HomeMy WebLinkAbout01- Finance CITY "OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: BARBARA PACHON, Subject: Mid-Year Budget Review
DIRECTOR OF FINANCE Fiscal Year 1998-1999
Dept: FINANCE ORIGINAL
Date: February 18, 1999
Synopsis of Previous Council action:
7/6/98 - Resolution 98-198 Approving and Adopting the Final Budget for PY 1998-1999. q
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Recommended motion: re Ayenoa lten,
City ClerkICDC Secy
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That the Mayor and Common Council receive and file the FY 1998-99
Mid-Year Budget Report.
signature
Contact person: Barbara Pachon. Director of Finance Phone: x - 5242
Supporting data attached: Staff Report Mid-Year Budget Report Ward:
FUNDING REQUIREMENTS: Amount: N/A
Source: (Acct No.) N/A
(Acct Description)
Finance:
Council Notes:
Agenda Item No..
12_ -99
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
FY 98-99 MID-YEAR BUDGET REVIEW
STAFF REPORT
INTRODUCTION
Attached is the Mid-Year Budget Analysis. This report is designed to keep the Mayor and
Council informed of the current financial position of the City and to provide an early indication
of the upcoming fiscal year budget outlook.
Each year in January, the City Administrator's Office and the Finance Department, as well as
individual departments, review revenues and expenditures for the first half of the fiscal year to
determine if actuals are on target with projections, or if there is a savings or shortfall from
original projections. The attached report includes updated projections with a detailed analysis
of the General Fund as well as a summary review of other operating funds. For easy reference,
each page of the Mid-Year Budget Review has been color coded.
FUND BALANCE
The Summary of Revenues, Expenditures, and Transfers (blue report) provides a summary
overview of all the major funds in the City. The first column of numbers provides the audited
beginning fund balance for each fund. The last column of numbers on this report indicates the
estimated balance for each fund at 6/30/99.
General Fund Balance - The actual FY 98-99 beginning General Fund Balance is $4,655,330.
Included in this amount are the FY 97-98 General Fund continuing appropriations, encumbrance,
and revenue carryovers in the net amount of$232,000. The revised estimate for the FY 98-99
ending fund balance is $1,083,000. This means that our goal of budgeting a reserve of
$2,500,000 is short $1,417,000. This shortage is due to a number of factors including: a
revenue shortfall of$358,800 (General Fund and Animal Control Fund); expenditures savings
("vacancy factor") are expected to be $975,400 lower than projected; and there was a net
increase in appropriations of$82,800 during the first six months of the fiscal year. These factors
are discussed in greater detail in their respective sections below.
Other Fund Balances-Although Refuse is projected to have expenditure savings and additional
revenues, the Refuse Fund overall will experience a deficit this year. This is due to the Refuse
rate increase not going into effect until three months into the fiscal year. Additionally, the
Refuse Department had a number of final lease payments to make this year that they will not
have to budget for next year. It is anticipated that this deficit will be eliminated next year with
a full year of revenues at the new rate and less expenditures for lease payments.
The Stadium Fund is projected to have a deficit of approximately $787,000 at 6/30/99.
Expenditures have increased due to the recent contract with a marketing firm to market and
manage the stadium, and increased electric costs. Revenues have been conservatively estimated
to be approximately $22,386 higher than last year, but still below budgeted amounts. Additional
revenue that might be generated by the new stadium management firm has not been included in
estimates.
REVENUES
General Fund Revenues-The Estimated Revenues and Expenditures General Fund report (pink
report) provides a summary of the General Fund revenue estimates by category. The estimated
General Fund revenues are projected to be $450,100 lower than originally budgeted. The yellow
report provides a detailed analysis of the projected General Fund Revenues.
As the Mayor and Council is aware, there is expected to be a shortfall in Utility User's Tax
revenue of approximately $675,700. Known factors such as electric rate reductions and the
decrease in the City's Utility User's Tax rate have already been factored into projections.
Preliminary investigative staff work indicates that there may be problems with the way utility
companies are billing and collecting the utility tax. Accordingly, the City has contracted with
a consulting firm that has experience auditing utility user's tax revenue. Subpoenas allowing the
City to review billing records of certain utility companies have already been obtained. Staff will
keep the Mayor and Council updated on the progress of the audit as it continues.
Sales tax is estimated to be on target, with only a slight .35% increase over budget for a total
of$21,550,000. Business Registration Revenue is expected to be $120,000 less than budgeted,
but this reduction will be offset by an expected increase of$79,000 in Transient Occupancy Tax.
The Police Department projects that, combined, the towing franchise and release fees established
during the FY 98-99 budget process will actually be 6% higher than budgeted for an additional
$22,700. This will offset the $49,000 shortfall that is expected in false alarm fee revenues.
Other Funds - The Special Revenue Funds Revenue Report (green report) provides a detailed
analysis of all the other funds' projected revenues. In general, the revenue projections for the
majority of the other funds are on target with the exception of the following: Refuse and Asset
Forfeiture are expected to exceed budgeted projections; Animal Control and the Baseball
Stadium are projected to have revenues lower than originally budgeted.
Refuse budgeted revenues conservatively because at the time the budget was prepared, the
Mayor and Council had not yet approved the rate increase. The Asset Forfeiture Fund received
additional revenues due the unanticipated resolution of some older forfeiture cases that were
pending.
Animal Control's revenue shortfall is attributed primarily to the delay in hiring part-time
employees for the licensing canvassing program. These positions should be filled by the end of
the month. Although revenues for the Baseball Stadium are conservatively estimated to be lower
than budgeted, they are still expected to increase over last year's amount by approximately
$22,386.
EXPENDITURES AND THE VACANCY FACTOR
General Fund Expenditures - The Estimated Revenues and Expenditures General Fund report
(pink report) provides a list by department of the estimated General Fund expenditures. It is
projected there will be an estimated expenditure savings in the General Fund of $2,032,100.
Savings from Animal Control, CATV and the Library (these funds are subsidized by the General
Fund through transfers) total $95,200. Combined, total expenditure savings are projected to be
$2,124,600. This is $975,400(30%) short of the target expenditure savings goal of$3,100,000.
The report entitled Comparison of FY 1998-99 Mid-Year Expenditure Savings to Vacancy Factor
Goals (peach report) gives a breakdown of the vacancy factor by department.
The Mayor's Office, Council Office, Finance Department, City Administrator's Office, Code
Compliance, Human Resources, Police Department, Parks and Recreation, Animal Control,
Facilities Management, and Code Compliance have all met or exceeded their target goal
amounts.
However, at this time it is projected that the following departments will not be able to meet their
target goal amounts: Library, CATV, Public Services, Development Services, Civil Service,
City Clerk, and City Attorney.
As was discussed during the budget process, each department was directed to try and achieve
the target goal amount of expenditure savings assigned to them. The target amounts were based
on previous years' history of expenditure savings. Generally, the majority of expenditure
savings is based on staff vacancies. Departments with a large number of vacancies were able
to achieve their level of expenditure savings. Departments with fewer vacancies were not able
to meet their goals.
The Fire Department cannot meet its target goal of $200,000 and it appears that they will
exceed their budget by $267,100 due to the use of a high level of overtime to meet constant
manning requirements.
General Government is expected to exceed budget by $351,600. However, this is due primarily
to a change in the way the Tax Anticipation Revenue Note (TRAN) has been booked. Although
the TRAN expenditure has increased by $350,000, the interest premium revenue from the TRAN
has also increased by approximately $350,000, so the net effect on the General Fund is zero (see
yellow report - General Fund Revenue Report).
Other Funds - Estimated expenditures for other funds can be found summarized on the
Summary of Revenues, Expenditures, and Transfers Report (blue report). In general,
expenditures for all other funds are on target or lower than budgeted with the exception of the
Baseball Stadium. Due primarily to an increase in electric costs, it is projected that the Baseball
Stadium will exceed budgeted amounts by $44,800.
