HomeMy WebLinkAbout28-Finance - Budget
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
Council Date: 7/16/07
Subject: Resolution approving and
adopting the Final Budget for FY
2007-2008 and establishing the City's
Appropriation Limit as required by
Article XIII B of the California State
Constitution.
From: Barbara Pachon, Finance
Director
Dept: Finance
Synopsis of Previous Council Action:
June 29, 2006
Resolution 2006-235 adopted approving the City of San Bernardino's final budget
for Fiscal Year 2006-2007.
June 7, 2007
Budget Deliberations - Fiscal Year 2007-2008 - Meeting of the Mayor and
Common Council to discuss and take possible action concerning proposed City
and EDA budgets (No Action Taken)
June 21, 2007
Resolution 2007-206 authorizing the City of San Bernardino to establish 2007-
2008 expenditures for the month of July, 2007 only, at one-twelfth the proposed
levels contained in the preliminary detail budget for the 2007-2008 Fiscal Year, or
as needed to pay the authorized costs incurred for the month of July, 2007 only,
pending final approval of the 2007-2008 budget.
July 2, 2007.
That the ad hoc budget committee meet with the EDA Director and EDA Counsel
to discuss the budgetary ideas presented at this meeting; and come back to the
meeting of July 16, 2007 with some recommendations.
July 12, 2007
The ad hoc budget committee met with EDA and City Staff and discussed
budgetary ideas and made recommendations to bring back to the July 16, 2007
Council meeting.
Recommended motion (s):
Resolution of the Mayor and Common Council approving and adopting the City of San
Bernardino's Final Budget for Fiscal Year 2007/08 and establishing the City's
appropriation limit as required by Article XXIII B of the California State Constitution;
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Sigmfture
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached: Staff Report/Schedules
Ward: All
FUNDING REQUIREMENTS:
Amount: See attached schedules
Source: See attached schedules
Finance:
Agenda Item No. ;Z g
7-/(P- 07
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
SUBJECT
Resolution approving and adopting the final budget for Fiscal Year 2007-2008 and establishing the
City's Appropriation Limit as required by Article XIII B ofthe California State Constitution.
BACKGROUND
General Fund
At the June tn meeting of the Mayor and Common Council, the FY 2007-2008 Preliminary Budget
was presented with a total projected budgeted reserve of $11,472,900. (A complete detailed
overview of the Preliminary Budget - both revenues and expenditures - can be found in the
Preliminary Budget document directly behind the City Manager's budget transmittal letter.) Based
on meetings with the Budget Ad-Hoc Committee and the Mayor and Council, as well as the
availability of updated revenue information, the projected budget reserve has now been modified to
$10,874,000. The proposed budget is balanced, despite a number of factors that are adversely
impacting the General Fund. The strong revenue growth over the last several years, particularly in
sales tax, property tax, an development fee revenues, has apparently peaked, and several key
revenues are projected to be stagnant or decline slightly. Most significantly, the City's largest single
source of revenue, sales tax, is now projected to bring in $2 million less than was projected during
the mid-year budget review. Property tax is similarly expected to bring in less revenue than
originally projected. As it is unclear how long these negative trends will continue, the proposed FY
2007-08 Budget assumes that overall General Fund revenues will grow only by approximately .1 %
(not including the recently approve Measure Z District Tax) in FY 2007-08.
With the exception of the Measure Z spending plan, it should also be noted that the proposed FY
2007 -08 budget includes very few requests from departments for additional expenditures.
Departments generally have been held to the same budget funding levels as FY 2006-07 (with
mandatory increases related to pay, benefits and internal service charges factored in). In most cases
there are no additional programmatic or capital purchases, except to cover costs related to new
mandates, uncontrollable expenses, and employee safety. Implementation of the
Classification/Compensation Study for non-sworn employees and enhanced retirement benefits for
the miscellaneous bargaining groups have been budgeted. All of these changes from the prior fiscal
year are discussed in detail in the Budget Overview section of the Preliminary Budget Document.
Also included in the Preliminary Budget is a detailed expenditure plan (also presented to the Mayor
and Council by the Police Chief at the June 7th budget meeting) for "Measure Z" funds. In April of
2007 the .25% Measure Z district tax became effective. A new division to track expenditures
related to Measure Z was set up in the Police Department's budget. Total Police Department
expenditures budgeted with Measure Z funds are $4,725,100.
The Measure Z expenditure budget calls for the hiring of 17 additional sworn police personnel and
7 police support personnel added incrementally during FY 2007-08 (for a total of 24 positions).
The 17 sworn positions are called for in the Police Department's Combined Hiring Plan, and
represent the net number of new officers the Police Chief believes can be hired during the fiscal
year, taking into account attrition rates, police academy timing, and other factors. $950,000 for
overtime to continue deploying Crime Impact Teams has also been factored into the Measure Z
budget.
The Measure Z budget also includes funding for the incremental cost of the 17 police positions
partially funded in FY 2006-07 (the General Fund will continue to pick up $857,900 of the costs
associated with the positions added in FY 2006-07).
Looking to the future, several other factors promise to make our City Budget an even more difficult
challenge next year. It is projected that our PERS costs for safety and miscellaneous employees will
continue to increase over the next few years. Competitive pressures in the labor market have made
it necessary to enhance employee benefits, but these come at an increased cost.
Preliminarv to Final Bud~et
Staff is recommending adoption of the FY 2007-08 Preliminary Budget as presented at the June 7th
meeting amended for the following changes (also itemized on Exhibit "A"):
. At the July 12, 2007 meeting of the Budget Ad-Hoc Committee, staff recommended (and the
Budget Ad-Hoc Committee concurred) that the following eligible City expenditures be paid for
by EDA with Tax Increment funds (approved for FY 2007-08 only):
. $ 460,000 payment to the San Bernardino Convention and Visitors Bureau
. $ 493,100 COP payment for the Central Police Department building
. $ 267,100 Police costs related to the Carousel Mall
. $ 100,000 in City overhead and costs related to EDA positions
Total $1,320,900
. The Budget Ad-Hoc Committee also concurred with the recommendation to reduce the
estimated expenditure savings estimate ("vacancy factor") by the amount of new revenue to be
received from EDA's tax increment monies, $1,320,900. This reduces the vacancy factor from
$3,000,000 to an easier to attain goal of $1,679,100.
. Based on the most recent estimated payment received from the State Board of Equalization
(BOE), the projection for FY 2006-07 Measure Z District tax revenues has been reduced by
$161,800 and the projection for FY 2007-08 has been reduced by $437,100, for a net reduction
of$598,900 in available Measure Z funds.
. The Mayor has requested that $50,000 be added to the Parks, Recreation and Community
Services budget for summer youth internship/employment opportunities. This level of funding
is expected to cover approximately 50 summer youth internships. The Mayor has proposed to
fund this program in FY 2007-08 with $50,000 originally included in his department's budget
for office renovations and space reconfiguration. There is no net effect to the General Fund
from this change - the budget for the Mayor's Office has been decreased by $50,000 and the
Parks and Recreation budget has been increased by $50,000.
. Transfers-In to the General Fund are increased by $115,000. Included in the Preliminary
Budget document were the expenditures associated with the operation of the Verdemont Fire
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Station, however revenues estimated to be collected from the Verdemont Fire Station
Community Facilities District (CFD # 1033) were not factored in. In accordance with
accounting policies related to the CFD, revenues are collected and deposited into the CFD fund
and then transferred into the General Fund to cover operating and maintenance costs related to
the Verdemont Fire Station.
. The Library's expenditure budget has been increased by $28,000. The Library Board has
expressed a need for additional funds to supplement the Library's book budget. $28,000 has
been added for FY 2007-08 until this need can be further evaluated in the context of prioritizing
all unfunded City needs. The Library has also requested that expenditures related to funds
received from the State Public Library be tracked in a separate division within the Library Fund.
There is no impact to the budget for this change, it is for tracking purposes only. This change
will be reflected in the final budget document when printed.
. The Information Technology Department's budget has been increased by $117,200. $75,000
has been added to the Information Services expenditure budget for debt service on a new
financial software system and $42,200 has been added for the purchase of a GIS software
module for Development Services. These items are funded through a combination of increased
IT chargebacks to departments and use of available funds in the IT Fund's undesignated fund
balance. (On an accounting note, the allocation of IT charge backs among departments has
changed slightly from the Preliminary Budget as a result of these changes.)
The City is currently utilizing an out-dated system over 10 years old that is being phased out by
the software vendor. The shortcomings of the system were also discussed in the recent citywide
management audit. The software vendor has advised us that eventually they will provide only
minimal maintenance and support. Adequate financial software is an essential City operating
need that effects critical functions in the City (payroll, accounts payable, budget, purchasing and
accounting are all elements of a financial software system). The Finance Department will
research options and return to the Mayor and Council at a later date with a recommendation.
The addition of an Accela GIS software module to the Permits Plus server will integrate the
City's GIS system with the Development Services' permit processing and tracking system. This
will provide ready access to information needed by Plans Examiners, Building Inspectors,
Planners and Engineers, thereby reducing research and processing times and allow staff to
provide enhanced customer service. The addition of the module was a recommendation from
both the Process Improvement Program (PIP) and the Development Services Action Plan
(DSAP).
. At the time the Preliminary Budget document was printed, the allocation of $153,000 in Asset
Forfeiture Drug/Gang funds had not been finalized. The Police Department has since worked
with the Parks and Recreation Department to determine what recreation costs would be eligible
for use with Asset Forfeiture Drug/Gang funds. Accordingly, line items have been reallocated
but there is no net change in funding amount. These changes will be reflected in the FY 2007-
08 Final Budget document when printed.
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The impact to the General Fund (not including Measure Z) if the recommendations above are
approved (also described on Exhibit "A") is minimal; increased transfers-in will offset increased
expenditures so that the net impact of these changes to the General Fund is $0.
