HomeMy WebLinkAbout55-Workshop CITY OF SAN BERNARDINO
INTEROFFICE MEMORANDUM
CITY MANAGER'S OFFICE
To: Mayor and Common Council
From: Fred Wilson, City Manager
Subject: Information for Budget Workshop—April 7,2008
Date: April 3, 2008
On March 19, 2008, the Mayor and Common Council held a workshop to discuss the Mid-Year
Budget Review. After lengthy discussion at that meeting, the Mayor and Council approved
several motions:
• That the FY 2007/08 Mid-Year Budget be sent back to the Budget Ad Hoc Committee for
further discussion and a more in-depth review in an effort to cut non-necessities.
• That all items regarding Measure Z be referred back to the Measure Z Citizen Oversight
Committee.
• That the City Manager be directed to have the Finance Department prepare a complete
listing of all expenditures by department and by account number for the period of July 1, 2007 to
present, to be used by the Budget Ad Hoc Committee at their upcoming meeting.
Actions to Date
As requested, the Finance Department provided each of you with a copy of a detailed
expenditure report for the General Fund for this fiscal year. That lengthy report was delivered on
Friday, March 21.
On Thursday, March 20, I emailed all City employees to request their ideas and suggestions for
reducing expenditures and improving efficiencies. To date I have received many responses, and
those have been compiled in a single list (Attachment A).
On Tuesday, March 25, the Budget Ad Hoc Committee met and discussed additional concepts
for closing the budget gap both this fiscal year and next. Staff has prepared information
regarding these concepts, which is provided in Attachment B.
On Tuesday, April 1, the Measure Z Oversight Committee met to consider staff's
recommendations for the use of additional Measure Z funds through the end of the current fiscal
year. Attachment C was provided to the Committee, which outlined this proposal. At that
meeting, the Committee unanimously recommended approval of this plan for this fiscal year
only.
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On Wednesday, April 2, staff from Human Resources and this office met informally with
representatives of the General and Mid-Management employee associations to brief them on the
budget situation, and to begin a dialogue regarding ideas for addressing it. We provided them
with a copy of the proposed deficit reduction measures for the current year, as well as the Mid-
Year Budget Review, and further meetings have been scheduled.
At the March 19 meeting, information was requested regarding how the Economic Development
Agency's budget would be impacted by the proposed cost and revenue shifts. Attachment D
provides a summary of the impacts on the Agency's budget.
Next Steps
Unfortunately, the City's budget situation is not improving, and the economy downturn appears
to be deepening. It is my recommendation that we move quickly to adopt the recommendations
that were made on March 19 (Attachment E) in order to achieve as much budget savings in the
current year as is possible.
At the staff level, we will then move ahead to begin work on addressing next year's anticipated
budget shortfall. We will continue to work with the Budget Ad Hoc Committee, our employee
groups, and the community to creatively address this problem. As is often said, all options
remain on the table, and we will work to pursue those. One of our first steps will be to analyze
the employee ideas that have been brought forward.
Recommendations
It is recommended that the following motions be adopted.
1. That the Fiscal Year 2007/08 Mid-Year Budget Report, be received and filed;
2. That the Director of Finance be authorized to amend the FY 2007/08 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. That the Director of Finance be authorized to amend the FY 2007/08 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.
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4. That the list of options to reduce the current year deficit, as outlined on Attachment E to this
report, be approved.
Updated 4/3/2008 Attachment A
EMPLOYEE BUDGET SUGGESTIONS
• Los Angeles is trying a voluntary employee furlough plan, with the usual
exception for emergency services personnel.
• Free parking has been one expected "perk" for both city employees, and those
venturing downtown on wheels. Riverside has tried various iterations of parking
meters, and some applications have met with success. I understand this would
not boost morale nor help struggling local businesses, but it's a revenue source.
• If Red Light Cameras are bringing in revenue to the city, there are additional
intersections that might justify this application.
• Since special events such as the popular "Route 66 Rendezvous" and our first
"Berdoo Bikes" event attract both visitor revenue and positive feedback, would an
air show or other large-scale event -- using our San Bernardino Airport as a
venue — be a possible additional revenue source?
• Return City Hall to a four-day-a-week schedule, until the economy turns around
once again.
• Pull the plug on the City Hall waterfall during non-critical hours.
• Enforce energy-saving measures for HVAC usage within city facilities. There are
still areas being cooled to frigid temps while others are alternately heated to
sweating temps. Further system adjustments might save money.
• Make sure our many light- and blower-controlling clock timers are set properly.
After various power outages, time changes and seasonal variations, some
appear to be out of sync with usage, wasting power when nobody's around, and
being "off' when it's dark.
• Install intelligent water timers that don't water on rainy days but do keep medians
and parkways from drying up on dry ones (without over-spraying the street).
• Encourage telecommuting by employees, which would stretch employees'
transportation expenses while helping to reduce traffic congestion.
• Adopt more efficient vehicles into the city fleet. Evaluate police and other
vehicles that are more fuel efficient. Select more natural gas fueled models and
hybrids that can help reduce petroleum-related expenses.
• Encourage recycling as part of future janitorial-service contracts (e.g.: the City
Hall Annex service combines all office trash, regardless of office container color
or label). More recycling equals less waste, greater compliance with standards,
reduced sorting expense and increased revenue from recycled materials.
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• Solicit public support, and monitor the CRM system and suggestion boxes for
clever solutions to cut waste.
• Advertise to the public, and offer rewards for the best money-saving ideas. Make
it fun to be frugal!
• If/when the "lakes" are developed; adopt related civic recreational activities which
could help produce revenue, through Parks and Recreation perhaps.
• Parking meters in the downtown area, and perhaps having Code more frequently
inspecting ALL businesses to ensure business permits are in place. It seems as if
it could be very easy to just rent out a space and start selling products while
being unknown to the City!
• This would have to be on a case by case basis, but what about
eliminating/limiting travel for the rest of the fiscal year?
• Go back to 5, 8-hour days cutting energy usage by 1 hour each day.
• Do 2-sided copying whenever possible.
• Raise construction fees
• Suggest that all employees voluntarily take 2 extra days off per month, using
Vacation/Holiday/Comp, etc., until the end of the FY.
• Use the backside of paper, printing in DRAFT mode which saves $$ on
purchasing print cartridges, reusing large envelopes from incoming mail as
opposed to purchasing boxes of inter-office envelopes, etc.
• When I was on active duty, the military changed their paydays from the 15th and
30th to the 1'st and the 15th. I have no idea what that did, but the savings was in
the millions and there were a lot of happy people.
• As you recall, during our meeting with Kathy from LAFCO earlier this month, she
seemed to think we could now collect the UUT in the islands we annexed under
AB 1555, since it went to a vote last November. I would recommend that we get
an opinion from the City Attorney's office as to whether or not that ballot was in
compliance with Prop. 218.
As an estimate, based on 344 single family and 754 multi-family units, (total of
1,098), assuming an average total of$300 utilities per month per household, this
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would generate over $300,000 per year. This does not include the 11
commercial parcels, which would increase that amount a bit more.
• Reconsider DVD/VHS copies back to $22.00 a copy, rather than the $5.00 per
for public requests. Television networks charge $22.00 (or more) for a copy.
Huell Houser charges $22.00 a copy of his programs. Customers had no
problem paying the $22.00 for a copy of programs/performances; personally
$5.00 is too low of a fee for a reproduction copy.
• Implementing a 4/10 work week with Friday being the mandatory off day. If this
is implemented, the lights and the server for the city's computer system would be
turned off for Friday, Saturday and Sunday. This should generate a savings in
electrical cost.
Another idea to try would be mandatory furlough days. Every employee would
have two mandatory furlough days per year. Since the two days would be
mandatory, the city would save by not paying the employee for two calendar
days and by not paying toward the employee health and retirement benefits for
two calendar days.
• Could employees contribute VTO with some understanding or level of assurance
of being able to use VTO at a time they would need/want it (e.g. use VTO for a
doctor's appointment, vacation time, taking a class, family matter, or other similar
type time off); this way they would not use their vacation or other accrued time for
some of the requests for time off, provided that such VTO would not adversely
affect work flow, deadlines, assignment due dates. The reason I mention this in
this way is that it would allow some flexibility for employees to volunteer time off
for dates/times that are particular to their needs as opposed to a decree by the
City of a specific furlough day and then employees still need other time off for
doctor's appointments, etc., thus impacting work schedules and processing times
even more.
• Will retirement incentives be considered such as the "golden handshake" type
programs that we have had in past budget crunch years? Could such programs
provide for the 2.7% retirement status even if an employee was not yet 55
(perhaps this could be offered to employees within one or two years of that age
who might be ready or thinking about retirement)?
