HomeMy WebLinkAbout24-Finance
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon, Finance
Director
Subject: Receive and file the FY
2005-2006 Year End Report
Dept: Finance
Date: 11/22/06
Synopsis of Previous Council Action:
June 16, 2005
Resolution 2005-226 approving and adopting the
FY 2005- 2006 Budget.
November 22, 2006 Ways and Means Committee reviewed the FY 2005-2006 Year
End Report
Recommended motion:
That the FY 2005-2006 Year End Report be received and filed. . Z ')
~tc/c~J~~
Signature
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached: Staff Report, Attachments
Ward: All
FUNDING REQUIREMENTS: Amount:
Source:
Finance:
Council Notes:
Agenda Item No. 01. 'I
/;2/1/()(p
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
INTEROFFICE MEMORANDUM
TO:
Ways and Means Committee
~~
FROM:
Barbara Pachon, Finance Director
SUBJECT: FY 2005-2006 Year-End Budget Report
DATE:
November 22, 2006
COPIES:
Mayor Morris; Council Members; Fred Wilson, City Manager
Attached for your review is the Year-End Budget Report for FY 2005-2006. This report covers the twelve-
month period of July I, 2005 through June 30, 2006. Included are revenue and expenditure reports comparing
actuals to the final budget and to the last revised estimates used during the FY 2006-2007 budget process. As
in prior budget updates, each report has been color-coded for easy reference. Below is a summary of each
report.
The first report (white/green) is a summary report of all funds for FY 2005-2006. The estimated (unaudited)
year-end balances for all funds are in line with the estimates used for the FY 2006-2007 budget process. It
should be noted that the Liability Fund ended the fiscal year about $600,000 better than expected due to
several cases being settled for less than anticipated. The Worker's Comp Fund also ended the fiscal year about
$400,000 better than anticipated due to lower than projected expenses. Finance is still in the process of
completing a reconciliation between the Fleet Fund and the Refuse Fund, so there may be an adjustment
needed to ensure the Refuse Fund completely covers their fleet maintenance costs (the Mayor and Council will
be advised if any adjustments are required).
The second report (white!blue) is a summary report of the General Fund for FY 2005-2006. Based on the
unaudited year end figures, the General Fund undesignated balance at 6/30/06 is projected to be $8,662,769.
This updated undesignated fund balance is $1,979,469 more than the estimated fund balance used for the FY
2006-2007 budget process. This additional fund balance ($1,979,469) will be used in FY 2006-2007 to replace
the $1,681,029 used from the budget reserve to fund the FY 2006-2007 Charter 186 costs which came in
higher than projected in the FY 2006-2007 budget. After replenishing the budget reserve there will be a
remaining undesignated balance of $298,440 that will remain in the General Fund undesignated fund balance
until the Mayor and Council provide further direction to Finance.
The third report (yellow) is a revenue report comparing actual revenues to the budget and to the revised
estimates used during the FY 2006-2007 budget process. Through June 30, 2006 revenues collected were
$913,773 more than the revised revenue estimates used for the FY 2006-2007 budget process. The main
reason for the revenue increase is due to higher than anticipated sales tax revenue.
The fourth and final report (purple) is the Interfund Transfer report. This report details the unaudited year-end
amounts transferred into and out of the General Fund as well as all other funds.
As part of the year-end close, Finance reconciled and balanced several trust accounts and determined these
trust accounts were over-funded in a cumulative total amount of$I,057,800. The major trust accounts that are
currently over-funded at this time are the Copy Machine Trust ($281,200); Health Trust ($122,000); and
Unemployment Insurance Fund ($650,000). It is staff's recommendation to transfer this $1,057,800 into the
FY 2006-07 General Fund budget reserve and designate these funds to cover future anticipated revenue
shortfalls.
Please let me know if you have any questions.
