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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon, Finance. . Subject: Receive and file the FY
Director 2003-2004 Preliminary Year-End
o RIG 1 N A L Report and the FY 2004-2005 First
Dept: Finance Quarter Report.
Date: 11/18/04
Synopsis of Previous Council Action:
August 16, 2004
Resolution 2004-263 approving and adopting the FY 2004-
2005 Budget.
November 17, 2004 Ways and Means Committee reviewed the FY 2003-2004
Preliminary Year-End Report and the FY 2004-2005 First
Quarter Report.
Recommended motion:
That the FY 2003-2004 Preliminary Year-End Report and the FY 2004-2005 First
Quarter Report be received and filed.
~,,~~
Sign t re
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached: Staff Report,
Attachment I & II
Ward: All
FUNDING REQUIREMENTS: Amount: N/A
Source:
Finance~~t'ciI~4
/'
Council Notes:
Agenda Item No. ;jf~s / ().~/or
CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
STAFF REPORT
SUBJECT
Receive and file the FY 2003-2004 Preliminary Year-End Report and the FY 2004-2005 First
Quarter Report.
BACKGROUND
On Wednesday, November 17, 2004, the Finance Department presented to the Ways and Means
committee the preliminary year-end report for FY 2003-2004 and the first quarter report for FY
2004-2005.
Attachment I is the Preliminary Year-End Report for FY 2003-2004. In summary, the City's
General Fund ended the FY 2003-2004 year with a net $23,964 less than was anticipated. The
total revenues and transfers out in the General Fund for FY 2003-2004 came in $404,483 lower
than anticipated but there was $380,519 net more in expenditures and other deductions than
anticipated. The major item that accounted for the lower net revenues is the interest earnings
were lower than estimated. All other city funds did end the fiscal year on target to what was
anticipated.
Attachment II is the First Quarter Report for FY 2004-2005. In summary the first quarter report
for FY 2004-2005 shows the City's General Fund revenues and expenditures to be on target. For
some of the major revenue sources included in the City's budget there has not been any
collections yet. These revenues will start to be collected at the end of December and early
January. The next quarter report will be presented at the end of January or beginning February
and will provide more insight into the City meeting its budget projections.
FINANCIAL IMPACT
The City ended FY 2003-2004 with a net $23,964 less than anticipated. This short fall reduces
the FY 04-05 budget excess from $41,100 to $17,136. There is no impact to City Department
operations and services to the public for this action.
RECOMMENDA nON
Receive and file the FY 2003-2004 Preliminary Year-End Report and the FY 2004-2005 First
Quarter Report.
-
TO:
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
INTEROFFICE MEMORANDUM
W'Y' ""d Mo"", Committoo ~ n ~
Barbara Pachon, Finance Director J~Otv
;I/h dmi":vI- f
FROM:
SUBJECT:
FY 2003-2004 Year End Budget Report
DATE:
November 12,2004
COPIES:
Mayor Valles; Council Members; Fred Wilson, City Administrator; Department Heads
Attached, for your review, is a preliminary year end budget report for FY 2003-2004. 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 2004-2005 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) is a summary report of all funds for FY 2003-2004. The estimated (unaudited) year-
end balances for all funds are in line with the estimates used for the FY 2004-2005 budget process. The
second page of the white report is a summary report of the General Fund for FY 2003-2004. Based on the
unaudited year end figures, the General Fund undesignated balance at 6/30/04 is now projected to be
$7,781,336. This updated undesignated fund balance is $23,964 less than the estimated fund balance used
for the FY 2004-2005 budget process. It should be noted that all of these funds have been budgeted to be
used in FY 2004-2005.
The second report (yellow) is a revenue report comparing actual revenues to the budget and to the revised
estimates used for the FY 2004-2005 budget process. Through June 30, 2004 we collected $268,211 less
than the revised revenue estimates used for the FY 2004-2005 budget process. The main reason for the
revenue shortfall was due to interest earnings were lower than anticipated after adjusting our investments to
the market at June 30th as is required by accounting standards.
The third 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 2003 - 2004
ESTIMATE ADDITIONS TOTAL DEDUCTIONS ESTIMATE~I
BALANCE ------- ----------- FOR ----------------- ------------ TOTAL BALANCE
FUND / TITLE 7-1-03 REVENUES I TRANSFER BUDGET EXPENSESITRANSFER DEDUCT 6-30-04
001 GENERAL FUND'
004 OLD FIRE FUND
102.473,189
1.416,773
SPECIAL REVENUE FUNDS:
105 LIBRARY (300 173,354 2,134,393 2,307,447 2,306,572 0 2,306,572 875
106 CEMETERY 0 175.460 6,142 181,602 181,577 0 181,577 25
107 CATV 22,300 76 094 459,783 558,177 546,850 0 546,850 11,327
108 ASSET FORFEITURE 792,400 519.452 0 1,311,852 518,550 0 518,550 793,302
109 PARKING & BUSINESS IMPR 0 0 0 0 0 0 0 0
110 PARKING DISTRICT 0 0 0 0 0 0 0 0
111 AIR QUALlTY-AB 2766 171,900 232,891 0 404,791 92,026 181,500 273,526 131,265
124 ANIMAL CONTROL 1900 1,202,947 295,341 1,497,388 1,497,238 0 1.497,238 150
128 TRAFFIC SAFETY 0 626,597 0 626,597 0 626,597 626,597 0
132 SEWER LINE MAINT 2,987,100 1,365,155 0 4,352,255 1.427,589 150,000 1,577,589 2,774,666
