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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon, Finance
Director
Subject: Authorize the Director of
Finance to amend the FY 2007-2008
budget to add both revenue and
expenditure budgets for the nine (9)
Development Impact Fee. Funds
(DIFF) as indicated in the staff report.
Dept: Finance
Date: 08/06/07
Synopsis of Previous Council Action:
March 20,2006
Public hearing opened to consider an ordinance establishing
and modifying certain development impact fees and a
resolution setting certain development impact fees.
April 3, 2006
Public hearing closed and Resolution 2006-97 and Ordinance
MC-1222 adopted.
Recommended motions:
Authorize the Director of Finance to amend the FY 2007-2008 budget to add both
revenue and expenditure budgets for the nine (9) Development Impact Fee Funds
(DIFF) as indicated in the staff report. (lJl1tj~/A y/~
Signat~e
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached: Staff Report, Attachments
FUNDING REQUIREMENTS: Amount:
Ward: All
Source:
Finance:
Council Notes:
Agenda Item No.
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CITY OF SAN BERNARDINO -REOUEST FOR COUNCIL ACTION
STAFF REPORT
SUBJECT
Authorize the Director of Finance to amend the FY 2007-2008 budget to add both revenue and
expenditure budgets for the nine (9) Development Impact Fee Funds (DIFF) as indicated in the
staff report.
BACKGROUND
On April 3, 2006 the Mayor and Council adopted Resolution 2006-97 and Ordinance MC-1222
which established and modified certain development impact fee funds and set certain
development impact fees. The development impact fee funds that were established are as
follows:
261 Law Enforcement Development
262 Fire Protection Development
263 Local Circulation System
264 Regional Circulation System
265 Library Facilities and Collection
266 Public Meetings Facilities
267 Aquatics Center Facilities
268 AB 1600 Parkland and Open Space Acquisition
269 Quimby Act Parkland and Open Space Acquisition
Development Services began collecting the revised and new DIFF revenues in June 2006. Now
that these fees have been collected for a year there is a short history of revenue collections that
has been used to help estimate revenue collections for FY 2007-2008. Expenditure budgets for
each fund have been proposed using allowable projects/expenditures that have been identified
and are anticipated to be done by staff in FY 2007-2008. For those funds that do not have
projects identified as of yet or need to have revenues accumulate before a project can begin,
there is no expenditure budget being requested for FY 2007-2008. The revenues collected in
these funds will remain sitting in the fund balance until such time the Mayor and Council
approve the funds to be appropriated for an approved project brought forward by staff.
Attachment I to this staff report provides schedules of the revenues and expenditures budgets
being requested for each fund.
It should be noted that revenues collected in FY 2006-07 are below what was originally
estimated when the FY 2006-07 D1FF budget was approved. Since D1FF revenues collected are
tied to development activity being done in the City, the revenues collected will vary each year
depending on the type and volume of development anticipated during the fiscal year.
Some key expenditures that have been included in the Attachment I schedules are:
261 Law Enforcement Development Fund - $97,000 for parking lot expansion costs,
$10,000 for EVDO wireless modem cars for additional police units, $44,000 fc:.J?^
tasers and digital voice recorders. If .;,pa.~ ~~ l'ftit.Y
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263 Local Circulation System Fee - $243,800 carryover funds for two traffic signal
projects approved in FY 06-07 and $506,500 of new funds for four traffic signal
projects.
264 Regional Circulation System Fee - $240,800 of carryover and new funds for the
Palm Ave and 1-215 ramps project.
265 Library Facilities and Collect Fee - $95,000 for additional books for the Library.
268 AB 1600 Parkland and Open Space and Park Improvement Fee - $430,000
carryover funds for five park projects approved in FY 06-07 and $458,000 of new
funds for three park projects.
269 Quimby Act Parkland and Open Space and Park Improvement Fee - $50,000 of
new funds for the Verdemont Regional Park.
FINANCIAL IMPACT
No impact to the General Fund. All expenditures being budgeted are anticipated to be paid for
from the various DIFF revenues to be collected per the Attachment I schedules attached to this
staff report.
RECOMMENDATION
Authorize the Director of Finance to amend the FY 2007-2008 budget to add both revenue and
expenditure budgets for the nine (9) Development Impact Fee Funds (DIFF) as indicated in the
staff report.
