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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon
Director of Finance
Subject: Receive and file the FY
2010-11 First Quarter Budget Report
Dept: Finance
Date: December 14, 2010
Council Date: December 20, 2010
Synopsis of Previous Council Action:
June 30, 2010 Resolution 2010-221 adopted approving the City of San
Bernardino's final budget for Fiscal Year 2010-11 and directing staff to prepare
budget documentation.
July 6,2010 Resolution 2010-224 approving ratifying the adoption of Resolution
2010-221 approving and adopting the City of San Bernardino's Final Budget for
Fiscal Year 2010-11 and directing the establishment of the City's appropriation
Limit as required by Article XIII B of the California State Constitution.
December 14,2010 Ways and Means Committee reviewed and approved the FY
2010-11 First Quarter Budget Report and moved the report forward to the full
Council.
Recommended motions:
That the FY 2010-11 First Quarter Budget Report be received and filed~
I
/
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. ,;1ft,
I_~ - _'J "'"' - /..-.
, CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
Subiect:
Receive and file the first quarter budget report for FY 2010-11.
Back1.!round:
Attached is the first quarter budget report for FY 2010-11. The report covers the three-month period
of July through September. Included in this budget report are the revenue, expenditure, overtime, and
personnel reports compared to the approved budget. The report has been divided into two sections.
The first section covers the City's General Fund and the second section covers all other operating
funds.
General Fund:
The first page of the report is an update on revenue collections for the General Fund for FY 2010-11.
Through September 30, 2010, the City has collected 10.0% of the budgeted revenues, which equals
$11,782,372. At this same time last year $14,249,100 in revenues had been received which is 12.2%
of the actual amount of revenues collected for FY 2009-10. Last years actual revenue collection was
higher at this point in time due to about $1.5million received from a one time sale of property and
some timing differences. Listed below are some general observations on the revenue collections to
date for the General Fund for FY 2010-11 :
D At this point it is difficult to project Property Tax revenues since the first payments will
not be received until the end of December. We have received an update from the County
Property Tax Division that the City's Net Valuation is down about 4.5% from last year
which is in line with what was assumed in the FY 2010-11 adopted budget. Assuming
there are not more than the normal amount of delinquent payments the City should collect
about what was included in the FY 2010-11 budget.
D In this first quarter report, the Sales Tax revenues reflect only one month of collections;
therefore, it is premature to speculate on the trend for the remainder of the year. However,
economic indicators imply that the sales revenue decline may have hit its lowest point and
there is evidence of slow growth in some of the retail industry. The Finance Department
will continue to monitor the receipts, analyze the data and provide more information in the
Mid- Year report analysis.
D Measure Z revenue collected through September is $602,826 which is about $200,000
higher than last year at this time. However, like sales tax, the City has actually only
received one payment of Measure Z revenue for FY 2010-11. More revenue payments are
needed before any solid trends can be determined, but it is estimated that this revenue
source hit bottom in FY 2009-10 and will slowly begin to recover.
D Utility User Tax revenue through September is less than last year at this time. The City
had to process a refund to the School District in the amount of $34,400 as a couple of the
School District accounts were incorrectly charged UUT last fiscal year. At this point in
time it is anticipated the City will collect what was budgeted for UUT for FY 2010-11.
D Most other revenues appear to be on target for the first quarter; therefore, no budget
adjustments are being recommended. A more detail analysis will be performed as part of
Mid- Year and staff will be able to provide more information at that time.
The regular expenditure report by Department, provided on page 4, indicates that expenditures through
September 30, 2010, are $36,154,128 or 27.6% of the budget. At this same time last year the City had
expended $34,884,593 or 26.9% of the actual amount expended. Assuming departments were going to
spend all of their budgets and in equal monthly amounts, 25% of their budgets should be expended by
September 30, 2010. Listed below are some general observations on Department spending levels:
o General Government budget is showing higher percent expended due to timing differences
between budgeted expenses and anticipated budgeted credits.
o The Fire Department is currently spending higher than anticipated because the City is still
in the process of negotiating with the Fire Union on MOU concessions and MOU contract
renewal.
o It should be noted that the Council approved 8% reductions have not been included in this
first quarter report as they were not approved until the end of August. These budget
adjustments will be included in the second quarter and Mid- Year reports.
The personnel report by Department, which is provided on page 5, indicates the total personnel
(salaries, benefits, overtime, etc.) expenditures compared to the approved budget. Ideally, 25% of the
personnel budget should be expended at September 30, 2010 and most Departments are either around
or below this level. Fire is over the 25% spending estimated for reasons discussed above. Parks and
Community Development are also slightly over the 25% recommended spending estimate. Since the
summer months are at the beginning of the fiscal year Parks usually does expend a higher percent of
their budget in the first quarter. Community Development had some employees terminate and the
accrued time pay offs to those employees are causing the higher expenditures in the first quarter.
The overtime report by Department, provided on page 6, indicates the amount of overtime budgeted by
each Department compared to the actual amount paid. As in previous years, the Fire and Police
Departments are the largest users of overtime. The summary report at the bottom of the page indicates
the total personnel expenditures for public safety.