TRANSFERS
The final set of reports, Transfers In and Transfers Out (purple report) provides the revised
estimates for each transfer. As indicated by the report, transfers are generally on target with
the following exceptions: the transfer to the Animal Control Fund from the General Fund was
increased by $45,700 to cover the fund's net shortfall; the transfer to the Library Fund from the
General Fund was decreased by the amount of expenditure savings the Library is projected to
reach towards its vacancy factor goal; and, because traffic safety revenues increased due to new
legislation implemented last year, $250,000 additional revenue was transferred from the Traffic
Safety Fund to the General Fund.
RECOMMENDATION
Staff recommends that the Mid-Year Budget Report be received and filed.
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CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 1998-1999
GENERALFUND
VARIANCE
FY 1998-99 FY 1998-99 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
Property Taxes $ 7,110,000 $ 7,185,000 $ 75,000
Other Taxes 41,063,900 40,624,900 (439,000)
Licenses& Permits 5,171,600 5,140,300 (31,300)
Fines and Penalties 576,000 575,000 (1,000)
Use of Money&Property 1,287,000 1,612,000 325,000
Intergovernmental 11,504,500 11,427,400 (77,100)
Charges for Services 2,787,700 2,690,300 (97,400)
Miscellaneous 3,055,700 2,851,400 (204,300)
Total Estimated Revenues $ 72,556,400 $ 72,106,300 $ (450,100)
TOTAL TRANSFERS IN: $ 6,835,400 $ 7,000,200 $ 164,800
TOTAL ESTIMATED FUNDS AVAILABLE: $ 79,391,800 $ 79,106,500 $ (285,300)
ESTIMATED EXPENDITURES:
Mayor $ 586,700 $ 561,100 $ 25,600
Common Council 363,300 356,200 7,100
City Clerk 860,300 838,800 21,500
City Treasurer 19,300 19,300 -
City Attorney 1,863,000 1,788,300 74,700
Code Compliance 2,919,700 2,709,800 209,900
General Government 1,736,700 2,088,300 (351,600)
City Administrator 492,200 422,100 70,100
Human Resources 366,100 345,100 21,000
Finance 1,212,200 1,069,200 143,000
Civil Service 291,000 283,100 7,900
Development Services 6,453,300 6,097,900 355,400
Fire 17,401,100 17,668,200 (267,100)
Police 36,442,400 35,308,300 1,134,100
Facilities Management 3,060,100 2,868,100 192,000
Parks, Recreation, &Comm Service 4,821,600 4,616,600 205,000
Public Services 2,651,400 2,467,900 183,500
Total Estimated Expenditures $ 81,540,400 $ 79,508,300 $ 2,032,100
Estimated Vacancy Factor Savings $ (3,100,000) $ - $ (3,100,000)
TOTAL TRANSFERS OUT: $ 3,189,500 $ 3,170,500 $ 19,000
TOTAL ESTIMATED DEDUCTIONS: $ 81,629,900 $ 82,678,800 $ (1,048,900)
EXCESS /(DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (2,238,100) $ (3,572,300) $ (1,334,200)
BEGINNING FUND BALANCE 7-1-98 $ 4,655,300 $ 4,655,300 $ -
ESTIMATED ENDING BALANCE $ 2,417,200 $ 1,083,000 $ (1,334,200)
BUDGETED RESERVE $ 2,417,200 $ 1,083,000 $ (1,334,200)
ESTIMATED FUND BALANCE 630-99: $ - $ - $
COMPARISON OF FY 1998-1999 MID-YEAR
EXPENDITURE SAVINGS TO
VACANCY FACTOR GOALS
GOAL OVER/(UNDER)
DEPARTMENT REVISED TARGET VACANCYFACTOR
MAYOR 25,600 25,000 600
COMMON COUNCIL 7,100 7,000 100
CITY CLERK 21,500 35,000 (13,500)
CITY TREASURER - -
CITY ATTORNEY 74,700 125,000 (50,300)
CODE COMPLIANCE 209,900 200,000 9,900
CITY ADMINISTRATOR 70,100 46,200 23,900
CIVIL SERVICE 7,900 9,200 (1,300)
HUMAN RESOURCES 21,000 15,100 5,900
FINANCE 143,000 85,000 58,000
GENERAL GOVERNMENT (351,600) 0 (351,600)
DEVELOPMENT SERVICES 355,400 532,800 (177,400)
FIRE (267,100) 200,000 (467,100)
POLICE 1,134,100 1,084,700 49,400
FACILITIES MANAGEMENT 192,000 135,000 57,000
PARKS & RECREATION 205,000 175,000 30,000
PUBLIC SERVICES 183,500 300,000 (116,500)
ANIMAL CONTROL 27,800 26,200 1,600
CAN 0 19,800 (19,800)
LIBRARY 64,700 79,000 (14,300)
TOTAL 2,124,600 3,100,000 (975,400)
INTERNAL SERVICE DEPTS
LIABILITY FUND 225,000 120,000 105,000
TELEPHONE FUND 40,000 40,000 -
UTILITY FUND 35,500 160,000 (124,500)
FLEET SERVICES 302,700 215,000 87,700
WORKERS COMP 95,000 120,000 (25,000)
MIS FUND 133,000 130,000 3,000
TOTAL 831,200 785,000 46,200
Vacancy Factor to Reserves 2,500,000
Vacancy Factor Bal Budget 600 000
Total 3,100,000
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1998-1999
3 1,. ??q; 9899g s sue. a.t
P FAR999WOMMUM
4001 Current Secured 5,980,543 2,493,000 6,300,000 40% 6,300,000 0
4002 Current Unsecured 354,059 333,834 360,000 93% 360,000 0
4003 Prior Taxes 411,050 200,681 300,000 67% 400,000 100,000
4006 Supplemental 51,827 50,414 50,000 101% 50,000 0
4005 Other 96,802 37,279 100,000 37% 75,000 (25,000)
Total Property Taxes 6,894,281 3,115,208 7,110,000 44% 7,185,000 75,000
Q °
4221 Sales Tax 20,887,320 7,300,319 21,475,000 34% 21,550,000 75,000
4224 Utility User's Tax 15,865,101 6,124,690 15,000,000 41% 14,324,300 (675,700)
4201/15 Franchise Tax 2,027,445 197,295 1,875,000 11% 1,943,200 68,200
4215 Tow Franchise 0 92,040 263,900 35% 250,000 (13,900)
4222 Transient Occupancy Tax 1,679,472 762,962 1,700,000 45% 1,779,000 79,000
4225 Sales Tax Safety 455,138 201,105 440,000 46% 468,400 28,400
4223 Real Prop. Transfer Tax 243,591 118,517 310,000 38% 310,000 0
Total Taxes 41,158,067 14,796,928 41,063,900 36% 40,624,900 (439,000)
4301 Business Registrations 3,866,577 1,315,138 4,050,000 32% 3,930,000 (120,000)
4330 Building Permits 427,842 179,396 403,000 45% 450,000 47,000
4331 Mechanical Permits 207,202 89,394 215,000 42% 215,000 0
4362 On Site Permits 114,472 73,438 130,000 56% 146,000 16,000
4363 On Site Plan Check 73,199 30,170 65,000 46% 65,000 0
4361 Construction Permits 65,749 13,853 65,000 21% 50,000 (15,000)
4342 EMS Membership 26,983 23,100 28,800 80%1 28,800 0
4336 Fire Licenses/Permits 85,860 54,287 70,300 77% 100,000 29,700
4351 Street Cut Permits 10,310 2,301 15,000 15% 5,000 (10,000)
4333 Mobile Home Park Permits 27,242 262 26,500 1% 26,500 0
4352 Misc Licenses & Permits 20,385 23,569 20,000 118% 40,000 20,000
4303 Misc City Clerk Permits 61,378 27,216 60,000 45% 60,000 0