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Attachment I
CITY OF SAN BERNARDINO
Law Enforcement Facilities, Vehicles and Equipment Fee
FUND 261
This fund accounts for the Law Enforcement Facilities, Vehicles and Equipment impact fee imposed on new residential,
commercial and industrial development to fund the cost of facilities, vehicles and equipment described or identified in the
Law Enforcement Facilities Section the Master Facility Plan,
2004-05
ACTUAL
2005-06
ACTUAL
2006-07
ESTIMATE
2007.08
PROPOSED
REVENUE DETAIL 261-000-
4505 Interest on Idle Cash
4824 Impact Fee
957
73,704
4,000
205,400
5.000
124,200
TOTAL REVENUE
74,661
209,400
129,200
EXPENDITURE DETAIL 261-481 -
Carryover Purchase Orders Total
5111 Materials and Supplies
5502 Other Professional Services
5703 Communications Equipment
5704 Miscellaneous Equipment
39,000
4,500
54,100 97,000
42,500 10,000
106,800 44,000
207,900 190,000
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
AVAILABLE BEGINNING FUND BALANCE (DEFICIT)
74,661
76,161
AVAILABLE ENDING FUND BALANCE (DEFICIT)
74,661
76,161
15,361
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CITY OF SAN BERNARDINO
BUDGET - JUSTIFICATION
FY 2007-48
FUND 261: LAW ENFORCEMENT FACILITIES, VEHICLES, AND EQUIPMENT FEE
Expenditures
261-481-5XXX
Continuing Purchase Orders:
207470 Fisher Scientific - Gas Masks
207480 Adamson - Leather Gear
207274 Sun Badge Co - Depl. Badges
Subtotal for 261-481-5111
301031 Unitrol Systems - Lightbars, etc.
Subtotal for 261-481-5704
TOTAL
Proposed New Expenditures:
Other Professional Services: 261-481-5502
Tenant improvements for parking lot expansion: 288 Linear feet of wrought iron fencing,
$8,000; privacy slats for 150 linear feet of existing chain link fencing, $3,000; (4) additional
double head light poles, $16,000; saw cut aspha~.for fencenighting poles and 8' of existing
block wall to create entrances/exits, $6,500; trenchflnstall power source for new light
poles/cameras, $10,000; install (2) irrigation ditches under driveway, $8,000; cleanningire-
slurry seal existing ashpalt pavement, $5,000; expansion of camera surveillance system,
$40,000; Total $97,000.
Total Other Professional Services
Communication Equipment: 261-481-5703
(20) EVDO wireless modem cards for additional police units. $10,000.
Total Communication Equipment
Miscellaneous Equipment: 261-481-5704
(30) Preoiorce tasers, holsters and accessories, $27,000; (30) Puma digital voice recorders,
$16,500; Total $44,000.
Total Miscellaneous Equipment
GRAND TOTAL EXPENDITURES
$
$
$
$
$
$
$
$
$
$
2,500
2,600
3,100
8,200
30,800
39,000
97,000
97,000
10,000
10,000
44,000
44,000
190,000
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e CITY OF SAN BERNARDINO
local Circulation System Fee FUND 263
ThiS fund accounts for the local circulation systems fee imposed on new residential, commercial and industrial development
to fund the cost of streets. signals and bridges described or identified in the Circulation System section of the Master Facility
Plan.
2004-05 2005-06 2006-07 2oo7.Q8
ACTUAL ACTUAL ESTIMATE PROPOSED
REVENUE DETAIL 263-000-
4505 Interest on Idle Cash 806 5.000 10.000
4824 Impact Fee 62.168 344.868 385.000
TOTAL REVENUE 62.974 349.868 375.000
EXPENDITURE DETAIL 263-483 -
5504 Projects 750.300
TOTAL EXPENDITURES 750.300
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
e AVAILABLE BEGINNING FUND BALANCE (DEFICIT) 62.974 412.842
AVAILABLE ENDING FUND BALANCE (DEFICIT) 62.974 412.842 37.542
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CITY OF SAN BERNARDINO
BUDGET. JUSTIFICATION
FY 2007-48
FUND 263: LOCAL CIRCULATION SYSTEM FEE
Expenditures
263-483-5504
Continuing Projects
7486 Little Mountain and 48th Street Traffic Signal (TC04-31)
7487 Little Mountain and Northpark Blvd Traffic Signal (TC04-41)
Proposed New Projects
7653 Rialto Ave & Meridian Ave Traffic Signal (TC04-35)
7661 Palm Ave & Irvington Ave Traffic Signal TC06-06)
7716 Medical Ctr Dr & Magnoloa Traffic Signal (TC07-01)
Redlands Blvd & Gardena St Traffic Signal (TC08-04)
Total
$
118,600
125,200
243.800
140,000
171,500
165,000
30,000
506,500
$ 750,300
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e CITY OF SAN BERNARDINO
Regional Circulation System Fee FUND 264
This fund accounts for the regional circulation systems fee imposed on new residential, commercial and industrial
development to fund the cost of freeway interchanges, railroad grade separations and regional arterial highways described
or identified in the Circulation System section of the Master Facility Plan.
