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Home My WebLink About03-Budget Overview CITY OF SAN BERNARDINO INTEROFFICE MEMORANDUM FINANCE DEPARTMENT FROM: Mark Weinberg, Interim City Manager Barbara Pachon, Director of Finance ~V TO: SUBJECT: BUDGET OVERVIEW FISCAL YEAR 2008-2009 ADOPTED BUDGET DATE: November 30, 2008 CC: Honorable Mayor and Common Council I am pleased to present to you, the Mayor and Common Council this Budget Overview summarizing the FY 2008-2009 Adopted Budget, approved by the Mayor and Council on September 2, 2008 (Resolution #2008-356. Note: adopted budget was modified on 9/15/08 by Council motion as a recommendation from the Ways & Means Committee). The Budget Overview serves as a guide to the budget document and summarizes changes to revenues, expenditures and transfers for the General Fund, Special Revenue Funds and Internal Service Funds. Also summarized are the revenue and expenditure budgets for the CIP (Capital Improvement Program) funds that were approved by the Mayor and Council on September 2, 2008 as well. The Budl!.et Document The budget document provides two important benchmarks to assist in prioritizing the City's responsibilities and goals. First, the document presents to you the cost of providing services to the community. Second, the document provides you with estimated funding resources available, given the current economic outlook, legal restrictions, and availability of state and federal funding sources. The budget document contains descriptive information regarding the various City departments and their divisions. It also includes summarized information regarding planned departmental expenditures for FY 2008-2009. The document outlines recent departmental accomplishments and lists departmental goals for FY 2008-2009. Provided for you in the section entitled Budget Summaries, is summarized information regarding revenues, expenditures, transfers, and staffing levels. The section entitled Community Profile provides background and historical information about the City and provides information regarding the major activities and plans for FY 2008-2009. Also provided again is the section entitled Budget Glossary. This section provides definitions of financial and governmental terms commonly used during the budget process. There are also the usual sections regarding line-item expenditure detail, grants, capital projects, debt service, and assessment districts. Budl!.et Obiective Initially, the primary objective driving the FY 2008-2009 budget process was to enhance public safety and reduce crime while at the same time maintaining the City's financial stability. Voter approval for the new Measure Z District Tax in April of 2007 has provided some financial resources for the Mayor and Council to reach these objectives, but with the sudden and drastic downturn in the economy, this has proven to be a difficult objective to maintain. Maintaining existing service levels in all areas of city govemment in the face of declining resources became the overriding theme of the budget preparation process. Initial FY 2008-2009 General Fund budget projections prepared by the Finance Department in March of 2008 indicated that the City would have a General Fund budget shortfall in FY 2008- 2009 of approximately $15.1 million. As our review and analysis of revenues and expenditures continued and the current year progressed, it became apparent that sales tax projections for FY 2007-2008 as well as those for FY 2008-2009 would be even less than originally projected. Accordingly, the projected FY 2008-2009 deficit was increased to $20.3 million in early May. Using this information as a starting point, the Mayor, Council and staff began to work on various budget options to eliminate the projected shortfall and at the same time meet the objectives discussed above. As a result, in early June a FY 2008-2009 Preliminary Budget was released with a projected shortfall that had been reduced to $17,362,900. Throughout the months of June, July and August, the Mayor, Council, and staff held a number of meetings to discuss the implications of various proposed budget savings measures. As a result, the FY 2008-09 General Fund budget presented to you in this document is a balanced budget incorporating more than 100 budget-balancing measures approved by the Mayor and Council during the budget hearings. GENERAL FUND OVERVIEW General Budl!.et Assumntions in the Preliminary Budl!.et The formal process of arriving at an adopted, balanced budget began with the presentation of the FY 2008-2009 Preliminary Budget document to the Mayor and Council in June and continued until early September with budget deliberations involving the Mayor, Council, and members of the community. The FY 2008-2009 Preliminarv Budget was developed with the following general assumptions: . For fiscal year 2007-2008, the original projection following the Mid-Year Review indicated that there would be a budget shortfall of $7,254,700 at 6/30/08 due primarily to the sharp decline in revenues. This shortfall assumed that the budgeted reserve of approximately $11,543,300 would remain unchanged. After a series of discussions with the Mayor, Council, and Departments, a total of $4,299,400 in increased revenue enhancements and expenditure reductions were identified. ii If, after implementing these budget savings measures a deficit still exited when final year-end numbers were available for FY 2007-2008, the assumption was that any remaining shortfall for FY 2007-2008 would be covered by the budgeted reserve. The most current estimate from the Finance Department at the time the Preliminary Budget was issued estimated the remaining FY 2007-2008 shortfall to be $1,530,200. Therefore, in the Preliminary FY 2008- 2009 Budget it was assumed that the budgeted reserve would cover the projected shortfall of $1,530,200 from FY 2007-08 and the budgeted reserve was reduced accordingly to $10,801,300. . A shortfall of $17,362,900 was reflected in the Preliminary FY 2008-2009 Budget and did not assume any use of the budgeted reserve in FY 2008-2009. . At 6/30/09, factoring in the two assumptions above, the total General Fund budgeted reserve was assumed to be $10,801,300, including the $1,660,800 budgeted reserve for Measure Z. . The Preliminary Budget included several previously approved new positions that had been added into various Departments to meet the budget objective of enhancing both public safety and the City's image. Nine additional positions were added to the Police Department's Measure Z budget in accordance with the Council approved "Combined Hiring Plan" and with the recent approval of the Measure Z Oversight Committee. Ten additional positions were also added to Code Enforcement as part of the recently Council-approved "Single Family Rental Inspection" program. A net gain in revenue to the General Fund of $425,100 is expected as a result of this program. Preliminarv to Final Adonted Budl!.et The Preliminary Budget Document presented in June of 2008 projected a General Fund deficit of $17 ,362,900 (assuming that the budget reserve of $10,80 I ,300 was untouched). A series of budget workshops with the Mayor and Council held in June, July and August resulted in the approval of more than 100 budget balancing measures including use of $2,13 7 ,800 from budget reserves. A complete detailed list of these budget balancing items can be found on "Attachment B" following this overview. Changes to departmental budgets and revenues are also discussed in their respective sections below. Budl!.eted Reserve The City has been working to establish, at a minimum, a General Fund budgeted reserve equal to 10% of the total General Fund budgeted deductions. Based on the Adopted FY 2008-2009 General Fund budget of $149,989,800 (includes transfers out) a 10% reserve would be about $15 million. The budgeted reserve included in the FY 2008-2009 Adopted Budget (including Measure Z reserves) is $7,118,100. iii Below is the brief history of the contribution and uses of the City's budgeted reserve: FY 1998-1999 contribution to budgeted reserve $ 2,500,000 FY 1999-2000 contribution to budgeted reserve $ 1,627,400 FY 2000-2001 contribution to budgeted reserve $ 2,831,600 FY 2001-2002 contribution to budgeted reserve $ 2,870,900 FY 2002-2003 use of budgeted reserve $ (3,068,200) FY 2004-2005 use of budgeted reserve $ (363,500) FY 2005-2006 contribution to budgeted reserve $ 1,261,000 FY 2005-2006 contribution to budgeted reserve $ 2,018,500 FY 2006-2007 contribution to budgeted reserve $ 1,300,000 FY 2006-2007 use of budgeted reserve $ (1,681,000) FY 2006-2007 contribution to budgeted reserve $ 1,268,600 FY 2007-2008 contribution to budgeted reserve $ 308,700 FY 2008-2009 net use/contribution to budgeted reserve $ (72,700) in Preliminary Budget FY 2008-2009 Additional net use/contribution to $ (3,798,600) budgeted reserve in Adopted Budget FY 2008-2009 Additional net use/contribution to $ 115,400 budgeted reserve after budget adopted (9/15/08 M&CC) Estimated Budgeted Reserve at 6/30/09 $ 7,118,100 The estimated budgeted reserve at 6/30/09 of$7,118,100 consists of the following designations: General Budget Reserve $ Reserve for Future PERS Safely Costs $ Reserve for Future Revenue Shortfalls $ Reserve Tow Fee Set Aside $ Reserve Development Svcs. Technology Fee $ Reserve Measure Z $ Total Estimated GF Reserve at 6/30/09 $ 6,782,700 o o 123,100 96,900 115,400 7,118,100 General Fund Bel!.inninl!. Fund Balance The FY 2007-2008 Mid-Year Review estimated a total General Fund ending fund balance deficit (including both the budgeted reserve and undesignated fund balance) of $7,254,700. This deficit projection also assumed no use of the City's budgeted reserve. As part of the FY 2008-2009 budget process, the FY 2007-2008 revenues and expenditures are again reviewed and updated. This most recent review of the FY 2007-2008 activity, including incorporating $4,299,400 in recently approved budget balancing measures approved by the Mayor and Council at the April 7th Council Meeting, indicates that the City will end this fiscal year, 2007-08 with a shortfall of $1,530,200. In the Preliminary FY 2008-2009 Budget it is assumed that the budgeted reserve will have to cover the projected shortfall of $1,530,200 for FY 2007-2008; therefore the budgeted reserve has been reduced by this amount. General Fund Revenues Total budgeted General Fund revenues for FY 2008-2009 are projected to be $134,852,100 including $7,050,000 of revenue from the Measure Z District Tax. Included in the revenue estimates for FY 2008-2009 are $621,000 in new revenues resulting from the recently Council approved fee increases. Even though fee increases were approved, an overall decline in revenues is still expected in most of the major revenue categories due to the poor economy we are iv experiencing today. The most significant revenue reduction is in the area of sales tax. Below is a brief discussion of some of the major revenue changes predicted for FY 2008-2009. Pronertv Taxes - The category of Property Taxes overall (not including "Property Tax in Lieu of VLF") is expected to have a net decrease of $315,000 from FY 2007-2008 estimated revenues. Base property tax revenues are projected to increase over the current year's estimated amount by $325,000 to a total of $11,050,000. Property tax revenue has grown substantially over the last several years and it is assumed that this revenue will continue to grow into the new fiscal year, but at a slower pace due to the poor economy. Although Supplemental Property Tax also grew substantially over the last several years, this revenue is projected to decrease by approximately $500,000 in FY 2008-2009. Pronertv Tax In Lieu ofVLF - In FY 2004-2005 the League of California Cities and the State arrived at an agreement stipulating how cities would financially assist balancing the State's budget. Beginning in FY 2004-2005 the State's payment to cities for both the VLF "backfill" and the R&T Sec 11005.7 revenue was eliminated and replaced with the "Property Tax In Lieu of VLF" revenue. Growth to this new revenue corresponds with growth in property values within the City. For FY 2008-2009 $550,500 in growth related to property values has been included in this revenue estimate. Sales Tax - Sales tax is the General Fund's largest revenue source and minimal growth is expected in the new fiscal year. Sales tax revenue did not grow in FY 2006-2007 and revenue estimates for FY 2007-2008 are also projected to further decline. For FY 2008- 2009 sales tax revenue is anticipated to grow only slightly as the economy is not expected to improve. Based on this, sales tax revenue for FY 2008-2009 has been increased by $350,000 over the current FY 2007-2008 revenue estimate for a total of $23,000,000. Pronertv Tax In Lieu of Sales Tax - As part of the FY 2003-2004 State Budget, Proposition 57 (the "State Fiscal Recovery Funding Mechanism") approving State issued bonds was approved. Proposition 57 mandated that beginning in FY 2004-2005 cities would give the State Yo cent sales & use tax revenue in exchange for a new revenue called "Property Tax In-Lieu of Sales Tax" revenue. This new revenue grows each year in proportion to each jurisdiction's sales and use tax revenue. However, the new account growth lags behind sales tax growth by about a year. Because this new revenue is tied to sales tax, it is considered a subset of sales tax revenue. According to the State, this arrangement is temporary and should last only 7-10 years. When the State pays the bonds in full in 7 to 10 years, the actual regular sales tax should transfer back to cities. For FY 2007-2008, the City expects to receive $7,280,300 from this revenue source. Netted in this amount is a repayment by the City to the State of$I,385,309 for FY 2006- 2007. The State Board of Equalization determined that the estimated payment to the City for FY 2006-2007 was not correct and therefore the City was required to make a "true- up" payment to the State. Similarly, there will also be another "true-up" payment owed by the City for FY 2007-2008 that will be paid by the City in FY 2008-2009. Based on this, the revenue growth for the City from this revenue source will be partly off set by the true- up payment owed by the City. The net result is that the City will receive an estimated $219,700 more in revenue in FY 2008-2009, bringing the total projected revenue for FY 2008-2009 to $7,500,000. v Utility User Tax - UUT revenue was projected in the Preliminary Budget to be $555,000 more than the FY 2007-2008 estimate. Due to the many issues currently being discussed/considered at the federal level related to this revenue and the state of the economy, the Finance Department estimated that only slight increases will be seen for FY 2008-2009. However, as some of issues were explored, the estimate was increased by $290,000 for the Adopted Budget. Finance will have to re-evaluate this revenue budget and bring to the Mayor and Council any changes that are necessary. Measure Z - District Tax - This new revenue source was approved by the voters and began in April 2007. FY 2007-2008 was the first full fiscal year of this revenue, so with minimal history, estimating this revenue source accurately is difficult. Based on additional analyses and information provided by the City's sales tax consultants, it is estimated that the City will receive $6,450,000 in FY 2007-2008 and $7,050,000 in FY 2008-2009 from the Measure Z-District Tax revenue. Business Rel!.istration - In the Preliminary Budget, business registration revenue was estimated to increase by a total of $468,800 for FY 2008-2009. Of this amount, $341,800 is anticipated to result from the new Single-Family Inspection program. The remaining $127,000 is expected to result from recent fee increases approved by the Council. During the budget hearings with the Mayor and Council, business registration revenue was increased by another $$345,000. Of this increase, $265,000 is expected to be generated by more aggressive collections of past due accounts and use of administrative citations. The remaining $80,000 will result from efficiency improvements within the City Clerk's Office. Licenses and Permits - Individual revenue items within this category have been adjusted based on anticipated lower activity level projected by City departments. The largest revenue decline is anticipated to come from "On-Site Inspection" fees in the amount of $584,300. Motor Vehicle In Lieu Fees lVLF) - VLF revenues were projected to be $925,000 for FY 2007-2008, which is $125,000 more than the FY 2008-2009 projection of $800,000. The lower estimate for FY 2008-2009 of $800,000 is in light of the City and State's current economic outlook. EDA & CDBG - In the Preliminary FY 2008-2009 Budget, reimbursements from EDA were budgeted at $808,200 less than FY 2007-2008 levels. This was due to one-time reimbursements to the City from EDA that were either not planned to be continued or were going to be handled in a different way for FY 2008-2009. However, during the budget hearings with the Mayor and Council, $716,200 in additional reimbursements from EDA were factored into the fmal budget. Most of these new reimbursements relate to partnerships with Parks & Recreation. Mutual AidlDisaster Reimb. - In FY 2007-2008 the City responded to a number of mutual aid calls for which the City was reimbursed. Reimbursement was also received from FEMAlOES for the 2007 Wildfires. For FY 2008-2009 it is anticipated the City will vi not have as many mutual aid calls and therefore the base estimate for this revenue account has been reduced by $500,000. However during the budget hearings with the Mayor and Council, the Fire Department indicated that they would begin negotiations with member ARFF agencies to recover approximately $60,000 annually in ARFF overtime/training costs. So, for FY 2008-2009 the projection is that the City will receive $560,000 which is $440,00 less than FY 2007-2008 but in line with other prior years of reimbursements. Charl!.es for Service - In the Preliminary Budget, for the most part, revenues in the category of "Charges for Services" were budgeted at FY 2007-2008 levels. Construction activity in the City of San Bernardino is projected to remain at slower levels in FY 2008- 2009. Increased revenue of approximately $1 million was budgeted as revenue from the new Single Family Rental Inspection Program authorized by Council for FY 2008-2009. During the budget hearings with the Mayor and Council, a number of budget savings measures were approved that increased expected revenues from this category by $757,600. Included in this is $477,500 in revenue related to Fire Dept. Haz Mat billings (administrative fines, increased administrative citation revenue, and reimbursements for haz mat cleanup at traffic accidents.) Also included in this increased amount is increased revenue in EMS user fees of approximately $200,000. This is dependent upon the Mayor and Council changing some parameters on billing procedures. Part of the increased estimate for this category is also due to an expected increase of $50,000 from the City's contract with AMR for EMS services. Miscellaneous - Net revenues for this category are budgeted overall at relatively the same levels as FY 2007-2008. Some of the more significant changes in this category include: a decrease in the "Miscellaneous Other Revenue" item by $77,800 due to one- time revenues from FY 2007-2008 that will not be received again in FY 2008-2009. FY 2007-2008 revenue also included $89,400 from the sale of property by the Water Department; the Water Department does not plan to sell properties at the same level in FY 2008-09. During the budget hearings with the Mayor and Council, the revenue of damage claim recovery was increased by $50,000. For their budget savings