10000000879

I PAUL R. GLASSMAN (State Bar No.
76536)
LAURA L. BUCHANAN (State Bar No. 156261)
2 KATHLEEN D. DeVANEY (State BarNo. 156444)
STRADLING YOCCA CARLSON & RAUTH
3 A Professional Corporation
100 Wilshire Blvd., Suite 440
4 Santa Monica, CA 90401
Telephone: (424) 214-7000
5 Facsimile: (424) 214-7010
E-mail: pglassman@sycr.com
6 lbuchanan@sycr.com
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8
9
kdevaney@sycr.com
JAMES F. PENMAN (State BarNo. 91761)
CITY ATTORNEY
300 North "D" STREET, Sixth Floor
San Bernardino, CA 92418
10 Telephone: (909) 384-5355
Facsimile: (909) 384-5238
II E-mail: Penman _Ja@sbcity.org
Attorneys for Debtor
12 City of San Bernardino
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UNITED STATES BANKRUPTCY COURT
CENTRAL DISTRICT OF CALIFORNIA
RIVERSIDE DIVISION
In re:
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CITY OF SAN BERNARDINO,
CALIFORNIA,
Debtor.
Case No. 6: 12-BK-28006-MJ
Chapter 9
DECLARATION OF GEORGEANN HANNA
IN SUPPORT OF CITY OF SAN
BERNARDINO'S MEMORANDUM OF FACTS
AND LAW IN SUPPORT OF THE
STATEMENT OF QUALIFICATIONS UNDER
SECTION 109(C) OF THE BANKRUPTCY
CODE
STRADLING YOCCA
CARLSON & RAUTH
LAWYERS
NEWrORT BEACII
DOCSOC/1580602vl/200430-0003
I DECLARATION OF GEORGEANN HANNA
2 ____ I, Georgeann Hanna, declare:
3 I. My name is Georgeann Hanna. I am over 18 years of age. I am authorized to and
4 do make this declaration in support ofthe City Of San Bernardino's Memorandum Of Facts And
5 Law In Support Of The Statement Of Qualifications Under Section 109(C) Of The Bankruptcy
6 Code. I have personal knowledge of the matters set fotth in this declaration, and if called upon
7 to testify, I could and would competently testify thereto.
8 2. I am the City Clerk for the City of San Bernardino, California (the "City" or "San
9 Bernardino"). I began my duties as City Clerk in March of2012. In my capacity as City Clerk, I
10 am required by the City Charter to keep all books, papers, records and other documents; attend
II all meetings of the Mayor and Common Council; and keep minutes of all Common Council
12 meetings. I am also empowered to administer all oaths, keep a record of all demands, and
13 maintain official books and records (keeping them properly indexed and open to public
14 inspection). In addition to my duties mandated by the City Charter, I am also required to process
15 ordinances and resolutions and prepare all Common Council agendas. I have a Bachelor of Arts
16 in Journalism from Humboldt State University, and completed graduate studies in
17 communications at California State University Fullerton.
18 3. As the City Clerk, I am familiar with the procedures of the City for the
19 maintenance of business records. I am one of the custodians of the books, records and files of
20 the City that pertain to the matters set forth in this declaration. I have personally worked on the
21 books, records and files, and as to the matters in this declaration, I know them to be true of my
22 own knowledge or I have gained knowledge of them from the business records of the City
23 maintained in the ordinary course ofthe City's business, which were made at or near the time of
24 the acts or events recorded therein by, or from information transmitted by, a person with
25 knowledge of the acts or events who had personal knowledge of the event and had or has a
26 business duty to record such event accurately. During all relevant times, the practice ofthe City
27 was to maintain accurate and complete records.
28
STRADLING YOCCA
CARLSON & RAUTH
LAWYER5
N\VfORT li&ACH
-I-
DOCSOC/1580602v 11200430-0003
I
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4. Attached hereto as Exhibit A is a true and correct copy of the Annotated Charter
ofTheCity of San Bernardi!lo_tate of California.
5. Attached hereto as Exhibit B is a true and correct copy of the document entitled
4 "City of San Bernardino Budgetary Analysis and Recommendations for Budget Stabilization"
5 dated July 9, 2012.
6 6.
Attached hereto as Exhibit C is a true and correct copy of Attachment A to the
7 document entitled "City of San Bernardino Budgetary Analysis and Recommendations for
8 Budget Stabilization" dated July 9, 2012.
9 7. Attached hereto as Exhibit D is a true and correct copy of the Agenda for the
1 0 Special Meeting of the Mayor and Common Council of the City of San Bernardino, California
11 for Tuesday, July 10, 2012.
12 8. Attached hereto as Exhibit E is a true and correct copy of the Agenda for the Joint
13 Regular Meeting of the Mayor and Common Council of the City of San Bernardino, California
14 for Monday, July 16, 2012.
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9. Attached hereto as Exhibit F is a true and correct copy of the Agenda for the Joint
Adjourned Regular Meeting of the Mayor and Common Council of the City of San Bernardino,
California for Wednesday, July 18,2012.
10. Attached hereto as Exhibit G is a true and correct copy of Resolution No. 2012-
205 entitled "Resolution of the Mayor and Common Conncil of the City of San Bernardino
Declaring A Fiscal Emergency In The City of San Bernardino."
11. Attached hereto as Exhibit His a true and correct copy ofthe Resolution No.
2012-206 entitled "Resolution of the Mayor and Common Council of the City of San Bernardino
Authorizing The Filing Of A Petition Under Chapter 9 of the United States Bankruptcy Code."
12. Attached hereto as Exhibit I is a true and correct copy of the City of San
Bernardino, California Staff Report dated July 18, 2012 entered into the record at the Joint
Adjourned Regular Meeting of the Mayor and Common Council of the City of San Bernardino,
California on Wednesday, July 18, 2012.
STRADLING YOCCA
-2-
CARLSON & RAUTH
LAWYERS
NP.WfORT BEACH
DOCSOC/1580602v 11200430-0003
I 13. Attached hereto as Exhibit J is a true and correct copy of the "City of San
2 BerJ!ardino Financial Status Update" released on July 18, 2012.
3 14. Attached hereto as Exhibit K is a true and correct copy of the Agenda for the
4 Special Meeting of the Mayor and Common Council of the City of San Bernardino, California
5 for Tuesday, July 24, 2012.
6 15. Attached hereto as Exhibit L is a true and correct copy of the "Fiscal Emergency
7 Operating Plan- July 2012 to September 20 12" unanimously approved at the Special Meeting of
8 the Mayor and Common Council of the City of San Bernardino, California on Tuesday, July 24,
9 2012.
10 16. Attached hereto as Exhibit M is a true and correct copy of the "City of San
II Bernardino Selected Monthly Cash Flow Analysis Measures to Manage Cash" entered into the
12 record at the Special Meeting of the Mayor and Common Council of the City of San Bernardino,
13 California for Tuesday, July 24, 2012.
14 17. Attached hereto as Exhibit N is a true and correct copy of the document entitled
15 "San Bernardino Fiscal Emergency Operating Plan" released on July 24,2012.
16 18. Attached hereto as Exhibit 0 is a true and correct copy of Resolution No. 2012-
17 214 entitled "Resolution of the Mayor and Common Council of the City of San Bernardino
18 Authorizing the City Manager To Suspend And/Or Negotiate With Employees, Payouts For All
19 Employees' Accrual Leave Bank Payoffs, Cash-Outs or Sell-Backs."
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19. I declare under penalty of perjury that the foregoing is true and correct. Executed
STRADLING YOCCA
CARLSON & RAUTH
-3-
LAWYP.I!.S
NEWPORT BEACII
DOCSOC/1580602v 11200430-0003
Exhibit A

C - 1
ANNOTATED
CHARTER
of the
CITY OF SAN BERNARDINO
STATE OF CALIFORNIA

(THIS CHARTER EFFECTIVE MARCH 6, 2006 EXCEPT
THOSE SECTIONS OTHERWISE NOTED)

RATIFIED BY THE VOTERS AT THE ELECTION ON NOVEMBER 2, 2004,
FILED IN THE OFFICE OF THE SECRETARY OF STATE OF THE STATE
OF CALIFORNIA ON MARCH 16, 2005 AND ASSIGNED CHARTER
CHAPTER NUMBER 26 FOR PUBLICATION IN THE STATUTES OF 2005,
STATE OF CALIFORNIA.

PREAMBLE

We, the citizens of the City of San Bernardino, hereby establish this Charter
to promote economic, environmental, and cultural prosperity throughout our
community; to enable our City government to meet the needs of the people
effectively and efficiently; to provide for accountability and ethics in public service;
and to ensure equality of opportunity for every resident.

Article I
Boundaries, Rights and Liabilities

Section 1. Powers of City. The municipal corporation now existing known
as the City of San Bernardino shall remain and continue a body politic and
corporate in name and in fact, by the name of the City of San Bernardino, and by
that name shall have perpetual succession and may sue and defend in all courts
and places and in all matters and proceedings, whatever, and all property, rights
and interests of the said City shall continue and vest in and belong to said City
under this Charter. It may have and use a common seal and alter it at pleasure;
may purchase, receive and hold real and personal property within and without the
City limits; may sell and dispose of the same for the common benefit; receive
bequests and donations of all kinds of property in trust for charitable or other
purposes and do all acts necessary to carry out the purposes of such bequests
and donations, with power to manage, sell or otherwise dispose of the same in
accordance with the terms of the bequest or donation.

The City of San Bernardino may make and enforce all laws and regulations
in respect to municipal affairs, subject only to the restrictions and limitations
provided in this Charter, and in respect to other matters it shall be subject to
general laws. (As amended by special election held on April 11, 1921.) (Wilson v. City (1960)
186 Cal.App.2d 603, 605; Scott v. Common Council (1996) 44 Cal.App.4th 684, 695; City Attorney
Opinion No. 90-18)

C - 2
Section 2. Boundaries - Jurisdiction. The boundaries of the City of San
Bernardino shall be as follows: Commencing at the southeast corner of block
seven of the Rancho San Bernardino, at the intersection of the center lines of Mill
Street and Waterman Avenue, and running thence north along said center line of
Waterman Avenue, and along the east boundary of said block seven, and of blocks
six, five, four, three, two, one and thirty-two of said Rancho, to the northeast corner
of lot one of said block thirty-two; thence west along the north boundary of said lot
one and of lot fourteen of said block thirty-two, and the north line of lots one and
fourteen of block thirty-three, lots one and fourteen of block thirty-four, lots one and
fourteen of block thirty-five, lots one and fourteen of block thirty-six, lots three and
six of block fifty-three, and lots three and six of block fifty-nine, to the northwest
corner of said lot six of block fifty-nine; thence south along west line of lots six and
five of said block fifty-nine, to the southwest corner of said lot five of block fifty-
nine; thence east along the south line of said lot five to the intersection of the west
line of lot twenty-four of block twenty-one with the north line of Base Line Street;
thence south along the west line of lots twenty-four and seven in said block twenty-
one, lots twenty-four and seven of block twenty-two, lots twenty-four and seven of
block twenty-three, lots twenty-four and seven of block twenty-four, and lots
twenty-four and seven in block twenty-five, to the southwest corner of said lot
seven of block twenty-five, at the intersection of said west line with the north line of
First Street; thence east along the south line of said block twenty-five and along
said north line of First Street to the northwest corner of lot eight in block sixty-six,
at the intersection of the west line of said lot eight with the said north line of First
Street; thence south along the west line of lots eight and one of block sixty-six, to
the southwest corner of said lot one of block sixty-six, at the intersection of said
west line with the center line of Mill Street; thence east along the center line of said
Mill Street and along the southline of blocks sixty-six, fourteen, thirteen, twelve,
eleven, ten, nine, eight and seven, to the southeast corner of said block seven at
the place of beginning; all being in and of the Rancho San Bernardino, according to
the plan of survey of said Rancho, of record in the office of the County Recorder of
said San Bernardino County.

The jurisdiction of said city, for all purposes of ownership, control,
protection, management and maintenance, shall extend to and embrace all that
parcel of land about two and one-half miles northwest of the courthouse in the City
of San Bernardino, consisting of ten acres, more or less, and known as the "City
Reservoir Tract," and that other parcel of land of about twenty-two acres about
one-half mile east of the city limits known as the "Job Antil Tract," and such
jurisdiction shall also extend to any other real property that may hereafter be
acquired by said City of San Bernardino.

Section 3. Time and Change of Boundaries. The Mayor and Common
Council by ordinance shall divide the area of the City into seven (7) wards of
approximately equal population and thereafter shall periodically change the
boundaries of the wards to maintain them in compact form and as nearly equal in
population as possible, provided that such changes shall not be made more than
once in any two (2) year period nor within ninety (90) days of any general
municipal election. (As amended by election held June 7, 1966)

C - 3
Article II
Elective Officers and Elections

Section 10. Primary and General Election. A primary election shall be
held in said City on the first Tuesday after the first Monday in March of each odd
numbered year, for the nomination of candidates to be elected at the ensuing
general election, and a general election shall be held in said City on the first
Tuesday in May of each odd numbered year, for the election of City officers.
Beginning with the primary election in 1995, and thereafter a primary election shall
be held in said City on the first Tuesday after the first Monday in November in each
odd numbered year for the nomination of candidates to be elected at the ensuing
general election, and a general election shall be held in said City on the first
Tuesday in February of the following even numbered year for the election of City
Officers. Said election shall be conducted in the manner provided for by general
law; provided, however, that the Mayor and Common Council shall have power, by
ordinance, to provide for the manner of holding such election. (As amended by
elections held June 4, 1974 and June 2, 1992) (City Attorney Opinion No. 96-3; City Attorney
Opinion No. 91-7; City Attorney Opinion No. 91-5)

Section 10-A. Election to Office. Any candidate for any City office who at
a primary election shall receive votes on a majority of all the ballots cast for
candidates for the office for which such candidates seek nomination, shall be
elected to such office. Where two or more candidates are to be elected to a given
office and a greater number of candidates receive a majority than the number to be
elected, those candidates shall be elected who secure the highest votes of those
receiving such majority, and equal in number to the number to be elected. Any
officer elected shall hold office until his or her successor is elected and qualifies.
(City Attorney Opinion No. 91-5)

Section 11. Provision for Elections - Returns - Certificate. The Mayor
and Common Council shall provide for the holding of all City elections.

On the second day after a City election, exclusive of holidays, at 1:30 p.m.
the Mayor and Common Council, or the City Clerk, or a canvassing board
appointed by the City Clerk by order of the Mayor and Common Council shall meet
at the City Hall, San Bernardino, California and proceed to canvass the election
returns.

The previous paragraph notwithstanding, all City elections consolidated with
elections conducted by the County of San Bernardino, and all City elections that
are conducted pursuant to agreement with the County of San Bernardino shall
follow the Countys process for the conduct of such elections and the canvass of
such returns.

At the next regular or adjourned regular council meeting following the
completion of the canvass, the Mayor and Common Council shall declare the
results of said election as certified by the City Clerk or the Registrar of Voters of
the County of San Bernardino as being official. (City Attorney Opinion No. 96-3)

C - 4
Section 11-A. Compensation For Officers. That the Mayor and Common
Council shall, regardless of the provisions of the foregoing section, fix the
compensation for each inspector, judge, clerk, and other election officers.

Section 12. Approval and Filing of Bond. After the result of an election is
declared, or an appointment made, the City Clerk under his/her hand and official
seal shall issue a certificate thereof to the person elected or appointed by
delivering it to him/her personally, or by depositing it with postage pre-paid in the
post office, addressed to him/her at the City of San Bernardino; and within ten days
thereafter such person so elected or appointed, shall file the certificate with his/her
oath of office attached, in the office of the City Clerk. When an Official Bond is
required of an officer it shall be approved and filed before entering upon the duties
of his/her office, within twenty (20) days after the certificate of election is issued to
him/her.

Section 13. Officers Elected. There shall be elected at the general
election in 1998, and every fourth year thereafter three members of the Common
Council, one each from the First, Second and Fourth Wards, who shall have been
qualified electors and residents of their respective wards for a period of at least
thirty (30) consecutive days next preceding the date of filing of their nomination
papers for the office and who shall be elected by the qualified electors of their
respective wards for terms of four years commencing on the first Monday in March
next succeeding their elections. (As amended by elections held June 4, 1974, November 2,
1976, and June 2, 1992) (City Attorney Opinion No. 97-2)

Section 14. Officers and Terms. There shall be elected at its general
election in 1996 and every fourth year thereafter, four members of the Common
Council, one each from the Third, Fifth, Sixth and Seventh Wards, who shall have
been qualified electors and residents of their respective wards for at least thirty
(30) consecutive days next preceding the date of filing of their nomination papers
for the office and who shall be elected by the qualified electors of their respective
wards, a City Attorney, City Clerk and City Treasurer elected at large who shall
hold office for terms of four years from and after the first Monday in March and next
succeeding their elections.

There shall be elected at the general election in 1998 and every fourth year
thereafter, a Mayor who shall be elected at large for a term of four years
commencing on the first Monday in March next succeeding such election. (As
amended by election held June 4, 1974, November 2, 1976, and June 2, 1992) (City Attorney
Opinion No. 97-2; City Attorney Opinion No. 96-3; City Attorney Opinion No. 90-31; City Attorney
Opinion No. 88-10)

Section 14-A. Vacancy on Council. A vacancy on the Common Council,
from whatever cause arising, shall be filled for the unexpired term thereof through
the election of a successor Council Member by the qualified electors of the ward in
which the vacancy has occurred. Such Council Member shall have been a qualified
elector and resident of the ward for at least thirty (30) consecutive days next
preceding the date of filing of nomination papers for the office.

C - 5
Said election shall be held at the time established by the Mayor and
Common Council and shall be conducted in the manner provided for by general
law; provided that the Mayor and Common Council shall have power by ordinance
to provide for the manner of holding such election and such ordinance shall prevail
over the general law. (City Attorney Opinion No. 96-3)

Section 14-B. Consolidated General Election. Notwithstanding any
other section of this Charter, whenever a County-wide election is scheduled to be
held within sixty (60) days after the date which a City general election would
otherwise be held pursuant to this Charter, the City shall consolidate the City
general election with the County-wide election. In the event said consolidated
general election causes the successful candidate to be qualified to take office after
the expiration of the term of the incumbent, the term of said incumbent shall be
extended until said successor qualifies and takes office, or until the incumbent
qualifies and takes office in the event of re-election. Any such successful
candidate elected in said consolidated general election shall take office at the first
Council meeting of the month following the month in which the consolidated
general election is held. (As added by election held on November 2, 1999.)

Section 15. Vacancies. An office becomes vacant when the incumbent
thereof dies, resigns, is adjudged insane, convicted of a felony or of any major
offense involving a violation of his/her official duties, or is removed from office, or
ceases, in the case of a Council Member to be a resident of his/her ward, or, in the
case of any other elected official to be a resident of the City, or refuses after notice
from the Mayor and Common Council to qualify by taking the oath of office and
filing his/her official bond. (City Attorney Opinion No. 96-3)

Section 16. Military Leave of Absence. Anything in this Charter to the
contrary notwithstanding, all employees or officers, excepting elective officers, who
have heretofore or shall hereafter enter the armed forces of the United States
during war or national emergency as declared by the President or the Congress of
the United States shall be entitled to a leave of absence during such service in
accordance with applicable State and Federal laws, and for a period of ninety (90)
days thereafter. Every such employee or officer returning to the City within the time
herein specified, and who has been honorably discharged from such services, shall
be reinstated without loss of status or seniority, provided he/she is still qualified for
such office or position. If the office or position no longer exists, or the employee or
officer is no longer qualified for his/her former position, he/she has the right to
return to a position to which he/she meets the qualifications at the same
compensation, status and seniority.

