HomeMy WebLinkAbout02- City Manager CITY OF SAN BERNARDINO
CITY MANAGER'S OFFICE ORIGINAL
INTEROFFICE MEMORANDUM
TO: Mayor and Common Council
FROM: Charles E. McNeely, City Manager
SUBJECT: Budget Balancing Strategy Options
DATE: April 19, 2010
COPIES: Department Directors
Over the last two and a half years, the historic downturn of the national economy has had a
significant negative impact on the City's financial condition. To address these circumstances,
the City has implemented numerous actions designed to constrain General Fund spending,
including imposing a freeze on most hiring, asking vendors to take a voluntary 5% reduction in
contract costs, placing restrictions on non-mandated travel and training, and reducing supply and
material purchases to the extent practical. Additionally, significant reductions in budget
allocations for facilities and public infrastructure maintenance were imposed, new revenue
sources were identified, and personnel costs were reduced through employee granted wage
concessions. Further, one-time revenue mechanisms, such as transferring funds from the City's
reserves to operating accounts, were implemented. This is just a summary of the actions taken
by the Mayor and Common Council to address a net General Fund shortfall of more than $59
million during the summer of 2008 through the current mid-year budget hearing. The budget
reduction actions have had significant impacts on the City's ability to deliver services to its
residential and business communities, as well as on the employees who continue to provide those
services.
Despite this series of actions, the Finance Director projects a deficit of over $24 million for the
next fiscal year with an estimated five-year cumulative deficit of$188 million. (See Exhibit 1,
the financial projections from the Budget Workshop of March 11, 2010) In large part, this
deficit is due to an anticipated continued decline in sales tax, utility user tax and property tax
revenues, as well as increases in costs related to personnel compensation, retirement and other
benefits. The combination of declining revenues and growing personnel and other costs has
created a structural deficit; the City will continue to experience budget problems until its fiscal
structure is corrected. Addressing this structural deficit will require a strategic, long-term
approach that involves mechanisms designed to impact both major elements of the budget:
increasing the revenues and decreasing the expenditures. To that end, the six key aspects of the
strategy are: creating efficiencies; enhancing revenues; implementing entrepreneurial enterprises
and consolidations, partnerships, or joint powers relationships with other governmental entities;
conducting negotiations with labor groups; identifying program reductions; and performing
economic development efforts.
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The long-term outlook for the City's financial future can be a positive one, if the City addresses
its fiscal challenges in a strategic manner. There are significant development opportunities, along
with major transportation and transit improvements, on the horizon. Also, important progress has
been made toward reducing the City's crime rate. Further, the federal stimulus plans continue to
provide new investments in infrastructure. However, difficult decisions need to be made in the
near future in order to position the City to recover financially in the coming years and to take
advantage of these positive long-term opportunities.
Overview of Budget Balancing Strate2v Options
At the direction of the City Manager, a team of representatives from a variety of departments
was established to work with the Finance staff, other department heads, mid-managers and their
staffs to develop a series of budget options. Employees throughout the organization were
encouraged to submit ideas for review and consideration by the committee. The following is an
overview of these budget balancing options. Each of the major aspects of the strategy has an
attachment that provides details of its elements.
Creating Efficiencies Strategies
The attached matrix (Exhibit 2) details a number of efficiency measures that were identified in
the organizational overview conducted by Management Partners in their 2007 report. These
include a number of recommendations to consolidate internal City functions such as financial
services, debt collection, human resources services and fleet operations. The anticipated
outcome of these recommendations from Management Partners was two-fold: to become an
efficient, well-aligned organization and to create cost savings through those efficiencies. As
stated in that report,
"The City of San Bernardino is at optimum size and complexity to take
advantage of economies of scale in its overhead and management operations.
Unfortunately, San Bernardino operates much differently from most other
California cities, and this organizational structure frustrates potential efficiencies
enjoyed by other organizations.
The most troublesome and by far largest contributor to this reality is the apparent
creation of what are, in effect, several agencies with duplicated overhead. This
structure works against the economy of scale advantage, and leads to
inconsistency and frustration on many levels. Several City departments and
agencies take on some of the functions that would otherwise be provided through
central city support services."
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Enhancing Revenues Strategies
Revenue Measures Requiring Voter Approval
The passage of Proposition 13 in 1978 and Proposition 218 in 1996 created important
distinctions between types of taxes and the voter approval needed to enact such taxes, and
imposed additional procedural requirements. The first major change created the distinction
between general and special taxes. Since 1978, all local taxes fall into either one of these
categories. A general tax refers to any tax imposed for general governmental purposes, while a
special tax is imposed for specific purposes, such as benefit assessments or parcel taxes for
public safety or parks.
