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Home My WebLink About26-Finance (-.>~ r"'\ r /-0" I; CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACtiON i i \; , I L From: Barbara Pachon, Finance Director Subject: Receive and file the FY 2007-2008 Year End Report and the FY 2008-2009 First Quarter Budget Report Dept: Finance Date: 10/23108 Council Date: 11/17/08 Synopsis of Previous Council Action: September 2, 2008 Resolution 2008-356 approving and adopting the FY 2008-2009 Budget November 5, 2008 Ways and Means Committee reviewed and approved the FY 2007-2008 Year End Report and the FY 2008-2009 First Quarter Budget Report Recommended motions: That the FY 2007-2008 Year End Report and the FY 2008-2009 First Q. ua.% Budget Report be received and filed. ~~ # ~ Si~ture Contact person: Barbara Pachon, Director of Finance Phone: 5242 Supporting data attached: Staff Report, Attachments Ward: All FUNDING REQUIREMENTS: Amount: Source: Finance: Council Notes: Agenda Item No. :l /rJ 1/!t7/0J> TO: CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Ways and Means Committee fZ 0 L Barbara Pachon, Finance Director1,!;f j, f'---/ Report I FROM: SUBJECT: FY 2007-2008 Year End Budget Report DATE: October 23, 2008 COPIES: Mayor Morris; Council Members; Mark Weinberg, Interim City Manager; Department Heads Attached, for your review, is the year end budget report for FY 2007-2008. The report covers the twelve- month period of July through June. Included in this budget update report are the revenue and expense reports compared to the final budget and the last revised estimates used for the FY 2008-2009 budget process. As in the prior budget updates, each report has been color coded for easy reference. Below is a summary of each report. The first report (white/green) is a summary report of all funds for FY 2007-2008. The estimated (unaudited) year-end balances for all funds are in line with the estimates used for the FY 2008-2009 budget process. As the report indicates most funds have ended the year with a positive balance. The negative ending balances in two of the Capital Projects Funds (Infrastructure Bank Loan and Street Construction) are due to pending invoices/payments for various projects in these funds. Once the pending payments are received for these projects, these two Capital Projects Funds will no longer have negative balances. The third Capital Projects fund with a negative balance (Traffic System Construction Fund) was addressed in the FY 2008-2009 CIP. The negative ending balances in the two Internal Service Funds (Liability Fund and Workers Compensation Fund) are due to future estimated claims and judgment payables. The balances in these two funds may change once the auditors complete their work with these funds. The City continues to work on fully funding these future estimated claims and judgment payables in these two funds as the City's budget permits. The second report (white/blue) is a summary report of the General Fund for FY 2007-2008. Based on the unaudited year end figures, the General Fund year-end balance is estimated to be $11,637,320 with $10,694,200 of the ending balance in the budgeted reserve and $943,120 as the undesignated balance. It should be noted that $2,137,800 of the general reserve and $808,700 of the Measure Z reserve has been budgeted to be used in FY 2008-2009. Also as approved by the Mayor and Council in September $56,700 of the undesignated balance will be transferred into the City Attorney's FY 2008-2009 budget. The remaining $886,420 of un designated balance will be moved into the General Fund budget reserve in FY 2008-2009 as discussed during the budget process. It should be noted that between FY 2007-2008 and FY 2008-2009 the City has used or budgeted to use about $2,965,300 of the budget reserve. The $886,420 that is being moved back into the budget reserve does not fully replenish the budget reserve. The third report (white/yellow) is a year-end report on the Measure Z Funds. For FY 2007-2008 Measure Z revenues came in $61,475 higher than estimated and there were additional expenditure savings of$821,868 for a total additional ending balance of$883,343. This additional ending balance is placed in the Measure Z reserve until further direction is received from the Mayor and Council. The fourth report (yellow) is a revenue report comparing actual revenues to the budget and to the revised estimates used for the FY 2008-2009 budget process. Through June 30, 2008 we collected $764,904 more than the revised revenue estimates used for the FY 2008-2009 budget process. The main reason for the revenue increase was due to additional revenues received in the Intergovernmental category from Motor Vehicle In Lieu, Mutual AidlDisaster Reimbursements, and EDAlCDBG Reimbursements. It should be noted that the City's sales tax came in $5,840,313 less than the original budget the Property Tax In Lieu of Sales Tax came in $2,070,116 less than the original budget. These two revenues are good indicators of the poor economic climate that we are currently experiencing. It is anticipated this climate will continue through FY 2008-2009. The fifth and final report (purple) is the Interfund Transfer report. This report indicates the unaudited year- end