All persons appointed to fill such positions during war or national emergency
shall be temporary appointees only.

Bonds and Salaries

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Section 20. Approval of Bonds. Officers of the City, before entering upon
the discharge of their official duties, shall execute to said City such Official Bond as
may be required by law, ordinance or this Charter. When the amount of any bond
is not fixed by law, ordinance or this Charter, and power to fix same is not herein
conferred upon any board or officer, it may be fixed by ordinance. All bonds shall
be approved by the authorized designee of the Mayor and Common Council and
filed with the City Clerk, and shall be recorded by the City Clerk in a book entitled
"Official Bonds" and kept for that purpose, except the Bond of the City Clerk, which
shall be filed with the Mayor, after being so recorded. The approval of every Official
Bond must be endorsed thereon and signed by the officers approving the same
after the examination of the surety.

Section 21. City Officials as Surety - Form - Liability - Bond of Surety
Company. City Officers shall not be accepted as surety for each other on Official
Bonds. Every Bond shall be in form joint and several and made payable to the City
of San Bernardino, and contain a condition that the principal will faithfully perform
all official duties that may be imposed upon or required of him/her by law or
ordinance, and that at the expiration of his/her term of office he/she will surrender
to his/her successor all property, books, papers and documents that may come
into his/her possession as such officer. Said Bond must be executed by two or
more sureties, but when the amount of the bond is more than five thousand dollars
($5,000.00), the sureties may become severally liable for a portion of not less than
twenty-five hundred ($2,500.00), when there are more than two sureties, said
sureties may justify in an amount which in the aggregate shall equal double the
amount of said bond. But the Mayor and Common Council may require the
Treasurer to give a Surety Company Bond in which case the expense of such bond
shall be borne by the City, and may accept and approve of a Surety Company
Bond for any officer without other surety.

Section 23. Additional bond - Vacancy. When an Official Bond is
required of an officer, the Mayor and Common Council may require an additional
bond if, in their opinion, the original bond or any surety becomes insufficient. If
such additional bond be not given in thirty (30) days, the Mayor and Common
Council must declare the office vacant and thereupon it shall become vacant.

Section 24. Salary of Mayor. The Office of Mayor shall be a full time
position and the incumbent shall not engage in any business, professional or
occupational activities which interfere with the discharge of the duties of such
office. Effective January 1, 2003, the annual salary of the Mayor shall be set at
fifty percent (50%) of the salary for a Superior Court Judge, County of San
Bernardino, State of California, as of July 1, 2002, and shall thereafter be adjusted
and implemented January 1 of each subsequent year at the same fifty percent
(50%) figure of the salary for said Superior Court Judge then in effect on said
January 1 date. (As amended by elections held November 5, 2002, June 4, 1974, and March 6,
1979) (City Attorney Opinion No. 96-3; City Attorney Opinion No. 92-10; City Attorney Opinion No.
88-30; City Attorney Opinion No. 88-13; City Attorney Opinion No. 88-10)

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Section 24-A. Salary of Council. The Council Members shall each receive
an annual salary of six hundred dollars ($600.00), payable monthly. (City Attorney
Opinion No. 96-3)

Section 24-B. Salary of City Clerk. That the salary to be received by the
City Clerk shall be fixed by the Mayor and the Common Council. (As amended by
special election held on March 15, 1937.)

Article III
Legislative Department - The Common Council

Section 30. Legislative Power. The legislative power of the City is hereby
vested in the Common Council consisting of seven members, four of whom shall
constitute a quorum, but a less number may adjourn from time to time, or compel
the attendance of other members. No order, except to adjourn for lack of quorum,
or to compel the attendance of a quorum, and no ordinance or resolution shall be
valid unless it receives the affirmative vote of four Council Members, or, in the
event of a tie vote by the Council Members present, if it receives the affirmative
vote of three Council Members and the Mayor. (Scott v. Common Council (1996) 44
Cal.App.4th 684, 696, ftnt. 8; City Attorney Opinion No. 92-10; City Attorney Opinion No. 91-33)

Section 31. Ordinances - Adoption - Emergency and Urgency. Except
for emergency or urgency ordinances, no ordinance may be adopted by the
Common Council on the day of its introduction, nor within five (5) days thereafter,
nor except at a regular or adjourned regular meeting. At the time of adoption of an
ordinance or resolution it shall be read in full unless, except for its title, the reading
thereof is waived by unanimous consent of all Council Members present. If an
ordinance is altered after its introduction (except for correction of typographical or
clerical errors), it shall not be adopted except at a regular or adjourned regular
meeting held not less than five (5) days after the date of such alteration.
Ordinances and codes may be adopted by reference in accordance with general
law.

Emergency or urgency ordinances and each resolution may be adopted on
the day of introduction and may take effect upon adoption; provided, however, that
this section is not intended, nor shall it be deemed to affect the method of adopting
special ordinances and resolutions as required by municipal improvement act, laws
relating to elections, taxation, and annexations, or other provisions of law
prescribing the time, form and manner for the adoption of ordinances and
resolutions of special cases.

No order, resolution or ordinance shall have effect without approval of the
Mayor, except when five (5) members of the Common Council concur in its
adoption. In case of orders, the approval of the Mayor shall be presumed unless at
the same meeting at which the order is passed, the Mayor causes his/her
disapproval, with his/her reasons therefore, to be spread upon the minutes. All
resolutions and ordinances after passage must be submitted to the Mayor who
shall, within five (5) days after he/she has received the same, endorse his/her

C - 8
approval or disapproval thereon, giving the reasons for his/her disapproval. Each
ordinance or resolution to be valid must be passed by a vote of not less than four
(4) Council Members and approval by the Mayor, provided that if the Mayor fails to
approve the same it may be passed by a vote of not less than five (5) Council
Members, and shall take effect as if approved by the Mayor. (Castaneda v. Holcomb
(1981) 114 Cal.App.3d 939, 941-946; City Attorney Opinion No. 96-10; City Attorney Opinion No.
96-7; City Attorney Opinion No. 88-13; City Attorney Opinion No. 88-7)

Section 32. Ordinances - Enacting Clause. The enacting clause of all
ordinances shall be: "The Mayor and Common Council of the City of San
Bernardino do ordain as follows."

Section 33. Ordinances - Publication. After the passage of each
ordinance, and at all times thereafter, the City Clerk shall maintain on file and open
to public inspection a certified copy of the full text of the ordinance. Within fifteen
(15) days after the passage of each ordinance, it shall be published by the City
Clerk once in a newspaper of general circulation published and circulated in the
City with the names of the members of the Common Council voting for and against
the ordinance and the name of the Mayor approving or disapproving the ordinance.
The publication of the ordinance may be satisfied by the publication of the entire
ordinance or by the publication of a summary of the ordinance, the number and
title of the ordinance, and the names of the members of the Common Council
voting for and against the ordinance and the name of the Mayor approving or
disapproving the ordinance. Such summary shall be prepared by the City Clerk, or
other official designated by the Mayor and Common Council, and approved by the
City Attorney. The publication shall include a statement that the full text of the
ordinance is available for inspection in the office of the City Clerk. The Mayor and
Common Council may direct the publication of the entire ordinance in special
cases. Ordinances shall not be published in a newspaper if the charge exceeds the
customary rate charged by the newspaper for publication of private legal notices,
but such ordinances shall be posted by the City Clerk in at least three public places
in the City within fifteen (15) days after passage of the ordinances. Except as
otherwise provided in this Charter, an ordinance shall not take effect or be valid
unless it is published in substantially the manner and at the time required herein.
(As amended by elections held February 4, 1969; and November 6, 1979) (City Attorney Opinion
No. 88-18)

Section 34. Powers of Common Council - Written Charges. The
Common Council shall have power to adopt rules for its own proceedings; to
compel the attendance of witnesses and absent members; the production of
papers in any matters under investigation; to judge of the qualification and election
of its own members; to punish any member by a fine not exceeding two hundred
fifty dollars ($250.00) for disorderly or contemptuous behavior in its presence; and
may expel a member or any city officer appointed by the Mayor and Common
Council for continued neglect of his/her duty, or the willful violation of any penal
law, or any provision of this Charter; but in every case the member or officer
accused, if holding office for a definite term shall be entitled to have written
charges presented and be heard on his/her own behalf.

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The Ayes and Noes shall be taken and entered in the Journal of its
proceedings at the request of any member and must be so taken and entered upon
the passage of all Ordinances and Resolutions, and in matters concerning the
granting of franchises, making of contracts, allowing bills, ordering work to be
done, or supplies to be furnished, disposing of City property, or any act that may
involve the payment of money or the incurring of a debt against the City.

Section 35. Meetings - Time of - Adjournments. All meetings of the
Common Council shall be public, and the regular meetings shall be held on the first
and third Mondays in each month, unless such days be a legal holiday, when the
meeting shall be held on the following day. Adjournments may be taken from a
meeting to a day certain, and in such case the adjourned meeting shall be deemed
an adjourned regular meeting.

Section 36. Mayor to Preside - Temporary Absence of Mayor; Mayor
Temporarily Unable to Perform Duties. The Mayor shall preside at all meetings
of the Common Council, but shall not be entitled to vote except in the event of a
tie. In the absence of the Mayor from any Council meeting, the Common Council
may choose one of their own number to preside over that meeting who shall retain
the right to vote upon all questions under consideration, and shall have the same
power to disapprove any order made by the Common Council, and with like effect
as the Mayor would have had if present at this meeting, however, that member
shall not have the ability to cast an additional vote in the event of a tie.

In case of temporary absence from the City, or sickness, or due to any other
cause, the Mayor is temporarily unable to perform the duties of his/her office, the
Common Council shall appoint one of their own number Mayor Pro-Tempore who
shall have all powers and authority which the Mayor would have possessed if
personally present and attending to such duties, and such Mayor Pro-Tempore
shall not lose his/her vote as Council Member, but shall not have the ability to cast
an additional vote in the event of a tie. (City Attorney Opinion No. 96-10; City Attorney
Opinion No. 88-10)

Section 37. Council Committees. Notwithstanding any other provision(s)
of this Charter, the Common Council may create such standing and ad hoc
committees as it deems appropriate, to be composed entirely of Council Members
and said committee members shall be appointed by the Common Council.

Section 39. Power to Override Mayor. Any order, directive and/or
decision of the Mayor made either formally or informally may be overridden,
amended, revised or withdrawn by two-thirds (2/3) vote of the Common Council.

Subjects of Legislation

Section 40. Powers of Mayor and Common Council. The Mayor and
Common Council of the City of San Bernardino, hereafter referred to as Council,
shall have the following enumerated powers.

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(a) Purchase and Sale of Property. Council shall have power to purchase,
lease, receive and hold real and personal property within or without the city limits,
and to control, sell and dispose of the same for the common benefit, provided that
the procedure for the sale of real property shall be established by the Council by
ordinance but such sale shall not be for less than the fair market value of the
property as determined by the Council, based on good and sufficient evidence in
the record. (As amended by election held on March 7, 1995)

(b) Police and Sanitary Regulations. Council shall have power, subject to
any pre-emptive law(s) of the State of California, to make and enforce all such
local, police, sanitary and other regulations, as pertain to municipal affairs, and for
this purpose may define misdemeanors committed within the city limits or on lands
under the jurisdiction of the City, and provide penalties and punishment therefor.

(c) Nuisances. Council shall have power to define nuisances and provide for
their removal.

(d) License Fee. Council shall have power to license for purposes of
revenue all and every kind of business, occupations, shows, exhibitions, and lawful
games carried on in the City and to fix the rate of license fee thereon.

(e) Taxes. Council shall have power to levy and collect taxes subject to
State law.

(f) Fire Department. Council shall have power to establish and maintain a
fire department, prescribe fire limits and adopt regulations for the protection of the
City against fires.

(g) Police. Council shall have power to establish and maintain a police force.

(h) Overflow. Council shall have power to protect the City against overflow.

(i) Houses of Ill Fame. Council shall have power to prohibit and suppress
lewdness and houses of ill fame and buildings or places used for lewdness,
assignation or prostitution.

(j) Storage. Council shall have power to prohibit the storage of gunpowder,
oils or other combustible substances in quantity.

(k) Parks. Council shall have power to lay out and maintain parks.

(I) Hospitals, etc. Council shall have power to regulate hospitals, pesthouses
and slaughter houses, and to provide for their removal or discontinuance.

(m) Cemeteries. Council shall have power to provide cemeteries and
regulate their management.

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(n) Animal Shelter. Council shall have power to establish and regulate a
public animal shelter.

(o) City Jail/Holding Area; Use of Inmates. Council shall have power to
provide a City jail/holding area and to provide for the utilization of the services of
any person(s) sentenced by the court to perform such community service as may
be prescribed.

(p) Sewers. Council shall have power to acquire, establish, construct,
reconstruct, maintain, operate, manage, repair, improve or finance any building,
system, plant, works, facilities or undertaking used for or useful in the collection,
treatment or disposal of sewage and the reclamation of effluent therefrom, or storm
water, including drainage.

(q) Bridges, Streets, etc. Council shall have power to establish, build and
repair bridges; to establish, lay out, alter, keep open, open, close, improve and
repair streets, sidewalks, alleys, squares, and other public highways, and places
within the City, and to drain, sprinkle, oil and light the same; to remove all
obstructions therein; to establish the grades thereof; to grade, pave, macadamize,
gravel and curb the same in whole or part, and to construct gutters, culverts,
sidewalks and crosswalks thereon, or upon any part thereof; to cause to be
planted, set out and cultivated shade trees therein, and generally to manage and
control all such highways and places.

(r) Fines and Penalties. Council shall have power to impose fines, penalties
and forfeitures for any and all violations or ordinances; and for any breach or
violation of ordinances; to fix the penalty by fine or imprisonment, or both. The
violation of any lawful ordinance made by the Mayor and Common Council shall
constitute either a misdemeanor or an infraction, as determined by the Council by
ordinance, and shall be prosecuted in the name of the people of the State of
California.

(s) Compensation and Removal of Officer. Council shall have power to
appoint, confirm and remove such appointed officers and appointed full-time
permanent employees, and to fix the qualifications, duties and compensations of
City employees subject to the civil service provisions and other provisions of this
Charter upon the recommendation of the City Manager except that the
appointment and removal of the City Manager, Acting City Manager, Chief of
Police and Chief of the Fire Department shall only be acted upon in response to
the Mayors nomination in instances of appointments and the Mayors
recommendation in instances of removal(s). The Council may not, however,
remove officers appointed for a definite term, nor deputies, assistants, clerks, and
attachs holding office at the pleasure of an elective officer, nor may the Council
remove employees of a City Manager-directed department except the Council may
give consent to such removal as provided in Section 102(b) herein. Other
provisions of this Charter notwithstanding, a Mayor Pro Tempore, acting as the
Mayor shall not remove, discharge or recommend the removal or discharge of the
City Manager, Acting City Manager, Chief of Police or Chief of the Fire Department

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unless, and until, said Mayor Pro Tempore, acting as the Mayor shall have been
acting as Mayor for a period of not less than sixty (60) consecutive days prior to
said removal or discharge, or prior to making a recommendation to remove or
discharge. The authority of a Mayor Pro Tempore, while acting as Mayor, to
suspend for cause is not limited by the preceding sentence.

(t) Public Utilities. Council shall have power to contract for supplying the City
water for municipal purposes, or to acquire, construct, repair and manage pumps,
aqueducts, reservoirs or other works necessary or proper for supplying water for
the use of such City or its inhabitants, or for irrigating purposes therein, subject to
the powers and supervision of the Board of Water Commissioners as in this
Charter provided.

(u) Public Works. Council shall have power to acquire, own, construct,
maintain and operate street railways, telephone and telegraph lines, gas, electrical
and other works for light, power and heat, and to supply such light, power and heat
to the municipality and the inhabitants thereof; and to acquire, own and maintain
public libraries, museums, gymnasiums, parks and baths.

(v) Permit for Construction in Proximity to City Streets. Council shall have
power to permit, under such restrictions, as they may deem proper, the laying of
railroad tracks and the construction and operation of street railways and the
running of cars drawn by steam, electricity or other power thereon; and the laying
of gas and water pipes in the public streets; and the construction and maintenance
of telephone and telegraph lines therein.

(w) Schools. Council shall have power to maintain public schools.

(x) Duties Not Defined. Council shall have power to prescribe by ordinance
the duties of all officers whose duties are not defined by this Charter, and to
prescribe for any officer, duties other than herein prescribed.

(y) Animal Licensing Fee. Council shall have power to impose and collect an
annual license fee on any canine owned or harbored within the limits of the City.

(z) Make and Enforce Laws and Regulations. Council shall have power to
make and enforce all laws and regulations in respect to municipal affairs, subject
only to the restriction and limitations provided in this Charter or by State law.

(aa) Other Powers. Council shall have power to pass all orders, resolutions
and ordinances and to do and perform any and all other acts and things necessary
or proper to complete execution of the powers vested by law or this Charter, or
inherent in the municipality, or that may be necessary or proper for the general
welfare of the City or its inhabitants.
(In Re Pedrosian (1932) 124 Cal.App. 692, 695 regarding (c) and (z) above; City Attorney Opinion
No. 93-19; City Attorney Opinion No. 92-26; City Attorney Opinion No. 92-10; City Attorney Opinion
No. 89-11; City Attorney Opinion No. 88-30; City Attorney Opinion No. 88-10)

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Section 41. System for Assessment, Levy, and Collection of Taxes.
The Mayor and Common Council shall have power, and it shall be their duty, to
provide by ordinance a system for the assessment, levy and collection of all City
taxes, which system shall conform as nearly as the circumstances of the case may
permit, to the provisions of the laws of this State in reference to assessment, levy
and collection of State and County taxes, except as to the time for such
assessment, levy and collection, and except as to the officers by whom such duties
are to be performed. All taxes assessed together with any percentage imposed for
delinquency, and the cost of collection, shall constitute liens on the property
assessed, from and after the first Monday in March in each year, which liens may
be enforced by a summary sale of such property and the execution and delivery of
all necessary certificates and deeds therefor, and such regulations as may be
prescribed by ordinance, or by action in any court of competent jurisdiction to
foreclose such lien; provided that any property sold for such taxes shall be subject
to redemption within the time and in the manner provided, or that may thereafter be
provided by law for the redemption of property sold for State or County taxes. All
deeds made upon any sale of property for taxes, or special assessment under the
provisions of this Charter shall have the same force and effect in evidence as is, or
may hereafter be provided by law for deeds for property sold for nonpayment of
State or County taxes. The maximum rate of taxation shall not exceed in any one
(1) year one dollar and thirty-five cents ($1.35) upon each hundred dollars
($100.00) of valuation or property assessed exclusive of the amount necessary to
pay the principal of and interest on the bonded indebtedness of the City. (As
amended by special election held June 5, 1956)

Article IV
Elected Municipal Officers

Mayor

Section 50. Chief Executive Officer. The Mayor shall be the Chief
Executive Officer, and chief spokesperson, of the City of San Bernardino and a
citizen of the State of California who shall be at least thirty years of age and a
resident and qualified elector of the City for a period of at least thirty (30)
consecutive days next preceding the date of filing nomination papers for the office.
The Mayor shall vigilantly observe the official conduct of all public officers, and take
notice of the fidelity and exactitude, or the want thereof, with which they execute
their duties and obligations, especially in the collection, administration and
disbursement of public funds and property. The books, records and official papers
of all departments, boards, officers and persons in the employ or service of the City
shall, at all times be open to all persons for inspection and examination. Any
defamation or willful neglect of duty or official misconduct which may be reported
or discovered by the Mayor shall be laid before the Common Council in order that
public interests may be protected and the person in default proceeded against
according to law. The Mayor shall, from time to time, give the Common Council
information in writing relative to the state of the City's municipal affairs and
business, and shall recommend such measures as may be deemed beneficial.

