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HomeMy WebLinkAbout20-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: Barbara Pachon, Finance Director Subject: Receive and file the FY 2006-2007 Year End Report Dept: Finance Date: 11/13/07 Synopsis of Previous Council Action: June 29, 2007 Resolution 2006-235 approving and adopting the FY 2006-2007 Budget. Recommended motions: That the FY 2006-2007 Year End Report be received and filed. / ~~ ~klj~6 ~ Signat re 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. 2.t:J CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM @ TO: Ways and Means Committee ffJfr ' . Barbara Pachon, Finance Director .... . FROM: SUBJECT: FY 2006-2007 Year End Budget Report DATE: November 9,2007 COPIES: Mayor Morris; Council Members; Fred Wilson, City Administrator; Attached, for your review, is the year end budget report for FY 2006-2007. 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 in the FY 2007-2008 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 2006-2007. The estimated (unaudited) year-end balances for all funds are in line with the estimates used for the FY 2007-2008 budget process. It should be noted that the Law Enforcement DIF Fund ended the fiscal year about $65,100 lower than anticipated. It is hoped that revenues in FY 2007-2008 will come in higher than anticipated to cover the shortfall. The second report (whitelblue) is a summary report of the General Fund for FY 2006-2007. Based on the unaudited year end figures, the General Fund undesignated balance at 6/30/07 is projected to be $6,639,340. This updated undesignated fund balance is $664,640 more than the estimated fund balance used for the FY 2007-2008 budget process. This additional fund balance of $664,640 will be needed in the FY 2008-2009 budget process to help balance the City's budget. The third report (yellow) is a revenue report comparing actual revenues to the budget and to the revised estimates used for the FY 2007-2008 budget process. Through June 30, 2006 we collected $701,048 less than the revised revenue estimates used for the FY 2007-2008 budget process. The main reason for the revenue decrease was due to sales tax coming in lower than anticipated. The fourth 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 all other Funds held by the City. Please let me know if you have any questions. CITY OF SAN BERNARDINO SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS FISCAL YEAR 2006 - 2007 ESTIMATE ADDITIONS TOTAL DEDUCTIONS ESTIMATED BALANCE - ------------------------- FOR -------------------------- TOTAL BALANCE FUND / TITLE 7-1-06 REVENUESITRANSFER BUDGET EXPENSESITRANSFER DEDUCT 6-30-07 1001 GENERAL FUND" 1 17,264,8001130,255,0521 9,850,941 1157,370,793 1134,218,222 I 4,555,831 1138,774,0531 18,596,740 I SPECIAL REVENUE FUNDS: 105 LIBRARY 10,100 187,755 2687,300 2,885,155 2,884,881 0 2,884,881 274 106 CEMETERY 13,593 188,051 0 201,644 164,072 0 164,072 37,572 107 CATV 14,409 83,036 487,296 584,741 578,340 0 578,340 6,401 108 ASSET FORFEITURE (12,355 252,884 0 240,529 107,187 0 107,187 133,342 118 DRUG/GANG FUND 236,856 24,453 0 261,309 55,165 0 55,165 206,144 111 AIR QUALlTY-AB 2766 84,646 251,739 0 336,385 81,818 140,000 221818 114,567 124 ANIMAL CONTROL 14,847 1,361,664 350,335 1,726,846 1,726,146 0 1,726,146 700 128 TRAFFIC SAFETY 0 1,843,218 0 1,843,218 0 1,843,218 1,843,218 0 132 SEWER LINE MAl NT 4,618,734 3,250,297 0 7,869,031 2,222,052 250,000 2,472,052 5,396,979 133 BASEBALL STADIUM 8,553 79,190 165,900 253,643 181,717 0 181,717 71,926 134 SOCCER COMPLEX 183,678 335,256 0 518,934 354,016 0 354,016 164,918 527 REFUSE" 877,241 24342,749 65,000 25,284,990 21,531,785 2,598,000 24,129,785 1,155205 700 TRUST ACCOUNTS 776,605 0 0 776,605 0 776,605 776,605 0 TOTAL SPECIAL REVENUES 6,826,907 32,200,292 3.755,831 42,783,030 29,887,179 5,607,823 35,495,002 7,288,028 CAPITAL PROJECT FUNDS: 126 SPECIAL GAS TAX 1,146,725 4,008,311 0 5,155,036 1,222,992 2,910,000 4,132,992 1,022,044 129 1/2 CENT SALES & RD TAX 3,897,509 3,430,097 0 7,327,606 2,612,909 250,000 2,862,909 4,464,697 135 AB2928 TRAFFIC CONGST 383,641 1,508,405 0 1,892,046 526,628 0 526,628 1365,418 240 INFRASTRUCTURE BK LOAN (2,839,761 0 0 12,839,761 4,194,787 0 4,194,787 17,034,548 241 PUBLIC PARK EXTENSION 4,255 130 0 4,385 0 0 0 4,385 242 STREET CONSTRUCTION 11 172,698 649,258 0 1523,440 1,200741 0 1,200,741 11724,181 243 PARK CONSTRUCTION 1 520 493 1,458,184 0 2,978,677 1,415,397 0 1415,397 1,563,280 244 CEMETERY CONSTR 39 337 5,069 0 44,406 0 0 0 44,406 245 SEWER LINE CONSTR 4,564,416 1,025,064 0 5,589,480 549,588 225,000 774 588 4,814,892 246 PUBLIC IMPROVEMENT 6,008,813 639,554 0 6,648,367 1,481,113 0 1,481 113 5,167254 247 CULTURAL DEVELOPMENT 472,392 1,030,264 0 1,502,656 0 357,000 357,000 1,145,656 248 STORM DRAIN CONSTR 2,554,647 1,772,476 0 4,327,123 866,824 132,700 999,524 3,327,599 250 TRAFFIC SYSTEM