4304 Misc Planning Lic/Permit 22,345 10,135 19,000 53% 20,000 1,000
4360 Grading Permits 2,770 1,609 4,000 40% 4,000 0
Total License & Permit 5,012,314 1,843,868 5;171,600 36% 5,140,300 (31,300)
4420 Parking Citations 479,926 245,916 500,000 49% 500,000 0
4410 General Fines 70,656 14,380 60,000 24% 70,000 10,000
4450 Fire Citations 6,838 5,219 6,000 87% 3,000 (3,000)
4421 Vehicle Abatement 8,912 208 10,000 2% 2,000 (8,000)
Total Fines/Penalties 566,332 265,723 576,000 46% 575,000 (1,000)
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1998-1999
ACTUAL DEC YTD BUDGET FY99 REVISED OVER/(UNDER)
DESCRIPTION 1997-1998 FY98-99 FY98-99 % COLL FY 98-99 ORIGBUDGET
USE OF'.MONEY& PROPERTY;
4505 Interest Earnings 970,654 511,669 850,000 60% 1,200,000 350,000
4520 Land & Building Rental 292,096 35,930 265,000 14% 265,000 0
4530 Parking Rental Fee 75,650 15,680 62,000 25% 62,000 0
4922 Sale of Property 235,906 47,954 100,000 48% 75,000 (25,000)
4540 Vending Machine Commis 6,824 952 10,000 10% 10,000 0
Total Money& Property 1,581,130 612,185 1,287,000 48% 1,612,000 325,000
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 7,765,295 3,054,792 7,700,000 40% 7,700,000 0
4670 CDBG Reimb. 1,382,692 479,139 1,480,500 32% 1,445,600 (34,900)
4670 20% Reimb. 516,200 259,128 637,100 41% 599,900 (37,200)
4670 Tax Increment Reimb. 809,076 492,194 802,800 61% 766,800 (36,000)
4606 Homeowner's Exemption 172,266 0 175,000 0% 175,000 0
4616 POST 149,693 20,543 136,500 15% 125,000 (11,500)
4625 State-Mandated Costs 299,491 15,460 215,000 7% 215,000 0
4673 Water Reimbursement 150,000 179,000 179,000 100% 179,000 0
4671 SBIAA Reimbursement 89,718 49,813 95,000 52"/° 89,000 (6,000)
4615 Disaster Prep. Program 25,311 28,920 30,000 96% 29,000 (1,000)
4607 Off-Highway Vehicle Tax 2,891 1,903 3,000 63% 3,000 0
4602 Trailer Coach Lic 0 0 600 0% 0 (600)
4619 Mutual Aid/Disaster Reimb 1,113 0 50,000 0% 100,100 50,100
Total Intergovernmental 1 11,363,746 4,580,892 11,504,500 40% 11,427,400 (77,100)
CHARGESFOR SERVICES'
4810 Misc. Develop. Svcs. 10,741 8,426 6,000 140% 11,000 5,000
4731 Plan Check Fee 217,913 69,440 186,000 37% 155,000 (31,000)
4880 EMS User Fee 407,652 175,562 400,000 44% 400,000 0
4798 Storm Drain Utility Fee 235,485 161,085 275,000 59% 275,000 0
4815 Weed Abatement 181,003 117,140 200,000 59% 200,000 0
4733 Building Demolition 664,870 336,608 650,000 52% 660,000 10,000
4714 Develp Project 90,099 32,628 100,000 1 33% 70,000 (30,000)
4305 Annual Alarm Permits 0 13,870 144,000 10% 144,000 0
4780 Misc Charges 33,013 15,062 40,000 38% 27,000 (13,000)
4766 Building Permit Review 5,862 2,891 5,000 58% 6,000 1,000
4865 Non-Resident Fees 3,361 1,091 2,500 44% 3,500 1,000
4720 Plan Review Fee 54,285 32,344 60,000 54% 60,000 0
4864 Swimming Pool Fee 57,537 47,144 50,000 94% 50,000 0
4719 HUD Building Inspection 37,200 37,779 51,000 74% 51,000 0
4718 Environmental 9,741 4,187 13,000 32% 10,000 (3,000)
4785 Non Subdivision Str Imp 32,519 16,156 35,000 46% 35,000 0
4863 Class Registration Fee 11,652 7,029 10,000 70% 15,000 5,000
4711 Subdivision 39,779 53,042 30,000 177% 75,000 45,000
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1998-1999
ACTUAL DEC YTD BUDGET FY99 REVISED OVER/(UNDER)
:?DESCRIPTION 1997-1998 FY98-99 FY98-99 % COLL FY 98-99 ORIG BUDG -
4862 Park Energy Fee 22,080 11,087 25,000 44% 25,000 0
4707 Passport Fees 0 0 18,200 0% 34,100 15,900
4702 County Contract 0 0 100,000 0% 100,000 0
4861 Program/Facility Use Fee 22,400 14,485 25,000 58% 25,000 0
4710 Misc. Development Servs 35,349 11,102 21,000 53% 21,000 0
4743 Towing Release Fee 90,800 60,650 115,000 53% 151,600 36,600
4705 Utility Collection Fee 49,846 8,974 47,000 19% 30,000 (17,000)
4702 Public Wk Subdivision 67,700 0 75,000 1 0% 0 (75,000)
4790 Signal MainUEnergy Fee 3,143 0 5,000 0% 5,000 0
4802 Str Light Energy Fee 23,640 0 20,000 0% 20,000 0
4701 Election Filing/Copies 8,688 1,079 0 0% 1,100 1,100
4747 False Alarm Fee 88,361 27,015 79,000 34% 30,000 (49,000)
Total Charges 2,504,719 1,265,876 2,787,700 45% 2,690,300 (97,400)
M EOUS
4906 Water Fund Contr. 1,385,355 593,368 1,500,000 40% 1,360,000 (140,000)
4910 Admin Service Charge 391,764 410,500 401,500 102% 410,500 9,000
4901 Misc. Other Revenue 929,432 33,053 425,000 8% 425,000 0
4912 Off Track Betting 161,151 79,183 170,000 47% 170,000 0
4741 Sale of Photos 70,059 32,401 94,000 34% 70,000 (24,000)
4740 Police Misc. Receipts 397,556 169,645 341,200 50% 341,200 0
4746 Property Auction 783 64 10,000 1% 2,000 (8,000)
4911 Restitutions 818 653 600 109% 1,700 1,100
4905 Litigation 52,725 21,217 40,000 53% 40,000 0
4904 Drunk Driver Reimburmt. 8,672 2,750 7,200 38% 5,000 (2,200)
4903 Refunds & Rebates 163 0 200 0% 0 (200)
4928 Booking Fee Reimb. 126,234 3,271 5,000 65% 5,000 0
4750 Investigation Fee 11,695 5,885 11,000 54% 11,000 0
4924 Damage Claim Recovery 38,374 2,073 50,000 4% 10,000 (40,000)
Total Miscellaneous 3,574,781 1,354,063 3,055,700 44%1 2,851,400 (204,300)
TOTAL GENERAL FUND 72,655,370 27,834,743 72,556,400 38%1 72,106,300 1 (450,100)
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1998 -1999
s ACTt,ll.+,1.. G•T'. s:•. .. X4L HkID4"iE7 tulI.T 3`R 1•=5.::
QE+SCRIPTIDN ! '..... .",fi4h`,"'. .••:16-� °xx?�e `k-98 .•:WW"9$
105 i{BRARY FUhIL
4618 State Aid-Libraries 109,767 133,084 187,701 155,900 155,900
4850 Miscellaneous Receipts 11,050 12,564 11,749 12,600 12,600
4851 Library Fines 46,817 53,725 58,173 57,000 60,000
Total Library Fund 167,634 199,373 .257,623 -.225,500 228,500::
4505 Interest on Idle Cash 24,543 27,780 24,944 30,000 20,000
4775 Cemetery Burial Fee 65,423 71,093 72,278 71,000 71,000
4776 Sale of Vases 2,078 1,955 1,856 1,500 2,000
4777 Sale Concrete Boxes 30,144 32,096 33,363 30,000 25,000
4778 Sale Cemetery Plots 51,356 51,567 59,212 53,100 60,000
Total Cemetery'Fund 173,544 : 184,491 191,653 185,600 ' 178,000'
407�� �fFtlN6.