amounts transferred into and out of the General Fund as well as into and out of all other Funds held by the City. Please let me know if you have any questions. CITY OF SAN BERNARDINO SUMMARY OF REVENUES. EXPENDITURES. AND TRANSFERS FISCAL YEAR 2007 - 2008 ESTIMATE ADDITIONS TOTAL DEDUCTIONS ESTIMATED BALANCE ------ FOR ----- TOTAL BALANCE FUND / TITLE 7-1-07 REVENUESITRANSFER BUDGET EXPENSESITRANSFER DEDUCT 6-30-08 001 GENERAL FUND' 004 OLD FIRE 18,596,700 132,795,604 10,072,200 161.464,504 144,645,350 4,321.434 148,966,784 12.497,720 350,000 0 0 350,000 0 350,000 350,000 0 SPECIAL REVENUE FUNDS: 105 LIBRARY 300 229,045 2 762 900 2 992 245 2 983 878 0 2 983 878 8367 106 CEMETERY 37,600 188,464 0 226,064 180,684 0 180684 45,380 107 CATV 6400 81918 499,900 588,218 588,192 0 588 192 26 108 ASSET FORFEITURE 133 300 401 596 0 534 896 185150 0 185150 349746 118 DRUG/GANG FUND 206100 26,113 0 232213 120678 0 120678 111,535 111 AIR QUALlTY-AB 2766 114600 255,092 0 369 692 100,966 140 000 240 966 128 726 124 ANIMAL CONTROL 700 1415249 484 000 1 899 949 1 899 909 0 1 899 909 40 128 TRAFFIC SAFETY 0 2296931 0 2296931 0 2296931 2296931 0 132 SEWER LINE MAl NT 5 534 600 3210603 0 8745203 3 996 671 250 000 4 246 671 4 498 532 133 BASEBALL STADIUM 81900 (29 902 23 734 75 732 75 732 0 75 732 0 134 SOCCER COMPLEX 164 900 424812 0 589 712 328 861 0 328,861 260 851 137 CFD 1033-Fire Station M&O 40 700 80 098 0 120 798 0 105 000 105 000 15798 211 FIRE EQUIP ACQUISITION F[ 50100 0 0 50100 0 50100 50100 0 527 REFUSE" 1,310,200 25,218,213 65,000 26,593.413 22,949,941 2,682,300 25,632,241 961,172 TOTAL SPECIAL REVENUES 7,681.400 33,798,232 3,835,534 45,315,166 33.410,662 5,524,331 38,934,993 6,380,173 CAPITAL PROJECT FUNDS: 126 SPECIAL GAS TAX 1 022 000 3610846 0 4 632 846 1 026 973 2910000 3 936 973 695,873 129 1/2 CENT SALES & RD TAX 4 464 700 3 398 959 0 7 863 659 3 704 639 250,000 3 954,639 3 909 020 135 AB2928 TRAFFIC CONGST 1 365 400 64 463 0 1 429 863 201149 0 201149 1 228714 240 INFRASTRUCTURE BK LOAN (1669300 0 0 (1 669300 558 246 0 558,246 (2,227 546 241 PUBLIC PARK EXTENSION 4400 155 0 4555 0 0 0 4555 242 STREET CONSTRUCTION (1 724200 1 794 686 0 70 486 3019072 0 3019072 (2 948 586 243 PARK CONSTRUCTION 1 563 300 76 423 0 1 639 723 1 434 568 0 1 434 568 205 155 244 CEMETERY CONSTR 44 400 5419 0 49819 0 0 0 49819 245 SEWER LINE CONSTR 5167200 554 285 0 5721 485 752 304 225 000 977 304 4744181 246 PUBLIC IMPROVEMENT 5 167 300 110351 0 5277 651 2 672 224 0 2 672 224 2 605 427 247 CULTURAL DEVELOPMENT 1,145700 658 555 0 1,804 255 0 617 000 617 000 1 187,255 248 STORM DRAIN CONSTR 3 327 600 2507313 0 5834913 289 268 132 700 421 968 5412,945 250 TRAFFIC SYSTEM CONSTR 347500 74,544 0 422 044 560 792 60 000 620 792 (198748 257 STREET LIGHT/SWEEP AD 0 3169 0 3169 0 3169 3169 0 258 PROP 1 B FUND 0 3,343,815 0 3,343,815 351,964 0 351,964 2,991,851 TOTAL CAPITAL PROJECTS 20,226,000 16,202,983 0 36.428,983 14,571,199 4,197,869 18,769,068 17,659,915 DEVELOPMENT IMPACT FEE FD: 261 LAW ENFORCEMENT IMP 74100 99717 0 173817 86 400 0 86 400 87.417 262 FIRE PROTECTION IMPACT 288600 105 264 0 393 864 23512 0 23,512 370 352 263 LOCAL CIRCULATION SYST 418100 434 446 0 852 546 183 080 0 183 080 669 466 264 REGIONAL CIRCULATION SY 2,810,900 3,977,816 0 6,788,716 0 0 0 6788716 265 LIBRARY FACILITIES IMPAC 43 600 59 569 0 103169 86601 0 86601 16,568 266 PUBLIC MEETINGS FAC IMP 57 300 90 079 0 147379 0 0 0 147379 267 AQUATICS CENTER FAC IMP 22,300 31,502 0 53 802 0 0 0 53 802 268 AB1600 PARKLAND IMPACT 390 500 752 754 0 1 143254 283 324 0 283 324 859 930 269 QUIMBY ACT PARKLAND IMF 65,900 22,952 0 88,852 0 0 0 88,852 TOTAL DEV IMPACT FEES 4,171,300 5,574,099 0 9,745,399 662,917 0 662,917 9,082.482 INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 52 600 221 253 0 273 853 256718 0 256 718 17135 629 LIABILITY INSURANCE (2 995 000 3 353 484 13800 372 284 2100834 0 2100834 (1,728550 630 TELEPHONE SUPPORT 362 400 905912 0 1268312 815011 0 815011 453,301 631 UTILITY FUND (363 300 3974360 0 3611060 3956740 0 3,956740 (345,680 635 FLEET SERVICES (154 000 9711211 442 700 9 999 911 9 393 692 0 9 393 692 606219 678 WORKER'S COMP (8 926 900 3932516 29 400 (4,964 984 3 491 533 0 3491 533 (8456,517 679 INFORMATION TECHNOLOG 1,241,600 4,455,157 0 5,696,757 5,096,069 0 5,096,069 600,688 TOTAL INTERNAL SERVICE 10,782,600 26,553,893 485,900 16,257,193 25,110,597 0 25,110,597 (8,853.404 TOTAL ALL FUNDS 1 39,892,800 1214,924,811 114,393,634 1269,211,2451218,400,725114,393,634 1232.444,359 I 36,766,8861 'The General Fund estimated endin9 balance of $12.497,720 includes $10,694,200 budget reserve; $1,803,520 undesignated balance that $860.400 was used for net carryover requests which leaves $943,120 as available undesignated as of 6/30/08. "The Refuse ending balance of $961,172 includes $618,000 for carryover requests which leaves an undesignated balance of $343,172. CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES YEAR END FISCAL YEAR 2007-2008 GENERAL FUND FY 2007-08 FY 2007-08 FY 2007-08 FINAL Last Revised UNAUDITED BUDGET ESTIMATE ACTUALS ESTIMATED REVENUE: Propertv Taxes $ 29,365,900 $ 31,394,500 $ 31,429,967 Other Taxes 76,452,200 69,095,000 69,013,817 Licenses & Permits 9,644,500 9,762,700 9,909,733 Fines and Penalties 