measure, the Risk Management division of Human Resources proposed to pursue subrogation claims more aggressively in FY 2008-2009. General Fund Exnenditures In the Preliminary Budget, total FY 2008-2009 General Fund expenditures (including Measure Z expenditures) were budgeted at $155,216,900. During a series of budget hearings with the Mayor, Council and staff, this amount was reduced to $146,530,800. Total deductions to the General Fund, including anticipated expenditure savings of $1,300,000 and transfers-out of $4,759,000 are projected to be $149,989,800. This is a $469,000 increase, (or.3% increase) over the FY 2007-2008 original Adopted Budget. During the preparation of the FY 2008-2009 Preliminary Budget, departments in general were held to expenditure levels similar to FY 2007-2008 levels with adjustments for changes in vii internal service charges and increases in personnel costs. During the budget preparation process, the City Manager and Finance Department discussed specific budgetary issues with departments and, if appropriate, made changes to departmental budgets. Schedule "A" to this overview provides a reconciliation of expenditures for all General Fund Departments starting from the Adopted FY 2007-2008 Budget to the Preliminary FY 2008-2009 Budget. The notes on schedules "A-I" and "A-2" provide more detailed information for the numbers provided on schedule "A." Additionally, during the course of arriving at a balanced budget after the Preliminary Budget was presented with a General Fund deficit, expenditures were reduced by approximately 5.6%. A complete detailed list of budget savings measures is provided on Attachment "B" following this overview. Some of the more significant changes to expenditure budgets are discussed below. Adjustments for changes in personnel costs were due to the following: Charter 186 Police and Fire Budgets were increased by a total of $2.2 million for Charter 186 increases approved during FY 2007-2008. $1.6 million was included in the Preliminary General Govemment budget for anticipated increases due to Charter 186 mandated pay increases in FY 2008-2009. However, during the course of the budget hearings further information became available which indicated that $1.6 million would not be sufficient. So, included in the final budget is an additional $800,000, bringing the total amount budgeted for Ch. 186 to $2.4 million. Classification and ComTJensation Studv In November 2007, the City approved implementation of a classification and compensation study of the City's non-sworn personnel. $1,200,000 was included in the FY 2007-2008 budget for implementation of the study's results. The additional cost to fully fund the class and comp study and resulting step increases for all General Fund City Departments (non-sworn) is approximately $1.4 million. Manaf!ement Confidential/Fire Manaf!ement/Police Manaf!ement Voluntarv Pav Reductions During the process of arriving at a balanced budget the City's three management groups, Management Confidential, Fire Management, and Police Management, each agreed to implement proposals that would save the City approximately 5% of compensation costs. These proposals consisted primarily of 5% voluntary pay reductions in exchange for additional leave time. 3% @ 50 PERS for Safetv (sworn) The previously negotiated "3% @ 50" PERS retirement plan will be implemented in January of 2009. Estimated cost for 6 months is $1.2 million. The PERS's rate for Safety increased from 18.60% in FY 2007-08 to 18.951% effective July 1, 2008. With implementation of the 3% @ 50 plan in January of 2009, the rate will increase to 24.009%. This rate includes a 30-year "hardship" amortization rate from PERS. In lieu of paying the 9% employee contribution for Safety personnel, the City pays an additional 9% of salary to Safety employees (sometimes referred to as the "9% salary conversion"). viii The City continues to also annually pay approximately $3 million on the Pension Obligation Bond (POB) for Safety retirements. 2.7% @ 55 PERS for Miscellaneous Emvlovees (non-sworn) The previously negotiated "2.7% @ 55" PERS retirement plan was implemented in January of 2008. $943,000 was already included in the FY 2007-08 budget for implementation of the plan in FY 08. The additional cost to pay for a full-year's cost is approximately $1 million. The PERS's rate for the Miscellaneous Group 9.094% to 15.266% in January of 2008. Effective July 1,2008 the rate will decrease to 13.427%. This rate includes a 30-year "hardship" amortization rate from PERS. Additionally, the City-fully paid "member contribution" of 7% increased to 8% effective January 2008. Significant changes to expenditures are discussed below in the respective departmental sections: Measure Z (Police Denartment) In April of 2007 the .25% Measure Z district tax became effective. A new division to track expenditures related to Measure Z was set up in the Police Department's budget. Total Police Department expenditures budgeted with Measure Z funds are $7,594,300. During the budget hearings with the Mayor and Council, $1,545,400 of Police Department expenditures previously funded with General Fund dollars were shifted to Measure Z in order to assist in balancing the General Fund's budget. Discussed below are the significant changes/additions to the Police Department's Measure Z budget. The Measure Z expenditure budget calls for the hiring of 9 additional sworn police personnel (8 Police Officers and I Sergeant) added incrementally during FY 2008-2009 (bringing the total number of Police Department Measure Z positions to 50). The 9 sworn positions are called for in the Police Department's Combined Hiring Plan. During budget deliberations, the Mayor and Council also approved reducing the budget for contract helicopter costs by $399,600 and instead using this funding to pay for the costs of 5 non-sworn positions previously funded with General Fund dollars. This action also generated an additional savings of $115,400 in Measure Z. The General Fund Preliminary Budget included funding for a portion of the costs associated with the 24 positions established in FY 2006-2007. However, as one of the budget savings measures approved, the Mayor and Council approved shifting this cost ($857,900) to Measure Z beginning in FY 2008-2009. As part of reaching a balanced General Fund budget, the Mayor and Council also approved shifting $2,064,600 in overtime costs from the General Fund to Measure Z. Included in the Measure Z budget are hiring, training, operating, vehicle and equipment costs associated with adding these positions and maintaining existing Measure Z positions. A detailed listing of items budgeted can be found in the Police Department section of the FY 2008-2009 Adopted Budget document. Police Denartment (non-Measure Z items) ix During budget deliberations the Mayor and Council approved reductions totaling $4,535,900 to the Police Department's non-Measure Z budget. Of this $4,535,900, $1,545,400 of reductions were costs moved from the General Fund to Measure Z. The remaining reduction of $2,990,500 was achieved through a number of reorganizations, position deletions and efficiency improvements outlined on Attachment B. Listed below are some of the more simificant chanf!es to the Police Devartment's budf!et. comvared to FY 2007-2008: On 4/25/08, the Mayor and Council approved the addition of (1) Police Officer and (1) Community Services Supervisor in conjunction with the expansion of the Traffic Signal Violation System. $1,591,500 was also added for the related contract with Nestor Traffic Systems. Court fines are expected to cover these increased personnel and contract costs. $340,000 was deleted for booking fees. Booking fee payments to the County are contingent upon the amount of funding the State provides to the County. If the State does not fully fund the County, there is a provision for counties to resume billing of booking fees to cities. Currently funds are available, if required, in the City's booking fee trust to pay the County. Not including 9 positions added through the Measure Z Combined Hiring Plan, 27 positions in the Police Department were partially or completely unfunded through the following actions (please see the budgeted position listing in the budget summaries section of the budget document for a complete listing of changes in budgeted positions): Reorganizing from a district command based community-policing model in storefront offices to a district command model that is centralized at the police station. (11 positions unfunded) Upgrading the FileNet system to manage scanning of police reports. Elimination of the Crime-Free Rental Housing Program with a shift of program responsibilities to Code Enforcement A reorganization of the Police Records Bureau. Maintaining vacancies of select sworn & non-sworn positions. Code Enforcement - On April 7, 2008, the Mayor and Council approved implementation of the "Single Family Rental Inspection" program. In accordance with this action, ten positions and related operating funds have been added to the Code Compliance budget for a total anticipated cost of $941,700. However revenue generated from this program is anticipated to result in a net gain of approximately $425,100. City Manaeer's Office - $120,600 in savings has been factored into the City Manager's budget. Contractual and maintenance & operations line items were reduced by a combined total of $35,000. Total personnel savings of $90,100 were also factored into x the budget in anticipation of the upcoming vacancy in the Executive Assistant position combined with savings from sharing two (2) Analyst positions with Integrated Waste Management. City Attornev's Office - On November 19, 2007, the Mayor and Common Council approved the addition of Y, of 1 full-time City Attorney Investigator position. During budget deliberations with the Mayor and Council, as a budget savings measure, the line item for contract attorneys was reduced by $300,000 and the line item for litigation costs was reduced by $100,000. City Clerk's Office - Election costs have been decreased by $131,900. In FY 2007- 2008, $276,000 was budgeted for election costs. Costs for three potential ballot Measures are estimated to be approximately $144,100, or $131,900 less than FY 2007-08 budgeted election cost. As a budget savings measure, the City Clerk's Office reduced various maintenance and operation costs by $41,700 and will hold a position vacant for six months for expected savings of $56,300. Council Office - The travel and meetings budget was reduced by $17,300 and savings of $25,000 was factored into the Council Office budget in anticipation of the Administrative Operations Supervisor's retirement and return as a part-time employee. Develonment Services - $300,000 budgeted for contract street striping has been transferred to Public Services. Also, $224,300 was added to Development Services budget to cover the cost of the departmental reorganization that was approved by the Mayor and Council on November 19,2007. In response to the budget deficit situation, and recognizing the downturn in the economy and development, the Development Services Department's budget savings measure total $1,090,400. This is comprised mainly of holding the following fourteen (14) positions vacant: (1) Assistant Director (1) Deputy City Engineer (1) Real Property Specialist (I) Survey Supervisor (1) Principal Engineer-Land Development (1) Traffic Engineer (1) Plans Examiner II (2) Building Inspectors I (1) Plans Examiner I (1) Senior Planner (1) Associate Planner (2) Planning Aides Fire Denartment - In FY 2007-2008, $323,000 was added to the budget to fund 6 positions (3 firefighter and 3 firefighter/paramedic) for six months in accordance with the fire staffing MOU negotiated in 2004. At the direction of the Mayor and Council and in light of the City's serious budget situation, only 4 positions (3 firefighter/paramedics and xi 1 firefighter) were hired. The net additional cost to fund these positions fully for 12 months in FY 2008-2009 is $204,900. On September 17, 2007, the Mayor and Council approved a contract between the San Manuel Tribe and the Fire Department for the provision of Fire Department services to the Tribe. In return, funding from the Tribe will cover the cost of 1 additional Dispatcher I and 1 Mechanic I (combined cost of approximately $115,600). Part of the Fire Department's budget savings measures include leaving three (3) positions vacant (Admin. Assistant, Fire Prevention Tech, and Mechanic I). Overtime was reduced by $100,000 by canceling overtime for special events and meetings. Also approved as a budget savings measure was reducing the General Fund deficit with the use of one-time revenues previously designated for the Fire Department including: $425,000 ($350,000 of which was previously designated for replacement of the antiquated station alerting system) from one-time revenues generated from the City's fire service agreement with the San Manuel Tribe; $800,000 in one-time funds from the expected sale of the fire garage property; and the use of $110,000 ofUASI grant monies to cover the cost of the Disaster Preparedness Coordinator position. Facilities Manal!.ement - $44,500 for (1) Parks Maintenance Worker I position and $71,400 in M&O and contract services funding has been transferred from Facilities Management to the Parks and Recreation Department related to pool maintenance which will now be managed by Parks. The following full-time positions will also be held vacant and unfunded to contribute to the elimination of the General Fund deficit: (2) Customer Service Representatives (2) Plumbers (1) Maintenance Mechanic (2) Custodians (1) Facilities Scheduler (1 ) Electrician (1) Office Assistant Additionally, Facilities Management will eliminate the security guard at Villasenor Library and one of the security guards at the Metrolink station. Facilities plans to generate an additional $93,000 in savings with the elimination of custodial replacement equipment and capital funding for building component replacement. General Government - Overall, the budget for General Government has decreased by $4,876,800. The primary reason for this decrease is related to the reduction of contingencies budgeted for anticipated increased personnel and benefit costs. In FY 2007-2008 approximately $5,589,500 was budgeted in anticipation of (at that time) yet to be determined or approved costs related to the implementation of the classification and compensation study, 2.7% @ 55 retirement plan for miscellaneous employees, and Charter 186 costs. For FY 2008-2009 these costs have been allocated to departmental budgets and, with the exception of Charter 186 mandated costs, no other xii personnellbenefit increases are expected to be negotiated. $2.4 million has been included in the FY 2008-2009 Budget for the upcoming Charter 186 process. A one-time credit of $1,200,000 was factored into the General Govemment Budget related to excess funds that have accumulated in the City's PERS trust account. This balance represents funds that have accumulated over the years. A review of this trust is in process and if it is determined additional (or less than anticipated) funding is available the City Manager will be notified. $65,000 budgeted to pay for insurance costs related to the Route 66 Event have been deleted and $25,000 budgeted for the CA Welcome Center has been deleted and will be paid directly by EDA. Per the actions approved by the Mayor and Council at the April 7th, 2008 Council Meeting (as part of the mid-year budget balancing measures approved), responsibility for the $657,000 debt service payment on the Library has been transferred to EDA. Human Resources & Civil Service - Transferred to Human Resources is $39,000 previously budgeted in Civil Service for pre-employment medical exams, pre- employment drug testing, and 2nd and 3'd opinion appeals. Civil Service has reduced part-time salaries by $16,000 with the layoff of (I) part-time position. $6,400 in fulltime benefits savings is also factored in with the two month delayed hiring of a permanent Chief Examiner. Human Resources reduced funding for advertising and pre-employment physicals by a combined total of$28,000 in anticipation of a significant reduction in new hires. Mavor's Office - The Mayor's Office has reduced their expenditure budget by $123,300 through the reduction in contractual and maintenance & operation line items by $65,000 and holding (not funding) the position of Admin. Assistant to the Mayor vacant (savings of$58,200). Parks & Recreation - $44,500 for (1) Parks Maintenance Worker I position and $71,400 in maintenance & operations and contract services funding has been transferred from Facilities Management to the Parks and Recreation Department related to pool maintenance which will now be managed by Parks. Additionally, one-time project funds of $120,000 related to a cell-phone tower agreement with Parks have been deleted. (Remaining funding will be available for request to carryover from FY 2007-2008 into FY 2008-2009 during the carryover process in August.) $149,000 in Measure Z funds have been allocated in the Parks & Recreation budget related to Operation Phoenix activities. These proposed expenditures were approved by the Measure Z Oversight Committee at its May 28th meeting. xiii The Parks & Recreation Budget was reduced by $382,400 with approval of the following measures: . Reduction in hours/operation of recreation/community centers- savings of $1 05,000 . A shift of $50,000 in personnel costs to LMDs. . Elimination of $20,000 funding for Children's Place Museum . Restructuring of recreation program staffing including holding vacant (3) Center Supervisor positions. Public Services - $300,000 budgeted for contract street striping has been transferred from Development Services to Public Services. Additionally, in the Preliminary Budget, $11 0,000 in funds budgeted for (2) vacant Electrician I positions were transferred to contractual accounts for contract street light maintenance. As part of Public Services budget savings measures, General Fund expenditures were reduced by $985,200. Most of this reduction is a result of not funding 16 full-time positions including: (1) Senior Office Assistant (1) Maintenance Supervisor (1) Maintenance Worker I (7) Maintenance Worker II (2) Electrician I (3) Electrician II (1) Fleet Operations Coordinator As a result of keeping these positions vacant, the contract for street light maintenance has been increased by $150,000 to a new total of $260,000. Additionally, contract tree trimming has been reduced by $200,000. OTHER FUNDS OVERVIEW Other funds include special revenue funds such as Refuse, Library, Animal Control, Stadium, Asset Forfeiture and Transportation. It also includes Internal Service Funds such as Fleet, Information Services (IS) and Worker's Compensation. Internal Service Funds The Fleet Fund's operating costs were estimated to increase by approximately $542,000. Approximately $200,000 of this is for increased fuel costs. Also contributing to this increase are the costs of the recently approved classification and compensation study, and the implementation of2.7%@55, which have increased costs for existing staff by approximately $264,900. However, through a number of budget savings measures the amount of the $542,000 increase has been reduced to approximately $289,900. Some of the approved Fleet reductions include: . $80,000 decrease in various M&O accounts including outside vehicle maintenance . $50,000 decrease in overtime funding . $60,200 decrease in funding for 3 part-time positions xiv . $52,100 decrease in full-time personnel costs with deletion of funding for an Administrative Assistant position and an Equipment Maintenance Supervisor position. The Information Technololnl - Overall, IT