Capital Proiects
The Development Services Department will be presenting the 5-year CIP for approval to the Mayor
and Council at a future date. Once the Mayor and Council approve the 5-Year CIP, a motion will
be needed to amend the FY 2007-2008 Adopted Budget to include projects scheduled for FY 2007-
2008.
Other Funds
All other City funds are also included one the attached schedules for final budget adoption. These
funds were included in the Preliminary Budget document. The only change from the Preliminary
Budget (in addition to the changes to the Information Technology Budget described above) is to the
Refuse Fund's revenues. Included in the Preliminary Refuse Budget were expenditures related to
the purchase and financing of 20 LNG powered refuse trucks. However, grant revenue
reimbursement (AQMD "Carl Moyer" grant) of approximately $460,600 related to this purchase
was not factored into the Preliminary Budget. Addition of this revenue to the Refuse Budget will
increase the estimated ending fund balance by $460,600.
FINANCIAL IMP ACT
Total General Fund revenues, transfers-in and beginning fund balance are budgeted at $160,393,900
for FY 2007-2008. Total expenditures and transfers-out total $149,519,900 leaving a projected
General Fund budgeted reserve of $10,874,000. Of this $10,874,000, $1,261,000 is designated
specifically for future PERS Safety costs, $2,357,800 is designated to cover future revenue
shortfalls, $287,800 is restricted to Measure Z spending policies, and $20,900 is related to the
Police Department's "tow fee set aside" program to fund motor officers.
RECOMMENDATION
Adopt Resolution.
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RESOLUTION NO
RESOLUTION OF THE MAYOR AND COMMON COUNCIL APPROVING
AND ADOPTING THE CITY OF SAN BERNARDINO'S FINAL BUDGET FOR
FISCAL YEAR .2007-2008 AND ESTABLISHING THE CITY'S
APPROPRIATION LIMIT AS REQUIRED BY ARTICLE XXIII B OF THE
CALIFORNIA STATE CONSTITUTION.
WHEREAS, the Preliminary Annual Budget of the City of San Bernardino for
Fiscal Year 2007-2008 as amended and conditioned by orders of the Mayor and
Common Council is attached to and incorporated herein as Exhibits A and B, and
Schedules I through 18; and
WHEREAS, Article XlII B of the Constitution of the State of California as
proposed by the Initiative Measure approved by the people at the special statewide
election held on November 6, 1979, provides that the total annual appropriations subject
to limitation of each local government shall not exceed the appropriations limit of such
entity for the prior year adjusted for changes in the cost of living and population except
as otherwise specifically provided for said Article; and
WHEREAS, Section 7910 of the Govenlll.ent Code provides that each year the
governing body of each local jurisdiction shall, by resolution, establish its appropriations
limit for the following fiscal year pursuant to Article XIII B at a regularly scheduled
meeting or a noticed special meeting and that fifteen days prior to such meeting,
documentation used in the determination of the appropriations limit shall be available to
the public; and
WHEREAS, the City Council of the City of San Bernardino wishes to establish
the appropriations limit for fiscal year 2007-2008 for the City of San Bernardino.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL APPROVING
AND ADOPTING THE CITY OF SAN BERNARDINO'S FINAL BUDGET FOR
FISCAL YEAR 2007-2008 AND ESTABLISHING THE CITY'S
APPROPRIATION LIMIT AS REQUIRED BY ARTICLE XIII B OF THE
CALIFORNIA STAT~ CONSTITUTION.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. That certain document entitled "2007-2008 Preliminary Annual
Budget" as amended and conditioned by orders of the Mayor and Common Council, as
attached hereto and incorporated herein as Exhibits A and B, and schedules 1-18; is hereby
approved and adopted as the 2007-2008 Budget of the City of San Bernardino.
SECTION 2. That Position Control Resolution 97-244 be updated to reflect the
changes in authorized positions that were incorporated in the FY 2007-2008 Preliminary
Budget or were authorized by orders of the Mayor and Common Council during budget
deliberations.
SECTION 3. That Salary Resolution 6413 be updated to reflect the changes in
authorized salary ranges that were incorporated in the FY 2007-2008 Preliminary Budget or
were authorized by orders of the Mayor and Common Council during budget deliberations.
SECTION 4. That it is hereby found and determined that the documentation used in
the determination of the appropriations limit for the City of San Bernardino for fiscal year
2007-2008 was available to the public in the Finance Department of said City at least fifteen
days prior to this date.
SECTION 5. That the Appropriations limit for the City of San Bernardino as
established in accordance with Article XlII B of the Constitution of the State of California is
$244,573,669.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL APPROVING
AND ADOPTING THE CITY OF SAN BERNARDINO'S FINAL BUDGET FOR
FISCAL YEAR 2007-2008 AND ESTABLISHING THE CITY'S
APPROPRIATION LIMIT AS REQUIRED BY ARTICLE XIII B OF THE
CALIFORNIA STATE CONSTITUTION.
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the
Mayor and Common Council of the City of San Bernardino at a
meeting
thereof, held on the _ day of
,2007, by the following vote to wit:
COUNCIL MEMBERS
AYES
NAYS
ABSTAIN ABSENT
ESTRADA
BAXTER
BRINKER
DERRY
KELLEY
JOHNSON
MCCAMMACK
CITY CLERK
The foregoing resolution is hereby approved this
day of
Patrick J. Morris, Mayor
City of San Bernardino
Approved as to Form :
By:
26 James F. Penman, City Attorney
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Exhibit "B" (pg 1 of 3)
City of San Bernardino
FY 2007-2008 Appropriations Limit
Article XIlIB of the California Constitution (enacted with the passage of Proposition 4 in
1979 and modified with the passage of Proposition II I in 1990) restricts the
appropriations growth rate for cities and other local jurisdictions. The growth rate is tied
to changes in the population and the change in California Per Capita Personal Income.
On May 1, 2007 the State Department of Finance notified each city of the population
changes and per capita personal income factor to be used in determining appropriation
limits. Effective January 1, 2007, the change in the California Per Capita Personal
Income is 4.42% and the change in the City of San Bernardino's population is 1.67%.
Attached is the City's calculation for the permitted appropriations growth rate based on
the above information from the State.
In accordance with state law, the FY 1986-87 appropriation limit is to be used as the base
year in calculating annual appropriation limits thereafter. The City of San Bernardino's
FY 2007-2008 Appropriation Limit is 3.3523 times the base year limit of $72,956,219
which equals $244,573,669.
Total appropriations for FY 2007-2008, subject to the limitation (see attached) equal
$108,804,300 which is $135,769,369 below the City's FY 2007-2008 Appropriations
limit of$244,573,669.
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"Exhibit B" (pg 3 of 3)
CITY OF SAN BERNARDINO
CALCULATION OF APPROPRIATIONS SUBJECT TO LIMITATION
Fiscal Year 2007-2008
Proceeds Non-Proceeds
Budget of Taxes of Taxes Total
Proceeds of Taxes
Property Tax 38,716,300 38,716,300
Sales & Use Tax 28,150,000 28,150,000
Business License Tax - Revenue 6,100,000 6,100,000
Utility Users Tax 25,250,000 25,250,000
Transient Occupancy Tax 3,000,000 3,000,000
Measure Z District Tax 5,300,000 5,300,000
Sales Tax Public Safety 1,100,000 1,100,000
Other 1,188,000 1,188,000
From State
Motor Vehicle In Lieu 1,300,000 1,300,000
Homeowners Exemption 151,200 151,200
Off Highway Vehicles 3,000 3,000
SB 90 Reimbursements 200,000 200,000
Other 1,797,600 1,797,600
Other Governments
CDBG Reimbursements 2,784,500 2,784,500
SBIM Reimbursement 130,000 130,000
Mutual Aid/Disaster Reimbursement 300,000 300,000