1,335,000 1,530,000 1,581,909 Use of Monev & Prooertv 1,371,600 1,599,300 1,547,423 Interoovernmental 7,999,100 8,349,300 8,835,472 Charoes for Services 5,696,900 5,527,400 5,715,722 Miscellaneous 4,858,700 4,772,500 4,761,561 Total Estimated Revenues $136,723,900 $132,030,700 $132,795,604 Total Transfers In: $ 9,090,000 $ 9,951,000 $ 10,072,200 TOTAL ESTIMATED AVAILABLE: $145,813,900 $141,981,700 $142,867,804 ESTIMATED EXPENDITURES: Mavor $ 1,100,400 $ 975,000 $ 945,939 Common Council 615,200 600,000 507,747 Citv Clerk 2,178,200 2,114,700 2,115,628 Citv Treasurer 195,200 191,000 188,950 C itv Attornev 3,568,200 3,452,200 3,490,670 Code Compliance 4,119,800 3,897,000 3,930,618 Code Compliance Measure Z 130,600 92,600 36,800 General Government 9,191,300 8,900,000 8,264,823 Citv Manager 888,100 840,000 847,747 Human Resources 475,200 455,000 436,090 Finance 1,749,400 1,600,000 1,639,392 Civil Service 352,300 390,000 384,159 Develooment Services 7,295,400 6,100,000 6,038,894 Fire 34,233,500 34,325,100 34,220,758 Police 60,950,100 59,838,900 60,133,761 Police - Measure Z 5,171,600 5,661,100 4,799,732 Facilities Manaoement 4,554,500 4,225,000 3,994,018 Parks, Recreation, & Comm Serv 6,890,200 6,600,000 6,559,665 Public Services 6,432,200 6,250,000 6,109,959 Total Estimated Expenditures $150,091,400 $146,507,600 $144,645,350 Estimated Exoenditure Savinos $ 11,679,100 $ - $ - Net Carrvover Reouest $ - $ - $ 860,400 Total Transfers Out: $ 4,790,800 $ 4,259,900 $ 4,321,434 TOTAL EST DEDUCTIONS: $153,203,100 $150,767,500 $149,827,184 EXCESS 1 (DEFICIENCY) OF AVAILABLE OVER DEDUCTIONS $ (7,389,200) $ (8,785,800 $ /6,959,380) BEGINNING BALANCE 7-1-07 $ 18,596,700 $ 18,596,700 $ 18,596,700 ESTIMATED ENDING BALANCE $ 11,207,500 $ 9,810,900 $ 11 ,637,320 BUDGETED RESERVE Reserve for PERS Safety Costs $ 1,261,000 $ 1,261,000 $ 1,261,000 Reserve for future revenue shortfall 2,357,800 827,600 827,600 Reserve for Measure Z-D/strict Tax 110,200 808,700 1,692,000 Reserve for Tow Fee Set Aside 40,800 81,700 81,700 Reserve for DS Technology Fee - - - General Budget Reserve 6,831,900 6,831,900 6,831,900 Total Bud!leted Reserve $ 10,601,700 $ 9,810,900 $ 10,694,200 EST UNDESIGNATED 6-30-08: $ 605,800 $ - $ 943,120 VARIANCE FINAL BUDI UNAUDIT ACT $ 2,064,067 (7,438,383 265,233 246,909 175,823 836,372 18,822 (97,139 $ (3,928,296) $ 982,200 $ (2,946,096) $ 154,461 107,453 62,572 6,250 77,530 189,182 93,800 926,477 40,353 39,110 110,008 131,859 1,256,506 12,742 816,339 371,868 560,482 330,535 322,241 $ 5,446,050 $ (1,679,100 $ (860,400 $ 469,366 $ 3,375,916 $ 429,820 $ - $ 429,820 $ - (1,530,200) 1,581,800 40,900 - - $ 92,500 $ 337,320 VARIANCE LAST ESTI UNAUDIT ACT $ 35,467 181,183 147,033 51,909 151,877 486,172 188,322 110,939 $ 764,904 $ 121,200 $ 886,104 $ 29,061 92,253 1928 2,050 (38,470 133,618 55,800 635,177 17,747 18,910 (39,392 5,841 61,106 104,342 (294,861 861,368 230,982 40,335 140,041 $ 1,862,250 $ - $ 1860,400 $ 161,534 $ 940,316 $ 1,826,420 $ - $ 1,826,420 $ - - 883,300 - - - $ 883,300 $ 943,120 CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2007-2008 GENERAL FUND - Measure Z FINAL REVISED UNAUDIT BUDGET ESTIMATE ACTUAL FY 2007-2008 FY 2007-2008 FY 2007 -2008 ESTIMATED REVENUE District Tax Revenues 5,300,000 6,450,000 6,511,475 Total Estimated Revenues $ 5,300,000 $ 6,450,000 $ 6,511,475 Total Transfers In $ - $ - $ - TOTAL ESTIMATED AVAILABLE $ 5,300,000 $ 6,450,000 $ 6,511,475 ESTIMATED EXPENDITURES $ - Police 5,171,600 5,661,100 4,799,732 - - - Code Enforcement 130,600 92,600 36,800 - - - Total Estimated Expenditures $ 5,302,200 $ 5,753,700 $ 4,836,532 Net Carryover Request $ - $ - $ 95,300 Total Transfers Out $ - $ - $ - TOTAL ESTIMATED DEDUCTIONS $ 5,302,200 $ 5,753,700 $ 4,931,832 EXCESS (DEFICIENCY) AVAILABLE $ (2,200) $ 696,300 $ 1,579,643 ESTIMATED BEGINNING BALANCE $ 112,400 $ 112,400 $ 112,400 ESTIMATED ENDING FUND BALANCE $ 110,200 $ 808,700 $ 1,692,043 RESERVE FOR FUTURE COSTS 110,200 808,700 1,692,043 BUDGET EXCESS I (DEFICIENCY) $ - $ - $ - VARIANCE LAST ESTI UNAUDIT ACT 61,475 $ 61,475 $ - $ 61,475 861,368 55,800 $ 917,168 $ (95,300) $ - $ 821,868 $ 883,343 $ - $ 883,343 883,343 $ - .<,.,,' VI> > > ~\~ , CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2007-2008 wg_11III ~~~~'!j~:: ~<sgl~~ ~~I9.R~~i!X~T:;A.XES ~. ~---Il...,..J 4001 Current Secured 10,825,000 10,975,000 10,973,693 4002 Current Unsecured 550,000 526,000 530,779 4003 Prior Taxes 400,000 534,000 542,358 4005 Other 120,000 160,000 162,045 4006 Su lemental 1,200,000 1,950,000 1,971,639 4007 Prop Tx in lieu of VLF 16,270,900 17,249,500 17,249,453 aQ.talllIiilX~}~1tfillLJ _ lj'f209.!J3_65f9JIDIIai~JR91~_O.QJ I3Jml'!-~m~MJ @mIi.E~:8XES" ',"i~. 4221 Sales Tax 4220 Pro Tx In Lieu Sales Tx 4224 Utilit User Tax 4201/14 Franchise Tax 4222 Transient Occu anc 4223 Pro . Transfer Tax 4225 Sales Tax Public Safet 4215 Tow Franchise 4227 Measure Z District Tax 'O"tal in x 22,650,000 22,309,687 7,280,300 7,280,284 24,233,400 24,407,034 3,293,300 3,323,073 3,300,000 3,262,131 600,000 649,330 1,000,000 982,803 288,000 288,000 6,450,000 6,511,475 1.G.9.t0..a5.W.