2~5 2005-06 2006-07 2007-08
ACTUAL ACTUAL ESTIMATE PROPOSED
REVENUE DETAIL 264-000-
4505 Interest on Idle Cash 7,625 40,000 100,000
4824 Impact Fee 587,535 2,141,809 2,126,100
TOTAL REVENUE 595,160 2,181,809 2,226,100
EXPENDITURE DETAIL 264-484 -
5504 Projects 240,800
TOTAL EXPENDITURES 240,800
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
rOT AL OTHER FINANCING SOURCES (USES)
e AVAILABLE BEGINNING FUND BALANCE (DEFICIT) 595,160 2,776,969
AVAILABLE ENDING FUND BALANCE (DEFICIT) 595,160 2,776,969 4,762,269
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CITY OF SAN BERNARDINO
BUDGET - JUSTIFICATION
FY 2007~8
FUND 264: REGIONAL CIRCULATION SYSTEM FEE
Expenditures
264-484-5504
Continuing Projects
7655 Palm Ave and 1-215 ramps (TC04-05)
$
88,300
88,300
Proposed New Projects
7655 Palm Ave and 1-215 ramps (TC04-05)
152,500
Total
152,500
240,800
$
e CITY OF SAN BERNARDINO
Library Facllllles and Colleclion Fee FUND 2&5
This fund accounts for the Library Facility and Collection impact fee imposed on new residential development to finance
additions to the library collection described.or identified in the Library Facility and Colledion section of the Master Facility
Plan.
2004-05 2005-06 2006-07 2007.08
ACTUAL ACTUAL ESTIMATE PROPOSED
REVENUE DETAIL 265-000-
4505 Interest on Idle Cash 49 500 1,000
4824 Impact Fee 3,738 40,000 50,000
TOTAL REVENUE 3,787 40,500 51,000
EXPENDITURE DETAIL 265-485-
5123 Library Books 95,000
TOTAL EXPENDITURES 95,000
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
AVAILABLE BEGINNING FUND BALANCE (DEFICIT) 3,787 44,287
e AVAILABLE ENDING FUND BALANCE (DEFICIT) 3,787 44,287 287
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CITY OF SAN BERNARDINO
BUDGET - JUSTIFICATION
FY 2007-08
FUND 265: LIBRARY FACILITIES AND COLLECTION FEE
Expenditures
Library Books: 265-485-5123
Continuing Projects
Library Books
$
44,000
44,000
Proposed New Projects
Total
Library Books
51,000
51,000
$
95,000
e CITY OF SAN BERNARDINO
Public Meeting Facilities Fee FUND 286
This fund accounts for the Public Meeting I;acilities impad fee imposed on new residential development to finance additions
to the pUblic meeting facilities described or identified in the Community Public Use Facilities section of the Master Facility
Plan.
2004-05 2005-06 2006-07 2007-08
ACTUAL ACTUAL ESTIMATE PROPOSED
REVENUE DETAIL 266-000-
4505 Interest on Idle Cash 61 600 3.000
4824 Impact Fee 4,690 50,484 75.209
TOTAL REVENUE 4,751 51,084 78.200
EXPENDITURE Del AIL 266-486 -
5504 Projects
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
TOTAL .OTHER FINANCING SOURCES (USES)
e AVAILABLE BEGINNING FUND BALANCE (DEFICIT) 4,751 55,835
AVAILABLE ENDING FUND BALANCE (DEFICIT) 4,751 55,835 134.035
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CITY OF SAN BERNARDINO
Aquatics Facilities Fee
FUND 217
This fund accounts for the Aquatics Facilities impact fee imposed on new residential development to finance additions to
community's aquatic facilities described or identified in the Aquatic Center Facilities section of the Master Facility Plan.
