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DOC ID: 1758 CITY OF SAN BERNARDINO—REQUEST FOR COUNCEL ACTION Budget From: Charles McNeely M/CC Meeting Date: 04/03/2012 Prepared by: Rebecca Garcia, (909)384-5122 Dept: City Manager Ward(s): All Subject: Mid-Year Budget Review for FY 2011-2012 Financial Impact: None. Motion: Receive and file the FY 2011-2012 Mid-Year Report. Synopsis of Previous Council Action: June 29, 2011 Resolution 2011-212 approved the FY 2011-2012 City of San Bernardino final budget. Sumortina Documents: Mid Year Report.RCA (PDF) Mid Year Report.Staff Report(PDF) MIDYEARRET (PDF) BUDREVEXP(GF ESTIMATED REVENUES EXPENDITURES) (PDF) BUDGFREV(GENERAL FUND REVENUE REPORT) FY 2012 FINAL(PDF) BUDSRF (Other Funds Revenue Report) M FY 2012 (PDF) BUDTRANSI(TRANSFERS IN) (PDF) BUDTRANSO(TRANSFERS OUT) (PDF) CITY OF SAN BERNARDINO — REQUEST FOR COUNCIL ACTION ' ' a From: Jason Simpson Subject: Mid-Year Budget Review for Director of Finance FY 2011-2012 Dept: Finance Date: March 28, 2012 Council Date: April 3, 20121 Synopsis of Previous Council Action: June 29, 2011 Resolution 2011-212 approved the FY 2011-2012 City of San Bernardino final budget. 0 N Recommended motion: } LL That the FY 2011-2012 Mid-Year Report be received and filed. w`o 3 a v Signature v rn a m Contact person: Jason Simpson, Director of Finance Phone: 5242 d } Supporting data attached: Staff Report, Attachments Ward: All v FUNDING REQUIREMENTS: Amount: r Source: a U K Finance: t: 0 a Council Notes: N d } Agenda Item: v No.: c a E L U N L Q Packet Pg.6 1.1.b CITY OF SAN BERNARDINO—REQUEST FOR COUNCIL ACTION STAFF REPORT INTRODUCTION Attached is the FY 2011-12 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. N On June 29,2011,the City adopted its final budget for FY 2011-12. The adopted budget was the c N second year of a two year budget. On August 23, 2010, the Council adopted the City Manager's c modified budget strategies which included 8% budget reductions from all Departments. These y budget reductions were accomplished in two tiers and were necessary to help balance both the a FY 2010-2011 as well as the FY 2011-2012 budget. Finance, working with each Department, w implemented the adopted budget reductions, and the budget reduction were included in the final u FY 2011-2012 adopted budget. > 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 m' half of the fiscal year to determine if actuals were on target after the full 8% budget reductions were implemented. The attached schedules of the Mid-Year Report provide the updated > projections for the General Fund for all other operating funds in the City. Each schedule of the Mid-Year Report includes a page number for easy reference and identification. N 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 beginning budget V fund balances for each fund. The last column of numbers on the report indicates the estimated m balances for each fund at 6/30/12. Most funds appear to be on target with what was estimated in the FY 2011-12 budget. The General Fund, however, is projected to have a $3.8 million m shortfall. w 0 0 a THE GENERAL FUND A The "Estimated Revenues and Expenditures — General Fund" report (page 7) provides an i overview of the General Fund. The first column provides the updated adopted budget for the General Fund for FY 2011-12. The FY 2011-12 budget has been updated to reflect the approved continuing appropriations/encumbrance carryovers as well as any other Council approved budget E amendments. The second column provides the current updated estimates for all the General r Fund revenues and expenditures. The third and final column provides the variance between what was budgeted and what is now estimated. a In summary, the General Fund revenues and transfers in are estimated to be about $342,300 more than the budget estimates. Total General Fund deductions are anticipated to be about $4,147,600 more than the budget estimates. These two items combine for a total estimated net shortfall of $3,805,300. This net shortfall assumes the General Fund budget reserve is maintained at the current $622,300. In addition to this net shortfall of$3,805,300 the General Fund has outstanding loan liabilities in the estimated amount of$3.6 million to EDA and the 1 Regional Circulation Development Impact Fee Fund (DIFF), which on the City's financial statement balance sheet will reflect a net negative $3 million. 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 $530,400 more than what was budgeted. Discussed below are some of the major highlights regarding General Fund revenues: 0 N Property Tar revenues are estimated to be a net $645,200 less than the budget. The major c reason for this shortfall is from the Prop Tax In Lieu of VLF. Since this revenue is calculated by > the State based on the City's assessed valuation and the City again had a decline last fiscal year LL in its assessed valuation this revenue was reduced for FY 2011-12. Current secured and w Supplemental Property Taxes were also slightly less than anticipated. d Sales Tar revenues for FY 2011-12 are anticipated to be about $1.2 million higher than what was anticipated in the budget. The City, like most areas in the State, continues to see growth m again in its Sales Tax and Property Tax In Lieu of Sales Tax revenues. m `m Utility User Tax revenue is projected to come in at budget. If weather temperatures are more or less aggressive during the second half of the year than this projected revenue estimate could v change. Measure Z-District Tax revenues are estimated to be higher than the original budget projections. Approximately $577,800 more will be collected in FY 2011-12 for a total of$6,227,800. In FY r 2007-08 the City actually received $6,511,475 in revenue from Measure Z which was about a $300,000 more than what is being received in FY 2011-12. W m Transient Occupancy and Business Registration net revenues are also anticipated to be slightly n more than originally estimated in the budget. Transient Occupancy revenues are estimated to be o $100,000 less than the budget and Business Registration is estimated to be $200,000 higher for a net gain of$100,000 to the General Fund. d Licenses and Permits revenue, highly dependent on building activity, is showing some growth :2 and is coming in about $546,000 above budget(not including business registration). Overall,the category (not including business registration) is expected to collect $2,378,900, which is w approximately$600,000 more than last fiscal year. t U W Fines and Penalties revenue is estimated to bring in about $499,700 less than the budget Q amount. This decrease in revenue is mainly due to the Administrative Civil Penalties, Administration Citations and Parking Citation revenues being less than anticipated. Money &Property as well as Intergovernmental Revenues are estimated to be slightly less than budget estimates by a total of$385,500. Motor Vehicle in Lieu and Interest Earning revenues account for the majority of the decreased revenues. 2 Charges for Service revenue are expected to be slightly higher than budget projections by $77,100. The majority of the revenues in this category are anticipated to be about what was anticipated in the budget. The Miscellaneous revenue category is projected to collect about$472,300 less than the original budget. The majority of this revenue shortfall is due to less revenue in the Misc. Other Revenue account than what was anticipated in the budget. There are not any one time revenue collections that are anticipated in FY 11-12 that were received in prior fiscal years. 