There are a wide variety of general and special tax measures that could be levied subject to voter
approval. Listed below are some of the larger and more common of these measures for the
Mayor and Common Council to consider. The details of these options are provided in Exhibit 3.
Property Transfer Tax/Documentary Transfer Tax
The property transfer tax/documentary transfer tax is paid when real property is sold. Currently,
San Bernardino has a documentary transfer tax rate of.55 cents per $1,000 sales value, which is
the minimum dollar amount that cities collect. Only charter cities are allowed to establish a
property transfer tax rate and a number of charter cities have imposed rates from $1.10 to $15.00
per $1,000 of assessed valuation. If the City establishes a property transfer tax, the documentary
transfer tax will revert to the County. It is estimated that if the City, through voter approval,
established a $5 per $1,000 property transfer tax, the increased revenue to the General Fund
would generate an estimated $3 million annually.
Utility User Tax
The Utility User Tax(UUT) rate for San Bernardino is currently 7.75%and is charged on all gas,
electric, and telecommunications services. Many cities also charge a UUT on other utilities such
as refuse, water and sewer services. One option to consider is lowering the City's rate and
expanding the base by applying the tax on refuse, sewer, and water services; this broadening of
the applicable base would require voter approval.
Increasing Direct Charges to Enterprise Revenues
Currently the City's charter allows 10% of water revenues to be transferred to the General Fund.
With voter approval, a percentage of the revenues of both the refuse and sewer enterprises could
be transferred to the General Fund. A study would have to be conducted to ensure that there is
adequate documentation and justification to allow this type of transfer under the provisions of
Proposition 218. As this option is being reviewed, increasing the transfer amount to a maximum
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of 15% should also be considered. The analysis of this strategy option should also identify its
impact on the current utility rates.
Transient Lodging Tax, Warehouse Tax, Quarry Extraction Tax
The Transient Lodging Tax (TLT), Warehouse Tax and Quarry Extraction Tax are business-
related taxes that are applied to the persons or entities for a specific activity or land use that
impacts city services. Of these three taxes, the City currently collects only one, the TLT.
Although the City's current TLT rate is 10%, which is the average for San Bernardino County,
there are some cities that have slightly higher TLT rates such as Riverside (11 0/G), Ontario
(11.75 1/6), and Barstow(12.5%).
On November 6, 2007 the voters of Redlands, approved a Warehouse License Tax by a margin
of 71 to 29 percent. Through this vote,the citizens imposed a business license tax on distribution
centers of$0.035 per square foot with an annual adjustment based on the Consumer Price Index
(CPI). An exception was established for warehouses or distribution centers with a wholesale
business within the City. A similar rate in the City of San Bernardino would generate
approximately$300,000 per year.
Both the Lytle Creek Mine, which is operated by Robertson's Ready Mix Inc, and the Cajon
Creek Mine, which is operated by Vulcan Industrial and Mining Corporation, are located within
the City limits. The cities of Upland and Highland both have quarry taxes with an annual CPI
adjustment. The City of Upland has a current rate of$0.1225 per ton. Highland has a current
rate of$0.1719 per ton. The City of Irwindale has fixed quarry tax rates for general and special
excavation and processing of materials. A quarry tax in San Bernardino may generate $200,000
annually.
Downtown and/or Airport Parking Tax
Several years ago, the City allowed the downtown-parking district to elapse. A parking district
may take several forms, from installing meters on all public parking spaces to imposing a tax on
the occupancy of off-street parking spaces. In the latter case, when the operator of a parking lot
collects the fee from the parking patron for the space rental, the City's parking tax rate is
incorporated into the amount collected. In addition to establishing a downtown parking district,
the City has an option to initiate a parking district around the airport. Exploring this option
would involve working with the Airport Authority to add a tax onto the proposed airport parking
rate. If the initial tax rate is very low, for example $1 per day, the impact on airport operations
should be minimal. A study by staff indicated that all major airports have some type of parking
tax imposed on the airport parking fee.
4
911 Tax
With voter approval a small charge could be added to cellular and landline phones to generate
revenue that would be appropriated to support the 911 operations in the City. If this tax were to
be pursued, one recommendation would be to simultaneously reduce or modify the current
paramedic user fee.
Parcel Tax for Library,Parks, or Other Services
A parcel tax is a non-ad valorem tax. In other words, it is levied as a flat fee on each parcel and
is not based on the assessed value of the property. A parcel tax is a special tax that is usually
designated for a specific purpose, such as libraries, parks, or public safety. In prior years the
City has provided the voters with several opportunities to vote on the implementation of a parcel
tax. The most recent example was in 2005 when the voters considered a parcel tax for libraries a
majority, 55 percent, were in favor of this measure; however, it did not meet the 2/3 approval
rate necessary to pass a special tax.