133 BASEBALL STADIUM 6,200 181,080 109,920 297,200 289,900 0 289,900 7,300
134 SOCCER COMPLEX 19,300 289,159 0 308.459 306,297 0 306,297 2,162
247 CULTURAL DEVELOPMENT 0 313,204 0 313,204 0 313,204 313,204 0
501 EMS 0 0 0 0 0 0 0 0
527 REFUSE 1,244,800 19,149,080 65,000 20.458,880 17.446,365 2,381,200 19,827,565 631,315
TOTAL SPECIAL REVENUES 5,242,800 24,304.473 3,070,579 32,617,852 24,612,964 3,652,501 28,265,465 4,352,387
CAPITAL PROJECT FUNDS:
122 ARTICLE 8 - L TF 0 16,602 0 16,602 0 16,602 16,602 0
126 SPECIAL GAS TAX 1,536,300 3,592,830 9,522 5,138,652 1,274,782 2,810,000 4,084,782 1,053,870
129 1/2 CENT SALES & RD TAX 4,145,700 2,886,020 0 7,031,720 2,092,098 215,000 2,307,098 4,724,622
131 SB 300 0 0 0 0 0 0 0 0
135 AB2928 TRAFFIC CONGST 365,300 6,514 0 371,814 129,869 0 129,869 241,945
241 PUBLIC PARK EXTENSION 47,400 870 37,100 85,370 44,218 0 44,218 41,152
242 STREET CONSTRUCTION (2,628,700 2,326,799 1,800,000 1.498,099 1,899,572 0 1,899,572 (401.473
243 PARK CONSTRUCTION 326,600 960 321 0 1,286,921 1,431,651 0 1,431,651 (144,730
244 CEMETERY CONSTR 28,300 3,880 0 32,180 0 0 0 32,180
245 SEWER LINE CONSTR 5,043,900 663,712 0 5,707,612 808,557 100,000 908,557 4,799,055
246 PUBLIC IMPROVEMENT 572,700 97,066 0 669,766 8,863 0 8,863 660,903
248 STORM DRAIN CONSTR 1,801,300 873,111 0 2,674.411 784,265 100 000 884,265 1,790,146
250 TRAFFIC SYSTEM CONSTR 823,600 493,331 7,080 1,324,011 372,985 25,000 397,985 926,026
257 CITY WIDE AD 994 0 28,837 0 28,837 0 28,837 28,837 0
TOTAL CAPITAL PROJECTS 12,062,400 11,949,893 1,853,702 25,865,995 8,846,860 3,295.439 12,142,299 13,723,696
INTERNAL SERVICE FUNDS:
621 CENTRAL SERVICES FUND (7,300 275,148 0 267,848 308,822 0 308,822 (40974
629 LIABILITY INSURANCE 460,800 2,542,390 0 3,003,190 3,493.465 0 3.493.465 (490,275
630 TELEPHONE SUPPORT 614,100 951,056 0 1,565,156 835,155 400 000 1,235.155 330,001
631 UTILITY FUND (642,300 3,891,840 0 3,249,540 3,963,370 0 3,963,370 (713,830
635 FLEET SERVICES 610,800 5,282,222 0 5,893,022 6,245,232 4,090 6,249,322 (356,300
678 WORKER'S COMP 17,360,200 4038,748 0 (3321,452 3,740,981 0 3,740981 (7,062,433
679 MANAGMT INFO SYSTEM 1,725,500 3,780,780 0 5,506,280 4,855,738 0 4,855,738 650,542
TOTAL INTERNAL SERVICE (4,598,600) 20,762,184 0 16,163,584 23.442,763 404,090 23,846,853 (7,683,269)
TOTAL ALL FUNDS
1 25.489,500 1159.489,739 112,259,709l197,238,948 1163,335,189112,259.7 091175,594,898121,644,050 I
'The General Fund estimated ending balance of $11,251,236 includes $3,469,900 budget reserve; $7,781,336 undesignated balance
that was used in the FY 04-05 budget; and $1,119,900 net carryover reserve.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
YEAR END FISCAL YEAR 2003-2004
GENERAL FUND
FY 2003-04 FY 2003-04 FY 2003-04
FINAL Last Revised UNAUDITED
BUDGET ESTIMATE ACTUALS
ESTIMATED REVENUE:
Property Taxes $ 7,955,000 $ 8,787,900 $ 8,787,966
Other Taxes 57,349.300 61,405.000 61,458.030
Licenses & Permits 6.938.500 7,225,800 7,226,649
Fines and Penalties 1,046,000 1,054,700 1,073,128
Use of Monev & Propertv 1.598,400 1,280,700 909,476
Intergovernmental 15,102,200 13,122,400 13.160.193
Charqes for Services 3,893,100 4,209,300 4.203,440
Miscellaneous 3,778,800 3,855,600 3.854,307
Total Estimated Revenues $ 97,661,300 $100,941,400 $100,673,189
Other Finance Sources-Bonds $ 2,000,000 $ 2.000.000 $ 1.800.000
Total Transfers In: $ 7,616,700 $ 7.271.700 $ 7.335,428
TOTAL ESTIMATED AVAILABLE: $107,278,000 $110,213,100 $109,808,617
ESTIMATED EXPENDITURES:
Mavor $ 1,080,500 $ 1,035,400 $ 980.880
Common Council 452,400 456.000 430,573
City Clerk 1,189,900 1,189,900 1.157.504
Citv Treasurer 136,100 138,000 137.721
City Attorney. 2,427,400 2,414.200 2,406.585
Code Compliance 3,005,400 2,928,200 2.897,101
General Government 7,336,600 6,884,700 6.560.392
City Administrator 552,600 528,300 526,992
Human Resources 362,700 331,700 330,621
Finance 1,187.900 1,147,600 1.138.693
Civil Service 227.000 235,000 243,147
Development Services 8,101,700 7,595,800 6.903.208
Fire 24,048,500 25,150,000 24.852.170
Police 45,257,600 45,345.500 45.513.387
Facilities Manaqement 3,876,500 3,450,000 3,306.085
Parks, Recreation, & Comm Serv 5,341,300 5,050,000 5,122,323
Public Services 2,949.200 2,675,000 2.805.320
Total Estimated Expenditures $107,533,300 $106,555,300 $105,312,702
Estimated Expenditure SavinQs $ (500.000 $ - $ -
Net Carryover Requests $ - $ - $ 1,119,900
Bond Proceeds to Street Constr. Fd $ 2.000.000 $ 2.000,000 $ 1.800,000
Total Transfers Out: $ 3,443.700 $ 3,165,500 $ 3.107.679
TOTAL EST DEDUCTIONS: $112,477,000 $111,720,800 $111,340,281
EXCESS I (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (5,199,000) $ (1,507,700) $ (1,531,664)
BEGINNING BALANCE 7-1-03 $ 12,782,900 $ 12,782,900 $ 12,782,900
ESTIMATED ENDING BALANCE $ 7,583,900 $ 11,275,200 $ 11,251,236
BUDGETED RESERVE- $ 6,761,700 $ 6,761,700 $ 6,761,700
Amt. borrowed for VLF Loan $ - $ (3,291,800) $ (3,291,800)
NET BUDGETED RESERVE AMT. $ 6,761,700 $ 3,469,900 $ 3,469,900
EST UNDESIGNATED 6-30-04: $ 822,200 $ 7,805,300 $ 7,781,336
VARIANCE
FINAL BUDI
UNAUDIT ACT
$ 832,966
4.108.730
288,149
27,128
1688,924
11,942.007-
310.340
75.507
$ 3,011,889
$ 1200.000
$ 1281.272
$ 2,530,617
$ 99.620
21.827
32.396
11.621
20.815
108.299
776.208
25.608
32.079
49.207
116.147
1,198.492
1803.670
1255,787
570,415
218.977
143.880
$ 2,220,598
$ 1500.000
$ 11.119.900
$ 200,000
$ 336.021
$ 1,136,719
$ 3,667,336
$ -
$ 3,667,336
$ -
$ 3,291,800
$ 3,291,800
$ 6,959,136
...
