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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon, Finance
Director
Subject: Mid-Year Budget Review
for Fiscal Year 2002-2003
Dept: Finance
OR1G1NAL
Date: 3/3/03
Synopsis of Previous Council Action:
June 25, 2002
Resolution 2002-175 approving and adopting the FY 2002-
2003 Budget.
March 5, 2003
Ways and Means Committee to review the FY 2002-2003
Mid-Year Budget Report
Recommended motion:
That the FY 2002-2003 Mid-Year Budget Report be received and filed.
{U
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Signature
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:
Council Notes:
CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
STAFF REPORT
INTRODUCTION
Attached is the FY 2002-2003 Mid-Year Budget Analysis 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
2003-2004 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, review
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 6/30/03.
THE GENERAL FUND
Fund Balance ~ The FY 2001-2002 audit has been completed and the audited, total actual FY
2002-2003 beginning General Fund Balance (reserved and unreserved combined) is
$14,760,200. Included in this amount are the FY 01-02 General Fund continuing appropriations
and encumbrance carryovers in the amount of $1,515,100. The revised estimate for the FY
2002-2003 total ending fund balance (including both reserved and unreserved is $8,197,900. Of
this amount. $6.761.700 is designated as the budgeted reserve.
At this time it appears that the additional undesignated ending General Fund balance will be
$1,378,400. This increase is due primarily to higher than anticipated revenue growth. Some of
the revenue growth however, has to be used in FY 02-03 to offset some additional expenditures
that will be incurred in FY 02-03. Both expenditure costs 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 the projected General Fund Revenues. In total,
estimated General Fund revenues are projected to be $2,608,300 higher than originally budgeted.
Property Tax revenue continues to show growth over the previous fiscal years. Based on what
has actually been received so far and what is anticipated to be received for the remainder of the
I
fiscal year, the City is expected to get an additional $176,000 in Property Tax revenue over what
was originally budgeted. A strong housing market is the main reason for this increased revenue.
Sales Tax revenue is also expected to have continued growth. An additional $1,465,000 over
originally budgeted projections is expected for a total revenue amount of $29,300,000. San
Bernardino County is experiencing the highest sales tax growth over all other Counties in the
State of California. This growth is due mainly to transportation sales (new and used autos, RV's,
motor cycles, etc.) and construction. There was also a modest growth seen in the retail industry.
Utility User Tax revenue is projected to be about $200,000 less than originally budgeted.
However, it should be noted that this revenue is still projected to be higher than the previous
year's actuals, but only by $87,319 instead of the $287,319 originally anticipated.
Business Registrations revenues are projected to be $250,000 higher than anticipated. The
revised estimate for this revenue is now $4,500,000 for FY 02-03. This increase is tied to higher
business gross receipts.
Interest Earnings are estimated to be less than the budgeted amount by about $125,000. The
main reason for this decline is that the City's cash balances have been less in FY 02-03 than the
previous year and the investment market continues to be down.
Motor Vehicle in Lieu (VLF) revenue is again showing an increase over budget projections by
$800,000. However, as the Mayor and Council are aware, the State's current budget crisis
could negatively impact this revenue later, depending upon the actions of the Governor and State
Legislature. Finance will continue to monitor this revenue and keep the Mayor and Council
apprised of any changes in projections.
POST reimbursement revenues are expected to have a shortfall of approximately $100,000 at this
time. This shortfall is the result of the State budget crisis and cities have been informed to
expect no further reimbursements from POST for the remainder of FY 02-03. This revenue
source will probably also be negatively impacted in FY 03-04.
Overall, the revenue category of Charges for Services is expected to have about $279,200 in
growth. The primary reason for this growth is higher revenues in Weed Abatement, Building
Demolition, Paramedic Reimbursement, and Plan Check Fees. All other charges for services
appear to be for the most part in line with budgeted projections.
The revenue category of Miscellaneous is projected to be overall on target. Small variances
between individual items within this category are anticipated but they are expected to net out
slightly less than the budgeted amount of $3,430,600 for this category.
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 over budget in total by approximately $91,900.
A projected savings goal of $1,200,000 was factored into the adopted budget. This means that
spending is $1,291,900 higher than anticipated. Factors contributing to this expenditure overage
are discussed in the departmental sections below.
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Code Compliance - A budget savings of approximately $239,900 is projected. This budget
savings is primarily due to an anticipated savings of $100,000 that was originally budgeted for
"lot beautification" projects and weed abatement savings. Based on prior year's activity and the
current rate of spending, there is an anticipated savings of $45,000 in weed abatement related
contracts. The remaining savings are the result of vacancies that have occurred throughout the
year as well as savings in various maintenance and operations accounts within the five divisions
of the Code Compliance Department.
General Government - Total expenditure savings are anticipated to be $190,400. This savings
is primarily due to an additional $152,800 available in the City's Miscellaneous PERS surplus
asset credit. Originally, the amount available was budgeted at $2,000,000, but based on current
billings to PERS, it is projected that the total amount of PERS costs that can be charged against
the Miscellaneous PERS surplus asset credit will be $2,152,800. There is also $34,500 remaining
in unallocated Fine Arts funding
Development Services - It is projected that Development Savings will have total expenditure
savings of $116,200. These savings are primarily due to vacancies in unfilled budgeted positions
and savings in contract services. The budget estimate for Development Services has assumed
that all the $470,000 budgeted for the Planning Center will be expended and in the General Fund
revenues it has also been assumed that all $470,000 will be reimbursed.
Fire Department - Under the current circumstances and rate of spending, the Fire Department
is expected to be over budget in total by approximately $1,127,000. This is due primarily to
increased overtime expenditures related to constant staffing mandates and injuries. Overtime for
Suppression is anticipated to be over by approximately $951,597. Additionally, it is anticipated
the Fire Department will have a number of retirements that will result in payoffs totaling about
$371,300. To offset this overage, there is approximately $100,000 in savings that was budgeted
for an anticipated debt service payment on the new Verdemont Fire Station that will not be
needed this fiscal year.
