
that took time to implement or were projected too high originally.
General Fund Expenditures - The Estimated Revenues and Expenditures General Fund Report
(pink report) provides a list by department of the estimated General fund expenditures. It is
projected that General Fund expenditures will be under budget in total by approximately
$1,654,800. A projected savings goal of $803,400 was factored into the adopted budget
however. This means that the additional expenditure savings to the General Fund, over what was
already anticipated in the budget, are $851,400. Major factors contributing to the General Fund
expenditures are discussed in the departmental sections below.
Code Compliance is expected to have budget savings of approximately $59,600. This budget
saving is the result of savings in contract services for weed abatement and small savings in
maintenance and operation line items.
General Government as of this report is anticipating savings of $302,400. This savings is
primarily due to individual departments covering increased health costs with their existing
budgets instead of distributing the funds budgeted in General Government for this purpose.
There were also some savings from funds that were budgeted for MOU increases since two of
three open MOU's are still not settled.
Development Services is expected to have expenditure budget savings of about $265,700.
These savings are primarily a result of salary savings due to vacancies and savings in contract
services. Budget savings from Development Services are significantly lower this year than in
previous years. This is mainly due to fewer vacancies this year than in the past.
Fire Department is expected to have budget savings of about $291,400. This is due primarily to
personnel savings in the Rental Inspection Program that was newly created this fiscal year. This
expenditure budget savings off sets the revenue shortfall that the Rental Inspection Program is
showing as discussed previously under the revenue section of this report.
Police Department is expected to be over budget this year by approximately $211,100. The
primary reason for this small overage is that overtime is projected to be a little higher than
anticipated. Additionally, the number of retirements in the Police Department forFY 04-05
resulted in payoffs totaling $962,300. There are not sufficient vacancies anticipated to off set
these payoff amounts fully. Normally employee payoffs for vacation, holiday, and sick time, as
authorized by the various MOU's, are covered by budgeted salary and benefit monies. However,
due to the high number of retirements in FY 04-05 there are not sufficient funds to cover these
payout obligations.
Facilities Management is projected to have an expenditure savings of about $221,000. These
savings are the result of some salary savings resulting from vacancies during the year and some
savings in various maintenance and operations line items.
Parks and Recreation is also projected to have expenditure savings of about $274,200. These
savings are similar to those of Facilities Management. About $103,300 is savings from salary
savings due to vacancies and the balance ($170,900) is mostly from savings in electric charges. It
must be noted that there are no reduced services or programs anticipated from this expenditure
savings in Parks.
Public Service is expected to have expenditure savings of about $200,000 as a result of savings
in various maintenance and operation line items and contractual services. Due to the heavy rains
this season, fewer trees were trimmed, which resulted in budget savings.
The small savings anticipated in the remaining Departments like Mayor, City Administrator,
Human Resources, and Finance are primarily due to salary savings from vacancies. A small
amount of savings is also anticipated from materials and supplies and/or contract services in
these Departments. The Civil Service Department is anticipated to be over their budget by about
$17,000. Civil Service's overage is due mainly from Fox Occupational Medical Center for
employee physicals.
OTHER FUNDS
The Special Revenue Funds Revenue Report (green report) provides a detailed analysis of all the
other funds' projected revenues. Estimated expenditures for other funds can be found
summarized on the Summary of Revenues, Expenditures, and Transfers Report (blue report). A
number of the funds are projected to end the fiscal year in a deficit position. These funds and
their particular circumstances are discussed below. Unlike prior Mid-Year Review reports,
increased transfers from the General Fund to some of the other Special Revenue Funds have
been factored into the mid-year projections in order to indicate a more realistic General Fund
balance.
Library - The Library Fund's revenues are projected to be slightly less than the budgeted amount
but there are projected expenditure savings that will off set the revenue shortfall.
Cemetery - Cemetery expenditures are projected to be slightly over budget ($1,500). However,
revenues are approximately $31,100 less than budgeted. In order to prevent a deficit situation
with the fund, a transfer-in from the General Fund of$21,5oo was required.
Cable Television - Cable Television Fund revenues are projected to be $33,900 less than
budgeted. However, expenditure savings of $34,100, due primarily to savings from vacant
positions, will offset the revenue shortfall.
Animal Control - Expenditure savings of approximately $22,000 are anticipated in the Animal
Control Fund. Additionally, revenues are estimated to be $24,900 higher than budgeted. The net
effect of this is a reduction in the transfer-in from the General Fund by $47,900 (savings to the
General Fund).
Stadium Fund - The Baseball Stadium Fund revenues are on target with original budget
projections. Additionally, expenditure savings of $39,200 are expected. Similar to the Animal
Control Fund, the net effect of this has been a savings to the General Fund in the fonn of a
reduced transfer-in to the Stadium Fund of$38,4oo.
