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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon
Director of Finance
Subject: Receive and file the FY
2009-10 Year End Report
Dept: Finance
Date: December 14,2010
Council Date: December 20, 2010
Synopsis of Previous Council Action:
August 17, 2009 Resolution 2009-305 adopted approving the City of San
Bernardino's final budget for Fiscal Year 2009-10
December 21, 2009 Council authorized the Director of Finance to amend the FY
2009-10 budget as outlined in the staff report.
March 11, 2010 the FY 2009-201 0 Mid-Year Report was received and filed and the
Director of Finance was authorized to amend the FY 2009-10 budget as outlined in
the staff report.
December 14,2010 Ways and Means Committee reviewed and approved the FY
2009-10 Year End Report and moved the report forward to the full Council.
Recommended motions:
That the FY 2009-10 Year End Report be received and filed.
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. cl '-/
/c2/~O /10
CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
ST AFF REPORT
SUBJECT
Receive and file the FY 2009-10 Year End Report.
BACKGROUND
Attached is the year end budget report for FY 2009-10 which covers the twelve-month period of
July 1,2009 through June 30, 2010. 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 2010-11
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 2009-10. The
estimated year-end balances for all funds are in line with the estimates used for the FY 2010-
2011 budget process. The City's auditors are in the final stages of completing their audit work.
Since review of the Judgments and Claims Payables in both the Workers Compensation Fund
and the Liability Fund are still in progress there could be some additional adjustments to these
funds. If there are any final audit adjustments to the numbers presented in this report, Finance
will report them as part of the Mid-Year report as we have done in the past.
General Fund
The General Fund ended FY 2009-10 with a balance of$2,218,745 as indicated on page 1 of the
report. This ending balance is $448,345 more than what was anticipated for the FY 2010-11
budget. Page 2 provides a more detail analysis of the General Fund and how the $2,218,745
ending balance was calculated. The Total Estimated Available (this includes revenues, loan
proceeds, and transfers-in) for the General Fund was $523,821 more than the last revised
estimates. Pages 4-7 in the report provide a more detail analysis of the General Fund revenue
collections. Pages 13-16 in the report provide a more detail analysis of the Transfers In.
General Fund FY 2009-10 revenues were $534,547 more than the last revised estimate. In
summary, the Other Taxes category which includes Sales Tax, Utility Tax, Measure Z District
Tax, Franchise Taxes, and Transient Occupancy Tax was $622,750 higher than estimated, which
accounts for the majority of the $534,547 in increased revenues received. The increased
revenues were partly offset by some minor shortfalls in Property Tax, Intergovernmental, and
Miscellaneous revenues.
Transfers In to the General Fund were $216,874 higher than the budget but $10,726 less than the
last estimate. As in previous years, there were a few adjustments needed to a few of the transfer
accounts to reflect the correct contributions and balance the funds. The details of all the
Transfers- In can be found on pages 13-14 of the attached report.
General Fund expenditures as shown on page 2 were pretty much in line with the last revised
estimates. The Total Estimated Deductions (this includes expenditures, carryover expenditure
request, and transfers out) for the General Fund came in a net $75,476 less than the last revised
estimates. Although some Departments expended more than what was last estimated, no
Department expended more than their approved budget.
Transfers Out of the General Fund were $23,600 more than the last estimated amount but
$56,400 less than the approved budget. As is normally required each year, there were some
minor adjustments between a few of the transfer accounts to reflect the correct contributions to
each fund to balance them. The details of all the Transfers-Out can be found on pages 15-16.
The General Fund beginning balance on July 1,2009 was $2,557,900 and the ending balance on
June 30, 2010 is $2,218,745. Although the General Fund had a net reduction in fund balance of
$339,155 for FY 2009-10 but this fund balance reduction is smaller than what was originally
anticipated in the budget and at Mid-Year. The last revised estimate anticipated the General
Fund ending fund balance would be $1,770,400 so the actual ending balance of$2,218,745 is
$448,345 more than what was anticipated. Since the General Fund had to take out two loans in
FY 2009-10 to balance the budget and both of these loans must be paid back starting no later
than next fiscal year, the additional $448,345 has been placed in the budget reserve to be used to
repay these loans.
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 performed each year and is currently under way to further certify
the revenue and expenditures. For FY 2009-10 Measure Z revenues were $42,800 less than the
last revised estimate and $92,800 less than the approved budget. Measure Z expenditures were a
total $80,512 more than the last estimate but $379,288 less than the budget. Based on this, at
June 30, 2010 all Measure Z funds have been actually expended with only a small amount
($18,700) requested to be carried over to FY 2010-11.
Special Revenue Funds
As indicated on Page 1, the Cemetery Fund and the Baseball Stadium Fund are the only two
Special Revenue Funds that ended the fiscal year in the negative which is consistent with the
projections on the Mid-Year Report for FY 2009-10. Both funds are in a negative position due
to a decline in revenues. In the FY 2010-11 budget, the negative balance in the Cemetery Fund
was addressed so it is anticipated that this fund will have a zero balance at the end of FY 2010-
Il. The City is currently in the process of performing an audit of the Baseball Team to
determine what revenues are due to the City. When this audit is completed action will be taken
to pursue collection of all revenues due to address this shortfall.
The Sewer Line Maintenance Fund ending fund balance of$3,413,815 was anticipated during
the FY 2010-11 budget process. All of these funds in the fund balance have been appropriated in
the FY 2010-11 budget for Sewer Line Maintenance and Sewer capital proj ects.
On a positive note the Refuse Fund at Mid-Year was projected to end the year with a balance of
$1,269,700 but actually ended the year with a balance of$1,399,697 which is about $130,000
more than anticipated. Refuse expenditures were less than anticipated at Mid-Year which
accounted for the net additional savings to this fund.
CilPital Proiect Funds
The negative ending balance in the Street Construction Capital Project Fund is due to pending
invoices/payments for various projects in this fund. Public Works has been working with
CalTrans to provide them with the final documentation necessary to process the reimbursement
to the City for all project costs; upon processing these reimbursements, this fund will no longer
have a negative balance. The positive fund balances in all the other Capital Improvement
Program (CIP) funds were appropriated to various projects as part of the FY 2010-11 CIP. As
part of the up coming Mid-Year review Finance and Public Works staff will evaluate each CIP
Fund and will report any anticipated changes in fund balance (negative or positive) for these
funds.
Development Impact Fee Funds (DIFF)
Most ending balances in the DIFF are either on target with estimates at Mid-Year or are better
than estimated. Each of these funds has restricted uses for the funds collected. Most of the DIFF
are for capital projects and these funds were included as part of the FY 2010-11 CIP budget. It
should be noted that the expenses of the Regional Circulation Fund (Fund 264) include the
$1,629,400 loaned to the General Fund.
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. At this point in
time, the negative balance in the Liability Fund was reduced from the beginning negative
balance of $720,800 to $667,040 a reduction of$53,760. As mentioned earlier, this balance
could possibly be adjusted by the auditors as audit work in this fund has not been completed.
Unfortunately the Workers Compensation Fund had an increase to its negative fund balance of
$581,379. This negative balance increase is directly related to poor economic conditions and the
major budget reductions the City has had to address over the last year. The negative balance in
the Workers Compensation Fund will have to be addressed in future budget years.