<'l~J RSJllilj1J3...'llB W~l)js~srp,;~G>lal2'g/ii1ITS:IiiiImi[ 6,075,000 4301 Business Registration 6,100,000 6,105,401 4330 Building Permits 900,000 650,000 646,352 4331 Mechanical Permits 300,000 215,000 208,594 4362 On Site Inspection Fees 600,000 1,185,000 1,183,749 4363 On Site Plan Check 500,000 300,000 341,996 4361 Construction Permits 250,000 285,000 300,801 4342 EMS Membershio 1,000 15,000 6,148 4336 Fire Code Permits 330,000 300,000 301,548 4337 Fire Plan Check 190,000 185,000 181,303 4351 Street Cut Permits 150,000 175,000 229,645 4333 Mobile Home Park Permit 30,500 27,200 26,374 4352 Misc Licenses & Permits 250,000 290,000 317,209 4303 Misc City Clerk Permits 10,000 5,000 3,490 4304 Misc Planning Permits 23,000 30,500 31,499 4360 Grading Permits 10,000 25,000 25,624 IIliTpt@j1icefl5e' & 'p"erriilt:Jltilli~__ El:9~~!P_QPJ ~1t46'2~QPJ ~T9~\W~ !i!J~E:.SJk..f)JlDr~ENAL TIES\\:. 4420 Parkin Citations 1,000,000 4410 General Fines 150,000 4411 Code Admin. Citations 100,000 4412 Fire Admin. Citations 85,000 4421 Vehicle Abatement Fines 0 mwJ1f.ine:~/Penalties i,i._n _1I_~?~2W.Q:Ol 1 ,209,205 153,371 145,468 73,865 o llI5_2,1.~.9.Q9J 148,693 11,307\ (19,221 4,779 142,358 8,358 42,045 2,045 771,639 21,639 978,553 (47) t2m9!m2it ~51467j ,~..l",.. ~ (5,840,313 (340,313) (2,070,116 (16' 1842,966 173,634 209,273 29,773 262,131 137,869' (250,670 49,330 (117,197 (17,197\ 0 0 1,211,475 61,475 mr~~;. .(~ 5,401 30,401 (253,648' 13,648 191,406 16,406 583,749 11,251 (158,004 41,996 50,801 15,801 5,148 (8,852 (28,452' 1,548 (8,697 (3,697 79,645 54,645 (4,126' 1826 67,209 27,209 (6,510' 71,510 8,499 999 15,624 624 .4.gp~2i3.~J "~V.tP3i3J 209,205 19,205 3,371 18,371 45,468 5,468 (11,135 8,865 0 0 :J;f2~Q!S09t _5Ms09~ - CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2007-2008 ~. ~~CBT~tIQf UtSE1.GlF.&MONEYAND PROp'E~;rIYJli 4505 Interest Earninqs 675,000 750,000 793,211 4520 Land & Buildinq Rental 326,000 450,000 407,302 4530 Parking Rental Fee 37,600 37,600 0 4922-26 Sale of Property 288,000 321,700 306,288 4540 Vending Machine Commissior 45,000 40,000 40,622 .ili:5'laIIMor\ew.&l8roperty l~m\m &1J.:3'1~1~600) Bt599J$.00:J ~al5.!1'7f423~ Ib1'r.f:R130VERNMENT AL"'~~ 4603 Motor Vehicle In Lieu 4621 Bookin Fee Subvention 4670 EDA & CDBG Reimbursemen 4651 Construction Reimb. 4606 Homeowner's Exem tion 4616 POST 4625 State-Mandated Costs 4673 Water Reimbursement 4671 SBIM Reimbursement 4615 Disaster Pre . Pro ram 4607 Off-Hi hwa Vehicle Tax 4619 Mutual Aid/Disaster Reimb. .talil r:l.ler,go:l/.ernr;nefiail 1,300,000 925,000 1,038,879 354,700 0 0 4,237,100 5,594,100 5,738,232 23,600 23,600 0 151,200 151,200 154,290 150,000 105,000 127,242 200,000 55,000 63,156 328,500 338,500 338,500 230,000 135,000 146,690 21,000 21,900 21,864 3,000 0 0 1,000,000 1,000,000 1,206,619 _1.a:9.:9~1:(jJ)J ~.a'S3:O:QI _rllp~~M-21 €1iI~~~ESIF...0.8{S.I:;;RV1CEiiiiiiiiiT 4731 Plan Check Fee 550,000 380,000 392,708 4789 Archival Fee - Devel Servs 45,000 35,000 36,723 4715 OS Technoloqv Fee 0 0 4880 EMS User Fee 230,000 230,000 227,341 4798 Storm Drain Utility Fee 270,000 260,000 288,709 4815 Weed Abatement 260,000 200,000 204,399 4733 Buildina Demolition 500,000 675,000 740,701 4714 Planning Develp Proiect 380,000 450,000 483,683 4305 Annual Alarm Permits 226,000 220,000 213,266 4780 Misc Develop Servs Charges 50,000 90,000 95,657 4766 Building Permit Review 30,000 65,000 67,470 4720 Plan Review Fee 230,000 135,000 131,366 4784 Plan Subdivision File Fee 300,000 78,200 78,511 4785 Non Subdivision Str Imp 100,000 200,000 205,199 4711 PW Subdivision 150,000 200,000 174,315 4718 Environmental 20,000 10,000 6,585 4735 Release Notice of Pendency 10,000 5,000 4,354 4863 Class Reqistration Fee 35,000 5,000 6,219 4862 Park Enerav Fee 5,000 5,000 4,312 4707 Passport Fees 100,000 100,000 99,200 4702 County Contract 487,000 487,000 487,000 4864 Swimminq Pool Fee 45,000 65,000 59,111 118,211 43,211 81,302 (42,698 (37,600 (37,600 18,288 (15,412 (4,378) 622 M1ff,;,5f.!l2'3J .(~1t8];Z.) (261,121 113,879 (354,700 0 1,501,132 144,132 (23,600' (23,600 3,090 3,090 (22,758' 22,242 (136,844' 8,156 10,000 0 (83,310' 11,690 864 (36' (3,000' 0 206,619 206,619 .813:6133';21 __Ji6.!lf17.i (157,292) 12,708 (8,277) 1,723 0 0 (2,659) (2,659 18,709 28,709 (55,601 4,399 240,701 65,701 103,683 33,683 (12,734 (6,734 45,657 5,657 37,470 2,470 (98,634 (3,634 (221 ,489 311 105,199 5,199 24,315 (25,685 (13,415 (3,415 (5,646' (646' (28,781 1,219 (688 (688 (800' (800' 0 0 14,111 (5,889' -- --- CITY OF SAN BERNARDINO GENERAL FUND REVENUE REPORT FISCAL YEAR 2007-2008 4861 Pro rm/Facilit Use Fee 65,000 60,000 65,516 4865 Non-Resident Fees 3,000 3,000 2,918 4710 Mise Plannin IBuildin 150,000 130,000 144,253 4743 PO Towin Release Fee 400,000 420,000 450,035 4745 Code Tow Release Fee 0 0 0 4790-6 Si nal MaintlEner 20,000 20,000 19,534 4802 Str Li ht Ener Fee 18,000 10,000 5,993 4701 Election Filin Fee 1,600 25,000 24,306 4747 False Alarm Fee 90,000 55,000 54,035 4810 Misc. Develo ment Services 6,000 18,500 21,842 4705 Utilit Collection Fee 50,100 50,000 10,776 4708 Fire Trainin Services 62,600 62,600 134,453 4881 Paramedic Reimb Contract 259,100 259,100 259,129 4786 Certificate of Com letion 0 0 0 4752 Fireworks Re ulato Fee 101,000 75,000 73,893 4753 Fire Archival Fee 2,500 4,000 3,955 4754 Fire Business Occu 50,000 40,000 31,461 4755 Fire Rental Ins 395,000 400,000 406,794 4767 Single Family Rentallnsp Pro 0 0 0 E!B96!.lliIDJ _~7/.