4505 Interest on Idle Cash 708 4,386 1,403 0 0
4670 Economic Development Reimb. 18,000 0 35,451 0 0
4922 Sale of Equipment 58,003 70,483 936 70,000 60,000
Total Cable TV Fund 76,711 74,869 : '.37,790 '.70,000 60,000
4505 Interest on Idle Cash 10,369 10,066 9,019 10,000 9,000
4672 Asset Forfeiture Federal DOJ 87,840 16,909 17,997 27,700 135,000
4927 Asset Forfeiture 69,603 35,490 120,015 21,300 75,000
4929 Asset Forfeiture-Drug/Gang 9,758 6,030 20,060 3,800 15,000
Total Asset Forfeiture Fund 177,57D :68,495 - 167,091 -62800 :'234,000
nap KIN.G�BE 1I3E85IMPR, T FR:
4302 Parkin /Business Improvement 141,135 141,386 130,931 141,000 130,000
4505 Interest on Idle Cash 931 1,182 1,4191 1,000 1,000
Total Parking/Business Fund- 142,066 142,568. : 132,350 -. 142x000 131 000-!.
1,10 ?ItFIIKIf1 :LIESTM M. Q
4010 Special Assessment-Land 165,639 152,519 8,703 45,500 45,500
4011 Special Assessment-Phase II 32,971 29,902 1,767 0 100
4505 Interest on Idle Cash 5,207 4,804 3,224 0 2,000
4530 Rental Fee-Parking 24,517 9,538 3,607 0 0
4670E�cJo,,n$o$,fmic Develo my.e,$nt Reimb. 39,0{97 39,097 143,312 158,100 158,100
4505 Interest on Idle Cash 14,095 27,232 13,509 5,500 6,500
4626 Rideshare Reimbursement 202,973 194,307 195 392 185,200 180,500
4670 Economic Development Agency 3,670 0 12,151 0 0
4916 Van Pool Contributions 3,526 2,861 3,000 3,000 3,000
4906 Water Department 3,000 3,000 995 0 0
Total Transportation Fund 1 227,264 :227,400 225,047 :193,700 190000'
1122 ARTICLE 8.-.-LTF D - 83,291 87,432 115,000..
4320 Animal License 146,232 141,047 153,282 249,900 175,000
4352 Misc. License 8 Permits 1,175 532 2,000 1,600 1,600
4410 General Fines 19,765 20,637 20,706 21,000 20,800
4430 Animal License Penalty 13,893 12,940 26,799 41,500 26,800
4756 Animal Adoption Fee 10,333 9,644 13,013 11,000 14,000
4757 Contractee Shelter Fee 331.,172 362,361 445,302 407,000 420,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1998 1999
ON
TO
W RMWIRINT
4758 Livestock Fee 2,251 740 965 400 1,300
4759A rehension Fee 23,114 25,044 24,588 23,000 23,000
4760 Board Fee 19,138 22,479 21,352 19,500 20,000
4761 Field Service Fee 2,431 1,961 1,605 2,000 1,800
4763 Owner Release Fee 20,642 21,374 21,259 21,000 22,000
4764 Vaccination Fee 9,112 9,124 9,790 9,000 9,500
4765 Microchip Fee 1,137 1,163 0 1,500 0
L92,1 Miscellaneous R 18,542 1 4,6271 18!�O 173 171��O 30 2 18,000
Total _ I I
a Arum C mr7
618,937 633,6731 758 753800
1,26SPIECRAURM. ,
4505 Interest on Idle Cash 70,556 71,761 73,346 35,000 35,000
4610 State Aid-2106 636,790 647,184 734,246 720,000 750,000
4611 State Aid-2107 1,501,747 1,533,085 1,503,320 1.540,000 1,460,000
4612 State Aid-2107.5 10,000 10,000 10,000 10,000 10,000
4614 Prop 111-Hi hwa Users Tax 1,079,272 1,092,404 1,109,801 1,090,000 1,090,000
4945 Reimbursement 38.462 165,544 251,808 0 0
Total Gas Tax Fund 3 336827 3,519,978 3,682,521 31395,000 3r345,000
$21M."WWA,Na� , ,
4505 Interest on Idle Cash 107,266 59,535 9,035 20,000 0
4830 Commercial Rubbish 260,385 249,098 236,_067 240,000 375,000
4831 Commercial Bin Rent 378,496 398,487 427,169 400,000 236,000
4832 Commercial Bin Service 4,928,969 4,930,406 4,928,314 5,000,000 6,000,000
4833 Commercial Special 364,656 474,476 603,120 550,000 650,000
4836 Commercial Bin Service-Malls 102,827 79,929 87,147 90,000 15,000
4837 Automated Commercial Rubbish 19,850 50,753 59,737 60,000 43,700
4840 Residential Water Billed 6,076,226 6,066,917 1 6,054,788 6,100,000 1 6,600,000
4841 Residential"B"Accounts 406,121 364,034 439,582 400,000 472,000
4842 Residential Specials 0 0 4,904 0 5.000
4843 Dino Bin Service 1,161,985 1,157,421 1,113,217 1,160,000 1,250,000
4849 Sale of Paper/Salvage Material 4,195 1,604 0 0 0
4901 Miscellaneous Other Revenue 42,017 33,056 49,462 60,000 60,000
4903 Refunds and Rebates 4,195 10,477 20,697 0 0
4923 Sale Salvage Mater 42,017 3,241 20,319 0 0
Total Refuse Fund 1 13,899,205 13,879,434 14,053,758 14,080,000: 154706;700
1 4440 CVC Fine 21,678 32,738 217,981 200,000 450,000 1
Total Traffic Safety Fund 21,678 1 32,738 1 217,981 1 200,000 1 450,000 1
?CF"NAi
4505 Interest on Idle Cash 70,397 126,840 123,135 120,000 120,000
4613 1/2 Cent Sales Tax 1,497,889T 1,561,591?§ 1,686,253 1,650,000 1,600,000
4627 Measure i Arterial 0 0 0 0 0
4945 Construction Reimbursement 52.663 21,466 0 0 0
Total 1/2 Cent Sales Tax 1,620,949 1,709,8971 1,839,388 1,770,000 1,720,000
1 4521 Fiscalini Field Lease Fee 39,953 62,968 0 0 0
Total Fiscalim Field Fund 39,953 62,968 a _0. 001
PINY 11 386.287 1 0 1 0 1 0 1)
1 4945 Street Construction 26.290 0 0 1 0 3
1131 SB 300 412,577 0 0 1 0 100c)
CITY UF SAN 8EBN/\R0NO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1998 ^10AS
SR, "EANNTWARM
4505 Interest on Idle Cash 86,850 68,907 93,053 60,000 60,000
4820 Sewer Line Maint 1,309,623 1,300,603 1,284,585 1,300,000 1,300,000
Total Sewer Line Maintenance 1,196 47-4 1,369,510 1,777-63B 1,360,000 1,360,000
4901 Baseball Team Lease Agreement 0 1 42,326 1 10 11600') 100000
Total Baseball Stadium 0 1 52,3261 117,614 r
4630 State Aid-Street Constr. 242,343 162,912 6,804 0 0
4658 Federal Aid-FAU 2,545,511 2,572,979 6,056,77-10 9 07441000 9,000,000
4945 Construction Reimbursement 1,019,360 811,246 11049,951 E6,000,000 1,700,000
Total Street Constr. Fund 3,807,214 3,547,137 7.107 465 15,074,400 10,700.000
4505 Interest on Idle Cash 35,783 43,157 29,751 18,000 24,
4732 Park Development Fee 242,565 56,820 144,719 110,000 85,000
Total Park Construction Fund 278,348 99,977 174470 128000 191000
1 4778 Sale Cemetery Plots 5,017 1 41213 1 3,781 4,
Total Cemetery Constr, Fund 5,705 4,920 4
245 IR
4505 Interest on Idle Cash 205,853 180,271 205,63-6 100,000 200,70-0
4821 Sewer Lateral Fee 7,854 120 1,619 3,000 1,000
4822 Sewer Connection Fee 224,623 78,921 168,677 150,000 150,000
Total Sewer Line Constr, Fund 438,320 259,312 375,902 253,000 351,000
4505 Interest on Idle Cash 19,139 14,1 7 17.654 9,000 18,000
4902 Indian Bingo Contribution L 0 1 0 0 0
4925 Reimburse Street Construction 0 281,90� 0 0 0
Total Indian BingG Fund 19,139" 296,0931 17654 1 9000
4505 Interest on Idle Cash 4,312 542 2 260 00
WX
4505 Interest on Idle Cash 82,120 114,404 112,423 100,000 100,000
4818 Storm Drain Fee 377,124 224,590 374,688 330,000 300,000
4945 Construction Reimbursement 429,381 1,530,150 45,600 0 0
TotaTS-toTmDrain Zonstr. Fund 888,675 1j869,144 532.711 430,000 400,000
