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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
Dept: Finance
ORIGINAL
Subject: Receive and File the FY 2002-2003
Preliminary Year-End Report and the
FY 2003-2004 1 st Quarter Report
From: Barbara Pachon,
Director Of Finance
Date: November 3, 2003
Synopsis of Previous Council action:
August 8, 2003
Resolution 2003-223 Adopting FY 2003-2004 Final Budget
Recommended motion:
I) Receive and file the FY 2002-2003 Preliminary Year-End Report and the FY 2003-2004 First
Quarter Report.
~~~
Contact person:
Barbara Pachon. Director of Finance
Phone:
ext. 5242
Supporting data attached:
Staff Renort Schedules
Ward:
FUNDING REQUIREMENTS: Amount: N/A
Source: (Acct. No.) General Fund Balance
(Acct. Description)
Finance:
Council Notes:
Agenda Item No.
11/17/03
25
STAFF REPORT
SUBJECT
Receive and file the FY 2002-2003 preliminary year-end report and the FY 2003-2004
first quarter report.
BACKGROUND
August 8, 2003, the Mayor and Council adopted Resolution 2003-223, formalizing the
adoption of the Final Budget for FY 2003-2004. At this time the Finance Department
was also given direction to provide quarterly budget update reports to the Ways and
Means Committee. On Wednesday, November 5, 2003, the Finance Department
presented to the Ways and Means Committee the preliminary year-end report for FY
2002-2003 and the first quarter report for FY 2003-2004.
Attachment I is the preliminary year end report for FY 2002-2003. In summary, the
City's General Fund ended the FY 2002-2003 year with a net $196,902 more than was
anticipated. The total revenues and transfers out in the General Fund for FY 2002-2003
came in $1,991,561 lower than anticipated but there was $2,188,463 net more in
expenditures and other deductions than anticipated. The major items that accounted for
the higher net revenues are Motor Vehicle In-Lieu, UUT, Franchise Taxes, and Property
taxes. All other City funds did end the fiscal year on target to what was anticipated. The
Utility Fund and the Street Construction Fund do show negative balances for year end but
this is due to timing differences between expenditures incurred in FY 2002-2003 and
revenues not being received until FY 2003-2004.
Attachment II is the first quarter budget report for FY 2003-2004. In summary the first
quarter report for FY 2003-2004 shows the City's General fund revenues and
expenditures to be on target. The City's Motor Vehicle In-Lieu revenues are behind
projections because the loan to the State has not been recorded yet but most other
revenues are slightly ahead. The next quarter report is scheduled to be presented in
January which will provide more insight into the City meeting its budget projections.
FINANCIAL IMPACT
The City ended FY 2002-2003 with $196,902 more in the General Fund balance than was
anticipated. Since these funds were not anticipated, there will not be any negative impact
to the General Fund FY 2003-2004 operations and budget if these funds are appropriated
for use. Until directed otherwise by the Mayor and Council, these funds will remain in the
undesiguated General Fund balance.
RECOMMENDATION
Receive and file the FY 2002-2003 preliminary year-end report and the FY 2003-2004
first quarter report.
ATTACHMENT I
TO:
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
INTEROFFICE MEMORANDUM
Ways and Means Committee I~ ~ '" )
Barbara Pachon, Finance Director .f'J'!JP -
FROM:
SUBJECT: FY 2002-2003 Year End Budget Report
DATE:
November 3, 2003
COPIES:
Mayor Valles; Council Members; Fred Wilson, City Administrator; Department Heads
Attached, for your review, is a preliminary year end budget report for FY 2002-2003. The report covers the
twelve-month period of July through June. Included in this budget update report are the revenue and expense
reports compared to the final budget and the last revised estimates used for the FY 2003-2004 budget
process. As in the prior budget updates, each report has been color coded for easy reference. Below is a
summary of each report.
The first report (white) is a summary report of all funds for FY 2002-2003. The estimated (unaudited) year-
end balances for all funds are in line with the estimates used for the FY 2003-2004 budget process. The
second page of the white report is a summary report of the General Fund for FY 2002-2003. Based on the
unaudited year end figures, the General Fund undesignated balance at 6/30/03 is now projected to be
$5,257,802. This updated undesignated fund balance is $196,902 more than the estimated fund balance used
for the FY 2003-2004 budget process. It should be noted that all ofthese funds except $891,102 has been
budgeted to be used in FY 2003-2004.
The second report (yellow) is a revenue report comparing actual revenues to the budget and to the revised
estimates used for the FY 2003-2004 budget process. Through June 30, 2003 we collected $46,087 more
than the revised revenue estimates used for the FY 2003-2004 budget process. Property Taxes, Franchise
Tax, UUT, and Motor Vehicle In-Lieu came in slightly higher than anticipated while interest earnings were
lower than anticipated. All the revenue budgeted to be received from the Planning Center (account 4714)
was not received in FY 2002-2003 but there was a corresponding expenditure savings that offset this revenue
loss. Both the remaining expenditure budget and corresponding revenue to be collected will be carried over
to the following year.
The third and [mal report (purple) is the Interfund Transfer report. This report indicates the unaudited year-
end amounts transferred into and out of the General Fund as well as into and out of all other Funds held by
the City.
Please let me know if you have any questions.
