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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon
Director of Finance
Subject: Mid-Year Budget Review for
FY 2010-2011
Dept: Finance
Date: April 18, 2011
Council Date: May 2, 2011
Synopsis of Previous Council Action:
June 30,2010 Resolution 2010-221 approved the FY 2010-2011 City of San
Bernardino final budget 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 FY
2010-2011 and directing the establishment of the City's Appropriation Limit as
required by Article XIII B of the California State Constitution.
August 2, 2010 Resolution approving and adopting the City of San Bernardino's
Final Budget Documents for FY 2010-2011 and established the Appropriations
Limit as required by Article XIII B of the California State Constitution.
August 23, 2010 Approved the City Manager's Modified Budget Stategies and the
Director of Finance authorized to amend the FY 2010-2011 budget and prepare the
preliminary FY 2011-2012 budget to reflect the implementation of these strategies.
April 20, 2011 Ways and Means Committee reviewed and approved the FY 2010-
2011 Mid-Year Budget Report.
Recommended motion:
That the FY 2010-2011 Mid-Year Report be received and filed and that the Director
of Finance be authorized to amend the FY 2010-2011 budget as outlined in the
staff report. @ ~ /~"~ ../c
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Signatur~/ ..
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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:
Il~
66-0;1-;:;0 II
CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
ST AFF REPORT
INTRODUCTION
Attached is the FY 2010-11 Mid- Year Budget Report. This report is designed to keep the Mayor
and Council informed of the financial position of the City. This report provides information
regarding estimated fund balances available for next fiscal year's budget preparation. This final
report is being submitted later than usual due to extra work required on the City Attorney budget
and implementation of 8% budget reductions.
On June 30, 2010 the City adopted its final budget for FY 2010-11 that included Personnel Cost
Savings assumptions worth $10.7 million and various revenue strategy assumptions worth about
$10.2 million. After further consideration of the various revenue strategies by the Council it was
determined that most of these items were not viable options and the Council requested the City
Manager to propose alternative budget strategies. On August 23, 2010 the City Manager
proposed and the Council approved the City Manager's proposed Modified Budget Strategies
that included 8% budget reductions to Department's expenditure budgets. The 8% budget
reductions were broken down into two Tiers with Tier 1 cuts being implemented immediately
and Tier 2 cuts being implemented later in the fiscal year.
In January, the Finance Department, as well as each individual department, began the annual
Mid- Year budget review process to evaluate in detail the revenues and expenditures for the first
half of the fiscal year to determine if actuals were on target after the 8% budget reductions were
implemented. The attached schedules of the Mid-Year Report provide the updated projections
for not only the General Fund but for all other operating funds in the City. Each schedule of the
Mid- Year Report includes a page number for easy reference and identification.
The Summary of Revenues, Expenditures, and Transfers (page 6) provides a summary overview
of all the major funds in the City. The first column of numbers provides the audited beginning
budget fund balances for each fund. The last column of numbers on the report indicates the
estimated balances for each fund at 6/30/11. All funds appear to be on target with what was
estimated in the FY 2010-11 budget.
THE GENERAL FUND
The "Estimated Revenues and Expenditures - General Fund" report (page 7) provides an
overview of the General Fund. The first column provides the updated adopted budget for the
General Fund for FY 2010-11. The FY 2010-11 budget has been updated to reflect the approved
continuing appropriations/encumbrance carryovers as well as the Tier 1 budget reductions and
other Council approved budget amendments. The second column provides the current updated
estimates for all the General Fund revenues and expenditures. The third and final column
provides the variance between what was budgeted and what is now estimated.
In summary, the General Fund revenues and transfers in are estimated to be about $27,200 less
than the budget estimates. Total General Fund deductions are anticipated to be about $28,900
more than the budget estimates. These two items combine for a total estimated net gain of about
$1,700 which maintains the General Fund estimated ending fund balance at $4 million. It should
be noted that this ending fund balance does not reflect the $3 million liability that the General
Fund has from outstanding loans to EDA and DIFF.
General Fund Revenues
The "Estimated Revenues and Expenditures - General Fund" report provides a summary of the
General Fund revenue estimates by category. The "General Fund Mid-Year Revenue Report"
(pages 8-10) provides line item detail for projected General Fund revenues. In total, estimated
General Fund revenues are projected to be $682,600 more than what was budgeted. Discussed
below are some of the major highlights regarding General Fund revenues:
Property Tax revenues are estimated to be a net $622,900 less than the budget. The major
reason for this shortfall is from the Prop Tax In Lieu ofVLF. Since this revenue is calculated by
the State based on the City's assessed valuation and the City had a large decline last fiscal year in
its assessed valuation this revenue was reduced for FY 2010-11. .
Sales Tax revenues for FY 2010-11 are anticipated to be about $2.8 million higher than what
was anticipated in the budget. The City, like most areas in the State, is starting to see some
growth again in its Sales Tax and Property Tax In Lieu of Sales Tax revenues.
Utility User Tax revenue is projected to be about $733,200 less than original projections. This
shortfall is due to milder temperatures during the first half of the fiscal year than in previous
years. If weather temperatures are more aggressive during the second half of the year than this
projected shortfall could be reduced.
Measure Z-District Tax revenues are estimated to be higher than the original budget projections.
Approximately $397,000 more will be collected in FY 2010-11 for a total of$5,517,000. In FY
2007-08 the City actually received $6,511,475 in revenue from Measure Z which was $1 million
more than what is anticipated to be received in FY 2010-11.
Transient Occupancy and Business Registration revenues are also anticipated to be slightly
more than originally estimated in the budget. Transient Occupancy revenues are estimated to be
$360,000 higher than the budget and Business Registration is estimated to be $300,000 higher.
Licenses and Permits revenue, highly dependent on building activity, is still for the most part
anticipated to not do well. Overall, the category (not including business registration) is expected
to collect only $1,772,800, which is approximately $260,800 less than budgeted.
Fines and Penalties revenue is estimated to bring in about $454,600 less than the budget
amount. This decrease in revenue is mainly due to Administrative Civil Penalties revenues being
less than anticipated as well as the Unauthorized Sign fines.
2
Money & Property as well as Intergovernmental Revenues are estimated to be higher than
budget estimates by a total of $492,900. Motor Vehicle in Lieu and State Mandated Cost
revenues account for the majority of the increased revenues.
Charges/or Service revenue are expected to be lower than budget projections by $363,100. The
majority of the revenue shortfall is from the Fire Business Occup. Inspection fees. The budget
estimate had anticipated there would be a fee rate increase which has not yet been approved and
implemented. The City is in the process of doing a comprehensive fee study which will include
the Fire Business Occup Inspection Fee. It is anticipated the fee study will be competed in FY
2011-12 and the study will be presented to the Council for review and approval.
The Miscellaneous revenue category is projected to collect about $1.5 million less than the
original budget. The majority of this revenue shortfall is due to an accounting reclassification of
$ 1. 3 million of funds anticipated from the City's Sewer Fund that has to be shown as a transfer-in
rather than revenue. One of the budget balance strategies approved by the Council for FY201 O-
Il was to conduct a full Cost Allocation/Right of Way Utility Study. It was anticipated in the
budget that this study would generate about $6.2 million more in revenue for the General Fund
from Utility Funds (Water, Sewer, and Refuse). Although this study has not been finalized and
adopted by the Council it is still being assumed at this point that a majority of the $6.2 million in
additional revenue will be collected in FY 2010-11. If this assumption does not actually happen
then the City's anticipated fund balance will be lower than projected. It is anticipated that the
Cost Allocation/Right of Way Utility Study will be completed before the end of FY20 1 0-11 and
will be brought to the Council for adoption.
General Fund Expenditures
The "Estimated Revenues and Expenditures - General Fund" report also provides a list by
department of estimated General Fund expenditures. General Fund expenditures (including
transfers out) are projected to be approximately $129,474,100. Although General Fund
departmental budgets and transfers-out overall show a savings of $1,128,900, it is important to
remember that a projected savings goal of $1,100,000 was already factored into the Adopted
Budget so there is only a net budget gain of $28,900 for FY 2010-11.
Generally speaking, for most departments, the projected savings is generated from vacant full-
time positions being filled at a slower rate. Savings has also been achieved by reductions in
travel, prudent spending by all departments and the continued 5% voluntary reduction in contract
service costs and supply costs from vendors. All Departments, except for one, are anticipated to
have an overall savings in their budget this fiscal year. Only the City Attorney's Department is
anticipated, at this point, to spend more than the total appropriated budget amount.
