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Home My WebLink About25-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: Barbara Pachon Director of Finance Subject: Receive and file the FY 2008-2009 Year End Report Dept: Finance Date: November 12, 2009 Council Date: December 21,2009 Synopsis of Previous Council Action: September 2, 2008 Resolution 2008-356 approving and adopting the FY 2008-2009 Budget February 17, 2009 received and filed the FY 2008-2009 Mid-Year Report November 18, 2009 Ways and Means Committee Review of the FY 2008-2009 Year End Report. On December 9, 2009 the report was approved to be received and filed by the Mayor and Council. Recommended motions: That the FY 2008-2009 Year End Report be received and filed. rN~~A-cJ&L Signature Contact person: Barbara Pachon, Director of Finance Phone: 5242 Supporting data attached: Staff Report, Attachment Ward: All FUNDING REQUIREMENTS: Amount: Source: Finance: Council Notes: Agenda Item No. dI :;J 5 CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION STAFF REPORT SUBJECT Receive and file the FY 2008-2009 Year End Report. BACKGROUND Attached is the year end budget report for FY 2008-2009 which covers the twelve-month period of July 1,2008 through June 30, 2009, Included in this year end report are the revenue and expense reports compared to the final budget and the last revised estimates used for the FY 2009- 20 I 0 budget process, Discussed below is a summary of the year end report that is attached and some of the major highlights from it. The first page in the report (white/green) is a summary report of all funds for FY 2008-2009, The estimated year-end balances for all funds are in line with the estimates used for the FY 2009-2010 budget process, The City's auditors are in the final stages of completing their audit work and at this time there are no anticipated adjustments to any City funds. If there are any final audit adjustments to the numbers, Finance will report them as part of the Mid- Year report as we have done in the past. As indicated on the first page, most funds have ended the year with a positive balance, General Fund As Page I indicates, the General Fund ended FY 2008-2009 with a balance of$3,334,685, This ending balance is $336,115 less than what was anticipated for the FY 2009-20 I 0 budget. Page 2 provides a more detail analysis of the General Fund and how the $3,334,685 ending balance was arrived at. The Total Estimated Available (this includes revenues, carryover revenue request, and transfers in) for the General Fund was $10,416,141 less than the approved budget and $914,041 less than the last revised estimates, Pages 4-7 in the report provide a more detail analysis of the General Fund revenue collections. Pages 13-15 in the report provide a more detail analysis of the Transfers In, In total the General Fund FY 2008-2009 revenues were $10,851,294 less than the approved budget and $2,861,294 less than the last revised estimate, In summary, Property Tax revenue came in better than anticipated which help off set some of the huge decline in Sales Tax, Measure Z District Tax, LicenseslPermits, and Charges for Service revenues the City had for FY 2008-2009, Total Property Tax revenue came in $410,333 higher than the last revised estimate and $1,658,533 higher than the approved budget. Sales Tax and Property Tax in Lieu of Sales Tax combined came in $878,358 less than the last revised estimate and $6,703,058 less than the approved budget. Licenses/Permits and Charges for Service were down from the approved budget by $820,988 and $1,407,405 respectively. The net last revised estimate for these two categories was pretty much on target. (Measure Z revenues are discussed in more detail further down in this staff report.) The approximate $1.6 million revenue decline in Sale of Property found on Page 5 under the heading "Use of Money and Property" is the result of a timing difference from selling property to the County. The City anticipated getting these funds in FY 2008-2009 but they were not received until FY 2009-2010 so a carryover of this revenue budget is needed and is part of the Continue Appropriations/Encumbrance Carryover agenda item. Transfers In to the General Fund were $394,153 higher than last estimated but $1,117,947 less than what was originally budgeted. The original budget had estimated a larger transfer from the Traffic Safety Fund from the Red Light Camera's but due to the additional cameras not getting installed as planned the revenue collection and the corresponding expenditures in the Police budget did not happen, The FY 2008-2009 Mid-Year Report did anticipate this happening, Slightly higher transfers in from Gas Tax, Refuse, and CFD 1033 were done to help cover actual expenditures spent in the General Fund for street maintenance repair and fire station maintenance and operation costs, General Fund expenditures as shown on page 2 were in line with the last revised estimates. The Total Est Deductions (this includes expenditures, carryover expenditure request, and transfers out) for the General Fund came in $5,519,926 less than the approved budget and $566,926 less than the last estimate, The expenditure savings were a result of all the budget adjustments approved in February 2009 which included positions being eliminated and 10% pay reductions for employee groups, It should be noted that the five Departments that expended more than the approved budget were all identified in the Mid-Year report that this was going to happen, The City Treasurer Office, Fire, Civil Service and City Manager Office budgets were all over budget due to higher salary costs than anticipated, There were staff resignationslretirements during the year, which resulted in large accrued time payoffs that were not anticipated in the budget. The net expenditures in the City Attorney budget were less than what was estimated at Mid-Year but still slightly higher than the budget. Transfers Out of the General Fund were $280,822 more than what was last estimated but they were less than the approved budget. Finance had to make some minor adjustments between the General Fund and some of the Internal Service Funds (Utility