CITY OF SAN BERNARDINO
SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS
FISCAL YEAR 2002 - 2003
ESTIMATE ADDITIONS TOTAL DEDUCTIONS ESTIMA TEe
BALANCE .-. -. -- FOR --- - --- TOTAL BALANC1
FUND / TITLE 7-1-02 REVENUES I TRANSFER BUDGET EXPENSESITRANSFER DEDUCT 6-30-03
1001 GENERAL FUND -
114,760,2001 95,525,3871 7,045,7521117,331,3391 99,870,7561 4,677,6811104,548,437112,782,902
SPECIAL REVENUE FUNDS:
105 LIBRARY 0 256,775 2,839,105 3,095,880 3,095,880 0 3,095,880 0
106 CEMETERY 0 187,665 61,654 249,319 249,319 0 249,319 0
107 CATV 0 104,823 459,080 563,903 545,103 0 545,103 18,800
108 ASSET FORFEITURE 761,900 1,019,103 0 1,781,003 977,021 0 977,021 803,982
109 PARKING & BUSINESS IMPR 0 0 0 0 0 0 0 0
110 PARKING DISTRICT 0 0 0 0 0 0 0 0
111 AIR QUALlTY-AB 2766 184,900 228,278 0 413,178 79,801 161,500 241,301 171,877
124 ANIMAL CONTROL 0 1,159,849 394,719 1,554,568 1,554,568 0 1,554,568 0
128 TRAFFIC SAFETY 0 587,577 0 587,577 0 587,577 587,577 0
132 SEWER LINE MAINT 2,649,400 1,330,171 491,200 4,470,771 1,224,963 100,000 1,324,963 3,145,808
133 BASEBALL STADIUM 0 133,435 238,670 372,105 365,905 0 365,905 6,200
134 SOCCER COMPLEX 0 219,934 0 219,934 199,924 0 199,924 20,010
247 CULTURAL DEVELOPMENT 0 232,729 0 232,729 0 232,729 232,729 0
501 EMS 1167,953 0 167,953 0 0 0 0 0
527 REFUSE 134,800 18,521,777 65,000 18,721,577 15,548,088 1,831,200 17,379,288 1,342,289
TOTAL SPECIAL REVENUES 3,563,047 23,982,116 4,717,381 32,262,544 23,840,572 2,913,006 26,753,578 5,508,9661
CAPITAL PROJECT FUNDS:
122 ARTICLE 8 - LTF 156,467 30,854 25,613 0 0 0 0 0
126 SPECIAL GAS TAX 1,402,200 3,538,290 0 4,940,490 668,579 2,735,613 3,404,192 1,536,298
129 1/2 CENT SALES & RD TAX 3,049,900 2,439,341 0 5,489,241 1,152,831 190,700 1,343,531 4,145,710
131 SB 300 0 0 0 0 0 0 0 0
135 AB2928 TRAFFIC CONGST 509,100 503,751 0 1,012,851 647,252 0 847,252 365,599
241 PUBLIC PARK EXTENSION 34,100 1,514 51,500 87,114 39,442 0 39,442 47,672
242 STREET CONSTRUCTION 1250,000 701,063 0 451,063 3,079,299 0 3,079,299 12,628,236\
243 PARK CONSTRUCTION 315,800 648,295 0 984,095 637,465 0 637,465 326,630
244 CEMETERY CONSTR 23,500 4,742 0 28,242 0 0 0 28,242
245 SEWER LINE CONSTR 5,143,600 643,498 0 5,787,098 269,901 100,000 369,901 5,417,197
246 INDIAN IMPROVEMENT 558,300 19,028 0 577,328 4,627 0 4,627 572,701
248 STORM DRAIN CONSTR 1,548,400 745,069 0 2,293,469 153,909 100,000 253,909 2,039,560
250 TRAFFIC SYSTEM CONSTR 546,900 691,196 0 1,238,096 389,545 25,000 414,545 823,551
257 CITY WIDE AD 994 0 57,046 0 57,046 0 57,046 57,046 0
TOTAL CAPITAL PROJECTS 12,825,333 10,023,687 77,113 22,926,133 7,042,850 3,208,359 10,251,209 12,674,9241
INTERNAL SERVICE FUNDS:
621 CENTRAL SERVICES FUND 19,300 279,792 0 299,092 306,421 0 306,421 17,329\
629 LIABILITY INSURANCE 3,240,800 2,074,472 0 11,166,328 2,391,770 222,000 2,613,770 13,780,098\
630 TELEPHONE SUPPORT 358,400 1,102,031 0 1,460,431 846,337 0 846,337 614,094
631 UTILITY FUND 1725,200 4,659,471 0 3,934,271 4,576,581 0 4,576,581 1642,310\
635 FLEET SERVICES 1,735,900 5,796,020 0 7,531,920 5,599,022 1,241,200 6,840,222 691,698
678 WORKER'S COMP 18,033,100 3,345,478 422,000 14,265,622 3,588,891 0 3,588,891 17,854,513\
679 MANAGMT INFO SYSTEM 1,256,900 4,674,485 0 5,931,385 4,206,249 0 4,206,249 1,725,136
TOTAL INTERNAL SERVICE (8,628,600) 21,931,749 422,000 13.725,149 21,515,271 1,463,200 22,978,471 (9,253,322)
TOTAL ALL FUNDS
122,519,980 1151,462,939 112,262,246 1186,245,165 1152,269,449112,262,2461164,531 ,695 1 21,713,470l
-The General Fund estimated ending balance of $12,782,902 includes $6,761,700 budget reserve; $5,257,802 undesignated balance
that was used in the FY 03-04 budget; and $763,400 net carryover reserve.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
YEAR END FISCAL YEAR 2002-2003
GENERAL FUND
FY 2002-03 FY 2002-03 FY 2002-03 FY 2002-03 VARIANCE VARIANCE
FINAL MID YEAR last Revised UNAUDITED FINAL BUDI LAST ESTI
BUDGET ESTIMATE ESTIMATE ACTUALS UNAUDIT ACT UNAUDIT ACT
ESTIMATED REVENUE:
ProDertv Taxes $ 7,526,000 $ 7,702,000 $ 7,812,000 $ 7,962,054 $ 436,054 $ 150,054
Other Taxes 53,803,000 55,148,000 56,214,500 56,692,008 2,889,008 477,508
Licenses & Permits 6,142,800 6,169,800 6,752,500 6,749,183 606,383 (3,317
Fines and Penalties 859,000 813,500 919,400 885,800 26,800 (33,600
Use of Monev & ProDertv 1,545,000 1,403,000 1,213,700 892,089 (652,911 (321,611
Inter~overnmental 14,214,000 14,960,800 14,785,800 14,871,832 657,832 86,032
Char~es for Services 3,415,000 3,909,200 4,113,600 3,802,592 387,592 (311,008
Miscellaneous 3,610,400 3,437,400 3,667,800 3,669,829 59,429 2,029
Total Estimated Revenues $ 91,115,200 $ 93,543,700 $ 95,479,300 $ 95,525,387 $ 4,410,187 $ 46,087
Other Finance Sources-Bonds $ 2,000,000 $ 2,000,000 $ 2,000,000 $ - $ (2,000,000 $ (2,000,000
Total Transfers In: $ 6,983,400 $ 7,045,400 $ 7,083,400 $ 7,045,752 $ 62,352 $ (37,648
TOTAL ESTIMATED AVAILABLE: $ 100,098,600 $ 102,589,100 $ 104,562,700 $ 102,571,139 $ 2,472,539 $ (1,991,561)
ESTIMATED EXPENDITURES:
Mayor $ 1,103,700 $ 1,079,000 $ 1,070,000 $ 1,066,051 $ 37,649 $ 3,949
Common Council 491,900 401,800 400,000 377,052 114,848 22,948
City Clerk 1,098,600 1,078,400 1,070,000 1,066,075 32,525 3,925
City Treasurer 130,700 131,900 134,900 134,480 (3,780 420
City Attorney 2,504,000 2,499,800 2,499,800 2,500,352 3,648 (552
Code ComDliance 3,185,200 2,936,700 2,936,700 2,841,151 344,049 95,549
General Government 1,464,300 1,330,100 1,165,800 1,149,286 315,014 16,514
City Administrator 553,700 531,000 520,700 504,756 48,944 15,944
Human Resources 502,200 474,500 464,500 465,906 36,294 (1,406
Finance 1,264,500 1,175,600 1,175,600 1,170,824 93,676 4,776
Civil Service 289,700 241,300 241,300 249,186 40,514 (7,886
DeveioDment Services 8,547,700 8,405,200 8,105,200 7,502,585 1,045,115 602,615
Fire 22,331,200 23,451,600 23,524,600 23,523,459 (1,192,259 1,141
