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CITY OF SAN BERNARDINO
CITY MANAGER'S OFFICE
INTEROFFICE MEMORANDUM
Subject:
on Council
To:
From:
Fred Wi
ity Manager
1ected Budget Deficit
Date:
March 17, 2008
CC:
Department Heads
As the Finance Director's Mid-Year Budget Report indicates, at this point it is projected
that we will conclude the current fiscal year with a $7.2 million budget deficit if no action
is taken. A sudden and significant drop in sales tax and utility user's tax revenue is
primarily responsible for this unusual situation. The City's situation is not unique, and is
tied to the struggling economy.
While we have frequently faced anticipated budget deficits, this current-year deficit is a
new and serious occurrence. Immediate action is needed to reduce the budget gap and
avoid the need to use General Fund reserves to the extent possible.
Our ability to find $7.2 in additional revenues and/or expenditure reductions over the next
3 Y, months is constrained by two factors. First, the projections included in the Mid-Year
Budget Report already assume a level of expenditure savings in all departments. Finding
realistic budget savings beyond those already identified, without directly impacting
services, is challenging. Secondly, the short time left in the year means that some of the
new revenue-generating efforts are likely to bear fruit next fiscal year, not in the current
year.
Despite these constraints, we have been able to work together with our management team
and the Budget Ad Hoc Committee to develop a list of options to reduce the current year
deficit. This list of options totals more than $4.3 million in revenue enhancements,
efficiency improvements, and service reductions that can be achieved through the end of
the fiscal year.
The initial list of options had included reductions in costs related to maintenance
activities, such as street striping, lighting, street repairs, and park maintenance. Based on
feedback from the Budget Ad Hoc Committee, those options have been removed from
consideration at this time.
Key items on this list include the following:
#02...-
:3 . J ? .0 f
. Holding many General Fund positions vacant through the end of the fiscal ye<lI
. Reducing and eliminating discretionary spending, such as training, supplies, and
equipment purchases
. Aggressively pursuing revenue
. Shifting certain costs to EDA
. Continuing Police Corridor patrol overtime and regular patrol overtime through
Measure Z funds
. Using non-General Fund revenue sources wherever possible
Even if all these options are implemented, a budget gap of approximately $2.9 million
will remain. In order to maintain a balanced budget, the Mayor and Council will also
need to approve a budget amendment appropriating this amount from General Fund
reserves.
While we have used creativity and spending restraint in our attempts to close the budget
gap this year, next fiscal year promises to present greater challenge. As last year's
Citywide organizational review demonstrated, our operating and support departments are
already functioning with fewer personnel and at lower expenditure levels than
comparable agencies, especially in the non-safety functions. With reserves dwindling, it
is apparent that further substantive budget reductions cannot be made without impacting
services to the community.
We have discussed several revenue options with the Budget Ad Hoc Committee that
would increase revenues with only limited impacts on city residents. These would
include an increase to the City's transient lodging tax (TLl), an extraction and mining
tax (quarry tax), and an increase to the real property transfer tax. Any and all of these
revenue measures would require voter approval. I am recommending that we consider
polling on these options to see if San Bernardino residents may support these options.
We must also engage in discussions regarding how our City labor groups can partner with
us to help address the budget situation. Following our meeting on March 19, we will
begin to engage our employee groups in discussions regarding the budget, and possible
options. We will also ask our employees to give us their creative budget-balancing ideas.
Options to
Cut Current Year Deficit
3/18/2008
DRAFT
Prolected deficit throunh 6/30/06: ------ 17 254 720
Deoartment Revenue enhancements: Net revenue/savinas
Mise . Increases to user fees/other fees and fines - various departments (assumes 1 50,000
Mise month of revenues) _~_ -~-------
More aaaressive revenue collection - various deats 100,000
Mise - Shandin Hills Golf Course lease Davment revenue to General Fund _H_. 650 000
HR Provide EDA with HR services - revenue from new contract - ----
--- -- 25 000
IT/Cable TV Recognize PEG fee collection to offset payment to CSUSB for cable TV 50,000
-- eaulpment
City Attorney Recognize new revenue from property sale; increase litigation budget (net 72,000
savlnas)
PD Deposit seized monies adjudicated by the courts into the General Fund by late 50,000
Mav to earlv June 2008.
Subtotal 997 000
Efficienl"'V jmnrnvements/other ontions --
Code Reduce M&O; eliminate EDA rent 65,000
Facilities Additional energy savings from controlling lighting and HVAC use at all major 20,000
-. facilities
General Govt Increase transfer from Cultural Dev Fund for Rt 66 costs, Bikes and Berdoo costs 200,000
General Govt EDA Dick UD Welcome Center contribution 25,000
General Govt L1brarv debt service aavment olcked uo bv EDA 657,000
IT postaone debt service aavment scheduled for FY 07-08 267,000
IT ICable TV Eliminate EDA rent aavment 88,000
Librarv -- Pav oart-time salarles with beouest funds 78 000
Library Energy savings from half lighting at all libraries 12000
PD --- Continue Corridor OT patrols using Measure Z 4/1/108- 6130/08; use on-duty 351,900
personnel in place of some OT
PD Reduce other OT bv 10%; use Measure Z fomatrol OT 3/1/08 - 6130/08 490,700
PD Chame LET academv costs to Measure Z 66,500
PD - Reductions in various M&O line items 32,200
PRCS Charae Safe Summer to GanalDrua fundina 75000
PRCS Discontinue rent naurnent tn EDA 9900
Subtotal 2 438 200
I ~"'rvlce redur.tinns
Animal Control Postpone all equipment, materials, untform, training expenditures until next FY 29,000
City Clerk Delay records mgmt remodel, barcode system, etc.; postpone City Clerk pay raise 25,200
untli 6130/08
C~y Manager Assign M9mt Analyst II 2 days to Rancho Cucamonga; assi9n Mgmt Analyst I 2 23,600
days to Intearated Waste Division; cut contracts
Civil Service Misc savinas 5,000
Council Office Hold PT Admin Cieri< I vacant 11500
Dev SelVices Hold some GF vacancies through end of FY; dept will recruit for key positions. 150,000
Cut all tralnina and education; other mise M&O
Facilities Hold all FT vacancies through end of FY; cut City Hall window washing, misc 24,100
M&O
Finance Hold vacancies (Sr Accountant, Accountinn Mananer one more month 16,900
Fire Manage discretionary OT; use San Manuel revenues to offset GF budget; hold 177,400
Fire Prevention Tech vacancy; other misc M&O, equipment purchases
HR Hold HR Tech vacancy throuah end of FY 13,800
IT Posmone softwarelhardware nurchases in ITf50% of savjna5f- 25 000
Mavor's Office Hold vacancy throuah the end of the FY; mise M&O reductions 90 000
Librarv - Reduce PT staff; misc M&O reductions 10000
PRCS Hold 2 center mananer nosltlans vacant throuah end of FY 37 000
Public Services Hold all GF vacancies through end of FY; impacts services (Sr. Office Asst, 225,000
Eiectriclan I and II, Maint Wori<er I and II); shift staff to sewer, IWM
Subtotal 863 500
Total revenues/savinas: 4 298 700
OeflcK remalnina: /2 956 020
"'"'ft_City~ger'sOfflC8
311"'008
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION.
From: Barbara Pachon, Finance
Director
Dept: Finance
Subject: Mid-Year Budget Review
for Fiscal Year 2007-2008
Date: 3/19107
Synopsis of Previous Council Action:
June 29, 2006 Resolution 2007-310 approving and adopting the FY 2007-
2008 Budget.
FY 2007-08 Mid-Year presented to Ways & Means
FY 2007-08 Mid-Year presented to Budget Ad Hoc Committee
March 12, 2008
March 13, 2008
Recommended motion:
1.) That the FY 2007-2008 Mid-Year Budget Report be received and filed.
2.) Authorize the Director of Finance to amend the FY 2007-2008 budget and
increase the Fire Department's overtime budget (001-202-5015) by $500,000,
increase the Police Department's overtime budget by $200,000 and to also
increase the corresponding mutual aid revenue reimbursement budget (001-000-
4619) by $700,000 to reflect the costs and reimbursement associated with
increased mutual aid responses and FEMA reimbursable events.
3.) Authorize the Director of Finance to amend the FY 2007-2008 budget and
increase the City Attorney's outside litigation budget (001-051-5503) by $92,000,
increase the litigation expenses account (001-051-5177) by $24,000, and
increase the corresponding "sale of property" revenue budget (001-000-4922) by
$188,000 to reflect the costs of additional outside attorney fee.. s an~ th'lale of
city property. ~tlt--J..!~
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:
Agenda Item No.
~
~-t~-Or;
CITY OF SAN BERNARDINO -REOUEST FOR COUNCIL ACTION
STAFF REPORT
INTRODUCTION
Attached is the FY 2007-2008 Mid-Year Budget 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, which provides information
regarding fund balances available for next fiscal year, is really the first step in the FY 2008-2009
budget preparation process. 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 in
detail the 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 the report
indicates the estimated balances for each fund at 6/30/08.
