HomeMy WebLinkAbout21- Measure Z Committee ORIGINAL
CITY OF SAN BERNARDINO REQUEST FOR COUNCIL ACTION
From: Marlene Evans, Chairperson Subject: Report from Measure Z Citizen's Oversight
Measure Z Citizen's Oversight Committee on Uses of Measure Z Funds —
Committee July 1, 2008 through June 30, 2009
Date:
November 17, 2010
MCC Date: December 6, 2010
Synopsis of Previous Council Action:
04-20-2009 Mayor and Common Council receive and file the report from the Measure Z
Citizen's Oversight Committee on Uses of Measure Z Funds — July 1, 2008
through June 30, 2009.
04-07-2008 Mayor and Common Council receive and file the report from the Measure Z
Citizen's Oversight Committee on Uses of Measure Z Funds — April 1, 2007
through June 30, 2008
Recommended Motion:
That the report from the Measure Z Citizen's Oversight Committee on Uses of Measure Z Funds
—July 1, 2008 through June 30, 2009,be received d fil d.
ktA/
Signature
Contact Person: Debra Kurita Phone: 5122
Supporting data attached: Staff Report; report, Ward(s): Citywide
attachments
FUNDING REQUIREMENTS: Amount: N/A
Source:
Acct. Description:
Finance:
Council Notes:
Agenda Item No. I
�glaetiueLct F>�s
STAFF REPORT
Subject:
Report from the Measure Z Citizen's Oversight Committee on Uses of Measure Z Funds
—July 1, 2008 through June 30, 2009.
Backaround•
Measure Z was approved by the voters of San Bernardino on November 7, 2006. The
measure enacted a .25% district tax for a period of 15 years, beginning April 1, 2007.
The voters also approved the advisory Measure YY, which stated that the proceeds of
measure Z "be used only to fund more police officers and support personnel, and to fund
anti-gang and anti-crime operations, including drug resistance education and supervised
after-school youth activities."
Section 18 of Ordinance MC-1229, which was enacted by the voter approval of Measure
Z,required the creation of a Citizen's Advisory Committee; this section states:
Section 18: Citizen's Advisory Committee. The Mayor and Common
Council shall create a Citizen's Oversight Committee, which shall review
the expenditure of proceeds of the taxes imposed by this ordinance and
report on those expenditures to the voters of the City at least once a year.
On October 19, 2010, the Measure Z Citizen's Oversight Committee reviewed the
attached report dated January 15, 2010 from the City's auditors regarding the use of
Measure Z funds for the period of July 1, 2008 to June 30, 2009. The Committee also
reviewed summary information provided by the Finance Department concerning the use
of funds by category, a copy of which is attached. On November 10, 2010 the
Committee met to receive additional information from the staff as well as the attached
letter, dated November 8, 2010, from the City's auditors.
At its meeting of October 19, 2010, the Committee voted unanimously to receive and file
the report from the City's auditors and forward it to the City Council. At its meeting of
November 10, 2010 the Committee voted to approve its narrative report to the Mayor and
Common Council and the voters by a 7:1 vote with Committee Members Machen,
Jenkins, Martindale, Maxwell, Savage, Grossman and Chair Evans in support; Committee
Member Robert Evans in opposition; and Committee Member Rosales absent. Therefore,
it is recommended that the Mayor and Common Council receive and file the report,
which will also be made available on the City's website for public review.
Financial Impact:
None
Recommended Motion:
That the report from the Measure Z Citizen's Oversight Committee on Uses of Measure Z
Funds—July 1, 2008 through June 30, 2009,be received and filed.
Exhibits: Committee Report
Auditor's Report
Auditor's Letter
CITY OF SAN BERNARDINO
INTEROFFICE MEMORANDUM
To: Mayor and Common Council and Voters of the City of San Bernardino
From: Measure Z Citizen's Oversight Committee
Subject: Report on the Uses of Measure Z Funds—July 1, 2008 through June 30, 2009
Date: November 10, 2010
Background
Measure Z was approved by the voters of San Bernardino on November 7, 2006. The
measure enacted a .25% district tax for a period of 15 years, beginning April 1, 2007.