Water Department 3,193,500 3,193,500
Locally Raised
Licenses & Permits 3,544,500 3,544,500
Franchise Fees 3,113,800 3,113,800
Charges for Services 5,692,100 5,692,100
Fines and Penalties 1,335,000 1,335,000
other Miscellaneous
Sale of Property 100,000 100,000
Other 1,727,600 1,727,600
Rents/Commissions 352,600 352,600
Subtotal 108,804,300 25,725,400 134,529,700
Interest Earnings 675,000 675,000
Total of these Funds 108,804,300 26,400,400 135,204,700
Other Funds Not Included 45,538,500 45,538,500
Grand Total Budget ~ 108,804,300 71,938,900 180,743,200
-------
Appropriations Subject
to Limitation
CITY OF SAN BERNARDINO
FY 2007.2008 SUMMARY OF REVENUES, EXPENDITURES, AND TRANSFERS
ESTIMATED ESTIMATED
BALANCE ADDITIONS TOTAL DEDUCTIONS TOTAL BALANCE
FUND / TITLE 7.1-07 REVENUESITRANSFER AVAILABLE EXPENSESITRANSFER DEDUCT 6-30-08
001 GENERAL FUND
004 OLD FIRE FUND
16,159,200 135,204,700 9,030,000 160.393.900 145.343.200 4.176,700 149.519.900 10,874,000
350,000 0 0 350.000 0 350,000 350.000 0
SPECIAL REVENUE FUNDS:
105 LIBRARY 0 191500 2719100 2910600 2910600 0 2910600 0
106 CEMETERY 21000 179 300 0 200 300 172.200 0 172 200 28100
107 CATV 0 65 000 530 600 595 600 595 600 0 595 600 0
108 ASSET FORFEITURE 105 700 161500 0 267 200 209 600 0 209 600 57600
111 AIR QUALlTY.AB 2766 96 600 247 000 0 343 600 118300 140000 258 300 85 300
118 DRUG/GANG (AF) 173 200 24 700 0 197900 153 000 0 153 000 44 900
124 ANIMAL CONTROL 0 1 362 100 476500 1 838 600 1 838 600 0 1,838600 0
128 TRAFFIC SAFETY 0 1 550 000 0 1 550 000 0 1 550 000 1 550 000 0
132 SEWER LINE MAINT 2 300 900 3185000 0 5 485 900 2742800 250 000 2 992 800 2493100
133 BASEBALL STADIUM 0 70 000 85 500 155 500 155 500 0 155 500 0
134 SOCCER FIELD COMPLEX 56 500 502 000 0 558 500 489 200 0 489 200 69 300
137 CFD 1 033-Fire Station M&O 32.700 82,300 0 115.000 0 115,000 115,000 0
TOTAL SPECIAL REVENUES 2,786,600 7,620,400 3,811,700 14,218,700 9,385,400 2,055,000 11,440,400 2,778,300
CAPITAL PROJECT FUNDS:
126 SPECIAL GAS TAX 7200 3 685 000 0 3 692 200 0 2910000 2910000 782 200
129 1/2 CENT SALES & RD TAX 1 018900 3 325 000 0 4 343 900 0 250 000 250 000 4 093 900
135 PROP42 TRAFFIC CONGESTIO 661100 50 000 0 711100 0 0 0 711 100
240 INFRASTRUCTURE LOAN 0 0 0 0 0 0 0 0
241 PUBLIC PARK EXTENSION 4300 0 0 4300 0 0 0 4300
242 STREET CONSTRUCTION 1632 700 0 0 1632 700 0 0 0 1632 700
243 PARK CONSTRUCTION 1343 200 200 000 0 1143 200 0 0 0 1143200
244 CEMETERY CONSTR 29100 4800 0 33 900 0 0 0 33 900
245 SEWER LINE CONSTR 1592600 750 500 0 157900 0 225 000 225 000 (67100
246 PUBLIC IMPROVEMENT 478000 100 000 0 578 000 0 0 0 578000
247 CULTURAL DEVELOPMENT 862 800 520 000 0 1 382 800 0 357 000 357 000 1 025 800
248 STORM DRAIN CONSTR 1815000 1 080 000 0 2 895 000 0 132 700 132 700 2 762 300
250 TRAFFIC SYSTEM CONSTR /392,800 70,000 0 /322,800 0 60,000 60,000 /382,800
TOTAL CAPITAL PROJECTS 2,915,100 9,785,300 0 12,700400 0 3,934,700 3,934 700 8,765 700
ASSESSMENT DISTRICT FUNDS:
251 OTHER ASSESMENT DISTR. 0 48 300 0 48 300 30 000 0 30 000 18300
254 LANDSCAPE DISTRICTS (168000 721 200 0 553 200 721 000 0 721 000 /167800
257 CITY WIDE AD 994 0 8,000 0 8,000 0 8,000 8.000 0
TOTAL ASSESSMENT DISTRICT (168,000 777,500 0 609,500 751,000 8,000 759,000 (149,500
IMPACT FEE FUNDS:
261 LAW ENFORCEMENT DEVEL 139 200 205 000 0 344 200 0 0 0 344,200
262 FIRE PROTECTION DEVEL 229 800 206 000 0 435 800 0 0 0 435 800
263 LOCAL CIRCULATION SYSTEM 126600 332 000 0 458 600 0 0 0 458 600
264 REGIONAL CIRCULATION SYST 2 576 900 1,100000 0 3 676 900 0 0 0 3 676 900
265 LIBRARY FACILITIES 300 30 500 0 30 800 0 0 0 30 800
266 PUBLIC MEETINGS FACILITIES 46100 41000 0 87100 0 0 0 87100
267 AQUATICS CENTER FACILITIES 17100 15500 0 32 600 0 0 0 32 600
268 AB 1600 PARKLAND /223 300 280 000 0 56 700 0 0 0 56 700
269 QUIMBY ACT PARKLAND 22,100 51,000 0 73,100 0 0 0 73,100
TOTAL IMPACT FEE FUNDS 2,934,800 2.261,000 0 5.195,600 0 0 0 5,195,800
DEBT SERVICE FUNDS:
305 AD 985 INDUSTRIAL PKWY 162 500 66 000 0 228 500 66 000 0 66 000 162500
306 AD 987 VERDEMONT AREA 105600 57 700 0 163300 57 700 0 57700 105,600
308 VERDEMONT/IMPRV.LN 1 173200 165000 0 1 338 200 1 338 200 0 1 338 200 0
311 FIRE STATION DS FUND 511 200 140 000 651 200 140 000 140 000 511 200
356 AD 356 NEW PINE AVE (464,900 63.200 0 (401.700 35.500 0 35,500 (437,200
TOTAL DEBT SERVICE FUNDS 1,487,600 491,900 0 1,979,500 1,637,400 0 1.637,400 342,100
ENTERPRISE FUNDS:
527 REFUSE
589 200 25 145 300
65 000 25 799 500 22 658 800 2 682 300 25 341 100
458 400
INTERNAL SERVICE FUNDS:
621 CENTRAL SERVICES FUND 62 600 277 000 0 339 600 277 000 0 277 000 62 600
629 LIABILITY FUND (2 078 300 3 329 500 0 1 251 200 3 244 400 0 3 244 400 1 993 200
630 TELEPHONE SUPPORT 331100 835 200 0 1166300 834 700 0 634 700 331 600
631 UTILITY FUND 367 000 3711300 0 3,344 300 3711300 0 3711 300 (367 000
635 FLEET SERVICES (262 200 7 858 900 300 000 7 896 700 7 858 900 0 7 858 900 37 800
678 WORKER'S COMP 18 299 800 3871 000 0 14 428 800 3 871 000 0 3871 000 18 299 800
679 INFORMATION TECHNOLOGY 850.500 4.792,100 0 5.642,600 5,160.000 0 5,160.000 482.600
TOTAL INTERNAL SERVICE 19,763,100 24,675,000 300,000 15211 900 24 957 300 0 24 957 300 9.745.400
TOTAL ALL FUNDS
17,291,4001205,961,100113,206,700 1236,459,200 1204,733,100 113,206,700 1217,939,800 I 18,519,400 I
1
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2007.2008
GENERAL FUND
PROPOSED BUDGET
FY 07-08
ESTIMATED REVENUE
Property Taxes $ 29,365,900
Other Taxes 76,452,200
Licenses & Permits 9,644,500
Fines and Penalties 1,335,000
Use of Money & Property 1,127,600
Intergovernmental 6,994,800
Charges for Services 5,692,100
Miscellaneous 4,592,600
Total Estimated Revenues $ 135,204,700
Total Transfers In $ 9,030,000
TOTAL ESTIMATED FUNDS AVAILABLE $ 144,234,700
ESTIMATED EXPENDITURES
Mavor $ 1,044,000
Common Council 530,400
Citv Clerk 1,826,100
City Treasurer 176,800
City Attorney 3,298,800
Code Compliance 3746,600
General Government 14,183,400
City Manaqer 828,500
Civil Service 334,800
Human Resource 445,800
Finance 1,659,700
Develooment Services 6,701 000
Fire 32,253,300
Police 63,445,600
Facilities Manaoement 4,159,200
Parks, Recreation, & Comm Service 6,310,500
Public Services 6,077,800
Total Estimated Expenditures $ 147,022,300
Total Estimated Expenditure Savings $ (1,679,100)
Total Transfers Out $ 4,176,700
TOTAL ESTIMATED DEDUCTIONS $ 149,519,900
IEXCESS (DEFICIENCY) AVAILABLE 1 $
IESTIMATED BEGINNING FUND BALANCE 1 $
IESTIMATED ENDING FUND BALANCE I $
(5,285,200)1
16,159,200 I
10,874,000 I
BUDGETED RESERVE
Reserve for PERS Safety Costs 1,261,000
Reserve Future Revenue Shortfalls 2,357,800
Reserve Tow Fee Set Aside 20,900
Reserve Measure Z-Distnct Tax 287,800
General Budget Reserve 6,946,500
BUDGETED RESERVE . $ 10,874,000
IBUDGET EXCESS I (DEFICIENCY)
1$
.1
. Added $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. Use
($3,068,200) in FY 02-03. Borrowed ($3,291,800) in FY 03-04 and in FY 04-05 $3,036,500 was pd back and ($108,200) used,
FY 05-06 added $1,261,000 for future safety PERS and added $1,300,000 in FY 06-07 for future revenue shortages. Added
FY 05-06 savings of $2,018,500 fo replace ($1,681,000) used in FY 06-07 for Charter 186. Added $1,057,800 in FY 06-07
for future revenue shortfalls and added $210,800 Booking Fee excess. FY 07~08 added $20,900 Tow Fee set aside and
$287,800 of Measure Z~Djstrict Tax not appropriated yet2
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
FISCAL YEAR 2007-2008
GENERAL FUND - Measure Z
ESTIMATED REVENUE
District Tax Revenues
Total Estimated Revenues
Total Transfers In
TOTAL ESTIMATED FUNDS AVAILABLE
ESTIMATED EXPENDITURES
Police
Parks, Recreation, & Comm Service
Total Estimated Expenditures
Total Estimated Expenditure Savings
Total Transfers Out
TOTAL ESTIMATED DEDUCTIONS
EXCESS (DEFICIENCY) AVAILABLE
ESTIMATED BEGINNING FUND BALANCE
ESTIMATED ENDING FUND BALANCE
BUDGETED RESERVE
Reserve Measure Z-District Tax
BUDGETED RESERVE .