Police 45,677,600 45,994,100 44,794,100 44,686,595 991,005 107,505
Facilities Manaaement 4,253,000 4,096,300 4,062,500 3,948,881 304,119 113,619
Parks, Recreation, & Comm Serv 5,724,000 5,574,500 5,500,000 5,423,551 300,449 76,449
Public Services 3,449,600 3,195,500 3,240,500 3,260,566 189,034 (20,066
Total Estimated Expenditures $ 102,571,600 $ 102,597,300 $ 100,906,200 $ 99,870,756 $ 2,700,844 $ 1,035,444
Estimated EXDenditure Savinas $ 11,200,000 $ - $ - $ - $ 11,200,000 $ -I
Net Carrvover Reauests $ - $ - $ 763,400 $ 1763,400 $ (763,400)
Bond Proceeds to Street Canstr. Fd $ 2,000,000 $ 2,000,000 $ 2,000,000 $ - $ 2,000,000 $ 2,000,000
Total Transfers Out: $ 4,587,000 $ 4,594,100 $ 4,594,100 $ 4,677 ,681 $ (90,681 $ (83,581)
TOTAL EST DEDUCTIONS: $ 107,958,600 $109,191,400 $ 107,500,300 $105,311,837 $ 2,646,763 $ 2,188,4631
EXCESS I (DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS $ (7,860,000) $ (6,602,300) $ (2,937,600) $ (2,740,698) $ 5,119,302 $ 196,902
BEGINNING BALANCE 7-1-02 $ 14,760,200 $ 14,760,200 $ 14,760,200 $ 14,760,200 $ - $ -I
ESTIMATED ENDING BALANCE $ 6,900,200 $ 8,157,900 $ 11,822,600 $ 12,019,502 $ 5,119,302 $ 196,9021
BUDGETED RESERVE $ 6,761,700 $ 6,761,700 $ 6,761,700 $ 6,761,700 $ - $ -I
EST UNDESIGNATED 6-30-03: $ 138,500 $ 1,396,200 $ 5,060,900 $ 5,257,802 $ 5,119,302 $ 196,9021
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2002-2003
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
PROPERTY TAXES
4001 Current Secured 6.450.000 6.675.000 6.704,837
4002 Current Unsecured 390.000 391.000 394.460
4006 Supplemental 240.000 280.000 353.391
4003 Prior Taxes 326.000 360.000 398.977
4005 Other 120.000 106.000 110.389
Total Taxes 7.526.000 7.812.000 7,962.054
OTHER TAXES
4221 Sales Tax 27,835.000 29.894.400 29.894.441
4224 Utility User Tax 19,730.000 20,129.200 20.204.082
4201/14 Franchise Tax 2.480.000 2.237.900 2.598.720
4222 Transient Occupancy 2.500.000 2.548.000 2.531.049
4223 Prop. Transfer Tax 320.000 500.000 559.496
4225 Sales Tax Public Safety 650.000 625,000 624.220
4215 Tow Franchise 288.000 280.000 280.000
Total Taxes 53,803.000 56,214,500 56.692.008
LICENSES AND PERMITS
4301 Business Reoistration 4.250,000 4,625,000 4.624,796
4330 Buildino Permits 480.000 634,500 634.559
4342 EMS Membership 21.500 18.500 19.083
4331 Mechanical Permits 210,000 240.000 239.874
4305 Annual Alarm Permit 215,000 228,000 228.445
4362 On Site Permits 235,000 321.300 321.320
4363 On Site Plan Check 120.000 87.000 87.117
4361 Construction Permits 140.000 101.000 97.552
4336 Fire Code Permits 247.600 234.600 234.605
4337 Fire Plan Check 115.000 124.900 124.681
4351 Street Cut Permits 11.000 17.000 17.370
4333 Mobile Home Park Permit 28.200 33.000 33.030
4352 Misc Licenses & Permits 36.500 54.600 54.621
4304 Misc PlanninQ Permits 21,500 20.000 19.121
4303 Misc City Clerk Permits 6.500 8.000 8.176
4360 Grading Permits 5.000 5.100 4.833
Total License & Permit 6,142.800 6,752,500 6,749,183
FINES AND PENALTIES
4420 Parkino Citations 745.000 780.000 736,281
4410 General Fines 110.000 136,000 145,952
4450 Fire Citations 2.500 400 400
4421 Vehicle Abatement Fines 1,500 3.000 3.167
Total Fines/Penalties 859.000 919.400 885.800
REV EST/
ACTUAL
29.837
3.460
73.391
38.977
4.389
150,054
41
74.882
360.820
(16.951
59.496
(780
0
477,508
(204
59
583
(126)
445
20
117
(3.448
5
(219
370
30
21
(879\
176
(267)
(3,317)
(43,719)
9.952
o
167
(33,600)
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2002-2003
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
USE OF MONEY AND PROPERTY
4520 Land & Buildinq Rental 355,000 404,100 404,123
4505 Interest Earninqs 1,000,000 650,000 340,466
4530 Parkinq Rental Fee 40,000 45,100 47,346
4922-26 Sale of Property 100,000 66,500 62,370
4540 Vending Machine Commission 50,000 48,000 37,784
Total Money & Property 1,545,000 1,213,700 892,089
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 10,500,000 10,890,500 10,981,289
4621 Bookinq Fee Subvention 689,100 689,100 689,066
4622 ERAF Subvention 0 0 0
4670 CDBG Reimbursement 2,103,800 2,103,800 2,086,979
4670 20% Reimbursement 177,800 177,800 177,800
4670 Tax Increment Reimb. 12,300 12,300 12,300
4606 Homeowner's Exemption 152,000 155,500 155,881
4626 POST 175,000 162,900 172,095
4673 Water Reimbursement 190,000 166,300 166,311
4625 State-Mandated Costs 0 0 0
4615 Disaster Prep. Proaram 20,000 42,600 42,665
4607 Off-Hiqhway Vehicle Tax 4,000 5,000 5,379
4619 Mutual Aid/Disaster Reimb. 90,000 260,000 261,267
4671 SBIAA Reimbursement 100,000 120,000 120,800
Total Intergovernmental 14,214,000 14,785,800 14,871,832
CHARGES FOR SERVICE
4731 Plan Check Fee 225,000 309,200 309,216
4880 EMS User Fee 640,000 527,200 527,196
4798 Storm Drain Utility Fee 280,000 250,000 251,249
4815 Weed Abatement 230,000 340,000 379,550
4733 Buildinq Demolition 340,000 650,000 666,506
4747 False Alarm Fee 80,000 66,300 66,252
4714 Develp Projects 595,000 595,000 230,241
4743 Towing Admin Fee 120,000 111,000 111,090
4766 Building Permit Review 3,000 3,000 3,073
4719 HUD Building Insoection 0 0 0
4720 Plannina Plan Review 60,000 102,600 102,616
4782/4 Public Wk Subdivision 75,000 118,000 118,410
4785 Non Subdivision Str Imp 1,000 500 803
4711 Subdivision 15,000 90,000 84,607
4718 Environmental 7,000 10,000 10,124
4735 Release Notice of Pendency 25,000 18,000 17,178
4863 Class Reqistration Fee 13,000 10,500 10,553
REV EST/
ACTUAL
23
(309,534\
2,246
14,130
(10,216)
(321,611 )
90,789
(34)
0
116,821\
0
0
381
9,195
11
0
65
379
1,267
800
86,032
16
(4)
1,249
39,550
16,506
(48\
1364,759
90
73
0
16
410
303
15,393
124
(822
53
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2002-2003
FINAL REVISED UNAUDIT
DESCRIPTION BUDGET ESTIMATE ACTUAL
4780 Mise Develp. Servs. Charqes 30,000 14,500 14,031
4862 Park Enerqy Fee 10,000 15,000 14,883
4707 Passport Fees 56,000 92,000 93,681
4702 County Contract 250,000 250,000 250,000
