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Home My WebLink About27-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCILM4&NA L From: Barbara Pachon, Finance Subject: Mid-Year Budget Review Director for Fiscal Year 2006-2007 Dept: Finance Date: 3/28/07 Synopsis of Previous Council Action: June 29, 2006 Resolution 2006-235 approving and adopting the FY 2006- 2007 Budget. March 28, 2007 Ways and Means Committee reviewed the FY 2006-2007 Mid-Year Budget Report and recommended including a motion for an amendment to the Fire Department's budget related to mutual aid costs and reimbursements. Recommended motion: 1.) That the FY 2006-2007 Mid-Year Budget Report be received and filed. 2.) Authorize the Director of Finance to amend the FY 2006-07 budget and increase Fire Department overtime (001-202-5015) by $300,000 and corresponding mutual aid revenue reimbursement by $300,000 (001-000- 4619) to reflect the costs and reimbursement associated with increased mutual aid responses. Signature Contact person: Barbara Pachon, Director of Finance Phone: 5242 Supporting data attached: Staff Report, Ward: All Mid-Year Schedules FUNDING REQUIREMENTS: Amount: N/A Source: Finance: Council Notes: 7 �7 Agenda Item No. — CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION STAFF REPORT INTRODUCTION Attached is the FY 2006-2007 Mid-Year Budget Report. This report is designed to keep the Mayor and Council informed of the current financial position of the City and to provide an early indication of next fiscal year's budget outlook. This report, which provides information regarding fund balances available for next fiscal year, is really the first step in the FY 2007-2008 budget preparation process. The only action associated with this report is to receive and file it. Each year in January, the Finance Department, as well as the individual departments, review in detail the revenues and expenditures for the first half of the fiscal year to determine if actuals are on target with projections, or if there is a savings or shortfall from original projections. The attached report includes updated projections with a detailed analysis of the General Fund as well as a summary review of other operating funds. For easy reference, each page of the Mid-Year Budget Review has been color—coded. The Summary of Revenues, Expenditures, and Transfers (blue report) provides a summary overview of all the major funds in the City. The first column of numbers provides the audited beginning budget fund balances for each fund. The last column of numbers on the report indicates the estimated balances for each fund at 6/30/07. Included with this year's mid-year reports is the newly created "Estimated Revenues and Expenditures — Measure Z District Tax" report (white sheet) which summarizes budgeted and projected revenues and expenditures within the General Fund that are related specifically to the recently voter-approved Measure "Z" general tax. THE GENERAL FUND Fund Balance —The annual independent financial audit for FY 2005-2006 has been completed. The total actual FY 2006-2007 beginning General Fund Balance (reserved and unreserved balances combined) is $17,264,800. Included in this amount are the FY 2005-06 to FY 2006-07 General Fund continuing appropriations and encumbrance carryovers in the amount of$903,800. The revised projection for the FY 2006-2007 ending fund balance (including both reserved and unreserved balances) is $16,899,700. Of this amount, $10,779,300 is designated as the budgeted reserve Within the budgeted reserve $1,261,000 is reserved specifically for future PERS Safety costs and $214,000 is reserved for Measure"Z." At this time it appears that the undesignated ending General Fund balance at 6/30/07 will be $6,120,400. This amount is $6,072,400 higher than compared to the current approved FY 2006- 07 amended budget, but only $1,684,900 more than the updated projection made in February of 2007. This increase is due primarily to higher than anticipated revenue growth. Both departmental expenditures and key revenues are discussed in greater detail in their respective sections below. 1 General Fund Revenues The Estimated Revenues and Expenditures General Fund Report (pink report) provides a summary of the General Fund revenue estimates by category. The yellow report provides line item detail for projected General Fund revenues. In total, estimated General Fund revenues are projected to be $6,169,000 higher than originally budgeted. Property Tax revenue continues to grow over previous fiscal years. Based on actual revenues collected to date and revenues projected for the remainder of the fiscal year, the City expects an increase of$2,559,500 in Property Tax revenue over original budget projections. Although the housing market has slowed in recent months, there is still some increased revenue growth in both Current and Supplemental Property Tax revenues. It should be noted that $1,310,500 of this additional revenue is from the "Property Tax In Lieu of VLF" revenue. In February 2007 the County informed the City that this additional revenue was a result of the City's assessed valuation increasing more than was originally forecasted. The City's assessed valuation increased by approximately 13% from FY 2005-06 to FY 2006-07. In addition, the City's Supplemental Property Tax revenues are anticipated to be about $800,000 more than the original budget. Sales Tax revenue, although still projected to have a small growth, will not meet the rate of growth factored into the original budget. It is anticipated that the City will receive approximately $28,500,00 in Sales Tax revenue for FY 2006-07. This is roughly $350,000 less than what was included in the FY 2006-07 original budget, but $128,390 more than actual Sales Tax received in FY 2005-06. In addition to the regular Sales Tax Revenue, a $183,000 shortfall is anticipated from the "Property Tax In Lieu of Sales Tax" from what as estimated in the FY 2006-2007 budget. This revenue account is part of the "Triple-Flip" program mandated by the State of California. Utility User Tax revenue is projected to be about $1,850,000 more than original projections. The increased revenue is the result of higher rates from utility companies than was factored into the original adopted budget. In addition, temperatures have been significantly warmer which increases the revenue generated from the Utility User Tax. Utility User Tax collected from the telephone industry also continues to grow. Transient Occupancy Tax is estimated to be on target with original budget projections. Approximately $100,000 more will be collected over FY 2005-06 levels. Increased revenue from this source indicates that hotels in the City are continuing to increasingly perform better. Business Registration is anticipated to be $193,000 more than the original budget projections. The budget for FY 2006-07 included growth of approximately $400,000. The City Clerk's office is on target to collect this additional revenue for the City plus an additional $193,000. New businesses continually opening in the City, combined with results from the business registration audit contract (approved by the Mayor and Council) continue to enhance Business Registration revenue. 