0 N 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 LL transfers out) are projected to be approximately $132,833,900. General Fund departmental w budgets and transfers-out combine for a shortfall of $2,847,600. This shortfall added to the w projected savings goal of$1,300,000 that was already factored into the budget combines for a net estimated deduction shortfall of$3,805,300 for FY 2011 -12. v m Generally speaking, most departments are projected to have a budget savings. There are three m Departments that are anticipated to be over budget. These three Departments include the City Clerk Department, Fire Department, and the Police Department. On March 5, 2012, the Mayor } and Common Council approved a budget adjustment of$939,100 for the City Attorney's Office v for the costs associated with outside litigation. The City Attorney's Office would have been over budget had the Council not approved the request for additional funding. n The City Clerk Department is projected to be over budget by $233,800. There are two main r reasons for this overage. First, at the December 5, 2011, Council meeting the City Clerk's office °o. presented a request for an additional $200,000, which was needed for the February run-off election that was not anticipated at the time the budget was adopted. At the December 5 m meeting, the City Clerk proposed attempting to utilize savings in the Department to off-set the O1 costs and address the issue at the mid-year. Since no action was taken at the December 5 n meeting to amend the City Clerk's budget for these additional costs, there remains an anticipated budget shortfall of $200,000 for this item. Second, the remaining net budget shortfall is the result of payoffs to employees who resigned/retired during FY 2011-12. > v The Fire Department is projected to be over budget by$2,872,600. The majority of this shortfall is due to the Fire Safety Union not having a 10%pay reduction that was anticipated and included in the FY 2011-12 adopted budget. The remaining net budget shortfall of approximately $1.1 t million includes $775,000 in employee payoffs due to resignations retirements and the remainder is related to overtime costs. Due to the constant staffing provision in the Fire Safety a Memorandum of Understanding (MOU) most vacant positions have to be filled with overtime which costs additional money. The Police Department is the last Department projected to be over budget and the shortfall is estimated at $913,400. This net budget shortfall is the result of employee payoffs due to t resignations/retirements in the amount of $1,135,509. As is the case with other City 3 to reduce the deficit balances by ensuring that the charges to departments are appropriate and `.r reducing costs when possible. However, there has been an increase in Workers Compensation costs related to injury and illness, and the City's budget charges have not been able to keep pace. CONCLUSION The FY 2011-12 Mid-Year Budget Report is one of the first steps in beginning the FY 2012-13 budget preparation process. The estimates developed during the FY 2011-12 mid-year process provide the foundation for estimating the City's available fund balances for FY 2012-13. 0 N A major concern that needs to be noted is that the City's General Fund continues to be in an increasing weakening condition and immediate changes need to be made to reverse this financial condition, build the General Fund Reserve, and stabilize this fund. If these efforts are not made, LL insolvency or bankruptcy may result. The Council has an opportunity to resolve the issue and w change the City's course. If not,control may be taken out of the Council's hands. m RECOMMENDATION d m That the FY 2011-12 Mid-Year Budget Report be received and filed. M `m d r v 0 0 n v K m rn 0 0 n v `m m v c E E L U N Q V 5 Packet Pg. 11 departments, with fewer positions, there are less vacant positions to generate enough savings to cover the additional overtime costs that are needed and cover the employee payoffs. 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 6). 0 C? Special Revenue Funds — For most of the Special Revenue Funds the estimated ending fund balance at June 30, 2012, is in line with what was anticipated in the adopted budget. The Asset Forfeiture Fund is anticipated to end the year with a positive balance of$556,862 which is about LL $380,000 more than what was anticipated in the budget. The Refuse Fund is anticipated to end w the year with about a $1.2 million shortfall. This shortfall is the result of not enough increased business and no additional rate adjustments being done this fiscal year to cover anticipated expenses. This overage will need to be addressed because the City's General Fund cannot cover this shortfall. rn v M Capital Project Funds — For most Capital Project Funds, it is assumed that any budgeted m projects not completed in FY 2011-12 will be carried over into the new fiscal year; therefore no savings in expenditures is anticipated. Although projects may have been budgeted in full, in a reality,the completion usually spans multiple fiscal years. Internal Service Funds— Three of the Internal Service Funds (ISF) are projected to the end FY 2011-12 in worse financial shape than originally anticipated in the FY 2011-12 budget. The C three ISF are the Liability Fund, Fleet Services Fund, and Workers Compensation Fund. Below a is a brief discussion on each of these funds. M m The Liability Fund was originally anticipated to end FY 2011-12 with a negative $422,600. rn Based on current case activity it is now anticipated this fund will end FY 2011-12 with over a n $3.3 million negative ending fund balance. This ending fund balance includes current estimated expenditures as well as estimated future judgments and claims payable. v r The Fleet Services Fund has a$240,000 lower beginning fund balance than originally anticipated and it is projected to be about $500,000 over budget for FY 2011-12. Higher gas prices and higher maintenance costs on old vehicles primarily contribute to the overage. This overage needs to be addressed by either reducing expenditures or having user Departments pay more for t Fleet costs. m M The Workers Compensation Fund is projected to end FY 2011-12 with about a $1 million increased negative fund balance than what was originally anticipated. Because of GASB accounting rules, the City is required to show all of the City's unfunded liability for potential claims and judgments (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, there is a significant deficit balance. The City, over the course of the last several years, has worked to try 4 CITY OF SAN BERNARDINO lf,C SUMMARY OF REVENUES,EXPENDITURES,AND TRANSFERS MID YEAR FISCAL YEAR 2011 -2012 BEGINNING ADDITIONS TOTAL DEDUCTIONS ENDING BALANCE -------- FOR ------------------ TOTAL BALANCE e_ FUND/TITLE 7-1-11" REVENUES TRANSFER BUDGET EXPENSES TRANSFER DEDUCT 6-30.12 001 GENERALFUND- 2,044,100 1114,495,700 13,111,100 129,650,900 1130,085,600 1 2,748,300 1132,833,900 1 (3,183,000) SPECIAL REVENUE FUNDS: 105 LIBRARY 33100 72,200 M5,226)""'5)94,300 2,205,300 2205,300 0 106 CEMETERY 44,328 157,900 ,228 145,600 145,600 56,628 108 ASSET FORFEITURE 597,462 418,000 5,462 458,600 458,600 556,862 118 DRUG/GANG FUND 80,229 50,600 ,829 20,000 20,000 110,829 111 AIR QUALITY-AB 2766 100,025 251,900 1 925 257,500 70,000 327,500 24,425 119 Community Block Grant 0 3,583,000 ,000 3,583,000 3,583,000 0 124 ANIMAL CONTROL 118,200 1,476,000 500 1977,500 1,977,500 0 128 TRAFFIC