HomeMy WebLinkAbout24- Finance CITY OF SAN BERM IDINO REQUEST F( .1 COUNCIL ACTION
From: BARBARA PACHON, DIRECTOR OF FINANCE Subject: MID YEAR BUDGET REPORT
Dept: FINANCE
Date: FEBRUARY 10, 1994
Synopsis of Previous Council action:
Recommended motion:
That the Mid Year Budget Report for FY 93/94 be received and filed.
J/10-n.-�
Signature
'.ontact person: Barbara Pachon, Director of Finance Phone:_ ext 5242
supporting data attached: Ward:
=UNDING REQUIREMENTS: Amount:
Source:(Acct. No.)
(Acct. Description)
Finance:
:ouncil Notes:
5-0262 Agenda Item No
CITY OF SAN BERN! ZDINO - REQUEST F( I 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 1993-94 expenditure budget is $128, 560, 400 excluding the
Redevelopment Agency. Of this amount, $71, 492 , 400 is appropriated
for the General Fund and the balance of $57, 068 , 000 is appropriated
for expenditures in capital improvements, enterprise, debt service,
special revenue funds, and assessment districts. The approved
General Fund expenditure budget for FY 1993-94 is approximately 2%
more than last years budget.
The City's budget has been balanced over the last several years
primarily due to the following factors:
First, a total of 75 full time positions, which represent
approximately 6% of the City's work force, have been eliminated
from City Departments. This number includes two positions that
were deleted in FY 1993-94 . In addition to deleting two more
positions in FY 1993-94 to balance the budget, there was one
position downgraded and six vacant positions frozen for a one year
period. Second, most City Departments have reduced their operating
budgets by .approximately 8% over the last several years. Third,
these cutbacks represent the fourth time the City has reduced
staffing and services since FY 1990-91.
In FY 1990-91, the imposition of booking fees as well as a downturn
in the 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 FY 1990-91 budget cuts.
In January 1992, 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
balancing measures including some one time sales of asset, were
approved by the Major and Council. These budget reductions totaled
approximately $6, 000, 000 and included the elimination of 57
additional positions city-wide.
5-0264
FY 1993-94 BEGINNING FUND BALANCE
The actual FY 1993-94 beginning General Fund Balance is $5, 632, 852 .
This figure includes the FY 1992-93 General Fund continuing
appropriations and encumbrance carry overs in the amount of
$700,241.
Attachment A; Summary of Revenues, Expenditures, and Transfers;
provides a complete depiction of the estimated expenditures,
transfers, and revenues for all funds for FY 1993-94 . This report
also provides the revised estimated ending fund balance for each
fund which will be used as the starting point for the FY 1994-95
budget process.
Attachment B; Estimated General Fund Revenues and Expenditures;
provides a more detailed summary of the revised estimates for the
General Fund. As part of the mid-year budget review process,
revised revenue and expenditure projections are developed which are
used to more accurately forecast the ending fund balances. Based
on the revised revenue forecasts for the General Fund, there is a
projected revenue shortfall over budget in the amount of $806, 200.
Based on the revised expenditure forecast for the General Fund,
there is a net decrease in expenditures over budget in the amount
of $1, 687, 900. The net impact of these changes in revenues and
expenditures on the General Fund ending fund balance is an increase
of $881, 700 over the original budget amount.
FY 1993-94 GENERAL FUND REVENUES
As shown by Attachment B, there are two major revenue categories
that account for the decrease in the City's budgeted revenues. The
first of these categories is Other Taxes. The major decrease in
this category is due to Utility Tax and Sales Tax revenues being
lower than anticipated. Both of these revenues appear to be about
3% behind what was budgeted.
During the FY 1993-94 budget process, indications were that the
recession had reached the bottom and many cities were beginning to
see slight increases in revenues. Based on this information, a 3%
increase was budgeted for Sales Tax over the FY 1992-93 revenues
received. However, actual sales tax received for the first six
months indicates that the same amount received in FY 1992-93 will
be the amount received for FY 1993-94 .
Utility Tax is approximately 3% behind budget. One of the reasons
is that Wireless Cable has been slower than anticipated in
beginning to collect and remit Utility Tax to the City. City Staff
is currently working with Wireless Cable to get the Utility Tax
remittance process going.
The second category that accounts for the City's decrease in
budgeted revenues is Fines and Penalties. Specifically, the
Parking Citation revenues account for the majority of this
decrease. Effective January 1, 1994, the City must start sending
$5. 00 per citation collected to the Criminal Justice Construction
Fund, which at the time the budget was done this was not
anticipated.
It should also be mentioned that although the above discussion
highlights the revenue shortfalls in the General Fund, there are
many revenues that are either on target or above the amounts
budgeted. Some of these categories include Licenses and Permits,
Use of Money and Property, and Intergovernmental. Attachment D,
Mid-Year General Fund Revenue Report, provides detail information
on each revenue source and the revised estimates for FY 1993-94 .
FY 1993-94 GENERAL FUND EXPENDITURES
The total General Fund budgeted expenditures for FY 1993-94, after
adding additional appropriations for new programs and the
continuing appropriations and encumbrance carry overs is
$72, 396, 600. Based on the mid-year review, the General Fund
expenditures are estimated to be $1, 687, 900 under budget. These
savings are mainly due to personnel savings in Departments due to
vacancies, leaves without pay, etc. It should also be mentioned
that Departments overall have done a very good job in controlling
expenditures in the Materials/Services/Supplies category.
As part of the mid-year process, each Department was requested to
review their expenditures through December 31, 1993 and to provide
a projection through the balance of the fiscal year relative to
overall expenditures. The Finance Department then reviewed the
Department projections and made adjustments as necessary. This
detailed analysis, by Department, is available in the Finance
Department. A summary of the mid-year analysis is shown in
Attachment B.
FY 1993-94 OTHER FUNDS
Attachments A, C, and E provide revised estimates for all Non-
General Fund revenues, expenditures, and fund balances. Based on
these reports there are two Funds that should be noted as having
major shortfalls. The two funds are the Liability Fund and the
Workers Compensation Fund. After the mid-year review process, it
is estimated that the Liability expenditures will be over budget by
$540,500 and the Workers Compensation expenditures will be over
budget by $283, 500. These overages are both due to higher claims
being settled and paid out than what was originally estimated
during the budget process. These budget over expenditures will be
calculated into the FY 1994-95 charge-back allocations to
Departments.