2 Licenses and Permits revenue continues to do well. While some permit revenues will come in higher than initially anticipated, a few others will be lower than what was expected. The net impact is an estimated additional $849,800 more in License and Permit revenue than what was included in the adopted budget. In this fiscal year the City had some large projects pull permits which boosted revenues over what was originally anticipated in the FY 2006-2007 budget. Interest Earnings are estimated to be greater than the budgeted amount by about $75,000. This increase is due primarily to overall improvement in the City's cash balances, resulting in an increase in the level of cash available for investing. Motor Vehicle in Lieu (VLF) revenue is expected to be greater than budget projections by $206,400. Originally in the FY 2006-2007 budget the City assumed there would be less revenue from VLF due to anticipated fewer car sales. Based on revenues received to date, it appears that the VLF revenues will come in at the same level as was received in FY 2005-2006. State-Mandated Cost reimbursement revenues are projected to be about $329,000 greater than what was estimated in the FY 2006-2007 budget. The State processed several outstanding prior year reimbursement requests that were not anticipated in the original FY 2006-2007 budget. Mutual Aid/Disaster Reimbursement revenues are currently projected to be about $300,000 more than what was originally anticipated in the FY 2006-2007 budget. Since these revenues are a reimbursement for actual expenses incurred, the Fire Department budget (mainly in overtime) will be over expended but these increased revenues will offset these added costs. Overall, the revenue category of Charges for Services is expected to be on target with budget estimates. A net gain of $211,000 is estimated at this time. Some of the more significant changes in this category are: Plan Check Fees are projected to end the fiscal year with $100,000 less than originally forecasted in the budget. This decrease revenue reflects the decreased volume of new large building and expansion projects occurring within the City of San Bernardino. Building Demolition revenue is projected to be $425,000 higher than originally estimated in the budget. This increase is due to the settlement payment from the Ice House actually being received in FY 2006-2007. EMS User Fee revenue appears will fall short of budget projections by approximately $136,000. Two issues contribute to this shortfall. The first relates to staffing vacancies in the Fire Department related to this program. The second factor contributing to this shortfall is related to changes in collection practices and laws that do not permit the City to pursue collections as aggressively as it has in prior years. Fire Rental Inspection revenue appear to be on target with a slight increase. The revenue category of Miscellaneous is projected to be greater than budget projections by $279,500. The Water Fund contribution revenue is projected to be about $305,000 higher than anticipated which will be partly off set by small budget short falls from other individual items within this category. Most of the shortfalls are the result of activity being slightly slower than the previous year. 3 General Fund Expenditures The Estimated Revenues and Expenditures General Fund Report (pink report) provides a list by department of estimated General Fund expenditures. General Fund expenditures are projected to be under budget in total by approximately $1,716,400. However, it is important to remember that a projected savings goal of$1,000,000 was already factored into the Adopted Budget. So, this means that additional expenditure savings to the General Fund, over what was already factored into the Adopted Budget, are only $716,400. Generally speaking, for most departments, projected savings is from vacant full-time positions. The more significant issues related to departmental expenditure budgets are discussed in the respective department sections below: General Government — The budget for General Government is expected to be on target with minimal savings of approximately $73,600. Although $1,500,000 was included in the FY 2006- 07 Budget for anticipated Ch. 186 Safety costs, total actual costs were $2,996,000. The additional $1,496,000 was funded from the General Fund's Budgeted Reserve. However, at the February 5t' Council meeting the Mayor and Council approved using savings from FY 2005-06 to replenish the Budgeted Reserve for those funds used to pay the additional Ch. 186 costs. Development Services - Expenditure savings of approximately $701,000 are projected. Approximately $500,000 of the projected savings is from vacant positions in the department. $100,000 budgeted for expedited engineering services related to IVDA will not be spent this fiscal year either (note that there is also a corresponding decrease in revenue reimbursement from IVDA of$100,000). Fire Department — The Fire Department is anticipated to be over budget by approximately $494,900. This is due primarily to retirement payoffs and an increased number of mutual aid responses (approximately $450,000 in overtime costs is attributed to mutual aid calls). However, General Fund revenues will show a corresponding increase for reimbursement the City receives from the agencies assisted, so there is no net impact to the General Fund. As discussed in this report under "General Fund Revenues," $150,000 