FINANCIAL IMPACT
There is no financial impact to receive and file the FY 2009-10 Year End Report.
RECOMMENDATION
That the FY 2009-1 0 Year End Report be received and filed.
CITY OF SAN BERNARDINO
SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS
FISCAL YEAR 2009 - 2010
/
~
BEGINNING ADDITIONS TOTAL DEDUCTIONS ENDING
BALANCE ---------- ------ FOR ----- ---------- TOTAL BALANCE
FUND / TITLE 7-1-09 REVENUESITRANSFER BUDGET EXPENSES1TRANSFER DEDUCT 6-30-10
1001 GENERAL FUND
I 2,557,900 1119,597,747112,586,0741134,741,721 1130,317,2761 2,205,7001132,522,9761 2,218,7451
SPECIAL REVENUE FUNDS:
105 LIBRARY 30,000 89,264 2 053 800 2,173,064 2173,088 0 2,173088 124
106 CEMETERY (38,600) 47,436 0 8836 165,204 0 165,204 1156368
107 CATV 0 0 0 0 0 0 0 0
108 ASSET FORFEITURE 511,800 517567 0 1,029,367 296,083 0 296,083 733 284
118 DRUG/GANG FUND 92 800 19,880 0 112.680 21,882 0 21,882 90,798
111 AIR QUALlTY-AB 2766 136,100 239,365 0 375 465 98,713 230,000 328,713 46,752
124 ANIMAL CONTROL 22,300 1,189,939 288,400 1,500,639 1,500,589 0 1,500,589 50
128 TRAFFIC SAFETY 0 2434,777 0 2,434 777 900,541 1,534,200 2,434,741 36
132 SEWER LINE MAINT 3,537,100 3176,287 78,000 6,791,387 2,997,572 380,000 3,377,572 3,413,815
133 BASEBALL STADIUM 26,600 1178 0 26,422 124,059 0 124,059 (97,637)
134 SOCCER COMPLEX 266,700 447 927 0 714627 398 143 0 398,143 316,484
136 Soecial Proiect Fund 396,074 0 0 396 074 0 396,074 396,074 0
137 CFD 1033-Fire Station M&O 0 572 922 0 572,922 0 571,600 571,600 1322
211 FIRE EQUIP ACQUISITION FD 202,600 0 0 202,600 70,678 0 70,678 131,922
208 VERDEMONT INFRASTRUCT 908,700 11,230 0 919,930 195047 0 195,047 724,883
527 REFUSE 2,052,300 26,411,403 35,000 28,498,703 23,552,306 3,546,700 27,099,006 1,399,697
TOTAL SPECIAL REVENUES 8,144,474 35,157,819 2,455,200 45,757,493 32,493,905 6,658,574 39,152,479 6,605,014
CAPITAL PROJECT FUNDS:
126 SPECIAL GAS TAX 983,900 3,323,721 0 4,307,621 229 412 3,220,000 3,449,412 858,209
129 1/2 CENT SALES & RD TAX 3,426,000 2,292,822 0 5,718,822 1,939,529 1,350,000 3,289,529 2 429,293
135 AB2928 TRAFFIC CONGST 1,462 600 1,866,375 0 3,328,975 1,531 795 0 1,531,795 1,797,180
240 INFRASTRUCTURE BK LOAN 154,700) 0 0 154,700 340,508 0 340,508 1395,208
241 PUBLIC PARK EXTENSION 4,500 0 0 4,500 0 0 0 4,500
242 STREET CONSTRUCTION (3,643,078) 1,048,785 0 12,594293 3 644,466 0 3,644,466 (6,238,759
243 PARK CONSTRUCTION 657,500 12,826 0 670 326 90 678 0 90,678 579 648
244 CEMETERY CONSTR 51,100 1,187 0 52,287 0 0 0 52 287
245 SEWER LINE CONSTR 4 439 400 155 276 0 4,594,676 235,860 225,000 460,860 4,133,816
246 PUBLIC IMPROVEMENT 1 833 200 25,492 0 1,858,692 74319 0 74,319 1,784,373
247 CULTURAL DEVELOPMENT 1,168,364 145,180 0 1,313,544 0 707,000 707,000 606,544
248 STORM DRAIN CONSTR 4,083,100 490,832 0 4,573 932 925,502 132,700 1 058,202 3,515,730
250 TRAFFIC SYSTEM CONSTR 27,427 0 0 27,427 0 27,427 27,427 0
258 PROP 1 B FUND 3,909,400 107,991 0 4,017,391 830,126 0 830,126 3,187,265
TOTAL CAPITAL PROJECTS 18,348,713 9,470,487 0 27,819,200 9,842,195 5,662,127 15,504,322 12,314,878
DEVELOPMENT IMPACT FEE FD:
261 LAW ENFORCEMENT IMP 127,721 170,860 0 298581 200 000 0 200,000 98,581
262 FIRE PROTECTION IMPACT 731,485 228,735 0 960,220 421,907 0 421,907 538,313
263 LOCAL CIRCULATION SYST 668,158 36,453 27,427 732 038 191 086 0 191,086 540,952
264 REGIONAL CIRCULATION SY 7,677,191 409,754 0 8 086 945 1713111 0 1,713,111 6 373,834
265 LIBRARY FACILITIES IMPACT 18,208 86,266 0 104,474 30,989 0 30,989 73 485
266 PUBLIC MEETINGS FAC IMP 164,744 141,205 0 305 949 0 0 0 305,949
267 AQUATICS CENTER FAC IMP 59,779 45,011 0 104,790 0 0 0 104,790
268 AB1600 PARKLAND IMPACT 849,746 1,015,082 0 1 864,828 69 644 0 69,644 1795,184
269 QUIMBY ACT PARKLAND IMP 169,218 99,189 0 268,407 0 0 0 268,407
TOTAL DEV IMPACT FEES 10,466,250 2,232,555 27,427 12,726,232 2,626,737 0 2,626,737 10,099,495
INTERNAL SERVICE FUNDS:
621 CENTRAL SERVICES FUND 0 149,973 78,500 228,473 228,473 0 228,473 0
629 LIABILITY INSURANCE (720,800) 3126369 0 2,405,569 3,072,609 0 3,072,609 1667,040
630 TELEPHONE SUPPORT 227 800 617510 0 845310 813 225 0 813225 32,085
631 UTILITY FUND 1360,200) 4,153,400 284,000 4.077,200 4,077 160 0 4,077,160 40
635 FLEET SERVICES 542,500 7,446,837 0 7,989,337 7137,171 776,800 7,913,971 75,366
678 WORKER'S COMP 18,967,300) 3,679,531 0 15,287,769 4,260,910 0 4,260,910 19,548,679
679 INFORMATION TECHNOLOGY 387,471 3,693,681 0 4,081,152 3,747,208 128,000 3,875,208 205,944
TOTAL INTERNAL SERVICE (8,890,529) 22,867,301 362,500 14,339,272 23,336,756 904,800 24,241,556 (9,902,284
TOTAL ALL FUNDS
1 30,626,8081189,325,909 115,431,201 1235,383,9181198,616,869115,431,201 1214,048,0701 21,335,8481