Benefit Assessment Districts
Benefit Assessment Districts are special tax districts formed by a vote of the property owners to
assess properties for the improvements or services that specifically benefit the properties within
the district. The City of San Bernardino used to have a citywide assessment district that
generated revenue to cover the costs for street lighting, traffic signals, and street sweeping. In
fiscal year 1997-98, the tern of the district expired. The elimination of this district created a
burden of several millions of dollars of costs on the General Fund. As the district generated $4.2
in the 1996-97 fiscal year, if its life had been extended and an annual CPI adjustment had been
applied, the revenue from the district would have been approximately $6.0 million in the current
fiscal year. Consideration needs to be given to re-establishing a citywide district that could
generate additional revenues for current maintenance as well as the expansion of services such as
street lighting, traffic signal maintenance, graffiti removal, parks maintenance, street
maintenance, and tree trimming.
Unlike other options that require voter approval, this type of district requires property owner
approval. A ballot mailed to each property owner would be required with approval for the
district requiring a simple majority of those returning the ballots. The ballots are weighted in
direct proportion to the assessment amount.
Revenue Measures Not Requiring Voter Approval
Fee Increases
The City currently has an approved Master Fee schedule. Staff is in the process of reviewing all
fees for possible updates. Some options under consideration are increased Business Fire
Inspection Fee and various technology fees for Departments.
5
Other Miscellaneous Ideas
In this section of the matrix are a number of miscellaneous ideas that have been raised by the
departments; these include generating a one time revenue of $2.4 million by selling the
convention center to the Economic Development Agency, instituting a business inspection
program, and researching developing new fee-based programs or permits. A number of these
suggestions would require additional research and analysis to determine the costs and benefits of
the programs.
Joint Powers Authorities/Consolidations/Enterprise Strategies
The matrix on Joint Powers Authority, Consolidations and Enterprise options identifies areas of
opportunities for partnerships with other public agencies or the private sector. (See Exhibit 4)
The exploration of the strategy to develop a regional animal shelter is one that is currently
underway. If the Mayor and Common Council provide direction to pursue one or more of the
remaining strategies contained in this matrix, additional research and analysis of the costs and
benefits of these options will need to be conducted.
Labor/MOU Negotiations Strategies
In conformance with the Brown Act, options for potential bargaining unit concessions will be
explored in closed session. All employees are currently participating in concessions equivalent
to a 10%salary reduction. ( See Exhibit 5) These concessions expire on June 30,2010.
Program Reductions Strategies
As the City of San Bernardino, and all municipalities, is a service organization, and its personnel
provide those services, effectuating significant additional reductions in expenditures would
require eliminating programs and positions. For example, a ten percent reduction in General
Fund personnel costs would produce a savings of$10.7 million. Using an average annual salary
and benefit rate of$83,200, this would equate to a staff reduction of approximately 129 full-time
positions.
Economic Development Strategies
The final strategic area of additional business attraction and retention opportunities and efforts
will be discussed as a component of the economic development strategy through the Economic
Development Agency.
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RECOMMENDATION AND NEXT STEPS
This report is provided for information and discussion purposes. Exhibit 6 provides a summary
of the revenues or savings that would be generated if all of the budget balancing strategies were
adopted and implemented.
It is recommended that the Mayor and Common Council review the budget balancing strategy
options, identify any questions of the City Manager and staff, hear input from the public, and
provide general direction to staff on the options that will require additional information or merit
further consideration. Staff will present the selected options for further discussion and possible
approval at the next budget meeting, which will be scheduled for May, 2010. It is important to
note that the schedule for placing revenue measures on the 2010 November ballot requires the
Mayor and Common Council to adopt a resolution calling for a special election and submit it to
the County by August 6`h.
I look forward to a productive discussion at the workshop and over the coming weeks to position
the City for a secure financial future.
7
Exhibit 1
City of San Bernardino
General Fund Financial Projections
Fiscal Years 2010 to 2015
General Overview:
Effective businesses must continually analyze operations and develop financial plans that
address the short term,mid-range, and long-term time frames. This type of analysis is
critical for an organization to maintain its financial strength and stability. A financial
analysis that reinforces a long-range focus allows an organization to systematically
identify, plan and achieve goals within its available financial resources.
A long range financial focus becomes even more critical in the face of the devastating
economic decline that our country has faced since the fall of 2008. Our city has had to
respond to changing financial conditions in a manner and speed that is unprecedented.
