HomeMy WebLinkAbout19- Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: BARBARA PACHON,DIRECTOR OF FINANCE Subject: MID-YEAR BUDGET REVIEW
FY 1997-1998
Dept: FINANCE
Date: FEBRUARY 11,1998
f
Synopsis of Previous Council action:
7/21/97 Resolution No. 97-234 Approving and Adopting the Final Budget for Fiscal Year 1997-1998.
Recommended motion:
That the Mayor and Common Council receive and file the FY 1997-98 Mid-Year Budget Report.
L
Signature
Contact person: Barbara Pachon.Director of Finance -Phone: ext. 5242
Supporting data attached: Staff Report.Mid-Year Budget Report Ward:
FUNDING REQUIREMENTS: Amount: N/A
Source: (Acct.No.) N/A
(Acct.Description)
Finance:
Council Notes:
/- Iy
Agenda Item No. Iq
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
FY 97-98 MID-YEAR BUDGET REVIEW
STAFF REPORT
INTRODUCTION
Attached is the Mid-Year Budget Analysis. This report is designed to keep the Mayor and
Council informed of the current financial position of the City and to provide an early indication
of the upcoming fiscal year budget outlook.
Each year in January, the City Administrator's Office and the Finance Department, as well as
individual departments, review revenues and expenditures for the first half of the fiscal year to
determine if actuals are on target with projections, or if there is a savings or shortfall from
original projections. The attached report includes updated projections with a detailed analysis
of the General Fund as well as a summary review of other operating funds. For easy reference,
each page of the Mid-Year Budget Review has been color coded.
FUND BALANCE
The Summary of Revenues, Expenditures, and Transfers (blue report) provides a summary
overview of all the major funds in the City. The first column of numbers provides the audited
beginning fund balance for each fund. The last column of numbers on this report indicates the
estimated balance for each fund at 6/30/98. Also attached (white report) is the Projected
General Fund Balance Report which projects the ending General Fund balance for FY 99 and
explains the assumptions used in making the projection.
General Fund Balance - The actual FY 97-98 beginning General Fund Balance is $3,756,800.
Included in this amount are the FY 96-97 General Fund continuing appropriations and
encumbrance carryovers in the amount of $425,100. The revised estimate for the FY 97-98
ending fund balance is $2,697,600. This represents a net gain in fund balance of $2,100,800
over the previous estimate. Although the General Fund ending fund balance is projected to be
$2,100,800 higher than previously estimated, it is still $1,159,200 less than the General Fund
beginning fund balance.
Other Fund Balances - There are five Special Revenue Funds that are projected to have deficit
ending fund balances at 6/30/98. These funds are Cemetery ($205,300), Fiscalini Field
($64,000), Baseball Stadium($428,900), EMS ($547,253), and Refuse ($690,700). At this time
it is projected that the General Fund will have to contribute funds to pay off the Fiscalini Field
and EMS deficits. It is recommended that the General Fund begin to make payments to reduce
these deficits in FY 1998-99. With respect to the Cemetery, other options will be considered
including a possible rate increase and/or expenditure reductions.
With the first full baseball season completed at the new Stadium, the Mayor has requested that
Rodgers, Anderson, Malody and Scott (RAMS) conduct an audit of the Stampede's financial
records, per the terms of the Stampede's lease agreement with the City. Upon completion of
the audit, a report discussing audit findings and recommended improvements to Stadium
operations will be presented to the Mayor and Common Council.
The FY 1997/98 budget acknowledged that the Refuse Fund could be in a deficit balance. The
primary reason for the projected deficit is due to additional costs that were transferred to the
Refuse Fund as a budget-balancing measure. Public Services is looking at a rate increase that
will offset this projected deficit. It is anticipated that this report will be presented to the Mayor
and Council in May.
The fund balances for Capital Project Funds and Internal Service Funds are on target with what
was projected. The Liability Fund is projected to have a positive ending balance of$512,300.
The Worker's Compensation Fund is projected to have a negative ending balance of$5,246,900.
REVENUES
General Fund Revenues - The Estimated Revenues and Expenditures General Fund (pink
report) provides a more detailed summary of the General Fund estimates. The estimated General
Fund revenues are projected to be $429,000 higher than originally budgeted. The yellow report
provides a detailed analysis of the projected General Fund Revenues.
Although revenues from fees charged for services are lower than expected, a 2% increase is
estimated for sales tax.
Other Funds - The Special Revenue Funds Revenue Report (green report) provides a detailed
analysis of all the other funds' projected revenues. In general, these funds are on target.
EXPENDITURES
General Fund Expenditures - The Estimated Revenues and Expenditures General Fund report
(pink report) provides a list by department of the estimated General Fund expenditures. It is
projected there will be an estimated expenditure savings in the General Fund of $1,465,900.
Approximately half of the estimated expenditure savings is from Police.
The only department projecting a budget shortfall at this time is the Fire Department. This is
a result of increased PERS cost. Because PERS has changed their administrative rules, a benefit
that normally the City would not have to pay until the beginning of the new fiscal year now has
to be paid for beginning in January 1998. The City was able to negotiate with PERS and offset
the impact by 15% through alternative funding options. The Police Department was also
affected by this change, however they have enough salary savings to offset the costs of this
benefit.
Other Funds - Estimated expenditures for other funds can be found summarized on the
Summary of Revenues, Expenditures, and Transfers Report (blue report). In general,
expenditures for all other funds are on target.
TRANSFERS
The final set of reports, Transfers In and Transfers Out (purple report) provides the revised
estimates for each transfer. As indicated by the report, transfers are on target with only a few
minor adjustments.
RECOMMENDATION
Staff recommends that the Mid-Year Budget Report be received and filed.