SAFETY 204211 1752,200 989 552,200 1,200,000 1,752,200 204,211 132 SEWER LINE MAINT 2.008,594 3,218,000 594 3,715,700 1510900 5226600 6 133 BASEBALL STADIUM 57372 0 57,372 0 57,372 N 134 SOCCERCOMPLEX 305,975 409,500 715,475 453,100 453,100 262,375 6 775 PERPETUAL CARE FUND 340,000 340,000 134,400 134,400 205,600 cl 137 CFO 1033-Fire Station M&O 221 585,900 585 679 585 600 585 600 79 e 211 FIRE EQUIP ACQUISITION FD 113,900 113,900 80,000 80,000 33,900 n 208 VERDEMONT INFRASTRUCT 257,917 0 257917 257,900 257,900 17 T 527 REFUSE (408,097) 25,166,900 65,000 24,823,803 22,293,000 3,721,800 26,014,800 (1,190,997) LL TOTAL SPECIAL REVENUES 3,329,829 37,142,100 2,548,300 43,020,229 36,133,800 7,088,300 43,222,100 (201,871) w ASSESSMENT DISTRICT FUNDS m 251 Other Assessment Districts I ul 17,000 1 01 17,000 1 17,00011 1 17,000 1 0 y 254 Landscape Districts 1 0 1 1,072,000 1 200,000 1 1,272,000 1 1,272,000 1 1 1,272,000 1 0 K TOTAL ASSESSMENT DISTR 01 1,089,0001 200,000 1 1,289,0001 1,289,0001 01 1,289,000 1 0 y CAPITAL PROJECT FUNDS: v 126 SPECIAL GAS TAX 611,608 5,489,300 6 100 908 2,242,900 3,620,000 5 862 900 238 008 m 129 1/2 CENT SALES&RD TAX 2,699665 2,405,000 5,104,865 3,754,800 1,350,000 5,104,800 65 `m AB2928 TRAFFIC CONGST 6420 0 0 6420 0 0 6420 y INFRASTRUCTURE BK LOAN 9078 9,078 0 9,078 •p 241 PUBLIC PARK EXTENSION 4,500 4,500 0 4.500 f 242 STREET CONSTRUCTION 3,661,864 26,425,300 22,763,436 22,824700 22824,700 61,264 243 PARK CONSTRUCTION 667,662 1,457,800 2,125,462 2049600 2,049,600 75,862 244 CEMETERY CONSTR 52,339 600 52939 5,000 5,000 47,939 245 SEWER LINE CONSTR 3,589,720 115 000 3,704 720 3 479 700 225,000 3,704,700 20 246 PUBLIC IMPROVEMENT 1,134,022 1 000 1 i35 022 881 000 881 000 254,022 W 247 CULTURAL DEVELOPMENT 397730 201000 598730 357000 357000 241,730 W 248 STORM DRAIN CONSTR 3,245,733 178,000 3,423733 3,236,900 132,700 3,369,600 54,133 Q 258 PROP 113 FUND 2,816,246 2,816,246 2,294,800 2,294,800 521,446 W TOTAL CAPITAL PROJECTS 11,542,063 36,273,000 0 47,815,063 1 40,769,400 1 5,684,700 1 46.454.100 1 1,360,963 } DEVELOPMENT IMPACT FEE FD: f 261 LAW ENFORCEMENT IMP 132,820 52,300 185,120 148,700 148,700 36,420 262 FIRE PROTECTION IMPACT 333,536 25,700 359,236 160,300 160,300 198,936 m 263 LOCAL CIRCULATION SYST 521,863 24,000 545,863 514,400 514,400 31,463 E L 264 REGIONAL CIRCULATION SY 5,745,141 521,000 6,266,141 6,200,500 6200500 65,641 U 265 LIBRARY FACILITIES IMPACT 16,096 25,100 41,196 41,000 41 000 196 R 266 PUBLIC MEETINGS FAC IMP 396,345 10,500 406,845 0 406,845 267 AQUATICS CENTER FAC IMP 114,629 7,200 121,829 0 121,829 268 AB1600 PARKLAND IMPACT 1,712,935 52,000 1,764,935 1,179,200 1,179,200 585,735 269 QUIMBY ACT PARKLAND IMP 242,770 5,300 248,070 47,800 47,800 200,270 TOTAL DEV IMPACT FEES 1 9,216,1351 723,100 1 01 9.939,235 1 8,291,9001 01 8,291,900 1 1,647,335 INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 53,152 165,400 112,248 130,200 130,200 (17,952 629 LIABILITY INSURANCE 1147028 3,153,900 2006,872 5,006,100 338,100 5,344,200 3,337,328 630 TELEPHONE SUPPORT 94,300 1289,700 1,384000 1,301,900 1,301,900 82,100 631 UTILITY FUND 82812 3,714,900 3632,088 3,882,100 3,882,100 250,012 635 FLEET SERVICES 160,480 7,625,000 7,785,480 8145,000 8,145,000 359,520 � - WORKER'S COMP 10,202606 3,844300 6358,306 4,415,900 4,415,900 10,774,206 INFORMATION TECHNOLOGY 178,608 4,448,300 4,626,908 4,417,200 4,417,200 209,708 TOTAL INTERNAL SERVICE 11,052,210 24,241,500 0 13,189,290 27,298,400 338,100 27,636,500 14,447,210 TOTAL ALL FUNDS 1 15,079,917 1212,875,400 115,859,400 1243,614,717 1242,579,100 15,8597400 F298,438,500 14,823,783 'GF owes about$3.6m in loans which the liability on the balance sheet makes the undesignated fund balance an estimated negativ "Beginning fund balance and expenditures include the approved carryover funds from FY 10-11. Pik P9.112 CITY OF SAN BERNARDINO _ ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2011-2012 MID-YEAR GENERALFUND REVISED BUDGET MID-YEAR V FY 2011-2012 FY 2011-2012 FAVORABLE/ ESTIMATED REVENUE N Property Taxes 27,375,000 26,729,800 645,200 N Sales/District Taxes 31,127,500 32,937,300 1,809,800 Utility User Taxes 22,500,000 22,500,000 - N Licenses& Permits 7,832,700 8,578,900 746,200 } Other Taxes 6,476,300 6,376,300 100,000 Fines and Penalties 2,884,000 2,384,300 499,700 Use of Money & Property 837,000 658,000 (179,000) a Intergovernmental 3,308,300 3,101,800 206,500 d Charges for Services 5,940,300 6,017,400 77,100 m Miscellaneous 5,684,200 5,211,900 (472,300) Total Estimated Revenues $ 113,965,300 $ 114,495,700 $ 530,400 Total Transfers In $ 13,299,200 $ 13,111,100 $ (188,100) m TOTAL ESTIMATED FUNDS AVAILABLE $ 127,264,500 $ 127,606,800 $ 342,300 ESTIMATED EXPENDITURES v f Mayor $ 764,600 $ 747,100 $ 17,500 •• m Common Council 681,700 664,900 16,800 � City Clerk 2,262,400 2,496,200 233,800 City Treasurer 210,400 210,400 - y^ City Attorney 3,774,100 3,771,100 3,000 w General Government 3,802,200 3,425,400 376,800 City Manager 1,282,000 1,275,400 6,600 p Civil Service 365,400 356,400 9,000 Z w Human Resource 614,300 614,300 - IL Finance 1,764,900 1,754,600 10,300 w Community Development 5,705,700 5,474,300 231,400 w Fire 30,951,100 33,823,700 2,872,600 n Police 60,979,800 61,893,200 913,400 w Parks, Recreation, & Comm Service 5,175,300 4,894,000 281,300 w Public Works 8,872,300 8,684,600 187,700 m Total Estimated Expenditures $ 127,206,200 $ 130,085,600 $ (2,879,400) w Advance Loan $ - $ $ Total Estimated Expenditure Savings $ (1,300,000) $ (1,300,000) i= Total Transfers Out $ 2,780,100 $ 2,748,300 $ 31,800 w U. TOTAL ESTIMATED DEDUCTIONS $ 128,686,300 $ 132,833,900 $ (4,147,600) EXCESS (DEFICIENCY ) AVAILABLE $ (1,421,800) $ (5,227,100) $ (3,805,300) K w ESTIMATED BEGINNING FUND BALANCE 1 $ 2,044,100 $ 2,044,100 $ - w rc ESTIMATED ENDING FUND BALANCE $ 622,300 $ ,183,000) A (3,805,300) in m BUDGETED RESERVE c Reserve Related to Admin Civil Penalties 622,300 622,300 - d General Budget Reserve _ E u BUDGETED RESERVE $ 622,3001 $ 622,300 1 $ Q ESTIMATED OUTSTANDING LOANS $ 3,596,600 $ 3,596,600 $ ESTIMATED UNDESIGNATED 6.30-12 $ (2,974,300) $ (2,974,300) $ Packet Pg. 13 1.1.e CITY OF SAN BERNARDINO GENERAL FUND MID-YEAR REVENUE REPORT FISCAL YEAR 2011-2012 ACTUAL ACTUAL A BUDGET REVISED VAR . 2008-2009 2009-2 `.2011-2012 2011-2012 Over/(Und` N 0 N 4001 Current Secured 11,621,490 9,774,967 9,431,237 9,700,000 9,500,000 200,000 4002 Current Unsecured 603,367 573,633 592,374 600,000 580,000 20,000 N 4003 Prior Taxes 904,956 943,324 588,572 600,000 550,000 50,000 4005 Other 167,060 158,997 160,808 175,000 165,000 10,000 4006 Supplemental 903,455 347,167 175,520 300,000 200,000 100,000 4007 Prop Tx In Lieu of VLF 18,588,204 17,017,692 16,017,079 16,000,000 15,734,800 (265,200) ro Total Taxes 32,788,532 28,815,780 26,965,590 27,375,000 26,729,800 0 K OTHER TAXES m 4201 114 Franchise Tax 3,091,966 2,688,512 2,800,783 2,880,700 2,880,700 0 Im a 4215 Tow Franchise 421,542 437,461 364,047 495,600 495,600 0 � 4220 Prop Tx In Lieu Sales Tax 6,520,295 4,266,819 5,654,406 6,191,100 ],278,200 87,100 m 4221 Sales Tax 17,276,647 16,145,282 17,958,068 18,386,400 81,300 1,194,900 4222 Transient Occu an 2,517,102 2,222,113 2,507,283 2,600,000 00,000 100,000 a 4223 Prop. Transfer Tax 390,814 393,621 531,343 500,000 500,000 0 f 4224 Utility User Tax 24,355,172 22,630,460 22,089,888 22,500,000 22,500,000 0 •• 4225 Sales Tax Public Self 863,890 761,482 790,344 900,000 850,000 (50,000)_ n 4227 Measure Z-District Tax 5,804,472 5,157,200 5,766,495 5,650,000 6,227,800 577,800 �„ 61,241,900 