Other Non-General Funds:
Similar reports for the Other Non-General Funds are provided in section 2. The revenue report is
provided on pages 7-9, page 10 is the expenditure report, page 11 is the personnel report, and page 12
is the overtime report.
For the first quarter all other funds appear to be in line with their adopted budgets. Refuse revenue
collections are currently below last fiscal year; however it was assumed in that budget the second half
of the fiscal year would generate higher revenues due to a possible rate increase and improved
collection rates.
Financial Impact:
There is no financial impact to receive and file the first quarter budget report.
Recommendation:
Receive and file the FY 2010-11 First Quarter Budget Report.
Section 1
General Fund
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2010
DESCRIPTION
ACTUAL
2009-2010
JUL-SEPT
2009-2010
PROPERTY TAXES
4001 Current Secured 9,774,967 - 0.0%
4002 Current Unsecured 573,633 - 0.0%
4003 Prior Taxes 943,324 - 0.0%
4006 Supplemental 347,167 - 0.0%
4005 Other 158,997 - 0.0%
4007 Prop Tx In Lieu of VLF 17,017,692 - 0.0%
Total Property Taxes 28,815,780 - 0.0%
MAJOR REVENUE SOURCES
4221 Sales Tax 16,145,282 1,265,847 7.8%
4220 Prop Tx In Lieu of Sales T 4,266,819 - 0.0%
4227 Measure Z-District Tax 5,157,200 410,540 8.0%
4224 Utility User Tax 22,630,460 4,140,279 18.3%
4603 Motor Vehicle 711,559 116,495 16.4%
4670 EDA/CDBG Reimb. 3,935,920 53,881 1.4%
4201/11 Franchise Tax 2,688,512 21,812 0.8%
4906 Water Fund Contr. 2,354,414 440,381 18.7%
Total Major Revenues 57,890,166 6,449,235 11.1%
CITY CLERK
4301 Business Reqistration 5,841,347 1,422,216 24.3%
4222 Transient Occupancy 2,222,113 364,726 16.4%
4303 Misc City Clerk 4,477 1,204 26.9%
4422 Fireworks Adm Civil Pen 7,223 1,950 27.0%
4752 Fireworks Regulatory Fee 65,756 6,319 9.6%
4701 Election Filing Fee 14,874 14,948 100.5%
4707 Passport Fees 72,032 18,972 26.3%
Total City Clerk 8,227,822 1,830,335 22.2%
CODE COMPLIANCE
4411 Code Admin Citations 582,838 70,640 12.1%
4421 Vehicle Abatement - - 0.0%
4428 Code Admin Civil Penalty 136,787 28,660 0.0%
4733 Building Demolition 726,641 101,492 14.0%
4735 Release Pendency Notice 18,502 3,828 20.7%
4745 Code Tow Release Fee 5,261 690 13.1%
4748 Vehicle Repossession Fee - 1,190 0.0%
4767 Sinqle Family Rentallnsp 499,594 143,753 28.8%
4768 Code Adm Cites SFRIP 149,182 15,404 10.3%
4815 Weed Abatement 174,268 37,144 21.3%
Total Code Compliance 2,293,073 402,801 17.6%
FACILITIES MANAGEMENT
4420 Parking Citations 1,152,952 265,818 23.1%
4520 Land/Building Rental 602,361 251,822 41.8%
4540-41 Vending Machines 29,175 - 0.0%
Total Facilities Mgmt 1,784,488 517,640 29.0%
I
BUDGET
2010-2011
JUL-SEPT
2010-2011
9,300,000 - 0.0%
575,000 - 0.0%
800,000 - 0.0%
300,000 - 0.0%
165,000 - 0.0%
16,600,000 - 0.0%
27,740,000 - 0.0%
15,544,800 1,696,530 10.9%
4,266,800 - 0.0%
5,120,000 602,826 11.8%
22,700,000 3,876,815 17.1%
500,000 101,836 20.4%
3,532,600 312,372 8.8%
2,660,700 42,758 1.6%
4,025,400 514,284 12.8%
58,350,300 7,147,421 12.2%
5,700,000 1,342,571 23.6%
2,040,000 414,702 20.3%
4,000 1,180 29.5%
10,000 1,192 11.9%
60,000 - 0.0%
- - 0.0%
75,000 12,936 17.2%
7,889,000 1,772,581 22.5%
560,000 134,225 24.0%
- - 0.0%
120,000 48,627 40.5%
600,000 34,755 5.8%
18,000 3,780 21.0%
5,000 760 15.2%
- 1 ,425 0.0%
700,000 159,810 22.8%
110,000 34,379 31.3%
