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HomeMy WebLinkAbout22-Finance 0 A� CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL NAL From: Barbara Pachon, Finance Subject: Receive and File the FY Director 2006-2007 First and Second Quarter Budget Reports and Approve Two Dept: Finance Budget Amendments to the General Fund Budget Reserve. Date: 215107 Synopsis of Previous Council Action: June 29, 2006 Resolution 2006-235 approving and adopting the FY 2006- 2007 Budget. November 22, 2006 Ways and Means Committee reviewed the FY 2005-2006 Year End Report December 4, 2006 FY 2005-2006 Year End Report received and filed. January 24, 2007 Ways and Means Committee reviewed and approved the FY 2006-2007 First and Second Quarter Budget Reports Recommended motions: 1. Receive and file the FY 2006-2007 First and Second Quarter Budget Reports. 2. Authorize the Director of Finance to amend the FY 2006-2007 budget to place $1,979,400 of additional savings from FY 2005-2006 Year End into the Budget Reserve to replace the funds used in FY 2006-2007 for Charter 186 costs as indicated in the Charter 186 staff reports. 3. Authorize the Director of Finance to amend the FY 2006-2007 budget to transfer $1,057,800 into General Fund revenues from various Trust Accounts as indicated in the FY 2005-2006 Year End Report and then place the $1,057,800 into the Budget Reserve to cover future anticipated revenue shortfalls. &I Signatu Contact person: Barbara Pachon, Director of Finance Phone: 5242 Supporting data attached: Staff Report, Attachments Ward: All FUNDING REQUIREMENTS: Amount: Source: Finance: Council Notes: Agenda Item No. CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION STAFF REPORT Subject: Receive and file the first and second quarterly budget reports and approve two budget amendments for the General Fund Budget Reserve as outlined in the staff report. Background: Due to a back log of work and shortage of staff, the first quarter budget report was not completed by Finance until December 2006. In January, Finance was able to complete the second quarter budget report as scheduled. Both the first quarter and second quarter budget reports are attached and at this time are ready to be received and filed. On November 22, 2006 the Ways and Means Committee reviewed the FY 2005-2006 Year End Report and at the December 4, 2006 Council meeting the FY 2005-2006 Year End report was received and filed. In the year end report it was recommended that the $1,979,400 of additional undesignated balance in the General Fund be placed into the General Fund Budget Reserve to replace the $1,681,029 of budget reserve that had to be used in FY 2006-2007 for Charter 186 safety salary costs. A budget amendment motion needs to be approved by the Mayor and Council to authorize Finance to take this action. Also discussed in the FY 2005-2006 Year End Report was a recommendation to move $1,057,800 of excess funds that had accumulated in various trust accounts into the General Fund and place it in the General Fund Budget Reserve and designate these funds to cover future anticipated revenue shortfalls. The major trust accounts that were determined at the FY 2005-2006 year end to be over-funded were the Copy Machine Trust ($281,200), Health Trust ($122,000), and the Unemployment Insurance Fund ($650,000). A budget amendment motion needs to be approved by the Mayor and Council to authorize Finance to take this action. Financial Impact: There is no financial impact to receive and file the first and second quarter budget reports. If the two budget amendments are approved as requested the General Fund Budget Reserve will be at $10,565,300 with $1,261,000 designated for future PERS Safety costs, $2,357,800 designated for future revenue shortfalls, and $6,946,500 designated for general budget reserves. Recommendation: 1. Receive and file the FY 2006-2007 First and Second Quarter Budget Reports. 2. Authorize the Director of Finance to amend the FY 2006-2007 budget to place $1,979,400 of additional savings from FY 2005-2006 Year End into the Budget Reserve to replace the funds used in FY 2006-2007 for Charter 186 costs as indicated in the Charter 186 staff reports. 3. Authorize the Director of Finance to amend the FY 2006-2007 budget to transfer $1,057,800 into General Fund revenues from various Trust Accounts as indicated in the FY 2005-2006 Year End Report and then place the $1,057,800 into the Budget Reserve to cover future anticipated revenue shortfalls. CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Report I TO: Ways and Means Committee 1st: quarter Report FROM: Barbara Pachon, Finance Director SUBJECT: FY 2006-2007 General Fund Budget Report DATE: December 14, 2006 COPIES: Mayor Morris; Council Members; Fred Wilson, City Manager Department Heads Attached, for your review, is the first budget report for FY 2006-2007. 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 summary on each attached report. The first report (White) is an updated summary of the City's General Fund that includes the requested carryovers from FY 2005-2006 as well as all other budget amendments that have been approved through the end of November 20. This report also includes the requested budget amendments to the budget reserve that are included as part of the first quarter report and were discussed as part of the FY 2005-2006 Year End Report. The intent of this report is to provide the Mayor and Council with an updated projection of the City's General Fund through December assuming the requested budget amendments are approved as well as the carryover approved. The second report(Blue) is an update on revenue collections for FY 2006-2007. Through September 30, 2006, we have collected 11.2% of budgeted revenues, which equals $13,887,783. At this same time last year we had collected $14,916,127 in revenues which is 12.5% of the actual amount of revenues collected for FY 2005-2006. The third report(Pink) is the regular expenditure report by Department. Department expenditures through September 30, 2006, are $31,863,941 or 23.7% of the budget. At this same time last year we had expended $27,905,171 or 22.4% of the actual amount expended. Assuming Departments were going to spend all of their budgets and in equal monthly amounts, 25%of their budgets should be expended by September 30, 2006. The fourth report (Yellow) 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% of the personnel budget should be expended at September 30, 2006. The fifth report (Purple) 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 summary report at the bottom of the purple page indicates the total personnel expenditures for public safety. Finance is currently preparing for the Mid-Year review. In addition Finance will prepare and present to the Ways and Means Committee in January the second quarter budget report. It is anticipated the Mid- Year review will be completed and presented in March. The Mid-Year report will include revised projections for FY 06-07 and FY 07-08. 