CONSTR 1,235,326 357,506 0 1,592,832 1,185,330 60,000 1,245,330 347,502 257 CITY WIDE AD 994 0 8,418 0 8,418 0 8,418 8,418 0 TOTAL CAPITAL PROJECTS 17,815,095 15,892,736 0 33.707,831 15,256,309 3,943,118 19,199,427 14,508,404 DEVELOPMENT IMPACT FEE FD: 261 LAW ENFORCEMENT IMP 74,661 209,956 0 284,617 210,519 0 210,519 74,098 262 FIRE PROTECTION IMPACT 75,568 213,048 0 288,616 0 0 0 288,616 263 LOCAL CIRCULATION SYST 62974 355,090 0 418,064 0 0 0 418,064 264 REGIONAL CIRCULATION SY 595,160 2,215,772 0 2,810,932 0 0 0 2,810,932 265 LIBRARY FACILITIES IMPAC 3,787 39831 0 43,618 0 0 0 43,618 266 PUBLIC MEETINGS FAC IMP 4.751 52,544 0 57,295 0 0 0 57,295 267 AQUATICS CENTER FAC IMP 1935 20,363 0 22,298 0 0 0 22,298 268 AB1600 PARKLAND IMPACT 23,712 397,909 0 421,621 31,117 0 31,117 390,504 269 QUIMBY ACT PARKLAND IMF 11,856 53,995 0 65,851 0 0 0 65,851 TOTAL DEV IMPACT FEES 854,404 3,558,508 0 4,412,912 241,636 0 241,636 4,171,276 INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 59 562 256,783 0 316,345 263 791 0 263,791 52,554 629 LIABILITY INSURANCE (2,185,269 3,323,414 0 1,138,145 3,560,379 0 3,560 379 12,422,234 630 TELEPHONE SUPPORT 186,732 954,396 0 1,141,128 778,771 0 778,771 362,357 631 UTILITY FUND 1328,063 4,293,139 0 3,965,076 4,328,373 0 4,328,373 1363,297 635 FLEET SERVICES 265,370 6,850,492 800,000 7,915,862 8,069,873 0 8,069,873 1154,011 678 WORKER'S COMP 18,232,059 3,817,673 0 14,414,386 3,639,447 0 3,639,447 18,053,833 679 INFORMATION TECHNOLOG 1,254,081 4,525,481 0 5,779,562 4,237,969 300,000 4,537,969 1,241,593 TOTAL INTERNAL SERVICE (8,979,646) 24,021.378 800,000 15,841,732 24,878,603 300,000 25,178,603 (9,336,871) TOTAL ALL FUNDS 133.781,560 1205,927,966114,406,7721254,116,2981204,481,949114,406,7721218,888.721 I 35,227,577l "The General Fund estimated ending balance of $18,596,740 includes $10,157,400 budget reserve; $8,439,340 undesignated balance that $5,974,700 was used in the FY 07-08 budget; and $1,800,000 used for net carryover requests which leaves $664,640 as available undesignated. "The Refuse ending balance of $1,155,205 includes the net carryolJers requests. CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES YEAR END FISCAL YEAR 2006-2007 GENERAL FUND I FY 2006-07 FY 2006-07 FY 2006-07 FINAL Last Revised UNAUDITED BUDGET ESTIMATE ACTUALS ESTIMATED REVENUE: Pronertv Taxes $ 25,216,400 $ 28,215,900 $ 28,239,909 Other Taxes 72,299,900 71,002,200 69,422,647 Licenses & Permits 9,413,200 10,895,500 11,140,659 Fines and Penalties 1,282,000 1,243,000 1,258,248 Use of Monev & Pronertv 1,341,000 1,168,600 1,763,887 Interaovernmental 6,643,300 7,575,400 7,431,144 Charaes for Services 6,065,600 6,019,600 6,162,236 Miscellaneous 4,596,800 4,835,900 4,836,322 TOI~t:Esllffi'iitiil Revemi!is' _._~_.- $ l26:a5!l;~00~ .l:I;lJI,!!.5.6;lOb: :S"T30,~55,052 . Total Transfers In: $ 9,687,500 $ 9,459,300 $ 9,850,941 TOTA!:ESJ)fKATED:AV AIL:ABt:E:- $ 13Ei;MS;70[ , $ 1.40-;-41~J.b.lr $jjlf105,9J!3. " ~ ... .'. ESTIMATED EXPENDITURES: Mavor $ 1,169,200 $ 1,100,000 $ 963,616 Common Council 553,000 574,100 512,077 City Clerk 1,736,000 1,670,000 1,537,569 Citv Treasurer 171,100 167,400 165,035 City Attornev 3,192,100 3,192,100 3,112,729 Code Comoliance 3,746,100 3,600,000 3,575,779 General Government 10,096,800 10,000,000 9,727,846 City Manaaer 772,800 725,000 752,455 Human Resources 428,700 390,000 395,191 Finance 1,517,400 1,448,000 1,446,573 Civil Service 331,300 319,300 327,275 Develooment Services 6,954,200 6,200,000 5,756,444 Fire 31,612,300 31,800,000 31,984,232 Police 60,606,500 59,538,300 58,035,937 Facilities Manaoement 4,846,800 4,600,000 4,285,081 Parks, Recreation, & Comm Serv 6,170,200 5,925,000 5,878,522 Public Services 6,213,700 5,900,000 5,761,861 Total E~t!'ijj;it!lq !'XDEmc;lj,iiiies $1AO,118,200 $137,149,200 _$'134;21 !l,22~ Estimated Exnenditure Savinas $ (1,000,000 $ - $ - Net CarrYover/Reserve Reauest $ - $ - $ 1,800,000 Total Transfers Out: $ 4,241,600 $ 4,371,800 $ 4,555,831 rOT AU E;ST DEDUCTIONS;'. "H43,359,800 $.1M.521;JlOO I $ 140,~74;Q53 EXCESS / (DEFICIENCY) OF AV~'-LABLEQYER DEDlLGUPNS ,,$ (6,814,100) $ (1,10~,600) $ _(468,060) BEGINNING BALANCE 7.1-06 $ 17,264,80(! $ 17,264,800 $ 17,264,800 ESTIMATE;P ENpING~6_AlJ\NCE 'L 1 0,450,700 $ 16,159,200 ,$ 16;796,740, B~DGETEorRESERVE ' ,- . Reserve for PERS Safety Costs $ 1,261,000 $ 1,261,000 $ 1,261,000 Reserve for future revenue shortfall 2,357,800 2,357,800 2,357,800 Reserve for Measure Z-District Tax - (287,100) (334,100) Reserve for Tow Fee Set Aside - 20,900 40,800 General Budget Reserve 6,831,900 6,831,900 6,831,900 l-I.o.talBudge1ed Reserve X 1Q,450,700, ,$ 10.: 18.4,500, ,$ --10,157,400 ESTJUNDESIGNATED 6-30-07: $ . $ 5,974,700 $ 6,639,340 VARIANCE FINAL BUD/ UNAUDIT ACT $ 3,023,509 (2,877,253 1,727,459 123,752 422,887 787,844 96,636 239,522 "$' '3',396;852' $ 163,441 $.' '3;560;:293' $ 205,584 40,923 198,431 6,065 79,371 170,321 368,954 20,345 33,509 70,827 4,025 1,197,756 (371,932 2,570,563 561,719 291,678 451,839 ,$" 5,899,978. $ 11,000,000 $ 11,800,000 $ 1314,231 ,$, 2:7!l$,747 -$ 6,346,040 $ ." : "$ 6,346,O_4.Q.. -~--~ -- $ - - (334,100) 40,800 - $ (293,300) $ 6,639,340 VARIANCE LAST ESTI UNAUDIT ACT $ 24,009 (1,579,553 245,159 15,248 595,287 1144,256 142,636 422 "$- _(Z01,a!! $ 391,641 $ (3'Q'l!:!!07) $ 136,384 62,023 132,431 2,365 79,371 24,221 272,154 127,455 15,191 1,427 17,975 443,556 (184,232 1,502,363 314,919 46,478 138,139 $ 2,930,978' $ - $ (1,800,000 $ (184,031 $ , ,946,947 .