VARIANCE
LAST ESTI
UNAUDIT ACT
$ 66
53,030
849
18,428
1371.224
37,793
15,860
11,293
$ (268,211 )
$ 1200.000
$ 63,728
$ (404,483)
$ 54.520
25,427
32,396
279
7,615
31.099
324.308
1,308
1.079
8,907
18,147'
692,592
297.830
1167.887-
143.915
172,323
1130.320
$ 1,242,598
$ -
$ 11.119.900
$ 200,000
$ 57.821
$ 380,519
$ (23,964)
$ -
$ (23,964)
$ -
$ -
$ -
$ (23,964)
- $3.291,800 has been borrowed from the Budget Reserve by the General Fund to cover the VLF revenue shortfall that resulted
from the City making a mandatory loan to the State of Calif. In FY 2006-2007, when the State will repay the loan, the
$3,291,800 will be recognized as revenue and the budget reserve will be reinstated back to the full $6,761,700.
--- ---
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2003-2004
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
PROPERTY TAXES
4001 Current Secured 6,800,000 7,385,400 7,385,445
4002 Current Unsecured 390,000 449,700 449,712
4006 Supplemental 285,000 439,800 439,855
4003 Prior Taxes 370,000 389,000 388,958
4005 Other 110,000 124,000 123,996
Total Taxes 7,955,000 8,787,900 8,787,966
OTHER TAXES
4221 Sales Tax 31,400,000 32,277,400 32,277,342
4224 Utility User Tax 19,330,000 21,801,100 21,802,368
4201/14 Franchise Tax 2,631,300 2,772,400 2,796,720
4222 Transient Occupancy 2,625,000 2,771,100 2,797,346
4223 Prop. Transfer Tax 425,000 795,000 795,166
4225 Sales Tax Public Safety 650,000 700,000 701,088
4215 Tow Franchise 288,000 288,000 288,000
Total Taxes 57,349,300 61,405,000 61,458,030
LICENSES AND PERMITS
4301 Business Registration 4,780,000 4,808,800 4,808,603
4330 BuildinQ Permits 630,600 618,600 618,186
4342 EMS Membership 18,500 17,000 17,4 77
4331 Mechanical Permits 240,000 255,000 254,563
4305 Annual Alarm Permit 225,000 216,000 216,805
4362 On Site Permits 300,000 291,000 291,009
4363 On Site Plan Check 80,000 148,000 148,306
4361 Construction Permits 120,000 220,000 219,585
4336 Fire Code Permits 247,600 229,500 229,305
4337 Fire Plan Cheek 120,000 130,000 129,655
4351 Street Cut Permits 60,200 126,300 126,328
4333 Mobile Home Park Permit 32,000 29,000 29,487
4352 Misc Licenses & Permits 50,000 90,000 90,633
4304 Mise PlanninQ Permits 21,500 24,900 24,911
4303 Mise City Clerk Permits 7,000 10,500 10,546
4360 Grading Permits 6,100 11 ,200 11 ,250
Total License & Permit 6,938,500 7,225,800 7,226,649
FINES AND PENAL TIES
4420 ParkinQ Citations 902,000 865,000 868,945
4410 General Fines 140,000 189,000 203,692
4450 Fire Citations 1,000 500 315
4421 Vehicle Abatement Fines 3,000 200 176
Total Fines/Penalties 1,046,000 1,054,700 1,073,128
BUDGET/ REV ESTJ
ACTUAL ACTUAL
585,445 45
59,712 12
154,855 55
18,958 (42)
13,996 (4)
832,966 66
877,342 (58)
2,472,368 1,268
165,420 24,320
172,346 26,246
370,166 166
51,088 1,088
0 0
4,108,730 53,030
28,603 ( 197'
(12,414) (414'
(1,023) 477
14,563 (437'
(8,195) 805
(8,991 ) 9
68,306 306
99,585 (415'
(18,295) (195'
9,655 (345\
66,128 28
(2,513) 487
40,633 633
3,411 11
3,546 46
5,150 50
288,149 849
(33,055) 3,945
63,692 14,692
(685) (185)
(2,824 ) (24)
27,128 18,428
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2003-2004
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
USE OF MONEY AND PROPERTY
4520 Land & Building Rental 400,000 275,000 270,033
4505 Interest EarninQs 650,000 310,000 (64,422)
4530 Parking Rental Fee 40,000 48,000 47,474
4922-26 Sale of Property 460,400 610,700 611,631
4540 Vending Machine Commission 48,000 37,000 44,760
Total Money & Property 1,598,400 1,280,700 909,476
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 11,850,000 8,884,700 8,884,730
4621 Booking Fee Subvention 0 689,000 689,066
4622 ERAF Subvention 0 0 0
4670 CDBG Reimbursement 2,231 ,200 2,471,500 2,492,274
4670 20% Reimbursement 40,800 40,800 40,800
4670 Tax Increment Reimb. 184,900 184,900 184,900
4606 Homeowner's Exemption 155,500 156,500 156,542
4626 POST 185,000 142,400 142,444
4673 Water Reimbursement 215,000 150,000 166,140
4625 State-Mandated Costs 0 0 30
4615 Disaster Prep. Program 14,800 27,200 27,181
4607 Off-HiQhway Vehicle Tax 5,000 4,200 4,157
4619 Mutual Aid/Disaster Reimb. 100,000 247,000 247,685
4671 SBIAA Reimbursement 120,000 124,200 124,244
Total Intergovernmental 15,102,200 13,122,400 13,160,193
CHARGES FOR SERVICE