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The Mayor shall have the books and records of all public departments,
pertaining to the finances of the City, experted by a competent person at least
once in every year. Any person refusing to submit to, or permit such examination,
or purposely delaying, or impeding the same, may be suspended from office by the
Mayor and removed for malfeasance by the Mayor and Common Council. The
Mayor shall have general supervision over all the departments and public
institutions of the City. The Mayor shall take all proper measures for the
preservation of public order and suppression of all riots and tumults. (City Attorney
Opinion No. 12; City Attorney Opinion No. 88-10)

Section 51. Appointments and Vacancies. The Mayor, with the consent
and approval of the Common Council, shall appoint all officers, and all members of
joint powers authorities, committees, and commissions, regardless of whether they
are local, county, regional, state or otherwise, except those appointments made by
the City Manager or by elected officials pursuant to this Charter, and except any
other appointments for which this Charter expressly provides otherwise, and shall
fill all vacancies in an elective office not otherwise provided for in this Charter;
provided that in no case where a vacancy has occurred and an appointment been
made to an elective office, shall the officer hold beyond the next general municipal
election at which time an election shall be held for that office so vacated to fill the
unexpired term. In case of a vacancy in the office of Mayor, the vacancy shall be
filled by the Common Council by a majority vote, and the appointee shall be a
person meeting all of the requirements for the office of Mayor found in Section 50,
and said person shall hold office for the unexpired term. In filling a vacancy in the
office of Mayor, and in the process of filling such vacancy, the Mayor Pro Tempore
shall not have the authority to exercise any veto or vetoes. (City Attorney Opinion No.
96-10; City Attorney Opinion 93-19; City Attorney Opinion No. 92-18; City Attorney Opinion No. 91-
33; City Attorney Opinion No. 88-30; City Attorney Opinion No. 88-13; City Attorney Opinion No. 88-
12; City Attorney Opinion No. 88-10)

Section 52. Supervision by Mayor. The Mayor shall have the general
supervision of the City Manager, Acting City Manager, Chief of Police, Chief of the
Fire Department, and of all elected officers, except Council Members. The Mayor
shall have the authority to suspend and discharge, for cause, the City Manager
and/or the Acting City Manager subject to the laws of the State of California. (City
Attorney Opinion No. 96-1; City Attorney Opinion No. 95-2; City Attorney Opinion No. 93-19; City
Attorney Opinion No. 88-19; City Attorney Opinion No. 88-13; City Attorney Opinion No. 12; City
Attorney Opinion No. 88-10)

City Attorney

Section 55. Position - Duties - Salary. (a) The office of City Attorney shall
be a full-time position, and the incumbent shall not engage in private practice.

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(b) To be eligible to hold the office of City Attorney, the person elected or
appointed shall be an attorney at law, duly licensed as such under the laws of the
State of California, and shall have been engaged in the practice of law for at least
five (5) years prior to his/her election or appointment, and shall have been a
resident and elector of the City for a period of at least thirty (30) consecutive days
next preceding the appointment or the filing of nomination papers for election to the
office.

(c) In the event a vacancy shall occur in the office of City Attorney during
his/her term, such vacancy shall be filled by appointment by the Mayor and
Common Council, which appointment shall be valid until the next general municipal
election, at which time a City Attorney shall be elected for the remainder of any
unexpired term, or for a full term in accordance with Article II of this Charter.

(d) The City Attorney shall be the chief legal officer of the City; he or she
shall represent and advise the Mayor and Common Council and all City officers in
all matters of law pertaining to their offices; he or she shall represent and appear
for the City in all legal actions brought by or against the City, and prosecute
violations of City ordinances, and may prosecute violations of State law which are
misdemeanors or infractions and for which the City Attorney is specifically granted
the power of enforcement by State law without approval of the District Attorney, or
those violations which are drug or vice related; he or she shall also act and appear
as attorney for any City officer or employee who is a party to any legal action in his
or her official capacity; he or she shall attend meetings of the City Council, draft
proposed ordinances and resolutions, give his or her advice or opinion in writing
when requested to do so in writing by the Mayor or Common Council or other City
official upon any matter pertaining to Municipal affairs; and otherwise to do and
perform all services incident to his or her position and required by statute, this
Charter or general law.

(e) The salary of the City Attorney shall be fixed by the Mayor and Common
Council, but shall not be less than seventy-five hundred dollars ($7,500.00) per
annum. He/She shall be provided with office space and equipment, and clerical
help by the City.

(Scott v. Common Council (1996) 44 Cal.App.4th 684, 686, 696, regarding Section 55 (d).) (City
Attorney Opinion No. 96-3; City Attorney Opinion No.89-11; City Attorney Opinion No. 87-59; City

City Clerk

Section 60. Duties. The duties of the City Clerk shall be to keep the
corporate seal and all books, papers, records and other documents belonging to
his/her office, attend all meetings of the Mayor and Common Council and keep a
journal of the proceedings. He/She shall have full power and authority to take all
affidavits and administer all oaths necessary in the transaction of city business, but
shall make no charge therefor. His/Her official books and records shall be kept
properly indexed and be open to public inspection during office hours. He/She shall

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number and keep a record of all demands allowed and certified to him/her,
showing the date of approval, to whom the same is allowed, the nature of the
claim, and the fund out of which the same is payable. He/She shall issue all
licenses and countersign all warrants on the City Treasury, except warrants of the
boards, and shall do and perform all other acts required of him/her by this Charter,
or by ordinance, or which may be required of him/her by the Mayor and Common
Council. (City Attorney Opinion No. 90-31)

Treasurer

Section 70. Duties. The Treasurer shall receive and pay out all moneys
belonging to the City, and shall keep an account of all receipts and expenditures,
under such rules and regulations as may be prescribed. He/She shall make a
monthly statement to the Mayor and Common Council of the receipts and
expenditures of the preceding month, and shall perform all duties required of
him/her by law and the Mayor and the Common Council. He/She shall not pay out
any monies belonging to the City except on claims presented, allowed and
submitted in the manner provided by this Charter. (Scott v. Common Council (1996) 44
Cal.App.4th 684, 696)

Section 90. Veto Power of Mayor in Community Development
Commission. When pursuant to state law the Mayor and Common Council have
designated themselves as the Community Development Commission of the City,
the Mayor shall have the power of veto of all orders and resolutions of the
Commission, in the same manner as he or she has as Mayor of the City, subject to
the power of the Commission to override the veto, in the same manner as the
Council has in the City. (As added by election held November 5, 1996)

Article V
City Manager

Section 100. Selection and Qualifications. The Mayor shall appoint,
subject to confirmation by the Common Council, a City Manager who shall be the
chief administrative officer of the City. The City Manager shall be responsible for
the administration of all City departments except the Offices of the Mayor, City
Attorney, City Clerk, City Treasurer, the Water Department, the Free Public Library
and the Civil Service System. Said City Manager shall be at least 30 years of age
and shall be a resident of the City or shall become a resident of the City within 180
days of assuming office. Said City Manager shall have received, from an
accredited college or university, a masters degree in public administration,
business administration, or an equivalent degree in a related field, or a higher
degree, and said City Manager shall have served as a City Manager, or as a City
Administrator, or Chief Executive Officer of a county, or as an Assistant City
Manager, City Administrator, or Chief Executive Officer of a county for a minimum
of three years. The Mayor shall appoint the person deemed best qualified on the
basis of executive and administrative capabilities, giving preference to candidates
with management experience, and knowledge of accepted practices with respect to
the duties of the office as set forth in this Charter.

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Section 101. Assistant City Manager. The City Manager shall have the
power to appoint, with the confirmation of the Mayor and Common Council, an
Assistant City Manager, who shall be empowered to perform all duties of the City
Manager in the event of the absence or disability of the City Manager and such
other duties as the City Manager shall direct. The Assistant Manager shall serve
at the pleasure of the City Manager.

Section 102. Authority and Duties of the City Manager. The City
Manager shall have the following authority and duties:

(a) To direct and exercise immediate supervision over the administration
of all Manager-directed departments of the City;

(b) To appoint, subject to section 40(s) of this charter; exercise
immediate supervision over, suspend, and remove, all City employees of all
Manager-directed departments of the City in both the classified and unclassified
service; except that for the classified service, such powers shall be pursuant to the
Civil Service provisions of this Charter, Civil Service rules, regulations and
ordinances, and except that the removal of such employees in the unclassified
service is subject to the consent of the Mayor and Common Council; and to
appoint any temporary, part-time employees of all Manager-directed departments
of the City;

(c) To ensure, in cooperation with the Attorney General, District
Attorney, City Attorney, Police Chief and Fire Chief, that all laws, ordinances,
orders, resolutions, contracts and franchises are enforced and executed;

(d) To attend all meetings of the Mayor and Common Council or council
committee meetings, and to have the right to participate in the discussion without
vote;

(e) To prepare and submit the annual budget and to keep the Mayor
and/or the Mayor and Common Council fully advised as to the financial condition
and needs of the City, including the filing of annual and interim financial reports;

(f) To submit such reports as the Mayor and/or the Mayor and Common
Council may require concerning the operations of Manager-directed departments,
and to recommend to the Mayor and Common Council the adoption of measures
deemed advisable;

(g) To perform such other duties as are specified in the Charter, by law
or required by the Mayor and/or the Mayor and Common Council;

(h) To confer regularly with the Mayor, to implement the policies of the
Mayor and Common Council as directed by the Mayor and to keep the Mayor
informed of any issues, events and controversies that may arise; to be responsible
for the implementation of the Mayors policy directives and to insure that those

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directives are acted upon by all supervisors and employees in the Manager-
directed departments of the City;

(i) To confer regularly with the City Attorney on legal issues; to
immediately notify the City Attorney of any important legal issues or difficulties that
arise; to obtain the legal advice of the City Attorney, and to carefully consider such
advice, understanding that recommendations of the City Attorney are advisory
only. Neither the City Attorney, nor employees of the Office of the City Attorney,
has authority to issue orders to the City Manager or any of his/her subordinates; it
is the responsibility of the City Manager to insure that all Manager-directed
departments and the employees of those departments perform all of their duties
legally and that those departments and their employees are faithful in the
observance, adherence, and enforcement of all pertinent laws, ordinances, and
legal requirements in the performance of their duties and in their official conduct;

(j) To confer regularly with the City Treasurer on financial issues, to
obtain the financial advice of the City Treasurer and to carefully consider that
advice, and to keep the Treasurer informed of all financial matters and to
immediately notify the City Treasurer of any important financial issues or difficulties
that arise.

Section 103. Vacancy. Whenever a vacancy occurs in the office of the
City Manager, the Mayor shall proceed immediately to appoint a City Manager,
subject to confirmation by the Common Council. Until a City Manager is appointed
and has assumed the duties of the office, the Assistant City Manager shall be
designated as Acting City Manager. He/She shall perform all of the duties of City
Manager and be vested with all the powers of City Manager as set forth in this
Charter. The Assistant City Manager shall continue in the position of Acting City
Manager, subject to the Mayors authority to remove the Acting City Manager, until
a new City Manager has been appointed and has assumed the duties of that office.

Section 104. Mayor and Common Council's Authority Over the City
Manager and Other City Employees. Neither the Mayor nor any member of the
Common Council, nor any other elected City official, nor the Common Council, nor
any of its committees or members shall dictate or attempt to dictate, either directly
or indirectly, the appointment of any person to office or employment by the City
Manager, or in any manner interfere with or prevent the City Manager, from
exercising judgment in the appointment of officers and employees in the
administrative service. Neither the Mayor, Common Council Members, employees
of the Common Council, nor employees of the Office of the Mayor, shall give
orders to any of the subordinates of the City Manager, either publicly or privately.

Section 105. Non-Eligibility of Elected Officials. No person who held
any elected office in the City, between June 1, 1987, and the effective date of this
Charter, regardless of how long any such person held any such elected office, may
be employed as City Manager until eight years passes from the effective date of
this Charter, and no person who holds any elected office on or after the effective

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date of this Charter may be employed as City Manager until eight years passes
after such person leaves said elected office.

Article Vl
Reserved

Article Vll
Initiative, Referendum and Recall

Section 120. The Initiative. Any proposed ordinance may be submitted to
the Common Council by a petition signed by qualified and registered electors of the
City equal in number to the percentage hereinafter required. The signatures to the
petition need not all be appended to one paper, but each signer shall add to his/her
signature his/her place of residence, giving the street and such other identification
as may be required by the registration law. One of the signers of each such paper
shall make oath before an officer qualified to administer oaths, that the statements
therein made are true, and that each signature to the paper appended is the
genuine signature of the person whose name purports to be thereunto subscribed.
Within ten days from the date of filing such petition, the City Clerk shall examine
and from the great register ascertain whether, or not, said petition is signed by the
requisite number of qualified electors and if necessary, the Council shall allow
him/her extra help for that purpose, and he/she shall attach to said petition his/her
certificate showing the results of said examination. If, by the Clerk's certificate, the
number of signatures on the petition is shown to be insufficient, it shall be returned
forthwith by the Clerk to the filer(s) thereof who shall have an additional ten (10)
days from the date the petition is returned to them by the Clerk, to obtain the
required number of signatures. The Clerk shall, within ten (10) days after such
additional ten (10) day period to obtain additional signatures, make like
examination of said petition, and if his/her certificate shall show the same to be
insufficient, it shall be returned to the person filing same, without prejudice,
however, to the filing of a new petition to the same effect. If the petition shall be
found to be sufficient the Clerk shall submit the same to the Council without delay.

If the petition accompanying the proposed ordinance be signed by electors
equal in number to thirty percent (30%) of the entire vote cast for all candidates for
Mayor at the last preceding City election at which a Mayor was elected, and
contains a request that said ordinance be submitted forthwith to a vote of the
people at a special, or general municipal election, then the Council shall either:

(a) Pass such ordinance without alteration within twenty (20) days after the
attachment of the Clerk's certificate of sufficiency to the accompanying petition
(subject to referendary vote), and if the ordinance shall be passed by the Council,
but shall be vetoed by the Mayor, and on reconsideration shall fail of passage by
the Council, then, within five (5) days after determination that said ordinance shall
have so failed of final adoption, the Council shall proceed to call a special election
at which said ordinance without alteration, shall be submitted to a vote of the
people; or,

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(b) Forthwith after the Clerk shall attach to the petition accompanying such
Ordinance his/her certificate of sufficiency, the Council shall proceed to call a
special election at which said ordinance, without alteration, shall be submitted to a
vote of the people.

The ballots used when voting upon said proposed ordinance shall contain
the words, "For the Ordinance," (stating the general nature of the proposed
ordinance) and "Against the Ordinance," (stating the general nature of the
proposed ordinance). If a majority of the qualified electors voting on said proposed
ordinance shall vote in favor thereof, such ordinance shall thereupon become a
valid and binding ordinance of the City; and any ordinance proposed by petition, or
which shall be adopted by a vote of the people, cannot be repealed or amended
except by a vote of the people obtained in like manner.

Any number of proposed ordinances may be voted upon at the same
election. In accordance with the provisions of this section; provided that there shall
not be held under this section of the Charter more than one special election in any
period of twelve months. (Effective March 16, 2005)

Section 121. The Referendum. No ordinance passed by the Common
Council (except when otherwise required by the general laws of the State, or by
the provisions of this Charter, respecting street improvements and except an
ordinance for the immediate preservation of the public peace, health, or safety,
which contains a statement of its urgency, and is passed by a two-thirds (2/3) vote
of the Council, but no grant of any franchise shall be construed to be an urgency
matter, but all franchises shall be subject to the referendary vote herein provided)
shall go into effect before thirty (30) days from the time of its final passage and its
approval by the Mayor; and if during said thirty days a petition signed by electors of
the City equal in number to at least thirty percent (30%) of the entire vote cast for
all candidates for Mayor at the last preceding City election at which time a Mayor
was elected, protesting against the passage of such ordinance, be presented to
the Council, the same shall thereupon be suspended from going into operation,
and it shall be the duty of the Council to reconsider such ordinance, and if the
same is not entirely repealed, the Council shall submit the ordinance proposed to
the vote of the electors of the City either at the next general municipal election or at
a special municipal election to be called for that purpose, and such ordinance shall
not go into effect or become operative unless a majority of the qualified electors
voting on the same, shall vote in favor thereof. Said petition shall be in all respects
in accordance with the provisions of the first section of this article (The Initiative)
and shall be examined and certified by the Clerk in all respects as therein provided.
(City Attorney Opinion No. 96-7; City Attorney Opinion No. 96-4)

Section 122. The Recall. Proceedings may be commenced for recall of the
holder of any elective office of this City and the election of a successor of the
holder sought to be removed by the service, filing and publication of a notice of
intention to circulate a recall petition. Such proceedings may not be commenced
against the holder of an office unless, at the time of commencement, the holder
has held office for at least ninety days and no recall petition has been filed against

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such holder within the preceding six months. A petition demanding the recall of the
officer sought to be recalled shall be submitted to the City Clerk. The petition shall
be signed by not less than fifteen percent (15%) of the voters of the City, or in the
case of a City Council Member elected by ward twenty-five percent (25%) of the
voters of that ward, according to the County Clerk's last official report of
registration to the Secretary of State. No signature may be affixed to the petition
until the proponents have served, filed and published a notice of intention to
circulate a recall petition, containing the name of the officer sought to be recalled
and the title of his/her office, a statement in not more than 500 words of the
grounds on which the recall is sought, and the name and address of at least one,
but not more than five proponents. The notice of intention shall be served,
personally or by certified mail, on the officer sought to be recalled, and a copy
thereof with a certificate of the time and manner of service shall be filed with the
clerk of the legislative body. Within seven (7) days after the filing of the notice of
intention, the officer sought to be recalled may file with the City Clerk an answer in
not more than 500 words to the statement of the proponents and if an answer is
filed, shall serve a copy thereof, personally or by certified mail, on one of the
proponents named in the notice of intention. At the time the proponents publish
the notice and statement referred to above, the officer sought to be recalled may
have the answer published at his/her expense. If the answer is to be published the
officer shall file with the City Clerk at the time the answer is filed a statement
declaring his/her intent that the answer be published. The statement and answer
are intended solely for the information of the voters and no insufficiency in the form
or substance thereof shall affect the validity of the election or proceedings. The
notice and statement as referred to above, and the answer, if it is to be published
shall be published at least once in a newspaper of general circulation, as described
in Sections 6000 to 6066 of the Government Code, adjudicated as such.