There have been extensive discussions on the City Attorney's budget in the last few months. As
a result of these discussions the Common Council approved several actions which have been
reflected in this Mid- Year report. First, Council approved the City Attorney budget be increased
by $90,000 with $70,000 coming from the Administrative Civil Penalties reserve and $20,000
being transferred from the Second and Seventh Ward Council travel budgets ($10,000 from each
account). In addition, the City Attorney was authorized to spend up to an additional $410,000
3
over his current budget with the understanding that an equal amount will be reduced from his FY
2011-12 budget to repay this amount.
As in prior fiscal years the Fire Depariment's budget includes costs that result from mutual aid
calls. The City has to cover the costs of these calls but then is reimbursed through the mutual aid
system. The City's adopted budget and the current Mid- Year estimates reflects both the costs in
the Fire Department budget as well as the revenue reimbursements in the Mutual Aid revenue
account.
Measure Z District Tax
As discussed previously, the Measure Z revenues are estimated to be higher than the budget
estimates by $397,000. However, Measure Z expenditures are estimated to be about $5.7 million
which is still more than the revenues so there are no excess funds anticipated at this point in time
for Measure Z Funds.
OTHER FUNDS
The Special Revenue Funds Revenue Report (pages 11-16) provides a three-year history and
updated revenue projections for funds other than the General Fund (Special Revenue Funds,
Internal Service Funds, and Enterprise Funds). Estimated expenditures for these funds can be
found summarized on the Summary of Revenues, Expenditures, and Transfers Report (page 1).
The revenues and expenditures for the Fleet Fund have been estimated to be higher than what
was anticipated in the FY 2010-11 budget due to an increased usage by outside agencies of our
LNG fuel. Since the City is selling more fuel to these outside agencies both the revenues and
expenditures in the Fleet Fund are higher and these accounts need to be adjusted to reflect the
increased expenditures and revenue reimbursements. Based on the updated revenue and
expenditure projections for all other funds, the ending balances at June 30, 2011 appear to be on
target to what was estimated in the FY 2010-11 adopted budget.
Capital Project Funds - For most Capital Project Funds it is assumed that any budgeted projects
not completed in FY 2010-11 will be carried over into the new fiscal year; therefore no savings
in expenditures is anticipated. Projects have been budgeted in full, although, in reality, their
completion time spans multiple fiscal years. A couple of projects originally budgeted in the
Sewer Line Maint. Fund are being moved to the Sewer Construction Fund because they are new
sewer constructions and therefore should be paid from Sewer Construction and not Sewer Line
Maint. This change of funding will not impact any projects.
Workers Compensation and Liability Funds - Because of GASB accounting rules, the City is
required to show all of the City's unfunded liability for potential claims and judgments in both
funds (in essence what the amounts would be if every potential claim and judgment had to be
paid at one time). Therefore, as presented in the Adopted Budget, these funds have significant
deficit balances. The City, over the course of the last several years, has worked to try to reduce
these deficits by ensuring that the charges to departments are appropriate and reducing costs
when possible.
4
CONCLUSION
The FY 2010-11 Mid-Year Budget Report is one of the first steps in beginning the FY 2011-12
budget preparation process. The estimates developed during the FY 2010-11 mid-year process
provide the foundation for estimating the City's available fund balances for FY 2011-12.
A major concern that needs to be noted is that the City's General Fund is still in a very weak
condition and efforts need to continue to build the General Fund Reserve to stabilize this fund.
RECOMMENDATION
That the FY 2010-11 Mid-Year Budget Report be received and filed and that the Director of
Finance be authorized to amend the FY 2010-11 budget as outlined in the staff report.
5
ESTI'!I~TED
.' BALANCE
6-30-11
4,061,300 I
SPECIAl.. REVENUE FUNDS~ .
105 LIBRARY 0 137,200 2,000,900 2,138,100 2,138,100 0 2,138,100 0
106 CEMETERY 1156,400 29,200 318,700 191,500 191,500 0 191,500 0
107 CATV 0 0 0 0 0 0 0 0
108 ASSET FORFEITURE 733,300 433,000 0 1,166,300 263,100 0 263,100 903,200
111 AIR QUALlTY-AB 2766 46,800 246,200 0 293,000 100,600 70,000 170,600 122,400
118 DRUG/GANG (AF) 90,800 16,200 0 107,000 0 0 0 107,000
124 ANIMAL CONTROL 0 1,321,300 301,700 1,623,000 1,623,000 0 1,623,000 0
128 TRAFFIC SAFETY 0 1,900,000 0 1,900,000 850,000 1,200,000 2,050,000 1150,000
132 SEWER LINE MAINT 3,413,800 3,250,000 0 6,663,800 4,714,100 1,949,600 6,663,700 100
133 BASEBALL STADIUM 197,600 0 61,300 (36,300 700 0 700 137,000
134 SOCCER FIELD COMPLEX 316,500 400,000 0 716,500 440,600 0 440,600 275,900
137 CFD 1033-Fire Station M&O 1,300 573,700 0 575,000 0 575,000 575,000 0
775 PERPETUAL CARE FUND 658,700 0 0 658,700 0 318,700 318,700 340,000
208 VERDEMONTINFRASTRUCT 724,900 5,000 0 729,900 707,200 0 707,200 22,700
211 FIRE EQUIP ACQUISITION FD 131,900 0 0 131,900 98,100 0 98,100 33,800
~."i!.i!~!1fi'TOTA(t;'SReCIA~;REVeNUESiJ ii:i.5,864.000i ~i1i!:8;31t,800 ~12.682,600 'ik16,858,400 fi;11; 127',000 iT 4; 113,300. 1;',15;240,300 ;;,1.618.100
CARITAb\Ii?R.OJeClliiUNOS~i.Il!:d!l1
126 SPECIAL GAS TAX 858,200 5,337,900 0 6,196,100 2,259,100 3,620,000 5,879,100 317,000
129 1/2 CENT SALES & RD TAX 2,429,300 4,348,200 0 6,777,500 5,203,900 1,350,000 6,553,900 223,600
135 PROP42 TRAFFIC CONGESTIOr 1,797,200 0 0 1 ,797,200 1,797,200 0 1,797,200 0
240 INFRASTRUCTURE LOAN 1395,20m 395,200 0 0 0 0 0 0
241 PUBLIC PARK EXTENSION 4,500 0 0 4,500 0 0 0 4,500
242 STREET CONSTRUCTION 16,238,800 37,817,700 0 31,578,900 31,578,900 0 31,578,900 0
243 PARK CONSTRUCTION 579,600 1,849,600 0 2,429,200 2,344,900 0 2,344,900 84,300
244 CEMETERY CONSTR 52,300 1,500 0 53,800 5,000 0 5,000 48,800
245 SEWER LINE CONSTR 4,133,800 260,000 0 4,393,800 4,108,600 225,000 4,333,600 60,200
246 PUBLIC IMPROVEMENT 1,784,400 30,000 0 1,814,400 1,767,400 0 1,767,400 47,000
247 CULTURAL DEVELOPMENT 606,500 175,000 0 781,500 0 357,000 357,000 424,500
248 STORM DRAIN CONSTR 3,515,700 200,000 0 3,715,700 3,583,000 132,700 3,715,700 0
250 TRAFFIC SYSTEM CONSTR 0 0 0 0 0 0 0 0
258 PROP 1 B FUND 3,187,300 1,325,400 0 4,512,700 4,095,400 0 4,095,400 417,300
;:'il'!I"Y1;,I<tTOTAlJieARITAhleROJEe;r$~ M2.314,800 fc\;iidi;325;40Oi -)Ti,'ij<MJ;AW;;;'~:#'$L Qj ii.; 64.055.300. '1756:743;400 \15,684aOO; '162,428;100 ';';1,627,200
ASSESSMEN1%DISTRIG11:I:WNDS.