Attachment A
CITY OF SAN BERNARDINO
SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS
MIDYEAP FISCAL YEAR 1993 -1994
ADDITIONS AVAILABLE DEDUCTIONS ESTIMATED
FUND BALANCE ----------------------- FOR BLDGET ------------------------- TOTAL FUND B;LANCE
FUND / TITLE 7-1-93 RE'V'ENUES TRANSFERS IN PUE°CSES EXPENDITURES TRANSFER OUT DEDUCTIONS 8-31-94
-------------------- ------------ ----------- ------------ ----------- ------------ ------------ ---------- -------------
001 GENERAL FUND 5,632.82 68,612,800 3,146,700 17,392,352 70,10°,701 2,7 26,70C 74,437,400 2,954,952
SPECIAL REVENUE FUNDS:
105 LIBRARY ;392! 133,000 2': 10C 2,919,708 2,933,300 0 2,933,300 (13,592)
106 CEMETERY (44,902) '96,30 0 153,398 250,10" 0 250,100 (96,702)
1C7 CABLE TELEVISION 119,421) 19,000 435,100 434,?79 426,000 0 426,000 8,279
108 ASSET FORFEITURE 637,121 190,000 C 827,121 540,000 -5,001 615,000 212,121
109 PARKING 8 BUSINESS IMPPOVEMENT 4,957 162,200 0 16',157 52,300 121,000 173,300 (6,143)
110 PARKING DISTRICT 224,102 249,200 121,000 594,302 303,000 30,300 333,300 261,002
111 TRANSPORTATION 249,102 202,600 0 452,702 174,200 15,000 189,200 263,502
124 ANIMAL CONTROL (468) 455,100 350,200 804,832 698,400 0 698,400 106,432
126 SPECIAL GAS TAX 862,036 2,960,000 0 3,822,036 1,100,000 2,200,000 3,300,000 522,036
127 REFUSE 2,723,660 13,895,300 0 16,618,960 14,327,000 0 14,327,000 2,291,960
128 TRAFFIC SAFETY 1,025 108,300 0 109,325 0 175,000 175,000 (65,6751
129 1/2 CENT SALES 6 ROAD TAX 1,006,740 1,955,100 0 2,961,840 2,522,600 333,000 2,855,600 106,240
130 FISCALINI FIELD (29,099) 25,000 0 (4,099' 10,000 0 70,000 (14,299)
---------- ----------- ---------- ----------- ----------- ---------- ----------- ----------
TOTAL SPECIAL REVENUE FUNDS 5,614,461 20,553,100 3,694,000 29,861,561 23,396,900 2,949,300 26,346,200 3,515,361
CAPITAL PROJECT FUNDS:
241 PUBLIC PARK EXTENSION 129,055 0 48,000 171,055 177,000 0 117,000 55
242 STREET CONSTRUCTION 4,564,799 16,070,500 133,000 20,768,299 20,519,300 0 20,519,300 248,999
243 PARK CONSTRUCTION 1,590,116 343,500 0 1,934,276 1,911,600 C 1,911,600 22,676
244 CEMETERY CONSTRUCTION 10,345 7,500 0 17,845 0 0 0 17,845
245 SEWER LINE CONSTRUCTION 8,105,541 989,600 0 9,095,141 5,686,000 0 5,686,000 3,409,141
246 INDIAN BINGO SETTLEMENT 711,311 215,000 0 926,311 664,900 0 564,900 251,411
247 CULTURAL DEVELOPMENT FEE 750 114,600 0 115,350 0 110,000 110,000 5,350
248 STORM DRAIN CONSTRUCTION 3,312,144 2,832,900 0 6,145,044 5,192,600 C 5,192,600 952,444
249 CERTIFICATES OF PARTICIPATION 0 0 283,300 283,300 283,300 0 283,300 0
250 TRAFFIC SYSTEMS CONSTRUCTION 833,415 365,000 0 1,198,415 573,500 200,000 773,500 424,915
257 STREET LIGHT/SWEEPING DISTRICT 638,663 2,800,000 0 3,438,663 2,831,500 141,400 2,912,900 465,763
---------- ----------- ---------- ----------- ----------- ---------- ----------- ----------
TOTAL CAPITAL PROJECT FUNDS 19,896,799 23,738,600 464,300 44,099,699 37,839,700 451,400 38,291,100 5,808,599
INTERNAL SERVICE FUNDS:
629 LIABILITY INSURANCE 451,927 2,684,500 0 3,136,427 33,192,900 0 3,192,900 (56,413)
630 TELEPHONE SUPPORT 110,336 748,900 0 859,236 555,100 175,600 730,700 128,53E
635 MOTOR POOL 32,441 33,537,700 0 3,670,141 3,644,000 0 3,644,000 26,141
678 WORKER'S COMPENSATION INSURANCE (5,487,849) 1,841,400 0 (3,646,449) 2,112,600 C 2,112,600 (5,759,049)
679 MANAGEMENT INFORMATION SYSTEMS (1,000) 1,010,800 0 1,009,800 1,027,100 0 1,027,100 (17,300)
---------- ----------- ---------- ----------- ----------- ---------- ----------- ----------
TOTAL INTERNAL SERVICE FUNDS (4,894,145) 9,923,300 C 5,029,155 10,531,700 175,600 10,707,300 (5,678,145)
---------- ----------- ---------- ----------- ----------- ---------- ----------- ----------
TOTAL ALL FUNDS 26,249,967 122,827,800 7,305,000 156,382,767 142,477,000 7,305,000 149,782,000 6,600,767
---------- ----------- ---------- ----------- ----------- ---------- ----------- ----------
*The General Fund 6-30-94 Estimated Fund Balance includes $440,000 which is the additional amount
that could be needed to reach the maximum annual lease payment on City Hall.