1 apologize for the delay in getting this first quarter budget report completed. Finance will be able to complete all future budget reports more timely. Please let me know if you have any questions. CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES GENERAL FUND FISCAL YEAR 2006-2007 APPROVED BUDGET AMENDMENTS/ UPDATED BUDGET FY 2006-2007 CARRYOVERS FY 2006-2007 ESTIMATED REVENUE Property Taxes $ 25,140,400 76,000 $ 25,064,400 Other Taxes 70,649,900 0 70,649,900 Licenses& Permits 9,198,200 0 9,198,200 Fines and Penalties 1,228,000 54,000 1,174,000 Use of Money& Property 1,341,000 0 1,341,000 Intergovernmental 5,659,200 452,100 5,207,100 Charges for Services 6,172,900 213,700 5,959,200 Miscellaneous 4,128,100 1,239,300 2,888,800 Total Estimated Revenues $ 123,517,700 2,035,100 $ 125,552,800 Total Transfers In $ 8,915,500 0 $ 8,915,500 TOTAL ESTIMATED FUNDS AVAILABLE $ 132,433,200 2,035,100 $ 134,468,300 ESTIMATED EXPENDITURES Mayor $ 1,104,400 $ 64,800 $ 1,169,200 Common Council 504,600 48,400 553,000 City Clerk 1,736,000 0 1,736,000 City Treasurer 171,100 0 171,100 City Attorney 3,192,100 0 3,192,100 Code Compliance 3,523,500 222,600 3,746,100 General Government 12,430,100 2,333,300 10,096,800 City Manager 772,800 0 772,800 Civil Service 331,300 0 331,300 Human Resource 428,700 0 428,700 Finance 1,514,900 2,500 1,517,400 Development Services 6,616,700 337,500 6,954,200 Fire 30,248,000 1,064,300 31,312,300 Police 55,683,000 3,229,500 58,912,500 Facilities Management 4,322,100 524,700 4,846,800 Parks, Recreation, & Comm Service 5,794,000 130,200 5,924,200 Public Services 6,198,900 14,800 6,213,700 Total Estimated Expenditures $ 134,572,200 $ 3,306,000 $ 137,878,200 Total Estimated Expenditure Savings $ (1,000,000) $ - $ (1,000,000) Total Transfers Out $ 4,241,600 $ - $ 4,241,600 TOTAL ESTIMATED DEDUCTIONS $ 137,813,800 $ 3,306,000 $ 141,119,800 EXCESS(DEFICIENCY) AVAILABLE $ (5,380,600) $ (1,270,900) $ (6,651,500) OVER DEDUCTIONS ESTIMATED BEGINNING FUND BALANCE 1 $ 14,342,500 $ 2,922,300 $ 17,264,800 ESTIMATED ENDING FUND BALANCE $ 8,961,900 1 $ 1,651,400 $ 10,613,300 BUDGETED RESERVE * Reserve for PERS Safety Costs $ 1,261,000 $ - $ 1,261,000 Reserve for future revenue shortfalls $ 1,300,000 $ 1,057,800 $ 2,357,800 General Budget Reserve $ 6,398,200 $ 548,300 $ 6,946,500 NET AVAILABLE BUDGET RESERVE $ 8,959,200 $ 1,606,100 $ 10,565,300 BUDGET EXCESS /(DEFICIENCY) is 2,700 $ 45,300 $ 48,000 `The budget reserve is made up of$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 in FY 02-03. Borrowed($3,291,800)in FY 03-04 and in FY 04-05$3,036,500 was paid back and$108,200 was used for other approved items. FY 05-06 added$1,261,000 for future safety PERS costs and added$1,300,000 during FY 06-07 budget process for anticipated future revenue shortfalls.Added additional savings of$2,018,500 from FY 05-06 year end to replace the($1,681,000)used in FY 06-07 for Charter 186 costs.Also added$1,057,800 in FY 06-07 from excess accumulation in various Trust Accounts for anticipated future revenue shortfalls and added$210,800 excess from Booking Fee Subvention revenue approved to get from the State. CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL I JUL-SEPT % BUDGET JUL-SEPT DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 COLL PROPERTY TAXES 4001 Current Secured 8,823,702 - 0.0% 9,700,000 - 0.0% 4002 Current Unsecured 532,644 - 0.0% 550,000 - 0.0% 4003 Prior Taxes 389,394 - 0.0% 400,000 - 0.0% 4006 Supplemental 1,872,592 - 0.0% 800,000 - 0.0% 4005 Other 118,315 - 0.00 130,000 - 0.0% 4007 Prop Tx In Lieu of VLF 11,357,073 - 0.0% 13,560,400 - 0.0% Total Property Taxes 23,093,720 - 0.0% 25,140,400 - 0.0% MAJOR REVENUE SOURCES 4221 Sales Tax 28,371,610 4,913,260 17.3% 28,850,000 2,036,970 7.1% 4220 Prop Tx In Lieu of Sales T 8,381,485 - 0.0% 9,700,000 - 0.0% 4224 Utility User Tax 24,093,905 3,781,629 15.7% 23,850,000 4,725,391 19.8% 4603 Motor Vehicle 1,387,034 420,894 30.3% 1,171,100 369,813 31.6% 4670 EDA Reimb. - CDBG 2,820,536 14,028 0.5% 3,134,500 278,993 8.9% 4670 EDA Reimb. -20% 40,800 - 0.0% 40,800 - 0.0% 4670 EDA Reimb. -Tax Incr. 12,300 - 0.0% 283,300 - 0.0% 4201/11 Franchise Tax 3,055,990 36,814 1.2% 3,086,900 25,968 0.8% 4906 Water Fund Contr. 1,933,876 409,384 21.2% 1,975,000 201,649 10.2% Total Major Revenues 70,097,536 9,576,009 13.7% 72,091,600 7,638,784 10.6% CITY CLERK 4301 Business Registration 5,820,218 1,391,174 23.9% 6,007,000 1,528,512 25.4% 4222 Transient Occupancy 2,907,811 518,448 17.8% 3,000,000 438,199 14.6% 4303 Misc City Clerk 10,847 2,234 20.6% 10,000 1,255 12.6% 4701 Election Filing Fee 18,628 16,124 0.0% - 1,079 0.0% 4707 Passport Fees 72,656 17,148 23.6% 75,000 15,439 20.6% Total City Clerk 8,830,160 1,945,128 22.0% 9,092,000 1,984,484 21.8% CODE COMPLIANCE 4411 Code Admin Citations 68,699 17,679 0.0% 70,000 21,130 30.2% 4421 Vehicle Abatement 2,090 38 1.8% 3,000 - 0.0% 4733 Building Demolition 997,521 57,450 5.8% 800,000 70,639 8.8% 4735 Release Pendency Notice 10,857 3,038 28.0% 11,000 2,839 25.8% 4748 Vehicle Repossession Fe - 705 0.0% - - 0.0% 4815 Weed Abatement 268,847 45,476 16.9% 290,000 45,805 15.806 Total Code Compliance 1,348,014 124,386 9.2% 1,174,000 140,413 12.0% FACILITIES MANAGEMENT 4420 Parking Citations 967,033 215,275 22.3% 950,000 199,631 21.0% 4520 Land/Building Rental 322,238 180,425 56.0% 315,000 146,977 46.7% 4530 Parking Rental Fee 19,958 14,719 73.7% 34,000 - 0.0% 4540-41 Vending Machines 43,630 705 1.6% 42,000 12,078 28.8% Total Facilities Mgmt 1,352,859 411,124 30.4% 1,341,000 358,686 26.7% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 COLL FIRE DEPARTMENT 4880 EMS User Fee 347,976 60,221 17.3% 450,000 68,036 15.1% 4881 Paramedic Reimb Contr 259,129 43,188 16.7%1 259,100 43,188 16.7% 4702 County Contract 250,000 - 0.0% 487,500 - 0.0% 4342 EMS Membership 17,155 - 0.0% 18,000 120 0.7% 4336 Fire Code Permits 282,345 34,984 12.4% 290,000 63,691 22.0% 4337 Fire Plan Check 189,383 47,086 24.9% 190,000 44,256 23.3% 4339 Sale of Fire Reports 1,167 - 0.0% - - 0.0% 4412 Fire Admin. Citations 79,606 34,036 42.8% 75,000 17,009 22.7% 4615 Disaster Prep. Reimb. - - 0.0% 20,000 - 0.0% 4708 Fire Training Agreement 33,821 - 0.0% 36,000 - 0.0% 4753 Fire Archival Fee 2,162 - 0.0% 2,500 580 23.2% 4754 Fire Business Occup Insp 50,447 25,701 0.0% 60,000 12,655 21.1% 4755 Fire Rental Inspection 390,612 55,729 0.0% 375,000 78,889 21.0% 4752 Fireworks Regulatory Fee 98,337 8,306 0.0% 100,000 - 0.0% Total Fire Department t 2,002,140 309,251 15.4% 2,363,100 328,424 13.9% PARKS&RECREATION 4864 Swimming Pool Fee 72,335 59,344 82.0% 65,000 41,625 64.0% 4861 Progrm/Facility Use 63,559 22,379 35.2% 67,000 13,192 19.7% 4862 Park Energy Fee 17,047 8,506 49.9% 16,000 175 1.1% 4863 Class Registration 12,326 6,346 51.5% 40,000 200 0.5% 4705 Utility Collection 49,131 12,225 24.9% 37,700 - 0.0% 4865 Non-Resident Fees 2,850 603 21.2% 3,000 647 21.6% Total Parks Dept 217,248 109,403 50.4% 228,700 55,839 24.4% DEVELOPMENT SERVICES 4304 Misc Permits 21,028 4,809 22.9% 23,000 5,490 23.9% 4330 Building Permits 1,011,971 271,912 26.9% 985,000 211,338 21.5% 4331 Mechanical Permits 284,854 82,072 28.8% 300,000 72,774 24.3% 4333 Mobile Home Park 30,638 2,835 9.3% 30,200 - 0.0% 4351 Street Cut Permits 192,084 71,553 37.3% 100,000 20,853 20.9% 4352 Misc. License/Permits 157,967 37,533 23.8% 150,000 59,888 39.9% 4360 Grading Permits 9,597 4,019 41.9% 10,000 2,565 25.7% 4361 Construction Permits 209,560 45,698 21.8% 220,000 64,400 29.3% 4362 On Site Permits 436,516 67,328 15.4% 365,000 455,189 124.7% 4363 On Site Plan Check 501,117 288,603 57.6% 500,000 147,618 29.5% 4710 Misc Planning 142,112 46,920 33.0% 172,000 14,352 8.3% 4711 Planning