• Other cities charge both business and residential customers for false alarms,
both fire and burglary. Why doesn't San Bdo do this? I work in fire dispatch and
the number of Code 3 responses we send for false alarms is very high. Why are
we charging for life saving paramedic services and not charging for false alarms?
This is possibly not a short term fix but should be considered for the future. Also
the city is paying for uniforms for fire dispatch. We work in the PD building and
are not seen by the public any more than the other non-sworn employees in the
building who dress business casual. Make the uniforms optional and save
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money. Ask employees if they would volunteer to take time off without pay.
Keep morale up by making it voluntary. Also fire dispatch does call outs for after
hours and on weekends. Maybe contracting out this after hours work would save
money. Also I notice that the cleaning people separate the recyclables from the
trash. Do they recycle these and give the $ to the city or do they keep the $?
Establish some competition between departments for recycling and give an
incentive.
Short term:
• Freeze all hiring
• Offer early retirement with incentives
• Halt spending money on any new jobs not approved by city council
Long term:
Police Department: File all cases that go to District Attorney electronically,
except Homicide or special circumstances that would need to be walked over
to DA. DA reviews case electronically, forwards case to Superior Court
electronically for court case number; thereby, alleviating all paper trails. Saving
money on paper, copy machine, maintenance, time.
• Crossing guards hired/fired and paid through independent company.
• All departments use new CRM customer service link. Make known to all
Chamber of Commerce members.
• Recycle. All shredded paper for a profit.
• Remove all vending machines.
• Print all business cards from the computer.
• Do not print triplicate forms. Make copy instead.
• Recycle old cell phones for profit if purchased through city
• Recycle all old computers, keyboards, typewriters, etc., for profit
• 66er games — recycle all plastic and paper goods. Charge extra tax on all
alcoholic beverages sold at games.
• Route 66 — This is the city's biggest event. Let's capitalize on revenue. Increase
cost of vehicle registration and any vendor, or permit fees.
• The city could save money if they discontinued the practice of allowing
department heads and assistants to take city vehicles home. I'm sure the city
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pays for the fuel for these vehicles while the rest of us have to bear the burden of
purchasing our own fuel to drive to and from work. The added mileage means
more maintenance also.
• Look into scrap metal tax.
• Make all HUD (section 8) landlords pay for a "HUD Permit". Add this to the
business license they already pay.
• Offering a drop program to employees once they reach 45 or 50 yrs...If their
PERS retirement gets frozen at the level they reach at 50 yrs, and the money
instead goes to the drop program...wouldn't that reduce the city's liability (PERS
liability) for the remaining employment years and allow the employee to build a
private retirement account?
Most of these employees will be long term employees...allow as an additional
incentive to join the drop program. Enable them to put more than the
customary 50% of their sick time into a medical bank or payout more sick time
(amortize) over time at rates like 20 % first year, 20 % next year, 20 % next year,
20 % next year at separation
• Buy some employees out (golden parachute)
• Ask for voluntary furlough days
• Increase trash and water rates by $10 -$20 per month for everyone
• Freeze all pay raises or step increases
• Freeze all hiring except for emergencies
• Go to a 10 hr work day, close city hall for three days with all electrical items or
other devices that use energy shut down to include computers, servers,
calculators, lights, etc. Also any air condition/heating that can be shut down.
• Code the card entry so that no one can enter during the shutdown period.
Exceptions to be made as needed. This would keep people out during the
shutdown period.
• Examine use of all vehicles. It appears that many vehicles parked in the
basement are not moved. Restrict use.
• Sweep streets once a month instead of two times a month.
• Inspect the office for unauthorized items such as heaters, foot massagers, etc.
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• Delay or cancel purchasing of any equipment for replacing existing equipment
that still works to include vehicles of all types or nice to have items.
• Freeze all purchasing, except for what is needed, be a tight wad on this one.
Everyone things a ream of paper is cheap, but it all adds up.
• Go paperless less. Many reports are generated on paper when they could be
electronically passed on or created.
• A simple thing like printing checks on bond paper instead of preprinted check
paper for employees who have direct deposit. Similar saving could be made
perhaps in other activities.
• Eliminate or suspend allowances for certain items such as individual vehicle
allowances.
• No overtime except for emergencies.
• San Bernardino has one of the lowest residential trash pickup fees in the area.
Perhaps raising them by one to two dollars to bring them in line with the surround
area.
• Pick up trash every two weeks, instead of once a week. This would take
coordination and include all departments within the city to include City Hall and
Public Safety in reduction
• A mandatory day off per month, not to exceed two days per month.
• Employees who are double covered by benefits from retirement or previous work,
or are covered by spouse or persons benefits asked to not to use city benefits if
possible. May reduce benefits, be careful on this one.
• Request that employees take a temporary pay cut of two percent, to include
everyone, employees, not just certain ones.
• In response to energy conservation, survey all buildings to ensure only need
electrical items are being used to include lights.
• Encourage retirement, or even what they call a golden handshake.
• Educate personnel as to use resources as if they are paying for them out of their
own pocket.
• Early retirement incentives
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Adjust Building Permit Valuations and Fees
• Start at the top and have a trickle down effect. By having Management lead the
way and set the example and take 5 days of unpaid vacation. Then Mid-
Management take 4 days of un-paid vacation and General employees take 3
days of unpaid vacation.
• Close City Hall every other Friday until the end of the FY? From April thru June,
that would be a total of 7 Fridays closed.
• Charging citizen a fee to park in our parking structures and / or parking lots.
Also, I think parking meters are another way of generating more revenue and
should be considered in the future.
• A mandatory 4/10 schedule where the entire city is closed one day a week. That
would help with the utility costs, fuel and other expenses that occur everyday.
The City of Ontario, Fontana, and a few others did it a few years ago during the
energy crisis and have continued doing it just because of the benefits that it had
on the city. Second, why not have a limited work week where people are
required to work only 36 hrs instead of 40 hrs. That would save 4 hours per pay
period per employee.
• 1 think many San Bernardino citizens are thinking that all the legislators could
take a pay cut. That would help close the gap.
• Solar panels that not only generate power for our city, but provide enough energy
to sell to other communities is one idea. We have so many empty fields I think
we should be able to put several panels up. I have seen reports of communities
doing this to great success.
• 1 heard on NPR about Boston using their organic waste to turn into compost,
which they are then using to fertilize their landscaping needs, and to sell to other
communities. Again, with so much empty space, it seems to me we should be
able to do this in San Bernardino.
I would be proud of my community if they led the way in these 2 green efforts,
which would provide revenue savings and income.
• Some of the documents we track are hand held computer generated citations.
The process to scan and do data entry is labor intensive. What about the
possibility of downloading this information into some sort of software system,
since the document is computer generated. We have the software to not only file
it in a system, but also enter it in the data base! But it hasn't been set up! I don't
have any idea how much this would save in man hours, but it should be
Csignificant as it will save processing, copying, scanning and data entry hours.
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• This idea won't be immediate help and/or maybe only 75K-100K a year. Every
year people pay the VLF tax on their auto registration. The stat gives that back to
the counties to distribute to the cities for vehicle removal. Riverside Counties
does this and it pays for the vehicle removal (I think around $35 per tagging of
vehicle and $65 per towing an abandoned vehicle). The cities get quarterly
checks. A few years ago, when I asked about the program, I was told that the
County wasn't willing to set up the program. With the budget cuts and new Board
of Supervisors, the county might look at this as a viable option to bring in money.
• Cut ALL Postage waste in the Code Enforcement Department. For years, the
Code Enforcement Department has been mailing first class and certified mail to
various "interested parties". Many of which have little or nothing to do with the
successful abatement of properties found in violation. The most obvious waste is
mailing to KNOWN vacant/boarded structures, AND re-mailing several times to
the SAME address that we have received returned mail on.
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Rewrite the Recreational Vehicle in residential area(s) Code, and then charge an
annual fee to those that are parked/stored in the residential neighborhoods.
Recognize that Code Enforcement is a vital part of lessening the current
economic impact in this City, and do NOT take away from its staffing.... But
instead ADD to it.
• 1 would propose that if and whenever other departments are trimmed of
personnel, I would re-hire them as a Code Officer and establish a division in the
Code Enforcement Department called "Neighborhood Preservation Division". I
am firmly convinced that a Code Officer of this type could create upward of
$2000 a week (general fund revenue) in citations for Lender Owned (REO)
properties alone. Also this Division could do property maintenance (lawn care,
clean-ups, boarding, hauling) on REO properties that have given written
"Consent to Abate" on properties. This will really LESSEN the neighborhood
impact by eliminating the downward spiral of home values due to neighborhood
decay, while at the same time keeping a City employee....employed!!