Attachment B
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 1993-1994
GENERAL FUND
VARIANCE
FY 1993-94 FY 1993-94 FAVORABLE/
BUDGET EST ACTUAL (UNFAVORABLE)
---------- ---------- -----------
ESTIMATED FUND BALANCE 7-1-93: 5,632,852 5,632,852 0
ESTIMATED REVENUE:
Property Taxes $7,603,000 $7,603,000 0
Other Taxes 41 ,340,900 40,493,800 (847, 100)
Licenses & Permits 5, 160,800 5,204,800 44,000
Fines and Penalties 790,000 706,600 (83,400)
Use of Money & Property 596, 100 725,700 129,600
Intergovernmental 8,419,200 8,501 ,400 82,200
Charges for Services 1 ,728,000 1 ,706,800 (21 ,200)
Miscellaneous 3,781 ,000 3,670,700 (110,300)
---------- ---------- ----------
Total Estimated Revenues $69,419,000 $68,612,800 ($806,200)
TOTAL TRANSFERS IN: $3,146,700 $3, 146,700 0
---------- ---------- ----------
TOTAL ESTIMATED FUNDS AVAILABLE: $78, 198,552 $77,392,352 ($806,200)
ESTIMATED EXPENDITURES:
Mayor $616,200 $595,600 20,600
Common Council 346,200 352,500 (6,300)
City Clerk 835,700 829,000 6,700
City Treasurer 19,500 20,500 (1 ,000)
City Attorney 1 ,864,800 1 ,864,800 0
General Government 3,365,800 2,691 ,600 674,200
City Administrator 499,600 498,400 1 ,200
Civil Service 316,800 316,800 0
Personnel 381 ,700 381 ,700 0
Finance 1 ,293,500 1 ,249,300 44,200
Planning & Building Services 2,708,500 2,647,800 60,700
Fire 14,588,900 14,588,500 400
Police 29,038,400 28,537,300 501 ,100
Public Works 3,409,800 3,230,200 179,600
Facilities Management 3,393,600 3,382,600 11 ,000
Parks, Recreation, & Comm Service 5,380,000 5,326,700 53,300
Public Services 4,337,600 4, 195,400 142,200
---------- ---------- ----------
Total Estimated Expenditures $72,396,600 $70,708,700 $1 ,687,900
TOTAL TRANSFERS OUT: 3,728,700 3,728,700 0
---------- ---------- ----------
TOTAL ESTIMATED DEDUCTIONS: $76, 125,300 $74,437,400 $1 ,687,900
ESTIMATED FUND BALANCE 6-30-94: $2,073,252 $2,954,952 $881 ,700
---------- ---------- ----------
---------- ---------- ----------
*Fund balance and expenditure numbers include Continuing Appropriations and
Encumbrance Carry Overs from FY 1992-93.
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Attachment D
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1993-1994
REVISED OVER/(UNDER)
ACTUAL DEC YTD BUDGET FY94 ESTIMATE ORIG BUDGET
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY 93-94
---------------- --------- --------- --------- ----- --------- ---------
TAXES
Sales Tax 18,991 ,940 8,354,679 19,500,000 43% 19,000,000 (500,000)
Utility User's Tax 16,524,672 8,217,280 18,645,000 44% 18,000,000 (645,000)
Property Tax 8,454,270 2, 152,295 7,603,000 28% 7,603,000 0
Franchise Tax 1 ,648,682 206,343 1 ,650,000 13% 1 ,700, 100 50, 100
Transient Occupancy Tax 1 ,386,935 649,088 1 ,345,900 48% 1 ,385,900 40,000
Real Prop. Transfer Tax 149,343 57,696 200,000 29% 175,000 (25,000)
Sales Tax Safety 0 90,213 0 0% 232,800 232,800
---------- ---------- ---------- ---- ---------- ---------
Total Taxes 47,155,842 19,727,594 48,943,900 40% 48,096,800 (847,100)
LICENSES AND PERMITS
gusl�ess Registrations 3,681 ,446 1 ,294,969 3,771 ,900 34% 3,691 ,900 (80,000)
Building Permits 582,668 243,785 503,000 48% 503,000 0
Paramedic/EMS Subscr. 343,420 161 ,506 316,000 51% 316,000 0
Mechanical Permits 225,434 91 , 164 174,000 52% 174,000 0
On Site Permits 128,827 111 ,908 100,000 112% 163,000 63,000
On Site Plan Check 89,331 71 ,548 90,000 79% 100,000 10,000
Construction Permits 48,609 57,517 60,000 96% 90,000 30,000
Fire Licenses/Permits 50,822 24,914 49,000 51% 51 ,000 2,000
Street Cut Permits 35,214 17,675 28,400 62% 42,400 14,000
Mobile Home Park Permits 26,270 11 ,999 26,000 46% 26,000 0
Misc Licenses & Permits 1 ,047 5,535 14,000 40% 13,000 (1 ,000)
Misc Planning Lic/Permit 14, 186 6,507 11 ,000 59% 11 ,000 0
Misc City Clerk Permits 8,771 12,065 10,000 121% 18,000 8,000
Grading Permits 6,725 2,772 7,500 37% 5,500 (2,000)
---------- ---------- ---------- ---- ---------- ---------
Total License & Permit 5,242,770 2,113,864 5, 160,800 41% 5,204,800 44,000
FINES AND PENALTIES
Parking Citations 374,500 222,540 450,000 49% 390,000 (60,000)
General Fines 31 ,397 2, 175 313,000 1% 313,000 0
Vehicle Abatement Fines 131 ,757 1 ,831 27,000 7% 3,600 (23,400)
---------- ---------- ---------- ---- ---------- ---------
Total Fines/Penalties 537,654 226,546 790,000 29% 706,600 (83,400)
USE OF MONEY AND PROPERTY
Land & Building Rental 378,469 38,795 232,100 17% 232, 100 0
Interest Earnings 833,858 13,218 200,000 7% 350,000 150,000
Parking Rental Fee 64,324 10,026 80,400 12% 60,000 (20,400)
Sale of Property 977,467 59,061 80,000 74% 80,000 0
Misc. Use of Money 4,663 1 ,945 3,600 54% 3,600 0
---------- ---------- ---------- ---- ---------- ---------
Total Money & Property 2,258,781 123,045 596,100 21% 725,700 129,600
INTERGOVERNMENTAL
Motor Vehicle In Lieu 6,241 ,327 2,367,186 6,100,000 39% 6,100,000 0
EDA Reimbursement 1 , 151 ,804 390,774 1 ,624,300 24% 1 ,879,000 254,700
Homeowner's Exemption 250,646 26,957 215,000 13% 215,000 0
POST 192,652 58, 180 180,000 32% 142,500 (37,500)
State-Mandated Costs 186,389 54,019 150,000 36% 75,000 (75,000)
Attachment D2
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1993-1994
REVISED OVER/(UNDER)
ACTUAL DEC YTD BUDGET FY94 ESTIMATE ORIG BUDGET
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY 93-94
---------------- --------- --------- --------- ----- --------- ---------
State Aid-Civil Defense 40,941 13,749 54,900 25% 42,600 (12,300)
Highland-Cross Guards 44,597 2,282 50,000 5% 37,900 (12, 100)
County Aid-Cross Guards 44,910 2,432 40,000 6% 2,400 (37,600)
Trailer Coach Lic 0 356 0 0% 0 0
Off-Highway Vehicle Tax 4,860 0 5,000 0% 5,000 0
SBIAA Reimbursement 0 1 ,871 0 0% 2,000 2,000
---------- ---------- ---------- ---- ---------- ---------
Total Intergoverment 8, 158, 126 2,917,806 8,419,200 35% 8,501 ,400 82,200
CHARGES FOR SERVICES