4864 Swimminq Pool Fee 57,000 57,000 56,959
4861 Proqrm!Facility Use Fee 20,000 31,000 31,067
4865 Non-Resident Fees 5,000 2,500 2,560
4710 Mise Development Services 30,000 62,000 61,896
4790-6 Siqnal MaintlEnerqy 20,000 24,400 24,422
4802 Str Liqht Enerqy Fee 25,000 18,000 18,017
4701 Election Filino Fee 3,000 200 218
4705 Utility Collection Fee 25,000 86,700 87,020
4881 Paramedic Reimb Contract 175,000 259,000 259,174
Total Charges 3,415,000 4,113,600 3,802,592
MISCELLANEOUS
4906 Water Fund Contr. 1,800,000 1,905,000 1,888,704
4910 Admin Service Charqe 374,000 344,800 344,800
4901 Misc. Other Revenue 279,800 266,900 279,677
4912 Off Track Bettina 130,000 168,700 168,861
4741 Sale of Photos 105,000 132,000 132,543
4809-10 Mise Dev. Services 7,000 9,000 9,948
4740-5 Police Misc. Receipts 775,100 756,900 756,878
4746 Property Auction 3,000 6,000 6,017
4750 Investiqation Fee 15,000 13,000 12,590
4905 Litioation Settlement 45,000 0 0
4904 Drunk Driver Reimburmt. 3,000 1,000 1,088
4928 Bookinq Fee Reimburmt. 16,000 17,000 17,178
4911 Restitutions 25,500 25,500 25,750
4924 Damage Claim Recovery 32,000 22,000 25,795
Total Miscellaneous 3,610,400 3,667,800 3,669,829
I TOTAL GENERAL FUND
191,115,200 195,479,300 195,525,387 1
REV EST!
ACTUAL
(469
(117
1,681
0
(41
67
60
(104
22
17
18
320
174
(311,008)
(16,296
0
12,777
161
543
948
(22
17
(410
0
88
178
250
3,795
2,029
I 46,087 1
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - IN FY 2002-03 FY 2002-03 VARIANCE
FY 2002-03 REVISED UNAUDIT REV ESTIMATE/
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO GENERAL FUND:
'From Special Gas Tax For - $ 2,710,000 $ 2,710,000 $ 2,710,000 0
Street Maintenance-$2,335,000
Street Lighting - $375,000
'From Traffic Safety For - 700,000 675,000 587,577 (87,423)
Police Costs
'From 1/2 Cent Sales & Road Tax For- 190,700 190,700 190,700 0
Administration
'From Cultural Development Fund For - 115,000 240,000 232,729 (7,271)
Funding Fine Arts and Civic and
Promotional Costs
'From Traffic Systems Cons!. For- 25,000 25,000 25,000 0
Administration
'From Fleet Fund For- 750,000 750,000 750,000 0
Refund Reserve Excess
'From Liability Fund For - 200,000 200,000 200,000 0
Refund Reserve Excess
'From Storm Drain Construction For - 100,000 100,000 100,000 0
Administration
'From Refuse Fund For - 1,831,200 1,831,200 1,831,200 0
Administration $1,326,200
Lease City Yards 464,000
Lease City Hall 41,000
'From Sewer Line Construction For- 100,000 100,000 100,000 0
Administration
'From Sewer Line Main!. Fund For - 100,000 100,000 100,000 0
Administration
'From City Wide AD 994 Fund For- 0 0 57,046 57,046
Street Lighting
'From Transportation Fund For - 161,500 161,500 161,500 0
Traffic Engineering Costs $50,000
MaintlFuel Alt. Fuel Veh $31,500
Crossing Guards $80,000
TOTAL GENERAL FUND $6,983,400 $7,083,400 $7,045,752 ($37,648)
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - IN FY 2002-03 FY 2002-03 VARIANCE
FY 2002-03 REVISED UNAUDIT REV ESTIMATEI
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO ANIMAL CONTROL FUND:
'From General Fund For - $ 338,700 $ 335,400 $ 394,719 $ 59,319
Operating Costs
TO CATV FUND:
'From General Fund For - 405,800 442,200 459,080 16,880
Operating Costs
TO LIBRARY FUND:
'From General Fund For - 2,816,700 2,812,700 2,839,105 26,405
Operating Costs
TO PUBLIC PARK EXTENSION:
'From General Fund For - 51,500 51,500 51,500 0
Park Facilities Improvements
TO REFUSE:
'From General Fund For - 65,000 65,000 65,000 0
Street Sweeping
TO EMS FUND:
'From General Fund For - 168,000 168,000 167,953 (47)
Repay Operating Loan
TO BASEBALL STADIUM:
'From General Fund For - 255,300 255,300 238,670 (16,630)
Operating Costs
TO WORKERS COMPENSATION FUND:
'From General Fund For - 400,000 400,000 400,000 0
Operating Costs
'From Liability Fund For - 22,000 0 22,000 22,000
Operating Costs
a
TO CEMETERY FUND:
'From General Fund For- 64,000 64,000 61,654 (2,346)
Operating Costs
TO SEWER LINE MAINT FUND:
'From Fleet Fund For - 0 0 491,200 491,200
Refund Vehicle Replacement Funds
TO ARTICLE 8 L TF FUND:
'From Gas Tax Fund For - 0 0 25,613 25,613
Project Costs
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - IN FY 2002-03 FY 2002-03 VARIANCE
FY 2002-03 REVISED UNAUDIT REV ESTIMATEI
BUDGET ESTIMATE ACTUAL UNAUDIT ACT
TO STREET CONSTRUCTION FUND:
'From General Fund For - 2,000,000 2,000,000 0 (2,000,000)
Bond Proceeds for HUB Project
TOTAL OTHER FUNDS $ 6,587,000 $ 6,594,100 $5,216,494 ($1,377,606)
IGRAND TOTAL TRANSFERS-IN
I $13,570,400 I $13,677,500 1$12,262,2461
($1,415,254)1
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - OUT FY 2002-03 FY 2002-03 VARIANCE
FY 2002-03 REVISED UNAUDIT REV ESTI
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM GENERAL FUND:
-To Animal Control Fund For- $338,700 $ 335,400 $ 394,719 $ (59,319)
Operating Costs
-To CATV Fund For- 405,800 442,200 459,080 (16,880)
Operating Costs
-To Library Fund For - 2,816,700 2,812,700 2,839,105 (26,405)
Operating Costs
-To EMS Fund For - 168,000 168,000 167,953 47
Repay Operating Loan
-To Baseball Fund For - 255,300 255,300 238,670 16,630
Operating Costs
-To Refuse Fund For - 65,000 65,000 65,000 0
Street Sweeping
-To Workers Compensation For - 400,000 400,000 400,000 0
Operating Costs
-To Public Park Extension For- 51,500 51,500 51,500 0
Park Facilities Improvements
-To Cemetery For- 64,000 64,000 61,654 2,346
Operating Costs
-To Street Construction Fund For - 2,000,000 2,000,000 0 2,000,000
Operating Costs
TOTAL GENERAL FUND $6,565,000 $6,594,100 $4,677,681 $ 1,916,419
FROM SPECIAL GAS TAX:
-To General Fund For - 2,710,000 2,710,000 2,710,000 0
Street Lighting-$375,000
Street Maintenance-$2,335,000
-To Article 8 L TF For-
Project Costs-$25,613 0 0 25,613 (25,613)
FROM TRAFFIC SAFETY:
-To General Fund For - 700,000 675,000 587,577 87,423
Police Costs
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
.