$ 637,540 $ - - $ 637,540' , - $ - - (47,000) 19,900 - r (27,100) $ 664,640 - CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2006-2007 FINAL REVISED UNAUDIT DESCRIPTION BUDGET ESTIMATE ACTUAL PROPERTY TAXES 4001 Current Secured 9,776,000 10,025,000 9,771,001 4002 Current Unsecured 550,000 550,000 546,494 4006 Supplemental 800,000 2,250,000 2,512,125 4003 Prior Taxes 400,000 400,000 395,001 4005 Other 130,000 120,000 144,413 4007 Prop Tx In Lieu of VLF 13,560,400 14,870,900 14,870,875 Total Taxes 25,216,400 28,215,900 28,239,909 OTHER TAXES 4221 Sales Tax 28,850,000 26,500,000 25,331,713 4220 Prop Tx In Lieu Sales Tx 9,700,000 9,517,000 9,517,036 4224 Utilitv User Tax 23,850,000 25,500,000 25,106,730 4201/14 Franchise Tax 3,086,900 3,094,300 3,060,564 4222 Transient Occupancy 3,000,000 3,000,000 3,032,994 4223 Prop. Transfer Tax 900,000 950,000 946,155 4225 Sales Tax Public Safety 975,000 990,000 976,573 4215 Tow Franchise 288,000 288,000 288,000 4227 Measure Z District Tax 1,650,000 1,162,900 1,162,882 Total Taxes 72,299,900 71,002,200 69,422,647 LICENSES AND PERMITS 4301 Business Reqistration 6,007,000 6,000,000 5,866,748 4330 Buildino Permits 985,000 915,000 1,020,470 4342 EMS Membership 18,000 1,000 16,504 4331 Mechanical Permits 300,000 300,000 332,637 4305 Annual Alarm Permit 215,000 226,000 211,944 4362 On Site Permits 365,000 1,350,000 1,602,834 4363 On Site Plan Check 500,000 750,000 712,370 4361 Construction Permits 220,000 285,000 326,522 4336 Fire Code Permits 290,000 330,000 304,577 4337 Fire Plan Check 190,000 210,000 206,532 4351 Street Cut Permits 100,000 150,000 145,407 4333 Mobile Home Park Permit 30,200 30,500 27,161 4352 Mise Licenses & Permits 150,000 290,000 299,507 4304 Mise Plannino Permits 23,000 23,000 24,889 4303 Mise City Clerk Permits 10,000 10,000 8,683 4360 Grading Permits 10,000 25,000 33,874 Total License & Permit 9,413,200 10,895,500 11,140,659 FINES AND PENALTIES 4420 Parkino Citations 1,004,000 900,000 917,069 4410 General Fines 130,000 160,000 169,238 4411 Code Admin. Citations 70,000 98,000 90,549 4412 Fire Admin. Citations 75,000 85,000 81,392 4421 Vehicle Abatement Fines 3,000 0 0 Total Fines/Penalties 1,282,000 1,243,000 1,258,248 : (j) BUDGET/ REV EST/ ACTUAL ACTUAL 14,999' 1253,999 13,506' 13,506' 1,712,125 262,125 14,999\ 14,999\ 14,413 24,413 1,310,475 (25) 3,023,509 24,009 3,518,287 111,168,287 1182,964' 36 1,256,730 1393,270 126,336' 133,736 32,994 32,994 46,155 13,845 1,573 113,427 0 0 (487,118) (18) (2,877,253) (1,579,553) (140,252 1133,252 35,470 105,470 11,496 15,504 32,637 32,637 13,056 114,056 1,237,834 252,834 212,370 137,630\ 106,522 41,522 14,577 125,423) 16,532 13,468) 45,407 14,593 13,039' 13,339 149,507 9,507 1,889 1,889 11,3171 11,317 23,874 8,874 1,727,459 245,159 186,931 17,069 39,238 9,238 20,549 17,451 6,392 13,608 (3,000) 0 (23,752) 15,248 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2006-2007 FINAL REVISED UNAUDIT DESCRIPTION BUDGET ESTIMATE ACTUAL USE OF MONEY AND PROPERTY 4520 Land & Buildina Rental 315,000 270,000 474,154 4505 Interest Earninas 900,000 675,000 1,073,620 4530 Parkina Rental Fee 34,000 37,600 67,258 4922/25 Sale of Property 50,000 141,000 95,876 4540 Vending Machine Commissior 42,000 45,000 52,979 Total Money & Property 1,341,000 1,168,600 1,763,887 INTERGOVERNMENTAL 4603 Motor Vehicle In Lieu 1,173,600 1,300,000 1,381,205 4621 Bookina Fee Subvention 354,700 354,700 354,658 4670 EDA/CDBG Reimbursement 3,625,600 3,625,600 3,486,258 4606 Homeowner's Exemption 151,200 151,200 149,123 4616 POST 130,000 150,000 132,146 4673 Water Reimbursement 320,700 318,900 318,890 4625 State-Mandated Costs 120,600 865,000 863,049 4615 Disaster PreD. Proaram 20,000 42,100 24,019 4607 Off-Hiahwav Vehicle Tax 7,000 3,000 0 4619 Mutual Aid/Disaster Reimb. 