Police Department - It is also projected that the Police Department will be over budget this year
by approximately $347,300. The primary reason for this overage is the anticipated number of
retirements in the Police Department for FY 02-03 that will result in payoffs totaling
approximately $ 912,617. 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 02-03 there are not enough funds to cover these
payout obligations. In addition, it is anticipated that the Police Department will have increased
spending in overtime in FY 02-03 over previous years due to an increase in crime and gang
activities. Overtime is also used to cover full-time vacancies and vacancies which are filled by
LET's (law enforcement trainees) attending the academy.
Facilities Management - Modest expenditure savings of approximately $151,200 are projected
for Facilities Management. Approximately $83,000 of these savings is the result of decreased
electric costs for City Hall. Since parking citation revenues are anticipated to be below the
budgeted amount, there will also be a corresponding savings of $27,000 in expenditures related
to the fees for collecting the parking citation revenue. The remainder of the savings is due to
staffing vacancies occurring during the year. In light of the current budget situation, the only
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work that is being done on City facilities is that which is deemed to be essential and cannot be
delayed. This slowdown of projects my result in further savings by the end of the fiscal year.
Parks and Recreation is also projected to have modest expenditure savings of about $119,300.
Savings in electric charges will offset overages in gas, water, and phone charges for net savings
in internal service charges of $43,900. The remainder of the savings is from vacant budgeted
positions and approximately $30,000 savings in miscellaneous maintenance and operations costs
in the Parks Division's budget. It is important to note that no services or programs were reduced
to incur these savings. Also included in the mid-year projection for the Parks and Recreation
Department is an anticipated overage in the grant match line item due to the strong possibility
that the State will reduce funding for the Senior Companion Program (SCP).
Public Services is expected to have expenditure savings of about $245,800 as a result of salary
savings from vacancies and savings from various street and other projects and related materials.
$41,400 of the total savings is from decreased garage charges on Public Services' vehicles.
The savings anticipated in the remaining departments such as the Mayor's Office, Council
Office, City Clerk, City Administrator, Human Resources, Finance and Civil Service 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.
OTHER FUNDS
The Special Revenue Funds Revenue Report (green report) provides a detailed analysis of all the
other funds' proj ected 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 situation, these funds and
their particular circumstances are discussed below. No increased transfer in to these funds
from the General Fund to offset these deficits has been factored in to this report.
Library - The Library Fund is projected to have a deficit of approximately $24,400 at 6/30/03.
This is due primarily to the fact that the State cut the Library's funding by approximately
$118,600. In order to offset this loss of revenue, the Library has ceased purchase of books as of
January 2003 and has shifted some of its purchases to their donations trust account, for total
expenditure savings of $92,200. A projected increase in miscellaneous revenues is also offsetting
this revenue loss. The Library is researching the possibility of using funds from their "donations
for new libraries" trust account to offset some or the entire $24,400 deficit.
Cemetery - The Cemetery Fund is projected to end the year with a deficit of $3,300.
Expenditures are expected to be $3,500 higher than originally budgeted. A minor increase in
revenue of$200 offsets some of the increased expenditures.
CATV - Expenditures for CATV are projected to be over budget by approximately $39,400 and
revenues are anticipated to come in under budget by $20,000. This results in a projected deficit
of $59,400 by 6/30/03. The primary reason for the overage on the expenditures is due to an
overage in part-time personnel costs and contract personnel costs. CATV utilized part-time
employees to handle some of the duties of the full-time Telecommunications Technical
4
Coordinator as this position has been spending a large portion of time on matters related to the
recently formed rCTN. For the remainder of the fiscal year, CATV believes that back filling the
duties ofthis position with part-time help will no longer be necessary.
Animal Control - Expenditures for this fund are on target, with minimal savings projected.
Savings from vacant full-time positions have offset overages in internal service charges.
Revenues however are projected to be short of the original budgeted projections by $30,600
(primarily license revenue fees). The fund is projected to end the year with a deficit of $34,500.
Article 8 (122 Fund) - The $56,000 deficit is a carryover deficit from last fiscal year. The
$56,000 should be eliminated once an outstanding project is finalized and reimbursement is
received.
Baseball Stadium - A year-end deficit of$12,300 is projected for this fund. It is estimated that
this fund will be over budget in expenditures by $107,200. This overage is due primarily to
increased electric costs which, during the budget preparation process, were assumed to be paid
by the baseball team. However, projected revenues have been increased by $94,900 to reflect the
reimbursement that the City expects to receive from the baseball team related to electric costs.
Soccer Complex - Although revenues are projected to be down by $153,000, a deficit is not
projected for this fund because expenditures are also anticipated to be under budget by
approximately $145,000. The fund should end the year with a positive balance of $1 ,200.
Street Construction - The negative balance of $282,800 reflects the timing difference of when
project costs are incurred and revenue reimbursements are received. Reimbursements are made
after the expenses are incurred.
AB 2928 Traffic Congestion - No deficit is projected. Since the State has announced that this
source of revenue will be cut, it has been assumed that all projects budgeted will not be
completed.
Liability - This fund currently shows a $3.6 million deficit due to an increase in claims payable
of $4.6 million per the City Attorney's direction. However, all claims payable are not paid out
and may not be paid out. Currently the fund has positive cash of approximately $3 million.
CONCLUSION
The FY 2002-2003 Mid-Year Budget Report is really the first step in beginning the FY 2003-
2004 budget preparation process. The estimates developed during the FY 2002-2003 Mid-Year
process provide the foundation for estimating the City's available fund balances for FY 2003-
2004. The Finance Department will keep the Mayor and Council updated on estimated balances
as new information becomes available.
RECOMMENDATION
That the FY 2002-2003 Mid-Year Budget Report be received and filed.