lowered operating costs by approximately $259,000 through the deferral of 800 MHz upgrade and reductions in contingencies for citywide computer replacement. $393,600 has been budgeted for the "911 - Public Safety Answering Point" (PSAP) upgrades. However, this project is fully reimbursable from the State. Uti!itv Fund & Teleohone Fund - Utility costs to the General Fund are expected to be approximately the same as FY 2007-08. Facilities Management has identified replacement of coils on the Police Department's four HV AC units as a priority (report presented to Council earlier in the year). An estimated debt service payment of $100,000 has been factored into the budget in anticipation of financing the repairs. The cost of this payment is expected to by offset by the energy savings generated from this project. Telephone costs for the General Fund have been decreased by $112,300. $50,000 of the savings is expected to be achieved through the recent consolidation of citywide cell phone plans to a single provider and the pooling of minutes. An Office Assistant position is also being held vacant for the year to achieve savings. Workers Comoensation and Liabilitv Fund Costs - Human Resources reduced costs to the General Fund by approximately $274,800 due to expected decreases in claims and insurance premium costs and reductions in various maintenance and operations costs and contractual costs. Intel!.rated Waste Manal!.ement Fund (lWM) Although approximately $458,000 in one-time capital outlay costs have been deleted from the IWM budget, IWM expenditures overall are expected to be approximately $1,597,300 higher than the previous year. $800,000 of this is a result of the increased salary and benefit costs for existing personnel related to the classification and compensation study and enhanced retirement benefits negotiated for all non-sworn City employees. Debt service costs have also increased for the recent purchase of replacement refuse trucks. (Please see "debt service" section of this document for a detailed list of vehicles financed.) Finally, increased fuel costs have contributed to the overall increase in IWM's operating costs. Because costs for maintaining existing service levels have increased, and revenues remain relatively flat, a rate increase was recently approved. At 6/30/09 the IWM fund balance is projected to have a deficit balance of $1,923,500. Once revenues from the rate increase are in effect for a period oftime, it is expected that this deficit will begin to decrease. Library Fund At the February 19, 2007 meeting of the Mayor and Council, the set-up and operation of a bookmobile was approved at a cost of $195,500. However, in light of the City's budget situation, this progranI was eliminated and hours of operation were reduced at library branches for combined savings of $384,700. Savings from reduced hours will be in the form of personnel savings by leaving 4 positions unfunded. Estimated revenues (and corresponding related expenditures) from the State are expected to be approximately $37,700 less than budgeted in FY 2007-2008. Although the Library expects to xv receive State funds of $78,800 and generate library revenues of approximately $79,500, the General Fund is expected to subsidize the Library operation with a transfer-in to the Library Fund of$2,815,500. Animal Control Fund A one-time $30,000 transfer from the excess balance of the microchip trust fund has been added to the Animal Control Fund for facility improvements at the Animal Shelter. This trust has now been closed and revenues and expenditures related to the microchip program will now be reflected directly in the Animal Control Fund. As part of the budget savings measures approved by the Mayor and Council, the Director position will be staffed part-time, a part-time License Checker position will be eliminated and one Customer Service Representative position has been left unfunded. CAPITAL PROJECTS The Mayor and Common Council approved the FY 2008-09 to FY 2012-13 five-year CIP at the September 2, 2008 Council Meeting (Resolution #2008-357). Detailed information regarding projects planned over this five-year period can be found in that document. Projects approved for FY 2008-09 have been incorporated into this final budget document under the "Capital Improvement Projects" tab. GRANT FUNDING City departments continue to diligently pursue grant opportunities. The Mayor and Council should note that there is a competitive aspect to many of these grants and the City is often in competition with other agencies for the same grant dollars. Law enforcement grants are expected to be approximately $ 661,700 less than budgeted in FY 2007-2008. Schedule "A" attached to this overview provides a listing oflaw enforcement grant funding that has been reduced. CONCLUSION The City of San Bernardino's elected officials, employees, and citizens face many challenges in adopting a balanced budget for FY 2008-2009. This budget document has been designed to assist the Mayor and Council in facing these challenges. Although careful preparation has gone into this document, it must be considered a flexible document. The annual budget, while a financial plan for the City, must be dynamic enough to accommodate the unanticipated. 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U Attachment "C" o o "" N ro "". <0 0000 0000 (J) 'I"""" "I:t 'I"""" IDMlliai 0'> C'\I'I"""" or- ~~ ~ ,..: CIl CIl ll.. >. 0> o "'0 u; e: 8"5 III ~~~ ~ -(f)t.lJlf) ~o<(Q.l U) Q:)o.::: a::.E(I)N W Q.l QJ (l) Cl. c: Q) ~ ~Q)LL~ ::l V) ::: ro .5 'S Q) 0 Q) 0 lLll::f-:; I- '" i: Q) Ul '" 0:: " '" - '" 0> " ::> m BUDGETING & ACCOUNTING POLICIES The City of San Bernardino, California was incorporated on April 13, 1854 as a Charter City and operates under a "Strong Mayor" form of government. The Mayor is elected at large by voters citywide while the seven (7) Councilmembers are elected by voters within their respective wards. Through the delegation of the Mayor, the City Administrator provides overall management and supervision of all City departments. The City provides the following services: public safety (police and fire), highways and streets, sanitation, health and social services, culture-recreation, public improvements, community development (planning, building and zoning), public utilities (water and sewage), and general administrative services. Annual Bude:et Process Mid-Year Budget Review The City's fiscal year begins July 1st and ends on June 30th. Preparation for the annual budget process actually begins with a mid-year review of the current year's budget. In February, City departments are asked to estimate what their actual expenditures and revenues will be at June 30th based on actual expenditures and revenues received through December (the first half of the fiscal year). Finance Department staff analyzes the departmental estimates and makes adjustments to the estimates as needed. A report is then presented to the Mayor and Council which not only details what year-end expenditures and revenues are estimated to be, but also gives a preliminary first estimate of the City's budget needs for the upcoming year. PreliminarY Budget PreDaration Departments are given their budget instructions in March. The budget instructions include: bottom-line departmental budget amounts, personnel costs for currently authorized budgeted positions, costs for internal service charges, instructions on how to use the automated budget system and current year revenue information. City departments are essentially held to the same bottom-line budget amounts as allocated in the current budget year with adjustments for changes in internal service charges, negotiated changes in personnel costs, increases/decreases in retirement and health benefit costs, and any other specific changes approved by the Director of Finance and City Administrator. Internal Service Departments (Information Services (IS), Fleet Services, Risk Management, Utilities and Telephone) prepare their expenditure and revenue budgets prior to other City departments so that internal service charges can be developed and included with the budget information and instructions given to other City departments. PreliminarY Budget Review Budget submittals are due back in Finance in early April for review and analysis before submittal to the City Administrator. Finance staff makes adjustments to departmental submittals as needed. xxix Throughout the month of April, budget hearings are held with individual City departments, Finance staff, and the City Administrator. During the hearings, departments present their budget submittals and explain any requests for increased funding. Upon completion of hearings with each individual department, the City Administrator makes final adjustments to the departmental requests. A preliminary budget document is developed which presents the cost of providing service to the community at current levels (no service reductions are included in the Preliminary Budget Document). The Preliminary Budget Document also presents the estimated funding resources available, given the current economic outlook, legal restrictions, and the availability of state and federal funding. The Preliminary Budget Document is presented to the Mayor and Council in early May. Final Budget Adoption A series of special Council meetings are held in the month of June to review the Preliminary Budget Document and, if necessary, discuss options for balancing the City's budget. Departmental suggestions for revenue enhancements and expenditure reductions are presented to the Mayor and Council for their consideration. By June 30th, the Council adopts a balanced budget through passage of a resolution. Bude:etarv Control and Accountine: The City utilizes the following general procedures in establishing its annual budgets: . The Annual Budget adopted by the Common Council provides for the City's general operations. Such annual budget includes proposed expenditures and estimated revenues for all Govemmental Fund Types. . The City Administrator or designee is authorized to administratively transfer budgeted amounts (with the exception of personnel accounts) within departments up to $25,000. Any other transfers or amendments to the budget required the approval of the City Council. Actual expenditures may not exceed budgeted appropriations at the department level for the General Fund and at the fund level for all other budgeted funds. The budget figures used in the financial statements are final adjusted amounts. . The budget is formally integrated into the accounting system and employed as a managed control device during the year for all funds. . Budgets for the budgeted Governmental Fund Types are adopted on a basis consistent with generally accepted accounting principles. . At fiscal year-end, operating budget appropriations lapse; however, incomplete capital improvements, equipment and contractual appropriations and can be carried over to the following year upon approval by the Mayor and Common Council. xxx Sil!nificant Accountinl! Policies Reoorting Entitv As required by generally accepted accounting principles, the City's financial statements present the activities of the City and its component units, entities for which the City is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the City's operations and so data from these units are combined with data of the primary government. Each discretely presented component unit, on the other hand, is reported in a separate co\unm in the combined fmancial statements to emphasize it is legally separate from the govemment. Each blended and discretely presented component unit has a June 30 year-end. Because these blended units are \el!.aUv senarate entities. budl!.ets for these entities are adonted senaratelv bv their resnective boards and not included in this document. Blended Components Units: The Economic Development Agency (Agency) of the City serves all the citizens of the City and is governed by a board comprised of the City's elected council. The activity of the Agency is reported as a separate fund in the special revenue, debt service, capital projects and enterprise fund types. Included with the Agency's activities is the San Bernardino Joint Powers Financing Authority which is a blended component unit of the Agency. Discretely presented Component Units: The Municipal Water Department (Department) of the City serves all the citizens of the City and is governed by a board whose members are appointed by the mayor of the City. The Department operates three enterprise funds: the Water utility, Sewer Utility and Geothermal utility Enterprise Funds. Each of the Department's utilities are reported as separate enterprise funds. Included with the Department's activities is the West End Water Development, Treatment and Conservation Joint Powers Authority, the San Bernardino Public Safety Authority and the Colton/San Bernardino Regional Tertiary Treatment and Water Reclamation Authority, all of which are reported as blended component units of the Department. Complete financial statements and budgets of the individual component units can be obtained directly from their administrative offices. Economic Development Agency 201 North "E" Street, Third Floor San Bernardino, CA 92401 Municipal Water Department of the City of San Bernardino 300 North "D" Street, Fifth Floor San Bernardino, CA 92402 Measurement Focus. Basis of Accounting. and Basis of Presentation The accounts of the City are organized and operated on the basis of funds and account groups. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management xxxi in demonstrating compliance with finance-related legal and contractual provlSlons. The minimum number of funds are maintained consistent with legal and managerial requirements. Account groups are a reporting device to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. The City has the following fund types and account groups: Governmental funds are used to account for the City's general govemment activities. Govemmental fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The City considers all revenues available if they are collected within 60 days after year- end. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on general long-term debt which is recognized when due, and certain compensated absences and judgments and claims which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Property taxes, franchise taxes, licenses, interest and special assessments are susceptible to accrual. Sales taxes collected and held by the state at year end on behalf of the City are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the City and are recognized as revenue at that time. Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. Govemmental funds include the following fund types: The general fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The special revenue funds account for revenue sources that are legally restricted to expenditure for specific purposes (not including major capital projects). The debt service funds account for the servicing of general long-term debt not being financed by proprietary funds. The capital projects funds account for the acquisition of fixed assets or construction of major capital projects not being financed by proprietary funds. Pronrietarv funds are accounted for on the flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. The City applies all applicable F ASB pronouncements in accounting and reporting for its proprietary operations. Proprietary funds include the following fund types: xxxii Enterprise funds are used to account for those operations that are financed and operated in a manner similar to private business or where the council has decided that the determination of revenues earned costs incurred and/or net income is necessary for management accountability. Internal service funds account for operations that provide services to other departments or agencies of the City, or to other governments, on a cost-reimbursement basis. Fiduciarv funds account for assets held by the City in a trustee capacity or as an agent on behalf of others. Trust funds account for assets held by the City under the terms of a formal trust agreement. The agency fund is custodial in nature and does not present results of operations or have a measurement focus. Agency funds are accounted for using the modified accrual basis of accounting. This fund is used to account for assets that the City holds for others in an agency capacity. Fund Equity Reservations of fund balance represent amounts that are not appropriable or are legally segregated for a specific purpose. Reservations of retained earrJings are limited to outside third- party restrictions. Designations of fund balance represent management plans that are subject to change. The proprietary funds' contributed capital represent equity through capital grants and capital contributions from developers, customers or other funds. xxxiii -~-.,:.",,,,- December 17, 2007 January 26, 2008 February 8, 2008 March 28, 2008 April 7, 2008 April 7, 2008 April 7 - April 27 2008 April 15,2008 April 17,2008 April 2008 April 28,2008 May 2008 April/May/June May 8, 2008 May June 9, 2008 June/July/August September 2, 2008 FY 2008-2009 BUDGET CALENDAR Finance begins FY 2007-2008 Mid-Year budget review-send requests for information regarding vacant positions to departments FY 2007-2008 Mid-Year instructions sent to departments FY 2007-2008 Mid-Year submittals from departments due back to Finance Finance distributes goals, accomplishments, descriptive test, and organizational charts to departments for update FY 2007-2008 Mid-Year Budget Review approved by the Mayor and Council Internal Service Departments receive expenditure/revenue budget instructions Finance distributes budgeted personnel costs and information to departments for review Internal Service expenditure budgets due back to Finance Updated goals, accomplishments, descriptive text, and organizational charts due back to Finance Budget meetings with Internal Service Departments, City Manager and Finance Finance distributes expenditure budget instructions distributed to departments Finance works with departments to develop revenue estimates Budget Ad-Hoc Committee meets periodically to work on budget issues Draft expenditure budgets due back to Finance from departments Budget meetings with individual departments, City Manager and Finance as needed Distribute Preliminary Budget Document for FY 2008-2009 MeetingslWorkshops with Council Adoption of FY 2008-2009 Budget by Mayor and Council xxxiv City of San Bernardino Department Summaries Citv ManaJ!er The City Manager is responsible for the day-to-day administration of City govemment. The City Manager provides overall management and supervision of all City departments. The City Manager's Office acts as the nexus for interaction, coordination, and communication among all City departments. The City Manager's Office is responsible for managing budget resources, carrying out policy implementation, and providing analysis and recommendations to aid in policy development. Providing a sounding fiscal direction for the City is the main goal of this department. This process is accomplished by the oversight and assistance with the preparation, adoption, and maintenance of each annual budget. The City Manager's Office, in addition to providing the lead role in policy formulation and budgetary management, focuses on special projects as directed by the Mayor and Common Council. This department performs the agenda development function for the Mayor and Common Council, administers the City's Employee' Rideshare Program and coordinates grant writing efforts. Citv Attorni!l!. The City Attorney is an elected position established by the City Charter. The City Attorney is the chief legal advisor for the City, and for all Departments, Boards, and Commissions of the City. The City Attorney's Office provides legal counsel and representation for the City, prosecutes and defends legal actions, and protects the interests of the public. The City Attorney, with a staff of 24, including 9 attorneys, secretaries and investigators, provides the following important and valuable legal services: . Defends the City in civil actions brought against the City, its officials, employees, and its departments; prosecutes violations of the City's Municipal Code and certain state laws; and, pursues actions to recover costs from third parties for damages and liability to the City. . Negotiates reviews, edits, and drafts contracts and other transactional documents and agreements for the City. . Serves as general legal counsel and representative, researches, prepares ordinances, resolutions, and legal opinions on a wide variety of issues, and advises City employees regarding liability issues. xxxv -'"""-".