Fund, Fleet Fund and Workers Comp Fund) to reflect the correct General Fund contribution, The General Fund contribution to the Fleet Fund was decreased by $426,500 (less supplies, fuel and lubricants were purchased), the Utility Fund contribution was increased by $300,000 (higher electric and water costs than what was anticipated) and the Workers Comp contribution was increased by $384,200 (higher Workers Comp claims than what was anticipated). The General Fund beginning balance on July 1,2008 was $12,512,800 and the ending balance on June 30, 2009 is $3,334,685. The General Fund had a reduction in fund balance of $9, 178,115 for FY 2008-2009. Measure Z - District Tax Page 3 provides a separate report on the City's Measure Z - District Tax funds, These funds are part of the General Fund but a separate report is provided for the Council and Public benefit to clearly account for all revenues and expenditures for this funding source, It should be noted that an independent audit report is done each year and is currently under way to further certify the revenue and expenditures. For FY 2008-2009 Measure Z revenues came in $345,528 less than the last revised estimate and $1,245,528 less than the approved budget. Finance only allowed expenditures to be charged to Measure Z Funds as there was revenue and fund balance available, Based on this, at June 30, 2009 all Measure Z funds had been expended with only a small amount ($45, I 00) requested to be carried over to FY 2009-20 I 0, Special Revenue Funds As indicated on Page I, the Cemetery Fund is the only Special Revenue Fund that ended the fiscal year in the negative. It should be noted that the negative ending balance is about $23,000 less than what was estimated in the Mid-Year report. The negative fund balance is the result of Cemetery revenues coming in about $137,700 less than the original budget (revenue detail can be found on page 8). Some of this revenue short fall was offset by the Cemetery beginning fund balance of $45,400 and about $54,000 in expenditure savings, The Cemetery's negative ending fund balance of $38,398 will have to be addressed in future fiscal years by either increased revenues or reductions in expenditures, The Sewer Line Maintenance Fund ending fund balance of$3,616,026 was anticipated during the FY 2009-2010 budget process. All of these funds in the fund balance have been appropriated in the FY 2009-20 I 0 budget for Sewer Line Maintenance and CIP Sewer projects. On a positive note the Refuse Fund at Mid- Year was projected to end the year with a negative fund balance of$571,504 but actually ended the year with a positive $1,498,569, The Refuse Fund does have encumbrance carryovers of$414,700 so that leaves just over $ I million in the fund balance as undesignated, For FY 2008-2009 the Refuse Fund expenditures were less than anticipated at Mid-Year and revenues were slightly higher which resulted in a better ending fund balance than was anticipated. Capital Proiect Funds The negative ending balances in two of the Capital Projects Funds (Inti'astructure Bank Loan and Street Construction) are due to pending invoiceslpayments for various projects in these funds. Once the pending payments are received for these projects, these two Capital Projects Funds will no longer have negative balances, The positive fund balances in all the other CIP funds were appropriated to various projects as part of the FY 2009-2010 CIP, As part of the up coming Mid- Year review Finance and Development Services staff will evaluate each CIP Fund and will report any anticipated changes in fund balance (negative or positive) for these funds, Development Imoact Fee Funds (DIFF) All ending balances in the mFF are on target with estimates at Mid- Year. Each of these funds has restricted uses for the funds collected. Most of the DIFF are for capital projects. These funds were included and appropriated as part of the FY 2009-2010 CIP budget as necessary, Internal Service Funds The negative ending balances in the two Internal Service Funds (Liability Fund and Workers Compensation Fund) are due to future estimated claims and judgment payables, The negative balance in the Liability Fund was reduced from the beginning negative balance of $1 ,484,458 to $715,169 (reduction of$769,289) because of the following main factors. The insurance premiur:ns came in $142, I 00 less than budgeted, liability claims paid were $190,700 less than the budget, other miscellaneous expenses were under budget by $73,500, revenues were higher by $45,000 and Finance lowered the reserve for unanticipatedlunknown claims by $250,000 based on past history. The City continues to work to reduce the negative balances in these two funds as the City's budget permits, FINANCIAL IMPACT There is no financial impact to receive and file the FY 2008-2009 Year End Report, RECOMMENDATION That the FY 2008-2009 Year End Report be received and filed. CITY OF SAN BERNARDINO SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS FISCAL YEAR 2008 - 2009 I BEGINNING ADDITIONS TOTAL DEDUCTIONS ENDING BALANCE FOR TOTAL BALANCE FUND /TITLE 7-1-08 REVENUES I TRANSFER BUDGET EXPENSESITRANSFER DEDUCT 6-30-09 r51n- GENERAL FUND' 112,512,800 1126,352,006111,326,9531150,191,7591142,080,5521 4,776,5221146,857,0741 3,334,6851 SPECIAL REVENUE FUNDS: 105 LIBRARY 8,342 162,442 2,769,500 2,940,284 2,910,274 0 2,910,274 30,010 106 CEMETERY 45,353 53,543 0 98 896 137,294 0 137 284 138,398 107 CATV 0 4348 365,415 369,763 369,763 0 369 763 0 108 ASSET FORFEITURE 349,833 297,851 0 847,684 135 797 0 135,797 511887 118 DRUG/GANG FUND 111,535 24,979 0 136,514 43 842 0 43 842 92 872 111 AIR QUALlTY-AB 2766 128,693 251,941 0 380,634 104,507 140 000 244 507 136,127 124 ANIMAL CONTROL 41 1,408,163 513591 1,921 795 1 899,495 0 1,899495 22 300 128 TRAFFIC SAFETY 0 2407,920 0 2,407,920 0 2,407,920 2,407 920 0 132 SEWER LINE MAINT 4,707,459 3,144485 78,000 7 929 944 4,063,918 250,000 4313918 3,616026 133 BASEBALL STADIUM 92,253 10,309 0 102,562 75,992 0 75 992 26 570 134 SOCCER COMPLEX 260,868 417,572 0 678,440 411,675 0 411675 266 765 137 CFD 1033-Fire Station M&O 15,818 565614 0 581,432 0 581,433 581 433 (1 211 FIRE EQUIP