5
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CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 2002-2003
GENERAL FUND
VARIANCE
FY 2002-03 FY 2002-03 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
Property Taxes $ 7,526,000 $ 7,702,000 $ 176,000
Other Taxes 53,803,000 55,148,000 1,345,000
Licenses & Permits 5,927,800 6,169,800 242,000
Fines and Penalties 859,000 813,500 (45,500)
Use of Money & Property 1,545,000 1,403,000 (142,000)
Intergovernmental 14,214,000 14,960,800 746,800
Charges for Services 3,630,000 3,909,200 279,200
Miscellaneous 3,430,600 3,437,400 6,800
Total Estimated Revenues $ 90,935,400 $ 93,543,700 $ 2,608,300
Other Finance Sources-Bond Proceeds $ 2,000,000 $ 2,000,000 $ -
Total Transfers In: $ 6,983,400 $ 7,045,400 $ 62,000
TOTAL ESTIMATED FUNDS AVAILABLE: $ 99,918,800 $ 102,589,100 $ 2,670,300
ESTIMATED EXPENDITURES:
Mayor $ 1,103,700 $ 1,079,000 $ 24,700
Common Council 491,900 401,800 90,100
City Clerk 1,098,600 1,078,400 20,200
City Treasurer 130,700 131,900 (1,200)
City Attorney' 2,499,800 2,499,800 -
Code Compliance 3,176,600 2,936,700 239,900
General Government 1,520,500 1,330,100 190,400
City Administrator 553,700 531,000 22,700
Human Resources 502,200 474,500 27,700
Finance 1,262,600 1,175,600 87,000
Civil Service 289,700 241,300 48,400
Development Services 8,521,400 8,405,200 116,200
Fire 22,324,600 23,451,600 (1,127,000)
Police 45,646,800 45,994,100 (347,300)
Facilities Management 4,247,500 4,096,300 151,200
Parks, Recreation, & Comm Service 5,693,800 5,574,500 119,300
Public Services 3,441,300 3,195,500 245,800
Total Estimated Expenditures $ 102,505,400 $ 102,597,300 $ (91,900)
Estimated Expenditure SavinQs $ (1,200,000 $ - $ Ii ,200,000
Total Transfers Out: $ 6,554,100 $ 6,554,100 $ -
TOTAL ESTIMATED DEDUCTIONS: $ 107,859,500 $ 109,151,400 $ (1,291,900)
EXCESS / (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (7,940,700) $ (6,562,300) $ 1,378,400
BEGINNING FUND BALANCE 7-1-01 $ 14,760,200 $ 14,760,200 $ -
ESTIMATED ENDING BALANCE $ 6,819,500 $ 8,197,900 $ 1,378,400
BUDGETED RESERVE $ 6,761,700 $ 6,761,700 $ -
EST UNDESIGNATED BALANCE 6-30-02: $ 57,800 $ 1 ,436,200 $ 1,378,400
'The City Attorney budget and expenditures include the adjustments approved by the Mayor and
Council at the 2/18/03 Council meeting. Revenues were also adjusted by this action and those
adjustments are also included in this report.
-
-
-
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2002-2003
DESCRIPTION
ACTUAL
2001-2002
DEC YTD
FY02-03
BUDGET FYOO
FY02-03 % COll
REVISED OVER/(UNDER)
FY 02-03 ORIG BUDGET
PROPERTY TAXES
4001 Current Secured 6,536,223 3,122,929 6,450,000 48% 6.550,000 100,000
4002 Current Unsecured 390,014 386,210 390,000 99% 400,000 10,000
4003 Prior Taxes 353,987 180,310 326,000 55% 370,000 44,000
4006 Supplemental 268,031 120,792 240,000 50% 270,000 30,000
4005 Other 110.664 52,657 120,000 44% 112,000 (8.000)
Total Property Taxes 7,658.919 3.862.898 7.526,000 51% 7,702,000 176.000
OTHER TAXES
4221 Sales Tax 27,102.137 13.123,747 27.835,000 47% 29,300.000 1,465,000
4224 Utilitv User's Tax 19,442,681 8.716,591 19,730.000 44% 19,530,000 (200.000)
4201/14 Franchise Tax 2.591,949 200,794 2,480,000 8% 2,480,000 0
4215 Tow Franchise 288.000 136,000 288,000 47% 288,000 0
4222 Transient Occuoancv Tax 2,439.186 1,019.820 2.500,000 41% 2.500,000 0
4225 Sales Tax Safety 593,361 256,388 650.000 39% 650.000 0
4223 Real Prop, Transfer Tax 349,621 186,090 320.000 58% 400,000 80.000
Total Taxes 52.806.935 23,639,430 53.803.000 44% 55.148,000 1.345.000
LICENSES AND PERMITS
4301 Business Reqistrations 4.288,966 1,760,563 4,250.000 41% 4,500.000 250.000
4330 Buildinq Permits 519.500 326,041 480.000 68% 575,000 95.000
4331 Mechanical Permits 220.555 120.049 210,000 57% 235,000 25.000
4362 On Site Permits 233,649 162.655 235,000 69% 240.000 5.000
4363 On Site Plan Check 119,011 29,622 120.000 25% 75.000 (45.000
4361 Construction Permits 159.263 24,882 140.000 18% 100.000 (40.000)
4342 EMS Membershio 19,220 16,455 21,500 77% 18,500 13.000)