The stock market incurred record losses, housing values experienced steep declines, the
foreclosure rate skyrocketed and unemployment rates dramatically escalated. The State
of California continues to wrestle with multi-billion dollar deficits and the national, state
and regional economy is still volatile and unstable.
In response to this economic tailspin, the City has depleted most of its financial reserves
and has been forced to balance its budget on a year to year basis using one time
resources,employee 10% concessions,and loans. In order to gain financial stability, a
long range financial projection is being presented for the City's General Fund. The
projections cover six fiscal years beginning with the current Fiscal Year 2009-2010 and
goes out to Fiscal Year 2014-2015. Detailed below are the main financial assumptions
and analysis that were used to prepare a best, most likely and worse case scenario for the
City's General Fund.
Fiscal Year 2009-2010:
On August 17,2009 the City adopted its final budget for FY 2009-2010 that included
10%employee concessions, a loan from EDA,and one time property sales to help
balance the budget. As the economic conditions continued to decline,the City had an
additional $4.9 million budget short fall to address at the first quarter budget review. In
the Mid-Year report an additional budget short fall had to be addressed in the amount of
approximately$3.4 million.
In order to address these continued economy driven budget short falls,the FY 2009-2010
budget includes approximately$13 million of one time,non-recurring items. Listed
below is a summary those major non-recurring budget balancing measures; none of these
measures have been included in the 5 year financial projections starting with FY 2010-
2011.
1. $2 million of revenue from sale from property to EDA and the County.
2. $2.6 million of one time revenue identified through various audits and analysis of
City funds
3. $2.9 million from one time loans from EDA and City Regional Development
hnpact Fee Fund
4. $.5million of available fund balance from various Internal Service Funds
5. $5 million from employee MOU concessions that end 6/30/10
i Page 1 of 7
Exhibit 1
Revenue Assumptions:
After deducting the various one-time revenue items from the FY 2009-2010 budget, the 5
year projection model employs a range of assumptions as to how revenues will perform.
These assumptions were placed into three categories of projections which included best
case, most likely and worst case. The following provides the percent change in revenues
that was assumed in each of the scenarios.
Best Case Most Likely Worst Case
FYI 041 -.5% -1% -2.5%
FYI 1-12 .5% -1% -1.5%
FY12-13 1% 1% 1%
FY13-14 2% 1.5% 1%
FY14-15 3% 2% 1.5%
Expenditure Assumptions:
Unlike revenues that had different assumptions for each of the three financial scenarios,
the expenditure assumptions are the same for each scenario. The expenditure
assumptions used in all the financial projections assume that everything authorized in the
FY 2009-2010 adopted budget will continue into the future. For example, the same
number of authorized positions, using the current pay scale, was assumed. Also assumed
in the financial projections were the same operating Departments doing the same amount
and type of work.
Items that have not yet been included in the 5 year financial projection at this point is a
plan to replenish the General Fund Reserve,funds for the replacement of old and out
dated equipment/facility items, costs to implement the IT Strategic Plan, and set aside
funds to cover such expenses as pay off costs of vacation, sick,and holiday time when
employees terminate. It is assumed these costs will continue to be funded from savings
generated by keeping positions vacant. Once the economy and City budget begin to
stabilize, these items need to be added into the financial projections.
In order to be as accurate as possible on future year's projections, the expenditures were
broken down into various budget expenditure categories. The following provides a brief
explanation of the content and assumptions for each of the categories.
Salaries:
1. 10% MOU concessions were not assumed to continue beyond FY 2009-2010.
These concessions saved the City approximately $5 million annually.
2. Charter 186 salary increases for Safety were calculated at about 3% each year
with a small additional amount assumed each year for step increases.
3. Sixteen additional Police positions from the COPS Rehiring Grant were added
into the projections starting in FY 2009-2010. Grant credits were also included to
Paop 2 of 7
Exhibit 1
reflect grant funds paying for the additional 16 positions through the first six
months of FY 2012-2013. It has been assumed that all 16 positions will be
retained by the City after the grant credits end,as a result in FY 2012-2013 there
is an additional $1 million for these positions and $2.2 million in FY 2013-2014
and beyond.
4. For FY 2010-2011 and all future years it has been assumed that SB621 Indian
Gaming Grant Funds will not be received. This assumption increased Police
Safety salaries for the General Fund by$961,200.
5. For all other non-safety positions, a small increase has been included each year
for step increases. No additional salary increases resulting from MOU
negotiations were assumed.
