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. CITY OF SAN BERVRDINO - REQUEST IrR COUNCIL ACTION
'From: BARBARA PACHON, DIRECTOR OF FINANCE
Subject: KID YEAR BUDGET REPORT
Dept: FINANCE
Date: FEBRUARY 14, 1995
Synopsis of Previous Council action:
"" .
Recommended motion:
That the Kid Year Budget Report for FY 94/95 be received and filed.
'Wrd,^/~
I Signature
Contact person: BARBARA PACHOJII, DIRECTOR OF FINANCE
Phone:
ex!:. 5242
Supporting data attached:
Ward:
FUNDING REQUIREMENTS:
Amount:
Source: (Acct. No.)
(Acct. DescriPtion)
Finance:
Council Notes:
Ol aC /9~-
Agenda Item N: rl,'C( ..
75-0262
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. CITY OF SAN BERW\RDINO - REQUEST ~R COUNCIL ACTION
STAFF REPORT
The mid-year financial report is designed to keep the Mayor and
Council apprised of the financial position of the City.
Each year in January the city reviews revenues and expenditures
and prepares an updated projection on the General Fund for the
Mayor and city Council. This report provides the city with an
opportunity to take action if there are serious financial problems
before the end of the fiscal year and it gives the City an early
indication of the upcoming fiscal year in terms of the budget
outlook.
BACKGROUND
The FY 1994-95 expenditure budget is $115,921,800 excluding the
Redevelopment Agency and Water Department. Of this amount,
$70,789,900 is appropriated for the General Fund and the balance of
$45,131,900 is appropriated for expenditures in Capital
Improvements, Enterprise, Debt Service, Special Revenue Funds, and
Assessment Districts. The approved General Fund expenditure budgat
for FY 1994-95 is approximately 1% less than last year's budget:,
FY 1994-95 BEGINNING FUND BALANCE
The actual FY 1994-95 beginning General Fund Balance is $3,810,000.
This figure includes the FY 1993-94 General Fund continuing
appropriations and encumbrance carry overs in the amount of
$348,200.
"
Attachment A; Summary of Revenues, Expenditures, and Transfers;
provides a complete depiction of the estimated expenditures,
transfers, and revenues for all funds for FY 1994-95. This report
also provides the revised estimated ending fund balance for each
fund which will be used as the starting point for the FY 1995-96
budget process.
Attachment B; Estimated General Fund Revenues and Expenditures;
provides a more detailed summary of the revised estimates for the
General Fund. As part of the mid-year budget review process,
revised revenue and expenditure projections are developed which are
used to more accurately forecast the ending fund balances. Based
on the revised total estimated funds available for the General
Fund, there is a projected net gain over budget in the amount of
$166,100. Based on the revised total deductions for the General
Fund, there is a projected net decrease over budget in the amount
of $708,300. The net impact of these changes in total funds
available and total deductions on the General Fund ending fund
balance is an increase of $874,400 over the original budget amount.
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75-0264
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FY 1994-95 GENERAL FUND REVENUES
As shown by Attachment B, there are two major categories that
account for the ,-decrease in the City'S budgeted revenues4' The
first of these categories is Property Taxes. The decrease 'n this
category is the result of the County adjusting the value f many
properties in San Bernardino to the market value. , '
The second category that accounts for the City'S decreFse in
budgeted revenues is other Taxes. The major decreases i this
category are due to Sales Tax, utility Tax, and Franchi e Tax
revenues being lower than anticipated. . '
During the FY 1994-95 budget process, indications were ~'at the
recession had reached the bottom and many cities were begin ing to
see slight increases in revenues. Based on this informatio , a 2%
increase was budgeted for Sales Tax. However, actual Sa as Tax
received for the first six months indicates that the same amount
received in FY 1993-94 will be the amount received for FY 1t94-95.
utility Tax is projected to be approximately 4% behind udget.
utility Tax revenues from Edison. Company are projected to b about
$350,000 below budget. Due to the deregulation of elect~icity,~
Edison has begun to offer discount rates to large USfrs of
electricity as incentives for them to remain customers of dison.
This decrease in rates also lowers the City's utility Tax re enues.
utility Tax revenues from GTE are currently estimated to b about
$272,000 below budget. In June 1994, the city was notifie~'bY GTE
that they had implemented a new customer billing system a d that
they would no longer remit utility Taxes on behalf of t e long
distance carriers. Each long distance carrier would, re it the
taxes that GTE bills on their behalf. - ,
,
In July 1994, the City's utility Tax consultants (MRC) info ed the
city they may have detected an error in GTE's new billing system
which would negatively affect the city's utility Tax revenu For
the past six months MRC has been working to get this issue r so~ved
without success. If this problem is not resolved, the cit could
have a much larger utility Tax revenue shortfall for FY 1 94-95.
Based on the first six months of collections, the shortfal could
be as much as $972,000. If the issue is not resolved wit ~n the
next month we will be bringing back to Council other optio s that
may need to be pursued.
FY 1994-95 GENERAL FUND EXPENDITURES
The total General Fund budgeted expenditures for FY 1994-95,1 after
,
adding additional appropriations for new programs a d the
continuing appropriations and encumbrance carry ove s, is
$71,353,700. Based on the mid-year review, the Gener 1 Fund
expenditures are estimated to be $765,100 under budget., T ese
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savings are mainly due to personnel savings in Departments due to
vacancies, leaves without pay, etc. It should also be mentioned
that Departments overall have done a very good job in controlling
expenditures in,the Materials/Services/Supplies category.
As part of the mid-year process, each Department was requested to
review their expenditures through December 31, 1994 and to provide
a projection through the balance of the fiscal year relative to
overall expenditures. The Finance Department then reviewed the
Department projections and made adjustments as necessary. This
detailed analysis, by Department, is available in the Finance
Department. A summary of the mid-year analysis is shown in
Attachment B.
FY 1994-95 OTHER FUNDS
Attachments A and D provide revised estimates for all Non-General
Fund revenues, expenditures, and fund balances. Based on these
reports, the Workers Compensation Fund will have major budget
shortfalls. It is estimated the Workers Compensation expenditures
will be over budget by $325,800. This overage is due to higher
claims being settled and paid out than what was originally
estimated during the budget process. These budget ove~'
expenditures will be calculated into the FY 1995-96 charge-back-
allocations to Departments.