The voters also approved the advisory Measure YY, which stated that the proceeds of
measure Z "be used only to fund more police officers and support personnel, and to fund
anti-gang and anti-crime operations, including drug resistance education and supervised
after-school youth activities."
Section 18 of Ordinance MC-1229, which was enacted by the voter approval of Measure
Z, required the creation of a Citizen's Advisory Committee; this section states:
Section 18: Citizen's Advisory Committee. The Mayor and Common
Council shall create a Citizen's Oversight Committee, which shall review
the expenditure of proceeds of the taxes imposed by this ordinance and
report on those expenditures to the voters of the City at least once a year.
On October 19, 2010, the Measure Z Citizen's Oversight Committee reviewed the
attached report dated January 15, 2010 from the City's auditors regarding the use of
Measure Z funds for the period of July 1, 2008 to June 30, 2009. The Committee also
reviewed summary information provided by the Finance Department concerning the use
of funds by category, a copy of which is attached. On November 10, 2010 the
Committee met to receive additional information from the staff as well as the attached
letter, dated November 8, 2010, from the City's auditors.
Analysis of Use of Measure Z Funds
The Measure Z Citizen's Oversight Committee is directed by the language of Measure Z
"to review the expenditure of proceeds of the taxes imposed by this ordinance and report
on those expenditures to the voters of the City at least once a year." The Committee has
reviewed and concurred with the opinion of the auditors that the funds have been
expended during FY 2008-09 in accordance with the language of Measure Z. The
Committee also confirms that those expenditures were made in accordance with Measure
YY.
The Committee notes that during FY 2008-09 the Measure Z funds were expended as
follows:
• $7,384,389 for police department salaries and benefits, supplies and operating
expenses, contractual services, internal services-garage charges, capital outlay and
debt service
• $162,030 for parks department salaries and benefits and supplies or operating
expenses
However, the Committee has had little input and absolutely no control over how it was
spent. Some members of the Committee have repeatedly expressed their concern about
this Committee not being able to provide input from the public in the decision making
process as to how Measure Z funds are expended.
Members of the Committee discussed the unexpected economic down turn and the
unavoidable consequence it had on the anticipated expenditure of Measure Z funds, as
well as on the General Fund. Although the City was unable to staff as many positions as
originally projected, the committee acknowledged that the funds are still being spent in
accordance with Measure Z and YY. Some Committee members expressed some
concern that a significant proportion of the funds are expended on crime suppression and
recommend that the City take steps to ensure that the programs dedicated to crime
prevention and intervention, as well as those focused on suppression, are supported by
Measure Z funds.
Action and Recommendation
The Committee voted to receive and file the Auditor's report and letter, and forward them
to the Mayor and Common Council to also receive and file. This report will be made
available on the City's website for public review.
Respectfully submitted,
Measure Z Citizen's Oversight Committee
\ . PHILLIP H.WALLER,C P.A.
BRENDA ODLE,C.P.A.
TERRY P.SHEA,C.P.A.
KIRK FRANKS,C.P.A. '
11 MATTHEW WILSON.C.P.A.
,e SCOTT MANNO.D.P.A.
ROGERS, ANDERSON, MALODY & SCOTT, LLP 8,:e g�� LEENA SHANBHAC,C P A.
CERTIFIED PUBLIC ACCOUNTANTS A�� B!,, -'�y
v NANCY O'R AFFERTY,C.P.A.
J BRADf ERD A.WELEBIP,C.P.A.
ROBERT B.MEMORY,C.P.A.(1945-2008) �.' JENNY LIU,C.P.A.
OF COUNCIL Cjy i/); TIMOTHY P. HORN,C.P.A.
JAY H 2ERCHER,C.P.A. CT7 p/S, G�J KATIE L MILLSOM,C.P.A.
JOHN J.BADIA,C.P.A.
y4/-0% P/?p/ BRADFORDrLA ROCKABRAND.L.P.A.
0% PAPA MATAR THIAW,C.P.A.