was budgeted for mutual aid reimbursement, however due to the increased number of mutual aid responses,this revenue is expected to be approximately $300,000 more than originally anticipated. In order to more accurately reflect the cause of the increased overtime and the corresponding reimbursement to the City, it is recommended that the Mayor and Council approve a budget amendment increasing the Fire Department overtime budget by $300,000 as well as General Fund mutual aid revenue reimbursement by$300,000. Police Department — The Police Department is expected to have savings of approximately $645,100. Approximately $100,300 of this is associated with the "red-light" contract. A portion of payment to the contractor will not be until next FY due to delayed installation of cameras at the remaining intersections. Full-time salary savings in the amount of approximately $1.89 million will be offset by a corresponding overage in overtime. Total internal service chargebacks to the Police Department (electric, gas, phone, water, fuel, and garage charges) are expected to be under budget,primarily to reduced garage charges, by approximately $200,000. 4 Out of the $1,536,000 budgeted in Measure Z funds, all but $100,000 is expected to be spent or carried over into the new fiscal year. (Any unspent funds will revert back to fund balance at the end of the fiscal year and be available to be re-budgeted in the new fiscal year.) Facilities Management—A total of$183,200 in savings is estimated. Approximately $253,500 is due to vacancies in the department. This savings offsets an expected overage in utility costs (primarily electric)by approximately $105,200. Parks and Recreation —Net savings for Parks and Recreation is estimated at$36,300. Similar to Facilities Management, Parks and Recreation is also projected to have salary savings of about $200,000 but this is offset by a projected overage in utilities,primarily electric, of$200,000. Public Services — Net savings for Public Services is estimated to be $253,000. Estimated savings in full-time salaries of approximately $250,000 will offset anticipated overages in over- time and part-time of approximately $200,000. Combined savings in contract street maintenance costs and materials costs are estimated at approximately $150,000. OTHER FUNDS The Special Revenue Funds Revenue Report (green report) provides a three-year history of and updated projections for funds other than the General Fund (Special Revenue Funds, Internal Service Funds, and Enterprise Funds). Estimated expenditures for these funds can be found summarized on the Summary of Revenues, Expenditures, and Transfers Report (blue report). Most funds are on target with original budget projections. Some of the more significant issues impacting other funds are outlined below: Library—The required transfer-in to the Library Fund from the General Fund is estimated to be on target. Although the Library is expected to exceed it's budget by approximately $33,600 due to increased electric charges, higher than expected revenues in a similar amount will offset this overage. Refuse—Expenditures are projected to be approximately $500,000 more than originally factored into the original adopted budget (after accounting for carryovers). This overage is due primarily to increased maintenance and fuel costs for the Refuse fleet. However, this overage is expected to be offset by increased revenue projections of approximately $700,000. The net result is that the Refuse Fund is expected to end the fiscal year with an estimated ending fund balance of approximately $589,000. Stadium Fund—Due to the recently negotiated agreement with the incumbent baseball team, the transfer-in to the Stadium Fund from the General Fund is expected to be $59,200 lower than budgeted. This in turn is a savings to the General Fund. Fleet Fund—Increased fuel costs combined with increased maintenance and materials costs are estimated to increase Fleet's operating costs by approximately $160,000. Fuel prices and volume are both higher than originally estimated. Increased fuel volume, as well as increased wear and tear on both the Police Department's and Refuse Division's fleets, have impacted maintenance and operation costs. With increased Police patrol and Refuse overtime comes increased use of vehicles. 5 Capital Project Funds—For most Capital Project Funds it is assumed that any budgeted projects not competed in FY 2006-2007 will be carried over into the new fiscal year; therefore no savings in expenditures is anticipated. Projects have been budgeted in full, although, in reality, their completion time spans multiple fiscal years. During the FY 2007-2008 CIP budget preparation process,the status of all outstanding projects will be evaluated. Workers Compensation and Liability Funds — Because of GASB accounting rules, the City is required to show all of the City's unfunded liability for potential claims and judgments in both funds (in essence what the amounts would be if every potential claim and judgment had to be paid at one time). Therefore, as presented in the Adopted Budget, these funds have significant deficit balances. The City, over the course of the last several years, has worked to reduce these deficits by increasing chargebacks to other departments and reducing costs when possible. CONCLUSION The FY 2006-2007 Mid-Year Budget Report is really the first step in beginning the FY 2007- 2008 budget preparation process. The estimates developed during the FY 2006-2007 mid-year process provide the foundation for estimating the City's available fund balances for FY 2007- 2008. The Finance Department will keep the City Manager, Mayor, and Council updated on estimated balances as new information becomes available. RECOMMENDATION 1.) That the FY 2006-2007 Mid-Year Budget Report be received and filed. 2.) Authorize the Director of Finance to amend the FY 2006-07 budget and increase Fire Department overtime(001-202-5015) by $300,000 and corresponding mutual aid revenue reimbursement by $300,000 (001-000-4619) to reflect the costs and reimbursement associated with increased mutual aid responses. 