4336 Fire Code Permits 256,345 66,159 247,600 27% 200,000 (47.600
4337 Fire Plan Check 100.538 63,271 115.000 55% 115.000 0
4351 Street Cut Permits 8,422 2.010 11.000 18% 8,500 12.500
4333 Mobiie Home Park Permits 28,624 4.002 28,200 14% 28.200 0
4352 Misc Licenses & Permits 36,384 20,343 36.500 56% 40.000 3.500
4303 Misc City Clerk Permits 7.932 2.860 6.500 44% 7,000 500
4304 Misc Plannina Lic/Permit 23,329 8.896 21,500 41% 21,500 0
4360 Grading Permits 6,101 2,743 5.000 55% 6.100 1.100
Total License & Permit 6,027.839 2.610,551 5.927.800 44% 6,169.800 242.000
FINES AND PENALTIES
4420 Parkina Citations 596.172 326,786 745,000 44% 700.000 (45.000
4410 General Fines 138.052 38.321 110,000 35% 110,000 0
4450 Fire Citations 1,475 295 2.500 12% 1.000 71.500)
4421 Vehicle Abatement 1,641 1,087 1.500 72% 2.500 1,000
Total Fines/Penalties 737.340 366.489 859,000 43% 813.500 (45,500)
--- --
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2002-2003
DESCRIPTION
ACTUAL
2001-2002
DEC YTD
FY02-03
BUDGET FYOO
FY02-03 % COll
REVISED OVER/(UNDER)
FY 02-03 ORIG BUDGET
USE OF MONEY & PROPERTY
4505 Interest Earninas 1,126,289 41,702 1,000,000 4% 875,000 (125,000)
4520 land & Buildina-Rental 354,186 81,193 355,000 23% 355,000 0
4530 Parkina Rental Fee 37,632 13,245 40,000 33% 40,000 0
4922 Sale of prooertv 60,975 62,370 100,000 62% 75,000 (25,000)
4540 Vending Machine Comm. 44,948 15,607 50,000 31% 58,000 8,000
Total Money & Property 1,624,030 214,117 1,545,000 14% 1,403,000 (142,000)
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 10,625,365 4,364,528 10,500,000 42% 11,300,000 800,000
4621 Bookina Fee Subvention 689,066 689,066 689,100 100% 689,100 0
4622 ERAF Subvention 0 0 0 0% 0 0
4670 CDBG Reimb. 2,291,067 857,839 2,103,800 41% 2,103,800 0
4670 20% Reimb/Housina Funds 40,800 40,800 177,800 23% 177,800 0
4670 Tax Increment Reimb. 12,300 12,300 12,300 100% 12,300 0
4606 Homeowner's Exemption 102,721 23,391 152,000 15% 103,000 (49,000)
4616 POST 257,607 61,378 175,000 35% 75,000 (100,000)
4625 State-Mandated Costs 191,958 0 0 0% 0 0
4673 Water Reimbursement 207,889 150,000 190,000 79% 190,000 0
4671 SBIM Reimbursement 111,322 18,602 100,000 19% 100,000 0
4615 Disaster Preo. Proaram 3,403 0 20,000 0% 19,800 (200)
4607 Off-Hiahwav Vehicle Tax 4,916 0 4,000 0% 5,000 1,000
4619 Mutual AidlDisaster Reimb. 153,020 157,712 90,000 175% 185,000 95,000
Total Intergovernmental 14,691,434 6,375,616 14,214,000 45% 14,960,800 746,800
CHARGES FOR SERVICES
4731 Plan Check Fee 258,126 150,917 225,000 67% 275,000 50,000
4880 EMS User Fee 626,125 285,800 640,000 45% 600,000 140,000
4798 Storm Drain UtiffiVFee 289,827 97,272 280,000 35% 280,000 0
4815 Weed Abatement 209,782 227,534 230,000 99% 300,000 70,000
4733 Buildina Demolition 381,954 309,008 340,000 91% 425,000 85,000
4714 Develo Proiect 121,884 170,421 595,000 29% 595,000 0
4305 Annual Alarm Permits 216,158 112,213 215,000 52% 225,000 10,000
4780 Mise Charoes 33,142 5,514 30,000 18% 15,000 (15,000
4766 Buildino Permit Review 3,741 1,364 3,000 45% 3,000 0
4865 Non-Resident Fees 3,786 639 5,000 13% 2,000 13,000
4720 Plan Review Fee 57,242 55,731 60,000 93% 85,000 25,000
4864 Swimmina Pool Fee 54,047 46,391 57,000 81% 57,000 0
4718 Environmental 8,149 355 7,000 5% 3,000 (4,000)
4785 Non Subdivision Str Imo 2,081 50 1,000 5% 500 1500
4863 Class Reoistration Fee 12,180 2,788 13,000 21% 8,500 14,500)
4711 Subdivision 19,585 27,827 15,000 186% 60,000 45,000
4862 Park Enerov Fee 8,323 5,205 10,000 52% 11,000 1,000
4707 Passoort Fees 58,684 40,147 56,000 72% 70,000 14,000
4702 Countv Contract 250,000 125,000 250,000 50% 250,000 0
4861 Proaram/Facilitv Use Fee 21,078 16,378 20,000 82% 28,000 8,000
4710 Misc. Development Servs 26,304 31 ,444 30,000 105% 45,000 15,000
. ----
-
-
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2002-2003
DESCRIPTION
ACTUAL DEC YTD BUDGET
2001-2002 FY02-03 FY02-03
REVISED OVER/(UNDER)
FY 02-03 ORIG BUDGET
4743 Towino Release Fee 99,420 64,750 120,000 54% 120,000 0
4705 Utility Collection Fee 74,719 0 25,000 0% 25,000 0