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~DnJ:.D'.l. A
CITY OF SAN 8ERNARDINO
. SUMMARY OF REVENUES, EXPENDITURES,~TRANSFERS
MIDYEAR FISCAL YEAR 1994
ADDITIONS AVAILABLE DEDUCTIONS ESTIMATE
FUND BALANCE ----------------------- FOR 8UDGET ------------------------- TOTAL FUND HAW
FUNO / TITLE T-1-94 REVENUES TRANSFERS IN PURPOSES EXPENDITURES TRANSFER OUT DEDUCTIONS HD-95
-------------------- ------------ ----------- ------------ ----------- ------------ ------------ ---------- ----------
001 GENERAl FUND 3,810,000 66,431,900 5,824,300 16,066,200 10,588,600 3,540,100 14,129,300 1,936,9
SPECIAL REVENUE FUNDS:
105 lIBRARY 4,000 144,000 2,142,300 2,890,300 2,886,300 0 2,886,300 4,e
106 CEMETERY 188,000) 282,500 0 194,500 252,100 0 252,100 (51,e
101 CABLE TELEVISION 50,000 31,000 346,900 421,900 428,900 0 428,900 (1,0
108 ASSET FORFEITURE 315,000 316,300 0 691,300 468,300 0 468,300 223,0
109 PARkING & 8USINESS IMPROVEMENT 30,000 131,000 0 161,000 21,400 98,300 119 ,100 41,3
110 PARkING DISTRICT 326,000 246,900 98,300 611,200 295,200 202,200 491,400 113,8
tl1 TRANSPORTATION 299,000 219,800 0 518,800 205,100 45,000 250,100 268,1
t20 EMERGENCY FUND 404,000 0 0 404,000 0 404,000 404,000
124 AMIMAL CONTROL 51,000 518,800 295,100 925,500 925,500 0 925,500
126 SPECIAL GAS TAX 1,401,000 3,165,000 0 4,566,000 188,500 2,099,800 2,888,300 1,617,1
121 REFUSE 2,218,000 13,491,600 0 15,169,600 14,321,900 0 14,321,900 1,441,1
12B TRAFFIC SAFETY 0 101,000 0 101,000 0 101,000 101,000
129 1/2 CENT SALES & ROAD TAX 260,000 1,385,600 0 1,&45,600 1,168,100 200,000 1,366,100 211 ,5
130 FISCALINI FIELD (64,000) 25,000 0 139,000) 10,100 0 lOLl 00 (109,1
131 SB 300 430,000 0 0 430,000 139,200 50,000 189 ;'200 ~
132 SEWER LINE NAINT 2,315,000 1,165,000 0 3,480,000 0 1,381,400 1,381,400 2,098,6
---------- --..-----..-- --------..- ..-------...-- ----------- ---...------ ----------- -----...--
TOTAL SPECIAL REVENUE FUNDS B,011,000 21,283,500 3,483,200 32,831,100 21,916,600 4,581,100 26,558,300 6,038,6
CAPITAL PROJECT FUNOS:
241 PUBLIC PARk EXTENSION 114,000 0 48,000 162,000 0 0 0 162,0'
242 STREET CONSTRUCTION 1,068,000 2,300,000 34,000 3,402,000 3,535,800 0 3,535,800 ( 133,81
243 PARK CONSTRUCTION 985,000 191,000 0 1,116,000 225,200 0 225,200 950,81
244 CEMETERY CONSTRUCTION 9,000 6,000 0 15,ono 3,000 0 3,000 12,01
245 SEWER LINE CONSTRUCT 10M 5,956,000 258,400 0 6,214,400 2,906,200 0 2,906,200 3,308,21
246 INDIAN BINGO SETTLEMENT 519,000 1,600 0 520,600 301,600 0 30t ,600 219,01
241 CULTURAL DEVELOPMENT FEE 0 10,100 0 10,100 0 tO,100 10,100
248 STORM DRAIN CONSTRUCTION 3,451,000 1,113,200 0 4,564,200 1,126,500 230,500 1,35T,OOO 3,201,2e
249 CERTIFICATES OF PARTICIPATION 1,000 0 293,500 294,500 293,500 0 293,500 1,0e
250 TRAFFIC SYSTEMS CONSTRUCT 10M 603,000 60,000 0 663,000 442,500 200,000 642,500 20,5e
251 STREET LIGHT/SWEEPING DISTRICT 102,000 4,362,000 0 5,064,000 3,813,100 934,300 4,808,000 256,oe
......----..--- ----------- -------.._- .....----...---- --......-...----- -----...........- --------..-.. .........----.
TOTAL CAPITAL PROJECT FUNDS 13,408,000 8,302,300 315,500 22,085,800 12,108,000 1,314,900 14,082,900 8,002,91
INTERNAL SERVICE FUNDS:
629 LIABILITY INSURANCE 12,219,000) 2,608,100 0 389,100 2,502,600 0 2,502,600 (2,1I3,5(
630 TELEPHONE SUPPORT 35,000 966,200 0 1,001,200 115,100 185,100 960,800 40,4(
635 MOTOR POOL 425,000 3,163,600 0 4,188,600 4,036,100 0 4,036,100 151,9(
618 WORKER'S CONPENSATION INSURANCE (6,931,000) 2,2T9,800 0 (4,651,200) 2,335,100 0 2,335,100 (6,986,ge
619 MANAGEMENT INFORMATION SYSTEMS (106,000) 1,086,100 0 960,100 1,010,200 0 1,010,200 (90,1C
---...----...- ----------... --------..- -...---......--..... --...-----........ ---.................. ----------- --------.
TOTAL INTERNAL SERVICE FUNDS (8,196,000) 10,103,600 0 1,901,600 10,120,300 185,100 10,906,000 (8,998,20
-.._------- --.....-...----- -----............- -------..--- ------...---- ---------- ----------- ..--.....---.