ACQUISITION F 769,012 0 0 769012 141,364 425,000 566 364 202,648 208 VERDEMONTINFRASTRUCT 1,284,700 22,687 0 1,307,387 0 398,700 398 700 908 687 311 FIRE STATION DEBT FUND 773 569 11965 0 785,534 0 785 534 785,534 0 527 REFUSE" 1,317,496 25,360,858 0 26,678,354 22,397,485 2,782,300 25,179,785 1,498,569 TOTAL SPECIAL REVENUES 9,864,972 34,144,677 3,726,506 47,736,155 32,691,206 7,770,887 40,462,093 7,274,062 CAPITAL PROJECT FUNDS: 126 SPECIAL GAS TAX 1,539,658 3 285,648 0 4,825 306 125,497 3,715,600 3841,097 984,209 129 1/2 CENT SALES & RD TAX 3 965,237 2,646,865 0 6,612,102 2 935,098 250 000 3 185,098 3,427 004 135 AB2928 TRAFFIC CONGST 3007 1,746,721 0 1,749,728 286,754 0 286754 1 462974 240 INFRASTRUCTURE BK LOAN 12,227,557 4,163,641 0 1,936,084 1,990,747 0 1,990,747 154 663 241 PUBLIC PARK EXTENSION 4538 9 0 4,547 0 0 0 4547 24'? STREET CONSTRUCTION 13,626,851 2,038,300 297,700 11,290,851 2,352,226 0 2 352 226 13 643 077 LtARK CONSTRUCTION 205,135 608 579 101000 914,714 257,230 0 257,230 657 484 CEMETERY CONSTR 49 824 1,297 0 51,121 0 0 0 51121 245 SEWER LINE CONSTR 4816110 160 856 0 4 976 966 311,229 225 000 536 229 4 440 737 246 PUBLIC IMPROVEMENT 2 656 364 40,071 0 2 696,435 862,621 0 862: 621 1 833814 247 CULTURAL DEVELOPMENT 1187,211 338,539 0 1,525,750 0 357,000 357 000 1 168750 248 STORM DRAIN CONSTR 5,499,036 396,708 0 5,895744 1,678,515 132,700 1811215 4 084 529 250 TRAFFIC SYSTEM CONSTR 183,238 3142 0 186380 98,943 60,000 158 943 27 437 258 PROP 1B FUND 3,045,047 2,503,525 0 5,548,572 1,637,655 0 1,637,655 3,910,917 TOTAL CAPITAL PROJECTS 17,299,997 17,933,901 398,700 35,632,598 12,536,515 4,740,300 17,276,815 18,355,783 DEVELOPMENT IMPACT FEE FD: 261 LAW ENFORCEMENT IMP 87,415 86 769 0 174184 46,421 0 46421 127 763 262 FIRE PROTECTION IMPACT 370 368 192,366 785,534 1,348,268 616566 0 616566 731 702 263 LOCAL CIRCULATION SYST 669,430 74,455 0 743 885 75 506 0 75 506 668 379 264 REGIONAL CIRCULATION S 6,896,750 879 562 0 7,776,312 96,604 0 96,604 7 679 708 265 LIBRARY FACILITIES IMPAC 16,586 9,723 0 26 309 8094 0 8094 18215 266 PUBLIC MEETINGS FAC IMP 147374 17,424 0 164798 0 0 0 164 798 267 AQUATICS CENTER FAC IMP 53,801 5997 0 59,798 0 0 0 59 798 268 AB1600 PARKLAND IMPACT 859,933 61,541 0 921,474 71448 0 71,448 850 026 269 QUIMBY ACT PARKLAND IMF 88,803 80,471 0 169,274 0 0 0 169~ TOTAL DEVIMPACT FEES 9,190,460 1,403,308- 785,534 11,364,302 914,639 0 914,639 10,469, INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 17 089 184,262 43816 245,167 245,167 0 245,167 0 629 LIABILITY INSURANCE (1484 458 3177,419 400,000 2,092,961 2808,130 0 2,808130 1715 169 630 TELEPHONE SUPPORT 450 795 554 706 0 1 005 501 777 662 0 777 682 227 839 631 UTILITY FUND 1345,676 3,851,465 300,000 3,805,789 4,165240 0 4 165,240 (359451 635 FLEET SERVICES 564,503 7,222,114 0 7786617 7,292721 0 7 292 721 493 896 678 WORKER'S COMP 17,730,381 3773712 384 200 13,572,469 4,157,916 0 4157916 17 730 385 fT' INFOR~ECHNOLOG 600,682 4,521,428 0 5,122,110 4,734,637 78,000 4,812,637 309,473 ~ TOTAL I ALSER~CE 17,927,446 23,285,106 1,128,016 16,465,676 24,181,473 78,000 24,259,473 17 773,797 TOTAL ALL FUNDS 140,940,7831203,123,998117,365,7091261,430,490 1212,404,385117,365,7091229,770,0941 31,660,3961 CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES YEAR END FISCAL YEAR 2008-2009 GENERAL FUND I FY~. FY~ FY~ FINAL", . t.aSt Revised UNAUDITED .. BUDGET:' ESTIMATE ACTUALS ESTIMATED REVENUE: Prooertv Taxes $ 31,130,000 $ 32,378,200 $ 32,788,533 Other Taxes 70,534,400 62,871,800 61,241,900 Licenses & Permits 10,003,500 9,476,300 9,182,512 Fines and Penalties 1,838,300 1,692,400 2,234,332 Use of Monev & Property 2,477,600 2,356,700 808,788 Interaovernmental 7,808,300 8,267,700 7,802,766 Charges for Services 7,085,700 5,531,000 5,678,295 Miscellaneous 4,772,400 5,086,100 5,061,780 Total estimated Revenues $ 135,650,200 $127,660,200 $124,798,906 Revenue Carryover Request $ - $ . $ 1,553,100 Total Transfers In: $ 12,444,900 $ 10,932,800 $ 11,326,953 TOTAL ESTIMATED AVAILABLE: $148,095,100 $138,593,000 $137,678,959 ESTIMATED EXPENDITURES: Mavor $ 967,300 $ 800,000 $ 805,567 Common Council 576,600 555,800 488,217 City Clerk 1,728,200 1,650,400 1,617,503 City Treasurer 202,400 209,100 209,461 City Attorney 3,601,800 3,529,800 3,609,499 Code Compliance 4,909,600 4,300,000 4,116,077 General Government 6,942,600 6,940,700 6,808,278 City Manaaer 845,100 1,015,000 990,923 Human Resources 500,000 450,000 440,359 Cinance 1,656,600 1,600,000 1,588,330 ';ivil Service 290,100 293,000 292,656 Development Services 6,383,900 5,375,000 5,086,697 Fire 34,553,300 34,925,000 35,019,831 Police 61,197,000 58,618,500 58,241,177 Police - Measure Z 7,996,100 7,695,100 7,383,918 Facilities Management 3,851,100 3,575,000 3,444,570 Parks, Recreation, & Comm Serv 6,539,600 5,907,800 5,603,313 Parks Measure Z 242,200 242,200 162,502 Public Services 5,611,900 5,256,900 5,233,174 Total estimated ExDendltures $148,595,400 $142,939,300 $141.142,052 Estimated EXDenditure SavinDs $ (1,300,000 $ - $ - Exoenditure Canvover Reauest $ - $ - $ 938,500 Total Transfers Out: $ 5,081,600 $ 4,495,700 $ 4,776,522 TOTAL EST DEDUCTIONS: . $ 152,3n,000 $147,435,000 $146,857,074 EXCESS I (DEFICIENCY) OF $ (4,281,900' $ 18,842,000 $ /9,178,115) AVAILABLE OVER DEDUCTIONS BEGINNING BALANCE 7-1-08 $ 12,512,800 $ 12,512,800 $ 12,512,800 ESTIMATED ENDING BALANCE $ 8,230,900 $ 3,670,800 $ 3,334,685 BUDGETED RESERVE Reserve for PERS Safety Costs $ - $ - $ - Reserve for Fire Maint Facilitv 630,000 630,000 630,000 Reserve for Measure Z-District Tax 605,300 - - .. Reserve for Tow Fee Set Aside - - - Reserve for OS Technology Fee 96,900 96,900 96,900 General Budget Reserve 6,898,700 2,943,900 2,607,785 Total Budgeted Reserve $ 8,230,900 $ 3,670,800 $ 3,334,685 EST UNDESIGNATED 6-30-09: $ - $ - $ . VARIANCE ..., FINALBUDf UNAUDlTAc::J $ 1,658,533 (9,292,500 1820,988 396,032 (1,668,812 (5,534 (1 ,407,405 289,380 $ (10,851,294 $ 1,553,100 $ (1,117,947 $ (10,416,141 $ 161,733 88,383 110,697 (7,061 (7,699 793,523 134,322 1145,823 59,641 68,270 12,556 1,297,203 (466,531 2,955,823 612,182 406,530 936,287 79,698 378,726 $ 7,453,348 $ (1,300,000 $ (938,500 $ 305,078 $ 5,519.928 $ (4,896,215 $ - $ (4,896,21ij $ - - (605,300) - - (4,290,915) $ (4,896,215 $ <iit< d-- , VARIANCE 't..'ST ESTI UNAUDfT ACT $ $ 5,567 67,583 32,897 361 79,699 183,923 132,422 24,077 9,641 11,670 344 288,303 94,831 377,323 311,182 130,430 304,487 79,698 23,726 '.".' $ CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2008-2009 GENERAL FUND - Measure Z FINAL REVISED UNAUDIT BUDGET ESTIMATE ACTUAL FY 2008-2009 FY 2008-2009 FY 2008.2009 ESTIMATED REVENUE District Tax Revenues 7,050,000 6,150,000 5,804,472 Total Estimated Revenues $ 7,050,000 $ 6,150,000 $ 5,804,472 Total Transfers In $ . $ - $ . TOTAL ESTIMATED AVAILABLE $ 7,050,000 $ 6,150,000 $ 5,804,472 ESTIMATED EXPENDITURES Police 7,996,100 7,695,100 7,384,170 Parks, Recreation, & Comm Serv 242,200 242,200 162,502 Total Estimated Expenditures $ 8,238,300 $ 7,937,300 $ 7,546,672 N,!!t Carryover Request $ . $ - $ 45,100 . 