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HomeMy WebLinkAbout34- City Administrator - Mid Year Budget 'CITY OF SAN BERNf WINO - REQUEST Fr %I COUNCIL ACTION From: Fred Wilson Subject: Mid Year Budget Report Assistant City Administrator Dept: Date: February 11, 1993 Synopsis of Previous Council action: Recommended motion: That the Mid Year Budget Report for FY 92/93 be received and filed. Signature Contact person: Fred Wilson Phone: 5122 Supporting data attached: Ward: FUNDING REQUIREMENTS: Amount: Source: (Acct. No.) (Acct. Description) Finance: Council Notes: 75.0262 Agenda Item No CITY OF SAN BERN "IDINO - REQUEST F-1 COUNCIL ACTION STAFF REPORT The mid year financial report is designed to keep the Mayor and Council apprised of the financial position of the City. Each year in February the City reviews revenues and expenditures and prepares an updated projection on the General Fund for the Mayor and City Council. This report provides the City with an opportunity to take action if there are serious financial problems before the end of the fiscal year and it gives the City an early indication of the upcoming fiscal year in terms of the budget outlook. BACKGROUND The FY 1992-93 budget is $107, 097, 000 excluding the Redevelopment Agency. Of this amount, $70, 371,907 is appropriated for the General fund and the balance of $36,720, 000 is appropriated for expenditures in capital improvements, enterprise, debt service, special revenue funds,and assessment districts. The approved General Fund budget for FY 1992-93 is actually 0.5% less than last years budget. The primary reason for the reduction in the budget is due to SB 844 which shifted $1, 019, 000 in property tax revenues from the City to schools, lower sales tax projections, lower development revenues and a $710, 000 bill from the County for booking fees. The City's budget was balanced with these lower revenue projection based primarily on the following factors: First, 73 full time positions which represent approximately 6% of the City's work force have been eliminated from nearly every City department. Second, all City departments were required to reduce their operating budgets by 8% and, third this cutback represents the third time the City has reduced staffing and services since FY 1990-91. . By way of background, in FY 1990-91 the imposition of booking fees as well as a downturn in local economic conditions forced the City to reopen budget deliberations at mid year. A combination of budget cuts and new revenues which collectively saved approximately $2 .4 million in the general fund were approved. Twenty-seven positions were eliminated as part of the budget cuts. Last January, in response to a further weakening economy, the Mayor and Council approved another series of budget reduction measures in an effort to re-balance the fiscal year 1991-92 budget. Department reductions, along with a number of other budget reduction measures including some one time sales of assets, were approved by the Mayor and Council and totaled approximately $61000, 000. A total of 57 additional positions city-wide were eliminated. -1- 75-0264 FY1992-93 Beginning Fund Balance The actual FY 1992-93 beginning General Fund Balance is $8,232, 000. This figure includes the PERS refund of $2.8 million and General Fund continuing appropriations and encumbrance carry overs of $2 , 589, 000. The undesignated fund balance as of July 1, 1992 was $5, 643 , 000. The table on Attachment A (Mid Year General Fund Balance Report) provides a complete depiction of Expenditures, Transfers and Revenues. As noted on this report, the original projected ending fund balance for FY 1992-93 was $3, 497, 617 . As part of the mid year budget revenue process a revised revenue and expenditure projection was developed which more accurately forecasts the ending fund balance. Based on the revised revenue forecasts, there is a net increase in revenue over budget in the amount of $780, 584 . The mid year expenditure