Subdivision 180,940 59,968 33.1% 165,000 35,401 21.5% 4714 Develp Project 269,658 65,300 24.2% 270,000 61,076 22.6% 4718 Environmental 27,896 8,117 29.1% 24,600 9,668 39.3% 4720 Planning Plan Review 207,784 46,106 22.2% 206,000 41,493 20.1% 4731 Plan Check Fee 740,971 236,848 32.0% 725,000 142,978 19.7% 4766 Building Permit Rev 9,341 2,996 32.1% 10,000 1,469 14.7% 4780 Misc Public Work 55,251 9,006 16.3% 50,000 12,272 24.5% 4782/4 PW Subdivision 297,032 54,672 18.4% 300,000 81,442 27.1% 4785 Non Subdivision Str 178,392 112,823 63.2% 185,000 41,795 22.6% 4789 Archival Fee 37,983 9,519 25.1% 40,000 13,013 32.5% 4790-6 Sig Maint/Energy 29,255 19,639 67.1% 25,500 3,441 13.5% 4798 Storm Drain Utility 268,070 55,957 20.9% 270,000 28,503 10.6% 4802 Str Light Energy Fee 18,523 5,448 29.4% 25,000 - 0.0% 4810 Misc. Development Sery 6,747 - 0.0% 6,000 - 0.0% Total Development Servs 5,325,287 1,609,681 30.2% 5,157,300 1,527,018 29.6% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 COLL POLICE DEPARTMENT 4215 Tow Franchise 288,000 72,000 25.0% 288,000 72,000 25.0% 4305 Annual Alarm Permit 215,753 35,706 16.5% 215,000 38,062 17.7% 4616 POST 155,903 34,917 22.4% 130,000 15,627 12.0% 4741 Sale of Photos 126,658 30,060 23.7% 130,000 28,152 21.7% 4743 Towing Admin. Fee 294,462 66,840 22.7%1 275,000 84,010 30.5% 4740-5 Misc. Receipts 814,838 19,393 2.4% 885,000 29,106 3.3% 4747 False Alarm Fee 86,185 16,176 18.8% 84,000 19,875 23.7% 4904 Drunk Driver Reimb 620 207 33.4% 500 137 27.4% 4750 Investigation Fee 12,920 2,440 18.9% 15,000 3,543 23.6% 4928 Booking Fee Reimb 3,773 1,617 42.9% 5,000 319 6.4% 4911 Restitutions 13,002 2,423 18.6% 12,000 3,097 25.8% 4746 Property Auction 5,005 - 0.0% 5,000 - 0.0% Total Police Department 2,017,119 281,779 14.0% 2,044,500 293,928 14.4% MISCELLANEOUS 4225 Sales Tax Safety 903,483 142,928 15.8% 975,000 166,692 17.1% 4930 Sewer Contr. -Water 500,000 - 0.0% 500,000 250,000 50.0% 4931 Water Land Sales 88,184 - 0.0% - - 0.0% 4226 Verdemont Fire Station A - - 0.0% - - 0.0% 4505 Interest Earnings 521,987 - 0.0% 900,000 - 0.0% 4621 Booking Fee Subvention - - 0.0% - - 0.0% 4901 Misc. Other Revenue 125,742 6,542 5.2% 57,000 3,428 6.0% 4912 Off Track Betting 162,341 25,880 15.9% 160,000 28,242 17.7% 4910 Admin Service Charge 349,600 - 0.0% 349,600 - 0.0% 4606 Homeowner Exemption 151,359 - 0.0% 151,200 - 0.0% 4410 General Fines 137,959 20,539 14.9% 130,000 23,295 17.9% 4223 Prop. Transfer Tax 1,211,862 211,568 17.5% 900,000 102,998 11.4% 4671 SBIAA Reimbursement 131,600 - 0.0% 130,000 11,455 8.8% 4922-26 Sale of Property 78,971 13 0.0% 50,000 74,285 148.6% 4673 Water Reimbursement 320,750 - 0.0% 320,700 318,890 99.4% 4625 State-Mandated Costs 179,312 80,383 44.8% 120,600 395,079 327.6% 4619 Mutual Aid/Disaster Remb 416,117 51,025 12.3% 150,000 178,150 118.8% 4905 Litigation Settlement 32,850 5,995 18.2% 10,000 152 1.5% 4607 Off-Highway Vehicle 3,046 - 0.0% 7,000 - 0.0% 4924 Damage Claim Recovery 19,527 4,493 23.0% 24,000 7,541 31.4% Total Miscellaneous 5,334,690 549,366 10.3% 4,935,100 1 1,560,207 1 31.6% TOTAL GENERAL FUND 1 $119,618,773 $14,916,127 12.5% $123,567,700 1 $13,887,783 1 11.2% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL -SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND MAYOR 992,617 206,910 20.8% 1,104,400 249,112 22.6% COUNCIL 466,091 99,554 21.4% 504,600 114,348 22.7% CITY CLERK 1,762,315 289,597 16.4% 1,736,000 359,534 20.7% CITY TREASURER 162,370 32,547 20.0% 171,100 41,532 24.3% CITY ATTORNEY 3,019,013 620,766 20.6% 3,192,100 715,336 22.4% CODE COMPL 2,971,816 735,548 24.8% 3,523,500 861,418 24.4% GENERAL GOVT 9,398,675 1,932,174 20.6% 12,430,100 2,288,498 18.4% CITY ADMIN 615,936 135,406 22.0% 772,800 179,346 23.2% HUMAN RESOURCES 413,931 87,363 21.1% 428,700 101,670 23.7% FINANCE 1,331,463 271,968 20.4% 1,514,900 341,953 22.6% CIVIL SERVICE 268,539 53,104 19.8% 331,300 72,372 21.8% DEVELOP SERVICES 5,402,301 1,638,554 30.3% 6,666,700 1,279,720 19.2% FIRE 29,843,069 6,648,466 22.3% 30,248,000 7,905,481 26.1% POLICE 53,179,223 12,205,812 23.0% 55,683,000 13,596,127 24.4% FACILITIES MGMT 3,780,578 872,608 23.1% 4,322,100 1,051,645 24.3% PARKS 5,282,418 1,276,523 24.2% 5,794,000 1,475,787 25.5% PUBLIC SERVICES 5,700,284 798,271 14.0% 6,198,900 1,230,062 19.8% TOTAL GEN FUND $124,590,639 $27,905,171 2 2.4% $ 134,622,200 $31,863,941 23.7% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL -SEPT % BUDGET JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND MAYOR 743,215 183,612 24.7% 622,100 151,002 24.3% COUNCIL 374,807 92,011 24.5% 412,600 99,536 24.1% CITY CLERK 1,063,190 256,249 24.1% 1,193,500 288,068 24.1% CITY TREASURER 138,596 34,198 24.7% 148,800 36,153 24.3% CITY ATTORNEY 2,068,237 513,866 24.8% 2,312,600 553,400 23.9% CODE COMPL 1,822,423 459,138 25.2% 2,222,200 507,656 22.8% GENERAL GOVT 210,837 30,540 14.5% 2,304,800 38,845 1.7% CITY ADMIN 543,484 133,987 24.7% 688,800 169,032 24.5% HUMAN RESOURCE 315,138 85,584 27.2% 366,800 86,043 23.5% FINANCE 1,005,541 239,324 23.8% 1,290,100 273,457 21.2% CIVIL SERVICE 206,722 50,276 24.3% 267,800 58,158 21.7% DEVELOP SERVICE 41160,425 1,026,735 24.7% 5,241,500 1,038,129 19.8% FIRE 27,441,129 6,750,389 24.6% 26,559,200 6,953,178 26.2% POLICE 47,460,194 11,351,842 23.9% 46,986,000 12,133,754 25.8% FACILITIES MGMT 1,855,022 421,771 22.7% 2,124,700 476,703 22.4% PARKS 3,182,807 837,226 26.3% 3,631,100 910,225 25.1% PUBLIC SERVICES 2,745,767 675,138 24.6% 2,941,400 709,157 24.1% TOTAL GEN FUND 1 $ 95,337,534 1 $ 23,141,886 1 24.3% $ 99,314,000 $ 24,482,496 24.7% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND MAYOR 0 0 0.0% 0 0 0.0% CITY CLERK 0 0 0.0% 500 0 0.0% CITY ATTORNEY 71 14 19.7% 3,000 204 6.8% CODE COMPLIANCE 44,412 9,693 21.8% 35,500 9,579 27.0% HUMAN RESOURCES 0 0 0.0% 0 0 0.0% FINANCE 3,551 0 0.0% 800 0 0.0% DEVELOPMENT SERVICES 67,009 14,126 21.1% 26,500 14,617 55.2% FIRE 4,949,814 1,301,787 26.3% 4,434,000 1,524,734 34.4% POLICE 3,420,718 705,933 20.6% 2,427,600 1,030,201 42.4% FACILITIES MANAGEMENT 7,563 2,025 26.8% 7,200 2,468 34.3% PARKS & RECREATION 4,885 2,242 45.9% 18,000 1,468 8.2% PUBLIC SERVICES 215,324 39,736 18.5% 74,000 48,141 65.1% TOTAL GENERAL FUND 8,713,347 2,075,556 23.8% 7,027,100 2,631,412 37.4% SUMMARY REPORT TOTALPERSONNEL FOR PUBLIC SAFETY ACTUAL JUL -SEPT % BUDGET JUL -SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND FIRE 27,441,129 6,750,389 24.6% 26,559,200 6,953,178 26.2% POLICE 147,460,194 1 11,351,842 146,986,000 1 12,133,754 25.8% I CITY OF SAN BERNARDINO j FINANCE DEPARTMENT I INTEROFFICE MEMORANDUM Report II TO: Ways and Means Committee 1st quarter Report i r FROM: Barbara Pachon, Finance Director G� SUBJECT: FY 2006-2007 Non-General Fund Budget Report DATE: December 14, 2006 COPIES: Mayor Morris; Council Members; Fred,Wilson, City Manager; Department Heads Attached, for your review, is a budget report for FY 2006-2007 for selected Non-General Funds. 