Included with this year's mid-year reports is the newly created "Estimated Revenues and
Expenditures - Measure Z District Tax" report (white sheet) which summarizes budgeted and
projected revenues and expenditures within the General Fund that are related specifically to the
recently voter-approved Measure "Z" general tax.
THE GENERAL FUND
Fund Balance - The annual independent financial audit for FY 2006-2007 has been completed.
The total actual FY 2007-2008 beginning General Fund Balance (reserved and unreserved
balances combined) is $18,596,700. Included in this amount are the FY 2006-07 to FY 2007-08
General Fund continuing appropriations and encumbrance carryovers in the amount of
$1,682,800. The revised projection for the FY 2007-2008 ending fund balance (including both
reserved and unreserved balances) is $4,288,600. Assuming that $11.543.320 is still desilffiated
as the budgeted reserve and is not used during the vear. the estimated undesignated fund balance
at 6/30/08 is estimated to be a deficit balance of ($7.254.720). Within the budgeted reserve,
$1,261,000 remains reserved specifically for future PERS Safety costs and $1,010,900 is
segregated as the reserve for Measure "Z."
The estimated shortfall of $7,254,720 is due primarily to lower than anticipated revenue growth
and to a lesser extent, higher than expected expenditures. Both departmental expenditures and
key revenues are discussed in greater detail in their respective sections below.
I
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 line
item detail for projected General Fund revenues. In total, estimated General Fund revenues are
projected to be $6,654,600 less than originally budgeted.
Property Tax- With the exception of supplemental property tax and property tax in-lieu ofVLF,
property tax projections are on target with original budget estimates. Based on actual revenues
collected to date and revenues projected for the remainder of the fiscal year, the City can expect
an increase of$I,581,700 mostly from the Supplemental Property Tax revenue and the Property
Tax In Lieu of VLF. Although the housing market has slowed in recent months, there is still
some increased property tax revenue growth for FY 2007-2008.
Sales Tax revenues for FY 2007-2008 are anticipated to fall way short of the original budget
projections. In fact, based on collections to date, the sales tax revenues are now projected to be
$4,150,000 less than original budget estimates and $1,331,713 less than what was collected for
FY 2006-2007. In addition to the regular Sales Tax Revenue, a $2,070,100 shortfall is
anticipated from the "Property Tax In Lieu of Sales Tax" from what as estimated in the FY
2007-2008 budget. This revenue account is part of the "Triple-Flip" program mandated by the
State of California. In summary, it is anticipated that for FY 2007-2008 the City is going to have
a total sales tax short fall of $6,220, I 00, which is a significant problem for the City budget.
Utility User Tax revenue is also projected to be about $1,532,700 less than original projections.
The decreased revenue is the result of milder temperatures and lower usage of utilities than
anticipated. Utility Tax collection from the electric companies have the most significant budget
short falls. If the next few months have warmer than anticipated temperatures, then the City will
receive more utility tax revenues.
Measure Z-District Tax revenues are estimated to be slightly higher than the original budget
projections. Approximately $700,000 more will be collected in FY 2007-08. Since this is a new
revenue source for the City, it is very hard to make accurate projections.
Business Registration is also anticipated to be less than originally estimated in the budget due to
the down turn in the economy. Revised projections at this point estimate this revenue to be about
$500,000 lower than the original budget projections. With a slower economy several businesses
in the city have closed and new businesses are not coming into the City.
Licenses and Permits revenue are also for the most part not doing well. Only the On Site Permit
revenue is projected to bring in more revenue than was anticipated in the budget. Several large
On Site Permits that were expected to be paid last fiscal year actually did not get paid until FY
2007-2008 so that is what accounts for the increased revenue.
Motor Vehicle in Lieu (VLF) revenue is also expected to be lower than budget projections by
$150,000. Based on sales tax data, there have been fewer car sales in FY 2007-2008 than in past
years so this accounts for most of the shortfall.
State-Mandated Cost reimbursement revenues are projected to be about $160,000 less than what
was estimated in the FY 2007-2008 budget. The State recently decided to stop paying advances
on claim.s that City's have submitted. Once the State has reviewed and approved a claim only
2
then will it process a reimbursement to the City. This action taken by the State was done to help
the State with its budget short fall.
Booking Fee Subvention revenues are also not being paid by the State for FY 2007-2008 as
another action taken by the State to help with its budget short fall.
Mutual Aid/Disaster Reimbursement revenues are currently projected .to be about $739,300
more than what was originally anticipated in the FY 2007-2008 budget. Since these revenues are
a reimbursement for actual expenses incurred, the Fire and Police Department budgets (mainly in
overtime) will be over expended but these increased revenues will help offset some of these
added costs.
Overall, the revenue category of Charges for Services is expected to be lower than original
budget estimates. A net loss of $406,600 is estimated at this time. Some of the more significant
changes in this category are:
Plan Check Fees are projected to end the fiscal year with $150,000 less than originally
forecasted in the budget. This decrease revenue reflects the decreased volume of new
large building and expansion projects occurring within the City of San Bernardino.
Plan Review Fee revenue is projected to be $111,900 lower than originally estimated in
the budget. This decrease is due to the same reasons as stated above for Plan Check Fees.
Subdivision Filing Fees revenue also appears it will fall short of budget projections by
approximately $212,600. This decrease is also due to the same reasons as stated above
for Plan Check Fees and Plan Review Fees.
The revenue category of Miscellaneous is projected to be lower than budget projections by
$42,800. The short fall in this category would have been greater but the Water Department sold
some property that was not anticipated that the City received 10% of the sales which amounted
to an additional $89,400. .
General Fund Exnenditures
The Estimated Revenues and Expenditures General Fund Report (pink report) provides a list by
department of estimated General Fund expenditures. General Fund expenditures are projected to
be over budget by approximately $970,000. Although General Fund departmental budgets and
transfers-out overall show a savings of $709,100, it is important to remember that a projected
savings goal of $1,679,100 was already factored into the Adopted Budget. Compared to this
budgeted vacancy factor, expenditure savings are $970,000 less than factored into the adopted
budget. Generally speaking, for most departments, projected savings is from vacant full-time
positions. The more significant issues related to departmental expenditure budgets are discussed
in the respective department sections below:
General Government - Expenditures for General Government are expected to come in
approximately $240,700 less than originally budgeted. This savings is primarily in the
contingency that was budgeted for Ch. 186 increases. Although costs related to the recently
completed classification and compensation study were higher than anticipated, the savings in Ch.
186 costs covered this unexpected overage and also allowed for the savings of $240,700.
3
Development Services - Expenditure savings of approximately $1,148,877 are projected. Of
this, approximately $826,300 is in salary savings from vacant full-time positions. $100,000
budgeted for expedited engineering services related to IVDA will not be spent this fiscal year
either (note that there is also a corresponding decrease in revenue reimbursement from IVDA of
$100,000). Other areas of anticipated contractual savings include $115,000 in street striping
costs and $100,000 on contract planning costs.
Fire Department - The Fire Department is anticipated to be over budget by approximately
$773,800. This is due primarily to the wind and fire events that occurred in the City earlier this
fiscal year and an increased number of mutual aid responses (approximately $500,000 in
overtime costs is attributed to mutual aid calls above the estimate factored into the original
budget). However, General Fund revenues will show a corresponding increase for
reimbursement the City receives from the agencies assisted, so there is no net impact to the
General Fund.
As discussed in this report under "General Fund Revenues," $300,000 was budgeted for mutual
aid/FEMA reimbursement, however due to the increased number of mutual aid responses and the
wind/fire events within the City, this revenue is expected to be approximately $700,000 more
than originally anticipated. $500,000 of this increase is for Fire Department related incidents. In
order to more accurately reflect the cause of the increased overtime and the corresponding
reimbursement to the City, it is recommended that the Mayor and Council approve a budget
amendment increasing the Fire Department overtime budget by $500,000 as well as General
Fund mutual aid/FEMA revenue reimbursement by $500,000.
Police Department - The Police Department is expected be over-budget by approximately
$782,300 (savings in Measure Z spending of $162,700 and an overage in General Fund spending
of $945,000 net a total Police Department shortfall of $782,300). The major factors contributing
to this are estimated retirement payoffs of approximately $1.1 million, increased overtime costs
and fewer vacancies than normal due to increased recruitment efforts. Overtime is projected to
be expended at approximately the same rate as the first half of the fiscal year (not counting the
approx. $100,000 related to the wind and fire events that occurred within the City in the first half
of the fiscal year). Total internal service chargebacks to the Police Department (electric, gas,
phone, water, fuel, and garage charges) are expected to be under budget, primarily to due to
reduced lease payments on patrol cars, by approximately $180,000.
As discussed in this report under "General Fund Revenues," $300,000 was budgeted for mutual
aid/FEMA reimbursement, however due to the wind/fire events within the City, this revenue is
expected to be approximately $700,000 more than originally anticipated. $200,000 of this
increase is for Police Department related activity. In order to more accurately reflect the cause
of the increased overtime and the corresponding reimbursement to the City, it is recommended
that the Mayor and Council approve a budget amendment increasing the Police Department
overtime budget by $200,000 as well as General Fund mutual aidlFEMA revenue reimbursement
by $200,000.