~,00. _W.t5.Wt212 tv1lS:@IiI.!I!'~t;;l (~J!lJl1S 4906 Water Fund Contr. 4930 Sewer Contr. - Water 4931 Water Land Sales 4910 Admin Service Char e 4901 Misc. Other Revenue 4912 OffTrack Bettin 4741 Sale of Photos IRe orts 4740-5 Police Misc. Recei ts 4746 Pro ert Auction 4911 Restitutions 4905 Liti ation Selllement 4904 Drunk Driver Reimburml. 4928 Bookin Fee Reimburml. 4750 Investi ation Fee 4924 Damage Clain Recovery _o!aJity1isce.Ua.!1eQJ1~.l_~ 2,350,000 515,000 o 349,600 363,300 150,000 125,000 862,800 7,000 20,000 58,500 500 2,000 15,000 2,325,000 500,000 89,400 352,300 328,200 120,000 60,000 850,000 20,000 15,000 58,500 100 2,000 12,000 -- 516 5,516 182\ 182 (5,747\ 14,253 50,035 30,035 0 0 1466' (466) 112,007\ 14,007) 22,706 (694) 135,965' (965) 15,842 3,342 139,324 139,224\ 71,853 71,853 29 29 0 0 127,107' 11,107\ 1 ,455 145\ (18,539 18,539\ 11,794 6,794 0 0 _:aT.8~1 ~JI.~3.'22J 34,618 59,618 115,000 0 89,431 31 2,700 0 (54,223 (19,123) 117,368' 12,632 166,243 . (1 ,243 168,053 155,253 12,224 1776 1,619 6,619 543 1543\ 468 168\ 28 28 11,308 1,692 (14,553) (14,553) .X~;l) .(,1.QJ9.~9) I (a'Q28~296) 1.Z.6~f9.P411 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2007-2008 TRANSFERS - IN FY 2007-08 BUDGET FY 2007-08 REVISED ESTIMATE FY 2007-08 UNAUDIT ACTUAL VARIANCE REV ESTIMATEI UNAUDIT ACT ~c=::::=:::Jc::::===J~c:====J 'From Special Gas Tax For- $ 2,910,000 $ 2,910,000 $ 2,910,000 0 Street Maintenance-$2,339,900 Street Lighting - $470,100 'From Traffic Safety For - 1,550,000 2,229,000 2,296,931 67,931 Police Costs 'From 1/2 Cent Sales & Road Tax For- 250,000 250,000 250,000 0 Administration 'From Cultural Development Fund For- 417,000 617,000 617,000 0 Funding Fine Arts and Civic and Promotional Costs 'From Traffic Systems Const. For - 60,000 60,000 60,000 0 Administration 'From Old Fire Fund For - 350,000 350,000 350,000 0 Administration Reimb for Old Fire 'From Storm Drain Construction For - 132,700 132,700 132,700 0 Administration 'From Refuse Fund For - 2,682,300 2,682,300 2,682,300 0 Administration $1,910,500 Lease City Yards 600,000 Lease City Hall 55,200 Street Repair 50,000 NPDES Coord. 66,600 'From Sewer Line Construction For- 225,000 225,000 225,000 0 Administration 'From Sewer Line Maint. Fund For - 250,000 250,000 250,000 0 Administration 'From CFD 1 033-Fire Station Fund For - 115,000 105,000 105,000 0 Maintenance & Operation Costs 'From City Wide AD 994 Fund For - 8,000 0 3,169 3,169 Street Lighting CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2007-2008 -From Fire Equip Acquisition Fund For - Maintenance & Operation Costs FY 2007-08 BUDGET o FY 2007-08 REVISED ESTIMATE 50,100 FY 2007-08 UNAUDIT ACTUAL 50,100 VARIANCE REV ESTIMATEI UNAUDIT ACT o TRANSFERS - IN -From Transportation Fund For - Traffic Engineering Costs $80,000 Maint/Fuel All. Fuel Veh $60,000 140,000 140,000 140,000 o ...". .;!tJ9"@!01)@] r"~1fO,.",'~~2'f'r,\Oll C<<~1fGT(!)'7r'"l1h"0011 _\P~:;.l 'tP.tm:!les!L!~~~I~i.~..I 1f'J1~:4l!~' 'i1i~~lIIIlitrJ~. -From General Fund For - Operating Costs 29,400 29,400 29,400 o ~~F.l!J_~ -From General Fund For - Street Sweeping . ~C=::==:::C=::==:::c====:J 65,000 65,000 65,000 o IfiilE.liJSl~IIISE-a~J;!i:.~SJf..w.mm. -From General Fund For - Operating Costs "li@l$6~61liEBifAlF.l!J.I~ID.: -From General Fund For - Operating Costs 6,600 o o o TRANSFERS - IN CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2007-2008 FY 2007-08 BUDGET FY 2007-08 REVISED ESTIMATE FY 2007-08 UNAUDIT ACTUAL VARIANCE REV ESTIMATE! UNAUDIT ACT 1~~IDIn@]~~~~Sf.~~S~~ Il$.a~_8j]'!3_0.!3JlgIiQj'\JP.G_mlm~:is:a.IP_~11 :liJ~1a2{o.J)11 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2007-2008 TRANSFERS - OUT FY 2007-08 FY 2007-08 VARIANCE FY 2007-08 REVISED UNAUDIT REV EST! BUDGET ESTIMATE ACTUALS UNAUDIT ACT P.~,@MlGEfilEID(I!lF.I!JtilG' 'To Animal Control Fund For - $599,600 $ 506,500 $ 484,000 $ 22,500 Operating Costs 'To Library Fund For- 2,845,800 2,658,900 2,762,900 (104,000) Operating Costs 'To CATV Fund For- 552,300 543,600 499,900 43,700 Operating Costs 'To Baseball Fund For- 87,500 0 23,734 (23,734) Operating Costs 'To Central Services Fund For- 8,100 0 0 0 Operating Costs 'To Refuse Fund For- 65,000 65,000 65,000 0 Street Sweeping 'To Fleet Fund For - 442,700 442,700 442,700 0 Vehicle Replacement Costs 'To Cemetery For- 6,600 0 0 0 Operating Costs 'To Information Technology Fund For- 140,000 0 0 0 Operating Costs 'To Liability Fund For- 13,800 13,800 13,800 0 Operating Costs 'To Workers Compensation Fund For- 29,400 29,400 29,400 0 Operating Costs (6J~.!5~~:J .~~T~F,;/il~' 'P.liiliil. 'To General Fund For - Police Costs CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2007-2008 TRANSFERS - OUT FY 2007-08 BUDGET FY 2007-08 REVISED ESTIMATE FY 2007-08 UNAUDIT ACTUALS VARIANCE REV ESTI UNAUDIT ACT ~@MI1YmEL\lir~ft.:~~SYe@~IDIr~ 'To General Fund For- Administration 60,000 60,000 60,000 o IWi€H~1~~l!H!Yi.l!J~1!II0EW.~I!'E>P.M~t'J 'To General Fund For- Fine Arts & Civic Promotional .F.~IY1.TI@:F.Iil~LSililii~~rm1i~ 'To General Fund For- Administration of Fund .F.a.tl)1li'I~tY.1.le.~I.r~lF..w1l1l 'To General Fund For- Administration of Fund o 'C====:JC====:Jc::====Jc===::J 132,700 132,700 132,700 o Ea1 ["' -. ~ D L---JC::====C====:J~ 'To General Fund For- Administration Lease City Yards Lease City Hall Street Repairs NPDES Coord. 