• 1 remember way back when the purchasing of items was a bit more stringent.
For example, Office Depot contract purchase order for consumable supplies, we
see tables, chairs, microwaves, printers, etc purchased, these are not
consumable office supplies. Why do we let purchases of this nature go through
when the contract is for pens, pencils...etc.
• Purchases of equipment used to be by the book, once the equipment was
ordered you could not use the remaining funds, especially if it was general fund,
the surplus went back to general fund, unless their was a dire need to replace an
item that might be broken or damaged.
• Tighten control of petty cash reimbursements procedure.
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• Cut back on travel.
• Personnel purchasing items without using purchase orders and wanting to get
reimbursed for which they are.
• Purchasing of food items as incentives for drivers or shirts for personnel on
Fridays, these are purchases that should not be allowed.
• Some other items, maybe we can institute next year is adding interest on
invoices that are not paid on a timely manner. Not sure what kind of revenue this
would generate but some invoices sit on the books for months. Maybe if we
included that the city will not be adding interest to those not paid in a timely
manner we would get paid faster.
• Review all trust accounts.
• A fee that should be increased is the returned check fee, I did some research
online and some business and colleges are charging $55 per returned check.
The city alone last year had approximately $94,000 in returned checks. I believe
some fees need to be either cash, debit card or credit card. Take for example
Animal Control, they have a number of returned checks and also invoices that
are never paid. The County of San Bernardino only takes cash or credit cards,
they bill for nothing in their AC Department. Another big department City Clerk, a
business starts they pay for the business license the business is gone in 1 month
the check bounces, the city is out the money. Development Services, a down
payment needs to be made on projects that are done, last year one construction
business bounced $19,000 worth of checks on the city, he eventually paid but we
made him pay in cash.
• 1 realize the City Council wants us to be a friendly city, but not charging for what
is owed is ridiculous, especially when council can approve putting up $20,000
worth of murals that will more than likely be tagged by graffiti. All city charges
should be looked at and compared to other cities, similar to 186 increases. Use
to see billings come through for extraordinary police services, haven't seen these
in years, what other billable items have slipped by.
• 1 would not be opposed to furlough days for everyone in the city not just general
employees. I realize that you could probably not do this for those that work in
patrol or the fire fighters. I would rather take furlough days than have someone
lose their job.
• Overtime should be at a minimum. I understand the police personnel that go on
scene at the end of shift at the last minute to a call, or homicides on call status,
but all other overtime should be squashed unless it is paid for through a grant or
other funding is appropriated. I know for a fact that employees have in the past
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take their lunch, then come back work out for 1.5 or more and then go back to
work, they are allowed to stay for overtime and we pay them. Why should they
do their job when they can eat and exercise and stay over their allotted time and
the city pays the overtime with no questions asked.
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Attachment B
Information requested by Budget Ad Hoc:
• Use of retirees in the Police Dept
• Police Helicopter uses and alternatives
• Police Dept Corridor Patrols
• Employee retirement benefit options
• Information regarding sales tax projections
• Use of medic squads for medical aid calls
City of San Bernardino
San Bernardino Police Department
Interoffice Memorandum
To: Lori Sassoon, Assistant City Manager
From: Michael A. Billdt, Chief of Police
Subject: Follow-Up Items to the 3/26/08 Budget Ad Hoc Committee Meeting
Date: April 2, 2008
Copies: Fred Wilson, City Manager
As an outcome of the March 26, 2008, Budget Ad Hoc Committee meeting, you asked that the
Police Department follow up on the use of retirees, P.D. helicopter, and use of proactive
resources in the most at-risk areas of our community.
The attached documents are being forwarded for your review and submission to the Mayor and
Members of the Council.
cgr
Attachments
THE SBPD IS COMMITTED TO PROVIDING;
PROGRESSIVE QUALITY POLICE SERVICE;
A SAFE ENVIRONMENT TO IMPROVE THE QUALITY OF LIFE;
A REDUCTION IN CRIME THROUGH PROBLEM RECOGNITION AND PROBLEM SOLVING
San Bernardino Police Department
Aviation Services to Enhance Public/Officer Safety
On June 19, 2006 the Mayor and Common Council approved Resolution No. 2006-182
authorizing a 90-day trial contract with California Aviation Services Inc. for police
helicopter patrol services. This contract was extended on September 18, 2006 for another
120 days via Resolution No. 2006-345. On January 8, 2007 the Mayor and Common
Council approved Resolution 2007-017 authorizing the current 21/2-year contract with
California Aviation Services. The cost of helicopter services in FY 2007/08, funded in
the Measure Z budget, is $628,800 for 1,320 flight hours, with the department providing
a police officer as an observer.
Police helicopter patrols are an essential component of the San Bernardino Police
Department's suppression strategies and are a critical officer safety tool. The helicopter is
deployed during peak hours of activity for proactive police patrols (5) nights a week, with
an average flight time of(5) hours per shift. During 2007, the helicopter logged nearly
800 flight hours. The helicopter responded to 3,373 calls for service within the city and
was the first police unit on scene in 1,557 incidents. Additionally, the helicopter crew
provided invaluable coordination with ground units during critical incidents that resulted
in hundreds of arrests. Two such examples are:
• The helicopter crew tracked a murder suspect until ground units could respond to
effect an arrest. A firearm used in this murder was recovered after the helicopter
observer saw the suspect throw the weapon onto the roof of a covered parking
area.
• A robbery of a business by four suspects resulted in the armed suspects fleeing
after the robbery was interrupted by an overtime Crime Impact Team. A police
pursuit ensued that was aided by helicopter air support. When pursuing ground
officers were confronted by the armed suspects at the termination of the pursuit,
the helicopter crew provided support to ground officers through the use its
powerful spotlight and Forward Looking Infrared System (FLIR). This helicopter
FLIR system located one of the suspects who fled and concealed himself in a
nearby commercial area. The helicopter proved its usefulness as an essential
officer safety tool.
Police helicopter patrols exist in other Inland Empire cities, including Ontario, Riverside
and Corona. In FY 2007/08 the Ontario Police Department budgeted $2.2 million for
helicopter patrols. Riverside Police Department anticipates spending $2.4 million dollars
and the Corona Police Department budgeted $931,000 as part of their contribution toward
shared helicopter services.
San Bernardino County Sheriff Gary Penrod has advised Chief Michael Billdt in a letter
dated 3/27/08 that the Sheriff's Department can provide helicopter patrols dedicated to
the City of San Bernardino on a contract basis at a cost of$840 per hour of flight time,
with the requirement that the San Bernardino Police Department provide the sworn
observer. Their projected cost for 1,320 hours of flight time is $1,108,800. This is
$480,000 higher than the same level of service currently provided by California Aviation
Services.
The San Bernardino County Sheriff's Department provides "no cost" air support to all
cities within the West, Central and East Valley areas related to mutual aid or emergency
situations, when a helicopter is available. As referenced by Sheriff Penrod's letter, this
should not be confused with a designated contract patrol helicopter. There is no data
available regarding how many instances the Sheriff's helicopter was requested, but was
unable to respond. The CAD (Computer Aided Dispatch) system does not track this
information.
The five hours of patrol time over the City of San Bernardino, provided five days a week
by California Aviation Services, cannot be matched by periodic patrols of a Sheriff's
Department helicopter, when it is available. There is no question that current aerial
patrols over the city provide support as well as added safety to officers working on the
ground. Additionally these aerial patrols are easily recognizable and as such, provide a
level of deterrence that benefits our community and improves public safety.
San Bernardino Police Department
Expertise Retention to Improve Department Efficiency
Contract Administrative Manager Robert Curtis: $54,000 — Retired Captain Robert
Curtis has been employed as a contractual employee since September 2004. Over the past
3'/2 years, he has been instrumental in securing and administering over $15 million in
state and federal grants that provide essential funding for police personnel, equipment
and technology. Mr. Curtis has been integral in the success of numerous administrative
projects — the Combined Hiring Plan, operational audits, the police officer hiring
incentive plan, expansion of the red light camera program, real-time in car crime
mapping, helicopter services and the conversion of a grant funded vehicle for SWAT
operations. Further, he assists with the oversight and development of the Police
Department's annual budget, including the asset forfeiture and Drug and Gang set aside
budgets.
Given the current budget crisis, it makes good organizational and fiscal sense to make
this small investment to retain Mr. Curtis' services to take full advantage of his 33-years
of police experience, accounting background and expertise in budgeting and grants. His
services to the department are invaluable.