CITY OF SAN BERNARDINO
SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS
FISCAL YEAR 2005 - 2006
ESTIMATE ADDITIONS TOTAL DEDUCTIONS ESTIMATED
BALANCE - - -- FOR - TOTAL BALANCE
FUND /TITLE 7-1-05 REVENUESITRANSFER BUDGET EXPENSESITRANSFER DEDUCT 6-30-06
1001 GENERAL FUND"
118,240,400 1119,618,7731 8,094,651 1145,953,8241124,590,639 I 4,098,4161128,689,0551 17,264,7691
SPECIAL REVENUE FUNDS:
105 LIBRARY 0 155915 2547816 2703731 2693631 0 2693631 10100
106 CEMETERY 1887 165 387 0 167274 153681 0 153681 13,593
107 CATV 82 400 491 230 537 100 1110730 1 096 321 0 1 096 321 14409
108 ASSET FORFEITURE 159261 125 937 0 66 676 79031 0 79031 112355
118 DRUG/GANG FUND 271 465 27 264 0 298 729 61873 0 61873 236 856
111 AIR QUALlTY-AB 2766 100 600 253 373 0 353 973 87 827 181500 269 327 84 646
124 ANIMAL CONTROL 0 1 324281 333 600 1 657 881 1 643 034 0 1 643 034 14847
128 TRAFFIC SAFETY 0 1 238 430 0 1 238 430 0 1 238 430 1 238 430 0
132 SEWER LINE MAINT 4006631 3 164 855 0 7 171 486 2385152 175 000 2560152 4611334
133 BASEBALL STADIUM 0 144362 216700 361 062 352 509 0 352 509 8553
134 SOCCER COMPLEX (39100 520 048 64 900 545 848 362 170 0 362 170 183 678
527 REFUSE"" 1,619,500 23,794,121 65,000 25,478,621 21,427,904 2,875,900 24,303,804 1,174,817
TOTAL SPECIAL REVENUES 5,984,122 31,405,203 3,765,116 41,154,441 30,343,133 4,470,830 34,813,963 6,340,478
CAPITAL PROJECT FUNDS:
122 ARTICLE 8 - LTF 0 0 0 0 0 0 0 0
126 SPECIAL GAS TAX 1 148335 3675 192 0 4 823 527 866 802 2810000 3 676,802 1 146725
129 1/2 CENT SALES & RD TAX 5 087 454 3 483 337 0 8 570 791 4 458 282 215000 4 673 282 3 897 509
135 AB2928 TRAFFIC CONGST 1901 896 320 0 898 221 514580 0 514580 383 641
240 INFRASTRUCTURE BK LOAN 0 0 0 0 2839761 0 2839761 12 839 761
241 PUBLIC PARK EXTENSION 20212 259 0 20471 16216 0 16216 4255
242 STREET CONSTRUCTION (1 225873 218672 0 11 007201 165497 0 165 497 11 172698
243 PARK CONSTRUCTION 1 380 468 719545 0 2100013 579 520 0 579 520 1 520 493
244 CEMETERY CONSTR 36 692 4397 0 41089 1752 0 1752 39 337
245 SEWER LINE CONSTR 4 709 294 1451313 0 6160607 1 403 590 200 000 1 603 590 4557017
246 PUBLIC IMPROVEMENT 6110027 83861 0 6193888 185075 0 185075 6008813
247 CULTURAL DEVELOPMENT 158 897 559 095 0 717 992 0 245 600 245600 472 392
248 STORM DRAIN CONSTR 1 372 765 2225136 0 3 597 901 943 254 100 000 1 043 254 2554 647
250 TRAFFIC SYSTEM CONSTR 1150610 976 537 0 2 127 147 866 821 25 000 891821 1 235 326
257 CITY WIDE AD 994 0 28,221 0 28,221 0 28,221 28,221 0
TOTAL CAPITAL PROJECTS 19,950,782 14,321,885 0 34,272,667 12,841,150 3,623,821 16,464,971 17,807,696
DEVELOPMENT IMPACT FEE FD:
261 LAW ENFORCEMENT IMP 0 74661 0 74661 0 0 0 74661
262 FIRE PROTECTION IMPACT 0 75 568 0 75 568 0 0 0 75 568
263 LOCAL CIRCULATION SYST 0 62974 0 62974 0 0 0 62974
264 REGIONAL CIRCULATION SY 0 595 160 0 595 160 0 0 0 595 160
265 LIBRARY FACILITIES IMPAC 0 3787 0 3787 0 0 0 3787
266 PUBLIC MEETINGS FAC IMP 0 4751 0 4751 0 0 0 4751
267 AQUATICS CENTER FAC IMP 0 1935 0 1935 0 0 0 1935
268 AB1600 PARKLAND IMPACT 0 23712 0 23712 0 0 0 23712
269 QUIMBY ACT PARKLAND IMF 0 11,856 0 11,856 0 0 0 11,856
TOTAL DEV IMPACT FEES 0 854,404 0 854,404 0 0 0 854,404
INTERNAL SERVICE FUNDS:
621 CENTRAL SERVICES FUND 3400 253 525 33 300 283 425 266514 0 266514 16911
629 LIABILITY INSURANCE (2 307 500 3 499 733 0 1 192233 3 386 836 0 3 386 836 12194603
630 TELEPHONE SUPPORT 85,900 869 525 0 955 425 805 586 0 805 586 149839
631 UTILITY FUND 1377 100 4 192 354 0 3815254 4095914 0 4095914 1280 660
635 FLEET SERVICES 1 078800 6 356 011 300 000 7734811 7 433 906 0 7,433 906 300 905
678 WORKER'S COMP (8 940 000 3 930 593 0 15 009 407 3 230 879 0 3 230 879 18 240 286
679 MANAGMT INFO SYSTEM 1,387,200 4,384,758 0 5,771,958 4,257,398 0 4,257,398 1,514,560
TOTAL INTERNAL SERVICE 19,076,100 23,486,499 333,300 14,743,699 23,477,033 0 23,477,033 18,733,334)
TOTAL ALL FUNDS
I 35,099,204 1188,832,360 112,193,067 1236,124,631 1191,251,955 112,193,067 1203,445,022 I 32,679,609 I
"The General Fund estimated ending balance of $17,264,769 includes $7,698,200 budget reserve; $9,566,569 undesignated balance that
$6,683,300 was used in the FY 06-07 budget; and $903,800 used for net carryover requests which leaves $1,979,469 as available undesignated,
""Refuse estimated ending balance of $1,174,817 includes $502,400 of carryovers and $672,417 undesignated balance. Finance is still completing
the final year end analysis and it is estimated that part of the undesginated balance needs to go to Fleet Fund to cover all of Refuse Fleet costs,
mFleet has $1,379,700 of carryovers so the ending balance will go to cover these carryovers plus the additional amount anticipated from Refuse.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
YEAR END FISCAL YEAR 2005-2006
GENERAL FUND
FY 2005-06 FY 2005-06 FY 2005-06
FINAL Last Revised UNAUDITED
BUDGET ESTIMATE ACTUAlS
ESTIMATED REVENUE:
PronertVTaxes $ 18,425,000 $ 22,862,100 $ 23,093,720
Other Taxes 68,053,000 68,331,200 69,214,146
Licenses & Permits 9,036,300 9,309,100 9,391,033
Fines and Penalties 1,316,500 1,175,500 1,255,387
Use of Monev & Prooertv 1,232,900 1,312,100 986,784
Interoovernmental 5,424,100 5,480,700 5,618,757
Charoes for Services 5,479,800 6,096,400 5,862,096