BUDGET EXCESS I (DEFICIENCY)
3
ESTIMATE
ACTUAL
FY 2006-2007
1,162,900
$ 1,162,900
$ -
$ 1,162,900
1 ,450,000
-
-
-
$ 1,450,000
$ -
$ -
$ 1,450,000
$ (287,100)
$ -
$ (287,100)
-
-
-
$ -
$ (287,100)
PROPOSED
BUDGET
FY 2007-2008
5,300,000
$ 5,300,000
$ -
$ 5,300,000
$ -
4,725,100
-
-
-
$ 4,725,100
$ -
$ -
$ 4,725,100
$ 574,900
$ (287,100)
$ 287,800
-
287,800
-
$ 287,800
$ -
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
DESCRIPTION
ACTUAL ACTUAL ACTUAL ESTIMATE PROPOSED
2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
PROPERTY TAXES
4001 Current Secured 7,385,445 8,031,237 8,823,702 10,025,000 10,825,000
4002 Current Unsecured 449,712 422,989 532,644 550,000 550,000
4003 Prior Taxes 388,958 414,896 389,394 400,000 400,000
4006 Supplemental 439,855 971,264 1,872,592 2,250,000 1,200,000
4005 Other 123,995 116,891 118,315 120,000 120,000
4007 Prop Tx In Lieu of VLF 0 8,616,891 11,357,073 14,870,900 16,270,900
Total Taxes 8,787,965 18,574,168 23,093,720 28,215,900 29,365,900
OTHER TAXES
4221 Sales Tax 32,277,342 26,812,240 28,371,610 26,500,000 28,150,000
4220 Prop Tx In Liew of Sales Tax 0 7,956,607 8,381,485 9,517,000 9,350,400
4224 Utility User Tax 21,802,368 22,477,545 24,093,905 25,500,000 25,250,000
4201/14 Franchise Tax 2,796,721 2,849,384 3,055,990 3,094,300 3,113,800
4222 Transient Occupancy 2,797,346 2,978,161 2,907,811 3,000,000 3,000,000
4223 Prop. Transfer Tax 795,166 962,332 1,211,862 950,000 900,000
4225 Sales Tax Public Safety 701,088 791,238 903,483 990,000 1,100,000
4215 Tow Franchise 288,000 288,000 288,000 288,000 288,000
4227 Measure Z - District Tax 0 0 0 1,162,900 5,300,000
Total Taxes 61,458,031 65,115,507 69,214,146 71,002,200 76,452,200
LICENSES AND PERMITS
4301 Business Reaistration 4,808,603 5,331,167 5,820,218 6,000,000 6,100,000
4330 Buildina Permits 618,186 991,282 1,011,971 915,000 900,000
4331 Mechanical Permits 254,562 353,560 284,854 300,000 300 000
4362 On Site Inspection Fees 291,009 617,857 436,516 1,350,000 600,000
4363 On Site Plan Check 148,306 334,553 501,117 750,000 500,000
4361 Construction Permits 219,585 221 ,464 209,560 285,000 250,000
4342 EMS Membership 17,477 9,362 17,155 1,000 1,000
4336 Fire Code Permits 229,305 247,467 282,345 330,000 330,000
4337 Fire Plan Check 129,655 196,414 189,383 210,000 190,000
4339 Sale of Fire Reports 0 0 1,167 0 0
4351 Street Cut Permits 126,328 38,565 192,084 150,000 150,000
4333 Mobile Home Park Permit 29,487 29,128 30,638 30,500 30,500
4352 Misc Licenses & Permits 90,632 120,252 157,967 290,000 250,000
4303 Misc City Clerk Permits 10,546 4,632 10,847 10,000 10,000
4304 Misc Plan nino Permits 24,911 22,986 21,028 23,000 23, 000
4360 Grading Permits 11,250 10,262 9,597 25,000 10,000
Total License & Permit 7,009,842 8,528,951 9,176,447 10,669,500 9,644,500
FINES AND PENALTIES
4420 Parkina Citations 868,945 1,055,882 967,033 900,000 1,000,000
4410 General Fines 203,692 143,149 137,959 160,000 150,000
4411 Code Admin. Citations 0 45,358 68,699 98,000 100,000
4412 Fire Admin. Citations 315 1,640 79,606 85,000 85,000
4421 Vehicle Abatement Fines 176 5,314 2,090 0 0
Total Fines/Penalties 1,073,128 1,251,343 1,255,387 1,243,000 1,335,000
USE OF MONEY AND PROPERTY
4505 Interest Earnings (64,422 728,231 521,987 675,000 675,000
4520 Land & Buildina Rental 270,033 329,912 322,238 270,000 270,000
4530 Parkina Rental Fee 47,474 33,297 19,958 37,600 37,600
4922-26 Sale of Property 611,631 35,736 78,971 141,000 100,000
4540 Vending Machine Commission 44,760 42,279 43,630 45,000 45,000
Total Money & Property 909,476 1,169,455 986,784 1,168,600 1,127,600
4
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
DESCRIPTION
ACTUAL ACTUAL ACTUAL ESTIMATE PROPOSED
2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
INTERGOVERNMENTAL
4603 Motor Vehicle In Lieu 8,884,781 4,307,625 1,387,034 1,300,000 1,300,000
4621 Bookino Fee Subvention 689,066 689,066 0 354,700 354,700
4622 ERAF Subvention 0 0 0 0 0
4670 EDA & CDBG Reimbursement 2,717,974 2,994,006 2,873,636 3,625,600 4,056,400
4651 Constrution Reimbursement 0 0 0 59,900 0
4606 Homeowner's Exemotion 156,542 147,318 151,359 151,200 151,200
4616 POST 142,444 122,691 155,903 150,000 150,000
4625 State-Mandated Costs 0 75,123 179,312 865,000 200,000
4673 Water Reimbursement 166,140 345,380 320,750 318,900 328,500
4671 SBIM Reimbursement 124,244 131,606 131,600 130,000 130,000
4615 Disaster Preo.Prooram 27,181 22,279 0 42,100 21,000
4607 Off-HTc;hwav Vehicle Tax 4,157 7,060 3,046 3,000 3,000
4619 Mutual Aid/Disaster Reimb. 247,685 161,020 416,117 575,000 300,000
Totallnteroovernmental 13,160,214 9,003,174 5,618,757 7,575,400 6,994,800
CHARGES FOR SERVICE
4731 Plan Check Fee 339,434 473,984 740,971 550,000 550,000
4789 Archival Fee - Devel Servs 12,818 37,950 37,983 45,000 45,000
4880 EMS User Fee 498,559 386,507 347,976 231,900 230,000
4798 Storm Drain UtiliiV Fee 256,644 284,584 268,070 270,000 270,000
4815 Weed Abatement 322,678 490,903 268,847 260,000 260,000
4733 Buildino Demolition 609,035 1,198,878 997,521 865,000 500,000
4714 Plannino DeveID PrOTect 537,164 158,979 269,658 425,000 380,000
4305 Annual Alarm Permits 216,805 219,317 215,753 226,000 226,000
4780 Mise Develon Servs Charnes 28,917 29,831 55,251 108,000 50,000
4766 Buildinn Permit Review 6,836 7,739 9,341 40,000 30,000
4720 Plan Review Fee 95,059 250,519 207,784 250,000 230,000
4784 Plan Subdivision File Fee 177,119 263,353 297,032 375,000 300,000
4785 Non Subdivision Str Imn 43,991 109,471 178,392 118,000 100,000
4711 PW Subdivision File Fee 100,858 139,070 180,940 150,000 150,000
4718 Environmental 25,448 18,313 27,896 16,500 20,000
4735 Release Notice of Pendencv 16,047 18,281 10,857 10,000 10,000
4863 Class Re;listration Fee 19,815 17,556 12,326 31,000 35,000
4862 Park Enernv Fee 8,853 5,593 17,047 5,000 5,000
4707 Passoort Fees 85,891 76,051 72,656 100,000 100,000
4702 Countv Contract 250,000 250,000 250,000 487,000 487,000
4864 SwimminaPool Fee 50,273 56,796 72,335 45,000 45 000
4861 Proorm/FacljjiV Use Fee 36,666 55,022 63,559 64,200 65,000
4865 Non-Resident Fees 1,605 2,611 2,850 3,000 3,000
4710 Mise Planninn/Buildinn 63,797 63,661 142,112 137,000 150,000
4743 Towinn Release Fee 153,900 222,020 294,462 400,000 400,000
4790-6 Sional MainVEnerov 17,342 13,634 29,255 20,000 20,000
4802 Str LTc;ht Enerav Fee 37,821 26,772 18,523 18,000 18,000
4701 Election Filinn Fee 10,120 0 18,628 1,600 1,600
4747 False Alarm Fee 54,013 53,005 86,185 90,000 90,000
4810 Misc. Develooment Services 6,979 6,747 6,747 6,000 6,000
4705 Utilitv Collection Fee 40,339 36,151 49,131 50,100 50,100
4708 Fire Traininn Anreement 0 0 33,821 57,800 57,800
4881 Paramedic Reimb Contract 280,723 259,129 259,129 259,100 259,100
4751 Fire Aoartment Insoections 21,675 0 0 0 0
4752 Fireworks Renulatorv Fee 0 425 98,337 101,000 101,000
4753 Fire Archival Fee 0 1,305 2,162 2,500 2,500
4754 Fire Business Occuo Inso Fee 0 32,200 50,447 40,000 50,000
4755 Fire Rentallnsnections 0 137,101 390,612 392,900 395,000
Total Charaes 4,427,224 5,403,458 6,084,596 6,251,600 5,692,100
5
CITY OF SAN BERNARDINO
GENERAL FUND REVENUE REPORT
FISCAL YEAR 2007-2008
ACTUAL ACTUAL ACTUAL ESTIMATE PROPOSED
DESCRIPTION 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
MISCELLANEOUS
4906 Water Fund Contr. 1,957,748 1,889,149 1,933,876 2,320,000 2,350,000
4930 Sewer Contr. - Water 0 500,000 500,000 500,000 515,000
4931 Water Land Sales 0 221,116 88,184 3,000 0
4910 Admin Service Charne 345,682 349,600 349,600 349,600 349,600