Q L z 41 Business Registration 6,197,871 5,841,347 5,996 091 6,000,000 6,200,000 200,000 n 30 4303 Misc City Clerk Permits 2,383 4,477 4,119 4,000 4,000 0 e 4304 Misc Planning Permits 22,715 18,054 30,248 22,000 27,000 5,000 N 4330 Building Permits 498,626 545,164 489,493 500,000 500,000 0 4331 Mechanical Permits 144,792 161,319 157,861 160,000 160,000 0 4333 Mobile Home Park Permit 26,169 51,424 49,837 51,400 51,400 0 O 4336 Fire Code Permits 385,377 357,942 365,779 360,000 360,000 0 a w 4337 Fire Plan Check 141,512 99,671 103,753 100,000 100,000 0 4342 EMS Membership 2,172 30,319 9 555 20,000 11,000 9,000 w 7 4351 Street Cut Permits 295,086 418,071 183,369 150,000 400,000 250,000 w 4352 Misc Licenses&Permits 500,325 462,902 213,246 300,000 450,000 150,000 > 4353 Yard Sales Permit Fee 0 0 0 0 0 0 w K 4360 Grading Permits 9,626 7,201 6,847 5,000 2,000 3,000 O 4361 Construction Permits 122,992 56,222 41 620 25,000 70,500 45,500 Z 4362 On Site Inspection Fees 623,489 104,328 151,825 100,300 200,000 99,700 LL 4363 On Site Plan Check 209,377 25,780 106,559 35,000 43,000 8,000 QJQ Total License& Permit 9,182,512 8,184,221 7,910,202 7,832,700 8,578,900 W Z FINES AND PENALTIES w 4401 Unauthorized Sign Fine 0 0 0 10,000 1,000 9,000 4410 General Fines 135,876 245,684 102,896 200,000 200,000 0 ?u 4411 Code Admin. Citations 182,982 582,838 259,499 550,000 260,000 290,000 LL 4412 Fire Admin. Citations 96,767 64,976 73,570 60,000 60,000 0 f7 4420 Parking Citations 1,145,492 1,152,652 936,594 1,150,000 1,050,000 100,000 4422 Fieworks Adm Civil Penalty 15,729 7,223 8,114 10,000 10,000 0 m 4423 General Admin Civil Penalty 609,714 1,087,553 551,940 100,000 400,000 300,000 m 4424 Police Admin Civil Penalty 26,386 51,764 73,459 100,000 50,000 50,000 E 4426 Buildin Admin Civil Penal 5,500 13,000 7,940 3,000 3,000 0 4427 Fire Admin Civil Penalty 26,215 36,657 80,094 100,000 35,000 65,000 >G 4428 Code Admin Civil Penalty 5,400 136,787 189,320 600,000 312,800 287,200 Q 1429 Genral Admin Cities 0 0 0 1,000 2,500 1,500 Total Fines/Penalties 2,250,061 3,379,134 2,283,426 2,884,000 2,384,300 (499,70 Packet Pg. 14 1.1.e CITY OF SAN BERNARDINO GENERAL FUND MID-YEAR REVENUE REPORT FISCAL YEAR 2011-2012 ACTUAL ACTUAL ACTUAL BUDGET I REVISED VARIANCE DESCRIPTION 2008-2009 2009-2010 2010-2011 2011-2012 2011-2012 Over/(Under) N USE MONEY AND PROPERTY 4505 Interest Earnings 198,928 110,208 20,754 200,000 20,000 180,000 4520 Land&Building Rental 487,584 602,361 526,604 530,000 530,000 0 N 4523 ATS Land Rental 10,805 47,394 76,377 77,000 77,000 0 LL 4530 Parkin Rental Fee 550 300 660 0 0 0 `o 4540 Vending Machine Comm. 38,669 29,175 26,834 30,000 31,000 1,000 3 4922/4925 Sale of Property 5,120 1,964,718 2,546,549 0 0 0 m = Total Money&Property 741,6 ,754,156 3,156,270 ',000 (179,000) m IY INTERGOVERNMENTAL y 4603 Motor Vehicle In Lieu 817,737 711,559 946,143 324,400 0 324,400 v 4606 Homeowners Exemption 134,091 141,765 122,189 130,000 130,000 0 m 4615 Disaster Prep. Program 22,497 27,783 0 38,700 41,600 2,900 4616 POST 100,877 96,838 70,154 50,000 70,000 20,000 > 4619 Mutual Aid/Disaster Reimb. 795,269 506,326 828,155 600,000 600,000 0 -6 4621 Booking Fee Subvention 0 0 0 0 0 0 2 4625 State-Mandated Costs 88,703 255,962 256,505 200,000 300,000 100,000 ;p 4651 Construction Reimb. 22,012 0 0 0 0 0 4670 EDA&CDBG Reimb. 5,318,450 3,935,920 3,446 951 1,287,500 1,287,500 0 4671 SBIAA Reimbursement 153,530 159,630 162790 150,000 145,000 5,000 Q 4673 Water Reimbursement 349,600 358,600 775,059 527,700 527,700 0 Z 7,802,766 6,194,383 6,607945 00 3,101,800 LL N l; O N 4305 Annual Alarm Permits 202,957 200,394 178,918 260,000 220,000 40,000 4701 Election Filing Fee 1,064 14,874 978 20,000 20,000 0 4702 County Contract 487,000 487,000 487,000 487,000 487 000 0 4705 Utility Collection Fee 0 0 0 0 0 0 a 4707 Passport Fees 67,458 72,032 61,972 60,000 60,000 0 wu 4708 Fire Training Agreement 107,147 69,380 76,428 104,000 85,000 19,000 w 4709 Hazardous Material Fee 42,463 5,992 4,990 1,000 43,000 42,000 n 4710 Misc Plannina/Buildina 111,707 105,528 79,151 60,000 51,000 9,000 Z w 4711 PW Subdivision File Fee 26,548 18,629 28,488 20,000 30,0001 10,000 w 4714 Planning Develp Project 301,612 164,841 182,460 200,000 220,000 20,000 K 4715 CD Technology Fee 43,855 50,343 38,523 40,000 58,000 18,000 G 4718 Environmental 719 0 3,000 0 0 0 � 4720 Plan Review Fee 73,462 59,306 75,047 60,000 70,000 1 0,000 J 4731 Plan Check Fee 230,880 172,872 203.181 200,000 200,000 0 Q 4733/4734 Pro /Buildin Abate 765,997 726,641 1,301,753 750,000 750,000 0 W 4735 Release Notice of Pendency 7,316 18,502 12,344 15,000 12,000 3,000 Z w 4743 PD Towing Release Fee 543,470 366,285 383,351 518,900 518,900 01 t7 4745 Code Tow Release Fee 960 5,261 2,970 5,000 1,400 3,600 4747 False Alarm Fee 55,806 50,944 67,231 100,000 100,000 0 4748 Vehicle Repossession Fee 0 0 6,370 0 0 0 a 4752 Fireworks Regulatory Fee 67,233 65,756 69,838 67,000 62,800 4,200 G 4753 Fire Archival Fee 2,908 1,621 1,414 2,000 1,500 500 g m 4754 Fire Business Occup Insp 39,110 38,100 46,961 40,000 44,000 4,000 jj 4755 Fire Rental Inspections 540,541 578,649 551,948 550,000 550,000 0 m 4766 Building Permit Review 71,430 63,681 34,240 50,000 52,000 2,000 E 4767 Single Family Rental Insp 310,809 499,594 596,669 600,000 735,000 135,000 4768 Adm Cites-SFRIP 0 149,182 104,429 120,000 98,000 22,000 a 4770 Crime-free Renta Housing 0 0 0 104,100 56,000 48,100 4779 Blanket Inspection Fee 0 1,168 32,904 34,100 34,100 0 4780 Misc Develop Sews Chr s 96,408 41,896 57,935 50,000 40,000 10,000 4782/4784 Plan Subdivision Fees 19,356 327 24,924 10,000 1,000 9,000 Padret Pg. 15 CITY OF SAN BERNARDINO GENERAL FUND MID-YEAR REVENUE REPORT FISCAL YEAR 2011-2012 CTUAL ACTUAL ACTUAL BUDGET REVISED ��DESC IPTIbN � 2008-2009 2009-2010 2010-2011 2011-2012 2011-2012 ' N 4785 Non Subdivision Str Imp 174,480 27,682 34,402 30,000 30,000 0 0 4786 Certificate of Completion 14,656 4,031 7,038 5,000 2,000 3,000 N 4789 Archival Fee-Devel Servs 24,976 22,353 18,938 22,000 22,000 0 0 4795 Signal Maint/Ener 33,089 20,104 19,768 20,000 0 20,000 w 4798 Storm Drain Utility Fee 271,148 237,698 227,261 250,000 237,000 13,000 LL 4799 NPDES Bus Inspection 0 7,001 22,462 15,000 28,000 13,000 `o 4802 Str Light Energy Fee 16,800 2,938 178 0 0 0 3 4810 Misc. Development Service 6,936 3,373 3,373 5,000 5,000 0 °1 4815 Weed Abatement 150,733 174,268 168,804 175,000 202,200 27,200 4861 Progrm/Facility Use Fee 67,233 49,159 107,869 70,000 85,000 15,000 4862 Park Energy Fee 5,095 6,742 5 420 6,000 6,000 0 a 4863 Class Registration Fee 6,865 6,158 12,680 8,000 8,500 500 4864 Swimming Pool Fee 51,483 68,784 58,332 50,000 70,000 20,000 m 4865 Non-Resident Fees 2,767 1,502 1,610 1,000 1,000 0 y 4880 EMS User Fee 260,086 449,482 383,837 400,000 400,000 0 > 4881 Paramedic Reimb Contract 410,445 385,005 343,072 355,200 320,000 (35,200) 2-2 Total Cha es x:77.1 <o MISCELLANEOUS n 4740-5 Police Misc. Receipts 882,574 11005,530 11188636 900,000 1,100,000 200,000 " 4741 Sale of Photos/Reports 15,187 8,132 9,843 15,000 12,000 3,000 Q 4742 Pistol Range Fees 0 26,895 108,205 50,000 100,000 50,000 z 4746 Property Auction 3,886 12,186 5,434 7,000 5,000 2,000 LL 4750 Investigation Fee 43,010 35,236 34,227 45,000 45,000 0 a 0 4901 Misc. Other Revenue 441,035 2,468,743 659 036 895,300 200,000 695,300 4904 Drunk Driver Reimburmt. 0 0 0 0 0 0 u 4905 Litigation Settlement 135,681 1,317 10,341 0 0 0 F 4906 Water Fund Contr. 