TRANSFERS - OUT FY 2002-03 FY 2002-03 VARIANCE
FY 2002-03 REVISED UNAUDIT REV EST/
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM 1/2 CENT SALES/ROAD TAX:
"To General Fund For - 190,700 190,700 190,700 0
Administration
FROM FLEET FUND
"To General Fund For - 750,000 750,000 750,000 0
Refund Reserve Excess
"To Sewer Main!. Fund For - 0 0 491,200 (491,200)
Refund Vehicle Replacement Fds
FROM LIABILITY FUND
"To General Fund For - 200,000 200,000 200,000 0
Refund Reserve Excess
"To Workers Compensation Fund For - 22,000 0 22,000 (22,000)
Fund Excess Costs
FROM CULTURAL DEVELOPMENT
"To General Fund For- 115,000 240,000 232,729 7,271
Fine Arts & Civic Promotional
FROM TRAFFIC SYSTEM CONSTR
"To General Fund For- 25,000 25,000 25,000 0
Administration of Fund
FROM STORM DRAIN FUND
"To General Fund For - 100,000 100,000 100,000 0
Administration of Fund
FROM REFUSE FUND
"To General Fund For- 1,831,200 1,831,200 1,831,200 0
Administration $1,326,200
lease City Yards $464,000
lease City Hall $41,000
FROM SEWER LINE CONSTR FD
"To General Fund For- 100,000 100,000 100,000 0
Administration
FROM SEWER LINE MAl NT FUND
"To General Fund For - 100,000 100,000 100,000 0
Administration
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2002-2003
TRANSFERS - OUT FY 2002-03 FY 2002-03 VARIANCE
FY 2002-03 REVISED UNAUDIT REV EST!
BUDGET ESTIMATE ACTUALS UNAUDIT ACT
FROM City Wide AD 994 FUND
*To General Fund For- 0 0 57,046 (57,046)
Street Light Costs
FROM TRANSPORTATION FUND
*To General Fund For- 161,500 161,500 161,500 0
Traffic Engineering $50,000
MaintlFuel All. Fuel Veh $31,500
Crossing Guards $80,000
TOTAL OTHER FUNDS $7,005,400 $7,083,400 $7,584,565 $ (501,165)
IGRAND TOTAL TRANSFERS-OUT
I $13,570.400 I $13,677,500 1$12,262,2461 $1.415,2541
ATTACHMENT II
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
INTEROFFICE MEMORANDUM
SUBJECT:
Ways and Means Committee r} A
Barbara Pachon, Finance Director /;~
FY 2003-2004 Budget Report
TO:
FROM:
DATE:
November 3, 2003
COPIES:
Mayor Valles; Council Members; Fred Wilson, City Administrator;
Department/Division Heads
Attached, for your review, is the first budget report for FY 2003-2004. The report covers the three-
month period of July through September. Included in this budget report is the revenue, expenditure,
overtime, and personnel reports compared to the approved budget. As in prior budget updates, each
report has been color coded for easy reference. Below is a sununary on each attached report.
The first report (White) is an updated sununary for the General Fund for FY 03-04. This report starts
with the original adopted budget for FY 03-04. The middle column shows the proposed carryovers from
FY 02-03 that will be on the November 3rd Council agenda for approval. It has been assumed at this time
that all the carryovers will be approved, as they are routine and were taken into account during the FY
03-04 budget process. As this report indicates, if all the carryovers are approved there will be a net
increase in the General Fund balance of $196,902. As a result of this increase, the undesignated fund
balance in the General Fund will be increased from $694,200 to $891,102. The General Fund budget
reserve of$6,761,700 will remain unchanged at this time.
The second report (Blue) is an update on revenue collections for FY 2003-2004. Through September 30,
2003, we have collected 14.6% of budgeted revenues, which equals $14,159,509. At this same time last
year we had collected $14,431,031 in revenues which is 15.2% of the actual amount of revenues
collected for FY 2002-2003.
The third report (Pink) is the regular expenditure report by Department. Department expenditures
through September 30,2003, are $25,347,545 or 23.9% of the budget. At this same time last year we had
expended $23,798,537 or 23.8% of the actual amount expended. Assuming Departments were going to
spend all oftheir budgets and in equal monthly amounts, 25% of their budgets should be expended by
September 30, 2003.
The fourth report (Yellow) is the overtime report by Department. This report indicates the amount of
overtime budgeted by each Department compared to the actual amount of overtime paid. As in previous
years, the Fire and Police Departments are the largest users of overtime. The sununary report at the
bottom of the yellow page indicates the total personnel expenditures for public safety.
The fifth report (Purple) is the personnel report by Department. This report indicates how much in total
personnel (salaries, benefits, overtime, etc.) has been expended compared to the approved budget.
Ideally, 25% ofthe personnel budget should be expended at September 30, 2003.
Please let me know if you have any questions.