175,000 24,545 14.0%
2,288,000 442,306 19.3%
1,046,600 152,751 14.6%
490,000 34,598 7.1%
40,000 671 1.7%
1,576,600 188,020 11.9%
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2010
DESCRIPTION
ACTUAL
2009-2010
JUL-SEPT
2009-2010
FIRE DEPARTMENT
4880 EMS User Fee 449,482 138,140 30.7%
4881 Paramedic Reimb Contr 385,005 29,806 7.7%
4702 County Contract 487,000 243,500 50.0%
4342 EMS Membership 30,319 7,265 24.0%
4336 Fire Code Permits 357,942 70,984 19.8%
4337 Fire Plan Check 99,671 26,248 26.3%
4339 Sale of Fire Reports - 169 0.0%
4412 Fire Admin. Citations 64,976 6,945 10.7%
4427 Fire Admin Civil Penalties 36,657 8,600 23.5%
4615 Disaster Prep. Reimb. 27,783 - 0.0%
4708 Fire Training Agreement 69,380 - 0.0%
4709 Hazardous Materials Fees 5,992 1,449 24.2%
4753 Fire Archival Fee 1,621 573 35.3%
4754 Fire Business Occup Insp 38,100 7,675 20.1%
4755 Fire Rental Inspection 578,649 135,030 23.3%
4933 Hazmat Incident Recovery 1,746 - 0.0%
Total Fire Department 2,634,323 676,384 25.7%
HUMAN RESOURCES
4924 Damage Claim Recovery
109,568
5,933
PARKS & RECREATION
4864 Swimming Pool Fee 68,784 53,454 77.7%
4861 Progrm/Facility Use 49,159 16,966 34.5%
4862 Park Energy Fee 6,742 435 6.5%
4863 Class Registration 6,158 1,728 28.1%
4865 Non-Resident Fees 1,502 525 35.0%
Total Parks Dept 132,345 73,108 55.2%
DEVELOPMENT SERVICES
4304 Misc Permits 18,054 5,831 32.3%
4330 Building Permits 545,164 132,212 24.3%
4331 Mechanical Permits 161,319 54,710 33.9%
4333 Mobile Home Park 51,424 - 0.0%
4351 Street Cut Permits 418,071 97,271 23.3%
4352 Misc. License/Permits 462,902 109,400 23.6%
4353 Yard Sales Permits - - 0.0%
4360 Grading Permits 7,201 3,750 52.1%
4361 Construction Permits 56,222 54,809 97.5%
4362 On Site Permits 104,328 39,112 37.5%
4363 On Site Plan Check 25,780 8,896 34.5%
4401 Unauthorized Signs - - 0.0%
4426 Dev Serv Adm Civil Penal 13,000 - 0.0%
4523 A TS Land/Bldg Rental 47,394 5,896 12.4%
4710 Misc Planning 105,528 16,119 15.3%
4711 Planning Subdivision 18,629 11,938 64.1%
4714 Develp Project 164,841 56,609 34.3%
4715 DS Technology Fee 50,343 17,532 34.8%
4720 Planning Plan Review 59,306 18,789 31.7%
4731 Plan Check Fee 172,672 44,140 25.6%
4766 Building Permit Rev 63,681 16,601 26.1%
J-
BUDGET
2010-2011
JUL-SEPT
2010-2011
400,000 98,269 24.6%
380,000 62,003 16.3%
487,000 243,500 50.0%
20,000 2,936 14.7%
375,000 105,965 28.3%
100,000 24,526 24.5%
15,000 134 0.9%
60,000 14,625 24.4%
35,000 - 0.0%
27,800 - 0.0%
65,000 - 0.0%
5,000 2,768 55.4%
5,000 394 7.9%
431,000 11,125 2.6%
550,000 113,274 20.6%
- 6,261 0.0%
2,955,800 685,780 23.2%
80,000 1
20,3531 25.4%1
60,000 38,677 64.5%
60,000 18,899 31.5%
6,000 265 4.4%
6,500 5,192 79.9%
3,000 255 8.5%
135,500 63,288 46.7%
22,000 9,782 44.5%
500,000 99,188 19.8%
150,000 27,467 18.3%
26,000 - 0.0%
300,000 31,397 10.5%
400,000 54,991 13.7%
15,000 - 0.0%
10,000 1,159 11.6%
70,000 961 1.4%
100,000 38,715 38.7%
20,000 16,532 82.7%
100,000 - 0.0%
12,000 3,000 25.0%
45,000 14,403 32.0%
100,000 13,456 13.5%
10,000 8,849 88.5%
200,000 34,499 17.2%
40,000 7,314 18.3%
60,000 16,207 27.0%
165,000 36,127 21.9%
70,000 10,700 15.3%
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL-SEPT %
DESCRIPTION 2009-2010 2009-2010 COLL
4779 Blanket Inspection Fee 1,168 - 0.0%
4780 Mise Public Work 41,896 19,414 46.3%
4782/4 PW Subdivision 327 (1,930) -590.2%