Out of the $5,171,600 budgeted in Measure Z funds, all but $162,700 is expected to be spent or
carried over into the new fiscal year. (Any unspent funds will revert back to fund balance at the
end of the fiscal year and be available to be re-budgeted in the new fiscal year.) $122,000 of the
4
savings is expected to result from under-filling budgeted full-time officer positions with L.E.T.'s
(law enforcement trainees).
City Attorney - Expenditures are expected to be over-budget by approximately $116,000.
However, increased revenue in the amount of $188,000 generated by this office related to the
sale of property will offset this increase and result in a net increase to the General Fund of
$72,000. A budget amendment increasing revenues by $188,000 and expenditures by $116,000
(outside litigation by $92,000 and litigation expenses by $24,000) wiII be necessary to reflect
this.
Facilities Management - A total of $229,500 in savings is estimated. Most of this is a result of
savings from vacant full-time positions.
Civil Service - Recently Civil Service saw the retirement of a long-term employee, which
resulted in a payoff of approximately $56,000. Although there are some minor savings in other
areas of the Civil Service budget, overall the net shortfall is projected to be $40,500.
Parks and Recreation - Net savings for Parks and Recreation is estimated at $136,300. Similar
to Facilities Management, Parks and Recreation is also projected to have full-time salary savings
of about $200,000, but this is offset by a projected overage in part-time salaries and electric
charges.
Public Services - Public Services is estimated to finish the year with a net overage of $67,200.
Although personnel savings are estimated to be approximately $100,000, electric costs for
streetlights and traffic signals (major sources of electric consumption) are projected to be over
budget by approximately $218,600. Small savings in various maintenance and operations cost,
combined with $100,000 in personnel savings reduce the total departmental deficit to $67,200.
Code Enforcement - Code Enforcement is projected to end the year with approximately
$195,000 in expenditure savings due to three vacancies and savings in contract weed abatement
costs.
OTHER FUNDS
The Special Revenue Funds Revenue Report (green report) provides a three-year history of and
updated projections for funds other than the General Fund (Special Revenue Funds, Internal
Service Funds, and Enterprise Funds). Estimated expenditures for these funds can be found
summarized on the Summary of Revenues, Expenditures, and Transfers Report (blue report).
Most funds are on target with original budget projections. Some of the more significant issues
impacting other funds are outlined below:
Library - Revenues from State Aid are anticipated to be approximately $37,700 less than
anticipated. Accordingly, the Library wiII reduce expenditures in a like amount.
Refuse - Expenditures are projected to be approximately $348,000 more than originally factored
into the original adopted budget (after accounting for carryovers). This overage is due primarily
to increased maintenance and fuel costs for the Refuse fleet. This overage is expected to be
partially offset by increased revenue projections of approximately $84,500. The net result is that
the Refuse Fund is expected to end the fiscal year with an estimated ending fund balance of
approximately $194,900.
5
Stadium Fund - The ending fund balance for the Stadium Fund at 6/30/07 was approximately
$84,900 than expected during the budget process, so the budgeted transfer-in from the General
Fund of$85,500 for FY 2007-08 is not necessary.
Fleet Fund - Increased fuel costs combined with increased maintenance and materials costs are
estimated to increase Fleet's operating budget by approximately $749,100. Most of this cost is
attributed to increased wear and tear on Refuse trucks (until the LNG station was operational,
trucks were experiencing increased mileage because it was necessary to refuel at the LNG station
in Redlands). Additionally, fuel prices are higher than originally estimated. Maintenance costs
on Refuse sweepers has also been higher than expected due to delays in receiving a new
sweeper.
Capital Project Funds - For most Capital Project Funds it is assumed that any budgeted projects
not competed in FY 2007-2008 will be carried over into the new fiscal year; therefore no savings
in expenditures is anticipated. Projects have been budgeted in full, although, in reality, their
completion time spans multiple fiscal years. During the FY 2008-2009 CIP budget preparation
process, the status of all outstanding projects will be evaluated.
Workers Compensation and Liability Funds - Because of GASB accounting rules, the City is
required to show all of the City's unfunded liability for potential claims and judgments in both
funds (in essence what the amounts would be if every potential claim and judgment had to be
paid at one time). Therefore, as presented in the Adopted Budget, these funds have significant
deficit balances. The City, over the course of the last several years, has worked to reduce' these
deficits by increasing chargebacks to other departments and reducing costs when possible.
CONCLUSION
The FY 2007-2008 Mid-Year Budget Report is really the first step in beginning the FY 2008-
2009 budget preparation process. The estimates developed during the FY 2007-2008 mid-year
process provide the foundation for estimating the City's available fund balances for FY 2008-
2009. The Finance Department will keep the City Manager, Mayor, and Council updated on
estimated balances as new information becomes available.
RECOMMENDATION
1.) That the FY 2007-2008 Mid-Year Budget Report be received and filed.
2.) Authorize the Director of Finance to amend the FY 2007-2008 budget and increase the
Fire Department's overtime budget (001-202-5015) by $500,000, increase the Police
Department's overtime budget by $200,000 and to also increase the corresponding mutual
aid revenue reimbursement budget (001-000-4619) by $700,000 to reflect the costs and
reimbursement associated with increased mutual aid responses and FEMA reimbursable
events.
3.) Authorize the Director of Finance to amend the FY 2007-2008 budget and increase the
City Attorney's outside litigation budget (001-051-5503) by $92,000, increase the
litigation expenses account (001-051-5177) by $24,000, and increase the corresponding
"sale of property" revenue budget (001-000-4922) by $188,000 to reflect the costs of
additional outside attorney fees and the sale of city property.