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 summary on each attached report. The first report (Blue) is an update on revenue collections for FY 2006-2007 for each of the Funds included in the report. Most Funds appear to be doing all right in terms of revenue collections for the first quarter of the year. All of these Funds will be closely monitored and reviewed in detail as part of the Mid-Year process. The second report(Pink) is the regular expenditure report for each Fund. Most of the Funds appear to be on target and within their expenditure budgets. All of these Funds will be reviewed in more detail as part of the Mid-Year process. Assuming the Funds were going to spend all of their budgets and in equal monthly amounts, 25%of their budgets should be expended by September 30, 2006. The third report (Yellow) is the personnel report by Fund. This report indicates how much in total personnel (salaries, benefits, overtime, etc.) has been expended compared to the approved budget. At this point it does appear that all funds are on target for spending their personnel budgets. Ideally, 25%of the personnel budget should be expended at September 30, 2006. The fourth report (Purple) is the overtime report by Fund. This report indicates the amount of overtime budgeted by each Fund compared to the actual amount of overtime paid. Based on the report it appears that most of the Funds are going to over-expend their overtime budgets for FY 06-07. It does appear from the personnel report (Yellow) however, that most of these over-expenditures in overtime will be covered from salary savings. Finance is currently preparing for the Mid-Year review with Departments. In addition Finance will prepare and present to the Ways and Means Committee in January the second quarter budget report. It is anticipated the Mid-Year review will be completed and presented in March. The Mid-Year report will include revised projections for FY 06-07 and FY 07-08. 1 apologize for the delay in getting this first quarter budget report completed. It is anticipated that Finance will be able to complete all future budget reports more timely. Please let me know if you have any questions. CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL I JUL-SEPT % BUDGET I JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 CO 105 LIBRARY FUND 4618 State Aid-Libraries 78,463 4,399 5.6% 78,500 - 0.0% 4850 Miscellaneous Receipts 19,092 - 0.0% 20,000 5,553 27.8% 4851 Library Fines 58,360 13,463 23.1% 60,000 12,795 21.3% Total Library Fund $ 155,915 --1-778-62-Fl 1.5% $ 158,5001 18,348 11.6% 106 CEMETERY FUND 4505 Interest on Idle Cash 19,938 - 0.0% 15,500 - 0.0% 4775 Cemetery Burial Fee 62,454 17,663 28.3% 65,000 13,315 20.5% 4776 Sale of Vases 1,206 170 14.1% 1,000 564 56.4% 4777 Sale Concrete Boxes 24,229 7,351 30.3% 25,700 5,003 19.5% 4778 Sale Cemetery Plots 57,560 15,184 26.4% 60,000 12,862 21.4% Total Cemetery Fund 1 $ 165,387 1 40,368 24.4% $ 167,200 31,744 19.0% 107 CABLE TV FUND 4922 Sale of Equipment 63,630 1 10,982 1 17.3%1 70,000 17,156 24.5% Total Cable TV Fund $ 63,630 10,9821 17.3%1 $ 70,000 17,1561 24.5% 108 ASSET FORFEITURE FUND 4505 Interest on Idle Cash 3 - 0.0% - - 0.0% 4672 Asset Seizure - Fed DOJ 1,592 - 0.0% - 50,217 0.0% 4927 Asset Seizure Revenues 124,342 23,385 18.8% 120,000 32,911 27.4% 4929 Asset Seizure-Drug/Gang Ed - 67 0.0% - - 0.0% Total Asset Forfeiture Fund $ 125,937 23,452 18.6% 1 $ 120,000 83,128 69.3% 111 TRANSPORTATION FUND 4505 Interest on Idle Cash 1,390 - 0.0% 1,600 - 0.0% 4626 Rideshare Reimbursement 246,983 7,772 3.1% 241,000 420 0.2% 4901 Misc. Receipts - - 0.0% - - 0.0% 4906 Water Department 5,000 - 0.0% 5,000 5,000 100.0% Total Transportation Fund $ 253,373 7,772 3.1% $ 247,600 5,420 2.2% 118 GANG& DRUG ASSET FORF 4505 Interest on Idle Cash 7,793 - 0.0% 8,000 - 0.00 4929 Asset Seizure-Drug/Gang Ed 19,271 3,836 19.9% 20,000 5,766 28.8% Total Gang & Drug Asset Forf. Fund $ 27,064 3,836 14.2% $ 28,000 5,766 20.60% 124 ANIMAL CONTROL FUND 4320 Animal License 332,392 80,141 24.1% 350,000 86,893 24.8% 4352 Misc. License & Permits 3,255 680 20.9% 3,500 650 18.6% 4410 General Fines 28,443 6,688 23.5% 28,100 10,326 36.7% 4430 Animal License Penalty 32,460 6,960 21.4% 35,000 9,370 26.8% 4756 Animal Adoption Fee 60,389 15,363 25.4% 65,000 13,492 20.8% 4757 Contract Shelter Fee 717,669 180,579 25.2% 715,000 179,833 25.2% 4758 Livestock Fee - - 0.0% - - 0.0% 4759 Apprehension Fee 41,676 11,335 27.2% 41,000 9,982 24.3% 4760 Board Fee 20,311 5,711 28.1% 21,500 6,718 31.2% 4761 Field Service Fee 1,402 125 8.9% 1,400 462 33.0% 4763 Owner Release Fee 39,848 11,607 29.1% 40,000 12,347 30.9% 4764 Vaccination Fee 21,310 5,464 25.6% 22,500 4,720 21.0% 4901 Miscellaneous Receipts 25,126 439 1.7% 26,000 576 2.2% Total Animal Control Fund $ 1,324,281 325,092 24.5% $ 1,349,000 335,369 249% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 CO 527 REFUSE FUND 4505 Interest on Idle Cash 31,261 - 0.0% 25,000 - 0.0% 4830 Commercial Rubbish 86,152 13,642 15.8% 86,000 13,063 15.2% 4831 Commercial Bin Rent 130,448 23,572 18.1% 135,000 19,181 14.2% 4832 Commercial Bin Service 9,241,858 1,695,586 18.3% 9,700,000 1,579,990 16.3% 4833 Commercial Special 1,124,666 177,872 15.8% 1,050,000 248,108 23.6% 4840 Residential Water Billed 8,622,065 2,166,374 25.1% 8,725,000 2,076,598 23.8% 4841 Residential "B"Accounts 1,087,208 179,867 16.5% 1,083,000 185,352 17.1% 4843 Dino Bin Service 2,437,484 381,870 15.7% 2,350,000 442,698 18.8% 4844 Commercial Penalties 18,764 - 0.0% 22,000 2,919 13.3% 4845 Residential Penalties 2,431 - 0.0% 2,600 297 11.4% 4846 Recycling Revenues - - 0.0% - 20,256 0.0% 4901 Miscellaneous Other Revenue 1,011,784 95,707 9.5% 750,000 6,787 0.9% Total Refuse Fund $23,794,121 4,734,490 19.9% $23,928,600 4,595,249 19.2% 132 SEWER LINE MAINTENANCE 4505 Interest on Idle Cash 140,582 - 0.0% 130,000 - 0.0% 4820 Sewer Line Maint 3,024,273 1,120 0.0% 3,150,000 850 0.0% Total Sewer Line Maintenance $ 3,164,855 1,120 0.0% $ 3,280,000 850 0.0% 133 BASEBALL STADIUM 4901 Baseball Team Lease Agreement 144,362 21,840 15.1% 150,000 10,000 6.7% Total Baseball Stadium $ 144,3621 21,8401 15.1% $ 150,000 10,0001 6.7% 134 Soccer Complex 4505 Interest on Idle Cash 4,124 - 0.0% 1,500 - 0.0% 4520 Land & Building Rental 176,668 95,743 54.2% 175,000 21,025 12.0% 4530 Rental Fee- Parking 207,531 19,504 9.4% 200,000 35,923 18.0% 4528 S onsorshi Revenue - 17,127 0.0% - - 0.0% 4861 Pro ram & Facility User Fee 125,525 17,127 13.6% 110,000 11,082 10.1% 4862 Park Energy Fee 6,200 6,200 1 100.0% 5,000 1,320 26.4% Total Soccer Complex $ 520,0481 155,701 1 29.9% $ 491,500 69,350 1 14.1% 621 CENTRAL SERVICES FUND 4897 Interdepartmental 253,525 60,631 23.9% 245,000 72,264 29.5% Total Central Services Fund $ 253,525 60,631 23.9% $ 245,000 72,264 29.5% 630 TELEPHONE SUPPORT FUND 4541 Telephone Commission 1,812 619 34.2% 1,500 426 28.4% 4893 Water Dept. Receipts 126,929 10,166 8.0% 118,000 21,002 17.8% 4670 Economic Development Agency 119 43 36.1% - 1,476 0.0% 4897 Interdepartmental Receipts 733,763 176,076 24.0% 713,400 204,070 28.6% 4903 Refunds and Rebates 6,902 33 0.5% 7,900 1,247 15.8% Total Telephone Support Fund 1 $ 869,5251 186,9371 21.5% 1 $ 840,8001 228,221 1 27.1% 631 UTILITY FUND 4897 Interdepartmental Receipts 4,132,653 1,050,435 25.4% 3,865,800 1,308,880 33.90 0 4901 Misc. and Other Receipts 1,605 0 0.0% 97,600 0 0.00 Total Utility Fund $ 4,134,258 1,050,435 25.4% $ 3,963,400 1,308,880 33.00 635 FLEET SERVICES FUND 4505 Interest on Idle Cash 7,432 - 1 0%1 0 1 - 00/6 4670 EDA 10,649 960 L % 13,600 2,509 18.4% dR74 VVatar - I n not n not CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND REVENUE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL-SEPT % DESCRIPTION 2006-2006 2005-2006 COLL 2006-2007 