6. Special Pays are all assumed to stay constant with no major changes. The major
items included in this category are auto allowances, uniform allowances for
Safety, and education incentive pay for Safety.
7. Part-Time salaries were assumed to have a slight increase each year due to step
increases and possible minimum wage adjustments.
8. Overtime costs were assumed to increase each year due to Safety Charter 186 pay
increases. Approximately $6.7 million of the $6.9 million overtime budget is
spent in the Police and Fire Departments and all but a very small part is paid to
the Safety employees in those Departments.
Retirement:
I. Since the City has two separate PERS plans, one for Safety employees and one
for all other employees (Miscellaneous employees), the costs have been broken
down into these two categories. .
2. PERS provided the City with their best estimate as to what the PERS rates would
be in future years for both plans.
3. After FY 2010-2011 the PERS rates for both plans start to increase by large
amounts until FY 2014-2015. The Safety rate increases about 4%per year and
the Miscellaneous rate increases about 3%per year. These large rate increases are
needed to off set the major investment losses that PERS had during the economic
down turn.
4. Included in the Safety retirement numbers is the $3 million payment for the
Safety Pension Obligation Bonds that the City sold in order to fund some of the
Safety PERS unfunded liability costs.
Other Personnel Costs:
1. City Paid Health Costs include health costs the City currently pays for all
employees and retirees.
2. The City currently budgets about $450,000 per year for retiree health costs. For
most employees the City follows the PERS policy and currently contributes the
minimum amount of about$105/month to retiree health costs. Each year this
amount increases by a CPI-Medical Component and for FY 2010-2011 it will
increase to $108/month according to PERS.
3. City Health cost for current employees are assumed to increase each year for
those bargaining units that have their city contribution tied to the Kaiser rate. For
those groups that have a flat monthly contribution from the City, no increase has
been assumed.
4. Currently, Safety employees can also receive a higher City contribution to their
retiree health costs if they have received enough service years with the City as
Paee 3 of 7
Exhibit 1
negotiated in the current Memorandum of Understanding. These added costs
would also be covered by the annual projected increases in this category.
5. Other taxes the City is required to pay are the Unemployment Tax and Medicare
Tax. The City only pays its share of these costs and the employee is responsible
for his or her share.
Other Operational Costs:
For Maintenance &Operations costs, Contractual, Internal Service Charges, and Capital
Outlay a 2% increase has been factored into each year. This increase is to cover any
price increases or replacement costs for current items.
Debt Service Charges are assumed to stay about the same. The Safety Pension
Obligation Bond costs are not included here as they are included with the Safety
Retirement costs discussed above. The remaining major debt charges currently budgeted
and paid by the City are:
1. City Hall Building $1 million per year.
2. Fire Equipment Leases and Fire Station Lease about$900,000 per year
3. HUB project debt payment $150,000 per year
Budgeted Expenditure Savings:
The estimated budgeted expenditure savings each year after FY 2009-2010 is$1 million.
FY 2009-2010 is anticipated to have a much higher expenditure savings than$1 million
due to some positions being kept vacant to help balance the budget and some positions
simply being filled slower than originally anticipated; however these savings can not be
assumed for future years.
Transfers:
Transfers Out is estimated to stay about the same with about a 2% increase. It is also
assumed that the General Fund will resume appropriating approximately $300,000 per
year into Fleet for vehicle replacement. Also assumed is that the Cultural Development
Fund will no longer continue to fund $250,000 a year for some of the cultural activities at
the Library; the assumption is that the General Fund will pay for all these costs.
Summary:
Based on all the assumptions discussed above,for FY 2010-2011 the City is projected to
have revenues short of expenditures by about$23.7 million under the best scenario, $24.3
million under the most likely scenario and$26.2 million under the worst case scenario.
All of these scenarios assume the current budget reserve of just under$1.8 million
remains untouched. Without additional revenues over the current projections,the City
will have to either reduce its total expenditures by about 15-17% or reduce its labor costs
by 20-22% in order to bring the FY 2010-2011 budget into balance.