Plan Check Fee 461 ,866 193,926 402,400 48% 402,400 0
Storm Drain Utility Fee 176,830 152,877 250,000 61% 250,000 0
Weed Abatement 233, 197 80,232 215,300 37% 192,600 (22,700)
Building Demolition 300,734 105,810 166,000 64% 166,000 0
Alarm System Fee 92,325 52, 144 135,000 39% 95,600 (39,400)
Planning Develp Project 132,462 46,610 102,000 46% 102,000 0
Building Permit Review 102,280 28,042 73,600 38% 56,000 (17,600)
Misc Park & Rec Receipts 28,132 11 ,910 45,000 26% 35,000 (10,000)
Plan Review Fee 34,310 15,311 41 ,500 37% 31 ,000 (10,500)
Public Wk Subdivision 15,813 27,628 40,000 69% 42,000 2,000
Non Subdivision Str Imp 18, 129 41 ,716 30,000 139% 54,000 24,000
Planning Subdivision 30,939 8,095 27,000 30% 16,000 (11 ,000)
Sturges Rental/Lease 28,383 14,223 26,700 53% 27,800 1 ,100
Class Registration Fee 20,952 11 ,859 26,000 46% 26,000 0
Planning Environmental 19,839 14,073 25,000 56% 25,000 0
Misc Public Work Charges 31 ,053 11 ,487 20,500 56% 18, 100 (2,400)
Park Energy Fee 17,763 7,950 20,000 40% 20,000 0
Swimming Pool Fee 17,650 31 ,651 20,000 158% 35,000 15,000
Park Rental/Concessions 10,923 6,311 17,000 37% 15,000 (2,000)
Ballfield Prep. Fee 10,022 5,469 15,000 36% 15,000 0
Misc. Planning/Building 25,487 7,017 14,500 48% 14,500 0
Signal Maint/Energy Fee 35,318 32,508 11 ,500 283% 46, 100 34,600
Str Light Energy Fee 8,542 4,733 4,000 118% 5,000 1 ,000
Utility Collection Fee 9,397 4,506 0 0% 9,500 9,500
Election Filing/Copies 21 ,057 7, 199 0 0% 7,200 7,200
---------- ---------- ---------- ---- ---------- ---------
Total Charges 1 ,883,403 923,287 1 ,728,000 53% 1 ,706,800 (21 ,200)
MISCELLANEOUS
Water Fund Contr. 1 ,380,224 765,295 1 ,445,000 53% 1 ,445,000 0
Sewer Line Maint. 932,508 377,004 965,500 39% 965,500 0
Admin Service Charge 715,216 357,502 715,000 50% 715,000 0
Off Track Betting 249,883 101 ,276 260,000 39% 250,000 (10,000)
Drunk Driver Reimburmt. 0 80 103,000 0% 200 (102,800)
Sale of Photos 62,871 41 ,052 90,000 46% 72,400 (17,600)
Police Misc. Receipts 43,145 30,585 49,500 62% 56,500 7,000
Misc Public Sery Receipt 43,958 22,500 49,000 46% 54,000 5,000
Refuse Space Rental 0 41 ,000 41 ,000 100% 41 ,000 0
Property Auction 14,663 17,405 30,000 58% 28,700 (1 ,300)
Misc. Other Revenue 318,637 15, 139 30,000 50% 30,000 0
Investigation Fee 2,500 1 ,325 3,000 44% 2,400 (600)
Attachment D3
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1993-1994
REVISED OVER/(UNDER)
ACTUAL DEC YTD BUDGET FY94 ESTIMATE ORIG BUDGET
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY 93-94
---------------- --------- --------- --------- ----- --------- ---------
Litigation Settlement 0 0 0 0% 0 0
Refunds & Rebates 17,777 3,664 0 0% 7,000 7,000
Booking Fee Reimb. 1 , 131 2, 126 0 0% 3,000 3,000
---------- ---------- ---------- ---- ---------- ---------
Total Miscellaneous 3,782,513 1 ,775,953 3,781 ,000 47% 3,670,700 (110,300)
---------- ---------- ---------- ---- ---------- ----------
---------- ---------- ---------- ---- ---------- ----------
TOTAL GENERAL FUND 69,019,089 27,808,095 69,419,000 40% 68,612,800 (806,200)
---------- ---------- ---------- ---- ---------- ----------
---------- ---------- ---------- ---- ---------- ----------
CITY OF SAN BERNARDINO Attachment E
MIDYEAR ✓ENUE REPORT FOR NON-GENERAL FU.._8
FISCAL YEAR 1993 - 1994
REVISED OVER/
ACTUAL DEC YTD BUDGET FY94 ESTIMATE (UNDER)
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY94 BUD
----------- --------- --------- --------- ----- -------- --------
105 LIBRARY FUND
1618 State Aid-Libraries 99,678 13,846 103, 100 13% 89,000 (14, 100)
1850 Miscellaneous Receipts 11 ,426 4,927 10,000 49% 10,000 0
1851 Library Fines 37,337 16,664 34,000 49% 34,000 0
--------- --------- --------- ---- --------- -------
Total Library Fund 148,441 35,437 147, 100 24% 133,000 (14, 100)
106 CEMETERY FUND
1505 Interest on Idle Cash 40,730 9,609 26,000 37% 26,000 0
1775 Cemetery Burial Fee 69,925 30,427 78,000 39% 65,000 (13,000)
1776 Sale of Vases 3,074 1 ,042 2,300 45% 2,300 0
1777 Sale Concrete Boxes 42,211 16,607 50,000 33% 40,000 (10,000)
1778 Sale Cemetery Plots 65,313 27,243 70,000 39% 65,000 (5,000)
--------- --------- --------- ---- --------- --------
Total Cemetery Fund 221 ,253 84,928 226,300 38% 198,300 (28,000)
107 CABLE TV FUND
1905 Litigation Settlement 130,000 0 0 0% 0 0
1922 Sale of Property 0 0 0 0% 0 0
1670 EDA Reimbursement 0 18,000 0 0% 18,000 18,000
--------- --------- --------- ---- --------- -------
Total Cable TV Fund 130,000 18,000 0 0% 18,000 18,000
108 ASSET FORFEITURE FUND
1505 Interest on Idle Cash 19,535 2,492 12,000 21% 5,000 (7,000)
1927 Asset Forfeiture 446,463 91 ,398 235,000 39% 185,000 (50,000)
--------- --------- --------- ---- --------- -------
Total Asset Forfeiture Fd 465,998 93,890 247,000 38% 190,000 (57,000)
109 PARKING/BUSINESS IMPR FUND
1302 Parking/Business Imprv. 159,338 58,366 161 ,700 36% 161 ,700 0
1505 Interest on Idle Cash 0 260 500 52% 500 0
--------- --------- --------- ---- --------- -------
Total Parking/Business Fd 159,338 58,626 162,200 36% 162,200 0
110 PARKING DISTRICT FUND
1010 Special Assessment-Land 166,356 68,379 171 ,000 40% 186,000 15,000
1011 Special Assmnt-Phase II 27,834 12,352 30,000 41% 38,000 8,000
1505 Interest on Idle Cash 27,883 5,512 10,000 55% 11 ,000 1 ,000
1530 Rental Fee-Parking 15,340 4,708 13,000 36% 14,200 1 ,200
1670 EDA Reimbursement 99,943 0 0 0% 0 0
--------- --------- --------- ---- --------- -------
Total Parking District Fun 337,356 90,951 224,000 41% 249,200 25,200
111 TRANSPORTATION FUND
1626 Rideshare Reimbursement 222,533 72,348 180,000 40% 197,600 17,600
1670 EDA Reimbursement 6,000 3,000 3,000 100% 3,000 0
1906 Water Department 0 347 3,000 0% 3,000 0
--------- --------- --------- ---- --------- -------
Total Transportation Fund 228,533 75,695 186,000 41% 203,600 17,600
CITY OF SAN BERNARDINO Attachment E2
MIDYEAR 'ENUE REPORT FOR NON-GENERAL F0.