"Expense numbers include expenditure carryover requests for each fund. Fund 264 expense includes the $1,629,400 loaned to the General Fund.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
YEAR END FISCAL YEAR 2009-2010
GENERAL FUND
FY 2009-10 FY 2009-10 FY 2009-10
FINAL Last Revised UNAUDITED
BUDGET ESTIMATE ACTUALS
ESTIMATED REVENUE:
Property Taxes $ 29,570,800 $ 28,858,100 $ 28,815,780
Other Taxes 55,454,500 54,080,200 54,702,950
Licenses & Permits 8,321,300 8,159,500 8,184,221
Fines and Penalties 3,724,600 3,313,700 3,371,911
Use of Money & Property 2,738,200 2,749,700 2,761,379
I nteraovernmental 7,186,400 6,422,400 6,194,383
CharQes for Services 7,366,100 5,335,000 5,494,878
Miscellaneous 7,644,300 7,206,500 7,134,145
Total Estimated Revenues $ 122,006,200 $ 116,125,100 $ 116,659,647
Loan from EDA $ 1,308,700 $ 1,308,700 $ 1,308,700
Loan from Regional DIFF $ 1,629,400 $ 1,629,400 $ 1,629,400
Total Transfers In: $ 12,369,200 $ 12,596,800 $ 12,586,074
TOTAL ESTIMATED AVAILABLE: $ 137,313,500 $ 131,660,000 $ 132,183,821
ESTIMATED EXPENDITURES:
Mayor $ 830,300 $ 793,200 $ 806,091
Common Council 607,600 607,600 472,961
City Clerk 1,983,200 1,888,200 1,888,917
City Treasurer 197,700 196,600 197,763
Citv Attornev 3,761,400 3,761,400 3,457,097
Code Compliance 3,912,400 3,307,400 3,224,002
General Government 8,123,800 7,286,500 7,223,211
City ManaQer 1,195,300 1,019,900 1,002,141
Human Resources 493,100 493,100 476,406
Finance 1,614,700 1,569,700 1,541,034
Civil Service 292,600 287,100 283,797
Development Services 4,550,400 3,825,900 3,889,599
Fire 33,636,400 33,236,400 32,974,795
Police 56,654,100 54,154,300 54,082,729
Police - Measure Z 5,957,800 5,523,400 5,586,160
Facilities Manaaement 3,556,200 3,332,500 3,236,805
Parks, Recreation, & Comm Serv 4,252,900 4,188,600 4,140,589
Parks Measure Z 187,300 161,900 160,952
Public Services 5,131,700 4,631,700 4,892,927
Total Estimated Expenditures $ 136,938,900 $ 130,265,400 $ 129,537,976
Estimated Expenditure SavinQs $ (1,100,000\ $ - $ -
Exoenditure Carryover Reauest $ - $ - $ 779,300
Total Transfers Out: $ 2,262,100 $ 2,182,100 $ 2,205,700
TOTAL EST DEDUCTIONS: $ 138,101,000 $ 132,447,500 $ 132,522,976
EXCESS I (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (787,500) $ (787,500) $ (339,155)
BEGINNING BALANCE 7-1-09 $ 2,557,900 $ 2,557,900 $ 2,557,900
ESTIMATED ENDING BALANCE $ 1,770,400 $ 1,770,400 $ 2,218,745
BUDGETED RESERVE
Reserve Related to Admin Civil Per $ 1,510,300 $ 1,510,300 $ 1,510,300
Reserve for Loan Repayment - - 448,345
Reserve for DS Technology Fee 96,900 96,900 96,900
General Budget Reserve 163,200 163,200 163,200
Total Budgeted Reserve $ 1,770,400 $ 1,770,400 $ 2,218,745
EST UN DESIGNATED 6-30-10: $ - $ - $ -
VARIANCE
FINAL BUDI
UNAUDIT ACT
$ (755,020\
(751,550\
(137,079\
(352,689\
23,179
(992,017
(1,871,222
(510,155
$ (5,346,553)
$ -
$ -
$ 216,874
$ (5,129,679)
$ 24,209
134,639
94,283
(63\
304,303
688,398
900,589
193,159
16,694
73,666
8,803
660,801
661,605
2,571,371
371,640
319,395
112,311
26,348
238,773
$ 7,400,924
$ (1,100,000
$ (779,300\
$ 56,400
$ 5,578,024
$ 448,345
$ -
$ 448,345
$ -
448,345
-
-
$ 448,345
$ -
c2.
VARIANCE
LAST ESTI
UNAUDIT ACT
$ (42,320)
622,750
24,721
58,211
11,679
(228,017\
159,878
(72,355\
$ 534,547
$ -
$ -
$ (10,726\
$ 523,821
$ (12,891\
134,639
(717\
(1,163
304,303
83,398
63,289
17,759
16,694
28,666
3,303
(63,699\
261,605
71,571
(62,760\
95,695
48,011
948
(261,22i\
$ 727,424
$ -
$ (779,300\
$ (23,600\
$ (75,476)
$ 448,345
$ -
$ 448,345
$ -
448,345
-
-
$ 448,345
$ -
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2009-2010
GENERAL FUND - Measure Z
FINAL REVISED UNAUDIT
BUDGET ESTIMATE ACTUAL
FY 2009-2010 FY 2009-2010 FY 2009-2010
ESTIMATED REVENUE
District Tax Revenues 5,250,000 5,200,000 5,157,200
Total Estimated Revenues $ 5,250,000 $ 5,200,000 $ 5,157,200
Total Transfers In $ - $ - $ -
TOTAL ESTIMATED AVAILABLE $ 5,250,000 $ 5,200,000 $ 5,157,200
ESTIMATED EXPENDITURES
Police 5,957,800 5,523,400 5,586,160
Parks, Recreation, & Comm Serv 187,300 161,900 160,952
Total Estimated Expenditures $ 6,145,100 $ 5,685,300 $ 5,747,112
Net Carryover Request $ - $ - $ 18,700
Total Transfers Out $ - $ - $ -
TOTAL ESTIMATED DEDUCTIONS $ 6,145,100 $ 5,685,300 $ 5,765,812
EXCESS (DEFICIENCY) AVAILABLE $ (895,100) $ (485,300) $ (608,612)
ESTIMATED BEGINNING BALANCE $ 45,100 $ 45,100 $ 45,100
ESTIMATED ENDING FUND BALANCE $ (850,000) $ (440,200) $ (563,512)
GENERAL FUND CONTRIBUTION 850,000 440,200 563,512
BUDGET EXCESS I (DEFICIENCY) $ - $ - $ -
VARIANCE
FINAL BUDI
UNAUDIT ACT
(92,800'
$ (92,800)
$ -
$ (92,800)
371,640
26,348
$ 397,988
(18,700)
$ -
$ 379,288
$ 286,488
$ -
$ 286,488
$ (286,488)
$ -
..