1 Transfers Out $ - $ - $ - ..... TOTAL ESTIMATED DEDUCTIONS $ 8,238,300 $ 7,937,300 $ 7,591,772 EXCESS (DEFICIENCY) AVAILABLE $ (1,188,300) $ (1,787,300) $ (1,787,300) ESTIMATED BEGINNING BALANCE $ 1,787,300 $ 1,787,300 $ 1,787,300 ESTIMATED ENDING FUND BALANCE $ 599,000 $ . $ - RESERVE FOR FUTURE COSTS 599,043 - . BUDGET EXCESS I (DEFICIENCY) $ (43) $ . $ . VARIANCE FINAL BUDI UNAUDIT ACT (1,245,528 $ (1,245,528) $ - $ (1,245,528) 611,930 79,698 $ 691,628 (45,100) $ - $ 646,528 $ (599,000) $ - $ (599,000) $ (599,000) $ . 3 VARIANCE LAST ESTI UNAUDIT ACT (345,528)' $ (345,528) $ - $ (345,528)! i , . I ! 310,930 79,698 $ 390,628 $ (45,100) $ - $ 345,528 $ - $ - $ - $ . $ . CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 . .. ."'-<';'X~1i;"';t:,;;;~~ci';.'."/".'lt.FINAL REVISED UNAUDIT, "DES~&IO";'~~" ~:~.~ )eUDGET ESTIMATE ACTUAL.. . PROPERTY TAXES.' . ,..,.. .'. ..... 4001 Current Secured 11,050,000 11,300,000 11,621,490 4002 Current Unsecured 540,000 610,000 603,367 4003 Prior Taxes 400,000 830,000 904,957 4005 Other 140,000 150,000 167,060 4006 Supplemental 1,200,000 900,000 903,455 4007 Prop Tx in lieu of VLF 17,800,000 18,588,200 18,588,204 Total Taxes 31,130,000 32,378,200 32,788,533 OTHER TAXES 4221 Sales Tax 23,000,000 18,155,000 17,276,647 4220 Prop Tx In Lieu Sales Tx 7,500,000 6,520,300 6,520,295 4224 Utilitv User Tax 24,788,400 24,500,000 24,355,172 4201/14 Franchise Tax 3,100,000 3,100,000 3,091,966 4222 Transient Occupancv 3,100,000 2,650,000 2,517,102 4223 Prop, Transfer Tax 600,000 500,000 390,814 4225 Sales Tax Public Safety 1,000,000 875,000 863,890 4215 Tow Franchise 396,000 421,500 421,542 4227 Measure Z District Tax 7,050,000 6,150,000 5,804,472 ~JotalTaxes .. . . ,',..., . 70,534,400 62,871,800 61,241,900 I~ENSES AND PERMITS 4301 Business Reaistration 6,638,800 6,500,000 6,197,871 4330 Buildina Permits 615,000 500,000 498,626 4331 Mechanical Permits 200,000 150,000 144,792 4362 On Site Insoection Fees 600,700 650,000 623,489 4363 On Site Plan Check 300,000 185,000 209,377 4361 Construction Permits 250,000 135,000 122,992 4342 EMS Membershio 15,000 6,000 2,172 4336 Fire Code Permits 368,000 368,000 385,377 4337 Fire Plan Check 229,000 135,000 141,512 4351 Street Cut Permits 175,000 210,000 295,086 4333 Mobile Home Park Permit 27,200 25,300 26,169 4352 Misc Licenses & Permits 385,700 440,000 500,325 4353 Yard Sales Permit Fee 0 0 0 4303 Misc City Clerk Permits 8,600 2,000 2,383 4304 Misc Plannina Permits 30,500 25,000 22,715 4360 Gradina Permits 160,000 145,000 9,626 Total license & Permit., \;~'~j"!,,,, <10,003,500 9,476,300 9,182,512 FINES AND PENALTIES '~"""'20 Parkina Citations 1,350,000 1,100,000 1,145,492 -..10 General Fines 183,300 163,300 135,876 4411 Code Admin, Citations 240,000 160,000 182,982 4412 Fire Admin, Citations 65,000 100,000 96,767 4423 General Admin Civil Penalties 0 169,100 609,714 4424 Police Admin Civil Penalties 0 0 26,386 y , BUDGETI REV ESTI ,7ACTVA(; , ACTUAL 571,490 321,490 63,367 16,633) 504,957 74,957 27,060 17,060 (296,545 3,455 788,204 4 1,658.533 410,333 (5,723,353 (878,353 (979,705 (5 (433,228 (144,828 18,034 18,034 1582,898 (132,898 1209,186 1109,186' 1136,110 111,110 25,542 42 (1,245,528) (345,528) (9,292;_) ~~~) , (204,508 45,492 i 147,424 127,424)' 157,018 22,982 31,767 13,233). 609,714 440,614 26,386 26,386 C'."-_"'c.". CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 FINAL REVISED UNAUDIT BUOOEi' ESTIMATE ACTUAL DESCRIPTION' .... 4425 City Clerk Admin Civil Pen 0 0 0 4426 Dev Sev Admin Civil Pen 0 0 5,500 4427 Fire Admin Civil Penalties 0 0 26,215 4428 Code Admin Civil Penalties 0 0 5,400 4421 Vehicle Abatement Fines 0 0 0 Total FineslPenalties 1,838,300 1,692,400 2,234,332 USE OF MONEY AND PROPERTY 4505 Interest Earnings 500,000 400,000 201,799 4520 Land & Building Rental 427,600 415,000 487,584 4523 ATS Land Rental 0 6,700 10,805 4530 Parking Rental Fee 30,000 0 550 4531 Downtown Parking Meters 0 0 0 4922-26 Sale of Property 1,480,000 1,480,000 53,652 4422 Firework Admin Civil Penalties 0 15,000 15,729 4540 Vending Machine Commissior 40,000 40,000 38,669 Total Money & Property . 2,477,600 2,356,700 808,788 INTERGOVERNMENTAL A.603 Motor Vehicle In Lieu 800,000 640,000 817,737 21 Booking Fee Subvention 0 0 0 4670 EDA & CDBG Reimbursemen 5,650,900 5,766,800 5,318,450 4651 Construction Reimb, 0 21,600 22,012 4606 Homeowner's Exemption 150,000 130,800 134,091 4616 POST 100,000 100,000 100,877 4625 State-Mandated Costs 50,000 100,000 88,703 4673 Water Reimbursement 340,000 .349,600 349,600 4671 SBIAA Reimbursement 136,400 136,400 153,530 4615 Disaster Prep. Program 21,000 22,500 22,497 4607 Off-Highway Vehicle Tax 0 0 0 4619 Mutual Aid/Disaster Reimb. 560,000 1,000,000 795,269 Totallnteraovemmental ,,' '.'. .... 7,808,300 8,267,700 7,802,766 CHARGES FOR SERVICE 4731 Plan Check Fee 350,000 235,000 230,880 4789 Archival Fee - Devel Servs 35,000 26,000 24,976 4715 DS Technology Fee 96,900 41,000 43,855 4779 Blanket Inspection Fee 0 0 0 4880 EMS User Fee 430,000 250,000 260,086 4798 Storm Drain Utility Fee 260,000 260,000 271,148 -.1799 NPDES Bus Inspection 0 0 0 15 Weed Abatement 200,000 150,000 150,734 ''2r133 Building Demolition 675,000 850,000 765,997 4714 Plannina Develp Project 250,000 250,000 301,612 4305 Annual Alarm Permits 220,000 200,000 202,957 4780 Misc Develop Servs Charges 92,700 100,000 96,407 ./ !