Miscellaneous 4,120,800 4,137,900 4,196,850
Total Estimated Revenues -- $ 113,088,400 $118,705,000 $119,618,773
Other Finance Acfustment $ - $ 1562,100 $ -
Total Transfers In: $ 8,167,400 $ 7,859,300 $ 8,094,651
TOTAL ESTIMATED AVAILABLE: $ 121,255,800 $126,002,200 $127,713,424
ESTIMATED EXPENDITURES:
Mavor $ 1,061,500 $ 1,011,500 $ 992,617
Common Council 532,700 500,000 466,091
cTtV Clerk 1,812,400 1,650,000 1,762,315
cTtV Treasurer 165,700 161,000 162,370
City Attornev 3,048,100 2,948,100 3,019,013
Code Comnliance 3,194,100 3,000,000 2,971,816
General Government 11,068,200 10,000,000 9,398,675
Citv- Manaaer 633,100 610,000 615,936
Human Resources 430,900 409,000 413,931
Finance 1,368,900 1,335,000 1,331,463
Civil Service 282,500 263,400 268,539
Develonment Services 6,215,100 5,400,000 5,402,301
Fire 29,546,200 29,815,000 29,843,069
Police 52,695,800 53,500,000 53,179,223
Facilities Manaoement 4,406,100 4,050,000 3,780,578
Parks, Recreation, & Comm Serv 5,891,700 5,475,000 5,282,418
Public Services 5,862,800 5,680,000 5,700,284
Total estimated Exoenditures $128,215,800 $ 125,808,000 $ 124,590,639
Estimated Exoenditure Savinas $ 1959,300 $ - $ -
Net Carrvover/Reserve Renuest $ - $ - $ 903,800
Total Transfers Out: $ 4,191,600 $ 4,092,100 $ 4,098,416
TOTAL EST DEDUCTIONS: $131,448,100 $129,900,100 S 129,592,855
EXCESS I (DEFICIENCY) OF S 110,192,300 S 13,897,9001 S /1,879,431
AVAILABLE OVER DEDUCTIONS
BEGINNING BALANCE 7-1~5 S 18,240,400 $ 18,240,400 S 18,240,400
ESTIMATE.D ENDING BALANCE S 8,048,100 $ 14,342,500 S 16,360,969
BUDGETED RESERVE
Reserve for PERS Safety Costs $ 261,000 $ 1,261,000 $ 1,261,000
Reserve for various revenue issues $ - $ - $ -
General Budget Reserve $ 6,398,200 $ 6,398,200 $ 6,437,200
Total Budaeted Reserve $ 6,659,200 S 7,659,200 S 7,698,200
EST UNDESIGNATED 6-30~: $ 1,388,900 S 6,683,300 S 8,662,769
VARIANCE
FINAL BUDt
UNAUDIT ACT
$ 4,668,720
1,161,146
354,733
161,113
1246,116
194,657
382,296
76,050
$ 6,530,373
$ -
$ 172,749
S . 6,457,624
$ 68,883
66,609
50,085
3,330
29,087
222,284
1,669,525
17,164
16,969
37,437
13,961
812,799
1296,869
1483,423
625,522
609,282
162,516
S 3,625,161
$ 1959,300
$ (903,800
$ 93,184
S 1,855,245
S 8,312,869
S -
$ 8,312,869
$ 1,000,000
$ -
$ 39,000
S 1,039,000
$ 7,273,869
VARIANCE
LJiST ESTI
UNAUDIT ACT
$ 231,620
882,946
81,933
79,887
(325,316
138,057
(234,304
58,950
S 913,773
$ 562,100
$ 235,351
S 1,711,224
$ 18,883
33,909
(112,315
11,370
170,913
28,184
601,325
(5,936
(4,931
3,537
15,139
12,301
128,069
320,777
269,422
192,582
(20,284
S 1,217,361
$ -
$ (903,800
$ (6,316
$ 307,245
$ 2,018,469
S -
S 2,018,469
$ -
$ .