TOTAL ALL FUNDS 16,493,000 106,121,500 9,663,000 132,691,500 115,993,500 9,683,000 125,616,500 6,960,2t
--....-..--.... ....--..------ ----..........- ..-....----..-- -........-......-.. ------..-..- ----------- -------..-
..--------- --..----....-- -------..-- --------....... ----..------ ---------- ----------... ..--------
I I I Al'l'ACIIMENT B
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CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 1994-1995
GENERAL FUND
VARIANCE
FY 1994-95 FY 1994-95 FAVORABLE/
BUDGET EST ACTUAL (UNFAVORABLE)
---- - ---------
ESTIMATED FUND BALANCE 7-1-94: 3,810,000 3,810,000 0
ESTIMATED REVENUE:
Property Taxes $7,535,000 $7,235,000 (300,000)
Other Taxes 39,398,600 38,310,600 (1,088,000)
Licenses & Permits 4,826,700 4,777,100 (49,600)
Fines and Penalties 1,100,000 1,105,300 5,300
Use of Money & Property 859,900 880,600 20,700
Intergovernmental 8,405,700 8,938,200 532,500
Charges for Services 2,099,600 2,109,500 9,900
M i sce 11 aneous 3,080,300 3,075,600 (4,700)
------- ---- ---------
Total Estimated Revenues $67,305,800 $66,431,900 ($873,900)
TOTAL TRANSFERS IN: $4,784,300 $5,824,300 1,040,000 ""
------ ---------
TOTAL ESTIMATED FUNDS AVAILABLE: $75,900,100 $76,066,200 $166,100
ESTIMATED EXPENDITURES:
Mayor $651,400 $598,900 52,500
Common Council 349,900 351,200 (1,300)
City Clerk 809,600 797,600 12,000
City Treasurer 19,400 20,000 (600)
City Attorney 1,587,700 1,558,300 29,400
General Government 1 ,977 ,900 1,694,500 283,400
City Administrator 547,400 493,700 53,700
Civi 1 Service 318,500 318,000 500
Personnel 378,700 378,700 0
Finance 1,278,300 1,187,700 90,600
Planning & BUilding Services 2,776,500 2,802,100 (25,600)
Fire 14,451,900 14,361,100 90,800
Police 30,335,200 30,085,400 249,800
Public Works 2,766,500 2,700,700 65,800
Facilities Management 3,371,900 3,371,900 0
Parks, Recreation, & Comm Service 5,296,200 5,450,300 (154,100)
Publ ic Services 4,436,700 4,418,500 18,200
---- ---------
Total Estimated Expenditures $71,353,700 $70,588,600 $765,100
TOTAL TRANSFERS OUT: 3,483,900 3,540,700 (56,800)
------ ------ ---------
TOTAL ESTIMATED DEDUCTIONS: $74,837,600 $74,129,300 $708,300
ESTIMATED FUND BALANCE 6-30-94: $1,062,500 $1,936,900 $874,400
---------- ---------- ----------
---------- ---------- ----------
*Fund balance and expenditure numbers include Continuing Appropriations and
Encumbrance Carry Overs from FY 1993-94.
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.~ . CITY OF SAN BERNARD~
MIDYEAR GENERAL FUND REVE REPORT
FISCAL YEAR 1994-1995
REVISED OVER/(UNDER)
ACTUAL DEC YTD BUDGET FY95 ESTIMATE ORIG BUDGET
DESCRIPTION 1993-1994 FY94-95 FY94-95 % COL FY 94-95 FY 94-95
------------- -------- --------- -------- --- ----- -----
State Aid-Civil Defense 43,018 13,602 42,600 32% 40,000 (2,600)
Highland-Cross Guards 27,770 20,787 36,000 58% 20,800 (15,200)
Off-Highway Vehicle Tax 3,013 0 5,000 0% 3,000 (2,000 )
, Trailer Coach Lic 2,879 0 500 0% 3,000 2,500
County Aid-Cross Guards 2,432 0 0 0% 0 0
State Aid-Disaster 0 11,279 0 0% 15,000 15,000
., ---------- ---------- ---------- -- --------- --------
Total Intergoverment 8,987,255 3,315,664 8,405,700 39% 8,938,200 532,500
CHARGES FOR SERVICES
Plan Check Fee 443,659 141,581 402,400 35% 350,000 (52,400)
EMS User Fee 298,976 124,475 305,000 41% 305,000 0
Storm Drain Utility Fee 249,141 161,699 250,000 65% 290,000 40,000
Weed Abatement 264,047 134,297 214,500 63% 250,000 35,500
BUilding Demolition 249,333 146,368 200,000 73% 240,000 40,000
Planning Develp Project 75,119 ~5,820 102,000 35x 102,000 0
A 1 arm System Fee 103,395 11,055 81,000 14% 51,600 (~,400)
Misc Public Work Charges 24,432 13,451 70,000 19% 30,000 (40,000)
Building Permit Review 44,869 13,131 66,400 20% 30,000 (36,400)
EMS Membership 57,916 7,353 60,000 12% 60,000 0
Misc Park & Rec Receipts 37,195 14,866 40,000 37% 17,000 (23,000)
Plan Review Fee 30,051 13,107 43,500 30% 30,000 (13,500)
Swimming Pool Fee 38,623 53, 183 40,000 133% 67,700 27,700
Sturges Rental/Lease 31,929 12,683 32,800 39% 26,000 (6,800)
Planning Environmental 19,188 7,326 30,000 24% 20,000 (10,000)
Non Subdivision Str Imp 55,776 25,542 27,000 95% 50,000 23,000
Class Registration Fee 22,930 10,973 25,000 44% 22,000 (3,000)
Planning Subdivision 11,106 18,209 20,000 91% 30,000 10,000
Park Energy Fee 22,959 6,975 20,000 35% 20,000 0
Park Rental/Concessions 19,206 13,926 17 , 000 82% 43,000 26,000
Misc. Planning/Building 24,376 7,603 14,500 52% 14,500 0
Ballfield Prep. Fee 12,867 2,030 12,000 17% 6,000 (6,000)
Utility Collection Fee 8,876 4,602 10,000 46X 10,000 0
Public Wk Subdivision 34,469 25,469 7,000 364% 30,000 23,000
Signal Maint/Energy Fee 47,081 4,815 5,500 88% 5,500 0
Str Light Energy Fee 4,733 9,197 4,000 230% 9,200 5,200
..il. Election. Fi ling/Copies 7,199 0 0 OX 0 0
,-. ---------- ---------- ---------- -- ------ -------
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Total Charges 2,239,451 1,019,736 2,099,600 49% 2,109,500 9,900
MISCELLANEOUS
Water Fund Contr. 1,449,858 809,397 1 ,401 ,000 58% 1,401,000 0
Sewer Line Maint 965,500 0 0 0% 0 0
Admin Service Charge 715,012 986,100 899,200 110% 910,400 11,200
Misc. Other Revenue 305,215 167,605 251,400 67% 275,000 23,600
Off Track Betting 216,887 94,553 240,000 39% 215,000 (25,000)
Sale of Photos 82,144 26,045 87,300 30% 77 ,800 (9,500)
Refuse Space Rental 41,000 41,100 41,000 100% 41,000 0
Police Misc. Receipts 100,052 27,702 39,100 71% 35,700 (3,400)
Misc Public Serv Receipt, 36,890 3,690 37,000 10% 10,000 (27,000)
Property Auction 20,735 0 22,500 OX 6,900 (15,600)
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CITY OF SAN BERNARDI~ .