Seven (7) days after the publication of the notice, statement and answer, if it
is to be published, the recall petition may be circulated and signed. The petition
shall bear a copy of the notice of intention, statement and answer, if any. If the
officer has not answered, the petition shall so state. Signatures shall be secured
and the petition filed within ninety (90) days from the filing of the notice of intention.
If such petition is not filed within the time permitted by this section, the same shall
be void for all purposes. The signatures to the petition need not all be appended to
one paper; but each signer shall add to his/her signature his/her place of
residence, giving the street and such other identification as may be required by the
registration law. One of the signers of each such paper shall make oath before an
officer qualified to administer oaths, that the statements therein made are true, and
that each signature to the paper appended, is the genuine signature of the person
whose name purports to be thereunto subscribed. Within thirty (30) days after the
date of filing such petition the City Clerk shall examine and ascertain whether or
not said petition is signed by the requisite number of qualified electors and, if
necessary, the Council shall allow extra help for that purpose, and the City Clerk
shall attach to said petition a certificate showing the result of said examination. If,
by the City Clerk's certificate, the number of signatures on the petition is shown to
be insufficient, it shall be returned forthwith by the Clerk to the filer(s) thereof who
shall have an additional thirty (30) days from the date the petition is returned to

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them by the Clerk to obtain the required number of signatures. The City Clerk shall,
within thirty (30) days after such additional thirty (30) day period to obtain
additional signatures, make like examination of said petition, and, if his/her
certificate shall show the same to be insufficient it shall be void for all purposes. If
the petition shall be found to be sufficient, the City Clerk shall submit the same to
the Council without delay and the Council shall thereupon order and fix a date for
holding said election, not less than fifty (50) days, nor more than seventy (70) days
from the date of the City Clerk's certificate to the Council that a sufficient petition is
filed.

The ballots used when voting upon said proposed recall shall contain the
words "shall (title of office and the name of the person against whom the recall is
filed) be recalled?" and the words "yes" and "no."

The Council and the City Clerk shall make, or cause to be made, publication
of notice and all arrangements for conducting, returning and declaring the results
of such election in the same manner as other City elections.

Qualified candidates to succeed the person against whom the recall is filed,
shall be listed on the ballot, except that the incumbent shall not be eligible to
succeed himself/herself in any such recall election.

In any such removal election, if a majority of the votes cast is for "yes" on
the question of whether or not the incumbent should be recalled, the candidate
receiving the highest number of votes shall be declared elected. The incumbent
shall thereupon be deemed removed from the office upon qualification of his/her
successor. In case the party who received the highest number of votes should fail
to qualify within ten (10) days after receiving notification of election, the office shall
be deemed vacant. The successor of any officer so removed shall hold office
during the unexpired term of his/her predecessor. (Effective March 16, 2005)

Article VIII
Revenue and Finance

Section 130. Reports and Estimates. On or before the first Monday in
June in each year the City Manager shall transmit to the Mayor and Common
Council, accompanied with the estimates and reports of each department an
estimate of the probable financial necessities of the City Government for the fiscal
year, stating the amount required to meet the interest and principal on all bonded
or funded indebtedness of the City, together with the amount needed for the
salaries and probable wants of all the departments of the Municipal Government in
detail, showing specifically the necessities of each fund in the treasury. Such
estimate shall also show what amount of income and revenue will probably be
collected from fines, licenses and other sources of revenue, exclusive of taxes
upon property, and what amount will probably be required to be levied and raised
by taxation in order to meet the necessities of each specific fund for such fiscal
year. (Scott v. Common Council (1996) 44 Cal.App.4th 684, 696; City Attorney Opinion No. 92-10)

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Section 131. Ordinance To Be Passed. The Mayor and Common Council
on or before the first Monday of January, 1907, and annually thereafter while any
valid law exists for the assessment and collection of City taxes by officers of the
County of San Bernardino, shall pass an ordinance electing to avail the City of San
Bernardino of the provisions of an act entitled: "An Act to provide for the levy and
Collection of taxes by and for the use of municipal corporations and cities
incorporated under the laws of the State of California, except municipal
corporations of the first class, and to provide for the consolidation and abolition of
certain municipal offices, and to provide that their duties may be performed by
certain officers of the County, and fixing the compensation to be allowed for such
County officers for the services so rendered to such municipal corporation,"
approved March 27, 1895, and shall cause a certified copy of such ordinance to be
filed with the Auditor of said County of San Bernardino. If said act shall be
amended, or some other law be substituted in its stead providing for the
assessment and collection of City taxes by County officers, the Mayor and
Common Council shall conform to the provisions of such amended act or such law
in order to avail the City of the privilege of having its taxes assessed and collected
by such County officers. Such ordinances shall take effect immediately after their
passage and shall not be subject to "The Referendum" as hereinbefore provided.

Section 132. Ex-officio Assessor and Tax Collector. After the time of
noon on the first Monday of March, 1907, if for any cause there shall not be in
force any ordinance availing the City of the privilege of having its taxes assessed
and collected by the officers of the County, and during the time that there shall be
no such ordinance or provision in force, the City Clerk shall be ex-officio Assessor,
and the Chief of Police shall be ex-officio Tax Collector; they shall perform
respectively the duties and have all the powers prescribed by law or ordinance for
Assessors and Tax Collectors. While the City avails itself of the privilege of having
its taxes assessed and collected by the County officers, the offices of City
Assessor and City Tax Collector shall not exist. The Mayor and the Common
Council shall have power, by ordinance, to provide for the compensation of the City
Clerk, while acting as ex-officio Assessor and of the Chief of Police while acting as
ex-officio Tax Collector for such extra services. The taxes so levied and collected
shall be apportioned by the Treasurer to the several specific funds.

Section 133. Indebtedness for Municipal Improvement. General
obligation bonded indebtedness of the City for any purpose for which the City is
authorized to provide or for carrying out any of the powers possessed by the City
may be incurred in the manner provided by the general laws of the State of
California at the time such proceedings are taken. The City shall not incur any
indebtedness evidenced by general obligation bonds which shall in the aggregate
exceed fifteen percent (15%) of the total assessed value for purposes of City
taxation of all the taxable real and personal property in the City. The City shall not
incur any bonded indebtedness constituting a general obligation of the City unless
such indebtedness is authorized by the affirmative votes of not less than two-thirds
(2/3) of those electors voting on the question of incurring such indebtedness at any
election at which such question is submitted to the electors of the City.
Notwithstanding any other provision or limit in this Charter, bonds of the City

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payable solely from the revenues of any revenue-producing improvement, building,
system, plant works, facilities or undertaking used for or useful in (a) the producing,
obtaining, conserving, treating, storing, transmitting, distributing and supplying of
water for domestic use, irrigation, sanitation, industrial use, fire protection,
recreation or any other public or private use, and (b) the collection, treatment or
disposal of sewage, garbage, refuse waste or storm water, including drainage, may
be authorized and issued in the manner provided by the general laws of the State
of California at the time such proceedings are taken. The issuance of such revenue
bonds must be authorized by the affirmative votes of a majority of the electors
voting upon the proposition of their issuance at any election at which such question
is submitted to the electors of the City.

When two or more questions or propositions for the incurring of general
obligation bonded debt or for the issuance of revenue bonds are submitted at the
same election to the votes cast for and against each question or proposition shall
be counted separately. (As amended by special election held June 5, 1956)

Section 134. Sewer Service Charges. The Mayor and Common Council
shall levy charges for sewer service which, if so ordered by the Mayor and
Common Council, may be collected together with or separately from charges for
water service and all charges received for sewer service and all other income and
receipts derived from the operations of the sewer system, including any sewage
treatment and effluent reclamation works, or arising from the sewer system or said
works shall be paid into the Sewer Fund. Said charges shall be at least sufficient to
pay the following amounts in the order set forth:

(a) The necessary and reasonable maintenance and operation costs of the
sewer system, including any sewage treatment and effluent reclamation works
(which include the reasonable expenses of billing and collection of service charges,
management, repair and other expenses necessary to maintain and preserve the
sewer system and said works in good repair and working order);

(b) The principal and interest on bonds issued for sewer purposes;

(c) Any payment specifically authorized or required by the Mayor and
Common Council in any ordinance or resolution providing for the issuance of said
bonds. (As amended by election held March 19, 1957)

Section 135. Demands Against City. The provisions of the laws of the
State of California relating to the processing of demands and claims against the
municipality, the establishment and operation of funds and the transfer of revenue
between funds which apply to general law cities shall be applicable to and given
full force and effect in the City, provided that the Mayor and Common Council are
empowered to and may, by ordinance, prescribe and provide for such matters and
other matters directly related thereto and such ordinance after its adoption shall
prevail over said provisions of the general law. (As amended by election held February 6,
1973)

Section 139. Valid Claims. No claim for commodities furnished, or service

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performed, shall be valid unless prior to furnishing such commodities, or the
rendition of the service, authority for the same had been given by the Common
Council, the City Manager or some department of City government, having the
authority so to do. No member of the Common Council, the City Manager or
member of any department, and no City officer, shall have power to create an
indebtedness against the City, or to furnish the basis of a claim without said
authority. (More v. City (1931) 118 Cal.App. 732, 735-737; Good v. City (1920) 49 Cal.App. 559,
560)

Section 140. Advertisement For Supplies, Etc. The purchase of any
goods, equipment, materials, supplies, or other personal property, except
purchases from other governments or governmental agencies or as otherwise
excepted by law, shall be made in the manner prescribed by ordinance which shall
provide that such purchases or contracts for purchases where the amount therefor
equals or exceeds an amount fixed by such ordinance, shall be open to
competitive bidding and that the procedures for such bidding shall include public
advertisement therefor, and consideration of factors in the award including low bid,
expertise, and such other relevant factors as may be determined by the Mayor and
Common Council from time to time. The Mayor and Common Council or any
board or officer advertising for sealed proposals hereunder shall have the power to
reject any and all bids and readvertise at their discretion. (As amended by elections
held June 4, 1974, November 6, 1979 and June 2, 1992) (Cody v. City (1908) 153 Cal. 24, 26; City

Section 143. Special Funds. There is hereby created the following specific
funds, to wit: Library Fund, Sewer Fund, Water Fund, and such other funds as may
be designated by ordinance or resolution duly passed by the Mayor and Common
Council. (As amended by election held February 6, 1973)

Section 146. Water Fund. Out of the Water Fund shall be paid all
warrants drawn thereon duly authorized by the Board of Water Commissioners.

Section 148. Library Fund. Out of the Library Fund shall be paid all
warrants drawn thereon duly authorized by the Board of Library Trustees.

Section 149. Sewer Fund. Out of the Sewer Fund shall be paid:

(a) The necessary and reasonable maintenance and operation costs of the
sewer system, including any sewage treatment and effluent reclamation works
which include the reasonable expenses of billing and collection of sewer charges,
management, repair and other expenses necessary to maintain and preserve the
sewer system and said works in good repair and working order;

(b) The principal and interest of bonds issued for sewer purposes;

(c) Any payments specifically authorized or required by the Mayor and
Common Council in any ordinance or resolution providing for the issuance of said
bonds;

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(d) Amounts, as the Mayor and Common Council may direct, for the
payment of the costs of extensions and improvements of or additions to the sewer
system and said works or for any other sewer purposes. (As amended by election held
March 19, 1957)

Article IX
Water Department

Section 160. Water Commissioners - Term of Office - Qualifications -
Duties. There is hereby created a board consisting of five members which shall be
known as the Board of Water Commissioners. Members of such board shall be
appointed by the Mayor, subject to the confirmation of the Common Council. The
term of office of each commissioner shall be six years; provided, however, that on
or after twelve o'clock noon on the second Monday in May 1935, one member of
the Board shall then be appointed for a term of six years; that on or after twelve
o'clock noon on the second Monday of May, 1937, one member of such board
shall be appointed for a term of two years, and one member shall be appointed for
a term of six years; and thereafter, on or after twelve o'clock noon on the second
Monday of May of each odd numbered year, one member of the Board shall be
appointed for a term of six years; provided further that on or after twelve o'clock
noon on the second Monday of May, 1971, two members of the Board shall be
appointed, one for a one year term and one for a three year term, commencing on
the second Monday of May, 1971; and thereafter such members shall be
appointed for six year terms commencing on the second Monday of May, 1972,
and of May, 1974, and for every six years thereafter. Any member of the Board
may be removed at any time by the affirmative vote of five Council Members, and
upon any such removal, the vacancy shall be filled by the Mayor, with the consent
of the Common Council, for the unexpired term. No person shall be eligible to
appointment as a member of said Board unless he/she shall have been a qualified
elector of said City for the period of five (5) years next preceding the date of his/her
appointment.

The Board of Water Commissioners shall perform the duties and
responsibilities prescribed in this Charter and shall perform such other duties and
responsibilities as are or may be prescribed or delegated by the Mayor and
Common Council with the concurrence of the Board. (As amended by election held
April 13, 1971) (City Attorney Opinion No. 94-3; City Attorney Opinion No. 93-8; City Attorney

Section 161. Oath of Office. Before entering upon the duties of his/her
office, each member of the Board of Water Commissioners shall make and
subscribe before some officer authorized by law to certify oaths, the same oath of
office required of other City officers. (City Attorney Opinion No. 94-3)

Section 162. President - Inventory of Property. The first Board of Water
Commissioners appointed hereunder shall, within one week after their confirmation
by the Common Council, and thereafter their successors shall biennially, meet and
organize by the election of one of their number as president. And said Board shall
within a reasonable time thereafter, not to exceed thirty (30) days, make an

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inventory of all the property of the City pertaining to the Water Department that is
on hand and in use, consisting of lands, reservoirs, conduits, rights of way, pipes,
pipe lines, hydrants, gates, engines, pumps, tools, wells and private water service
connection, and shall estimate the value of all such property to determine the
whole amount the City has invested in its water system; and shall enter said
inventory, together with such estimates, in a record book to be kept by said
Commission and shall therein keep a record of all property belonging to the water
service of the City, afterwards acquired, together with a record and account of the
disposition of any property of said department which has been, or may be sold,
lost, destroyed or worn out. (City Attorney Opinion No. 94-3)

Section 163. Powers. The Board of Water Commissioners is hereby
authorized and empowered:

1. To establish and collect all water rates, collect all rentals from water
bearing lands and generally regulate, control, manage, renew, repair and extend
the entire water system of the City;

2. To employ such persons as the necessities of the water service may
require, to fix and pay out of the Water Fund the compensation of any and all
employees in said water service and to require of any employee in the Water
Department an adequate bond for the faithful performance of his/her duties;

3. Upon the order of and in the manner directed by the Mayor and Common
Council, to generally regulate, control, manage, renew, repair and extend the City
waste water treatment (sewage disposal) plants and that portion of the outfall
sewer lines extending from Mill and "E" Streets to said plants, and if so ordered by
the Mayor and Common Council to pay all costs and expenses in connection
therewith from the Water Fund;

4. To incur any indebtedness or liability not exceeding in any year the
income and revenue provided for such year, subject to the debt limitation
provisions of the Constitution of the State of California;

5. To make rules and regulations governing the conduct of said Board and
the members thereof. (Livingstone v. MacGillivray (1934) 1 Cal.2d 546, 552; Good v. City
(1920) 49 Cal.App. 559, 562; City Attorney Opinion No. 94-3; City Attorney Opinion No. 93-8)

Section 164. Sale And Use Of Water. The Board shall have power to
control and order the expenditure of all money received from sale or use of water,
for the defraying of expenses or maintenance and repairs and operation of the
water system, and for any expenses for additions to the same; and for supplying
the City with water for any and all purposes; provided that all such money shall be
deposited in the treasury of the City to the credit of a fund to be known as the
Water Fund, and shall be kept separate and apart from other moneys of the City,
and shall only be drawn from said fund upon demands authenticated by the
signature of the President and Secretary of the Board, or in the absence of the
President, by the signatures of two members and the Secretary of the Board,

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except that the Common Council may, in its discretion, monthly transfer from the
Water Fund to the General Fund not more than ten percent (10%) of the revenues
of the Water Department during the preceding month, and except that the Mayor
and Common Council may, in its discretion, monthly transfer from the Water Fund
to the proper Bond Fund an amount of money equal to one-twelfth (1/12) of the
amount which will become due and payable during the current year for interest or
principal, or for interest and principal, upon any or all outstanding Water Works
Bonds. (As amended by special election held April 8, 1935) (City Attorney Opinion No. 94-3)

Section 165. Receipts and Disbursements of Water Funds. Said Board
shall cause to be kept in proper books provided therefor, a complete and accurate
account of all the receipts and disbursements on account of said water system,
and the same shall be kept open to the inspection of the public at any and all
reasonable hours. (City Attorney Opinion No. 94-3)

Section 166. Map Of Water System And Service. Said Board appointed
hereunder shall within a reasonable time after their appointment, cause to be made
and drafted by a competent engineer a suitable map showing the entire water
system of the City; its source of supply, reservoirs, mains, gates, stop-off cocks,
size of pipe, hydrants and all individual water service connections; said map to be
the official map of the water system of the City. And from time to time, as the
water service of the City increases, said Board shall cause to be made additional
maps showing in detail the increased water service of the City. (City Attorney Opinion
No. 94-3)

Section 167. Financial Condition Of Water Department, Etc. Not less
than thirty (30) days, nor more than forty (40) days, prior to the fixing of the general
tax levy by the Common Council, and at any other time when required by the
Common Council, said Board shall make and file with the Clerk of said Common
Council a report, showing a full detailed statement of the financial condition of the
Water Department; together with an estimate of the needs and requirements of
said department for the ensuing year and the costs thereof. And whenever
required by the Common Council said Board shall make and file with the Clerk of
said Common Council, a full and detailed statement of all property of whatsoever
nature or kind belonging to said Water Department. (City Attorney Opinion No. 94-3)

Section 168. City Clerk Ex-Officio Secretary. The City Clerk shall be ex-
officio Secretary of said Board, and shall keep a record of the proceedings thereof;
and shall, whenever required so to do, certify such proceedings under his/her
hand, the same to be authenticated by seal, if a seal is adopted and provided by
said Board for that purpose. (City Attorney Opinion No. 94-3)

Section 169. Meetings. The Board shall hold regular stated meetings at
the City Hall at least twice in each month, and as often as the necessities of the
Water Department require. (City Attorney Opinion No. 94-3)

Section 170. Compensation of Members. The members of said Board
shall each receive a salary as compensation for his/her services, payable out of

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the Water Fund of the City, as follows: The President, three hundred dollars
($300.00) a year, and each of the other members, one hundred fifty dollars
($150.00) a year. (City Attorney Opinion No. 94-3)

Section 171. Ordinance to Enforce Rules. It shall be the duty of the
Mayor and Common Council to pass such ordinances as may be necessary to
enforce the rules and regulations of said Board of Water Commissioners. (City

Article X

Police and Fire Departments

Section 180. Powers of Mayor and Common Council. The police and fire
departments shall be under the general supervision of the Mayor. The City
Manager shall be the immediate supervisor of the Chief of Police and the Chief of
the Fire Department. Neither the Mayor nor the City Manager shall interfere or
attempt to interfere with the discharge of those duties of the Police or Fire Chief(s)
the performance of which are required by law.

The Mayor and Common Council shall have power upon the
recommendation of the City Manager to fix and prescribe the salaries,
qualifications, duties, rank, badges of office and uniforms of the officers, members
and employees of said departments; to prescribe rules and regulations for the
organization, government and discipline of the same, and to prescribe penalties for
violations thereof; subject to the civil service provisions of this Charter.