2,682,300 2,682,300 2,682,300 o $1,910,500 $ 600,000 $ 55,200 $ 50,000 $ 66,600 IF.e~~E6EWeF.mI~~~~SJli~l~ 'To General Fund For- Administration r:===::::c===Jc===:Jc=::.:=::::J 8,000 o 3,169 (3,169) TRANSFERS - OUT P.~0M .. 'NS @Ri!!&"!jjI@I:-JIIi.~~1!) <To General Fund For- Traffic Engineering $80,000 MaintlFuel All. Fuel Veh $60,000 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2007-2008 FY 2007-08 BUDGET FY 2007-08 REVISED ESTIMATE VARIANCE REV EST! UNAUDIT ACT FY 2007-08 UNAUDIT ACTUALS 140,000 140,000 140,000 o 1i5~ffi!ll"Ji!ljrr>>.L~~tiIS~IR"S~:l!J@11 CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM TO: Ways and Means Committee ~ Report II FROM: Barbara Pachon, Finance Director SUBJECT: FY 2008-2009 General Fund Budget Report DATE: October 23, 2008 COPlES: Mayor Morris; Council Members; Mark Weinberg, Interim City Manager Department Heads Attached, for your review, is the first budget report for FY 2008-2009. The report covers the three- month period of July through September. Included in this budget report is the revenue, expenditure, overtime, and personnel reports compared to the approved budget. As in prior budget updates, each report has been color coded for easy reference. Below is a summary on each attached report. The first report (White/Blue) is an update on revenue collections for FY 2008-2009. Through September 30,2008, we have collected 9.2% of budgeted revenues, which equals $12,366,706. At this same time last year we had collected $14,591,499 in revenues which is 11.0% of the actual amount of revenues collected for FY 2007-2008. It should be noted that Sales Tax revenues are about $500,000 less than last year's collection at this time. The Measure Z revenues appear to be less than last year also but this is the result of a timing difference of when payments were received in Finance. If adjusted for timing, the Measure Z revenue is actually about $100,000 more than what was collected at this time last year. Revenues collected by Development Services (Planning and Building Permits) are about $571,800 less than what was recorded at this time last year. This lower collection rate again reflects the slower economic conditions that are currently present. The Miscellaneous revenue category is down from the prior year collections mostly due to timing differences in two revenues collected from the Water Department. The City's Mutual AidlDisaster Reimb. Revenue collection is significantly higher this year than last year and should surpass the budgeted amount for this revenue. It should be noted that this increased revenue is off set by increased overtime expenditures in the Fire Department, which is what the City is receiving reimbursement for. The second report (Pink) is the regular expenditure report by Department. Department expenditures through September 30,2008, are $39,091,024 or 26.7% of the budget. At this same time last year we had expended $33,660,952 or 23.3% ofthe 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, 2008. The third report (Yellow) is the personnel report by Department. This report indicates how much in total personnel (salaries, benefits, overtime, etc.) has been expended compared to the approved budget. Ideally, 25% of the personnel budget should be expended at September 30, 2008. The fourth report (Purple) is the overtime report by Department. This report indicates the amount of overtime budgeted by each Department compared to the actual amount of overtime paid. As in previous years, the Fire and Police Departments are the largest users of overtime. The summary report at the bottom of the purple page indicates the total personnel expenditures for public safety. Please let me know if you have any questions. CITY OF SAN BERNARDINO FISCAL YEAR 2008-2009 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2008 DESCRIPTION ACTUAL 2007-2008 JUl-SEPT 2007-2008 PROPERTY TAXES 4001 Current Secured 10,973,693 - 0.0% 4002 Current Unsecured 530,779 - 0.0% 4003 Prior Taxes 542,358 - 0.0% 4006 Supplemental 1,971,639 - 0.0% 4005 Other 162,045 - 0.0% 4007 Prop Tx In Lieu of VLF 17,249,453 - 0.0% Total Property Taxes 31,429,967 - 0.0% MAJOR REVENUE SOURCES 4221 Sales Tax 22,309,687 1,740,167 7.8% 4220 Prop Tx In Lieu of Sales T 7,280,284 - 0.0% 4227 Measure Z-District Tax 6,511,475 1,072,236 0.0% 4224 Utilitv User Tax 24,407,034 4,319,933 17.7% 4603 Motor Vehicle 1,038,879 267,356 25.7% 4670 EDNCDBG Reimb. 5,738,232 - 0.0% 4201/11 Franchise Tax 3,323,073 26,259 0.8% 4906 Water Fund Contr. 