, V O O 0 0 0 0 0 0 0 0 0 0 O O N O V 0 0 0 0 0 0 0 0 0 0 0
Fes+ Q b M M 01 N b W O W O N 0 O OI N A O < O b M W W N A O CS A
N O V EO z C) O 10 N N V' W A O N A N O m N OI O M O O O
01 O < M A OI W b b M
Z C 0 a C O O O c O N C 0 0 0 0 0 0 0 0 0
� O O M Cl! N O W OI O A A N N � O V W b < O W O O N_
d i N N W M OI W A W N N O O A W O N b V fV v M e O M v 0
oD < N M N W O O N W N A b
O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0
O O O O O O O O O O O O O O O O
O W b 0 W A O O N C O O O O O O
Q j 0 M N N N N O O O t7 O O O N N
49 a W O b A W A W N O M C O V O N b
< N < < W M N
y � F
L
W O O O O O O O O O O O O O O O O O M O M 0 0 0 0 0 0 0 0 0 0 0
O 1 l 0 00 0 0 0 0 0 0 0 O O O O N O N 0 0 0 O O O Q Q O
O O M N N N N O A M W A N < O A O O b b < W O O N
b N CD OI N O t7 N N Y1 N W O N N M W R C! O M Oi O N
N N N < < W O b M N A O O W < A M
0 W A N
2
a
O W o a a a a a a 0 0 a 0 0 0 a a 0 a a a a 0 0 0 0 0 0 0 0 0 0 0
o 0 w 0 0 0 0 0 0 o c c o O o O o 0 W 0 0 0 0 v 0 C 0 w C 0 0
O W O b O M W M O A Of N O 01 A A N N � V N M '�! O N N O N
M N N W , N N O N N A O OI w N V! M y N N - yy O O A yy O W
W A N W < b M A M b OI OI O OJ W V W O c � V W W W V W N
Z N < O N < W N < 01 < O < N N A M N W N
it W W (K J I N N Q Nl v y N M W < M M W
W a } d 0 y
M X J
N W
U e o0 0 0 0 0 00 0 00 ' 0 0 0 0 0 0 0 0 0 00 00 0 0 0 0 0 0 0 0 0 00
y a I W o W A A o 0
O Z K C w O N M N O V
> W Z q N N
U K C G
o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W j o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
} o r CI O W W N OT O O� M O O N b O O O O O N O N O A
r7 O� V O m w O w N V' N V 1p O O O N O N N M W O W M O
R N O N O e• M W N N b
M - C ai m W
C A < N
7 �
N
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
l 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
QW M O A O N W W r1 O N O a A A M W < V N M V O N N N
a N
I
O m Q
> 2 W Z U F Z
K Q LL 2 0 F' W O K O LL
a F j Z 0 �- wi01- F
O 2 O Z F U WZ W M Z Z W
F h w N f > N ZOO K F a N V W O
O Z w F x F W O W U — O W w
z 0 Z U O O Q Ys ? G J 7 X y U N Z � W O 2 3 J IL
G LL N F N K F a. F W a1C Q LL W F � ZON > U W N
Z W W ~ Q LL N W J W Q F Y N K O U O W Z I-. F
> > W LLmN9 F ZQLL Q — W N U a. ZyU w U. O aaNS
LL Z } J a' atIGKJ 0U. Nco Z J C a W Q02 >' Z Z_ J Ky - Q
W } W F f;l C7 d U J U F 2 J a Z W q7 ? a <"1 O W J (p O V J U
a' W F" W F 2 2 CO d Q a LL 2 J 0 K m , N J U w U F d' 2 7 <L LL W J
2 w m LU a' a' QZQ W Q LL W U o W W LL 7 Q y j W Y W W Q F a' QLLQ W a
w J m W Q N Q Q y C Z a a N N m W Q <L W O J 7 F Q W W O O K f O
U' U JUUQaa F QQNF � ILL U) U) m W w F F a NaUN ? UNFw
W N b A W 01 O < N O b W Of O N M A a N M 4 N b A W O A
O a O O O O O < < N N N N N M M M M O N Q V V V N V V V p N N
O N < < N N U N N N N N N a N N
❑ Z
W
F J a I
❑ e I N h O
W Z� I
W I
Z 0 0 0 0 0 0 0 0 N
Q F I Ol O N b N 01 O O T
Q N C A G C
N t c N O
F O h a N N V'
W M
O
0 0 0 0 0 0 0 0 O
O O O
� O O N
O j N N w
a r
Z
v. 'L¢
NQ, O F
W 0 0 0 0 0 0 0 0 M
LL h 0 0 0 0 0 0 0 O N
N ❑ I O N O b N N V
Z W
4 ❑ I � V ' V O N N W b N
IL F �y r p O N N O Ml
V N N N N
Z W
N A
Z w
0 7 0m1 fa-0 lW,7 HNl N v OI o o '7 o V N
,Qj ❑ `�' vi n n w r o mz L6
Z z
X W W >
w a. >- a o a O
m X J
Z W V `
N
O Z It tWi. O
b
w ¢ z
w >-w o j
U K O F
LL � c i 0 0 0 0 0 0 0 0 0
O ❑ Z o 0 0 0 0 0 0 0
> Q O O b O r b b
_ M
W I N th th N N O OI
� � I
N
U0 0 0 0 0 0 0 0 0
Z o 0 0 0 0 0 0 0
Q Na cm oNOm w b v_
a � Ibp C b W � ° W f0
m
❑ N C) b
Z I
I
N
z
Z
7
LL
O O W w
7 ~ N >
U y N W
F Z W Z O W U N
7 UQa U) CLZJ p
zLL w 2 ¢ z
I w KEN 00r- z n
t:. ! U w Z W Z > U W W LL
> N Z 7 W N f J
J CO W J W Z
Z Q Q
Q Z a J F W LL U H F
w U J 7 O
W
F
Z N N M M M n n
b b b b b b b
CITY OF SAN BERNARDINO
ESTIMATED REVENUES AND EXPENDITURES
MIDYEAR FISCAL YEAR 1997-1998
GENERALFUND
VARIANCE
FY 1997-98 FY 1997-98 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
ESTIMATED REVENUE:
Property Taxes $7,060,000 $7,180,000 $120,000
Other Taxes 39,616,300 39,980,400 364,100
Licenses&Permits 5,133,500 5,006,800 (126,700)
Fines and Penalties 773,100 628,000 (145,100)
Use of Money&Property 1,205,800 1,380,000 174,200
Intergovernmental 11,523,600 11,533,800 10,200
Charges for Services 2,560,200 2,531,800 (28,400)