The Mayor shall determine any and all complaints of misconduct,
inefficiency or violation of rules or other charges against the chiefs of said
departments, and shall take such action thereon as shall be most conducive to the
maintenance and discipline and efficiency of such departments, including
suspending and or dismissing, for cause, the Chief of Police and/or the Chief of the
Fire Department subject to the laws of the State of California. (City Attorney Opinion
No. 91-2; City Attorney Opinion No. 90-25)

Section 181. Police Department - Membership. The Police Department
shall consist of a Chief of Police, and as many ranking officers, police officers and
other employees as the Mayor and Common Council may from time to time
determine. (City Attorney Opinion No. 95-2; City Attorney Opinion No. 91-2; City Attorney Opinion
No. 89-11)

Section 182. Chief of Police - Duties. The Mayor shall appoint a Chief of
Police, subject to the approval of the Common Council. The Chief of Police shall
have the powers and duties that are now or that may hereafter be conferred upon
chiefs of police by the laws of the State, and such powers and duties shall in all
respects be promptly executed by the Chief of Police, police officers, and by
authorized personnel in the Police Department. The Chief of Police shall enforce
the laws of the State and the ordinances of said City, and shall arrest or cause to
be arrested all persons for whom probable cause exists to believe said person(s)

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may be guilty of violations of the same. He/she shall also have charge of the City
jail, if one is in existence, of all prisoners and of all those who are sentenced to
labor upon the public streets, public works or other places of said City and shall
execute and enforce all orders and sentences in reference thereto; and he/she
shall perform such other duties as may be prescribed by the Mayor and Common
Council or by the City Manager. (City Attorney Opinion No. 91-2; City Attorney Opinion No.
90-25)

Section 183. Fire Department - Membership. The Fire Department shall
consist of a Chief of the Fire Department and as many ranking officers, firefighters
and other employees as the Mayor and Council may determine. (City Attorney
Opinion No. 91-21)

A. Chief of the Fire Department - Duties. The Mayor shall appoint a Chief
of the Fire Department, subject to the approval of the Common Council. The Chief
of the Fire Department shall have the powers and duties that are now or that may
hereafter be conferred upon chiefs of fire departments by the laws of the State,
and such powers and duties shall in all respects be promptly executed by the Fire
Chief and by authorized personnel in the Fire Department; and he/she shall
perform such other duties as may be prescribed by the Mayor and Common
Council or by the City Manager.

Section 184. Supervision of City Manager Over Funds, Moneys, Etc.
The City Manager shall supervise and possess power and authority over all the
funds, moneys and appropriations for the use of the Police and Fire Department,
also the organization, government and discipline, subject to the restrictions in
Section 180 of this Charter, of said Departments, and shall have control of all the
property and equipments belonging to the same. (City Attorney Opinion No. 91-2)

Section 185. Power to Make Rules and Regulations. Said Mayor and
Common Council shall have power to make all necessary rules and regulations,
upon the recommendation of the City Manager, to carry into execution and effect
the foregoing powers contained in this Article, and in general to enable the
appropriate city officers to manage and control said departments. (City Attorney
Opinion No. 90-25)

Section 186. Salaries. There is hereby established for the City of San
Bernardino a basic standard for fixing salaries, classifications, and working
conditions of the employees of the Police and Fire Departments of the City of San
Bernardino, and the Mayor and the Common Council in exercising the
responsibility over these departments vested in them by this Charter shall hereafter
be guided and limited by the following provisions:

FIRST: Classification

The following classes of positions are hereby created in the Fire Department
and Police Department of the City of San Bernardino, and the code numbers, titles,
and salaries as hereinafter set forth are hereby established and fixed for such
classes of positions. The letter "P" represents "Position" and the five steps in

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Positions 1, 2 and 3 being represented by the letters "a," "b," "c," "d" and "e" are:
"a" designating the first six months of service in the respective departments, "b"
designating the following eighteen months of service in the respective
departments, "c" designating the third year of service in the respective
departments, "d" designating the fourth year of service in the respective
departments, and "e" designating the fifth and all subsequent years of service.
Advancements in salary shall be made automatically step by step after each step
of aggregate active service in the department in which the member is employed.
Each person employed in the Fire Department and Police Department shall be
entitled to receive for his/her services in his/her position the applicable respective
rate or rates of compensation prescribed for the class in which his/her position is
allocated. Additional titles may be established by the Mayor and Common Council,
upon the recommendation of the City Manager, but only titles for Local Safety
members of the Police and Fire Departments shall be placed in one of the following
classifications having the most nearly equal duties and responsibilities. Local
Safety members of the Police and Fire Departments shall mean any local police
officer or local firefighter as defined under the provisions of the Public Employees
Retirement System Law as specified in the California Government Code or
amendments thereto.

Class of Position

Classification Title Title
Number Fire Department Police Department

P1 (Steps a,b,c,d,e) Firefighter, Battalion Chief Aide Police Officer

P2 (Steps a,b,c,d,e) Fire Prevention Inspector Juvenile Officer, Detective,
Senior Identification Inspector

P3 (Steps a,b,c,d,e) Engineer Sergeant

P4 Captain, Assistant Fire Lieutenant
Prevention Engineer

P5 Battalion Chief, Drill Captain, Superintendent
Master, Fire Prevention of Records and
Engineer Identification

P6 Assistant Chief Assistant Chief

P7 Chief Chief

SECOND: Basic Salary Schedule

(a) The monthly salaries of Local Safety members of the San Bernardino
Police and Fire Departments included in classifications P1, P2, P3 steps "a" and
"e" of P4, P5, P6 and P7 shall be fixed on August 1, 1976, for the balance of the
current fiscal year and, thereafter, annually on August 1 of each succeeding year
at the amount equal to the arithmetic average of the monthly salaries, paid or
approved for payment to Local Safety members of like or most nearly comparable
positions of the police and fire departments of ten cities of California with

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populations of between 100,000 and 250,000 as shown in the latest Annual Report
of Financial Transactions of California Cities published by the State Controller.

(b) The ten cities used for fixing the monthly salaries shall be those ten
cities remaining from an original and complete list of all California Cities in the
100,000 to 250,000 population range based on the latest Annual Report of
Financial Transactions of California Cities, published by the State Controller after
representatives of the City and the appropriate recognized employee organization
have alternately struck the names of cities from the list one at a time until the
names of ten cities remain. The representatives to strike the first name from the list
shall be determined by lot.

(c) In the event one or more of the ten cities does not have one or more of
the comparable position classifications, the monthly salary for the particular
classification, shall be computed as the arithmetic average of the next highest and
next lowest comparable position classification of that City.

(d) The salaries paid in step "a" shall be the same as the arithmetic average
of the starting salaries of the comparable positions in the ten cities and the salaries
paid in step "e" shall be the same as the average of the top salaries paid in the
comparable positions in the ten cities. The salaries paid in steps "b," "c" and "d"
shall be fixed at amounts which will cause the Local Safety members of the San
Bernardino Police and Fire Departments to advance from the starting steps to the
maximum pay steps in approximately equal salary advances.

THIRD: Special Salary Provisions

The following special provisions shall apply in addition to the compensation
received in accordance with the above salary positions:

(a) Police Department: Each police officer assigned to traffic enforcement
duties on a motorcycle shall be paid when performing such duties during the period
of assignment at the rate of not less than fifty dollars per month in addition to the
pay step to which he/she is entitled as extra-hazard pay for motorcycle duty. The
Police Chief shall certify monthly as to the assignment and the period of time
worked to validate entitlement to the extra-hazard pay.

(b) Police and Fire Departments: Any Local Safety member of the Fire and
Police Departments temporarily acting in a position in a higher rank during periods
of absence of the incumbent or during a vacancy in the position for more than ten
(10) consecutive working days or five consecutive shifts, shall receive the same
salary for the higher rank to which he/she would be entitled, were he/she promoted
to that rank during the period in which the employee is acting in the higher rank.
The Chief of the department in which the assignment to the higher rank occurs
shall certify as to the assignment and the period of time worked in the higher rank
to validate entitlement to the salary of the higher rank.

(c) Fire Department - Paramedics. The Mayor and Common Council, upon

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the recommendation of the City Manager, may authorize additional salary to be
paid to local safety members of the Fire Department, assigned to duty as
paramedics, during the period of such assignment.

(d) Fire and Police Departments-Education/Longevity Incentive Pay. The
Mayor and Common Council, upon the recommendation of the City Manager, may
authorize additional salary to be paid to local safety members of the Police
Department and the Fire Department who have completed educational or longevity
requirements specified by the Mayor and Common Council.

(e) Fire Fighters

(1) All employees (below the rank of Battalion Chief) assigned to an
average 56 hours per week assignment shall be compensated at an hourly rate
of time and one-half (12) their regular hourly rate of base pay, such compensation
to be computed for each one quarter (3) hour increment worked in excess of their
average 56 hour weekly assignment.

(2) All employees (below the rank of Battalion Chief) working a 40
hour per week assignment shall be compensated at an hourly rate of time and one-
half (12) their regular hourly rate of base pay, such compensation to be computed
for each 30 minute increment worked in excess of their regular eight (8) hour per
day assignment of their 80 hours assignment during each pay period.

SIXTH: Definitions

The words and terms defined in this subsection shall have the following
meanings in this section:

(a) AShift" means a 24-hour duty for the Fire Department, except for the
positions of Chief, Assistant Chief, and local safety members working in the Fire
Prevention Bureau, and such other local safety positions as may hereafter be
granted a forty (40) hour average work week by resolution of the Common Council
upon the recommendation of the City Manager.
(San Bernardino Fire & Protective League v. City (1962) 199 Cal.App.2d 401, 404-419; City Attorney
Opinion No. 90-11; City Attorney Opinion No. 89-21; City Attorney Opinion No. 88-11)

Article XI
School Districts

Section 190. Definition. The San Bernardino City Unified School District,
as such term is used by this Charter, shall mean and include all of the public
schools of said District. (As amended by elections held March 21, 1961 and February 6, 1973.)
Board of Education

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Section 191. Members. The Board of Education of the San Bernardino City
Unified School District shall consist of seven members who shall be residents of
the Unified School District or, in the event trustee areas are established in said
District, of such trustee areas. The Board of Education shall have all the powers
and duties now or hereafter prescribed by the Education Code of the State of
California for such board. (As amended by elections held March 21, 1961 and February
6,1973.)

Board of Education: Term, Election

Section 192. Terms of Office - Election. The terms of office and the
election of the members of the Board of Education shall be in accordance with and
pursuant to the provisions of the Education Code of the State of California relating
to governing boards of such school districts. (As amended by elections held March 21,
1961 and February 6, 1973)

Vacancies

Section 193. How Filled. Vacancies in the office of members of the Board
of Education shall be filled by the remaining members of the Board at the next
regular meeting after such vacancy occurs. The member so appointed shall hold
such office for the unexpired term of his predecessor. (As amended by election held on
March 21, 1961)

Section 194. Meetings. The Board of Education shall enter upon the
discharge of their duties on the second Monday in May after their election, and the
Board shall meet upon said date and organize by electing one of their number
president and biennially thereafter. They shall hold regular meetings at least once
each month at such place and time as may be designated by its rules. Special
meetings may be called by the President, or by any three members. No business
shall be transacted at such special meetings that has not been distinctly stated in
the call. A majority of the members shall constitute a quorum, but an affirmative
vote of three members shall be necessary to pass an order. The sessions of the
Board shall be public and its minutes open to public inspection. The Board may
determine the rules of its proceedings and the ayes and noes shall be taken and
recorded when demanded, and they shall be taken and recorded on all questions
involving elections, or appointments, or the expenditure of money.

Section 200. Filing of Claims. All claims payable out of the School Fund
shall be filed with the Secretary of the Board and, before payment, shall be
approved by said Board upon a call of ayes and noes which shall be recorded. (As
amended by election held February 6, 1973)

Article XII
Free Public Library

Section 205. Trustees - Terms. The Free Public Library shall be under the
management of a Board of five Trustees who shall be appointed by the Mayor
subject to the approval of the Common Council; provided, that the first Board of

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Trustees under this Charter shall take office on the second Monday of May, 1905,
and shall at their first meeting so classify themselves by lot that three of their
number shall go out of office at the expiration of two years, and two at the
expiration of four years; otherwise their term of office shall be four years. On the
second Monday in May succeeding every General Municipal Election, the Board
shall organize by choosing one of their number President. They shall also elect
some suitable person as Secretary who shall act and hold office at the pleasure of
the Board.

Section 206. Trustees - No compensation. The position of Trustees shall
be one of honorary trust without salary, or compensation, and all appointments
made by them shall be made without regard to politics, and irrespective of sex.
Said Library Trustees shall not be less than twenty-five (25) years of age, and must
have been residents of said City at least five years prior to their appointment. (City

Section 207. Library Tax. The Mayor and Common Council shall at the
request of the Board of Trustees in making the annual tax levy, and as part thereof,
levy a rate which shall produce a minimum amount of at least two thousand dollars
($2,000.00) for the purpose of maintaining said Library and for purchasing books,
journals and periodicals.

Section 208. Donations - Bequests. If payment into the treasury of any
money or property derived by donations or bequest would be inconsistent with the
conditions, or terms of any such donations, or bequest, said Board shall provide for
the safety and preservation of the same, and the application thereof to the use of
said Library in accordance with the terms and conditions of such donation or
bequest.

Section 209. Title To Real And Personal Property. The title to all
property, real and personal, now owned or hereafter acquired by purchase,
donation or bequest, or otherwise, for the purpose, or use of said Library, when not
inconsistent with the terms of its acquisition, shall vest and be and remain in said
City, and in the name of said City may be sued for and defended by action at law,
or otherwise.

Section 210. Meetings. The Board shall meet at least once each month
and a majority shall constitute a quorum for the transaction of business, but a less
number may adjourn from time to time. It shall elect a Librarian and such
assistants as may be necessary. The Secretary shall keep a full account of all
property, money, receipts and expenditures and a record of all its proceedings.
The Secretary must serve without compensation.

Section 211. Powers of Board. The Board shall have power:

FIRST: To make and enforce all rules, regulations and by-laws necessary
for the administration, government, and protection of said Library and all property
belonging thereto, or that may be loaned thereto;

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SECOND: To administer any trust declared, or created for such Library and
reading rooms;

THIRD: To define the powers and prescribe the duties of all officers, to
determine the number of, and elect all necessary subordinate officers and
assistants, and at their pleasure to remove any such officer or assistant, subject to
the civil service provisions of this Charter;

FOURTH: To purchase necessary books, journals, publications and other
personal property;

FIFTH: To fix salaries of the Librarian and assistants, and other employees;
to rent and equip such building or buildings, room or rooms as may be necessary
for such Library or reading rooms;

SIXTH: To allow non-residents to borrow books upon such conditions as the
Board may prescribe;

SEVENTH: To provide memorial tablets and niches or other means to
perpetuate the memory of any person who makes donations or bequests to the
Public Library;

EIGHTH: To do all that may be necessary to carry into effect the provisions
of this Charter with reference to said Library and reading rooms. (As amended by
special election held November 4, 1924, with reference to THIRD.)

Section 212. Reports. Said Board on or before the third Monday in July of
each year, shall make a report to the Mayor and Common Council giving the
condition of its trust, with full statement of all property and money received,
whence derived, how used and expended, the number of books, journals and other
publications on hand, the number added by purchase, gift or otherwise, during the
next preceding fiscal year, the number lost or missing, the number and character of
those loaned, and such other statistics, information and suggestions as may be of
general interest; and also a financial report showing all receipts and
disbursements, with particulars thereof, and the names of all employees and the
salaries paid to each.

Article XII-A
Park and Recreation Commission

Section 213. Members - Term of Office. There is hereby created a Park
and Recreation Commission consisting of nine (9) members, whose terms of office
shall be four years. (As amended by election held February 4, 1969)

Section 214. Appointment. Each Council Member shall appoint one
commissioner whose term shall coincide with that of the appointing Council

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Member and the Mayor shall appoint two (2) commissioners, one of whom shall
initially have a two (2) year term coinciding with the term of the Mayor and the
other shall have a four (4) year term commencing on the second Monday of May,
1969. Thereafter, each Mayor and each Council Member, upon assuming office,
shall appoint one member to the Commission for a four (4) year term. Any vacancy
occurring for any reason shall be filled in the same manner as the original
appointment. (City Attorney Opinion No. 93-19; City Attorney Opinion No. 92-18)

Section 215. Removal From Office. Commissioners shall hold office for a
term of four (4) years and until their successors have been appointed and qualified.
Commissioners shall serve at the pleasure of the appointing officer and any
member of said Park and Recreation Commission may be removed at any time by
the affirmative vote of five (5) Council Members, and upon any such removal the
vacancy shall be filled as aforesaid for the unexpired term. (City Attorney Opinion No.
91-33)

Section 216. No Compensation - Meetings. The members of the Park
and Recreation Commission shall serve without compensation. Immediately after
appointment and qualification, said Commission shall organize by electing from
among its membership a Chairman and a Secretary. Regular meetings shall be
held at least once a month. (As amended by election held February 4, 1969)

Section 217. Duties. The Park and Recreation Commission shall:

(a) Act in an advisory capacity to the Mayor and Common Council and to
the City Manager in all matters pertaining to parks, recreation and parkways.

(b) Consider the annual budget of the Park and Recreation Department
during the process of its preparation and make recommendations with respect
thereto to the Mayor and Common Council and to the City Manager.

(c) Perform such other duties as may be prescribed by ordinance not
inconsistent with the provisions of this Charter. (As amended by election held February
4, 1969) (City Attorney Opinion No. 93-8)

Section 219. Appeal to Council. Any person dissatisfied with a decision of
ruling of the Park Commission may appeal to the Common Council, and said
Council by an affirmative vote of five (5) members may reverse or modify said
decision or ruling. (As amended by election held June 7, 1966) (City Attorney Opinion No. 93-8)
Article XlII
Miscellaneous

Section 220. Fiscal year. The fiscal year of the City of San Bernardino
shall begin on the first day of July and end on the last day of June of each year.

Section 221. Definitions. City: The word "City" wherever it occurs in this
Charter, unless it expressly appears otherwise, means the City of San Bernardino.

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General Supervision: The supervision by the Chief Executive Officer which
is supervision that includes giving general policy directions, but does not include
the authority to issue specific, day to day directives; requires the person exercising
the general supervision to vigilantly observe the official conduct of the
person/department/public institution being supervised, and take notice of the
fidelity and exactitude or want thereof, with which the person/department/public
institution being supervised executes his/her/its duties and obligations, especially
in the collection, administration and disbursement of public funds and property.
Any defamation or willful neglect of duty or official misconduct shall be laid before
the Common Council in order that public interests may be protected and the
person/department/public institution in default proceeded against according to law.

Immediate Supervisor: The person with authority to observe, evaluate, issue
specific, day to day directives to, approve/disapprove requests of, promote,
demote, recommend or not recommend salary increases for, suspend, and
recommend for termination, the person being supervised, except in cases of
recommendations for termination of persons who occupy positions for which this
Charter specifically provides otherwise.

Manager-Directed Departments of the City: All City departments except the
Offices of the Mayor, City Attorney, City Clerk and City Treasurer and except for
the Water Department, the Free Public Library and the Civil Service Administration.

Component Board: Board of Water Commissioners, Civil Service Board,
Free Public Library Board of Trustees, and/or any other board established under
the authority of the Mayor and Common Council which has the formal authority to
hire, terminate, promote, or demote, any person applying for or occupying a
salaried position under the City government.

Civil Service Administration: The Civil Service Chief Examiner and those
employees who work under his/her supervision.

Civil Service System: The Civil Service Board, the Chief Examiner, the
employees supervised by the Chief Examiner, the functions and work products of
the Civil Service Board, the Chief Examiner and the employees he/she supervises.

Current Charter: The Charter adopted by the voters on January 6, 1905,
and all amendments thereto, beginning with those approved on December 28,
1908, through November 5, 2002, and any other amendments that may be
adopted prior to the effective date of this Charter as provided in Section 244,
herein.

This Charter: This document and its full text.

Full-time Permanent Employee: Any person hired to work for the City who
works a minimum of thirty-two (32) hours per week, and who is hired as a
retirement benefits-eligible employee pursuant to the Public Employees Retirement
System (PERS) guidelines, and for whom there is no date of termination stated

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when said person is hired.