2,384,618 484,693 20.3% Total Major Revenues 72,993,282 7,910,644 10.8% CITY CLERK 4301 Business Reoistration 6,105,401 1,553,463 25.4 % 4222 Transient Occuoancv 3,262,131 562,325 17.2% 4303 Mise Citv Clerk 3,490 690 19.8% 4422 Fireworks Adm Civil Pen - - 0.0% 4752 Fireworks Reoulatorv Fee 73,893 - 0.0% 4701 Election Filino Fee 24,306 21,788 89.6% 4707 Passport Fees 99,200 19,733 19.9% Total City Clerk 9,568,421 2,157,999 22.6% CODE COMPLIANCE 4411 Code Admin Citations 145,468 46,838 32.2% 4421 Vehicle Abatement - - 0.0% 4733 Buildino Demolition 740,701 78,378 10.6% 4735 Release Pendencv Notice 4,354 1,577 36.2% 4745 Code Tow Release Fee - - 0.0% 4748 Vehicle Repossession Fee - - 0.0% 4767 Sinole Familv Rentallnso - - 0.0% 4815 Weed Abatement 204,399 33,567 16.4% Total Code Compliance 1,094,922 160,360 14.6% FACILITIES MANAGEMENT 4420 Parkino Citations 1,209,205 127,609 10.6% 4520 Land/Buildino Rental 407,302 179,663 44.1% 4530 Parkino Rental Fee - - 0.0% 4540-41 Vendino Machines 40,622 870 2.1% Total Facilities Mgmt 1,657,129 308,142 18.6% BUDGET 2008-2009 JUl-SEPT % 2008-2009 COll 11,050,000 - 0.0% 540,000 - 0.0% 400,000 - 0.0% 1,200,000 - 0.0% 140,000 - 0.0% 17,800,000 - 0.0% 31,130,000 - 0.0% 23,000,000 1,227,722 5.3% 7,500,000 - 0.0% 7,050,000 738,037 10.5% 24,788,400 4,326,213 17.5% 800,000 241,338 30.2% 5,502,100 - 0.0% 3,100,000 42,821 1.4% 2,350,000 448,867 19.1% 74,090,500 7,024,998 9.5% 6,638,800 1,649,919 24.9% 3,100,000 544,055 17.6% 8,600 540 6.3% - 6,230 0.0% 75,000 - 0.0% 25,000 - 0.0% 100,000 13,777 13.8% 9,947,400 2,214,521 22.3% 240,000 45,239 18.8% - - 0.0% 675,000 81,951 12.1% 5,000 1,222 24.4% 25,000 - 0.0% - 1,535 0.0% 1,025,000 - 0.0% 200,000 33,911 17.0% 2,170,000 163,858 7.6% 1,350,000 89,961 6.7% 415,000 274,365 66.1% 30,000 - 0.0% 40,000 890 2.2% 1,835,000 365,216 19.9% CITY OF SAN BERNARDINO FISCAL YEAR 2008-2009 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2008 ACTUAL JUL-SEPT % DESCRIPTION 2007-2008 2007-2008 COLL FIRE DEPARTMENT 4880 EMS User Fee 227,341 49,324 21.7% 4881 Paramedic Reimb Contr 259,129 43,188 16.7% 4702 Countv Contract 487,000 487,000 100.0% 4342 EMS Membershio 6,148 - 0.0% 4336 Fire Code Permits 301,548 87,418 29.0% 4337 Fire Plan Check 181,303 37,850 20.9% 4339 Sale of Fire Reoorts - 674 0.0% 4412 Fire Admin. Citations 73,865 20,870 28.3% 4615 Disaster Prep. Reimb. 21,864 - 0.0% 4708 Fire Trainina Aareement 134,453 - 0.0% 4709 Hazardous Materials Fees - - 0.0% 4753 Fire Archival Fee 3,955 881 22.3% 4754 Fire Business OCCUD InsD 31,461 7,200 22.9% 4755 Fire Rental Inspection 406,794 102,538 25.2% Total Fire Department 2,134,861 836,943 39.2% HUMAN RESOURCES 4924 Damage Claim Recovery 25,447 0.0% PARKS & RECREATION 4864 Swimmina Pool Fee 59,111 49,490 83.7% 4861 Pro~rm/Facilitv Use 65,516 18,107 27.6% 4862 Park Enerav Fee 4,312 1,015 23.5% 4863 Class Reaistration 6,219 1,451 23.3% 4705 Utility Collection 10,776 - 0.0% 4865 Non-Resident Fees 2,918 812 27.8% Total Parks Dept 148,852 70,875 47.6% DEVELOPMENT SERVICES 4304 Misc Permits 31,499 8,677 27.5% 4330 Buildina Permits 646,352 203,456 31.5% 4331 Mechanical Permits 208,594 79,210 38.0% 4333 Mobile Home Park 26,374 - 0.0% 4351 Street Cut Permits 229,645 23,831 10.4% 4352 Misc. License/Permits 317,209 51,873 16.4% 4360 Gradina Permits 25,624 6,092 23.8% 4361 Construction Permits 300,801 152,328 50.6% 4362 On Site Permits 1,183,749 495,864 41.9% 4363 On Site Plan Check 341,996 109,772 32.1% 4710 Misc Plannin~ 144,253 30,129 20.9% 4711 Plannina Subdivision 174,315 15,640 9.0% 4714 Develp Proiect 483,683 104,417 21.6% 4715 DS Technolo~v Fee - - 0.0% 4718 Environmental 6,585 5,014 76.1% 4720 Plannina Plan Review 131,366 28,281 21.5% 4731 Plan Check Fee 392,708 126,312 32.2% 4766 Buildin~ Permit Rev 67,470 11,000 16.3% 4780 Misc Public Work 95,657 28,400 29.7% 4782/4 PW Subdivision 78,511 15,137 19.3% 4785 Non Subdivision Str 205,199 31,592 15.4% 4786 Certificate of Completion - - 0.0% 4789 Archival Fee 36,723 11,472 31.2% BUDGET JUL-SEPT % 2008-2009 2008-2009 COLL 430,000 34,401 8.0% 359,100 43,188 12.0% 487,000 243,500 50.0% 15,000 456 3.0% 368,000 93,648 25.4% 229,000 36,954 16.1% - 78 0.0% 65,000 35,031 53.9% 21,000 22,497 107.1% 62,600 1,900 3.0% 477,500 7,324 1.5% 4,000 774 19.4% 50,000 10,025 20.1% 510,100 154,795 30.3% 3,078,300 684,571 22.2% 90,000 14,226 50,000 34,018 68.0% 60,000 14,346 23.9% 5,000 390 7.8% 6,000 861 14.4% 50,000 - 0.0% 3,000 400 13.3% 174,000 50,015 28.7% 30,500 6,032 19.8% 615,000 154,015 25.0% 200,000 60,533 30.3% 27,200 - 0.0% 175,000 28,290 16.2% 385,700 44,848 11.6% 160,000 2,226 1.4% 250,000 61,670 24.7% 600,700 264,453 44.0% 300,000 (1,506 -0.5% 100,000 27,249 27.2% 100,000 15,301 15.3% 250,000 116,719 46.7% 96,900 8,505 8.8% 10,000 - 0.0% 150,000 14,961 10.0% 350,000 48,099 13.7% 65,000 21,735 33.4% 92,700 38,876 41.9% 75,000 (20,936 -27.9% 150,000 56,741 37.8% 22,600 3,312 14.7% 35,000 6,972 19.9% CITY OF SAN BERNARDINO FISCAL YEAR 2008-2009 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2008 ACTUAL JUL-SEPT % DESCRIPTION 2007-2008 2007-2008 COLL 4790-6 SiQ MaintlEnerQY 19,534 5,251 26.9% 4798 Storm Drain Utilitv 288,709 62,426 21.6% 4802 Str LiQht EnerQY Fee 5,993 2,364 39.4% 4810 Misc. Development Serv 21,842 - 0.0% Total Development Servs 5,464,391 1,608,538 29.4% POLICE DEPARTMENT 4215 Tow Franchise 288,000 72,000 25.0% 4305 Annual Alarm Permit 213,266 42,421 19.9% 4616 POST 127,242 27,344 21.5% 4741 Sale of Photos IRe ports 58,757 32,650 55.6% 4743 TowinQ Admin. Fee 450,035 96,755 21.5% 4740-5 Misc. Receipts 794,747 (60,823\ -7.7% 4747 False Alarm Fee 54,035 11,854 21.9% 4904 Drunk Driver Reimb 32 15 46.9% 4750 Investiqation Fee 13,692 2,270 16.6% 4928 BookinQ Fee Reimb 2,028 319 15.7% 4911 Restitutions 21,619 3,253 15.0% 4746 Propertv Auction 19,224 3,243 16.9% Total Police Department 2,042,677 231,301 11.3% MISCELLANEOUS 4225 Sales Tax Safety 982,803 175,645 17.9% 