changes which factor in the City Attorney's increased appropriation of $600, 000 and the Fire Departments overtime usage of $436, 000, as well as the noted other departmental expenditure savings gives a revised estimated expenditure total of $72 , 753 , 346. The net impact on the ending fund balance of these changes in revenues and expenditures is an increase of $988, 560. The projected ending fund balance is $4, 486, 177. -2- r FY 1992-93 General Fund Revenues As shown by Attachment B, there are two revenue categories that account for the increase in the City's revenue categories. The first revenue category is Taxes. The major increase in this category is due to the Utility Tax revenues projected at $1, 880, 000 over budget. This increase is the result of two actions taken by the City. First, the Utility Tax rate was increased by 1/2 % which did not fully take effect until FY 1992-93 . Second, the scope of the Utility Tax was increased to include interstate and cellular phone calls. The second revenue category which shows an increase is Fines and Penalties. This category is projected over budget because of the General Fines revenue. This revenue was increased because the City settled a lawsuit with the County,,o dealing with traffic tickets, which nets the City $300, 000 in new revenues. Vehicle Abatement Revenues are also projected to be slightly over budget. The - two revenue category increases discussed above have been partially offset by revenue decreases in all the other revenue categories. The majority of these decreases are economy driven. For example, Sales Tax is projected $300, 000 below budget and Business Registration is projected $190, 000 below budget. Both of these revenues reflect a slow economy with many businesses closing. Also down due to the slow economy are all the Licenses and Permit revenues, as well as the Charges for Services. These revenues are down even with the increases in rates that the City approved as part of the budget process for FY 1992-93 . Two revenues, Interest Earnings and EDA Reimbursements, are also projected under budget but not because of economic reasons. The General Fund cash has been lower than what was originally anticipated thus producing less interest earnings. At this time it is not anticipated that the City will spend and get reimbursed for all the CMO monies available from EDA in the 1992-93 fiscal year. However, what is not expended by the City and reimbursed by EDA in FY 1992-93 will be done in FY 1993-94 . Also it should be mentioned that the FY 1992-93 revenue figures assume EDA will pay the City $2 , 300, 000 for the Police Building. If this sale price is renegotiated downward there will be an unfavorable effect on the FY 1992-93 ending fund balance. -3- FY 1992-93 General Fund Expenditures The total General Fund budgeted expenditures for FY 1992-93, after adding additional appropriations for compensation increases, continuing appropriations and encumbrance carry overs is $72 , 753, 346. The actual mid year expenditures which include encumbrances, are $37, 028,936 or 51% of budget. The following table depicts the FY 1992-93 budget and expenditures at mid year. Actual expenditures for Personnel costs include twelve payroll periods (50% of total) . GENERAL FUND MID YEAR EXPENDITURE SUMMARY FY 91-92 EXPENDITURE YTD ACTUAL FY 1992-93 FY 1992-93 CLASSIFICATION JUNE 30/92 BUDGET MID YEAR PERSONNEL 54, 709, 276 55,766,744 27, 206,700 MATERIAL, SERVICES & SUPPLIES 16, 442, 417 16, 543, 094 7, 157, 376 CAPITAL OUTLAY 774, 214 666,766 442, 656 DEPARTMENTAL CREDITS <1, 381, 222> <2 , 319,868> <1, 159,934> TOTALS 70, 544, 685 70, 656, 736 33 , 646,798 As part of the mid-year process, each department was requested to review their expenditures through December 31, 1992 and to provide a projection through the balance of the fiscal year relative to overall expenditures. -4- 1 a This detailed analysis by department is available in the Finance Department. In each case, the department