Section 222. Oath of office. Whenever oath of office is mentioned in this
Charter, it means the oath of office or affirmation in form as prescribed by the
Constitution of this State.

Section 223. Ordinances in Force. All laws, ordinances and resolutions
relating to the City of San Bernardino, now in force and not inconsistent with this
Charter, shall be and remain in force after this Charter takes effect until repealed or
changed by the proper authority; and all actions and proceedings in any court
wherein said City is a party, when this Charter takes effect, shall continue
thereafter with said City as a party until regularly disposed of. (As amended by special
election held April 11, 1921) (In re Baxter (1906) 3 Cal.App. 716, 719)

Section 225. Restrictions on Officers. No person holding a salaried office
of this City, whether by election or appointment, shall hold any other office of
honor, trust or emolument under the government of the United States, or of this
State, except the office of Notary Public, Court Commissioner, or an office in the
National Guard, and any person holding any salaried office of this City, who, during
his/her term of such office, shall accept or hold any other office as aforesaid,
except that of Notary Public, Court Commissioner, or in the National Guard, shall
be deemed thereby to have vacated the office held by him/her under this City
Government, and the same shall immediately become vacant. Nothing herein
shall be deemed to prohibit any person holding any salaried office of this City from
accepting an appointment to and serving on any Federal or State Commission or
Committee providing such appointment and service is not full-time.

Section 226. Delivery of Property. All Officers, Board, and
Commissioners shall each, on going out of office, turn over and deliver to their
respective successors in office, all books, papers, documents, records, archives
and all other property or things pertaining to their respective offices, boards or
departments, in their possession or under their charge or control.

Section 227. Office Hours. The Common Council shall provide by
ordinance the hours that the several offices of the City shall be kept open for the
transaction of business.

Section 229. Deposit of Money. It shall be the duty of every City officer,
upon receiving into his/her hands money belonging to the Municipality, to forthwith
deposit the same with the City Treasurer, except where otherwise provided by this
Charter.

Section 230. Term of Office. Every elective or appointive officer of the City
shall hold office during the term prescribed by this Charter, and until his/her
successor is elected or appointed and qualified, and every appointive officer or
employee, except employees in the classified service, whose term is not fixed,
shall hold office during the pleasure of the officer or board appointing him/her, and

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when an appointment is made to fill a vacancy in an unexpired term, the person
appointed shall, if it be an appointive office, hold for the unexpired term and if for
an elective office until the next succeeding general municipal election, at which
time the office shall be filled for the balance of the term by an election. (As amended
by special election held November 4, 1924.)

Section 234. Reimbursement For Expenses. That elective officers shall
be entitled to receive reimbursement for their necessary expenses while engaged
on Municipal business, including mileage in the City of San Bernardino, such
expenses not to exceed the expenses authorized for other City employees or
officers.

(a) The Mayor and Common Council shall, with all due diligence, contract
with the Board of Administration of the State Employees Retirement System, and
do all things necessary to provide for the participation by the City of San
Bernardino and the employees thereof, in the State Employees Retirement
System, with full credit being given to the employees of said City for prior service
rendered.

(b) That any contract so entered into by said Mayor and Common Council
with the Board of Administration of the State Employees Retirement System shall
only be terminated by an ordinance adopted by a majority vote of the electorate of
the City of San Bernardino. (As amended by elections held May 16, 1944, March 19, 1945
and March 7, 1989)

Section 235. Qualification of officers. The City Clerk and City Treasurer
shall have been qualified electors and residents of the City for a period of at least
thirty (30) consecutive days prior to their appointment or filing of their nomination
papers for election to office. (As amended by elections held February 6, 1973, and November
2, 1976)

Section 238. Power to Reject Bids and Readvertise. In all cases where
advertising is required for sealed proposals under Section 140 of this Charter, the
Mayor and Common Council, or any board or officer making such advertisement,
shall have power to reject any or all bids and readvertise in their discretion. (Section
238, Subsection (a) repealed by election held February 6, 1973)

Section 240. Taking or Damaging Private Property. Whenever it
becomes necessary for the City to take or damage private property for public use,
the Mayor and Common Council may direct proceedings to be taken therefor under
the provisions of the Code of Civil Procedure of this State to procure the same.

Section 241. Employment of Legal Counsel. Upon the recommendation,
and with the written consent, of the City Attorney, the Mayor and Common Council
shall have power and authority to employ and engage such legal counsel and
services and other assistants, as may be necessary and proper for the interest and
benefit of the City and the inhabitants thereof. (As amended by election held November 6,
2001.) (City Attorney Opinion No. 89-11; City Attorney Opinion No. 87-59; City Attorney Opinion No.
87-36)

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Section 242. Qualifications of City Employees and Appointment. The
Mayor and Common Council may prescribe the number, qualification and
compensation of the deputies, clerks, assistants, employees and attaches of the
City Attorney, City Treasurer and City Clerk. All deputies, clerks, assistants,
attaches and employees of the City Attorney, City Clerk and City Treasurer shall
be appointed by the respective officers with the consent and approval of the Mayor
and Common Council, and shall hold office at the pleasure of the officers
appointing them. (As amended by special election held November 4, 1924.) (Scott v. Common
Council (1996) 44 Cal.App.4th 684, 687-688, 696; City Attorney Opinion No. 93-19)

Section 243. Nepotism. Neither the Common Council, the Board of Water
Commissioners, the Free Public Library Board of Trustees, the Civil Service Board,
nor any elective officer, nor the City Manager, nor the Civil Service Chief Examiner,
shall recommend for hire, appoint, hire or confirm the hiring or appointment to a
salaried position under the City government or any of its components any person
who is a relative by blood or marriage within the third degree of any one or more of
the members of such Common Council, member of a component board, any
elected official of the City, the City Manager or the Civil Service Chief Examiner,
nor shall any department head or other officer recommend for appointment or
appoint any relative of such department head or other officer within such degree to
any such position.

This provision shall not affect the employment or promotional status of a
person who has attained a salaried position with the City prior to the existence of a
situation contemplated by this provision; however, those persons with appointive
powers and/or supervisorial powers in such a situation shall disqualify themselves
from all decisions affecting the employment and promotional status of such person.

Section 244. When Charter Takes Effect. This Charter shall take effect
on the day of the swearing in of the Mayor for the 2006 to 2010 term for the Office
of Mayor, but notwithstanding the foregoing, this Charter shall take effect no later
than April 3, 2006.

Section 245. Early Effective Date of Certain Sections of This Charter.
Notwithstanding the effective date of this Charter provided in Section 244 herein,
the provisions of Sections 120, 122 and this Section (245) shall take effect when
accepted and filed by the Secretary of State as amendments to the current
Charter; subsequently, Sections 120, 122 and 245 herein, shall continue in full
force and effect under this Article with the same text and same section
designations in this Charter, when this Charter takes effect as provided in Section
244 herein. (Effective March 16, 2005)

Section 246. Civil Service Board - Appointment. A Civil Service Board is
hereby created which shall consist of five members who shall be qualified electors
of the City and appointed as hereinafter provided. The three members in office on
the first Monday in May, 1959, shall continue to serve for the remainder of their
respective terms. On July 1, 1958, or as soon thereafter as this Charter

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amendment becomes effective, the Mayor, with the consent and approval of the
Council, shall appoint one member to serve until the first Monday of May, 1959,
and one to serve until the first Monday of May, 1961, and thereafter, by rotation in
the following manner: Two members shall be appointed on the first Monday of
May, 1959, two on the first Monday of May, 1961, and one on the first Monday of
May, 1963, each for a term of six years. On the first Monday of May, 1965, and
every odd numbered year thereafter, the Mayor with the consent and approval of
the Council, shall appoint the same number of members of the Civil Service Board
for a term of six years as the number of members whose term of office expires at
that time, who shall take office the first Monday of May of said year, or as soon
thereafter as appointed and qualified. Members of the Board shall not hold any
other public office. (As added by special election held November 4, 1924 and amended by
special election held June 3, 1958.) (City Attorney Opinion No. 95-12; City Attorney Opinion No. 93-
7; City Attorney Opinion No. 91-8; City Attorney Opinion No. 91-4)

Section 247. Civil Service to Organize and Appoint Secretary.
Immediately after appointment and qualification the Board shall organize by
electing one of its members chairperson. The Board shall appoint a Chief Examiner
who shall also act as Secretary of the Board. The Board may appoint such
subordinates as the City Council may, by ordinance, prescribe. (City Attorney Opinion
No. 95-12; City Attorney Opinion No 91-8; City Attorney Opinion No. 88-9.)

Section 248. Classified and Unclassified Civil Service. The Civil Service
of the City of San Bernardino is hereby divided into the unclassified and the
classified service:

(1) The unclassified service shall include:

(a) All officers elected by the people;
(b) All officers appointed for a definite term;
(c) All deputies and assistants of elective officers who hold office
during the pleasure of such elective officers;
(d) City Manager, Assistant City Manager, Deputies and/or other
Assistants of the City Manager;
(e) The heads of departments, and the heads of divisions of
departments and members of all appointive boards;
(f) One secretary for each department and one secretary for the
City Manager.

(2) The classified service shall comprise all positions not specifically
included in this Charter in the unclassified service. There shall be in the classified
service, the following three classes, to be known as the competitive class, the
uncompetitive class and the labor class:

(a) The competitive class shall include all positions and
employment for which it is practicable to determine the merit
and fitness of applicants by competitive examinations.
(b) The uncompetitive class shall consist of all positions requiring
peculiar and exceptional qualifications of a scientific,

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managerial, professional or educational character, or may be
determined by the rules of the Board.
(c) The labor class shall include ordinary unskilled labor.
(City Attorney Opinion No. 97-1; City Attorney Opinion No. 93-7; City Attorney Opinion No. 91-18;
City Attorney Opinion No. 91-4; City Attorney Opinion No. 89-15; City Attorney Opinion No. 88-19)

Section 249. Veteran Preference. In any open examination administered
by the Civil Service Board or its Board of Special Examiners or Chief Examiner,
any person who has served in the regular armed forces of the United States of
America in time of war and who has been honorably placed on inactive status or
has been honorably discharged from such service shall receive a bonus of five (5)
grade points which will be added to the final examination grade of said person who
has obtained a passing grade for such examination. An additional five (5) grade
points shall be added to the final examination grade of such person who qualified
for the initial five grade points for veteran preference and who have a service-
connected disability rated at not less than ten percent (10%) of an authorized
agency of the federal government. In any such open examination, ten (10) grade
points shall be added to the final examination grade of any successful applicant
who is a wife of any such United States veteran honorably discharged from the
service who, while in service in time of war, was disabled or crippled, thereby being
permanently prevented from engaging in a remunerative occupation; or who is the
widow of any such veteran who died or was killed in such service and who has not
remarried. The Civil Service Board shall define the phrase "in time of war" in its
rules and regulations and such definition shall include each war and any campaign
involving the United States for which the federal government allows veterans
preference. The Bonus granted under this section shall not apply to promotions or
promotional examinations. (As added by special election held November 4, 1924 and as
amended by election held February 4, 1969)

Section 250. Codes of Rules and Regulations. The Civil Service Board,
subject to the approval of the Mayor and Council, shall adopt, amend and enforce
a code of rules and regulations, providing for appointment and employments in all
positions in the classified service, based on merit, efficiency, character and
industry, which shall have the force and effect of law; shall make investigations
concerning the enforcement and effect of this article and of the rules adopted. (As
added by special election held November 4, 1924.) (City Attorney Opinion No. 96-9; City Attorney
Opinion No. 96-8; City Attorney Opinion No. 96-6; City Attorney Opinion No. 96-5.; City Attorney

Section 251. Examinations. The examiner shall approve examinations for
all positions in the classified service in accordance with regulations of the Civil
Service Board, and shall maintain lists of eligibles of each class of service of these
meeting the requirements of said regulations. All positions in the classified service
shall be filled from such eligible list. In making such appointment, preference shall
be given to bona fide residents of the City of San Bernardino who have been such
residents for at least one year next preceding the date of their appointment, and
who are, on said date, qualified electors of said City; subject, however, to the
preference provided for in Section 249 of this Charter. As positions are filled, the

C - 44
examiner shall certify the fact by proper and prescribed form to the City Treasurer
and the heads of the department in which the vacancy exists. (As added by special
election held November 4, 1924) (City Attorney Opinion No. 91-8; City Attorney Opinion No. 88-9)

Section 252. Promotion to Positions. The Civil Service Board shall
provide for promotion to all positions in the classified service, based on records of
merit, efficiency, character, conduct and seniority. (As added by special election held
November 4, 1924.) (City Attorney Opinion No. 96-5; City Attorney Opinion No. 90-29; City Attorney
Opinion No. 90-17)

Section 253. One Year Probation. An appointment or promotion shall not
be deemed complete until an applicable period of probation of not more than one
year has elapsed. The probationer may be discharged or reduced at any time
within said period upon the recommendation of the head of the department in
which said probationer is employed with the approval of a majority of the Civil
Service Board. Periods of probation shall be fixed by resolution of the Mayor and
Common Council upon the recommendation of the City Manager and procedures
for and effective dates of discharges and reductions shall be adopted by the Civil
Service Board in its rules and regulations. (City Attorney Opinion No. 96-13; City Attorney
Opinion 93-4; City Attorney Opinion No. 91-8; City Attorney Opinion No. 90-29; City Attorney
Opinion No. 90-12)

Section 254. Discharge or Reduction of Compensation. No employee in
the classified service shall be discharged or reduced in rank or compensation until
he/she has been presented with reasons for such discharge or reduction in rank or
compensation specifically stated in writing and has been given an opportunity to be
heard before the Board in his/her own defense. The reason for such discharge or
reduction and any reply thereto by such employee, shall be in writing and filed with
the Civil Service Board. Verified written charges may be filed by any qualified
elector of the City of San Bernardino under such rules and regulations as may be
prescribed by the Civil Service Board. All charges shall be heard and trials had
under such rules as the Civil Service may prescribe. PROVIDED, that the
provisions of this section are at all times subject and subordinate to the provisions
of Section 256. (City Attorney Opinion No. 97-1; City Attorney Opinion No. 96-9; City Attorney
Opinion No. 94-7; City Attorney Opinion No. 94-5.; City Attorney Opinion No. 93-8; City Attorney

Section 255. Appeal of Suspension. Any employee of any department in
the City in the classified service who is suspended, reduced in rank, or dismissed
from a department by the City Manager or by the Head of the Department, or by
any other authorized supervisor, may appeal from the decision of such officer to
the Civil Service Board, and such Board shall define the manner, time and place by
which such appeal shall be heard. The judgment of such board shall be final;
PROVIDED that the provisions of this section are at all times subject and
subordinate to the provisions of Section 256. (Livingstone v. MacGillivray (1934) 1 Cal.2d
546, 552, 553-554; City Attorney Opinion No. 96-9; City Attorney Opinion No. 95-10; City Attorney

C - 45
Opinion No. 91-8; City Attorney Opinion No. 88-9.)

Section 256. Power to Dismiss.

A. The City Manager, Acting City Manager, Chief of Police, Chief of the Fire
Department and any appointive commissioner, board member or committee
member of any committee, of the City of San Bernardino, except those
commissioners and members appointed for a definite term, and except for
any committees of which the membership is composed entirely of members
of the Common Council, may summarily be dismissed for the good of the
service by the Mayor, with the consent of two-thirds (2/3) of the Common
Council.

B. Any Department Head, Division Head or any employee in the unclassified
service except elected officers, officers appointed for a definite term, and
except deputies, assistants, clerks, employees, and attachs holding office at
the pleasure of an elective officer, may summarily be dismissed for the good
of the service by the City Manager with the consent of the Mayor and
Common Council. (Livingstone v. MacGillivray (1934) 1 Cal.2d 546, 553) (City Attorney
Opinion No. 93-19; City Attorney Opinion No. 92-18; City Attorney Opinion No. 92-8; City
Attorney Opinion No. 92-1; City Attorney Opinion No. 91-33; City Attorney Opinion No. 91-4;
City Attorney Opinion No. 88-20; City Attorney Opinion No. 88-19; City Attorney Opinion No.
88-13; City Attorney Opinion No. 88-10)

Section 257. Position in Classified Service. All persons in the employ of the City
holding positions in the classified service, as established by this Charter, at the time it takes
effect, shall retain the same until discharged, reduced, promoted or transferred in
accordance herewith. (As added by special election held November 4, 1924)

Section 258. Payment of Salaries. The City Treasurer shall not pay any salary or
compensation for service to any person holding a position in the classified service unless
the payroll or account for such salary or compensation shall bear the certificate of the Civil
Service Board, by its Secretary, that the persons named therein have been appointed or
employed and are performing a service in accordance with the provisions of this Charter
and of the rules established thereunder. (As added by special election held November 4, 1924)

Section 259. Investigations. In any investigation conducted by the Civil Service
Board, it shall have the power to subpoena and require the attendance of witnesses and
the production thereby of books and papers pertinent to the investigation, and to administer
oaths to such witnesses. (As added by special election held November 4, 1924) (City Attorney Opinion
No. 93-7; City Attorney Opinion No. 92-29; City Attorney Opinion No. 91-9)

Section 261. Penalties Fixed by Civil Service Board. The Civil Service Board,
subject to the approval of the Mayor and Council, shall determine the penalties for the
violation of the Civil Service provision of this Charter; such penalties, when fixed by
ordinance by the Mayor and Council, may be changed from time to time as required. (As
added by special election held November 4, 1924) (City Attorney Opinion No. 91-8)

Section 262. Effectiveness and Repeal of Former Charter. Upon the effective
date as set forth in Section 244, the provisions of this Charter shall be in full force and

C - 46
effect under the law, except for Sections 120, 122, and 245, which take effect when
accepted and filed by the Secretary of State as set forth in Section 245. Upon the effective
date as set forth in Section 244, the former Charter is hereby repealed except that the text
in those articles, sections, categories, and subparagraphs which have been reserved by
this Charter are not repealed nor otherwise amended and shall continue in full force and
effect in this Charter in their same text and same designations.

Section 263. Severability. The provisions of the Charter are severable, and, if any
sentence, section or other part of this Charter should be found to be invalid, such invalidity
shall not affect the remaining provisions, and the remaining provisions shall continue in full
force and effect.