6
CITY OF SAN BERNARDINO
SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS
MIDYEAR FISCAL YEAR 2007-2008
ESTIMATED
BALAl'iCE
6-30-08
4,288,600
o
001
004
FUND / TITLE
GENERAL FUND
OLD FIRE
FUND BALANCE
7-1-87
18,596,700
350,000
ADDITIONS AVAILABLE DEDUCTIONS
FOR BUDGET TOTAL
REVENUES TRANSFER I~ PURPOSES EXPENDlTURE!TRANSFER OU1DEDUCTION~
129,173,700 9,687,000 157,457,400 148,599,800 4,569,000 153,168,800
o 0 350,000 0 350,000 350,000
SPECIAL REVENUE FUNDS:
105 UBRARY 300 153,800 2,854,200 3,008,300 3,008,300 0 3,008,300 0
106 CEMETERY 37,600 184,600 0 222,200 169,300 0 169,300 52,900
107 CABLE TELEVISION 6.400 80,000 580,500 666,900 666,900 0 666,900 0
108 ASSET FORFEITURE 133,300 229,000 0 362,300 181,600 0 181,600 180,700
118 DRUG/GANG FUND 206,100 16,700 0 222,800 192,000 0 192,000 30,800
111 AIR QUALITY - AB 2766 114,600 252,600 0 367,200 104,800 140,000 244,800 122,400
124 ANIMAL CONTROL 700 1,343,400 583,400 1,927,500 1,927,500 0 1,927,500 0
128 TRAFFIC SAFETY 0 2,155,000 0 2,155,000 0 2,155,000 2,155,000 0
132 SEWER LINE MAINT 5,403,400 3,250,000 0 8,653,400 8,583,900 250,000 8,833,900 (180,500)
133 BASEBALL STADIUM 84,900 72,000 0 158,900 144,800 0 144,900 12,100
134 SOCCER COMPLEX 164,900 325,000 0 489,900 482,500 0 482,500 7,400
137 CFD 1033-Fire Station M&O 40,700 82,300 0 123,000 0 115,000 115,000 8,000
527 INTEGRATED WASTE MGMT 1,310,200 25,229,800 65,000 26,605,000 23,727,800 2,682,300 26,410,100 194,900
TOTAL SPECIAL REVENUE FD5 7,503,100 33,374,200 4,083,100 44,960,400 39,189,400 5,342,300 44,531,700 428,700
CAPITAL PROJECT FUNDS:
126 SPECIAL GAS TAX 1,022,000 4,233,700 0 5,255,700 2,313,800 2,910,000 5,223,900 31,900
129 1/2 CENT SALES & ROAD TAX 4,484,700 5,911,500 0 10,376,200 10,249,200 250,000 10,499,200 (123,000)
135 AB 2928 TRAFFIC CONGESTIO 1,365,400 26,200 0 1,391,600 1,084,500 0 1,084,500 307,100
240 INFRASTRUCTURE BANK LOA (1,669,300) 4,331,400 0 2,662,100 2,662,100 0 2,662,100 0
241 PUBLIC PARK EXTENSION 4,400 0 0 4,400 0 0 0 4,400
242 STREET CONSTRUCTION (1,724,200) 19,451,700 0 17,727,500 18;618,400 0 18,618,400 (890,900)
243 PARK CONSTRUCTION 1,583,300 1,633,800 0 3,197,100 3,818,100 0 3,818,100 (621,000)
244 CEMETERY CONSTRUCTION 44,400 5,200 0 49,600 15,000 0 15,000 34,600
245 SEWER LINE CONSTRUCTION 4,821,300 550,500 0 5,371,800 5,108,200 225,000 5,333,200 38,600
246 PUBLIC IMPROVEMENT FUND 5,167,300 180,000 0 5,347,300 4,567,600 0 4,567,600 779,700
247 CULTURAL DEVELOPMENT FE 1,145,700 540,000 0 1,685,700 0 417,000 417,000 1,268,700
248 STORM DRAIN CONSTR. 3,327,600 2,673,700 0 6,001,300 2,431,000 132,700 2,563,700 3,437,600
250 TRAFFIC SYSTEMS CONSTR. 347,500 409,200 0 756,700 1,410,000 60,000 1,470,000 (713,300)
258 PROP 1 B FUND 0 1,800,000 0 1,800,000 2,565,500 0 2,565,500 (765,500)
TOTAL CAPITAL PROJECT FDS 19,880,100 41,746,900 0 61,627,000 54,843,400 3,994,700 58,838,100 2,788,900
IMPACT FEE FUNDS:
261 LAW ENFORCEMENT DEVEL 74,100 86,000 0 160,100 151,000 0 151000 9,100
262 FIRE PROTECTION DEVEL 288 600 110,000 0 398,600 0 0 0 398,600
263 LOCAL CIRCULATION SYSTEM 418,100 445,000 0 863,100 750,300 0 750,300 112,800
284 REGIONAL ClRCULA TlON SYS 2,810,900 3,800,000 0 6,610,900 240,800 0 240,800 6,370,100
265 LIBRARY FACILITIES 43,600 . 66,500 0 110,100 95,000 0 0 15,100
266 PUBLIC MEETINGS FACILITIES 57,300 92,200 0 149,500 0 0 0 149,500
267 AQUATICS CENTER FACILITIES 22,300 35,800 0 58,100 0 0 0 58,100
268 AB 1600 PARKLAND 390,500 765,000 0 1,155,500 888,000 0 888,000 287 500
269 QUIMBY ACT PARKLAND 65,900 27,000 0 92,900 50,000 0 50,000 42,900
TOTAL IMPACT FEE FUNDS 4,171,300 5,427,500 0 9,598,800 2,175,100 0 2,080,100 7,423,700
INTERNAL SERVICE FUNDS:
621 CENTRAL SERVICES FUND 52,600 260,000 0 312,600 282,600 0 282,600 30,000
629 LIABILITY INSURANCE (2,995,000) 3,329,500 13,800 348,300 2,708,200 0 2,708,200 (2,359,900)
630 TELEPHONE SUPPORT 362,400 970,500 0 1,332,900 821,000 0 821,000 511,900
631 UTILITY FUND (363,300) 4,000,000 0 3,636,700 3,957,700 0 3,957,700 (321,000)
635 FLEET SERVICES (154,000) 8,062,000 442,700 8,350,700 9,394,700 0 9,394,700 (1,044,000)
678 WORKER'S COMPENSATION (8,926,900) 3,644,400 29,400 (5,253,100) 4,398,400 0 4,398,400 (9,651,500)
679 INFORMATION TECHNOLOGY 1,241,600 4,790,600 0 6,032,200 5,460,200 0 5,41;0,200 572,000
TOTAL INTERNAL SERVICE FD (10,782,600) 25,057,000 485,900 14,760,300 27,022,800 0 27,022,800 (12,262,500)
TOTAL ALL FUNDS
39,368,600 234,779,300 14,258,000 288,403,900 271,830,500
14,256,000 285,841,500 2,667,400
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 2007-2008
GENERAL FUND
VARIANCE
FY 2007-08 FY 2007-08 FAVORABLEI
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
Prooertv Taxes $ 29,365,900 $ 30,947,600 $ 1,581,700
Other Taxes 76,452,200 69,299,400 17,152,800
Licenses & Permits 9,644,500 9,038,200 1606,300
Fines and Penalties 1,335,000 1,360,000 25,000
Use of Monev & Pronertv 1,183,600 1,175,200 18,400
Interoovernmental 7,299,100 7,254,700 144,400
Charaes for Services 5,692,100 5,285,500 1406,600
Miscellaneous 4,855,900 4,813,100 142,800 ,J.~+,
Total Estimated Revenues $ 135,828,300 $ 129,173,700 $ ((6,654,600) V"I
Total Transfers In: $ 9,090,000 $ 9,687,000 $ 597,000
TOTAL ESTIMATED FUNDS AVAILABLE: $ 144,918,300 $ 138,860,700 $ (6,057,600)
ESTIMATED EXPENDITURES:
Mavor $ 1,100,400 $ 1,043,500 $ 56,900
Common Council 615,200 611,400 3,800
City Clerk 2,032,900 1,994,600 38,300
Citv Treasurer 195,200 193,800 1,400
City Attornev 3,452,200 3,452,200 -
Code Corimjiance 4,250,400 4,054,600 195,800
General Government 9,157,100 8,936,700 220,400
City Mananer 888,100 861,600 26,500
Human Resources 475,200 470,500 4,700
Finance 1,749,400 1,660,800 88,600
Civil Service 352,300 392,800 140,500
Develooment Services 7,295,400 6,146,500 1,148,900
Fire 33,728,700 34,502,500 1773,800
Police 65,917,700 66,700,000 1782,300
Facilities Manaaement 4,554,500 4,325,000 229,500
Parks, Recreation, & Comm Service 6,890,200 6,753,900 136,300
Public Services 6,432,200 6,499,400 167,200
Total Estimated Expenditures $ 149,087,100 $ 148,599,800 $ 487,300
Estimated Exnenditure Savinas $ 11,679,100 $ - $ 11,679,100
Total Transfers Out: $ 4,790,800 $ 4,569,000 $ 221,800
TOTAL ESTIMATED DEDUCTIONS: $ 152,198,800 $ 153,168,800 $ (970,000)
EXCESS I (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (7,280,500) $ (14,308,100) $ (7,027,600)
.
BEGINNING FUND BALANCE 7-1-07 $ 18,596,700 $ 18,596,700 $ -
ESTIMATED ENDING BALANCE $ 11,316,200 $ 4,288,600 $ (7,027,600)
BUDGETED RESERVE
Reserve for PERS Safety Costs $ 1,261,000 $ 1,261,000 $ -
Reserve for future revenue shortfalls 2,357,800 2,357,800 .