4785 Non Subdivision Str 27,682 5,167 18.7%
4786 Certificate of Completion 4,031 (2,590) -64.3%
4789 Archival Fee 22,353 6,770 30.3%
4790-6 Siq MaintlEnerqy 20,104 5,960 29.6%
4798 Storm Drain Utility 237,698 49,989 21.0%
4799 NPDES Buss Inspection 7,001 - 0.0%
4802 Str Liqht Enerqy Fee 2,938 - 0.0%
4810 Misc. Development Serv 3,373 - 0.0%
Total Development Servs 2,914,430 776,395 26.6%
POLICE DEPARTMENT
4215 Tow Franchise 437,461 116,514 26.6%
4305 Annual Alarm Permit 200,394 40,854 20.4%
4424 Police Admin Civil Penalty 51,764 13,077 25.3%
4616 POST 96,838 11,906 12.3%
4741 Sale of Photos /Reports 8,132 1,912 23.5%
4743 Towinq Admin. Fee 366,285 101,185 27.6%
4740-5 Misc. Receipts 1,005,530 41 ,195 4.1%
4742 Pistol Ranqe Fees 26,895 - 0.0%
4747 False Alarm Fee 50,944 13,728 26.9%
4750 Investiqation Fee 35,236 8,371 23.8%
4928 Bookinq Fee Reimb 2,112 399 18.9%
4911 Restitutions 15,542 3,697 23.8%
4746 Property Auction 12,186 6,956 57.1%
Total Police Department 2,309,319 359,794 15.6%
MISCELLANEOUS
4225 Sales Tax Safety 761,482 132,999 17.5%
4423 General Admin Civil Penal 1,087,553 361,539 33.2%
4930 Sewer Contr. - Water 500,000 250,000 50.0%
4931 Water Land Sales - - 0.0%
4505 Interest Earninqs 110,208 - 0.0%
4901 Misc. Other Revenue 2,468,743 75,367 3.1%
4912 Off Track Bettinq 91,986 15,220 16.5%
4910 Admin Service Charae 375,300 - 0.0%
4606 Homeowner Exemption 141,765 - 0.0%
4410 General Fines 245,684 24,031 9.8%
4223 Prop. Transfer Tax 393,621 92,411 23.5%
4671 SBIAA Reimbursement 159,630 26,139 16.4%
4922-25 Sale of Property 1,964,718 1,443,650 73.5%
4926 CID Reimbursement 125,438 - 0.0%
4673 Water Reimbursement 358,600 358,600 100.0%
4625 State-Mandated Costs 255,962 235,569 92.0%
4619 Mutual Aid/Disaster Remb 506,326 141,950 28.0%
4905 Litiqation Settlement 1,317 - 0.0%
4651 Construction Reimb - - 0.0%
Total Miscellaneous 9,548,333 3,157,475 33.1%
1 $116,659,647 1 $14,249,100 I 12.2%1
1 TOTAL GENERAL FUND
,3
BUDGET JUL-SEPT %
2010-2011 2010-2011 COLL
- 13,800 0.0%
50,000 11,238 22.5%
10,000 4,978 49.8%
15,000 10,344 69.0%
2,000 2,484 124.2%
22,000 4,155 18.9%
20,000 7,687 38.4%
250,000 47,903 19.2%
6,100 4,230 0.0%
- - 0.0%
5,000 3,373 67.5%
2,795,100 534,939 19.1%
380,300 95,068 25.0%
260,000 40,398 15.5%
50,000 28,429 56.9%
50,000 879 1.8%
- - 0.0%
360,000 91,861 25.5%
727,600 64,808 8.9%
- - 0.0%
71,400 14,434 20.2%
45,000 5,860 13.0%
3,000 479 16.0%
20,000 3,475 17.4%
7,000 - 0.0%
1,974,300 345,691 17.5%
700,000 135,215 19.3%
1,310,000 106,953 8.2%
3,018,600 - 0.0%
- - 0.0%
200,000 - 0.0%
400,000 203,991 51.0%
100,000 19,067 19.1%
375,300 - 0.0%
130,000 - 0.0%
200,000 15,373 7.7%
1,875,000 49,143 2.6%
150,000 - 0.0%
2,410,000 16,558 0.7%
100,000 - 0.0%
358,700 - 0.0%
100,000 - 0.0%
500,000 26,123 5.2%
- 9,570 0.0%
- - 0.0%
11,927,600 581,993 4.9%
1 $117,712,200 I $11,782,3721 10.0%1
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
GENERAL FUND EXPENDITURE REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL - SEPT %
DESCRIPTION 2009-2010 2009-2010 EXPEND
MAYOR 806,091 187,027 23.2%
COUNCIL 472,961 104,390 22.1%
CITY CLERK 1,888,917 380,543 20.1%
CITY TREASURER 197,763 48,743 24.6%
CITY ATTORNEY 3,457,097 761 ,1 05 22.0%
GENERAL GOVT 7,223,211 2,782,842 38.5%
CITY MANAGER 1,002,141 184,778 18.4%
HUMAN RESOURCES 476,406 117,431 24.6%
FINANCE 1,541,034 390,805 25.4%
CIVIL SERVICE 283,797 71,030 25.0%