4731 Plan Check Fee 295,900 339,900 339,434
4880 EMS User Fee 530,000 499,000 498,559
4798 Storm Drain Utility Fee 250,000 253,000 256,644
4815 Weed Abatement 300,000 335,000 322,678
4733 BuildinQ Demolition 400,000 623,300 609,035
4747 False Alarm Fee 65,000 54,000 54,013
4714 Develp Proiects 522,900 538,900 537,164
4743 Towing Admin Fee 110,000 154,000 153,900
4766 BuildinQ Permit Review 3,500 7,000 6,836
4719 HUD BuildinQ Inspection 0 0 0
4720 Planning Plan Review 95,000 95,000 95,059
4782/4 Public Wk Subdivision 85,000 167,000 177,119
4785 Non Subdivision Str Imp 500 44,000 43,991
4711 Subdivision 98,500 100,800 100,858
4718 Environmental 10,000 25,000 25,448
4735 Release Notice of Pendency 20,000 16,000 16,047
4863 Class ReQistration Fee 39,100 20,000 19,815
4780 Misc Develp. Servs. Charges 20,000 29,000 28,917
4862 Park EnerQY Fee 15,000 9,000 8,853
4707 Passport Fees 95,000 86,000 85,891
BUDGET/ REV ESTI
ACTUAL ACTUAL
(129,967) (4,967'
(714,422) (374,422'
7,474 (526\
151,231 931
(3,240) 7,760
(688,924) (371,224)
(2,965,270) 30
689,066 66
0 0
261,074 20,774
0 0
0 0
1,042 42
(42,556) 44
(48,860) 16,140
30 30
12,381 (19)
(843) (43)
147,685 685
4,244 44
(1,942,007) 37,793
43,534 (466'
(31,441 ) (441 '
6,644 3,644
22,678 (12,322'
209,035 (14,265'
(10,987) 13
14,264 (1,736)
43,900 (100\
3,336 (164 \
0 0
59 59
92,119 10,119
43,491 (9'
2,358 58
15,448 448
(3,953) 47
(19,285) (185)
8,917 (83)
(6,147) (147\
(9,109) (1 09)
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2003-2004
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
4702 County Contract 250,000 250,000 250,000
4751 Fire Apartment Inspections 60,000 22,000 21,675
4752 Fire Wildland Inspections 13,400
4864 Swimminq Pool Fee 93,000 50,000 50,273
4861 Progrm/Facility Use Fee 49,600 36,700 36,666
4865 Non-Resident Fees 2,500 1,500 1,605
4710 Misc Development Services 60,000 63,800 63,797
4789 Archival Fee - Dev Servs 13,200 12,800 12,818
4790-6 Signal MaintlEnergy 25,000 7,400 17,342
4802 Str Liqht Enerqy Fee 20,000 38,000 37,821
4701 Election Filina Fee 5,000 10,500 10,120
4705 Utility Collection Fee 87,000 40,000 40,339
4881 Paramedic Reimb Contract 259,000 280,700 280,723
Total Charges 3,893,100 4,209,300 4,203,440
MISCELLANEOUS
4906 Water Fund Contr. 1,905,000 1,957,700 1,957,748
4910 Admin Service Charqe 344,800 345,600 345,682
4901 Misc. Other Revenue 360,000 291,000 285,684
4912 Off Track Bettinq 160,000 198,000 198,217
4741 Sale of Photos 149,500 139,300 139,279
4809-10 Misc Dev. Services 9,000 7,000 6,979
4740-5 Police Misc. Receipts 757,000 800,500 800,539
4746 Property Auction 6,000 3,000 2,945
4750 Investiqation Fee 13,000 13,000 13,348
4905 Litiqation Settlement 0 32,500 32,484
4904 Drunk Driver Reimburmt. 1,000 1,000 1,237
4928 Booking Fee Reimburmt. 16,000 15,000 14,986
4911 Restitutions 25,500 37,000 37,170
4924 Damage Claim Recovery 32,000 15,000 18,009
Total Miscellaneous 3,778,800 3,855,600 3,854,307
1 TOTAL GENERAL FUND
BUDGETI REV ESTI
ACTUAL ACTUAL
0 0
(38,325) (325)
(13,400) 0
(42,727) 273
(12,934) (34)
(895) 105
3,797 (3'
(382' 18
(7,658' 9,942
17,821 (179)
5,120 (380)
(46,661 ' 339
21,723 23
310,340 (5,860)
52,748 48
882 82
(74,316' (5,316'
38,217 217
(10,221' (21 )
(2,021 ' (21 ,
43,539 39
(3,055' (55'
348 348
32,484 (16)
237 237
(1,014' (14)
11,670 170
(13,991 ) 3,009
75,507 (1,293)
197,661,300 1100,941,400 1100,673,189 1 1 3,011,889 1 (268,211 )1
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2003-2004
TRANSFERS - IN FY 2003-04 FY 2003-04 VARIANCE
FY 2003-04 REVISED UNAUDIT REV ESTIMATE/
BUDGET ESTIMATE ACTUAL UNAUDlT 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 - 650,000 585,000 626,597 41,597
Police Costs
*From 1/2 Cent Sales & Road Tax For- 215,000 215,000 215,000 0
Administration
*From Cultural Development Fund For- 304,000 304,000 313,204 9,204
Funding Fine Arts and Civic and
Promotional Costs
*From Traffic Systems Const. For - 25,000 25,000 25,000 0
Administration
'From Fleet & Equip. Acquisition Funds For 300,000 0 4,090 4,090
Refund Reserve Excess
*From Telephone Fund For- 400,000 400,000 400,000 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- 100,000 100,000 100,000 0
Administration
*From Sewer Line Maint. Fund For- 150,000 150,000 150,000 0
Administration
.