Miscellaneous 3,517,600 3,578,300 60,700
Total Estimated Revenues $71,390,100 $71,819,100 $429,000
TOTAL TRANSFERS IN $5,358,900 $5,487,800 $128,900
TOTAL ESTIMATED FUNDS AVAILABLE: $76,749,000 $77,306,900 $557,900
ESTIMATED EXPENDITURES:
Mayor $598,900 $587,200 $11,700
Common Council 348,400 348,400 0
City Clerk 1,034,300 1,026,000 8,300
City Treasurer 19,600 19,600 0
City Attorney 1,751,200 1,751,200 0
Code Compliance 3,030,600 2,642,800 387,800
General Government 1,538,400 2,161,900 (623,500)
City Administrator 499,900 466,200 33,700
Civil Service 289,400 289,400 0
Personnel 364,400 320,500 43,900
Finance 1,188,000 1,097,200 90,800
Planning &Building Services 1,827,100 1,736,800 90,300
Fire 15,925,100 16,025,800 (100,700)
Police 34,394,200 33,649,000 745,200
Public Works 4,310,600 3,875,400 435,200
Facilities Management 3,071,800 2,996,600 75,200
Parks, Recreation, &Comm Service 4,796,300 4,570,300 226,000
Public Services 2,703,700 2,661,700 42,000
Total Estimated Expenditures $77,691,900 $76,226,000 $1,465,900
TOTAL TRANSFERS OUT: $2,217,100 $2,140,100 $77,000
TOTAL ESTIMATED DEDUCTIONS: $79,909,000 $78,366,100 $1,542,900
EXCESS /(DEFICIENCY) OF
AVAILABLE OVER DEDUCTIONS ($3,160,000) ($1,059,200) $2,100,800
BEGINNING FUND BALANCE 7-1-97 3,756,800 3,756,800 0
ESTIMATED FUND BALANCE 6.3038: $596,800 $2,697,600 $2,100,800
-------- --------- ---------
'Budget column reflects all budget amendments approved to date and Continuing Appropriations and
Encumbrance Carryovers from FY 96-97. The beginning fund balance is the final audited
balance from FY 96-97.
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1996-1997
ACTUAL DEC YTDJ BUDGETI FY98 REVISED OVER/(UNDER)
DESCRIPTION 1996-1997 FY97-98 FY97-98 % COLL FY 97-98 ORIG BUDGET
PROPERTY TAXES
Current Secured 6,258,409 2,773,576 6,300,000 44% 6,400,000 100,000
Current Unsecured 339,308 345,190 360,000 96% 350,000 (10,000)
Prior Taxes 306,882 178,503 220,000 81% 275,000 55,000
Supplemental 54,556 16,744 70,000 24% 55,000 (15,000)
Other 48,472 49,285 110,000 45% 100,000 (10,000)
Total Property Taxes 7,007,627 3,363,298 7,060;000 48% 7,180,000 120,000
OTHER TAXES
Sales Tax 20,005,236 6,916,469 20,361,300 34% 20,500,000 138,700
Utility User's Tax 15,824,608 7,120,465 15,320,000 46% 15,470,000 150,000
Franchise Tax 1,743,886 292,445 1,750,000 17% 1,750,000 0
Transient Occupancy Tax 1,733,919 653,664 1,620,000 40% 1,585,400 (34,600)
Sales Tax Safety 391,281 192,835 400,000 48% 425,000 25,000
Real Prop. Transfer Tax 237,277 104,664 165,000 63% 250,000 85,000
Total Taxes 39,936,207 15,280,542 39,616,300 39%1 39,980,400 1 364,100
LICENSES AND PERMITS
Business Registrations 3,867,504 1,383,888 3,974,800 35% 3,917,600 (57,200)
Building Permits 321,018 151,946 410,000 37% 380,000 (30,000)
Mechanical Permits 162,754 84,426 180,000 47% 180,000 0
On Site Permits 144,867 43,470 175,000 25% 150,000 (25,000)
On Site Plan Check 79,254 23,400 80,000 29% 80,000 0
Construction Permits 64,769 16,951 94,000 18% 75,000 (19,000)
EMS Membership 26,261 24,522 30,000 82% 30,000 1 0
Fire Licenses/Permits 87,139 34,418 70,000 49% 70,000 0
Street Cut Permits 14,728 6,373 18,000 35% 15,000 (3,000)
Mobile Home Park Permits 28,102 8,010 30,000 27% 26,500 (3,500)
Misc PS Licenses& Permits 19,391 11,991 20,000 60% 20,000 0
Misc City Clerk Permits 54,817 16,752 31,000 54% 40,000 9,000
Misc Planning Lic/Permit 15,944 9,461 15,000 63% 17,000 2,000
Grading Permits 3,605 1,072 5,700 19% 5,700 0
Total License & Permit 4,890,153 1,816,680 5,133,500 35% 5,006,800 (126,700)
FINES AND PENALTIES
Parking Citations 531,648 226,207 550,000 41% 550,000 0
General Fines 202,014 17,119 200,000 9% 56,400 (143,600)
Fire Citations 4,455 1,750 5,000 0% 3,500 (1,500)
Vehicle Abatement 9,384 6,677 18,100 37% 18,100 0
TotalFines/Penalties 747,501 251,753 773,100 33% 628,000 (145,100)
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1996-1997
ACTUAL DEC YTDJ BUDGET FY98 REVISED OVER/(UNDER)
DESCRIPTION 1996-1997 FY97-98 FY97-98 % COLL FY 97-98 ORIG BUDGET
USE OF MONEY'& PROPERTY'
Interest Earnings 873,921 76,045 715,000 11% 850,000 135,000
Land & Building Rental 375,749 233,506 260,000 90% 260,000 0