Exhibit B
cty of San Bernardino
Budgetary Analysis and
Recommendations for Budget Stabilization
Prepared by:
City of San Bernardino, California
Finance Department
300 N D Street, 4
1
h Floor
San Bernardino, California
June 26, 2012
To Mayor and Common Council:
This report contains an analysis of the City's FY 2007-08 to FY 2012-13 budgets,
budget projections and recommendations for budget stabilization and resiliency in
California's cyclical economy. The purpose of the analysis was to identify cost
containment ana cost recovery strategies necessary to reduce costs and increase
revenue so the City can align expenditures with annual revenues while addressing
immediate and long-term fiscal obligations.
The City of San Bernardino has been affected by the serious economic recession as
have other cities and has taken steps over the last several years to reduce costs.
Nevertheless, costs continue to outpace revenue due to increased operational
expenses and significant rapid declines in property tax revenues as a result of a drop in
property values and decline in sales tax revenue. Deficits of major proportions are
projected in all five years of the forecast created as part of this project. To ensure basic
operational service levels are maintained and anticipated cash f low requirements are
met, steps will be needed immediately to reduce costs.
A deficit was projected in the City's FY 2011-12 Budget, and with the loss of
redevelopment, we assume the defici t issues will be more significant until the assets
held by the Successor Agency can be liquidated and placed back on the property tax
rolls. Measures are necessary to mitigate ongoing costs and/or enhance revenue
generation during the current fiscal year and the upcoming 2012-13 fiscal year. It is the
organization's top priority toaddress these issues with the adoption of the FY 2012-13
operating budget, as the City's reserves and discretionary funds have been depleted,
and the City faces insolvency. Simply put, the City must now take substant ial action to
reduce its spending and increase revenues.
The action plan attached identifies realistic short and long-term solutions to address the
financial challenges lying ahead for FY2012-13 and thereafter. The plan is broken
down into two phases; Phase 1) Immediate Budget Balancing and Cash Flow
Management Plan; and Phase 2) Budget Stabilization Plan. City Management staff look
forward to assisting the Mayor and Common Council in implementing these necessary
phases though a series of tough decisions to balance the City's financial resources with
the cost of delivering essential City services.
Attachment A to this report provides a look at the numbers involved and City staff will be
holding a Budget Workshop for the Mayor and Common Council whereby the City
Departments will be presenting their budgets. The budget details at the workshop will
include proposed deep cuts with the goal of presenting a balanced budget to the Mayor
and Common Council for adoption in July 2012.
If these measures do not achieve immediate and substantial cost savings, then the City
will have to explore other alternatives to deal with its fiscal crisis, including developing
plans for reducing costs further and providing lower service levels, suspending certain
debt payments from unrestricted sources, consideration of A8506 proceedings to
restructure debt obligations, including unfunded liabilities, and preparation for a potential
Chapter 9 filing.
Respectfully Submitted,

Andrea Miller

Interim City Manager Director of Finance
Table of Contents
CONTENT
EXECUTIVE SUMMARY .... .... ............. ........ ........... ................... ...... .... ............. ............... 1
BACKGROUND ............................................................................................................... 3
BUDGET PROJECTIONS ...................... ....................................................................... 17
FISCAL SUSTAINABI LITY PLAN ......................... ... ............... ......... ..... ............ ............. 27
BUDGET STABILIZATION OPTI ONS ......................... ..... .......... ........... ........................ 27
CONCLUSIONS .. .......... ............... ........ ....................................................... ......... ......... 42
TABLES
Table 1
Table 2
Table 3
Table 4
Table 5
Table 6
Table 7
Table 8
Table 9
Table 10
Table 11
Major Revenue Trends From 2008-2012 ............................................. ...... ..... 3
Housing Starts, Sales and Investment .................................. ........................ .4
Land Use by Net Taxable Value ................................ .. .............. .......... ........... 5
Sale Tax Comparison ............... .................................................... .......... ..... . 6
Unemployment Comparison .......................................... .. .......................... .. 6
5-Year Budget & Fund Balance Estimates ................................................... 33
5-Year Expenditure Projections by Department .................................... ...... 27
FY 2011-12 Personnel Expenditures by Department ......................... ...... .... 27
Comparison of Paramedic Subscription Programs ..................................... 27
Historical Pension Expenses ........................ ... ..... . ....................... .... 36
Revenue Options Summary .......................................... ............................... 42
ATTACHMENTS
ATTACHMENT A: 5-YEAR FORECAST
i I Page
EXECUTIVE SUrViMARY
San Bernardino, like many California cities, has faced a reduction in one-time fees and
tax revenues that have significantly outpaced increases in expenditures outside of the
City's control. This report provides an update on the City's fiscal condition and
discusses changes that are necessary to avoid significant impacts to basic service
del ivery and the possibility of bankruptcy. Reserves in the General Fund were
exhausted years ago, reserves in the internal service funds were also depleted and the
City has encumbered itself with various debt obligations and labor agreements putting
additional and unnecessary risk on the General Fund. The City has declared numerous
fiscal emergencies based on fiscal circumstances and has negotiated and imposed
concessions of S1 0 million per year and has reduced the workforce by 20% over the
past 4 years. Yet , the City is still facing the possibility of insolvency due to a variety of
issues including accounting errors, deficit spending, lack of revenue growth, and
increases in pension and debt costs. The City has reached a breaking point and faces
the reality of deficient cash on hand to meet its contractual and debt obligations due in
July 2012.
Staff believes this report provides a comprehensive understanding of the City's current
fiscal condition. To assist the Council to begin making the difficult and courageous
decisions necessary to address the City's fiscal issues, staff has been reviewi ng and
analyzing conditions and mechanisms which affect the current and future financial
performance of the City. This report is not to serve as a detailed implementation plan to
address the issues in a specific manner. Rather, the report is drafted to validate the
immediate need to take action and to provide staff with policy direction necessary to
develop a specific cost reduction strategy to bring revenues inline with expenses in an
attempt to avoid insolvency if at all possible.
The options available to the City involve difficult choices and require the support of the
organizat ion, the Mayor and Common Council, and the community. Over the past
several years, the City has utilized General Fund reserves, asset sales and one time
revenues to maintain City services. To address the projected deficits in previous fiscal
years, the City has reduced positions, negotiated compensation reductions, and
implemented new revenue measures. Unfortunately, the decline in taxable sales and
property values over the last several years has resulted in revenue losses of $10 to $16
million annually. Additionally, previously negotiated compensation reductions will
sunset at the conclusion of fiscal year 2011-12 creating an increase in salaries and
benefits of $10 million effective July 1, 2012, and increased costs in future years as
merit increases resume. Beginning in FY 2012-13, expenditures are projected to
exceed revenues by $45 million and absent any changes to improve revenues and
reduce expenditures, the City will face increasing annual deficits. The City's financial
constraints are compounded with the depletion of all General Fund reserves, which
were as high as $19 million in 2001, and failure to fund long-term liabilities.
11Page
Viable options to balance expenditures against revenues require new service delivery
models invol ving reducing personnel levels and associated costs, revenue measures
which require voter approval, revised fee structures which can be approved by the
Common Council , and/or further compensation and benefit reductions. While such
increases are possible, the options are constrained by current economic conditions
including high unemployment, low per-capita incomes and the expressed concerns of
burdening current residents and businesses with further tax or revenue fee increases.
As outl ined in thi s report, staff has developed a plan to stabilize the City's financial
situation including the following key areas:
Service delivery model changes
Changes in compensation philosophy
Revenue increase options
The next step for the City will be to create an implementation pl an which will identify
cost reductions that the City can make without the need for agreement from the labor
groups, tax measures that the City Council may wish to consider, and additional labor
negotiations. Without question, the timely implementation of Phase 1, Immediate
Budget Balancing and Cash Flow Management Plan, is necessary given the current
fiscal crisis and the expected cash-flow constraints expected and rapidly approaching in
fiscal year 2012- 13 and beyond.
Since the City has a current deficit in its General Fund, the City does not have sufficient
unrestricted cash available to pay Its ongoing obligat ions. As such, substantial and
immediate action is necessary to remedy this dire situat ion.
2 1P age
BACK.GROUND
The City of San Bernardino is located in San Bernardino County in Southern California.
Pursuant to the State Department of Finance (May 2012), the City's population is
211,674 residents. Population has increased rapidly since the 1970's, but since the City
is mainly a bedroom community, the growth has outpaced the revenues needed to
provide services. The largest employers are local government agencies, California
State University San Bernardino, San Manuel Band of Mission Indians, and San
Bernardino Community Hospital. The business base is geared to the support of these
employers.
Since the City' s peak of General Fund revenue in 2008 of $133 million, the City has
experienced losses in key areas such as sales tax, property tax, franchise fees, utility
users tax (UUT), permits and funds transferred from the Economic Development
Agency (EDA). The chart below details the reduct ion of roughly $11.69 million in
General Fund revenues.
Table 1
Major Revenue Trends from 2008-2012
Revenue Source Peak Revenue 2011-12 Variance
2007-2008 Revenue
Prop. Tax Secured $1 1.6M $9.5M ($2.1 M)
Prop. Tax in Lieu of VLF $18.9M S15.7M ($3.2M)
Sales Tax $22.3M $19.03M (S3.27M)
Franchise $3.32M $2.88M ($450K)
UUT $24.4M $22.5M ($1 .9M)
Licenses and Permits $9.2M $8.6M ($600K)
Totals $89.72M $78.21M ($11.69M)
The chart above is consistent with the findings in other California cities. According to a
recent blog by calculaterisk.com, which was shared by the City's property tax consultant
HdL, who is predicting that nationwide we are near the housing bottom. There are
actuall y two bottoms for housing. The fi rst is new home sales, housing starts and
residential investment. The second is for sales prices. Sometimes these can happen
3 1P age
years apart. Calculaterisk.com reports that the first housing bottom was spread over a
few years from 2009 until 2011 . They believe the second bottom, prices, hit in March
2012. This doesn't mean prices will increase significantly any time soon. Usually
towards the end of a housing bust , normal prices mostly move sideways for a few more
years, and real prices adjusted for inflation could even decline for another 2 or 3 years.
It is reasonable to assume the housing market wi ll find its bottom at some point in the
very near future; if it hasn't already. The chart below provides an illustration of the
national housing market since 1968. While this may be the steepest decline in over 40
years, we shouldn't assume an aggressive increase of investment or pricing. Rather,
we would be wise to assume no to slow growth over the next several years leading to
flat property tax revenues for residential properties in 2012-13 with slight growth over
the next f iscal years. Commercial properties continue to search for the bottom. Based
on information from the City's property tax consultant, Hdl, for FY 2012-13 the City
faces S17,202,341 of non-residential property tax appeals exposure to its total assessed
value. The current appeals figure isn't significant, which may lead us to a bottom of
commercial prices as well. Overall, City revenues generated from property
assessments are expected to be flat.
Table 2
Historical Home Starts, Sale and Investment
Comparing Peaks and Troughs for Starts, New Home Sales, and Residential Investment
- starts, Slnde-Famlly -New Home Sales - Residemiallnvestment as Percent of GDP
2,000
-- . -J
1,800
.,1,600
I
:3 1,400 j .

..
1,200
:I:
1,000
...,
: BOO
16
;;;
600
"
400 1
200 1-- 1------- --- --- -1-------- -------- --- r----
I
I
7. 0 ?0
6.0%
5.0%
...
0
C)
4.0 % 0
c

G;
3.0 >0
a:

0 -f o- I --r-- -o ' - '"' -- -- ' - -- ' --- t-- --r - - ' -- - 0.0 %
en 0 .... N M .n ,.._ _.. o ... N 4'1'\ VI .,o ,.._ to cn 0 M N ,.., t1'1 ,..... en 0 .-4 N W \1\ W .... en 0 ... N :l
'f 'f ':' ':' ':' ): ':' ':' ':' ':' ':' ':' '!' ., ., '!' ., '!' ., ., ., ., "' '!' ., "' '!' "' '!' ., "' q q 'f 'f q q q 9 'f 9 '1 '1

http:/ /www.calculatedriskblog.com/
4 j Page
Because we do not anticipate much growth with housing new starts or employment in
the near future, and wi th the loss of the EDA, we should assume construction related
permit activity will also be f lat or possibly continue with its decline. Permit activity within
most California cities has been very volatile with trends pointing to decreasing activity.
The chart below reflects the City's property tax base according to land use. Typical of a
large, older community, the City is fairly balanced with 52% of taxable property
assessed value as residential , 19% commercial and 15% industrial. Despite the
diversity in property tax generation, 80 % of the City's taxable parcels are residential.
Because of the high percentage of residential parcels, we should assume service
requirements wi ll remain high and that a sustainabl e and resilient revenue base is vital
to support essential City services.
C3teJoty NetTaxable Value
Residential $5,337,905,953
Commercial $1, 988, 781,002
Industrial $1,557,715,525
Miscellaneous $86, 979,310
Government $5,397, 890
Institutional $56,282,161
Dry Farm $1,382,185
Recreational $25,292,404
Irri gated $43,094
Vacant $356, 918,079
Exempt $0
Outer Parcels $7,500
SBE Nonunitary ss, 219,n4
Personal (Unsee) $862,093,032
Unknown $24,201,315
$10,308,219,224
SoUIU: HdL 2011-12 /'rop<rty Ta><Roportt
Table 3
Land Use by Net Taxable Value
Number of Parcels
44, 947
2,295
721
346
12
207
7
58
1
4, 524
3,347
9
S4
3,967
61
56, 526
----- -------- - -----
MlsceHoneous
1"
I
-----'
S j Page
Based on data provided by the City's sale tax consultant, Hdl, the City's sales tax
revenue diversity reflects the statewide average for all busi ness types (see charts
below).
Table 4
.--------------S-=-=a:...::. le:..:s:_T..:....:::.ax :...:..._,Comparison
City of San Bernardino
Statewide Totals
Business
and
Build"
Construct
ion
10.17%
Food and
and
Transport
ation
15.57%
Restaura
nts &
Consume
r Goods
29.75%
Service
Stations
14.16%
Busi ness
and
Industry,
16.51%
Build
Construct
ion,
7.80%
Food and
and
Transport
ation,
14.50%
Restaura
nts &
Hotels,
Consume
r Goods,
27.06%
Fueland
Service
St ati ons,
14.52%
The overall diversity of the sa les tax base within the City presents an opportunity for
future revenue growth. The City's population, size, and economic development
opportunities on former EDA properties provide for an optimistic outlook. Despite these
positive traits, the City will need to play a rol e in job creation in order to fully realize its
true sales tax generation. As the table below indicates, the City unemployment rate as
of April 2012 was 15. 7%. When compared to the State of California and San
Bernardino County unemployment figures for April 2012 of 10.9% and 11.7%
respectively, we begin to understand this as a component of a decline in sales tax
generating revenues well below the peak in 2007-08.
State of California
10.9%
Table 5
Unemployment Comparison
County of San Bernardino
11.7%
Unemployment rates as of Apnl 2012
15.7%
6 I P age
The City may want to establish a working relati onship with the County's Workforce
Investment Board on job placement and/or an economic farming program to grow local
businesses which could lead to local job creation.
STRENGTHS WEAKNESSES OPPORTUNITIES & THREATS (SWOT) ANALYSIS
To best understand the issues facing the City and to develop a go-forward plan, a
Strengths, Weaknesses, Opportunities, and Threats (S.W.O.T.) analysis was completed
at a macro level with the following findings:
Strengths:
The City maintains several enterprise operations including Refuse, Water, and
Sewer.
The former EDA, now the Successor Agency, owns real property assets needed
for economic development opportunities throughout the City, including the
Carousel Mall
' Sales tax revenue diversity leadi ng to decreases in sales tax leakage
Strategic locati on witll in t he region
Diversified employment and tax base
Measure Z approved by t he voters for expanded services
Weaknesses:
Starting General Fund balance has been erroneously stated for the past 2 fiscal
years
July 1st
Staff Reported Fund
Fiscal Year Audited Fund Balance Balance
FY 2009-10 $2,708,319 $2,557,900
FY 2010-11 $410,293 $1,770,400
FY2011-12 $(1 '181,603) $2,044,100"'
*Mid-Year report presented April 3, 2012.
Failure to complete the FY 2010-11 audit on time delayed necessary budget
reductions further depleting cash
Expenses are over budget in FY 2011-12.
Use of reserves to balance past budgets
No reserves to balance future budgets
7 1Pag e
Depletion of Internal Service Funds to balance the previous budgets
e: High capital lease balances for equipment which is traditionally funded through
Internal Service Funds
Insufficient economic development programs in place due to loss of
redevelopment
High ratio of public safety costs to overall General Fund revenues
Unemployment above State and County averages
Opportunities:
Privatization of City services beyond base level and for one-time or fluctuating
programs
Implementation of an Early Retirement Incentive Program (ERIP)
Place a priority on economic development programs
Reallocate general government costs to General and Restricted Funds
Revenue enhancement and optimization including the sale of surplus City assets,
marketing of the ambulance subscription program and balancing one-time fee
revenues with appropriate staffing levels
Delay capital projects and low priority one-time expenses to preserve capital
Open negotiations with employee labor groups in an effort to seek sustainable
compensation and staffing levels
Threats:
The possibility of insolvency and the need to initiate a neutral evaluati on process
under AB 506 process
Depletion of operating cash which will affect the City's abil ity to meet debt
obligations and to carry out all desired programs and projects
Sunset of employee compensation concessions on June 30, 2012, of $10 million
annually
Anticipated increases in employee benefit costs due to PERS and health care
rate increases
Loss of the Economic Development Agency resources to support economic
development programs I projects
Insufficient resources for needed infrastructure improvements and repairs .