251 OTHER ASSESMENT DISTR. 0 17,700 0 17,700 17,700 0 17,700 0
254 LANDSCAPE DISTRICTS 0 1 ,287,700 0 1 ,287,700 1 ,287,700 0 1 ,287,700 0
!,t,i\'i;~TQTAm'ASSESSMENllDISTRIG <'1'1\\..1\305;400 .,u.; I1fM';305\400i. i,i'J,1\30MOO, ;,;W\,i';305;400
IMI?AeT~FEe:iUNDS~\\'!V
261 LAW ENFORCEMENT DEVEL 98,600 43,000 0 141,600 68,700 0 68,700 72,900
262 FIRE PROTECTION DEVEL 538,300 58,000 0 596,300 273, 700 0 273,700 322,600
263 LOCAL CIRCULATION SYSTEM 540,900 25,000 0 565,900 0 0 0 565,900
264 REGIONAL CIRCULATION SYST 6,373,800 250,000 0 6,623,800 5,569,500 0 5,569,500 1,054,300
265 LIBRARY FACILITIES 73,500 26,000 0 99,500 83,000 0 83,000 16,500
266 PUBLIC MEETINGS FACILITIES 305,900 13,500 0 319,400 0 0 0 319,400
267 AQUATICS CENTER FACILlTIE~ 104,800 14,000 0 118,800 0 0 0 118,800
268 AB 1600 PARKLAND 1,795,200 315,000 0 2,110,200 1,207,600 0 1,207,600 902,600
269 QUIMBY ACT PARKLAND 268,400 10,000 0 278,400 50,000 0 50,000 228,400
"ii"'!\f';i'lTQTA~.'MRAGmfiEe IiUNDStf, ii10,099.40Oc iK'MiJiif,754,500~ ;#;,10,853.900. ,ilk; 7.252,500 ,'jiih7',252,500 'i 3.601 ;400
DEBTrSERVlca;FUNDS~~ I
306 AD 987 VERDEMONT AREA I 84,200 52,800 0 137,000 65,700 0 65,700 71 ,300
356 AD 356 NEW PINE AVE I 1409,400 68,300 0 1341 ,100 36,200 0 36,200 (377,300
,i*,;,i.!:;~TOT At:lQEB:DSERVICe fiUNPS lilliiJii, 1325;200 ~~~:'i!i,'i?,121i1 00 '#1~~4I&;,}i~({}il;~!fJ\ 0, ~2041100 i,;ii;!:iik101,900 ii.'rii!:':ii 101,900 i.. (306,000
INTERNAU;SERVIC6FUNDS1,1iIII'~1iJ$i,;
621 CENTRAL SERVICES FUND 0 142,400 63,800 206,200 206,200 0 206,200 0
629 LIABILITY FUND 1667,000 2,991,600 0 2,324,600 2,895,000 0 2,895,000 1570,400
630 TELEPHONE SUPPORT 32,100 723,000 0 755,100 783,100 0 783,100 128,000
631 UTILITY FUND 0 3,618,400 0 3,618,400 3,881,000 0 3,881,000 1262,600
635 FLEET SERVICES 75,400 7,790,900 0 7,866,300 7,466,000 0 7,466,000 400,300
678 WORKER'S COMP 19,548,706' 3,697,500 0 15,851,200 4,005,300 0 4,005,300 19,856,500
679 INFORMATION TECHNOLOGY 205,900 3,618,000 0 3,823,900 3,654,700 0 3,654,700 169,200
i,;fq;i.;!'fl~\1;TOTAI!\\INTE~SER'lICe8 119.902<;300) .2215a:ri80Qt _.63i80Ql '$.12a43'jGOO, :Il,2~;89."k30Oc; ti22\891';300J; iifl10j.148.000
l<itMi!HOT Att'At.tw EUNDS.~~ 1\$22;448;400/1,'1771;428,000i ~;15;803;20a! '266;094;700'1250;156;300 1>15;803;200,12651;959;500 111ii(;l€~135;200 1
'Note: The General Fund owes EDA and DIFF about $3million from loans which the liability is not reflected here
~
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2010-2011 MID-YEAR
GENERAL FUND
!;~rrjMaligB!i1liN,U
Property Taxes 27,740,000 27,117,100 (622,900)
Other Taxes 54,058,000 57,226,700 3,168,700
Licenses & Permits 7,812,000 7,772,800 (39,200)
Fines and Penalties 3,493,600 3,039,000 (454,600)
Use of Money & Property 3,229,300 3,282,100 52,800
Intergovernmental 5,529,000 5,969,100 440,100
Charges for Services 5,918,000 5,554,900 (363,100)
Miscellaneous 9,083,100 7,583,900 (1,499,200)
Total Estimated Revenues $116,863,000 $117,545,600 $ 682,600
Total Transfers In $ 13,701,600 $ 12,991,800 $ (709,800)
IQ~lullil: l::n"c,UIUD~AVAln'AI:II!I:- l~~1~l\\i5A41AOI'l~ ..~'130~5"1"'I~nntS-Jl_(21in200)
':;'ii",,~,-4\m~* ~~,~<~"'{"~~....,.,M"~Q.l.Rw!~M.,,,,~,,,,~:~ ~#:, ,M"",'tJ:,~"~~u :'tf.c"j#r'lo";'",[~;"y~""",~~~ "~( :~,,,J~~i";"i'iP:i_,
!;~IIMaEiQllWlil'U;UIYB!;.~_
Ma or 697,100 696,900
Common Council 583,700 542,900
Cit Clerk 1,656,600 1,558,800
Cit Treasurer 202,400 202,200
Cit Attorne 3,498,900 3,908,900
General Government 2,907,700 2,853,100
Cit Mana er 1,180,100 1,179,700
Civil Service 300,600 288,800
Human Resource 564,800 541,500
Finance 1,634,900 1,599,200
Communit 6,977,300 6,782,200
Fire 32,535,500 32,530,900
Police 61,219,700 61,209,900
Parks, Recreation, & Comm Service 5,300,300 5,251,300
Public Works 8,844,900 8,245,100
Total Estimated Expenditures $128,104,500 $127,391,400 $
Advance Loan $ - $ (410,000) $
Total Estimated Expenditure Savings $ (1,100,000) $ - $
Total Transfers Out $ 2,498,500 $ 2,492,700 $ 5,800
Tn:rA ..c:e-r;I"ATCn, Dcnlle.TlolUC!',.llt;'l!l;iIlI\~fJ\:!iX,>i!l1 ~.:I.,au:n3' onn'. ; ~,12a;tATA'tIf nnl ! cI!(!lt!l~"{Ij:'~"8~ ano .
',Ji~;!"Q:~.~'~~~",~"~W.;",,,)~~, ,,~~mb.~,t~~""'i,tf~"N>~~ t~t(~";-<",,,"S~~ 1k~~~ljjrjB~~",;,t,~j"'t>
le.ll{;~mU;lilWit4$it*fIAYAllmB.g~t;.$.1\!li,1~~.gml~$J&1~g>>..m,QJltt~~IJ"1:i'IQ91
1E.~Ill'dl1ilJUlJ;.GJt!t#!tL~..BAtiJ",~ll_~lilQtQ,Q!l~I~$.~laUt(qmll$,li.~~H.1
1;,~IJMAtit;l.gfiI}J~!ii~Uitl~AlMtiCiI.Jlll t.$.4~9.~~;ft9'<)J! ~.$J~~~:~A9.i1~~Q.,Qi
B.IIDGI::,'I'Cr\~DESEDV.C~'im,I'\';if)J
_"_:,""M!""~~,O\~~\l.~,__,,.,,..._,~~_~~~;t_,!_,_,~
Reserve Related to Admin Civil Penalties
Reserve for Loan Repayment
Reserve DS Technology Fee
General Budget Reserve
a~\'Ul~t is'sB.'L.
QytUll,~lIilgg~.~!~t(QJ;.61~Ji~!i't''''
1 ,440,300
448,400
1 ,440,300
448,400
1,700
'Note: General Fund owes EDA and DIFF about $3million which the liability is not reflected here.