FISCAL YEAR 1993 - 1994
REVISED OVER/
ACTUAL DEC YTD BUDGET FY94 ESTIMATE (UNDER)
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY94 BUD
----------- --------- --------- --------- ----- -------- --------
124 ANIMAL CONTROL FUND
1320 Animal License 156,669 66,547 150,000 44% 150,000 0
1410 General Fines 19,956 9,804 20,000 49% 19,000 (1 ,000)
1430 Animal License Penalty 11 ,563 6,453 12,000 54% 12,000 0
1756 Animal Adoption Fee 17,007 6,825 19,000 36% 14,000 (5,000)
1757 Contractee Shelter Fee 35,747 68,203 29,000 235% 172,000 143,000
1758 Livestock Fee 275 72 300 24% 300 0
1759 Apprehension Fee 14,508 9,340 15,000 62% 17,700 2,700
1760 Board Fee 15,947 9,590 16,000 60% 18,500 2,500
1761 Field Service Fee 1 ,795 1 ,406 2,000 70% 2,500 500
1763 Owner Release Fee 19, 116 10,590 15,000 71% 17,500 2,500
1764 Vaccination Fee 12, 114 5,410 12,000 45% 11 ,000 (1 ,000)
1765 Microchip Fee 0 740 0 0% 1 ,500 1 ,500
1901 Miscellaneous Receipts 18,660 2, 113 19,000 11% 19,000 0
1909 Returned Check Charge 110 50 100 50% 100 0
--------- --------- --------- ---- --------- -------
Total Animal Control Fund 323,467 197, 143 309,400 64% 455, 100 145,700
126 SPECIAL GAS TAX FUND
1505 Interest on Idle Cash 107,309 11 ,249 30,000 37% 30,000 0
1610 State Aid-2106 593,446 292, 190 740,000 39% 700,000 (40,000)
1611 State Aid-2107 1 ,393,567 657,555 1 ,420,000 46% 1 ,420,000 0
1612 State Aid-2107.5 10,000 10,000 10,000 100% 10,000 0
1614 Prop 111-Highway Users 824,657 426,973 735,000 58% 800,000 65,000
--------- --------- --------- ---- --------- -------
Total Gas Tax Fund 2,928,979 1 ,397,967 2,935,000 48% 2,960,000 25,000
127 REFUSE FUND
1505 Interest on Idle Cash 120,955 20,948 40,000 52% 50,000 10,000
1830 Commercial Rubbish 257,484 113,912 252,600 45% 273,000 20,400
1831 Commercial Bin Rent 371 ,616 151 ,975 378,200 40% 364,700 (13,500)
1832 Commercial Bin Service 5, 171 ,213 2, 103, 123 5,217,300 40% 5,047,000 (170,300)
1833 Commercial Special 304,744 139,177 311 ,800 45% 334,000 22,200
1834 Commercial Municipal 163,552 68, 100 171 , 100 40% 163,000 (8, 100)
1836 Commercial Bin Malls 141 ,181 52,042 144,200 36% 125,000 (19,200)
1837 Automated Commercial 4,911 1 ,923 5,000 38% 4,600 (400)
1840 Residential Water 5,863,241 2,923,358 5,809,300 50% 5,846,000 36,700
1841 Residential "B" Acct 392,474 158,584 394,000 40% 381 ,000 (13,000)
1843 Dino Bin Service 1 ,302,303 523,496 1 ,316,700 40% 1 ,257,000 (59,700)
1848 Sale of Paper (68,673) 45,808 0 0% 50,000 50,000
--------- --------- --------- ---- --------- -------
Total Refuse Fund 14,025,001 6,302,446 14,040,200 45% 13,895,300 (144,900)
128 TRAFFIC SAFETY FUND
1440 CVC Fine 162,151 7,339 174,000 4% 107,300 (66,700)
1505 Interest on Idle Cash 3,596 865 1 ,000 87% 1 ,000 0
--------- --------- --------- ---- --------- -------
Total Traffic Safety Fund 165,747 8,204 175,000 5% 108,300 (66,700)
CITY OF SAN BERNARDINO Attachment E3
MIDYEAR ►._VENUE REPORT FOR NON-GENERAL FU1,._�
FISCAL YEAR 1993 - 1994
REVISED OVER/
ACTUAL DEC YTD BUDGET FY94 ESTIMATE (UNDER)
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY94 BUD
----------- --------- --------- --------- ----- -------- --------
129 1/2 CENT SALES & ROAD TAX
1505 Interest on Idle Cash 19,088 5,045 15,000 34% 10, 100 (4,900)
1613 1/2 Cent Sales Tax 1 ,309,833 456,208 1 ,200,000 38% 1 ,200,000 0
1670 Measure I Arterial 2, 125,067 0 745,000 0% 745,000 0
--------- --------- --------- ---- --------- -------
Total 1/2 Cent Sales Tax 3,453,988 461 ,253 1 ,960,000 24% 1 ,955, 100 (4,900)
130 PRO BASEBALL TEAM FUND
1505 Interest on Idle Cash 0 0 0 0% 0 0
1521 Fiscalini Field Lease 30,616 21 ,622 40,000 54% 25,000 (15,000)
1522 Clubhouse Rental Fees 0 0 5,000 0% 0 (5,000)
--------- --------- --------- ---- --------- -------
Total Pro Baseball Team Fd 30,616 21 ,622 45,000 48% 25,000 (20,000)
242 STREET CONSTRUCTION FUND
1630 State Aid-Street Constr 75,239 0 15,000,000 0% 15,000,000 0
1640 County-Street Construct 0 0 0 0% 0 0
1650 Fed. Aid-Street Constr. 0 0 0 0% 0 0
1653 EDA Reimbursement 0 0 0 0% 0 0
1654 Fed BRG Replacement 0 0 0 0% 0 0
1655 Federal 4R 0 0 0 0% 0 0
1656 Fed Aid 203 0 0 0 0% 0 0
1657 Fed Aid-HES 0 0 0 0% 0 0
1658 Federal Aid-FAU 1 ,366,063 869,508 817,000 106% 900,000 83,000
1803 Traffic Systems Fees 0 0 0 0% 0 0
1901 Miscellaneous Receipts 248,635 0 0 0% 0 0
1903 Refunds and Rebates 0 0 0 0% 0 0
1945 Construction Reimbursmt 449,066 170,487 0 0% 170,500 170,500
--------- --------- --------- ---- --------- -------
Total Street Constr. Fund 2,139,003 1 ,039,995 15,817,000 7% 16,070,500 253,500
243 PARK CONSTRUCTION FUND
1505 Interest on Idle Cash 30,053 2,633 3,600 73% 5,000 1 ,400
1620 State Aid-Park Develpmt 0 140,000 0 0% 140,000 140,000