3
VARIANCE
LAST ESTI
UNAUDIT ACT
(42,800'
$ (42,800)
$ -
$ (42,800)
(62,760)
948
$ (61,812)
$ (18,700)
$ -
$ (80,512)
$ (123,312)
$ -
$ (123,312)
$ (123,312)
$ -
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2009-2010
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
PROPERTY TAXES
4001 Current Secured 10,003,100 9,900,000 9,774,967
4002 Current Unsecured 575,000 575,000 573,633
4003 Prior Taxes 930,000 900,000 943,324
4006 Supplemental 900,000 300,000 347,167
4005 Other 145,000 165,400 158,997
4007 Prop Tx in lieu of VLF 17,017,700 17,017,700 17,017,692
Total Taxes 29,570,800 28,858,100 28,815,780
OTHER TAXES
4221 Sales Tax 16,588,800 15,834,000 16,145,282
4220 Prop Tx In Lieu Sales Tx 4,266,800 4,266,800 4,266,819
4224 Utility User Tax 22,565,900 22,565,900 22,630,460
4201/14 Franchise Tax 3,117,000 2,611,500 2,688,512
4222 Transient Occupancy 1,850,000 2,040,000 2,222,113
4223 Prop. Transfer Tax 500,000 375,000 393,621
4225 Sales Tax Public Safety 850,000 750,000 761,482
4215 Tow Franchise 466,000 437,000 437,461
4227 Measure Z District Tax 5,250,000 5,200,000 5,157,200
Total Taxes 55,454,500 54,080,200 54,702,950
LICENSES AND PERMITS
4301 Business Reqistration 5,685,000 5,800,000 5,841,347
4330 Building Permits 485,000 544,500 545,164
4331 Mechanical Permits 150,000 155,000 161,319
4362 On Site Inspection Fees 125,000 100,000 104,328
4363 On Site Plan Check 200,000 20,000 25,780
4361 Construction Permits 152,000 70,000 56,222
4342 EMS Membership 12,000 20,000 30,319
4336 Fire Code Permits 355,300 377,000 357,942
4337 Fire Plan Check 120,000 100,000 99,671
4351 Street Cut Permits 435,000 435,000 418,071
4333 Mobile Home Park Permit 26,000 52,000 51,424
4352 Misc Licenses & Permits 500,000 450,000 462,902
4353 Yard Sales Permit Fee 14,000 0 0
4303 Misc City Clerk Permits 2,000 4,000 4,477
4304 Misc Planninq Permits 25,000 22,000 18,054
4360 Grading Permits 35,000 10,000 7,201
Total License & Permit 8,321,300 8,159,500 8,184,221
FINES AND PENAL TIES
4420 Parkinq Citations 1,230,000 1,130,000 1,152,652
4410 General Fines 279,600 235,000 245,684
4425 PW Civil Penalties 15,000 0 0
4411 Code Admin. Citations 500,000 560,000 582,838
4412 Fire Admin. Citations 100,000 60,000 64,976
4423 General Admin Civil Penalties 1,260,300 1,111,700 1,087,553
'I
BUDGETI
ACTUAL
REV ESTI
ACTUAL
(228,133) (125,033)
(1,367) (1,367)
13,324 43,324
(552,833) 47,167
13,997 (6,403)
(8) (8)
(755,020) (42,320)
(443,518) 311,282
19 19
64,560 64,560
(428,488) 77,012
372,113 182,113
(106,379) 18,621
(88,518) 11 ,482
(28,539) 461
(92,800) (42,800)
(751,550) 622,750
156,347 41,347
60,164 664
11,319 6,319
(20,672) 4,328
(174,22m 5,780
(95,778) (13,778
18,319 10,319
2,642 (19,058)
(20,329) (329)
(16,929) (16,929)
25,424 (576)
(37,098) 12,902
(14,000) 0
2,477 477
(6,946) (3,946)
(27,799) (2,799)
(137,079) 24,721
CITY OF SAN BERNARDINO s:
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2009-2010
FINAL REVISED UNAUDIT BUDGET/ REV EST/
DESCRIPTION BUDGET ESTIMATE ACTUAL ACTUAL ACTUAL
4424 Police Admin Civil Penalties 48,300 50,000 51,764 1,764
4426 Dev Sev Admin Civil Pen 75,000 12,000 13,000 1,000
4427 Fire Admin Civil Penalties 75,000 35,000 36,657 1,657
4428 Code Admin Civil Penalties 141 ,400 120,000 136,787 16,787
Total Fines/Penalties 3,724,600 3,313,700 3,371,911 58,211
USE OF MONEY AND PROPERTY
4505 Interest Earnin s 200,000 200,000 110,208
4520 Land & Buildin Rental 448,000 490,000 602,361
4523 A TS Land Rental 45,200 45,200 47,394
4530 Parkin Rental Fee 0 500 300
4922-26 Sale of Pro ert 1,980,000 1,966,000 1,964,718
4422 Firework Admin Civil Penalt 25,000 10,000 7,223
4540 Vending Commission 40,000 38,000 29,175
Total Money & Property 2,738,200 2,749,700 2,761,379
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 400,000 450,000 711,559
4621 Bookinq Fee Subvention 0 0 0
4670 EDAlCDBG Reimbursement 5,082,600 4,500,000 3,935,920
4651 Construction Reimb. 0 0 0
4606 Homeowner's Exemption 140,000 130,000 141,765
4616 POST 100,000 50,000 96,838
4625 State-Mandated Costs 250,000 256,000 255,962
4673 Water Reimbursement 349,600 358,600 358,600
4671 SBIM Reimbursement 136,400 150,000 159,630
4615 Disaster Prep. Program 27,800 27,800 27,783
4619 Mutual Aid/Disaster Reimb. 700,000 500,000 506,326
Total Intergovernmental 7,186,400 6,422,400 6,194,383
CHARGES FOR SERVICE
4731 Plan Check Fee 250,000 165,000 172,672
4789 Archival Fee - Devel Servs 26,000 22,000 22,353
4715 DS Technology Fee 41,000 41,000 50,343
4779 Blanket Inspection Fee 92,000 0 1,168
4880 EMS User Fee 550,000 400,000 449,482
4798 Storm Drain Utility Fee 261,000 230,000 237,698
4799 NPDES Bus Inspection 27,000 6,100 7,001
4815 Weed Abatement 346,200 175,000 174,268
4733 Buildinq Demolition 1,025,500 700,000 726,641
4714 Planninq Develp Proiect 250,000 175,000 164,841
4305 Annual Alarm Permits 200,000 210,000 200,394
4780 Misc Develop Servs Charqes 1 01 ,1 00 41 ,000 41,896
4766 Buildinq Permit Review 75,000 65,000 63,681
4720 Plan Review Fee 80,000 60,000 59,306
4784 Plan Subdivision File Fee 20,000 8,500 327
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2009-2010
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
4785 Non Subdivision Str Imp 190,000 15,000 27,682
4711 PW Subdivision 25,000 10,000 18,629
4718 Environmental 1,000 0 0
4735 Release Notice of Pendency 37,000 18,000 18,502
4863 Class ReQistration Fee 6,500 6,500 6,158
4862 Park EnerQY Fee 5,000 6,500 6,742
4707 Passport Fees 75,000 75,000 72,032
4702 County Contract 487,000 487,000 487,000
4864 SwimminQ Pool Fee 45,000 60,000 68,784
4861 ProQrm/Facility Use Fee 70,000 50,000 49,159
4865 Non-Resident Fees 30,000 2,000 1,502
4710 Misc Planning/BuildinQ 100,000 100,000 105,528
4743 PO TowinQ Release Fee 580,600 360,000 366,285
4745 Code Tow Release Fee 0 5,000 5,261
4795 Signal MaintlEnergy 25,000 20,000 20,104
4802 Str Light Energy Fee 16,800 0 2,938
4701 Election Filing Fee 25,000 15,200 14,874
4747 False Alarm Fee 88,900 50,000 50,944
4810 Misc. Development Services 10,000 3,400 3,373
4705 Utility Collection Fee 10,000 0 0
4708 Fire TraininQ Services 100,000 56,000 69,380
4881 Paramedic Reimb Contract 359,100 380,000 385,005
4786 Certificate of Completion 15,000 5,000 4,031
4752 Fireworks ReQulatorv Fee 75,000 65,200 65,756
4753 Fire Archival Fee 4,000 2,600 1,621
4754 Fire Business Occup Insp 35,600 39,000 38,1 00
4755 Fire Rentallnsp 550,000 550,000 578,649
4709 Hazardous Material Fee 163,900 5,000 5,992
4767 SinQle Family Rentallnsp Pro 786,900 500,000 499,594
4768 Adm Cites-SFRIP 104,000 150,000 149,182
Total Charges 7,366,100 5,335,000 5,494,878
MISCELLANEOUS
4906 Water Fund Contr. 2,460,000 2,320,000 2,354,414
4930 Sewer Contr. - Water 500,000 500,000 500,000
4931 Water Land Sales 0 0 0
4910 Admin Service Charge 384,800 375,300 375,300
4901 Misc. Other Revenue 2,749,700 2,850,000 2,468,743
4912 Off Track BettinQ 120,000 100,000 91 ,986
4741 Sale of Photos IReports 19,1 00 10,000 8,132
4740-5 Police Misc. Receipts 831 ,400 806,400 1,005,530
4746 Property Auction 10,000 7,000 12, 186
4911 Restitutions 20,000 15,000 15,542
4905 LitiQation Settlement 20,000 1,500 1,317
4742 Traffic Ofender OTS 0 0 26,895
4928 Booking Fee Reimburmt. 3,000 3,000 2,112
to
BUDGETI
ACTUAL
REV ESTI
ACTUAL
CITY OF SAN BERNARDINO 1.