Contract Jail Manager Wayne Harp: $24,500 (9 months) — In February 1996 the
department contracted with a private vendor to provide jail services for the City Jail. In
FY 07/08, the Department went out to competitive bid for jail staffing services, resulting
in the selection of Paramount Protective Services as a replacement vendor. Although well
established, Paramount had no prior experience in jail operations.
Due to the inherent risk and potential civil liability associated with jail operations, it was
prudent to hire a law enforcement professional to manage jail operations and provide
better oversight during the transition. Retired Assistant Chief of Police Wayne Harp, a
33-year department veteran was identified due to his administrative expertise and
knowledge of department operations. In this capacity, Mr. Harp manages day-to-day jail
operations and ongoing employee training, oversees Bureau of Corrections jail
inspections and is in the process of updating the Jail Operations Manual.
Part-time Dispatcher Dodie Alsop: $25.28 hourly — Part-time Dispatcher II is an
authorized position with a $20,000 budget in FY 2007/08. Currently there is a cadre of
(14) part-time dispatchers. They fill staffing shortages caused by vacancies, training,
vacations and other absences of full-time employees. Using part-time employees reduces
Dispatch overtime, reduces dispatcher burnout, and ensures timely answering of
emergency phone calls. Dispatch currently has three vacant positions and three
dispatchers will be off in the near future on maternity leave.
In her 34-year career Ms. Alsop rose in the ranks from Dispatcher to Police
Communications Manager. She is intimately knowledgeable about dispatch operations,
and is a valuable addition to the part-time dispatcher corps. Ms. Alsop's use as a part-
time dispatcher, utilizing already budgeted funds, is prudent and makes good sense.
San Bernardino Police Department
Strategic Deployment of Proactive Resources to Combat Violent Crime
In FY 2006/07, the Police Department instituted proactive Corridor Patrols by deploying
five two-officer Crime Impact Teams supervised by one Sergeant on an overtime basis
six hours each night. District Commanders utilizing violent crime data deployed these
resources in the most at-risk areas, with the discretion to reassign these resources based
on changes in crime trends and patterns.
Effective 4/1/08, the department will assign five on-duty police officers, four days a
week, in place of deploying some personnel on overtime. The deployment of five on-duty
personnel is the result of additional personnel hired as part of the Combined Hiring Plan,
which is funded by Measure Z. Additional cost savings will be achieved by using on-
duty sergeants for supervision seven days a week. The cost saving through the remainder
of the fiscal year is projected to be $129,177. The department will assign additional on-
duty police officers in FY 2008/09 to Corridor Patrols utilizing Measure Z positions as
their field training is completed.
City of San Bernardino
INTEROFFICE MEMORANDUM
HUMAN RESOURCES DEPARTMENT
TO: Lori Sassoon, Assistant City Manager
FROM: Linn Livingston, Human Resources Director
SUBJECT: Budget Ad Hoc
DATE: April 3, 2008
CC: Fred Wilson, City Manager
Per the request of the Budget Ad Hoc Committee, here are options for retirement cost
savings:
• 2.7% @ 55 for all miscellaneous employees—
1%pick-up is estimated at $372,300.
• 3% @ 50 for all safety unit employees—
1% EPMC (Employer Paid Member Contributions) adjustment from 9% to 8%
(1%) is estimated at $500,000.
All the above options would require contract re-openers. Our Memoranda of
Understanding (MOU) contract expiration dates are as follows:
• General Unit extended through December 31, 2008
• Middle-Management expires June 30, 2009
• Fire Safety expires June 30, 2009
• Police Safety expires December 31, 2009
If you have any questions or concerns, please give me a call at (909) 384-5161.
Thank y u,
Mrin Livingston
Human Resources Director
LL/hn
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
MEMORANDUM
TO: Fred Wilson, City Manager
FROM: Barbara Pachon, Director of Finance
SUBJECT: FY 2007-2008 Sales Tax Projections
DATE: March 31, 2008
In response to the Budget Ad Hoc Committee's request for Finance to review the sales tax revenue
projections in light of the projections we received from the BOE, I have reviewed them and below are my
comments.
The projections that were received from the BOE are Statewide averages per their letter. Unfortunately, our
area has been doing worse than the Statewide averages for the first 7 months of FY 2007-2008. At the
February 12`h Budget Committee meeting the City's Sales Tax consultant did a presentation at which they
indicated this same information.
Based on information from the BOE, the City's Sales Tax consultant and my own analysis below is a
summary of how I arrived at my $24,000,0000 sales tax revenue projection for FY 2007-2008. If after
reviewing this information you or the Budget Committee would like to amendment or make any changes to
my projection please let me know.
Thank you.
FY 2007-2008 Est. FY 2006-2007 Actual Variance
Jul-Jan Revenue 13,060,478 14,915,145 1,854,667
Feb-June Revenue 10,416,568 10,416,568 -
Total 23,477,046 25,331,713 (1,854,667)
Growth Est Feb-Jun 522,954 - 522,954
Mid-Year Estimate 1 24,000,000 25,331,713 (1,331,713)
City of San Bernardino
Interoffice Memorandum
To: Lori Sassoon, Assistant City Manager
From: Michael Conrad, Fire Chief
Subject: Paramedic Squad Concept
Date: April 2, 2008
Lori, in response to the request from the Budget Ad Hoc Committee to explain the use of
Paramedic Squads I offer the following.
The concept of staffing of Medic Squads around the City is not new; the City has had squads at
various times in the past. They were phased out during the early 1990s as part of a move to staff
every fire engine with at least one paramedic. Although this was an efficient move at the time,
the continual increase in call volume over the last ten years has brought with it the need to revisit
this squad concept as a way to sustain our service levels. Approximately 80% of our emergency
calls are medical in nature. Many other fire departments utilize the squad concept in providing
service to their jurisdictions.
The staffing of squads is less about cost savings than it is about delivery of service to the public.
At this time under the Side Letter to the MOU we are hiring additional firefighters earmarked to
increase the staffing of our engines from 3 to 4 personnel. The 4 person staffing has its value in
assuring the 2 in, 2 out safety standards that NFPA recommends but does nothing to improve our
response times or our ability to provide basic service during busy times.
I believe that future increases in staffing levels should give us the option of utilizing these new
firefighters to staff additional 2 person squads strategically located within the City. The squad
concept serves a number of purposes including the following:
• Reduces wear and tear and fuel costs on our fire engine fleet by sending a smaller squad on
most medical aid calls rather than a full engine response.
• Maintains the availability of fire engine companies for fires, traffic accidents, rescues etc.
• Provides depth of coverage by keeping a squad available for medical aid calls when fire
engines are committed to other emergencies. This can improve response times by up to
32% in each district. Keeping a squad available for medical aid calls when fire engines are
committed to other emergencies will improve our average response times citywide as well.
• Gives us depth of coverage when we need to pull fire engines out of their area for training
or other administrative purposes.
• Still provides the additional staffing required on the fire ground by dispatching both units
(Engine and Squad) on fire calls but giving us the ability to release the squad back to
normal response when the workload at the fire decreases.
The squad concept is not without cost however, a new squad is approximately $130,000 fully
equipped and configured to do the EMS job. I believe that part of that cost can be offset by the
fact that we will reduce mileage on our engine fleet thereby saving on fuel and possibly
extending the service life of the engines by a year or two
Let me know if I can explain or clarify anything that I have discussed in this email.
Michael J. Conrad
Fire Chief
City of San Bernardino
Auck
CITY OF SAN BERNARDINO
INTEROFFICE MEMORANDUM
CITY MANAGER'S OFFICE
To: Measure Z Oversight Committee
From: Fred Wilson, City Manager,AkCL-(,�ILvW_/ �J
Subject: Proposed additional uses of Measure Z funds for the remainder of FY 2007-
08
Date: March 31, 2008
Background
Each year the City's Finance Department prepares a mid-year budget report to update the Mayor
and Council regarding the City's budget position. That report was presented to the Ways and
Means Committee earlier this month. Unfortunately, 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 '/Z
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.
Key items on this list include the following:
• Holding many General Fund positions vacant through the end of the fiscal year
• Reducing and eliminating discretionary spending, such as training, supplies, and equipment
purchases
• Aggressively pursuing revenue
• Shifting certain costs to EDA
• Using non-General Fund revenue sources wherever possible
Page 2
The list also includes the use additional Measure Z funds for certain Police Department expenses
through June 30, 2008. The Finance Department currently estimates that just over $1 million in
Measure Z funds will be available for expenditure in this current fiscal year (see Attachment A).
At a special Council workshop on March 19, the Mayor and Council asked staff to discuss these
proposed uses of Measure Z funds with the Committee. The Mayor and Council were interested
in receiving the Committee's feedback regarding these proposals before its next meeting on
April 7.