CITY OF SAN 8ERN/\R0NO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1008`19A0
-UAL 0GET
le
4505 Interest on Idle Cash 16,541 4,236 731 3,000 21700
4658 Fed/State Aid-Street Construction 76,316 432,190 96,849 0 0
4803 Traffic System Fees 317,584 91.539 331,056 200,000 165,000
Total Traffic Systems Fund 410,441 513,964 440,719 203,000 167,700
Total City Wide AD 994 1 4,352,2931 4,391,5451 414,: 1 100'ono
Total Central Services Fund 0 250,007 252,559 260000 1 260000
4505 Interest on Idle Cash - 266,477 320,485 140,007 300,000 300,000
4670 Economic Development Agency 85,000 80,000 80,000 30,000 30,000
4897 Interdepartmental Receipts 2,047,OOL 2TO57,000 1,950,566 1,926,800 1,926,800
4901 Misc. Receipts 0 0 36,376 15,000 0
4924 Damage Claim Recovery 6,916 14,014 1,987 0 0
Tota Liability Insurance Fund 1 2,449,199 1 2,471,4991 2,208,936 1 2,281,800 1 2,256,800
4541 Telephone Commission 16,419 28,459 14,414 16,000 16,000
4893 Water Dept. Receipts 124,943 80,215 87,247 125,800 96,000
4670 Economic Development Agency 128,874 101,665 87,516 99,600 66,000
4897 Interdepartmental Receipts 717,614 696,180 526,320 614,300 614,300
4903 Refunds and Rebates 2,432 10,758 29,825 1,400 10,000
Total Telephone Support Fund 990,282 917,277 745,322 857,100 -B02,300
1631 UTILITY FD-fNTERDEPT RECEIPTS a,418,629 3,426,3551 3,439,116 1 3,151,3�003,15�1,309
4670 EDA 0 0 6,936 5,500 10,500
4896 Replacement Contribution 657,345 760,019 531,300 530,900 530,900
4897 Interdepartmental Receipts 3,320,293 3,749,416 3,845,990 3,371,700 3,500,000
4901/22 Misc, Other Receipts 1100,839) (31,446) (141,595) 10,000 0
Total Motor Pool Fund 3,876,799 4,477,989 4,242,631 3,918100 4041400
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1998 -1999
,W L ;�zm]M
.........
4505 Interest on Idle Cash 719 0 0 0 0
4897 Interdepartmental Receipts 2,070,650 2,188,557 2,066,777 1,994,400 1,994,400
4899 Premiums — 15,913 134 4,471 0 0
4670 Economic Development Agency 10,000 0 0 10,000 10,000
4901 Misc Receipts 5,018 0 0 5,000 0
r mLt i 394,402 i 478 16 541,61� 375 220 375,000
0 8�,!7
1206��L Z� � 0!,�05 1 5
404 al Recovery 5
Total Workers'Compensation Fd 2496,700 1 2,748,116 1 2,616,901 1 2,634,4001 2,379,4001
4505 Interest on Idle Cash 28,392 (4,301) 0 0 0
4670 EDA Reimbursement 1,408 1,350 1,206 1,200 1,000
4893 Water 0 0 0 385,000 385,000
4897 Interdepartmental Receipts 2,009,964 2,163,200 2,092,329 2,591,800 2,591,800
4901 Miscellaneous Receipts 1,798 655 616 0 200
4922 Sale of Equipment 0 0 0 450,000 450,000
Tutal MIS Fund 2,041,562 2,160,904 2,094,151 3,428,000 3,428,000
IGRAND TOTAL 48,347,433 1 49,946,620 1-78,072-259-1 55,743,
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1998-1999
TRANSFERS - IN VARIANCE
FY 1998-99 FY 1998-99 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
w
*From Special Gas Tax For- 2,690,100 2,625,100 (65,000)
Street Maintenance-$2320,000
Street Lighting -$370,100
*From Traffic Safety For- 200,000 450,000 250,000
Police Costs
*From 1/2 Cent Sales & Road Tax For- 164,000 164,000 0
Administration
*From Cultural Development Fund For- 50,200 26,000 (24,200)
Funding Fine Arts and Civic and
Promotional Costs
*From Traffic Systems Constructions For- 10,000 10,000 0
Administration
*From Parking District For- 66,600 66,600 0
Debt Service Payment
*From AD 994 Fund For- 374,100 374,100 0
Street Lighting and Signals
*From Liability Fund For- 500,000 500,000 0
Refund Reserve Excess
*From Storm Drain Construction For- 100,000 100,000 0
Administration
*From Telephone Support For- 12,000 16,000 4,000
Telephone Commission & Rebates
*From Refuse Fund For- 1,831,200 1,831,200 0
Administration $1,326,200
Lease City Yards 464,000
Lease City Hall 41,000
*From Sewer Line Construction For- 100,000 100,000 0
Administration
*From Sewer Line Maintenance Fund For- 100,000 100,000 0
Administration
*From MIS Fund For- 450,000 450,000 0
800 Mhz Equipment Refund
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1998-1999
TRANSFERS - IN VARIANCE
FY 1998-99 FY 1998-99 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
*From Transportation Fund For- 187,200 187,200 0
Traffic Engineering Costs $50,000
Maint/Fuel for Alt. Fuel Veh $31,500
Crossing Guards $105,700
TOTAL GENERAL FUND $6,835,400 $7,000,200 164,800
TO ANIMAL CONTROL FUND:
*From General Fund For- 98,600 144,300 45,700
Operating Costs
TO CATVFUND:
*From General Fund For- 330,000 330,000 0
Operating Costs
TO LIBRARY FUND:
*From General Fund For - 2,466,300 2,401,600 (64,700)
Operating Costs
TO ART 8-LOCAL TRANSPORTATION:
*From 1/2 Cent Sales & Road Tax For- 26,700 26,700 0
Project Costs
TO,PUBLIC PARK EXTENSION: '
*From General Fund For- 48,000 48,000 0
Park Facilities Improvements
TO REFUSE:
*From General Fund For- 107,600 107,600 0
Street Sweeping
TO EMS FUND:
*From General Fund For - 75,000 75,000 0
Repay Operating Loan
TOFISCALINI FIELD::.'..
*From General Fund For- 64,000 64.000 0
Operating Costs
TO PARKING DISTRICT:
*From Parking & Business Impr For- 106,100 106,100 0
Administration
TOTAL OTHER FUNDS $3',322,300 $3,303,300 (19,000)
GRAND TOTAL TRANSFERS-IN $10,157,700 $10,303,500 145,800'
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1998-1999
TRANSFERS - OUT VARIANCE
FY 1998-99 FY 1998.99 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
MIF
*To Animal Control Fund For- $98,600 144,300 45,700
Operating Costs
*To CAN Fund For- 330,000 330,000 0
Operating Costs
*To Library Fund For- 2,466,300 2,401,600 (64,700)
Operating Costs
*To EMS Fund For- 75,000 75,000 0
Repay Operating Loan
*To Fiscalini FieldFund For- 64,000 64,000 0
Operating Costs
*To Refuse Fund For- 107,600 107,600 0
Street Sweeping
*To Public Park Extension For- 48,000 48,000 0
Park Facilities Improvements
GENE,RALaF-U.N m. :: « .....
F3. MIEL'•ECOMMUN}Cj4TlC) 3i} „
„.
*To General Fund For- 12,000 16,000 4,000
Telephone Commission & Rebates
*To General Fund For- 2,690,100 2,625,100
(65,000)
Street Lighting Costs-$370,100
Street Maintenance Costs-$2,320,000
l . .F
*To General Fund For- 200,000 450,000 250,000
Police Costs
*To General Fund For- 190,700 190,700 0
Administration of Fund $164,000
*To Art. 8-Local Transportation For-
Project Costs $26,700
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1998-1999
TRANSFERS - OUT VARIANCE
FY 1998-99 FY 1998-99 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
,.