2004-05 2005-06 2006-07 2007-08
ACTUAL ACTUAL ESTIMATE PROPOSEO
REVENUE OETAll267-000-
4505 Interest on Idle Cash 25 250 500
4824 Impact Fee 1,911 19,569 25,500
TOTAL REVENUE 1,936 19,819 28,000
EXPENOITURE DETAil 267-487 -
5504 Projects
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
AVAILABLE BEGINNING FUNO BALANCE (OEFICIT) 1,936 21,755
e AVAILABLE ENDING FUNO BALANCE (DEFICIT) 1,936 21,755 47,755
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e CITY OF SAN BERNARDINO
AB 1600 Parkland and Open Space Acquisition and Park Improvement Fee FUND 2&8
This fund accounts for the I'iJ 1600 Parldand and Open Space Acquisition and Part< Improvement impact fee imposed on
new nssidential developement to finance the part< and open space facilities described or Identified in the Part<land and Open
Space Improvement section of the Master Facility Plan.
2004-05 2005-{)6 2006-07 2007-08
ACTUAL ACTUAL ESTIMATE PROPOSED
REVENUE DETAIL 268-000-
4505 Intensst on Idle Cash 304 3,500 5,000
4824 Impact Fee 23.408 381.692 592,400
TOTAL REVENUE 23.712 385,192 597.400
EXPENDITURE DETAIL 268-488 -
5504 Projects 10,690 888,000
TOTAL EXPENDITURES 10.690 888,000
OTHER FINANCING SOURCES (USES)
6450 Transfers In
7451 Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
e AVAILABLE BEGINNING FUND BALANCE (DEFICIT) 23.712 398.214
AVAILABLE ENDING FUND BALANCE (DEFICIT) 23,712 398,214 107,614
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CITY OF SAN BERNARDINO
BUDGET. JUSTIFICATION
FY 2007~8
FUND 268: AB2928 PARKLAND AND OPEN SPACE IMPROVEMENT FEE
Expenditures
Projects: 268-488-5504
Continuing Projects
7341 Verdemont Master ParklTrail Plan (Design) (PR04-11)
$ 10.000
25.000
200,000
70,000
125,000
430,000
7743 Select & Design Community Center - Verdemont (PR04-28)
7742 Recreation, Trail & Open Space Master Plan (PR07-01)
7744 Little Mountain Trail (PR07-13)
7499 Electric Ave Greenbelt/Historical Site (PR05-07)
Proposed New Projects
7341 Verdemont Master ParklTrail Plan (Design) (PR04-11)
90,000
7743 Select & Design Community Center - Verdemont (PR04-28)
138,000
Install Picnic Shelters @ Minor & Reagan Par1<s (PR08-02)
230,000
Total
458.000
888.000
e CITY OF SAN BERNARDINO
Quimby Act Parkland and Open Space Acquisition and Park Improvement Fee FUND 281
This fund accounts for the Quimby Act Parkland and Open Space Acquisition and Park Improvement impad fee imposed on
new residential developement to finance the park and open space facilities described or identified in the Parkland and Open
Space Improvement section of the Master Facility Plan.
2004-05 2005-06 2006-07 2007-08
ACTUAL ACTUAL ESTIMATE PROPOSED
REVENUE DETAIL 269-000-
4505 Interest on Idle Cash 152 600 1,000
4624 Impact Fee 11,704 52.668 45,000
TOTAL REVENUE 11,856 53,268 46,000
EXPENDITURE DETAIL 269-489-
5504 Projects 50,000
TOTAL EXPENDITURES 50,000
OTHER FINANCING SOURCES (USES)
6450 Transfers In
74~1 Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
e AVAILABLE BEGINNING FUND BALANCE (DEFICIT) 11,856 65,124
AVAILABLE ENDING FUND BALANCE (DEFICIT)
11,856 65,124 61,124
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CITY OF SAN BERNARDINO
BUDGET. JUSTIFICATION
FY 2007-08
Expenditures
FUND 269: QUIMBY ACT PARKLAND AND OPEN SPACE ACQUISTION AND PARK IMPROVEMENT FEE
269-489-5504
Proposed New Projects
Tolal
Verdemonl Regional Park (PR04-27)
$
50,000
50,000
$
50,000