450,000 575,000 581,015 4671 SBIAA Reimbursement 230,000 130,000 130,905 4651 Construction Reimb 59,900 59,900 9,876 Total Intergovernmental 6,643,300 7,575,400 7,431,144 CHARGES FOR SERVICE 4731 Plan Check Fee 725,000 550,000 536,764 4880 EMS User Fee 486,000 231,900 270,586 4798 Storm Drain Utilitv Fee 270,000 270,000 283,836 4815 Weed Abatement 290,000 260,000 247,674 4733 Buildina Demolition 800,000 865,000 897,547 4747 False Alarm Fee 84,000 90,000 77,488 4714 DevelD Proiects 270,000 425,000 467,409 4743 Towina Admin Fee 275,000 400,000 403,200 4766 Buildina Permit Review 10,000 40,000 45,842 4720 Plannina Plan Review 206,000 250,000 263,445 4782/4 Public Wk Subdivision 300,000 375,000 320,350 4785 Non Subdivision Str ImD 185,000 118,000 121,372 4711 Subdivision 165,000 150,000 136,746 4718 Environmental 24,600 16,500 14,063 4735 Release Notice of Pendency 11,000 10,000 9,115 4863 Class Reaistration Fee 40,000 31,000 31,276 4780 Misc DevelD. Servs. Charaes 50,000 108,000 114,563 4862 Park Enerav Fee 16,000 5,000 6,145 4707 PassDort Fees 75,000 100,000 110,010 4702 Countv Contract 487,500 487,000 487,000 4708 Fire Trainina Aareement 65,800 57,800 82,318 4753 Fire Archival Fee 2,500 2,500 2,755 @ BUDGET/ REV EST/ ACTUAL ACTUAL 159,154 204,154 173,620 398,620 33,258 29,658 45,876 145,124' 10,979 7,979 422,887 595,287 207,605 81,205 142 142 1139,342 1139,342 12,077 12,077 2,146 117,854' 11,810 110 742,449 (1,951' 4,019 118,081' 17,000' 13,000 131,015 6,015 199,095' 905 (50,024) (50,024) 787,844 (144,256) (188,236 113,236 1215,414 38,686 13,836 13,836 142,326' 112,326 97,547 32,547 16,512' 112,512\ 197,409 42,409 128,200 3,200 35,842 5,842 57,445 13,445 20,350 154,650) (63,628' 3,372 128,254) 113,254 110,537) 12,437 11,885) 1885 (8,724 276 64,563 6,563 19,855 1,145 35,010 10,010 (500 0 16,518 24,518 255 255 - - CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2006-2007 FINAL REVISED UNAUDIT DESCRIPTION BUDGET ESTIMATE ACTUAL 4752 Fireworks Reoulatorv Fee 100,000 101,000 101,108 4754 Fire Business OCCUD Insp Fee 60,000 40,000 50,386 4755 Fire Rental Inspections 392,900 392,900 404,026 4864 Swimmino Pool Fee 45,000 45,000 58,118 4861 Proarm/Facility Use Fee 67,000 64,200 71,158 4865 Non-Resident Fees 3,000 3,000 3,310 4710 Misc Development Services 172,000 137,000 143,929 4789 Archival Fee - Dev Servs 40,000 45,000 47,940 4790-6 Sianal MainUEneroy 25,500 20,000 21,098 4802 Str Liaht Eneray Fee 25,000 18,000 10,505 4701 Election Filing Fee 0 1,600 1,622 4705 Utility Collection Fee 37,700 50,100 60,403 4881 Paramedic Reimb Contract 259,100 259,100 259,129 Total Charges 6,065,600 6,019,600 6,162,236 MISCELLANEOUS 4906 Water Fund Contr. 1,975,000 2,320,000 2,401,973 4930 Sewer Contr. - Water 500,000 500,000 500,000 4931 Water Land Sales 0 3,000 3,090 4910 Admin Service Charae 349,600 349,600 349,600 4901 Misc. Other Revenue 519,700 492,700 396,358 4912 Off Track Bettina 160,000 140,000 143,605 4741 Sale of Photos 130,000 125,000 116,639 4809-10 Misc Dev. Services 6,000 6,000 6,747 4740-5 Police Misc. Receipts 885,000 815,000 839,549 4746 Property Auction 5,000 7,000 7,053 4750 Investiaation Fee 15,000 15,000 12,538 4905 Litiaation Settlement 10,000 500 176 4904 Drunk Driver Reimburmt. 500 100 60 4928 Bookina Fee Reimburmt. 5,000 2,000 1,630 4911 Restitutions 12,000 20,000 20,686 4924 Damage Claim Recovery 24,000 40,000 36,618 Total Miscellaneous 4,596,800 4,835,900 4,836,322 I TOTAL GENERAL FUND @ BUDGETI REV EST! ACTUAL ACTUAL 1,108 108 (9,614 10,386 11 ,126 11 ,126 13,118 13,118 4,158 6,958 310 310 (28,071 6,929 7,940 2,940 (4,402\ 1,098 (14,4951 (7,495\ 1,622 22 22,703 10,303 29 29 96,636 142,636 426,973 81,973 0 0 3,090 90 0 0 (123,342\ (96,342\ (16,395) 3,605 (13,361\ (8,361\ 747 747 (45,451 24,549 2,053 53 (2,462 (2,462 (9,824' (324 1440 (40 (3,370 (370 8,686 686 12,618 (3,382) 239,522 422 1126,858,200 1130,956,100 1130,255,052 I 1 3,396,8521 (701,048)1 CITY OF SAN BERNARDINO DETAil OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 0J TRANSFERS - IN FY 2006-07 FY 2006-07 VARIANCE FY 2006-07 REVISED UNAUDIT REV ESTIMATE/ BUDGET ESTIMATE ACTUAL UNAUDIT ACT TO GENERAL FUND: 'From Special Gas Tax For- $ 2,910,000 $ 2,910,000 $ 2,910,000 0 Street Maintenance-$2,439,900 Street lighting - $470,100 'From Traffic Safety For - 1,672,800 1,450,000 1,843,218 393,218 Police Costs 'From 1/2 Cent Sales & Road Tax For- 250,000 250,000 250,000 0 Administration 'From Cultural Development Fund For - 357,000 357,000 357,000 0 Fine Arts/Civic & Promotional Costs 'From Traffic Systems Const. For - 60,000 60,000 60,000 0 Administration 'From Information Technology Fund For - 300,000 300,000 300,000 0 Refund Reserve Excess 'From Storm Drain Construction For - 132,700 132,700 132,700 0 Administration 'From Refuse Fund For - 2,598,000 2,598,000 2,598,000 0 Administration $1,826,200 lease City Yards 600,000 lease City Hall 55,200 Street Repair 50,000 NPDES Coord. 