3 0//., /b
0
Citizens' Oversight Committee and City Council
City of San Bernardino, California
Independent Auditor's Report on the
Measure Z Public Safety Tax
We have audited the accompanying schedule of revenues and expenditures of the Measure Z
Public Safety Tax of the City of San Bernardino for the year ended June 30, 2009. This financial
statement is the responsibility of the City of San Bernardino, California's management. Our
responsibility is to express an opinion on this financial statement based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America. Those standards require that we plan and perform our audit to obtain
reasonable assurance about whether the schedule of revenues and expenditures is free of
material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the schedule of revenues and expenditures. An audit also includes
assessing the accounting principles used and significant estimates made by management, as
well as evaluating the overall presentation of the schedule of revenues and expenditures. We
believe that our audit provides a reasonable basis for our opinion.
The accompanying schedule of revenue and expenditures presents only the revenues and
expenditures of the Measure Z Public Safety Tax of the City of San Bernardino.
In our opinion, the financial statement referred to above presents fairly, in all material respects,
the revenues and expenditures of the Measure Z Public Safety Tax of the City of San
Bernardino for the year ended June 30, 2009 in conformity with accounting principles generally
accepted in the United States of America.
LLB
�liviA A..Et�e/td�. ti` tl^r"'
/?
January 15, 2010
MEMBERS
AMERICAN INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
VANIR TOWER • 290 NORTH "D"STREET • SUITE 300
PCPS THE AICPA ALLIANCE FOR CPA FIRMS
SAN BERNARDINO, CA 92401
1.,.—.,,A ..1 (9091889-0871 • (909)824-6736 • FAX(909)889-5361
CITY OF SAN BERNARDINO
Measure Z Public Safety Tax (Measure Z)
Schedule of Revenues and Expenditures
For the year ended June 30, 2009
Beginning balance - July 1, 2008 $ 1,787,345
Revenues:
Sales tax (0.25%) 5,804,472
Expenditures:
Salaries and benefits 6,666,289
Maintenance and operations 58,313
Contractural services 596,212
Internal service charges 80,300
Capital outlay 97,466
Debt service:
Principal 43,661
Interest 4,178
Total expenditures 7,546,419
Ending balance - June 30, 2009 $ 45,398
"The ending balance of$45,398 at June 30, 2009 does not reflect the following carryovers from
fiscal year 2008/09 to fiscal year 2009/10, approved by the City Council on December 21, 2009:
Encumbrances $ 45,100
"During the fiscal year ended June 30, 2009, the city entered into a capital lease financing
agreement for two police vehicles in an amount totaling $55,294.
PHILLIP H.WALLER,O.PA,
BRENDA ,C.P.A.
TERRY P.SHEA,C.P.A.
KIRK A FRANKS,O.P.A.
MATTHEW WILSON,L.P.A
W .
SCOTT W.MANNO,C.P.A.
ROGERS, ANDERSON, MALODY Ss SCOTT, LLP LEENA SHANSHAG,OP A.
CERTIAZED PUBLIC ACCOUNTANTS NANCY O'RAFFERTY,C.P.A.
BRAOFERD A.WELEBIR,C.P.A.
JENNY LIU.L.P.A.
ROBERT B.MEMORY,C,P.A.(19452009) TIMOTHY P.HORN,C.P.A.
OF COUNCIL KATIE L.MILLSOM,CP.A.
JAY H.ZERCHER,C.P.A. JOHN J.BADIA.C P.A.
JONATHAN R.KUHN,C.P.A.
BRADFORD L.ROCKABRANO,C.P.A.
PAPA MATAR THIAW.CP.A.