4782 Public Wk Subdivision 72,040 6,535 75,000 9% 25,000 (50,000)
4795 Sional MaintlEneroy Fee 86,355 (550) 20,000 -3% 20,000 0
4802 Str Lioht Eneroy Fee 24,113 946 25,000 4% 25,000 0
4701 Election Filing/Copies 3,250 0 3,000 0% 0 (3,000)
4747 False Alarm Fee 76,538 38,730 80,000 48% 75,000 (5,000)
4735 Release PendencvNotice 22,185 10,607 25,000 42% 22,200 (2,800)
4881 Paramedic Reimb Contract 194,647 129,610 175,000 74% 259,000 84,000
Total Charges 3,315,465 1,962,626 3,630,000 54% 3,909,200 279,200
MISCELLANEOUS
4906 Water Fund ContT. 1,835,252 963,140 1,800,000 54% 1,850,000 50,000
4910 Admin Service Charoe 372,800 344,800 374,000 92% 344,800 (29,200)
4901 Misc. Other Revenue 39,920 80,352 100,000 80% 100,000 0
4912 Off Track Bettina 137,370 35,644 130,000 27% 160,000 30,000
4741 Sale of Photos 111,266 61,838 105,000 59% 115,000 10,000
4740 Police Misc. ReceiDts 773,295 258,836 775,100 33% 775,100 0
4746 ProDertv Auction 3,183 0 3,000 0% 3,000 0
4911 Restitutions 26,607 7,471 25,500 29% 25,500 0
4905 Litioation 45,365 (28) 45,000 0% 0 (45,000
4904 Drunk Driver Reimburmt. 2,832 458 3,000 15% 1,000 (2,000)
4809/10 Mise DeveloD. Servs. 9,753 3,201 7,000 46% 7,000 0
4928 Bookino Fee Reimb. 15,605 8,491 16,000 53% 16,000 0
4750 Investioation Fee 15,495 5,795 15,000 39% 15,000 0
4924 Damage Claim Recovery 40,062 11,825 32,000 37% 25,000 (7,000)
Total Miscellaneous 3,428,805 1,781,823 3,430,600 52% 3,437,400 6,800
TOTALGENERALFUND
90,290,767 40,813,550 90,935,400
93,543,700 2,608,300
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2002 - 2003
ACTUAL ACTUAL ACTUAL . BUDGET MID-YR EST
DESCRIPTION 1999-00 2000-01' 2001-02''< ; 2002-03 2002-03
105 LIBRARY FUND
4618 State Aid-Libraries 311,681 308,902 289,523 289,500 170,900
4850 Miscellaneous Receipts 13,834 12,549 13,411 12,500 14,500
4851 Library Fines 60,186 63,278 72,206 71,000 71,000
Total Library Fund 1 $ 385,701 $ 384,729 1$ 375,140 1$ 373,000 1 $ 256,400
106 CEMETERY FUND
4505 Interest on Idle Cash 25,635 28,502 26,394 25,000 25,000
4775 CemeterY Burial Fee 64,917 59,871 66,513 65,000 65,000
4776 Sale of Vases 2,228 1,415 1,586 1,400 1,600
4777 Sale Concrete Boxes 28,907 27,464 30,069 30,000 30,000
4778 Sale CemeterY Plots 51,334 49,340 67,001 60,000 60,000
4901 Misc. Receipts - 2,000 2,000 - -
Total Cemetery Fund $ 173,021 $ 168,592 $ 193,563 $ 181,400 $ 181.600
107 CABLE TV FUND
4505 Interest on Idle Cash - - - - -
4670 Economic Development Reimb. - - - - -
4922 Sale of Equipment 127,170 121,933 98.211 120.000 100.000
Total Cable TV Fund $ 127,170 $ 121,933 $ 98.211 $ 120,000 $i\'.\~100.000
108 ASSET FORFEITURE FUND
4505 Interest on Idle Cash 11,704 31,314 30,451 25.000 40,000
4672 Asset Forfeiture Federal DOJ 10,741 7,639 104.047 25,000 25,000
4675 Asset Forfeiture Federal Treasurer - - 51,502 25.000 25,000
4927 Asset Forfeiture 213,494 297,615 311,346 150,000 800,000
4929 Asset Forfeiture-Drug/Gang 35.089 50,354 52,604 40.000 150,000
Total Asset Forfeiture Fund '-to I $... 271.028 1$ 386,922 $ 549.950 $"'265.000 1~~:~QiPQ.O.
109 PARKING/BUSINESS IMPROVMT FD
4302 Parkina/Business Improvement 138,836 131,284 33.177 - -
4505 Interest on Idle Cash 971 819 339 - -
Total Parking/Business Fund $ :~ 139,807 1 $ 132.103 $ ,. 33.516 :$ '"""I - - i!'I!"~~~
110 PARKING DISTRICT FUND
4010 Special Assessment-Land 72,344 75.382 45,351 - -
4011 Soecial Assessment-Phase II 3.598 20 - - -
4505 Interest on Idle Cash 448 25,113 (225 - -
4530 Rental Fee-Parkina 2,407 2,244 10.753 - -
4670 Economic Development Reimb. 145,094 - $,......55.87~_1,$~l)lli..;, . Jl; IL. ~
Total Parking District Fund .- $~ 223,891 I $.r ~ 102;759
111 TRANSPORTATION FUND -
4505 Interest on Idle Cash 7.524 7,497 6.142 8,000 6.100
4626 Rideshare Reimbursement 207,167 209.297 216,394 210,000 220,000
4670 Economic Development Aqencv - - - - -
4901 Misc. Receiats - 812 1.138 1,000 1.000
4906 Water Department 7.606 3.000 3,000 3.000 3.000
Total Transportation Fund $ 222.297, $:.....220.606 $ 226,674 $f, 222,000 $,.-4~>23Q~1,0.OJ
1122 ARTICLE 8 - L TF
-I $
1$
-I $ I,,.,.