> '. BUDGI:T!;R~VESTI ACTU~; : ACTUAL 0 0 5,500 5,500 26,215 26,215 5,400 5,400 0 0 396,032 541,932 298,201 59,984 10,805 29,450 o 1,426,348 15,729 (1,331) (1,668. ' 17,737 177,737 0 0 (332,450 (448,350\ 22,012 412 (15,909 3,291 877 877 38,703 (11,297 9,600 0 17,130 17,130 1 ,497 (3 0 0 235,269 (204,731) (5,534 > (464,9M (119,120 (4,120 (10,024 (1,024 (53,045 2,855 0 0 (169,914 10,086 11,148 11,148 0 0 (49,266 734 90,997 (84,003\ 51,612 51,612 (17,043\ 2,957 3,707 (3,593 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 "-_"""+.".',~.: -<C_';'_ :,--:'.', ... FINAL REVISED UNAUDIT , -,.... .~.,.-.""'.'. ..... ,',-: ,>'.' -"'" --, .....':'..' -,.- I BUDGET ESTIMATE "AcftJAt;.;, 'DeSCR1PTION::", <;c 4766 Buildin!:! Permit Review 65,000 75,000 71,430 4720 Plan Review Fee 150,000 70,000 73,462 4784 Plan Subdivision File Fee 75,000 (19,400 119,356 4785 Non Subdivision Str Imp 150,000 190,000 174,480 4711 PW Subdivision 100,000 25,000 28,548 4718 Environmental 10,000 1,000 719 4735 Release Notice of Pendencv 5,000 7,000 7,316 4863 Class Reaistration Fee 6,000 6,500 6,865 4862 Park Enerav Fee 5,000 5,000 5,095 4707 Passport Fees 100,000 60,200 67,458 4702 County Contract 487,000 487,000 487,000 4864 Swimmina Pool Fee 50,000 45,000 51 ,483 4861 Proarm/Facilitv Use Fee 60,000 70,000 67,233 4865 Non-Resident Fees 3,000 3,000 2,767 4710 Mise Plannina/Building 100,000 100,000 111 ,707 4743 PD Towina Release Fee 514,800 545,000 543,470 4745 Code Tow Release Fee 25,000 0 960 4795 Signal MaintlEnergy 20,000 25,000 33,089 4802 Str light Energy Fee 10,000 16,800 16,800 , ~701 Election Filing Fee 25,000 1,200 1,064 r-.. 47 False Alarm Fee 60,000 60,000 55,806 4810 Misc. Development Services 15,000 5,000 6,936 4705 Utility Collection Fee 50,000 10,000 0 4708 Fire Trainin!:! Services 62,600 62,600 107,147 4881 Paramedic Reimb Contract 359,100 359,100 410,445 4786 Certificate of Completion 22,600 15,000 14,655 4752 Fireworks Re!:!ulatorv Fee 75,000 75,000 67,233 4753 Fire Archival Fee 4,000 4,000 2,907 4754 Fire Business Occup Insp 50,000 35,000 39,110 4755 Fire Rentallnsp 510,100 550,000 540,542 4709 Hazardous Material Fee 281,900 20,000 42,463 4712 Imoound Yard Fees 0 0 0 4767 Sin!:!le Family Rentallnsp Pro 1,025,000 260,000 310,809 Total Charges, , ' .. .. 7,085,700 5,531,000 5,678,295 MISCELlANEOUS 4906 Water Fund Contr. 2,350,000 2,370,000 2,397,359 4930 Sewer Contr. - Water 500,000 500,000 500,000 4931 Water Land Sales 40,000 52,700 52,782 4910 Admin Service Char!:!e 389,600 384,800 384,800 4901 Mise, Other Revenue 273,000 568,500 441,035 , , 12 Off Track Bettin!:! 120,000 120,000 110,107 f\trr 41 Sale of Photos IReports 30,000 17,000 15,187 4740-5 Police Mise, Receipts 800,000 800,000 882,575 4746 Property Auction 10,000 5,000 3,886 4911 Restitutions 20,000 10,000 11 ,468 I () BUDGETI REV ESTI "7AC~" ~ACTllAL 6,430 13,570 176,538' 3,462 194,356) 44 24,480 115,520 (71 ,452 3,548 (9,281 (281 2,316 316 865 365 95 95 (32,542) 7,258 0 0 1 ,483 6,483 7,233 (2,767 (233' (233 11,707 11,707 28,670 (1,530 124,040' 960 13,089 8,089 6,800 0 (23,936\ (136 (4,194 (4,194 (8,064 1,936 (50,000 (10,000 44,547 44,547 51,345 51,345 (7,945' (345) (7,767' (7,767) (1,093' (1,093) (10,890' 4,110 30,442 (9,458) (239,437 22,463 0 0 (714,191 ) 50,809 (1,407,405l ~~''M7;295 '_,,-,,_ ,~ -t,,' ,_ 47,359 27,359 0 0 12,782 82 (4,800' 0 168,035 1127,465) 19,893' (9,893) (14,813\ (1,813) 82,575 82,575 (6,114 (1,114' (8,532 1 ,468 CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2008-2009 ,~ . . . . FINAL REVISED UNAUDIT . DESCRIPTION ......... BUDGET ESTIMATE . ACTUAL 4905 Litiaation Settlement 10,000 47,700 135,681 4904 Drunk Driver Reimburmt. 100 0 0 4928 Bookina Fee Reimburmt. 2,000 3,000 3,274 4750 Investiaation Fee 58,500 45,000 43,010 4908 Vehicle Take Home Reimb 0 22,400 0 4926 CID Reimbursement 0 50,000 0 4933 Hazmat Incident Recoverv 79,200 0 0 4924 Damage Clain Recovery 90,000 90,000 80,616 Total Miscellaneous 4,772,400 5,086,100 5,061,780 '7 BUDGETI i' ACTUAl'; REV ESTI ACTUAL 125,681 87,981 (100) 0 1,274 274 (15,490) (1,990 0 (22,400 0 (50,000 179,200\ 0 (9,384) (9,384) 289.380 (24,320) 1135,650,200 1127,660,200 1124,798,9061 1(10,851.294)1(2,8&1,294)1 I TOTAL GENERAL FUND CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 . 2009 BlJO(;~/"l.;REVESTt I ACTI.lALs ". ACTUAL I' flNAL."IREVlSED I UNAUDIT BUDGET' " ESTlAMTE . ACTUAl DESCRIPTION _'>5 UBRARY FUND 4618 State Aid-Libraries 78,800 70,000 69,967 4850 Miscellaneous Receipts 20,000 20,600 19,027 4851 Librarv Fines 55,000 40,000 39,619 4901 Mise Other Receipts 0 200 33,829 Total Librarv Fund 153,800 130,800 . 162,442 :? 18,833 (33 (973 11,573 115,381 (381 33,829 33,629 8,642 .c,;,.r'" 3t,t142 106 CEMETERY FUND 4505 Interest on Idle Cash 22,000 18,000 13,135 4775 Cemetery Burial Fee 70,000 32,400 20,928 4776 Sale of Vases 2,000 700 661 4777 Sale Concrete Boxes 30,000 9,000 8,430 4778 Sale Cemetery Plots 67,200 8,500 8,389 4901 Misc. Receipts 0 2,000 2,000 Total Cemetery Fund 191,200 70,600 53,543 8,865 49,072 1,339 21,570 58,811 2,000 137, 4,865 11,472 39 570 111 o :11',057 4~. .... .3481 4. :':',j:;Ii~" 348 107 CABLE TV FUND 4922 Sale of EauipmenUServices 0 4,000 4,348 Total Cable TV Fund 70,000 4,000 4,348 108 ASSET FORFEITURE FUND 4505 Interest on Idle Cash 5,500 8,000 9,038 4672 Asset Forfeiture Federal DOJ 100,000 100,000 145,359 4675 Asset Forfeiture Federal Treasurer 0 0 4,557 4927 Asset Forfeiture 125,000 100,000 138,897 Total Asset Forfeiture Fund 230,500 208,000 297,851 3,538 1,038 45,359 45,359 13,897 38,897 62.79!1. ~Wf)i 85;294 111 AIR QUALITY-AS 2766 FUND 4505 Interest on Idle Cash 3,000 2,000 947 4626 Rideshare Reimbursement 245,000 238,000 245,794 4906 Water Department 5,100 5,200 5,200 Total Air Quality-AB 2766 Fund 253,100 245,200 251,941 2,053 794 100 t..1 118 DRUG/GANG FUND 4505 Interest on Idle Cash 7,000 3,000 1,403 4929 Asset Forfeiture-Drua/Gana 18,000 18,000 23,576 T alai Dru Fund 25,000 21,000 24,979 124 ANIMAL CONTROL FUND 4320 Animal License 457,200 353,300 349,477 4352 Misc. License & Permits 2,500 1,200 1,175 4410 General Fines 39,000 28,500 26,595 4430 Animal License Penaltv 42,200 38,000 37,150 4756 Animal Adoption Fee 58,000 50,000 47,233 4757 Contractee Shelter Fee 758,500 771,600 779,644 4759 Apprehension Fee 45,000 33,000 32,466 4760 Board Fee 32,000 15,000 14,723 4761 Field Service Fee 1,000 100 15 4763 Owner Release Fee 25,000 25,000 24,718 4764 Vaccination Fee 21,000 18,000 16,437 4765 Microchip Fee 94,000 79,700 78,654 4901 Miscellaneous Receipts 4,500 0 (124) Total Animal Control Fund 1,579,900 1,413,400 1,408,163 107,723 1,325 12,405 5,050 10,767 21,144 12,534 17,277 985 282 4,563 15,346 4,624 11} . 