6 CITY OF SAN BERNARDINO SUMMARY OF REVENUES,EXPENDITURES,AND TRANSFERS MIDYEAR FISCAL YEAR 2006-2007 ADDITIONS AVAILABLE DEDUCTIONS ESTIMATED FUND BALANCE - FOR BUDGET TOTAL BALANCE FUND/TITLE 7-1-06 REVENUES TRANSFER IN PURPOSES EXPENDITURE'TRANSFER OUIDEDUCTIONS 6-30-07 001 IGENERAL FUND 17,264,800 1133,503,800 1 8,632,700 1159,401,300 1 137,829,800 4,671,800 1142,501,600 1 16,899,700 SPECIAL REVENUE FUNDS: 105 LIBRARY 10,100 186,500 2,680,600 2,877,200 2,877,200 0 2,877,200 0 106 CEMETERY 13,593 167,700 0 181,293 160,300 0 160,300 20,993 107 CABLE TELEVISION 14,409 65,000 535,900 615,309 615,272 0 615,272 37 108 ASSET FORFEITURE (12,355) 221,500 0 209,145 103,400 0 103,400 105,745 118 DRUG/GANG FUND 236,856 28,000 0 264,856 91,700 0 91,700 173,156 111 AIR QUALITY-AB 2766 84,646 247,600 0 332,246 95,600 140,000 235,600 96,646 124 ANIMAL CONTROL 14,847 1,335,000 424,400 1,774,247 1,774,200 0 1,774,200 47 128 TRAFFIC SAFETY 0 1,400,000 0 1,400,000 0 1,400,000 1,400,000 0 132 SEWER LINE MAINT 4,618,734 3,185,000 0 7,803,734 5,252,800 250,000 5,502,800 2,300,934 133 BASEBALL STADIUM 8,553 30,000 165,900 204,453 204,400 0 204,400 53 134 SOCCER COMPLEX 183,678 416,300 0 599,978 543,500 0 543,500 56,478 527 REFUSE 877,241 24,664,600 65,000 25,606,841 22,419,600 2,598,000 25,017,600 589,241 TOTAL SPECIAL REVENUE FD 6,050,302 31,947,200 3,871,800 41,869,302 34,137,972 4,388,000 38,525,972 3,343,330 CAPITAL PROJECT FUNDS: 126 SPECIAL GAS TAX 1,146,725 4,490,900 0 5,637,625 2,720,400 2,910,000 5,630,400 7,225 129 112 CENT SALES&ROAD TAX 3,897,509 4,457,500 0 8,355,009 7,086,100 250,000 7,336,100 1,018,909 135 AB 2928 TRAFFIC CONGESTIO 383,641 1,475,400 0 1,859,041 1,197,900 0 1,197,900 661,141 240 INFRASTRUCTURE BANK LOA (2,839,761) 10,000,000 0 7,160,239 7,160,200 0 7,160,200 39 241 PUBLIC PARK EXTENSION 4,255 0 0 4,255 0 0 0 4,255 242 STREET CONSTRUCTION (1,172,698) 33,674,600 0 32,501,902 33,134,600 0 33,134,600 (632,698) 243 PARK CONSTRUCTION 1,520,493 3,090,000 0 4,610,493 4,953,700 0 4,953,700 (343,207) 244 CEMETERY CONSTRUCTION 39,337 4,800 0 44,137 15,000 0 15,000 29,137 245 SEWER LINE CONSTRUCTION 4,564,416 726,000 0 5,290,416 5,658,000 225,000 5,883,000 (592,584) 246 PUBLIC IMPROVEMENT FUND 6,008,813 200,000 0 6,208,813 5,730,800 0 5,730,800 478,013 247 CULTURAL DEVELOPMENT FEE 472,392 595,000 0 1,067,392 0 357,000 357,000 710,392 248 STORM DRAIN CONSTR. 2,554,647 1,373,100 0 3,927,747 1,980,000 132,700 2,112,700 1,815,047 250 TRAFFIC SYSTEMS CONSTR. 1,235,326 920,100 0 2,155,426 2,488,200 60,000 2,548,200 (392,774) 257 STREET LIGHT/SWEEPING 0 10,000 0 10,000 0 10,000 10,000 0 TOTAL CAPITAL PROJECT FDSj 17,815,095 61,017,400 0 78,832,495 72,124,900 3,944,700 76,069,600 2,762,895 IMPACT FEE FUNDS: 261 LAW ENFORCEMENT DEVEL 74,661 154,000 0 228,661 89,500 0 89,500 139,161 262 FIRE PROTECTION DEVEL 75,568 154,200 0 229,768 0 0 0 229,768 263 LOCAL CIRCULATION SYSTEM 62,974 307,400 0 370,374 243,800 0 243,800 126,574 264 REGIONAL CIRCULATION SYST 595,160 2,070,000 0 2,665,160 88,300 0 88,300 2,576,860 265 LIBRARY FACILITIES 3,787 30,500 0 34,287 34,000 0 0 287 266 PUBLIC MEETINGS FACILITIES 4,751 41,300 0 46,051 0 0 0 46,051 267 AQUATICS CENTER FACILITIES 1,935 15,200 0 17,135 0 0 0 17,135 268 AB 1600 PARKLAND 23,712 358,000 0 381,712 605,000 0 605,000 (223,288 269 QUIMBY ACT PARKLAND 1 11,8561 10,200 0 22,056 0 0 0 22,056 TOTAL IMPACT FEE FUNDS 854,404 1 3,140,800 0 3,995,204 1,060,600 OF 1,026,600 2,934,604 INTERNAL SERVICE FUNDS: 621 CENTRAL SERVICES FUND 59,562 260,000 0 319,562 257,000 0 257,000 62,562 629 LIABILITY INSURANCE (2,185,269) 3,288,100 0 1,102,831 3,181,100 0 3,181,100 (2,078,269) 630 TELEPHONE SUPPORT 186,732 940,000 0 1,126,732 795,600 0 795,600 331,132 631 UTILITY FUND (328,063) 4,497,600 0 4,169,537 4,536,500 0 4,536,500 (366,963) 635 FLEET SERVICES 265,370 8,005,400 800,000 9,070,770 9,333,000 0 9,333,000 (262,230) 678 WORKER'S COMPENSATION (8,232,059) 3,748,000 0 1 (4,484,059)1 3,815,700 1 0 3,815,700 (8,299,759) 679 MANAGEMENT INFO SYSTEM 1,254,081 4,522,700 0 5,776,781 4,626,300 300,000 4,926,3001 850,481 TOTAL INTERNAL SERVICE FD (8,979,646) 25,261,800 800,000 17,082,154 26,545,200 300,000 26,845,200 (9,763,046) TOTAL ALL FUNDS 33,004,955 1254,871,000 13,304,500 301,180,455 271,698,472 13,304,500 284,968,972 16,177,483 CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES MIDYEAR FISCAL YEAR 2006-2007 GENERALFUND VARIANCE FY 2006-07 FY 2006-07 FAVORABLE/ BUDGET MIDYR EST (UNFAVORABLE) ESTIMATED REVENUE: Property Taxes $ 25,216,400 $ 27,775,900 $ 2,559,500 Other Taxes 72,299,900 73,608,800 1,308,900 Licenses & Permits 9,198,200 10,048,000 849,800 Fines and Penalties 1,282,000 1,317,000 35,000 Use of Money & Property 1,341,000 1,496,000 155,000 Intergovernmental 6,343,300 7,113,600 770,300 Charges for Services 6,286,600 6,497,600 211,000 Miscellaneous 5,367,400 5,646,900 279,500 Total Estimated Revenues $ 127,334,800 $ 133,503,800 $ 6,169,000 Total Transfers In: $ 8,915,500 $ 8,632,700 $ 282,800 TOTAL ESTIMATED FUNDS AVAILABLE: $ 136,250,300 $ 142,136,500 $ 5,886,200 ESTIMATED EXPENDITURES: Mayor $ 1,169,200 $ 1,127,600 $ 41,600 Common Council 553,000 574,100 21,100 City Clerk 1,736,000 1,688,700 47,300 City Treasurer 171,100 169,500 1,600 City Attorney 3,192,100 3,192,100 - Code Compliance 3,746,100 3,625,900 120,200 General Government 10,096,800 10,023,200 73,600 City Manager 772,800 738,700 34,100 Human Resources 428,700 408,900 19,800 Finance 1,517,400 1,453,800 63,600 Civil Service 331,300 319,300 12,000 Development Services 6,954,200 6,253,200 701,000 Fire 31,312,300 31,807,200 494,900 Police 60,448,500 59,803,400 645,100 Facilities Management 4,846,800 4,663,600 183,200 Parks, Recreation, & Comm Service 6,056,200 6,019,900 36,300 Public Services 6,213,700 5,960,700 253,000 Total Estimated Expenditures $ 139,546,200 $ 137,829,800 $ 1,716,400 Estimated Expenditure Savings $ 1,000,000 $ - $ 1,000,000 Total Transfers Out: $ 4,241,600 $ 4,671,800 $ 430,200 TOTAL ESTIMATED DEDUCTIONS: $ 142,787,800 $ 142,501,600 $ 286,200 EXCESS /(DEFICIENCY) OF AVAILABLE OVER DEDUCTIONS $ (6,537,500) $ (365,100) $ 6,172,400 BEGINNING FUND BALANCE 7-1-06 $ 17,264,800 $ 17,264,800 $ ESTIMATED ENDING BALANCE $ 10,727,300 $ 16,899,700 $ 6,172,400 BUDGETED RESERVE Reserve for PERS Safety Costs $ 1,261,000 $ 1,261,000 $ Reserve for future revenue shortfalls 2,357,800 2,357,800 Reserve for Measure Z - District Tax 114,000 214,000 100,000 General Budget Reserve 6,946,500 6,946,500 - BUDGETED RESERVE TOTAL $ 10,679,300 $ 10,779,300 $ 100,000 EST UNDESIGNATED BALANCE 