~ Citv Clerk The City Clerk is elected at large to a four-year term. The City Clerk is custodian of all public documents for the City of San Bernardino. In addition to this, the City Clerk's Office is responsible for the City's Business Registration Division, the Record and Information Management Program (RIM), all City elections, and the City's Passport Acceptance Facility. The City Clerk serves as the filing officer for all Campaign Statements and Statements of Economic Interest and is responsible for the preparation and distribution of City Council agendas and minutes. Division: 031 Administration The City Charter mandates that the City Clerk maintain all official City records, including minutes, agendas, resolutions, ordinances, agreement, contracts, etc., and attend all City Council meetings. Also State mandates designate the City Clerk as the filing officer for all Campaign Statements and Statement of Economic Interest forms. In addition, the City Clerk's office is responsible for conducting any general or special elections required as a result of a recall, referendum, initiative or charter petition filed and determined qualified. The Administrative Division is in charge of the SB90 Claim open meeting act process. Division: 032 Elections The City's next regular election is scheduled to take place during the 2009-2010 fiscal year; the City Clerk will issue nomination papers and serves as the Filing Officer for candidates campaign statements and Statement of Economic Interests. Division: 033 Business Registration The objective of the Business Registration Division is the efficient collection of business registration fees. This division is also responsible for tracking and collecting Uniform Transient Lodging Tax (TLT). The Business Registration Division registers over 17,000 businesses and collects over $8,000,000 in Business Registration and TLT revenue. Division: 035 Rim Program The objective of the RIM Program (Records & Information Management Program) is to control costs, increase space availability, streamline delivery of information and record-keeping systems and preserve the City's historical documents. The goal of the RIM Program is to strive to provide information in the most effective manner. xxxvi Citv Treasurer The City Treasurer is a part-time position elected at large to a four-year term. The City Treasurer is responsible for overseeing City investments and related policies as established by the Common Council. The City Treasurer gives direction to the Treasurer's Office staff on when and what types of investments to make on behalf of the City and Water Departments. Prior to any investment being made, the City Treasurer reviews each investment for safety, liquidity, and yield. Civil Service Civil Service provides employment services for all classified positions in the City and the Water Department. This includes development of testing standards and content, and administration of all pre-enJployment written, oral and performance testing resulting in certification of candidates for over 300 job classifications. Civil Services ensures compliance with the Civil Service Rules, and review appeals to the Civil Service Board. Code Compliance Under the direction of the Mayor's Office, Code Compliance is responsible for the implementation of the Mayor and Council's Comprehensive Blight Reduction Strategy. The Director of Code Enforcement, under the direction of the Mayor, is also responsible for the coordination and implementation of the Mayor's crime-fighting and neighborhood beautification program Operation Phoenix. The programs included in the division are: Code Enforcement, Weed Abatement, and the Graffiti Removal Contract. Division: 071 Code Enforcement The Code Enforcement Division is responsible for enforcement of the city's property maintenance standards as well as other municipal code requirenJents pertaining to land use, substandard housing, health and sanitation. The Division receives and investigates complaints, does active enforcement and follows up to assure compliance and correction of violations. The Division also provides staff support to the Board of Building Commissioners. Division: 073 Neighborhood Revitalization The Neighborhood Revitalization program addresses blight by responding to complaints and active enforcenJent. The Program is funded with CDBG grant funds that must be applied for on an annual basis. xxxvii Division: 074 Weed Abatement The Weed Abatement Division monitors all parcels for excess weeds and solid waste hazards. Abatement notices are mailed to owners of property requiring clean up. After a designated period of time, if the property owner has not corrected the problem, the city corrects the violation and bills the property owner for clean-up related costs. Division: 075 Operation Phoenix Operation Phoenix is a comprehensive program using strategies of Suppression, Intervention, and Prevention to reduce crime. Suppression requires an aggressive program to fight crime. Intervention includes an initiative to intervene with people who are currently involved in criminal activities in an effort to keep them from continuing their criminal behavior. Prevention is geared towards attacking crime at its roots and creating a community environment that redirects people, especially our youth, toward positive activities before they get involved and become entrenched in criminal behaviors. Although Operation Phoenix targets geographics areas many of the concepts, especially collaboration between agencies, are applied citywide. Operation Phoenix has approximately fifty partners including state and federal and county agencies as well as community, faith based, business and education organizations. Division: 077 Graffiti Removal The city contracts with Los Padrinos for the Graffiti Removal Program. They are responsible for removing all graffiti from the city's neighborhoods and public areas. Division: 079 Single Family Residential Insp. Prog. The implementation of the Volunteer Inspection Program enables the Code Enforcement Department to be more proactive in accomplishing City goals of beautifying the City and also to reduce the frnancial impact on the Code Enforcement Department for the pilot program for Single Family Residential Housing Inspections. Common Council The Common Council is an elected body with legislative powers to enact ordinances, resolutions, policies, and enforcement, and funding actions to enhance the social and economic well being of the City and its citizens. Residents within their respective wards elect the seven members of Council to four-year terms. The seven Council members serve at various times on a number of sub-committees including Personnel Committee, Ways & Means, and Legislative Review. Support personnel, funding and equipment is necessary to accomplish the goals, strategies, and objectives of this body. xxxviii .-., Development Services Development Services is responsible for planning and administration of the City's regulatory functions relating to proposed and existing development, permitting and inspecting buildings and related site improvements, design and construction of public improvement projects, real property management, assessment district services, acquisition and vacation of easements and right of way, and compliance with the City's National Pollution Discharge Elimination System (NPDES) provIsions. Division: 181 Administration The Administrative Division of the department is responsible for the overall policy direction and management of the department. The division provides administrative support to management staff and department divisions as well as telephone/reception support to the staff and the public at the front counter. The division is also responsible for budget preparation and maintenance, billing for departmental services, processing all invoices and purchase orders, and personnel processing and policy. The department's managers provide the connecting link between what should be done (strategic planning) and what is done (operational control). Division: 182 Real Property The Real Property Division maintains records on annexations, dedications, vacations, easements, rights of way, and prepares all legal descriptions. The division also handles all aspects of sale and purchase of city property, including right of way and easement acquisitions. The division maintains records on all city property and leases, and is responsible for maintenance and administration of assessment districts, prepares assessment rolls and responds to public inquiries. The division is also responsible for processing all street name changes. The division provides staff support to the Underground Utility District Committee. Division: 183 Public Works/Engineering - CIP/Design The EngineeringlDesign Division designs of all public improvement projects, prepares plans, specifications and estimates. The division maintains all record maps and drawings. The division administers the design and construction of Capital Improvement Projects, special City facilities, recreation park projects, and administers Federal/State funded projects as adopted by the Mayor and Common Council. The engineering requirements are based on the California Building Code, City's Standard Drawings, Standard Policies and Procedures, Standard Specifications for Public Works Construction the Public Contracts Code, the California Civil Code, and standards of the State of California Department of Transportation (Caltrans). ! ~:i 1 II '1 j) Division: 184 Field Engineering/Inspection The Field EngineeringlInspection Division is responsible for contract administration, change orders and progress payments on all public works, NDA, Airport Authority projects, and major EDA projects. The division provides inspections on all public improvements, onsite inspections for all construction other than buildings, landscape assessment districts, street cuts and lane closures, material testing for both CIP and land development projects. The inspector's role is to xxxix ensure compliance with project plans, specifications, and City standards. This division also includes the City survey crew whose duties include preliminary survey for all CIP projects and verification of new and replaced monumentation. Division: 185 Traffic Engineering The Traffic Engineering Division handles all traffic complaints, and issues work orders for installation of signs and marking and/or modifications. The division reviews all development plans for traffic related issues, and traffic impact analyses, calculates traffic fees, determines needs for traffic studies, operates traffic modes, times signals, and studies accidents and recommends solutions. The division prepares Federal/State aid transportation-related funding applications on behalf of the City. The division provides staff support to the Traffic Safety Committee, and provides support to Risk Management on traffic related issues. Division: 188 NPDES The National Pollution Discharge Elimination System (NPDES) staff inspects construction sites for compliance with Storm Water Pollution Program (SWPP), as well as commercial and industrial businesses and municipal sites for compliance with Water Quality Management Plans (WQMP). Staff also provides input in the design of development projects, tests water quality for reporting purposes, participates in multi-agency committees, ensures contract compliance with the City's Municipal Separate Storm Sewer System (MS4) permit, and participates in public education programs. Division: 190 Planning The Planning Division's responsibilities include periodic update of the City's General Plan (including the State mandated land use, circulation, housing, open space, conservation, noise and safety elements, as well as several optional elements) and processing of applications for conditional use permits, subdivisions, variances, and development permits consistent with the City's General Plan and Development Code, and other planning-related laws as outlined in the California Govemment Code. Staff also provides support to the Planning Commission and DevelopmentlEnviroumental Review Committee, and provision of land use and development processing information to the general public. The division oversees environmental analysis for public and private projects, prepares and administers specific plans and area plans, conducts special studies related to land use and development and works with other agencies and the public on special project related to land uses such as recreation trails, transis-oriented development, redevelopment and neighborhood revitalization. Division: 191 Building and Safety Inspection , i I I The Building Inspection Section seeks to establish the nexus between the Mayor and Common Council's enactment of regulations and the desired result. Responsibilities include inspection of new and rehabilitative construction in commercial, industrial and residential building, the enforcement of various municipal and state regulations that pertain to construction and use of structures, enforcement of building codes, development code, state laws and regulations pertaining to energy and disabled access requirements, implementation of the City's unreinforced masonry building mitigation program, providing staff support to the Disabled Access Appeals Board. xl Division: 192 Building and Safety Plan Check The Building Plan Check Division is responsible for providing plan check services for review of all building plans and calculations to assure compliance with building codes, state laws and regulations, state energy and disable access requirements and City ordinances. The division is also responsible for providing front counter assistance to the public for issuance of building permits, permit processing information, status and requirements. The division provides staff support to the Disabled Access Appeals Board and the DevelopmentlEnviroumental Review Committee. Division: PW/Engineering Land Development The Public WorkslEngineering Land Development Division provides plan checking on improvements within the public right of way, checks subdivisions, parcel maps, and records of survey for conformance with the Subdivision Map Act. The division maintains all record maps and drawings. Staff members provide information to the public, issue public works-related permits, and calculate fees for development. This division prepares standard specifications for use by the development community in preparing plans. Facilities Manallement Facilities Management provides building maintenance and custodial services for 142 City owned or leased buildings including: City Hall, Carousel Mall and the City Yards. The Department also enforces parking regulations, issuing over 24,000 citations annually. Division: 321 Administration Facilities Management Administration provides the overall supervision for the department including personnel, policy and budget administration. Facilities Management Administration also provides support to the following divisions: Utilities, Telephone, and Parking Districts. Division: 324 Custodial Maintenance The Custodial Maintenance section provides custodial services to a majority of City-owned facilities. Custodial Maintenance also does set-ups for special events. Division: 325 Building Maintenance The Building Maintenance section provides skilled craftsmen to perform facility maintenance in City-owned buildings. Services include electrical maintenance; HV AC maintenance, plumbing, and carpentry. xli Division: 326 Parking Control The Parking Control section provides enforcement of municipal codes relating to parking in downtown parking lots and handicapped parking throughout the City. The section also administers the collection of fines and the ticket review process. Finance The Finance Department is responsible for the City's financial planning (budgeting); accounting of the City's resources; fair and accurate reporting of the City's financial position; and management and control of all of the City's financial activities. Additionally, the Finance Department provides data and analysis to assist the City Administrator, Mayor, and Common Council in formulating policies. The Finance Department provides the following support services to City Departments: accounting, accounts payable, payroll, purchasing, budgeting, and cash management. The Finance Department also administers the Printshop. Division: 121 Administration The Administration Division of the Finance Department is responsible for managing and maintaining the City's financial records and for providing meaningful reports to elected officials, City departments, the general public, and other entities. Finance Administration is also responsible for other various financial functions including payroll processing, accounts payable, general ledger, budgeting, billing and collections. Division: 122 Purchasing The Purchasing Division of the Finance Department is responsible for the procurement of goods and services for City Departments at the best terms and price possible. Purchasing maintains a bidder's list which provides for fair access to public funds. Public bid openings are conducted as required and departments are assisted with contract compliance and administration. Fire Deoartment The Fire Department provides protection of life & property from fire and other disasters; provides emergency medical services; conducts safety inspections of businesses; educates the public through school and disaster preparedness programs; responds to hazardous materials incident scenes; provides aircraft rescue and firefighting; and is responsible for City wide disaster preparedness. xlii Division: 201 Administration The Administrative Division is responsible for the administration and coordination of the total department, to include: budget preparation and management, payroll, personnel matters and planning. The physical plant consists of 12 fue stations and one vehicle maintenance shop. The Central station houses the Administrative Offices, the Fire Prevention Bureau and the Disaster Preparedness Program. One station at the San Bernardino International Airport Authority is staffed on an "as needed basis". Division: 202 Emergency Operations The Emergency Operations Division protects life and property from fire and other disasters and provides medical care. The division is responsible for all emergency operations necessary to protect life and property and the training necessary to mitigate the related events. All suppression companies also perform fire protection inspections, hazard reductions operations, public education programs, fire station and equipment maintenance. Division: 203 Fire Prevention The Prevention Division conducts inspections for the prevention of fire and enforces all fue codes and related laws and is responsible for arson investigations. In addition, the Division conducts fire and life safety