Page 4 of 7
Exhibit 1
City of San Bernardino
General Fund Financial Projection Best Case
Updated Projected Projected Projected Projected Projected
2009-2010 2010-2011 2011-2012 2012.2013 2013-2014 2014-2015
Beginning Fund Balance $ 2,557,900 $ 1,770,400 $ 1,770,400 $ 1,770,400 $ 1,770,400 $ 1,770,400
Estimated Revenue:
Property Taxes 29,517,000 29,367,000 29,517,000 29,812,100 30,408,300 31,320,500
Sales Taxes 21,499,000 21,389,000 21,499,000 21,714,000 22,148,300 22,812,700
Utility Users Taxes 22,565,900 22,453,D00 22,565,900 22,792,000 1 23,247,800 23,945,200
Measure Z District Tax 5,250,000 5,225,000 5,250,000 5,302,500 5,408,600 5,570,800
Other Taxes 5,532,000 5,500,000 5,532,000 5,587,300 5,699,000 5,870,000
Total Taxes 84,363,900 83,934,000 84,363,900 85,207,900 86,912,000 89,519,200
Licenses and Permits 8,072,500 8,032,000 8,072,500 8,153,200 8,316,300 8,565,800
Fines and Penalties 3,521,900 3,500,000 3,521,900 3,557,1 DO 3,628,200 3,737,000
Use of Money&Property 2,713,700 730,000 770,600 778,300 793,800 817,700
Intergovernmental 7,088,800 7,050,000 7,088,800 7,160,000 7,303,200 7,522,300
Charges for Services 6,068,300 6,038,000 6,068,300 6,129,000 6,251,600 6,439,100
Miscellaneous 7,469,400 4,845,100 4,869,300 4,918,000 5,016,300 5,166,800
Transfers In/Loan Proceeds 15,534,900 12,000,000 12,114,200 12,235,300 12,480,000 12,854,400
Total Other Revenues 50,469,500 42,195,100 42,505,600 42,930,900 43,789,400 45,103,100
Total Estimated Revenues 134,833,400 126,129,100 126,869,500 128,138,800 130,701,400 134,622,300
Expenditures:
Salaries:
Full Time 67,222,400 75,482,000 77,987,000 81,305,2110 84,826,400 84,887,000
Part-Time 1,856,200 1,875,000 1,900,000 1,925,000 1,950.000 1,975,000
Special Pays 1,463,800 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
Overtime 6,935,500 7,500,000 8,000,000 8,400,000 8,800,000 9,200,000
Subtotal Salaries 77,477,900 86,357,000 89,387,000 93,130,200 97,076,400 97,562,000
Retirement:
Safety Retirement 14,278,000 15,000,000 16,775,000 19,600,000 1 22,700,000 23,700,000
Miscellaneous Retirement 5,139,800 5,500,000 6,000,000 6,700,000 7,500,000 7,600,000
Subtotal Retirement Costs 19,417,800 20,500,000 22,776,000 26,300,000 30,200,000 31,300,000
Other Personnel Costs:
City Paid Health Costs 8,912,000 9,200,000 9,400,000 9,800,000 10,200,000 10,600,000
Misc.Other Taxes 1,257,900 1,281,800 1,324,800 1,364,400 1,404,000 1,443,500
Subtotal Other Personnel 10,169,900 1 10,481,800 10,724,800 11,164,400 11,604,000 12,043,500
Maintenance&Operation 5,457.100 5,586,200 5,677,500 5,791,000 5,906,800 6,025,000
Contractual Services 7,039,600 7,180,400 7,324,000 7,470,500 7,620,000 7,772,400
Internal Service Charges 13,539,100 13,810.000 14,086,200 14,367,900 14,655,300 14,948,400
Capital Outlay 758,200 773,400 768,900 8D4,700 820,800 837,200
Debt Service Charges 2,259,600 2,259,600 2,259,600 2,259,600 2,259,600 2,259,600
Loan Repayments 1,308,700 1,629,400
Est.Expenditure Savings Factor (2,680,400) (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000)
Transfers Out 2,182,100 2,600,000 2,652,000 2,705,000 2,759,100 2,814,300
Total Estimate Expenditures $ 135,620,900 $ 149,837,100 $ 156,304,400 $ 162,993,300 $ 171,902,000 $ 174,562,400
Revenue Over(Under)Expenses (787,600) (23,706,000) (29,434,900) (34,864,500) (41,200,600) (39,940,100)
Reserve Fund Balance $ 1,770,400 $ (21,937,600 $ 27,664,500 $ 33,084,100) $ (39,430,200) $ (38,169,700)
FB asa°/of Expenditures 1.31% -14.64% -17.70% -20.30% -22.94% -21.87%
Debt Sery as%of Expenditures 1.67% 1.51% 1.45%1 1.39% 1.31% 1.29%
Paa-e 5 of 7