provided an overview of personnel expenditures, materials, services and supplies and capital outlay expenditures. The summary information which is provided on the top of each page represents the expenditure detail through December 30, 1992 . The percentage expended should be at or below 50% although due to encumbrances and reappropriat ions this figure may be higher for certain divisions. The following is a summary of the department budgets which are anticipated to exceed their FY 1992-93 beginning budget. This summary also includes an explanation of the reasons for the overage. GENERAL FUND 1. City Attorney-At the December 7, 1992 meeting of the Mayor and Council, an additional $400, 000 was approved for litigation costs and litigation for outside counsel. The Council directed that such amounts be transferred into the account as the need arose. Of this amount, a total of $190, 549 has been expended representing $115, 955 for outside attorneys and $74, 594 for litigation costs. Something over $200, 000 remains from these authorized funds which are not reflected in the budget. The City Attorney has estimated that an additional $200, 000 is needed from the General Fund reserve prior to the end of the fiscal year to cover additional outside litigation costs. 2 . Fire Department-The Fire Department overtime budget is anticipated to be over budget by approximately $436, 000 by the end of the fiscal year. The reason .for the over expenditure is based primarily on the fact that six (6) Engineer positions and one (1) Firefighter position were not funded in FY 1992- 93 . As part of the flexible staffing program which is currently in place these positions were to remain vacant but funded in the budget. An agreement was negotiated on flexible staffing with the firefighters union to keep the authorized staffing at 162 personnel but allows fire management not to fill the positions permanently, instead use overtime to cover. It was determined that overtime would be more cost effective than using full time positions. Since these positions were not funded in the FY 1992-93 budget the overtime usage is substantially over budget. -5- OTHER FUNDS 3 . Garage-It is anticipated that expenditures for equipment repair may be over budget by approximately 4% or $100, 000 due to the following factors: 1) state mandated safety and regulatory programs; 2) deferred repairs from previous years and; 3) an aging vehicle fleet. The City has deferred vehicle replacement for a number of years due to budgetary constraints. Deferral of vehicle replacement ultimately leads to higher maintenance costs. This budget will be closely monitored to minimize over expenditures. 4 . Workers Compensation-It is anticipated that the Workers Compensation budget may be approximately $250, 000 over the budgeted amount for Worker Compensation claims. This figure is based upon a review of the last three years' claims payments, discussion with the Workers' Compensation Plan Administrator and a review of our actuarial study for Workers' Compensation. The Workers' • Compensation fund cash balance as of 12/31/92 is $1, 597, 164 . It is anticipated that this shortfall will be made up through increased user charges next fiscal year. 1. Fiscal Year 1993-94 Budget State Budget Impacts The Governor's budget proposes eliminating the Post-Prop 13 bailout of local agencies. This will be accomplished by shifting $2 .595 billion in property tax revenue from counties, cities, special districts and redevelopment agencies to school districts. This shift has four major components: 1. $2 . 075 billion from cities, counties, and special districts. 