Parking Rental Fee 73,293 14,901 60,000 25% 60,000 0
Sale of Property 44,163 164,949 158,800 104% 200,000 41,200
Vending Machine Commission 7,386 5,091 12,000 42% 10,000 (2,000)
Total Money & Property 1,374,512 494,492 1,205,800 41% 1,380,000 174,200
INTERGOVERNMENTAL
Motor Vehicle In Lieu 7,229,031 2,945,077 7,400,000 40% 7,500,000 100,000
EDA Reimbursement 2,629,208 1,049,610 3,375,900 31% 3,206,500 (169,400)
Homeowner's Exemption 177,771 26,201 185,000 14% 180,000 (5,000)
POST 139,307 26,490 111,600 24% 103,900 (7,700)
State-Mandated Costs 215,831 84,834 150,000 57% 260,000 110,000
Water Reimbursement 162,192 150,000 150,000 100% 150,000 0
SBIAA Reimbursement 89,556 39,211 100,000 1 39% 100,000 0
State Aid-Civil Defense 28,451 14,138 19,800 71% 20,800 1,000
Off-Highway Vehicle Tax 1,803 1,871 6,000 31% 2,000 (4,000)
Trailer Coach Lie 590 0 300 0% 600 300
State Aid-Disaster 37,124 0 25,000 0% 10,000 (15,000)
Total Intergovernmental 10,710,864 4,337,432 11,523,600 38% 11,533,800 10,200
CHARGES FOR SERVICES
Plan Check Fee 154,998 94,888 200,000 47% 200,000 0
EMS User Fee 389,815 189,164 380,000 50% 380,000 0
Storm Drain Utility Fee 256,003 158,736 255,000 62% 300,000 45,000
Weed Abatement 182,974 85,822 217,800 39% 217,800 0
Building Demolition 561,135 392,723 630,000 62% 700,000 70,000
Planning Develp Project 68,762 45,462 80,000 57% 100,000 20,000
Alarm System Fee 48,775 34,736 59,600 58% 64,300 1 4,700
Misc Public Work Charges 25,469 14,218 30,000 47% 36,000 6,000
Building Permit Review 3,610 2,508 4,000 63% 4,500 500
Non-Resident Fees 3,165 1,050 4,000 26% 2,500 (1,500)
Plan Review Fee 64,664 23,325 70,000 33% 60,000 (10,000)
Swimming Pool Fee 50,257 47,234 56,800 83% 53,000 (3,800)
HUD Building Inspection 0 7,320 128,000 0% 70,000 (58,000)
Planning Environmental 13,097 4,181 12,000 35% 12,000 0
Non Subdivision Str Imp 32,642 8,703 55,000 16% 35,000 1 (20,000)
Class Registration Fee 13,267 4,395 12,000 37% 6,000 (6,000)
Planning Subdivision 74,643 21,347 30,000 71% 50,000 20,000
Park Energy Fee 25,379 15,018 25,000 60% 25,000 0
Program/Facility Use Fee 61,418 4,855 70,000 7% 25,000 (45,000)
Misc. Planning/Building 26,270 11,316 20,000 570/ 20,000 1 0
CITY OF SAN BERNARDINO
MIDYEAR GENERAL FUND REVENUE REPORT
FISCAL YEAR 1996-1997
ACTUAL DEC YTDJ BUDGET FY98 REVISED OVER/(UNDER)
DESCRIPTION 1996-1997 FY97-98 FY97-98 % COLL FY 97-98 ORIG BUDGET
Vehicle Towing Fee 84,900 34,900 75,000 47% 75,000 0
Utility Collection Fee 67,711 11,903 97,000 12% 47,000 (50,000)
Public Wk Subdivision 22,585 7,967 20,000 40% 18,000 (2,000)
Signal Maint/Energy Fee 7,224 0 12,000 0% 12,000 0
Str Light Energy Fee 9,456 946 15,000 6% 10,000 (5,000)
Election Filing/Copies 0 8,688 2,000 0% 8,700 6,700
Total Charges 2,248,219 1,231,405 2,560,200 480% 2,531,800 (28,400)
MI,$C,E,LLANEOUS
Water Fund Contr. 1,513,101 735,830 1,500,000 49% 1,500,000 0
Admin Service Charge 625,625 491,764 411,400 120% 395,000 (16,400)
Misc. Other Revenue 99,188 268,740 895,300 30% 895,300 0
Off Track Betting 172,718 67,912 173,000 39% 160,000 (13,000)
Sale of Photos 74,362 27,480 70,900 39% 60,300 (10,600)
Refuse Space Rental 41,000 0 0 0% 0 0
Police Misc. Receipts 286,146 76,033 247,400 31% 324,400 77,000
Misc Public Sery Receipt 6,747 2,264 12,000 19% 6,000 1 (6,000)
Property Auction 10,344 0 10,000 0% 0 (10,000)
Restitutions 632 302 800 0% 600 (200)
Litigation 36,374 1,500 50,000 0% 50,000 0
Drunk Driver Reimburmt. 1,421 1,950 2,500 78% 3,200 700
Refunds& Rebates 50 0 10,000 0% 100 (9,900)
Booking Fee Reimb. 101,943 122,422 125,400 0% 124,000 (1,400)
Investigation Fee 12,260 5,012 8,900 56% 9,400 500
Damage Claim Recovery 68,966 25,572 0 0% 50,000 50,000
Total Miscellaneous 3,050,877 1,826,781 3,517,600 52% 3;578,300 60,700''
TOTAL GENERAL FUND 1 69,965,960 1 28,602,3831 71,390,1001 40%1 71,819,100 1 429;000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1997 -1998
x
.............
..........
4618 State Aid-Libraries 117,742 109,767 133,084 75,000 152,000
4850 Miscellaneous Receipts 11,045 11,050 12,564 10,000 10,000
4851 Libra!i Fines 40,761 46,817 53,725 52,000 52,000
Total Libra Fund . 169548 167- 199,373 137;000 214,000:
7D6MPTFY FUND
.. . . . . . . . .