6-30-07 $ 48,000 1 $ 6,120,400 $ 6,072,400 CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2006-2007 MID-YEAR MEASURE Z - DISTRICT TAX VARIANCE FY 2006-07 FY 2006-07 FAVORABLE/ BUDGET MIDYR EST (UNFAVORABLE) ESTIMATED REVENUE: District Tax Revenue $ 1,650,000 $ 1,650,000 $ - Total Estimated Revenues $ 1,650,000 $ 1,650,000 $ - Transfers In: $ - $ - $ - TOTAL ESTIMATED FUNDS AVAILABLE: $ 1,650,000 $ 1,650,000 $ - ESTIMATED EXPENDITURES: Police 1,536,000 1,436,000 100,000 Parks, Recreation, & Comm Service - - - Total Estimated Expenditures $ 1,536,000 $ 1,436,000 $ 100,000 Estimated Expenditure Savings $ - $ - $ - Transfers Out: $ - $ - $ - TOTAL ESTIMATED DEDUCTIONS: $ 1,536,000 1 $ 1,436,000 1 $ 100,000 EXCESS / (DEFICIENCY) OF AVAILABLE OVER DEDUCTIONS $ 114,000 $ 214,000 $ 100,000 BEGINNING FUND BALANCE 7-1-06 $ - $ - is ESTIMATED ENDING BALANCE $ 114,000 1 $ 214,000 $ 100,000 RESERVE FOR FUTURE COSTS $ 114,0001 $ 214,0001 $ 100,000 EST UNDESIGNATED BALANCE 6-30-07 1 $ - I $ . 1 $ �s CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 2006-2007 ACTUAL I DEC YTD I BUDGET I FY00 REVISED OVER/(UNDER) DESCRIPTION 2005-2006 FY06-07 FY06-07 % COLL FY 06-07 ORIG BUDGET PROPERTY TAXES 4001 Current Secured 8,823,702 3,994,541 9,776,000 41% 10,200,000 424,000 4002 Current Unsecured 532,644 511,706 550,000 93% 575,000 25,000 4003 Prior Taxes 389,394 231,884 400,000 58% 400,000 0 4006 Supplemental 1,872,592 843,408 800,000 105% 1,600,000 800,000 4005 Other 118,315 54,925 130,000 42% 130,000 0 4007 Prop Tx In Lieu of VLF 11,357,073 0 13,560,400 0% 14,870,900 1,310,500 Total Property Taxes 23,093,720 5,636,464 25,216,400 22% 27,775,900 2,559,500 OTHER TAXES 4221 Sales Tax 28,371,610 8,951,127 28,850,000 31% 28,500,000 350,000 4220 Prop Tx in Lieu of Sales Tx 8,381,485 0 9,700,000 0% 9,517,000 183,000 4224 Utility User's Tax 24,093,906 11,112,196 23,850,000 47% 25,700,000 1,850,000 4201/14 Franchise Tax 3,055,990 399,059 3,086,900 13% 3,078,800 8,100 4215 Tow Franchise 288,000 144,000 288,000 50% 288,000 0 4222 Transient Occupancy Tax 2,907,812 1,158,167 3,000,000 39% 3,000,000 0 4223 Real Prop. Transfer Tax 1,211,862 360,948 900,000 40% 900,000 0 4225 Sales Tax Safety 903,483 414,688 975,000 43% 975,000 0 4227 Measure Z- District Tax 0 0 1,650,000 0% 1,650,000 0 Total Taxes 69,214,148 22,540,185 72,299,900 31% 73,608,800 1,308,900 LICENSES AND PERMITS 4301 Business Registrations 5,820,218 2,422,350 6,007,000 40% 6,200,000 193,000 4330 Building Permits 1,011,971 422,166 985,000 43% 775,000 210,000 4331 Mechanical Permits 284,854 145,245 300,000 48% 275,000 25,000 4362 On Site Permits 436,516 858,732 365,000 235% 1,065,000 700,000 4363 On Site Plan Check 501,117 315,344 500,000 63% 565,000 65,000 4361 Construction Permits 209,560 182,730 220,000 83% 270,000 50,000 4342 EMS Membership 17,155 507 18,000 3% 2,000 16,000 4336 Fire Code Permits 282,345 128,934 290,000 44% 300,000 10,000 4337 Fire Plan Check 189,383 86,217 190,000 45% 185,000 5,000 4351 Street Cut Permits 192,084 31,973 100,000 32% 120,000 20,000 4333 Mobile Home Park Permits 30,638 15,031 30,200 50% 38,000 7,800 4352 Misc Licenses & Permits 157,967 96,207 150,000 64% 210,000 60,000 4303 Misc City Clerk Permits 10,847 5,453 10,000 55% 10,000 0 4304 Misc Plannin Lic/Permit 21,028 11,321 23,000 49% 23,000 0 4360 Grading Permits 9,597 5,612 10,000 56% 10,000 0 Total License & Permit 9,175,280 4,727,822 9,198,200 51% 10,048,000 849,800 FINES AND PENALTIES 4420 Parking Citations 967,033 420,694 1,004,000 42% 1,004,000 0 4410 General Fines 137,959 46,950 130,000 36% 138,000 8,000 4411 Code Admin. Citations 68,699 45,920 70,000 66% 90,000 20,000 4412 Fire Admin. Citations 79,606 48,715 75,000 65% 85,000 10,000 4421 Vehicle Abatement 2,090 0 3,000 0% 0 (3,000) Total Fines/Penalties 1,255,387 562,279 1,282,000 44% 1,317,000 35,000 USE OF MONEY& PROPERTY 4505 Interest Earnings 521,987 146,323 900,000 16% 975,000 75,000 4520 Land & Building Rental 322,238 174,253 315,000 55% 315,000 0 4530 Parking Rental Fee 19,958 0 34,000 0% 20,000 14,000 4922 Sale of Property 78,971 140,979 50,000 282% 141,000 91,000 4540 Vending Machine Comm. 43,630 24,464 42,000 58% 45,000 3,000 Total Money& Property 986,784 486,019 1,341,000 36% 1,496,000 155,000 CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 2006-2007 ACTUAL DEC YTD BUDGET I FY00 REVISED OVER/(UNDER) DESCRIPTION 2005-2006 FY06-07 FY06-07 % COLL FY 06-07 ORIG BUDGET INTERGOVERNMENTAL 4603 Motor Vehicle In Lieu 1,387,034 595,443 1,173,600 51% 1,380,000 206,400 4621 Booking Fee Subvention 0 354,658 354,700 100% 354,700 0 4670 EDA/CDBG Reimb. 2,873,636 684,141 3,625,600 19% 3,625,600 0 4606 Homeowner's Exemption 151,359 22,395 151,200 15% 151,200 0 4616 POST 155,903 49,472 130,000 38% 150,000 20,000 4625 State-Mandated Costs 179,312 413,176 120,600 343% 450,000 329,400 4673 Water Reimbursement 320,750 318,890 320,700 99% 318,900 1,800 4671 SBIAA Reimbursement 131,600 20,311 230,000 9% 130,000 100,000 4615 Disaster Prep. Program 0 20,336 20,000 102% 40,300 20,300 4607 Off-Highway Vehicle Tax 3,046 0 7,000 0% 3,000 4,000 4651 Construction Reimb 0 0 59,900 0% 59,900 0 4619 Mutual Aid/Disaster Reimb. 416,117 327,086 150,000 218% 450,000 300,000 Total Intergovernmental 5,618,757 2,805,908 1 6,343,300 44%1 7,113,600 1 770,300 CHARGES FOR SERVICES 4731 Plan Check Fee 740,971 280,786 725,000 39% 625,000 100,000 4789 Dev. Servs Archival Fee 37,983 24,307 40,000 61% 40,000 0 4880 EMS User Fee 347,976 115,258 486,000 24% 350,000 136,000 4798 Storm Drain Utility Fee 268,070 143,497 270,000 53% 270,000 0 4815 Weed Abatement 268,847 148,219 290,000 51% 270,000 20,000 4733 Building Demolition 997,521 687,465 800,000 86% 1,225,000 425,000 4714 Planning Develp Project 269,658 154,814 270,000 57% 290,000 20,000 4305 Annual Alarm Permits 215,753 96,678 215,000 45% 215,000 0 4780 Misc Develop Servs Charges 55,251 30,864 50,000 62% 65,000 15,000 4766 Building Permit Review 9,341 12,842 10,000 128% 20,000 10,000 4720 Plan Review Fee 207,784 87,648 206,000 43% 206,000 0 4782/4 Subdivision Filing Fees 297,032 268,162 300,000 89% 400,000 100,000 4785 Non Subdivision Str Imp 178,392 68,779 185,000 37% 115,000 70,000 4711 Subdivision 180,940 42,391 165,000 26% 140,000 25,000 4718 Environmental 27,896 11,840 24,600 48% 28,000 3,400 4735 Release Notice of Pendency 10,857 6,661 11,000 61% 11,000 