4930 Sewer Contr. - Water 500,000 250,000 50.0% 4931 Water Land Sales 89,431 - 0.0% 4505 Interest EarninQs 793,211 - 0.0% 4621 BookinQ Fee Subvention - - 0.0% 4901 Misc. Other Revenue 309,077 138,015 44.7% 4912 Off Track BettinQ 132,632 28,969 21.8% 4910 Admin Service Charae 352,300 - 0.0% 4606 Homeowner Exemption 154,290 - 0.0% 4410 General Fines 153,371 24,749 16.1% 4223 ProP. Transfer Tax 649,330 146,249 22.5% 4671 SBIAA Reimbursement 146,690 - 0.0% 4922-26 Sale of Property 306,288 30,489 10.0% 4673 Water Reimbursement 338,500 338,500 100.0% 4625 State-Mandated Costs 63,156 37,917 60.0% 4619 Mutual AidlDisaster Remb 1,206,619 135,653 11.2% 4905 Litiqation Settlement 57,957 511 0.9% 4607 Off-Hiqhway Vehicle - - 0.0% 4651 Construction Reimb - - 0.0% Total Miscellaneous 6,235,655 1,306,697 21.0% I TOTAL GENERAL FUND I $132,795,6041 $14,591,4991 11.0%1 ~ BUDGET JUL-SEPT % 2008-2009 2008-2009 COLL 20,000 - 0.0% 260,000 61,842 23.8% 10,000 16,800 168.0% 15,000 - 0.0% 4,546,300 1,036,737 22.8% 396,000 72,000 18.2% 220,000 42,169 19.2% 100,000 - 0.0% 30,000 3,959 13.2% 514,800 135,645 26.3% 800,000 (4,006 -0.5% 60,000 15,815 26.4% 100 - 0.0% 58,500 9,669 16.5% 2,000 958 47.9% 20,000 3,268 16.3% 10,000 - 0.0% 2,211,400 279,477 12.6% 1,000,000 171,180 17.1% 500,000 - 0.0% 40,000 - 0.0% 500,000 - 0.0% - - 0.0% 149,900 8,639 5.8% 120,000 24,439 20.4% 389,600 - 0.0% 150,000 - 0.0% 183,300 11,426 6.2% 600,000 24,782 4.1% 136,400 (10,309 -7.6% 850,000 1,275 0.2% 340,000 - 0.0% 50,000 - 0.0% 560,000 301,655 53.9% 10,000 - 0.0% - - 0.0% - 0.0% 5,579,200 533,087 9.6% I $134,852,100 1 $12,366,7061 9.2%1 CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30,2008 __'<<Ia:lTUAL~ r:1\:JL~SE~Til ...~ qg;e I 11:2:0:0.7120:0:8. ~07",'2(joi fElj(IiENDl MAYOR 945,939 221,555 23.4% COUNCIL 507,747 117,342 23.1% CITY CLERK 2,115,628 373,004 17.6% CITY TREASURER 188,950 45,039 23.8% CITY ATTORNEY 3,490,670 698,305 20.0% CODE COMPL 3,967,418 820,034 20.7% GENERAL GOVT 8,264,823 1,872,613 22.7% CITY MANAGER 847,747 197,162 23.3% HUMAN RESOURCES 436,090 107,607 24.7% FINANCE 1,639,392 366,4 75 22.4% CIVIL SERVICE 384,159 78,793 20.5% DEVELOP SERVICES 6,038,894 1,324,694 21.9% FIRE 34,220,758 7,917,058 23.1% POLICE 64,933,493 15,319,363 23.6% FACILITIES MGMT 3,994,018 1,083,813 27.1% PARKS 6,559,665 1,686,622 25.7% . PUBLIC SERVICES 6,109,959 1,431,473 23.4% mGM!i[ENIF.UtilDJiiij ISjI'!@fMli~! ~Lt!~r,~6A!9 2~3!5!t! _BGE I!lIJi!tSEe~~ ()8~2nii9 - I12ll.Q.8]2PP'9J1 _EXP.Efilg 1,024,900 207,730 20.3% 513,400 125,238 24.4% 1,728,200 420,910 24.4% 202,400 49,074 24.2% 3,055,000 739,981 24.2% 4,967,300 913,696 18.4% 9,306,600 2,703,514 29.0% 810,100 384,366 47.4% 500,000 99,886 20.0% 1,654,600 401 ,627 24.3% 290,100 77,969 26.9% 6,207,900 1,299,068 20.9% 33,780,900 10,048,120 29.7% 66,595,300 17,950,767 27.0% 3,728,600 770,460 20.7% 6,346,000 1,635,282 25.8% 5,819,500 1,263,336 21.7% g.$~1lJ~'8_0::0J 6:a9.,n9:i1ro2':4' 617.1'/J - - CITY OF SAN BERNARDINO FISCAL YEAR 2007-2008 GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30, 2008 ~AGlT~!R ~tlL~SEp~ ~~/o"'''''l ~~PFm::J~I.fl.TI~~~ ~2qQ7~2011~ t12PQ_7,j!2:O"0,~ I!=XJlEJlPJ MAYOR 714,805 161,479 22.6% COUNCIL 452,568 105,172 23.2% CITY CLERK 1,330,435 304,981 22.9% CITY TREASURER 168,817 37,264 22.1% CITY ATTORNEY 2,515,573 588,334 23.4% CODE COMPL 2,516,955 582,040 23.1% GENERAL GOVT (404,947) 75,476 -18.6% CITY ADMIN 805,012 186,393 23.2% HUMAN RESOURCE 371,883 93,946 25.3% FINANCE 1,328,131 288,549 21.7% CIVIL SERVICE 329,421 69,129 21.0% DEVELOP SERVICE 4,654,614 1,062,000 22.8% FIRE 30,292,820 7,314,402 24.1% POLICE 54,859,736 13,303,575 24.3% FACILITIES MGMT 2,106,370 503,252 23.9% PARKS 4,123,966 1,077,636 26.1% PUBLIC SERVICES 2,757,554 692,182 25.1% ;lQ:r~l,;1'cGENIF..U~[;).IiIII lU1!!!.I!l~~r7,Mj i$~~5l!l..1!lj ~~~3:t! D13,9QGl;;r..pl!"" ~ E~..iI IIIIII.~ ~008!200!!~ .._ O,o.!l~gMll. IE*~E~J~ 730,300 186,214 25.5% 452,200 115,356 25.5% 1,309,100 345,036 26.4% 181,300 43,491 24.0% 2,580,400 648,244 25.1% 3,491,500 666,760 19.1% 1,578,600 97,881 6.2% 761,500 376,177 49.4% 427,200 88,728 20.8% 1,476,100 349,571 23.7% 276,000 73,991 26.8% 5,009,800 1,101,022 22.0% 30,402,500 8,503,350 28.0% 56,525,600 14,534,626 25.7% 1,988,000 497,647 25.0% 4,029,500 1,119,014 27.8% 2,438,300 640,062 26.3% j.~i!['!fti2I!'~O,O~ j,$ll2J!'3A?J!;I;lOJ 2519~ _~_,'w ,_~ CITY OF SAN BERNARDINO FISCAL YEAR 2007.2008 GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2008 . 1.B:G.E!lJIII.I!J.L'mS:E.&TJ _~ 08 .9 .to.o:s~to.e'il ;l(eE~~ MAYOR 1,646 382 0.0% 0 68 0.0% CITY CLERK 0 0 0.0% 500 0 0.0% CITY ATTORNEY 1,997 662 33.1% 3,000 1,832 61.1% CODE COMPLIANCE 95,738 11,873 12.4% 35,500 21,542 60.7% HUMAN RESOURCES 0 0 0.0% 0 0 0.0% FINANCE 693 0 0.0% 500 294 58.8% DEVELOPMENT SERVICES 25,090 11,870 47.3% 26,500 295 1.1% FIRE 5,887,897 1,551,279 26.3% 4,469,500 1,814,333 40.6% POLICE 4,228,957 1,158,757 27.4% 2,920,000 779,050 26.7% FACILITIES MANAGEMENT 4,067 1,108 27.2% 4,000 589 14.7% PARKS & RECREATION 53,359 8,429 15.8% 10,800 21,690 200.8% PUBLIC SERVICES 125,767 27,035 21.5% 69,000 18,176 26.3% SUMMARY REPORT TOTAL PERSONNEL FOR PUBLIC SAFETY FIRE 30,292,820 7,314,402 24.1% 30,402,500 8,503,350 28.0% POLICE 54,859,736 13,303,575 24.3% 56,525,600 14,534,626 25.7%