The Honorable City Council
City of San Bernardino
San Bernardino, California
Additional Information Regarding the Audit of the
Measure Z Public Safety Tax of the City of San Bernardino
Our audit of the Measure Z Public Safety Tax (Measure Z) of the City of San Bernardino
included the procedures identified below, as well as other procedures performed in connection
with our audit of the financial statements of the City of San Bernardino (the City) for the year
ended June 30, 2009, which resulted in our unqualified opinion that the financial statements of
the City were fairly stated in accordance with generally accepted accounting principles. This
information regarding our audit of the Measure Z Public Safety Tax has been provided to
communicate to the Citizen's Oversight Committee the results of the audit procedures identified
below-
1. We analyzed the following documents in order to gain an understanding of the
requirements stated in Measure Z:
• Ordinance No. MC-1229
• Resolution 2006-286
• Resolution 2006-287
• Resolution 2006-288
• Resolution 2006-289
Results: We noted that the City Council placed before the voters of the City of San
Bernardino a Public Safety Transactions and Use Tax Ordinance (the Ordinance)
relating to the imposition of a one-quarter of one percent (0.25%) transaction and use
tax to fund public safety operations. The election on the Measure was held on November
7, 2006, at which time the voters were asked whether or not the City should implement a
quarter-cent sales tax for 15 years to improve public safety, fund anti-gang and anti-
crime operations, and fund supervised after-school youth activities. The Measure
presented to the voters provided that such funds would be utilized with the creation of a
citizen's oversight committee and independent financial audits. At the election on
November 7, 2006, the voters passed the Ordinance, identified as Measure Z on the
ballot.
MEMBERS
AMERICAN INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
VANIR TOWER • 290 NORTH*D*STREET • SUITE 300
PCPS THE AICPA ALLIANCE FOR CPA FIRMS SAN BERNARDINO, CA 92401
L9n41 RA9-0871 • 1909)824-6736 • FAX(909)889-5361
Citizens' Oversight Committee and City Council
Page 2
City of San Bernardino, California
2. We obtained and reviewed a summary revenue detail report from the City's general
ledger for the Measure Z Public Safety Tax for the fiscal year ended June 30, 2009. We
reviewed supporting cash receipts to test whether the City had properly recorded
receipts of the voter approved transaction and use tax in the amount of one-quarter of
one percent (0.25% sales tax) in the general fund of the City.
Results: We noted no exceptions as a result of our procedures. All receipts of the voter
approved transaction and use tax in the amount of one-quarter of one percent (0.25%
sales tax)were properly recorded in the general fund of the City for the fiscal year ended
June 30, 2009.
3. We obtained and reviewed a summary expenditure detail from the City's general ledger
for the Measure Z Public Safety Tax for the fiscal year ended June 30, 2009. We
selected individually significant transactions listed in this expenditure detail report and
tested whether adequate supporting documentation (vendor/supplier invoices, receipts,
etc.) existed and whether the expenditure related to the specific projects stated in the
Measure. We also examined supporting documentation to test whether the amounts
agreed to the City's general ledger and that no unallowable costs were charged against
the Measure Z Public Safety Tax.
Results: We noted no exceptions as a result of our procedures. Adequate supporting
documentation existed for selected items and the expenditures related to the specific
projects stated in the Measure. In addition, amounts on the supporting documentation
agreed to the City's general ledger and no unallowable costs to Measure Z Public Safety
Tax were detected by our testing.
4. We obtained and reviewed selected payroll transactions to test whether the allocation of
salaries and benefits to Measure Z Public Safety Tax were reasonable. We obtained an
understanding from the City of the methodology used to allocate salaries, as well as
reviewed documentation supporting these allocations to Measure Z Public Safety Tax. In
addition, we inspected selected transactions charged against Measure Z to determine if
the salaries allocated were reasonable based upon the duties performed.
Results: We noted no exceptions as a result of our procedures. Salaries and benefits
charged against the Measure Z Public Safety Tax appeared reasonable in relation to the
activities and duties performed by the related personnel.
This report is intended solely for the information and use of the City Council, management of the
City of San Bernardino and the Citizens' Oversight Committee and is not intended to be and
should not be used by anyone other than these specified parties. However, this limitation is not
meant to limit the distribution of this report which is a matter of public record.