0 4863 Class Registration Fee 12,326 25,021 40,000 63% 30,000 10,000 4862 Park Energy Fee 17,047 1,005 16,000 6% 10,000 6,000 4707 Passport Fees 72,656 37,573 75,000 50% 90,000 15,000 4702 County Contract 250,000 487,000 487,500 100% 487,500 0 4864 Swimming Pool Fee 72,335 41,747 45,000 93% 45,000 0 4861 Progrm/Facility Use Fee 63,559 28,664 67,000 43% 60,000 7,000 4865 Non-Resident Fees 2,850 1,163 3,000 39% 3,000 0 4710 Misc Planning/Building Planning/Building 142,112 32,672 172,000 19% 100,000 72,000 4743 Towing Release Fee 294,462 198,700 275,000 72% 350,000 75,000 4790-6 Signal Maint/Energy 29,255 8,165 25,500 32% 20,000 5,500 4802 Str Light Energy Fee 18,523 1,800 25,000 7% 18,000 7,000 4701 Election Filing Fee 18,628 1,622 0 0% 1,600 1,600 4747 False Alarm Fee 86,185 43,115 84,000 51% 90,000 6,000 4810 Misc. Development Services 6,747 0 6,000 0% 6,000 0 4705 Utility Collection Fee 49,131 0 37,700 0% 37,700 0 4881 Paramedic Reimb Contract 259,129 107,970 259,100 42% 259,100 0 4708 Fire Training Agreement 33,821 1,640 65,800 2% 65,800 0 4752 Fireworks Enforcement 98,337 96,355 100,000 96% 96,400 3,600 4753 Fire Archival Fee/Fire Reports 3,327 1,107 2,500 44% 2,500 0 4754 Fire Business Occup Insp Fee 50,447 22,681 60,000 38% 50,000 10,000 4755 Fire Rental Inspections 390,612 175,932 392,900 45% 405,000 12,100 Total Charges 6,085,761 3,494,143 6,286,600 1 56%1 6,497,600 211,000 CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 2006-2007 ACTUAL I DEC YTD I BUDGET I FY00 REVISED OVER/(UNDER) DESCRIPTION 2005-2006 FY06-07 FY06-07 % COLL FY 06-07 ORIG BUDGET MISCELLANEOUS 4906 Water Fund Contr. 1,933,876 1,136,000 1,975,000 58% 2,280,000 305,000 4930 Sewer Contr. -Water 500,000 250,000 500,000 50% 500,000 0 4931 Water Land Sales 88,184 0 0 0% 5,000 5,000 4910 Admin Service Charge 349,600 349,600 349,600 100% 349,600 0 4901 Misc. Other Revenue 125,742 12,065 1,296,300 1% 1,269,800 26,500 4912 Off Track Betting 162,341 61,594 160,000 38% 150,000 10,000 4741 Sale of Photos/Reports 126,658 57,426 130,000 44% 125,000 5,000 4740-5 Police Misc. Receipts 814,838 261,846 885,000 30% 885,000 0 4746 Property Auction 5,005 0 5,000 0% 5,000 0 4911 Restitutions 13,002 13,655 12,000 114% 20,000 8,000 4905 Litigation Settlement 32,850 176 10,000 2% 1,000 9,000 4904 Drunk Driver Reimburmt. 620 30 500 6% 500 0 4928 Booking Fee Reimburmt. 3,773 559 5,000 11% 1,000 4,000 4750 Investigation Fee 12,920 6,306 15,000 42% 15,000 0 4924 Damage Clain Recovery 19,527 32,346 24,000 135% 40,000 16,000 Total Miscellaneous 4,188,936 2,181,603 5,367,400 41% 5,646,900 279,500 TOTAL GENERAL FUND 119,618,773 42,434,423 127,334,800 1 33%1 133,503,800 6,169,000 CITY OF SAN BERNARDINO SPECIAL REVENUE FUNDS FISCAL YEAR 2006 - 2007 ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST DESCRIPTION 2003-04 2004-05 2005-06 2006-07 2006-07 105 LIBRARY FUND 4618 State Aid-Libraries 87,187 78,971 78,463 78,500 116,500 4850 Miscellaneous Receipts 20,695 22,343 19,092 20,000 20,000 4851 Library Fines 1 65,472 1 62,608 1 58,360 1 60,000 1 50,000 Total Library Fund $ 173,354 $ 163,922 1 $ 155,915 1 $ 158,500 1 $ 186,500 106 CEMETERY FUND 4505 Interest on Idle Cash 12,643 15,748 19,938 15,500 15,500 4775 Cemetery Burial Fee 65,564 64,253 62,454 65,000 65,000 4776 Sale of Vases 1,639 1,396 1,206 1,000 1,500 4777 Sale Concrete Boxes 30,287 28,073 24,229 25,700 25,700 4778 Sale Cemetery Plots 63,327 58,937 57,560 60,000 60,000 4901 Misc. Receipts 2,000 - - - - Total Cemetery Fund $ 175,460 $ 168,407 $ 165,387 $ 167,200 $ 167,700 107 CABLE TV FUND 4505 Interest on Idle Cash - - 200 - - 4922 Contract/Sale Services 76,093 92,142 63,430 70,000 65,000 Total Cable TV Fund $ 76,093 $ 92,142 $ 63,630 $ 70,000 $ 65,000 108 ASSET FORFEITURE FUND 4505 Interest on Idle Cash 18,139 4,698 - - 1,500 4672 Asset Forfeiture Federal DOJ 63,429 29,490 1,592 - 120,000 4927 Asset Forfeiture 380,634 138,328 124,342 120,000 100,000 Total Asset Forfeiture Fund $ 462,202 $ 172,516 $ 125,934 $ 120,000 $ 221,500 118 DRUG/GANG FUND 4505 Interest on Idle Cash - 7,175 7,793 8,000 8,000 4929 Asset Forfeiture-Drug/Gang 57,249 22,990 19,471 20,000 20,000 Total Drug/Gang Fund $ 57,249 $ 30,1651-$ 27,264 $ 28,000 $ 28,000 111 TRANSPORTATION FUND 4505 Interest on Idle Cash 1,834 1,616 1,390 1,600 1,600 4626 Rideshare Reimbursement 228,012 235,451 246,983 241,000 241,000 4901 Misc. Receipts 45 - - - - 4906 Water Department 3,000 5,000 5,000 5,000 5,000 Total Transportation Fund $ 232,891 $ 242,067 $ 253,373 $ 247,600 $ 247,600 124 ANIMAL CONTROL FUND 4320 Animal License 335,632 371,668 332,392 350,000 350,000 4352 Misc. License & Permits 3,300 3,905 3,255 3,500 2,000 4410 General Fines 17,970 31,800 28,443 28,100 35,000 4430 Animal License Penalty 40,815 41,433 32,460 35,000 35,000 4756 Animal Adoption Fee 38,797 61,294 60,389 65,000 60,000 4757 Contractee Shelter Fee 687,616 708,830 717,669 715,000 715,000 4759 Apprehension Fee 25,717 38,975 41,676 41,000 45,000 4760 Board Fee 14,780 19,134 20,311 21,500 30,000 4761 Field Service Fee 755 540 1,402 1,400 2,000 4763 Owner Release Fee 18,820 18,936 39,848 40,000 35,000 4764 Vaccination Fee 16,769 22,708 21,310 22,500 21,000 4901 Miscellaneous Receipts 1,976 11,186 25,126 26,000 5,000 Total Animal Control Fund $ 1,202,947 $ 1,330,409 $ 1,324,281 $ 1,349,000 $ 1,335,000 CITY OF SAN BERNARDINO SPECIAL REVENUE FUNDS FISCAL YEAR 2006 - 2007 ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST DESCRIPTION 2003-04 2004-05 2005-06 2006-07 2006-07 135 AB 2928 TRAFFIC CONGESTION 4505 Interest on Idle Cash 6,514 2,695 2,996 1,000 30,000 4635 Traffic Congestion Relief - - 893,324 1,546,700 1,445,400 4945 Reimbursements I - I - I - I - Total AB 2928 Traffic Congestion is 6,5141 $ 2,695 1 $ 896,320,1 $ 1,547,700 1 $ 1,4757400 126 SPECIAL GAS TAX FUND 4505 Interest on Idle Cash 26,609 33,521 39,031 3,700 38,000 4610 State Aid-2106 754,319 779,099 779,186 780,000 780,000 4611 State Aid-2107 1,606,121 1,624,332 1,627,047 1,630,000 1,630,000 4612 State Aid-2107.5 10,000 10,000 10,000 10,000 10,000 4614 Prop 111-Highway Users Tax 1,204,909 1,222,585 1,219,928 1,225,000 1,225,000 4658 Fed Aid - Street Construction - 64,000 - - - 4670 EDA Reimbursement - - - 125,000 125,000 4945 Reimbursement (9,127) - - 682,900 682,900 Total Gas Tax Fund $ 3,592,831 $ 3,733,537 $ 3,675,192 $ 4,456,600 $ 4,490,900 527 REFUSE