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2003-2004
GENERAL FUND
APPROVED CARRYOVERSI UPDATED
BUDGET BUD AMENDMTSI BUDGET
FY 03-04 FD BAL CHANGE FY 03-04
ESTIMATED REVENUE
Property Taxes $ 7,955,000 0 $ 7,955,000
Other Taxes 57,349,300 0 57,349,300
Licenses & Permits 6,713,500 0 6,713,500
Fines and Penalties 1,046,000 0 1,046,000
Use of Money & Property 1,598,400 0 1,598,400
Intergovernmental 15,102,200 0 15,102,200
Charges for Services 3,741,100 354,600 4,095,700
Miscellaneous 3,709,800 0 3,709,800
Total Estimated Revenues $ 97,215,300 354,600 $ 97,569,900
Total Transfers In $ 7,616,700 0 $ 7,616,700
Other Finance Sources-Bond Proceeds $ - 2,000,000 $ 2,000,000
TOTAL ESTIMATED FUNDS AVAILABLE $104,832,000 2,354,600 $ 107,186,600
ESTIMATED EXPENDITURES
Mavor $ 1,075,000 $ 5,500 $ 1,080,500
Common Council 424,300 28,100 452,400
Ci:v Clerk 1,189,500 400 1,189,900
Ci :v Treasurer 136,100 0 136,100
Ci :v Attornev 2,340,900 0 2,340,900
Code Comoliance 2,873,600 100,000 2,973,600
General Government 9,534,200 42,100 9,576,300
Citv Administrator 547,600 5,000 552,600
Civil Service 227,000 0 227,000
Human Resource 362,700 0 362,700
Finance 1,187,900 0 1,187,900
Development Services 7,329,100 741,200 8,070,300
Fire 23,026,300 2,600 23,028,900
Police 44,003,700 24,900 44,028,600
Facilities Manacement 3,711,100 105,400 3,816,500
Parks, Recreation, & Comm Service 5,286,900 54,400 5,341,300
Public Services 2,999,100 8,400 3,007,500
Total Estimated Expenditures $106,255,000 $ 1,118,000 $ 107,373,000
Total Estimated Expenditure Savings $ (500,000) $ - $ (500,000)
Total Transfers Out ' $ 3,443,700 $ 2,000,000 $ 5,443,700
TOTAL ESTIMATED DEDUCTIONS $109,198,700 $ 3,118,000 $ 112,31~,700
IEXCESS (DEFICII:,NCY) AVAILABLE I $ (4,366,700l! $ (763,400)1 $ (5,130,100)1
IESTIMATED BEGINNING FUND BALANCE 1$ 11,822,600 1 $ 960,302 I $ 12,782,902 1
IESTlMATED ENDING FUND BALANCE 1 $ 7,455,900 1 $ 196,9021 $ 7,652,802 1
IBUDGETED RESERVE. 1$ 6,761,700 I $ -I $ 6,761,700 1
IBUDGET EXCESS I (DEFICIENCY) I $ 694,200 I $ 196,902 I $ 891,1021
.The budget reserve is $2,500,000 from FY 98-99; $1,627,400 from FY 99-00; $2,831,600 from FY 00-01 and
$2,870,900 from FY 01-02. Used ($3,068,200) of the'reserve for FY 02-03.
CITY OF SAN BERNARDINO
FISCAL YEAR 2003-2004
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2003
DESCRIPTION
ACTUAL JUL-SEPT
2002-2003 2002-2003
PROPERTY TAXES
4001 Current Secured 6,704,837 - 0.0%
4002 Current Unsecured 394,460 - 0.0%
4003 Prior Taxes 398,977 - 0.0%
4006 Supplemental 353,391 - 0.0%
4005 Other 110,389 - 0.0%
Total Property Taxes 7,962,054 - 0.0%
MAJOR REVENUE SOURCES
4221 Sales Tax 29,894,441 5,123,039 17.1%
4224 Utility User Tax 20,204,082 3,539,311 17.5%
4603 Motor Vehicle 10,981,289 2,024,414 18.4%
4670 EDA Reimb. - COBG 2,086,979 17,052 0.8%
4670 EOA Reimb. - 20% 177,800 - 0.0%
4670 EDA Reimb. - Other 12,300 - 0.0%
4201/11 Franchise Tax 2,232,311 19,931 0.9%
4906 Water Fund Contr. 1,888,704 403,265 21.4%
Total Major Revenues 67,477,906 11,127,012 16.5%
CITY CLERK
4301 Business ReQistration 4,624,796 1,065,737 23.0%
4222 Transient Occupancy 2,531,049 417,759 16.5%
4303 Misc City Clerk 8,176 1,367 16.7%
4701 Election FilinQ Fee 218 - 0.0%
4707 Passport Fees 93,681 21,188 22.6%
Total City Clerk 7,257,920 1,506,051 20.8%
CODE COMPLIANCE
4421 Vehicle Abatement 3,167 94 3.0%
4733 Buildin(j Demolition 666,506 97,361 14.6%
4735 Release Pendency Notice 17,178 5,220 30.4%
4815 Weed Abatement 379,550 26,454 7.0%
Total Code Compliance 1,066,401 129,129 12.1%
FACILITIES MANAGEMENT
4420 ParkinQ Citations 736,281 161,698 22.0%
4520 Land/BuildinQ Rental 404,123 63,081 15.6%
4530 Parkinq Rental Fee 47,346 3,136 6.6%
4540-41 Vendina Machines 37,784 1,277 3.4%
Total Facilities Mgmt 1,225,534 229,192 18.7%
BUDGET JUL-SEPT
2003-2004 2003-2004
6,800,000 - 0.0%
390,000 - 0.0%
370,000 - 0.0%
285,000 - 0.0%
110,000 - 0.0%
7,955,000 - 0.0%
31,400,000 5,973,158 19.0%
19,330,000 3,931,036 20.3%
11,850,000 648,028 55%
2,403,800 19,574 0.8%
40,800 - 0.0%
12,300 - 0.0%
2,631,300 81,325 3.1%
1,905,000 186,602 9.8%
69,573,200 10,839,723 15.6%
4.780,000 920.235 19.3%
2,625,000 430,169 16.4%
7,000 1,939 27.7%
5,000 10,099 202.0%
95,000 22,023 23.2%
7,512,000 1,384,465 18.4%
3,000 83 2.8%
400,000 47,832 12.0%
20,000 3,406 17.0%
300,000 42,874 14.3%
723,000 94,195 13.0%
902,000 126,622 14.0%
400,000 7,387 1.8%
40,000 3,136 7.8%
48,000 976 2.0%
1,390,000 138,121 9.9%
CITY OF SAN BERNARDINO
FISCAL YEAR 2003-2004
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2003
DESCRIPTION
ACTUAL JUL-SEPT
2002-2003 2002-2003
FIRE DEPARTMENT
4880 EMS User Fee 527,196 144,270 27.4%
4881 Paramedic Reimb Contr 259,174 64,782 25.0%
4702 County Contract 250,000 - 0.0%
4450 Fire Citations 400 180 45.0%
4342 EMS Membership 19,083 12,193 63.9%
4336 Fire Code Permits 234,605 28,295 12.1%
4337 Fire Plan Check 124,681 29,419 23.6%
4615 Disaster Prep. Reimb. 42,665 - 0.0%
4751 Fire Apartmentlnspec. - - 0.0%
4752 Fire Wildland Inspec. - - 0.0%
Total Fire Department 1,457,804 279,139 19.1%
PARKS & RECREATION
4864 Swimminq Pool Fee 56,959 46,541 81.7%
4861 Proorm/Facilitv Use 31,067 5,062 16.3%
4862 Park Enerov Fee 14,883 4,615 31.0%