FROM MIS FUND
*To General Fund For- 450,000 450,000 0
800 Mhz Equipment Refund
FROM AD 994 FUND
*To General Fund For- 374,100 374,100 0
Street Lighting and Signals
FROM LIABILITY FUND
*To General Fund For- 500,000 500,000 0
Refund Reserve Excess
FROM PARKING & BUSINESS IMPIR
*To Parking District For- 106.100 106,100 0
Administration of District
FROM PARKING DISTRICT FUND
*To General Fund For - 66,600 66,600 0
Debt Service Payment
FROM CULTURAL DEVELOPMENT
*To General Fund For- 50,200 26,000 (24.200)
Fine Arts & Civic Promotional Costs
FROM TRAFFIC SYSTEM CONSTR
*To General Fund For- 10,000 10.000 G
Administration of Fund
FROM.SB300
*To General Fund For - 0 0 0
Administration of Fund
FROM STORM DRAIN FUND
*To General Fund For- 100,000 100,000 0
Administration of Fund
FROM REFUSE.FUND. ; .f`;: �.. •£'`
*To General Fund For- 1,831,200 1,831,200 0
Administration $1,326,200
Lease City Yards $464,000
Lease City Hall $41,000
ROM:SEWER'LINE CONSTRF.D.
*To General Fund For- 100,000 100,000 0 7 Administration
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1998-1999
TRANSFERS - OUT VARIANCE
FY 1998-99 FY 1998-99 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
FROM SEWER LINE MAINT FUND
'To General Fund For - 100,000 100,000 0
Administration
FROM TRANSPORTATION FUND
'To General Fund For- 187,200 187,200 0
Traffic Engineering Costs $50,000
Maint/Fuel for Alt. Fuel Veh $31,500
Crossing Guards $105,700
TOTAL OTHER FUNDS $6,968,200. $7.;133,000 164,800
GRAND TOTAL TRANSFERS-OUT $10,157,700. $10,303,500 145,800
t
ORIGINAL
CITY OF SAN BERNARDINO
PROJECTED GENERAL FUND BALANCE
FISCAL YEAR 1999-2000
MID-YEAR PRELIMINARY VARIANCE
BUDGET ESTIMATE ESTIMATE FAVORABLE/
DESCRIPTION FY 98-99 FY 98-99 FY 1999-2000 (UNFAVORABLE)
Estimated Revenues $ 72,556,400 $ 72,106,300 $ 73,370,500 $ 1,264,200
Transfers In 6,835,400 7.000.200 6.341.100 (659,100)
Total Available $ 79,391,800 $ 79,106,500 $ 79,711,600 $ 605,100
Estimated Expenditures $ 81,540,400 $ 80,591,300 $ 79,574,000 $ 1,017,300
Vacancy Factor (3,100,000) (1,083,000) (1,100,000) (17,000)
Transfers Out 3,189,500 3.170.500 3.370 500 (200 000)
Total Expenses $ 81,629,900 $ 82,678,800 $ 81,844,500 $ 800,300
Excess/(Deficiency) of
Available over Deduction $ (2,238,100) $ (3,572,300) $ (2,132,900) $ 1,405,400
Beginning Fund Balance $ 4,655,300 $ 4,655,300 $ $ (4,655,300)
Estimated Balance $ 2,417,200 $ 1,083,000 $ (2,132,900) $ (3,249,900)
Budgeted Reserve $ 2,417,200 $ 1,083,000 $ 1,100,000 $ 17,000
Budget Excess/(Deficiency) $ $ - $ (3,232,900) $ (3,232,900)
rr—rod mta Recard at
v0evl;ms Mtg:
I'it, Pio,W'nC S°r4 t k-99
-# t
r
FISCAL YEAR 1999 - 2000
REVENUES•
FY 98-99 Mid-Yr Estimate $72, 106, 300
Remove Carryover (285, 800)
UUT Audit Corrections 500, 000
Sales Tax Increase 3 . 5k 900, 000
Misc. Other Revenue Increases 150 . 000
Total Revenues $73,370,500
TRANSFERS-IN:
FY 98-99 Mid-Yr Estimate $ 7, 000, 200
Remove 800Mhz Equip. Refund (450, 000)
Reduce AD994 Support (209 . 100)
Total Transfers-In $ 6, 341, 100
EXPENDITURES:
FY 98-99 Mid-Yr Estimate $80, 591, 300 -
Remove Carryovers (517, 300)
Salary/Benefit Adjustments 2, 100, 000
Add Election Costs 100, 000
Reduce PERS Costs (2 . 700 . 000)
Total Expenditures $79, 574, 000
TRANSFERS-OUT:
FY 98-99 Mid-Yr Estimate $ 3, 170, 000
Add Baseball Stadium 200. 000
Total Transfers-Out $ 3,370, 000
City of San Bernardino r^FCFiVFD-"1?'Y CIEF,iR
ECONOMIC DEVELOPMENT AGENCY .99 FF9 15 P 3 :56
MEMORANDUM
TO: Community Development Commission Chairperson and Members
FROM: Gary Van Osdel, Executive Director
SUBJECT: MID-YEAR BUDGET REVIEW
DATE: February 15, 1999
COPIES: Fred Wilson; Barbara Pachon; Rachel Clark; James Penman
On August 11, 1998,the Community Development Commission adopted the Economic
Development Agency's Fiscal Year 1998-99 Budget with adjustments. Now is the time
to review the adopted fiscal year 1998-99 budget line expenditures at mid-year,
December 31, 1998,to estimate the Agency's invested funds at the end of the fiscal year,
and to forecast the Agency's cash flow for the fiscal year 1999-2000.
Attached are the Agency's combined project area budget line item expenditures (Exhibit
A)for the period of July 1, 1998 through December 31, 1998. Overall, the Agency has
expended by total line item approximately 32%of the total approved budget for the fiscal
year. However, it is anticipated that most of the budgeted funds will be spent by the end
of the fiscal year since most of the Agency's budget consists of prior approved contracts,
agreements, bond payments,programs or other obligations. Analysis by line item
expenditures shows that some line items may be funded in the first six(6)months of the
fiscal year and others may be funded in the last six(6)months of the fiscal year,which
explains either high or low percentage of use at mid-year. It is anticipated that there will
be a small savings at the end of the fiscal year in salaries, benefits and administrative
costs.
The tax increment cash flow projection for the fiscal year 1999-2000 and the estimated
invested fund balances are attached(Exhibit B), along with a list of current tax increment
expenditures from which reductions must be made(Exhibit Q. At this time, it is
projected that the Agency will have a$2,900,000 deficit for the fiscal year 1999-2000.
If you a any uestions, ple a call me or Barbara Lindseth.
an Osdel
Executive Director
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Economic Development Agency
of the City of San Bernardino
Tax Increment Projections
For the Fiscal Year 1999-2000
As of January 1, 1999
Projected
Tax Increment: $15,650,000
Expenditures:
20% Set-aside $2,666,871
Bond Payments 10,907,300
Bond Fees 90,000
Sumitomo 800,000
County Charges 53,200
Pass-Through 443,824
Sub-total Exp 14,961,195
Amt Avail Prior to
Other Obligations: 688,805
Other Redevelopment
Revenue Per Yr•
Int Earned 250,000
Notes Rec 459,611
Rental/Lease Rev 531,496
Mall Sec Income 48.000
Est Avail 1,977,912
Other Redevelopment
Obligations Per Yr:
Salaries/Benefits 450,000
Agency Operations 662,000
Contracts/Agree 575,932
MSA/City Expenses 1,799,225
Prop Manage/Maint 641,000
Marketing/Special Events 254,000
Legal 443,600
Consulting 68,000
PAC 25,000
Est Expenses 4,918,757
Est Balance (2,940,845)
Bond Proceeds Needed $1,112,000
Tax Increment Needed 1,828,845
- 1 -
EXHIBIT B
Economic Development Agency
Tax Increment Projections
As of January 1, 1999
Based upon the estimated deficit of $2,940,845
Est Invest Funds 6-30-99:
Bond Proceeds $3,312,390
Tax Increment 3,442,808
6,755,198
Est Invest Funds 6-30-2000:
3,814,353
Est Invest Funds 6-30-2001:
873,508
Will need approximately $7,500,000 in invested funds until receipt of
taxes in December.