Soccer Complex - Although revenues are projected to be down by $39,100, some expenditure
savings will offset this. However, the fund is still expected to end the year with a deficit of
$32,628. A transfer-in from the General Fund to correct this deficit has not been factored into
this mid-year report.
Refuse - The Refuse Fund is projected to end the year with an ending balance of $403,544.
Expenditures are on target with budgeted amounts. Revenues, however, are performing
strongly, due in part to the recent rate increase. Revenues are estimated to be $260,100 higher
than budgeted.
Fleet Fund - Expenditures in the Fleet Fund are anticipated to be over original budget estimates
by approximately $299,078. This is primarily due to drastically increased fuel costs. Savings
from vacancies lessened the impact of these increased costs.
Capital Project Funds - A number of Capital Project Funds show ending deficit balances. This
is because projects have been budgeted in full, although in reality their completion time spans
multiple fiscal years. These outstanding projects will be carried over at year-end.
CONCLUSION
The FY 2004-2005 Mid-Year Budget Report is really the first step in beginning the FY 2005-
2006 budget preparation process. The estimates developed during the FY 2004-2005 Mid-Year
process provide the foundation for estimating the City's available fund balances for FY 2005-
2006. The Finance Department will keep the Mayor and Council updated on estimated balances,
as new information becomes available.
RECOMMENDATION
That the FY 2004-2005 Mid-Year Budget Report be received and filed.
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CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 2004-2005
GENERAL FUND
VARIANCE
FY 2004-05 FY 2004-05 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
Property Taxes $ 17,464,200 $ 17,956,700 $ 492,500
Other Taxes 63,561,300 65,337,600 1,776,300
licenses & Permits 7,028,600 8,428,300 1,399,700
Fines and Penalties 1,124,000 1,322,500 198,500
Use of Money & Property 856,000 1,077,000 221,000
Intergovernmental 9,123,500 8,794,800 (328,700)
Charges for Services 4,945,900 6,181,400 1,235,500
Miscellaneous 4,738,900 4,522,400 (216,500
Total Estimated Revenues $ 108,842,400 $ 113,620,700 $ 4,778,300
Other Finance Sources-Bond Proceeds $ 558,800 $ 558,800 $ -
Total Transfers In: $ 7,443,900 $ 7,638,500 $ 194,600
TOTAL ESTIMATED FUNDS AVAILABLE: $ 116,845,100 $ 121,818,000 $ 4,972,900
ESTIMATED EXPENDITURES:
Mayor $ 1,002,000 $ 897,200 $ 104,800
Common Council 490,300 489,500 800
City Clerk 1,203,200 1,184,400 18,800
City Treasurer 146,900 146,400 500
City Attorney 2,445,500 2,445,500 -
Code Compliance 3,125,900 3,066,300 59,600
General Government 10,491,300 10,188,900 302,400
City Administrator 581,800 562,000 19,800
Human Resources 378,500 373,000 5,500
Finance 1,197,200 1,078,800 118,400
Civil Service 230,700 247,700 (17,000)
Development Services 5,119,400 4,853,700 265,700
Fire 28,432,400 28,141,000 291,400
Police 49,345,200 49,556,300 (211,100)
Facilities Management 4,490,200 4,269,200 221,000
Parks, Recreation, & Comm Service 5,500,400 5,226,200 274,200
Public Services 5,915,100 5,715,100 200,000
Total Estimated expenditures $ 120,096,000 $ 118,441,200 $ 1,654,800
Estimated Exoenditure Savinos $ (803,400 $ - $ 1803,400
Total Transfers Out: $ 3,544,800 $ 3,530,800 $ 14,000
TOTAL ESTIMATED DEDUCTIONS: $ 122,837,400 $ 121,972,000 $ 865,400
EXCESS I (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (5,992,300) $ (154,000) $ 5,838,300
BEGINNING FUND BALANCE 7-1..()4 $ 12,371,100 $ 12,371,100 $ .