. MIDYEAR GENERAL FUND REV~REPORT
FISCAL YEAR 1994-1995
REVISED OVER/(UNDER)
ACTUAL DEC YTD BUDGET FY95 ESTIMATE ORIG BUDGET
DESCRIPTION 1993-1994 FY94-95 FY94-95 % COl FY 94-95 FY 94-95
---------------- -------- ------- ---- ------ --------
Restitutions 19,811 1,151 21,000 0% 2,300 (18,700)
litigation 9,601 2,853 10,000 0% 10,000 0
Damage Claim Recovery 127,956 0 10,000 0% 0 (10,000 )
Drunk Driver Reimburmt. 1,549 6,798 6,500 105% 10,300 3,800
Refunds & Rebates 96,254 63,872 6,000 0% 75,000 69,000
Booking Fee Reimb. 3,734 432 5,000 0% 2,000 (3,000)
Investigation Fee 3,225 1,381 3,300 42% 3,200 (100 )
---------- ---------- ---------- -- --------- ---------
Total M i sce 11 aneous 4,195,423 2,232,679 3,080,300 72% 3,075,600 (4,700)
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---- ---------- ----------
TOTAL GENERAL FUND 68,390,328 26,300,819 67,305,800 39% 66,431,900 (873,900)
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-I 11 'T ~J. J4\dU'U1fty D
CITY OF SAN BERNARDINO
MI~R REVENUE REPORT FOR NON-GENdIIL FUNDS
FISCAL YEAR 1994 - 1995
REVISED OVERt
ACTUAL DEC YTD BUDGET FY95 ESTIMATE (UNDER)
DESCRIPTION 1993-1994 FY 94-95 FY 94-95 ~ COL FY 94-95 FY95 BUD
----------- -------- ------- ---- -- ------ -----
105 LIBRARY FUND
1618 State Aid-Libraries 94,031 37,892 90,900 42~ 93,000 2,10
1850 Miscellaneous Receipts 13,636 4,796 13,000 37~ 13,000 C
1851 Library Fines 38,906 17 , 396 38,000 46~ 38,000 C
--------- -------- ------- ------
Total Library Fund 146,573 60,084 141,900 42~ 144,000 2,10C
106 CEMETERY FUND
1505 Interest on Idle Cash 43,192 1,698 28,000 6~ 28,000 0
1775 Cemetery Burial Fee 70,145 28,558 85,000 34~ 70,000 (15,000
1776 Sale of Vases 2,326 905 3,000 30~ 2,500 (500
1777 Sale Concrete Boxes 35,695 15,765 55,000 29~ 35,000 (20,000
1778 Sale Cemetery Plots 64,463 31,493 75,000 42~ 72,000 (3,000
1901 Mise Receipts 0 75,000 75,000 100~ 75,000 0
-------- ------ -------- -------- --------
Total Cemetery Fund 215,821 153,419 321,000 48~ 282,500 (38,500
107 CABLE TV FUND '" .
1901 Misc. Receipts 0 4,418 0 O~ 6,000 6,000
1922 Sale of Equipment 0 12,116 25,000 . 48~ 25,000 0
--------- ----- ------- ------ --------
Total Cable TV Fund 0 16,534 25,000 66~ 31,000 6,000
108 ASSET FORFEITURE FUND
1505 Interest on Idle Cash 24,854 0 6,500 O~ 33,400 26,900
1927 Asset Forfeiture 191,547 28,925 243,000 12~ 282,900 39,900
--------- -------- --- ------- ------
Total Asset Forfeiture Fd 216,401 28,925 249,500 12~ 316,300 66,800
109 PARKING/BUSINESS IMPR FUND
1302 Parking/Business Imprv. 158,488 50,399 130,500 39~ 130,500 0
1505 Interest on Idle Cash 1,689 133 50 266~ 500 450
--------- ------- ------- -------- ------
Total Parking/Business Fd 160,177 50,532 130,550 39~ 131,000 450
110 PARKING DISTRICT FUND
1010 Special Assessment-Land 189,082 58,286 186,000 31~ 186,000 0
1011 Special Assmnt-Phase II 39,378 12,838 38,000 34~ 38,000 0
1505 Interest on Idle Cash 29,998 0 10,000 O~ 6,000 (4,000
1530 Rental Fee-Parking 12,245 16,859 14,200 119~ 16,900 2,700
1901 Mise Receipts 28,340 0 0 O~ 0 0
--------- ------- ---- ------ --------
Total Parking District Fun 299,043 87,983 248,200 35% 246,900 (1,300
111 TRANSPORTATION FUND
1505 Interest on Idle Cash 0 0 0 O~ 8,300 8,300
1626 Rideshare Reimbursement 259,494 105 220,600 0% 204,000 ( 16 , 600
1670 EDA Reimbursement 3,000 3,000 3,000 100% 3,000 0
1906 Water Department 0 3,000 3,000 O~ 3,000 0
1916 Van Pool Contributions 1,579 757 0 Oll: 1,500 1,500
--------- --------- ------- --------- --------
Total Transportation Fund 264,073 6,862 226,600 3% 219,800 (6,800
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, CITY OF SAN BERNARDINO
, MI~R REVENUE REPORT FOR NON-GENE~ FUNDS
FISCAL YEAR 1994 - 1995
REVISED OVER/
ACTUAL DEC YTD BUDGET FY95 ESTIMATE (UNDER)
DESCRIPTION 1993-1994 FY 94-95 FY 94-95 % COl FY 94-95 FY95 BUD
------ ------- ------- ----- ---- ------ -----
124 ANIMAL CONTROL FUND
1320 Animal license 150,857 69,095 150,000 46% 150,000 0
1352 Misc lic & Permits 0 675 1,000 68% 1,000 0
1410 General Fines 23,138 9,063 21,000 43% 19,000 (2,000
1430 Animal license Penalty 13,182 6,206 11,000 56% 11,000 0
1756 Animal Adoption Fee 12,392 7,538 12,000 63% 12,000 0
1757 Contractee Shelter Fee 267,321 145,416 294,000 49% 300,000 6,000
1758 livestock Fee 1,539 505 200 253% 600 400
1759 Apprehension Fee 21,008 12,394 17 , 000 73% 18,000 1,000