Proposed Uses of Measure Z Funds
• Continuing Corridor Overtime Patrols - $240,600
The Police Department currently deploys five (5) two-person teams and one (1) Sergeant on an
overtime basis in high crime rate areas. In addition to at-risk corridor patrols, the department
deploys two Crime Impact Teams seven days a week to suppress violent crime and augment
patrol resources.
Because of the additional police hiring made possible by Measure Z, the City's Police
Department now has a net increase of 28 sworn officers since June 2006. While this excellent
progress has been made in implementing our Combined Hiring Plan, the Police Department
recommends the continuation of the Corridor Patrols even with this additional staff. The Corridor
Patrols have proven to be an effective tool, and are deployed in different areas based on crime
data. However, these teams were originally budgeted to operate until March 31, 2008.
In order to continue Corridor Overtime Patrols through the end of the fiscal year, we are
proposing to use $240,600 in Measure Z funds. The Department will also use an on-duty
sergeant and five (5) on-duty police officers four days per week in order to limit the amount of
Measure Z funds needed for overtime. Also, the department will assign additional on-duty
police officers in FY 2008/09 to corridor patrols, further reducing overtime.
This expenditure is in keeping with the City's adopted Measure Z Expenditure Policy
(Attachment B), which specifically identified the use of Measure Z funds for overtime for Crime
Impact Teams.
• L.E.T. Academy Costs - $66,500
Measure Z is being used to fund 17 police officers and 7 non-sworn police positions in FY 07-
08. While all equipment necessary for these new personnel was budgeted in Measure Z, the cost
for the police academy for Law Enforcement Trainees (L.E.T.'s) was inadvertently budgeted in
the General Fund.
These one-time costs can be paid for from Measure Z as they are expenses related to these new
officers. This is in keeping with item#4 of the Expenditure Policy.
Page 3
• Patrol overtime - $395,100
In order to achieve budget savings in light of the City's financial situation, the Department is
actively managing its overtime budget to the extent practical without impacting operations.
However, some overtime for patrol functions is inevitable and important. In order to achieve
General Fund savings and avoid other reductions to the Police Department budget, we are
proposing to use Measure Z funds for patrol overtime from March 1 through June 30, 2008.
This expenditure of Measure Z on patrol overtime does not supplant regular General Fund
expenditures as defined in the expenditure policy. As the following chart indicates, use of
overtime has already well exceeded levels for FY 06-07, which is the baseline year (see item 43
of the Policy), both in dollars and hours for the same eight(8) months this fiscal year and last:
Dollars Hours
Sworn overtime for FY 06-07 (July—Feb): $2,607,127 45,249
Sworn overtime for FY 07-08 (July—Feb): $2,824,709 47,063
Please note that all these recommendations are for the remainder of this fiscal year only. At its
next meeting, the Committee will review the proposed expenditure plans for FY 08-09.
1 look forward to discussing these proposals with you at our meeting. In the meantime, if you
have any questions or need any additional information,please let me know.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES cAPU
T` FISCAL YEAR 2007-2008 MID-YEAR
MEASURE Z - DISTRICT TAX
VARIANCE
FY 2007-08 FY 2007-08 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 Expenditure Savings $ - $ - $ -
Transfers Out- $ - $ - $ -
TOTAL ESTIMATED DEDUCTIONS: $ 5,302,200 j $ 5,101,500 j $ 200,700
EXCESS / (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (2,200) $ 898,500 $ 900,700
BEGINNING FUND BALANCE 7-1-07 $ 112,400 $ 112,400 $
ESTIMATED ENDING BALANCE $ 110,200 1 $ 1,010,900 $ 900,700
RESERVE FOR FUTURE COSTS $ 110,200-T$-
10,200 $ 1,010,900 $ ?00,700
LEST UNDESIGNATED BALANCE 6-30-08 $ - is _ $ _
ou
City of San Bernardino
Measure Z Expenditure Policy
1. Measure Z funds will be spent in accordance with Measure YY, the advisory measure
approved by the voters in November 2006.
2. It is the intent of the Mayor and Council to use Measure Z funds to enhance, not
supplant, current spending on law enforcement and crime prevention programs.
3. Programs contained in the FY 2006-07 Police Department budget, as amended
through February 2007, will serve as the baseline for the Department. Programs
funded in that budget will continue to be funded through regular General Fund
resources, except for the following programs, which could not be continued without
Measure Z funding:
a. Police helicopter program
b. Overtime for Crime Impact Teams
c. The incremental cost for the 14 sworn and 3 non-sworn positions added in FY
06-07. (Note that the 10 sworn officers added in FY 2005-06 will continue to
be funded through regular General Fund resources.)
d. Enhanced recruitment efforts
4. The first priority for Measure Z spending will be the implementation of the Police
Department's Combined Hiring Plan. New police officers and non-sworn positions
called for in the hiring plan beginning in FY 2007-08, along with related expenses,
will be funded through Measure Z.
5. Measure Z funds not expended in a given fiscal year will be carried over for
budgeting in the next fiscal year.
City of San Bernardino
ECONOMIC DEVELOPMENT AGENCY
MEMORANDUM
TO- Chairperson and Community Development Comm wtt Members
FROM: Emil Marzullo, Interim Executive ct
SUBJECT.- ECONOMIC DEVELOPMENT AGENC ET FUND
BALANCE
DATE: April 2, 2008
COPIES: Barbara Lindseth; Don Gee; Fred Wilson; Jorge Carlos; Tim Sabo-,
Lori Sassoon
In the Economic Development Agency's ("Agency") Fiscal Year 2007-08 Budget, and as
presented at the budget workshop in June 2007, the Agency had an approximate $12.6
million carry-over tax increment fund balance, of which, approximately $9.6 million had
been allocated in the preliminary Budget to various Agency staff proposed projects and
$3 million was unallocated. When the Community Development Commission
("Commission") adopted the Agency's Fiscal Year 2007-08 Budget, the Commission
also approved a Motion that the $9.6 million in Agency staff proposed projects was to be
removed and shown as unallocated. Since that time, tax increment projections have been
revised, the Commission has approved the funding of approximately $1.8 million from
this $12.6 million fund balance to off-set City expenditures, and now, there is a proposal
to fund an additional $1.5 million of City expenditures. The following demonstrates how
these various factors will affect the original $12.6 million tax increment fund balance.-
Original July 1, 2007 Tax Increment Fund Balance $12.6 million
Revised Fiscal Year 2007-08 Tax Increment Projection $3_0 million
Revised Fund Balance Projection $15.6 million
Less Commission Approved Funding City Expenditures -$1.8 million
Revised After Commission Action $13.8 million
Less Proposed Additional Funding City Expenditures -$1.5 million
Revised After Proposed Funding $12.3 million-
If you have any questions, please contact me or Barbara Lindseth.
Options to Attachment E
Reduce Current Year Deficit
4/3/2008
Projected deficit through 6/30/08: -_(7,254 720
Department i Revenue enhancements: Net revenue/savin s
Misc Increases to user fees/other fees and fines-various departments(assumes 1 50,000
month of revenues)
Misc More aggressive revenue collection-various depts 100,000
Misc Shandin Hills Golf Course lease payment revenue to General Fund 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
j equipment
City Attorney Recognize new revenue from property sale;increase litigation budget(net 72,000
savings)
PID Deposit seized monies adjudicated by the courts into the General Fund by late 50,000
May to early June 2008.
-- -- -- - Subtotal 997,000
Efficiency improvements/other options
Code Reduce M&0;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 pick up Welcome Center contribution 25,000
General Govt Library debt service payment picked up by EDA 657,000
IT Postpone debt service payment scheduled for FY 07-08 267,000
IT/Cable TV Eliminate EDA rent payment - 88,000
Library TPay part-time salaries with bequest funds 78,000
Libra __ _ Energy_savings from half lighting at all libraries 12,000
PD Continue Corridor OT patrols using Measure Z 4/1/108-6/30/08;use on-duty 352,600
,personnel in place of some OT
PD 'Reduce other OT by 10%;use Measure Z for patrol OT 3/1/08-6/30/08 490,700
PD Charge LET academy costs to Measure Z -- 66,500
PD Reductions in various M&O line items 32,200
PRCS Charge Safe Summer to Gang/Drug funding 75,000
PRCS Discontinue rent payment to EDA --_-_ ----- _- -_-_ 9,900
Subtotal 2,438,900
Service reductions
Animal Control Postpone all equipment,materials,uniform,training expenditures until next FY i 29,000
City Clerk Delay records mgmt remodel,barcode system,etc.;postpone City Clerk pay raise 25,200
until 6/30/08
City Manager Assign Mgmt Analyst II 2 days to Rancho Cucamonga;assign Mgmt Analyst 12 23,600
days to Integrated Waste Division;cut contracts
Civil Service Misc savings 5,000
Council Office Hold PT Admin Clerk I vacant 11,500
Dev Services Hold some GF vacancies through end of FY;dept will recruit for key positions. 150,000
Cut all training and education;other misc 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,Accounting Manager)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 through end of FY 13,800
IT Postpone software/hardware purchases in IT(50%of savings) 25,000
Mayor's Office Hold vacancy through the end of the FY;misc M&O reductions 90,000
Libra _ Reduce PT staff;misc M&O reductions 10,000
PRCS Hold 2 center manager positions vacant through end of FY 37,000
Public Services Hold all GF vacancies through end of FY;impacts services(Sr.Office Asst, I 225,000
_ Electrician I and II,Maint Worker I and II);shift staff to sewer,IWM
Subtotal 863,600
I
Total revenues/savings: 4,299,400
Deficit remaining: (2,955,320)
Draft-City Manager's Office
4/3/2008
Page lofl
Bilidt Mi
From: Reardon, Sue [uroondon@sbosdorg]
Sent Thursday, March 27. 20084:52PK8
To: BiUdL_Mi
Subject: Dn behalf of Sheriff Gary Penrod
The attached correspondence is being sent to you on behalf of Sheriff Gary Penrod.