ESTIMATED ENDING BALANCE $ 6,378,800 $ 12,217,100 $ 5,838,300
BUDGETED RESERVE $ 6,361,700 $ 6,398,200 $ 36,500
EST UNDESIGNATED BALANCE 6-30.05 $ 17,100 $ 5,818,900 $ 5,801,800
-
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2004-2005
DESCRIPTION
ACTUAl
2003-2004
DEC YTD
FY04-05
BUDGET
FY04-05
REVISED OVER/(UNDER)
FY 04-05 ORIG BUDGET
PROPERTY TAXES -
4001 Current Secured 7,385,445 3,252,566 7,665,000 42% 7,665,000 0
4002 Current Unsecured 449,712 402,797 460,000 88% 450,000 110,000
4003 Prior Taxes 388,958 230,057 395,000 58% 450,000 55,000
4006 Supplemental 439,855 238,247 450,000 53% 650,000 200,000
4005 Other 123,995 35,205 125,000 28% 125,000 0
4007 Prop Tx In lieu of VlF 0 0 8,369,200 0% 8,616,700 247,500
Total Property Taxes 8,787,965 4,158,872 17,464,200 24% 17,956,700 492,500
OTHER TAXES
4221 Sales Tax 32,277,342 12,400,720 26,225,000 47% 27,100,000 875,000
4220 Prop Tx in lieu of Sales Tx 0 0 7,875,000 0% 7,956,600 81,600
4224 Utility User's Tax 21 ,802,368 9,664,452 22,215,900 44% 22,500,000 284,100
4201/14 Franchise Tax 2,796,721 364,241 2,802,400 13% 2,803,000 600
4222 Transient Occupancy Tax 2,797,346 1,187,070 2,800,000 42% 3,000,000 200,000
4223 Real Prop. Transfer Tax 795,166 300,959 600,000 50% 900,000 300,000
4225 Sales Tax Safety 701,088 322,878 725,000 45% 790,000 65,000
4215 Tow Franchise 288,000 140,000 288,000 49% 288,000 0
4226 Verdemont Fire Station AD 0 0 30,000 0% 0 (30,000)
Total Taxes 61,458,031 24,380,320 63,561,300 38% 65,337,600 1,776,300
LICENSES AND PERMITS
4301 Business Reoistrations 4,808,603 1,983,668 4,830,000 41% 5,300,000 470,000
4330 Building Permits 618,186 442,217 650,600 68% 884,000 233,400
4331 Mechanical Permits 254,562 162,642 270,000 60% 325,000 55,000
4362 On Site Permits 291,009 283,043 315,000 90% 566,000 251,000
4363 On Site Plan Check 148,306 206,833 150,000 138% 413,000 263,000
4361 Construction Permits 219,585 145,919 200,000 73% 292,000 92,000
4342 EMS Membership 17,477 9,362 15,000 62% 15,000 0
4336 Fire Code Permits 229,305 115,268 235,000 49% 235,000 0
4337 Fire Plan Check 129,655 95,173 135,000 70% 175,000 40,000
4351 Street Cut Permits 126,328 19,275 85,000 23% 40,000 145,000
4333 Mobile Home Park Permits 29,487 110 33,000 0% 30,000 13,000
4352 Misc licenses & Permits 90,632 54,523 70,000 78% 110,000 40,000
4303 Misc City Clerk Permits 10,546 2,583 10,500 25% 6,000 14,500
4304 Misc Planning liclPermit 24,911 10,167 21,500 47% 22,300 800
4360 Grading Permits 11,250 7,217 8,000 90% 15,000 7,000
Tolal license & Permit 7,009,842 3,537,880 7,028,600 .50% 8,428,300 1,399,700
FINES AND PENAlTIES
4420 Parking Citations 868,945 470,160 970,500 48% 1,050,000 79,500
4410 General Fines 203,692 47,008 150,000 31% 210,000 60,000
4411 Admin. Citations 0 7,020 0 0% 52,000 52,000
4450 Fire Citations 315 0 500 0% 500 0
4421 Vehicle Abatement 176 5,229 3,000 174% 10,000 7,000
T olal Fines/Penalties 1,073,128 529,417 1,124,000 47% 1,322,500 198,500
USE OF MONEY & PROPERTY
4505 Interest Eaminos 164,422 220,362 400,000 55% 650,000 250,000
4520 land & Building Rental 270,033 243,962 269,000 91% 270,000 1,000
4530 Parkina Rental Fee 47,474 16,381 50,000 33% 42,000 18,000
4922 Sale of Property 611,631 444 100,000 0% 75,000 (25,000
4540 Vending Machine Comm. 44,760 13,596 37,000 37% 40,000 3,000
T olal Money & Property 909,476 494,745 856,000 58% 1,077,000 221,000
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE.REPORT
FISCAL YEAR 2004-2005
DESCRIPTION
ACTUAL
2003-2004
DEC YTD
FY04-05
BUDGET
FY04-05
REVISED OVER/(UNDER)
FY 04-05 ORIG BUDGET
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 8,884,781 777,507 4,478,300 17% 4,100,000 (378,300
4621 Bookina Fee Subvention 689,066 689,066 689,000 100% 689,000 0
4670 CDBG Reimb. 2,593,874 458,036 2,790,800 16% 2,790,800 0