1760 Board Fee 19,714 9,910 17 ,000 58% 17 , 500 500
1761 Field Service Fee 3,390 1,884 2,500 75% 2,700 200
1763 Owner Release Fee 21,947 10,103 16,000 63% 16,000 0
1764 Vaccination Fee 10,282 4,922 11,000 45% 10,000 (1,000'
1765 Microchip Fee 1,626 308 1,700 0% 900 (800
1901 Miscellaneous Receipts 20,288 2,360 18,100 13% 20,000 1,900
1909 Returned Check Charge 160 52 0 0% 100 100
--------- -------- --------- _______ Il: -------
Total Animal Control Fund 566,844 280,431 572,500 49% 578,800 6,300
126 SPECIAL GAS TAX FUND
1505 Interest on Idle Cash 92,363 11,249 30,000 37% 30,000 0
1610 State Aid-2106 645,704 292,190 740,000 39% 700,000 (40,000:
1611 State Aid-2107 1,461,369 657,555 1,420,000 46% 1,450,000 30,000
1612 State Aid-2107.5 10,000 10,000 10,000 100% 10,000 0
1614 Prop l11-Highway Users 988,274 426,973 735,000 58% 950,000 215,000
1945 Reimbursement 0 25,000 0 0% 25,000 25,000
-------- --------- -------- -------- -------
Total Gas Tax Fund 3,197,710 1,422,967 2,935,000 48% 3,165,000 230,000
127 REFUSE FUND
1505 Interest on Idle Cash 136,935 13,325 40,000 33% 40,000 0
1830 Commercial Rubbish 279,209 119,818 242,000 50% 242,000 0
1831 Commercial Bin Rent 369,705 155,233 358,000 43% 358,000 0
1832 Commercial Bin Service 5,002,729 2,058,133 4,976,000 41% 4,976,000 0
1833 Commercial Special 323,069 182,345 315,000 58% 315,000 0
1834 Commercial Municipal 136,200 0 110,000 0% 0 (110,000:
.i 1836 Commercial Bin Malls 115,630 43,580 114,000 38% 114,000 0
1837 Automated Commercial 4,461 1,659 12,000 14% 12,000 0
1840 Residential Water 5,976,636 3,069,668 5,800,000 53% 5,800,000 0
1841 Residential "B" Acct 381,858 159,969 382,500 42% 382,500 0
1843 Dino Bin Service 1,197,070 463,338 1,222,100 38% 1,222,100 0
1848 Sale of Paper 0 10,310 400,000 3% 20,000 (380,000 .
1901 Misc Receipts 905 4,846 600 808% 10,000 9,400
--------- --------- --------- --------- --------
Total Refuse Fund 13,924,407 6,282,224 13,972,200 45% 13,491,600 (480,600:
128 TRAFFIC SAFETY FUND (40,000:
1440 CVC Fine 75,471 0 140,000 0% 100,000
1505 Interest on Idle Cash 718 13 1,000 1% 1,000 0
--------- --------- --------- -------- -------
Total Traffic Safety Fund 76,189 13 141,000 0% 101,000 (40,000:
,.
II .!l.......LA~D
CITY OF SAN BERNARDINO
MI.R REVENUE REPORT FOR NON-GEN. FUNDS
FISCAL YEAR 1994 - 1995
REVISED OVER/
ACTUAL DEC YTD BUDGET FY95 ESTIMATE (UNDER)
DESCRIPTION 1993-1994 FY 94-95 FY 94-95 l COL FY 94-95 FY95 BUD
--------- -------- ---- ----- -------
129 1/2 CENT SALES & ROAD TAX
1505 Interest on Idle Cash 8,256 882 10,000 9111 1,600 (8,400
1613 1/2 Cent Sales Tax 1,383,944 346,104 1,000,000 35111 1,200,000 200,000
1670 EDA Reimbursement 212,473 0 0 Ol 0 0
1945 Const Proj Reimb 80,000 51,751 84,000 62l 84,000 0
--------- ----- ---- -------- --------
Total 1/2 Cent Sales Tax 1,684,673 398,737 1,094,000 36l 1,285,600 191,600
130 PRO BASEBALL TEAM FUND
1521 Fiscalini Field Lease 34,298 30,000 25,000 120l 25,000 0
1522 Clubhouse Rental Fees 0 0 0 Olll 0 0
--------- ----- ---- ------- -------
Total Pro Baseball Team Fd 34,298 30,000 25,000 120l 25,000 0
132 SEWER LINE MAINT FUND
1505 Interest on Idle Cash 57,205 4,652 0 Ol 0 0
1820 Sewer Line Maint 65,411 503,593 1,165,500 43l 1,165,500 ... 0
--------- ------- -------
Total Sewer Line Maint 122,616 508,245 1,165,500 44l 1,165,500 0
242 STREET CONSTRUCTION FUND
1630 State Aid-Street Constr 417,569 0 0 Ol 0 0
1658 Federal Aid-FAU 3,050,759 1,939,588 259,500 747l 300,000 40,500
1901 Miscellaneous Receipts 0 0 0 Ol 0 0
1903 Refunds and Rebates 0 0 0 Olll 0 0
1945 Construction Reimbursmt 734,379 265,997 2,.500,000 11l 2,000,000 (500,000
--------- ------ - --- ---- --------
Total Street Constr. Fund 4,202,707 2,205,585 2,759,500 80l 2,300,000 (459,500
243 PARK CONSTRUCTION FUND
1505 Interest on Idle Cash 49,720 2,267 18,000 13l 6,000 (12,000
1620 State Aid-Park Develpmt 419,569 0 0 Olll 0 0
1732 Park Development Fee 207,126 84,197 200,000 42l 185,000 (15,000:
1945 Construction Reimbursmt 20 0 0 Ol 0 0
--------- ------ ---- -------- --------
Total Park Construction Fu 676,435 86,464 218,000 40l 191,000 (27,000
244 CEMETERY CONSTRUCTION FUND
1505 Interest on Idle Cash 897 0 0 Ol 0 0
1778 Sale Cemetery Plots 7,074 2,680 8,500 32111 6,000 (2,500
--------- ------- -------- -------- --------
Total Cemetery Constr. Fd 7,971 2,680 8,500 32l 6,000 (2,500 ;
245 SEWER LINE CONSTRUCTION FUND
1505 Interest on Idle Cash 453,362 27,998 250,000 11l 56,000 (194,000 I