$ 39,000
S 39,000
S 1,979,469
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2005-2006
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
PROPERTY TAXES
4001 Current Secured 8,050,000 9,100,000 8,823,702
4002 Current Unsecured 475,000 525,000 532,644
4006 SUDolemental 700,000 1,360,000 1,872,592
4003 Prior Taxes 420,000 390,000 389,394
4005 Other 130,000 130,000 118,315
4007 Prop Tx In Lieu of VLF 8,650,000 11,357,100 11,357,073
Total Taxes 18,425,000 22,862,100 23,093,720
OTHER TAXES
4221 Sales Tax 29,500,000 27,750,000 28,371,610
4220 ProD Tx In Lieu Sales Tx 8,050,000 8,381,500 8,381,485
4224 Utilitv User Tax 22,600,000 23,850,000 24,093,905
4201/14 Franchise Tax 2,900,000 3,028,200 3,055,990
4222 Transient Occuoancv 3,025,000 2,980,000 2,907,811
4223 ProD. Transfer Tax 850,000 1,150,000 1,211,862
4225 Sales Tax Public Safety 840,000 903,500 903,483
4215 Tow Franchise 288,000 288,000 288,000
4226 Verdemont Fire A.D. 0 0 0
Total Taxes 68,053,000 68,331,200 69,214,146
LICENSES AND PERMITS
4301 Business Reaistration 5,800,000 5,800,000 5,820,218
4330 Buildino Permits 884,000 985,000 1,011,971
4342 EMS MembershiD 10,000 18,000 17,155
4331 Mechanical Permits 325,000 300,000 284,854
4305 Annual Alarm Permit 220,000 215,000 215.753
4362 On Site Permits 550,000 365,000 436,516
4363 On Site Plan Check 350,000 520,000 501,117
4361 Construction Permits 300,000 220,000 209,560
4336 Fire Code Permits 240,000 292,000 282,345
4337 Fire Plan Check 135,000 190,000 189,383
4351 Street Cut Permits 40,000 175,000 192,084
4333 Mobile Home Park Permit 30,000 30,200 30,638
4352 Misc Licenses & Permits 110,000 157,000 157,967
4304 Misc Plannino Permits 22,300 21,100 21,028
4303 Misc City Clerk Permits 5,000 10,800 10,847
4360 Grading Permits 15,000 10,000 9,597
Total License & Permit 9,036,300 9,309,100 9,391,033
FINES AND PENAL TIES
4420 Parkina Citations 1,100,000 900,000 967,033
4410 General Fines 200,000 130,000 137,959
4411 Code Admin. Citations 10,000 68,000 68,699
4412 Fire Admin. Citations 0 75,000 79,606
4450 Fire Citations 500 0 0
4421 Vehicle Abatement Fines 6,000 2,500 2,090
BUDGETI REV EST
ACTUAL ACTUAL
773,702 (276,298
57,644 7,644
1,172,592 512,592
(30,606' (606)
(11,685\ (11,685'
2,707,073 (27)
4,668,720 231,620
(1,128,390 621,610
331,485 (15
1,493,905 243,905
155,990 27,790
(117,189 (72,189
361,862 61,862
63,483 (17
0 0
0 0
1,161,146 882,946
20,218 20,218
127,971 26,971
7,155 (845)
140,146\ (15,146\
14,247' 753
1113,484\ 71,516
151,117 (18,883)
190,440 (10,440
42,345 (9,655
54,383 (617
152,084 17,084
638 438
47,967 967
11,272 (72
5,847 47
(5,403) (403)
354,733 81,933
(132,967' 67,033
(62,041' 7,959
58,699 699
79,606 4,606
(500 0
(3,910) (410)
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2005-2006
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
I Total Fines/Penalties
1,316,500 I 1,175,500 I 1,255,387 I
USE OF MONEY AND PROPERTY
4520 Land & BuildinoRental 397,900 315,000 322,238
4505 Interest Earninas 700,000 830,000 521,987
4530 Parkina Rental Fee 45,000 34,000 19,958
4922-26 Sale of Prooertv 50,000 91,100 78,971
4540 Vending Machine Commissior 40,000 42,000 43,630
Total Money & Property 1,232,900 1,312,100 986.784
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 1,310,000 1 ,335,400 1,387,034