2 . $70 million from counties as one-time adjustment 3 . $150 million from special districts 4 . $300 million from redevelopment agencies. r The League of California Cities has estimated that the impact of this property tax shift on San Bernardino for FY 1992-93 will be approximately a $1, 900, 000 reduction. City Budget It is difficult to forecast the City's fiscal position for FY1993- 94 due to the inability to predict local economic conditions. In spite of this, a preliminary General Fund Balance Report for FY 1993-94 has been prepared and is provided as Attachment "C" . This -6- I ANN report projects a nominal two-percent growth in revenues over the FY1992-93 revised estimates. It also assumes the loss of $1, 900, 000 as a result of the AB8 property tax shift noted above and the loss of $2, 300, 000 in revenues from the sale of the old police building. The net impact on revenues will be a five-percent reduction (or approximately $2 , 717,900) over the revised FY1992-93 revenue estimate. To compensate for the projected revenues, proposed expenditures reflect a 5% reduction in all department budgets over the revised FY1992-93 budget. Although Charter Section 186 costs cannot be estimated at this time, a -figure of $900, 000 will be set aside to pay for police and fire salary increases. This figure is based on the cost which was incurred in FY1992-93 . In addition, $400,000 will be reserved to pay for the first year of the City's 800 MHz radio system. The departments will be requested to submit a budget which will be based on the revised budget for FY1992-93 . In addition, they will be requested to submit budget cuts which total five-percent of their budgets. This information coupl?d with other alternatives which will be developed by staff will be"presented to the Mayor and Council for consideration. It is expected that budget deliberations by the Mayor and Council will be scheduled for May 1993 . -7- ATTACHMENT "A" CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND BALANCE REPORT FISCAL YEAR 1992-1993 VARIANCE ADOPTED BUDGET REVISED ESTIMATE FAVORABLE/ DESCRIPTION FY 1992 - 1993 FY 1992 - 1993 (UNFAVORABLE) ----------- -------------- ---------------- ------------- Beginning Balance 7/1/92 8,232,000 8,232,000 0 Estimated Revenues 68,864,816 69,645,400 * 780,584 Transfers In 3,006,728 3,006,728 0 ---------- ---------- ---------- Total Available for Budget 80, 103,544 80,884, 128 780,584 Adopted Expenditure Budget 72,961 ,322 73,371 ,246 (409,924) Midyear Expenditure Changes: City'Attorney 0 600,000 (600,000) Fire Department 0 436,000 (436,000) Non-Departmental 0 (500,000) 500,000 Expanded Services-Police 0 (400,000) 400,000 Police 0 (298,000) 298,000 Public Works 0 (289,900) 289,900 Facilities 0 (52,000) 52,000 Planning 0 (50,000) 50,000 Finance 0 (43,000) 43,000 Mayor 0 (8,000) 8,000 Administration 0 (7,000) 7,000 Personnel 0 (6,000) 6,000 ---------- ---------- ---------- Revised Expenditure Budget 72,961 ,322 72,753,346 207,976 Transfers Out 3,644,605 3,644,605 0 ---------- ---------- ---------- Total Budget Expenses 76,605,927 76,397,951 207,976 Ending Balance 6/30/93 3,497,617 4,486, 177 988,560 ---------- ---------- ---------- ---------- ---------- ---------- *Assumes the City will receive $2,300,000 from EDA for the sale of the Police Building. ATTACHMENT "B" CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 1992-1993 REVISED OVER/(UNDER) ACTUAL DEC YTD BUDGET FY93 ESTIMATE ORIG BUDGET DESCRIPTION 1991-1992 FY 92-93 FY 92-93 % COL FY 92-93 FY 92-93 ---------------- --------- --------- --------- ----- ---------- --------- TAXES Sales Tax 20,021 ,349 8,453,406 19,700,000 43% 19,400,000 (300,000) Utility User's Tax 15,257,480 7,369,659 15,320,000 48% 17,200,000 1 ,880,000 Property Tax 9,066,338 2,867,469 8, 136,000 35% 8,287,000 151 ,000 Franchise Tax 1 ,559,477 227,983 1 ,471 , 150 15% 1 ,606,400 135,250 Transient Occupancy Tax 1 ,453,082 608,384 1 ,410,000 43% 1 ,339,500 (70,500) Real Prop. Transfer Tax 219,463 52,596 170,000 31% 170,000 0 ---------- ---------- ---------- ---- ----------- --------- Total Taxes 47,577, 189 19,579,497 46,207, 150 42% 48,002,900 1 ,795,750 LICENSES AND PERMITS Business Registrations 4,072, 174 1 ,361 ,845 3,800,000 36% 3,610,000 (190,000) Building Permits 574,818 242,143 600,000 40% 553,400 (46,600) Paramedic/EMS Subscr. 