Does not include approximately $1,000,000 Community Reinvestment Funds
for new projects.
2536A
2
EXHIBIT B
Economic Development Agency
of the City of San Bernardino
Current List of Tax Increment Expenditures
(Except as noted - Does not include
federal funds or low/moderate set-aside funds)
Based on Fiscal Year 1998-99 Budget
1. City Master Service Agreements/Obligations: Current
Expenses
(Tax Increment only)
1. Council Office Assistant $60,000
2. Council Offices 32,000
3. Planning 203,600
4. Code Enforcement 142,000
5. Traffic Modeler 26,000
6. Affirmative Action 8,000
7. Safety Officer 5,000
8. City Clerk 7,000
9. Five Level Parking Maint 60,000
10. Chairperson's Office 20,000
11. Chairperson's Office Additional 34,000
12. CVB 250,000
13. Mall Security Guards 512,525
14. Radisson 125,000
15. 201 Security/Janitorial 19,600
16. Parking Lot Main/Operations 158,100
(bond payment)
17. City Attorney Legal Services 136.400
Sub Total $1.799.225
* Transferred to Agency during City's budget process in prior years.
Other City Master Service Agreements/Obligations:
(For Information Purposes)
Other Tax Increment:
1. Bond Debt Service Police Fat $765,000 Est
2. Bond Debt Service Stadium 1,190,000 Est
3. Bond Debt Soccer Park 255,000 Est
4. Bond Debt 1987 SV COP 283,000 Est
Sub Total $2.493.000
Low/Moderate Housing Funds:
1. City Water/Sewer/ Refuse Rebate Admin $10,000
2. Code Enforcement Arden/Guthrie 146,400
3. Arden Guthrie Manage/Operations 250,000
4. Los Padrinos 120,000
5. Rental Certificate Program 609,900
6. Planning Bldg Mobilehome Inspection 33,000
7. City Attorney - Relocation 100,000
8. Low Income Utility Rebate Program 60.000
Sub Total $1.329.300
Total $5.621.525
Page - 1 -
EXHIBIT C
Economic Development Agency
Current Expenditure List
Page - 2 -
2. Agency Administration/Operations: Current
Expenses
1. Salaries/Benefits $1,687,750
2. Admin/Operations/Overhead 624.084
Total $2.311.834
(Charged to Tax Increment:
$450,000 - Salaries; $624,084 Admin)
3. General:
1. Marketing/Promotional 103,000
2. Marketing Special Events 151,000
3. Legal Services 443,600
($136,400 under City Master Service)
4. Consulting Services 68,000
5. Northwest PAC 25.000
Total $790,600
4. Proiects/Programs:
1. Facade Imp $10,000
2. Light/Trees/Bldg/Breezeway 10,000
3. Ct St Sq/Rt 66 Sidewalks Maint 10,000
4. Maint Hallmark 20,000
5. Maint Pac Fed Bldg 20,000
6. Maint Mexican Consulate 25,000
7. Calif Theatre Operations 195,000
8. Maint CCWest Shop Plaza 5,000
9. Maint PEC 120,000
10. Maint/Imp 201 North E St 160,000
11. Metro Link Security 60,000
12. Metro Link Maint 6.000
Total $641.000
Total of expenditure areas that are not Agency contractual obligations and
may be reviewed for reductions (tax increment only) :
City Master Service Agree/Obligations $1,799,225 ** 42%
Agency Administration/Operations 1,074,084 25%
General 790,000 18%
Projects/Programs 641.000 15%
Total 4,304,309 100%
** Approximately $1,014,625 prior City expenditures transferred to the Agency
during the City's budget process.
--------------------------------------------------------------------------------
Page - 2 -
EXHIBIT C
Economic Development Agency
Current Expenditure List
Page - 3 -
5. Other Tax Increment Contractual Obligations (based on 1998-99 budget):
(Generally not subject to reductions-ongoing contracts/obligations)
(Does not include Low/Moderate set-aside/Federal expenditures)
Current
Expenses
1. Bond Expenditures $10,907,300
2. 20% Set-aside 2,666,871
3. Bond Trustee Expenditures 90,000
4. County Assessor 53,200
5. Pass-through Agreements 443,824
6. Sumitomo Repayment 800,000
7. Wells Fargo Line Credit Repayment 90,000
8. Audits 33,600
9. Property Insurance 150,000
10. Stater Bros Agreement 170,000
11. Valley Bank Rubs 210,000
12. Centre Chevrolet 30,000
13. Postal Encoding 108,000
14. New Frontier Westside Plaza 44,000
15. Valley Bank Farah Guar (paid) 85,000
16. Haagen Dev 160,000
17. Best Buys 20,000
18. CCCo J Building 35,000
19. CCCo Andreson 17,000
20. City Maint Woolworth Agree 19,200
21. Main 3 Level Park Andreson 10,280
22. Chaparral Cycle 50,000
Sub Total $15,793,275
23. Cinema Project (Sec 108/Sumitomo)
(Portion may carry over) 7.800.000
Total $23.593.275
Page - 3 -
2537A EXHIBIT C
ORIGINAL
Summary of EDA Projected Budget Expenditures and Revenues
for 1999-2000 Fiscal Year
Presentation on February 18, 1999
1. Tax Increment Revenue and Expense Analysis
1. Revenues for 1999-2000 Fiscal Year
$ 15,650,000.00 Total Projected Tax Increment Revenues (based on 1998-99 projections)
2. Expenditures for 1999-2000 Fiscal Year
$ (2,666,871.00) 20% Low and Mod Fund (transfer out; not available for
$ (10,907,300.00) Bond Payments non-housing activities)
$ (90,000.00) Bond Fees
$ (800,000.00) Sumitomo
$ (53,200.00) County Charges
$ (443,824.00) Pass-Through Agreements
$ 688,805.00 Surplus Tax Increment Revenues
11. Other Income of EDA 6,tered into Record at
,., ,..n,JICmV0evCmS Mtg:
$ 250,000.00 Interest Earnings
$ 459,611.00 Notes Receivable '�t --------
$ 531,496.00 Rental/Lease Revenue re Agemm Item _..
$ 48,000.00 Mall Security Income
$ 1,289,107.00 Total other income
III Total available operating income-all sources City ClerklCOC Secy
$ 688,805.00 Surplus Tax Increment City of San Bernardino
$ 1,289,107.00 Total other income
$ 1,977,912.00 Total all available operating income
IV Other EDA Redevelopment Obligations
$ 450,000.00 Salaries/Benefits (add'I amounts funded with CDBG and Low& Mod Funds)
$ 662,000.00 Agency Operations
$ 1,019,532.00 Contracts/Agreements
$ 1,799,225.00 MSA/City Expenses
$ 641,000.00 Property Mgmt1Mtce
$ 254,000.00 Marketing/Sp'I Events
$ 68,000.00 Consulting
$ 25,000.00 Westside PAC
$ 4,918,757.00 Total all other Obligations
V EDA Obligations Compared to Total all Income 1999-2000
$ 1,977,912.00 Total all available operating income
$ (4,918,757.00) Total all other Obligations
$ (2,940,845.00) Operating surplus/(deficit)
VI. EDA Invested Assets (Bond Proceeds&Tax Increment)
1. Fund balances as of 6130/1998
$ (10,000,000.00) 97-98 Projects and Operating Deficit
$ 4,012,883.00 Bond Proceeds
$ 5,031,890.00 Tax Increment
$ 9,044,773.00 Total Funds Available
2. Fund balances as of 6130/1999
$ (2,289,575.00) Projected 98-99 operating surplus/(deficit)
$ 3,312,390.00 Bond Proceeds
$ 3,442,808.00 Tax Increment
$ 6,755,198.00 Total Funds Available
3. Projected fund balances as of 6/30/2000
$ (2,940,845.00) Projected 99-00 operating surplus/(deficit)
$ 371,545.00 Bond Proceeds
$ 3,442,808.00 Tax Increment
$ 3,814,353.00 Total Funds Available
4. Projected fund balances as of 6130/2001
$ (2,940,845.00) Projected 00-01 operating surplus/(deficit)
$ 371,545.00 Bond Proceeds
$ 501,963.00 Tax Increment
$ 873,508.00 Total Funds Available
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II City ObilaaMeM.Saned Upon 1M-1M Fundino Levels
1. Citywaster Service Agreement/Obligations
$ 60;000:00 Council Office Assistant
$ 32;000!00 Council'Of ices -
$ 203;600:00 Planning
$ 142,000:00 Code Enforcement
$ 26;000!00 Traffic!Model
$ 8,000!00 Affirmative Action
$ 5,000:00 Safety Officer
$ 7,000:00 City Clerk
$ 60;000!00 5-levelParking Mice
$ 20;000:00 Chairperson's Office
$ 34;000:00 Chairperson's Office Addl
$ 250,000!00 CVB subsidy
$ 512,525.00 Mall Security Guards
$ 125,000.00 Radisson subsidy
$ 19,600.00 201 Bldg Security/Janitorial
$ 158,100:00 Parking Lot Mtce/Operations
$ 136,400!00 City Attomey
$ 1,799,225.00 Total City MSA/Obligabons
2. EDA Tax Increment Debt for City Projects
$ 283,000.00 South Valley COP's
$ 765,000.00 Annual Bond Debt-Police Station
$ 1,190;000:00 Annual Bond Debt-Baseball Stadium
$ 255,000:00 Annual Bond Debt-Soccer Park .