______________________________________
CONFIDENTIALITY NOTICE:
This communication contains legally privileged and confidential information sent solely for the use
of the intended recipient. If ynu areuotthcioteodcdrecipient of thia communication yo are not
authorized to use itio any manner, except to immediately destroy it and notify the sender.
-'~d into Recnrd at
'"Un»CmxK8tg: ' /�S'
» Item
uoCleyW= Secy
�i[ym1 San 8eDlardiDo
' -----
March 27, 2008
Mike Billdt
Chief of Police
San Bernardino Police Department
P. O. Box 1559
San Bernardino, CA 92401
Dear Chief Billdt:
The San Bernardino County Sheriff's Department would be available to provide
contact air patrol support through our Aviation Division to the City of San
Bernardino for approximately $840.00 per hour. This rate would cover the cost of
the helicopter, fuel and pilot. At this rate the observer position would be provided
by the San Bernardino City Police Department.
It is my understanding that there may have been some discussion about the prior
practices of air support by Sheriff's Aviation to the City of San Bernardino. As
with all cities in our County, the Sheriff's Aviation Division provides air support in
emergency and mutual aid type situations when available, at no cost. This
service should not be confused with a designated contract patrol helicopter.
Please do not hesitate to call if you have any questions.
Best regards,
Gary S. Penrod
c.
CITY OF SAN BERNARDINO
CITY MANAGER'S OFFICE
INTEROFFICE MEMORANDUM
To: Mayor and on Council
From: Fred Wi ity Manager
Subject: Mid-Year jected 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 1/2 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:
3 /9D8� AZ
� � 70//
� g
• Holding many General Fund positions vacant through the end of the fiscal year
• Reducing and eliminating discretionary spending, such as training, supplies, and
equipment purchases
• Aggressively pursuing revenue
e 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 (TLT), 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 DRAFT
Cut Current Year Deficit
3/18/2008
Projected deficit through 6/30/08: (7,254,720
Department Revenue enhancements: Net revenue/savings
Misc Increases to user fees/other fees and fines-various departments(assumes 1 50,000
month of revenues)
Misc More aggressive revenue collection-various depts 100,000
Misc Shandin Hills Golf Course lease payment revenue to General Fund _ 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
equipment
City Attorney Recognize new revenue from property sale;increase litigation budget(net 72,000
savings)
PD Deposit seized monies adjudicated by the courts into the General Fund by late 50,000
May to early June 2008.
Subtotal 997,000
Efficient im rovements/other options
Code Reduce M&0;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 pick up Welcome Center contribution 25,000
General Govt Library debt service payment picked up by EDA _ 657,000
IT Postpone debt service payment scheduled for FY 07-08 _ 267,000
IT/Cable TV Eliminate EDA rent payment 88,000
Library Pay part-time salaries with bequest funds _ 78,000
Library,_ Energy savings from half lighting at all libraries _ 12,000
PD Continue Corridor OT patrols using Measure Z 4/1/108-6/30/08;use on-duty 351,900
personnel in place of some OT
PD _ Reduce other OT by 10%;use Measure Z for patrol OT 3/1/08-6/30/08 490,700
PD Char a LET academy costs to Measure Z _ 66,500
PD Reductions in various M&O line items 32,200
PRCS Charge Safe Summer to Gang/Drug Gang/Drug funding 75,000
PRCS Discontinue rent Da ment to EDA 9,900
Subtotal 2,438,200
Service reductions
Animal Control Postpone all equipment,materials,uniform,training expenditures until next FY 29,000
City Clerk Delay records mgmt remodel,barcode system,etc.;postpone City Clerk pay raise 25,200
_ until 6/30/08
City Manager Assign Mgmt Analyst II 2 days to Rancho Cucamonga;assign Mgmt Analyst 12 23,600
days to Integrated Waste Division;cut contracts
Civil Service Misc savings 5,000
Council Office Hold PT Admin Clerk I vacant _ 11,500
Dev Services Hold some GF vacancies through end of FY;dept will recruit for key positions. 150,000
Cut all training and education;other misc 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,Accounting Manager)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 through end of FY 13,800
IT Postpone software/hardware purchases in IT 50%of savings) 25,000
Mayor's Office Hold vacancy through the end of the FY;misc M&O reductions _ 90,000
Library Reduce PT staff;misc M&O reductions 10,000
PRCS Hold 2 center manager positions vacant through end of FY 37,000
Public Services Hold all GF vacancies through end of FY;impacts services(Sr.Office Asst, 225,000
Electrician I and II,Maint Worker I and 11);shift staff to sewer,IWM
Subtotal 863,500
_ Total revenues/savings: 4,298,700
Deficit remaining: 2 956 020
Draft-City Managers Office
3/18/2008
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon, Finance Subject: Mid-Year Budget Review
Director for Fiscal Year 2007-2008
Dept: Finance
Date: 3/19/07
Synopsis of Previous Council Action:
June 29, 2006 Resolution 2007-310 approving and adopting the FY 2007-
2008 Budget.
March 12, 2008 FY 2007-08 Mid-Year presented to Ways & Means
March 13, 2008 FY 2007-08 Mid-Year presented to Budget Ad Hoc Committee
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 fees and the ale of
city property.
Signature
Contact person: Barbara Pachon, Director of Finance Phone: 5242
Supporting data attached: Staff Report, Ward: All
Mid-Year Schedules
FUNDING REQUIREMENTS: Amount: N/A
Source:
Finance:
Council Notes:
ov
Agenda Item No.
Y/-7/o 9
CITY OF SAN BERNARDINO -REQUEST 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 designated
as the budgeted reserve and is not used during the year, 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.
1
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 of VLF,
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$1,581,700 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$6,220,100, 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 claims 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 Expenditures
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 aid/FEMA 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
i
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) will 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 will 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
ADDITIONS AVAILABLE DEDUCTIONS ESTIMATED
FUND BALANCE --------------- FOR BUDGET------- - TOTAL BALANCE
FUND/TITLE 7-1-07 REVENUES TRANSFER IN PURPOSES EXPENDITURE'.TRANSFER OU7DEDUCTIONS 6-30-08
001 IGENERAL FUND 1 18,596,700 1129,173,700 1 9,687,000 1157,457,400 1 148,599,800 1 4,569,000 1153,168,800 4,288,600
004 JOLD FIRE 350,000 0 1 0 1 350,000 01 350,000 1 350,000 1
SPECIAL REVENUE FUNDS:
105 LIBRARY 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 0 156,900 144,800 0 144,800 12,100
134 SOCCER COMPLEX 164,900 325,000 0 489,900 482,500 0 482,500 7,400
137 CFD 1033-Fire Station M80 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 FD 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 5,223,800 31,900
129 1/2 CENT SALES&ROAD TAX 4,464,700 59911,500 0 10,376,200 10,249,200 250,000 10,499,200 (123,000)
135 AB 2928 TRAFFIC CONGEST10h 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 1 (890,900)
243 PARK CONSTRUCTION 1,563,300 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 IPUBLIC IMPROVEMENT FUND 5,167,300 180,000 0 5,347,300 4,567,600 0 4,567,600 779,700
247 CULTURAL DEVELOPMENT FEE 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 1B FUND 0 1,800,000 0 1 1,800,000 2,565,500 0 2,565,500 (765,500)
TOTAL CAPITAL PROJECT FDSj 19,880,100 41,746,900 01 61,627,000 54,843,400 L3,994.700 58,838,100 1 2,788,900
IMPACT FEE FUNDS:
261 LAW ENFORCEMENT DEVEL 74,100 86,000 0 160,100 151,000 0 151,000 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
264 REGIONAL CIRCULATION SYSI 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 0 888,000 267,500
269 QUIMBY ACT PARKLAND 65,900 27,000 01 92,900 50,000 0 50,000 42,900
TOTAL IMPACT FEE FUNDS 4,171,3001 5,427,500 01 9,598,800 2,175,100 01 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 1 (5,253,100)1 4,398,400 of 4,398,400 (9,651,500)
679 INFORMATION TECHNOLOGY 1,241,600 4,790,600 0 6,032,200 1 5,460,200 0 5,460,200 572,000
TOTAL INTERNAL SERVICE FD (10,782,600) 25,057,000 485,900_f 14,760,300_1 27,022,800 1 01 27,022,800 1(12,262,500)
TOTAL ALL FUNDS 39,368,600 1234,779,300 1 14,256,000 1288,403,900 1 271,1 500 14 156,000 1285,-6-41-,5-007 2,667,400
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 2007-2008
GENERALFUND
VARIANCE
FY 2007-08 FY 2007-08 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
Property Taxes $ 29,365,900 $ 30,947,600 $ 1,581,700
Other Taxes 76,452,200 69,299,400 7,152,800
Licenses & Permits 9,644,500 9,038,200 606,300
Fines and Penalties 1,335,000 1,360,000 25,000
Use of Money & Property 1,183,600 1,175,200 8,400
Intergovernmental 7,299,100 7,254,700 44,400
Charges for Services 5,692,100 5,285,500 406,600
Miscellaneous 4,855,900 4,813,100 42,800.