1821 Sewer- Lateral Fee 570 180 400 45111 400 o I
1822 Sewer Connection Fee 240,024 96,268 265,000 36l 202,000 (63,000 I
1945 Construction Re1mbursmt 0 0 0 Ol 0 0
1670 EDA Reimbursement 0 0 0 0% 0 0
--------- ------- ---- --------- --------
Total Sewer Line Constr Fd 693,956 124,446 515,400 24l 258,400 (257,000
..l_
Iii rtt.&.a.~'" U
j CITY OF SAN BERNARDINO
MID~ REVENUE REPORT FOR NON-GENER~FUNDS
FISCAL YEAR 1994 - 1995
REVISED OVER/
ACTUAL DEC YTD BUDGET FY95 ESTIMATE (UNDER)
DESCRIPTION 1993-1994 FY 94-95 FY 94-95 ~ COL FY 94-95 FY95 BUD
------ --------- -------- --- ------ ------
246 INDIAN BINGO SETTLEMENT FUND
1505 Interest on Idle Cash 34,954 826 0 O~ 1,600 1,600
"
1902 Indian Bingo Contrib. 100,000 0 0 O~ 0 0
1903 Refunds & Rebates 0 0 0 O~ 0 0
--------- --------- ------- -------- -------
Total Indian Bingo Fund 134,954 826 0 O~ 1,600 1,600
247 CULTURAL DEVELOP CONST FD
1335 Cultural Devel. Fee 169,047 4,986 110,000 5~ 10,000 (100,000)
1505 Interest on Idle Cash 1,522 75 600 13~ 100 (500)
--------- --------- --------- --------- -------
Total Cultural Devel Fund 170,569 5,061 110,600 5~ 10,100 (100,500)
248 STORM DRAIN CONSTRUCTION
1505 Interest on Idle Cash 211,545 6,504 129,000 ' 5~ 13,000 (116,000;
1818 Stonn Drain Fee 423,222' 108,909 360,000 30~ 225,000 (135,000;
1945 Construction Reimbursmt 0 0 3,585,000 O~ 875,000 ~2,110,000:
1819 Drainage Fee 12,851 0 0 O~ 0 0
--------- ------ ------- -------- ---------
Total Stonn Drain Fund 647,618 115,413 4,074,000 3~ 1,113,000 (2,961,000:
250 TRAFFIC SYSTEMS CONSTR FUND
1505 Interest on Idle Cash 0 1,242 19,000 7~ 10,000 (9,000:
1630 State Aid-Street Const 0 0 366,000 O~ 0 (366,000;
1803 Traffic System Fees 0 20,937 350,000 6~ 50,000 (300,000;
-------- ------- -------- -------- --------
Total Traffic Systems Fund 0 22,179 735,000 3~ 60,000 (675,000:
257 STREET LIGHT/SWEEPING DIST 3,101,224 2,117,817 4,362,000 49~ 4,362,000 0
629 LIA8ILITY INSURANCE FUND
1505 Interest on Idle Cash 0 88,863 100,000 89~ 100,000 0
1670 EDA Reimbursement 105,000 50,572 60,000 84~ 60,000 0
1897 Interdepartmental 2,275,300 1,080,550 2,316,000 47" 2,316,000 0
1901 Misc. Receipts 0 0 0 O~ 0 0
1906 Water Department 38,432 10,630 32,100 33~ 32,100 0
, 1924 Damage Claim Recovery 52,937 48,583 130,000 37~ 100,000 (30,000:
~:
fJ -------- ------- ------- ------- ----
Total Liability Insurance 2,471,669 1,279,198 2,638,100 48~ 2,608,100 (30,000:
630 TELEPHONE SUPPORT FUND
1541 Telephone Commission 18,542 6,018 16,800 36~ 12,000 (4,800:
1893 Water Dept. Receipts 46,442 0 104,900 0% 104,900 0
1670 EDA Reimbursement 80,196 1,242 85,700 1~ 85,700 0
1897 Interd~partmental 514,307 431,121 578,000 75% 762,000 184,000
1901 Miscellaneous Receipts 425 0 0 0% 0 0
1903 Refunds and Rebates 1,602 805 0 0% 1,600 1,600
--------- --------- --------- --------- --------
Total Telephone Support Fd 661,514 439,186 785,400 56% 966,200 180,800
I II '.~U.WUDUIT-U-c
CITY OF SAN BERNARDINO
MI.R REVENUE REPORT FOR NON-GEN.A1NDS
FISCAL YEAR 1994 - 1995
DESCRIPTION
635 MOTOR POOL FUND
1670 EDA Reimbursement
1897 Interdepartmental
1924 Damage Claim Recovery
Total Motor Pool Fund
678 WORKERS' COMPENSATION FUND
1505 Interest on Idle Cash
1670 EDA Reimbursement
1897 Interdepartmental
1899 Premiums
1901 Misc Receipts
1906 Water Department
1924 Damage Claim Recovery
REVISED
ACTUAL DEC YTD BUDGET FY95 ESTIMATE
1993-1994 FY 94-95 FY 94-95 ~ COl FY 94-95
--------- ---------
6,565
3,591,273
1,113
o
1,895,794
552
o
3,763,600
o
--------- --------- ---------
OVER/
(UNDER)
FY95 BUD
-------- --------
D~ 0
50~ 3,763,600
O~ 0
3,598,951 1,896,346 3,763,600 50~ 3,763,600
62,355
11,060
1,784,100
17 , 300
8,549
187,982
16,181
685
10,000
995,932
15,909
o
107,032
43,823
--------- ---------
o
11,100
1,953,900
o
o
53,500
o
O~
90~
51~
O~
O~
200~
O~
1,000
11,100
1,991,800
15,900
o
200,000
60,000
Total Workers' Compo Fund 2,087,527 1,173,381 2,018,500 58~ 2,279,800
679 Management Information Services
1505 Interest on Idle Cash
1670 EDA Reimbursement
1897 Interdepartmental
1901 Miscellaneous Receipts
1903 Refunds & Rebates
1922 Sale of Property
Total MIS Fund
o
26
1,023,900
2,744
416
o
o
2,781
617 , 050
785
o
o
o
o
1,079,100
o
o
5,000
1,027,086
--------- --------- ---------
O~ 0
O~ 5,000
57~ 1,079,100
O~ 2,000
O~ 0
O~ 0
620,616 1,084,100 57~ 1,086,100
o
o
o
o
1,000
o
37,900
15,900
o
146,500
60,000
261,300
'" .