1732 Park Development Fee 484,814 92,004 450,000 20% 182,000 (268,000)
1945 Construction Reimbursmt 449,066 16,500 0 0% 16,500 16,500
--------- --------- --------- ---- --------- -------
Total Park Construction Fu 963,933 251 , 137 453,600 55% 343,500 (110,100)
244 CEMETERY CONSTRUCTION FUND
1505 Interest on Idle Cash 827 192 0 0% 0 0
1778 Sale Cemetery Plots 8, 190 3,720 8,500 44% 7,500 (1 ,000)
--------- --------- --------- ---- --------- -------
Total Cemetery Constr. Fd 9,017 3,912 8,500 46% 7,500 (11000)
245 SEWER LINE CONSTRUCTION FUND
1505 Interest on Idle Cash 486,895 123, 126 240,000 51% 246,000 6,000
1510 Sale of Sewer Rights 0 0 0 0% 0 0
1624 State Aid-Relocate RT30 0 0 0 0% 0 0
1821 Sewer Lateral Fee 285 852 300 284% 1 ,200 900
CITY OF SAN BERNARDINO Attachment E4
MIDYEAR h-VENUE REPORT FOR NON-GENERAL FUN_,
FISCAL YEAR 1993 - 1994
REVISED OVER/
ACTUAL DEC YTD BUDGET FY94 ESTIMATE (UNDER)
DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY94 BUD
----------- --------- --------- --------- ----- -------- --------
1822 Sewer Connection Fee 399,702 112,226 430,000 26% 225,000 (205,000)
1945 Construction Reimbursmt 0 17,392 0 0% 17,400 17,400
1670 EDA Reimbursement 0 0 500,000 0% 500,000 0
--------- --------- --------- ---- --------- -------
Total Sewer Line Constr Fd 886,882 253,596 1 ,170,300 22% 989,600 (180,700)
246 INDIAN BINGO SETTLEMENT FUND
1505 Interest on Idle Cash 33,123 9,938 13,000 76% 15,000 2,000
1902 Indian Bingo Contrib. 150,000 100,000 200,000 50% 200,000 0
1903 Refunds & Rebates 0 0 0 0% 0 0
--------- --------- --------- ---- --------- -------
Total Indian Bingo Fund 183, 123 109,938 213,000 52% 215,000 2,000
247 CULTURAL DEVELOP CONST FD
1335 Cultural Devel . Fee 93, 165 87,806 109,500 80% 114,000 4,500
1505 Interest on Idle Cash 2,628 347 500 69% 600 100
--------- --------- --------- ---- --------- -------
Total Cultural Devel Fund 95,793 88, 153 110,000 80% 114,600 4,600
248 STORM DRAIN CONSTRUCTION
1505 Interest on Idle Cash 201 ,641 45,240 88,000 51% 90,000 2,000
1818 Storm Drain Fee 514,736 168,055 352,300 48% 330,000 (22,300)
1945 Construction Reimbursmt 307 0 2,400,000 0% 2,400,000 0
1819 Drainage Fee 0 12,851 0 0% 12,900 12,900
--------- --------- --------- ---- --------- -------
Total Storm Drain Fund 716,684 226, 146 2,840,300 8% 2,832,900 (7,400)
250 TRAFFIC SYSTEMS CONSTR FUND
1505 Interest on Idle Cash 29,771 9,002 10,000 90% 15,000 5,000
1803 Traffic System Fees 318,607 231 ,631 300,000 77% 350,000 50,000
1901 Misc. Receipts 142,963 0 0 0% 0 0
--------- --------- --------- ---- --------- -------
Total Traffic Systems Fund 491 ,341 240,633 310,000 78% 365,000 55,000
257 STREET LIGHT/SWEEPING DIST 3,040,412 0 2,800,000 0% 2,800,000 0
629 LIABILITY INSURANCE FUND
1670 EDA Reimbursement 50,000 105,000 105,000 100% 105,000 0
1897 Interdepartmental 2,284,676 1 , 141 ,152 2,409,500 47% 2,409,500 0
1901 Misc. Receipts 44,076 0 0 0% 0 0
1906 Water Department 0 9,295 20,300 46% 35,000 14,700
1924 Damage Claim Recovery 86,408 41 ,824 120,000 35% 135,000 15,000
--------- --------- --------- ---- --------- -------
Total Liability Insurance 2,465,160 1 ,297,271 2,654,800 49% 2,684,500 29,700
630 TELEPHONE SUPPORT FUND
1541 Telephone Commission 21 ,739 8,643 16,800 51% 16,800 0
1893 Water Dept. Receipts 0 7,590 106,500 7% 106,500 0
1670 EDA Reimbursement 0 19,183 86,900 22% 86,900 0
1897 Interdepartmental 766,487 219,604 538,300 41% 538,300 0
CITY OF SAN BERNARDINO Attachment E5
MIDYEAR r._✓ENUE REPORT FOR NON-GENERAL FUi._6
FISCAL YEAR 1993 - 1994
REVISED OVER/
ACTUAL DEC YTD BUDGET FY94 ESTIMATE (UNDER)
• DESCRIPTION 1992-1993 FY 93-94 FY 93-94 % COL FY 93-94 FY94 BUD
----------- --------- --------- --------- ----- -------- --------
1901 Miscellaneous Receipts 0 0 0 0% 0 0
1903 Refunds and Rebates 4,982 433 0 0% 400 400
--------- --------- --------- ---- --------- -------
Total Telephone Support Fd 793,208 255,453 748,500 34% 748,900 400
635 MOTOR POOL FUND
1896 Replacement Contrib. 737 156,588 303,700 52% 303,700 0
1897 Interdepartmental 3,275,557 1 ,636,510 3,254,000 50% 3,254,000 0
1924 Damage Claim Recovery 80,530 68,983 0 0% 80,000 80,000
--------- --------- --------- ---- --------- -------
Total Motor Pool Fund 3,356,824 1 ,862,081 3,557,700 52% 3,637,700 80,000
678 WORKERS' COMPENSATION FUND
1505 Interest on Idle Cash 0 27,973 18,100 155% 18, 100 0
1897 Interdepartmental 1 ,861 , 145 892,558 1 ,747,700 51% 1 ,747,700 0
1899 Premiums 73,060 17,300 0 0% 0 0
1670 EDA Reimbursement 0 10,000 11 ,100 90% 11 , 100 0
1906 Water Department 0 43,631 53,500 82% 53,500 0
1924 Damage Claim Recovery 58,738 985 0 0% 11 ,000 11 ,000