Total Estimated Revenues $ 135,828,300 $ 129,173,700 $ (6,654,600)
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:
Mayor $ 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
City Treasurer 195,200 193,800 1,400
City Attorney 3,452,200 3,452,200 -
Code Compliance 4,250,400 4,054,600 195,800
General Government 9,157,100 8,936,700 220,400
City Manager 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 40,500
Develo ment Services 7,295,400 6,146,500 1,148,900
Fire 33,728,700 34,502,500 773,800
Police 65,917,700 66,700,000 782,300
Facilities Management 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 67,200
Total Estimated Expenditures $ 149,087,100 $ 148,599,800 $ 487,300
Estimated Expenditure Savings $ 1,679,100 $ - $ 1,679,100
Total Transfers Out: $ 4,790,800 $ 4,569,000 $ 221,800
TOTAL ESTIMATED DEDUCTIONS: $ 152,198,800 $ 153,168,800 $ (970,000)
EXCESS /(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 1 $ 714.500 1 & 17.2sd 79n%1 4t 17 aac lln%
I
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2007-2008 MID-YEAR
MEASURE Z - DISTRICT TAX
VARIANCE
FY 2007-08 FY 2007-08 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 $ 6,0001000 $ 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 Expenditure Savings $ - $ - $ -
Transfers Out: $ - $ - $ -
TOTAL ESTIMATED DEDUCTIONS: $ 5,302,200 $ 5,101,500 1 $ 200,700
EXCESS / (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (2,200) $ 898,500 1 $ 900,700
BEGINNING FUND BALANCE 7-1-_07____T$' 112,400 $ 112,400 $ -
ESTIMATED ENDING BALANCE $ 110,200 $ 1,010,900 $ 900,700
RESERVE FOR FUTURE COSTS Is 110,200 $ 1,010,900 $ 900,700
EST UNDESIGNATED BALANCE 6-30-08 $ - Is _ 1 $ _
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
ACTUAL I DEC YTD I BUDGET FY00 REVISED OVER/(UNDER)
DESCRIPTION FY2006-2007 FY2007-2008 FY2007-2008 % COLL 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 Supplemental 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 Prop Tx In Lieu of VLF 14,870,875 0 16,270,900 0% 17,249,500 978,600
Total Property 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 Prop Tx in Lieu of Sales Tx 9,517,036 0 9,350,400 0% 7,280,300 2,070,100
4224 Utility User's Tax 25,106,730 10,486,625 25,250,000 42% 23,717,300 1,532,700
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 Occupancy Tax 3,032,994 1,454,201 3,000,000 48% 3,300,000 300,000
4223 Real Prop. Transfer Tax 946,155 227,593 900,000 25% 600,000 300,000
4225 Sales Tax Safety 976,573 420,583 1,100,000 38% 1,000,000 100,000
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%1 69,299,400 (7,152,800)
LICENSES AND PERMITS
4301 Business Registrations 5,866,748 2,491,531 6,100,000 41% 5,600,000 500,000
4330 Building Permits 1,020,470 403,465 900,000 45% 620,000 280,000
4331 Mechanical Permits 332,637 128,334 300,000 43% 200,000 100,000
4362 On Site Permits 1,602,834 781,719 600,000 130% 1,100,000 500,000
4363 On Site Plan Check 712,370 159,883 500,000 32% 300,000 200,000
4361 Construction Permits 326,522 166,068 250,000 66% 250,000 0
4342 EMS Membership 16,504 96 1,000 10% 1,000 0
4336 Fire Code Permits 304,577 140,529 330,000 43% 300,000 30,000
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 3,300
4352 Misc Licenses & Permits 299,506 110,444 250,000 44% 250,000 0
4303 Misc City Clerk Permits 8,683 1,924 10,000 19% 5,000 5,000
4304 Misc Planning Lic/Permit 24,889 15,061 23,000 65% 25,000 2,000
4360 Grading 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 (606,300)
FINES AND PENALTIES
4420 Parking 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 74,320 100,000 740/. 150,000 50,000
4412 Fire Admin. Citations 81,392 28,916 85,000 34% 60,000 25,000
4421 Vehicle Abatement 0 0 0 0% 0 0
Total Fines/Penalties 1,258,623 709,081 1,335,000 53%1 1,360,000 25,000
USE OF MONEY& PROPERTY
4505 Interest Earnings 1,073,619 183,110 675,000 27% 675,000 0
4520 Land & Building Rental 474,154 243,257 326,000 75% 350,000 24,000
4530 Parking Rental Fee 67,258 0 37,600 0% 37,600 0
4922 Sale of Propefty 95,875 53,714 100,000 54% 67,600 32,400
4540 Vending Machine Comm. 52,979 12,717 45,000 28% 45,000 0
Total Money& Property 1,763,885 1 492,798-1-
92,798 1,183,600 1 42%1 1,175,200 (8,400)
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
ACTUAL I DEC YTD BUDGET I FY00 REVISED OVER/(UNDER)
DESCRIPTION FY2006-2007 FY2007-2008 FY2007-2008 % COLL I 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 Booking Fee Subvention 354,658 0 354,700 0% 0 354,700
4670 EDA/CDBG Reimb. 3,486,258 554,205 4,237,100 13% 4,237,100 0
4606 Homeowner's Exemption 149,123 23,173 151,200 15% 151,200 0
4616 POST 132,146 62,261 150,000 42% 120,000 30,000
4625 State-Mandated Costs 863,049 38,986 200,000 19% 40,000 160,000
4673 Water Reimbursement 318,890 338,500 328,500 103% 338,500 10,000
4671 SBIAA Reimbursement 130,905 0 230,000 0% 130,000 100,000
4615 Disaster Prep. Program 24,019 21,864 21,000 104% 22,000 1,000
4607 Off-Highway 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
Total Intergovernmental 7,431,144 2,037,725 7,299,100 1 28%1 7,254,700 1 (44,400)
CHARGES FOR SERVICES
4731 Plan Check Fee 536,764 233,567 550,000 42% 400,000 150,000
4789 Dev. Servs Archival Fee 47,940 20,354 45,000 45% 36,700 8,300
4880 EMS User Fee 270,586 116,859 230,000 51% 230,000 0
4798 Storm Drain Utility Fee 283,836 134,774 270,000 50% 280,000 10,000
4815 Weed Abatement 247,674 89,622 260,000 34% 200,000 60,000
4733 Building Demolition 897,547 310,702 500,000 62% 500,000 0
4714 Planning Develp Project 467,409 227,375 380,000 60% 450,000 70,000
4305 Annual Alarm Permits 214,131 103,964 226,000 46% 220,000 6,000
4780 Misc Develop Servs Charges 114,563 45,934 50,000 92% 88,600 38,600
4766 Building Permit Review 45,842 24,000 30,000 80% 44,300 14,300
4720 Plan Review Fee 263,445 46,278 230,000 20% 118,100 111,900
4782/4 Subdivision Filing Fees 320,349 25,094 300,000 8% 87,400 212,600
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 10,000
4735 Release Notice of Pendency 9,115 2,213 101000 22% 5,000 5,000
4863 Class Registration Fee 31,276 3,093 35,000 9% 10,000 25,000
4862 Park Energy Fee 6,145 3,490 5,000 70% 5,000 0
4707 Passport Fees 110,010 43,025 100,000 43% 100,000 0
4702 County Contract 487,000 487,000 487,000 100% 487,000 0
4864 Swimming Pool Fee 58,118 49,490 45,000 110% 65,000 20,000
4861 Progrm/Facility 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 Planning/Building Planning/Building 143,929 67,854 150,000 45% 175,000 25,000
4743 Towing Release Fee 403,200 195,605 400,000 49% 400,000 0
4790-6 Signal Maint/Energy 21,098 12,501 20,000 63% 25,000 5,000
4802 Str Light Energy Fee 10,505 5,100 18,000 28% 10,000 8,000
4701 Election Filing 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. Development Services 6,747 3,465 6,000 58% 18,500 12,500
4705 Utility Collection Fee 60,403 10,776 50,100 22% 50,000 100
4881 Paramedic Reimb Contract 259,129 107,970 259,100 42% 259,100 0
4708 Fire Training Agreement 82,318 0 57,800 0% 80,000 22,200
4752 Fireworks Enforcement 101,108 69,465 101,000 69% 70,000 31,000