4670 20% Reimb/HousinQ Funds 40,800 40,800 40,800 100% 40,800 0
4670 Tax IncremenUNIP Funds 83,300 83,300 83,300 100% 83,300 0
4606 Homeowner's Exemption 156,542 22,098 156,500 14% 147,000 (9,500
4616 POST 142,444 56,494 150,000 38% 150,000 0
4625 State-Mandated Costs 0 0 0 0% 0 0
4673 Water Reimbursement 166,140 328,000 275,000 119% 328,000 53,000
4671 SBIAA Reimbursement 124,244 23,405 220,000 11% 220,000 0
4615 Disaster Prep. Proaram 27,181 1,379 14,800 9% 20,900 6,100
4607 Off-HiQhwav Vehicle Tax 4,157 0 5,000 0% 5,000 0
4619 Mutual AidlDisaster Reimb. 247,685 85,911 220,000 39% 220,000 0
Tatallntergovemmental 13,160,214 2,565,996 9,123,500 28% 8,794,800 (328,700
CHARGES FOR SERVICES
4731 Plan Check Fee 339,434 248,150 340,000 73% 500,000 160,000
4789 Archival Fee 12,818 17,116 10,000 171% 35,000 25,000
4880 EMS User Fee 498,559 275,219 850,000 32% 750,000 (100,000
4798 Storm Drain Utilitv Fee 256,644 160,082 283,000 57% 320,000 37,000
4815 Weed Abatement 322,678 309,506 300,000 103% 546,500 246,500
4733 Building Demolition 609,035 722,763 400,000 181% 1,322,800 922,800
4714 PlanninQ Develp Proiect 537,164 72,843 177,600 41% 150,000 (27,600
4305 Annual Alarm Permits 216,805 89,106 225,000 40% 216,000 (9,000
4780 Mise Develop Servs Charaes 28,917 18,382 54,600 34% 37,000 (17,600
4766 BuildinQ Permit Review 6,836 2,346 8,000 29% 5,000 (3,000
4720 Plan Review Fee 95,059 101,136 95,000 106% 202,000 107,000
4782 Off Site Inspection Fees 177,119 189,586 110,000 172% 380,000 270,000
4785 Non Subdivision Sir Imp 43,991 71,422 10,000 714% 142,000 132,000
4711 Subdivision 100,858 53,360 98,500 54% 115,000 16,500
4718 Environmental 25,448 9,176 25,000 37% 25,000 0
4735 Release Notice of Pendency 16,047 9,914 20,000 50% 20,000 0
4863 Class Reaistration Fee 19,815 7,747 30,000 26% 20,000 110,000
4862 Park Energy Fee 8,853 2,925 10,000 29% 7,000 (3,000
4707 Passport Fees 85,891 28,518 90,000 32% 75,000 115,000
4702 County Contract 250,000 125,000 250,000 50% 250,000 0
4864 SwimminQ Pool Fee 50,273 47,144 90,800 52% 60,000 130,800
4861 Proarm/Facilitv Use Fee 36,666 28,458 56,100 51% 55,000 (1,100
4865 Non-Resident Fees 1,605 842 2,500 34% 2,000 1500
4710 Mise Plannina/Buildina 63,797 22,048 68,000 32% 46,600 (21,400
4743 Towina Release Fee 153,900 106,650 180,400 59% 215,000 34,600
4790-6 SiQnal MainUEnerQY 17 ,342 21,258 25,000 85% 21,300 (3,700
4802 Str Light Energy Fee 37,821 7,980 28,000 29% 16,000 (12,000
4701 Election Filina Fee 10,120 0 500 0% 0 (500
4747 False Alarm Fee 54,013 23,442 55,000 43% 55,000 0
4810 Misc. Development Services 6,979 0 8,000 0% 7,000 (1,000
4705 Utilitv Collection Fee 40,339 15,552 50,000 31% 50,000 0
4881 Paramedic Reimb Contract 280,723 86,376 259,000 33% 259,000 0
4751 Fire APartment Inspections 21,675 0 50,000 0% 0 (50,000
4752 Fire Wildland Inspections 0 425 0 0% 0 0
4753 Fire Archival Fee 0 0 6,200 0% 6,200 0
4754 Fire Business Occup Insp Fee 0 38,289 185,400 21% 100,000 185,400
4755 Fire Rental Inspections 0 0 494,300 0% 170,000 (324,300)
Total Charoes 4.427.224 2.912.761 4.945.900 59% 6.181.400 1.235.500
-
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2004-2005
DESCRIPTION
ACTUAL
2003-2004
DEC YTD
FY04-05
BUDGET
FY04-05
REVISED OVER/(UNDER)
FY 04-05 ORIG BUDGET
MISCELLANEOUS
4906 Water Fund Contr. 1,957,748 813,044 1,960,000 41% 1,900,000 160,000
4930 Sewer Contr. - Water 0 500,000 500,000 100% 500,000 0
4931 Water Land Sales 0 221,116 475,000 47% 400,000 175,000
4910 Admin Service CharQe 345,682 349,600 345,600 101% 349,600 4,000
4901 Misc. Other Revenue 285,688 12,749 120,000 11% 120,000 0
4912 Off Track Bettina 198,217 49,304 180,000 27% 160,000 120,000
4741 Sale of Photos IReports 139,279 55,688 140,000 40% 140,000 0
4740-5 Police Misc. Receiots 800,539 229,885 895,300 26% 860,300 135,000