4505 Interest on Idle Cash 28,000 24,543 27,780 24,500 24,500
4775 Cemetery Burial Fee 71,327 65,423 71,093 72,000 71,000
4776 Sale of Vases 2,570 2,078 1,955 2,300 1,500
4777 Sale Concrete Boxes 38,693 30,144 32,096 35,000 30,000
4778 Sale Cemetery Plots 71,299 51,356 51,567 54,000 53,100
4901 Misc. Other Revenue 75,000 0 0 0 0
Total Cemetery Fund 286,80 -:17$,644: 184,491 187A0 l8l1,100
.47 0A Q TVr wN z I
4505 Interest on Idle Cash 317
Z92 4,38 0 0
4670 Economic Development Reimb. 15,29 18,000 0� 2 0
4922 Sale of Equipment 79,102 58,003 70,483 0 0
Total Cable TV Fund 94,713 76,711 74,869 0 ....
108 ASSET TFQ
_K
3Rtx t"t.lNd
4505 Interest on Idle Cash 11,000 10,369 10,066 1,300 1,700
4672 Asset Forfeiture Federal DOJ 268,067 87,840 16,909 0 12,500
4927 Asset Forfeiture 99,426 69,603 35,490 27,000 39,300
4929 Asset Forfeiture-Drug/Gang 0 9,758 6,030 4,800 6,400
Total Asset Forfeiture Fund 378,493 177574 68455 33,1001 59,9DO
1:09,1PARKINO),BUVRMS-,IMPROWT,
4302 Parkin /Business Improvement 145,011 141,135 141,386 145,000 145,000
4505 interest on Idle Cash 936 931 1,182 1,000 1,000
Total Parking/Business Fund 1 145,947 1 142,0661 142,568 1 146.DQ0,
1,10.PARKING IDISTRICT FUND
4010 Special Assessment-Land 122,144 165,639 152,519 0 2,200
4011 Special Assessment-Phase 11 26,933 32,971 29,902 0 400
4505 Interest on Idle Cash 6,148 5,207 4,804 4,000 4,000
4530 Rental Fee-Parking 24,833 24,517 9,538 15,000 15,000
4670 Economic Development Reimb. 0 39,097 39,097 153,300 153,300
Par., ri i Fvnd 180.058 267;431 235,5860 1,72.2,00-1 "Imm
�FUND z
SP
4505 Interest on Idle Cash 17,000 14,095 27,232 4,500 5,500
4626 Rideshare Reimbursement 202,966 202,973 194,307 200,000 189,000
4670 Economic Development Agency 3,000 3,670 0 0 0
4916 Van Pool Contributions 3,034 3,526 2,861 3,000 1,400
4906 Water Depi&nl 6,000 3,000 3,000 2,400 3,000
:Total Trans Oct on F u no 232,000 227,264 227,400 209,900 198,900
112ZA,3 83,291 1 47,9
,R tiPLE 8 -LTF 0 0
4320 Animal License 147,292 146,232 141,047 212,700 210,000
4352 Misc. License & Permits 675 1,175 532 600 1,500
4410 General Fines 20,777 1"72 20!9 21,000 21,000
4430 Animal License Penalty 12,566 13,811)3 U9 � 311:NO 32,000
4756 Animal Adoption Fee 12,973 10,333 9,6441 10,000 11,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1997 -1998
ACTUAL A;TUALI ACTUAL BUDGET mp"AE
4757 Contractee Shelter Fee 306,858 331,172 362,361 383,000 383,000
4758 Livestock Fee 776 2,251 740 400 400
4759 Apprehension Fee 24,614 23,114 25,044 24,600 23,000
4760 Board Fee 19,691 19,138 22,479 19,800 19,500
4761 Field Service Fee 3,670 2,431 1,961 2,400 2 000
4763 Owner Release Fee 20,866 20,642 21,374 20,100 21 000
4764 Vaccination Fee 9,956 9.112 9,124 8,500 9,000
4765 Microchip Fee 1,689 1,137 1,163 1,600 2,500
4901 Miscellaneous Receipts 19,832 18,360 4,627 19,000 19,000
4765 Microchip Identification 126 182 1 0 0 0
TbWI Animal Control Fund 602,361 1 618,9371 633,673 754,900 '754900!:
1215-SPECIAL GAS TAX.FUND
4505 Interest on Idle Cash 51,500 70,556 71,761 65,000 35,000
4610 State Aid-2106 658,700 636,790 647,184 650,000 680,000
4611 State Aid-2107 1,466,000 1,501,747 1,533,085 1,500,000 1,550,000
4612 State Aid-2107.5 10,000 10,000 10,000 10,000 10,000
4614 Prop 111-Highway Users Tax 1,052,000 1,079,272 1,092,404 1,090,000 1,090,000
4945 Reimbursement 25,000 38,462 165,544 327,000 370,000
Total Gas Tax fund 3,263,200 3,336,&27 3,519,978 3,642.000 3 73a,Op0':
527 REFUSE FUND
4505 Interest on Idle Cash 135,077 107,266 59,535 100,000 100,000
4830 Commercial Rubbish 258,249 260,385 249,098 290,000 290,000
4831 Commercial Bin Rent 342,340 378,496 398,487 370,000 370,000
4832 Commercial Bin Service 5,035,838 4,928,969 4,930,406 5,000,000 5 000 000
4833 Commercial Special 325,099 364,656 474,476 365,000 365,000
4836 Commercial Bin Service-Malls 93,748 102,827 79,929 102,000 102,000
4837 Automated Commercial Rubbish 5,472 19,850 50,753 2-2-1000 22,000
4840 Residential Water Billed 5,598,325 6,076,226 1 6,066,917 6,150,000 6,150,000
4841 Residential"B"Accounts 345,347 406,121 364,034 400,000 400,000
4843 Dino Bin Service 1,013,781 1,161,985 1,157,421 1,150,200 1,150,200
4849 Sale of Paper/Salvage Material 10,394 4,195 1,604 40,000 40,000
4901 Miscellaneous Other Revenue 443,330 42,017 33,056 25,000 25,000
4903 Refunds and Rebates 10,394 4,195 10,477 0 0
4923 Sale Salvage Mater 443,330 42,017 3,241 0 0
Total Refuse Fund 14,060 724 13,899.205 13,879,434 . 14,Q14,200 14;014,200::
i28 TRA,=f lC S#FFTY FUN4 '.