4753 Fire Archival Fee/Fire Reports 2,755 2,014 2,500 81% 2,500 0
4754 Fire Business Occup Insp Fee 50,386 14,136 50,000 28% 30,000 20,000
4755 Fire Rental Inspections 404,026 200,922 395,000 51% 380,000 (15,000)
L Totai Charges 6,383,940 1 2,859,739 1 5,692,100 1 50% 5,283,500 1 (406,600)1
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
ACTUAL DEC YTD BUDGET I FY00 REVISED OVER/(UNDER)
DESCRIPTION TY2006-2007 FY2007-2008 FY2007-2008 % COLL 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 15,000
4931 Water Land Sales 3,090 89,431 0 0% 89,400 89,400
4910 Admin Service Charge 349,600 349,600 349,600 100% 352,300 2,700
4901 Misc. Other Revenue 393,206 211,912 363,300 58% 353,500 9,800
4912 Off Track Betting 143,605 56,651 150,000 38% 117,300 32,700
4741 Sale of Photos/Reports 116,639 47,938 125,000 38% 60,000 65,000
4740-5 Police Misc. Receipts 839,549 136,032 860,000 16% 860,000 0
4746 Property Auction 7,054 14,243 7,000 203% 20,000 13,000
4911 Restitutions 20,686 5,843 20,000 29% 15,000 5,000
4905 Litigation Settlement 176 511 58,500 1% 58,500 1 0
4904 Drunk Driver Reimburmt. 60 32 500 6% 100 400
4928 Booking Fee Reimburmt. 1,630 559 2,000 28% 2,000 0
4750 Investigation Fee 12,538 5,127 15,000 34% 15,000 0
4924 Damage Clain Recovery 36,618 (483) 40,000 -1% 20,000 (20,000)
Total Miscellaneous 4,826,424 2,346,550 4,855,900 1 48% 4,813,100 1 (42,800)
TOTAL GENERAL FUND 130,258,790 39,715,165 135,828,300 29%1 129,173,700 (6,654,600)
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 Misc. 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 Contract/Sale 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 1 $ 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 - -
[L4106 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 Penalty 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
r„a..i Animal n....a�,.i r.._,a e� w nnn •nn en � nn• nnw m n. '
� otal Animal Control 'Fund � � 1,33330,909 � $ 1,3329,201 � � 136 1 526 � � 1,362,100 1 $ 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 Congestion Relief - 893,324 1 - I - -
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-2107 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 Prop 111-Highway 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 Special 1,016,121 11124,666 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 Recycling Receipts - - 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 $ 649,959 $ 1,238,430 $ 1,843,217 $ 1,550,000 $ 2,155,000
129 1/2 CENT SALES/ROAD TAX FUND
4505 Interest on Idle Cash 114,742 125,104 136,558 125,000 125,000
4613 1/2 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 Maintonnnre Q 22,117,796 $ 3 16d AAA $ 3 ')d7 776 $ 3 3f1(1��fr1 $ )5n n�11
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
133 BASEBALL STADIUM
4520 Land/Building Rental 8,292 500 1,004 - 2,000
4901 Baseball Team Lease Agreement 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 & Building Rental 50,977 176,668 72,700 162,000 70,000
4528 Sponsorships - - - - -
4530 Rental Fee- Parking 194,999 - 200,041 210,000 200,000
4861 Program & Facility 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& O
4013 CFD 1033 Special 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 - - I - 1 1,000,000 1 1,000,000
4945 Construction Reimbursement 5,448 28,458 1 - 1 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. Receipts - -
4651 Construction Project Reimb.
Total Park Construction Fund $ 2,309,490 $ 719,546 $ 508,184 1 $ 1,583,800 1 $ 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 1 400,000
4930 Sewer Contrib. -Water - - --T
Total Sewer Line Constr. Fund $ 731,247 1 $ 1,330,782 $ 975,477 $ 701,000 1 $ 550,500
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 2007 - 2008
ACTUAL ACTUAL I ACTUAL I BUDGET MID-YR EST
DESCRIPTION 2004-05 1 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 System 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 1 - I -
Total City Wide AD 994 $ 70,358 $ 28,220 1 $ 8,418 $ - $ -
258 PROP 1 B FUND
4505 Interest on Idle Cash
4628 Prop 1B 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 DIF FIRE 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 I - - 345,071 365,000 425,000
Total DIF Local Regional Circulation 1 $ - is - $ 355,090 1 $ 375,0001 $ 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 Regional Circulation N $ - I $ - $ 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 Library Facilities $ - $ - $ 39,831 $ 51,000 $ 66,500
266 DIF 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 1 277,000 260,000
Total Central Services Fund $ 242,283 $ 253,085 $ 256,783-L$ 277,000 $ 260,000
629 LIABILITY INSURANCE FUND
4505 Interest on Idle Cash 83,515 79,311 85,619 85,000 85,000
4897 Interdepartmental Receipts 2,878,700 3,472,200 3,203,100 3,244,500 3,244,500
4924 Damage Claim Recovery - - - -
Total Liability Insurance Fund $ 2,962,215 $ 3,551,511 1 $ 3,288,719 $ 3,329,500 1 $ 3,329,500
630 TELEPHONE SUPPORT FUND
4541 Telephone Commission 7,041 1,812 1,093 500 500
4893 Water Dept. Receipts 124,398 126,929 130,195 118,000 118,000
4670 Economic Development A enc 706 119 8,167 - 5,000
4897 Interdepartmental Recei is 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 $ 786,0121 $ 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 Interdepartmental Receipts 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 EDA/Water Reimbursement 46,419 10,649 9,562 9,700 12,000
4896 Replacement Contribution 622,300 142,400 - - -
4897 Interdepartmental Receipts 5,080,215 6,178,158 6,825,770 8,017,800 8,000,000
4901/22 Misc, Other Receipts 92,960 17,372 15,160 9,700 50,000
Total Fleet Services Fund $ 5,841,894 $ 6,348,579 1 $ 6,850,492 $ 8,037,200 $ 8,062,000
678 WORKERS' COMPENSATION FUND
4897 Interdepartmental Receipts 3,809,935 3,708,340 3,477,901 3,521,000 3,595,400
4901 Misc Receipts - - 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 1 $ 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 Interdepartmental Receipts 3,383,400 3,808,200 4,000,200 4,068,200 4,068,200
4901 Miscellaneous Receipts 220,222 142,329 1 12,579 12,300 12,300
Total Information Technology $ 4,012,776 $ 4,384,758 $ 4,525,481 $ 4,792,100 $ 4,790,600
GRAND TOTAL $62,895,915 $68,836,388 $78,314,055 $ 102,114,900 $ 105,605,600
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 Light 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 Alt. 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 FAVORABLE/
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 1 $4,569,000 (221,800)
GRAND TOTAL TRANSFERS-IN 1$13,880,800 1$14,256,000 1 375,200
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 CAN 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 1 $4,569,000 1 221,800
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 Maint. Costs-$2,420,000
Street Lighting Costs-$490,000
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
Maint/Fuel for Alt. Fuel Veh $60,000
Crossing Guards $0
TOTAL OTHER FUNDS $9,090,000 1 $9,687,000 1 (597,000)
GRAND TOTAL TRANSFERS-OUT 1$13,880,800 1$14,256,000 (375,200)