Reserve for Measure Z - District Tax 110,200 1,010,900 900,700
Reserve for Tow Fee Set Aside 40,800 81,720 40,920
General Budget Reserve 6,831,900 6,831,900 -
BUDGETED RESERVE TOTAL $ 10,601,700 $ 11,543,320 $ 941,620
EST UNDESIGNATED BALANCE 6-30-08 $ 714,500 $ (7,254,720) $ (7,969,220)
~
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2007-2008 MID-YEAR
MEASURE Z - DISTRICT TAX
VARIANCE
FY 2007-D8 FY 2007-D8 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
District Tax Revenue $ 5,300,000 $ 6,000,000 $ 700,000
- - -
Total Estimated Revenues $ 5,300,000 $ 6,000,000 $ 700,000
Transfers In: $ - $ - $ -
TOTAL ESTIMATED FUNDS AVAILABLE: $ 5,300,000 $ 6,000,000 $ 700,000
ESTIMATED EXPENDITURES:
Police 5,171,600 5,008,900 162,700
- - -
Code Enforcement 130,600 92,600 38,000
- - -
Total Estimated Expenditures $ 5,302,200 $ 5,101,500 $ 200,700
Estimated Exoenditure Savin as $ - $ - $ -
Transfers Out: $ - $ - $ -
TOTAL ESTIMATED DEDUCTIONS: $ 5,302,200 $ 5,101,500 $ 200,700
EXCESS I (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (2,200) $ 898,500 $ 900,700
-I
IBEGINNING FUND BALANCE 7-1-D7
r$
112,400 I $ 112,400 1 $
IESTIMATED ENDING BALANCE
($
110,200 j $ 1,010,900 1 $
900,700 1
IRESERVE FOR FUTURE COSTS
1 $
110,200 1 $ 1,010,900 1 $
900,700 I
-I $
-I $
-I
lEST UNDESIGNATED BALANCE 6-30-D81 $
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
DESCRIPTION
REVISED OVER/(UNDER)
FY2007-2008 ORIG BUDGET
PROPERTY TAXES
4001 Current Secured 9,771,001 4,308,523 10,825,000 40% 10,825,000 0
4002 Current Unsecured 550,000 500,580 550,000 91% 550,000 0
4003 Prior Taxes 395,000 291,670 400,000 73% 473,100 73,100
4006 Suoolemental 2,512,125 785,443 1,200,000 65% 1,700,000 500,000
4005 Other 144,413 66,737 120,000 56% 150,000 30,000
4007 ProoTx In Lieu of VLF 14,870,875 0 16,270,900 0% 17,249,500 978,600
Total PrOOertV Taxes 28,243,414 5,952,953 29,365,900 20% 30,947,600 1,581,700
OTHER TAXES
4221 Sales Tax 25,331,713 6,083,267 28,150,000 22% 24,000,000 (4,150,000
4220 ProoTx in Lieu of Sales Tx 9,517,036 0 9,350,400 0% 7 280,300 12,070,100
4224 UtiiiiV User's Tax 25,106,730 10,486,625 25,250,000 42% 23,717,300 11,532,700
4201/14 Franchise Tax 3,060,563 336,824 3,113,800 11% 3,113,800 0
4215 Tow Franchise 288,000 144,000 288,000 50% 288 000 0
4222 Transient Occuoancv Tax 3,032,994 1,454,201 3,000,000 48% 3,300,000 300,000
4223 Real PrO;;: Transfer Tax 946,155 227,593 900,000 25% 600,000 1300,000
4225 Sales Tax SafetV 976,573 420,583 1,100,000 38% 1,000,000 1100,000
4227 Measure Z - District Tax 1,162,882 1,588,036 5,300,000 30% 6,000,000 700,000
Total Taxes 69,422,646 20,741,129 76,452,200 27% 69,299,400 (7,152,800)
LICENSES AND PERMITS
4301 Business Reaistrations 5,866,748 2,491,531 6,100,000 41% 5600,000 1500,000
4330 Buildinn Permits 1,020,470 403,465 900,000 45% 620,000 (280,000
4331 Mechanical Permits 332,637 128,334 300,000 43% 200,000 (100000
4362 On Site Permits 1,602,834 781,719 600,000 130% 1,100000 500,000
4363 On Site Plan Check 712,370 159,883 500,000 32% 300,000 1200,000
4361 Construction Permits 326,522 166,068 250,000 66% 250,000 0
4342 EMS Membershio 16,504 96 1,000 10% 1000 0
4336 Fire Code Permits 304,577 140,529 330,000 43% 300,000 130,000
4337 Fire Plan Check 206,532 90,660 190,000 48% 190,000 0
4351 Street Cut Permits 145,407 68,931 150,000 46% 150,000 0
4333 Mobile Home Park Permits 27,161 2,255 30,500 7% 27,200 13,300
4352 Mise Licenses & Permits 299,506 110,444 250,000 44% 250,000 0
4303 Mise City Clerk Permits 8,683 1,924 10,000 19% 5,000 (5,000
4304 Mise Plannina LiclPermit 24,889 15,061 23,000 65% 25,000 2,000
4360 Gradina Permits 33,874 14,290 10,000 143% 20,000 10,000
Total License & Permit 10,928,714 4,575,190 9,644,500 47% 9,038,200 16OS,300
FINES AND PENALTIES
4420 Parkinn Citations 917 ,444 537,800 1,000,000 54% 1,000,000 0
4410 General Fines 169,238 68,045 150,000 45% 150,000 0
4411 Code Admin. Citations 90,549 74,320 100,000 74% 150,000 50,000
4412 Fire Admin. Citations 81,392 28,916 85,000 34% 60,000 125,000
4421 Vehicle Abatement 0 0 0 0% 0 0
Total Fines/Penalties 1,258,623 709,081 1,335,000 53% 1,360,000 25,000
USE OF MONEY & PROPERTY
4505 Interest Earninas 1,073,619 183,110 675,000 27% 675,000 0
4520 Land & BuildinnRental 474,154 243,257 326,000 75% 350,000 24,000
4530 Parkino Rental Fee 67,258 0 37,600 0% 37,600 0
4922 Sale of Prooertv 95,875 53,714 100,000 54% 67,600 (32,400
4540 VendinnMachine Comm. 52,979 12,717 45,000 28% 45,000 0
Total Monev& Prooerty 1,763,885 492,798 1,183,600 42% 1,175,200 18,400
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
DESCRIPTION
REVISED OVER/(UNDER)
FY2007-2008 ORIG BUDGET
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 1,381,205 516,411 1,300,000 40% 1,150,000 (150,000
4621 Bookina Fee Subvention 354,658 0 354,700 0% 0 1354,700
4670 EDAlCDBG Reimb. 3,486,258 554,205 4,237,100 13% 4,237,100 0
4606 Homeowner's Exemotion 149,123 23,173 151,200 15% 151,200 0
4616 POST 132,146 62,261 150,000 42% 120,000 130,000
4625 State-Mandated Costs 863,049 38,986 200,000 19% 40,000 1160,000
4673 Water Reimbursement 318,890 338,500 328,500 103% 338,500 10,000
4671 SBIAA Reimbursement 130,905 0 230,000 0% 130,000 1100,000
4615 Disaster Pren. Pronram 24,019 21,864 21,000 104% 22,000 1,000
4607 Off-Hiohwav Vehicle Tax 0 0 3,000 0% 3,000 0
4651 Construction Reimb 9,876 0 23,600 0% 23,600 0
4619 Mutual Aid/Disaster Reimb. 581,015 482,325 300,000 161% 1,039,300 739,300
Totallnteraovernmental 7,431,144 2,037,725 7,299,100 28% 7,254,700 (44,400
CHARGES FOR SERVICES
4731 Plan Check Fee 536,764 233,567 550,000 42% 400,000 1150,000
4789 Dev. Servs Archival Fee 47,940 20,354 45,000 45% 36,700 18,300
4880 EMS User Fee 270,586 116,859 230,000 51% 230,000 0
4798 Storm Drain Uti\IiVFee 283,836 134,774 270,000 50% 280,000 10,000
4815 Weed Abatement 247,674 89,622 260,000 34% 200,000 160,000
4733 Buildina Demolition 897,547 310,702 500,000 62% 500,000 0
4714 Plannino Develo Proiect 467,409 227,375 380,000 60% 450,000 70,000
4305 Annual Alarm Permits 214,131 103,964 226,000 46% 220,000 16,000
4780 Misc Develoo Servs Charaes 114,563 45,934 50,000 92% 88,600 38,600
4766 Buildina Permit Review 45,842 24,000 30,000 80% 44,300 14,300
4720 Plan Review Fee 263,445 46,278 230,000 20% 118,100 1111,900
4782/4 Subdivision Filina Fees 320,349 25,094 300,000 8% 87,400 1212,600
4785 Non Subdivision Str Imp 121,372 61,022 100,000 61% 100,000 0
4711 Subdivision 136,746 57,220 150,000 38% 200,000 50,000
4718 Environmental 14,063 5,014 20,000 25% 10,000 110,000
4735 Release Notice of Pendencv 9,115 2,213 10,000 22% 5,000 15,000
4863 Class Reaistration Fee 31,276 3,093 35,000 9% 10,000 125,000
4862 Park Enerov Fee 6,145 3,490 5,000 70% 5,000 0
4707 Passoort Fees 110,010 43 025 100,000 43% 100,000 0
4702 Countv Contract 487,000 487,000 487,000 100% 487,000 0
4864 Swimmina Pool Fee 58,118 49,490 45,000 110% 65,000 20,000
4861 Proarm/Facilitv Use Fee 71,158 29,788 65,000 46% 65,000 0
4865 Non-Resident Fees 3,310 1,186 3,000 40% 3,000 0
4710 Misc Plannina/Buildina 143,929 67,854 150,000 45% 175,000 25,000
4743 Towino Release Fee 403,200 195,605 400,000 49% 400,000 0