1
CITY OF SAN BERNARDINO
GENERAL FUND MID-YEAR REVENUE REPORT
FISCAL YEAR 2010-2011
I"
4001 Current Secured 10,973,693 11,621,490 9,774,967
4002 Current Unsecured 530,779 603,367 573,633
4003 Prior Taxes 542,358 904,956 943,324
4006 Supplemental 1,971,639 903,455 347,167
4005 Other 162,045 167,060 158,997
4007 Prop Tx In Lieu of VLF 17,249,453 18,588,204 17,017,692
IMS'a1 ';429; 961'iJ; W#i'~2"~la8tS3~ ;l2a;~U5'118Q
4221 Sales Tax 22,309,687 17,276,647 16,145,282
4220 Prop Tx In Lieu Sales Tax 7,280,284 6,520,295 4,266,819
4224 Utility User Tax 24,407,034 24,355,172 22,630,460
4201/14 Franchise Tax 3,323,073 3,091,966 2,688,512
4222 Transient Occupancy 3,262,131 2,517,102 2,222,113
4223 Prop. Transfer Tax 649,330 390,814 393,621
4225 Sales Tax Public Safetv 982,803 863,890 761,482
4215 Tow Franchise 288,000 421,542 437,461
4227 Measure Z - District Tax 6,511,475 5,804,472 5,157,200
(#J,(S9;Q13;817:~ ,;~\ 61tZ4,1~900;; If!A54i'102'.950
LICEN$ES;ANtM?EBMI1::Sr$ifJ;0i!t,~i!j!;i
4301 Business Reqistration 6,105,401 6,197,871 5,841,347
4330 Buildinq Permits 646,352 498,626 545,164
4331 Mechanical Permits 208,594 144,792 161,319
4362 On Site Inspection Fees 1,183,749 623,489 104,328
4363 On Site Plan Check 341,996 209,377 25,780
4361 Construction Permits 300,801 122,992 56,222
4342 EMS Membership 6,148 2,172 30,319
4336 Fire Code Permits 301,548 385,377 357,942
4337 Fire Plan Check 181,303 141,512 99,671
4351 Street Cut Permits 229,645 295,086 418,071
4333 Mobile Home Park Permit 26,374 26,169 51,424
4352 Misc Licenses & Permits 317,209 500,325 462,902
4353 Yard Sales Permit Fee 0 0 0
4303 Misc City Clerk Permits 3,490 2,383 4,477
4304 Misc Planning Permits 31 ,499 22,715 18,054
4360 Grading Permits 25,624 9,626 7,201
,""'otal'..lice.O$~l~.R~ffi:lit$~fiWlk~'X1Af~Vj#\\ii ii&~.91909rl33!; Itift;\l9i<18~5J2t !K(f1ot.8~1184t22i1i
FINESJANOiREN6bIIE$S;iI0S0;,iJ2;;!,j!tn;4f!
4420 Parkinq Citations 1,209,205 1,145,492 1,152,652
4410 General Fines 153,371 135,876 245,684
4401 Unauthorized Sian Fine 0 0 0
4411 Code Admin. Citations 145,468 182,982 582,838
4412 Fire Admin. Citations 73,865 96,767 64,976
4423 General Admin Civil Penalty 0 609,714 1,087,553
4424 Police Admin Civil Penaltv 0 26,386 51,764
4426 Comm Dev Admin Civil Pen 0 5,500 13,000
4427 Fire Admin Civil Penalty 0 26,215 36,657
4428 Code Admin Civil Penalty 0 5,400 136,787
. '. );lotal" 17ine.$lE?eoaltiesll,l,l~;fr~II*i,.'I ;li*i1~581~90Qit D2t23'jr33:i .#3f3l1~Q:t,:1~
<j
~,y~RIANGE
Over/(Under)
9,300,000 9,430,000 130,000
575,000 595,000 20,000
800,000 600,000 (200,000)
300,000 300,000 0
165,000 175,000 10,000
16,600,000 16,017,100 (582,900)
'Ji; 27:i7,40; 000; ~$!,,21~1i1i~1 001 !;J;%!+1(622i900)
15,844,800 17,300,000 1,455,200
4,266,800 5,654,400 1,387,600
22,750,000 22,016,800 (733,200\
2,660,700 2,795,700 135,000
2,040,000 2,400,000 360,000
295,400 400,000 104,600
700,000 800,000 100,000
380,300 342,800 (37,500\
5,120,000 5,517,000 397,000
;,it 54;O.5&lOOQii ~'51i~226~ZOQi !%fJ'.;3,,168.700
5,700,000 6,000,000 300,000
500,000 500,000 0
150,000 160,000 10,000
100,000 150,000 50,000
20,000 32,300 12,300
70,000 20,000 (50,000\
20,000 20,000 0
375,000 375,000 0
100,000 94,000 (6,000\
300,000 150,000 (150,000\
26,000 40,000 14,000
400,000 200,000 (200,000\
15,000 0 (15,000\
4,000 4,500 500
22,000 22,000 0
10,000 5,000 (5,000)
!'I<<i;1'i, 8.12~O.QO,~ ;~t~11i~'Z:Z2i:8QQJ ~]\:%i:k'./j ;(39,200)
1,046,600 1,132,000 85,400
200,000 150,000 (50,000
100,000 0 (100,000
560,000 500,000 (60,000)
60,000 60,000 0
1,310,000 750,000 (560,000)
50,000 85,000 35,000
12,000 12,000 0
35,000 50,000 15,000
120,000 300,000 180,000
~~gl'3:49~;60P& ,1'f3;Oa91PQQ\\ 1.~~iHf+(454.6QO)
CITY OF SAN BERNARDINO
GENERAL FUND MID-YEAR REVENUE REPORT
FISCAL YEAR 2010-2011
f,~C:'A9Jl;J~I~\,
'iI;; 2001 -200S:?'
USE 06.MONEY~ANP';.eROeER]'t
4505 Interest Earninas 793,21 1 198,928 1 10,208
4520 Land & BuildinCl Rental 407,302 487,584 602,361
4523 ATS Land Rental 0 10,805 47,394
4530 Parkinq Rental Fee 0 550 300
4922-26 Sale of Property 306,288 5,120 1 ,964,718
4422 Fireworks Adm Civil Pen. 0 1 5,729 7,223
4540 Vending Machine Comm. 40,622 38,669 29,175
Total...Moriev,&;RrODeit~f@"#'+ fft,\'~!1'.Mjr~~23~ ;lil,2~"7.;aj:~3ZQP
.. ; C'. ....CI'... ,..tI[".~~,
INTERGOYERNMENIAU~t%i~1is~t,<<\;J:0;;;
4603 Motor Vehicle In Lieu 1,038,879 817,737 711,559
4621 Bookina Fee Subvention 0 0 0
4670 EDA & CDBG Reimb. 5,738,232 5,318,450 3,935,920
4651 Construction Reimb. 0 22,012 0
4606 Homeowner's Exemption 154,290 134,091 141,765
4616 POST 127,242 100,877 96,838
4625 State-Mandated Costs 63,156 88,703 255,962
4673 Water Reimbursement 338,500 349,600 358,600