4901 Misc. Other Revenue 285,688 56,922 125,742 492,700 100,000
4912 Off Track Bettino 198,217 154,677 162,341 140,000 150,000
4741 Sale of Photos IRenorts 139,279 129,667 126,658 125,000 125,000
4740-5 Police Misc. Recej.;js 800,539 763,659 814,838 815,000 860,000
4746 Pronertv Auction 2,945 14,093 5,005 7,000 7,000
4911 Restitutions 37,170 22,350 13,002 20,000 20,000
4905 Litination Settlement 32,484 0 32,850 500 58,500
4904 Drunk Driver Reimburmt. 1,237 1,251 620 100 500
4928 BookinaFee Reimburmt. 14,986 7,767 3,773 2,000 2,000
4750 Investlnation Fee 13,348 19,876 12,920 15,000 15,000
4924 Damaoe Clain Recoverv 18,009 24,420 19,527 40,000 40,000
Total Miscellaneous 3,847,332 4,154,547 4,188,936 4,829,900 4,592,600
I TOTAL GENERAL FUND
1100,673,2121113,200,6031119,618,7731130,956,100 1135,204,700 I
6
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2007 - 2008
DESCRIPTION
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
105 LIBRARY FUND
4618 State Aid-Libraries 87,187 78,971 78,463 116,500 116,500
4850 Miscellaneous Receiots 20,695 22,343 19,092 20,000 20,000
4851 Librarv Fines 65,472 62,608 58,360 55,000 55,000
Total Library Fund 173,354 163,922 155,915 191,500 191,500
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 70,000 70,000
4776 Sale of Vases 1,639 1,396 1,206 2,100 2,100
4777 Sale Concrete Boxes 30,287 28,073 24,229 27,800 27,800
4778 Sale Cemetery Plots 63 327 58,937 57,560 61,900 61,900
4901 Mise, Receipts 2,000 0 0 6,000 2,000
Total Cemetery Fund 175,460 168,407 165,387 183,300 179,300
107 CABLE TV FUND
4922 Sale of EauiomenVServices 76,093 92,142 63,630 65,200 65,000
Total Cable TV Fund 76,093 92,142 63,630 65,200 65,000
108 ASSET FORFEITURE FUND
4505 Interest on Idle Cash 9,070 4,698 0 1,500 1,500
4672 Asset Forfeiture Federal DOJ 63,429 29,490 1,592 140,000 35,000
4927 Asset Forfeiture 380,634 138,328 124,342 80,000 125,000
Total Asset Forfeiture Fund 453,133 172,516 125,934 221,500 161,500
111 AIR QUALlTY-AB 2766 FUND
4505 Interest on Idle Cash 1,834 1,616 1,390 1,000 1,000
4626 Rideshare Reimbursement 228,012 235,451 246,983 241,000 241,000
4901 Mise, Receiots 0 0 0 0 0
4906 Water Department 3,045 5,000 5,000 5,000 5,000
Total Air Quality-AB 2766 Fund 232,891 242,067 253,373 247,000 247,000
118 DRUG/GANG FUND
4505 Interest on Idle Cash 9,069 7,175 7,793 6,700 6,700
4929 Asset Forfeiture-Drua/Gana 57,249 22,990 19,471 18,000 18,000
Total Drua/Gana Fund 66,318 30,165 27,264 24,700 24,700
124 ANIMAL CONTROL FUND
4320 Animal License 335,632 371,668 332,392 360,000 360,000
4352 Misc. License & Permits 3,300 3,905 3,255 2,500 3,000
4410 General Fines 17,970 31,800 28,443 39,000 39,000
4430 Animal License Penaltv 40,815 41,433 32,460 40,700 40,700
4756 Animal Adootion Fee 38,797 61,294 60,389 58,100 60,000
4757 Contractee Shelter Fee 687,616 708,830 717,669 715,000 715,000
4759 Aoprehension Fee 25,717 38,975 41,676 51,900 51,900
4760 Board Fee 14,780 19134 20,311 35,000 35,000
4761 Field Service Fee 755 540 1,402 2,000 2,000
4763 Owner Release Fee 18,820 18,936 39,848 30,000 30,000
4764 Vaccination Fee 16,769 22,708 21,310 21,000 21,000
4901 Miscellaneous Receipts 1,976 11,186 25,126 4,500 4,500
Total Animal Control Fund 1,202,947 1,330,409 1,324,281 1,359,700 1,362,100
7
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2007 - 2008
DESCRIPTION
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
2003-2004 2004-2005 2005.2006 2006-2007 2007-2008
126 SPECIAL GAS TAX FUND
4505 Interest on Idle Cash 26,609 33,521 39,031 40,000 40,000
4610 State Aid-21 06 754,319 779,099 779,186 785,000 800,000
4611 State Aid.21 07 1,606,121 1,624,332 1,627,047 1,620,000 1,620,000
4612 State Aid-21 07.5 10,000 10,000 10,000 10,000 10,000
4614 Pron 111.HiChwavUsers Tax 1,204,909 1,222,585 1,219,928 1,210,500 1,215,000
4658 Fed Aid Street Construction 0 64,000 0 0 0
4670 EDA Reimbursement 0 0 0 125,000 0
4945 Reimbursement 19,127 0 0 682,900 0
Total Gas Tax Fund 3,592,831 3,733,537 3,675,192 4,473,400 3,685,000
128 TRAFFIC SAFETY FUND
4440 CVC Fine 626,597 649,959 744,964 850,000 850,000
4441 Nester Red Lfohts 0 0 493,466 600,000 700,000
Total Traffic Safetv Fund 626,597 649,959 1,238,430 1,450,000 1,550,000
1291/2 CENT SALES/ROAD TAX FUND
4505 Interest on Idle Cash 91,627 114,742 125,104 125,000 125,000
46131/2 Cent Sales Tax 2,723,292 2,658,928 3,219,945 3,200,000 3,200,000
4630 State Aid Street Construction 0 0 0 202,500 0
4658 Fed Aid Street Construction 0 0 0 80,000 0
4670 EDA Reimbursement 0 0 0 350,000 0
4945 Construction Reimbursement 71,100 111,549 200,000 300,000 0
Total 1/2 Cent Sales/Road Tax Fund 2,886,019 2,885,219 3,545,049 4,257,500 3,325,000
132 SEWER LINE MAINTENANCE
4505 Interest on Idle Cash 64,219 85,596 140,582 160,000 160,000
4820 Sewer line Maint 1,300,936 2,032,200 3,024,066 3,025,000 3,025,000
Total Sewer line Maintenance 1,365,155 2,117,796 3,164,648 3,185,000 3,185,000
133 BASEBALL STADIUM
4924 Damane Claim Recoverv 0 8,292 500 0 0
4901 Baseball Team Lease Aoreement 181,080 160,376 143,562 65,900 70,000
Total Baseball Stadium 181,080 168,668 144,062 65,900 70,000
134 SOCCER FIELDS
4505 Interest on Idle Cash 1204 0 4,124 4,000 0
4520 Land & Buildinn Rental 76,411 50,977 176,668 125,000 162,000
4530 Rental Fee - Parkinn 133,372 194,999 0 160,000 210,000
4528 SOonsorshin Revenue 0 0 0 0 0
4861 PrOOram & Facilities Fee 78,785 107,780 125,525 60,000 126,000
4862 Park Enerov Fee 795 1,000 0 1,500 4,000
Total Soccer Fields 289,159 354,756 306,317 350,500 502,000
135 PROP 42 TRAFFIC CONGESTION FD
4505 Interest on Idle Cash 6,514 2,695 2,996 50,000 50,000
4635 Traffic Conoestion Relief 0 0 893,324 1,445,400 0
4945 Construction Reimbursement 0 0 0 0 0
Total pron 42 Traffic Conoestion Fund 6,514 2,695 896,320 1,495,400 50,000
137 CFD 1033-FIRE STATION FUND
4505 Interest on Idle Cash 0 0 0 0 0
4013 CFD 1033 Soecial Tax 0 0 0 32,700 82,300
Total Infrastructure Loan Fund 0 0 0 32,700 82,300
8
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2007 - 2008
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
DESCRIPTION 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
240 INFRASTRUCTURE LOAN FUND
4505 Interest on Idle Cash 0 0 0 0 0
4651 Construction Reimbursement 0 0 0 10,000,000 0
Total Infrastructure Loan Fund 0 0 0 10,000,000 0
242 STREET CONSTRUCTION FUND
4505 Interest on Idle Cash 0 1,080 232,200 407,300 0
4630 State Aid-Street Constr. 351,896 58,396 206,325 29,248,700 0
4658 Federal Aid-FAU 1,658,231 86,798 2,073 5,900 0
4945 Construction Reimbursement 316,671 5,448 26,385 4,010,000 0
Total Street Constr. Fund 2,326,798 151,722 466,983 33,671,900 0
243 PARK CONSTRUCTION FUND
4505 Interest on Idle Cash 3,293 22,284 50,865 50,000 50,000
4620 State Aid Park Dev 0 1,549,808 0 1,940,000 0
4651 Construction Reimbursement 0 0 0 950,000 0
4901 Park Bond Money 562,571 0 0 0 0
4732 Park Development Fee 394,457 737,398 668,681 150,000 150,000
Total Park Construction Fund 960,321 2,309,490 719,546 3,090,000 200,000
244 CEMETERY CONSTRUCTION FUND
4505 Interest on Idle Cash 619 858 1,179 1,000 1,000
4778 Sale Cemetery Plots 3,261 3,682 3,218 3,800 3,800
Total Cemetery Constr. Fund 3,880 4,540 4,397 4,800 4,800
245 SEWER LINE CONSTRUCTION FUND
4505 Interest on Idle Cash 18,784 100,926 145,342 150,000 150,000
4651 Construction Reimbursement 0 0 3,252 200 500
4821 Sewer Lateral Fee 3,470 4,144 1,182,188 775,000 600,000
4822 Sewer Connection Fee 641,458 626,177 0 0 0
Total Sewer Line Constr. Fund 663,712 731,247 1,330,782 925,200 750,500
246 PUBLIC IMPROVEMENT FUND