4440 CVC Fine 40,000 1 21,678 1 32,738 1 28,000 174,900
Total Traffic Safety Fund -- 40,000 21.,678 32,738 .'28,000 174,900!:
129 U2 CEHT.SALES 1ROADTAX FUND'::
4505 Interest on Idle Cash 30,700 70,397 126,840 60,000 65,000
4613 1/2 Cent Sales Tax 1,413,900 1,497,889 1,561,591 1,610,000 1,610,000
4627 Measure I Arterial 554,300 0 0 0 141,300
4945 Construction Reimbursement 75,400 52,663 21,466 40,000 50,000
Total 112 Cent Sales.Tax 2,074,300 1.620,949 1,709 897 1,710,000 1,866,300
130 FISCALINtFIELD FUNQ
4521 Fiscalini Field Lease Fee 27,061 39,953 62,968 0 0
Totat Fiscalini-Field Fund 27,061 39,953 62,968 0- 0
131 S�T;800
4653 SB 300 27,061 386,287 0 0 0
4945 Street Construction 0 26,290 0 0 0
431S6300- 27,061 1 412,577 0 0 0
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1997-1998
L ACTUAL
...... ACTU�tL
RM
11§ARE R Y
MAINTtNM
7 Interest on
Idle Cash 34,200 86,850 68,907 40,000 50,000
4820 Sewer Line Maint 1,280,857 1,309623 1,300,603 1.360,000 1,360,000
Total Sewer Line Maintenance 1 1,315,0571 1,396,4731 1,369,5101 1,4011000 1,410,000
1:4314
4520 LandlBuiLding; Rental 0 1 0 1 10,000 1 157,500
10
01 baseball Team Lease Agreement 0 0 42,326 400,000 100,000
0,000
Tbtal:ftabball Staditan 0 1 0 1 52,3261 557,500 200,0000
4630 State Aid-Street Constr. 1,964,209 242,343 162,912 11,596,000 0
4658 Federal Aid-FAU 2,927,600 2,545,511 2,572,979 1,672,000 3,000,000
4901 Miscellaneous Receipts 29,100 0 0 0 8,000
4945 Construction Reimbursement 1,614,100 1,019,360 811,246 1,896,000 5,000,000
Total Street Constr. Fund 6,535r000 3,13M214 16,164 Ao $;008,000'.
2,4 I
4505 Interest on Idle Cash 46,400 35,783 43,157 20,000 18,000
4620 State Aid-Park Development 0 0 0 0 0
4732 Park Development Fee 118,900 242,565 56,820 150,000 180,000
4945 Construction Project Reimb 0 o 0 0 0
Total Parke Construction Fund 165,300 278,348 99,977 170,000 198,000:
12 CEMETERY CONSTRUCTION FUND(.t,, Idle I i I
Cash 1 300 1 688 707 Soo 600
4778 Sale Cemetery Plots 1 71 100 5,017 4,213 4,400 4,400
Total Cemetery Constr. Fund 7,400 5,705 4,920 5,000 5,000
245 SEWER LINE?CONSTRUCTION FUND
4505 Interest on Idle Cash 274,800 205,853 180,2 200,000 200,000
4821 Sewer Lateral Fee 300 7,854 120 3,000
4822 Sewer Connection Fee 152,000 224,623 78, 100!ON20 130,000
Total Sewer Line Constr. Fund 427"100--::-,:A381330j 259,3 303,000 333,000
2146 INDIAN BINGO SEMEMENT'FUND.. I I 1 1
4505 Interest on Idle Cash 20,009 1 19,139 1 14j8Z i 9,009 9,000
4902 Indian Bingo Contribution 0 0 1 0 0 0
4925 Reimburse Street Construction 0 0 1 281,906 0 0
Total ndGn i3ingo Fund 20,000 19,139 296,093 9,000 9,000
1247',.OULTURAL Q EVELOPFUND.:
7'
20
21
12
U't"'a' DeL
e' onstr. Fee 40,256 291,03E3 34,968 =50,000 50,000
4505 Interest on Idle Cash 456 4,312 542 0 200
Total Cultural Devel Const Fund 1 40,712 295,348 1 35,510 50,000 50,2001
248 STORM DRjN,,0. R,FUND
4505 Interest on Idle Cash 147,200 82,120 114,404 75,000 75,000
4818 Storm Drain Fee 366,400 11
4 7,:5121 221 330,002 330
2� "l J,Ei3.:110 0 �00!000
4945 Construction Reimbursement 0 150 000
Total Storm Drain Constr. Fund 513,600 1,869,11" 1 405,000 1 z 1605,000
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1997-1998
A1a17 fXs4 81?D ( FAIL» I»ST
Y ra& u x
250 TRAFFIC
SYSTFW9QNSTR FUND,
4505 Interest on Idle Cash 22,700 16,541 4,236 4,000 3,500
4658 Fed/State Aid-Street Construction 436,100 76,316 432,190 200,000 0
4803 Traffic System Fees 168,200 317,584 91,539 0 150,000
4945 Reimburse St Constr 0 0 (14,001 257,500 50,000
Total Traffic Systems Fund. . 627,000 410,441 513,964 461,600 203,500'
^ if.'f1TY.,WIDE AD 994
48971nterde artmental Receipts 4,304,000 4,351,063 4,298,242 0 250,000
4910 Administrative Service Charges 0 1,230 93,303 0 0
Tdtd[C Wid✓;AD 994 4,304,000 4,352,2931 4,391,545 0 250,000
':•E[+1TRfil.SERVICES F13t+fD
4897 Interdepartmental 0 1 0 1 250,007 1 260,000 1 260,000
TdtalCentral .Services:Fund 0 1 0. . 250,007 1 260,000 .- --260000.