4621 Bookina Fee Subvention 0 0 0
4670 CDBG Reimbursement 2,793,500 2,793,500 2,820,536
4670 20% Reimbursement 40,800 40,800 40,800
4670 Tax Increment Reimb. 12,300 12,300 12,300
4606 Homeowner's Exemotion 150,000 151,200 151,359
4616 POST 196,600 130,000 155,903
4673 Water Reimbursement 328,000 320,700 320,750
4625 State-Mandated Costs 75,000 150,000 179,312
4615 Disaster Preo. Proaram 20,900 19,800 0
4607 Off-Hiahwav Vehicle Tax 5,000 7,000 3,046
4619 Mutual Aid/Disaster Reimb. 202,700 390,000 416,117
4671 SBIAA Reimbursement 220,000 130,000 131,600
4651 Construction Reimb 69,300 0 0
Total Intergovernmental 5,424,100 5,480,700 5,618,757
CHARGES FOR SERVICE
4731 Plan Check Fee 450,000 722,000 740,971
4880 EMS User Fee 550,000 320,000 347,976
4798 Storm Drain Utilitv Fee 260,000 270,000 268,070
4815 Weed Abatement 500,000 280,000 268,847
4733 Buildina Demolition 700,000 1,400,000 997,521
4747 False Alarm Fee 50,000 84,000 86,185
4714 Develo Proiects 160,000 270,000 269,658
4743 Towina Admin Fee 295,600 275,000 294,462
4766 Buildina Permit Review 6,000 10,000 9,341
4720 Plannina Plan Review 225,000 195,000 207,784
4782/4 Public Wk Subdivision 275,000 275,000 297,032
4785 Non Subdivision Str Imo 100,000 185,000 178,392
4711 Subdivision 140,000 165,000 180,940
4718 Environmental 20,000 24,600 27,896
4735 Release Notice of Pendencv 20,000 11,000 10,857
4863 Class Reaistration Fee 15,000 12,000 12,326
4780 Misc Develo. Servs. Charaes 40,000 56,000 55,251
4862 Park Enerav Fee 7,000 16,000 17,047
4707 Passoort Fees 75,000 72,000 72,656
BUDGET/ REV EST,
ACTUAL ACTUAL
(61,113)1 79,8871
(75,662 7,238
(178,013 '308,013
(25,042 114,042
28,971 112,129
3,630 1,630
(246,116) (325.316)
77,034 51,634
0 0
27,036 27,036
0 0
0 0
1,359 159
(40,697 25,903
(7,250 50
104,312 29,312
120,900 119,800
11,954 13,954
213,417 26,117
188,400 1,600
(69,300) 0
194,657 138,057
290,971 18,971
1202,024 27,976
8,070 11,930
1231,153' 111,153
297,521 11402,479
36,185 2,185
109,658 1342
11,138 19,462
3,341 (659)
(17,216 12,784
22,032 22,032
78,392 16,608
40,940 15,940
7,896 3,296
19,143 (143
(2,674 326
15,251 (749
10,047 1,047
12,344 656
DESCRIPTION
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2005-2006
FINAL REVISED UNAUDIT
BUDGET ESTIMATE ACTUAL
4702 Countv Contract 250,000 250,000 250,000
4708 Fire Trainina Aareement 48,200 20,000 33,821
4751 Fire Apartment Inspections 0 0 0
4753 Fire Archival Fee 5,000 2,500 2,162
4752 Fireworks Requlatory Fee 100,000 98,500 98,337
4754 Fire Business Occup Insp Fee 100,000 50,000 50,447
4755 Fire Rental Inspections 494,300 375,000 390,612
4864 Swimminq Pool Fee 55,000 65,400 72,335
4861 Proarm/Facilitv Use Fee 56,900 67,000 63,559
4865 Non-Resident Fees 2,500 3,000 2,850
4710 Mise Development Services 95,000 122,000 142,112
4789 Archival Fee - Dev Servs 40,000 37,000 37,983
4790-6 Sianal MaintlEnerav 21,300 25,500 29,255
4802 Str Liaht Enerav Fee 20,000 22,500 18,523
4701 Election Filing Fee 4,000 18,600 18,628
4705 Utilitv Collection Fee 40,000 37,700 49,131
4881 Paramedic Reimb Contract 259,000 259,100 259,129
Total Charges 5,479,800 6,096,400 5,862,096
MISCELLANEOUS
4906 Water Fund Contr. 1,900,000 1,950,000 1,933,876