2006-2007 COLL 4896 Replacement Contribution 142,400 - 0.0% 300,000 - 0.0% 4897 Interdepartmental Receipts 6,178,158 1,473,418 23.8% 71170,700 1,363,092 19.0% 4901/22 Misc, Other Receipts 1 17,372 1 0 8,600 7,515 87.4% Total Fleet Services Fund $ 6,356,011 1,474,378 btA 0% $ 7,492,900 1,373,116 679 Information Services 4505 Interest on Idle Cash - 0 0.0% 800 75 9.4% 4670 EDA Reimbursement 356 44 12.4% - - 0.0% 4673 Water 433,873 0 0.0% 459,800 255,250 55.5% 4897 Interdepartmental Receipts 3,808,200 950,800 25.0% 4,000,200 1,000,050 25.0% 4901 Miscellaneous Receipts 142,329 0 0.0% - 2,000 0.0% Total IS Fund $ 4,384,758 950,844 21.7% $ 4,460,8001 1,257,375 28.2% GRAND TOTAL $45,584,049 $ 9,038,452 19.8% $46,845,300 $ 9,323,342 19.9% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND EXPENDITURE REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL-SEPT % BUDGET JUL-SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND LIBRARY 2,693,631 618,367 23.0% 2,843,600 648,379 22.8% CEMETERY 153,681 31,420 20.4% 162,500 35,329 21.7% CATV 1,096,322 181,585 16.6% 598,400 214,455 35.8% TRANSPORTATION 87,827 21,969 25.0% 113,700 19,606 17.2% ANIMAL CONTROL 1,643,034 385,755 23.5% 1,777,000 392,188 22.1% SEWER LINE MAINT. 2,385,152 311,974 13.1% 4,791,700 472,260 9.9% BASEBALL STADIUM 352,509 70,891 20.1% 375,100 59,066 15.7% SOCCER FIELDS 362,170 81,125 22.4% 428,900 69,190 16.1% REFUSE 21,008,587 4,255,104 20.3% 20,916,700 3,528,061 16.9% CENTRAL SERVICES 266,514 51,804 19.4% 269,400 78,005 29.0% TELEPHONE FUND 805,586 127,699 15.9% 839,300 164,525 19.6% UTILITIES FUND 4,197,422 841,273 20.0% 3,963,400 957,107 24.1% MOTOR POOL 7,433,906 1,483,528 20.0% 7,492,900 1,552,936 20.7% IS FUND 4,257,398 11311,626 30.8% 4,460,800 1,192,726 26.7% TOTAL NON-GEN FD $46,743,739 $ 9_,77_4_,_12_0T' ,774,120 20.9% $49,033,400 1 $ 9,383,833 19.1% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND PERSONNEL REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL -SEPT % BUDGET JUL -SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND LIBRARY 1,968,687 456,042 23.2% 2,139,900 526,712 24.6% CEMETERY 80,342 22,937 28.5% 83,500 20,098 24.1% CATV 291,486 107,875 37.0% 372,500 88,773 23.8% TRANSPORTATION 54,691 14,585 26.7% 65,700 13,288 20.2% ANIMAL CONTROL 1,212,995 273,058 22.5% 1,320,500 314,341 23.8% SEWER LINE MAINT 816,829 196,084 24.0% 932,500 230,981 24.8% BASEBALL STADIUM 185,971 50,024 26.9% 156,200 44,377 28.4% SOCCER FIELDS 69,173 11,197 16.2% 88,000 11,631 13.2% REFUSE 5,521,863 1,175,022 21.3% 5,683,000 1,438,528 25.3% CENTRAL SERVICES 121,214 26,038 21.5% 116,600 29,117 25.0% TELEPHONE FUND 101,384 16,233 16.0% 135,900 33,054 24.3% UTILITIES FUND 117,339 31,834 27.1% 151,700 37,333 24.6% MOTOR POOL FUND 1,841,684 395,323 21.5% 2,062,900 494,888 24.0% IS FUND 1,687,115 338,471 20.1% 11799,900 414,346 23.0% TOTAL NON-GEN FD $14,070,773 $3,114,723 22.1% $15,108,800 $3,697,467 24.50/0 CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND OVERTIME REPORT AS OF SEPTEMBER 30, 2006 ACTUAL JUL -SEPT % BUDGET JUL -SEPT % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND LIBRARY 1,334 749 56.1% 0 0 0.0% CEMETERY 0 0 0.0% 0 22 0.0% CATV 0 0 0.0% 800 0 0.0% TRANSPORTATION AB2766 0 0 0.0% 0 0 0.0% ANIMAL CONTROL 36,232 9,481 26.2% 27,500 11,003 40.0% SEWER LINE MAINTENANCE 133,615 30,224 22.6% 145,000 36,679 25.3% BASEBALL STADIUM 34,671 13,420 38.7% 11,300 91899 87.6% SOCCER FIELDS 200 284 142.0% 0 0 0.0% REFUSE 804,202 133,673 16.6% 206,600 234,334 113.4% CENTRAL SERVICES 0 0 0.0% 0 0 0.0% TELEPHONE FUND 0 0 0.0% 0 0 0.0% UTILITIES FUND 0 0 0.0% 0 0 0.0% MOTOR POOL FUND 134,221 7,346 5.5% 90,000 38,633 42.9% IS FUND 1,090 280 25.7% 4,000 0 0.0% TOTAL NON-GENERAL FD 11,145,565 195,4571 1 391,200 330,570T 84.5% CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Report III TO: Ways and Means Committee 2"d Quarter Report FROM: Barbara Pachon, Finance Director SUBJECT: FY 2006-2007 Genera[Fund Budget Report DATE: January 9, 2007 COPIES: Mayor Morris; Council Members; Fred Wilson, City Manager Department Heads Attached, for your review, is the second budget report for FY 2006-2007. The report covers the six- month period of July through December. 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 summary on each attached report. The first report (Blue) is an update on revenue collections for FY 2006-2007. Through December 31, 2006, we have collected 34.0% of budgeted revenues, which equals $42,434,423. At this same time last year we had collected $38,628,322 in revenues which is 32.3% of the actual amount of revenues collected for FY 2005-2006. The second report (Pink) is the regular expenditure report by Department. Department expenditures through December 31, 2006, are $66,741,901 or 48.4% of the budget. At this same time last year we had expended $61,722,844 or 49.5%of the actual amount expended. Assuming Departments were going to spend all of their budgets and in equal monthly amounts, 50% of their budgets should be expended by December 31, 2006. The third report (Yellow) 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, 50%of the personnel budget should be expended at December 31, 2006. The fourth report (Purple) 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 summary report at the bottom of the purple page indicates the total personnel expenditures for public safety. Finance is currently preparing for the Mid-Year review. It is anticipated the Mid-Year review will be completed and presented in March. The Mid-Year report will include revised projections for FY 06-07 and FY 07-08. Please let me know if you have any questions. CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND REVENUE REPORT AS OF DECEMBER 31, 2006 ACTUAL F JUL-DEC I % BUDGET JUL-DEC % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 CO PROPERTY TAXES 4001 Current Secured 8,823,702 3,108,724 35.2% 9,776,000 3,994,541 40.9% 4002 Current Unsecured 532,644 461,665 86.7% 550,000 511,706 93.0% 4003 Prior Taxes 389,394 229,102 58.8% 400,000 231,884 58.0% 4006 Supplemental. 1,872,592 455,158 24.3% 800,000 843,408 105.4% 4005 Other 118,315 45,784 38.7% 130,000 54,925 42.3% 4007 Prop Tx In Lieu of VLF 11,357,073 410,884 0.0% 13,560,400 - 0.0% Total Property Taxes 23,093,720 3,889,549 16.8% 25,216,400 5,636,464 22.4% MAJOR REVENUE SOURCES 4221 Sales Tax 28,371,610 9,781,988 34.5% 28,850,000 8,951,127 31.0% 4220 Prop Tx In Lieu of Sales T 8,381,485 - 0.0% 9,700,000 - 0.0% 4224 Utility User Tax 24,093,905 10,305,493 42.8% 23,850,000 11,112,197 46.6% 4603 Motor Vehicle 1,387,034 650,573 46.9% 1,173,600 595,443 50.7% 4670 EDA Reimb. - CDBG 2,820,536 543,306 19.3% 3,301,500 684,141 20.7% 4670 EDA Reimb. -20% 40,800 40,800 100.0% 40,800 - 0.0% 4670 EDA Reimb. -Tax Incr. 12,300 12,300 100.0% 283,300 - 0.0% 4201/11 Franchise Tax 3,055,990 428,512 14.0% 3,086,900 399,059 12.9% 4906 Water Fund Contr. 