4790-6 Sianal MaintlEnerav 21,098 12,501 20,000 63% 25,000 5,000
4802 Str Lioht Enerav Fee 10,505 5,100 18,000 28% 10,000 18,000
4701 Election Filina Fee 1,622 21,788 1,600 0% 24,300 22,700
4747 False Alarm Fee 78,315 27,079 90,000 30% 56,000 (34,000
4810 Misc. Develooment Services 6,747 3,465 6,000 58% 18500 12,500
4705 Utilitv Collection Fee 60,403 10,776 50,100 22% 50,000 1100
4881 Paramedic Reimb Contract 259,129 107,970 259,100 42% 259,100 0
4708 Fire Trainina Aareement 82,318 0 57,800 0% 80,000 22,200
4752 Fireworks Enforcement 101,108 69,465 101,000 69% 70,000 131,000
4753 Fire Archival Fee/Fire Reports 2,755 2,014 2,500 81% 2,500 0
4754 Fire Business Occup Inso Fee 50,386 14,136 50,000 28% 30,000 120,000
4755 Fire Rental Inspections 404,026 200,922 395,000 51% 380,000 (15,000
Total Charaes 6,383,940 2,859,739 5,692,100 50% 5,285,500 1406,600
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
DESCRIPTION
REVISED OVER/(UNDER)
FY2007-2008 ORIG BUDGET
MISCELLANEOUS
4906 Water Fund Contr. 2,401,973 1,179,154 2,350,000 50% 2,350,000 0
4930 Sewer Contr. - Water 500,000 250,000 515,000 49% 500 000 115,000
4931 Water Land Sales 3,090 89,431 0 0% 89,400 89,400
4910 Admin Service Charne 349,600 349,600 349,600 100% 352,300 2,700
4901 Misc. Other Revenue 393,206 211,912 363,300 58% 353,500 19,800
4912 Off Track Bettinn 143,605 56,651 150,000 38% 117,300 132,700
4741 Sale of Photos /Renorts 116,639 47,938 125,000 38% 60 000 165,000
4740-5 Police Misc. Receiots 839,549 136,032 860,000 16% 860,000 0
4746 pro;;e;tV Auction 7,054 14,243 7,000 203% 20,000 13,000
4911 Restitutions 20,686 5,843 20,000 29% 15,000 15,000
4905 Litlnalion Settlement 176 511 58,500 1% 58,500 0
4904 Drunk Driver Reimburml. 60 32 500 6% 100 1400
4928 Bookinn Fee Reimburml. 1,630 559 2,000 28% 2,000 0
4750 InvesUOation Fee 12,538 5,127 15,000 34% 15,000 0
4924 Damaae Clain Recoverv 36,618 (483) 40,000 -1% 20,000 120,000
Total Miscellaneous 4,826,424 2,346,550 4,855,900 48% 4,813,100 142,800
I TOTAL GENERAL FUND
1130,258,790 I 39,715,1651135,828,300 I 29%1 129,173,700 I
(6,654,600)1
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
- ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 2004-05 2005-06 2006-07 2007-08 2007-08
105 LIBRARY FUND
4618 State Aid-Libraries 78,971 78,463 116,513 .116,500 78,800
4850 Miscellaneous Receipts 22,343 19,092 1.8,977 20,000 20,000
4851 Library Fines 62,608 58,360 52,266 55,000 55,000
Total Library Fund $ 163,922 $ 155,915 $ 187,756 $ 191,500 $ 153,800
106 CEMETERY FUND
4505 Interest on Idle Cash 15,748 19,938 20,785 15,500 20,000
4775 Cemetery Burial Fee 64,253 62,454 68,530 70,000 70,000
4776 Sale of Vases 1,396 1,206 2,124 2,100 2,100
4777 Sale Concrete Boxes 28,073 24,229 28,259 27,800 30,000
4778 Sale Cemetery Plots 58,937 57,560 62,355 61,900 62,500
4901 Mise Receipts - - 6,000 2,000 -
Total Cemetery Fund $ 168,407 $ 165,387 $ 188,053 $ 179,300 $ 184,600
107 CABLE TV FUND
4505 Interest on Idle Cash - 200 - - -
4922/4852 ContracUSale Services 92,142 63,430 83,036 65,000 80,000
Total Cable TV Fund $ 92,142 $ 63,630 $ 83,036 $ 65,000 $ 80,000
108 ASSET FORFEITURE FUND
4505 Interest on Idle Cash 4,698 - 4,214 1,500 4,000
4672 Asset Forfeiture Federal DOJ 29,490 1,592 144,268 35,000 150,000
4927 Asset Forfeiture 138,328 124,342 102,501 125,000 75,000
Total Asset Forfeiture Fund $ 172,516 $ 125,934 $ 250,983 $ 161,500 $ 229,000
118 DRUG/GANG FUND
4505 Interest on Idle Cash 7,175 7,793 6,812 6,700 6,700
4929 Asset Forfeiture-Drug/Gang 22,990 19,471 17,641 18,000 10,000
Total Drug/Gang Fund $ 30,165 $ 27,264 $ 24,453 $ 24,700 $ 16,700
111 TRANSPORTATION FUND
4505 Interest on Idle Cash 1,616 1,390 1,697 1,000 2,500
4626 Rideshare Reimbursement 235,451 246,983 245,042 241,000 245,000
4901 Misc. Receipts - - - - -
4906 Water Department 5,000 5,000 5,000 5,000 5,100
Total Transportation Fund $ 242,067 $ 253,373 $ 251,739 $ 247,000 $ 252,600
124 ANIMAL CONTROL FUND
4320 Animal License 371,668 332,392 357,328 360,000 355,000
4352 Misc. License & Permits 3,905 3,255 2,380 3,000 3,000
4410 General Fines 31,800 28,443 39,422 39,000 39,000
4430 Animal License Penaltv 41,433 32,460 42,120 40,700 45,000
4756 Animal Adoption Fee 61,294 60,389 58,224 60,000 58,800
4757 Contractee Shelter Fee 708,830 717,669 718,285 715,000 715,000
4759 Apprehension Fee 38,975 41,676 50,983 51,900 45,400
4760 Board Fee 19,134 20,311 34,212 35,000 35,000
4761 Field Service Fee 540 1,402 1,802 2,000 1,000
4763 Owner Release Fee 18,936 39,848 31,026 30,000 20,000
4764 Vaccination Fee 22,708 21,310 20,570 21,000 21,000
4901 Miscellaneous Receipts 11,186 25,126 5,174 4,500 5,200
Total Animal Control Fund $ 1,330,409 $ 1,324,281 $ 1,361,526 $ 1,362,100 $ 1,343,400
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
- ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 2004-05 2005-06 2006-07 2007-08 2007-08
135 AB 2928 TRAFFIC CONGESTION
4505 Interest on Idle Cash 2,695 2,996 62,980 50,000 5,000
4635 Traffic Conaestion Relief - 893,324 - - -
4903 Refunds & Rebates - - - - 21,200
Total AB 2928 Traffic Congestion $ 2,695 $ 896,320 $ 62,980 $ 50,000 $ 26,200
126 SPECIAL GAS TAX FUND
4505 Interest on Idle Cash 33,521 39,031 27,654 40,000 25,000
4610 State Aid-2106 779,099 779,186 788,619 800,000 792,400
4611 State Aid-21 07 1,624,332 1,627,047 1,638,717 1,620,000 1,620,000
4612 State Aid-2107.5 10,000 10,000 10,000 10,000 10,000
4614 ProD 111-Hiahwav Users Tax 1,222,585 1,219,928 1,225,874 1,215,000 1,269,200
4658 Fed Aid - Street Construction 64,000 - - - -
4670 EDA Reimbursement - - 50,000 25,000 25,000
4945 Reimbursement - - 267,447 492,100 492,100
Total Gas Tax Fund $ 3,733,537 $ 3,675,192 $ 4,008,311 $ 4,202,100 $ 4,233,700
527 INTEGRATED WASTE MGMT
4505 Interest on Idle Cash 18,242 31,261 49,967 32,000 40,000
4830 Commercial Rubbish 77,967 86,152 77,617 80,000 80,000
4831 Commercial Bin Rent 135,099 130,448 100,884 102,400 102,400
4832 Commercial Bin Service 8,674,316 9,241,858 9,626,224 10,285,000 9,900,000
4833 Commercial Soecial 1,016,121 1,124,666 1,460,411 1,415,000 1,750,000
4837 Automated Commercial Rubbish - - - - -
4840 Residential Water Billed 8,383,939 8,622,065 8,865,093 8,725,000 8,800,000
4841 Residential "B" Accounts 1 ,048,834 1 ,087,208 1,144,970 1,128,000 1,158,100
4843 Dino Bin Service 2,236,797 2,437,484 2,555,032 2,575,000 2,575,000
4844 Commercial Penalties 11,138 18,764 20,788 22,700 24,000
4845 Residential Penalties 1,152 2,431 1,999 2,600 2,600
4846 RecvclinaReceiDts - - 174,459 172,000 192,100
4901 Miscellaneous Other Revenue 860,835 997,361 236,471 605,600 605,600
4923 Sale Salvage Mater - - - - -
Total Integrated Waste Mgmt $ 22,464,440 $ 23,779,698 $24,313,915 $ 25,145,300 $ 25,229,800
128 TRAFFIC SAFETY FUND
4440 CVC Fine 649,959 744,964 1,005,419 850,000 1,190,000
4441 Nester Red Lights - 493,466 837,798 700,000 965,000
Total Traffic Safety Fund $ 849,959 $ 1,238,430 $ 1,843,217 $ 1,550,000 $ 2,155,000
1291/2 CENT SALES /ROAD TAX FUND
4505 Interest on Idle Cash 114,742 125,104 136,558 125,000 125,000
46131/2 Cent Sales Tax 2,658,928 3,219,945 3,188,524 3,200,000 3,115,000