29! I' LITY INSEIRANCE FUND
4505 Interest on Idle Cash 0 266,477 320,485 100,000 200,000
4670 Economic Development Agency 50,572 85,000 80,000 80,000 80,000
46711VDA/SBIAA 0 0 0 10 000 10,000
4897 Interdepartmental Receipts 2,316,000 2,047,000 2057,000 1,952,600 1,952,600
4901 Misc. Receipts 291,592 0 0 0 36,400
4906 Water Department 61,575 43,806 0 0 0
4924 Damage Claim Recovery 94,408 6,916 14,014 50,000 25,000
L_12!216 Liabif" Insurance Fund 1 2814,147 2449,199 1 2,471,499 1 2,192600 1 1304,000:'.
630 ']=L 'I £IE SURR0,RT FUND
4541 Tele hone Commission 13,635 16,419 28,459 16,000 16,000
4893 Water Dept. Receipts 111,056 124,943 80,215 92,200 92,200
4670 Economic Development Agency 96,454 128,874 101,665 92,300 92,300
4897 Interdepartmental Receipts 783,095 717,614 696,180 562-13-00 562,300
4903 Refunds and Rebates 2,535 2,432 10,758 2,000 2,000
Total Telephone Support Fund 1,006,775 990282 917,277 764,800: 764800'
631 UTIL[TY.FD-R4TERDEPT RECEIPTS 1 3,223,779 1 3,418jd29 11 3,426,355 t 3,167,'7€)0 3,D46,OOD.'.
4896 Replacement Contribution 0%3,876,799 760,019 491,800 491,800
4897 Interdepartmental Receipts 3,966,000 3,749,416 3,312900 3,312,900
4901/22 Misc, Other Receipts 1,000 (31,446 10,400 0
Total Motor Pool Fund 3,967000 4,477,989,16::6:318 :3804,700'
678 WORKERuV QQMPl=N5' T'tcfNFt�ID l€
4505 Interest on Idle Cash 2,992 719 0 1,000 1,000
4897 Interdepartmental Receipts 1,994,019 2,070,650 2,188,557 1,983,200 1,983,200
4899 Premiums 15,909 15,913 134 5 000 41400
4670 Economic Development Agency 10,000 10,000 0 10,000 10,000
4901 Misc Receipts 0 5,018 0 5,000 5,000
4906 Water Department 556,251 394,400 478,756 375,000 375,000
4924 Damage Claim Recovery 43,922 0 80,669 50,000 25,000
Total Workers':Compensation IN 2,623,093 2,486;700 1 2,748,116 1 2,429,200 1 2403,600€
i
CITY OF SAN BERNARDINO
SPECIAL REVENUE FUNDS
FISCAL YEAR 1997-1998
A TUAI AGT4JA1 AC7UfiL 8POP YR EST
079;Ms0 erp$!1t It'FOt#n�a0.�y0. kWtA�s
4505 Interest on Idle Cash 0 28,392 4,301 0 0
4670 EDA Reimbursement 4,283 1,408 1,350 15,600 2,000
4897 Interdepartmental Recei is 1,117,928 2009,964 2,163,200 2,100,100 2,096,100
4901 Miscellaneous Receipts 155,318 1,798 655 0 0
4903 Refunds& Rebates 0 0 0 0 0
Total MIS Fund ' - 1,277,529 2,041=,562 2,160,904 2,115 700 2,0981100;:
GRAND TOTAL :50;449,839 48,347;433— 49,946,620.1 54,353200 47,584500''
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1997-1998
TRANSFERS - IN VARIANCE
FY 1997-98 FY 1997-98 FAVORABLE/
BUDGET MIDYR EST UNFAVORABLE
TQNAL F#7Nf !
*From Special Gas Tax For - 2,595,100 2,595,100 0
Street Maintenance - $2,225,000
Street Lighting - $370,100
*From Traffic Safety For- 28,000 174,900 146,900
Police Costs
*From 1/2 Cent Sales & Road Tax For- 164,000 164,000 0
Administration
*From Cultural Development Fund For- 54,000 40,000 (14,000)
Funding Fine Arts and Civic and
Promotional Costs
*From Traffic Systems Constructions For - 25,000 25,000 0
Administration
*From Parking District For- 66,600 66,600 0
Debt Service Payment
*From SB 300 For - 20,000 20,000 0
Administration
*From Storm Drain Construction For- 100,000 100,000 0
Administration
*From Telephone Support For - 16,000 12,000 (4,000)
Telephone Commission & Rebates
*From Refuse Fund For- 1,831,200 1,831,200 0
Administration - $1,326,200
Lease City Yards - $464,000
Lease City Hall - $41,000
*From Sewer Line Construction For- 100,000 100,000 0
Administration
*From Sewer Line Maintenance Fund For - 100,000 100,000 0
Administration
*From CATV Fund For- 83,000 83,000 0
Close out of fund to EDA
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1997-1998
TRANSFERS - IN VARIANCE
FY 1997-98 FY 1997-98 FAVORABLE/
BUDGET MIDYR EST UNFAVORABLE
`From Transportation Fund For- 176,000 176,000 0
Traffic Engineering Costs - $50,000
Maint) Fuel Alternate Fuel Vehicles - $31,500
Crossing Guards -$94,500
TOTAL GENERAL FUND $5,358,900 $5,487,800 128,900
TO ANIMAL CONTROL FUND:
'From General Fund For - 131,100 131,100 G
Operating Costs
TO LIBRARY FUND:
'From General Fund For - 2,038,000 1,961,000 (77,000)
Operating Costs
TO ARTICLE 8 '- LOCAL TRANSPORTATION
"From 1/2 Cent Sales & Road Tax For - 26,700 26,700 0
Project Costs
TO PUBLIC PARK EXTENSION:
'From General Fund For- 48,000 48,000 G
Park Facilities Improvements
TO PARKING DISTRICT:
`From Parking & Business Impr For - 105,900 105,900 0
Administration,
TOTAL OTHER FUNDS $2,349,700 $2,272,700 (77,000)
GRAND TOTAL TRANSFERS-IN $7,708,600 $7,760,500 51,900