--------- --------- --------- ---- --------- -------
Total Workers' Comp. Fund 1 ,992,943 992,447 1 ,830,400 54% 1 ,841 ,400 11 ,000
679 Management Information Services
1505 Interest on Idle Cash 0 0 0 0% 0 0
1897 Interdepartmental 958,435 512,196 1 ,010,800 51% 1 ,010,800 0
1901 Miscellaneous Receipts 1 ,731 665 0 0% 0 0
1903 Refunds & Rebates 160 416 0 0% 0 0
1922 Sale of Property (6,386) 0 0 0% 0 0
--------- --------- --------- ---- --------- -------
Total MIS Fund 953,940 513,277 1 ,010,800 0% 1 ,010,800 0
GRAND TOTAL 40,706,980 15,980,201 54,182,100 29% 54,215,000 32,900
a
Attachment F
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1993 - 1994
--------------------------------
TRANSFERS - IN
TO GENERAL FUND:
*From Parking District For - $30,300
Installment payment for
purchase of Parking Lot
*From Special Gas Tax For - 2,200,000
Street Maintenance
*From Traffic Safety For - 175,000
Police Costs
*From 1/2 Cent Sales & Road Tax For - 200,000
Administration
*From Cultural Development Fund For - 110,000
Funding Fine Arts and Civic and
Promotional Costs
*From Traffic Systems Constructions For - 200,000
Administration
*From Asset Forfeiture For - 75,000
IRNET
*From Street Light/Sweep Dist. For - 141 ,400
Administration
Account Clerk
*From Rideshare Fund For - 15,000
Engineering Costs
TOTAL TRANSFERS INTO GENERAL FUND $3,146,700
TO ANIMAL CONTROL FUND:
*From General Fund For - $350,200
Operating Costs
TO LIBRARY FUND:
*From General Fund For - 2,787, 100
Operating Costs
Attachment F2
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1993 - 1994
--------------------------------
TRANSFERS - IN
TO TELECOMMUNICATIONS:
*From General Fund For - 435,700
Operating Costs
TO PUBLIC PARK EXTENSION:
*From General Fund For - 48,000
Park Facilities Improvements
TO STREET CONSTRUCTION:
*From 1/2 Cent Sales Tax For - 133,000
Matching funds for various
Federal Projects
TO PARKING DISTRICT:
*From Parking & Business Improvement For - 121 ,000
Administration
TO CERTIFICATES OF PARTICIPATION:
*From General Fund For - 107,700
CAD System
TO DEBT SERVICE FUND:
*From Telecommunications For - 175,600
COP Payment
TOTAL OTHER FUNDS $4, 158,300
GRAND TOTAL TRANSFERS-IN $7,305,000
Attachment F3
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1993 - 1994
--------------------------------
TRANSFERS - OUT
FROM GENERAL FUND:
*To Aniamal Control Fund For - $350,200
Operating Costs
*To Library Fund For - 2,787, 100
Operating Costs
*To Telecommunications For - 435,700
Operating Costs
*To Public Park Extension For - 48,000
Park Facilities Improvements
*To Certificates of Participation For - 107,700
CAD System
TOTAL GENERAL FUND $3,728,700
FROM TELECOMMUNICATIONS FUND:
*To Debt Service Fund For - 175,600
Certificates of Participation
FROM PARKING DISTRICT FUND:
*To General Fund For - 30,300
Installment payment for
purchase of Parking Lot
FROM SPECIAL GAS TAX:
*To General Fund For - 2,200,000
Street Maintenance Costs
FROM TRAFFIC SAFETY:
*To General Fund For - 175,000
Police Costs
FROM ASSET FORFEITURE:
*To General Fund For - 75,000
IRNET
Attachment F4
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1993 - 1994
--------------------------------
TRANSFERS - OUT
FROM STREET LIGHT/SWEEPING FUND:
*To General Fund For - 141 ,400
Administration
FROM RIDESHARE FUND:
*To General Fund For - 15,000
Engineering Cost
FROM 1/2 CENT SALES AND ROAD TAX:
*To General Fund For - 200,000
Administration of Fund
*To Street Construction Fund For - 133,000
Matching Funds for Various
Federal Projects
FROM PARKING & BUSINESS IMPROVEMENT
*To Parking District For - 121 ,000
Administration of District
FROM CULTURAL DEVELOPMENT FUND
*To General Fund For - 110,000
Funding Fine Arts and Civic and
Promotional Costs
FROM TRAFFIC SYSTEMS CONSTRUCTION
*To General Fund For - 200,000
Administration of Fund
TOTAL OTHER FUNDS $3,576,300
GRAND TOTAL TRANSFERS-OUT $7,305,000
1 i
C I T Y OF S A N B E R N A R D I N O
INTEROFFICE MEMORANDUM
CI- - ADMINISTRATOR'S OFFICE
DATE: February 17 , 1994
TO: The Honorable Mayor and Common Council
FROM: Fred Wilson, Assistant City Administrator
SUBJECT: FY 94/95 General Fund Budget
COPIES : Shauna Clark, City Administrator
------------------------------------------------------------------
It is difficult to forecast the City' s fiscal position for FY 94-95
due to the inability to predict local economic conditions. In
spite of this difficulty, a preliminary General Fund Balance Report
has been prepared based on certain assumptions which are discussed
in this report. If the assumptions contained in this report are
realized, it is anticipated that a shortfall in the General Fund
will exist for FY 94-95 in the amount of approximately $1, 424 ,700.