o
5,000
o
2,000 '
o
(5,000
2,000
GRAND TOTAL
---------- ---------- ---------- --------- --------
---------- ---------- ---------- ---- --------- --------
40,268,390 18,907,909 43,155,150 44~ 39,024,400 (4,130,750
---------- ---------- ---------- --------- --------
---------- ---------- ---------- ---- --------- --------
.
.
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1994 - 1995
--------------------------------
TRANSFERS - IN
TO GENERAL FUND:
*From Special Gas Tax For -
Street Maintenance
*From Traffic Safety For -
Police Costs
*From 1/2 Cent Sales & Road Tax For -
Administration
*From Cultural Development Fund For -
Funding Fine Arts and Civic and
Promotional Costs
*From Traffic Systems Constructions For -
Administration
*From Parking District For -
Debt Service Payment
*From Rideshare Fund For -
Engineering Costs
*From Emergency Fund For -
Disaster Expenses
*From SB 300 For -
Administration
*From Storm Drain Construction For -
Administration
..,
,
>,
*From Street Light/Sweeping For -
Administration
*From Sewer Line Maintenance Fund For -
Maintenance on Sewer Lines 1,155,900
Administration 225,500
TOTAL TRANSFERS INTO GENERAL FUND
TO ANIMAL CONTROL FUND:
*From General Fund For -
2,065,800
101,000
200,000
10,100
'" -
200,000
202,200
45,000
404,000
50,000
230,500
934,300
1,381,400
$5,824,300
295,700
.
.
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1994 - 1995
-------------
TRANSFERS - IN
Operating Costs
TO LIBRARY FUND:
*From General Fund For -
Operating Costs
TO TELECOMMUNICATIONS:
*From General Fund For -
Operating Costs
TO PUBLIC PARK EXTENSION:
*From General Fund For -
Park Facilities Improvements
TO PARKING DISTRICT:
*From Parking & Business Improvement For -
Administration
TO CERTIFICATES OF PARTICIPATION:
*From General Fund For -
CAD System
TO DEBT SERVICE FUND:
*From Telecommunications For -
COP Payment
TO CONSTRUCTION FUND:
*From Gas Tax Fund For -
Grant Matching Funds
TOTAL OTHER FUNDS
GRAND TOTAL TRANSFERS-IN
I I 'I AITA(;HHENT &
2,742,300
346,900
...
48,000
98,300
107,800
185,700
34,000
$3,858,700
$9,683,000
---------
---------
. .,
CITY OF SAN BERNARDINO ,
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1994 - 1995
TRANSFERS - OUT
FROM GENERAL FUND:
*To Aniamal Control Fund For -
Operating Costs
*To Library Fund For -
Operating Costs
*To Telecommunications For -
Operating Costs
*To Public Park Extension For -
Park Facilities Improvements
*To Certificates of Participation For -
CAD Systam
TOTAL GENERAL FUND
FROM TELECOMMUNICATIONS FUND:
*To Debt Service Fund For -
Certificates of Participation
FROM SPECIAL GAS TAX:
*To General Fund For -
Street Maintenance Costs
*To Construction Fund For -
Grant Matching Funds
FROM TRAFFIC SAFETY:
*To General Fund For -
Police Costs
FROM RIDESHARE FUND:
*To General Fund For -
Engineering Cost
FROM EMERGENCY FUND:
*To General Fund For -
Disaster Expenses
FROM 1/2 CENT SALES AND ROAD TAX:
*To General Fund For -
Administration of Fund
I I I r'------.~ -
$295,700
2,742,300
346,900
48,000
107,800
------
$3,540,700 ... .
185,700
2,065,800
34,000
101,000
45,000
404,000
200,000
,
;
, ,
,
· CITY OF SAN BERNARD~NO ..
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1994 - 1995
TRANSFERS - OUT
FROM PARKING & BUSINESS IMPROVEMENT
*To Parking District For -
Administration of District
FROM PARKING DISTRICT FUND
*To General Fund For -
Debt Service Payment
FROM CULTURAL DEVELOPMENT FUND
*To General Fund For -
Funding Fine Arts and Civic and
Promotional Costs
FROM TRAFFIC SYSTEMS CONSTRUCTION
*To General Fund For -
Administration of Fund
FROM SB 300
*To General Fund For -
Administration of Fund
FROM STORM DRAIN FUND
*To General Fund For -
Administration of Fund
FROM STREET LIGHT/SWEEPING FUND
*To General Fund For -
Administration of Fund
.?
FROM SEWER LINE MAINTENANCE FUND
*To General Fund For -
Maintenance on Sewer Lines
Administration
TOTAL OTHER FUNDS
GRAND TOTAL TRANSFERS-OUT
1,155,900
225,500
I I JTr------.--
98,300
202,200
10,100
'"
200,000
50,000
230,500
934,300
1,381,400
$6,142,300
$9,683,000
---------
---------
II 'I
.
"
'.
.
..<
C I T Y 0 F SAN B ERN A R DIN 0
INTEROFFICE MEMORANDUM
CITY ADMINISTRATOR'S OFFICE
DATE: February 16, 1995
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TO: The Honorable Mayor and Common Council
FROM: Fred Wilson, Assistant City Administrator
SUBJECT: Projections for Next Fiscal Year
COPIES: sl,1auna Clark, City Administrator; Barbara pachon~Firtitce
D~rector
OVERVIEW
The 94-95 mid-year budget analysis is now complete. Based on our
projections, revenues are sufficient to cover expenditures unti~
the end of this fiscal year. However, due to projected declines in
next year's revenue and increases in expenditures, a shortfall is
projected for next fiscal year, 95-96.