2,397,359 2,354,414 2,637 060 2,672,300 2,672,300 0 4910 Admin Service Char a 384,800 375,300 367,600 367,600 367,600 0 m 4911 Restitutions 11,468 15,542 19,017 20,000 20,000 0 y. 4912 Off Track Betting 110,107 91,986 78 547 100,000 90,000 10,000 w 4924 Damage Clain Recovery 80,617 109,568 60,711 80,000 80,000 0 Z 4926 CID Reimburmt 0 125,438 100,000 0 0 0 > 4928 Booking Fee Reimburmt. 3,274 2,112 2,017 2,000 2,000 0 4930 Sewer Contr.-Water 500,000 500,000 500,000 500,000 500,000 0 4931 Water Land Sales 52,782 0 0 0 0 0 z 4933 Hazmat Incident Recove 0 1,746 18 114 20,000 8,000 12,000 LL 4937 Street Knockdown 0 0 17,785 10,000 10,000 0 a�a 5,061,780 7,13 571 5,684,200 5,211,900 ( . W z 124,747,503 116,659,64 33,124 113,965,300 1114,495,70-0-F--5-3-0-40 w t7 w LL M m C E E L U N a Packet Pg. 16 CITY OF SAN BERNARDINO 11 OTHER FUNDS MID-YEAR REVENUE REPORT FISCAL YEAR 2011 - 2012 ACTUAL ACTU ° DESCRI 2008-2009 2009-2 105 LIBRARY FUND 4618 State Aid-Libraries 69,967 '0 70,052 30,000 0 30,000 4850 Miscellaneous Receipts 19,027 14,221 12,999 15,000 10,000 5,000 4851 Library Fines 39,619 28,264 24,912 25,000 25,000 0 4901 Misc Other Receipts 0 46,779 37,237 1 37,200 37,200 0 Total Library Fund 89,264 07,200 72,200 `- 106 CEMETERY 4505 Interest on Idle Cash 12,916 9,536 (1,694) 10,000 5,000 5,000 4775 Cemetery Burial Fee 20,928 22,715 13,727 10,000 11,500 1,500 4776 Sale of Vases 661 430 500 500 500 0 4777 Sale Concrete Boxes 8,430 10,068 5,237 5,000 4,500 500 4778 Sale Cemetery Plots 8,389 4,687 2,574 2,000 2,000 0 4901/4938 Misc Receipt/Perpetual Care Fd 2,000 0 318,700 134,400 134,400 0 Total Cemetery Fund 47,436 339,044 161,900 157,900 108 ASSE ITURE FU 4505 Interest on Idle Cash 8,869 10,965 2,170 8,000 8,000 0 4672/4675 Asset Forfeiture Federal DOJ 149,916 391,668 526,619 250,000 110,000 140,000 4927 Asset Forfeiture 138,897 114,934 143,012 1 75,000 300,000 225,000 ;68 66 . _.. 85,000 11 `AIR Q - 4505 Interest on Idle Cash 942 522 134 1,000 700 300 4626 Rideshare Reimbursement 245,794 233,643 225,913 240,000 246,000 6,000 )06 Water Department 5,200 5,200 5,200 5,200 5,200 0 Total Air Qualit y-A ` 36 239,365 1 230,979 1 246,200 1 251,900 5,700 118 DR 4505 Interest on Idle Cash 1,368 1,248 329 1,200 600 600 4927/4929 Asset Forfeiture-Drug/Gang 23,576 18,632 10,460 15,000 50,000 35,000 Total DrugfGang Fun' - 24,944 19,880 10,131 50,600 1 34,400 119 Community Block Gran- 4678 CDBG Allocation 0 0 0 3,229,900 3,229,900 0 4679 CDBG Allocation Carryover 0 0 0 353,100 353,100 0 Total Drug/Gang Fund 0 1 3,583,000 I.. 0: 124 ANIMAL CONTROL 4320 Animal License 349,477 273,151 273,973 300,000 270,000 30,000 4352 Misc. License&Permits 1,175 1,025 825 500 500 0 4410 General Fines 26,595 15,460 27,638 25,000 25,000 0 4430 Animal License Penalty 37,150 20,700 27,620 25,000 25,000 0 4756 Animal Adoption Fee 47,233 39,190 39,712 35,000 40,000 5,000 4757 Contractee Shelter Fee 779,644 750,890 907,720 1,014,800 1,014,800 0 4759 Apprehension Fee 32,466 15,900 2,056 20,000 20,000 0 4760 Board Fee 14,723 16,154 37 20,000 20,000 0 4761 Field Service Fee 15 65 115 200 200 0 4763 Owner Release Fee 24,718 17,748 20,439 25,000 25,000 0 4764 Vaccination Fee 16,437 14,683 13,140 14,000 10,000 4,000 4765 Microchip Fee 78,654 24,315 22,060 23,000 25,000 2,000 01 Miscellaneous Receipts 124 658 457 500 500 0 22 Sale of Equipment 0 0 0 0 0 0 mat Control Fund 1., 1,503,OOD CITY OF SAN BERNARDINO 12 OTHER FUNDS MID-YEAR REVENUE REPORT FISCAL YEAR 2011 -2012 AQ&J& I ACTUAL DESCRIPTION 2 2009-2010 ECIAL GAS TAX FUNC 4505 Interest on Idle Cash 26,510 4,571 46 5,000 1,000 4,000 4602 HUTA Pro 42 Replacement 0 0 1,964,191 2,276,900 2,276,900 0 4607 HUTA R&T 7360 0 0 0 0 0 0 4610 State Aid-2106 678,076 695,310 658,354 676,000 676,000 0 4611 State Aid-2107 1,467,881 1,493 358 1,429,002 1,441,900 1 441,900 0 4612 State Aid-2107.5 10,000 10,000 0 10,000 10,000 0 4614 Prop 111-Highway Users Tax 1102,887 1,120,482 1,062,330 1,083,500 1,083,500 0 4945 Reimbursement 0 0 0 0 0 0 Total Gas Tax Fund 128 TRAFFIC SA. 4440 CVC Fine 1,550, 1401 1,180,9991 1,400,000 1 1,200,000 200,000 4441 Nester Red Lights 857,421 984,637 613,479 267,000 552,200 285,200 Total Traffic Safety Fund - 7,920 2,434,777 1,794,478 1 1,667,0001 1,752,200 85,200 129 1/2 CENT SALES! 4505 Interest on Idle Cash 62,098 33,215 1 11,572 35,000 5,000 30,000 4613 1/2 Cent Sales Tax 2,570,323 2,259,537 2,313,044 2,500,000 2,400,000 100,000 4630 State Aid Street Construction 0 0 1 01 0 0 1 0 4945 Construction Reimbursement 0 0 1 0 1 0 0 1 0 Total 1/2 Cent Sal. 132 SEWER LIN 505 Interest on Idle Cash 71,086 54,069 506 25,000 18,000 7,000 320 Sewer Line Maint 3,059,926 3,122,218 3,164,303 4,175,000 1 3,200,000 975,000 4903 Refunds and Rebates 0 0 0 0 0 0 Total Sewer Line Maintenan 3,131,012 3,176,287 3,1 133 BASEBALL STADIUM 4505 Interest on Idle Cash 297 178 363 0 - 0 4924 Damage Claim Recovery 0 0 0 0 0 0 4901 Baseball Team Lease Agreement 10,000 0 0 0 0 0 Total B - 10,297 363 0 134 SOCCE 4505 Interest on Idle Cash 5,033 4,110 1,475 5,000 5,000 0 4520 Land &Building Rental 111,677 154,392 136,185 120,000 130,000 10,000 4528 Sponsorships 0 0 6,324 0 0 0 4530 Rental Fee-Parking 211,236 206,611 178,392 200,000 180,000 20,000 4861 Proc Iram&Facilities Fee 85 555 77,560 77,251 80,000 80,000 0 4862 Park Energy Fee 3,978 5,254 4,360 4,000 4,000 0 4901 Misc Other Revenue 0 0 10,270 4,000 10,500 6,500 To -er Fields 927 411,30 . 13,000 409,500 135 TRAFFIC CONGESTION FD .. 4505 Interest on Idle Cash 9,647 1 16,421 1,092 0 0 0 4635 Traffic Congestion Relief 1,736,686 1 1,849,954 1 0 0 4903 Refunds/Rebates 01 01 01 0 1 0 0 T 0 CF 4013 CFD 1033 5 ecial Tax 557,901 567,896 585,052 567,800 580,000 12,200 4505 Interest on Idle Cash 7,590 5,026 (1,420 5,900 5,900 0 Total CFD 1033-Fire Station . ;565,491 1 572,922 1 5 585,900 CITY OF SAN BERNARDINO 13 OTHER FUNDS MID-YEAR REVENUE REPORT FISCAL YEAR 2011 - 2012 ACTUAL ACTUAL AC REVISED VARIANCE DESCRIPTION 2008-2009 2009-2010 201- 2011-2012 Over/(Under) jB VERDEMONT IMPROVEMENT FUND 4505 Interest on Idle Cash 21,637 11,230 1,949 0 0 0 4512 Verdemont Infrastruction Fee 750 0 0 0 0 0 Total Verdemont Improvement Fund 240 INFRASTRUCTURE LOAN FUND 242 STREET CONSTRUCTIO 4630 State Aid-Street Constr. 0 0 2,017,403 0 0 0 4658 Federal Aid-FAU 1,888,984 22,458 6,388,515 17,377 100 17,377,100 0 4670 EDA Reimbursement 0 204,642 0 202,700 202,700 0 4671 IVDA Reimbursement 0 0 0 660,000 660,000 0 4677 Local Stimulus SANBAG 0 0 0 2,898,700 2,898,700 0 4901 Misc Receipts/Refunds/Rebates 0 0 250,000 1,702,400 1,702,400 0 4945 Construction Reimbursement/Misc 149,316 821,685 473,066 3,584,400 3,584,400 0 Total Street Constr. Fund 038,300 1 140487785 9,128,984 2 26,425,300 0 243 PARK CONSTRU 4505 Interest on Idle Cash 1,607 12,826 3,543 5,000 1,000 4,000 4620 State Aid Park Dev 610,016 0 723,773 1,120,800 1,120,800 0 4651 Construction Reimbursement 0 0 0 0 336,000 336,000 4670 EDA Reimbursement 0 0 0 0 0 0 4732 Park Development Fee 0 0 1,292 0 0 0 Total Park onstrucl "611,623 14 CEMETERY CONST 505 Interest on Idle Cash 984 750 (221A 1,000 1 100 900 4778 Sale Cemetery Plots 296 437 260 500 500 0 Total Cemete Constr. Fund i 1,280 1 187 245 SEWER LINE CONSTRUCTION FUND 4505 Interest on Idle Cash 87,115 59,275 8,557 60,000 1 15,000 45,000 4651 Construction Reimbursement 0 0 0 0 i 0 0 4821 Sewer Lateral Fee 0 0 0 0 0 0 4822 Sewer Connection Fee 54,850 96,001 152,813 100,000 100,000 0 Total Sewer Line Constr. Fund 141,965 155,276 1. 