1,933,876 817,506 42.3% 1,975,000 1,136,000 57.5% Total Major Revenues 70,097,536 22,580,478 32.2% 72,261,100 22,877,967 31.7% CITY CLERK 4301 Business Registration 5,820,218 2,270,762 39.0% 6,007,000 2,422,350 40.3% 4222 Transient Occupancy 2,907,811 1,222,505 42.0% 3,000,000 1,158,167 38.6% 4303 Misc City Clerk 10,847 5,033 46.4% 10,000 5,453 54.5% 4701 Election Filing Fee 18,628 19,016 102.1% - 1,622 0.0% 4707 Passport Fees 72,656 33,399 46.0% 75,000 37,573 50.1% Total City Clerk 8,830,160 3,550,715 40.2%1 9,092,000 3,625,165 39.9% CODE COMPLIANCE 4411 Code Admin Citations 68,699 35,382 51.5% 70,000 45,920 65.6% 4421 Vehicle Abatement 2,090 1,530 73.2% 3,000 - 0.0% 4733 Building Demolition 997,521 335,699 33.7% 800,000 687,465 85.9% 4735 Release Pendency Notice 10,857 6,046 55.7% 11,000 6,661 60.6% 4748 Vehicle Repossession Fee - - 0.0% - - 0.0% 4815 Weed Abatement 268,847 146,508 54.5% 290,000 148,219 51.1% Total Code Compliance 1,348,014 525,165 39.0% 1,174,000 888,265 75.7% FACILITIES MANAGEMENT 4420 Parking Citations 967,033 428,975 44.4% 1,004,000 420,694 41.9% 4520 Land/Building Rental 322,238 224,213 69.6% 315,000 174,253 55.3% 4530 Parking Rental Fee 19,958 19,257 96.5% 34,000 - 0.0% 4540-41 Vending Machines 43,630 13,350 30.6% 42,000 24,464 58.2% Total Facilities Mgmt 1,352,859 685,795 50.7%1 1,395,000 619,411 44.4% FIRE DEPARTMENT 4880 EMS User Fee 347,976 136,369 39.2% 486,000 115,258 23.7% 4881 Paramedic Reimb Contr 259,129 107,970 41.7% 259,100 107,970 41.7% 4702 County Contract 250,000 125,000 50.0% 487,500 487,000 99.9% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND REVENUE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL-DEC % BUDGET JUL-DEC % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 COLL 4342 EMS Membership 17,155 12,516 73.0% 18,000 507 2.8% 4336 Fire Code Permits 282,345 102,809 36.4% 290,000 128,934 44.5% 4337 Fire Plan Check 189,383 100,663 53.2% 190,000 86,217 45.4% 4339 Sale of Fire Reports 1,167 - 0.0% - - 0.0% 4412 Fire Admin. Citations 79,606 45,616 57.3% 75,000 48,715 65.0% 4615 Disaster Prep. Reimb. - - 0.0% 20,000 20,336 101.7% 4708 Fire Training Agreement 33,821 - 0.0% 65,800 1,640 2.5% 4753 Fire Archival Fee 2,162 - 0.0% 2,500 1,107 44.3% 4754 Fire Business Occup Insp 50,447 51,526 102.1% 60,000 22,681 37.8% 4755 Fire Rental Inspection 390,612 145,899 37.4% 392,900 175,932 44.8% 4752 Fireworks Regulatory Fee 98,337 104,380 106.1% 100,000 96,355 96.4% Total Fire Department 2,002,140 932,748 46.6% 2,446,800 1,292,652 52.8% PARKS & RECREATION 4864 Swimming Pool Fee 72,335 59,344 82.0% 45,000 41,747 92.8% 4861 Progrm/Facility Use 63,559 35,701 56.2% 67,000 28,664 42.8% 4862 Park Energy Fee 17,047 10,731 62.9% 16,000 1,005 6.3% 4863 Class Registration 12,326 9,746 79.1% 40,000 25,021 62.6% 4705 Utility Collection 49,131 27,715 56.4% 37,700 - 0.0% 4865 Non-Resident Fees 2,850 1,496 52.5% 3,000 1,163 38.8% Total Parks Dept 217,248 144,733 66.6%1 208,700 97,600 46.8% DEVELOPMENT SERVICES 4304 Misc Permits 21,028 10,695 50.9% 23,000 11,321 49.2% 4330 Building Permits 1,011,971 539,493 53.3% 985,000 422,166 42.9% 4331 Mechanical Permits 284,854 156,032 54.8% 300,000 145,245 48.4% 4333 Mobile Home Park 30,638 54,045 176.4% 30,200 15,031 49.8% 4351 Street Cut Permits 192,084 98,232 51.1% 100,000 31,973 32.0% 4352 Misc. License/Permits 157,967 86,748 54.9% 150,000 96,207 64.1% 4360 Grading Permits 9,597 5,900 61.5% 10,000 5,612 56.1% 4361 Construction Permits 209,560 80,829 38.6% 220,000 182,730 83.1% 4362 On Site Permits 436,516 147,331 33.8% 365,000 858,732 235.3% 4363 On Site Plan Check 501,117 386,361 77.1% 500,000 315,344 63.1% 4710 Misc Planning 142,112 78,552 55.3% 172,000 32,671 19.0% 4711 Planning Subdivision 180,940 101,815 56.3% 165,000 42,391 25.7% 4714 Develp Project 269,658 133,722 49.6% 270,000 154,814 57.3% 4718 Environmental 27,896 11,837 42.4% 24,600 11,840 48.1% 4720 Planning Plan Review 207,784 77,021 37.1% 206,000 87,648 42.5% 4731 Plan Check Fee 740,971 385,546 52.0% 725,000 280,786 38.7% 4766 Building Permit Rev 9,341 4,708 50.4% 10,000 12,842 128.4% 4780 Misc Public Work 55,251 26,427 47.8% 50,000 30,864 61.7% 4782/4 PW Subdivision 297,032 123,495 41.6% 300,000 268,162 89.4% 4785 Non Subdivision Str 178,392 130,278 73.0% 185,000 68,779 37.2% 4789 Archival Fee 37,983 19,129 50.4% 40,000 24,307 60.8% 4790-6 Sig Maint/Energy 29,255 23,956 81.9% 25,500 8,165 32.0% 4798 Storm Drain Utility 268,070 133,265 49.7% 270,000 143,497 53.1% 4802 Str Light Energy Fee 18,523 14,006 75.6% 25,000 1,800 7.2% 4810 Misc. Development Sery 6,747 3,373 50.0% 6,000 - 0.0% Total Development Servs 5,325,287 2,832,796 53.2% 5,157,300 3,252,927 63.1% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND REVENUE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL-DEC % BUDGET JUL-DEC % DESCRIPTION T2005-2006 2005-2006 COLL 2006-2007 2006-2007 CO POLICE DEPARTMENT 4215 Tow Franchise 288,000 144,000 50.0% 288,000 144,000 50.0% 4305 Annual Alarm Permit 215,753 95,345 44.2% 215,000 96,678 45.0% 4616 POST 155,903 51,093 32.8% 130,000 49,472 38.1% 4741 Sale of Photos 126,658 63,978 50.5% 130,000 57,426 44.2% 4743 Towing Admin. Fee 294,462 138,460 47.0% 275,000 198,700 72.3% 4740-5 Misc. Receipts 814,838 197,243 24.2% 885,000 261,846 29.6% 4747 False Alarm Fee 86,185 39,895 46.3% 84,000 43,115 51.3% 4904 Drunk Driver Reimb 620 285 46.0% 500 30 6.0% 4750 Investigation Fee 12,920 5,743 44.5% 15,000 6,306 42.0% 4928 Booking Fee Reimb 3,773 2,256 59.8% 5,000 559 11.2% 4911 Restitutions 13,002 6,030 46.4% 12,000 13,655 113.8% 4746 Property Auction 5,005 4,830 96.5% 5,000 - 0.0% Total Police Department 2,017,119 749,158 37.1% 2,044,500 871,787 42.6% MISCELLANEOUS 4225 Sales Tax Safety 903,483 374,993 41.5% 975,000 414,688 42.5% 4930 Sewer Contr. -Water 500,000 250,000 50.0% 500,000 250,000 50.0% 4931 Water Land Sales 88,184 - 0.0% - - 0.0% 4226 Verdemont Fire Station AD - - 0.0% - - 0.0% 4505 Interest Earnings 521,987 343,095 65.7% 900,000 146,323 16.3% 4621 Booking Fee Subvention - - 0.0% 354,700 354,658 100.0% 4901 Misc. Other Revenue 125,742 81,763 65.0% 238,500 12,065 5.1% 4912 Off Track Betting 162,341 76,936 47.4% 160,000 61,594 38.5% 4910 Admin Service Charge 349,600 349,600 100.0% 349,600 349,600 100.0% 4606 Homeowner Exemption 151,359 22,680 15.0% 151,200 22,395 14.8% 4410 General Fines 137,959 48,457 35.1% 130,000 46,950 36.1% 4223 Prop. Transfer Tax 1,211,862 314,782 26.0% 900,000 360,948 .40.1% 4671 SBIAA Reimbursement 131,600 50,181 38.1% 230,000 20,311 8.8% 4922-26 Sale of Property 78,971 204,223 258.6%1 50,000 140,979 282.0% 4673 Water Reimbursement 320,750 320,750 100.0% 320,700 318,890 99.4% 4625 State-Mandated Costs 179,312 80,383 44.8% 120,600 413,176 342.6% 4619 Mutual Aid/Disaster Remb 416,117 198,124 47.6% 150,000 327,086 218.1% 4905 Litigation Settlement 32,850 5,995 18.2% 10,000 176 1.8% 4651 Construction Reimb - - 0.0% 59,900 - 0.0% 4607 Off-Highway Vehicle 3,046 - 0.0% 7,000 - 0.0% 4924 Damage Claim Recovery 19,527 15,223 78.0% 24,000 32,346 134.8% Total Miscellaneous 5,334,690 2,737,185 51.3% 5,631,200 3,272,185 58.1% TOTAL GENERAL FUND $119,618,773 $38,628,322 32.3% 1 $124,627,000 $42,434,423 1 34.09, CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND EXPENDITURE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND MAYOR 992,617 479,594 48.3% 1,169,200 478,349 40.9% COUNCIL 466,091 230,570 49.5% 553,000 228,658 41.3% CITY CLERK 1,762,315 639,170 36.3% 1,736,000 712,154 41.0% CITY TREASURER 162,370 82,726 50.9% 171,100 82,225 48.1% CITY ATTORNEY 3,019,013 1,402,409 46.5% 3,192,100 1,383,705 43.3% CODE COMPL 2,971,816 1,428,251 48.1% 3,746,100 1,667,151 44.5% GENERAL GOVT 9,398,675 5,576,157 59.3% 10,096,800 5,388,290 53.4% CITY ADMIN 615,936 292,811 47.5% 772,800 354,777 45.9% HUMAN RESOURCES 413,931 202,061 48.8% 428,700 