(See Attachment I) .
The following assumptions were used in making this projection:
*Assumed revenue collections would remain at the same level as
FY 93/94 . As noted in the mid year budget report, the major
revenue sources including sales tax and utility users tax are
estimated to come in either at or under budget. At this point
in time, no provision was made for revenue growth since actual
collections for the past two years in all major categories
have been flat. In addition, no indicators have been feceived
that, revenue wise, show we have reached the bottom of the
recession. The City has also been using collateralized
mortgage obligation (CMO) monies for the past 3 years to help
fund capital purchases. FY 93-94 was the last year those
funds were available. The net impact of this revenue loss for
FY 94-95 is $900, 000.
*Assumed department expenditures would remain at FY 93-94
expenditure level . It should be noted that since FY 90/91,
real department expenditures have been either flat or reduced
anywhere from 5 to 10% depending on the department.
*Assumed mandatory Charter Section 186 compensation set aside
adjustment in the amount of $500, 000.
6
The first year debt service payment for the new police facility was
not factored into FY 94-95 since a capitalized interest fund was
provided for in the bond issue. This fund will make its own
payments for the first 18 months. The annual payments after this
time frame will be approximately $450, 000 - $500, 000/year for 30
years.
Provided in Attachment II is a summary of debt obligations to the
General Fund. This summary lists all of the City' s mandatory debt
service obligations. For FY 94-95, the total cost is $3 , 576, 774
which is included in the budget.
STATE BUDGET IMPACT
The Governor released his proposed 1994/95 budget on January 7,
1994 . Although this document does not directly impact cities in
terms of revenue takeaways at this time, there are many assumptions
in the Governor' s budget which make the budget outlook for cities
much more unpredictable than it might appear from the initial
reading.
It is important to remember that the Governor' s proposed budget is
only the starting point for discussion of the 1994-95 budget. The
Legislature will propose various alternatives and the May 1994
revision of revenues and expenditures may change the budget picture
significantly.
One area which may slightly benefit the City is in fines and
forfeitures. The Governor' s budget is proposing to give back to
cities one hundred percent (100%) of these revenues. This revenue
source represents approximately $50, 000 in additional revenue to
the City although it appears that the City has not been receiving
its share of fines and forfeitures since the settlement of a
lawsuit between the County and the City.
DEPARTMENT OF JUSTICE GRANT FOR POLICE OFFICERS
The City was notified on February 9 , 1994 , that it will be
receiving $1, 439 , 000 in Federal Grant monies to pay for 17
additional police officers over a 3 year period. The matching cost
to the City over the 3 years is broken out by fiscal year as
follows:
2
Fiscal Year City Grant
FY 93/94 $ 217 , 108 $ 22 , 293
94/95 $ 750, 000* $ 373 , 350
95/96 $ 546, 092 $ 486, 792
96/97 $ 533 , 958 $ 484 , 958
97/98 $ 119, 757 $ 101, 557
TOTAL $2 , 167 , 393 $1, 468 , 950 = $3,636,343
* includes one time vehicle acquisition and equipment costs
These numbers are only estimates. They are based on the
assumption that five law enforcement trainees will be put in the
April 1994 Sheriff ' s Academy and that three lateral transfers will
be hired at that same time. _in additional nine law enforcement
trainees will be put into tae Academy beginning July 1994 . These
numbers also assume that we will purchase four black and white
police units, fully equipped, for this program in fiscal year
94/95.
It is important to recognize that under the terms of the grant, the
City is supposed to make every possible effort to retain these
officers after the funding has expired. The annual cost to
maintain the officers is approximately $1, 100, 000/year beginning in
FY 97-98 .
Options are currently being explored relative to funding the City' s
share of this program. The attached General Fund Report, however,
does not include the cost for this program.
SUMMARY
A General Fund shortfall for FY 94-95 is projected in the amount of
approximately $1, 424 , 700 based on certain revenue and expenditure
assumptions which have been discussed in this report. As part of
the FY 94/95 budget preparation process which will be underway in
March, a revised projection will be made both for revenues and
expenditures to better reflect the City' s actual budget status. It
3
is reasonable to assume that the budget picture may change from the
initial forecasted shortfall based on a combination of factors
including anticipated remittance of Cross Country Wireless utility
users tax payments to the City; and departments will be requested
to limit expenditures for the balance of the fiscal year.
It is expected that budget deliberations by the Mayor and Common
Colincil will be scheduled for June 1994 .
IVRD#LSON
Assistant City Administrator
FAW/md
4
ATTACHMENT I
CITY OF SAN BERNARDINO
PROJECTED GENERAL FUND BALANCE REPORT
FISCAL YEAR 1994-1995
VARIANCE
MIDYR ESTIMATE ESTIMATE FAVORABLE/
DESCRIPTION FY 1993 - 1994 FY 1994 - 1995 (UNFAVORABLE)
----------- -------------- -------------- -------------
Beginning Balance 5,632,852 2,954,952 (2,677,900)
Estimated Revenues * 68,612,800 67,712,800 (900,000)
Transfers In 3, 146,700 3,200,000 53,300
---------- ---------- ----------
Total Available for Budget 77,392,352 73,867,752 (3,524,600)
Projected Expenditure Budget ** 69,997,900 70,637,600 (639,700)
5% Department Budget Cuts 0 0 0
Police Building Debt Service 0 0
186 Compensation Adjustment 356,000 500,000 (144,000)
800MHz Public Safety Radio 354,800 354,800 0
---------- ---------- ----------
Revised Expenditure Budget 70,708,700 71 ,492,400 (783,700)
Transfers Out 3,728,700 3,800,000 (71 ,300)
---------- ---------- ----------
Total Budget Expenses 74,437,400 75,292,400 (855,000)
Ending Balance 2,954,952 (1 ,424,648) (4,379,600)
---------- ---------- ----------
---------- ---------- ----------
*Assumes same revenue collections as FY 93-94 minus $900,000 for CMO monies that
will no longer be available.
**Assumes Departments will receive for FY 94-95, the same budgets they
have for FY 93-94.
5
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