$ 2,493,000:00 Total Annual Bond Debt-City Projects
3. City Funded Activities with Low and Moderate Income Housing Fund
(based upon 1998-1999 funding levels)
$ 10;000:00 City Water/Sewer/Refuse Rebate Administration
$ 146;400!00 Code Enforcement-Arden/Guthrie
$ 250;000:00 Arden/Guthrie Mgmt&Operations
$ 120;000100 Los-Padiinos
$ 609;900!00 Rental'Certificate Program
$ 33;000!00 Planning-Mobile Home Inspections
$ 100,000!00 Cily�Attomey-Relocation of tenants
$ 60000!00 LowllncomeUtility!Rebate Program
$ 1,329,300.00 Total'City'Funded Activities with Low and Mod Fund
4. Total,ofiAIIIEDA-Funded City AgreementsfObligations and Activities
$ 1,799,225!00 Total City MSA/Oblgations
$ 2,4981000!00 TaW Annual Bond Debt-City Projects
$ 1,329,300:00 TOW City Funded Activities with Low and Mod Fund
$ 5;621,525:00 Total all EDA funded City Agreements/Obligations and Activities
IX Summary of EDA Proposed 1999-2000 Budget and EDA versus City Expenditures
1. Summary of Total Expenditures by Category 1999-2000 Fiscal Year
$ 19,879,952.00 Total EDA Expenditures from Tax Increment and other Income sources
$ (11,707,300.00) Bonded Debt Service (Bonds and Sumitomo Loan)
$ (2,666,871.00) Low and Moderate Income Housing Fund deposit
$ (143,200.00) Fees and Charges
$ (443,824.00) Pass-Through Agreements
$ 4,918,757.00 Net Expenditures after Debt Service, L&M and Taxing Agency Obligations
$ (1,799,225.00) MSA/City Expenses
$ (3,119,532.00) All other EDA Admin and Redevelopment Activities
$ - Net Income (Deficit)
2. Summary of Total Income Sources by Category 1999-2000 Fiscal Year
$ 15,650,000.00 Total Projected Tax Increment Revenues
$ 1,289,107.00 Total Other Income
$ 2 940 845.00 Bond Proceeds applied to cover deficit(EDA operating subsidy)
$ 19,879,952.00 Total EDA Use of Revenues and Bond Proceeds
X Summary of Use of 1995 Refunding Bond Proceeds and 1994 State College
$I OM Parity Bonds
$ 10,000,000.00 Police Station- 1994 to 1995
$ 16,000,000.00 Baseball Stadium- 1995 to 1996 (plus an add'I $3M from prior Bond proceeds)
$ 3,200,000.00 Patton Farms Soccer Complex- 1996 to 1997
$ 4,945,000.00 1995-96 EDA Operating Deficit
$ 7,870,000.00 1996-97 EDA Operating Deficit
$ 2,400,000.00 1997-98 EDA Operating Deficit
$ 2,289,000.00 1998-99 EDA Operating Deficit
$ 2,940,000.00 1999-00 EDA Operating Deficit
$ 49,644,000.00 Total Bond Proceeds Expenditures since November 1995
$ 49,408,000.00 Total of 1994 State College Bond Proceeds and 1995 Refunding Bond Proceeds
$ (236,000.00) Estimated Remaining Bond Proceeds invested with EDA as of 6/30/2000
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ECONOMIC DEVELOPMENT AGENCY
RECOMMENDATIONS TO COMMISSION
FOR FEBRUARY 18, 1999 WORKSHOP
GOALS:
1. The EDA must replenish its reserves to a level of at least$7.5M and maintain
such an unrestricted reserve balance to provide for the cash flow shortfall
that occurs during the months of July through December of each fiscal year,
ultimately, increasing this unrestricted reserve balance over a five (5)year
period to $11.OM.
Recommended Actions:
a. Any cash received by the EDA from the sale of property or note
repayments must be considered as the return of capital and must be
applied to increase the EDA reserves until the five (5) year goal is
reached.
b. Any cash received by the EDA from the sale of property or note
repayments shall not be applied towards funding any operating
deficits of the EDA.
C. Bond proceeds and/or any reserves in excess of the minimum
$7.5M unrestricted reserve balance shall be leveraged and used for
developments which increase assessed valuations within
redevelopment project areas.
2. The EDA to cease deficit spending.
Recommended Actions:
a. The Eda will examine each budgeted line item for potential
reductions in fiscal year 1999-2000.
b. The City must dramatically reduce its dependency in phases upon
the EDA's $5.62M annual subsidy. It is recommended that the
City reduce its dependency by $1.8M for fiscal year 1999-2000.
C. During the fiscal year 2000-01 eliminate the approximately $13M
of the total $2.58M for debt service subsidy to the City by the City
financing some portion of the debt incurred by the EDA for the
Police Station, South Valle COP'S, Baseball Stadium and the
Soccer complex.
d. During the 2001-02 fiscal year eliminate the remaining $1.28M of
the original $2.58M debt service subsidy by the City refinancing
the debt incurred by the EDA for the remaining City projects.
Notes:
Any remaining deficit not addressed in fiscal year 1999-2000 will further reduce the
EDA reserve balance,thus,creating a cash flow shortage in the months of July through
December 2000.
One-time revenues will not permanently reduce the deficit, and will only defer the deficit
problem to the next year.
Entered into Record at
ORI�I�JAL CawlcdlCmyOevCmgMtg
nv
re Agenda Item
Mid-Year Budget Review roty r.IprkICDC Secy
Workshov City of San Deinardino
February 18, 1999
EDA Board Room
Agenda for the -
C�r
—Mid-year review and FY 99-00 budget
projections
—Major issues for next year
—Budget timelines
EDA:
—Mid-year review and FY 99-00 budget
projections
—Major issues for next year
—Budget timelines
The Budget^Cy, le
Mid-Year Review of City Budget
Barbara Pachon
Director of Finance
Major Issues for FY 199
• COPS grant expiration
• Stadium Fund deficit
• Reduced transfers from EDA
• Y2K
• Capital Improvement Program
Budget Projections for
FY 1999-00
Barbara Pachon
Director of Finance
2
Break
Mid-Year Review of EDA Budget
Barbara Lindseth
Administrative Services Director
Budget Process-
• Budget packets distributed to dep
—Bottom-line budget amounts
—Personnel figures
—Internal service charges
—Budget system instructions and forms
• Budget meetings held with departments and
City Administrator,Finance staff
• Preliminary budget document distributed
• Budget hearings held with the Mayor and
Council
• Final budget is adopted by June 30
3
Nex
• Consider fee updates and new fe.AEW
—Recreation fees(Parks and Recreation)
—Concealed weapons permits and renewals
(Police)
—Building permit and plan review fees
(Development Services)
—Owner release,livestock apprehension,and
euthanasia request tees(Animal Control)
• Consider community survey
4