*From City Wide AD 994 Fund For - 0 20,000 28,837 8,837
Street Lighting
*From Transportation Fund For- 181,500 181,500 181,500 0
Traffic Engineering Costs $50,000
MainUFuel Alt. Fuel Veh $41,500
Crossing Guards $80,000
TOTAL GENERAL FUND $7,616,700 $7,271,700 $7,335.428 $63,728
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2003-2004
TRANSFERS - IN FY 2003-04 FY 2003-04 VARIANCE
FY 2003-04 REVISED UNAUDIT REV ESTIMATEI
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO ANIMAL CONTROL FUND:
*From General Fund For - $ 386,000 $ 388,900 $ 295,341 $ (93,559)
Operating Costs
TO CATV FUND:
*From General Fund For- 463,400 427,700 459,783 32,083
Operating Costs
TO LIBRARY FUND:
*From General Fund For - 2,197,800 2,132,400 2,134,393 1,993
Operating Costs
TO PUBLIC PARK EXTENSION:
*From General Fund For- 37,100 37,100 37,100 0
Park Facilities Improvements
TO REFUSE:
*From General Fund For- 65,000 65,000 65,000 0
Street Sweeping
TO BASEBALL STADIUM:
*From General Fund For - 245,900 114,400 109,920 (4,480)
Operating Costs
TO GAS TAX FUND:
*From Article 8 L TF Fund For- 9,500 0 9,522 9,522
Project Costs
TO TRAFFIC SYSTEM CONSTR. FUND:
*From Article 8 L TF Fund For - 7,100 0 7,080 7,080
Project Costs
TO CEMETERY FUND:
*From General Fund For- 48,500 0 6,142 6,142
Operating Costs
TO STREET CONSTRUCTION FUND:
*From General Fund For - 2,000,000 2,000,000 1,800,000 (200,000)
Bond Proceeds for HUB Project
TOTAL OTHER FUNDS $ 5,460,300 $ 5,165,500 $4,924,281 ($241,219)
IGRAND TOTAL TRANSFERS-IN
I $13,077,000 I $12,437,200 I $12,259,709l
($177,491)1
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2003-2004
TRANSFERS - OUT FY 2003-04 FY 2003-04 VARIANCE
FY 2003-04 REVISED UNAUDIT REV EST/
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM GENERAL FUND:
*To Animal Control Fund For- $386,000 $ 388,900 $ 295,341 $ 93,559
Operating Costs
*To CATV Fund For- 463,400 427,700 459,783 (32,083)
Operating Costs
*To Library Fund For - 2,197,800 2,132,400 2,134,393 (1,993)
Operating Costs
*To Baseball Fund For - 245,900 114,400 109,920 4,480
Operating Costs
*To Refuse Fund For - 65,000 65,000 65,000 0
Street Sweeping
*To Public Park Extension For - 37,100 37,100 37,100 0
Park Facilities Improvements
*To Cemetery For- 48,500 0 6,142 (6,142)
Operating Costs
*To Street Construction Fund For- 2,000,000 2,000,000 1,800,000 200,000
Operating Costs
TOTAL GENERAL FUND $5,443,700 $5,165,500 $4,907,679 $ 257,821
FROM SPECIAL GAS TAX:
*To General Fund For - 2,810,000 2,810,000 2,810,000 0
Street Lighting-$4 70,100
Street Maintenance-$2,339,900
FROM TRAFFIC SAFETY:
*To General Fund For - 650,000 585,000 626,597 (41,597)
Police Costs
FROM 1/2 CENT SALES/ROAD TAX:
*To General Fund For- 215,000 215,000 215,000 0
Administration
FROM FLEET & EQUIP ACQUISITION FUND
*To General Fund For - 300,000 0 4,090 (4,090)
Refund Reserve Excess
FROM TELEPHONE FUND
*To General Fund For - 400,000 400,000 400,000 0
Refund Reserve Excess
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2003-2004
TRANSFERS - OUT FY 2003-04 FY 2003-04 VARIANCE
FY 2003-04 REVISED UNAUDIT REV ESTI
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM CULTURAL DEVELOPMENT
*To General Fund For- 304,000 304,000 313,204 (9,204)
Fine Arts & Civic Promotional
FROM TRAFFIC SYSTEM CONSTR
*To General Fund For- 25,000 25,000 25,000 0
Administration of Fund
FROM ARTICLE 8 L TF FUND
*To Gas Tax For - 9,500 0 9,522 (9,522)
Project Costs
*To Traffic System Constr. For - 7,100 0 7,080 (7,080)
Project Costs
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- 100,000 100,000 100,000 0
Administration
FROM SEWER LINE MAINT FUND
*To General Fund For- 150,000 150,000 150,000 0
Administration
FROM City Wide AD 994 FUND
*To General Fund For - 0 20,000 28,837 (8,837)
Street Light Costs
FROM TRANSPORTATION FUND
*To General Fund For- 181,500 181,500 181,500 0
Traffic Engineering $60,000
MaintlFuel Alt. Fuel Veh $41,500
Crossing Guards $80,000
TOTAL OTHER FUNDS $7,633,300 $7,271,700 $7,352,030 $ (80,330)
IGRAND TOTAL TRANSFERS-OUT
1$13,077,000 1$12,437,200 1$12,259,709 I
$177,491 I
-
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
INTEROFFICE MEMORANDUM
JJl/ndn/#krf- ff
SUBJECT:
Ways and Means Committee n r
B...ba.-a P",hon, Finance Di'CC10{P r{u 4'-
FY 2004-2005 General Fund Budget Report
TO:
FROM:
DATE:
November 12, 2004
COPIES:
Mayor Valles; Council Members; Fred Wilson, City Administrator;
Department/Division Heads
Attached, for your review, is the first budget report for FY 2004-2005. 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 (White) is an updated summary for the General Fund for FY 04-05. This report starts
with the original adopted budget for FY 04-05. The middle column shows the proposed carryovers from
FY 03-04 that will be on the December 6th Council agenda for approval. It has been assumed at this time
that all carryovers will be approved, as they are routine and were taken into account during the FY 03-04
budget process. As this report indicates, if all the carryovers are approved there will be a net loss in the
General fund balance of$23,964. As a result of this decrease, the undesignated fund balance in the
General Fund will be decreased from $41,100 to $17,136. The available General Fund Budget Reserve
will be $3,469,900 until the State repays the City the VLF loan in FY 06-07.
The second report (Blue) is an update on revenue collections for FY 2004-2005. Through September 30,
2004, we have collected 14.6% of budgeted revenues, which equals $15,415,080. At this same time last
year we had collected $14,159,509 in revenues which is 13.6% of the actual amount of revenues
collected for FY 2003-2004.
The second report (Pink) is the regular expenditure report by Department. Department expenditures
through September 30,2004, are $27,905,171 or 23.6% of the budget. At this same time last year we had
expended $25,347,545 or 24.1 % of the actual amount expended. Assuming Departments were going to
spend all oftheir budgets and in equal monthly amounts, 25% of their budgets should be expended by
September 30, 2004.
The third report (Yellow) 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 yellow page indicates the total personnel expenditures for public safety.
The fourth report (Purple) 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 30,2004.