City of San Bernardino Exhibit 1
General Fund Financial Projection Most Likely Case
Updated Projected Projected Projected Projected Projected
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014.2015
Beginning Fund Balance $ 2,557,900 $ 1,770,400 $ 1,770,400 $ 1,770,400 $ 1,770,400 $ 1,770,400
Estimated Revenue:
Property Taxes 29,517,000 29,221,800 28,930,000 29,219,300 29,658,600 30,251,800
Sales Taxes 21,499,000 21,284,000 21,071,100 21,281,200 21,600,400 22,032,400
Utility Users Taxes 22,565,900 22,340,200 22,116,800 22,338,000 22,673,000 23,126,500
Measure Z District Tax 5,250,000 5.197,500 5,145,500 5,197,000 5,274,900 5,380,400
Other Taxes 5,532,000 5,476,700 5,421,900 5,476,100 5,558,200 5,669,400
Total Taxes 94,363,900 83,520,200 82,685,300 83,511,600 84,765,100 86,460,500
Licenses and Permits 8,072,500 7,991,800 7,911,900 7,991,000 8,110,900 8,273,100
Fines and Penalties 3,521,900 3,486,700 3,451,800 3,486,100 3,538,900 3,610,000
Use of Money&Property 2,713,700 725,000 717,800 725,000 735,900 750,600
Intergovernmental 7,088,800 7,018,000 6,947,800 7,017,300 7,122,600 7,265,100
Charges for Services 6,068,300 6,007,600 5,947,500 6,007,000 6,097,100 6,219,000
Miscellaneous 7,469,400 4,820,700 4,772,500 4,820,200 4,892,500 4,990,400
Transfers In/Loan Proceeds 15,534,900 11,933,500 11,814,500 11,932,600 1 12,111,600 12,353,800
Total Other Revenues 50,469,500 41,983,300 41,663,800 41,979,200 42,609,500 43,462,000
Total Estimated Revenues 134,833,400 125,503,500 124,249,100 125,490,900 127,374,600 129,922,500
Expenditures:
Salaries:
Full Time 67222,400 75,482,000 77,987,000 81,305200 84,826,400 84,887,000
Part-Time 1,856,200 1,875,000 1,900,000 1,925,000 1,950,000 1,975,000
Special Pays 1,463,800 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
Overtime 6,935,500 7,500,000 8,000,000 8,400,000 8,800,000 9,200,000
Subtotal Salaries 77,477,900 86,357,000 89,387,000 93,130,200 97,076,400 97,662,000
Retirement:
Safety Retirement 14,278,000 15,000,000 16,775,000 19,600,000 22,700,000 23,700,000
Miscellaneous Retirement 5,139,800 5,500,000 6,000,000 6,700,000 7,500,000 7,600,000
Subtotal Retirement Costs 19,417,800 20,600,000 22,775,000 26,300,000 30,200,000 31,300,000
Other Personnel Costs:
City Paid Health Costs 8,912,000 9,200,000 9,400,000 9,800,000 10,200,000 10,600,000
Misc.Other Taxes 1,257,900 1,281,800 1,324,800 1,364,400 1,404,000 1,443,500
Subtotal Other Personnel 10,169,900 10,481,800 10,724,800 11,164,400 11,604,000 12,043,500
Maintenance&Operation 5,457,100 5,566,200 5,677,500 5,791,000 5,906,800 6,025,000
Contractual Services 7,039,600 7,180,400 7,324,000 7,470,500 7,620,000 7,772,400
Internal Service Charges 13,539,100 13,810,000 14,086,200 14,367,900 14,655,300 14,948,400
Capital Outlay 758.200 773,400 788,900 804,700 1 820,800 837,200
Debt Service Charges 2,259,600 2,259,600 2,259,600 2,259,600 2,259,600 2,259,600
Loan Repayments - 1,308,700 1,629,400 -
Est Expenditure Savings Factor (2,680,400) (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000)
Transfers Out 2,182,100 2,600,000 2,652,000 2.705,000 2,759,100 2,814,300
Total Estimate Expenditures $ 135,620,900 $ 149,837,100 $ 156,304,400 $ 162,993,300 $ 171,902,000 $ 174,562,400
Revenue Over(Under)Expenses (787,500) (24,333,600) (32,055,300) (37,602,500) (44,527,400) (44,639,900)
Reserve Fund Balance $ 1,770,400 1$ (22,563,200) $ (30,284,900) $ (35,732,100)l$ (42,757,000) $ 42,869,500)
FB as a%of Expenditures 1.31% -15.06% -19.38% -21.92% -24.87% -24.56%
Debt Serv,as%of Expenditures 1.67% 1.51% 1.45% 1.39% 1.31%1 1.29%
Page 6 of 7
Exhibit 1
City of San Bernardino