66,600 'From Sewer line Construction For- 225,000 225,000 225,000 0 Administration 'From Sewer line Maint. Fund For - 250,000 250,000 250,000 0 Administration 'From Trust Funds For - 772,000 776,600 776,605 5 Health Ins Trust $122,000 Unempl Fund $650,000 AD971 Closeout $4,600 'From City Wide AD 994 Fund For - 20,000 10,000 8,418 (1,582) Street lighting 'From Transportation Fund For- 140,000 140,000 140,000 0 Traffic Engineering Costs $80,000 MaintlFuel Alt. Fuel Veh $60,000 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 (]) TRANSFERS - IN FY 2006-07 FY 2006-07 VARIANCE FY 2006-07 REVISED UNAUDIT REV ESTIMATEI BUDGET ESTIMATE ACTUAL UNAUDIT ACT r TOTAL GENERAL FUND $9,687,500 $9,459,300 $9,850,941 $391,641 TO ANIMAL CONTROL FUND: *From General Fund For - $ 428,000 $ 424,400 $ 350,335 $ (74,065) Operating Costs TO CATV FUND: *From General Fund For - 528,400 535,900 487,296 (48,604) Operating Costs TO LIBRARY FUND: *From General Fund For - 2,685,100 2,680,600 2,687,300 6,700 Operating Costs TO REFUSE: *From General Fund For - 65,000 65,000 65,000 0 Street Sweeping TO BASEBALL STADIUM: *From General Fund For- 225,100 165,900 165,900 0 Operating Costs TO CENTRAL SERVICES FUND: *From General Fund For - 10,000 0 0 0 Operating Costs TO FLEET FUND: *From General Fund For - 300,000 500,000 800,000 300,000 Vehicle Replacement Costs TOTAL OTHER FUNDS $ 4,241,600 $ 4,371,800 $4,555,831 $184,031 IGRAND TOTAL TRANSFERS-IN 1$13,929,100 1$13,831,100 1 $14,406,7721 $575,672 1 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 0J TRANSFERS - OUT FY 2006-07 FY 2006-07 VARIANCE FY 2006-07 REVISED UNAUDIT REV EST! BUDGET ESTIMATE ACTUALS UNAUDIT ACT FROM GENERAL FUND: 'To Animal Control Fund For- $428,000 $ 424,400 $ 350,335 $ 74,065 Operating Costs 'To CATV Fund For- 528,400 535,900 487,296 48,604 Operating Costs 'To Library Fund For- 2,685,100 2,680,600 2,687,300 (6,700) Operating Costs 'To Baseball Fund For- 225,100 165,900 165,900 0 Operating Costs 'To Central Services Fund For - 10,000 0 0 0 Operating Costs 'To Refuse Fund For- 65,000 65,000 65,000 0 Street Sweeping 'To Fleet Fund For - 300,000 500,000 800,000 (300,000) Vehicle Replacement Costs TOTAL GENERAL FUND $4,241,600 $4,371,800 $4,555,831 $ (184,031) FROM SPECIAL GAS TAX: 'To General Fund For- 2,910,000 2,910,000 2,910,000 0 Street Lighting-$470, 1 00 Street Maintenance-$2,439,900 FROM TRAFFIC SAFETY: 'To General Fund For- 1,672,800 1,450,000 1,843,218 (393,218) Police Costs FROM 1/2 CENT SALES/ROAD TAX: 'To General Fund For- 250,000 250,000 250,000 0 Administration FROM INFORMATION TECHNOLOGY FUND 'To General Fund For- 300,000 300,000 300,000 0 Refund Reserve Excess FROM CULTURAL DEVELOPMENT 'To General Fund For- 357,000 357,000 357,000 0 Fine Arts & Civic Promotional FROM TRAFFIC SYSTEM CONSTR 'To General Fund For- 60,000 60,000 60,000 0 Administration of Fund CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 @ TRANSFERS - OUT FY 2006-07 FY 2006-07 VARIANCE FY 2006-07 REVISED UNAUDIT REV EST! BUDGET ESTIMATE ACTUALS UNAUDIT ACT FROM STORM DRAIN FUND 'To General Fund For- 132,700 132,700 132,700 0 Administration of Fund FROM REFUSE FUND 'To General Fund For- 2,598,000 2,598,000 2,598,000 0 Administration $1,826,200 Lease City Yards $ 600,000 Lease City Hall $ 55,200 Street Repairs $ 50,000 NPDES Coord. $ 66,600 FROM SEWER LINE CONSTR FD 'To General Fund For- 225,000 225,000 225,000 0 Administration FROM SEWER LINE MAINT FUND 'To General Fund For- 250,000 250,000 250,000 0 Administration FROM TRUST FUNDS 'To General Fund For- 772,000 776,600 776,605 (5) Health Ins Trust $122,000 Unempl Fund $650,000 AD971 Closeout $4,600 FROM City Wide AD 994 FUND 'To General Fund For- 20,000 10,000 8.418 1,582 Street Light Costs FROM TRANSPORTATION FUND 'To General Fund For- 140,000 140,000 140,000 0 Traffic Engineering $80,000 MaintlFuel All. Fuel Veh $60,000 Crossing Guards $0 TOTAL OTHER FUNDS $9,687,500 $9.459,300 $9,850,941 $ (391,641) IGRAND TOTAL TRANSFERS-OUT 1$13,929,100 I $13,831,100 1$14.406,7721 ($575,672)1 TO: CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Ways and Means Committee fl n ~ Barbara Pachon, Finance Director ~~ ~ @ FROM: SUBJECT: FY 2007-2008 Gel/eral FUI/d Budget Report DA TE: November 9, 2007 COPIES: Mayor Morris; Council Members; Fred Wilson, City Manager Department Heads Attached, for your review, is the first budget report for FY 2007-2008. 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 update on revenue collections for FY 2007-2008. Through September 30, 2007, we have collected 10.8% of budgeted revenues, which equals $14,591,499. At this same time last year we had collected $13,887,783 in revenues which is 10.7% of the actual amount of revenues collected for FY 2006-2007. The second report (Pink) is the regular expenditure report by Department. Department expenditures through September 30, 2007, are $33,660,952 or 22.9% of the budget. At this same time last year we had expended $31,863,941 or 23.7% of the actual amount expended. Assuming Departments were going to spend all of their budgets and in equal monthly amounts, 25% of their budgets should be expended by September 30,2007. The third report (Yellow) 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, 2007. The fourth report (Purple) 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 sUlllmary report at the bottom of the purple page indicates the total personnel expenditures for public safety. Please let me know if you have any questions. CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2007 DESCRIPTION ACTUAL 2006-2007 JUL-5EPT % 2006-2007 COLL PROPERTY TAXi:S 4001 Current Secured 9,771,001 - 0.0% 4002 Current Unsecured 546,494 - 0.0% 4003 Prior Taxes 395,001 - 0.0% 4006 Supplemental 2,512,125 - 0.0% 4005 Other 144,413 - 0.0% 4007 Prop Tx In Lieu of VLF 14,870,875 - 0.0% Total Property Taxes 28,239,909 - 0.0% !