4505 Interest on Idle Cash 12,066 144,674 187,899 185,000 100,000
4902 Contribution 85,000 5,500,000 0 0 0
Total Public Improvement Fund 97,066 5,644,674 187,899 185,000 100,000
247 CULTURAL DEVELOP FUND
4335 Cultural Devel. Constr. Fee 2,016 3,870 9,701 20,000 20,000
4505 Interest on Idle Cash 311,188 461,692 549,379 765,000 500,000
Total Cultural Devel Const Fund 313,204 465,562 559,080 765,000 520,000
248 STORM DRAIN CONSTR FUND
4505 Interest on Idle Cash 126,537 42,034 72,475 80,000 80,000
4651 Construction Reimbursement 0 83,000 436,629 0 0
4658 Fed Aid Street Construction 0 0 0 93,100 0
4818 Storm Drain Fee 746,574 1,048,967 1,716,031 1,300,000 1,000,000
Total Storm Drain Constr. Fund 873,111 1,174,001 2,225,135 1,473,100 1,080,000
250 TRAFFIC SYSTEMS CONSTR FUND
4505 Interest on Idle Cash 18,374 25,124 38,047 25,000 20,000
4630 State Aid Street Construction 0 109,562 129 108,000 0
4658 Fed Aid Street Construction 0 265,000 0 241,600 0
4670 EDA Reimbursement 0 0 0 170 000 0
4803 Traffic System Fees 474,957 540,614 828,561 155,000 50,000
4945 Construction Reimbursement 0 31,426 109,800 112,500 0
Total Traffic Systems Fund 493,331 971,726 976,537 812,100 70,000
9
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2007 - 2008
DESCRIPTION
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
1257 CITY WIDE AD 994
28,837 I
70,358 l
28,220 1
8,000 1
8,000 I
261 LAW ENFORCEMENT IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 7,000 5,000
4824 Development Impact Fees 0 0 0 200,000 200,000
Total Law Enforcement Impact Fee Fd 0 0 0 207,000 205,000
262 FIRE PROTECTION IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 4,200 6,000
4824 Development Impact Fees 0 0 0 200,000 200,000
Total Fire Protection Impact Fee Fd 0 0 0 204,200 206,000
263 LOCAL CIRCULATION IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 4,000 7,000
4824 Development Impact Fees 0 0 0 325,000 325,000
Total Local Circulation Impact Fee Fd 0 0 0 329,000 332,000
264 REGIONAL CIRCULATION IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 50,000 100,000
4824 Development Impact Fees 0 0 0 1,900,000 1,000,000
Total Reaional Circulation Impact Fee Fd 0 0 0 1,950,000 1,100,000
265 LIBRARY FACILITIES IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 500 500
4824 Development Impact Fees 0 0 0 30,000 30,000
Total Library Facilities Impact Fee Fd 0 0 0 30,500 30,500
266 PUBLIC MEETINGS FAC IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 500 1,000
4824 Development Impact Fees 0 0 0 40,000 40,000
Total Public Meetinas Fac Impact Fee Fd 0 0 0 40,500 41,000
267 AQUATICS CENTER IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 200 500
4824 Development Impact Fees 0 0 0 15,000 15,000
Total Aauatics Center Impact Fee Fd 0 0 0 15,200 15,500
268 AB 1600 PARKLAND IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 5,000 5,000
4824 Development Impact Fees 0 0 0 275,000 275,000
Total AB 1600 Parkland Impact Fee Fd 0 0 0 280,000 280,000
269 QUIMBY ACT PARKLAND IMPACT FEE FD
4505 Interest on Idle Cash 0 0 0 500 1,000
4824 Development Impact Fees 0 0 0 40,000 50,000
Total Quimbv Act Parkland Impact Fee Fd 0 0 0 40,500 51,000
527 REFUSE FUND
4505 Interest on Idle Cash 13,933 18,242 31,261 32,000 32,000
4830 Commercial Rubbish 419,146 77,967 86,152 80,000 80,000
4831 Commercial Bin Rent 129,760 135,099 130,448 102,400 102,400
4832 Commercial Bin Service 7,073,827 8,674,316 9,241,858 10,285,000 10,285,000
4833 Commercial Special 585,887 1,016,121 1,124,666 1,415,000 1,415,000
4837 Automated Commercial Rubbish 11,770 0 0 0 0
4840 Residential Water Billed 7,580,751 8,383,939 8,622,065 8,725,000 8,725,000
4841 Residential "B" Accounts 557,772 1 ,048,834 1 ,087,208 1,128,000 1,128,000
10
CITY OF SAN BERNARDINO
OTHER FUNDS REVENUE REPORT
FISCAL YEAR 2007 - 2008
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
DESCRIPTION 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
4843 Dino Bin Service 1,936,214 2,236,797 2,437,484 2,575,000 2,575,000
4844 Commercial Penalties 0 11,138 18,764 22,700 22,700
4845 Residential Penalties 0 1,152 2,431 2,600 2,600
4901 Miscelianeous Other Revenue 857,886 860,835 997,361 145,000 605,600
4846 Recyclinq Receiots 0 0 0 172,000 172,000
Total Refuse Fund 19,149,080 22,464,440 23,779,698 24,684,700 25,145,300
1621 CENTRAL SERVICES FUND 1 275,1481 242,283 1 253,339 1 250,000 I 277 ,000 I
629 LIABILITY INSURANCE FUND
4505 Interest on Idle Cash 72,560 83,515 79,311 85,000 85,000
4924 Damaqe Claim Recove'" 89,442 0 0 0 0
4897 Interdepartmental Receipts 2,460,600 2,878,700 3,472,200 3,203,100 3,244,500
Total Liabilitv Insurance Fund 2,622,602 2,962,215 3,551,511 3,288,100 3,329,500
630 TELEPHONE SUPPORT FUND
4541 Telephone Commission 6,715 7,041 1,812 1,100 500
4893 Water Deol. Receipts 123,226 124,398 126,929 130,000 118,000
4670 Economic Develooment Ao-encv 752 706 119 8,300 0
4897 Interdeoartmental ReceTrlis 791,386 634,723 733,763 800,000 708,800
4903 Refunds and Rebates 28,977 19,144 6,902 9,200 7,900
Total Telephone Support Fund 951,056 786,012 869,525 948,600 835,200
631 UTILITY FUND
4897 Interdenartmental Receints 3,890,269 4,222,273 4,022,653 4,385,200 3,711,300
4903 Misc. Refunds/Rebates 0 7,152 1,605 0 0
4944 LED Reimbursement 1,571 136,000 110,000 0 0
Total Utility Fund 3,891,840 4,365,425 4,134,258 4,385,200 3,711,300
635 FLEET SERVICES
4670 Economic Develonment Anencv 6,188 8,922 10,649 8,000 9,700
4896 Replacement Contribution 602,900 622,300 142,400 0 0
4897 Interdeoartmental Receipts 4,673,360 5,080,215 6,178,158 7,000,000 7,839,500
4901 Misc Receipts 3,498 92,960 17,372 15,200 9,700
Total Fleet Services Fund 5,285,946 5,804,397 6,348,579 7,023,200 7,858,900
678 WORKERS' COMPENSATION FUND
4897 Interdeoartmental Receiots 3,685,046 3,809,935 3,708,340 3,478,000 3,521,000
4906 Water Department 353,702 275,357 222,253 272,000 350,000
4901 Mise Receipts 0 0 0 0 0
Total Workers' Compensation Fd 4,038,748 4,085,292 3,930,593 3,750,000 3,871,000
679 INFORMATION TECHNOLOGY FUND
4670 EDA Reimbursement 644 281 356 2,300 1,500
4673 Water Reimbursement 373,400 408,873 433,873 510,500 710,100
4897 Interdenartmental Receints 3,245,100 3,383,400 3,808,200 4,000,000 4,068,200
4901 Miscelianeous Receipts 161,636 220,222 142,329 12,300 12,300
Total IT Fund 3,780,780 4,012,776 4,384,758 4,525,100 4,792,100
IGRAND TOTAL I 57,083,011 I 68,358,418 I 68,836,642 1120,510,200 1 69,495,000 1
11
CITY OF SAN BERNARDINO
HISTORICAL SUMMARY OF REVENUES BY FUND
FY 2002-2003 THROUGH FY 2007-2008
ACTUAL ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
DESCRIPTION 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
001 General Fund 95,510,205 100,673,212 113,200,603 119,618,773 130,956,100 135,204,700
105 Library Fund 256,775 173,354 163,922 155,915 191,500 191,500
106 Cemetery Fund 187,665 175,460 168,407 165,387 183,300 179,300
107 Cable TV Fund 108,297 76,093 92,142 63,630 65,200 65,000
108 Asset Forfeiture Fund 1,019,102 453,133 172,516 125,934 221,500 161,500
111 Air Quality AB 2766 Fd 228,278 232,891 242,067 253,373 247,000 247,000
118 Drug/Gang Fund 0 66,318 30,165 27,264 24,700 24,700
124 Animal Control Fund 1,159,849 1,202,947 1,330,409 1,324,281 1,359,700 1,362,100
126 Special Gas Tax Fund 3,538,290 3,592,831 3,733,537 3,675,192 4,473,400 3,685,000
128 Traffic Safety Fund 587,577 626,597 649,959 1,238,430 1,450,000 1,550,000
129112 Cent Sales/Road Tx 2,439,341 2,886,019 2,885,219 3,545,049 4,257,500 3,325,000
132 Sewer Line Maint Fund 1,330,171 1,365,155 2,117,796 3,164,648 3,185,000 3,185,000