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2009-2010
FINAL REVISED UNAUDIT BUDGET/ REV EST/
DESCRIPTION BUDGET ESTIMATE ACTUAL ACTUAL ACTUAL
4750 Investigation Fee 45,000 40,000 35,236 (9,764 (4,764)
4908 Vehicle Take Home Reimb 91,500 0 0 (91,500 0
4926 CID Reimbursement 101,900 100,000 125,438 23,538 25,438
4933 Hazmat Incident Recovery 197,900 300 1,746 (196,154) 1 ,446
4924 Damage Clain Recovery 90,000 78,000 109,568 19,568 31,568
Total Miscellaneous 7,644,300 7,206,500 7,134,145 (510,155) (72,355)
I TOTAL GENERAL FUND ~122,006,200 1116,125,100 1116,659,6471 ~ (5,346,553)~ 534,5471
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2009 - 2010
DESCRIPTION
FINAL
BUDGET
BUDGET/
ACTUAL
REVISED UNAUDIT
ESTIAMTE ACTUAL
105 LIBRARY FUND
4618 State Aid-Libraries
4850 Miscellaneous Recei ts
4851 Libra Fines
4901 Misc Other Receipts
Total Library Fund
o
21,000
40,000
o
61,000
o
15,000
30,000
o
45,000
o
14,221
28,264
46,779
89,264
o
6,779
11,736
46,779
28,264
106 CEMETERY FUND
4505 Interest on Idle Cash 18,000 10,000 9,536
4775 Cemetery Burial Fee 40,000 15,000 22,715
4776 Sale of Vases 1,000 500 430
4777 Sale Concrete Boxes 10,000 7,000 10,068
4778 Sale Cemetery Plots 10,000 7,000 4,687
4901 Misc. Receipts 2,000 0 0
Total Cemetery Fund 81,000 39,500 47,436
8,464
17,285
570
68
5,313
(2,000)
(33,564)
107 CABLE TV FUND
4922 Sale of Equipment/Services 0 0 0
Total Cable TV Fund 0 0 0
108 ASSET FORFEITURE FUND
4505 Interest on Idle Cash 8,000 8,000 10,965
4672 Asset Forfeiture Federal DOJ 100,000 300,000 391,668
4927 Asset Forfeiture 100,000 60,000 114,934
Total Asset Forfeiture Fund 208,000 368,000 517,567
111 AIR QUALlTY-AB 2766 FUND
4505 Interest on Idle Cash 2,000 1,000 522
4626 Rideshare Reimbursement 220,000 255,000 233,643
4906 Water Department 5,200 5,200 5,200
Total Air Quali -AB 2766 Fund 227,200 261,200 239,365
2,965
291,668
14,934
309,567
'[5,
REV EST/
ACTUAL
~I
~ I
2,965
91,668
54,934
149,567
118 DRUG/GANG FUND
4505 Interest on Idle Cash 3,000 1,000 1,248
4929 Asset Forfeiture-Drug/Gang 18,000 10,000 18,632
Total Drug/Gang Fund 21,000 11,000 19,880
(1,752) 248
632 8,632
(1 ,120) 8,880
124 ANIMAL CONTROL FUND
4320 Animal License 393,300 275,000 273,151
4352 Misc. License & Permits 2,000 500 1,025
4410 General Fines 30,000 15,000 15,460
4430 Animal License Penalty 48,000 25,000 20,700
4756 Animal Adoption Fee 50,000 42,000 39,190
4757 Contractee Shelter Fee 742,400 742,400 750,890
4759 Apprehension Fee 44,300 30,000 15,900
4760 Board Fee 12,300 15,000 16,154
4761 Field Service Fee 100 0 65
4763 Owner Release Fee 15,700 15,000 17,748
4764 Vaccination Fee 18,000 15,000 14,683
4765 Microchip Fee 27,700 26,000 24,315
4901 Miscellaneous Receipts 1,500 658
4922 Sale of Equipment 13,400 0 0
Total Animal Control Fund 1,397,200 1 ,202,400 1,189,939
(120,149 (1,849)
(975 525
14,540 460
27,300 (4,300)
10,810 (2,810'
8,490 8,490
28,400 (14,100
3,854 1,154
(35) 65
2,048 2,748
(3,317) (317\
(3,385) (1,685)
(842)
(13,400) 0
(207,919) (12,461 )
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2009 - 2010
9.