"',1 $ ,
-I$~':'fl
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2002 - 2003
...,/'1: , ACTUAL ACTUAL .~CTUAL ' BUDGET MID-YR EST
DESCRIPTION 1999-00 2000-01 2001=02 ,~ , 2002-03 2002-03
124 ANIMAL CONTROL FUND
4320 Animal License 194,601 208,274 331,662 341,400 300,200
4352 Misc. License & Permits 1,960 1,456 1,836 1,500 3,000
4410 General Fines 11,999 10,144 47,759 40,000 50,000
4430 Animal License Penaltv 35,208 51,114 63,067 55,000 50,000
4756 Animal Adoption Fee 20,114 22,920 28,515 25,000 28,500
4757 Contractee Shelter Fee 482,891 512,511 606,237 711,000 711,000
4758 Livestock Fee 270 - 140 200 300
4759 Apprehension Fee 12,908 17 ,670 17,770 18,000 18,000
4760 Board Fee 8,698 15,437 15,028 15,000 15,000
4761 Field Service Fee 1,471 2,076 1,378 1,500 2,000
4763 Owner Release Fee 33,289 32,423 31,861 33,400 33,400
4764 Vaccination Fee 11,319 13,249 13,083 13,000 13,000
4901 Miscellaneous Receipts 16,063 78,369 2,127 2,000 2,000
Total Animal Control Fund ~.. 830,791 $ 965,643 $ 1,160,463 $ 1,257,000 $ 1,226,400
135 AB 2928 TRAFFIC CONGESTION
4505 Interest on Idle Cash - 56,615 42,175 25,000 25,000
4635 Traffic Congestion Relief - 1,328,273 473,633 2,220,000 1,620,000
4945 Reimbursements - - - 572,200 -
Total AB 2928 Traffic Congestion ,."'" $ - $ 1,384,888 $' 515,808 $ '2,817,200 :ti."f 1,645,000
126 SPECIAL GAS TAX FUND ~'.- 'r
4505 Interest on Idle Cash 20,899 53,285 50,079 20,000 30,000
4610 State Aid-2106 712,319 664,747 723,572 730,000 700,000
4611 State Aid-2107 1,508,824 1,389,782 1,569,686 1,550,000 1,550,000
4612 State Aid-2107.5 10,000 10,000 10,000 10,000 10,000
4614 Prop 111-HighwavUsersTax 1,133,323 1,336,938 1,193,412 1,150,000 1,175,000
4945 Reimbursement 1,735 (1,370) 8,117 - -
Total Gas Tax Fund',~.?~ ~%a.7~;1' 'll~ :.$!;!3;3871-100 1$ .3,453,382'. ':ti'lf3,554,866 '$Y 3,460,000, l:ti~:465iOOaJ
527 REF;USE FUND", ," :,~!~~,,""J
4505 Interest on Idle Cash - 36,373 33,583 50,000 20,000
4830 Commercial Rubbish 438,496 420,178 414,721 420,000 420,000
4831 Commercial Bin Rent 98,693 102,113 154,673 125,000 125,000
4832 Commercial Bin Service 6,567,453 6,689,026 6,847,829 6,850,000 6,900,000
4833 Commercial Special 539,118 540,749 587,726 570,000 570,000
4836 Commercial Bin Service-Malls 268 - - - -
4837 Automated Commercial Rubbish 41,868 39,779 18,980 20,000 15,000
4840 Residential Water Billed 6,981,359 7,113,228 7,286,966 7,300,000 7,350,000
4841 Residential "B" Accounts 539,837 547,432 528,629 525,000 525,000
4842 Residential Soecials 3,475 50 - - -
4843 Dino Bin Service 1,261,530 1,415,525 1,654,284 1,650,000 1,700,000
4901 Miscellaneous Other Revenue 115,821 160,100 200,609 175,000 425,000
4903 Refunds and Rebates 780 - - - -
4923 Sale Salvage Mater 6,383 - 129,306 - -
Total Refuse Fund "..~n;jj, $,16,595,081'f $17,064,553 $17,857,306 $17,685,000 $l".18,050;aoO!
128.TRAFFIC.SAFETY FUND,", " ""-..;,;.
4440 CVC Fine 813,217 651,456 693,320 700,000 650,000
Totanraffic Safety Fund ,.""'~ $ 813,217 ,$. ' 651,456 ,$ " 693,320 $ 700,000 $., < . 650,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2002 - 2003
, '. ACTUAL ACTUAL ACTUAL. ~ BUDGET MID-YR EST
DESCRIPTION ,. , 1999-00 2000-01 ""2001-02"" 2002-03 2002-03
1291/2 CENT SALES /ROAD TAX FUND
4505 Interest on Idle Cash 134,682 132,000 134,589 100,000 135,000
46131/2 Cent Sales Tax 1,964,227 2,153,541 2,155,766 2,075,000 2,150,000
4945 Construction Reimbursement 6,291 15,000 81,000 220,000 220,000
Total 1/2 Cent Sales Tax 1$ 2,105,200 $ 2,300,541 $ 2,371,355 $ 2,395,000 $ 2,505,000
\131 SB 300
I $
-I $
-I $
-I $
-I
132 SEWER LINE MAINTENANCE
4505 Interest on Idle Cash 118,654 123,022 113,442 110,000 110,000
4820 Sewer Line Maint 1,144,707 1,210,488 1,225,921 1,215,000 1,230,000
Total Sewer Line Maintenance $ 1,263,361 $ 1,333,510 $ 1,339,363 $ 1,325,000 $.. 1,340,000
133 BASEBALL STADIUM
4520 Land/Buildino Rental 88,805 78,165 10,710 - 94,900
4901 Baseball Team Lease Agreement 150,655 98,753 188,739 114,000 114,000
Total Baseball Stadium I :I) 239,460 $ 176,918 1$. 199,449 $ 114,000 :I) ~ ' . 208,900
134 Soccer Complex
4505 Interest on Idle Cash - - - - -
4520 Land & Buildino Rental - - - 160,000 100,000
4530 Rental Fee - Parkin a - - - 140,000 50,000
4861 Program & Facility User Fee - - - 70,000 70,000
4862 Park Energy Fee - - - 5,000 2,000
Total Gas Tax Fund :I) - $ - $ , - $ 375,000 $,;.~if' 222,000
242 STREET CONSTRUCTION FUND ,
4630 State Aid-Street Constr. 6,857 - - 1,968,600 1,968,600
4658 Federal Aid-FAU 258,481 117,417 397,748 3,344,900 3,344,900
4945 Construction Reimbursement 138,929 58,700 12,978 192,800 192,800
Total Street Constr, Fund" ~ .... ...~...',+\;l~'l,l 1,$,"" ~.404,267 :I) ., 1.76,1,17 ,$ i~410,726 :I) 5,506,300. ,$~51506t3QOj
243 PABK CONSTRUCTION FUND" ~' "
4505 Interest on Idle Cash 38,653 34,433 26,201 38,000 25,000
4732 Park Development Fee 118,345 184,951 303,297 200,000 300,000
4901 Park Bond Monev - - - 2,232,700 2,232,700