4746 Property Auction 2,945 2,616 53,000 5% 5,000 148,000
4911 Restitutions 37,170 10,855 25,000 43% 25,000 0
4905 LitiQation Settlement 32,484 0 0 0% 0 0
4904 Drunk Driver Reimburml. 1,237 1,018 1,000 102% 1,500 500
4928 Bookina Fee Reimburml. 14,986 4,023 16,000 25% 11,000 15,000
4750 Investiaation Fee 13,348 11,117 13,000 86% 20,000 7,000
4924 Damage Clain Recovery 18,009 12,645 15,000 84% 30,000 15,000
Total Miscellaneous 3,847,332 2,273,660 4,738,900 48% 4,522,400 (216,500
I TOTAL GENERAL FUND
1100,673,212 1 40,853,651 1108,842,400 I
38%1 113,620,700 I
4,778,300 I
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2004 - 2005
ElEiSB I
__~_ .1 J;~
{o5'lJ!f!3~F..OtilO
4618 State Aid-Libraries
4850 Miscellaneous Recei ts
4851 Library Fines
."Tolal Libra ,FUnd~..J
289,523 170,921 87,187
13,411 16,680 20,695
72,206 69,174 65,472
. ,;I!lJl5!. ' Ml,37.5rl'Wll ~P6~W~1 i ~7~! I
106,CEMETERY FUNDJ!lim,-*,,<, iN~1f:,.~
4505 Interest on Idle Cash 26,394
4775 Cemete Burial Fee 66,513
4776 Sale of Vases 1,586
4777 Sale Concrete Boxes 30,069
4778 Sale Cemete Plots 67,001
4901 Misc. Receipts 2,000
,,'Tolal Cemeteryi;Undl*;,;:l;p. .~ ""llll\l,lll' ,.193:56aI l
107 CABLE,TV FUND~~ ,',
4505 Interest on Idle Cash
4922 Contract/Sale Services
~Jotal~eabJe TV Fund'
!(,~';~~~t
.,- -~ ,-
79,000
21,800
60,600
21,232 12,643 16,000 10,000
66,207 65,564 66,100 50,300
2,084 1,639 1,500 1,000
29,597 30,287 31,000 28,000
68,545 63,327 65,800 60,000
2,000
..~8'<<P65! i1l&.1l6.01
100,000
II '1,'- r~~~ ~ '-~iTiI'l
66,100
~.tl8l'ASSEif:!I;.eBF.Ef.IlWQElIi!lNI!).
4505 Interest on Idle Cash 30,451 26,530 18139 19,500 10,000
4672 Asset Forfeiture Federal DOJ 104,047 41,797 63,429 67,000 30,000
4927 Asset Forfeiture 311,346 797,790 380,634 360,000 135,000
~;""'~~~"~--~I1.r~~=;"" - .
~:!.;' ~ L',,,,,-~_~,,~~~_,-,-, ~
4,318
220,960
3,100
225,000
3,100
238,000
1. e:
4320 Animal License
4352 Misc. License & Permits
4410 General Fines
4430 Animal License Penal
4756 Animal Ado tion Fee
4757 Contractee Shelter Fee
4758 Livestock Fee
4759 A rehension Fee
4760 Board Fee
4761 Field Service Fee
4763 Owner Release Fee
4764 Vaccination Fee
4901 Miscellaneous Receipts
.,,.,,Tolal Animal ControIliul.d.~~:.
331 662
1,836
47,759
63,067
28,515
606,237
140
17,770
15028
1,378
31,861
13,083
2,127
~1"16(Y,,
335,632
3,300
17 ,970
40,815
38,797
687,616
362,500
3,300
19,000
41,700
36,000
689,000
42,200
17,400
800
20,100
20,200
2,300
i1.,1;2~;5QOf
362,500
3,300
28,000
41,700
55,000
689,000
40,000
18,600
800
18,000
20,200
2,300
n:~7::-~-:
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2004 . 2005
126 SPECIAL.cGAS TAX FUND 'f~~'
4505 Interest on Idle Cash
4610 State Aid-2106
4611 State Aid-2107
4612 State Aid-2107.5
4614 Pro 111-Hi hwa Users Tax
4945 Reimbursement
~,TotaI;GasliliaxlFiiEiOll[jj__1
527 REFI:.tSEiF;l:JN[;)f ,~~~
4505 Interest on Idle Cash
4830 Commercial Rubbish
4831 Commercial Bin Rent
4832 Commercial Bin Service
4833 Commercial S ecial
4837 Automated Commercial Rubbish
4840 Residential Water Billed
4841 Residential "B" Accounts
4843 Dino Bin Service
4901 Miscellaneous Other Revenue
4923 Sale Salvage Mater
-,QIaIj
33,583
414,721
154,673
6,847,829
587,726
18,980
7,286,966
528,629
1,654,284
200,609
129,306
48,031
729,367
1,568,403
10,000
1,182,489
24,255
389,879
114,931
6,860,577
617,256
2,635
7,354,118
553,122
1,712,204
818,710
15,181
3,933
419,146
129,760
7,073,827
585,887
11,770
7,580,751
557,772
1,936,214
792,790
65,096
5,000
463,100
142,500
8,360,000
. 665,000
14,300
8,:120,400
608,300
2,256,300
771,800
25,000
780,000
1,695,000
10,000
1,240,000
330,000
1,000
88,300
142,500
8,600,000
850 000
8,200,000
960,000
2,025,000
800,000
-............--.-~IT=v'rr~{''l:7r''','....,.l-';"'''. - - '".-.-----
-{. 1_,: '~_-'--'_______ ___J,~L.'h:~~~~L&:J~~4..~'t~~~_;".._ ::_ ~_~. ~_.