COMMUNITY DEVEL 7,113,601 1,757,104 24.7%
FIRE 32,974,795 8,873,351 26.9%
POLICE 59,668,889 16,276,719 27.3%
PARKS 4,301,541 1 ,103,163 25.6%
PUBLIC WORKS 8,129,732 1,845,562 22.7%
TOTAL GEN FUND $129,537,976 $ 34,884,593 26.9%
L/
BUDGET JUL - SEPT %
2010-2011 2010-2011 EXPEND
734,900 168,175 22.9%
568,600 113,402 19.9%
2,004,800 380,816 19.0%
202,400 49,287 24.4%
3,674,600 813,532 22.1%
1 ,741 ,1 00 1,116,445 64.1%
1,283,000 299,918 23.4%
564,800 118,716 21.0%
1,668,200 408,155 24.5%
303,100 71,831 23.7%
7,607,100 1,747,143 23.0%
32,621,400 9,828,692 30.1%
63,880,300 18,003,152 28.2%
5,269,800 1,300,324 24.7%
8,784,600 1,734,540 19.7%
$ 130,908,700 $36,154,128 27.6%
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
GENERAL FUND PERSONNEL REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL - SEPT %
DESCRIPTION 2009-2010 2009-2010 EXPEND
MAYOR 631,086 155,878 24.7%
COUNCIL 432,027 97,326 22.5%
CITY CLERK 1,210,409 309,407 25.6%
CITY TREASURER 180,965 44,970 24.9%
CITY ATTORNEY 2,534,080 638,847 25.2%
GENERAL GOVT (841 ,483) 80,758 -9.6%
CITY MANAGER 945,692 173,646 18.4%
HUMAN RESOURCE 423,244 104,356 24.7%
FINANCE 1,302,117 331,521 25.5%
CIVIL SERVICE 269,794 66,200 24.5%
COMMUNITY DEVEL 5,896,945 1,485,558 25.2%
FIRE 29,439,353 7,321,365 24.9%
POLICE 54,425,645 13,236,590 24.3%
PARKS 2,665,998 719,495 27.0%
PUBLIC WORKS 3,148,992 887,967 28.2%
TOTAL GEN FUND $102,664,864 $ 25,653,884 25.0%
.5
BUDGET JUL-SEPT %
2010-2011 2010-2011 EXPEND
533,600 132,528 24.8%
501,200 95,785 19.1%
1,230,100 312,040 25.4%
179,200 45,747 25.5%
2,714,700 674,777 24.9%
(1,653,600) (73,448) 4.4%
1,340,700 283,685 21.2%
495,900 106,225 21.4%
1,515,600 341,501 22.5%
284,700 68,558 24.1%
5,394,300 1,441,715 26.7%
29,177,100 8,054,827 27.6%
57,162,600 14,069,318 24.6%
2,986,400 825,368 27.6%
3,252,700 774,348 23.8%
$105,115,200 $ 27,152,974 25.8%
6,
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
GENERAL FUND OVERTIME REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL-SEPT %
DESCRIPTION 2009-2010 2009-2010 EXPEND
MAYOR 2,280 1,235 54.2%
CITY COUNCIL 1,579 1,579 0.0%
CITY CLERK 0 0 0.0%
CITY ATTORNEY 7,319 2,705 37.0%
FINANCE 0 0 0.0%
COMMUNITY DEVELOPMENT 17,987 1,679 9.3%
FIRE 4,890,128 1,354,993 27.7%
POLICE 2,294,298 593,050 25.8%
PARKS & RECREATION 43,591 9,781 22.4%
PUBLIC WORKS 97,880 23,302 23.8%
TOTAL GENERAL FUND 7,355,062 1,988,324 27.0%
SUMMARY REPORT
TOTAL PERSONNEL
FOR PUBLIC SAFETY
DESCRIPTION
ACTUAL JUL - SEPT %
2009-2010 2009-2010 EXPEND
FIRE
29,439,353 7,321,365
24.9%
POLICE
54,424,962 13,236,590
24.3%
BUDGET JUL - SEPT %
2010-2011 2010-2011 EXPEND
0 0 0.0%
0 0 0.0%
0 0 0.0%
3,000 3,912 130.4%
500 0 0.0%
69,500 4,048 5.8%
4,978,400 1,656,507 33.3%
2,176,600 663,492 30.5%
38,900 9,971 25.6%
61,900 27,940 45.1%
7,328,800 2,365,870 32.3%
BUDGET JUL - SEPT %
2010-2011 2010-2011 EXPEND
29,177,100 8,054,827
27.6%
57,162,600 14,069,318
24.6%
Section 2
Other Operating Funds
CITY OF SAN BERNARDINO '7
FISCAL YEAR 2010-2011
NON-GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30,2010
ACTUAL JUL-SEPT BUDGET JUL-SEPT
DESCRIPTION 2009-2010 2009-2010 2010-2011 2010-2011
105 LIBRARY FUND
4618 State Aid-Libraries 0.0% 70,000 0.0%
4850 Miscellaneous Recei ts 14,221 3,353 23.6% 15,000 2,194 14.6%
4851 Libra Fines 28,264 7,346 26.0% 30,000 6,796 22.7%
4901 Misc. Receipts 46,779 0.0% 46,800 37,237 79.6%