178,959 163, 185 213,671 76% 310,700 97,029 Mechanical Permits 214,657 94,790 212,000 45% 199,000 (13,000) On Site Permits 98,641 52,239 193,000 27% 105,000 (88,000) Construction Permits 53, 112 29,740 87,000 34% 60,000 (27,000) Conditional Use Permits 45,015 9,965 42,000 24% 39,400 (2,600) Fire Licenses/Permits 34,582 13,205 33,000 40% 28,600 (4,400) Street Cut Permits 71 ,674 12, 155 45,000 27% 25,000 (20,000) Mobile Home Park Permits 11 ,852 15,503 26,000 60% 24,400 (1 ,600) Misc Planning Lic/Permit 12,967 6,865 13,850 50% 12,600 (1 ,250) Misc Public Work Permits 10,306 3,946 12,679 31% 8,000 (4,679) Misc City Clerk Permits 440 375 500 75% 500 0 ---------- ---------- ---------- ---- ----------- --------- Total License & Permit 5,379, 197 2,005,956 5,278,700 38% 4,976,600 (302, 100) FINES AND PENALTIES Parking Citations 367,878 163,718 370,000 44% 350,000 (20,000) General Fines 124,035 12,382 10,000 124% 320,000 310,000 Vehicle Abatement Fines 24,552 43,713 27, 146 161% 83,000 55,854 ---------- ---------- ---------- ---- ----------- --------- Total Fines/Penalties 516,465 219,813 407, 146 54% 753,000 345,854 USE OF MONEY AND PROPERTY Sale of Property 99, 115 28,902 2,367,000 1% 2,370,000 3,000 Interest Earnings 245,958 121 ,548 690,000 18% 300,000 (390,000) Land & Building Rental 266,484 56,894 248,398 23% 232, 100 (16,298) Parking Rental Fee 132,082 32,618 79,416 41% 79,400 (16) Damage Claim Recovery 47,478 60,216 47,478 127% 70,000 22,522 Misc. Use of Money 4,265 2,926 4,900 60% 3,700 (1 ,200) ---------- ---------- ---------- ---- ---------- --------- Total Money & Property 795,382 303, 104 3,437, 192 9% 3,055,200 (381 ,992) ATTACHMENT. B CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 1992-1993 REVISED OVER/(UNDER) ACTUAL DEC YTD BUDGET FY93 ESTIMATE ORIG BUDGET DESCRIPTION 1991-1992 FY 92-93 FY 92-93 % COL FY 92-93 FY 92-93 ---------------- --------- --------- --------- ----- --------- --------- INTERGOVERNMENTAL Motor Vehicle In Lieu 5,815,851 2,924,897 5,951 ,336 49% 6,000,000 48,664 EDA Reimbursement 227,294 142,610 1 ,040,200 14% 900,000 (140,200) Homeowner's Exemption 263,482 34,875 190,000 18% 210,000 20,000 State-Mandated Costs 540,797 28,220 200,000 14% 150,000 (50,000) Housing Authority Reimb. 0 0 101 ,000 0% 101 ,000 0 Highland-Cross Guards 58,627 14,449 56,514 26% 49,500 (7,014) State Aid-Civil Defense 41 ,240 13,760 41 ,888 33% 41 ,200 (688) County Aid-Cross Guards 44,919 11 , 174 50,685 22% 36,200 (14,485) Cigarette Tax 125,563 25, 175 0 0% 25, 100 25, 100 Off-Highway Vehicle Tax 16,993 1 ,795 17,000 11% 3,000 (14,000) Rideshare Reimbursement 0 0 25,000 0% 0 (25,000) ---------- ---------- ---------- ---- ---------- --------- Total Intergoverment 7 , 134,766 3, 196,955 7,673,623 42% 7,516,000 (157,623) CHARGES FOR SERVICES Plan Check Fee 388,827 188,072 410,000 46% 385,000 (25,000) Building Demolition 332,339 100,675 270,000 37% 270,000 0 Storm Drain Utility Fee 0 83, 135 270,300 31% 240,000 (30,300) Weed Abatement 213,814 124,305 235,000 53% 214,000 (21 ,000) On Site Plan Check 103,962 38,856 182,000 21% 79,000 (103,000) Alarm System Fee 143,656 44,560 75,000 59% 71 ,300 (3,700) Building Permit Review 90,351 54,942 75,000 73% 70,400 (4,600) Misc Park & Rec Receipts 21 ,961 12,576 72, 156 17% 45,000 (27,156) Plan Review Fee 49,983 17,933 45,000 40% 42,200 (2,800) Plan Check Review 32,993 10,098 36,000 28% 33,800 (2,200) Misc Planning Charges 42,226 17, 126 28,700 60% 28,700 0 Sturges Rental/Lease 21 ,437 10,613 27,353 39% 26,700 (653) EIR Neg. Declaration 26,518 6,033 26,000 23% 24,400 (1 ,600) Class Registration Fee 21 ,741 11 ,859 32,793 36% 24,000 (8,793) Misc Public Work Charges 30, 113 12,218 22,484 54% 24,000 1 ,516 Parcel Maps 19,473 4,811 23,000 21% 21 ,600 (1 ,400) Fire Service Charges 20,082 10, 127 20,500 49% 20,100 (400) Park Energy Fee 19,782 3,325 29,313 11% 20,000 (9,313) Swimming Pool Fee 21 ,358 17, 107 18,050 95% 18,000 (50) Signal Maint/Energy Fee 32,992 200 17,648 1% 17,800 152 