4630 State Aid - Street Construction - - - 301,500 301,500
4658 Fed Aid - Street Construction - - - 670,000 670,000
4670 EDA Reimbursement - - - 1,100,000 1,100,000
4945 Construction Reimbursement 111,549 200,000 59,814 600,000 600,000
Total 1/2 Cent Sales Tax $ 2,885,219 $ 3,545,049 $ 3,384,896 $ 5,996,500 $ 5,911,500
132 SEWER LINE MAINTENANCE
4505 Interest on Idle Cash 85,596 140,582 154,626 150,000 150,000
4820 Sewer Line Maint 2,032,200 3,024,066 3,093,150 3,150,000 3,100,000
Total Sewer Line Maintenance $ 2,117,796 $ 3,184,648 $ 3,247,776 $ 3,300,000 $ 3,250,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 2004-05 2005-06 2006-07 2007-08 2007-08
133 BASEBALL STADIUM
4520 land/Buildina Rental 8,292 500 1,004 - 2,000
4901 Baseball Team Lease Aareement 160,376 143,562 204,147 70,000 70,000
Total Baseball Stadium $ 168,668 $ 144,062 $ 205,151 $ 70,000 $ 72,000
134 Soccer Complex
4505 Interest on Idle Cash - 4,124 5,804 - 5,000
4520 Land & Buildina Rental 50,977 176,668 72,700 162,000 70,000
4528 Soonsorshios - - - - -
4530 Rental Fee - Parkina 194,999 - 200,041 210,000 200,000
4861 Proaram & Facilitv User Fee 107,780 125,525 55,391 126,000 50,000
4862 Park Energy Fee 1,000 - 1,320 4,000 -
Total Soccer Complex Fund $ 354,756 $ 306,317 $ 335,256 $ 502,000 $ 325,000
137 CFD 1033 Fire Station M& 0
4013 CFD 1033 Soecial Tax - - 40,700 82,300 82,300
4505 Interest on Idle Cash - - - - -
Total CFD 1033 Fire Station $ - $ - $ 40,700 $ 82,300 $ 82,300
240 INFRASTRUCTURE BANK LOAN FD
6453 Loan Proceeds - - 5,535,200 4,464,800 4,331,400
4505 Interest on Idle Cash - - . - - -
Total CFD 1033 Fire Station $ - $ - $ 5,535,200 $ 4,464,800 $ 4,331,400
242 STREET CONSTRUCTION FUND
4505 Interest on Idle Cash 1,080 - - - -
4630 State Aid-Street Constr. 58,396 232,200 240,719 126,300 126,300
4658 Federal Aid-FAU 86,798 206,325 397,187 13,212,100 13,212,100
4670 EDA Reimbursement - - - 1,000,000 1,000,000
4945 Construction Reimbursement 5,448 28,458 - 5,113,300 5,113,300
Total Street Constr. Fund $ 151,722 $ 466,983 $ 637,906 $ 19,451,700 $ 19,451,700
243 PARK CONSTRUCTION FUND
4505 Interest on Idle Cash 22,284 50,865 47,154 - 50,000
4620 State Aid Park Dev 1,549,808 - 340,901 1,473,400 1,473,400
4732 Park Development Fee 737,398 668,681 120,129 110,400 110,400
4901 Misc. Receiots - - - - -
4651 Construction Project Reimb. - - - - -
Total Park Construction Fund $ 2,309,490 $ 719,546 $ 508,184 $ 1,583,800 $ 1,633,800
244 CEMETERY CONSTRUCTION FUND
4505 Interest on Idle Cash 858 1,179 1,325 1,500 1,500
4778 Sale Cemetery Plots 3,682 3,218 3,744 3,700 3,700
Total Cemetery Constr. Fund $ 4,540 $ 4,397 $ 5,069 $ 5,200 $ 5,200
245 SEWER LINE CONSTRUCTION FUND
4505 Interest on Idle Cash 100,926 145,342 149,503 150,000 150,000
4651 Construction Reimbursement - - - - -
4821 Sewer Lateral Fee 4,144 3,252 195 1,000 500
4822 Sewer Connection Fee 626,177 1,182,188 825,779 550,000 400,000
4930 Sewer Contrib. - Water - - - - -
Total Sewer Line Constr. Fund $ 731,247 $ 1,330,782 $ 975,477 $ 701,000 $ 550,500
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 2004-05 2005-06 2006-07 2007-08 2007-08
246 PUBLIC IMPROVEMENT FUND
4505 Interest on Idle Cash 144,674 187,899 181,837 120,000 180,000
4902 Contributions - - - - -
4945 Reimburse Street Construction - - - - -
Total Public Improvement Fund $ 144,674 $ 187,899 $ 181,837 $ 120,000 $ 180,000
247 CULTURAL DEVELOP FUND .
4335 Cultural Devel. Constr. Fee 461,692 549,379 999,211 500,000 500,000
4505 Interest on Idle Cash 3,870 9,701 31,053 20,000 40,000
Total Cultural Devel Const Fund $ 465,562 $ 559,080 $ 1,030,264 $ 520,000 $ 540,000
248 STORM DRAIN CONSTR FUND
4505 Interest on Idle Cash 42,034. 72,475 99,737 80,000 100,000
4651 Construction Reimbursement 83,000 436,629 - - -
4658 Fed Aid - Street Construction - - - 93,100 93,100
4818 Storm Drain Fee 1,048,967 1,716,031 1,639,518 1,200,000 2,480,600
Total Storm Drain Constr. Fund $ 1,174,001 $ 2,225,135 $ 1,739,255 $ 1,373,100 $ 2,673,700
250 TRAFFIC SYSTEMS CONSTR FUND
4505 Interest on Idle Cash 25,124 38,047 13,385 20,000 10,000
4630 State Aid - Street Construction 109,562 129 108,000 - 59,800
4658 Fed/State Aid-Street Construction 265,000 - 83,968 36,000 36,000
4670 EDA Reimbursement - - - 170,000 170,000
4803 Traffic Svstem Fees 540,614 828,561 152,152 100,000 20,900
4945 Reimburse St Constr 31,426 109,800 - 112,500 112,500
Total Traffic Systems Fund $ 971,726 $ 976,537 $ 357,505 $ 438,500 $ 409,200
257 CITY WIDE AD 994
4057 AD 994 70,358 28,220 8,418 - -
Total Citv Wide AD 994 $ 70,358 $ 28,220 $ 8,418 $ - $ -
258 PROP 1B FUND
4505 Interest on Idle Cash - - - - -
4628 Proo 1 B 1,300,000 1,300,000
4670 EDA Reimbursement - - - 500,000 500,000
Total Prop 1B Fund $ - $ - $ - $ 1,800,000 $ 1,800,000
261 DIF LAW ENFORCEMENT FUND
4505 Interest on Idle Cash - - 4,512 5,000 1,000
4824 Development Impact Fees - - 205,444 124,200 85,000
Total DIF law Enforcement Fund $ - $ 209,956 $ 129,200 $ 86,000
262 DIFFIRE SUPRESSION/MEDICAl
4505 Interest on Idle Cash - - 7,307 6,000 10,000
4824 Development Impact Fees - - 205,741 139,300 100,000
Total DIF Fire Supression/Medical $ - $ - $ 213,048 $ 145,300 $ 110,000
263 DIF lOCAL REGIONAL CIRCULATON
4505 Interest on Idle Cash - - 10,019 10,000 20,000
4824 Development Impact Fees - - 345,071 365,000 425,000
Tolal DIF local Regional Circulation $ - $ - $ 355,090 $ 375,000 $ 445,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
- ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 2004-05 2005-06 2006-07 2007-08 2007-08
264 DIF REGIONAL CIRCULATION
4505 Interest on Idle Cash - - 72,114 100,000 100,000
4824 Development Impact Fees - - 2,143,658 2,126,100 3,700,000
Total DIF Reaional Circulation $ - $ - $ 2,215,772 $ 2,226,100 $ 3,800,000
265 DIF LIBRARY FACILITIES
4505 Interest on Idle Cash - - 999 1,000 1,500
4824 Development Impact Fees - - 38,832 50,000 65,000
Total DIF LibrarvFacilities $ - $ - $ 39,831 $ 51,000 $ 66,500
266 DlF PUBLIC USE FACILITIES
4505 Interest on Idle Cash - - 1,294 3,000 2,200
4824 Development Impact Fees - - 51,250 75,200 90,000
Total DIF Public Use Facilities $ - $ - $ 52,544 $ 78,200 $ 92,200
267 DIF AQUATICS FACILITIES
4505 Interest on Idle Cash - - 511 500 . 800
4824 Development Impact Fees - - 19,853 25,500 35,000
Total DIF Aquatics Facilities $ . - $ - $ 20,364 $ 26,000 $ 35,800
268 DIF AB 1600 PARKLAND
4505 Interest on Idle Cash - - 9,529 5,000 15,000
4824 Development Impact Fees - - 388,380 592,400 750,000
Total DIF AB 1600 Parkland $ - $ - $ 397,909 $ 597,400 $ 765,000
269 DIF QUIMBY ACT PARKLAND
4505 Interest on Idle Cash - - 1,327 1,000 2,000
4824 Development Impact Fees - - 52,668 45,000 25,000
Total DIF Quimby Act Parkland $ - $ - $ 53,995 $ 46,000 $ 27,000
621 CENTRAL SERVICES FUND
4897 Interdepartmental 242,283 253,085 256,783 277,000 260,000
Total Central Services Fund $ 242,283 $ 253,085 $ 256,783 $ 277,000 $ 260,000
629 LIABILITY INSURANCE FUND
4505 Interest on Idle Cash 83,515 79,311 85,619 85,000 85,000
4897 Interdenartmental Receipts 2,878,700 3,472,200 3,203,100 3,244,500 3,244,500
4924 DamaaeClaim Recovery - - - - -
Total Liability Insurance Fund $ 2,962,215 $ 3,551,511 $ 3,288,719 $ 3,329,500 $ 3,329,500