Total Library Fund $ 89,264 10,699 12.0% $ 161,800 $ 46,227 28.6%
106 CEMETERY FUND
4505 Interest on Idle Cash 9,536 0.0% 10,000 0.0%
4775 Cemete Burial Fee 22,715 2,374 10.5% 20,000 3,161 15.8%
4776 Sale of Vases 430 60 14.0% 500 90 18.0%
4777 Sale Concrete Boxes 10,068 875 8.7% 8,000 719 9.0%
4778 Sale Cemetery Plots 4,687 1,796 38.3% 4,000 575 14.4%
Total Cemetery Fund $ 47,436 5,105 10.8% $ 42,500 $ 4,545 10.7%
108 ASSET FORFEITURE FUND
4505 Interest on Idle Cash 10,965 0.0% 8,000 0.0%
4672 Asset Seizure - Fed DOJ 391,668 104,222 26.6% 150,000 61,139 40.8%
4927 Asset Seizure Revenues 114,934 21,292 18.5% 75,000 20,016 26.7%
Total Asset Forfeiture Fund $ 517,567 125,514 24.3% $ 233,000 $ 81 , 155 34.8%
111 TRANSPORTATION FUND
4505 Interest on Idle Cash 522 0.0% 1,000 0.0%
4626 Rideshare Reimbursement 233,643 337 0.1% 240,000 0.0%
4901 Misc. Recei ts 0.0% 0.0%
4906 Water Department 5,200 5,200 100.0% 5,200 0.0%
Total Transportation Fund $ 239,365 5,537 2.3% $ 246,200 $ 0.0%
118 GANG & DRUG ASSET FORF
4505 Interest on Idle Cash 1,248 0.0% 1,000 0.0%
4929 Asset Seizure-Drug/Gang Ed 18,632 3,684 19.8% 10,000 3,480 34.8%
Total Gang & Drug Asset Forf. Fund $ 19,880 3,684 18.5% $ 11,000 $ 3,480 31.6%
124 ANIMAL CONTROL FUND
4320 Animal License 273,151 79,542 29.1%
4352 Misc. License & Permits 1,025 250 24.4%
4410 General Fines 15,460 3,510 22.7%
4430 Animal License Penaltv 20,700 6,080 29.4%
4756 Animal Adootion Fee 39,190 8,910 22.7%
4757 Contract Shelter Fee 750,890 106,217 14.1%
4759 Aoorehension Fee 15,900 7,255 45.6%
4760 Board Fee 16,154 3,285 20.3%
4761 Field Service Fee 65 - 0.0%
4763 Owner Release Fee 17,748 4,833 27.2%
4764 Vaccination Fee 14,683 3,585 24.4%
4765 Microchio Identification 24,315 5,845 24.0%
4901 Miscellaneous Receipts 658 (50) -7.6%
Total Animal Control Fund $ 1,189,939 229,262 19.3%
300,000 85,588 28.5%
500 350 70.0%
14,000 5,325 38.0%
19,500 4,025 20.6%
35,000 9,046 25.8%
906,800 146,028 16.1%
15,000 4,057 27.0%
17,000 3,650 21.5%
125 0.0%
16,500 5,922 35.9%
14,700 3,125 21.3%
24,500 5,280 21.6%
200 145 72.5%
$ 1,363,700 $ 272,666 20.0%
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
NON-GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30,2010
DESCRIPTION
ACTUAL JUL-SEPT
2009-2010 2009-2010
132 SEWER LINE MAINTENANCE
4505 Interest on Idle Cash 54,069 - 0.0%
4820 Sewer Line Maint 3,122,218 539,435 17.3%
Total Sewer Line Maintenance $ 3,176,287 539,435 17.0%
133 BASEBALL STADIUM
4901 Baseball Team Lease Agreement (178) - 0.0%
Total Baseball Stadium $ (178) - 0.0%
134 Soccer Complex
4505 Interest on Idle Cash 4,111 - 0.0%
4520 Land & Buildina Rental 154,392 35,113 22.7%
4530 Rental Fee - Parkinq 206,611 25,984 12.6%
4528 Soonsorshio Revenue - - 0.0%
4861 Proqram & Facility User Fee 77,560 9,585 12.4%
4862 Park Enerqy Fee 5,254 - 0.0%
4862 Park Energy Fee - - 0.0%
Total Soccer Complex $ 447,928 70,682 15.8%
527 REFUSE FUND
4505 Interest on Idle Cash 25,351 269 1.1%
4830 Commercial Rubbish 49,395 10,868 22.0%
4831 Commercial Bin Rent 601 189 31.4%
4832 Commercial Bin Service 10,561,275 1,775,567 16.8%
4833 Commercial Soecial 1,178,787 248,804 21.1%
4840 Residential Water Billed 10,155,752 2,470,530 24.3%
4841 ResidentiallB" Accounts 1,328,661 221,049 16.6%
4843 Dino Bin Service 2,509,371 464,448 18.5%
4844 Commercial Penalties 34,659 4,013 11.6%