160,000 115,000 246 PUBLIC IMPROVEMENT FUND 4505/45091 merest on Idle Cash 39,459 25,492 5,646 0 1,000 1,000 4902 Contribution 0 0 0 0 0 0 Total Public Improvement Fund 39,459 25,492 (5,646) ,000 ,000 247 CULTURAL DEVELOP FUND 4505 Interest on Idle Cash 25,442 10,321 1,666 15,000 1,000 14,000 4335 Cultural Devel. Constr. Fee 312,711 134,859 149,896 200,000 200,000 1 0 Total Cultural Devel Const F - " 00 248 STORM DRAIN CONSTR 4505 Interest on Idle Cash 87,244 1 52 14,722 40,000 13,000 27,000 4651 Construction Reimbursement 0 277,463 0 0 0 0 4819 Area Drainage Plan Fee 0 1 0 0 1 0 1 0 1818 Storm Drain Fee 1 288,874 1 161,333 274,686 175,000 1 165,000 10,000 f 250 T 4505 Interest on Idle Cash 2,797 1 0 0 0 0 0 4630 State Aid Street Construction 0 0 0 0 0 0 CITY OF SAN BERNARDINO 14 OTHER FUNDS MID-YEAR REVENUE REPORT FISCAL YEAR 2011 - 2012 ACTUAL ACTUAL ACTUAL BUDGET REVISED VARIANCE 2008-2009 2009-2010 2010-2011 2011-2012 2011-2012 Overl(Under) .658 Fed Aid Street Construction 0 0 0 0 0 0 4803 Traffic System Fees 0 0 0 0 0 0 4945 Construction Reimbursement 0 0 0 0 0 0 Total Traffic Systems jW97 1 0 257 CITY W 258 PROP 1EFRMIW 4505 Interest on Idle Cash 1 78,846 1 36,591 13,904 0 0 0 4628 Prop 1 B Revenue 1 1,903,800 1 0.1 0 0 1 0 D 4945 Construction Reimbursement 0 71,400 0 0 D 0 Total PROP 1 B Fund 46 ; 3,904) 261 LAW F 4505 Interest on Idle Cash i 1,765 520 2,000 300 1,700 4824 Development Impact Fees 83,685 169,0951 34,740 t 40.0001 52,0001 12,000 Total Law Enforcement Impact Fee Fd 1 86,727 1 170,850 1 262 FIRE PROTECTION IMPACT FEE FD 4505 Interest on Idle Cash 9,034 8,591 2,191 5,000 700 4,300 4824 Development Impact Fees 78,901 189,798 44,664 50,000 25,000 25,000 4901 Misc. Receipts 104,213 30,346 0 0 0 0 Total Fire Protection Im act F 192,148 1 228,735 1 4 A 3 55,00U__ 25,700 263 LOCAL. .. - I. N., '505 Interest on Idle Cash 13,352 1 7,830 2,079 2,000 1,000 1,000 .824 Development Impact Fees 60,883 28,623 16,804 20,000 23,000 3,000 Total Local Gin-ulation Impact Fee Fd' 00 - 264 REGIONAL CIRCULATION IMPACT FEE 4505 Interest on Idle Cash 152,266 106,458 31,435 50,000 21,000 29,000 4824 Development Impact Fees 691,916 303,296 1 165,050 150,000 160,000 10,000 4901 Misc Receipts-Loan Repayment 1 1 340,000 1 340,000 0 844,182 1 409,754 1 133,615 1 521,000 265 LIBRARY FACILITIES IMPACT FEE FD 4505 interest on Idle Cash 339 1,294 157 1,000 too 900 4824 Development Impact Fees 9,378 84,972 20,170 25,000 25,000 0 Total Library Facilities Impact Fee F ,266 20,01 100: 266 PUBLIC MEETINGS FAC IMPACT 4505 Interest on Idle Cash 1 3,2 (1,500A 3,500 1 500 3,000 4824 Development Impact Fees 14,101 136,444 72,445 10,000 10,000 0 Total Public Meet! Fac Impact 267 AQUATICS CENTER IMPACT FEE FD 45051nterest on Idle Cash 1.184 1,622 471 2,000 200 1,800 4824 Development Impact Fees 4,794 1 43,389 1 10,3001 12,000 1 7,000 (5,000) Total Aquatics Center Impact Fee Fd 5,978 1 45,011 1 14,000 1 800) 268 AB 1600 PARKLAND IMPACT FEE FD 505 Interest on Idle Cash 16,117 29,341 7,195 40,000 2,000 38,000 .824 Development Impact Fees 45,144 985,741 253,859 50,000 50,000 0 Total AB 1600 Parkland Impact Fee Id 61,261 1,015,082 246,664 90,000 52,000 (38,000) CITY OF SAN BERNARDINO 15 OTHER FUNDS MID-YEAR REVENUE REPORT FISCAL YEAR 2011 -2012 - ACTUAL ACTUAL AC :CE DESCRI 2008-2009 2009-2010 201 der) 269 QUIMBY ACT PARKLAND 45051nterest on Idle Cash 3,911 4,194 1,027 5,000 300 4,700 4824 Development Impact Fees 76,504 94,995 0 5,000 5,000 0 Quimby uimb Act P kland Impact 41 U, 9 Sk (4,700) 527 F 4423 General Admin Civil 0 4505 Interest on Idle Cash 19 127 25,350 0 2,100 300 1,800 4830 Commercial Rubbish 64,822 49,395 3,003 3,600 0 3,600 4831 Commercial Bin Rent 25,599 601 697 800 400 400 4832 Commercial Bin Service 10,140,807 10,561,275 4,839,911 5,079,600 3,750,000 1,329,600 4833 Commercial Special 1,129,203 1,178,787 998,534 1,214,700 126,000 1,088,700 4837 Automated Commercial Rubbish 0 0 4,536,256 4,220,200 4,565,900 345,700 4840 Residential Water Billed 9,418,919 10,155,752 11,665,108 13,542,900 13,712,200 169,300 4841 Residential"B"Accounts 1,324,896 1,328,661 213,8051 0 400 1 400 4843 Dino Bin Service 2,830,053 2,509,371 2,130,203 1,956,400 2,500,000 543,600 4844 Commercial Penalties 19,274 34,659 3,147 3,800 0 3,800 4845 Residential Penalties 1,849 2,112 321 400 0 400 4846 Recycling Receipts 224,240 253,680 138,495 160,700 160,700 0 4901 Miscellaneous Other Revenue 689,985 442,168 646,520 607,700 351,000 256,700 4922 Sale Salvage Mater 86,253 130,408 3,569 0 0 0 4936 Collections Proceed 0 0 0 0 0 0 ota a use un ' 7 26,411,403 F91 CENTRAL SERVICES': 111111111111162 9.973 b29 LIABILITY INSURANCE FU 4505 Interest on Idle Cash 74,191 50,469 19,166 30,000 30,000 0 48971nterdepanmental Receipts 3,082,400 3,075,900 1 2,961,500 1 3,123,900 3,123,900 0 Total Liability Insurance Fund 3 ,126,369 1 2,9. 630 TELEPHONE SUPPORT FUND W11,999 4670 Economic Develo ment A enc 1,445 26,711 7,800 7,800 0 4673/4893 Water De t. Recei is 102,139 239,012 76,700 76,700 0 4897 Interde artmental Recei is 506,395 602,045 1,200,200 1,200,200 0 4901/4903 Misc/SBETA/Asst Districts 7,531 5,777 1 5,000 5,000 0 Total Telephone Support Fund 54,705 617,510 8' 0 631 UTILITY FUND 48971nterde artmental Receipts 3,850,201 3,957,400 3,885,553 3,544,600 3,544,600 0 4903 Misc/Asst Districts/LED Reimb 0 196,000 0 170,300 170,300 0 Total Utility Fund )1 4,15 ' 3,8 3,714,900 3,714,900 635 FLEET' 4670 Economic Development Agency 11,261 15,782 7,334 1,900 1 1,900 1 0 4897 Interdepartmental Receipts 7,120 565 6,733,555 7,358,797 6,750,300 6,750,300 0 4901 Misc/Asst Districts/SBETA/Sr Nutrition 89,914 104,549 0 56,800 1 56,800 1 0 4903 Refunds/Rebates 0 592,951 420,316 1 816,000 1 816,000 1 0 Total FIOLSAM 447 0 F7g ;97 Interdepartmental Receipts 3,478,694 1 3,458,461 1 3,406,571 1 3,494,300 1 3,494,300 1 0 4906 Water De artment 295,959 220,854 1 323,496 1 350,000 1 350,000 1 0 4901 Misc Receipts 941 2161 0 1 0 1 0 1 0 Total Workers'Compensate 0 CITY OF SAN BERNARDINO 16 OTHER FUNDS MID-YEAR REVENUE REPORT FISCAL YEAR 2011 -2012 ACTUAL ACTUAL ACT DESCRIPTION 2008-2009 2009-2010 201 _i9 INFORMATION TECHNOLOGY F 4670 EDA Reimbursement 0 0 35,584 51,400 51,400 0 4673 Water Reimbursement 710,700 539,600 557,850 461,900 461,900 0 4897 Interdepartmental Receipts 3,444,400 3,147,900 3,953,800 3,934,000 3,934,000 0 4901 Misc/SBETA/SANCAT/IVDA 366,328 6,181 9,950 1,000 1,0001 0 Total IT and 4,521,428 3, 18 - 00 4,448,300 GRAND TOTAL 76.691.166 1 6,9,7 lfll 11. 0,822,000 98,379,700 1 (2,442,300) CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2011-2012 TRANSFERS -IN MID -YEAR VARIANCE FY 2011-12 ESTIMATE MID-YEAR/ BUDGET FY 2011-12 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 N *From Traffic Safety For- 1,400,000 1,200,000 (200,000) S Police Costs 0 N *From 112 Cent Sales & Road Tax For- 1,350,000 1,350,000 0 LL Administration - $250,000 `o Street Maint. - $500,000 ; Street Lighting - $600,000 °- d m *From Cultural Development Fund For- 357,000 357,000 0 d Fine Arts & Civic/Promotional $357,000 a m `m *From Storm Drain Construction For- 132,700 132,700 0 r Administration v_ f *From Refuse Fund For- 3,721,800 3,721,800 0 n Administration $3,929,900 NPDES Coord 66,600 z Lease City Yards 600,000 � Lease City Hall 55,200 LL Street Impact 500,000 z Communicat/Grants 30,000 z Tree Trim Costs 70,000 r_ N *From Sewer Line Construction For- 225,000 225,000 0 z Administration 9 a *From Sewer Line Maint. Fund For- 1,510,900 1,510,900 0 m Administration $1,412,100 Right of Way Charge $254,900 E Tree Trim Costs 30,000 R Reimb Sewer Lift Costs $252,600 a *From CFD 1033-Fire Station Fund For- 573,700 585,600 11,900 Maintenance & Operation Costs *From Transportation Fund For- 70,000 70,000 0 Traffic Engineering Costs $40,000 Maint/Fuel Alt. Fuel Veh $30,000 Pacioet Pg.29 CITY OF SAN BERNARDINO 1.19 DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2011-2012 TRANSFERS -IN MID -YEAR VARIANCE FY 2011-12 ESTIMATE MID-YEAR/ BUDGET FY 2011-12 BUDGET *From Liability Fund For- 338,100 338,100 0 City Attorney Dept Budget TOTAL GENERAL FUND $13,299,200 $13,111,100 ($188,100) N O N TO ANIMAL CONTROL FUND: *From General Fund For- $ 449,100 $ 383,300 $ (65,800) Operating Costs LL 0 TO LIBRARY FUND: *From General Fund For- 2,066,000 2,100,000 34,000 Operating Costs w rn TO REFUSE: *From General Fund For- 65,000 65,000 0 00 Street Sweeping & Graffiti Program } -6 *From General Fund For- 0 00 Operating Costs z TO LANDSCAPE MAINT FUND y *From General Fund For- 200,000 200,000 0 w Operating Costs y z TO BASEBALL FUND 9 *From General Fund Fund For- 0 m Operating Costs z TOTAL OTHER FUNDS $ 2,780,1007$ ($31,800) Z) M GRAND TOTAL TRANSFERS-IN $16,079,300 1$15,859,400 ($219,900) E L U N Q Packet Pg. 30 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2011-2012 TRANSFERS -OUT MID -YEAR VARIANCE FY 2011-12 ESTIMATE MID-YR/ BUDGET FY 2011-12 BUDGET FROM GENERAL FUND: *To Animal Control Fund For- $ 449,100 $ 383,300 $ 65,800 Operating Costs To Library Fund For- 2,066,000 2,100,000 (34,000) c Operating Costs N 0 *To Landscape Maint Districts For- 200,000 200,000 0 } Operating Costs `o w *To Baseball Fund For- 0 m Operating Costs *To Central Services Fund For- 0 a Operating Costs m' A *To Refuse Fund For- 65,000 65,000 0 i Street Sweeping - $ 35,000 f NERAL FUND $2,780,100 $2,748,300 $ 31,800 n GAS TAX: F *To General Fund For- 3,620,000 3,620,000 0 O Street Lighting-$490,000 Street Maintenance-$3,130,000 a N Z TRAFFIC SAFETY: *To General Fund For- 1,400,000 1,200,000 200,000 r Police Costs O N Z FROM 1/2 CENT SALES/ROAD TAX: *To General Fund For- 1,350,000 1,350,000 0 Administration $250,000 m Street Maint $500,000 m Street Lighting-$600,000 E r v m FROM CULTURAL DEVELOPMENT *To General Fund For- 357,000 357,000 0 Fine Arts/Civic Promotional $357,000 NEW- *To General Fund For- 132,700 132,700 0 Administration of Fund Packet Pp.31 Ipj DOC ID: 1761 CITY OF SAN BERNARDINO—REQUEST FOR COUNCH,ACTION Budget From: Charles McNeely M/CC Meeting Date: 04/03/2012 Prepared by: Rebecca Garcia, (909)384-5122 Dept: City Manager Ward(s): All Subject: FY 2011-2012 Budget Balancing Measures Financial Impact: None. Motion: Approve the City Manager's proposed budget balancing strategies and authorize the Director of Finance to amend the FY 2011-2012 budget as approved by the Mayor and Common Council. Synopsis of Previous Council Action: June 29,2011 -Resolution 2011-212 approved the FY 20111-2012 City of San Bernardino final budget. Supporting Documents: Undated-3/29/2012 by Andrea Travis-Miller Page 1 0 ct Z�4N � � w • • '� bA c�z 4-� c3 V! o � V Q �' • �' cn ab Ct V O _ c Ct O �, ct o N d- r � i � M • ~ a� � O � a� Ct w C�3 c�z CA � U ct . � O . � N U rip CIO UO ct Ct O OU ct ct ClZ U ct O ct ct � D dj C7� >, ct O �., ct ct Ln � N O N N W � � N N rl ++ O N a N J O m �y C � O N O N O W V N O N J N N V 01 Q W n of M O N O m N O m O J N C a ry N n Q O N 0 00 — O � N J X n m cl 0 v o m oN n 0 � o J N U VI Q O M N O (p O W ap O tp O n O N m � o J N I Q a m n m n o ry o v N N O M � O J N f � Q � N � O N — O � N J Q ig N �p O N N N E .. w � ry a N J O N N C O � N 1 O' � O N N O W — O N � N J m m . 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Budget Strategies IO.Next Steps 1 4/3/2012 Budget Workshop Goals • Provide a clear financial update • Consider options and seek direction to balance the FY-11-12 budget • Review critical issues facing the City • Seek direction for closed session labor negotiations • Seek direction for the FY 12-13 and FY 13-14 budget cycle Financial Overview • Ongoing budget challenges are the result of the rapid economic downturn and slow recovery process • The collapse of the financial industry and the California State deficit continue to impact City revenue generating capabilities • State theft of local government property tax • Major sources of City revenue include: -Sales Tax -Property Tax -Utility User Tax 2 4/3/2012 Sales Tax Revenue %]53 W5 31.]68.U] R.896M1 39.589.9]1 23,390, 33,6IIAA 30,31z,m1 MuaIEWE. Meal 20 P I M111 2W]- Admi 2C A—IA unaWnd ...I.6 :W3 ]W1 3W5 30[6 EW1 3W9 1W9 EOIA 2.1x.11 Eo11 ro]E Property Tax Revenue 533 -- _ 015]00 E6,965,SW S6,R9,0.0 __ 33,PJ3,3ID _ u,na Ifie_ e,En.%s %3A33 PtlualEW3- "IT Mua13W8 P<tU.,EW4 M Atl..I EW]- MuelEWO� nautllEM Ealimaletl 3W3 N% EW5 EW3 EW] 2. 1. ME030 301030// 30/13013 3 4/3/2012 Utility User Tax Revenue EE 630 fd 3E.3M,OM ELPID.366 3Ef69,Pd EO,EM W3 Mutl3033- Relutl lM3 Mual lqM- MurI31R aWe13WS EM3 �uel3M4 tlENf VreWIRE ma1M l0]3 N% lW3 SS6 p zGOI NIB p'3W3 ID30 A14E011 N11 N1E General Fund Balances (Audited) 2000 to 2010 w.6Mm6 $16,OM,WO $14 WO sEZ,oM,600 $IO,000,oM $e,oM,oM $6.M,M $4,0..Mo $E,000,OM Iqm M EMJ EM3 3MZ EM3 200i zWS X4] zWe zM9 zmo ibllnr 4 4/3/2012 Revenues vs Expenditures (10 Year) -- .I.seoe - napoom 1. 3W3 M% 1. 166 l lW) EQ'8 lOA MW 3411 A13 �.aMel nevenun .MUel FrpeneiWr<r %20111 unaudited and FY 2012 is midyear prokNee FY 2001-2002 General Fund Expenditures Other Departments, Police, 42,004,232 31,446,995 45% 33% Fire, 21,041,818 22% Total Public Safety 67% 5 4/3/2012 Fiscal Year 2011-2012 General Fund Expenditures Other Departments, 35,083,600 Police, 81,181,400 28% 48% Fire, 30,927,600 24 Total Public Safety 72 FY 2011 -2012 Mid-Year Review General Fund • Estimated Revenue $ 127,606,800 • Estimated Expenditures $132,'833,900 • Mid-Year Projected Budget Deficit $3,805,300 FY 11-12 deficit is the result of: • $1.7 million Lawsuit • Retirement/Separation payouts- $2.5 million • City Attorney's Office- $940,000 I i 1 6 4/3/2012 Staffing Reductions Staffing reductions in FY08-09 87 Staffing reductions in FY09-10 86 Staffing reductions in FY10-11 77 Vacant positions in FYI 1-12 44.3 Total Deleted/Vacant positions 294.3 Retirement/Separation Payouts FY07- 08 to FY11-12 Fire $114.902 ' 5 - $71,51 FY27tT7--31176 ptlim 55726Q 20 $33,633 Ch X484 55 $7,&36 Tad $UTAH 13D $13,900 Fire $491,401 12 $41200 FY27062709 FLAW $2,146,438 35 S51327 alg(hbri 1 365 72 $17.971 Trial 538312n 118 $33.035 Fire $222,467 4 $55,617 FY2009-M10 Ftfw $798,168 11 $772555 Cll>er(Nhr� $595.78D 42 $14,185 Tale) 51.076357 $ 32B.367 Fire $131,011 11 $30,092 FY2910-2711 Pblim $1,3BD,380 27 $51,125 dhN 6-" BHely7 $BB5179 48 $13,51 Tad 323W-5M 87 $77,547 Rre $EEB,099 12 $57,425 FY2311-2712 Pofae $1,348 24 M178 Cater(N� $459,109 23 $19,961 Tad t2eolx vte 519 $42,374 Note:Total of 408 Payouts in the last 5 years 7 4/3/2012 Mid-Year Budget Recommended Actions Continue to freeze vacant positions 3 month general fund cost savings: $ 1,057,016 Proposed cuts by Depts. 3 month cost savings from depts.: $2,057,505 3 month misc. cost savings: $250,000 $3,364,521 Revenue Adjustments $450,000 $3,814,521 Mid-Year Projected Deficit $3,805,300 General Fund Vacant Positions and Salary Savings Summary for 3 months Office/Department Number of FY 11-12 Cost Savings Positions City Managers Office 3 $72,052 City Mayor's Office 1 $9,745 Community Development 2 $41,53 Fire 1 $505,692 Parks and Recreation 2. $53,782 Police 1 $303,32 Public Works 5 $70,88 Total 1 44. $1,057,01 8 4/3/2012 Strategic Budget Cuts Summary Office/Department FY 11-12 Cost Savings CityAtto me s Office $ City Clerk's Office $5,50( C' Council's Office $ City Mena er's Office $13,00 City mayors Office $11,42! Community Development _ $333,5 Finance $20,80 Fire $476,92 Human Resources $49,97 Information Technology $260,00 Library $50,00 Parks and Recreation $156,37 Police $400,00 Public Works $279,97 Sub Total $2,057,50 Misc.Cost Savings Eliminate Telephone fund from IT Balance $50,000 Eliminate Transfer/GF Contribution LIVID $200,000 Sub Total $250,000 Total Cost Savings $2 307,50 Direction? 