4945 Construction Project Reimb. 10,000 - - - -
Total,Park'Construction Fund~ll'~",~ ~."",,166,998 $ , 219,384, ~~29,498 $:. 2,470,700~ $_2\55~7,00,
244,CEMETERY,CONSliRUE<TIQN,FUND,'
4505 Interest on Idle Cash 731 853 926 500 800
4778 Sale Cemetery Plots 2,929 2,925 3,731 3,500 3,500
TotaliCeroetery Constr~ Fund,..~ ~ $,~~,q 3,660 $i,,,",: 3,778' 1'$~,,'''4,657 $ .I!/#,<' 4,0001 ( _)If'.4j3QO~
245 SEWER'l:INE CONSTRUCTION FUND
4505 Interest on Idle Cash 158,782 316,881 248,770 160,000 250,000
4821 Sewer Lateral Fee 799 446 4,504 1,000 1,000
4822 Sewer Connection Fee 130,728 231,223 290,404 250,000 350,000
Total Sewer Line Constr. Fund ~ ,. $ 290,309 :Ii" 548,550 $ 543,678 $ 411,000 $~ 601,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2002 - 2003
ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 1999-00 2000-01 2001-02 ' " 2002-03 2002-03
246 INDIAN BINGO SETTLEMENT FUND
4505 Interest on Idle Cash 18,820 19,658 23,505 18,000 20,000
4902 Indian Bingo Contributions - - 100,000 - -
4945 Reimburse Street Construction - - - - -
Total Indian Bingo Fund 1$ 18,820 $ 19,658 $ 123,505 $ 18,000 $ 20,000
247 CULTURAL DEVELOP FUND
4335 Cultural Devel. Constr. Fee 42,960 117,400 124,468 115,000 225,000
4505 Interest on Idle Cash (208) 3,065 493 - 2,000
Total Cultural Devel Const Fund $ 42,752 $ 120,465 $ 124,961 $ 115,000 $ 227,000
248 STORM DRAIN CONSTR FUND
4505 Interest on Idle Cash 112,797 68,241 52,528 60,000 60,000
4818 Storm Drain Fee 354,283 416,515 472,014 400,000 500,000
4945 Construction Reimbursement 9,965 - - - -
Total Storm Drain Constr. Fund $ 477,045 $ 484,756 :Ii 524,542 $ 460,000 :Ii ~ 560,000
250 TRAFFIC SYSTEMS CONSTR FUND
4505 Interest on Idle Cash 6,925 25,244 24,111 23,000 23,000
4658 Fed/State Aid-Street Construction - 39,999 - 119,000 119,000
4803 Traffic System Fees 143,319 281,243 187,912 200,000 500,000
4945 Reimburse St Constr - (11,158) - 103,600 103,600
Total Traffic Systems Fund ~ 150,244 $ 335,328 1$ 212,023 $ 445,600 $~~~7_45,600
257 CITY WIDE AD 994 ~:::-
4057 AD 994 125,153 103,257 62,866 - 30,000
4910 Administrative Service Charges - - - - -
Total City Wide AD 994 .. +~ T 125,153 $ 103,257 $ 62,866 $vJ!' ~E"""".. ". ,$_30;0001
6211CENTRAL~SERVICES FUND ~,,," 'I;!j;'Z,."
4897 Interdepartmental 247,626 269,037 324,122 333,100 333,100
Total.Central Services Fund - $ 247,626. 1$ 269,037 $ 324,122 $ 333,100' ..$_333~100~
629 L1ABILlTYdNSURANCE FUND~ -
4505 Interest on Idle Cash 185,196 392,162 234,851 150,000 200,000
4670 Economic Development Aoencv 25,000 - - - -
4897 Interdepartmental Receipts 1,822,700 1,644,500 1,628,500 1,949,100 1,949,100
4901 Misc. Receipts - - - - -
4906 Water Department - - 224 - -
4924 Damage Claim Recovery - - 23,710 - 17,000
Total Liability Insurance Fund "".,,* .."Ill!<-..... ;$""2,032,896 1.$. 2,036,662- $i< 1,887,285 I $"'2,099,100. 1'$_2f166~1.ooJ
630'TELEPHQNE SUPPORT F:UND~".
4541 Telephone Commission 31,887 9,172 11,164 10,300 11,200
4893 Water DeDI. Receipts 145,063 105,764 111,882 100,000 1 00,000
4670 Economic Development Aoencv 15,813 833 650 1,000 10,000
4897 Interdepartmental Receipts 624,292 727,794 885,480 768,400 800,000
4903 Refunds and Rebates 20,707 32,030 16,708 8,400 10,000
Total Telephone Support Fund' $ 837,762 ,$~ 875,593 $ 1,025,884 $ 888,100 $;.""".4li931~2oo
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2002 - 2003
ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 1999-00 2000-01 2001-02 2002-03 2002-03
631 UTILITY FUND
4897 Interdepartmental Receipts 3,345,785 3,542,913 4,346,703 4,250,900 5,190,700
4944 LED Retrofit Reimbursement - - 878,950 - -
Total Utility Fund ~ 3,345,785 $ 3,542,913 . $ 5,225,653 I $ 4,250,900 $ 5,190,700
635 FLEET SERVICES FUND
4670 EDA 4,333 3,803 8,456 200 8,500
4896 Replacement Contribution 484,400 513,500 1,103,200 1,045,600 1,045,600
4897 Interdepartmental Receipts 4,777,456 5,080,851 4,958,535 5,101,700 5,101,700
4901/22 Mise, Other Receipts - 705 15 - 53,500
Total Fleet Services Fund $ 5,266,189 $ 5,598,859 li 6,070,206 $ 6,147,500 li 6,209,300
678 WORKERS' COMPENSATION FUND
4505 Interest on Idle Cash - - - - -
4897 Interdepartmental Receipts 2,075,020 2,148,414 2,764,329 2,879,200 2,879,200
4899 Premiums - - - - -
4901 Mise Receipts 15,000 16 - - -
4906 Water Department 306,361 332,880 269,894 360,000 250,000
Total Workers' Compensation Fd $ 2,396,381 $ 2,481,310 $ 3,034,223 $ 3,239,200 li.- 3,129,200
679 Management Information Services
4505 Interest on Idle Cash - - - - -
4670 EDA Reimbursement 25,248 2,759 1,150 - -
4673 Water 423,826 425,897 337,680 417,800 417,800
4897 Interdeoartmental Receiots 2,682,000 2,918,500 3,322,000 4,079,800 4,079,800
4901 Miscellaneous Receipts 425 551 437 150,000 150,000
4922 Sale of Equipment - - - - -
Total MIS Fundii>'- ?' T 3,131,499. $ 3,347,707 I $ 3,661,267 $ 4,647,600 $.#; 4,647,600
GRANDiTOTAL.' .~
."j...., ~~i
45,714,511 49,011,909' 52,789,959 62,325,700 ~63,97.9,500.