Please let me know if you have any questions.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAI~ 2004-2005
GENERAL FUND
II APPROVED BUDGET PROPOSED UPDATED BUDGET
FY 04-05 CARRYOVERS FY 04-05
ESTIMATED REVENUE II
Property Taxes $ 17,464,200 0 $ 17,464,200
Other Taxes 63,561,300 0 63,561,300
Licenses & Permits 7,028,600 0 7,028,600
Fines and Penalties 1,124,000 0 1,124,000
Use of Money & Property 856,000 0 856,000
Intergovernmental 6,011,100 72,400 5,938,700
Charges for Services 4,936,600 9,300 4,927,300
Miscellaneous 4,623,700 0 4,623,700
Total Estimated Revenues $ 105,605,500 81,700 $ 105,687,200
Total Transfers In $ 7,443,900 0 $ 7,443,900
TOTAL ESTIMAT~D FUNDS AVAILABLE $ 113,049,400 81,700 $ 113,131,100
ESTIMATED EXP~NDITURES
Mayor $ 993,800 $ 8,200 $ 1,002,000
Common Council 462,400 27,900 490,300
City Clerk 1,162,400 40,800 1,203,200
City Treasurer 146,900 0 146,900
City Attorney 2,441,200 4,300 2,445,500
Code Comoliance 3,050,500 75,400 3,125,900
General Government 12,224,800 71,000 12,295,800
City Administrator 581,800 0 581,800
Civil Service 230,700 0 230,700
Human Resource 378,500 0 378,500
Finance 1,197,200 0 1,197,200
Develooment Services 4,398,700 620,700 5,019,400
Fire 27,373,700 20,400 27,394,100
Police 48,343,600 81,900 48,425,500
Facilities Manaaement 3,980,800 140,700 4,121,500
Parks, Recreation, & Comm Service 5,457,800 42,600 5,500,400
Public Services 5,847,400 67,700 5,915,100
Total Estimated Expenditures $ 118,272,200 $ 1,201,600 $ 119,473,800
Total Estimated Expenditure Savings $ (803,400) $ - $ (803,400)
Total Transfers Out $ 3,344,800 $ - $ 3,344,800
TOTAL ESTIMATj:D DEDUCTIONS $ 120,813,600 $ 1,201,600 $ 122,015,200
EXCESS (DEFICI,ENCY) AVAILABLE $ (7,764,200) $ (1,119,900) $ (8,884,100)
OVER, DEDUCTIONS
IESTIMATED BEGINNING FUND BALANCE 1$ 14,567,000 I $ (2,195,864)1 $ 12,371,1361
I ESTIMATED ENQING FUND BALANCE 1$ 6,802,800 I $ (3,315,764)l $ 3,487,0361
BUDGETED RE~ERVE · $ 6,761,700 $ (3,291,800) $ 3,469,900
Aml borro\(ed for VLF Loan $ (3,291,800) $ 3,291,800 $ -
NET AVAILABLE'BUDGET RESERVE $ 3,469,900 $ . $ 3,469,900
IBUDGET EXCESS I (DEFICIENCY)
l $
41,100 I $
(23,964)1 $
17,1361
. The budget reserve is made up of $2,500,000 from FY 98-99; $1,627,400 from
FY 99-00; $2,831,600 from FY 00-01and $2,870,900 from FY 01-02. Used
($3,068,200) of the reserve in FY 02-03. Borrowed $3,291,800 in FY 03-04
which will be paid back from the State in FY 06-07.
CITY OF SAN BERNARDINO
FISCAL YEAR 2004-2005
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2004
DESCRIPTION
ACTUAL
2003-2004
JUL-5EPT
2003-2004
PROPERTY TAXES
4001 Current Secured 7,385,445 - 0.0%
4002 Current Unsecured 449,712 - 0.0%
4003 Prior Taxes 388,958 - 0.0%
4006 Supplemental 439,855 - 0.0%
4005 Other 123,995 - 0.0%
4007 Prop Tx In Lieu of VLF - - 0.0%
Total Property Taxes 8,787,965 - 0.0%
MAJOR REVENUE SOURCES
4221 Sales Tax 32,277,342 5,973,158 18.5%
4220 Prop Tx In Lieu of Sales T - - 0.0%
4224 Utility User Tax 21,802,368 3,931,036 18.0%
4603 Motor Vehicle 12,176,530 648,028 5.3%
4670 EDA Reimb. - CDBG 2,593,874 19,574 0.8%
4670 EDA Reimb. - 20% 40,800 - 0.0%
4670 EDA Reimb. - Other 83,300 - 0.0%
4201/11 Franchise Tax 2,796,720 81,325 2.9%
4906 Water Fund Contr. 1,957,748 186,602 9.5%
Total Major Revenues 73,728,682 10,839,723 14.7%
CITY CLERK
4301 Business Reqistration 4,808,603 920,235 19.1%
4222 Transient Occupancy 2,797,346 430,169 15.4%
4303 Misc City Clerk 10,546 1,939 18.4%
4701 Election Filing Fee 10,120 10,099 99.8%
4707 Passport Fees 85,891 22,023 25.6%
Total City Clerk 7,712,506 1,384,465 18.0%
CODE COMPLIANCE
4421 Vehicle Abatement 176 83 47.2%
4733 Buildinq Demolition 609,035 47,832 7.9%
4735 Release Pendency Notice 16,047 3,406 21.2%
4748 Vehicle Repossession Fee - - 0.0%
4815 Weed Abatement 322,678 42,874 13.3%
Total Code Compliance 947,936 94,195 9.9%
FACILITIES MANAGEMENT
4420 Parkinq Citations 868,945 126,622 14.6%
4520 Land/Buildinq Rental 270,033 7,387 2.7%
4530 Parkinq Rental Fee 47,474 3,136 6.6%
4540-41 Vendinq Machines 44,760 976 2.2%
Total Facilities Mgmt 1,231,212 138,121 11.2%
BUDGET
2004-2005
JUL-5EPT
2004-2005
7,665,000 - 0.0%
460,000 - 0.0%
395,000 - 0.0%
450,000 - 0.0%
125,000 - 0.0%
8,369,200 - 0.0%
17,464,200 - 0.0%
26,225,000 5,813,407 22.2%
7,875,000 - 0.0%
22,215,900 3,886,157 17.5%
1,4 78,300 488,130 33.0%
2,778,400 (6,498) -0.2%
40,800 - 0.0%
83,300 - 0.0%
2,802,400 29,055 1.0%
1,960,000 413,532 21.1%
65,459,100 10,623,783 16.2%
4,830,000 1,266,628 26.2%
2,800,000 474,309 16.9%
10,500 1,441 13.7%
500 - 0.0%
90,000 15,582 17.3%
7,731,000 1,757,960 22.7%
3,000 700 23.3%
400,000 60,599 15.1%
20,000 5,395 27.0%
- 1,350 0.0%
300,000 36,998 12.3%
723,000 105,042 14.5%
970,500 242,906 25.0%
269,000 197,335 73.4%
50,000 6,973 13.9%
37,000 651 1.8%
1,326,500 447,865 33.8%
CITY OF SAN BERNARDINO
FISCAL YEAR 2004-2005
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2004
DESCRIPTION
ACTUAL
2003-2004
JUL-5EPT %
2003-2004 COLL
FIRE DEPARTMENT
4880 EMS User Fee 498,559 113,272 22.7%
4881 Paramedic Reimb Contr 280,723 64,782 23.1%
4702 County Contract 250,000 - 0.0%
4450 Fire Citations 315 125 39.7%
4342 EMS Membership 17.477 9,962 57.0%
4336 Fire Code Permits 229,305 46,241 20.2%
4337 Fire Plan Check 129,655 36,125 27.9%
4615 Disaster Prep. Reimb. 27,181 - 0.0%
4751 Fire Apartment Inspec. 21,675 - 0.0%
4753 Fire Archival Fee - - 0.0%
4754 Fire Business Occup Insp - - 0.0%
4755 Fire Rental Inspection - - 0.0%
4752 Fire Wildland Inspec. - - 0.0%
Total Fire Department 1,454,890 270,507 18.6%