FUND 4505 Interest on Idle Cash 3,933 18,242 31,261 25,000 32,000 4830 Commercial Rubbish 419,146 77,967 86,152 86,000 80,000 4831 Commercial Bin Rent 129,760 135,099 130,448 135,000 120,000 4832 Commercial Bin Service 7,073,827 8,674,316 9,241,858 9,700,000 10,285,000 4833 Commercial Special 585,887 1,016,121 1,124,666 1,050,000 1,415,000 4837 Automated Commercial Rubbish 11,770 - - - - 4840 Residential Water Billed 7,580,751 8,383,939 8,622,065 8,725,000 8,625,000 4841 Residential "B"Accounts 557,772 1,048,834 1,087,208 1,083,000 1,100,000 4843 Dino Bin Service 1,936,214 2,236,797 2,437,484 2,350,000 2,600,000 4844 Commercial Penalties - 11,138 18,764 22,000 22,000 4845 Residential Penalties - 1,152 2,431 2,600 2,600 4846 Recycling Receipts - - - - 183,000 4901 Miscellaneous Other Revenue 792,790 860,835 997,361 750,000 200,000 4923 Sale Salvage Mater 65,096 - - - - Total Refuse Fund $19,149,080 $22,464,440 $23,779,698 $ 23,928,600 $ 24,664,600 128 TRAFFIC SAFETY FUND 4440 CVC Fine 626,597 649,959 744,964 675,000 800,000 4441 Nester Red Lights - - 493,466 997,800 600,000 Total Traffic Safety Fund $ 626,597 $ 649,959 $ 1,238,430 $ 1,672,800 $ 1,400,000 129 1/2 CENT SALES/ROAD TAX FUND 4505 Interest on Idle.Cash 91,627 114,742 125,104 125,000 125,000 4613 1/2 Cent Sales Tax 2,723,292 2,658,928 3,219,945 3,000,000 3,400,000 4630 State Aid - Street Construction - - - 202,500 202,500 4658 Fed Aid - Street Construction - - - 80,000 80,000 4670 EDA Reimbursement - - - 350,000 350,000 4945 Construction Reimbursement 71,100 111,549 200.000 300,000 300,000 Total 1/2 Cent Sales Tax $ 2,886,019 $ 2,885,219 $ 3,545,049 $ 4,057,500 $ 4,457,500 132 SEWER LINE MAINTENANCE 4505 Interest on Idle Cash 64,219 85,596 140,582 130,000 160,000 4820 Sewer Line Maint 1,300,936 2,032,200 3,024,066 3,150,000 3,025,000 Total Sewer Line Maintenance $ 1,365,155 $ 2,117,796 $ 3,164,648 $ 3,280,000 $ 3,185,000 CITY OF SAN BERNARDINO SPECIAL REVENUE FUNDS FISCAL YEAR 2006 - 2007 ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST DESCRIPTION 2003-04 2004-05 2005-06 2006-07 2006-07 133 BASEBALL STADIUM 4520 Land/Building Rental - 8,292 500 - - 4901 Baseball Team Lease Agreement 181,080 160,376 143,562 70,000 30,000 Total Baseball Stadium $ 181,080 $ 168,668 $ 144,062 $ 70,000 $ 30,000 134 Soccer Complex 4505 Interest on Idle Cash 204 - 4,124 1,500 5,000 4520 Land & Building Rental 76,411 50,977 176,668 251,900 50,000 4528 Sponsorships - - - - - 4530 Rental Fee - Parking 133,372 194,999 - 200,000 250,000 4861 Program & Facility User Fee 78,785 107,780 125,525 110,000 110,000 4901 Misc. Receipts 795 1,000 - 5,000 1,300 Total Soccer Complex Fund $ 289,159 $ 354,756 $ 306,317 $ 568,400 $ 416,300 242 STREET CONSTRUCTION FUND 4505 Interest on Idle Cash - 1,080 - - - 4630 State Aid-Street Constr. 351,896 58,396 232,200 332,200 410,000 4658 Federal Aid-FAU 1,658,231 86,798 206,325 29,248,700 29,248,700 4945 Construction Reimbursement 316,671 5,448 28,458 4,010,000 4,015,900 Total Street Constr. Fund $ 2,326,798 $ 151,722 $ 466,983 $ 33,590,900 $ 33,674,600 243 PARK CONSTRUCTION FUND 4505 Interest on Idle Cash 3,293 22,284 50,865 45,000 50,000 4620 State Aid Park Dev 562,571 1,549,808 - 1,940,000 1,940,000 4732 Park Development Fee 394,457 737,398 668,681 600,000 150,000 4901 Misc. Receipts - - - I - i - 4651 Construction Project Reimb. - - - 775,000 950,000 Total Park Construction Fund $ 960,321 $ 2,309,49-0-t-$ 719,546 $ 3,360,000 $ 3,090,000 244 CEMETERY CONSTRUCTION FUND 4505 Interest on Idle Cash 619 858 1,179 1,000 1,300 4778 Sale Cemetery Plots 3,261 3,682 3,218 3,500 3,500 Total Cemetery Constr. Fund $ 3,880 $ 4,540 $ 4,397 $ 4,500 $ 4,800 245 SEWER LINE CONSTRUCTION FUND 4505 Interest on Idle Cash 18,784 100,926 145,342 115,000 155,000 4651 Construction Reimbursement - - - 4821 Sewer Lateral Fee 3,470 4,144 3,252 4,000 1,000 4822 Sewer Connection Fee 641,458 626,177 1,182,188 1,000,000 570,000 4930 Sewer Contrib. -Water - - - - Total Sewer Line Constr. Fund $ 663,712 $ 731,247 1 $ 1,330,782 $ 1,119,000 $ 726,000 246 PUBLIC IMPROVEMENT FUND 4505 Interest on Idle Cash 12,066 144,674 187,899 200,000 200,000 4902 Contributions 85,000 - - - - 4945 Reimburse Street Construction - - - - Total Public Improvement Fund $ 97,066 $ 144,674 1 $ 187,899 $ 200,000 $ 200,000 247 CULTURAL DEVELOP FUND 4335 Cultural Devel. Constr. Fee 311,188 461,692 549,379 400,000 580,000 4505 Interest on Idle Cash 2,016 3,870 9,701 4,000 15,000 Total Cultural Devel Const Fund $ 313,204 $ 465,562 $ 559,080 $ 404,000 $ 595,000 CITY OF SAN BERNARDINO SPECIAL REVENUE FUNDS FISCAL YEAR 2006 - 2007 ACTUAL ACTUAL ACTUAL BUDGET MID-YR EST DESCRIPTION 2003-04 2004-05 2005-06 2006-07 2006-07 248 STORM DRAIN CONSTR FUND 4505 Interest on Idle Cash 126,537 42,034 72,475 55,000 80,000 4651 Construction Reimbursement - 83,000 436,629 - - 4658 Fed Aid - Street Construction - - - 93,100 93,100 4818 Storm Drain Fee 746,574 1,048,967 1,716,031 1,200,000 1,200,000 Total Storm Drain Constr. Fund $ 873,111 $ 1,174,001 $ 2,225,135 $ 1,348,100 $ 1,373,100 250 TRAFFIC SYSTEMS CONSTR FUND 4505 Interest on Idle Cash 18,374 25,124 38,047 27,000 38,000 4630 State Aid - Street Construction - 109,562 129 108,000 108,000 4658 Fed/State Aid-Street Construction - 265,000 - 241,600 241,600 4670 EDA Reimbursement - - - 170,000 170,000 4803 Traffic System Fees 474,957 540,614 828,561 450,000 250,000 4945 Reimburse St Constr - 31,426 109,800 112,500 112,500 Total Traffic Systems Fund $ 493,331 $ 971,726 $ 976,5371 $ 1,109,100 $ 920,100 257 CITY WIDE AD 994 4057 AD 994 28,837 70,358 28,220 20,000 10,000 Total City Wide AD 994 $ 28,837 $ 70,358 $ 28,220 $ 20,000 $ 10,000 621 CENTRAL SERVICES FUND 4897 Interdepartmental 275,148 242,283 253,085 245,000 260,000 Total Central Services Fund $ 275,148 $ 242,283 $ 253,085 1 $ 245,0001 $ 260,000 629 LIABILITY INSURANCE FUND 4505 Interest on Idle Cash 72,560 83,515 79,311 85,000 85,000 4897 Interdepartmental Receipts 2,460,600 2,878,700 3,472,200 3,203,100 3,203,100 4924 Damage Claim Recovery 89,442 - - - - Total Liability Insurance Fund $ 2,622,602 1 $ 2,962,215 $ 3,551,511 $ 3,288,100 $ 3,288,100 630 TELEPHONE SUPPORT FUND 4541 Telephone Commission 6,715 7,041 1,812 1,500 2,000 4893 Water Dept. Receipts 123,226 124,398 126,929 118,000 130,000 4670 Economic Development Agency 752 706 119 - 8,000 4897 Interdepartmental