\IIAJOR REVENUE SOURCES 4221 Sales Tax 25,331,713 2,036,970 8.0% 4220 Prop Tx In Lieu of Sales T 9,517,036 - 0.0% 4227 Measure Z-District Tax 1,162,882 - 0.0% 4224 Utility User Tax 25,106,730 4,725,391 18.8% 4603 Motor Vehicle 1,381,205 369,813 26.8% 4670 EDNCDBG Reimb. 3,486,258 278,993 8.0% 4201/11 Franchise Tax 3,060,564 25,968 0.8% 4906 Water Fund Contr. 2,401,973 201,649 8.4% Total Major Revenues 71,448,361 7,638,784 10.7% CITY CLERK 4301 Business Registration 5,866,748 1,528,512 26.1% 4222 Transient Occupancv 3,032,994 438,199 14.4% 4303 Misc City Clerk 8,683 1,255 14.5% 4701 Election Filing Fee 1,622 1,079 0.0% 4707 Passport Fees 110,010 15,439 14.0% Total City Clerk 9,020,057 1,984,484 22.0% C,ODE COMPLIANCE 4411 Code Admin Citations 90,549 21,130 0.0% 4421 Vehicle Abatement - - 0.0% 4733 Building Demolition 897,547 70,639 7.9% 4735 Release Pendencv Notice 9,115 2,839 31.1% 4748 Vehicle Repossession Fe - - 0.0% 4815 Weed Abatement 247,674 45,805 18.5% Total Code Compliance 1,244,885 140,413 11.3% FACILITIES MANAGEMENT 4420 Parking Citations 917,069 199,631 21.8% 4520 Land/Building Rental 474,154 146,977 31.0% 4530 Parking Rental Fee 67,258 - 0.0% 4540-41 Vending Machines 52,979 12,078 22.8% Total Facilities Mgmt 1,511,460 358,686 23.7% @ BUDGET 2007-2008 JUL-5EPT % 2007-2008 COLL 10,825,000 - 0.0% 550,000 - 0.0% 400,000 - 0.0% 1,200,000 - 0.0% 120,000 - 0.0% 16,270,900 - 0.0% 29,365,900 - 0.0% 28,150,000 1,740,167 6.2% 9,350,400 - 0.0% 5,300,000 1,072,236 20.2% 25,250,000 4,319,933 17.1% 1,300,000 267,356 20.6% 4,056,400 - 0.0% 3,113,800 26,259 0.8% 2,350,000 484,693 20.6% 78,870,600 7,910,644 10.0% 6,100.000 1,553,463 25.5% 3,000,000 562,325 18.7% 10,000 690 6.9% 1,600 21,788 0.0% 100,000 19,733 19.7% 9,211,600 2,157,999 23.4% 100,000 46,838 46.8% - - 0.0% 500,000 78,378 15.7% 10,000 1,577 15.8% - - 0.0% 260,000 33,567 12.9% 870,000 160,360 18.4% 1,000,000 127,609 12.8% 270,000 179,663 66.5% 37,600 - 0.0% 45,000 870 1.9% 1,352,600 308,142 22.8% CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2007 ACTUAL JUL-5EPT % DESCRIPTION 2006.2007 2006-2007 COLL FIRE DEPARTMENT 4880 EMS User Fee 270,586 68,036 25.1% 4881 Paramedic Reimb Contr 259,129 43,188 16.7% 4702 Counlv Contract 487,000 - 0.0% 4342 EMS Membershio 16,504 120 0.7% 4336 Fire Code Permits 304,577 63,691 20.9% 4337 Fire Plan Check 206,532 44,256 21.4% 4339 Sale of Fire Reoorts - - 0.0% 4412 Fire Admin. Citations 81,392 17,009 20.9% 4615 Disaster Preo. Reimb. 24,019 - 0.0% 4708 Fire Trainino Aoreement 82,318 - 0.0% 4753 Fire Archival Fee 2,755 580 0.0% 4754 Fire Business Occuo Inso 50,386 12,655 0.0% 4755 Fire Rental Insoection 404,026 78,889 0.0% 4752 Fireworks Reoulatorv Fee 101,108 - 0.0% Total Fire Department 2,290,332 328,424 14.3% EARKS & RECREATION 4864 Swimmino Pool Fee 58,118 41,625 71.6% 4861 Proarm/Facilitv Use 71,158 13,192 18.5% 4862 Park Enerav Fee 6,145 175 2.8% 4863 Class Reoistration 31,276 200 0.6% 4705 Utililv Collection 60,403 - 0.0% 4865 Non-Resident Fees 3,310 647 19.5% Total Parks Dept 230,410 55,839 24.2% DEVE.!-OPMENT SERVICES 4304 Mise Permits 24,889 5,490 22.1% 4330 Buildino Permits 1,020,470 211,338 20.7% 4331 Mechanical Permits 332,637 72,774 21.9% 4333 Mobile Home Park 27,161 - 0.0% 4351 Street Cut Permits 145,407 20,853 14.3% 4352 Misc. License/Permits 299,507 59,888 20.0% 4360 Gradino Permits 33,874 2,565 7.6% 4361 Construction Permits 326,522 64,400 19.7% 4362 On Site Permits 1,602,834 455,189 28.4% 4363 On Site Plan Check 712,370 147,618 20.7% 4710 Mise Plan nino 143,929 14,352 10.0% 4711 Plannino Subdivision 136,746 35,401 25.9% 4714 Develo Proiect 467,409 61,076 13.1% 4718 Environmental 14,063 9,668 68.7% 4720 Plannino Plan Review 263,445 41,493 15.8% 4731 Plan Check Fee 536,764 142,978 26.6% 4766 Buildina Permit Rev 45,842 1,469 3.2% 4780 Mise Public Work 114,563 12,272 10.7% 4782/4 PW Subdivision 320,350 81,442 25.4% 4785 Non Subdivision Str 121,372 41,795 34.4% 4789 Archival Fee 47,940 13,013 27.1% 4790-6 Sia MaintlEnerav 21,098 3,441 16.3% 4798 Storm Drain Utility 283,836 28,503 10.0% 4802 Str Lioht Enerav Fee 10,505 - 0.0% 4810 Misc. Develooment Serv 6,747 - 0.0% Total Development Servs 7,060,280 1,527,018 21,6% @ BUDGET JUL-5EPT 0/0 2007-2008 2007-2008 COLL 230,000 49,324 21.4% 259,100 43,188 16.7% 487,000 487,000 100.0% 1,000 - 0.0% 330,000 87,418 26.5% 190,000 37,850 19.9% - 674 0.0% 85,000 20,870 24.6% 21,000 - 0.0% 57,800 - 0.0% 2,500 881 35.2% 50,000 7,200 14.4% 395,000 102,538 26.0% 101,000 - 0.0% 2,209,400 836,943 37.9% 45,000 49,490 110.0% 65,000 18,107 27.9% 5,000 1,015 20.3% 35,000 1,451 4.1% 50,100 - 0.0% 3,000 812 27.1% 203,100 70,875 34.9% 23,000 8,677 37.7% 900,000 203,456 22.6% 300,000 79,210 26.4% 30,500 - 0.0% 150,000 23,831 15.9% 250,000 51,873 20.7% 10,000 6,092 60.9% 250,000 152,328 60.9% 600,000 495,864 82.6% 500,000 109,772 22.0% 150,000 30,129 20.1% 150,000 15,640 10.4% 380,000 104,417 27.5% 20,000 5,014 25.1% 230,000 28,281 12.3% 550,000 126,312 23.0% 30,000 11,000 36.7% 50,000 28,400 56.8% 300,000 15,137 5.0% 100,000 31,592 31.6% 45,000 11,472 25.5% 20,000 5,251 26.3% 270,000 62,426 23.1% 18,000 2,364 13.1% 6.000 - 0.0% 5,332,500 1,608,538 30.2% CITY OF SAN BERNARDINO FISCAL YEAR 2007.2008 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2007 I ACTUAL JUL-SEPT % DESCRIPTION 2006-2007 2006-2007 COLL POLICE DEPARTMENT 4215 Tow Franchise 288,000 72,000 25.0% 4305 Annual Alarm Permit 211,944 38,062 18.0% 4616 POST 132,146 15,627 11.8% 4741 Sale of Photos 116,639 28,152 24.1% 4743 Towina Admin. Fee 403,200 84,010 20.8% 4740-5 Misc. Receipts 839,549 29,106 3.5% 4747 False Alarm Fee 77,488 19,875 25.6% 4904 Drunk Driver Reimb 60 137 228.3% 4750 Investigation Fee 12,538 3,543 28.3% 4928 Bookina Fee Reimb 1,630 319 19.6% 4911 Restitutions 20,686 3,097 15.0% 4746 Prooertv Auction 7,053 - 0.0% Total Police Department 2,110,933 293,928 13.9% MISCELLANEOUS 4225 Sales Tax Safety 976,573 166,692 17.1% 4930 Sewer Contr. - Water 500,000 250,000 0.0% 4931 Water land Sales 3,090 - 0.0% 4505 Interest Earninos 1,073,620 - 0.0% 4621 Bookina Fee Subvention 354,658 - 0.0% 4901 Misc. Other Revenue 396,358 3,428 0.9% 4912 Off Track BellinQ 143,605 28,242 19.7% 4910 Admin Service CharQe 349,600 - 0.0% 4606 Homeowner Exemption 149,123 - 0.0% 4410 General Fines 169,238 23,295 13.8% 4223 Prop. Transfer Tax 946,155 102,998 10.9% 4671 SBIM Reimbursement 130,905 11,455 8.8% 4922-26 Sale of Property 95,876 74,285 77.5% 4673 Water Reimbursement 318,890 318,890 100.0% 4625 State-Mandated Costs 863,049 395,079 45.8% 4619 Mutual Aid/Disaster Remb 581,015 178,150 30.7% 4905 Litioation Settlement 176 152 86.4% 4607 Off-Highway Vehicle - - #DIV/O! 4651 Construction Reimb 9,876 0.0% 4924 Damage Claim Recovery 36,618 7,541 20.6% Total Miscellaneous 7,098,425 1,560,207 22.0% I TOTAL GENERAL FUND I $130,255,052 I $13,887,7831 10.70/01 @ BUDGET 2007-2008 JUL-SEPT 2007-2008 288,000 72,000 25.0% 226,000 42,421 18.8% 150,000 27,344 18.2% 125,000 32,650 26.1% 400,000 96,755 24.2% 860,000 (60,823 -7.1% 90,000 11,854 13.2% 500 15 3.0% 15,000 2,270 15.1% 2,000 319 16.0% 20,000 3,253 16.3% 7,000 3,243 46.3% 2,183,500 231,301 10.6% 1,100,000 175,645 16.0% 515,000 250,000 48.5% - - 0.0% 675,000 - 0.0% 354,700 - 0.0% 100,000 138,015 138.0% 150,000 28,969 19.3% 349,600 - 0.0% 151,200 - 0.0% 150,000 24,749 16.5% 900,000 146,249 16.2% 130,000 - 0.0% 100,000 30,489 30.5% 328,500 338,500 103.0% 200,000 37,917 19.0% 300,000 135,653 45.2% 58,500 511 0.9% 3,000 - 0.0% - 0.0% 40,000 - 0.0% 5,605,500 1,306,697 23.3% I $135,204,700 I $14,591,499 I 10.8%1 CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30, 2007 @ MAYOR 963,616 249,112 25.9% 1,044,000 221,555 21.2% COUNCIL 512,077 114,348 22.3% 530,400 117,342 22.1% CITY CLERK 1,537,569 359,534 23.4% 1,826,100 373,004 20.4% CITY TREASURER 165,035 41,532 25.2% 176,800 45,039 25.5% CITY ATTORNEY 3,112,729 715,336 23.0% 3,298,800 698,305 21.2% CODE COMPL 3,575,779 861,418 24.1% 3,756,600 820,034 21.8% GENERAL GOVT 9,727,846 2,288,498 23.5% 14,203,400 1,872,613 13.2% CITY MANAGER 752,455 179,346 23.8% 828,500 197,162 23.8% HUMAN RESOURCES 395,191 101,670 25.7% 445,800 107,607 24.1% FINANCE 1,446,573 341,953 23.6% 1,659,700 366,475 22.1% CIVIL SERVICE 327,275 72,372 22.1% 334,800 78,793 23.5% DEVELOP SERVICES 5,756,444 1,279,720 22.2% 6,801,000 1,324,694 19.5% FIRE 31,984,232 7,905,481 24.7% 32,253,300 7,917,058 24.5% POLICE 58,035,937 13,596,127 23.4% 63,435,600 15,319,363 24.1% FACILITIES MGMT 4,285,081 1,051,645 24.5% 4,182,800 1,083,813 25.9% PARKS 5,878,522 1,475,787 25.1% 6,354,500 1,686,622 26.5% PUBLIC SERVICES 5,761,861 1,230,062 21.3% 6,077,800 1,431,473 23.6% 0r~- - --r ,).:, ~)'J ,,' J II ~ ~ _ '-' ) -> .,J -', ~ ,/,;,J -' -' ) ,), CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30, 2007 @ r---n ---- r . ~r'"7~ \"'~W .. f4" 3';::7~'~ \" ~...- - 'I , , '" ~ . - , J""""Je *1\"'" ~, , i '. '. l ~' I ~I; j " " . : ,,~ j,' --_. _.::._~~ 'i i \ . ~ l _~\~ '~'.\:" _~\ . I. , MAYOR 622,068 151,002 24.3% COUNCIL 445,044 99,536 22.4% CITY CLERK 1,169,865 288,068 24.6% CITY TREASURER 146,585 36,153 24.7% CITY ATTORNEY 2,215,514 553,400 25.0% CODE COMPL 2,221,946 507,656 22.8% GENERAL GOVT 228,126 38,845 17.0% CITY MANAGER 667,014 169,032 25.3% HUMAN RESOURCE 328,876 86,043 26.2% FINANCE 1,162,591 273,457 23.5% CIVIL SERVICE 254,465 58,158 22.9% DEVELOP SERVICE 4,296,834 1,038,129 24.2% FIRE 28,223,095 6,953,178 24.6% POLICE 49,760,074 12,133,754 24.4% FACILITIES MGMT 1,893,986 476,703 25.2% PARKS 3,556,021 910,225 25.6% PUBLIC SERVICES 2,719,805 709,157 26.1% ['i':cJ;r:5\C"w~ '~!'T1 ,1, ,; r,'"Y:-"t', ('C, "' ' , " . ._ _;';._J_" ~,t_ , l>~ "~_!