4930 Sewer Contr. - Water 500,000 500,000 500,000
4931 Water Land Sales 0 28,200 88,184
4910 Admin Service Charqe 349,600 349,600 349,600
4901 Misc. Other Revenue 109,900 125,000 125,742
4912 Off Track Bettinq 160,000 160,000 162,341
4741 Sale of Photos 141,000 130,000 126,658
4339 Sale of Fire Reports 0 0 1,167
4809-10 Mise Dev. Services 7,000 6,000 6,747
4740-5 Police Misc. Receipts 861,800 800,000 814,838
4746 Property Auction 5,000 5,000 5,005
4750 Investiqation Fee 20,000 12,000 12,920
4905 Litiqation Settlement 0 32,800 32,850
4904 Drunk Driver Reimburmt. 1,500 300 620
4928 Bookinq Fee Reimburmt. 10,000 5,000 3,773
4911 Restitutions 25,000 12,000 13,002
4924 Damage Claim Recovery 30,000 22,000 19,527
Total Miscellaneous 4,120,800 4,137,900 4,196,850
I TOTAL GENERAL FUND
BUDGETI REV EST
ACTUAL ACTUAL
0 0
(14,379 13,821
0 0
2,838 (338
1,663 (163\
(49,553\ 447
(103,688 15,612
17,335 6,935
6,659 (3,441
350 (150
47,112 20,112
2,017 983
7,955 3,755
(1,477 (3,977
14,628 28
9,131 11,431
129 29
382,296 (234,304)
33,876 (16,124
0 0
88,184 59,984
0 0
15,842 742
2,341 2,341
(14,342 (3,342\
1,167 1,167
(253 747
(46,962 14,838
5 5
(7,080 920
32,850 50
(880 320
(6,227 (1,227
(11,998 1,002
(10,473) (2,473)
76,050 58,950
1113,088,4001118,705,0001119,618,7731 16,530,3731913,7731
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2005-2006
TRANSFERS. IN FY 2005-06 FY 2005-06 VARIANCE
FY 2005-06 REVISED UNAUDIT REV ESTIMATE!
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO GENERAL FUND:
*From Special Gas Tax For- $ 2,810,000 $ 2,810,000 $ 2,810,000 0
Street Maintenance-$2,339,900
Street Lighting - $470,100
*From Traffic Safety For - 1,116,400 1,020,000 1,238,430 218,430
Police Costs
*From 1!2 Cent Sales & Road Tax For- 215,000 215,000 215,000 0
Administration
*From Cultural Development Fund For - 453,000 245,600 245,600 0
Funding Fine Arts and Civic and
Promotional Costs
*From Traffic Systems Const. For - 25,000 25,000 25,000 0
Administration
*From Telephone Fund For- 0 0 0 0
Refund Reserve Excess
*From Storm Drain Construction For - 100,000 100,000 100,000 0
Administration
*From Refuse Fund For - 2,857,200 2,857,200 2,875,900 18.700
Administration $2,235,600
Lease City Yards 464,000
Lease City Hall 41,000
Street Repair 50,000
NPDES Coord. 66,600
*From Sewer Line Construction For - 200,000 200,000 200,000 0
Administration
*From Sewer Line Maint. Fund For - 175,000 175,000 175,000 0
Administration
*From City Wide AD 994 Fund For - 25,000 30,000 28,221 (1,779)
Street Lighting
*From Transportation Fund For - 181,500 181,500 181,500 0
Traffic Engineering Costs $50,000
Maint/Fuel Alt. Fuel Veh $41,500
Crossing Guards $80,000
TOTAL GENERAL FUND $8,158,100 $7,859,300 $8,094,651 $235,351
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2005-2006
TRANSFERS - IN FY 2005-06 FY 2005-06 VARIANCE
FY 2005-06 REVISED UNAUDIT REV ESTIMATEI
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO ANIMAL CONTROL FUND:
*From General Fund For - $ 380,400 $ 350,000 $ 333,600 $ (16,400)
Operating Costs
TO CATV FUND:
*From General Fund For- 533,200 602,200 537,100 (65,100)
Operating Costs
TO LIBRARY FUND:
*From General Fund For- 2,603,800 2,563,400 2,547,816 (15,584)
Operating Costs
TO SOCCER FIELD FUND:
*From General Fund For - 69,800 0 64,900 64,900
Operating Costs
TO REFUSE:
*From General Fund For - 65,000 65,000 65,000 0
Street Sweeping
TO BASEBALL STADIUM:
*From General Fund For - 209,400 211,500 216,700 5,200
Operating Costs
TO CENTRAL SERVICES FUND:
*From General Fund For- 30,000 0 33,300 33,300
Operating Costs
TO TRAFFIC SYSTEM CONSTR. FUND:
*From Article 8 L TF Fund For- 0 0 0 0
Project Costs
TO CEMETERY FUND:
*From General Fund For- 0 0 0 0
Operating Costs
TO FLEET FUND:
*From General Fund For - 300,000 300,000 300,000 0
Vehicle Replacement Costs
TOTAL OTHER FUNDS $ 4,191.600 $ 4,092,100 $4,098,416 $6,316
IGRAND TOTAL TRANSFERS-IN
1$12,349,700 1$11,951,400 1$12,193,0671
$241,667 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2005-2006
TRANSFERS - OUT FY 2005-06 FY 2005-06 VARIANCE
FY 2005-06 REVISED UNAUDIT REV EST/
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM GENERAL FUND:
'To Animal Control Fund For- $380,400 $ 350.000 $ 333.600 $ 16,400
Operating Costs
'To CATV Fund For- 533.200 602.200 537.100 65.100
Operating Costs
'To Library Fund For- 2.603.800 2.563,400 2,547.816 15,584
Operating Costs
'To Baseball Fund For- 209,400 211.500 216.700 (5.200)
Operating Costs
'To Central Services Fund For - 30,000 0 33,300 (33.300)
Operating Costs
'To Refuse Fund For- 65.000 65.000 65.000 0
Street Sweeping
'To Soccer Field Fund For- 69.800 0 64.900 (64.900)
Operating Costs
'To Cemetery For - 0 0 0 0
Operating Costs
'To Fleet Fund For- 300.000 300.000 300,000 0
Vehicle Replacement Costs
TOTAL GENERAL FUND $4.191.600 $4,092.100 $4.098,416 $ (6.316)
FROM SPECIAL GAS TAX:
'To General Fund For- 2.810,000 2.810.000 2,810.000 0
Street Lighting-$470.100
Street Maintenance-$2,339.900
FROM TRAFFIC SAFETY:
'To General Fund For - 1,116,400 1.020.000 1.238,430 (218,430)
Police Costs
FROM 1/2 CENT SALES/ROAD TAX:
'To General Fund For- 215,000 215.000 215.000 0
Administration
FROM TELEPHONE FUND
'To General Fund For- 0 0 0 0
Refund Reserve Excess
FROM CULTURAL DEVELOPMENT
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2005-2006
TRANSFERS - OUT FY 2005-06 FY 2005-06 VARIANCE
FY 2005-06 REVISED UNAUDIT REV EST!
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
*To General Fund For- 453,000 245,600 245,600 0
Fine Arts & Civic Promotional
FROM TRAFFIC SYSTEM CONSTR
*To General Fund For- 25,000 25,000 25,000 0
Administration of Fund
FROM STORM DRAIN FUND
*To General Fund For - 100,000 100,000 100,000 0
Administration of Fund
FROM REFUSE FUND
*To General Fund For- 2,857,200 2,857,200 2,875,900 (18,700)
Administration $2,235,600
Lease City Yards $ 464,000
Lease City Hall $ 41,000
Street Repairs $ 50,000
NPDES Coord. $ 66,600
FROM SEWER LINE CONSTR FD
*To General Fund For- 200,000 200,000 200,000 0
Administration
FROM SEWER LINE MAINT FUND
*To General Fund For - 175,000 175,000 175,000 0
Administration
FROM City Wide AD 994 FUND
*To General Fund For- 25,000 30,000 28,221 1,779
Street Light Costs
FROM TRANSPORTATION FUND
*To General Fund For- 181,500 181,500 181,500 0
Traffic Engineering $60,000
MainUFuel All. Fuel Veh $41,500
Crossing Guards $80,000
TOTAL OTHER FUNDS $8,158,100 $7,859,300 $8,094,651 $ (235,351 )
IGRAND TOTAL TRANSFERS-OUT
1$12,349,7001$11,951.4001$12,193,0671
($241,667)1