133 Baseball Stadium Fund 133,435 181,080 168,668 144,062 65,900 70,000
134 Soccer Fields Fund 219,935 289,159 354,756 306,317 350,500 502,000
135 Prop 42 Traffic Congst 503,751 6,514 2,695 896,320 1,495,400 50,000
137 CFD 1033-Fire Station 0 0 0 0 32,700 82,300
240 Infrastructure Loan 0 0 0 0 10,000,000 0
242 Street Constr. Fund 701,063 2,326,798 151,722 466,983 33,671,900 0
243 Park Constr. Fund 648,295 960,321 2,309,490 719,546 3,090,000 200,000
244 Cemetery Constr Fd 4,741 3,880 4,540 4,397 4,800 4,800
245 Sewer Line Constr Fd 643,498 663,712 731,247 1,330,782 925,200 750,500
246 Public Improv, Fund 19,028 97,066 5,644,674 187,899 185,000 100,000
247 Cultural Development 232,730 313,204 465,562 559,080 785,000 520,000
248 Storm Drain Constr Fd 745,070 873,111 1,174,001 2,225,135 1,473,100 1,080,000
250 Traffic Syst. Constr Fd 691,196 493,331 971,726 976,537 812,100 70,000
251 Other Assessmt Distr. 55,830 53,483 53,400 54,233 48,300 48,300
254 Landscape Districts 556,073 705,813 605,765 987,766 721,200 721,200
257 AD 994 Citywide 57,046 28,837 70,358 28,220 8,000 8,000
261 Law Enforcement Dev 0 0 0 0 207,000 205,000
262 Fire Protection Dev 0 0 0 0 204,200 206,000
263 Local Circulation Syst 0 0 0 0 329,000 332,000
264 Regional Circulation 0 0 0 0 1,950,000 1,100,000
265 Library Facilities 0 0 0 0 30,500 30,500
266 Public Meetings Fac 0 0 0 0 40,500 41,000
267 Aquatics Center Fac 0 0 0 0 15,200 15,500
268 AB 1600 Parkland 0 0 0 0 280,000 280,000
269 Quimby Act Parkland 0 0 0 0 40,500 51,000
305 AD 985 Industrial Pky 64,239 91,490 75,464 66,306 66,000 66,000
306 AD 987 Verdemont 75,979 53,298 63,134 62,825 57,700 57,700
308 Verdemont Impr Loan 187,833 180,439 363,204 808,182 365,000 165,000
311 Fire Station OS Fund 0 68,085 148,042 548,835 140,000 140,000
356 AD 356 New Pine Ave. 62,779 60,428 65,586 62,889 63,200 63,200
527 Refuse Fund 18,457,598 19,149,080 22,464,440 23,779,698 24,684,700 25,145,300
621 Central Services Fd 279,792 275,148 242,283 253,339 250,000 277,000
629 Liability Insurance Fd 2,074,472 2,622,602 2,962,215 3,551,511 3,288,100 3,329,500
630 Telephone Fund 1,102,031 951,056 786,012 869,525 948,600 835,200
631 Utility Fund 4,659,472 3,891,940 4,365,425 4,134,258 4,385,200 3,711,300
635 Fleet Services Fund 5,812,884 5,285,946 5,804,397 6,348,579 7,023,200 7,858,900
678 Worker's Comp Fund 3,345,417 4,038,748 4,085,292 3,930,593 3,750,000 3,871,000
679 Information Tech. Fd 4,674,481 3,780,780 4,012,776 4,384,758 4,525,100 4,792,100
GRAND TOTAL 152,374,218 158,969,359 182,933,616 191,046,451 252,927,700 205,961,100
12
ACTUAL ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
DESCRIPTION 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
General fund:
Mayor 1.066.051 980.880 889,836 992,617 1,100.000 1.044,000
Common Council 377,052 430,573 448,394 466,091 574,100 530,400
City Clerk 1,066,075 1,157,504 1,221.930 1.762.315 1,670.000 1,826,100
City Treasurer 134,480 137,721 147,950 162,370 167.400 176,800
City Attorney 2,500,352 2,406,585 2,533.932 3.019.013 3.192,100 3.298,800
Code Compliance 2,841,151 2,897,101 2.674.373 2.971,816 3.600,000 3.746,600
General Government 1,149,286 6,560,392 9.416,093 9,398,675 10,000,000 14,183.400
City Manager 504,756 526,992 536.688 615,936 725.000 828,500
Human Resources 465,906 330,621 362,702 413,931 390,000 334,800
Finance 1,170,824 1,138.693 1,071,115 1,331.463 1,448,000 445.800
Civil Service 249,186 243,147 263,625 268,539 319,300 1,659.700
Development Services 7,502.585 6.903.208 4.696.385 5.402,301 6.200,000 6,701,000
Fire 23.523.459 24.852.170 27,325,915 29,843,069 31,800,000 32,253,300
Police 44.686,595 45,513,387 48,039.553 53,179,223 59,700,000 63,445,600
Facilltes Management 3,948,881 3,306,085 4,366.637 3,780.578 4.600.000 4,159.200
Parks, Rae. & Comm. 5vcs 5,423,551 5,122,323 5,106.049 5,282.418 5.925.000 6.310,500
Public Services 3,260,566 2,805.320 5.930,162 5,700,284 5,900,000 6.077,800
General Fund Total 99.870.756 105,312,702 115,231,339 124,590,639 137,310,900 147.022,300
105 Library Fund 3,095,880 2,306,572 2,390.055 2,693,631 2,877,200 2,910.600
106 Cemetery Fund 249.319 181,577 166,544 153,681 160,300 172,200
107 Cable TV Fund 545.103 546,850 353,353 1,096,321 615,272 595,600
108 Asset Forfeiture Fund 977,021 518.550 748,440 79,031 103.400 209,600
111 Air Quality AB 2766 Fund 79,801 92,026 91,180 87,827 95,600 118,300
118 Drug/Gang Fund 0 0 36.845 61.873 91.700 153,000
122 Article 8. LTF 0 0 0 0 0 0
124 Animal Control Fund 1,554,568 1,497,238 1,543,608 1,643,034 1,774.200 1.838.600
126 Special Gas Tax Fund 668,579 1,274,783 840,992 866,802 2,720.400 0
1291/2 Cent Sales/Road Tax 1,152,831 2,095,197 2,297,786 4.458,282 7.086,100 0
132 Sewer Line Malot Fund 1,224,963 1,427,589 1,522,436 2,385,152 5,252,800 2,742.800
133 Baseball Stadium Fund 365,905 289,900 343,146 352,509 204.400 155,500
134 Soccer Fields Fund 199,924 306,297 396,729 362,170 543,500 489,200
135 AS 2928 Traffic Congest 647,252 129,868 243.073 514.580 1,197.900 0
240 Infrastructure Loan 0 0 0 2,839,761 7,160,200 0
241 Park Extension Fund 39,442 44,218 21,754 16.216 0 0
242 Street Construction Fd 3,079,299 1,899,572 1,165,796 165.497 33.134.600 0
243 Park Construction Fd 637,465 1,431,651 784,286 579,520 4,953,700 0
244 Cemetery Constr. Fd 0 0 0 1,752 15,000 0
245 Sewer Line Constr. Fd 269,901 608,558 2,034,600 1,403,590 5,658,000 0
246 Public Impr. Fund 4,627 8,863 187,134 185,075 5,730,800 0
248 Storm Drain Constr. Fd 153,909 784.265 1,732,993 943,254 1,980,000 0
250 Traffic Systems Constr Fd 389,545 372,984 722,116 866,821 2,488.200 0
251 Other Assessment Districts 162,507 34,489 31,992 27,416 30,000 30,000
254 Landscape Districts 326,573 479,718 554,485 611,420 600,000 721,000
261 Law Enforcement Devel 0 0 0 0 89,500 0
262 Fire Protection Devel 0 0 0 0 0 0
263 Local Circulation System 0 0 0 0 243,800 0
264 Regional Circulation Sys 0 0 0 0 88.300 0
265 Library Facilities 0 0 0 0 34,000 0
266 Public Meetings Facilities 0 0 0 0 0 0
267 Aquatics Center Fac 0 0 0 0 0 0
268 AS 1600 Parkland 0 0 0 0 605,000 0
269 Quimbv Act Parkland 0 0 0 0 0 0
305 AD 985 Industrial Pky 63,579 61,751 65,962 67,205 70,000 66,000
306 AD 987 Verdemont Area 56.688 54,427 58,313 56,277 75.000 57,700
308 Verdemont Impr Loan 115,544 244,454 199.454 0 0 1,338,200
311 Fire Station OS Fund 0 0 lIS 27,902 75,000 140,000
356 AD 356 New Pine Ave. 41,268 39,024 38.792 23,625 35,500 35,500
527 Refuse Fund 15,548,088 17 ,446,365 18,558,294 21,427,904 22,419,600 22,658,800
621 Central Services Fund 306,421 310,483 284,623 266,514 257,000 277,000
629 liability Insurance Fund 2,391,770 3,495,161 4,763,092 3,386,836 3,181,100 3,244.400
630 Telephone Support Fund 846,337 838,411 742,056 805,586 795,600 834,700
631 Utility Fund 4.576,581 3,956.612 4.054,547 4.095,914 4.536,500 3,711,300
635 Fleet ServIces Fund 5,599,022 5,959.453 6,108,263 7,433,906 9,333,000 7,858.900
678 Worker's Compo Fd 3,588,891 4,759,060 4,968,374 3,230,879 3,815,700 3,871,000
679 Information Technology 4,206,249 3,647,412 4,236,489 4.257,396 4,626,300 5,160,000
GRAND TOTAL ALL FUNDS 153,035.608 162,656.080 177,519,056 192,065,600 272,065,072 208,412,200
CITY OF SAN BERNARDINO
HISTORICAL SUMMARY OF EXPENDITURES
BY FUND/DEPARTMENT FY 2002-03 THROUGH FY 2007- 08
"TheGenerIIFundestimaledexpenddureslvlnllslsnollrlcludedoolhisrepolt, C.pd.IProjeetswitlbeinclud9dlntIlltFinaIBudgel
13
CITY OF SAN BERNARDINO
EXPENDITURES BY CATEGORY-PRIMARY FUNDS
BY DEPARTMENT & FUND
FISCAL YEAR 2007-2008
PERSONAL MATERIALS CONTRACT INTERNAL CAPITAL DEBT TOTAL