Receipts 791,386 634,723 733,763 713,400 800,000 4903 Refunds and Rebates/Misc. Receipts 28,977 19,144 6,902 7,900 Total Telephone Support Fund $ 951,0561 $ 786,012 $ 869,525 $ 840,800 $ 940,000 631 UTILITY FUND 4897 Interdepartmental Receipts 3,890,269 4,222,273 4,022,653 3,865,800 4,400,000 4944 LED Retrofit Reimbursement - 136,000 110,000 - - 4901 Misc Receipts/Refunds & Rebates 1,571 7,152 1,605 97,600 97,600 Total Utility Fund $ 3,891,840 $ 4,365,425 $ 4,134,258 $ 3,963,400 $ 4,497,600 635 FLEET SERVICES FUND 4506 Interest 237 _ - _ 4670 EDA/Water Reimbursement 6,188 46,419 10,649 13,600 10,000 4896 Replacement Contribution 602,900 622,300 142,400 300,000 - 4897 Interdepartmental Receipts 4,673,360 5,080,215 6,178,158 7,480,200 7,980,200 4901/22 Misc, Other Receipts 3,261 92,960 17,372 8,600 15,200 Total Fleet Services Fund $ 5,285,946 $ 5,841,894 $ 6,348,579 $ 7,802,400 $ 8,005,400 CITY OF SAN BERNARDINO SPECIAL REVENUE FUNDS FISCAL YEAR 2006 - 2007 ACTUAL I ACTUAL ACTUAL I BUDGET MID-YR EST DESCRIPTION 2003-04 2004-05 2005-06 2006-07 2006-07 678 WORKERS' COMPENSATION FUND 4897 Interdepartmental Receipts 3,685,046 3,809,935 3,708,340 3,411,400 3,478,000 4901 Misc Receipts - - - - - 4906 Water Department 353,702 275,357 222,253 408,900 270,000 Total Workers' Compensation Fd $ 4,038,748 $ 4,085,292 $ 3,930,593 $ 3,820,300 $ 3,748,000 679 Management Information Services 4670 EDA Reimbursement 644 281 356 800 2,000 4673 Water 373,400 408,873 433,873 459,800 510,500 4897 Interdepartmental Receipts 3,245,100 3,383,400 3,808,200 4,000,200 4,000,200 4901 Miscellaneous Receipts 161,636 220,222 142,329 - 10,000 Total MIS Fund $ 3,780,780 $ 4,012,776 $ 4,384,758 $ 4,460,800 $ 4,522,700 GRAND TOTAL $57,083,011 $62,895,915 $68,836,388 $ 107,298,30-0—F$ 108,226,400 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 TRANSFERS - IN VARIANCE FY 2006-07 FY 2006-07 FAVORABLE/ BUDGET MIDYR EST (UNFAVORABLE) TO GENERAL FUND: *From Special Gas Tax For- 2,910,000 2,910,000 0 Street Maintenance-$2,420,000 Street Lighting -$470,100 *From Traffic Safety For- 1,672,800 1,400,000 (272,800) Police Costs *From 1/2 Cent Sales & Road Tax For- 250,000 250,000 0 Administration *From Cultural Development Fund For- 357,000 357,000 0 Fine Arts/Civic & Promotional Costs *From Traffic Systems Constructions For- 60,000 60,000 0 Administration *From Information Technology Fund For- 300,000 300,000 0 Refund Reserve Excess *From Storm Drain Construction For- 132,700 132,700 0 Administration *From Refuse Fund For- 2,598,000 2,598,000 0 Administration $1,826,200 Street Repair 50,000 Lease City Yards 600,000 Lease City Hall 55,200 NPDES Coord. Posit. 66,600 *From Sewer Line Construction For- 225,000 225,000 0 Administration *From Sewer Line Maintenance Fund For- 250,000 250,000 0 Administration *From Street Light/Sweeping Fund For- 20,000 10,000 (10,000) Street Light Costs *From Transportation Fund For- 140,000 140,000 0 Traffic Engineering Costs $80,000 Maint/Fuel for Alt. Fuel Veh $60,000 Crossing Guards $0 TOTAL GENERAL FUND $8,915,500 $8,632,700 (282,800) CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 TRANSFERS - IN VARIANCE FY 2006-07 FY 2006-07 FAVORABLE/ BUDGET MIDYR EST (UNFAVORABLE) TO ANIMAL CONTROL FUND: *From General Fund For- 428,000 424,400 (3,600) Operating Costs TO CATV FUND: *From General Fund For- 528,400 535,900 7,500 Operating Costs TO LIBRARY FUND: *From General Fund For- 2,685,100 2,680,600 (4,500) Operating Costs TO PUBLIC PARK EXTENSION: *From General Fund For- 0 0 0 Park Facilities Improvements TO REFUSE: *From General Fund For- 65,000 65,000 0 Street Sweeping TO CENTRAL SERVICES FUND: *From General Fund For- 10,000 0 (10,000) Operating Costs TO BASEBALL STADIUM: *From General Fund For- 225,100 165,900 (59,200) Operating Costs TO SOCCER COMPLEX FUND: *From General Fund For- 0 0 0 Operating Costs TO FLEET FUND: *From General Fund For- 300,000 800,000 500,000 Vehicle Replacement Costs TOTAL OTHER FUNDS $4,241,600 $4,671,800 430,200 GRAND TOTAL TRANSFERS-IN $13,157,100 $13,304,500 147,400 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 TRANSFERS -OUT VARIANCE FY 2006-07 FY 2006-07 FAVORABLE/ BUDGET MIDYR EST (UNFAVORABLE) FROM GENERAL FUND: *To Animal Control Fund For- $428,000 424,400 3,600 Operating Costs *To Library Fund For- 2,685,100 2,680,600 4,500 Operating Costs *To CATV For- 528,400 535,900 (7,500) Operating Costs *To Baseball Fund For- 225,100 165,900 59,200 Operating Costs *To Central Services Fund For- 10,000 0 10,000 Operating Costs *To Refuse Fund For- 65,000 65,000 0 Street Sweeping *To Fleet Fund For- 300,000 800,000 (500,000) Vehicle Replacement Costs *To Soccer Complex Fund For- 0 0 0 Operating Costs *To Public Park Extension For- 0 0 0 Park Facilities Improvements TOTAL GENERAL FUND $4,241,600 1 $4,671,800 i (430,200) FROM TRAFFIC SAFETY: *To General Fund For- 1,672,800 1,400,000 272,800 Police Costs FROM SPECIAL GAS TAX: *To General Fund For- 2,910,000 2,910,000 0 Street Maint. Costs-$2,339,900 Street Lighting Costs-$470,100 FROM 1/2 CENT SALES/ROAD TAX: *To General Fund For- 250,000 250,000 0 Administration -$190,700 FROM CULTURAL DEVELOPMENT *To General Fund For- 357,000 357,000 0 Fine Arts & Civic Promotional Costs FROM TRAFFIC SYSTEM CONSTR *To General Fund For- 60,000 60,000 0 Administration of Fund CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 2006-2007 TRANSFERS -OUT VARIANCE FY 2006-07 FY 2006-07 FAVORABLE/ BUDGET MIDYR EST (UNFAVORABLE) FROM STORM DRAIN FUND *To General Fund For- 132,700 132,700 0 Administration of Fund FROM REFUSE FUND *To General Fund For- 2,598,000 2,598,000 0 Administration $1,826,200 Street Repairs $50,000 Lease City Yards $600,000 Lease City Hall $55,200 NPDES Coord. Position $66,600 FROM SEWER LINE CONSTR FD *To General Fund For- 225,000 225,000 0 Administration FROM SEWER LINE MAINT FUND *To General Fund For- 250,000 250,000 0 Administration FROM INFORMATION TECHNOLOGY FUND *To General Fund For- 300,000 300,000 0 Refund Reserve Excess FROM STREET LIGHT/SWEEPING FUND *To General Fund For- 20,000 10,000 10,000 Street Light Costs FROM TRANSPORTATION FUND *To General Fund For- 140,000 140,000 0 Traffic Engineering Costs $80,000 Maint/Fuel for Alt. Fuel Veh $60,000 Crossing Guards $0 TOTAL OTHER FUNDS $8,915,500 1 $8,632,700 282,800 GRAND TOTAL TRANSFERS-OUT $13,157,100 1$13,304,500 (147,400)