4671 SBIM Reimbursement 146,690 153,530 159,630
4615 Disaster Prep. Proqram 21,864 22,497 27,783
4619 Mutual AidlDisaster Reimb. 1,206,619 795,269 506,326
T otal,lntergQvethmentalif;tdKif(;!1{tdiis,i! &LfiiS:S35;472 /hb:fl.S02:1eai ;iJt;la~,1..94iaS3
~HARGE$ 60R;$J:RVICS;;: ,:\,",' 'ii"
i'S,"",,::;'!:",,
4731 Plan Check Fee 392,708 230,880 172,672
4789 Archival Fee - Devel Servs 36,723 24,976 22,353
4715 CD Technoloav Fee 0 43,855 50,343
4779 Blanket Inspection Fee 0 0 1,168
4880 EMS User Fee 227,341 260,086 449,482
4798 Storm Drain Utility Fee 288,709 271,148 237,698
4799 NPDES Bus Inspection 0 0 7,001
4815 Weed Abatement 204,399 150,733 174,268
4733 Prop/Buildina Abatements 740,701 765,997 726,641
4714 Plannina Develp Proiect 483,683 301,612 164,841
4305 Annual Alarm Permits 213,266 202,957 200,394
4780 Misc Develop Servs Chrqs 95,657 96,408 41,896
4766 BuildinCl Permit Review 67,470 71,430 63,681
4720 Plan Review Fee 131,366 73,462 59,306
4784 Plan Subdivision File Fee 78,511 (19,356) 327
4785 Non Subdivision Str Imp 205,199 174,480 27,682
4711 PW Subdivision File Fee 174,315 28,548 18,629
4718 Environmental 6,585 719 0
4735 Release Notice of Pendency 4,354 7,316 18,502
4863 Class Reaistration Fee 6,219 6,865 6,158
4862 Park Enerqv Fee 4,312 5,095 6,742
4707 Passport Fees 99,200 67,458 72,032
4702 County Contract 487,000 487,000 487,000
4864 Swimminq Pool Fee 59,111 51 ,483 68,784
4861 Proqrm/Facilitv Use Fee 65,516 67,233 49,159
4865 Non-Resident Fees 2,918 2,767 1,502
. 4710 Misc Planninq/Buildinq 144,253 111,707 105,528
9
.;~Y\AB~~qE
OV,~r" ',.Hider)
200,000 150,000 (50,000)
490,000 550,000 60,000
79,300 79,300 0
0 0 0
2,410,000 2,462,800 52,800
10,000 10,000 0
40,000 30,000 (10,000)
~l~~43i229fa.Qm .;3r2a~ttQO;! I~i~;iid!j!;;~
500,000 700,000 200,000
0 0 0
3,532,600 3,532,600 0
0 0 0
130,000 130,000 0
50,000 50,000 0
100,000 256,500 156,500
527,700 527,700 0
150,000 150,000 0
38,700 38,700 0
500,000 583,600 83,600
10:0';5,529;Qoo;1 fAfJkK,6'ige9jlQO:; :!!!;iLiiil440;100
165,000 200,000 35,000
22,000 22,000 0
40,000 40,000 0
0 30,000 30,000
400,000 400,000 0
250,000 250,000 0
6,100 15,000 8,900
175,000 175,000 0
600,000 700,000 100,000
200,000 200,000 0
260,000 200,000 -(60,000)
50,000 62,000 12,000
70,000 50,000 (20,000\
60,000 60,000 0
10,000 25,000 15,000
15,000 30,000 15,000
10,000 30,000 20,000
0 0 0
18,000 15,000 (3,000\
6,500 8,000 1,500
6,000 6,000 0
75,000 55,000 (20,000)
487,000 487,000 0
60,000 50,000 -(10,000\
60,000 70,000 10,000
3,000 1,000 (2,000\
100,000 60,000 (40,000)
CITY OF SAN BERNARDINO
GENERAL FUND MID-YEAR REVENUE REPORT
FISCAL YEAR 2010-2011
450,035
o
19,534
5,993
24,306
54,035
21,842
10,776
134,453
259,129
o
73,893
3,955
31 ,461
406,794
o
o
o
~.ilfr?~; 517:15\'722,
543,470 366,285
960 5,261
33,089 20,104
16,800 2,938
1,064 14,874
55,806 50,944
6,936 3,373
o 0
107,147 69,380
410,445 385,005
14,656 4,031
67,233 65,756
2,908 1,621
39,110 38,100
540,541 578,649
42,463 5,992
310,809 499,594
o 149,182
lil1ffi<5,6781296i &~i'wj51~94;aZa
MISCEL~NE.Q,US.J:t:~t~rfflE;i:b, .,^..:..... :tA;i~:~i-;;J
4906 Water Fund Contr. 2,384,618 2,397,359 2,354,414
4930 Sewer Contr. - Water 500,000 500,000 500,000
4931 Water Land Sales 89,431 52,782 0
4910 Admin Service Chame 352,300 384,800 375,300
4901 Misc. Other Revenue 309,077 441,035 2,468,743
4912 Off Track BettinQ 132,632 110,107 91,986
4741 Sale of Photos IReports 58,757 15,187 8,132
4740-5 Police Misc. Receipts 794,747 882,574 1,005,530
4746 Propertv Auction 19,224 3,886 12,186
4911 Restitutions 21,619 11 ,468 15,542
4905 Litiaation Settlement 57,957 135,681 1,317
4904 Drunk Driver Reimburmt. 32 0 0
4742 Pistol Ranae Fees 0 0 26,895
4928 Bookina Fee Reimburmt. 2,028 3,274 2,112
4750 InvestiQation Fee 13,692 43,010 35,236
4908 Vehicle Take Home Reimb 0 0 0
4926 CID Reimburmt 0 0 125,438
4933 Hazmat Incident Recoverv 0 0 1,746
4924 Damage Clain Recovery 25,447 80,617 109,568
:Total'. ttt'f(I',;4i761',561!i '!iXil/I:!5; 06.1i;78Qr :tW~f7~,134l145
360,000 360,000
5,000 5,000
20,000 20,000
o 0
o 0
71,400 71,400
5,000 5,000
o 0
65,000 79,000
380,000 380,000
2,000 5,000
60,000 70,500
5,000 2,000
431,000 40,000
550,000 550,000
5,000 6,000
700,000 600,000
110,000 120,000
i:i~f5,9t8tPPO;Xf~!;a5t55tl-~9PQ'~
4,025,400 4,025,400 0
3,018,600 1,385,600 (1,633,000\
0 0 0
375,300 367,600 (7,700)
541,200 440,000 (101,200)
100,000 90,000 (10,000)
15,000 10,000 (5,000)
752,600 900,000 147,400
7,000 7,000 0
20,000 15,000 (5,000)
0 10,300 10,300
0 0 0
0 96,000 96,000
3,000 2,000 (1,000\
45,000 35,000 (10,000\
0 0 0
100,000 100,000 0
0 20,000 20,000
80,000 80,000 0
f;0fg,9,083'i100i' i!$~ifl'~5a3i9QO'# tlii{(1;499;200)