202,091 47.1% FINANCE 1,331,463 649,224 48.8% 1,517,400 714,482 47.1% CIVIL SERVICE 268,539 127,902 47.6% 331,300 149,778 45.2% DEVELOP SERVICES 5,402,301 2,601,760 48.2% 6,954,200 2,603,879 37.4% FIRE 29,843,069 15,118,229 50.7% 31,312,300 16,453,742 52.5% POLICE 53,179,223 25,774,380 48.5% 58,912,500 28,874,891 49.0% FACILITIES MGMT 3,780,578 1,757,004 46.5% 4,846,800 2,033,494 42.0% PARKS 5,282,418 2,681,570 50.8% 6,056,200 22879,289 47.5% PUBLIC SERVICES 5,700,284 2,679,026 47.0% 6,213,700 2,534,946 40.8% TOTAL GEN FUND $124,590,639 $61,722,844 49.5% $ 138,010,200 $66,741,901 48.4% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND PERSONNEL REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND MAYOR 743,215 369,512 49.7% 622,100 307,463 49.4% COUNCIL 374,807 185,736 49.6% 412,600 199,309 48.3% CITY CLERK 1,063,190 529,099 49.8% 1,193,500 566,446 47.5% CITY TREASURER 138,596 68,511 49.4% 148,800 72,252 48.6% CITY ATTORNEY 2,068,237 1,020,872 49.4% 2,312,600 1,079,262 46.7% CODE COMPL 1,822,423 901,439 49.5% 2,305,000 1,045,437 45.4% GENERAL GOVT 210,837 74,842 35.5% 355,100 94,774 26.7% CITY ADMIN 543,484 263,442 48.5% 688,800 330,798 48.0% HUMAN RESOURCE 315,138 158,414 50.3% 366,800 169,601 46.2% FINANCE 1,005,541 498,019 49.5% 1,290,100 568,753 44.1% CIVIL SERVICE 206,722 100,558 48.6% 267,800 121,268 45.3% DEVELOP SERVICE 4,160,425 2,052,748 49.3% 5,007,500 2,085,495 41.6% FIRE 27,441,129 13,833,264 50.4% 27,428,400 14,031,155 51.2% POLICE 47,460,194 23,129,356 48.7% 49,945,400 24,351,035 48.8% FACILITIES MGMT 1,855,022 903,172 48.7% 2,178,700 945,810 43.4% PARKS 3,182,807 1,605,944 50.5% 3,824,600 1,764,635 46.1% PUBLIC SERVICES 2,745,767 1,353,689 49.3% 2,941,400 1,354,419 46.0% TOTAL GEN FUND $95,337,534 $47,048,617 49.3% $101,289,200 11 $49,087,912 48.5% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 GENERAL FUND OVERTIME REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND MAYOR 0 0 0.0% 0 18 0.0% CITY CLERK 0 0 0.0% 500 148 29.6% CITY ATTORNEY 71 71 0.0% 3,000 204 6.8% CODE COMPLIANCE 44,412 17,579 39.6% 35,500 18,946 53.4% HUMAN RESOURCES 0 0 0.0% 0 0 0.0% FINANCE 3,551 0 0.0% 800 0 0.0% DEVELOPMENT SERVICES 67,009 28,541 42.6% 26,500 28,802 108.7% FIRE 4,949,814 2,675,854 54.1% 4,499,000 2,930,696 65.1% POLICE 3,420,718 1,627,813 47.6% 2,427,600 2,139,735 88.1% FACILITIES MANAGEMENT 7,563 3,308 43.7% 7,200 4,910 0.0% PARKS & RECREATION 4,885 4,542 93.0% 18,000 4,518 25.1% PUBLIC SERVICES 215,324 88,914 41.3% 74,000 85,886 116.1% TOTAL GENERAL FUND 8,713,347 4,446,622 51.0% 7,092,100 5,213,863 73.5% ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND FIRE 27,441,129 13,833,264 50.4% 27,428,400 14,031,155 51.2% POLICE 47,460,194 23,129,356 48.7% 49,945,400 124,351,035 48.8% CITY OF SAN BERNARDINO FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Report IV TO: Ways and Means Committee n 2"d Quarter Report FROM: Barbara Pachon, Finance Director SUBJECT: FY 2006-2007 Non-General Fund Budget Report DATE: January 9, 2007 COPIES: Mayor Morris; Council Members; Fred Wilson, City Manager; Department Heads Attached, for your review, is a budget report for FY 2006-2007 for selected Non-General Funds. The report covers the six-month period of July through December. 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 summary on each attached report. The first report (Blue) is an update on revenue collections for FY 2006-2007 for each of the Funds included in the report. Most Funds appear to be doing all right in terms of revenue collections for the second quarter of the year. All of these Funds will be closely monitored and reviewed in detail as part of the Mid-Year process. The second report(Pink) is the regular expenditure report for each Fund. Most of the Funds appear to be on target and within their expenditure budgets. All of these Funds will be reviewed in more detail as part of the Mid-Year process. Assuming the Funds were going to spend all of their budgets and in equal monthly amounts, 50% of their budgets should be expended by December 31, 2006. The third report(Yellow) is the personnel report by Fund. This report indicates how much in total personnel (salaries, benefits, overtime, etc.)has been expended compared to the approved budget. At this point it does appear that all funds are on target for spending their personnel budgets. Ideally, 50% of the personnel budget should be expended at December 31, 2006. The fourth report(Purple) is the overtime report by Fund. This report indicates the amount of overtime budgeted by each Fund compared to the actual amount of overtime paid. Based on the report it appears that most of the Funds are going to over-expend their overtime budgets for FY 06-07. It does appear from the personnel report(Yellow) however, that most of these over-expenditures in overtime will be covered from salary savings. Finance is currently preparing for the Mid-Year review with Departments. It is anticipated the Mid-Year review will be completed and presented in March. The Mid-Year report will include revised projections for FY 06-07 and FY 07-08. Please let me know if you have any questions. CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND REVENUE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL-DEC % BUDGET JUL-DEC DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 CO 105 LIBRARY FUND 4618 State Aid-Libraries 78,463 - 0.0% 78,500 - 0.0% 4850 Miscellaneous Receipts 19,092 9,179 48.1% 20,000 9,246 46.2% 4851 Library Fines 58,360 26,186 44.9% 60,000 25,192 42.0% Total Library Fund $ 155,915 35,365 1 22.7% $ 158,5001 34,4381 21.7% 106 CEMETERY FUND 4505 Interest on Idle Cash 19,938 6,771 34.09% 15,500 7,752 50.0% 4775 Cemetery Burial Fee 62,454 30,435 48.7% 65,000 27,873 42.9% 4776 Sale of Vases 1,206 280 23.2% 1,000 929 92.9% 4777 Sale Concrete Boxes 24,229 10,924 45.1% 25,700 10,141 39.5% 4778 Sale Cemetery Plots 57,560 24,693 1 4290/( 60,000 1 24,664 41.1 OX Total Cemetery Fund $ 165,387 73,103 1 44.2% $ 167,200 1 71,359 [7420/6 107 CABLE TV FUND 4922 Sale of Equipment 63,630 38,292 60.2%1 70,000 40,657 58.1% Total Cable TV Fund $ 63,630 1 38,292 60.2% $ 70,000 40,657 58.10/. 108 ASSET FORFEITURE FUND 4505 Interest on Idle Cash 3 - 0.0% - 585 0.07 4672 Asset Seizure - Fed DOJ 1,592 57 3.6% - 53,842 0.0% 4675 Asset Seizure- Fed Treasurer - - 0.0% - 1,900 0.0% 4927 Asset Seizure Revenues 124,342 37,653 30.3% 120,000 1 47,091 39.2% Total Asset Forfeiture Fund $ 125,937 37,710 29.9% $ 120,000 103,418 86.2% 111 TRANSPORTATION FUND 4505 Interest on Idle Cash 1,390 651 467 1,600 403 25.2% 4626 Rideshare Reimbursement 246,983 68,195 27.6% 241,000 62,592 26.0% 4906 Water Department 5,000 5,000 100.0% 5,000 5,000 100.0% Total Transportation Fund $ 253,373 73,846 29.1%, $ 247,600 1 67,995 27.5% 118 GANG & DRUG ASSET FORF 4505 Interest on Idle Cash 7,793 2,849 36.6% 8,000 2,797 35.0% 4929 Asset Seizure-Drug/Gang Ed 19,271 6,322 32.8% 20,000 8,132 40.7% Total Gang & Drug Asset Forf. Fund $ 27,064 9,171 33.9% $ 28,000 10,929 39.0% 124 ANIMAL CONTROL FUND 4320 Animal License 332,392 142,334 42.8% 350,000 156,185 44.6% 4352 Misc. License & Permits 3,255 755 23.2% 3,500 800 22.9% 4410 General Fines 28,443 13,602 47.8% 28,100 18,244 64.9% 4430 Animal License Penalty 32,460 15,025 46.3% 35,000 17,700 50.6% 4756 Animal Adoption Fee 60,389 28,857 47.8% 65,000 28,505 43.9% 4757 Contract