'!-\1t..t\~\-'l[~~~~~~';~~J
~~ ~-~-~~~".-~~--- ~.~.
r. 1:,J f~_ "tt ~.t'.:'.,.~H;-_.;.' ,.... '" ,..... ,,, ; '" ~ ,~".
...~'"""'- ~- ,-- '...... ...-_~......- ,. -."-
Ol'i
4505 Interest on Idle Cash
46131/2 Cent Sales Tax
4945 Constnuction Reimbursement
"!Jl!P
134,589
2,155.766
81,000
123,975
2,315,366
91,627
2,723,292
71,100
130,000
2,485,000
627,900
100,000
2,500,000
627,900
--:~rr'------~~!F--~--'--"'-':-"~-' --. -,
_I -",-",-_.__~';:jr:'~---a--'j!~ ___~~::.........:__ __'"'- _ ._'
1:\2lSEYM I
4505 Interest on Idle Cash
4820 Sewer Line Maint
,'fotal,5eWEii;il!lrfll,MalntenalJ<<El:
181,080
8~080l
165,000
fl~-- ___._n._~,
~~: --.....- :~~~~~.
165,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2004 .2005
~~
4505 Interest on Idle Cash
4520 Land & Buildin Rental
4530 Rental Fee - Parkin
4861 Pro ram & Facili User Fee
4862 Park Energy Fee
8tTPJaI:~IComplex Fund.lt _ .
1,136 204
74,356 76,411
73,402 133,372
70,353 78,785
688 795
.2.19,96511 ~89~59J I.
141,500
171,900
136,500
242ISTijE8i.e.0.NSIRUGJ;l0~lA.I.!lNI'!. III ..L
4630 State Aid-Street Constr.
4658 Federal Aid-FAU
4945 Construction Reimbursement
_To~IIStreeH;dIistr-!<FOndAt:jtl,lINJ 111111
397,748
12,978
~1ll':'f26lt
351,896
1,658,231
316,671
2f326tl.98J
268,800
3,608,400
2,260,600
.6'li1'37~8Jl.Q;I1
268,800
3,608,400
2,260,600
243 PARK<;CONSTRtlCTION FUND ^~_I-
4505 Interest on Idle Cash 26,201 20,040 3,293 14,000 1,000
4620 State Aid Park Dev - 168,596 562,571 2,925,900 2,925,900
4732 Park Develooment Fee 303,297 459,659 394,457 300,000 450,000
4901 Park Bond Monev - - - - -
4945 Construction Project Reimb. - - - - -
~==:Jri:~ ~~~-C~~~47~..1;'-'~--~~
~ _...J>.~~~~J~' -...-.""'_
~~
4505 Interest on Idle Cash
4651 Construction Reimbursement
4821 Sewer Lateral Fee
4822 Sewer Connection Fee
4930 Sewer Contrib. - Water
248,770
156,641
18,784 150,000 80,000
- 815,300 815,300
3,470 3,500 2,000
641,458 550,000 600,000
- 1,000,000 1,000,000
4,504
290,404
2,713
484,144
~-::J'.t:_~,
-~9.8.I
'"'~ ~', "77"'. .
~c&~~~.~I.o.J____~'-"'~"'~_~':"
2
4505 Interest on Idle Cash
4902 Contributions
4945 Reimburse Street Construction
23,505
1 00,000
19,028
12,066
85,000
17,000
5,500,000
50,000
5,500,000
.,...,,__.~~~'~=-'~--'--~~.-'~=='!:"""""""'i,-,.;vlrr~n:~'" - .--.. -
lL.~' 4:'.I~.Lgj'~\~~",~.._____ _..J~~L~~-"-'---~-""""- '
52,528
472,014
62,458
682,612
126,537
746,574
60,000
610,000
523,000
60,000
900,000
526,300
- n~=::C~ir7i'lI[~C:"--'-~'-- --".