I TQTALGENERAUF,;UND. iF/.f132i'795.604. 1;124;747,5031416,659.647:" 1116,863.000.111'7*';$45,600';1;'.682,600 I
10
CITY OF SAN BERNARDINO
OTHER FUNDS MID-YEAR REVENUE REPORT
FISCAL YEAR 2010 - 2011
DESCRIPTION
ACTUAL ACTUAL ACTUAL
2007-2008 2008-2009 2009-2010
105 LIBRARY FUND
4618 State Aid-Libraries 78,752 69,967 0
4850 Miscellaneous Receiots 19,729 19,027 14,221
4851 Librarv Fines 52,770 39,619 28,264
4901 Misc Other Receipts 78,000 0 46,779
Total Library Fund 229,251 128,613 89,264
106 CEMETERY FUND
4505 Interest on Idle Cash 22,767 12,916 9,536
4775 Cemetery Burial Fee 68,393 20,928 22,715
4776 Sale of Vases 2,070 661 430
4777 Sale Concrete Boxes 27,753 8,430 10,068
4778 Sale Cemetery Plots 65,482 8,389 4,687
4901 Misc. Receipts 2,000 2,000 0
Total Cemetery Fund 188,465 53,324 47,436
107 CABLE TV FUND
4922 Sale of EquiomentlServices 81,918 4,348 0
Total Cable TV Fund 81,918 4,348 0
108 ASSET FORFEITURE FUND
4505 Interest on Idle Cash 8,968 8,869 10,965
4672 Asset Forfeiture Federal DOJ 274,926 149,916 391,668
4Q27 Asset Forfeiture 119,252 138,897 114,934
~I Asset Forfeiture Fund 403,146 297,682 517,567
111 AIR QUALlTY-AB 2766 FUND
4505 Interest on Idle Cash 3,056 942 522
4626 Rideshare Reimbursement 246,936 245,794 233,643
4906 Water Department 5,100 5,200 5,200
Total Air Qualitv-AB 2766 Fund 255,092 . 251,936 239,365
118 DRUG/GANG FUND .
4505 Interest on Idle Cash 6,566 1,368 1,248
4929 Asset Forfeiture-Drug/GanQ 19,547 23,576 18,632
Total DruQ/GanQ Fund 26,113 24,944 19,880
124 ANIMAL CONTROL FUND
4320 Animal License 380,559 349,477 273,151
4352 Misc. License & Permits 2,755 1,175 1,025
4410 General Fines 36,759 26,595 15,460
4430 Animal License Penaltv 47,770 37,150 20,700
4756 Animal Adootion Fee 56,968 47,233 39,190
4757 Contractee Shelter Fee 766,230 779,644 750,890
4759 Aoorehension Fee 44,541 32,466 15,900
4760 Board Fee 31,894 14,723 16,154
4761 Field Service Fee 410 15 65
4763 Owner Release Fee 22,752 24,718 17,748
4764 Vaccination Fee 20,512 16,437 14,683
4765 Microchio Fee 0 78,654 24,315
. Miscellaneous Receipts 4,149 124 658
Sale of Equipment 0 0 0
I otal Animal Control Fund 1,415,299 1,408,411 1,189,939
II
BUDGET REVISED VARIANCE
2010-2011 2010-2011 Over/(Under)
70,000 70,000 0
15,000 10,000 (5,000)
30,000 20,000 (10,000)
46,800 37,200 (9,600)
161,800 137,200 (24,600)
10,000 10,000 0
20,000 12,000 (8,000
500 200 (300
8,000 5,000 (3,000
4,000 2,000 (2,000
0 0 0
42,500 29,200 (13,300)
~I
~ I
~ I
8,000 8,000 0
150,000 350,000 200,000
75,000 75,000 0
233,000 433,000 200,000
1,000 1,000 0
240,000 240,000 0
5,200 5,200 0
246,200 246,200 0
1,000 1,200 200
10,000 15,000 5,000
11,000 16,200 5,200
300,000 250,000 (50,000\
500 500 0
14,000 20,000 6,000
19,500 25,000 5,500
35,000 35,000 0
906,800 906,800 0
15,000 15,000 0
17,000 14,000 (3,000)
0 0 0
16,500 20,000 3,500
14,700 14,700 0
24,500 20,000 (4,500)
200 300 100
0 0 0
1,363,700 1,321,300 (42,400)
CITY OF SAN BERNARDINO
OTHER FUNDS MID-YEAR REVENUE REPORT
FISCAL YEAR 2010 - 2011
DESCRIPTION
ACTUAL ACTUAL ACTUAL
2007-2008 2008-2009 2009-2010
126 SPECIAL GAS TAX FUND
4505 Interest on Idle Cash 17,870 26,510 4,571
4602 HUTA Prop42 Replacement 0 0 0
4607 HUTA R&T 7360 0 0 0
4610 State Aid-2106 751,321 678,076 695,310
4611 State Aid-2107 1,620,600 1,467,881 1,493,358
4612 State Aid-21 07.5 10,000 10,000 10,000
4614 Prop 111-HiQhwav Users Tax 1,211,055 1,102,887 1,120,482
4945 Reimbursement 0 0 0
Total Gas Tax Fund 3,610,846 3,285,354 3,323,721
128 TRAFFIC SAFETY FUND
4440 CVC Fine 1,409,440 1,550,499 1,450,140
4441 Nester Red Lights 887,491 857,421 984,637
Total Traffic Safety Fund 2,296,931 2,407,920 2,434,777
1291/2 CENT SALES/ROAD TAX FUND
4505 Interest on Idle Cash 180,145 62,098 33,285
46131/2 Cent Sales Tax 3,077,896 2,570,323 2,259,537
4630 State Aid Street Construction 197,137 0 0
4945 Construction Reimbursement 0 0 0
Total 1/2 Cent Sales/Road Tax Fund 3,455,178 2,632,421 2,292,822
11^" 8EWER LINE MAINTENANCE 209,892 71,086 54,069
; Interest on Idle Cash
. _,0 Sewer Line Maint 3,053,718 3,059,926 3,122,218
4903 Refunds and Rebates 0 0 0
Total Sewer Line Maintenance 3,263,610 3,131,012 3,176,287
133 BASEBALL STADIUM
4505 Interest on Idle Cash 4,691 297 (178)
4924 Damaae Claim Recoverv (8,236) 0 0
4901 Baseball Team Lease AQreement 89,689 10,000 0
Total Baseball Stadium 81,453 10,000 (178)
134 SOCCER FIELDS
4505 Interest on Idle Cash 8,135 5,033 4,110
4520 Land & BuildinQ Rental 103,928 111,677 154,392
4528 Sponsorships 0 0 0
4530 Rental Fee - Parking 240,766 211,236 206,611
4861 Program & Facilities Fee 67,696 85,555 77,560
4862 Park EnerQV Fee 4,287 3,978 5,254
4901 Misc Other Revenue 0 0 0
Total Soccer Fields 424,812 417,479 447,927
135 PROP 42 TRAFFIC CONGESTION FD
4505 Interest on Idle Cash 43,234 9,647 16,421
4635 Traffic ConQestion Relief 0 1,736,686 1,849,954
4903 Refunds/Rebates 21,220 0 0
_ Total Prop 42 Traffic ConQestion Fund 64,454 1,746,333 1,866,375
. FD 1033-FIRE STATION FUND
4013 CFD 1033 Special Tax 66,655 557,901 567,896
4505 Interest on Idle Cash 13,442 7,590 5,026
Total CFD 1033-Fire Station Fund 80,097 565,491 572,922
/2..
BUDGET REVISED VARIANCE
2010-2011 2010-2011 Over/(Under)
10,000 5,000 (5,000)
2,046,400 2,056,700 10,300
3,227,500 0 (3,227,500)
0 689,700 689,700
0 1,471,100 1,471,100
0 10,000 10,000
0 1,105,400 1,105,400
0 0 0
5,283,900 5,337,900 54,000
1,500,000 1,200,000 (300,000)
950,000 700,000 (250,000)
2,450,000 1,900,000 (550,000)
35,000 35,000 0
2,300,000 2,400,000 100,000
0 0 0
1,913,200 1,913,200 0
4,248,200 4,348,200 100,000
25,000 50,000 25,000
3,100,000 3,200,000 100,000
0 0 0
3,125,000 3,250,000 125,000
I ~I ~I ~I
5,000 5,000 0
110,000 120,000 10,000
0 8,000 8,000
200,000 180,000 (20,000)
70,000 79,000 9,000
4,000 4,000 0
0 4,000 4,000
389,000 400,000 11,000
I ~ I ~ I ~ I
567,800 567,800 0
5,900 5,900 0
573,700 573,700 0
CITY OF SAN BERNARDINO
OTHER FUNDS MID-YEAR REVENUE REPORT
FISCAL YEAR 2010 - 2011
I ACTUAL ACTUAL ACTUAL
DESCRIPTION 2007-2008 2008-2009 2009-2010
~~_JERDEMONTIMPROVEMENTFUND
4505 Interest on Idle Cash 43,785 21,637 11 ,230
4512 Verdemont Infrastruction Fee 0 750 0
Total Verdemont Improvement Fund 43,785 22,387 11,230
1240 INFRASTRUCTURE LOAN FUND
o I 4,163,641 I
o 1
242 STREET CONSTRUCTION FUND
4901 Misc Receiots/Refunds/Rebates 0 0 0
4630 State Aid-Street Constr. 204,638 0 0
4658 Federal Aid-FAU 867,957 1,888,984 22,458
4670 EDA Reimbursement 0 0 204,642
4671 IVDA Reimbursement 0 0 0
4677 Local Stimulus SAN BAG 0 0 0
4945 Construction ReimbursemenUMisc 437,490 149,316 821,685