Shelter Fee 717,669 360,438 50.2% 715,000 244,739 34.2% 4759 Apprehension Fee 41,676 20,435 49.0% 41,000 23,282 56.8% 4760 Board Fee 20,311 10,613 52.3% 21,500 14,811 68.9% 4761 Field Service Fee 1,402 400 28.5% 1,400 1,042 74.4% 4763 Owner Release Fee 39,848 19,875 49.9% 40,000 17,678 44.2% 4764 Vaccination Fee 21,310 10,116 47.5% 22,500 9,930 44.1% 4901 Miscellaneous Receipts 25,126 2,306 9.2% 26,000 2,404 9.2% Total Animal Control Fund $ 1,324,281 624,756 47.2% $ 1,349,000 535,320 39.7% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND REVENUE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL-DEC % BUDGET JUL-DEC % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 COLL 527 REFUSE FUND 4505 Interest on Idle Cash 31,261 14,675 46.9% 25,000 13,261 53.0% 4830 Commercial Rubbish 86,152 35,067 40.7% 86,000 32,925 38.3% 4831 Commercial Bin Rent 130,448 57,691 44.2% 135,000 44,578 33.0% 4832 Commercial Bin Service 9,241,858 4,273,914 46.2% 9,700,000 4,676,634 48.2% 4833 Commercial Special 1,124,666 419,661 37.3% 1,050,000 581,220 55.4% 4840 Residential Water Billed 8,622,065 4,325,831 50.2% 8,725,000 4,273,858 49.0% 4841 Residential "B"Accounts 1,087,208 451,418 41.5% 1,083,000 467,222 43.1% 4843 Dino Bin Service 2,437,484 965,246 39.6% 2,350,000 1,095,244 46.6% 4844 Commercial Penalties 18,764 8,066 43.0% 22,000 8,105 36.8% 4845 Residential Penalties 2,431 1,228 50.5% 2,600 878 33.8% 4846 Recycling Revenues - - 0.0% - 94,772 0.0% 4901 Miscellaneous Other Revenue 1,011,784 245,793 24.3% 750,000 79,069 10.5% Total Refuse Fund $23,794,121 10,798,590 45.4% $23,928,600 11,367,766 47.5% 132 SEWER LINE MAINTENANCE 4505 Interest on Idle Cash 140,582 42,140 30.0% 130,000 51,775 39.8% 4820 Sewer Line Maint 3,024,273 827,059 27.3% 3,150,000 827,505 26.3% Total Sewer Line Maintenance $ 3,164,855 869,199 757 T3,280,000 879,280 26.8% 133 BASEBALL STADIUM 4901 Baseball Team Lease Agreemen 144,362 42,340 1 29.3% 150,000 10,000 6.70/6 Total Baseball Stadium $ 144,362 42,3401 29.3% $ 150,000 10,000 6.7% 134 Soccer Complex 4505 Interest on Idle Cash 4,124 291 7.1% 1,500 2,247 149.8% 4520 Land & Building Rental 176,668 100,063 56.6% 251,900 23,725 9.4% 4530 Rental Fee - Parking 207,531 83,221 40.1% 200,000 124,645 62.3% 4528 Sponsorship Revenue - - 0.0% - - 0.0% 4861 Program & Facility User Fee 125,525 42,904 34.2% 110,000 46,758 42.5% 4862 Park Energy Fee 6,200 6,200 1100.0%1 5,000 1,320 0.0% Total Soccer Complex $ 520,048 232,679 44.7% $ 568,400 198,695 35.0% 621 CENTRAL SERVICES FUND 4897 Interdepartmental 253,525 111,887 44.1% 245,000 133,697 54.69/. Total Central Services Fund $ 253,525 111,887 44.1% $ 245,000 133,697 630 TELEPHONE SUPPORT FUND 4541 Telephone Commission 1,812 867 47.8% 1,500 547 36.5% 4893 Water Dept. Receipts 126,929 53,269 42.0% 118,000 55,625 47.1% 4670 Economic Development Agency 119 218 183.2% - 3,837 0.0% 4897 Interdepartmental Receipts 733,763 352,105 48.0% 713,400 404,736 56.7% 4903 Refunds and Rebates 6,902 1,861 27.0% 7,900 2,285 28.9% Total Telephone Support Fund $ 869,525 408,320 47.0% $ 840,800 467,030 55.5% 631 UTILITY FUND 4897 Interdepartmental Receipts 4,132,653 2,103,744 50.97/6 3,865,800 2,365,121 61.2% 4901 Misc. and Other Receipts 1,605 1,605 100.00/. 97,600 0 0.0% Total Utility Fund $ 4,134,258 2,105,349 50.9% $ 3,963,400 2,365,121 59.7% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND REVENUE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL-DEC % BUDGET JUL-DEC % DESCRIPTION 2005-2006 2005-2006 COLL 2006-2007 2006-2007 COLL 635 FLEET SERVICES FUND 4505 Interest on Idle Cash 7,432 0 0% 0 0 0% 4670 EDA 10,649 3,197 30.0% 13,600 4,843 35.6% 4673 Water - 0 0.0% - 0 0.0% 4896 Replacement Contribution 142,400 9,000 6.3% 300,000 0 0.0% 4897 Interdepartmental Receipts 6,178,158 2,910,620 47.1% 7,170,700 2,836,739 39.6% 4901/22 Misc, Other Receipts 17,372 8,930 1 51.4% 8,600 15,160 176.3% Total Fleet Services Fund $ 6,356,011 2,931,747 1 46.1% $ 7,492,900 2,856,742 38.1% 679 Information Services 4505 Interest on Idle Cash - 0 0.0% 800 0 0.0% 4670 EDA Reimbursement 356 44 12.4% - 75 0.0% 4673 Water 433,873 216,937 50.0% 459,800 255,250 55.5% 4897 Interdepartmental Receipts 3,808,200 1,901,600 49.9% 4,000,200 2,000,100 50.0% 4901 Miscellaneous Receipts 142,329 700 1 0.5% - 5,068 1 0.0% Total IS Fund $ 4,384,758 2,119,281 48.3% $ 4,460,800 2,260,493 50.7% GRAND TOTAL $45,584,049 $20,464,754 44.9% $46,922,200 1 $21,288,593 1 45.4% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND EXPENDITURE REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND LIBRARY 2,693,631 1,416,593 52.6% 2,843,600 1,493,339 52.5% CEMETERY 153,681 79,831 51.9% 163,300 73,058 44.7% CAN 1,096,322 400,670 36.5% 610,800 338,648 55.4% TRANSPORTATION 87,827 43,572 49.6% 113,700 41,258 36.3% ANIMAL CONTROL 1,643,034 792,607 48.2% 1,777,000 845,149 47.6% SEWER LINE MAINT. 2,385,152 804,578 33.7% 5,582,000 1,044,023 18.7% BASEBALL STADIUM 352,509 139,413 39.5% 375,100 78,189 20.8% SOCCER FIELDS 362,170 180,960 50.0% 510,400 184,465 36.1% REFUSE 21,008,587 9,647,510 45.9% 21,819,300 8,199,615 37.6% CENTRAL SERVICES 266,514 104,129 39.1% 282,000 130,551 46.3% TELEPHONE FUND 805,586 308,195 38.3% 839,300 343,161 40.9% UTILITIES FUND 4,197,422 1,842,022 43.9% 3,963,400 2,001,560 50.5% MOTOR POOL 7,433,906 3,204,323 43.1% 9,172,600 3,361,046 36.6% IT FUND 4,257,398 2,494,219 58.6% 4,721,500 2,518,455 53.3% TOTAL NON-GEN FD 1 $46,743,739 1 $21,458,622 45.9% $ 52,774,000 $20,652,517 39.1% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND PERSONNEL REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND LIBRARY 1,968,687 973,624 49.5% 2,139,900 1,063,045 49.7% CEMETERY 80,342 43,339 53.9% 83,500 40,909 49.0% CAN 291,486 153,633 52.7% 372,500 165,588 44.5% TRANSPORTATION 54,691 30,030 54.9% 65,700 26,965 41.0% ANIMAL CONTROL 1,212,995 602,945 49.7% 1,320,500 630,062 47.7% SEWER LINE MAINT 816,829 405,578 49.7% 932,500 450,976 48.4% BASEBALL STADIUM 185,971 95,882 51.6% 156,200 47,480 30.4% SOCCER FIELDS 69,173 40,693 58.8% 88,000 46,979 53.4% REFUSE 5,521,863 2,784,104 50.4% 5,683,000 2,853,614 50.2% CENTRAL SERVICES 121,214 56,657 46.7% 116,600 58,274 50.0% TELEPHONE FUND 101,384 42,490 41.9% 135,900 62,624 46.1% UTILITIES FUND 117,339 60,235 51.3% 151,700 75,143 49.5% MOTOR POOL FUND 1,841,684 870,540 47.3% 2,062,900 1,034,459 50.1% IS FUND 1,687,115 823,237 48.8% 1,799,900 815,252 45.3% TOTAL NON-GEN FD 1 $14,070,773 $6,982,987 49.6% $15,108,800 j.$7,371,370 48.8% CITY OF SAN BERNARDINO FISCAL YEAR 2006-2007 NON-GENERAL FUND OVERTIME REPORT AS OF DECEMBER 31, 2006 ACTUAL JUL - DEC % BUDGET JUL - DEC % DESCRIPTION 2005-2006 2005-2006 EXPEND 2006-2007 2006-2007 EXPEND LIBRARY 1,334 1,009 0.0% 0 0 0.0% CEMETERY 0 0 0.0% 0 75 0.0% CAN 0 0 0.0% 800 0 0.0% TRANSPORTATION AB2766 0 0 0.0% 0 0 0.0% ANIMAL CONTROL 36,232 17,985 49.6% 27,500 20,681 75.2% SEWER LINE MAINTENANCE 133,615 67,010 50.2% 145,000 73,638 50.8% BASEBALL STADIUM 34,671 19,527 56.3% 11,300 10,660 94.3% SOCCER FIELDS 200 0 0.0% 0 0 0.0% REFUSE 804,202 442,084 55.0% 206,600 397,378 192.3% CENTRAL SERVICES 0 0 0.0% 0 0 0.0% TELEPHONE FUND 0 0 0.0% 0 0 0.0% UTILITIES FUND 0 0 0.0% 0 0 0.0% MOTOR POOL FUND 134,221 68,058 50.7% 90,000 95,533 106.1% IS FUND 1,090 855 78.4% 4,000 201 5.0% TOTAL NON-GENERAL FD 11,145,565 1 616,528 5 3.8% r 391,200 598,166 t -15-2-_90/j