'"."f '^ ~~~~........~~:..:...___._. ';
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2004 - 2005
24,111 26,601 18,374 26,000 15,000
106,000 159,000
187,912 664,595 474,957 415,000 550,000
834 ,400 834,400
IIdt38,1.~~l ~~
257~€I~yv.IDE AD:994~ .
4057 AD 994
~"Fota'lC;: "Wide AD 994~.. II. Jill
62it~€ENiIl~\SEay.Ic.ES:F..\;)f1IEl--
4897 Interdepartmental
OtliI(GeDti8I\\S8OOce$]~u,,""
.
!i2~1I! IN5!)~C~E.l!
4505 Interest on Idle Cash
4897 Interde artmental Recei ts
4906 Water De artment
4924 Damage Claim Recovery
234,851
1,628.500
224
23.710
108,587
1,949,000
16,885
72,560
2,460,600
89,442
90,000
2,878,700
90,000
2,878,700
...,.",!.--m1'-~~~-~~~1'~ -~. ....-c--Jrr.....,......,~1\:-~,.."~ - ~--:;:-.--
~~__._,~L~_j:ill:~~~-0.(:"l I;;~ ~I~ a.:~.c~~...:...J~-.!;..~ ,~::..:-~:~_ '
~~~
11,164
111,882
650
885,480
16,708
10,658
109,781
823
949,699
31,070
6,715
123,226
752
791,386
28,977
6,000
106,000
1,000
647,600
37,000
6,200
112,000
1,000
647,600
27,000
0ft'f~~;-=-~;"""'-~"l'~.~r-::.~~"1:~~---- --- .-
; _~ "-~:L~':'.;;~~'~"",h.-":':.:t.~__......___~_..._..........~,.~..._. . _ ...;,;';~_,'.J~_~~"",-...~c....;... _ ~ _ ~
~.-. ' ~ ...-_J
4897 Interdepartmental Receipts 4,346,703 4,552,112 3,890.269 3,979,600 3,979,600
4944 LED Retrofit Reimbursement 878,950 107,360 - 136,000 136,000
4901 Misc Receipts/Refunds & Rebates - - 1,571 - 6,800
~~"~r1~~~-PC~"'1-~~'--' ."
L:.-~ ~~"~ _ "'.~'-" " _
6-"lSJ~"'1JiII~~~Sl
4506 Interest
4670 EDA
4896 Re lacement Contribution
4897 Interde artmental Recei ts
4901/22 Misc, Other Receipts
8,456
1,103,200
4,958,535
15
5,712
1,043,500
4,763,187
485
~~~t:..~r1'
2,764,329
269,894
I ~ p - '!;~ gJi(.:';V;: I '. - ~ -::~::.:. ~~;~;r- :---..::--~~- . -
~__~-"~_4j~__ =_-_",---:;:- . _.,..,.,......_ll..II.I.~.i>o&o~____~.....L.J~ _4_
350,000
2,978,373
367,044
237
6,188
602,900
4,673,360
3,261
!a5'.2fl5:
5,400
602,900
5,104,700
11,800
5,400
602,900
5,175,000
40,600
. ;.J~~-~:~-::--.-.7
3,685,046
353,702
3,721,700
408,900
3,721,700
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2004 . 2005
J:S.~ .1~1iI '_.
67,9 Man . ament In(onnatlon Servi~'lIlII!lJ.
4670 EDA Reimbursement 1,150 1,213
4673 Water 337,680 417,800
4897 Interde artmental Recei ts 3,322.000 4,105,370
4901 Miscellaneous Receipts 437 150.098
fiTotal,MIS,li"und,;;"'~~\.f:iIlT' rr'_ i fl3;66t:267,l! ~ :e;61..4~Ji 1
644
373.400
3,245,100
161,636
~r7.8lll'7.80J
700
408,900
3,387,900
213,000
$~jo.10;5OQ
IGRAND TOTAL.....r. . Q<'",w.~~,JIJt, l '$ 52:596:4581~$'55'fT08:-295'11$ 51i\0251"7cWII$'7;EY;879,2Ql))~l!1Q\llJ:l!)JI
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2004.2005
TRANSFERS. IN VARIANCE
FY 2004.{)5 FY 2004.{)5 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
TO GENERAL FUND:
"From Special Gas Tax For- 2,810.000 2.810,000 0
Street Maintenance-$2,339,900
. Street Lighting - $470,100
"From Traffic Safety For- 585,000 626,600 41.600
Police Costs
"From 1/2 Cent Sales & Road Tax For- 215,000 215,000 0
Administration
"From Cultural Development Fund For- 304,000 402,000 98.000
Fine Arts/Civic & Promotional Costs
"From Traffic Systems Constructions For - 25,000 25.000 0
Administration
"From Computer Bond Fund For - 125,000 125,000 0
Refund General Fund
"From Telephone Fund For- 322,200 322,200 0
Refund Reserve Excess
"From Stonn Drain Construction For- 100,000 100,000 0
Administration
"From Refuse Fund For- 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 0
Administration
"From Sewer Line Maintenance Fund For- 175.000 175,000 0
Administration
"From Street Light/Sweeping Fund For- 20,000 75,000 55,000
Street Light Costs
"From Transportation Fund For - 181,500 181,500 0
Traffic Engineering Costs $60,000
Maint/Fuel for All. Fuel Veh $41,500
Crossing Guards $80,000
TOTAL GENERAL FUND $7.443,900 $7,638.500 194.600
TO ANIMAL CONTROL FUND:
"From General Fund For- 371.800 323,900 (47,900)
Operating Costs
.