DESCRIPTION
FINAL
BUDGET
REVISED UNAUDIT
ESTIAMTE ACTUAL
BUDGET/
ACTUAL
REV EST/
ACTUAL
126 SPECIAL GAS TAX FUND
4505 Interest on Idle Cash 18,000 20,000 4,571
4610 State Aid-21 06 664,000 690,000 695,310
4611 State Aid-21 07 1,439,500 1,468,000 1,493,358
4612 State Aid-21 07.5 10,000 10,000 10,000
4614 Prop 111-Hiohwav Users Tax 1,076,400 1,105,000 1,120,482
4945 Reimbursement 0 0 0
Total Gas Tax Fund 3,207,900 3,293,000 3,323,721
(13,429) (15,429)
31,310 5,310
53,858 25,358
0 0
44,082 15,482
0 0
115,821 30,721
128 TRAFFIC SAFETY FUND
4440 CVC Fine 1,490,000 1,540,000 1,450,140
4441 Nester Red Lights 950,000 950,000 984,637
Total Traffic Safety Fund 2,440,000 2,490,000 2,434,777
(39,860) (89,860)
34,637 34,637
(5,223) (55,223)
1291/2 CENT SALES/ROAD TAX FUND
4505 Interest on Idle Cash 100,000 50,000 33,285
4613 1/2 Cent Sales Tax 2,500,000 2,400,000 2,259,537
4630 State Aid Street Construction 0 0 0
4945 Construction Reimbursement 1,087,800 1,087,800 0
Total 1/2 Cent Sales/Road Tax Fund 3,687,800 3,537,800 2,292,822
(66,715) (16,715)
(240,463) (140,463\
0 0
(1,087,800) (1,087,800)
(1,394,978) (1,244,978)
132 SEWER LINE MAINTENANCE
4505 Interest on Idle Cash 100,000 50,000 54,069
4820 Sewer Line Maint 3,050,000 3,125,000 3,122,218
4903 Refunds and Rebates 0 0 0
Total Sewer Line Maintenance 3,150,000 3,175,000 3,176,287
(45,931) 4,069
72,218 (2,782'
0 0
26,287 1,287
133 BASEBALL STADIUM
4505 Interest on Idle Cash 2,000 1,000 (178)
4924 Damaoe Claim Recovery 0 0 0
4901 Baseball Team Lease Agreement 30,000 10,000 0
Total Baseball Stadium 30,000 10,000 (178)
(2,178) (1,178'
0 0
(30,000) (10,000)
(32,178) (11,178)
134 SOCCER FIELDS
4505 Interest on Idle Cash 5,000 5,000 4,110
4520 Land & Buildina Rental 110,000 110,000 154,392
4530 Rental Fee - ParkinQ 190,000 225,000 206,611
4861 ProQram & Facilities Fee 70,000 80,000 77,560
4862 Park Energy Fee 4,000 4,000 5,254
Total Soccer Fields 379,000 424,000 447,927
(890) (890)
44,392 44,392
16,611 (18,389'
7,560 (2,440'
1,254 1,254
68,927 23,927
135 PROP 42 TRAFFIC CONGESTION FD
4505 Interest on Idle Cash 15,000 20,000 16,421
4635 Traffic Conaestion Relief 1,943,700 1,850,300 1,849.954
4903 Refunds/Rebates 0 0 0
Total Prop 42 Traffic Congestion Fund 1,958,700 1,870,300 1,866,375
1 ,421 (3,579)
(93,746) (346)
0 0
(92,325) (3,925)
137 CFD 1033-FIRE STATION FUND
4505 Interest on Idle Cash 556,700 556,700 567,896
4013 CFD 1033 Special Tax 5,900 5,900 5,026
Total CFD 1033-Fire Station Fund 562,600 562,600 572,922
11 ,196 11 ,196
(874) (874)
10.322 10,322
208VERDEMONTIMPROVEMENTFUND
4505 Interest on Idle Cash 0 15,000 11 ,230
4512 Verdemont Infrastructure Fee 0 0 0
Total Verdemont Improvement Fund 0 15,000 11,230
11 ,230 (3,770)
0 0
11,230 (3,770)
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2009 - 2010
/0,
DESCRIPTION
FINAL REVISED UNAUDIT
BUDGET ESTIAMTE ACTUAL
BUDGET/ REV EST/
ACTUAL ACTUAL
1240 INFRASTRUCTURE LOAN FUND
386,200 I 440,800 I 0 l
(386,200)1 (440,800)1
242 STREET CONSTRUCTION FUND
4903 Mise Receipts/Refunds/Rebates 5,183,900 5,183,900 0
4630 State Aid-Street Constr. 19,327,100 19,327,100 0
4658 Federal Aid-FAU 1,577,700 1,577,700 22,458
4670 EDA Reimbursement 660,000 660,000 204,642
4671 IVDA Reimbursement 3,950,500 3,950,500 0
4945 Construction Reimbursement/Mise 4,702,100 4,394,700 821,685
Total Street Constr. Fund 35,401,300 35,093,900 1,048,785
243 PARK CONSTRUCTION FUND
4505 Interest on Idle Cash 2,000 10,000 12,826
4620 State Aid Park Dev 1,377,500 0 0
4651 Construction Reimbursement 50,000 0 0
4670 EDA Reimbursement 500,000 500,000 0
4732 Park Development Fee 0 0 0
Total Park Construction Fund 1,929,500 510,000 12,826
10,826 2,826
(1,377,500\ 0
(50,000\ 0
(500,000) (500,000)
0 0
(1,916,674) (497,174)
244 CEMETERY CONSTRUCTION FUND
4505 Interest on Idle Cash 1,200 900 750
4778 Sale Cemetery Plots 500 500 437
Total Cemetery Constr. Fund 1,700 1 ,400 1,187
(450) (150\
(63) (63)
(513) (213)
245 SEWER LINE CONSTRUCTION FUND
4505 Interest on Idle Cash 100,000 70,000 59,275
4651 Construction Reimbursement 0 0 0
4821 Sewer Lateral Fee 0 0 0
4822 Sewer Connection Fee 60,000 105,000 96,001
Total Sewer Line Constr. Fund 160,000 175,000 155,276
(40,725) (10,725)
0 0
0 0
36,001 (8,999)
(4,724) (19,724)
246 PUBLIC IMPROVEMENT FUND
4505/4509 Interest on Idle Cash 75,000 30,000 25,492
4902 Contribution 0 0 0
Total Public Improvement Fund 75,000 30,000 25,492
(49,508\ (4,508)
0 0
(49,508) (4,508)
247 CULTURAL DEVELOP FUND
4505 Interest on Idle Cash 25,000 15,000 10,321
4335 Cultural Devel. Constr. Fee 312,500 120,000 134,859
Total Cultural Devel Const Fund 337,500 135,000 145,180
(14,679) (4,679)
(177,641) 14,859
(192,320) 10,180
248 STORM DRAIN CONSTR FUND
4505 Interest on Idle Cash 100,000 40,000 52,036
4651 Construction Reimbursement 0 277,500 277,463
4819 Area Drainage Plan Fee 0 0 0
4818 Storm Drain Fee 300,000 175,000 161,333
Total Storm Drain Constr. Fund 400,000 492,500 490,832
(47,964) 12,036
277 ,463 (37)
0 0
(138,667) (13,667)
90,832 (1,668)
250 TRAFFIC SYSTEMS CONSTR FUND
4505 Interest on Idle Cash 0 100 0
4630 State Aid Street Construction 2,500 0 0
4658 Fed Aid Street Construction 0 0 0
4803 Traffic System Fees 0 0 0
4945 Construction Reimbursement 0 0 0
Total Traffic Systems Fund 2,500 100 0
0 (100)
(2,500\ 0
0 0
0 0
0 0
(2,500) (100)
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2009 - 2010
II.