PARKS & RECREATION
4864 Swimming Pool Fee 50,273 41,539 82.6%
4861 Progrm/Facility Use 36,666 5,955 16.2%
4862 Park Energy Fee 8,853 868 9.8%
4863 Class Reoistration 19,815 4,218 21.3%
4705 Utility Collection 40,339 21,504 53.3%
4865 Non-Resident Fees 1,605 279 17.4%
Total Parks Dept 157,551 74,363 47.2%
DEVELOPMENT SERVICES
4304 Misc Permits 24,911 6,155 24.7%
4330 Buildino Permits 618,186 184,321 29.8%
4331 Mechanical Permits 254,562 74,838 29.4%
4333 Mobile Home Park 29.487 10 0.0%
4351 Street Cut Permits 126,328 2,388 1.9%
4352 Misc. License/Permits 90,632 23,235 25.6%
4360 Grading Permits 11,250 2.486 22.1%
4361 Construction Permits 219,585 43,350 19.7%
4362 On Site Permits 291,009 111 ,606 38.4%
4363 On Site Plan Check 148,306 72,046 48.6%
4710 Misc Plannino 63,797 6,039 9.5%
4711 Plannino Subdivision 100,858 12,926 12.8%
4714 Develp Project 537,164 37,374 7.0%
4718 Environmental 25.448 1.415 5.6%
4720 Planning Plan Review 95,059 20,614 21.7%
4731 Plan Check Fee 339.434 68,132 20.1%
4766 Building Permit Rev 6,836 991 14.5%
4780 Misc Public Work 28,917 6,346 21.9%
4782/4 PW Subdivision 177,119 35,024 19.8%
4785 Non Subdivision Str 43,991 725 1.6%
4789 Archival Fee 12,818 - 0.0%
4790-6 Sig MainUEnergy 17,342 - 0.0%
4798 Storm Drain Utility 256,644 48,532 18.9%
4802 Str Lioht Eneroy Fee 37,821 6,619 17.5%
4810 Misc. Development Serv 6,979 233 3.3%
Total Development Servs 3,564,483 765,405 21.5%
BUDGET
2004-2005
JUL-5EPT
2004-2005
850,000 168,934 19.9%
259,000 21,594 8.3%
250,000 125,000 50.0%
500 - 0.0%
15,000 8,030 53.5%
235,000 65,053 27.7%
135,000 44,104 32.7%
14,800 - 0.0%
50,000 - 0.0%
6,200 - 0.0%
185.400 33.414 18.0%
494,300 - 0.0%
- 425 0.0%
2,495,200 466,554 18.7%
90,800 47,143 51.9%
56,100 19,014 33.9%
10,000 275 2.8%
30,000 5,257 17.5%
50,000 - 0.0%
2,500 487 19.5%
239,400 72,176 30.1%
21,500 4,915 22.9%
650,600 240,094 36.9%
270,000 88,716 32.9%
33,000 - 0.0%
85,000 8,943 10.5%
70,000 30,376 43.4%
8,000 6,236 78.0%
200,000 92,541 46.3%
315,000 185,027 58.7%
150,000 124,856 83.2%
68,000 14,916 21.9%
98,500 14,308 14.5%
168,300 43.446 25.8%
25,000 5.470 21.9%
95,000 37,870 39.9%
340,000 166.423 48.9%
8,000 1,122 14.0%
54,600 6.415 11.7%
110,000 86,526 78.7%
10,000 14,259 142.6%
10,000 8,998 90.0%
25,000 10,024 40.1%
283,000 82,093 29.0%
28,000 - 0.0%
8,000 2.403 30.0%
3,134,500 1,275,977 40.7%
CITY OF SAN BERNARDINO
FISCAL YEAR 2004.2005
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2004
I ACTUAL JUL-5EPT %
DESCRIPTION 2003-2004 2003-2004 COLL
POLICE DEPARTMENT
4215 Tow Franchise 288,000 72,000 25.0%
4305 Annual Alarm Permit 216,805 34,234 15.8%
4616 POST 142,444 4,650 3.3%
4741 Sale of Photos 139,279 28,752 20.6%
4743 Towinq Admin. Fee 153,900 15,330 10.0%
4740-5 Misc. Receipts 800,539 6,365 0.8%
4747 False Alarm Fee 54,013 13,393 24.8%
4904 Drunk Driver Reimb 1,237 326 26.4%
4750 Investigation Fee 13,348 3,110 23.3%
4928 Bookinq Fee Reimb 14,986 3,646 24.3%
4911 Restitutions 37,170 13,410 36.1%
4746 Property Auction 2,945 - 0.0%
Total Police Department 1,864,666 195,216 10.5%
MISCELLANEOUS
4225 Sales Tax Safety 701,088 112,179 16.0%
4930 Sewer Contr. - Water - - 0.0%
4931 Water Land Sales - - 0.0%
4226 Verdemont Fire Station A[ - - 0.0%
4505 Interest Earninqs (64,422) 4,090 -6.3%
4621 Bookinq Fee Subvention 689,066 - 0.0%
4901 Misc. Other Revenue 285,688 4,712 1.6%
4912 Off Track Betting 198,217 33,288 16.8%
4910 Admin Service Charge 345,682 - 0.0%
4606 Homeowner Exemption 156,542 - 0.0%
4410 General Fines 203,692 2,048 1.0%
4223 Prop. Transfer Tax 795,166 - 0.0%
4671 SBIAA Reimbursement 124,244 20,972 16.9%
4922-26 Sale of Property 611,631 176,000 28.8%
4673 Water Reimbursement 166,140 - 0.0%
4625 State-Mandated Costs 30 - 0.0%
4619 Mutual Aid/Disaster Remb 247,685 41,264 16.7%
4905 Litiqation Settlement 32,484 - 0.0%
4607 Off-Hiqhwav Vehicle 4,157 - 0.0%
4924 Damaqe Claim Recovery 18,009 2,961 16.4%
Total Miscellaneous 4,515,099 397,514 8.8%
I TOTAL GENERAL FUND
I $103,964,990 I $14,159,5091 13.6%1
BUDGET
2004-2005
JUL-5EPT %
2004-2005 COLL
288,000 68,000 23.6%
225,000 36,762 16.3%
150,000 19,232 12.8%
140,000 27,309 19.5%
180,400 63,180 35.0%
850,000 7,441 0.9%
55,000 8,487 15.4%
1,000 393 39.3%
13,000 3,632 27.9%
16,000 2,196 13.7%
25,000 6,381 25.5%
53,000 - 0.0%
1,996,400 243,013 12.2%
725,000 130,042 17.9%
500,000 - 0.0%
475,000 - 0.0%
30,000 - 0.0%
400,000 - 0.0%
689,000 - 0.0%
50,100 3,023 6.0%
180,000 22,344 12.4%
345,600 - 0.0%
156,500 - 0.0%
150,000 15,277 10.2%
600,000 170,560 28.4%
120,000 - 0.0%
100,000 444 0.4%
275,000 - 0.0%
- - 0.0%
220,000 72,595 33.0%
- - 0.0%
5,000 - 0.0%
15,000 8,425 56.2%
5,036,200 422,710 8.4%
I $105,605,500 I $15,415,080 I 14.6%1
CITY OF SAN BERNARDINO
FISCAL YEAR 2004-2005
GENERAL FUND EXPENDITURE REPORT
AS OF SEPTEMBER 30, 2004
ACTUAL JUL - SEPT %
DESCRIPTION 2003-2004 2003-2004 EXPEND
MAYOR 980,880 244,377 24.9%
COUNCIL 430,573 100,358 23.3%
CITY CLERK 1,157,503 244,426 21.1%
CITY TREASURER 137,721 34,211 24.8%
CITY ATTORNEY 2,406,585 558,730 23.2%
CODE COMPL 2,897,101 700,563 24.2%
GENERAL GOVT 6,560,392 1,071,541 16.3%
CITY ADMIN 526,992 132,998 25.2%
HUMAN RESOURCES 330,621 75,820 22.9%
FINANCE 1,138,693 288,586 25.3%
CIVIL SERVICE 243,147 51,526 21.2%
DEVELOP SERVICES 6,903,208 1,601,386 23.2%
FIRE 24,852,170 6,412,403 25.8%
POLICE 45,513,387 11,145,309 24.5%
FACILITIES MGMT 3,306,084 810,207 24.5%
PARKS 5,122,323 1,243,563 24.3%
PUBLIC SERVICES 2,805,320 631,541 22.5%
TOTAL GEN FUND $105,312,700 $25,347,545 24.1%
BUDGET JUL-SEPT 0/.