plans review and coordinates with the Police Department and Code Enforcement with blight eradication efforts. Division: 204 Vehicle Maintenance The Vehic1e Maintenance Division performs preventative maintenance and repair of all fire vehicles and apparatus. The activities are anticipated to provide an adequate level of preventative maintenance and unit repairs. Division: 205 Fire Dispatch Fire Dispatch provides dispatching and radio communications for the department on a 24-hour basis, as well as after hours dispatching for other City departments. Division: 206 Disaster Preparedness The Disaster Preparedness Division coordinates the City's Disaster Response and mitigation programs. The activities provide and enhance the efficiency of all city emergency management operations. Division: 207 Fire Rental Housing Inspection Division The Rental Housing Fire Inspection Division is part of the City of San Bernardino's overall effort to encourage upkeep of multi-family rental housing units. Owners of these types of xliii r structures are required to maintain these units in accordance with applicable housing, fire, building, and property maintenance codes and standards as adopted by the City. General Government General Government consists of two sections: 1.) Fine Arts & Cultural Affairs; and 2.) Non- Departmental. Funds budgeted for Fine Arts support various prograins that aid the City in improving its community, developing and enhancing the cultural and aesthetic values of the City, and developing the civic affairs of the City. The Non-Departmental budget identifies and accounts for citywide program costs which are not directly applicable to anyone department. Division: 091 Fine Arts & Cultural Affairs Funds budgeted for Fine Arts support various programs that aid the City in improving its community, developing and enhancing the cultural and aesthetic values of the City, and developing the civic affairs of the City. Request for funding are presented to the Way & Means committee which then presents its recommendations to the Mayor and Common Council. Division: 092 Non-Departmental The Non-Departmental budget identifies and accounts for citywide program costs which are not directly applicable to anyone department. Examples of items budgeted here include contingencies for anticipated MOD and Charter 186 salary and benefit increases, debt service on the City Hall building and miscellaneous audit and consulting fees. Human Resources The Human Resources Department is comprised of three divisions; Adrninistration/Personnel Services and Risk Management. and Workers' Compensation. The Adrninistration/Personnel Services Division is responsible for recruitments; administration of employee benefits; classification and compensation; tuition reimbursement program; employee training; employee relations and negotiations; grievance hearings; EEO investigations; new employee processing and employee separations. Additionally the Human Resources Director is responsible for all Risk Management functions (Workers' Compensation and Liability). Mavor The City of San Bernardino operates under a "Strong Mayor" form of municipal govemment. Elected citywide by the residents of the City to a four-year term, the Mayor is the executive leader of the City of San Bernardino. The Mayor is responsible for general supervision of the xliv city's management and operation, and for goal setting and policymaking. The Mayor also serves as the executive leader of the Economic Development Agency. Members of the Mayor's staff are responsible for supporting the Mayor's executive functions in the City and for acting as intergovernmental and community liaisons on behalf of the Mayor and City. Members of the Mayor's staff are responsible for shepherding implementation of various initiatives, projects and priorities of the Mayor, In collaboration with the City Council, City Manager, city departments, and community. The Mayor's Office is responsible for public information regarding the City, for stewarding arts and cultural affairs in the City, and for hosting visiting dignitaries. Parks, Recreation & Communitv Services The Parks, Recreation and Community Services Department provides a diversified system of parks and open spaces, recreation centers, programs and community services to meet social and leisure needs and enhance the quality of life for all City residents. The Administration Division manages personnel, finance and community services. The Parks Division maintains parks facilities and conducts landscape plan checks and inspections services. The Recreation Division provides community and social services as well as recreation programs for all ages. Division: 381 Administration The Administration Division is responsible for the total administrative management of the Parks, Recreation and Commnnity Services Department. This includes all matters of finance, accounting, personnel, risk management, facility reservations, projects and programs management and other related department functions. The clerical staff processes more than 30,000 various letters, memos, forms, applications and other documents as well as filing and other administrative functions for the department. Division: 382 Park Maintenance The Park division provides diversified maintenance and construction activities at over forty (40) park facilities totaling 550 acres. These activities include yearly ball field maintenance, fencing, bleacher and plumbing repairs for twenty-five (25) little league fields and one (1) baseball field. Repairs to play structure at twenty-nine (29) play grounds and plumbing repairs at twenty-five (25) park restroom facilities. Additionally, the division is responsible for administration of seven (7) landscape and mowing contracts totaling over 306 acres. These sites include the landscape maintenance of the Carousel Mall, Public libraries, City Hall, Animal Shelter and various landscape areas such as Mt. View Avenue, Waterman Avenue and Muscupiabe Avenue. The park division also maintains the fountains at City Hall and the Carousel Mall. In addition, the division maintains fifty-one (51) Landscape Maintenance Districts (LMD) totaling over 6,602 assessed parcels. xlv Division: 383 Recreation The Recreation Division is responsible for developing and implementing quality, value-based programs that encourage healthy lifestyles and celebrate the community's diversity. We provide quality recreation, social, and cultural activities for your, adults, and families. We accomplish our vision "Creating community through people, parks, and programs" by offering programs and services at our community centers, swimming and wading pools. Other programs include adult and youth sports, summer, after-school and off-track school sites programs. We administer various grants such as senior nutrition, summer lunches, and a head start program. In addition, the division gives oversight and supervision to the Senior Companion Program (SCP) and Retired and Senior Volunteer Program (RSVP). Division: 384 Center For Individual Development (C.LD.) The Center for Individual Development (C.I.D.) provides a wide range of therapeutic and inclusion recreation services for people with disabilities. Programs include aquatics, after school recreation, leisure education and special events. The customers served include those with physical disabilities, mental illness, seniors, and those without disabilities. The C.LD. is operated through ajoint powers authority consisting of the City, County and School District. Division: 386 Senior Citizens Center The Downtown Senior Center and the Perris Hill Senior Center facilities offer a wide range of services to seniors including senior nutrition, health services and screening, and educational and recreational programs. Division: 387 Norton Gym/Galaxy Ballroom The Norton Recreation Center and Galaxy Ballroom provide a variety of recreation programs for all ages. The Norton Gymnasium tennis courts, racquetball courts, fitness and weight room offer health and wellness program for both youth and adults. The Galaxy ballroom. Provides rental opportunities for family gatherings, business seminars and various special events. Division: 388 Community Centers The Community Centers provide a wide range of recreational, cultural, youth and adult services, and rentals. This cost center's programs include after-school, drop-in, leisure education, computers, special events, teen programming, drug prevention, aquatics, summer lunch/nutritional programs, and special interest/contract classes. Grants are also administered within this division. xlvi __h,;......-._,"" Division: 389 Aquatics/Sports The Aquatics/Sports division provides citywide aquatic programs and maintenance at six locations throughout the city. Adult sports programs, fitness classes, ball field and tournament reservation, and liaison to "Run the Route" and supervision of the cooperative use of Mills Community Center. Contracts with sports management groups, and liaison with various sports associations. Police Deoartment The Police Department provides general police services to the City. It is the Police Department's responsibility to protect life, property and human rights, reduce fear of crime, and increase neighborhood vitality in partnership with the community. Division: 211 Administration Under Police Chief Michael A. Bildt, department personnel are focused on identifying at risk corridors and high-density crime areas throughout the city and delivering innovative, proactive police services to these target areas with a goal of mitigating violent crime. These programs will involve working synergistically with neighboring police agencies, federal and state agencies, and community and city leaders to provide cost effective solutions to identified community problems. Division: 212 Station Command Station Command provides 24-hour functional control of all police services and operations. The Watch Commander serves as the operational head of the department in the absence of the Chief of Police. He/she directly supervises personnel assigned to the Front Desk, and receives, evaluates and responds to citizen complaints. Station Command is managed by three Lieutenants assigned with responsibility for the various Patrol shifts. Three Assistant Watch Commanders (Lead Sergeants) assist them in this function and also staff the Watch Commander's Office. Each Watch Commander is responsible for management and oversight of the deployed Patrol shifts, the station and all functions of the police department. Division: 213 Patrol The Patrol Division is directly responsible for crime suppression and enforcement activities, community policing activities, first response to emergencies, enhancing community safety and providing a good level of police responsiveness. Police officers are distributed city-wide within a structured Patrol Beat Plan designed to provide beat stability, build ownership of the beat by officers (called territorial imperative) and enhance police-community partnerships to work on community identified problems. In addition to policing activities arising from calls for service, Patrol Division personnel proactively address identified problems enlisting assistance from specialized details, including detectives, traffic, vice/narcotics, gang unit (MET), and graffiti task force. xlvii Division: 214 Carousel Mall The Carousel Mall unit oversees the administration of the San Bernardino Municipal EnforcenJent (SBME) unit, providing the uniformed security presence in the public areas and parking lots encompassing the Carousel Mall and downtown parkinglbusiness district. Division: 215 Vice & Narcotics Vice & Narcotics is responsible for investigating vice and narcotics activities, overseeing and administering asset forfeiture cases, investigating applications of business operators permits and ABC licenses, and investigating criminal and administrative violations of business operators permits and ABC laws. Division: 216 MET The Multiple Enforcement Team (MET) provides gang identification, repression and investigation efforts; provides gang awareness training to the public; and responds to police emergency situations requiring Special Weapons and Tactics (SW AT), and hostage negotiations. Division: 217 Traffic The Traffic Bureau provides proactive enforcement of traffic laws focusing available resources on chronic traffic accident locations, conducts follow up traffic accident investigations, and oversees the prosecution of traffic related offenses including driving under the influence and hit- and-run cases. The unit in partnership with the San Bernardino City Unified School District, manages the school crossing guard program, providing supervised street crossing at selected locations for children attending school. Division: 218 Investigations The Detective Bureau provides follow-up investigations on all crimes reported to various divisions of the police department with the exception of vice and narcotic violations and traffic violations. Investigators focus their activities on increasing the department's clearance rate, especially in the area of violent crimes, through targeting known offenders, tracking and intervening in crime patterns, and interaction and sharing of information with patrol district Crime Analysis and allied police agencies. The unit's goals of reducing crime and fear of crime are achieved through these efforts and positive interaction with crime victims and public notification of crime patterns. Division: 219 Identification & Property The Identification Bureau collects, preserves and presents in court, crime scene physical evidence, evaluates/identifies suspects from evidence collected, and participates in the State automated fingerprint identification system (CAL ill) to routinely conduct searches of latent prints against those of known criminal offenders. Forensic Technicians evaluate and enter bullet casings recovered from crime scenes and test fire recovered firearms for entry into the Rapid xlviii Brass Identification (RBI) system. RBI enables investigators to link various crimes by matching bullet casings fired from the same gun. Property stores and safeguards all evidence and property collected by department personnel and notifies victims when stolen property has been recovered. Division: 220 Financial Unit The Financial Unit oversees all budget, payroll, alarm compliance and grant program functions. The budget for this division includes department-wide internal service charges, lease payments, materials, supplies and contractual services. Personnel within this unit are responsible for payroll, purchasing, budget processes, billing, grant management, maintenance of financial records and the collection of revenue generated by the Police Department. Division: 221 Dispatch Police Communications provide emergency communication services for the community and Police Department personnel through telephone and radio contact. Dispatchers often serve as the first point of contact for the public via 911 calls and are responsible for entering and dispatching those calls for services to field personnel. It is our goal to deliver effective and efficient services through timely, courteous, and professional communications. Division: 222 Records The Records Bureau is the central collection point of all crime and traffic related reports and is responsible for processing and maintaining official documentation according to DOJ guidelines and regulations. This includes typing taped reports, entering report data into local, state and nationwide computer systems; generating monthly and annual crime statistics for DOJ and FBI; and duplicating crime and report arrests. Division: 223 Measure Z The Measure Z budget is funded from the "quarter-cent" sales tax increase approved by voters in NovenIber 2006 for the purpose of crime suppression, prevention and intervention as well as earmarked to fund additional police officers and support personnel., and other urgent general fund programs. Expenditures are monitored by the Measure Z Steering Committee and are subject to an annual outside audit. Division: 224 Personnel and Training Personnel and Training Unit oversees all aspects of the Department's hiring process which includes all sworn, non-sworn, reserve officer, citizen patrol, department volunteer and explorer positions. Recruitment is also done through this unit. A recruitment officer visits academies and job fairs as well as coordinates and administers the OPAL (Outreach Police Advisory Liaison) program for future applicants. This unit also coordinates all training aspects of the department. The Personnel & Training Unit also maintains the Police Pistol Range where officers qualify on a quarterly basis. Members of the public also utilize the range on the weekends and on one night during the week. The Auxiliary Resources Coordinator is also a part of the Personnel & Training Division. This person serves as the liaison between volunteers and the rest of the Department. xlix Division: 225 Crime Free Programs The Landlord Certification Program (Crime Free Rental Housing) was established as part of the City's comprehensive strategy to reduce crime and blight. Educating landlords on how to make their property attractive to reliable tenants, use of the tenant screening process and how to deal with suspected illegal conduct are some of the activities conducted in furtherance of the goal. The intent is to increase property values, reduce vacancy rates and reduce police calls for service. This unit is also charged with implementing the Crime Free Business Program. This provides small business owners with free education and certification program and processes with the goal of reducing crime and building a stronger partnership between the police department and merchants. Division: 228 City Jail This budget reflects the expenditures associated with booking and housing prisoners in the city jail and includes jail operation costs, contractual services for jailers and projected booking fees for those prisoners ultimately lodged at the county jail facility. Public Services The Public Services Department maintains all streets, sidewalks, curbs, gutters, street trees, and sewer mains in the City. Public Services provides administrative support to other funds including the Refuse, Fleet, and Sewer Line Maintenance. Graffiti Removal is now budgeted in the Code Compliance budget. Division: 401 Street Administration Public Services Street Administration processes work orders and complaints from residents which may include potholes, tree maintenance, sidewalks, and sewers. This division is also responsible for providing administrative and clerical support to all of the other divisions within the Public Services Department. Division: 402 Street Maintenance This section provides maintenance of 583 miles of roads, pothole filling, grading and clean up of unimproved roadway shoulders. This division also provides clean up after rainstorms and high winds and removal of illegal dumping from streets and alleys. Division: 404 Street Tree Maintenance This section provides for the regular trimming and maintenance of street trees. The City has approximately 1,500 individual requests per year for emergencies that include hanging branches, removal of dead trees and clearance for traffic visibility. City crews also clean up after windstorms. Division: 405 Right Of Way Special Projects is responsible for the spraying and removal of weeds maintaining alleys, cleaning roadway shoulders, general clean up of right- of-ways and removal of illegally dumped materials from streets. This crew supervises 20-30 Glen Helen work sentence workers on the weekends. This section also provides board-up and abatement services to the Code Compliance Department. Division: 406 Concrete This program will continue to concentrate on removal and replacement of 50,000 square feet of City sidewalks damaged by street trees, etc. This division also handles requests to bring curbs into compliance with ADA requirements. Division: 408 Traffic Signals The Traffic Signal Division maintains and operates 250 traffic signalized intersections, 8 automatic gates, 18 flashing beacons, and the City's fuel system. The section provides for testing of all new signal equipment for the Development Services-Public Works projects and private sector installations. Staff members provide 24-hour emergency response on signal or access problems, emergency replacement of accident damaged poles, controllers, signals heads, and provide response to underground alerts to mark underground installations. Also, the section inspects new signal projects, perform preventative maintenance on signals every 90 days, and makes bench repairs on assorted signal equipment. Division: Street Lighting The Street Lighting Section provides maintenance and service on approximately 11,000 city street lights. This section repairs and/or replaces damaged street lights from accidents, upgrades existing systems, responds to underground service alerts, maintains 12 sewer lift station systems. This section also maintains scoreboards and lighting systems at 33 city owned ball fields, tennis courts, parks, library exterior lights, 3 and 5 level parking structures, and other city owned parking lots. Other responsibilities include providing emergency generators for special events and electrical service support to other city departments and provide back up for emergency Traffic Signal repairs. Air OualiIV.