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIAMTE ACTUAL
257 CITY WIDE AD 994 0 0 0
BUDGETI REV ESTI
ACTUAL ACTUAL
0 0
258 PROP 1 B FUNDS
4505 Interest on Idle Cash 70,000 65,000 36,591
4628 Prop 1 B Revenue 1,100,600 0 0
4945 Construction Reimbursement 0 0 71 ,400
Total PROP 1 B Fund 1,170,600 65,000 107,991
(33,409' (28,409\
(1,100,600\ 0
71,400 71,400
(1,062,609) 42,991
261 LAW ENFORCEMENT IMPACT FEE FD
4505 Interest on Idle Cash 3,000 3,000 1,765
4824 Development Impact Fees 90,000 105,000 169,095
Total Law Enforcement Impact Fee Fd 93,000 108,000 170,860
(1,235) (1,235)
79,095 64,095
77 ,860 62,860
262 FIRE PROTECTION IMPACT FEE FD
4505 Interest on Idle Cash 8,000 8,000 8,591
4824 Development Impact Fees 80,000 170,000 189,798
4901 Misc. Other Revenue 58,900 58,900 30,346
Total Fire Protection Impact Fee Fd 146,900 236,900 228,735
591 591
109,798 19,798
(28,554) (28,554)
81,835 (8,165)
263 LOCAL CIRCULATION IMPACT FEE FD
4505 Interest on Idle Cash 15,000 10,000 7,830
4824 Development Impact Fees 65,000 30,000 28,623
Total Local Circulation Impact Fee Fd 80,000 40,000 36,453
(7,170) (2,170)
(36,377) (1,377)
(43,547 (3,547)
264 REGIONAL CIRCULATION IMPACT FEE FD
4505 Interest on Idle Cash 200,000 150,000 106,458
4824 Development Impact Fees 750,000 350,000 303,296
Total Regional Circulation Impact Fee Fd 950,000 500,000 409,754
(93,542) (43,542)
(446,704) (46,704)
(540,246) (90,246)
265 LIBRARY FACILITIES IMPACT FEE FD
4505 Interest on Idle Cash 500 500 1,294
4824 Development Impact Fees 10,000 90,000 84,972
Total Library Facilities Impact Fee Fd 10,500 90,500 86,266
794 794
74,972 (5,028)
75,766 (4,234)
266 PUBLIC MEETINGS FAC IMPACT FEE FD
4505 Interest on Idle Cash 3,500 3,500 4,761
4824 Development Impact Fees 15,000 140,000 136,444
Total Public Meetings Fac Impact Fee Fd 18,500 143,500 141,205
1,261 1,261
121,444 (3,556)
122,705 (2,295)
267 AQUATICS CENTER IMPACT FEE FD
4505 Interest on Idle Cash 1,000 1,000 1,622
4824 Development Impact Fees 5,000 45,000 43,389
Total Aquatics Center Impact Fee Fd 6,000 46,000 45,011
622 622
38,389 (1,611)
39,011 (989)
268 AB 1600 PARKLAND IMPACT FEE FD
4505 Interest on Idle Cash 18,000 16,000 29,341
4824 Development Impact Fees 50,000 995,000 985,741
Total AS 1600 Parkland Impact Fee Fd 68,000 1,011,000 1,015,082
11,341 13,341
935,741 (9,259)
947,082 4,082
269 QUIMBY ACT PARKLAND IMPACT FEE FD
4505 Interest on Idle Cash 3,500 3,500 4,194
4824 Development Impact Fees 76,500 100,000 94,995
Total Quimby Act Parkland Impact Fee Fd 80,000 103,500 99,189
694 694
18,495 (5,005)
19,189 (4,311)
527 REFUSE FUND
4505 Interest on Idle Cash 15,000 25,000 25,350
4830 Commercial Rubbish 70,000 50,000 49,395
10,350
(20,605\
350
(605
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2009 - 2010
/J.
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIAMTE ACTUAL
4831 Commercial Bin Rent 50,000 500 601
4832 Commercial Bin Service 10,800,000 10,620,000 10,561,275
4833 Commercial Special 925,000 1,000,000 1,178,787
4840 Residential Water Billed 9,500,000 10,115,000 10,155,752
4841 Residential "B" Accounts 1 ,320,000 1,325,000 1,328,661
4843 Dino Bin Service 3,000,000 2,710,000 2,509,371
4844 Commercial Penalties 20,000 21,000 34,659
4845 Residential Penalties 2,000 2,000 2,112
4846 RecyclinQ Receipts 225,000 225,000 253,680
4901 Miscellaneous Other Revenue 700,000 700,000 442,168
4922 Sale Salvage Mater 30,000 30,000 (130,408)
Total Refuse Fund 26,657,000 26,823,500 26,411,403
BUDGET/ REV EST/
ACTUAL ACTUAL
(49,399) 101
(238,725) (58,725)
253,787 178,787
655,752 40,752
8,661 3,661
(490,629) (200,629)
14,659 13,659
112 112
28,680 28,680
(257,832) (257,832)
(160,408) (160,408)
(245,597) (412,097)
1621 CENTRAL SERVICES FUND 175,000 I 165,000 1 149,973 I (25,027)1 (15,027)1
629 LIABILITY INSURANCE FUND
4505 Interest on Idle Cash 10,000 50,000 50,469 40,469 469
4897 Interdepartmental Receipts 3,075,900 3,075,900 3,075,900 0 0
Total Liabili Insurance Fund 3,085,900 3,125,900 3,126,369 40,469 469
108,000 100,000 102,139
4,000 2,000 1 ,445
422,500 422,500 506,395
11,500 9,000 7,531
546,000 533,500 617,510
631 UTILITY FUND
48971nterde artmental Recei ts 3,645,000 3,645,000 3,957,400 312,400 312,400
4903 Misc.lAsst. Districts/LED Reimb 196,000 196,000 196,000 0 0
Total Utili Fund 3,841,000 3,841,000 4,153,400 312,400 312,400
635 FLEET SERVICES
4670 Economic Development Aaencv 13,500 11,000 15,782
4897 Interdepartmental Receipts 7,163,100 7,163,100 6,733,555
4901 MisclAsst Districts/SBET AlSr Nutrition 98,000 104,200 104,549
4903 Refunds/Rebates 262,000 262,000 592,951
Total Fleet Services Fund 7,536,600 7,540,300 7,446,837
2,282 4,782
(429,545 (429,545
6,549 349
330,951 330,951
(89,763) (93,463)
678 WORKERS' COMPENSATION FUND
4897 Interdepartmental Receipts 3,379,900 3,429,300 3,458,461
4906 Water Department 350,000 350,000 220,854
4901 Misc Receipts 2,000 300 216
Total Workers' Compensation Fd 3,731,900 3,779,600 3,679,531
78,561 29,161
(129,146) l129,146\
(1,784) (84)
(52,369) (100,069)
679 INFORMATION TECHNOLOGY FUND
4670 EDA Reimbursement 5,500 0 0
4673 Water Reimbursement 539,600 539,600 539,600
4897 Interdepartmental Receipts 3,151,900 3,151,900 3,147,900
4901 Misc/SBETAlSANCATIIVDA 700 200 6,181
Total IT Fund 3,697,700 3,691,700 3,693,681
(5,500) 0
0 0
(4,000) (4,000)
5,481 5,981
(4,019) 1,981
IGRAND TOTAL
1107,999,700 1106,028,400 I 69,728,1621
I (38,285,426}1 (36,297,468)1
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2009-2010
/3
TRANSFERS - IN FY 2009-10 FY 2009-10 VARIANCE
FY 2009-10 REVISED UNAUDIT REV ESTIMATE/