FUND/1IILE SERVICES /OPERA T ION SERVICE SERVICE OUTLAY SERVICE EXPENSES
:
010 MAYOR 731 900 77 000 198 500 36 600 0 0 1,044,000
020 COMMON COUNCIL 452 600 62,400 0 15,400 0 0 530 400
030 CITY CLERK 1,251,600 96,000 342 000 104600 31900 0 1826,100
040 CITY TREASURER 153500 10400 4400 8500 0 0 176,800
050 CITY A nORNEY 2,412600 334 500 522 000 27,000 2700 0 3,298,800
070 CODE COMPLIANCE 2 448 300 212,500 857,900 193,100 0 34 800 3746600
090 GENERAL GOVERNMENT 5,175700 620 500 1 123300 4 653 700 0 2610200 14183400
100 CITY MANAGER 752 600 40 600 20 500 14,800 0 0 828,500
108 CIVIL SERVICE 280 300 6,400 39 000 9,100 0 0 334 800
110 HUMAN RESOURCES 377 300 40,700 10500 17 300 0 0 445 800
120 FINANCE 1,338,700 46,200 3400 271 400 0 0 1 659 700
180 DEVELOPMENT SERVICES 5193900 204,400 970 400 332 300 0 0 6 701 000
200 FIRE 28497000 623,500 218400 1 207 000 23,500 1 683,900 32 253 300
210 POLICE 50 968 900 2650,200 2,394,400 5,128,600 292,200 2,011,300 63 445 600
320 FACILITIES MANAGEMENT 2,308,000 429,000 549 300 731 000 28 000 113,900 4159,200
380 PARKS & RECREATION 3 988 200 404 000 740900 1 057 400 120 000 0 6,310,500
400 PUBLIC SERVICES 2,851,700 738,600 748,300 1,734,900 4,300 0 6,077,800
105 LIBRARY FUND 2,209,100 425 700 12000 263 800 0 0 2910600
106 CEMETERY FUND 91300 20,200 43,000 17,700 0 0 172,200
107 CABLE TELEVISION FUND 380 900 74,200 11000 19100 3500 106 900 595 600
108 ASSET FORFEITURE FUND 0 136100 19500 0 54 000 0 209,600
111 AB2766 AIR QUALITY 76,000 25 800 9500 7,000 0 0 118,300
118 DRUG/GANG FUND 76,100 61,900 15,000 0 0 0 153000
124 ANIMAL CONTROL FUND 1 394 600 115000 70 000 259 000 0 0 1 838,600
132 SEWER LINE MAINT 1001100 291 400 397,100 293,200 760 000 0 2,742,800
133 BASEBALL STADIUM 0 62,000 59,400 34,100 0 0 155,500
134 SOCCER FIELDS 248,400 41,300 150,500 49,000 0 0 489,200
"Tr.= 0: 1,253,60r
L ~
122 ARTICLE 8 . L TF 0 0 0 0 0 0 0
126 SPECIAL GAS TAX FUND 0 0 0 0 0 0 0
129 1/2 CENT SALES/ROAD TAX 0 0 0 0 0 0 0
135 AB2928 TRAFFIC CONGESTION 0 0 0 0 0 0 0
240 INFRASTRUCTURE BANK LOA 0 0 0 0 0 0 0
241 PARK EXTENSION FUND 0 0 0 0 0 0 0
242 STREET CONSTRUCTION 0 0 0 0 0 0 0
243 PARK CONSTRUCTION 0 0 0 0 0 0 0
244 CEMETERY CONSTRUCTION 0 0 0 0 0 0 0
245 SEWER LINE CONSTR 0 0 0 0 0 0 0
246 INDIAN BINGO 0 0 0 0 0 0 0
248 STORM DRAIN CONSTR 0 0 0 0 0 0 0
250 TRAFFIC CONSTRUCTION 0 0 0 0 0 0 0
~= -0 -1) -a- 0 0 0 0
:
261 LAW ENFORCEMENT DEVEL 0 0 0 0 0 0 0
262 FIRE PROTECTION DEVEL 0 0 0 0 0 0 0
263 LOCAL CIRCULATION SYSTEM 0 0 0 0 0 0 0
264 REGIONAL CIRCULATION SYS 0 0 0 0 0 0 0
265 LIBRARY FACILITIES 0 0 0 0 0 0 0
266 PUBLIC MEETINGS FACILITIES 0 0 0 0 0 0 0
267 AQUATICS CENTER FACILITI8 0 0 0 0 0 0 0
268 AB 1600 PARKLAND 0 0 0 0 0 0 0
269 QUIMBY ACT PARKLAND 0 0 0 0 0 0 0
~NDS .0. -.0 U- 0 0 0 0
527 REFUSE FUND
5,839,600 7,739,700 1,201,300 5,798,300
569,000 1,510,900 22,658,800
=-Fllf'Il"ll>:
621 PRINT SHOP 122 700 143,100 5000 6,200 0 0 277 000
629 LIABILITY FUND 249,100 2,944 700 30 000 20,600 0 0 3 244 400
630 TELEPHONE SUPPORT 129,300 658 800 15000 6.600 25 000 0 834 700
631 UTILITY FUND 160,300 3416,000 0 0 0 135,000 3,711,300
635 FLEET SERVICES 2 155600 4 285,000 15700 258 100 341 000 803 500 7 858 900
678 WORKERS' COMP FUND 465,400 3,069100 311400 25,100 0 0 3,871 000
679 INFORMATION TECHNOLOGY 1,872,900 1,341,800 877 ,400 56,800 426,500 584,600 5,160,000
(jI'<ANU IUIAL l:.)U"'l:.N~I:::::i 112tJ.b~b,2UU I Jl,448,lUU 1 11,986,OUO I 22,bb/,:mu I :l,btll,bUU I 9,b9b,UUU I 2U4.U2J.800 I
'Capital Project and lmpad Fee Fund's expense inlomlllUon was no! available 10 Include in this budget document TIle Gel\efal fund estimated expendrturll slIvings II not included on Ihisrtlport
14
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS - IN
TO GENERAL FUND:
'From Special Gas Tax For -
Street Maintenance - $2,420,000
Street Lighting - $490,000
'From Traffic Safety For -
Police Costs - $850,000
Nester Red Lights - $700,000
'From 1/2 Cent Sales & Road Tax For-
Administration
'From Cultural Development Fund For -
Fine Arts and Civic Promotional Costs
'From Traffic Systems Constructions For -
Administration
'From Storm Drain Construction For -
Administration
'From Refuse Fund For-
Administration/Accounting - $1,910,500
Street Repair - $50,000
Lease City Yards - $600,000
Lease City Hall - $55,200
NPDES Coord. Position - $66,600
'From Sewer Line Construction For-
Administration
'From Sewer Line Maint For-
Administration
'From Old Fire Fund For-
Administration Reimb for Old Fire
'From City Wide AD For -
Light Costs
'From CFD 1033-Fire Station For-
Maintenance and Operation Costs
'From Air Quality - AS 2766 Fund For -
Crossing Guards 50% Funding
Traffic Engineering Costs
TOTAL GENERAL FUND
15
80,000
60,000
2,910,000
1,550,000
250,000
357,000
60,000
132,700
2,682,300
225,000
250,000
350,000
8,000
115,000
140,000
$9,030,000 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS - IN
I TO ANIMAL CONTROL FUND:
'From General Fund For -
Operating Costs
TO CATV FUND:
'From General Fund For -
Operating Costs
TO LIBRARY FUND:
'From General Fund For -
Operating Costs
TO PUBLIC PARK EXTENSION:
'From General Fund For -
Park Facilities Improvements
TO REFUSE FUND:
'From General Fund For-
Street Sweeping
TO BASEBALL STADIUM
'From General Fund For-
Operating Costs
TO SOCCER COMPLEX FUND
'From General Fund For-
Operating Costs
TO CENTRAL SERVICES FUND
'From General Fund For-
Operating Costs
TO FLEET FUND
'From General Fund For-
Vehicle Replacement Costs
TOTAL OTHER FUNDS
IGRAND TOTAL TRANSFERS-IN
16
476,500
530,600
2,719,100
o
65,000
85,500
o
o
300,000
$4,176,700 I
$13,206,700 I
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS. OUT
FROM GENERAL FUND:
*To Animal Control Fund For-
Operating Costs
*To CATV Fund For-
Operating Costs
*To Library Fund For-
Operating Costs
*To Baseball Stadium For-
Operating Costs
*To Soccer Complex For-
Operating Costs
*To Refuse Fund For-
Street Sweeping
*To Central Services Fund For-
Operating Costs
*To Fleet Fund For-
Vehicle Replacement Costs
*To Public Park Extension For-
Park Facilities Improvements
TOTAL GENERAL FUND
FROM SPECIAL GAS TAX:
*To General Fund For-
Street Maintenance Costs - $2,420,000
Street Lighting Costs - $490,000
FROM TRAFFIC SAFETY:
*To General Fund For-
Police Costs - $850,000
Nester Red Lights - $700,000
FROM 1/2 CENT SALES/ROAD TAX:
*To General Fund For-
Administration
FROM CITY WIDE AD FUND:
*To General Fund For-
Lighting Costs
17
$476,500
530,600
2,719,100
85,500
o
65,000
o
300,000
o
$4,176,700 I
2,910,000
1,550,000
250,000
8,000
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 2007-2008
TRANSFERS - OUT
FROM CULTURAL DEVELOPMENT
'To General Fund For-
Fine Arts & Civic Promotional Costs
FROM TRAFFIC SYSTEM CONSTR
'To General Fund For-
Administration of Fund
FROM STORM DRAIN FUND
'To General Fund For-
Administration of Fund
FROM REFUSE FUND
'To General Fund For-
Administration/Accounting - $1,910,500
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-
Administration
FROM SEWER LINE MAINT FUND
'To General Fund For-
Administration
FROM OLD FIRE FUND
'To General Fund For-
Administration Reimb for Old Fire
FROM CFD 1033-FIRE STATION FUND
'To General Fund For-
Maintenance & Operation Costs
FROM AIR QUALlTY-AB 2766 FUND
'To General Fund For-
Crossing Guards 50% Funding
Traffic Engineering Costs
Maint & Fuel for Alternate Fuel Vehicles
TOTAL OTHER FUNDS
IGRAND TOTAL TRANSFERS-OUT
18
80,000
60,000
o
357,000
60,000
132,700
2,682,300
225,000
250,000
350,000
115,000
140,000
$9,030,000 I
$13,206,700 I