7 1,053 7,794 o 3,823 25 1,905 850 2,767 8,044 534 277 85 282 1,563 1,046 124) ...-; CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 q DESCRIPTION FINAL REVISED UNAUDIT BUDGET ESTIAMTE ACTUAL BUDGETt ACTUAL REV EST! ACTUAL 126 SPECIAL GAS TAX FUND 4505 Interest on Idle Cash 25,000 18,000 26,804 4610 State Aid-2106 750,000 677 ,400 678,076 4611 State Aid-21 07 1,620,000 1,468,800 1,467,881 4612 State Aid.21 07.5 10,000 10,000 10,000 4614 Proo 111.Hiohwav Users Tax 1,200,000 1,098,400 1,102,887 4658 Fed Aid Street Construction 0 0 0 4670 EDA Reimbursement 0 0 0 4945 Reimbursement 246,700 0 0 Total Gas Tax Fund 3,851,700 3,272,600 3,285,648 1,804 8,804 (71,924 676 1152,119 (919 0 0 (97,113 4,487 0 0 0 0 (246,700) 0 1566,052 13,048 128 TRAFFIC SAFETY FUND 4440 CVC Fine 1 ,400,000 1,490,000 1,550,499 4441 Nester Red Lichts 2,376,700 805,000 857,421 Total Traffic Safely Fund 3,776,700 2,295,000 2,407,920 150,499 60,499 (1,519,279) 52,421 11,368,78011 .. 112,920 1291t2 CENT SALESJROAD TAX FUND 4505 Interest on Idle Cash 130,000 100,000 76,542 4613 1/2 Cent Sales Tax 3,000,000 2,600,000 2,570,323 4630 State Aid Street Construction 0 0 0 4658 Fed Aid Street Construction 0 0 0 4670 EDA Reimbursement 1,087,800 0 0 4945 Construction Reimbursement 200,000 0 0 Total1t2 Cent SalesJRoad Tax Fund 4,417 ,800 2,700,000 2,646,865 153,458 123,458 1429,677 (29,677 0 0 0 0 (1,087,800 0 (200,000 0 71,770,935 153,135 "",.C '32 SEWER LINE MAINTENANCE ..4505 Interest on Idle Cash 160,000 160,000 84,559 4820 Sewer Line Maint 3,150,000 3,150,000 3,059,926 4903 Refunds and Rebates 0 0 0 Total Sewer Line Maintenance 3,310,000 3,310,000 3,144,485 (75,441 (75,441 (90,074 (90,074 0 0 1165,515 1165,515 133 BASEBALL STADIUM 4505 Interest on Idle Cash 0 0 309 4924 Damaoe Claim Recoverv 1,000 2,000 0 4901 Baseball Team Lease Aoreement 32,600 30,000 10,000 Total BasebaU Stadium 33,600 32,000 10,309 (1000 (2,000 (22,600 (20,000 /23,600 (22,000 134 SOCCER FIELDS 4505 Interest on Idle Cash 5.000 5,000 5,126 4520 Land & Buildinc Rental 70,000 110,000 111,677 4530 Rental Fee - Parkino 230,000 190,000 211,236 4901 Misc Other 0 0 0 4861 Prooram & Facilities Fee 65,000 75,000 85,555 4862 Park Energy Fee 2,300 4,000 3,978 Total Soccer Fields 372,300 384,000 417,572 126 126 41,677 1,677 (18,764 21,236 0 0 20,555 10,555 1,678 (22) 45,272 33,572 135 PROP 42 TRAFFIC CONGESTION FD 4505 Interest on Idle Cash 40,000 15,000 10,035 4635 Traffic Congestion Relief 1,435,900 1,770,700 1,736,686 4903 Refunds/Rebates 0 0 0 Total ProD 42 Traffic Conoestion Fund 1,475,900 1,785,700 1,746,721 129,965 14,965 300,786 134,014 0 0 270,821 (38,979 37 CFD 1033-FIRE STATION FUND , 4505 Interest on Idle Cash 26,600 10,000 7,713 4013 CFD 1033 Soecial Tax 1,105,000 500,000 557,901 Total CFD 1033-Fire Station Fund 1,131,600 510,000 565,614 /18,887 (2,287 (547,099 57,901 t565,986), 55,614 8 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 IC' u ;}'::;f; ~;:rH:sCRiP;';Orf ~ :'.:: " 4.", FINAL " BUDGET REVISED ESTlAMTE UNAUDlT ACTUAL I ~~;r I ~~~~t I 41 I 41 I '"1240INFRASTRUCTURElOANFUNQ.<. .4,163,600' 4,163,600 l 4,163,6411 242 STREET CONSTRUCTION FUND 4903 Mise ReceiotstRefunds/Rebates 2,898,300 0 0 4630 State Aid-Street Constr. 2,768,900 0 0 4658 Federal Aid-FAU 17,384,500 1,582,600 1,888,984 4670 EDA Reimbursement 1,000,000 0 0 4671 IVDA Reimbursement 0 0 0 4945 Construction Reimbursement/Mise 9,378,100 0 149,316 Total Street Constr. Fund '... 33,429,800 1,582,600 2,038,300 , 12,898,300 0 12,768,900 0 115,495,516 306,384 11,000,000 0 0 0 (9,228,784 149,316 131,391,500 , 455,700 243 PARK CONSTRUCTION FUND 4505 Interest on Idle Cash 20,000 2,000 11,586 4620 State Aid Park Dev 2,144,700 610,000 610,016 4651 Construction Reimbursement 0 0 0 4670 EDA Reimbursement 0 0 0 4732 Park Development Fee 0 200 149 Total Pam Construction Fund 2,164,700 612,200 608,579 121,586 13,586 11,534,684 16 0 0 0 0 149 (51) 11,556,121 ., ~ ..;,.(3.621 244 CEMETERY CONSTRUCTION FUND 4505 Interest on Idle Cash 1,600 1,200 1,001 4778 Sale CemeterY Plots 3,700 500 296 Total Cemeterv Constr, Fund 5,300 1,700 1,297 (599 199 13,404) 204) 14,003 ,< ii- 403} 1245 SEWER UNE CONSTRUCTION FUND 1505 Interest on Idle Cash 150,000 100,000 106,006 ~4651 Construction Reimbursement 0 0 0 4821 Sewer Lateral Fee 0 0 0 4822 Sewer Connection Fee 250,000 60,000 54,850 TotaIS-UneCon8lr. Fund.,. .. 400,000 160,000 160,856 143,994 6,006 0 0 0 0 (195,150 (5,150) 1239,144 ' ">:.:_ii-:~;:;856 246 PUBUC IMPROVEMENT FUND 4505t4509 Interest on Idle Cash 125,000 75,000 40,071 4902 Contribution 0 0 0 Total Publie Improvement Fund 125,000 75,000 40,071 184,929 (34,929 0 0 184,9291 (34,9291 24.7CULTIJRAL;OEVELOP FUND i"~'*.. 4505 Interest on Idle Cash 50,000 25,000 25,828 4335 Cuttural Deve!. Constr. Fee 400,000 312,500 312,711 TallItCullunllOevelCOnstI'\nt.., . . 450,000 337,500 338.539 124,172 828 (87,289 211 /111,461 ,-;;Z,:'-;,5f;,~;'--~"-:t'," 246 STORM DRAIN CONSTR FUND . 4505 Interest on Idle Cash 100,000 100,000 107,834 4651 Construction Reimbursement 0 0 0 4819 Area Drainaae Plan Fee 0 0 0 4818 Storm Drain Fee 1,800,000 300,000 288,874 Total SllIIIn 1)nIiQ Conslr. FI.IldJ;c ...,' 1,900,000 400,000 396,708 7,834 o o (1,511,126 1,503,292 250 TRAFFIC SYSTEMS CONSTR FUND 4505 Interesfon Idle Cash 0 2,500 2,806 4630 State Aid Street Construction -:- 75,000 0 0 4658 Fed Aid Street Construction 0 0 0 ,4670 EDA Reimbursement 0 0 0 4803 Traffie Svstem Fees 0 0 0 4945 Construction Reimbursement 0 300 336 Total Traffic Svstems Fund ,'. 75,000 2,800 3,142 2,806 306 175,000 0 0 0 0 0 0 0 336 36 n1,8581 ..-'.",- 342' -"."r,-) 9 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 J f '<<"';:;-,.