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO GENERAL FUND:
*From Special Gas Tax For - $ 3,620,000 $ 3,620,000 $ 3,220,000 (400,000)
Street Maintenance-$3,130,OOO
Street Lighting - $490,000
*From IVDA Special Projects For - 0 0 396,074 396,074
Refund Operating Costs
*From Traffic Safety For - 1,490,000 1,540,000 1,534,200 (5,800)
Police Costs
*From 1/2 Cent Sales & Road Tax For- 1,350,000 1,350,000 1,350,000 0
Administration $250,000
Street Maintenance-$500,000
Street Lighting-$600,000
*From Cultural Development Fund For - 457,000 457,000 457,000 0
Fine Arts/Civic & Promotional Costs
*From Traffic Systems Const. For- 0 0 0 0
Administration
*From Storm Drain Construction For - 132,700 132,700 132,700 0
Administration
*From Refuse Fund For - 3,546,700 3,546,700 3,546,700 0
Administration $1,980,200
Graffiti/Dump 244,700
Lease City Yards 600,000
Lease City Hall 55,200
Street Repair 500,000
NPDES Coord. 66,600
Communication/Grants 30,000
Tree Trim Costs 70,000
*From Sewer Line Construction For- 225,000 225,000 225,000 0
Administration
*From Sewer Line Maint. Fund For - 380,000 380,000 380,000 0
Administration $250,000
Street Repair $100,000
Tree Trim Costs $30,000
*From CFD 1033-Fire Station Fund For - 535,000 562,600 571,600 9,000
Maintenance & Operation Costs
*From Information Technology Fund For - 0 50,000 50,000 0
Refund available balance
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2009-2010
. I
IY
TRANSFERS - IN FY 2009-10 FY 2009-10 VARIANCE
FY 2009-10 REVISED UNAUDIT REV ESTIMA TEl
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
*From Fleet Fund For - 392,800 492,800 492,800
Refund vehicle carryover $392,800
Refund available balance $100,000
*From Transportation Fund For - 240,000 240,000 230,000 (10,000)
Traffic Engineering Costs $100,000
Maint/Fuel All. Fuel Veh $130,000
TOTAL GENERAL FUND $12,369,200 $12,596,800 $12,586,074 ($10,726)
TO ANIMAL CONTROL FUND:
*From General Fund For - $ 270,700 $ 239,000 $ 288,400 $ 49,400
Operating Costs
TO LIBRARY FUND:
*From General Fund For- 1,908,100 1,848,500 1,803,800 (44,700)
Operating Costs
*From Cultural Development Fund For - 250,000 250,000 250,000
CA Room/Special Cultural Events
TO REFUSE:
*From General Fund For - 35,000 35,000 35,000 0
Street Sweeping & Graffiti Program
TO CENTRAL SERVICES FUND:
*From General Fund For - 48,300 59,600 78,500 18,900
Operating Costs
TO SEWER LINE MAINT FUND:
*From Information Technology Fund For - 78,000 78,000 78,000 0
Loan Repayment
TO LOCAL CIRCULATION FUND:
*From Traffic System Fund For - 0 0 27,427 27,427
Consolidation into Local Circulation Fd
TO UTILITY FUND:
*From Fleet Fund For - 0 0 284,000 284,000
Adjust for Operating Costs
TOTAL OTHER FUNDS $ 2,590,100 $ 2,510,100 $2,845,127 $335,027
IGRAND TOTAL TRANSFERS-IN
I $14,959,300 1$15,106,9001$15,431,201 I
$324,301 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2009-2010
-
/.:> .
TRANSFERS - OUT FY 2009-10 FY 2009-10 VARIANCE
FY 2009-10 REVISED UNAUDIT REV ESTI
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM GENERAL FUND:
*To Animal Control Fund For- $270,700 $ 239,000 $ 288,400 $ (49,400)
Operating Costs
*To Library Fund For- 1,908,100 1,848,500 1,803,800 44,700
Operating Costs
*To Central Services Fund For- 48,300 59,600 78,500 (18,900)
Operating Costs
*To Refuse Fund For- 35,000 35,000 35,000 0
Street Sweeping - $ 35,000
*To Fleet Fund For - 0 0 0 0
Vehicle Replacement -
TOTAL GENERAL FUND $2,262,100 $2,182,100 $2,205,700 $ (23,600)
FROM SPECIAL GAS TAX:
*To General Fund For- 3,620,000 3,620,000 3,220,000 400,000
Street Lighting-$490,000
Street Maintenance-$3,130,000
FROM IVDA SPECIAL FUND:
*To General Fund For- 0 0 396,074 (396,074)
Refund Operating Costs
FROM TRAFFIC SAFETY:
*To General Fund For- 1,490,000 1,540,000 1,534,200 5,800
Police Costs
FROM 1/2 CENT SALES/ROAD TAX:
*To General Fund For- 1,350,000 1,350,000 1,350,000 0
Administration $250,000
Street Maint $500,000
Street Lighting $600,000
FROM CULTURAL DEVELOPMENT
*To General Fund For- 457,000 457,000 457,000 0
Fine Arts & Civic Promotional
*To Library Fund For - 250,000 250,000 250,000
Fine Arts & Civic Promotional
FROM STORM DRAIN FUND
*To General Fund For- 132,700 132,700 132,700 0
Administration of Fund
...
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2009-2010
/ ~"
TRANSFERS - OUT FY 2009-10 FY 2009-10 VARIANCE
FY 2009-10 REVISED UNAUDIT REV ESTI
BUDGET ESTIMATE ACTUALS UNAUDIT AC.T
FROM REFUSE FUND
*To General Fund For- 3,546,700 3,546,700 3,546,700 0
Administration $1,980,200
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 MAINT FUND
*To General Fund For- 380,000 380,000 380,000 0
Administration $250,000
Street Repair $100,000
Tree Trim Costs $30,000
FROM INFORMATION TECHNOLOGY FUND
*To Sewer Line Maint Fund For - 78,000 78,000 78,000 0
Loan Repayment
*To General Fund For- 0 50,000 50,000 0
Refund available balance
FROM CFD 1033-FIRE STATION FUND
*To General Fund For- 535,000 562,600 571,600 (9,000)
Maintenance & Operation Costs
FROM FLEET FUND
*To General Fund For- 392,800 492,800 492,800 0
Refund vehicle carryove"r $392,800
Refund available balance $100,000
*To Utility Fund For- 0 0 284,000 (284,000)
Adjust for Operating Costs
FROM TRAFFIC SYSTEM FUND
*To Local Circulation Fund For - 0 0 27,427 (27,427)
Consolidation into Local Circulation
FROM TRANSPORTATION FUND
*To General Fund For- 240,000 240,000 230,000 10,000
Traffic Engineering $100,000
MaintlFuel All. Fuel Veh $130,000
TOTAL OTHER FUNDS $12,697,200 $12,924,800 $13,225,501 $ (300,701)
IGRAND TOTAL TRANSFERS-OUT
1$14,959,3001$15,106,9001$15,431,201 1
($324,301)1