-(AB2766) , i I' ,f )~ m tl The Air Quality Fund must be used for projects that help reduce pollution coming from mobile sources, such as cars and trucks. This goal is accomplished primarily through the employee ridesharing program, which offers a variety of incentives to encourage employees to carpool, take the bus, walk, and bicycle to work. 'I \1 Ii AB 2766, which established a fee for every vehicle registered in California, is the Air Quality Fund's revenue source. A portion of the money collected is allocated back to cities for use on emissions reduction projects. Animal Control Animal Control provides a wide range of services for people and animals in our community. Providing investigative services for citizen complaints, dangerous dog hearings, bites and cruelty cases are just part of the job. Maintaining a high level of rabies vaccination compliance and pet licensing addresses health and safety issues. Protecting people from the dangers and nuisances of uncontrolled animals and keeping animals safe from mistreatment and abuse is vital to our community. Promoting, motivating and enforcing responsible pet ownership is our number one goal. Contrary to the "limited admission" philosophies of some animal shelters we maintain an open door policy. We turn away no animal, regardless of health temperament, age or condition. Unfortunately, this does not enable us to place every animal in a new home. The sad fact remains however, that many otherwise healthy animals never get adopted because there aren't enough families who want them. Our philosophy is to keep working at the root causes of pet overpopulation and irresponsible pet ownership - to provide alternatives to indiscriminate breeding of pets, to encourage people to become better pet owners and to make our community a better place for both people and animals. Division: 230 Administration The division is responsible for the administrative operation of the animal shelter. The front office staff is usually the first point of contact for the public, either by phone or in person. The staff receives and processes over 60,000 telephone calls a year. Service request calls are entered into the department's animal management and complaint tracking system and dispatched to field officers for resolution. The staff processes cash transactions for animal adoptions, owner turn- ins, redemptions and other services including billing and maintaining department files. Division: 231 Field Services Animal Control Officers in the field services division are responsible for responding to request from citizens to investigate reports of dog bites, loose or aggressive animals, cruelty cases, dead animal removal and any violation of the City Municipal Code or state codes as they relate to animals. In addition, these officers provide humane education to pet owners, individuals, groups and schools. The Licensing staff is responsible for the annual canvassing of neighborhoods to maintain a high level of rabies compliance and to promote responsible pet ownership through city pet licensing. Division: 233 Shelter Services Animal Shelter Attendants, under the direction of a Registered Veterinary Technician, are responsible for the daily care of animals in the shelter which typically averages about 200 dogs and 60 cats. These attendants provide for the daily feeding and watering of the animals and the Iii cleaning and sanitizing of kennels, cages and facilities. Staff members interact with the public when selecting animals for adoption or redemption and work closely with a variety of breeds and rescue groups that help place unwanted animals with new families. The division operates 7 days a week in providing care to the animals. Asset Forfeiture The Asset Forfeiture Unit is responsible for the examination and investigation of asset seized by various units of the police department to determine their potential for seizure. The nnit generates revenue to supplement law enforcement through the legal process of removing seized assets from persons involved in various criminal enterprises. Division: 271 Asset Forfeiture Fund provides asset forfeiture proceeds to augment Police Department operations, above General Fund appropriations. Division: 272 Drug/Gang Education Fund provides money for drug/gang education disbursements approved by the County of San Bernardino Oversight Committee. Funds are distributed pursuant to Health and Safety Code Section 11489 and must be used solely for programs designed to combat drug abuse and divert gang activity. Cable Television (CATV) Under the direction of the Director of Information Technology, the Cable Television Division (CATV) provides regulatory oversight of the City's cable companies for franchise compliance, consumer protection, and franchise renewal negotiations. CATV operates and programs two access channels, one public and one educational, for the community. Programming hours total in excess of 5,400 annually. The Division also provides guidance and support to the Commnnity Cable Television Commission. Cemete'1? The Department currently maintains the 26 acre Pioneer Memorial Cemetery. Comprehensive grounds maintenance consisting of mowing, trimming, setting of grave memorials, tree trimming, fertilization, irrigation and general beautification are included in the scope of services. Approximately 100 interments are performed annually, while a "pre-need" program is also available for all city customers. liii InteJ!rated Waste ManaJ!ement Under the direction of the Public Services Director, the Public Services Integrated Waste Management Division is responsible for the following: Automated Residential Refuse Collection, Commercial Refuse Collection, Recycling and Enviromnental Programs, and Street Sweeping Operations. Division: 411 Administration Public Services Integrated Waste Management Administration provides customer service including temporary bin deliveries, commercial accounts, commercial and residential billing payment posting, collection activities, and inquiries. Division: 412 Automated Residential Collection The Automated Residential Collection section is responsible for the collection of trash, green waste, and recyclables form residences in the City. Division: 413 Subscription Refuse Services Subscription Collection Services provides service to local businesses and includes temporary bin deliveries to residents. Subscription Services removes and disposes of waste from commercial establishments, light industrial businesses and apartment complexes. Division: 414 Street Sweeping The Street Sweeping Division is responsible for sweeping all of the City's streets and disposing of the debris and materials generated by sweeping. All streets are swept twice per month. Division: 415 Recycling/Environmental The Enviromnental Programs section of the Public Services Integrated Waste Management Division is responsible for developing and monitoring educational and incentive programs to reduce the tonnage of solid waste transported to local landfills. Librarr. The mission of the San Bernardino Public Library is to provide free access to the world of ideas, information and creative experience for all citizens of San Bernardino. The Library is a cultural center where the people of San Bernardino come together to learn and participate in public discourse. It aids the community in the creation of informed and educated citizenry and provides opportunities for free lifelong learning and economic improvement. liv The San Bernardino Public Library is governed by an autonomous administrative Library Board of Trustees as provided by Article XII of the Charter of the City of San Bernardino. Library services are provided at four sites: Norman F. Fe1dheym Central Library, Villasenor Library, Inghram Library, and Rowe Library. Sewer Line Maintenance Under the direction of the Public Services Director, this section is responsible for maintaining approximately 500 miles of sewer mains through the use of hydro-jetting equipment. Sewer lines are cleaned on varying schedules. Depending on the location and the usage, the sewer mains are cleaned from weekly to every several years. Sewer crews are available 24 hours per day to handle emergencies. Soccer Fields The San Bernardino Soccer Complex features 17 tournament quality fields and plays host to 48 weekend events per year in addition to league play. Currently the complex is managed by professional City Staff. As a major attraction to the community. The Complex generates direct and indirect revenue that covers the cost of maintenance and operations and contributes to the economic viability of the City. San Bernardino Stadium Under the direction of the Director of Parks, Recreation, and Community Services, the Stadium section is currently responsible for landscape maintenance, coordinating building and equipment maintenance and facilities-related functions such as bleacher repair, debris removal, general cleaning and stocking of restrooms for non-baseball related activities. The maintenance of the baseball field is the responsibility of the 66'ers Baseball Club. Funding related to marketing and promotion of the Stadium is also included in this cost center. Fleet Services Under the direction of the Public Services Director, the Fleet Division is responsible for acquisition, service and maintenance for the City's vehicle and equipment fleet comprised of approximately 804 items. Fleet procures all City vehicles and equipment through the development of technical specifications. Final selection is based on life cycle costing and user requirements. Iv lliformation Technolof!l!..(L T.) LT. is an internal service department providing technology creation and maintenance, and general automation support to the City Departments, including the Water Department. LT. is responsible for all hardware, software, and network infrastructure within the City. Additionally, LT. is responsible for maintaining and coordinating all radios, MDT's, MDC's, and miscellaneous public safety gear. Division: 215 I T LT. provides citywide technical support to the network infrastructure, computer systems, printers, desktop hardware, and the City's various software applications including the City Business Systems, CADIRMS systems, G.I.S., Office Automation, Document Imaging and the City website. The LT. Division also provides similar services to the Water Department. Division: 252 Communications Operations The Communication Operation division ofIS coordinates and maintains financial accounting and maintenance support of citywide radios, radio infrastructure, MDC's, sirens, light bars and miscellaneous public safety gear. LiabilitvIRisk ManaJ!ement The Risk Management Liability program provides support for the City's operating departments by quickly resolving legitimate third party claims, managing the Hazardous Materials Program, chairs citywide safety/incident committee and advising departments on a wide range of insurance related issues. The cost-effective placement of excess insurance and property coverage is a critical component of the program. Print Sho1!. Under the direction of the Administrative Services Manager, the Print Shop operates as an internal service fund; it provides printing services and covers its operational costs in charge- backs to City Departments. The Print Shop is responsible for providing support related to various printed products including business cards, letterhead, flyers and forms. In addition, the Print Shop is responsible for all sorting, distribution and stamping of all outgoing mail and sorting and distribution of inter-office mail. Ivi T eleohone SUllPort The Telephone Support section operates under the direction of the Director of Facilities Management. Telephone Support is responsible for the maintenance of the City-owned telephone system, and for providing recommendations for new technologies in the area of communications. Utilities Under the direction of the Director of Facilities Management, the Utilities Fund operates as an internal service fund. All City utility charges are paid through the Utility Fund for better control, management, and efficiency. Utilities paid through the fund include electricity, water, sewer, geothermal and natural gas. Workers Comoensation The Workers' Compensation Division is responsible for the management of all employee injury claims in a fair and cost effective manner. The program involves the administration of the employees' health and prevention programs as well as a Self Insured/Self-Administered workers' compensation program, which is a benefit and delivery program for City employees injured while in the course and scope of employment. Ivii City of San Bernardino Patrick J. Morris, Mayor Our Vision: Our vision for the City of San Bernardino is for it to be strong and prosperous. The City of San Bernardino will be the hub of economic growth in the Inland Empire. San Bernardino will offer a wide range of housing, recreation, cultural, educational, and employment opportunities for all who come live and work here. A strong sense of community will continue to grow and thrive within our city limits. Our Mission: Our mission is to provide quality and cost effective services to the people of San Bernardino. We will provide excellence in leadership through the allocation of public resources to City programs that are responsive to community priorities and maximize opportunities for economic and cultural viability. lviii Adopted Goals: Overarching goal: Improve Governance by 1. Public Safety 2. City and EDA financial security 3. Image enhancement and quality of life 4. Adequate staffing level 5. Signature development projects 6. More effective community beautification 7. Streamlining City operations lix FUND /TITLE 1001 GENERAL FUND CITY OF SAN BERNARDINO FY 2008-2009 SUMMARY OF REVENUES. EXPENDITURES. AND TRANSFERS ESTIMATED ESTIMATED BALANCE ADDITIONS TOTAL DEDUCTIONS TOTAL BALANCE 7-1-08 REVENUES TRANSFER AVAILABLE EXPENSES TRANSFER DEDUCT 6-30-09 9,810,900 1134,852,100 1'2,444,900 I 157,107,900 1145,230,800 I 4,759,000 I 149,989,800 1 7,118,100 I SPECIAL REVENUE FUNDS: 105 LIBRARY 0 153,800 2,815500 2,969,300 2 969 300 0 2 969 300 0 106 CEMETERY 47200 191200 0 238 400 190 800 0 190 800 47600 107 CATV 0 70 000 564 ,200 634,200 634,200 0 634,200 0 108 ASSET FORFEITURE 269 200 230,500 0 499,700 131700 0 131,700 368 000 111 AIR QUALlTY-AB 2766 122,400 253,100 0 375 500 132,900 140,000 272,900 102,600 118 DRUG/GANG IAF\ 147,800 25,000 0 172,800 126,700 0 126,700 46,100 124 ANIMAL CONTROL 0 1,579,900 393,500 1,973,400 1,973,400 0 1,973,400 0 128 TRAFFIC SAFETY 0 3,776,700 0 3,776,700 0 3,776,700 3,776,700 0 132 SEWER LINE MAINT 4,707,459 3,310,000 8,017,459 7,599,900 250,000 7,849,900 167,559 133 BASEBALL STAD'UM 80,000 33,600 0 113.600 113.500 0 113,500 100 134 SOCCER FIELD COMPLEX 100.000 372.300 0 472.300 418,900 0 418,900 53.400 137 CFD 1 033-Fire Station M&O 8.000 571.200 0 579.200 0 556,200 556,200 23.000 211 Fire E"miTnment fund 769.012 0 0 769.012 309.800 425,000 734,800 34.212 TOTAL SPECIAL REVENUES 6.251,071 10.567,300 3.773.200 20.591.571 14.601,100 5.147.900 19.749.000 842.571 CAPITAL PROJECT FUNDS: 126 SPEC'AL GAS TAX 1,539,658 3.851,700 0 5,391,358 1,167,700 3,590,000 4,757,700 633,658 129 1/2 CENT SALES & RD TAX 3,965,237 4.417,800 0 8,383,037 8,351,700 250,000 8,601,700 (218.663 135 PROP42 TRAFFIC CON GESTIO 3,007 1.475900 0 1.478.907 1,016,100 0 1,016,100 462,807 240 INFRASTRUCTURE LOAN 2,322,206 0 0 2,322.206 2.092,500 0 2,092,500 229,706 241 PUBLIC PARK EXTENSION 4.400 0 0 4.400 0 0 0 4.400 242 STREET CONSTRUCTION 13,626,851 28.476,600 0 24,849,749 24,849,700 0 24,849,700 49 243 PARK CONSTRUCTION 205,135 2,164,700 0 2.369.835 2.369.800 0 2.369.800 35 244 CEMETERY CONSTR 49,824 5,300 0 55,124 15,000 0 15.000 40.124 245 SEWER LINE CONSTR 4,816,110 400.000 0 5,216,110 4 455,800 225,000 4,680,800 535,310 246 PUBLIC IMPROVEMENT 2,656,364 125,000 0 2,781,364 2,674,700 0 2.674.700 106,664 247 CULTURAL DEVELOPMENT 1,187211 450,000 0 1,637,211 0 357000 357,000 1,280,211 248 STORM DRAIN CONSTR 5.499,036 1 900,000 0 7,399,036 3,818,000 132 700 3,950,700 3.448,336 250 TRAFFIC SYSTEM CONSTR 183,238 75,000 0 258,238 481,100 0 481,100 /222,862 258 PROP 1 B FUND 3,045,047 4,145,800 0 7,190,847 7,190.800 0 7.190.800 47 TOTAL CAPITAL PROJECTS 21,849,622 47,487,800 0 69,337.422 58,482,900 4,554,700 63,037,600 6,299,822 ASSESSMENT DISTRICT FUNDS: 251 OTHER ASSESMENT DISTR. 