4845 Residential Penalties 2,112 371 17.6%
4846 Recyclinq Revenues 253,680 24,432 9.6%
4901 Miscellaneous Other Revenue 311 ,760 4,878 1.6%
4922 Sale of Equipment - - 0.0%
Total Refuse Fund $ 26,411 ,404 5,225,418 19.8%
621 CENTRAL SERVICES FUND
4897 Interdepartmental 149,974 39,223 26.2%
Total Central Services Fund $ 149.974 39,223 26.2%
629 LIABILITY FUND
4897 Interdepartmental Receipts 3,075,900 768,975 25.0%
4901 Misc. and Other Receipts 50,469 - 0.0%
Total Liability Fund $ 3,126,369 768,975 24.6%
630 TELEPHONE SUPPORT FUND
4541 Teleohone Commission - - 0.0%
4893 Water Dept. Receipts 102,140 18,871 18.5%
4670 Economic Develooment Aaency 1 ,445 242 16.7%
4897 Interdepartmental Receipts 506,395 133,125 26.3%
4903 Refunds and Rebates 7,531 2,734 36.3%
Total Telephone Support Fund $ 617,511 154,972 25.1%
~
BUDGET
2010-2011
JUL-SEPT
2010-2011
25,000 - 0.0%
3,100,000 563,446 18.2%
$ 3,125,000 $ 563,446 18.0%
1$
: I $
-I 00%1
- 0.0%
5,000 - 0.0%
110,000 31,865 29.0%
200,000 7,265 3.6%
- 550 0.0%
70.000 943 1.3%
4,000 - 0.0%
- 575 0.0%
$ 389,000 $ 41,198 10.6%
25,000 - 0.0%
56,800 3,003 5.3%
500 168 33.6%
11,550,000 1,607,716 13.9%
1,100,000 232,932 21.2%
11,200,000 2,504,004 22.4%
1,513,300 214.030 14.1%
2,500,000 389,225 15.6%
21,000 3,148 15.0%
2.000 322 16.1%
225,000 7,336 3.3%
500,000 11,056 2.2%
30,000 30,885 103.0%
$28,723,600 $ 5,003,825 17.4%
165,000 15,299 9.3%
$ 165,000 $ 15,299 9.3%
3,111,600 777,975 25.0%
30,000 - 0.0%
$ 3,141,600 $ 777,975 24.8%
- - 0.0%
110.800 27,720 25.0%
5,000 437 8.7%
599,000 149,725 25.0%
8,200 836 10.2%
$ 723,000 $ 178,718 24.7%
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
NON-GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30,2010
DESCRIPTION
ACTUAL JUL-SEPT
2009-2010 2009-2010
631 UTILITY FUND
4897 Interdepartmental Receipts 4,138,400 974,453 23.5%
4901 Misc. and Other Receipts 15,000 - 0.0%
Total Utility Fund $ 4,153,400 974,453 23.5%
635 FLEET SERVICES FUND
4505 Interest on Idle Cash 54 38 70.4%
4670 EDA 15,782 750 4.8%
4673 Water - - 0.0%
4896 Reolacement Contribution - - 0.0%
4897 Interdepartmental Receipts 6,831,563 1,555,278 22.8%
4901/22 Mise, Other Receipts 599,089 228,935 38.2%
Total Fleet Services Fund $ 7,446,488 $ 1,785,001 24.0%
678 WORKERS COMPENSATION
4897 Interdepartmental Receipts 3,458,461 877,940 25.4%
4901 Misc. and Other Receipts 221,070 12,502 5.7%
Total Workers Compensation $ 3,679,531 890,442 24.2%
679 Information Services
4505 Interest on Idle Cash - - 0.0%
4670 EDA Reimbursement - - 0.0%
4673 Water 539,600 269,800 50.0%
4897 Interdeoartmental Receipts 3,147,900 811,975 25.8%
4901 Miscellaneous Receipts 6,181 80 1.3%
Total IS Fund $ 3,693,681 1,081,855 29.3%
9
BUDGET
2010-2011
JUL-SEPT
2010-2011
3,648,400 967,522 26.5%
197,000 - 0.0%
$ 3,845,400 $ 967,522 25.2%
- - 0%
12,500 5,773 46.2%
- - 0.0%
- - 0.0%
7,328,200 1,621,859 22.1%
50,200 103,865 206.9%
$ 7,390,900 $ 1,731,497 23.4%
3,405,700 869,497 25.5%
350,000 53,351 15.2%
$ 3,755,700 $ 922,848 24.6%
- - 0.0%
61 ,900 17,792 28.7%
522,600 17,792 3.4%
3,298,900 824,750 25.0%
700 20 2.9%
$ 3,884,100 $ 860,354 22.2%
1$55,005,8461 $11,910,2571 21.7%1 1 $57,201,500 I $11,470,755120.1%1
IGRAND TOTAL
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
NON-GENERAL FUND EXPENDITURE REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL - SEPT %
DESCRIPTION 2009-2010 2009-2010 EXPEND