2004-2005 2004-2005_ <- EXPEND
993,800 206,910 20.8%
462,400 99,554 21.5%
1,162,400 289,597 24.9%
146,900 32,547 22.2%
2,441,200 620,766 25.4%
3,050,500 735,548 24.1%
12,224,800 1,932,174 15.8%
581,800 135,406 23.3%
378,500 87,363 23.1%
1,197,200 271,968 22.7%
230,700 53,104 23.0%
4,398,700 1,638,554 37.3%
27,373,700 6,648,466 24.3%
48,343,600 12,205,812 25.2%
3,980,800 872,608 21.9%
5,457,800 1,276,523 23.4%
5,847,400 798,271 13.7%
$ 118,272,200 $27,905,171 23.6%
CITY OF SAN BERNARDINO
FISCAL YEAR 2004-2005
GENERAL FUND OVERTIME REPORT
AS OF SEPTEMBER 30, 2004
ACTUAL JUL - SEPT %
DESCRIPTION 2003-2004 2003-2004 EXPEND
MAYOR 0 0 0.0%
CITY CLERK 0 0 0.0%
.-
CITY ATTORNEY 1,086 420 38.7%
CODE COMPLIANCE 31,540 9,479 30.1%
HUMAN RESOURCES 0 0 0.0%
FINANCE 0 0 0.0%
DEVELOPMENT SERVICES 96,975 23,832 24.6%
FIRE 4,461,380 1,213,110 27.2%
POLICE 1,934,798 474,109 24.5%
FACILITIES MANAGEMENT 5,978 1,140 19.1%
PARKS & RECREATION 6,065 4,345 71.6%
PUBLIC SERVICES 86,084 42,315 49.2%
TOTAL GENERAL FUND 6,623,906 1,768,750 26.7%
SUMMARY REPORT
TOTAL PERSONNEL
FOR PUBLIC SAFETY
ACTUAL JUL - SEPT %
DESCRIPTION 2003-2004 2003-2004 EXPEND
FIRE 22,611,198 5,556,449 24.6%
POLICE 40,527,327 9,673,900 23.9%
BUDGET JUL - SEPT %
2004-2005 2004-2005 EXPEND
0 0 0.0%
500 0 0.0%
3,000 275 9.2%
31,500 5,774 18.3%
0 0 0.0%
800 0 0.0%
16,500 5,012 30.4%
4,249,200 1,233,492 29.0%
1,742,600 539,938 31.0%
7,200 1,600 22.2%
18,000 4,352 24.2%
46,700 18,444 39.5%
6,116,000 1,808,887 29.6%
BUDGET JUL - SEPT %
2004-2005 2004-2005 EXPEND
24,533,500 5,924,903 24.2%
43,396,600 10,900,166 25.1%
CITY OF SAN BERNARDINO
FISCAL YEAR 2004-2005
GENERAL FUND PERSONNEL REPORT
AS OF SEPTEMBER 30, 2004
ACTUAL JUL.SEPT %
DESCRIPTION 2003.2004 '" , ~2003.2004 EXPEND
MAYOR 802,109 199,734 24.9%
COUNCIL 327,521 76,817 23.5%
CITY CLERK 877 ,598 206,487 23.5%
CITY TREASURER 118,060 27,917 23.6%
CITY ATTORNEY 1,605,074 393,320 24.5%
CODE COMPL 1,851,888 455,501 24.6%
GENERAL GOVT (2,138,169) (532,773) 24.9%
CITY ADMIN 476,643 121,078 25.4%
HUMAN RESOURCE 261,828 56,687 21.7%
FINANCE 895,901 226,450 25.3%
CIVIL SERVICE 179,221 44,671 24.9%
DEVELOP SERVICE 4,147,522 965,362 23.3%
FIRE 22,611,198 5,556,449 24.6%
POLICE 40,527,327 9,673,900 23.9%
FACILITIES MGMT 1,709,002 424,138 24.8%
PARKS 3,081,566 768,409 24.9%
PUBLIC SERVICES 1,837,430 469,715 25.6%
TOTAL GEN FUND $ 79,171,719 $ 19,133,862 24.2"10
BUDGET' JUL-SEeT: ~.,,,o."
" 2004-2005' , 200~200~'ij, t,.EXPEND
673,800 167,530 24.9%
357,900 74,298 20.8%
930,100 226,433 24.3%
123,700 28,705 23.2%
1,701,400 425,382 25.0%
1,792,700 461,930 25.8%
2,830,000 29,571 1.0%
504,600 123,698 24.5%
317,000 77,068 24.3%
987,300 214,021 21.7%
179,900 45,447 25.3%
3,523,300 977 ,297 27.7%
24,533,500 5,924,903 24.2%
43,396,600 10,900,166 25.1%
1,837,000 410,691 22.4%
3,259,800 796,719 24.4%
2,594,800 604,955 23.3%
$ 89,543,400 $ 21,488,814 24.00/.