254 LANDSCAPE DISTRICTS TOTAL ASSESSMENT DISTRIC o o o 79,700 1.282.400 1.362.100 o o o 79.700 1.282.400 1,362.100 79 700 1.282.400 1,362,100 o o o 79,700 1.282.400 1,362,100 o o o IMPACT FEE FUNDS: 261 LAW ENFORCEMENT DEVEL 87.415 102,000 0 189.415 46,500 0 46,500 142,915 262 FIRE PROTECTION DEVEL 370.369 105,000 769,000 1 244,369 475,400 0 475.400 768,969 263 LOCAL CIRCULATION SYSTEM 669.430 345,000 0 1,014.430 807,200 0 807,200 207,230 264 REGIONAL CIRCULATION SYST 6,896,749 1,200,000 0 8,096,749 1,850,000 0 1,850,000 6,246,749 265 LIBRARY FACILITIES 16,587 31,000 0 47,587 47,600 0 47,600 /13 266 PUBLIC MEETINGS FACILITIES 147,374 40,000 0 187,374 0 0 0 187,374 267 AQUATICS CENTER FACILITIES 53,802 15,500 0 69,302 0 0 0 69,302 268 AB 1600 PARKLAND 859,933 380,000 0 1,239,933 1,332.400 0 1,332.400 (92.467 269 QUIMBY ACT PARKLAND 88.803 25,000 0 113,803 0 0 0 113.803 TOTAL IMPACT FEE FUNDS 9.190.462 2,243,500 769,000 12,202,962 4,559,100 0 4.559,100 7,643,862 DEBT SERVICE FUNDS: 305 AD 985 INDUSTRIAL PKWY 182,700 80,000 0 262,700 80,000 0 80,000 182,700 306 AD 987 VERDEMONT AREA 100,500 65,000 0 165,500 65,000 0 65,000 100,500 308 VERDEMONTIIMPRV.LN 0 0 0 0 0 0 0 0 311 FIRE STATION DS FUND 769,000 0 0 769,000 0 769,000 769,000 0 356 AD 356 NEW PINE AVE (445,000) 65,000 0 (380.000) 37,300 0 37.300 (417,300) TOTAL DEBT SERV'CE FUNDS 607.200 210,000 0 817,200 182,300 769,000 951,300 134.100 ENTERPR'SE FUNDS: 527 REFUSE 288 500 25 235 000 65 000 25011500 24252,700 2 682 300 26 935 000 1 923 500 INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 9,900 200,000 94,300 304,200 294,300 0 294,300 9,900 629 LIABILITY FUND 12,359,900 3,132.400 400 000 1,172,500 3,482.400 0 3,482.400 /2,309,900 630 TELEPHONE SUPPORT 511,900 652,600 0 1,164,500 652,600 0 652,600 511 ,900 631 UTILITY FUND /101,300 3,762,300 0 3,661,000 3,762,300 0 3,762,300 /101,300 635 FLEET SERVICES '500,000 7,808,500 426,500 7,735,000 8,108,500 0 8,108,500 /373,500 678 WORKER'S COMP 18,500,000 3,770.400 0 14,729,600 3,757.600 0 3757,600 18.487,200 679 INFORMATION TECHNOLOGY 790.400 4.636.000 0 5.426.400 4.821.800 78.000 4.899.800 526,600 TOTAL INTERNAL SERVICE 10,149,000 23.962.200 920.800 14.734.000 24.879,500 78,000 24,957,500 (10,223,500 TOTAL ALL FUNDS I 37,271,7551245,920,000 117,972,900 I 301,164.655 1273,550,500 117,990,900 1291,541.400 I 9,623.2551 7 i CITY OF SAN BERNARDINO I ESTIMATED REVENUES AND EXPENDITURES I FISCAL YEAR 2008-2009 GENERAL FUND PROPOSED BUDGET FY 08-09 ESTIMATED REVENUE Property Taxes $ 31,130,000 Other Taxes 70,534,400 Licenses & Permits 10,003,500 Fines and Penalties 1,838,300 Use of Money & Property 1,835,000 Intergovernmental 7,659,500 Charges for Services 7,281,300 Miscellaneous 4,570,100 ! Total Estimated Revenues $ 134,852,100 I Total Transfers In $ 12,444,900 I TOTAL ESTIMATED FUNDS AVAILABLE $ 147,297,000 ESTIMATED EXPENDITURES Mavor $ 1,024,900 Common Council 513,400 Citv Clerk 1,728,200 Citv Treasurer 202,400 Citv Attornev 3,055,000 Code Comoliance 4,967,300 General Government 9,306,600 Citv Manaaer 810,100 Civil Service 290,100 Human Resource 500,000 Finance 1,654,600 Develooment Services 6,207,900 Fire 33,780,900 Police 66,595,300 Facilities Manaaement 3,728,600 Parks, Recreation, & Comm Service 6,346,000 Public Services 5,819,500 Total Estimated Expenditures $ 146,530,800 Total Estimated Expenditure Savings $ (1,300,000) Total Transfers Out $ 4,759,000 TOTAL ESTIMATED DEDUCTIONS $ 149,989,800 IEXCESS (DEFICIENCY) AVAILABLE I $ (2,692,800>1 IESTIMATED BEGINNING FUND BALANCE I $ 9,810,900 I IESTIMATED ENDING FUND BALANCE 1$ 7,118,100 I BUDGETED RESERVE Reserve for PERS Safety Costs . Reserve Future Revenue Shortfalls - Reserve Tow Fee Set Aside 123,100 Reserve Measure Z-District Tax 115,400 Reserve DS Technology Fee 96,900 General Budget Reserve 6,782,700 BUDGETED RESERVE $ 7,118,100 IBUDGET EXCESS f (DEFICIENCY) I $ -I j 8 CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2008-2009 GENERAL FUND - Measure Z ESTIMATED REVENUE District Tax Revenues Total Estimated Revenues Total Transfers In TOTAL ESTIMATED FUNDS AVAILABLE ESTIMATED EXPENDITURES Police Parks, Recreation & Comm Services Total Estimated Expenditures Total Estimated Expenditure Savings Total Transfers Out TOTAL ESTIMATED DEDUCTIONS EXCESS (DEFICIENCY) AVAILABLE ESTIMATED BEGINNING FUND BALANCE ESTIMATED ENDING FUND BALANCE RESERVE FOR FUTURE COSTS BUDGET EXCESS I (DEFICIENCY) MIDYEAR ESTIMATE FY 2007-2008 6,000,000 $ 6,000,000 $ - $ 6,000,000 5,008,900 - 92,600 - $ 5,101,500 $ - $ - $ 5,101,500 $ 898,500 $ 112,400 $ 1,010,900 1,010,900 $ - 9 REVISED ESTIMATE FY 2007-2008 6,450,000 $ 6,450,000 $ - $ 6,450,000 5,661,100 - 92,600 - $ 5,753,700 $ - $ - $ 5,753,700 $ 696,300 $ 112,400 $ 808,700 808,700 $ - PROPOSED BUDGET FY 2008-2009 7,050,000 $ 7,050,000 $ - $ 7,050,000 $ - 7,594,300 - 149,000 - $ 7,743,300 $ - $ - $ 7,743,300 $ (693,300) $ 808,700 $ 115,400 0 $ 115,400 DESCRIPTION CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 ACTUAL ACTUAL ACTUAL ESTIMATE PROPOSED 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 PROPERTY TAXES 4001 Current Secured 4002 Current Unsecured 4003 Prior Taxes 4006 Su lemental 4005 Other 4007 Prop Tx In Lieu of VLF T otal Taxes 8,031,237 422,989 414,896 971,264 116,891 8,616,891 18,574,168 8,823,702 532,644 389,394 1,872,592 118,315 11,357,073 23,093,720 9,771,001 546,494 395,001 2,512,125 144,413 14,870,875 28,239,909 10,725,000 526,000 534,000 1,700,000 160,000 17,249,500 30,894,500 11,050,000 540,000 400,000 1,200,000 140,000 17,800,000 31,130,000 OTHER TAXES 4221 Sales Tax 26,812,240 28,371,610 25,331,713 22,650,000 23,000,000 4220 Proo Tx In Lieu of Sales Tax 7,956,607 8,381,485 9,517,036 7,280,300 7,500,000 4224 Utility User Tax 22,477,545 24,093,905 25,106,730 24,233,400 24,788,400 4201/14 Franchise Tax 2,849,384 3,055,990 3,060,563 3,043,300 3,100,000 4222 Transient Occupancy 2,978,161 2,907,811 3,032,994 3,300,000 3,100,000 4223 ProP. Transfer Tax 962,332 1,211,862 946,155 600,000 600,000 4225 Sales Tax Public Safety 791,238 903,483 976,573 1,000,000 1,000,000 4215 Tow Franchise 288,000 288,000 288,000 288,000 396,000 4227 Measure Z - District Tax 0 0 1,162,882 6,450,000 7,050,000 Total Taxes 65,115,507 69,214,146 69,422,646 68,845,000 70,534,400 LICENSES AND PERMITS 4301 Business Reoistration 5,331,167 5,820,218 5,866,748 5,825,000 6,638,800 4330 BuildinQ Permits 991,282 1,011,971 1,020,470 650,000 615,000 4331 Mechanical Permits 353,560 284,854 332,637 215,000 200,000 4362 On Site Inspection Fees 617,857 436,516 1,602,834 1,185,000 600,700 4363 On Site Plan Check 334,553 501,117 712,370 300,000 300,000 4361 Construction Permits 221 ,484 209,560 326,522 285,000 250,000 4342 EMS Membership 9,362 17,155 16,504 15,000 15,000 4336 Fire Code Permits 247,467 283,512 304,577 300,000 368,000 4337 Fire Plan Check 196,414 189,383 206,532 185,000 229,000 4351 Street Cut Permits 38,565 192,084 145,407 175,000 175,000 4333 Mobile Home Park Permit 29,128 30,638 27,161 27,200 27,200 4352 Misc Licenses & Permits 120,252 157,967 299,506 290,000 385,700 4303 Misc City Clerk Permits 4,632 10,847 8,683 5,000 8,600 4304 Misc Plannino Permits 22,986 21,028 24,889 30,500 30,500 4360 Grading Permits 10,262 9,597 33,874 25,000 160,000 Total License & Permit 8,528,951 9,176,447 10,928,714 9,512,700 10,003,500 FINES AND PENALTIES 4420 Parkin Citations 1,055,882 967,033 917,069 1,190,000 1,350,000 4410 General Fines 143,149 137,959 169,238 135,000 183,300 4411 Code Admin. Citations 45,358 68,699 90,549 140,000 240,000 4412 Fire Admin. Citations 1,640 79,606 81,392 65,000 65,000 4421 Vehicle Abatement Fines 5,314 2,090 0 0 0 Total Fines/Penalties 1,251.343 1.255,387 1,258,248 1,530,000 1,838,300 USE OF MONEY AND PROPERTY 4505 Interest Earnin s 703,758 521,987 1,073,619 750,000 500,000 4520 Land & Buildin Rental 329,912 322,238 474,154 450,000 415,000 4530 Parkin Rental Fee 33,297 19,958 67,258 37,600 30,000 4922-26 Sale of Pro ert 35,736 78,971 95,875 321,700 850,000 4540 Vending Machine Commission 42,279 43,630 52,979 40,000 40,000 Total Mone & Pro ert 1,144,982 986,784 1,763,885 1,599,300 1,835,000 10 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 ACTUAL ACTUAL ACTUAL ESTIMATE PROPOSED DESCRIPTION 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 IINI llAL 4603 Motor Vehicle In Lieu 4.307,625 1,387,034 1.381.205 925,000 800.000 4621 Bookina Fee Subvention 689,066 0 354,658 0 0 4670 EDA & CDBG Reimbursement 2,994,006 2,873,636 3,486,258 5,594,100 5,502,100 4651 Constrution Reimbursement 0 0 9,876 23,600 0 4606 Homeowner's Exemption 147,318 151,359 149,123 151,200 150,000 4616 POST 122,691 155,903 132,146 105,000 100,000 4625 State-Mandated Costs 75,123 179,312 863,049 55.000 50,000 4673 Water Reimbursement 345,380 320,750 318,890 338,500 340,000 4671 SBIAA Reimbursement 131,606 131,600 130,905 135.000 136,400 4615 Disaster Prep. ProQram 22,279 0 24,019 21,900 21,000 4607 Off-Hiahwav Vehicle Tax 7,060 3,046 0 0 0 4619 Mutual AidlDisaster Reimb. 161,020 416,117 581,015 1,000,000 560,000 TotallnterQovernmental 9,003,174 5,618,757 7,431,144 8,349,300 7,659,500 rUt< ;1:: 4731 Plan Check Fee 473,984 740,971 536,764 380,000 350,000 4789 Archival Fee - Devel Servs 37,950 37,983 47,940 35,000 35,000 4715 DS Technoloav Fee 0 0 0 0 96,900 4880 EMS User Fee 386,507 347,976 270,586 230,000 430,000 4798 Storm Drain Utilitv Fee 284,584 268,070 283,836 260,000 260,000 4815 Weed Abatement 490,903 268,847 247,674 200,000 200,000 4733 BuildinQ Demolition 1,198,878 997,521 897,547 675,000 675,000 4714 Plannina Develp Proiect 158,979 269,658 467,409 450,000 250,000 4305 Annual Alarm Permits 219,317 215,753 211,944 220,000 220,000 4780 Misc Develop Servs Charaes 29,831 55,251 114,563 90,000 92,700 4766 Buildina Permit Review 7,739 9,341 45.842 65,000 65,000 4720 Plan Review Fee 250,519 207,784 263,445 135,000 150,000 4784 Plan Subdivision File Fee 263,353 297,032 320,350 78,200 75,000 4785 Non Subdivision Str Imp 109,471 178,392 121,372 200,000 150,000 4711 PW Subdivision File Fee 139,070 180,940 136,746 200,000 100,000 4718 Environmental 18,313 27,896 14,063 10,000 10,000 4735 Release Notice of Pendency 18,281 10,857 9,115 5,000 5,000 4863 Class Reaistration Fee 17,556 12,326 31,276 5,000 6,000 4862 Park EnerQV Fee 5,593 17,047 6,145 5,000 5,000 4707 Passport Fees 76,051 72,656 110,010 100,000 100,000 4702 County Contract 250,000 250,000 487,000 487,000 487,000 4864 Swimmina Pool Fee 56,796 72,335 58,118 65,000 50,000 4861 Proorm/Facilitv Use Fee 55,022 63,559 71,158 60,000 60,000 4865 Non-Resident Fees 2,611 2,850 3,310 3,000 3,000 4710 Misc Plannina/BuildinQ 63,661 142,112 143,929 130,000 100,000 4743 PO TowinQ Release Fee 222,020 294,462 403,200 420,000 514,800 4745 Code Tow Release Fee 0 0 0 0 25,000 4790-6 Sianal MaintlEnerQv 13,634 29,255 21,098 20,000 20,000 4802 Str Liaht Enemv Fee 26,772 18,523 10,505 10,000 10,000 4701 Election FilinQ Fee 0 18,628 1,622 25,000 25,000 4747 False Alarm Fee 53,005 86,185 77 ,488 55,000 60,000 4810 Misc. Development Services 6,747 6,747 6,747 18,500 15,000 4705 Utilitv Collection Fee 36,151 49,131 60,403 50,000 50,000 4708 Fire Trainina Aareement 0 33,821 82,318 62,600 62,600 4881 Paramedic Reimb Contract 259,129 259,129 259,129 259,100 359,100 4786 Certificate of Comoletion 0 0 0 0 22,600 4752 Fireworks Reaulatorv Fee 425 98,337 101,108 75,000 75,000 4753 Fire Archival Fee 1,305 2,162 2,755 4,000 4,000 4754 Fire Business Occuo Inso Fee 32,200 50,447 50,386 40,000 50,000 4755 Fire Rentallnsoections 137,101 390,612 404,026 400,000 510,100 4709 Hazardous Materials Fees 0 0 0 0 477,500 4767 Single Family Rentallnsp Prog 0 0 0 0 1,025,000 I otal l.;narges 5, tr,U84,596 6,3!lU,!!U o,oU,4UU r,;!!l1,3UU 11 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 ACTUAL ACTUAL ACTUAL ESTIMATE PROPOSED DESCRIPTION 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 MISCELLANEOUS 4906 Water Fund Contr. 1,889,149 1,933,876 2,401,973 2,325,000 2.350.000 4930 Sewer Contr. - Water 500,000 500,000 500,000 500,000 500,000 4931 Water Land Sales 221,116 88,184 3,090 89,400 40,000 4910 Admin Service Charqe 349,600 349,600 349,600 352,300 389,600 4901 Misc. Other Revenue 56,922 125,742 396,358 328,200 149,900 4912 Off Track Bettina 154,677 162,341 143,605 120,000 120,000 4741 Sale of Photos IReports 129,667 126,658 116,639 60,000 30,000 4740-5 Police Misc. Receipts 763,659 814,838 839,549 850,000 800,000 4746 Property Auction 14,093 5,005 7,054 20,000 10,000 4911 Restitutions 22,350 13,002 20,686 15,000 20,000 4905 Litiqation Settlement 0 32,850 176 58,500 10,000 4904 Drunk Driver Reimburmt. 1,251 620 60 100 100 4928 Bookinq Fee Reimburmt. 7,767 3,773 1,630 2,000 2,000 4750 Investiqation Fee 19,876 12,920 12,538 12,000 58,500 4924 Damage Clain Recovery 24,420 19,527 36,618 40,000 90,000 Total Miscellaneous 4,154,547 4,188,936 4,829,576 4,772,500 4,570,100 I TOTAL GENERAL FUND 1113,176,130 1119,618,7731130,255,049 1131,030,700 1134,852,100 I 12 124 ANIMAL CONTROL FUND 4320 Animal License 371,668 332,392 357,328 391,200 457,200 4352 Misc. License & Permits 3,905 3,255 2,380 2,300 2,500 4410 General Fines 31,800 28,443 39,422 39,000 39,000 4430 Animal License Penaltv 41,433 32,460 42,120 49,200 42,200 4756 Animal Adoption Fee 61,294 60,389 58,224 57,300 58,000 4757 Contractee Shelter Fee 708,830 717,669 718,285 758,500 758,500 4759 Apprehension Fee 38,975 41,676 50,983 44,200 45,000 4760 Board Fee 19,134 20,311 34,212 31,000 32,000 4761 Field Service Fee 540 1,402 1,802 500 1,000 4763 Owner Release Fee 18,936 39,848 31,026 22,100 25,000 4764 Vaccination Fee 22,708 21,310 20,570 21,000 21,000 4765 Microchip Fee 0 0 0 0 94,000 4901 Miscellaneous Receipts 10,925 25,126 5,312 4,000 4,500 Total Animal Control Fund 1,330,148 1,324,281 1,361,664 1,420,300 1,579,900 13 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED DESCRIPTION 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 126 SPECIAL GAS TAX FUND 4505 Interest on Idle Cash 33,521 39,031 27,654 17 ,870 25,000 4610 State Aid-21 06 779,099 779,186 788,619 751,321 750,000 4611 State Aid-21 07 1,624,332 1,627,047 1,638,717 1,620,600 1,620,000 4612 State Aid-2107.5 10,000 10,000 10.000 10,000 10,000 4614 Prop 111-Hiohwav Users Tax 1,222,585 1,219,928 1,225,874 1,211,055 1,200,000 4658 Fed Aid Street Construction 64,000 0 0 0 0 4670 EDA Reimbursement 0 0 50,000 0 0 4945 Reimbursement 0 0 267,447 0 246,700 Total Gas Tax Fund 3,733,537 3,675,192 4,008,311 3,610,846 3,851,700 128 TRAFFIC SAFETY FUND 4440 CVC Fine 649,959 744,964 1,005,419 1,341,400 1,400,000 4441 Nester Red Li9hts 0 493,466 837,798 887,600 2,376,700 Total Traffic Safety Fund 649,959 1,238,430 1,843,217 2,229,000 3,776,700 1291/2 CENT SALES/ROAD TAX FUND 4505 Interest on Idle Cash 1 08,227 63,392 181,759 180,145 130.000 4613 1/2 Cent Sales Tax 2,658,928 3,219,945 3,188,524 3,077,896 3,000,000 4630 State Aid Street Construction 0 0 0 197,137 0 4658 Fed Aid Street Construction 0 0 0 0 0 4670 EDA Reimbursement 0 0 0 0 1.087,800 4945 Construction Reimbursement 111,549 200,000 59,814 0 200,000 Total 1/2 Cent Sales/Road Tax Fund 2,878,704 3,483,337 3,430,097 3,455,178 4,417,800 132 SEWER LINE MAINTENANCE 4505 Interest on Idle Cash 85,596 140,582 154,626 209,892 160,000 4820 Sewer Line Maint 2,830,089 3,024,273 3,093,150 3,042,121 3,150,000 4903 Refunds and Rebates 0 0 2,520 11,597 0 Total Sewer Line Maintenance 2,915,685 3,164.855 3,250,296 3,263,610 3,310.000 133 BASEBALL STADIUM 4924 Damage Claim Recovery 8,292 500 1,004 3,000 1,000 4901 Baseball Team Lease Agreement 160,311 143,862 88,186 95,000 32,600 Total Baseball Stadium 168,603 144,362 89,190 98,000 33,600 134 SOCCER FIELDS 4505 Interest on Idle Cash 1 4,124 5,804 7,000 5,000 4520 Land & Buildino Rental 50,977 176,668 72,700 80,000 70,000 4530 Rental Fee - Parkino 194,999 207,531 200,041 235,000 230,000 4901 Misc Other 0 6,200 0 0 0 4861 Prooram & Facilities Fee 107,780 125,525 55,391 70,000 65,000 4862 Park Energy Fee 1,000 0 1,320 4,000 2,300 Total Soccer Fields 354,757 520,048 335,256 396,000 372,300 135 PROP 42 TRAFFIC CONGESTION FD 4505 Interest on Idle Cash 2,695 2,996 62,980 43,243 40,000 4635 Traffic Conoestion Relief 0 893,324 1,445,424 0 1,435,900 4903 Refunds/Rebates 0 0 0 21,200 0 Total Prop 42 Traffic Congestion Fund 2,695 896,320 1.508,404 64,443 1,475,900 137 CFD 1033-FIRE STATION FUND 4505 Interest on Idle Cash 0 0 29,987 13,700 15,000 4013 CFD 1033 Special Tax 0 0 10,732 60,000 556,200 Total Infrastructure Loan Fund 0 0 40,719 73,700 571,200 14 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 DESCRIPTION ACTUAL 2004-2005 ACTUAL 2005-2006 ACTUAL 2006-2007 ESTIMATED PROPOSED 2007-2008 2008-2009 1240 INFRASTRUCTURE LOAN FUND o I o I 5,535.200 I o I o I 242 STREET CONSTRUCTION FUND 4505 Interest on Idle Cash 0 594 0 0 0 4630 State Aid-Street Constr. 58,396 232,200 240,719 204,638 2,768,900 4658 Federal Aid-FAU 86,798 206,325 397,187 867,957 17,384,500 4901 Miscellaneous 0 11,350 4,813 2,898,300 4670 EDA Reimbursement 0 0 0 0 1,000,000 4945 Construction Reimbursement (4,922) 28,458 0 432,677 4,424,900 Total Street Constr. Fund 140,272 467.577 649,256 1,510.085 28,476,600 243 PARK CONSTRUCTION FUND 4505 Interest on Idle Cash 22,284 50,865 47,154 26,207 20,000 4620 State Aid Park Dev 1,549,808 0 340,901 50,145 2,144,700 4651 Construction Reimbursement 0 0 120,129 70 0 4732 Park Development Fee 737,398 668,681 950,000 0 0 Total Park Construction Fund 2,309,490 719,546 1,458,184 76,422 2,164,700 244 CEMETERY CONSTRUCTION FUND 4505 Interest on Idle Cash 858 1,179 1,325 1,675 1,600 4778 Sale Cemetery Plots 3,682 3,218 3,744 3,743 3,700 Total Cemetery Constr. Fund 4.540 4,397 5,069 5,418 5.300 245 SEWER LINE CONSTRUCTION FUND 4505 Interest on Idle Cash 94,434 65,873 199,090 247,367 150,000 4651 Construction Reimbursement 1,406,419 0 0 0 0 4821 Sewer Lateral Fee 4,144 3,252 195 0 0 4822 Sewer Connection Fee 626,177 1,382,188 825,779 378,884 250,000 Total Sewer Line Constr. Fund 2,131,174 1,451,313 1,025,064 626,251 400,000 246 PUBLIC IMPROVEMENT FUND 4505/4509 Interest on Idle Cash 136,253 83,861 241,363 161,335 125,000 4902 Contribution 5,500,000 0 398,190 0 0 Total Public Improvement Fund 5,636,253 83,861 639,553 161,335 125,000 247 CULTURAL DEVELOP FUND 4505 Interest on Idle Cash 3,870 9,716 31,053 48,352 50,000 4335 Cultural Devel. Constr. Fee 461,692 549,379 999,211 610,202 400,000 Total Cultural Devel Const Fund 465,562 559,095 1,030,264 658,554 450,000 248 STORM DRAIN CONSTR FUND 4505 Interest on Idle Cash 42,034 72,475 99,737 277,287 100,000 4651 Construction Reimbursement 86,345 436,629 0 0 4819 Area Drainage Plan Fee 0 0 33,162 0 0 4818 Storm Drain Fee 1,048,967 1,716,031 1,639,578 2,316,118 1,800,000 Total Storm Drain Constr. Fund 1,177,346 2.225,135 1.772,477 2.593,405 1.900,000 250 TRAFFIC SYSTEMS CONSTR FUND 4505 Interest on Idle Cash 25,124 38,047 13,385 0 0 4630 State Aid Street Construction 109,562 129 108,000 74,545 75,000 4658 Fed Aid Street Construction 265,000 0 83,968 0 0 4670 EDA Reimbursement 0 0 0 0 0 4803 Traffic Svstem Fees 540,614 828,561 152,152 0 0 4945 Construction Reimbursement 31,426 109,800 0 0 0 Total Traffic Systems Fund 971,726 976,537 357,505 74,545 75,000 15 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED DESCRIPTION 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 257 CITY WIDE AD 994 70,358 28,220 8,418 2,200 0 258 PROP 1 B FUNDS 4505 Interest on Idle Cash 0 0 0 99,565 100,000 4628 pron 1 B Revenue 3,297,446 3,545,800 4670 EDA Reimbursement 0 0 0 0 500,000 Total Law Enforcement Imoact Fee Fd 0 0 0 3,397,011 4,145,800 261 LAW ENFORCEMENT IMPACT FEE Fe 4505 Interest on Idle Cash 0 0 4,512 2,074 2,000 4824 Development Impact Fees 0 74,661 205,444 97,644 100,000 Total Law Enforcement Impact Fee Fd 0 74,661 209,956 99,718 102,000 262 FIRE PROTECTION IMPACT FEE FD 4505 Interest on Idle Cash 0 0 7,307 12,469 5,000 4824 Development Impact Fees 0 75,568 205,741 92,796 100,000 Total Fire Protection Impact Fee Fd 0 75,568 213,048 105,265 105,000 263 LOCAL CIRCULATION IMPACT FEE FD 4505 Interest on Idle Cash 0 0 10,019 25,664 20,000 4824 Development Impact Fees 0 62,974 345,071 408,782 325,000 Total Local Circulation Impact Fee Fd 0 62.974 355.090 434,446 345,000 264 REGIONAL CIRCULATION IMPACT FEE FD 4505 Interest on Idle Cash 0 0 72,114 333,418 200,000 4824 Development Impact Fees 0 595,160 2,143,658 3,752,399 1,000,000 Total Regional Circulation Impact Fee Fd 0 595,160 2,215,772 4,085,817 1.200,000 265 LIBRARY FACILITIES IMPACT FEE FD 4505 Interest on Idle Cash 0 0 999 1,744 1,000 4824 Development Impact Fees 0 3,787 38,832 57,826 30,000 Total Librarv Facilities Impact Fee Fd 0 3,787 39,831 59,570 31,000 266 PUBLIC MEETINGS FAC IMPACT FEE FD 4505 Interest on Idle Cash 0 0 1,294 4,569 5,000 4824 Development Impact Fees 0 4,751 51,250 85,510 35,000 Total Public Meetinns Fac Imoact Fee Fd 0 4,751 52,544 90,079 40,000 267 AQUATICS CENTER IMPACT FEE FD 4505 Interest on Idle Cash 0 0 511 1,680 500 4824 Development Impact Fees 0 1,935 19,853 29,822 15,000 Total Aquatics Center Impact Fee Fd 0 1,935 20,364 31,502 15,500 268 AB 1600 PARKLAND IMPACT FEE FD 4505 Interest on Idle Cash 0 0 9,529 29,122 30,000 4824 Development Impact Fees 0 23,712 388,380 723,632 350,000 Total AB 1600 Parkland Imoact Fee Fd 0 23,712 397,909 752,754 380,000 269 QUIMBY ACT PARKLAND IMPACT FEE F[ 4505 Interest on Idle Cash 0 0 1,327 2,888 5,000 4824 Development Impact Fees 0 11,856 52,668 20,064 20,000 Total QuimbVAct Parkland Imoact Fee Fd 0 11,856 53,995 22,952 25,000 527 REFUSE FUND 4505 Interest on Idle Cash 18,242 31,261 70,821 50,000 50,000 4830 Commercial Rubbish 77,967 86,152 77,617 80,000 80,000 4831 Commercial Bin Rent 135 099 130 448 100 884 