BACKGROUND
It is difficult to forecast the city's fiscal position for FY 95-96
due to the inability to predict local economic conditions. In
spite of this difficulty, a preliminary General Fund Balance Report
has been prepared based upon certain assumptions which are
discussed in this report. If the assumptions contained in this
report are realized, it is anticipated that a shortfall in the
General Fund will exist for FY 95-96 in the amount of approximately
$2,463,000. (See Attachment I).
The following assumptions were used in making this projection:
'Assumed revenue collections would remain at the same level as
FY 94/95. As noted in the mid-year budget report, the major
revenue sources including sales tax and utility users tax are
estimated to come in either at or under budget. At this point
in time, no provision was made for revenue growth since actual
collections for the past three years in all major categories
have been flat. In addition, these estimates also assume a
reduction of $200,000 in property taxes as a result of the
property reappraisals recently conducted by the County; a
reduction of $100,000 in EDA reimbursements due to reduced
legal billings and a reduction of $600,000 in general fund
revenues since FY 94-95 was the last year the city received
funds from the settlement of the court fines lawsuit.
,.(EV / S E(J
JlC::<1
. .
'Assumed department expenditures would remain at FY 94-95
expenditure level. with the exception of certain personnel
and other mandatory internal service cost adjustments, it
should be noted that since FY 90-91, real department
expenditures have been either flat or reduced anywhere from 5
to 10% depending upon the department.
'Assumed mandatory Charter Section 186 compensatio~ s~t aside
adjustment in the amount of $1,000,000. '
'Assumed the City would utilize the balance of the f~nds in
the PERS Surplus Asset Credit Account in the: am<l>unt of
$1,440,000. ' '
'Assumed the city would receive budgeted utility tax revenues
from GTE and the various other long ~istance
telecommunications providers. As noted in the Finance
Director's mid-year budget report, the City's utility tax
consultant (MRC) informed the City in July 1994, thatGTB may
be incorrectly calculating its utility users taxpa~ent to
the City. The City has experienced about an $8D,OOO/month
decrease in revenues. The shortfall can be tracf:<'- to a
billing changeover implemented by GTE. MRC has attemp ed ovel;
the past several months to perform an audit of ~TE utility
user taxes. If this issue is not resolved by yearend, we
will bring options back to the Mayor and Common Council that
may need to be pursued to address this issue.
The first year debt service payment for the new police facility was
not factored into FY 95-96 since a capitalized interest fund was
provided for in the bond issue. This fund will make &ts own
payments for the first 18 months. The annual payments; af er this
time frame will be approximately $497,000/year for 30 yea ,s.
Provided in Attachment II is a summary of the ma or new
programs/costs to be funded from the General Fund. ; Th' s list
includes those programs or facilities which have beenipr ~iously
authorized by the Mayor and Common Council. For FY 95 9'6, the
total cost is $1,074,400. with the exception of he new
police facility maintenance and operation costs, these, it ms have
been factored into the projected FY 95-96 budget.
STATE BUDGET IMPACT
The Governor released his proposed 1995-96 state budget on ~anuary
10, 1995. This proposed budget, unlike the last severa 'years,
does not reflect a decreasing fiscal outlook that is more egative
than the fiscal outlook at the time the current year bu get was
enacted.
There are no prOV1Slons in the budget reducing the CitY'Sihare of
property tax, vehicle license fees or fines and penalti s. The
budget also proposes a shift of $100 million in transp rt..tion
funds away from the State and Local Partnership Progr~m 0 ~ther
-2-
II 11
.
.
transportation programs.
The Governor's proposed budget is the starting point for discussion
and debate on the 1995-96 state budget. Changes in revenue and
expenditure forecasts can drastically change the budget outlook.
SUMMARY
A General Fund shortfall for FY 95-96 is projected in the amount of
approximately $2,463,000 based upon certain revenue and expenditure
assumptions which have been discussed in this report. As part of
the FY 95-96 budget preparation process which will be underway in
March/April, a revised projection will be made for revenues and
expenditures to better reflect the city's actual budget status.
Administrative staff is currently developing strategies to be
implemented this fiscal year to diminish the projected shortfall
~~cal year.
Assistant City Administrator
FAW/md
-3-
..
I II II
ATTACHMENT I
.
CITY OF SAN BERNARD~
PROJECTED GENERAL FUND BALANCE REPORT
FISCAL YEAR 1995-1996
VARIANCE
ESTIMATE ESTIMATE FAVORABLE/
DESCRIPTION FY 1994 - 1995 FY 1995 - 1996 (UNFAVORABLE)
----------- --------- ---------
Beginning Balance 3,810,000 1 ,936,900 (1,873,100)
Estimated Revenues * 66,431,900 65,531,900 (900,000)
Transfers In 5,824,300 5,253,800 (570,500)
-------- ---- -------
Total Available for Budget 76,066,200 72,722,600 (3,343,600)
Projected Expenditure Budget ** 71,728,600 72,085,300 (356,700)
PERS Surplus Asset Credit (1,140,000) (1,440,000) 300,000
Additional 186 Compensation 0 1,000,000 (1,000,;000)
.
----
Revised Expenditure Budget 70,588,600 71,645,300 (1,056,700)
Transfers Out 3,540,700 3,540,700 0
----- ----
Total BUdget Expenses 74,129,300 75,186,000 (1,056,700)
Ending Balance 1,936,900 - (2,463,400) (4,400,300)
---------- ---------- ----------
---------- ---------- ----------
*FY 95-96 estimates assume same revenue collections as FY 94-95 minus $600,000 from
General Fines, $100,000 from EDA Reimbursment, and $200,000 Prop. Tax.
Both FY 94-95 and FY 95-96 Utility Tax revenues assume GTE w111 pay same
as FY 93-94 collections. Currently revenues are below th1s estimate but MRC
is conducting an audit of GTE payments.
**FY 94-95 are estimated actual expenditures. FY 95-96 are the original FY 94-95
bUdgeted amounts plus increases for all MOU negotiated increases.
. .
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