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1997-1998
TRANSFERS - OUT VARIANCE
FY 1997-98 FY1997-981 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
FROM GENERAL FUND:
*To Animal Control Fund For - $131,100 131,100 0
Operating Costs
*To Library Fund For - 2,038,000 1,961,000 77,000
Operating Costs
*To Public Park Extension For - 48,000 48,000 0
Park Facilities Improvements
TOTAL GENERAL FUND $2,217,100 $2,140,100 $77,000
FROM TELECOMMUNICATION FD:
*To General Fund For - 16.000 12.000 4,000
Telephone Commission & Rebates
FROM SPECIAL GAS TAX:
*To General Fund For - 2,595,100 2,595,100 0
Street Maintenance Costs - $2,225,000
Street Lighting Costs - $370,100
FROM TRAFFIC SAFETY:
*To General Fund For - 28.000 174,900 (146,900)
Police Costs
FROM 112 CENT SALESIROAD TAX:
*To General Fund For - 190,700 190,700 0
Administration of Fund - $164,000
*To Article 8-Local Transportation For-
Project Costs - $26,700
FROM PARKING & BUSINESS IMPR
*To Parking District For- 105,900 105,900 0
Administration of District
FROM PARKING DISTRICT FUND
I
*To General Fund For - 66,600 66.600 0
Debt Service Payment
FROM CULTURAL DEVELOPMENT
*To General Fund For - 54,000 40,000 14,000
Fine Arts & Civic Promotional Costs
CITY OF SAN BERNARDINO
DETAIL OF INTERFUND TRANSACTIONS
FISCAL YEAR 1997-1998
TRANSFERS - OUT VARIANCE
FY 1997-98 FY 1997-98 FAVORABLE/
BUDGET MIDYR EST (UNFAVORABLE)
FROM TRAFFIC SYSTEM CONSTR
*To General Fund For - 25,000 25,000 0
Administration of Fund
FROM SIB 300
*To General Fund For - 20,000 20,000 0
Administration of Fund
FROM STORM DRAIN FUND
*To General Fund For - 100,000 100,000 0
Administration of Fund
FROM REFUSE FUND
*To General Fund For - 1,831,200 1,831,200 0
Administration - $1,326,200
Lease City Yards - $464,000
Lease City Hall - $41,000
FROM SEWER LINE CONSTR FD
*To General Fund For - 100,000 100.000 0
Administration
FROM SEWER LINE MAINT FUND
*To General Fund For - 100,000 100.000 0
Administration I
FROM CATV FUND
*To General Fund For- 83,000 83,000 0
Close out of fund to EDA
FROM TRANSPORTATION FUND
To General Fund For - 176,000 176.000 0
Traffic Engineering Costs
Maint. & Fuel for Alternate Fuel Vehicles
Crossing Guards
TOTAL OTHER FUNDS $5,491,500 $5,620,400 (128,900)
GRAND TOTAL TRANSFERS-OUT $7,708,600 $7,760,500
CITY OF SAN BERNARDINO
PROJECTED GENERAL FUND BALANCE
FISCAL YEAR 1998-1999
FIRST REVISED VARIANCE
PROJECTED PROJECTED FAVORABLE/
DESCRIPTION FY 98-99 FY 98-99 (UNFAVORABLE)
Estimated Revenues $ 70,390,900 $ 71,078,100 $ 687,200
Transfers In 5.506.900 5,749,700 242.800
Total Available $ 75,897,800 $ 76,827,800 $ 930,000
Expenditures $ 79,703,700 $ 79,603,700 $ 100,000
Transfers Out 2.887.600 2.836 800 50.800
Total Expenses $ 82,591,300 $ 82,440,500 $ 150,800
Excess/(Deficiency) of
Available over Deduction $ (6,693,500) $ (5,612,700) $ 1,080,800
Beginning Fund Balance* $ 2,000,000 $ 2,697,600 $ 697,600
Ending Fund Balance $ (4,693,500) $ (2,915,100) $ 1,778,400
*The beginning fund balance is the final audited balance from FY 1996-97.
FISCAL YEAR 1998-1999
REVENUES
FY 97-98 Updated Budget $ 71,819,100 *Sales Tax $ 600,000
Reduce Utility Tax for loss of.5% (800,000) Property Tax 100,000
Remove Computer Proj. money (521,000) Interest Earnings 100,000
Remove Bond Refunding Reserve money (150,000) Misc. Other 300,000
Add Damage Claim Recovery Budget 50,000 TOTAL $ 1,100,000
6 months 10% Rate Reduction Edison (200,000)
Remove Booking Fee Trust Transfer (120,000) *Mid year est FY 97-98 20,500,000
Remove Copy Machine Trust Transfer (100,000) 2% growth 400,000
Misc. Revenue Increases* 1,100,000 Robinsons/May 200,000
TOTAL $ 71,078,100 TOTAL 21,100,000
TRANSFERSIN
FY 97-98 Updated Budget $ 5,487,800 '
Increase Traffic Safety-Legis. Change 69,900
Utility User Trust 275,000
Remove CAN (83,000)
TOTAL $ 5,749,700
*Assumes Crossing Guards continue to be paid by Transportation Fund
*Assumes$370,100 of Street Lighting costs will continue to be paid by Gas Tax
EXPENDITURES
FY 97-98 Updated Expenditure Budget $ 77,691,900
186 Salary Increases Safety FY 98-99 1,200,000
Salary and Benefits Negotiations 300,000
Remove Election Costs (184,900)
Remove Carryover from FY 96-97 (425,100)
Increase Debt Service Payments 416,900
No More Police Fed Grant 225,000
Additional HUD Building Insp. Program 8,500
Balance AD 994 Costs to PW 521,400
Reduce Electric Charges (150,000)
TOTAL $ 79,603,700
TRANSFERS OUT
FY 97-98 Updated Budget $ 2,217,100
Increase Library for Debt Service 491,900
Refuse for GF portion of Sweeping 127,800
$ 2,836,800