4863 Class Reqistration 10,553 2,078 19.7%
4705 Utility Collection 87,020 - 0.0%
4865 Non-Resident Fees 2,560 362 14.1%
Total Parks Dept 203,042 58,658 28.9%
DEVELOPMENT SERVICES
4304 Misc Permits 19,121 5,750 30.1%
4330 Buildinq Permits 634,559 229,595 36.2%
4331 Mechanical Permits 239,874 84,506 35.2%
4333 Mobile Home Park 33,030 - 0.0%
4351 Street Cut Permits 17,370 1,312 7.6%
4352 Misc. License/Permits 54,621 13,078 23.9%
4360 GradinQ Permits 4,833 1,068 22.1%
4361 Construction Permits 97,552 4,895 5.0%
4362 On Site Permits 321,320 67,001 20.9%
4363 On Site Plan Check 87,117 20,830 23.9%
4710 Misc Plannino 61,896 5,101 8.2%
4711 PlanninQ Subdivision 84,607 10,511 12.4%
4714 Develp Proiect 230,241 16,586 7.2%
4718 Environmental 10,124 11,927 -19.0%
4720 Planninq Plan Review 102,616 30,230 29.5%
4731 Plan Check Fee 309,216 90,558 29.3%
4766 Buildinq Permit Rev 3,073 880 28.6%
4780 Misc Public Work 14,031 4,586 32.7%
4782/4 PW Subdivision 118,410 4,674 3.9%
4785 Non Subdivision Str 803 - 0.0%
4789 Archival Fee - - 0.0%
4790-6 Sig MainUEnergy 24,422 (550 -2.3%
4798 Storm Drain Utilitv 251,249 34,905 13.9%
4802 Str LiQht EnerQv Fee 18,017 946 5.3%
4810 Misc. Development Serv 9,948 - 0.0%
Total Development Servs 2,748,050 624,535 22.7%
BUDGET JUL-SEPT
2003-2004 2003-2004
530,000 113,272 21.4%
259,000 64,782 25.0%
250,000 - 0.0%
1,000 125 12.5%
18,500 9,962 53.8%
247,600 46,241 18.7%
120,000 36,125 30.1%
14,800 - 0.0%
60,000 - 0.0%
13,400 - 0.0%
1,514,300 270,507 17.9%
93,000 41,539 44.7%
49,600 5,955 12.0%
15,000 868 5.8%
39,100 4,218 10.8%
87,000 21,504 24.7%
2,500 279 11.2%
286,200 74,363 26.0%
21,500 6,155 28.6%
630,600 184,321 29.2%
240,000 74,838 31.2%
32,000 10 0.0%
60,200 2,388 4.0%
50,000 23,235 46.5%
6,100 2,486 40.8%
120,000 43,350 36.1%
300,000 111,606 37.2%
80,000 72,046 90.1%
60,000 6,039 10.1%
98,500 12,926 13.1%
136,900 37,374 27.3%
10,000 1,415 14.2%
95,000 20,614 21.7%
295,900 68,132 23.0%
3,500 991 28.3%
20,000 6,346 31.7%
85,000 35,024 41.2%
500 725 145.0%
13,200 - 0.0%
25,000 - 0.0%
250,000 48,532 19.4%
20,000 6,619 33.1%
9,000 233 2.6%
2,662,900 765,405 28.7%
CITY OF SAN BERNARDINO
FISCAL YEAR 2003-2004
GENERAL FUND REVENUE REPORT
AS OF SEPTEMBER 30, 2003
DESCRIPTION
ACTUAL JUL-SEPT
2002-2003 2002-2003
POLICE DEPARTMENT
4215 Tow Franchise 280,000 72,000 25.7%
4305 Annual Alarm Permit 228,445 38,597 16.9%
4616 POST 172,095 - 0.0%
4741 Sale of Photos 132,543 29,350 22.1%
4743 Towina Admin. Fee 111,090 29,050 26.1%
4740-5 Misc. Receipts 756,878 13,373 1.8%
4747 False Alarm Fee 66,252 20,691 31.2%
4904 Drunk Driver Reimb 1,088 405 37.2%
4750 Investiaation Fee 12,590 3,082 24.5%
4928 Bookin>! Fee Reimb 17,178 4,225 24.6%
4911 Restitutions 25,750 3,684 14.3%
4746 Property Auction 6,017 - 0.0%
Total Police Department 1,809,926 214,457 11.8%
MISCELLANEOUS
4225 Sales Tax Safety 624,220 103,577 16.6%
4505 Interest Earninas 340,466 140,770 -12.0%
4621 Bookina Fee Subvention 689,066 - 0.0%
4901 Misc. Other Revenue 279,677 6,654 2.4%
4912 Off Track Bettina 168,861 31,833 18.9%
4910 Admin Service Charqe 344,800 - 0.0%
4606 Homeowner Exemotion 155,881 - 0.0%
4410 General Fines 145,952 13,556 9.3%
4223 Prop. Transfer Tax 559,496 86,751 15.5%
4671 SBIM Reimbursement 120,800 - 0.0%
4922-26 Sale of Property 62,370 - 0.0%
4673 Water Reimbursement 166,311 - 0.0%
4625 State-Mandated Costs - - 0.0%
4619 Mutual AidlDisaster Remb 261,267 55,239 21.1%
4905 Litiqation Settlement - (30 0.0%
4607 Off-Hiohwav Vehicle 5,379 - 0.0%
4924 Damaqe Claim Recovery 25,795 6,048 23.4 %
Total Miscellaneous 3,950,341 262,858 6.7%
I $95,158,978 I $14,431,031 1 15.2%1
I TOTAL GENERAL FUND
BUDGET JUL-SEPT
2003-2004 2003-2004
288,000 72,000 25.0%
225,000 34,234 15.2%
185,000 4,650 2.5%
149,500 28,752 19.2%
110,000 15,330 13.9%
757,000 6,365 0.8%
65,000 13,393 20.6%
1,000 326 32.6%
13,000 3,110 23.9%
16,000 3,646 22.8%
25,500 13,410 52.6%
6,000 - 0.0%
1,841,000 195,216 10.6%
650,000 112,179 17.3%
650,000 4,090 0.6%
- - 0.0%
300,000 4,712 1.6%
160,000 33,288 20.8%
344,800 - 0.0%
155,500 - 0.0%
140,000 2,048 1.5%
425,000 - 0.0%
120,000 20,972 17.5%
460,400 176,000 38.2%
215,000 - 0.0%
- - 0.0%
100,000 41,264 41.3%
- - 0.0%
5.000 - 0.0%
32,000 2,961 9.3%
3,757,700 397,514 10.6%
I $97,215,300 1 $14,159,5091 14.6%1
CITY OF SAN BERNARDINO
FISCAL YEAR 2003-2004
GENERAL FUND EXPENDITURE REPORT
AS OF SEPTEMBER 30, 2003
ACTUAL JUL - SEPT %
DESCRIPTION 2002-2003 2002-2003 EXPEND
MAYOR 1,066,051 229,238 21.5%
COUNCIL 377,052 90,201 23.9%
CITY CLERK 1,066,075 266,006 25.0%
CITY TREASURER 134,480 34,582 25.7%
CITY ATTORNEY 2.500,352 529,480 21.2%
CODE COMPL 2.841.151 707,872 24.9%
GENERAL GOVT 1,149,286 (40,499) -3.5%
CITY ADMIN 504,756 130.296 25.8%
HUMAN RESOURCES 465,906 107.561 23.1%
FINANCE 1,170,824 285.035 24.3%
CIVIL SERVICE 249,186 56,825 22.8%
DEVELOP SERVICES 7.502,585 1,767,560 23.6%
FIRE 23,523,459 5,667.755 24.1%
POLICE 44.686,595 10,835,435 24.2%
FACILITIES MGMT 3,948,881 940,260 23.8%
PARKS 5,423,551 1,463.985 27.0%
PUBLIC SERVICES 3,260,566 726,945 22.3%
TOTAL GEN FUND $99,870,756 $ 23,798,537 23.8%
BUDGET JUL-SEPT %
2003-2004 2003-2004 EXPEND
1,075,000 244,377 22.7%
424.300 100,358 23.7%
1,189,500 244,426 20.5%
136,100 34,211 25.1%