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - IN VARIANCE
FY 2002-03 FY 2002-03 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
TO GENERAL FUND:
"From Special Gas Tax For- 2,710,000 2,710,000 0
Street Maintenance-$2,339,900
Street Lighting - $370,100
"From Traffic Safety For - 700,000 650,000 (50,000)
Police Costs
"From 1/2 Cent Sales & Road Tax For- 190,700 190,700 0
Administration
"From Cultural Development Fund For - 115,000 227,000 112,000
Fine Arts/Civic & Promotional Costs
"From Traffic Systems Constructions For - 25,000 25,000 0
Administration
"From Fleet Fund For - 750,000 750,000 0
Refund Reserve Excess
"From Liability Fund For - 200,000 200,000 0
Refund Reserve Excess
"From Storm Drain Construction For - 100,000 100,000 0
Administration
"From Refuse Fund For- 1,831,200 1,831 ,200 0
Administration $1,326,200
Lease City Yards 464,000
Lease City Hall 41,000
"From Sewer Line Construction For- 100,000 100,000 0
Administration
"From Sewer Line Maintenance Fund For- 100,000 100,000 0
Administration
"From Transportation Fund For- 161,500 161,500 0
Traffic Engineering Costs $50,000
MainUFuel for All. Fuel Veh $31,500
Crossing Guards $80,000
TOTAL GENERAL FUND $6,983,400 $7,045,400 62,000
TO ANIMAL CONTROL FUND:
"From General Fund For- 335,400 335,400 0
Operating Costs
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - IN VARIANCE
FY 2002-03 FY 2002-03 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
TO CATV FUND:
'From General Fund For - 402,200 402,200 0
Operating Costs
TO LIBRARY FUND:
'From General Fund For - 2,812,700 2,812,700 0
Operating Costs
TO PUBLIC PARK EXTENSION:
'From General Fund For - 51,500 51,500 0
Park Facilities Improvements
TO REFUSE:
'From General Fund For - 65,000 65,000 0
Street Sweeping
TO EMS FUND:
'From General Fund For - 168,000 168,000 0
Repay Operating Loan
TO BASEBALL STADIUM:
'From General Fund For- 255,300 255,300 0
Operating Costs
TO WORKERS COMPENSATION FUND:
'From General Fund For - 400,000 400,000 0
Operating Costs
TO CEMETERY FUND:
'From General Fund For - 64,000 64,000 0
Operating Costs
TO STREET CONSTRUCTION FUND:
'From General Fund For- 2,000,000 2,000,000 0
Bond Proceeds for HUB Project
TOTAL OTHER FUNDS $6,554,100 $6,554,100 0
IGRAND TOTAL TRANSFERS-IN
1$13,537,500 1$13,599,500 l
62,000 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - OUT VARIANCE
FY 2002-03 FY 2002-03 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
FROM GENERAL FUND:
"To Animal Control Fund For- $335,400 335,400 0
Operating Costs
"To Library Fund For- 2,812,700 2,812,700 0
Operating Costs
"To CATV For- 402,200 402,200 0
Operating Costs
"To Baseball Fund For- 255,300 255,300 0
Operating Costs
"To EMS Fund For- 168,000 168,000 0
Operating Costs
"To Refuse Fund For- 65,000 65,000 0
Street Sweeping
"To Street Construction Fund For- 2,000,000 2,000,000 0
Bond Proceeds for HUB Project
"To Cemetery Fund For- 64,000 64,000 0
Operating Costs
"To Workers Compensation Fund For- 400,000 400,000 0
Operating Costs
"To Public Park Extension For- 51,500 51,500 0
Park Facilities Improvements
TOTAL GENERAL FUND $6,554,100 $6,554,100 0
FROM TRAFFIC SAFETY:
"To General Fund For - 700,000 650,000 50,000
Police Costs
FROM SPECIAL GAS TAX:
"To General Fund For- 2,710,000 2,710,000 0
Street Main!. Costs-$2,339,900
Street Lighting Costs-$370,1 00
FROM 1/2 CENT SALES/ROAD TAX:
"To General Fund For- 190,700 190,700 0
Administration -$190,700
FROM FLEET FUND:
"To General Fund For- 750,000 750,000 0
Refund Reserve Excess
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002.2003
TRANSFERS. OUT VARIANCE
FY 2002..Q3 FY 2002..Q3 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
FROM CULTURAL DEVELOPMENT
'To General Fund For. 115,000 227,000 (112,000)
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- 1,831,200 1,831,200 0
Administration $1,326,200
Lease City Yards $464,000
Lease City Hall $41,000
FROM SEWER LINE CONSTR FD
'To General Fund For- 100,000 100,000 0
Administration
FROM SEWER LINE MAINT FUND
'To General Fund For- 100,000 100,000 0
Administration
FROM LIABILITY FUND
'To General Fund For. 200,000 200,000 0
Refund Reserve Excess
FROM TRANSPORTATION FUND
'To General Fund For- 161,500 161,500 0
Traffic Engineering Costs $50,000
MaintlFuel for All. Fuel Veh $31,500
Crossing Guards $80,000
TOTAL OTHER FUNDS $6,983,400 $7,045,400 (62,000
IGRAND TOTAL TRANSFERS-OUT
I $13,537,500 I $13,599,500 I
(62,000)1