General Fund Financial Projection Worst Case
Updated Projected Projected Projected Projected Projected
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014.2015
Beginning Fund Balance $ 2,557,900 $ 1,770,400 $ 1,770,400 $ 1,770,400 $ 1,770,400 $ 1,770,400
Estimated Revenue:
Property Taxes 29,517,000 28,779,100 28,347,400 28,630,900 28,917,200 29,350,900
Sales Taxes 21,499.000 20,961,500 20,647,100 20,853,600 21,062,100 21,378,000
Utility Users Taxes 22,565,9DO 22,001,800 21,671,800 21,888,500 1 22,107,400 22,439,000
Measure Z District Tax 5,250,000 5,118,800 5,042,000 5,092,400 1 5,143,300 5,220,500
Other Taxes 5,532,000 5,393,700 5,312,800 5,365,900 5,419,600 5,500,900
Total Taxes 84,363,900 82,254,900 81,021,100 81,831,300 82,649,600 83,889,300
Licenses and Permits 8,072,500 7,870,700 7,752.600 7,830,100 7,908,400 8,027,100
Fines and Penalties 3,521,900 3,433,900 3,382,400 3,416,200 3,450,400 3.502,100
Use of Money&Property 2,713,700 695,900 685,500 692,400 699,300 709,800
Intergovernmental 7,088,800 1 6,911,600 6,807,900 6,876,000 6,944,700 7,048,900
Charges for Services 6,068,300 5,916,600 5,827,900 5,886,200 5,945,000 8,034,200
Miscellaneous 7,469,400 4,747,700 4,676,500 4,723,300 1 4,770,500 4,842,000
Transfers In/Loan Proceeds 15,534,900 11,794,400 11,617,500 11,733,700 1 11,851,000 12,028,800
Total Other Revenues 50,469,500 41,370,800 40,750,300 41,157,900 41,569,300 42,192,900
Total Estimated Revenues 134,833,400 123,625,700 121,771,400 122,989,200 124,218,900 126,082,200
Expenditures:
Salaries:
Full Time 67,222,400 75,482,000 77,987,000 81,305,200 84,826,400 84,887200
Part-Time 1,856,200 1,875,000 11900,000 1,925,0001 1,950,000 1,975,0001
Special Pays 1,463,800 1,500,000 1,500,000 1,500,0001 1,500,000 1,500,000
Overtime 6,935,500 7,$00,000 8,000,000 8,400,000 8,800,000 9,2DO,000
Subtotal Salaries 77,477,900 86,357,000 89,387,000 93,130,200 97,076,400 97,562,000
Retirement:
Safety Retirement 14,278,000 15,000,000 16,775,000 19,600.000 22,700,ODD 23,700,000
Miscellaneous Retirement 5,139,800 5,500,000 6,000,000 6,700,000 7,500,000 7,600,000
Subtotal Retirement Costs 19,417,800 20,500,000 22,775,000 26,300,000 30,200,000 31,300,000
Other Personnel Costs:
City Paid Health Costs 8,912,000 9,200,000 9,400,000 9,800,000 10,200,OOD 10,600,000
Misc.Other Taxes 1,257,900 1,281,800 1,324,800 1.364.400 1,404,000 1,443,500
Subtotal Other Personnel 10,169,900 10,481,800 10,724,800 11,164,400 11,604,000 12,043,500
Maintenance&Operation 5,457,100 5,566,200 5,677,500 5,791,000 5,906,800 6,025,000
Contractual Services 7,039,600 7,180,400 7,324,000 7,470,500 7,620,000 7,772,400
Internal Service Charges 13,539,100 13,810,000 14,086,200 14,367,900 14,655,300 14,948,400
Capital Outlay 758,200 773,400 788,900 804,700 820,800 837,200
Debt Service Charges 2,259,600 2,259,600 2,259,600 2,259,600 2,259,600 2,259,600
Loan Repayments 1,308,700 1,629,400 - - -
EsL Expenditure Savings Factor (2,680,400) (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000
Transfers Out 2,182,100 2,600,000 2,652,000 2,705,000 2,759,100 2,814,300
Total Estimate Expenditures $ 135,620,900 $ 149,837,100 $ 166,304,400 $ 162,993,300 $ 171,902,000 $ 174,662,400
tevenue Over(Under)Expenses (787,500) (26,211,400) (34,533,000) (40,004,100) (47,683,100) (48,480,200)
Reserve Fund Balance $ 1,770,400 1$ (24,441,000) $ (32,762,600)l$ (38,233,700) $ (45,912,700) $ (46,709,800)
FI3 as a%of Expenditures 1.31% -16.31% -20.96% -23.46% -26.71% -26.76%
Debt Sery as%of Expenditures 1.67% 1.51% 1.45% 1.39% 1.31% 1.29%
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