630 TELEPHONE SUPPORT FUND
4541 Telephone Commission 7,041 1,812 1,093 500 500
4893 Water Dent. Receipts 124,398 126,929 130,195 118,000 118,000
4670 Economic Development Aaencv 706 119 8,167 - 5,000
4897 Interdepartmental Receipts 634,723 733,763 802,261 708,800 835,000
4903 Refunds and Rebates/Misc. Receipts 19,144 6,902 12,680 7,900 12,000
Total Telephone Support Fund $ 786,012 $ 869,525 $ 954,396 $ 835,200 $ 970,500
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
- ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST
DESCRIPTION 2004-05 2005-06 2006-07 2007-08 2007-08
631 UTILITY FUND
4897 Interdeoartmental Receiots 4,222,273 4,022,653 4,293,139 3,711,300 4,000,000
4944 LED Retrofit Reimbursement 136,000 110,000 - - -
4901 Misc Receipts/Refunds & Rebates 7,152 1,605 - - -
Total Utility Fund $ 4,365,425 $ 4,134,258 $ 4,293,139 $ 3,711,300 $ 4,000,000
635 FLEET SERVICES FUND
4506 Interest - - - - -
4670 EDAlWater Reimbursement 46,419 10,649 9,562 9,700 12,000
4896 Replacement Contribution 622,300 142,400 - - -
4897 Interdeoartmental Receiots 5,080,215 6,178,158 6,825,770 8,017,800 8,000,000
4901/22 Mise, Other Receipts 92,960 17,372 15,160 9,700 50,000
Total Fleet Services Fund $ 5,841,894 $ 6,348,579 $ 6,850,492 $ 8,037,200 $ 8,062,000
678 WORKERS' COMPENSATION FUND
4897 Interdeoartmental ReceTDts 3,809,935 3,708,340 3,477,901 3,521,000 3,595,400
4901 Mise Receiots - - 15 - 14,000
4906 Water Department 275,357 222,253 339,757 350,000 35,000
Total Workers' Compensation Fd $ 4,085,292 $ 3,930,593 $ 3,817,673 $ 3,871,000 $ 3.644,400
679 INFORMATION TECHNOLOGY
4670 EDA Reimbursement 281 356 2,203 1,500 -
4673 Water 408,873 433,873 510,499 710,100 710,100
4897 Interdeoartmental Recelots 3,383,400 3,808,200 4,000,200 4,068,200 4,068,200
4901 Miscellaneous Receipts 220,222 142,329 12,579 12,300 12,300
Total Information Technologv $ 4,012,776 $ 4,384,758 $ 4,525,481 $ 4,792,100 $ 4,790,600
IGRAND TOTAL
1 $62,895,9151 $68,836,3881 $78,314,055 r$102,114,900 I $ 105,605,600 l
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS - IN VARIANCE
FY 2007-08 FY 2007-08 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
TO GENERAL FUND:
'From Special Gas Tax For - 2,910,000 2,910,000 0
Street Maintenance-$2,420,000
Street Lighting - $490,000
'From Traffic Safety For- 1,550,000 2,155,000 605,000
Police Costs - $850,000
Nester Red Lights - $700,000
'From 1/2 Cent Sales & Road Tax For- 250,000 250,000 0
Administration
'From Cultural Development Fund For- 417,000 417,000 0
Fine Arts/Civic & Promotional Costs
'From Traffic Systems Constructions For- 60,000 60,000 0
Administration
'From Old Fire Fund For- 350,000 350,000 0
Administration Reimb for Old Fire .
'From Storm Drain Construction For- 132,700 132,700 0
Administration
'From Refuse Fund For - 2,682,300 2,682,300 0
Administration $1,910,200
Street Repair 50,000
Lease City Yards 600,000
Lease City Hall 55,200
NPDES Coord. Posit. 66,600
'From Sewer Line Construction For- 225,000 225,000 0
Administration
'From Sewer Line Maintenance Fund For - 250,000 250,000 0
Administration
'From Street Light/Sweeping Fund For- 8,000 0 (8,000)
Street Lig ht Costs
'From CFD 1033-Fire Station Fund For- 115,000 115,000 0
Maintenance & Operation Costs
'From Transportation Fund For- 140,000 140,000 0
Traffic Engineering Costs $80,000
Maint/Fuel for All. Fuel Veh $60,000
Crossing Guards $0
TOTAL GENERAL FUND $9,090,000 $9,687,000 597,000
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007.2008
TRANSFERS. IN VARIANCE
FY 2007-08 FY 2007-08 FAVORABLEI
BUDGET MIDYR EST (UNFAVORABLE)
TO ANIMAL CONTROL FUND:
"From General Fund For - 599,600 583,400 (16,200)
Operating Costs
TO CATV FUND:
"From General Fund For - 552,300 580,500 28,200
Operating Costs
TO LIBRARY FUND:
"From General Fund For- 2,845,800 2,854,200 8,400
Operating Costs
TO WORKERS COMPENSATION FUND:
"From General Fund For- 29,400 29,400 0
Operating Costs
TO REFUSE:
"From General Fund For- 65,000 65,000 0
Street Sweeping
TO CENTRAL SERVICES FUND:
"From General Fund For- 8,100 0 (8,100)
Operating Costs
TO BASEBALL STADIUM:
"From General Fund For - 87,500 0 (87,500)
Operating Costs
TO LIABILITY FUND:
"From General Fund For- 13,800 13,800 0
Operating Costs
TO CEMETERY FUND:
"From General Fund For- 6,600 0 (6,600)
Operating Costs
TO INFORMATION TECHNOLOGY FUND:
"From General Fund For- 140,000 0 (140,000)
Operating Costs
TO FLEET FUND:
"From General Fund For- 442,700 442,700 0
Vehicle Replacement Costs
TOTAL OTHER FUNDS $4,790,800 $4,569,000 (221,800
IGRAND TOTAL TRANSFERS-IN
1$13,880,800 I $14,256,000 I
375,200 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS - OUT VARIANCE
FY 2007-08 FY 2007-08 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
FROM GENERAL FUND:
'To Animal Control Fund For- $599,600 583,400 16,200
Operating Costs
'To Library Fund For- 2,845,800 2,854,200 (8,400)
Operating Costs
'To CATV For- 552,300 580,500 (28,200)
Operating Costs
'To Baseball Fund For- 87,500 0 87,500
Operating Costs
'To Central Services Fund For- 8,100 0 8,100
Operating Costs
'To Refuse Fund For- 65,000 65,000 0
Street Sweeping
'To Fleet Fund For- 442,700 442,700 0
Vehicle Replacement Costs
'To Cemetery Fund For- 6,600 0 6,600
Operating Costs
'To Information Technology Fund For- 140,000 0 140,000
Operating Costs
'To Liability Fund For- 13,800 13,800 0
Operating Costs
'To Workers Compensation Fund For- 29,400 29,400 0
Operating Costs
TOTAL GENERAL FUND $4,790,800 $4,569,000 221,800
FROM TRAFFIC SAFETY:
'To General Fund For- 1,550,000 2,155,000 (605,000)
Police Costs
FROM SPECIAL GAS TAX:
'To General Fund For- 2,910,000 2,910,000 0
Street Main!. Costs-$2,420,OOO
Street Lighting Costs-$490,OOO
FROM 1/2 CENT SALES/ROAD TAX:
'To General Fund For- 250,000 250,000 0
Administration -$190,700
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS - OUT VARIANCE
FY 2007-08 FY 2007-08 FAVORABLE!
BUDGET MIDYR EST (UNFAVORABLE)
FROM CULTURAL DEVELOPMENT
'To General Fund For- 417,000 417,000 0
Fine Arts & Civic Promotional Costs
FROM TRAFFIC SYSTEM CONSTR
'To General Fund For- 60,000 60,000 0
Administration of Fund
FROM STORM DRAIN FUND
'To General Fund For- 132,700 132,700 0
Administration of Fund
FROM REFUSE FUND
'To General Fund For- 2,682,300 2,682,300 0
Administration $1,910,500
Street Repairs $50,000
Lease City Yards $600,000
Lease City Hall $55,200
NPDES Coord. Position $66,600
FROM SEWER LINE CONSTR FD
'To General Fund For- 225,000 225,000 0
Administration
FROM SEWER LINE MAINT FUND
'To General Fund For- 250,000 250,000 0
Administration
FROM OLD FIRE FUND
'To General Fund For- 350,000 350,000 0
Administration Reimb for Old Fire
FROM CFD 1033-FIRE STATION FUND
'To General Fund For- 115,000 .115,000 0
Maintenance & Operation Costs
FROM STREET LIGHT/SWEEPING FUND
'To General Fund For- 8,000 0 8,000
Street Light Costs
FROM TRANSPORTATION FUND
'To General Fund For- 140,000 140,000 0
Traffic Engineering Costs $80,000
MaintlFuel for All. Fuel Veh $60,000
Crossing Guards $0
TOTAL OTHER FUNDS $9,090,000 $9,687,000 (597,000\
IGRAND TOTAL TRANSFERS-OUT
I $13,880,800 I $14,256,000 I
(375,200ll