LIBRARY 2,136,788 451,080 21.1%
CEMETERY 165,204 30,152 18.3%
ASSET FORFEITURE 280,184 63,682 22.7%
TRANSPORTATION 98,713 23,864 24.2%
GANG & DRUG AF 21,882 1,583 7.2%
ANIMAL CONTROL 1,448,889 358,280 24.7%
SEWER LINE MAl NT. 2,503,072 396,441 15.8%
BASEBALL STADIUM 107,359 29,434 27.4%
SOCCER FIELDS 398,143 95,333 23.9%
INTEGRATED WASTE 23,481,106 4,091,598 17.4%
CENTRAL SERVICES 224,473 39,077 17.4%
LIABILITY FUND 3,072,609 2,022,217 65.8%
TELEPHONE FUND 813,225 146,472 18.0%
UTILITIES FUND 4,072,060 826,404 20.3%
MOTOR POOL 7,126,271 1,772,921 24.9%
WORKERS COMP 4,260,910 969,589 22.8%
IT FUND 3,660,608 1,346,105 36.8%
TOTAL NON-GEN FD $ 53,871,496 $ 12,664,232 23.5%
/0
BUDGET JUL - SEPT %
2010-2011 2010-2011 EXPEND
2,259,100 472,456 20.9%
194,000 32,877 16.9%
228,400 61,816 27.1%
120,100 23,930 19.9%
30,000 0 0.0%
1,715,600 370,403 21.6%
2,843,600 436,423 15.3%
110,500 21,661 19.6%
454,000 63,164 13.9%
24,791,700 4,047,846 16.3%
245,800 73,933 30.1%
3,102,800 1,613,008 52.0%
699,600 135,405 19.4%
3,845,400 825,905 21.5%
7,345,600 1,792,489 24.4%
3,744,400 895,064 23.9%
3,882,300 840,890 21.7%
$ 55,612,900 $11,707,270 21.1%
II
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
NON-GENERAL FUND PERSONNEL REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL - SEPT %
DESCRIPTION 2009-2010 2009-2010 EXPEND
LIBRARY 1,533,856 369,260 24.1%
CEMETERY 109,897 26,103 23.8%
ASSET FORFEITURE 0 0 0.0%
TRANSPORTATION 77,547 21,297 27.5%
GANG & DRUG AF 0 0 0.0%
ANIMAL CONTROL 990,002 260,590 26.3%
SEWER LINE MAINT 1,152,734 247,652 21.5%
BASEBALL STADIUM 76 0 0.0%
SOCCER FIELDS 215,999 44,213 20.5%
INTEGRATED WASTE 6,128,367 1,465,500 23.9%
CENTRAL SERVICES 118,907 29,727 25.0%
LIABILITY FUND 256,163 63,086 24.6%
TELEPHONE FUND 86,568 15,639 18.1%
UTILITIES FUND 168,578 41,679 24.7%
MOTOR POOL FUND 2,030,015 497,080 24.5%
WORKERS COMP 488,196 122,319 25.1%
IT FUND 1,590,354 389,266 24.5%
TOTAL NON-GEN FD $14,947,259 $ 3,593,411 24.0%
BUDGET JUL - SEPT %
2010-2011 2010-2011 EXPEND
1,545,400 369,120 23.9%
116,000 28,283 24.4%
0 0 0.0%
85,700 18,503 21.6%
0 0 0.0%
1,180,800 275,430 23.3%
1,277,400 315,771 24.7%
0 0 0.0%
285,300 69,846 24.5%
7,016,600 1,589,923 22.7%
113,600 60,558 53.3%
279,600 69,095 24.7%
62,900 15,676 24.9%
171,500 42,901 25.0%
2,035,600 545,904 26.8%
495,800 122,706 24.7%
1,761,400 437,647 24.8%
$16,427,600 $ 3,961,363 24.1%
CITY OF SAN BERNARDINO
FISCAL YEAR 2010-2011
NON-GENERAL FUND OVERTIME REPORT
AS OF SEPTEMBER 30, 2010
ACTUAL JUL - SEPT %
DESCRIPTION 2009-2010 2009-2010 EXPEND
LIBRARY 0 0 0.0%
CEMETERY 6,235 2,382 38.2%
ASSET FORFEITURE 0 0 0.0%
TRANSPORTATION AB2766 0 0 0.0%
GANG & DRUG ASSET FORF 0 0 0.0%
ANIMAL CONTROL 49,973 12,506 25.0%
SEWER LINE MAINTENANCE 105,696 16,776 15.9%
BASEBALL STADIUM 0 0 0.0%
SOCCER FIELDS 0 0 0.0%
INTEGRATED WASTE 196,283 28,167 14.4%
CENTRAL SERVICES 0 0 0.0%
LIABILITY FUND 0 0 0.0%
TELEPHONE FUND 0 0 0.0%
UTILITIES FUND 0 0 0.0%
MOTOR POOL FUND 81,919 15,313 18.7%
WORKERS COMP 0 0 0.0%
IT FUND 405 0 0.0%
TOTAL NON-GENERAL FD 440,511 75,144 17.1%
J~
BUDGET JUL - SEPT %
2010-2011 2010-2011 EXPEND
0 0 0.0%
0 44 0.0%
0 0 0.0%
0 0 0.0%
0 0 0.0%
13,400 12,460 93.0%
110,000 21,591 19.6%
0 0 0.0%
0 0 0.0%
168,500 38,726 23.0%
0 0 0.0%
0 0 0.0%
0 0 0.0%
0 0 0.0%
80,000 19,257 24.1%
0 0 0.0%
0 3,610 0.0%
291,900 95,688 32.8%