Park Rental/Concessions 22,090 3,273 17,967 18% 17,000 (967) Election Filing Fee 0 11 ,175 7, 176 156% 15,300 8,124 Ballfield Prep. Fee 14,969 1 ,514 21 ,659 7% 15,000 (6,659) Variance Fees 19,408 2,489 15,000 17% 14, 100 (900) Specific Plans 7,658 13,396 9,500 141% 13,400 3,900 Non Subdivision Str Impr 56,924 5,863 78,000 8% 12,000 (66,000) Public Works Subdivision 83,290 5, 152 118,000 4% 11 ,500 (106,500) Planning Subdivision 24,046 10,003 11 ,000 91% 11 ,000 0 City Clerk Admin Fee 22,299 5,057 8,000 63% 10,000 2,000 Dev Code Amendment 7,765 1 ,826 9,500 19% 8,900 (600) Sign Permit Review 9,016 3,666 9,000 41% 8,400 (600) Str Light Energy Fee 6,619 7, 123 4,000 178% 7, 100 3, 100 General Plan Amendment 8,012 6,481 1 ,200 540% 6,500 5,300 Dev. Agreements 3,088 6,305 4,500 140% 6,300 1 ,800 ---------- ---------- ---------- ---- ---------- --------- Total Charges 1 ,918,792 851 ,894 2,230,799 38% 1 ,832,500 (398,299) -fTACHMENT "B" CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 1992-1993 REVISED OVER/(UNDER) ACTUAL DEC YTD BUDGET FY93 ESTIMATE ORIG BUDGET DESCRIPTION 1991-1992 FY 92-93 FY 92-93 Y. COL FY 92-93 FY 92-93 ---------------- --------- --------- --------- ----- --------- --------- MISCELLANEOUS Water Fund Contr. 1 ,353,943 815,046 1 ,390,000 59% 1 ,390,000 0 Sewer Line Maint. 866,557 339,713 963,926 35% 900,000 (63,926) Admin Service Charge 695,010 357,500 715,000 50% 715,000 0 Off Track Betting 260,008 113,640 300,000 38% 250,000 (50,000) Sale of Photos 83,834 30,342 74,488 41% 88,200 13,712 Police Misc. Receipts 36,567 19,477 26,379 74% 40,400 14,021 Misc Public Sery Receipt 31 ,455 27,742 33,000 84% 30,500 (2,500) Misc. Other Revenue 3,484,755 16,720 31 ,079 54% 32,200 1 , 121 Property Auction 36,360 14,663 38,234 38% 26,400 (11 ,834) Litigation Settlement 550,711 20,000 0 0% 20,000 20,000 Encroachment 9,078 542 2,000 27% 11 , 100 9, 100 Investigation Fee 2,832 1 ,200 2,600 46% 2,600 0 House Moving/Oversize 2,288 1 ,701 1 ,500 113% 1 ,800 300 Game Operator Fee 927 200 2,000 10% 1 ,000 (1 ,000) Pers Pension Reimb. 0 0 50,000 0% 0 (50,000) ---------- ---------- ---------- ---- ---------- --------- Total Miscellaneous 7,414,325 1 ,758,486 3,630,206 48% 3,509,200 (121 ,006) ---------- ---------- ---------- ---- ---------- ---------- ---------- ---------- ---------- ---- ---------- ---------- TOTAL GENERAL FUND 70,736, 116 27,915,705 68,864,816 41% 69,645,400 780,584 ---------- ---------- ---------- ---- ---------- ---------- ---------- ---------- ---------- ---- ---------- ---------- low Wft I kCHMENT C 1 CITY OF SAN BERNARDINO PROJECTED GENERAL FUND BALANCE REPORT FISCAL YEAR 1993-1994 VARIANCE REVISED ESTIMATE ESTIMATE FAVORABLE/ DESCRIPTION FY 1992 - 1993 FY 1993 - 1994 (UNFAVORABLE) ----------- ---------------- -------------- ------------- Beginning Balance 8,232,000 4,486, 177 (3,745,823) Estimated Revenues 69,645,400 66,927,500 * (2,717,900) Transfers In 3,006,728 3,070,000 63,272 ---------- ---------- ---------- Total Available for Budget 80,884, 128 74,483,677 (6,400,451) Projected Expenditure Budget 72,753,346 69,727,400 ** 3,025,946 186 Compehsation Adjustment 0 900,000 (900,000) 800MHz Public Safety Radio 0 400,000 *** (400,000) ---------- ---------- ---------- Revised Expenditure Budget 72,753,346 71 ,027,400 1 ,725,946 Transfers Out 3,644,605 3,450,000 194,605 ---------- ---------- ---------- Total Budget Expenses 76,397,951 74,477,400 1 ,920,551 Ending Balance 4,486, 177 6,277 (4,479,900) ---------- ---------- ---------- ---------- ---------- ---------- *Assumes a revenue growth factor of 2%, but this growth will be off set by a $1 ,900,000 lose of Property Tax revenue to the State and the City will not have $2,300,000 in revenues from the sale of the Police Building as it did in FY 1992-93. **Assumes a 5% cut across the board in all Departments. ***This is the projected savings of Police Expanded Services monies from FY92-93 which is being reserved for the 800MHz Public Safety Radio System.