-..:. 0 _ , ,': '~'-'-. DESCRIPTION I'B~-1)~1 ~~~~ I ~='I"f~=' '1257 CITY WIDE AD 994 I,. 01, 01 01 o 1 o I 258 PROP 1B FUNDS 4505 Interest on Idle Cash 100,000 70,000 99,725 4628 Proo 1 B Revenue 3,545,800 1,903,800 1,903,800 4945 Construction Reimbursement 500,000 500,000 500,000 Total PRoP 1B Fund 4,145,800 2,473,800 2,503,525 275 1,642,000 o 1,642,275 29,725 o o ,~':, -125 261 LAW ENFORCEMENT IMPACT FEE Fe 4505 Interest on Idle Cash 2,000 3,000 3,084 4824 Develooment Imoact Fees 100,000 90,000 83,685 Total Law Enforcement Imoad Fee Fd 102,000 93,000 86,769 1,084 84 (16,315) 16,315) t15,23f ,"'1.<>(6,231 262 FIRE PROTECTION IMPACT FEE FD 4505 Interest on Idle Cash 5,000 8,000 9,252 4824 Develooment Imoact Fees 100,000 80,000 78,901 4901 Misc. Other Revenue 0 89,500 104,213 Total Fire Protection Impact Fee Fd 105,000 177,500 192,386 4,252 1,252 121,099 11,099 104,213 14,713 87,388 },;~,ll66 263 LOCAL CIRCULATION IMPACT FEE FD 4505 Interest on Idle Cash 20,000 15,000 13,572 4824 Development Imoact Fees 325,000 65,000 60,883 Total Local Circulation Imoact Fee Fd 345,000 80,000 74,455 I~ REGIONAL CIRCULATION IMPACT FEE FD 505 Interest on Idle Cash 200,000 200,000 187,646 1""'1824 Develooment Imoact Fees 1,000,000 750,000 691,916 I Total Reaional Circulation Imoact Fee Fd 1,200,000 950,000 879,562 1,428 4,117 265 LIBRARY FACILITIES IMPACT FEE FD 4505 Interest on Idle Cash 1,000 500 345 4824 Development Impact Fees 30,000 10,000 9,378 TotalLJbrarv Facilities Impact Fee Fd 31,000 10,500 9,723 655 20,622 21.2 ~,\:;;,~:4itti'i:;1; 266 PUBLIC MEETINGS FAC IMPACT FEE FD 4505 Interest on Idle Cash 5,000 3,500 3,323 4824 Develooment Imoact Fees 35,000 15,000 14,101 Total Public s Fac ImllllCt Fee Fd 40,000 18,500 17,424 267 AQUATICS CENTER IMPACT FEE FD 4505 Interest on Idle Cash 500 1,000 1,203 4824 Develooment Impact Fees 15,000 5,000 4,794 Total Center lmoact Fee Fd 15,500 6,000 5,997 703 (10,206 9.503 ~ '.'''~~~,'i-' 268 AS 1600 PARKlAND IMPACT FEE FD 4505 Interest on Idle Cash 30,000 18,000 16,397 4824 Development Impact Fees 350,000 50,000 45,144 Total AS 1600 Par1dand Impact Fee Fd 380,000 68,000 61,541 13,603 (304,856 318,459 '../"f:'T , 1269 QUIMBY ACT PARKlAND IMPACT FEE ~ I 4505 Interest on Idle Cash 5,000 3,500 3,967 .824 Development Impact Fees 20,000 76,500 76,504 ..' Total Ad. Parkland Fee Fd . 25,000 .,- 10.000 80.471 1,033 467 56,504 4 A't > t! '--:_~---"::'"JiW 10 CITY OF SAN BERNARDINO OTHER FUNDS REVENUE REPORT FISCAL YEAR 2008 - 2009 J}- -~'~;--l:~-;~~j;-;:~;\;I'bE~tRl~N' R~seo/, ESTJAMtE l....BUOGETL. t,..,REV ESTt I '< ACTUAt/ ?; ACTUAL " 27 REFUSE FUND' ~., . 4505 Interest on Idle Cash 50,000 15,000 19,426 4830 Commercial Rubbish 80,000 63,700 64,822 4831 Commercial Bin Rent 100,000 30,000 25,599 4832 Commercial Bin Service 9,800,000 10,263,700 10,140,807 4833 Commercial Soecial 1,650,000 918,400 1,129,203 4840 Residential Water Billed 8,800,000 9,365,000 9,418,919 4841 Residential "B" Accounts 1,155,000 1,236,900 1,240,440 4843 Dino Bin Service 2,555,000 2,875,200 2,830,054 4844 Commercial Penalties 23,000 20,000 19,274 4845 Residential Penalties 2,000 2,000 1,848 4846 Recvclino Receiots 190,000 222,600 224,240 4901 Miscellaneous Other Revenue 830,000 700,000 689,985 4922 Sale Salvalle Mater 0 30,000 (443,789 Total Refuse Fund 25,235,000 25,742,500 25,360,828 1621 CENTRAL SERVICES FUND 200,000 I 184,2621 30,574 4,426 15,178 1,122 74,401 4,401 340,807 122,893 520,797 210,803 618,919 53,919 85,440 3,540 275,054 45,146 3,726 726 152 152 34,240 1,840 140,015 10,015 443,789 473,789) 12 ~. (15,738)1 10,3621 173,900 I 629 LIABIUTY INSURANCE FUND 4505 Interest an Idle Cash 50,000 100,000 95,019 4897 Interdepartmental Receints 3,082,400 3,082,400 3,082,400 Total Uabllitv Insurance Fund 3,132,400 3,182,400 3,177,419 45,019 o 630 TELEPHONE SUPPORT FUND 4893 Water Dent. Receints 120,000 110,000 119,127 4670 Economic Develooment A<iencv 0 0 130 t897 Interdeoartmental Receints 523,000 523,400 423,450 Y4901/4903 Mise/SBETNAsst Districts 9,600 10,900 11,999 I Talal T e SUDDOt't Fund 652,600 644,300 554,706 631 UTIUTY FUND 4897 Interdeoartmental Recelnts 3,762,300 3,762,300 3,850,200 4903 Misc.tAsst. Districts/LED Reimb 0 0 1,265 Talal UtilitY Fund 3,762,300 3,762,300 3,851,465 873 130 99,550 2,399 635 FLEET SERVICES 4670 Economic Develonment Anencv 15,800 12,500 11,261 4896 Renlacement Contribution 0 0 0 4897 Interdenartmental Receints 7,783,200 7,783,200 7,120,565 4901 Mise/Asst Districts/SBET NSr Nutrition 9,500 0 90,131 4903 Refunds/Rebates 0 78,000 157 Total Fleet Services Fund 7,808,500 7,873,700 7.222,114 4,539 o 662,635 80,631 157 586 678 WORKERS' COMPENSATION FUND 4897 Interdeoartmental Receints 3,420,400 3,467,300 3,478,694 4906 Water Denartment 350,000 300,000 295,959 4901 Misc Receiots 0 2,000 (941) Total Workers' Comoensation Fd 3,770,400 3,769,300 3,773,712 679 INFORMATION TECHNOLOGY FUND 4670 EDA Reimbursement 0 0 0 4673 Water Reimbursement 710,700 710,700 710,700 4897 Interdenartmental Rece]"ts 3,530,600 3,530,600 3,444,400 "4901 Mise/SBETNSANCATIIVDA 394,700 394,700 366,328 I Total IT Fund 4,636,000 4,636,000 4,521,428 IGRAND TOTAL 1119,173,000 I 77,459,400 I 76,737,301 I o o 86 200 28,372) t<U7 I (42,378'~ll 11 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 ;3 TRANSFERS - IN FY 2008-09 FY 2008-09 VARIANCE FY 2008-09 REVISED UNAUDIT REV ESTIMATE! BUDGET ESTIMATE ACTUAL UNAUDIT ACT TO GENERAL FUND: ' . -From SpeCial Gas Tax For- $3,590,000 $ 3,590,000 $ 3,715,600 125,600 Street Maintenance-$2,420,000 Street Lighting - $1,295,600 -From Traffic Safety For - 3,776,700 2,295,000 2,407,920 112,920 Police Costs -From 1!2 Cent Sales & Road Tax For- 250,000 250,000 250,000 0 Administration -From Cultural Development Fund For - 357,000 357,000 357,000 0 Funding Fine Arts and Civic and Promotional Costs -From Traffic Systems Const. For- 60,000 60,000 60,000 0 Administration -From Storm Drain Construction For - 132,700 132,700 132,700 0 Administration -From Refuse Fund For- 2,682,300 2,682,300 2,782,300 100,000 Administration $1,910,500 Leas&City Yards 600,000 Lease City Hall 55,200 Street Repair 150,000 NPDES Coord, 66,600 -From Sewer Line Construction For- 225,000 225,000 225,000 0 Administration -From Sewer Line Maint. Fund For - 250,000 250,000 250,000 0 Administration -From CFD 1033-Fire Station Fund For- 556,200 525,800 581,433 55,633 Maintenance & Operation Costs -From Fire Equip Acquisition Fund For - 425,000 425,000 425,000 0 Maintenance & Operation Costs -From Transportation Fund For- 140,000 140,000 140,000 0 Traffic Engineering Costs $80,000 Maint/Fuel Alt. Fuel Veh $60,000 r'~ , TOTAL GENERAL FUND $12.444,900 $10,932,800 $11,326,953 . .:itJ;, .