9 4/3/2012 Critical Issues & Budget Challenges • Declining revenues • No General Fund Reserve • Escalating personnel costs • Separation/Retirement Payouts • 5 year average $2.33 million • PERS cost increases • Writ of Mandate • $1.5 million in FY10-11 • $1.7 million in FYI 1-12 • FLSA Lawsuit— Undetermined Critical Issues & Budget Challenges • Infrastructure challenges • Workers compensation, costs of liability claims • Water Costs Estimated at $1 million per year • Integrated Waste Shortfall - $1.4 million • Elimination of the Redevelopment Agency 10 4/3/2012 Closed Session Budget Strategies To build a better community, the City must address its structural deficit by- • Creating revenue enhancements • Continue to create greater efficiencies • Adopt reserve policy • Strengthening the economic base • Establish cost containment strategies 11 i 4/3/2012 I i Revenue Enhancement-Tax • Citywide Assessment District • Library/Parks Parcel Tax • Plastic/Paper Bag Tax • Increase Transient Lodging Tax Rate • Real Property Transfer Tax Note: Voter approval measures may take up to two years to implement. Revenue Enhancement-User Fees User fee analysis underway • Proposed fees to be presented to Council Suggestions to be Explored Further • Responses to parties, false alarms, and other nuisances • Lighting and utility charges for recreation facilities • Street sweeping fee • Recreation activity fees and charges 12 4/3/2012 Revenue Enhancement-Misc. Revenue Generating Ideas • Advertising space on City buildings and property • Advertising space on refuse trucks or buses • Naming rights for soccer complex or other facilities Revenue Enhancement Direction Voter Approval Required Yes No Citywide Assessment District Libra /Parks Parcel Tax Plastic/Paper Bag Tax Increase Transient Lodging Tax Rate Real Property Transfer Tax User Fees Responses to parties,false alarms and other nuisances Lighting and utility charges for recreation facilities Street Sweeping Fee Recreation activity fees and charges Miscellaneous Revenue Generating Ideas Advertising space on City buildings and property Advertisin=for on refuse trucks and buses Namin ri hts for soccer complex and other facilities Other Suggestions? 13 4/3/2012 Efficiency Strategies • Standardize the lien process utilized by various departments and ensure proper follow through to enhance collection • Tie property related invoices to the business renewal process • Video Conferencing to reduce fuel costs and personnel travel time • Implement the use of Cal Cards or credit cards for authorized purchasers • Purchase CNG/LNG vehicles for non enforcement use Efficiency Strategies Cont. • Sell end-of-life Police sedans to enforcement agencies rather than at auction • Consolidate Human Resources & Civil Service functions • Electronic Based Personnel Evaluations Method • Implement Telework program Note: Some measures require Charter amendments 14 4/3/2012 Efficiency Strategy Direction Efficiency Strategies yes No Standardize the lien process utilized by various departments and ensure proper follow through to enhance collection Tie property related invoices to the business renewal process Video Conferencing to reduce fuel costs and personnel travel time Implement the use of Cal Cards or credit cards for authorized purchasers Purchase CNG/LNG vehicles for non enforcement use Sell end-of-life Police sedans to enforcement agencies rather than atauction Consolidate Human Resources&Civil Service functions Electronic Based Personnel Evaluations Method Implement Telework program Other Suggestions? Cost Containment Strategies • Outsource refuse operations • Contract for Police and/or Fire services • Explore providing services to other cities • Consolidate Fire services with other agencies • Consolidate elections • Contract for graffiti removal • Managed competition Note: Some measures require Charter amendments 1s 4/3/2012 Cost Containment Strategy Direction Cost Containment Strategies Yes No Outsource refuse operations Contract for Police and/or Fire services Explore providing services to other cities Consolidate Fire services with another agencies Consolidate elections Contract for graffiti removal Managed competition Other Suggestions? Next Steps • Budget Balancing Strategies to be presented for Council approval-April 16, 2012, meeting • Refer discussion regarding FY 2012-13 and FY2013-14 Budget Strategies to the Budget adhoc Committee and/or Ways and Means for recommendations and direction to staff by May 1, 2012 • Select revenue and efficiency strategies for further consideration • Complete updated user fee study and present updated fees for Council approval • Develop an Economic Development Plan 16 O �� v O IA Charles McNeely said that this report was an infortnationaVoverview item, and suggested that the MCC not take action at this meeting,but consider the information,put the issue on the 4/16 agenda for consideration or referral to Ways and Means and/or the Budget Ad Hoc committees and provide staff direction at that point. Former Fhrance DIrector Barbara Pachon gave an overview of the ongoing budget challenges, including a mid-year budget deficit of$3.183 million, attributed to a$1.7 million lawsuit, $2.5 million in retirement/separation payouts and an increase in the City Attorney Office budget. There was discussion about a deficit in the city's liability fund, and a need for it to be more robust. Mr. Penman counseled the MCC that the amount in the liability fund does not indicate the amount the city would be likely to pay in claims, but is an insurance policy against them and said that the mid-year budget did not reflect an accurate description of the amount the city would spend in the coming three months for existing or new claims. 0 0 lA Kelley/McCammack AA-1� For staff to report to the council about creating two reserve funds: one for the City overall and another fund to cover payoffs of pay off vacation and sick time accruals. Is Charles McNeely discussed budget balancing measures, including keeping vacant positions within several deparments vacant for the remaining three mnths of the FY, and strategic budget cuts from several departments that amount to a$2.625 million savings for FY 2011/12. Discussion ensured about the sources of the proposed cost cuts; McNeely said he'd provide a complete list to the council by April 4. iB AA A4A-1 Refer the matter to the Budget Ad Hoc committee for discussion and then bring the matter to council. { 3A Under Item#3, Finance Director Jason Simpson discussed proposed revenue enhancements and cost containment strategies including revenue enhancements such as taxes and user fees, j standardized lien processes, contracting services such as refuse and public safety, and providing services to other cities. There was discussion about need for greater scrutiny of the contracts/purchase orders under$25,000. Simpson said the New World Financial system makes that easier, and can prodice monthly reports of all the Purchase orders written each month. I I i i Q � 3A Shorett/Marquez Keep the level of contracts needing council approval at $25,000 and above,but require that the council receive a monthly accounting of all the contracts and purchase orders for less than $25,000.