Total Street Constr. Fund 1,510,085 2,038,300 1,048,785
243 PARK CONSTRUCTION FUND
4505 Interest on Idle Cash 26,207 1,607 12,826
4620 State Aid Park Dev 50,145 610,016 0
4651 Construction Reimbursement 0 0 0
4670 EDA Reimbursement 0 0 0
4732 Park Development Fee 70 0 0
Total Park Construction Fund 76,422 611,623 12,826
, EMETERY CONSTRUCTION FUND
-._",5 Interest on Idle Cash 1,675 984 750
4778 Sale Cemeterv Plots 3,743 296 437
Total Cemeterv Constr. Fund 5,418 1,280 1,187
245 SEWER LINE CONSTRUCTION FUND
4505 Interest on Idle Cash 247,367 87,115 59,275
4651 Construction Reimbursement 0 0 0
4821 Sewer Lateral Fee 0 0 0
4822 Sewer Connection Fee 378,884 54,850 96,001
Total Sewer Line Constr. Fund 626,251 141,965 155,276
246 PUBLIC IMPROVEMENT FUND
4505/4509 Interest on Idle Cash 161,335 39,459 25,492
4902 Contribution 0 0 0
Total Public Imorovement Fund 161,335 39,459 25,492
247 CULTURAL DEVELOP FUND
4505 Interest on Idle Cash 48,352 25,442 10,321
4335 Cultural Devel. Constr. Fee 610,202 312,711 134,859
Total Cultural Devel Const Fund 658,554 338,153 145,180
248 STORM DRAIN CONSTR FUND
4505 Interest on Idle Cash 277 ,287 87,244 52,036
4651 Construction Reimbursement 0 0 277,463
.41119 Area Drainaae Plan Fee 0 0 0
Storm Drain Fee 2,316,118 288,874 161,333
.al Storm Drain Constr. Fund 2,593,405 376,118 490,832
250 TRAFFIC SYSTEMS CONSTR FUND
4505 Interest on Idle Cash 0 2,797 0
4630 State Aid Street Construction 74,545 0 0
/3
BUDGET REVISED VARIANCE
2010-2011 2010-2011 Over/(Under)
5,000 5,000 0
0 0 0
5,000 5,000 0
o I
395,200 ,.. 395,200 I
1,208,100 1 ,208,100 0
6,227,900 6,227,900 0
22,160,900 22,160,900 0
577,700 577,700 0
660,000 660,000 0
2,898,700 2,898,700 0
4,084,400 4,084,400 0
37,817,700 37,817,700 0
5,000 5,000 0
1,432,400 1,844,600 412,200
0 0 0
0 0 0
0 0 0
1,437,400 1,849,600 412,200
1,000 1,000 0
500 500 0
1,500 1,500 0
60,000 60,000 0
0 0 0
0 0 0
40,000 200,000 160,000
100,000 260,000 160,000
30,000 30,000 0
0 0 0
30,000 30,000 0
15,000 15,000 0
100,000 160,000 60,000
115,000 175,000 60,000
40,000 40,000 0
0 0 0
0 0 0
100,000 160,000 60,000
140.000 200,000 60,000
~ I
~ I
~ I
CITY OF SAN BERNARDINO
OTHER FUNDS MID-YEAR REVENUE REPORT
FISCAL YEAR 2010 - 2011
ACTUAL ACTUAL ACTUAL
DESCRIPTION 2007-2008 2008-2009 2009-2010
Jd Fed Aid Street Construction 0 0 0
4803 Traffic Svstem Fees 0 0 0
4945 Construction Reimbursement 0 0 0
Total Traffic Systems Fund 74,545 2.797 0
o I
1257 CITY WIDE AD 994
3,1691
01
258 PROP 1 B FUNDS
4505 Interest on Idle Cash 99,565 78,846 36,591
4628 Prop 1 B Revenue 3,297,446 1,903,800 0
4945 Construction Reimbursement 0 0 71,400
Total PROP 1B Fund 3,397,011 1,982,646 107,991
261 LAW ENFORCEMENT IMPACT FEE FD
4505 Interest on Idle Cash 2,074 3,042 1,765
4824 Development Impact Fees 97,644 83,685 169,095
Total Law Enforcement Impact Fee Fd 99,718 86,727 170,860
262 FIRE PROTECTION IMPACT FEE FD
4505 Interest on Idle Cash 12,469 9,034 8,591
4824 Development Impact Fees 92,796 78,901 189,798
4901 Misc. Receipts 0 104,213 30,346
Total Fire Protection Impact Fee Fd 105,265 192,148 228,735
')'"- . OCAL CIRCULATION IMPACT FEE FD
Interest on Idle Cash 25,664 13,352 7,830
"rvL.4 Development Impact Fees 408,782 60,883 28,623
Total Local Circulation Imoact Fee Fd 434,446 74,235 36,453
264 REGIONAL CIRCULATION IMPACT FEE Fe
4505 Interest on Idle Cash 333,418 152,266 106,458
4824 Development Impact Fees 3,752,399 691,916 303,296
Total Reaional Circulation Imoact Fee Fd 4,085,817 844,182 409,754
265 LIBRARY FACILITIES IMPACT FEE FD
4505 Interest on Idle Cash 1,744 339 1,294
4824 Development Impact Fees 57,826 9,378 84,972
Total Library Facilities Impact Fee Fd 59,570 9,717 86,266
266 PUBLIC MEETINGS FAC IMPACT FEE FD
4505 Interest on Idle Cash 4,569 3,268 4,761
4824 Development Impact Fees 85,510 14,101 136,444
Total Public Meetinas Fac Impact Fee Fd 90,079 17,369 141,205
267 AQUATICS CENTER IMPACT FEE FD
4505 Interest on Idle Cash 1,680 1,184 1,622
4824 Development Impact Fees 29,822 4,794 43,389
Total Aquatics Center Imoact Fee Fd 31,502 5,978 45,011
268 AB 1600 PARKLAND IMPACT FEE FD
r~1; Interest on Idle Cash 29,122 16,117 29,341
Development Impact Fees 723,632 45,144 985,741
. __al AB 1600 Parkland Impact Fee Fd 752,754 61,261 1,015,082
1'/
BUDGET REVISED VARIANCE
2010-2011 2010-2011 Over/(Under)
0 0 0
0 0 0
0 0 0
0 0 0
01
o I
o I
45,000 45,000 0
1,280,400 1,280,400 0
0 0 0
1,325,400 1,325,400 0
3,000 3,000 0
30,000 40,000 10,000
33,000 43,000 10,000
8,000 8,000 0
30,000 50,000 20,000
0 0 0
38,000 58,000 20,000
10,000 5,000 (5,000)
10,000 20,000 10,000
20,000 25,000 5,000
100,000 100,000 0
20,000 150,000 130,000
120,000 250,000 130,000
500 1,000 500
10,000 25,000 15,000
10,500 26,000 15,500
3,500 3,500 0
10,000 10,000 0
13,500 13,500 0
1,000 2,000 1,000
5,000 12,000 7,000
6,000 14.000 8,000
10,000 40,000 30,000
10,000 275,000 265,000
20,000 315,000 295,000
CITY OF SAN BERNARDINO
OTHER FUNDS MID-YEAR REVENUE REPORT
FISCAL YEAR 2010 - 2011
DESCRIPTION
ACTUAL ACTUAL ACTUAL
2007-2008 2008-2009 2009-2010
269 QUIMBY ACT PARKLAND IMPACT FEE FD
4505 Interest on Idle Cash 2,888 3,911 4,194
4824 Development Impact Fees 20,064 76,504 94,995
Total Quimby Act Parkland Impact Fee Fd 22,952 80,415 99,189
527 REFUSE FUND
4505 Interest on Idle Cash 58,284 19,127 25,350
4830 Commercial Rubbish 72,425 64,822 49,395
4831 Commercial Bin Rent 93,581 25,599 601
4832 Commercial Bin Service 9,803,805 10,140,807 10,561,275
4833 Commercial Special 1,607,712 1,129,203 1,178,787
4837 Automated Commercial Rubbish 0 0 0
4840 Residential Water Billed 8,856,698 9,418,919 10,155,752
4841 Residential "B" Accounts 1 ,155,599 1 ,324,896 1 ,328,661
4843 Dino Bin Service 2,531,429 2,830,053 2,509,371
4844 Commercial Penalties 21,410 19,274 34,659
4845 Residential Penalties 2,056 1,849 2,112
4846 RecyclinQ Receipts 185,524 224,240 253,680
4901 Miscellaneous Other Revenue 737,752 689,985 442,168
4922 Sale Salvage Mater 82,370 86,253 (130,408)
Total Refuse Fund 25,208,645 25,975,027 26,411,403
1621 CENTRAL SERVICES FUND
221,2531 184,2621 149,9731
ABILITY INSURANCE FUND
......\.15 Interest on Idle Cash 171,085 74,191 50,469
4897 Interdepartmental Receipts 3,244,500 3,082,400 3,075,900
Total Liability Insurance Fund 3,415,585 3,156,591 3,126,369
630 TELEPHONE SUPPORT FUND
4893 Water Dept. Receipts 131,688 119,127 102,139
4670 Economic Develooment Aaency 3,499 129 1 ,445
4897 Interdepartmental Receiots 752,498 423,450 506,395
4901/4903 Mise/SBETAlAsst Districts 18,228 11,999 7,531