$3$4.,153! CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 It{ TRANSFERS - IN FY 2008-09 FY 2008-09 VARIANCE FY 2008-09 REVISED UNAUDIT REV ESTIMATEI BUDGET ESTIMATE ACTUAL UNAUDIT ACT TO ANIMAL CONTROL FUND: 'From General Fund For - $ 393,500 $ 477,200 $ 513,591 $ 36,391 Operating Costs TO CATV FUND: 'From General Fund For - 564,200 387,100 365,415 (21,685) Operating Costs TO LIBRARY FUND: . .. ". i!iifS,~! ..' 'From General Fund For - 2,815.500 2,700,900 2,769,500 68,600 Operating Costs TO WORKERS COMPENSATION FUND: . 'From General Fund For - 0 0 384,200 384,200 Operating Costs TO REFUSE: '.,,''ii"~ic4.1i:~'; 'From General Fund For - 387,600 65,000 0 (65,000) Street Sweeping & Graffiti Program TO UTILITY FUND: h";!""~ 'From General Fund For - 0 0 300,000 300,000 Operating Costs TO CENTRAL SERVICES FUND: ',!' ~ 'From General Fund For- 94,300 39,000 43,816 Operating Costs TO LIABILITY FUND: . . --,~\. ,.*~".! 'From General Fund For - 400,000 400,000 400,000 0 Operating Costs . TO FIRE DEV IMPACT FEE FUND: '''''JIf'''"'''''''1f ....c,: "",:::<-'--~'::1.... "":.1'. 'From Verdemont Infrastructure Fund For 769,000 793,600 785,534 (8,066) Verdemont Fire Station Debt payment TO SEWER LINE MAINT FUND: "...~~ :>,~:':'--:;.._ _.,.-~,_,-:f:' 'From Information Technology Fund For- 78,000 78,000 78,000 0 Loan Repayment TO STREET CONSTRUCTION FUND: .'.~!!"" ""'. ~ 'From Verdemont lnfrastruction- Fund For-- 0 0 297,700 297,700 I Frontage Road Project Design CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 /' P '-'; TRANSFERS - IN FY 2008-09 FY 2008-09 VARIANCE FY 2008-09 REVISED UNAUDIT REV ESTIMATEI BUDGET ESTIMATE ACTUAL UNAUDIT ACT TO PARK CONSTRUCTION FUND: 'From Verdemont Infrastruction Fund For - 0 0 101,000 101,000 Tom Minor Park Project TO FLEET FUND: 'From General Fund For - 426,500 426,500 0 (426,500) Vehicle Replacement/Operating Costs TOTAL OTHER FUNDS $ 5,928,600 $ 5,367,300 $6,038,756 . $671,456 IGRAND TOTAL TRANSFERS-IN 1$18,373,500 1 $16,300,100 1 $17,365,7091 $1,065,609 I CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 /iJ TRANSFERS - OUT FY 2008-09 FY 2008-09 VARIANCE FY 2008-09 REVISED UNAUDIT REV ESTI BUDGET ESTIMATE ACTUALS UNAUDIT ACT FROM GENERAL FUND: . :' 'To Animal Control Fund For- $393,500 $ 477,200 $ 513,591 $ (36,391) Operating Costs 'To Library Fund For- 2,815,500 2,700,900 2,769,500 (68,600) Operating Costs 'To CATV Fund For- 564,200 387,100 365,415 21,685 Operating Costs 'To Utility Fund For- 0 0 300,000 (300,000) Operating Costs 'To Central Services Fund For- 94,300 39,000 43,816 (4,816) Operating Costs 'To Refuse Fund For- 387,600 65,000 0 65,000 Street Sweeping - $ 65,000 Graffiti Program - $322,600 'To Fleet Fund For- 426,500 426,500 0 426,500 Vehicle Replacement - $300,000 Repay Operating Costs - $126,500 'To Liability Fund For- 400,000 400,000 400,000 0 Operating Costs 'To Workers Compensation Fund For- 0 0 384,200 (384,200) Operating Costs .......", TOTAL GENERAL FU""D . --:- $5,081,600 $4,495,700 $4,776,522 $J;::~' (28<MS22\ FROM SPECIAL GAS TAX:. . ,....., .. . .i'1i'a',r5~'~ ,..<-" .. ." ",,'~" .'....."'. '. 'To General Fund For- 3,590,000 3,590,000 3,715,600 (125,600) Street Lighting-$1 ,295,600 Street Maintenance-$2,420,000 FROM TRAFFIC SAFETY:. ,- . .. ~"",...",,_<? ._-"",:-;-".,'.;'.::, 'To General Fund For - 3,776,700 2,295,000 2,407,920 (112,920) Police Costs FROM 1/2 CENT SALES/ROAD TAX; '- 1:;,.~~~~.f.::..~.i'i,}~~) 'To General Fund For- 250,000 250,000 250,000 0 I Administration CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 1'1 TRANSFERS - OUT FY 2008-09 FY 2008-09 VARIANCE FY 2008-09 REVISED UNAUDIT REV ESTI BUDGET ESTIMATE ACTUALS UNAUDIT ACT FROM CULTURAL DEVELOPMENT I' .. """".".,-". 'To General Fund For- 357,000 357,000 357,000 0 Fine Arts & Civic Promotional "'"~~~. ,,?~"i~,.,''':'- '" ',:~~ FROM TRAFFIC SYSTEM CONSTR . . .""'.';:";"AJ1i~?' 'To General Fund For- 60,000 60,000 60,000 0 Administration of Fund FROM STORM DRAIN FUND ,,,,'.","'."., , 'To General Fund For - 132,700 132,700 132,700 0 Administration of Fund FROM REFUSE FUND vc'"c;"_ 'To General Fund For- 2,682,300 2,682,300 2,782,300 Administration $1,910,500 Lease City Yards $ 600,000 Lease City Hall $ 55,200 Street Repairs $ 150,000 NPDES Coord. $ 66,600 FROM SEWER LINE CONSTR FD ~ 'To General Fund For- 225,000 225,000 225,000 0 Administration FROM SEWER LINE MAl NT FUND ""i;~~~~$~" 'To General Fund For- 250,000 250,000 250,000 0 Administration FROM INFORMATION TECHNOLOGY FUND 0'. ~ 'To Sewer Line Maint Fund For- 78,000 78,000 78,000 0 Loan Repayment FROM VERDEMONT INFRASTRUCTURE FD ''''..O;,h'- 'To Fire Dev Impact Fee Fund - 769,000 793,600 785,534 8,066 Loan Repayment FROM CFD 1033-FIRE STATION FUND .. ,,~,j', . , 'To General Fund For- 556,200 525,800 581,433 (55,633) Maintenance & Operation Costs FROM FIRE EQUIP ACQUISITION FUND '. . . ",: ,'.c' _. 'To General Fund For- 425,000 425,000 425,000 0 Maintenance & Operation Costs I CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2008-2009 - \ ?) I l TRANSFERS - OUT FY 2008-09 FY 2008-09 VARIANCE FY 2008-09 REVISED UNAUDIT REV ESTI BUDGET ESTIMATE ACTUALS UNAUDIT ACT FROM VERDEMONT INFRASTRUCTURE FUN[ ."1"" "~~~(,L' 'To Street Construction Fund For- 0 0 398,700 (398,700) Frontage Road Design $297,700 'To Park Construction Fund For- Tom Minor Park Project $101,000 FROM TRANSPORTATION FUND . " ,,'.. .,\' j;,..,~~"".\., ,,-'-.- .". ",- ,.",.., 'To General Fund For- 140,000 140,000 140,000 0 Traffic Engineering $80,000 Maint/Fuel All. Fuel Veh $60,000 TOTAL OTHER FUNDS $13,291,900 $11,804,400 $12,589,187 . ~T&.4.:787) IGRAND TOTAL TRANSFERS-OUT I $18,373,500 I $16,300,100 1$17,365,709 I> {$'fJ{6P.609>1