caj
January 15, 2010
CITY OF SAN BERNARDINO
YEAR END REVENUES AND EXPENDITURES
FISCAL YEAR 2008-2009
MEASURE Z PUBLIC SAFETY TAX
BEGINNING BALANCE - July 1, 2008 $ 1,787,345
REVENUES
District Sales Tax (0.25%) $ 5,804,472
TOTAL AVAILABLE FUNDING $ 7,591,817
EXPENDITURES
Salaries and Benefits $ 6,666,289
Safety Overtime-Crime Impact Teams $1,997,826
Safety F/T Salary/Benefits 4,516,089
Parks Salary/Benefits 152,374
Recruitment & Travel $ -
Supplies & Other Operating Expenses $ 58,313
Leather Gear $ 2,900
Gas Masks 1,600
Police Badges 1,600
Kevlar Helmets 2,300
Neogov Application Tracking System 6,000
Vehicle Graphics,Door Panels, Seats 2,723
Parking Lot Lease & Electricity 33,391
Extradition Costs Refund (2,838)
Misc. Supplies/Operating Costs 510
Parks sports, office, and snack 9,656
supplies for kids recreation centers
Parks mileage, printing, postage costs 471
Contractual Services $ 596,212
Helicopter Services $ 555,900
Background Investigations & DOJ 2,112
New employee hire incentive pay 34,000
Audit Services 4,200
CITY OF SAN BERNARDINO
YEAR END REVENUES AND EXPENDITURES
FISCAL YEAR 2008-2009
MEASURE Z PUBLIC SAFETY TAX
Internal Services-Garage Charges $ 80,300
Fuel and Vehicle Maintenance $ 38,000
Workers Compensation Charges 26,000
Liability Insurance Charges 16,300
CapitalOutlav $ 97,466
Virtual Software 2,987
LCD Monitors 2,823
PD Radios 24,095
Treadmill Replacements 10,906
Tasers & Accessories 50,000
Forensics Cameras/Batteries 6,655
Debt Service $ 47,839
Vehicle Lease Payments
TOTAL EXPENDITURES F$-7—,54-6—,41-91
ENDING BALANCE - June 30, 2009 $ 45,398
Continue Appropriation/Encum Carryovers
Encumbrance Carryovers 13,300
Parks Skateboard Demonstration 6,500
PD Handguns 6,800
Continuing Appropriations 31,800
Parks mobile recreation program equip 22,000
Parks equip rentals for special events 5,000
Parks mobile movie equip 4,800
TOTAL CARRYOVERS $ 45,100
ENDING BALANCE AFTER CARRYOVERS $ 298
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2010-2011
GENERAL FUND - Measure Z
MIDYEAR REVISED ADOPTED
ESTIMATE ESTIMATE BUDGET
FY 2009-2010 FY 2009-2010 FY 2010-2011
ESTIMATED REVENUE
District Tax Revenues 5,250,000 5,200,000 5,120,000
Total Estimated Revenues $ 5,250,000 $ 5,200,000 $ 5,120,000
Total Transfers In $ - $ $
TOTAL ESTIMATED FUNDS AVAILABLE $ 5,250,000 $ 5,200,000 $ 5,120,000
ESTIMATED EXPENDITURES
Police 5,523,400 5,423,400 6,293,000
Park and Recreation 161,900 161,900 150,200
Total Estimated Expenditures $ 5,685,300 $ 5,585,300 $ 6,443,200
Total Estimated Expenditure Savings $ - $ - $ (1,663,400)
Total Transfers Out $ - $ $
TOTAL ESTIMATED DEDUCTIONS $ 5,685,300 $ 5,585,300 $ 4,779,800
EXCESS (DEFICIENCY ) AVAILABLE $ (435,300) $ (385,300) $ 340,200
ESTIMATED BEGINNING FUND BALANCE $ 45,100 $ 45,100 $ (340,200)
ESTIMATED ENDING FUND BALANCE $ (390,200) $ (340,200) $
RESERVE FOR FUTURE COSTS 0 0 0
BUDGET EXCESS / (DEFICIENCY) $ (390,200) $ (340,200) $
X
CITY OF SAN BERNARDINO
MEASURE Z
SUMMARY OF REVENUES &EXPENDITURES
FISCAL YEARS 2006-07 TO 2008-09
FY 2006-07 FY 2007-08 FY 2008-09
FINAL AUDIT FINAL AUDIT FINAL AUDIT
ACTUALS ACTUALS ACTUALS
REVENUES:
District Tax Revenues 1,162,882 6,511,475 5,804,472
Total Estimated Revenues $ 1,162,882 $ 6,511,475 $ 5,804,472
Total Transfers In $ _ $ _ $ _
TOTAL FUNDS AVAILABLE $ 1,162,882 $ 6,511,475 $ 5,804,472
EXPENDITURES:
Police 1,050,518 4,800,473 7,383,918
Code Enforcement - 36,021 -
Parks, Recreation, & Comm Sery 162,501
Total Estimated Expenditures $ 1,050,518 $ 4,836,494 $ 7,546,419
Total Transfers Out $ . $ - $
TOTAL DEDUCTIONS $ 1,050,518 $ 4,836,494 $ 7,546,419
EXCESS (DEFICIENCY) AVAILABLE $ 112,364 $ 1,674,981 $ (1,741,947)
BEGINNING BALANCE $ - $ 112,364 $ 1,787,345
ENDING FUND BALANCE
$ 112,364 $ 1,787,345 $ 45,398
r
Measure Z Police Budgeted Positions:
Safety Positions 31 40
Non-Safety Positions 10 15
Total - 41 55
% Measure Z Budget is of Police Budget 0% 7% 11%
I
i
CITY OF SAN BERNARDINO
POLICE DEPARTMENT BUDGET
EXCLUDING MEASURE Z FUNDS
FISCAL YEARS 2005-06 & 2008-09
FY 2005-06 FY 2008-09
ADOPTED ADOPTED
BUDGET BUDGET
EXPENDITURES:
Personnel $45,553,700 $49,723,400
Maintenance & Operations 1,362,500 1,157,400
Contractual 1,453,300 3,027,700
Inernal Service Charges 4,403,300 4,401,400 I
Capital Outlay 133,900 37,000
Debt Service 6,000 1,981,000
Grant Credits (1,329,900) 1 (1,326,900)
TOTAL BUDGETED EXPENDITURES j $ 51,582,8001 $ 59,001,000
Police General Fund Budgeted Positions:
Safety Positions 312 310
Non-Safety Positions 160 135
Total 472 445
% Police Budget is of City General Fund 40% 42%
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` PHI TERN.P S SEA,C.P.A. L.
BRENDA L.ODLE,C.P.A.
TERRY P.FRANKS,C.P.A.
KIRK A.FRANKS,C.P.A.
MATTHEW 8. MANNO,C.P.A.
ROGERS ANDERSON MALODY & SCOTT LLP EENASHANUHNO,C.P.A.
/ / / LEENA BHANBHAC,C.P.A.
CERT/FIFD PUBLIC ACCOUNTANTS '
NANCY O'RAFFERTY,L.P.A.
WELES
ROBERT B.MEMORY.C.P.A.(IIMS 20091 BRADFERO AJENNY LLIU,C.P.A.
TIMOTHY P.HORN,C.P.A.
KATIE L.MILLSOM,C.P.A.
OF COUNSEL
JONATHAN R.KUHN.C.P.A.
JAY H.2ERCMER,C.P.A. PgPAERINE TMUIR,C.PA.
KATHERINE I J.MUTA,C.P.A.
MAYA IVANOVA.C.P.A. I
November 8,2010 CHRISTOPHER MONTOYA,C.P A
I
Barbara Pachon, Finance Director
City of San Bernardino
300 North"D" Street
San Bernardino, CA 92418
Dear Mrs. Pachon:
We are writing this letter in response to the Measure Z Citizens Oversight Committee's
concern the City of San Bernardino is "supplanting" public safety expenditures using
Measure Z funds rather than "supplementing" in the General Fund. Based on the
information we reviewed, although the total number of positions funded by the General
Fund may have dropped during the period of 2005/06 to 2008/09, the overall General
Fund amount expended on the Police Department increased by about $7.4 million;
further, the proportion of the General Fund dedicated to this department increased from
40 to 42 percent during that timeframe. Therefore, in addition to our previous findings
that the City is in compliance with the provisions of Measures Z and YY, we find that the
City is supplementing and not supplanting public safety expenditures in the General Fund
with Measure Z funds.
Yours truly,
Terr—y- �a, CPA
Rogers, Anderson, Malody& Scott LLP
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