93 000 100 000 16 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED DESCRipTION 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 4832 Commercial Bin Service 8,674,316 9,241,858 9,626,224 9,800,000 9,800,000 4833 Commercial Special 1,016,121 1,124,666 1,460,411 1,650,000 1,650,000 4840 Residential Water Billed 8,383,939 8,622,065 8,865,093 8,800,000 8,800,000 4841 Residential "B" Accounts 1 ,048,834 1,087,208 1,144,970 1,155,000 1,155,000 4843 Dino Bin Service 2,236.797 2,437,484 2,555,032 2,555,000 2,555,000 4844 Commercial Penalties 11,138 18,764 20,788 23,000 23,000 4845 Residential Penalties 1,152 2,431 1,999 2,000 2,000 4846 Recyclin~ Receipts 0 0 174,459 190,000 190,000 4901 Miscellaneous Other Revenue 860,601 997,361 236,471 941,739 830,000 4923 Sale Salvage Mater 6,484 14,423 7,981 0 0 Total Refuse Fund 22,470,690 23,794,121 24,342,750 25,339,739 25,235,000 1621 CENTRAL SERVICES FUND 242,283 1 253,525 1 256,783 1 225,000 1 200,000 1 629 LIABILITY INSURANCE FUND 4505 Interest on Idle Cash 78,011 27,533 120,314 100,000 50,000 4924 Dama e Claim Recove 0 0 0 0 0 4897 Interdepartmental Receipts 2,878,700 3,472,200 3,203,100 3,244,500 3,082,400 Total Liabili Insurance Fund 2,956,711 3,499,733 3,323,414 3,344,500 3,132,400 7,041 1,812 1,093 500 0 124,398 126,929 130,195 126,000 120,000 706 119 8,167 4,000 0 634,723 733,763 802,261 748,200 523,000 19,197 6,902 12,680 15,300 9,600 786,065 869,525 954,396 894,000 652,600 631 UTILITY FUND 4897 Interde artmental Recei ts 4,222,273 4,022,653 4,293,139 3,962,000 3,762,300 4903 Misc. Refunds/Rebates 7,152 1,605 0 0 0 4944 LED Reimbursement 136,000 110,000 0 0 0 Total Utili Fund 4,365,425 4,134,258 4,293,139 3,962,000 3,762,300 635 FLEET SERVICES 4505 Interest 4,154 7,432 0 0 0 4670 Economic Develo ment A enc 46,419 10,649 9,562 15,000 15,800 4896 Re lacement Contribution 622,300 142,400 0 0 0 4897 Interde artmental Recei ts 5,080,215 6,178,158 6,825,770 8,017,800 7,783,200 4901 Misc Receipts 88,004 17,372 15,160 50,000 9,500 Total Fleet Services Fund 5,841,092 6,356,011 6,850,492 8,082.800 7.808,500 678 WORKERS' COMPENSATION FUND 4897 Interde artmental Recei ts 3,809,935 3,708,340 3,477,901 3,593,400 3,420,400 4906 Water De artment 275,357 222,253 339,757 300,000 350,000 4901 Misc Receipts 13,609 0 0 14,000 0 Total Workers' Compensation Fd 4,098,901 3,930,593 3,817,658 3,907,400 3,770,400 679 INFORMATION TECHNOLOGY FUND 4670 EDA Reimbursement 281 356 2,203 0 0 4673 Water Reimbursement 408,873 433,873 510,499 668,300 710,700 4897 Interde artmental Recei ts 3,383,400 3,808,200 4,000,200 4,068,200 3,530,600 4901 Miscellaneous Receipts 220,222 142,329 12,579 12,300 394,700 Total IT Fund 4,012,776 4,384,758 4,525,481 4,748,800 4,636,000 IGRAND TOTAL 70.584,006 1 69.830,937 1 81,258,687 1 80,930,945 1109,495,800 1 17 CITY OF SAN BERNARDINO HISTORICAL SUMMARY OF REVENUES BY FUND FY 2003.2004 THROUGH FY 2008.2009 ACTUAL ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED DESCRIPTION 2003-04 2004..()5 2005..()6 2006..()7 2007 ..08 2008-09 001 General Fund 100,673,212 113,200,603 119,618,773 130,255,049 131,030,700 134,852,100 105 Library Fund 173,354 163,922 155,915 187,756 150,800 153,800 106 Cemetery Fund 175,460 168.407 165,387 188,053 183,900 191,200 107 Cable TV Fund 76,093 92,142 63,630 83,036 70,000 70,000 108 Asset Forfeiture Fund 453,133 172,516 125,934 252,884 345,500 230,500 111 Air Quality AB 2766 Fd 232,891 242,067 253,373 251,739 253,100 253,100 118 Drug/Gang Fund 66,318 30,165 27,264 24,453 25,000 25,000 124 Animal Control Fund 1,202,947 1,330,409 1,324,281 1,361,664 1,420,300 1,579,900 126 Special Gas Tax Fund 3,592,831 3,733,537 3,675,192 4,008,311 3,610,846 3,851,700 128 Traffic Safety Fund 626,597 649,959 1,238,430 1,843,217 2,229,000 3,776,700 129 1/2 Cent Sales/Road Tx 2,886,019 2,885,219 3,545,049 3,430,097 3,455,178 4,417,800 132 Sewer Line Maint Fund 1,365,155 2,117,796 3,164,648 3,250,296 3,263,610 3,310,000 133 Baseball Stadium Fund 181,080 168,668 144,062 89,190 98,000 33,600 134 Soccer Fields Fund 289,159 354,756 306,317 335,256 396,000 372,300 135 Prop 42 Traffic Congst 6,514 2,695 896,320 1,508,404 64,443 1,475,900 137 CFD 1033-Fire Station 0 0 0 40,719 73,700 571,200 240 Infrastructure Loan 0 0 0 5,535,200 0 0 242 Street Constr. Fund 2,326,798 141,352 218,673 649,258 1,510,085 28,476,600 243 Park Constr. Fund 960,321 2,309,490 719,546 1,458,184 76,422 2,164,700 244 Cemetery Constr Fd 3,880 4,540 4,397 5,069 5,418 5,300 245 Sewer Line Constr Fd 663,712 2,131,174 1,451,313 1,025,064 626,251 400,000 246 Public Improv. Fund 97,066 5,636,253 83,861 639,553 161,335 125,000 247 Cultural Development 313,204 465,562 559,095 1,030,264 658,884 450,000 248 Storm Drain Constr Fd 873,111 1,174,001 2,225,135 1,772,477 2,593,405 1,900,000 250 Traffic Syst. Constr Fd 493,331 971,726 976,537 357,505 74,545 75,000 251 Other Assessmt Distr. 53,483 53,400 54,233 46,116 50,000 79,700 254 Landscape Districts 705,813 605,765 987,766 826,921 850,000 1,282,400 257 AD 994 Citywide 28,837 70,358 28,220 8,418 2,200 0 258 PROP 1 B Funds 0 0 0 0 3,397,011 4,145,800 261 Law Enforcement Dev 0 0 74,661 209,956 99,718 102,000 262 Fire Protection Dev 0 0 75,568 213,048 105,265 105,000 263 Local Circulation Syst 0 0 62,974 355,090 434,446 345,000 264 Regional Circulation 0 0 595,160 2,215,772 4,085,817 1,200,000 265 Library Facilities 0 0 3,787 39,831 59,570 31,000 266 Public Meetings Fac 0 0 4,751 52,544 90,079 40,000 267 Aquatics Center Fac 0 0 1,935 20,364 31,502 15,500 268 AB 1600 Parkland 0 0 23,712 397,909 752,754 380,000 269 Quimby Act Parkland 0 0 11,856 53,995 22,952 25,000 305 AD 985 Industrial Pky 91,490 75,464 66,306 81,967 80,000 80,000 306 AD 987 Verdemont 53,298 63,134 62,825 65,850 65,000 65,000 308 Verdemont Impr Loan 180,439 363,204 808,182 434,925 35,000 0 311 Fire Station OS Fund 68,085 148,042 548,835 162.736 23. 000 0 356 AD 356 New Pine Ave. 60,428 65,586 62,889 67,008 65,000 65,000 527 Refuse Fund 19,149,080 22,470,690 23,794,121 24,342,750 25,339,739 25,235,000 621 Central Services Fd 275,148 242,283 253,525 256,783 225,000 200,000 629 Liability Insurance Fd 2,622,602 2,956,711 3,499,733 3,323,414 3,344,500 3,132,400 630 Telephone Fund 951,056 786,065 869,525 954,396 894,000 652,600 631 Utility Fund 3,891,940 4,365,425 4,134,258 4,293,139 3,962,000 3,762,300 635 Fleet Services Fund 5,285,946 5,841,092 6,356,011 6,850,492 8,082,800 7,808,500 678 Worker's Comp Fund 4,038,748 4,098,901 3,930,593 3,817,658 3,907,400 3,770,400 679 Information Tech. Fd 3,780,780 4,012,776 4,384,758 4,525,481 4,748,800 4,636,000 GRAND TOTAL 158,969,359 184,365,855 191,639,316 213,199,261 213,129,975 245,920,000 18 ~ - -- ACTUAL ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED DESCRIPTION 2003.o4 2004.oS 200S.oS 200S.o7 2007 .o8 2008.o9 General Fund: Mayor 980,880 889,836 992,617 963,616 975,000 1,024,900 Common Council 430,573 448,394 466,091 512,077 600,000 513,400 City Clerk 1,157,504 1,221,930 1,762,315 1,537,569 2,114,700 1,728,200 City Treasurer 137,721 147,950 162,370 165,035 191,000 202,400 City Attorney 2,406,585 2,533,932 3,019,013 3,112,729 3,452,200 3,055,000 Code Compliance 2,897,101 2,874,373 2,971.816 3,575,779 3,989,600 4,967,300 General Government 6,560,392 9,416,093 9,398.675 9,727,846 8,900,000 9,306,600 City Manager 526,992 536,688 615,936 752,455 840,000 810,100 Human Resources 330.621 362,702 413,931 395,191 455,000 500,000 finance 1,138,693 1,071,115 1,331,463 1,446,573 1,600,000 1,654,600 Civil Service 243.147 263,625 268.539 327,275 390,000 290,100 Development Services 6.903.208 4.696.365 5,402.301 5.756,444 6.100.000 6,207,900 Fire 24.852.170 27.325,915 29.843.069 31.984.232 34.325,100 33,780,900 Police 45.513.387 48.039.553 53.179.223 58.035.937 65.500,000 66,595,300 Facllites Management 3.306,085 4.366.637 3.780,578 4.285,081 4.225.000 3.728.600 Parks, Rac. & Comm. Svcs 5.122.323 5.106.049 5.282,418 5,878,522 6.600.000 6.346.000 Public Services 2.805.320 5.930.162 5.700.284 5.761.861 6.250.000 5.819.500 General Fund Total 105.312.702 115.231,339 124,590.639 134.218.222 146.507.600 146,530,800 105 Library Fund 2.306.572 2.390.055 2.693.631 2.884.881 3.010.000 2,969,300 106 Cemetery Fund 181.577 166.544 153.681 164.072 175.000 190.800 107 Cable TV fund 546.850 353.353 1,096.321 578.340 620.000 634.200 108 Asset Fariellurs Fund 518.550 748,440 79,031 107.187 209.600 131.700 111 Air Quality AS 2766 Fund 92.026 91.180 87.827 81.818 104.800 132.900 118 Drug/Gang Fund 0 36.845 61,873 55.165 75.000 126.700 124 Animal Control Fund 1,497,238 1,543,608 1.643.034 1.726,146 1.927,500 1.973,400 126 Special Gas Tax Fund 1,274,783 840,992 866.802 1,222,992 183.233 1.167.700 1291/2 Cent Sales/Road Tax 2,095,197 2,297,786 4.458.282 2,612,909 3.704.638 8.351.700 132 Sewer Lina Mainl Fund 1,427,589 1,522,436 2,385,152 2,222.052 3.840.729 7.599.900 133 Baseball Stadium Fund 289,900 343,146 352,509 181.717 100.000 113,500 134 Soccer Fields Fund 306.297 396,729 362,170 354,016 400.000 418,900 135 AS 2928 Traffic Congesl 129,868 243.073 514.580 526,628 1,426,873 1.016.100 240 Infrastructure Loan 0 0 2,839.761 4,194,787 558,246 2.092.500 241 Park Extension Fund 44,218 21.754 16.216 0 0 0 242 Street Construction Fd 1.899,572 1,165,796 165.497 1.200,741 3.412,754 24.849.700 243 Park Construction Fd 1.431.651 784,286 579.520 1.415.397 1.434.568 2.369.800 244 Cemetery Constr. Fd 0 0 1.752 0 0 15.000 245 Sewer Line Constr. Fd 806.556 2.034.600 1.403.590 549.588 752.304 4.455.600 246 Public Impr. Fund 6.663 187.134 185.075 1.461.113 2.672.224 2,674,700 248 Storm Drain Constr. Fd 784.265 1,732.993 943.254 666.624 289,269 3,616.000 250 Traffic Systems Constr Fd 372,984 722,116 866.821 1.185.330 178,609 461,100 251 Other Assessment Districts 34.489 31,992 27.416 38,396 30.000 79.700 254 Landscape Districts 479,718 554.485 611.420 709.447 751.600 1.282.400 258 Prop 1 B Fund 0 0 0 0 351,964 7.190.800 261 Law Enforcement Devel 0 0 0 210,519 66.400 46.500 262 Fire Protection Devel 0 0 0 0 23,512 475.400 263 Local Circulation System 0 0 0 0 183.080 607.200 264 Regional Circulation Sys 0 0 0 0 0 1,650.000 265 Library Facilities 0 0 0 0 66.601 47.600 266 Public Meetings Facilities 0 0 0 0 90.079 0 267 Aquatics Center Fac 0 0 0 0 31.502 0 268 AS 1600 Parkland 0 0 0 31.117 263.324 1.332.400 269 Quimby Act Parkland 0 0 0 0 0 0 305 AD 985 Industrial Pky 61,751 65.962 67.205 66.294 66.000 80.000 306 AD 987 Verdemont Area 54,427 56,313 56.277 62,906 62.100 65,000 308 Verdemont Impr Loan 244,454 199.454 0 0 0 0 311 Fire Station OS Fund 0 115 27.902 75,272 77,800 0 356 AD 356 New Pine Ave. 39,024 38.792 23,625 55,906 37.300 37.300 527 Refuse Fund 17.446,365 18.558.294 21.427,904 21,531,785 24,256.100 24.252.700 621 Central Services Fund 310,483 284.623 266,514 263,791 267.700 294.300 629 Liability Insurance Fund 3.495,161 4.763.092 3.386.836 3,560,379 2.708.200 3.482.400 630 Telephone Support Fund 838.411 742,056 805.586 778,771 821,000 652.600 631 Utility Fund 3.956,612 4,054,547 4.095.914 4.326.373 3,700,000 3,762,300 635 Fleet Services Fund 5.959.453 6.106.263 7,433,906 6.069.673 9.350,000 8,108,500 678 Worker's Compo Fd 4.759,060 4,968.374 3.230,879 3,639,447 3.500.000 3.757.600 679 Information Technology 3.647,412 4,236.489 4.257.398 4.237,969 5,200,000 4.821.600 GRAND TOTAL ALL FUNDS 162,656,060 177,519.056 192.065.800 205.490,172 223.547.609 274.540.700 CITY OF SAN BERNARDINO HISTORICAL SUMMARY OF EXPENDITURES BY FUND/DEPARTMENT FY 2003-04 THROUGH FY 2006- 09 'TlleGerleralFun<lestlmatedexpend~ureS/lvingsj.nOliocludedonlllisfepo" 19 CITY OF SAN BERNARDINO EXPENDITURES BY CATEGORY-PRIMARY FUNDS BY DEPARTMENT & FUND FY 2008-2009 PERSONAL MATERIALS CONTRACT INTERNAL CAPITAL DEBT TOTAL t-UNU/IIILE ~~HVI(;t.:) IUI-'t::H.AIION tiEHVIGE tiEHVIGE UUILAY tiEHVll:i::. EXPl:::Ntit.ti 010 MAYOR 730,300 81500 179,000 34,100 0 0 1,024,900 020 COMMON COUNCIL 452,200 45,100 0 16,100 0 0 513,400 030 CITY CLERK 1,309,100 85,600 206,100 122,800 4,600 0 1,728.200 040 C'TY TREASURER 181,300 10,400 4,400 6.300 0 0 202,400 050 CITY ATTORNEY 2.680.400 234.500 222.000 15,400 2.700 0 3.055.000 070 CODE COMPLIANCE 3,491,500 326.900 867.900 208.100 40,500 32 400 4.967.300 090 GENERAL GOVERNMENT 1 578.600 555.500 1.357.000 4,362,300 0 1 453.200 9.306.600 100 CITY MANAGER 761.500 34 600 0 14.000 0 0 810.100 108 CIVIL SERVICE 276.000 6400 0 7700 0 0 290,100 110 HUMAN RESOURCES 427 200 32 700 29,500 10,600 0 0 500,000 120 FINANCE 1,421,300 46,200 3,400 183,700 0 0 1,654,600 180 DEVELOPMENT SERVICES 5,009800 193 400 633,700 371,000 0 0 6,207,900 200 FIRE 30,176,900 608,400 222,600 1,049,900 23,900 1,699,200 33.780,900 210 POLICE 55,198,700 1,323,300 3,360,000 4,481,700 202 700 2,028,900 66,595,300 320 FACILITIES MANAGEMENT 1.988.000 391,400 496,800 755,500 0 96,900 3.728.600 380 PARKS & RECREATION 4,029,500 491,800 758,800 1.065.900 0 0 6,346,000 400 PUBLIC SERVICES 2,438.300 668.900 1,018.300 1.689.700 4.300 0 5.819.500 .fUND 1112,050,600 9,359,500 14. 105 LIBRARY FUND 2,319,900 363,000 12,000 249,400 25,000 0 2,969,300 106 CEMETERY FUND 106,400 20,200 43,000 21,200 0 0 190,800 107 CABLE TELEVISION FUND 458,500 32.200 11,000 22,100 3,500 106,900 634,200 108 ASSET FORFEITURE FUND 0 124,200 7,500 0 0 0 131,700 111 AB2766 AIR QUALITY 88,100 25,200 9,500 10,100 0 0 132,900 118 DRUG/GANG FUND 25,600 86,100 15,000 0 0 0 126.700 124 ANIMAL CONTROL FUND 1 ,467.300 130,000 73,000 273,100 30,000 0 1,973,400 132 SEWER LINE MAINT 1,119,900 298,300 826.200 496.200 4,859,300 0 7,599 900 133 BASEBALL STADIUM 0 53,000 50,000 10.500 0 0 113,500 134 SOCCER FUND 197.100 37,800 139,000 45.000 0 0 418,900 211 FIRE SAN MANUEL FUND 115.700 14.100 180.000 309,800 1,170.000 1,200,300 1,127,600 5,09,',800 106,900 14,601.100 CAPI 126 SPECIAL GAS TAX FUND 0 0 0 0 1,167,700 0 1,167,700 129 1/2 CENT SALES/ROAD TAX 0 0 0 0 8,351,700 0 8,351.700 135 AB2928 TRAFFIC CONGESTION 0 0 0 0 1016,100 0 1,016,100 240 INFRASTRUCTURE BANK LOAN 0 0 0 0 2,092,500 0 2.092,500 241 PARK EXTENS'ON FUND 0 0 0 0 0 0 0 242 STREET CONSTRUCTION 0 0 0 0 24,849,700 0 24.849,700 243 PARK CONSTRUCTION 0 0 0 0 2,369,800 0 2,369,800 244 CEMETERY CONSTRUCTION 0 0 0 0 15,000 0 15,000 245 SEWER LINE CONSTR 0 0 0 0 4.455,800 0 4,455,800 246 INDIAN BINGO 0 0 0 0 2,674,700 0 2,674.700 248 STORM DRAIN CONSTR 0 0 0 0 3,818.000 0 3,818,000 250 TRAFFIC CONSTRUCTION 0 0 0 0 481,100 0 481.100 258 PROP 1 B FUND 0 0 0 0 7.190.800 0 7.190.800 0 0 0 58,482.900 0 58.482.900 ,fUN[JS: 261 LAW ENFORCEMENT DEVEL 0 0 0 0 46.500 0 46,500 262 FIRE PROTECTION DEVEL 0 0 0 0 475,400 0 475,400 263 LOCAL C'RCULATION SYSTEM 0 0 0 0 807.200 0 807,200 264 REGIONAL CIRCULATION SYST 0 0 0 0 1,850.000 0 1.850.000 265 LIBRARY FACILITIES 0 0 0 0 47.600 0 47,600 266 PUBLIC MEETINGS FACILITIES 0 0 0 0 0 0 0 267 AQUATICS CENTER FACILITIES 0 0 0 0 0 0 0 268 AB 1600 PARKLAND 0 0 0 0 1,332,400 0 1,332,400 269 QUIMBY ACT PARKLAND 0 0 0 0 0 0 0 4. 527 REFUSE FUND 8.933.300 7.838.900 1.227.300 5.965.300 110.500 2.179.400 24.252.700 : fUNUS: 621 PRINT SHOP 136,100 148,100 5,000 5,100 0 0 294,300 629 LIABILITY FUND 256,700 3,187.600 24.000 14,100 0 0 3,482,400 630 TELEPHONE SUPPORT 74,500 573,000 0 5,100 0 0 652,600 631 UTILITY FUND 182.800 3.344.500 0 0 0 235,000 3.762,300 635 FLEET SERVICES 2,258,200 4,432,700 15,700 275,600 380,000 746 300 8.108,500 678 WORKERS' COMP FUND 525 600 2,935400 275.700 20 900 0 0 3.757.600 679 'NFORMATION TECHNOLOGY 2.050.700 1.373.700 987.300 58.400 109.700 242.000 4.821.800 i.200 489,700 1,223,300 24,879,500 l:iHANU IV IAL t::XI-"I::N::iI:~ I1:.iU,:.i(jI,Uuu I JU.l;jH,~UU 11J,UY4,tmU I :ll,tlbti.~UU I b4,4tJY,bUU I l:U;SLU,LUU I Z/:.i,;mb,lOu I TheGener8IFun<lesllma!edexpend~uresavlngsisnotlneludl!donth;sreport 20 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 TRANSFERS - IN TO GENERAL FUND: *From Special Gas Tax For- Street Maintenance - $2,420,000 Street Lighting - $1,170,000 *From Traffic Safety For - Police Costs - $1,400,000 Nester Red Lights - $2,376,700 *From 1/2 Cent Sales & Road Tax For- Administration *From Cultural Development Fund For- Fine Arts and Civic Promotional Costs *From Traffic Systems Constructions For- Administration *From Storm Drain Construction For- Administration *From Refuse Fund For- Administration/Accounting - $1,910,500 Street Repair - $50,000 Lease City Yards - $600,000 Lease City Hall - $55,200 NPDES Coord. Position - $66,600 *From Sewer Line Construction For- Administration *From Sewer Line Maint For- Administration *From CFD 1033-Fire Station For - Maintenance and Operation Costs *From Fire Equip Fund For - San Manuel funds for Fire Dept Costs *From Air Quality - AS 2766 Fund For - Traffic Engineering Costs MaintlFuel for Alternate Fuel Vehicles TOTAL GENERAL FUND 21 80,000 60,000 3,590,000 3,776,700 250,000 357,000 60,000 132,700 2,682,300 225,000 250,000 556,200 425,000 140,000 $12.444,900 I CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 TRANSFERS - IN TO ANIMAL CONTROL FUND: 'From General Fund For - Operating Costs TO CATV FUND: 'From General Fund For - Operating Costs TO LIBRARY FUND: 'From General Fund For- Operating Costs TO LIABILITY FUND: 'From General Fund For- Operating Costs TO REFUSE FUND: 'From General Fund For- Street Sweeping TO CENTRAL SERVICES FUND 'From General Fund For- Operating Costs TO FIRE DEV IMPACT FEE FUND I 'From Verdemont Infrastructure Fund For- Verdemont Fire Station Debt payment TO SEWER LINE MAl NT FUND I 'From Information Technoloyg Fund For- Loan Repayment TO FLEET FUND 'From General Fund For- Vehicle Replacement Costs $300,000 Repayment of Operating Costs $126,500 TOTAL OTHER FUNDS IGRAND TOTAL TRANSFERS-IN 22 393,500 564,200 2,815,500 400,000 65,000 94,300 769,000 78,000 426,500 $5,606,000 I $18,050,900 I CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 TRANSFERS. OUT FROM GENERAL FUND: *To Animal Control Fund For- Operating Costs *To CATV Fund For- Operating Costs *To Library Fund For- Operating Costs *To Liability Fund For- Operating Costs *T 0 Refuse Fund For- Street Sweeping *To Central Services Fund For- Operating Costs *To Fleet Fund For- Vehicle Replacement Costs $300,000 Reimbursement of Operation Costs $126,500 TOTAL GENERAL FUND FROM SPECIAL GAS TAX: *To General Fund For- Street Maintenance Costs - $2,420,000 Street Lighting Costs - $1,170,000 FROM TRAFFIC SAFETY: *To General Fund For- Police Costs - $1.400,000 Nester Red Lights - $2,376,700 FROM 1/2 CENT SALES/ROAD TAX: *To General Fund For- Administration FROM CULTURAL DEVELOPMENT *To General Fund For- Fine Arts & Civic Promotional Costs FROM TRAFFIC SYSTEM CONSTR *To General Fund For- Administration of Fund 23 $393,500 564,200 2,815,500 400,000 65,000 94,300 426,500 $4,759,000 I 3,590,000 3,776,700 250,000 357,000 60,000 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 TRANSFERS - OUT FROM STORM DRAIN FUND "To General Fund For- Administration of Fund FROM REFUSE FUND "To General Fund For- Administration/Accounting - $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- Administration FROM SEWER LINE MAINT FUND "To General Fund For- Administration FROM CFD 1033-FIRE STATION FUND "To General Fund For- Maintenance & Operation Costs FROM INFORMATION TECHNOLOGY FUNDI "To Sewer Line Maint Fund For- Loan Repayment FROM VERDEMONT INFRASTRUCTURE F~ "To Fire Dev Impact Fee Fund For- Loan Repayment FROM FIRE EQUIPMENT FUND "To General Fund For- San Manuel funds for Fire Dept. Costs FROM AIR QUALITY-AS 2766 FUND "To General Fund For- Traffic Engineering Costs MaintlFuel for Alternate Fuel Vehicles TOTAL OTHER FUNDS IGRAND TOTAL TRANSFERS-OUT 24 80,000 60,000 132,700 2,682,300 225,000 250,000 556,200 78,000 769,000 425,000 140,000 $13,291,900 I $18,050,900 I en z 00 zl- -en Co ~Il. Zw ~:2: w_ IDI- I Z...J <(...J en:J LL LLC OW >1- I-W -C) Oc :J III .9 .f; <f) C .c: '" C .0 0 I E E ::J " <D <:: .E '" , -0 ro ~ 0 'E >- CIl ll.. 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