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2004-2005
TRANSFERS - IN VARIANCE
FY 20Q4.()5 FY 20Q4.()5 FAVORABLEI
BUDGET MIDYR EST (UNFAVORABLE)
TO CATV FUND:
"From General Fund For- 401.900 402,000 100
Operating Costs
TO LIBRARY FUND:
"From General Fund For- 2.314.300 2.305.000 (9.300)
Operating Costs
TO PUBLIC PARK EXTENSION:
"From General Fund For- 0 0 0
Park Facilities Improvements
TO REFUSE:
"From General Fund For- 65,000 65.000 0
Street Sweeping
TO CENTRAL SERVICES FUND:
"From General Fund For - 0 60.000 60,000
Operating Costs
TO BASEBALL STADIUM:
"From General Fund For- 191.800 153.400 (38.400)
Operating Costs
TO SOCCER COMPLEX FUND:
"From General Fund For- 0 0 0
Operating Costs
TO CEMETERY FUND:
"From General Fund For- 0 21.500 21.500
Operating Costs
TO STREET CONSTRUCTION FUND:
"From General Fund For- 200.000 200.000 0
Bond Proceeds for HUB Project
TOTAL OTHER FUNDS $3.544.800 $3.530.800 114.000
IGRAND TOTAL TRANSFERS-IN
180.600 I
1$10.988,7001$11,169.300 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2004-2005
TRANSFERS - OUT - VARIANCE
FY 2004~5 FY 2~5 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
FROM GENERAL FUND:
'To Animal Control Fund For- $371,800 323,900 47,900
Operating Costs
'To Library Fund For- 2,314,300 2,305,000 9,300
Operating Costs
'To CATV For- 401,900 402,000 (100)
Operating Costs
'To Baseball Fund For- 191,800 153,400 38,400
Operating Costs
'To Central Services Fund For- 0 60,000 (60,000)
Operating Costs
'To Refuse Fund For- 65,000 65,000 0
Street Sweeping
'To Street Construction Fund For- 200,000 200,000 0
Bond Proceeds for HUB Project
'To Cemetery Fund For- 0 21,500 (21,500)
Operating Costs
'To Soccer Complex Fund For- 0 0 0
Operating Costs
'To Public Park Ex1ension For- 0 0 0
Park Facilities Improvements
TOTAL GENERAL FUND $3,544,800 $3.530,800 14,000
FROM TRAFFIC SAFETY:
'To General Fund For- 585,000 626,600 (41,600)
Police Costs
FROM SPECIAL GAS TAX:
'To General Fund For - 2,810,000 2,810,000 0
Street Main!. Costs-$2,339,900
Street Lighting Costs-$470,100
FROM 1/2 CENT SALES/ROAD TAX:
'To General Fund For- 215.000 215,000 0
Administration -$190,700
FROM COMPUTER BOND FUND:
'To General Fund For - 125,000 125,000 0
Refund General Fund
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2004-2005
TRANSFERS - OUT VARIANCE
FY 2004.(J5 FY 2004.(J5 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
FROM CULTURAL DEVELOPMENT
*T 0 General Fund For- 304,000 402,000 (98,000)
Fine Arts & Civic Promotional Costs
FROM TRAFFIC SYSTEM CONSTR
*To General Fund For- 25,000 25,000 0
Administration of Fund
FROM STORM DRAIN FUND
*To General Fund For- 100,000 100,000 0
Administration of Fund
FROM REFUSE FUND
*To General Fund For- 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
*T 0 General Fund For - 200,000 200,000 0
Administration
FROM SEWER LINE MAl NT FUND
*To General Fund For- 175,000 175,000 0
Administration
FROM TELEPHONE FUND
*To General Fund For- 322,200 322,200 0
Refund Reserve Excess
FROM STREET LIGHT/SWEEPING FUND
*To General Fund For- 20,000 75,000 (55,000)
Street Light Costs
FROM TRANSPORTATION FUND
*To General Fund For- 181,500 181,500 0
Traffic Engineering Costs $60,000
MainUFuel for All. Fuel Veh $31,500
Crossing Guards $80,000
TOTAL OTHER FUNDS $7,443,900 $7,638,500 (194,600\
IGRAND TOTAL TRANSFERS-OUT
I $10,988,700 1$11,169,300 ,
(180,600)1