2.340,900 558,730 23.9%
2,873.600 700,563 24.4%
9,534.200 1,071,541 11.2%
547,600 132,998 24.3%
362,700 75,820 20.9%
1,187,900 288,586 24.3%
227,000 51,526 22.7%
7,329,100 1,601.386 21.8%
23,026,300 6,412,403 27.8%
44,003,700 11,145,309 25.3%
3.711,100 810,207 21.8%
5,286,900 1,243,563 23.5%
2,999.100 631.541 21.1%
$106,255,000 $25,347,545 23.9%
CITY OF SAN BERNARDINO
FISCAL YEAR 2003-2004
GENERAL FUND OVERTIME REPORT
AS OF SEPTEMBER 30, 2003
ACTUAL JUL-SEPT %
DESCRIPTION 2002-2003 2002-2003 EXPEND
MAYOR 674 674 100.0%
CITY CLERK 0 0 0.0%
CITY ATTORNEY 2.473 1,794 72.5%
CODE COMPLIANCE 20,586 5,286 25.7%
HUMAN RESOURCES 0 0 0.0%
FINANCE 0 0 0.0%
DEVELOPMENT SERVICES 94,217 22,525 23.9%
FIRE 3,895,111 1,083.466 27.8%
POLICE 2,021,716 632,903 31.3%
FACILITIES MANAGEMENT 8,514 1,302 15.3%
PARKS & RECREATION 10,660 1.444 13.5%
PUBLIC SERVICES 70,751 6,747 9.5%
TOTAL GENERAL FUND 6,124,702 1,756,141 28,7%
BUDGET JUL-SEPT %
2003-2004 2003-2004 EXPEND
0 0 0.0%
500 0 0.0%
3,000 420 14.0%
11,500 9.479 82.4%
0 0 0.0%
800 0 0.0%
54.400 23,832 43.8%
3,339,200 1,213,110 36.3%
1,521,600 474,109 31.2%
7,200 1,140 15.8%
8,000 4,345 54.3%
6,800 42,315 622.3%
4,953,000 1,768,750 35,7%
SUMMARY REPORT
TOTAL PERSONNEL
FOR PUBLIC SAFETY
ACTUAL JUL-SEPT % BUDGET JUL - SEPT %
DESCRIPTION 2002-2003 2002-2003 EXPEND 2003-2004 2003-2004 EXPEND
FIRE 20.430,755 4,967,305 24.3% 20,870,300 5,556.449 26.6%
POLICE 36,564,520 8,704,930 23.8% 39,608,600 9,673,900 24.4%
CITY OF SAN BERNARDINO
FISCAL YEAR 2003-2004
GENERAL FUND PERSONNEL REPORT
AS OF SEPTEMBER 30, 2003
, .
..
. ,
ACTUAL JUL - SEPT % ;
DESCRIPTION 2002-2003 2002-2003 EXP~ND'
MAYOR 728,609 159,228 21.9%
COUNCIL 262,169 61,629 23.5%
CITY CLERK 860,157 224,752 26.1%
CITY TREASURER 107,679 25,478 23.7%
CITY ATTORNEY 1,532,864 377,391 24.6%
CODE COMPL 1,729,675 409,159 23.7%
GENERAL GOVT (2,082,145) (503,299) 24.2%
CITY ADMIN 444,586 117,634 26.5%
HUMAN RESOURCE 338,997 87,909 25.9%
FINANCE 868,844 206,679 23.8%
CIVIL SERVICE 181,822 45,420 25.0%
DEVELOP SERVICE 4,060,118 1,016,230 25.0%
FIRE 20,430,755 4,967,305 24.3%
POLICE 36,564,520 8,704,930 23.8%
FACILITIES MGMT 1,736.959 441,569 25.4%
PARKS 2.959,274 810,515 27.4%
PUBLIC SERVICES 1,810,526 438,071 24.2%
TOTAL GEN FUND $ 72,535,409 $ 17,590,600 24.3%
BUDGET JUL - SEPT %
2003-2004 2003-2004 EXPEND
810,200 199,734 24.7%
321,200 76.817 23.9%
862,300 206,487 23.9%
113.100 27.917 24.7%
1,597,500 393,320 24.6%
1,836.800 455,501 24.8%
550,000 (532,773) -96.9%
469,800 121,078 25.8%
300,200 56,687 18.9%
976,900 226,450 23.2%
170,900 44.671 26.1%
4.597,800 965,362 21.0%
20,870,300 5.556,449 26.6%
39,608,600 9,673,900 24.4%
1.782.500 424,138 23.8%
3,163,100 768,409 24.3%
1,815.800 469,715 25.9%
$ 79,847,000 $ 19,133,862 24.0%
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INTEROFFICE MEMORANDUM
DATE:
CC:
TO: WAYS AND MEANS COMMITTEE (HONORABLE
COUNCILMEMBERS MCCAMMACKr} DERRY, MCGINNIS)
FROM: RACHEL G. CLARK, CITY CLERK Il ~ tiN ~
SUBJECT: QUESTIONS CONCERNING NEW ~USINESS RECASTRATION
SYSTEM AND ELECTION REVENUE
11/12/03
FRED WILSON, CITY ADMINISTRATOR; CINDY BUECHTER,
BUSINESS REGISTRATION SUPERVISOR; SANDRA MEDINA, ASST.
TO THE CITY CLERK; LORI SASSOON, ASST. TO THE CITY
ADMINISTRATOR
It is my understanding that at today' Ways and Means Committee meeting, two
questions arose concerning the City Clerk's Office.
Regarding status of implementing new business registration software, the LicenseTrack
software was installed on each workstation last week on Monday, October 27. Before
we go "live" with the system, Business Registration staff has been asked to move
around in the program, i.e., trying inputting new accounts., etc, noting any errors or
problems encountered. The purpose of this is to allow staff an opportunity to become
familiar with the screens and where information is placed and to try and identify any
"bugs" before we go live.
We had hoped to have Progressive Systems conduct a formal six-hour training session
on a Saturday sometime this month when staff would have no interruptions; however,
we may not be able to do so until the first Saturday in December. Our goal is to go
"live" in early December.
Additionally, the audit of hotels/motels' transient lodging tax is progressing smoothly
with seven audits completed to date. The total discrepancies found to date total over
$62,000. Whether or not the audited motels/hotels contest the audit findings remains to
be seen.
Regarding the revenue reported for Election Filing Fees, please note that in our 2003-
2004 budget, we estimated revenue of $5,000 in election filing fees and that is actually
close to what we have brought in. We received $5,177 in filing fees. The $10,099
figure shown as revenue received between July and September of this year reflects not
only the filing fees but also revenue received for those candidates who submitted
Candidate Statements. When we receive the final billing from the County Registrar of
Voters, we will be paying them for the Candidate Statements.
I hope this satisfactorily addresses the questions you had; however, if you have any
other questions, please do not hesitate to call me at extension 3210.
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