_"" I.'_ .<! , r:~--- ":--:"''''7'f- r "rr(--~7')/ " ~T- -! , ) t ,.) ~ '!" ,_ , ,,'"'\~, r . .j , :1'1',.' ::.\ j(I'^.t _ ',I' , . ' , . -;- -'-- l . \. ~>I.;1 731,900 161,479 22.1% 452,600 105,172 23.2% 1,251,600 304,981 24.4% 153,500 37,264 24.3% 2,412,600 588,334 24.4% 2,438,300 582,040 23.9% 5,175,700 75,476 1.5% 752,600 186,393 24.8% 377,300 93,946 24.9% 1,446,500 288,549 19.9% 280,300 69,129 24.7% 4,977,200 1,062,000 21.3% 28,418,000 7,314,402 25.7% 53,811,800 13,303,575 24.7% 2,308,000 503,252 21.8% 3,988,200 1,077,636 27.0% 2,851,700 692,182 24.3% f'1 ,-~il ;;:p ;(T:~ ~'~;<;i ~n.~\.,~ ~ '''t'''-'1)T 1 _, ~.. .,' _ h .' .~. ' :' )"/ /) @ CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2007 MAYOR 18 0 0.0% 0 382 0.0% CITY CLERK 148 0 0.0% 500 0 0.0% CITY ATTORNEY 345 204 59.1% 3,000 662 22.1% CODE COMPLIANCE 50,362 9,579 19.0% 35,500 11,873 33.4% HUMAN RESOURCES 0 0 0.0% 0 0 0.0% FINANCE 73 0 0.0% 500 0 0.0% DEVELOPMENT SERVICES 47,065 14,617 31.1% 26,500 11,870 44.8% FIRE 5,234,410 1,524,734 29.1% 4,452,800 1,551,279 34.8% POLICE 4,185,916 1,030,201 24.6% 3,027,600 1,158,757 38.3% FACILITIES MANAGEMENT 7,657 2,468 32.2% 7,200 1,108 15.4% PARKS & RECREATION 5,424 1,468 27.1% 10,000 8,429 84.3% PUBLIC SERVICES 134,012 48,141 35.9% 61,000 27,035 44.3% SUMMARY REPORT TOTAL PERSONNEL FOR PUBLIC SAFETY FIRE 28,223,095 6,953,178 24.6% POLICE 49,760,074 12,133,754 24.4% 28,418,000 7,314,402 25.7% 53,811,800 13,303,575 24.7% SUBJECT: CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Fred Wilson, City Administrator IiO ~ Barbara Pachon, Finance Director0P'(r Measure Z Year End and First Quarter Report @ TO: FROM: DATE: November 9, 2007 COPIES: Attached please tind the FY 2006-2007 year end summary report (green report) for Measure Z-District Tax. Also attached is the tirst quarter report for FY 2007-2008 for Measure Z-District Tax (yellow report). Please let me know if you have any questions. CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2006-2007 GENERAL FUND - Measure Z I I APPROVED LAST UPDATE UNAUDITED BUDGET ESTIMATE ACTUALS FY 06-07 FY 06-07 FY 06-07 ESTIMATED REVENUE District Tax Revenues 1,650,000 1,162,900 1,162,882 Total Estimated Revenues $1,650,000 $ 1,162,900 $ 1,162,882 Total Transfers In $ - $ - $ - TOTAL EST FUNDS AVAILABLE $1,650,000 $ 1,162,900 $ 1,162,882 ESTIMATED EXPENDITURES Police Overtime $ 544,000 $ 544,000 $ 547,909 Maintenance & Ooeration 208,100 108,100 52,079 Contractual Services 516,600 416,600 331 ,448 Garaae Charaes 37,800 37,800 37,800 Capital Outlay 343,500 343,500 81,282 Total Estimated Expenditures $1,650,000 $ 1,450,000 $ 1,050,518 Total Carryover Requests $ - $ - $ 446,500 Total Transfers Out $ - $ - $ - TOTAL ESTIMATED DEDUCTIONS $1,650,000 $ 1,450,000 $ 1,497,018 EXCESS (DEFICIENCY) AVAILABLE $ - $ (287,100) $ (334,136) EST BEGINNING FUND BALANCE $ - $ - $ - EST ENDING FUND BALANCE $ - $ (287,100) $ (334,136) MEASURE Z RESERVE $ - $ - $ - EST UNDESIGNATED 6-30-07 $ - $ (287,100) $ (334,136) CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2007-2008 GENERAL FUND - Measure Z APPROVED ACTUALS BALANCE BUDGET JUL - SEPT REMAIN FY 07-08 FY 07-08 FY 07-08 ESTIMATED REVENUE District Tax Revenues 5,300,000 1,072,236 4,227,764 Total Estimated Revenues $ 5,300,000 $ 1,072,236 $ 4,227,764 Total Transfers In $ - $ - $ - TOTAL EST FUNDS AVAILABLE $ 5,300,000 $ 1,072,236 $ 4,227,764 ESTIMATED EXPENDITURES Police Personnel Services $4,039,100 $ 565,072 $ 3,474,028 Maintenance & Ooeration 307,900 28,908 278,992 Contractual Services 868,000 111,231 756,769 GaraQe CharQes 55,000 - 55,000 Caoital Outlav 253,000 191,695 61,305 Lease Payments 60,000 - 60,000 General Fund Contribution (857,900) - (857,900) Total Estimated Expenditures $4,725,100 $ 896,906 $ 3,828,194 Total Carryover Requests $ - $ - $ - Total Transfers Out $ - $ - $ - TOTAL ESTIMATED DEDUCTIONS $4,725,100 $ 896,906 $ 3,828,194 EXCESS (DEFICIENCY) AVAILABLE $ 574,900 $ 175,330 $ 399,570 EST BEGINNING FUND BALANCE- $ (334,136) $ - $ (334,136) EST ENDING FUND BALANCE $ 240,764 $ 175,330 $ 65,434 MEASURE Z RESERVE $ 240,764 $ 175,330 $ 65,434 EST UNDESIGNATED 6-30-08 $ - $ - $ - -During the FY 07-08 budget process the beginning fund balance was estimated at $(287,100). After closing out FY 06-07 and accounting for needed carryover items the beginning fund balance for FY07-08 is actually $(334,136) which is about $47,000 less than originally anticipated. The only impact to Measure Z from this lower beginning fund balance is that the Measure Z reserve goes down from $287,800 to $240,764.