Total Telephone SUDoort Fund 905,913 554,705 617,510
631 UTILITY FUND
4897 Interdeoartmental Receiots 3,974,360 3,850,201 3,957,400
4903 Mise/Asst Districts/LED Reimb 0 0 196,000
Total Utility Fund 3,974,360 3.850,201 4,153,400
635 FLEET SERVICES
4670 Economic Development Agency 12,479 11,261 15,782
4897 Interdepartmental Receipts 9,637,571 7,120,565 6,733,555
4901 Mise/Asst Districts/SBETAlSr Nutrition 0 89,914 104,549
4903 Refunds/Rebates 61,161 0 592,951
Total Fleet Services Fund 9.711,211 7,221,740 7,446,837
678 WORKERS' COMPENSATION FUND
"'007 Interdepartmental Receipts 3,593,010 3,478,694 3,458,461
Water Department 322,656 295,959 220,854
"" . Misc Receipts 16,850 941 216
Total Workers' Comoensation Fd 3,932,516 3,775,594 3,679,531
679 INFORMATION TECHNOLOGY FUND
4670 EDA Reimbursement
o
o
BUDGET REVISED VARIANCE
2010-2011 2010-2011 Over/(Under)
3,000 5,000 2,000
10,000 5,000 (5,000)
13,000 10,000 (3,000)
25,000 25,000 0
56,800 3,000 (53,600)
500 500 0
11,550,000 6,000,000 (5,550,000)
1,100,000 1,900,000 800,000
0 3,820,400 3,820,400
11,200,000 11,275,000 75,000
1,513,300 215,000 (1,298,300\
2,500,000 1,515,000 (985,000)
21,000 3,000 (18,000)
2,000 500 (1,500)
225,000 225,000 0
500,000 500,000 0
30,000 0 (30,000)
28,723,600 25,482,400 (3,241,200)
165,000 1 142,400 I (22,600)/
30,000 30,000 0
2,961,600 2,961,600 0
2,991,600 2,991,600 0
110,800 110,800 0
5,000 5,000 0
599,000 599,000 0
8,200 8,200 0
723,000 723,000 0
3,618,400 3,618,400 0
197,000 197,000 0
3,815,400 3,618,400 0
12,500 12,500 0
7,328,200 7,328,200 0
50,200 50,200 0
0 400,000 400,000
7,390,900 7,790,900 400,000
3,347,500 3,347,500 0
350,000 350,000 0
0 0 0
3,697,500 3,697,500 0
61,900 I
61,900 I
o I
CITY OF SAN BERNARDINO
OTHER FUNDS MID-YEAR REVENUE REPORT
FISCAL YEAR 2010 - 2011
r ACTUAL ACTUAL ACTUAL
DESCRIPTION 2007-2008 2008-2009 2009-2010
...,d3 Water Reimbursement 668,306 710,700 539,600
4897 Interdeoartmental Receiots 3,776,200 3,444,400 3,147,900
4901 MisclSBETAlSANCAT/lVDA 10,652 366,328 6,181
Total IT Fund 4,455,158 4,521,428 3,693,681
IGRAND TOTAL
1 82,489,6041 76,672,8301 69,728,1621
lip
BUDGET REVISED VARIANCE
2010-2011 2010-2011 Over/(Under)
522,600 522,600 0
3,032,800 3,032,800 0
700 700 0
'3,618,000 3,618,000 0
1110,499,0001108,866,0001 (1,431,000)1
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2010-2011
TRANSFERS - IN MID - YEAR VARIANCE
FY 2010-11 ESTIMATE MID-YEAR!
BUDGET FY 2010-11 BUDGET
TO GENERAL FUND:
*From Special Gas Tax For - $ 3,620,000 $ 3,620,000 0
Street Maintenance-$3,130,000
Street Lighting - $490,000
*From Traffic Safety For - 1,500,000 1,200,000 (300,000)
Police Costs
*From 1/2 Cent Sales & Road Tax For- 1,350,000 1,350,000 0
Administration - $250,000
Street Maint. - $500,000
Street Lighting - $600,000
*From Cultural Development Fund For - 357,000 357,000 0
Fine Arts & Civic/Promotional $357,000
*From Storm Drain Construction For - 132,700 132,700 0
Administration
*From Refuse Fund For - 5,251,700 3,512,500 (1,739,200)
Administration $3,929,900
NPDES Coord 66,600
Lease City Yards 600,000
Lease City Hall 55,200
Street Impact 500,000
CommunicaUGrants 30,000
Tree Trim Costs 70,000
*From Sewer Line Construction For- 225,000 225,000 0
Administration
*From Sewer Line Maint. Fund For - 632,600 1,949,600 1,317,000
Administration $1,412,100
Right of Way Charge $254,900
Tree Trim Costs 30,000
Reimb Sewer Lift Costs $252,600
*From CFD 1033-Fire Station Fund For - 562,600 575,000 12,400
Maintenance & Operation Costs
I?
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2010-2011
TRANSFERS - IN MID - YEAR VARIANCE
FY 2010-11 ESTIMATE MID-YEAR!
BUDGET FY 2010-11 BUDGET
*From Transportation Fund For - 70,000 70,000 0
Traffic Engineering Costs $40,000
MaintlFuel Alt. Fuel Veh $30,000
TOTAL GENERAL FUND $13,701,600 $12,991,800 ($709,800)
TO ANIMAL CONTROL FUND:
*From General Fund For - $ 351,900 $ 301,700 $ (50,200)
Operating Costs
TO LIBRARY FUND: .
*From General Fund For - 1,956,500 2,000,900 44,400
Operating Costs
TO REFUSE:
*From General Fund For - 65,000 65,000 0
Street Sweeping & Graffiti Program
TO CENTRAL SERVICES FUND:
*From General Fund For - 63,800 63,800 0
Operating Costs
TO CEMETERY FUND
*From Perpetual Care Fund For- 296,600 318,700 22,100
Operating Costs
TO BASEBALL FUND
*From General Fund Fund For - 61 ,300 61 ,300 0
Operating Costs
TOTAL OTHER FUNDS $ 2,795,100 $2,811,400 $16,300
IGRAND TOTAL TRANSFERS-IN
1$16,496,700 1$15,803,200 I
($693,500)'
It
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2010-2011
TRANSFERS - OUT MID - YEAR VARIANCE
FY 2010-11 ESTIMATE MID-YRI
BUDGET FY 2010-11 BUDGET
FROM GENERAL FUND:
*To Animal Control Fund For - $ 351,900 $ 301,700 $ 50,200
Operating Costs
*To Library Fund For - 1,956,500 2,000,900 (44,400)
Operating Costs
*To Baseball Fund For- 61,300 61 ,300 0
Operating Costs
*To Central Services Fund For- 63,800 63,800 0
Operating Costs
*To Refuse Fund For- 65,000 65,000 0
Street Sweeping - $ 35,000
TOTAL GENERAL FUND $2,498,500 $2,492,700 I $ 5,800
FROM SPECIAL GAS TAX:
*To General Fund For- 3,620,000 3,620,000 0
Street Lighting-$490,000
Street Maintenance-$3,130,000
FROM TRAFFIC SAFETY:
*To General Fund For- 1,500,000 1,200,000 300,000
Police Costs
FROM 1/2 CENT SALES/ROAD TAX: .
*To General Fund For- 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- 357,000 357,000 0
Fine Arts/Civic Promotional $357,000
FROM STORM DRAIN FUND
*To General Fund For- 132,700 132,700 0
Administration of Fund
19
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2010-2011
TRANSFERS - OUT MID - YEAR VARIANCE
FY 2010-11 ESTIMATE MID-YRI
BUDGET FY 2010-11 BUDGET
FROM REFUSE FUND
Administration $3,929,900 5,251,700 3,512,500 1,739,200
Lease City Yards $ 600,000
Lease City Hall $ 55,200
Street Impact $ 500,000
NPDES Coord. $ 66,600
CommunictlGrant $ 30,000
Tree Tim Costs 70,000
FROM SEWER LINE CONSTR FD
*To General Fund For- 225,000 225,000 0
Administration
FROM SEWER LINE MAINT FUND
*To General Fund For- 632,600 1,949,600 (1,317,000)
Administration $1,412,100
Right of Way Charges $254,900
Tree Trim $ 30,000
Reimb Sewer Lift Costs $252,600
FROM CFD 1033-FIRE STATION FUND
*To General Fund For- 562,600 575,000 (12,400)
Maintenance & Operation Costs
FROM PERPETUAL CARE FUND .
*To Cemetery Fund For- 296,600 318,700 (22,100)
Operating Costs
FROM TRANSPORTATION FUND
Traffic Engineering $70,000 70,000 70,000
MaintlFuel All. Fuel Veh $30,000
TOTAL OTHER FUNDS $13,998,200 $13,310,500 $ 687,700
IGRAND TOTAL TRANSFERS-OUT
I $16,496,700 I $15,803,200 I - $693,500 ~
;2$