8jPage
State budget impacts and overall failure of the State Legislature to focus on their
own financial issues
General Fund Reserves will remain depleted and the City's operating condition is
at risk without immediate implementation of cost cutting measures, enhancement
of revenue collection measures, and implementat ion of new revenues
Slow growing revenue base underperforming when compared to expenditure
growth
Based on the immediate need to improve cash flow and reduce expenses and the
findings of the SWOT analysis, the recommendations have been structured to
implement the two phases of proposed financial restructuring; Phase 1) Immediate
Budget Balancing and Cash Flow Management Plan; and Phase 2) Budget Stabilization
Plan. To fully understand the impacts of the proposed financial restructuring, each
Phase of restructuring is presented in the following three areas; 1) Operations; 2)
Personnel ; and 3) Revenue.
Operations:
Phase 1
1. Freeze and/or eliminate all vacant non-essential positions.
2. Evaluate restructuring Fire personnel with the possi bil ity of closing one or more
inefficient Fire Stations to reduce overtime with minimal impact to response
times.
3. Evaluate restructuring of Police personal with the possibility of reducing non-
essential services and administrative duplication while maintaining a high level of
service to the community.
4. Reorganize the Community Services and the Public Works Departments in an
effort to implement full -cost recovery of operations, better utilization of restricted
funds and evaluate consolidation of duplicate services and administrative
functions.
5. Evaluate contracting out additional legal services under the management of the
City Attorney.
6. Defer one-time equipment and capital imrrovement purchases without dedicated
funding sources.
7. Implement full cost recovery for fees such as building, planning, etc.
9jPage
Phase 2
8. Continue to defer funding accrued li abilities for retiree health, workers'
compensation and general liabil ity until FY 13-14.
9. Evaluate joint services and public/private partnerships (P3).
1 O. lmplement a quarterly review of expenditures and freezing of expenditures if
necessary.
11. Strengthen revenue collection measures involving existing revenue sources
including code enforcement, false alarm fees and paramedic subscriptions.
12.1mplement best practices for revenue audits every 5 years of UUT, TOT and
Franchise Agreements starting in FY 2012-13.
13.1mplement cost containment strategies balancing activity levels with available
resources.
Personnel:
Phase 1
1. Best practices and industry standards now recornmend the City have employees
pay the employee portion of retirement costs.
2. Consider implementation of an Early Retirement Incentive Program (ERIP) as an
option to lower personnel costs to sustainable levels.
3. Consider negotiating with employees to fund a portion of the employer share of
retirement costs.
Phase 2
4. Revise the "step" process to slow down the average annual growth of salaries
thereby structuring the growth in salaries with anticipated revenue growth.
5. Evaluate the use of part-time/contract employees or rehi re reti rees on part-t ime
basis.
6. Implement an overtime reduction and management plan to reduce unanticipated
overtime expenses.
10 I Page
Revenue:
Phase 1
1. Adopt and implement comprehensive financial policies to ensure current and
f uture defici ts are avoided.
2. Initiate the voter-approved process to increase property transfer tax to levels
consistent with other agencies.
3. Expand Utility Users' tax to include sewer and sanitation.
4. Consider an increase in the current ambulance subscription fee f rom its current
$24 per year to the regional average of $48.
5. Sale of all City/Successor Agency-owned parcels in order to generate additional
property taxes as well as economic development once the transfer occurs.
6. Sale of cell tower lease revenue agreements for one-time lump sum payment
7. Review Sanitation operations to identify and implement cost reduction
opportunities necessary to ensure the Sanitation enterprise can pay its $3.5
million Franchise Fee to the City.
Phase 2
8. Conduct an audit of property assessments and tax bill s to possibly generate
additional revenue that was lost due to across-the-board reductions by the
County of San Bernardino during the downturn in the economy.
9. Consider implementation of a Community Financing District (CFD) on new
development necessary to pay its fair share impacts on public safety services.
10.Analyze the opportunity to consolidate the City's 74 maintenance districts in an
effort to reduce City administrative costs and any General Fund subsidies.
11 . Consider implementation of a street sweeping fee to recover costs for the
services provided.
12. Parcel Tax for Public Safety could be raised with declaration of fiscal emergency
for lower voter threshold.
13. 1mplement performance measures within the false alarm fee program necessary
to recover costs of police services.
14. Review fee structure for Building and Planning permit revenues along with
incentives for large projects and expedited permit fees.
11 I Page
BUDGET PROJECTIONS
City staff has developed budget projections through 2016-2017 that project annual
General Fund operating deficits of $45 mil lion with expenditures significantly exceeding
revenues in each year. Roughly half of the annual deficit is attributed to unfunded
liabilities in City's Retiree Health, Workers' Compensation and General Liability
accounts. The remaining half is attributed to increasing operational costs and the end
of employee concessions. As early as FY 2009-10, expenditures exceeded revenues
and the City had begun to utilize prior year fund balances to avoid service cuts or delays
in projects. Because expenditures continue to exceed revenues, fund balances have
been depleted and have reached a critical point in 2012-13 where the City will begin the
year with an actual deficit and significant cash flow constraints. Put into perspective,
this proj ected deficit in 2012-2013 represents almost 38% of the General Fund budget
for that year. The remaining fund balances cannot pay for ongoing operating costs and
large sustained reductions will be required. Reducing ongoing expenses must largely
come from ongoing reductions in personnel costs since these costs represent about
75% of total General Fund expenditures. Of the personnel costs in the General Fund
about 78% are for public safety.
The State's budget included takeaways from cities including the elimination of
redevelopment agencies and the remaining portion of vehicle license fee (VLF)
revenues. (VLF) revenue losses from the State budget are approximately $1 million.
Additionally, the City is faced with increasing pension costs, as CaiPERS adjusted the
investment returns increasing retirement costs to all its members starting in FY 2013.
Cost recovery measures would strengthen the City's financial position and greatly
improve its bottom line. While some cost recovery measures can be implemented at the
Council level , significant revenue sources require voter approval which is uncertain and
not within control of the City staff.
TIMING OF COST REDUCTIONS & REVENUE ENHANCEMENTS
Cost reductions will need to be identified as soon as possible in FY 2012-13 and must
be ongoing in nature. Reductions have been implemented through the end of FY 2011-
12 but are insufficient to ensure that revenues exceed expenditures by June 30, 2012.
Cost reductions must take into account the recent State actions affecting
redevelopment, pension cost increases, and the end of employee concessions and
12 I Page
provide the organization t ime to implement a new policy direction affecting the City's
budget .
Given the deficit spending in recent years, the City does not have sufficient funds to fill
the gap with one-time measures and is unable to grow itself out of the fi nancial
dilemma. The City needs to develop and implement a budget sustainability plan along
with the appropriate poli cies to restore reserves. Furthermore, the City must maintain
reserve levels in all of its internal service funds at adequate levels.
Table 6 below provides a current and forecasted illustration of the City's General Fund
performance from FY 2008-09 to FY 2016-17. Because expenditures have exceeded
avail able revenues and cash on hand over the past several years, the City's fund
balance is now negative. Phase 1, as outlined in this report, is geared to balance
revenues against expenses. Phase 2, is to replenish the City's fund bal ance to positive
levels and to restore needed reserves.

100.00
50.00
(50.00)
(100.00)
Table 6
5 Year Budget & Fund Balance Estimates (Amount in Millions)
Aclua/s 2008-09 /o 0-11 t3udgel 2U11-12 to 2016- 17
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
(150.00) t-- --IIW
(200.00) +--------------------- ----'""""';;::::---
(250.00) ..L_ _ ___ _____ ____________ _____ _
Expenditures
13 I P a g e
Table 7, below provides a graphic ill ustration of the City's General Fund cost centers.
Ideally, the allocation of financial resources should reflect the Common Council 's overall
priorities.
"'
180.00
c:
g
160.00
-
~
140.00
120.00
100.00
80.00
60.00
40.00
20.00
Table 7
5 Year (2012-13to 2016-17) Budget Projections by Department
--------- - - -- - - ----------- ----,
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Police
Fire
General Government
Public Works
Community
Development
Parks & Recreations
City Attorney
Debt Service
City Clerk
Finance
City Manager
Mayor
Human Resources
Common Council
Civil Service
City Treasurer
----------------- ---------------------
EXPENDITURES
As noted above, 73% of the FY 2011-12 General Fund budget is dedicated to public
safety services (Police, Fire, Code Enforcement, Animal Control, and Emergency
Preparedness). Within the services provided, $6.1 is funded under Measure Z
approved by the voters for enhanced crime and gang prevention programs.
The table below reflects the City's all ocation of General Fund resources on personnel.
While the numbers below are reflective of what is seen in most full-service cities in
14 I Page
California, they unfortunately do not reflect the Council ' s other priorities outside of public
safety. The desired expenditure profile should reflect a diversity of priorities and funding
to support those priorities in other departments.
Table 8
FY 2011-12 Full-Time Personnel Expenditure Comparison by Department
(In thousands)
,- -- ----------- --------
r60,000 .
1$50,000
1$40,000
1$30,000
1$20,000
$10,000
$0
----- -----
- .
I -,
In recent years when expense reduction plans were put in place, programs outside of
public safety sustained severe cost cutting measures.
San Bernardino Public Safety expenditures consume the majority of the budget , with
73% of the General Fund budget in FY 2011-12. Additionally, in FY 2011-12, an
estimated $5 million, or 4%, of the General Fund budget was allocated to other
departments to support public safety functions. Clearly, if San Bernardino wants to
maintain its efforts in the public safety arena, expenditure reductions in these service
areas may not be something that the Council desires. Notwithstanding, all options for
the provision of public safety should be explored and San Bernardino should look for
15 I Pag e
opportunities to implement new programs and staffi ng plans to reduce costs while
maintaining essent ial services.
COST ALLOCATIONS
Through researching annual expenses and staffing allocations, we have found that
many departments do not appropriately all ocate staffing costs to funds outside of the
General Fund. Additionally, we found that General Government services (Mayor,
Common Council, City Attorney, Human Resources, Information Technology, Finance
and the City Clerk) are not charged as an overhead expenses to operating departments.
A typical practice for local government is to allocate General Government costs across
all funds. Instead, the General Fund is picking up a majority of the costs despite the
fact that these services are provided to all funds. The City's Workers Compensation
costs are also not appropriately charged to the departments. These costs should to
allocated based on actual expense and not on "across-the-board" methodology. The
City should update its current cost allocation plan and Workers Compensation charges
to identify the appropriate rates to charge departments in and outside of the General
Fund.
Implementing a cost allocation plan would help off set current expenses away from the
General Fund and into the appropriate areas without impacting existing service levels.
16 I Page
FISCAL SUSTAINABILITY PLAN
It is critical that San Bernardino act swiftly to decrease its expenses and increase its
revenue. However, to ensure that actions are meaningful and will make an ongoing
impact to the financial health of the City, the following should be integrated as
underlying goals:
1. The City will proactively seek to protect and expand its tax base by encouraging
a healthy, underlying local economy. San Bernardino should encourage
shopping, dining, and visiting at San Bernardino stores, restaurants, and hotels.
San Bernardino should explore ways to capitalize on its resources such as its
regional location and retail opportunities
2. The City will establish and maintain appropriate cash reserves.
3. City revenue performance will be reviewed no less than quarterly and appropriate
budget adjustments will be made in advance of the end of a budget year if
revenue performance is not meeting projections.
4. The City will consider competitive contracting of services and equipment when
appropriate and where clear, cost-effective alternatives exist.
5. The City will establish appropriate cost-recovery targets for its fee structure and
will annually adjust its fee structure to ensure that the fees continue to meet cost
recovery targets.
6. The City will work in partnership with its employees to ensure fair compensation
and that costs related to pension and other benefits are appropriately allocated
between employer and employees.
7. The City will work to strengthen revenue collection practices and procedures.
BUDGET PHILOSOPHY
An important strategy for avoiding structural budget deficits is to adopt a budget
philosophy that is relatively easy to understand and can serve as a meaningful
framework for maintaining financial discipli ne. Reporting the state of the municipality' s
finances to the governing body for publi c discussion is a way for the fiduciary
responsibilities of the elected officials and executive managers to be understood by the
public and organization.
17 j Page
The following reflects best practice policies in public financial management. It is a
typical practice for cities to have adopted budget policies of the type described below.
Structurally Balanced Budget. The annual budgets for all City funds should be
structurally balanced throughout the budget process. Ongoing revenue should be
equal to or exceed operating expenditures in both the proposed and adopted
budgets. If a structural imbalance occurs, a plan should be developed and
implemented to bring the budget back into structural balance.
Multi-Year Financial Forecasting. To ensure that current budget decisions
consider future financial implications, a five-year financial forecast should be
utilized by the staff and Council. The annual General Fund proposed budget
balancing plan should be presented and discussed in context of the five-year
forecast. Any revisions to the proposed budget should include an analysis of the
impact on the forecast out years. If a revision creates a negative impact on the
forecast , a funding plan should be developed and approved to offset the impact.
The f ive-year forecast should be updated quarterly to reflect changes in revenues
and unexpected changes in expenditures. The forecast should be presented to
the City Council for discussion and to provide information to the public.
Use of OneTime Resources. One-time resources (e.g., revenue spikes,
budget savings, sale of property, and similar nonrecurring revenue) should not be
used for current or new ongoing operati ng expenses. Examples of appropriate
uses of one-time resources include rebuilding reserves, retiring debt early,
making capital expenditures (without significant operating and maintenance
costs), and other nonrecurring expenditures.
Established Reserves. San Bernardino has multiple funds, based on different
revenue sources and requirements. Because there are risks (both known and
unknown), it is important that reserve levels in all funds be maintained as a
hedge against such risks. Without proper reserves, there can be major
disruptions in services when unforeseen financial demands emerge, requiring
immediate attention. The City should maintain an adequate reserve level and/or
ending fund balance for each fund, not just the General Fund, as determined
annually and as appropriate for each. For the General Fund, different types of
reserves should be maintained, including an economic uncertainty reserve to
provide a cushion for unexpectedly low revenues in any given year, and a
contingency reserve for other emergency needs that arise. More about reserves
is explained below, including recommended levels. City Council and City
Manager authorization should be required for the expenditure of established
reserves, along with repayment requirements.
18 1 Pa g e
Debt Issuance. A municipality should not issue long-term (over one year) debt to
support ongoing operating costs (other than debt service) unless such debt
issuance achieves net operating cost savings and such savings are verified by
appropriate independent analysis. All debt issuances shall identify the method of
repayment (or have a dedicated revenue source) without an impact to operations.
Employee Compensation. Negotiations for employee compensation should
continue to consider total compensation bargaining concepts and focus on all
personnel services cost changes (e.g., step increases and the cost of benefit
increases). Compensation costs should be included in the five-year financial
forecast to ascertain affordabil ity to the municipality, within context of expected
revenues.
Fees and Charges. Fee increases should be utilized, where possible, to assure
that program operating costs are fully covered by fee revenue. Opportunities
should be explored to establish new fees for services where appropriate.
Capital Improvement Projects. Capital improvement projects with annual
operating and maintenance costs exceeding $50,000 should not proceed without
City Council certification until funding is identified in the applicable year of
operation.
Grants. City staff should seek, apply for and effectively administer federal, state
and other grants that address the City's priorities and policy objectives and
provide benefits. Before any grant is pursued, staff should provide a detailed pro-
forma that addresses the immediate and long-term costs and benefits to the City.
One-time operating grant revenues should not be used to begin or support the
costs of ongoi ng programs.
Performance Measures. All requests for departmental funding should include
performance measurement data so that funding requests can be reviewed and
approved in light of service level outcomes to the community and organization.
To resolve its structural budget deficit and prevent a recurrence in the future, the City
needs to adopt a budget philosophy similar to the measures above to help elected and
appointed officials maintain the financial discipline crucial to a growing community like
San Bernardino.
Recommendation 1: Adopt a budget philosophy to provide a meaningful and easy
to understand framework for maintaining financial discipline. Present a report to
the City Council on the financial results of the policies at least once a year. Present
an updated five-year forecast to the City Council at least two times a year.
19 I Page
EXISTING AND ANTICIPATED BUDGET ISSUES
Without significant and immediate reductions in spending or significant increases in on-
going revenue, there will be a continuing significant gap between expenditures and
revenues during the next five years. Deficits are projected in all five years of the
forecast.
The significant points in this analysis are:
The City does not have sufficient resources to fill the ongoing structural deficit
and will not be able to maintain current levels of services or meet contractual or
debt obligations.
While the City has had unrestricted fund balance to fill a large portion of the gap
in the past few years, that fund balance has now been spent. The City does not
have sufficient one-time monies from other sources at its disposal to f ill the gap.
Because of the time necessary to implement new revenue sources, signi ficant
reductions in expenditures will be required to meet the limitations of available
revenue.
A deficit of approximately 5>45 million is projected for FY 2012-13, representing 38% of
the total General Fund. A significant part of the deficit is the resul t of deferred funding
of the City's internal service funds including: Retiree Health, Workers' Compensation
and General Liability. Currently, these funds are cash deficits in the millions of dollars.
The balance of the deficit, roughly $20 million, is a combination of flat revenues, end of
employee concessions, increasing benefit costs and the elimination of the EDA. In FY
2011-12, the EDA allocated funds for General Government functions (City Manager,
Finance, Human Resources, Clerk, City Attorney, etc) that are now the responsibility of
the General Fund. The loss of EDA funds to these activities requires a revised cost
allocation to all restricted funds. Despite the reallocation, the General Fund will likely
remain responsible for a significant share of these expenses in future budgets.
FIVE YEAR FINANCIAL PERSPECTIVE
The forecast shown as Attachment A is not a prediction of future policy decisions by the
City Council, nor is it the City staff recommendation as to what spending and revenue
levels should be. It simply reflects negotiated employee compensation commitments,
California Public Employee Retirement System (PERS) rates as currently known, and
revenue projections based on an assumption of modest growth in the economy. As can
be seen, expenses have increased steadily from FY 2008-09 while revenues remain flat
20 I Page
over the same period. The rate of revenue growth has not been sufficient to meet the
contractual and debt obligations of the City. Additionally, since the City has previously
allocated General Fund reserves to meet budget obligations, there are no additional
sources with which to fill the gap.
In the past several years, the major reason for the deficit was the sudden drop in
revenues combined with exhausting internal services funds without a plan to replenish
the cash, compensation/benefit increases, and need for increased public safety
services. For the future, key contributors to the deficit are the need to replenish cash in
the Internal Service Funds, loss of redevelopment and increaserl PERS employer rates,
along wi th revenues that have decreased in recent years and are expected to be flat or
experience only sl ight growth during the period of the five-year forecast. PERS rates
are causi ng a greater portion of the City's available resources to be allocated to that
purpose, rather than to service delivery. Increases in PERS r a t e ~ and pension
obligation bond payments will cost the City in excess of $1 million between FY 2011-12
and FY 2015-16. The percentage of General Fund budget spent on PERS benefits will
go from 13% in FY 2011-12 to 15% in FY 2015-16, a 2% increase for an expenditure
which is basically an overhead cost over which the City has li ttle control in the short
term.
PAST BUDGET BALANCING STRATEGIES
Over the past few years, the City has balanced its budget through a combination of cost
reductions (including layoffs, unfilled vacancies and labor concessions), transfers from
other funds, and use of unallocated fund balance. San Bernardino has gone through
personnel reductions, which resulted in more than 250 issued layoff notices over the
past three years. All City departments have made changes to reduce costs. For
example, training budgets have been virtually eliminated. This has helped save costs,
but is not sustainable in the long term because the City needs to have highly skilled and
tra ined employees, especially when there are fewer of them. Many employee positions
have been eliminated. The positions held vacant may need to be fi lled if they are
essential to service delivery. This presents an opportunity to move staff from non-
essential positions to essential positions which are currently vacant.
A major aspect of the problem facing San Bernardino can be found in the fact that while
expenditures have been reduced and many posi tions have been eliminated, personnel
costs per employee and overti me costs have continued to increase. Specifically the
General Fund budget indi cates that the City budgeted approximately $102 million for
personnel expenses in FY 201 1-12. Effective June 2012, the City's 3-year agreement
with certain employee labor groups terminates and labor costs are forecasted to
21 I Page
increase by $10 million annually. Additionally, the City is facing increases in overtime
costs and PERS rates which are offsetting reductions made from prior year layoffs.
Personnel costs currently constitute approximately 73% of all General Fund
expenditures. Therefore, personnel costs will need to be reduced in order to create a
stabilized budget. Of the total allocated to salaries and benefits, public safety comprises
79% of the entire General Fund personnel expenditures. Therefore to effectively reduce
expenses, cost reductions from both police and fire are necessary.
Recommendation 2: Initiate significant immediate changes to the expenditure and
revenue base, with major reductions in spending taking effect in FY 2012-13.
INTERNAL SERVICE FUNDS
Internal Service Funds have been established for several uses, pursuant to accepted
governmental accounting practices. An Internal Service Fund is a fund for goods and
services provided for specific purposes. Rates for each Internal Service Fund are
established and charged to departments for the goods and services provided to t hem.
The City of San Bernardino has several internal service funds:
Fleet Services. For the provision of maintenance on, materials and supplies for,
and replacement of, City vehicles and other gasoline or diesel-powered
equipment, and maintenance of a warehouse inventory of materials and supplies
for all City departments.
Liability and Property Insurance Fund. For the administration of the City's
self-insurance programs and the payment of liability claims.
Workers Compensation Fund. For the administration of the City's workers'
compensation and payment of liability claims.
Unemployment Insurance Fund. For the payment of unemployment insurance
claims from released workers.
Telephone Support Fund. For the provision of maintenance on, materials and
supplies for, and replacement of the City's telecommunications systems.
Utility Fund. For the administration and allocation of utility costs citywide.
Central Services Fund. For the provision of in-house reprographics and
duplication services.
22 I Page
Only two Internal Service Funds (workers' compensation and liabil ity) have actuarial
bases for determining funding level. Both of these funds appear to be presently
underfunded given the ri sks. There has not been an analysis to actually determine what
level of funding is needed to ensure that basic servi ces paid for by those funds can be
maintained. Each of the internal service funds should be carefully analyzed to
determine the proper level of funding to pay for the services or equipment that depends
on those funding sources. The City should initiate a study to establish the basis for
allocating costs for the City' s internal service funds, beginning with fleet and building
maintenance.
Recommendation 3: Conduct an analysis of each internal service fund to
determine funding requirements for the services and equipment paid for out of
each of those funds and create a five-year forecast for each ISF. Set rates to
departments based on a cost allocation study and funding requirements for each
ISF.
COST DRIVERS
The major cost drivers for the City's General Fund are compensation and retirement
costs. Other costs are the City' s debt payment on pension obligation bonds ($3.5 million
annually for now and expected to increase to $6 million/year in FY 2021 -22), contracts,
commodi ties and fixed charges which represent about 15% of total General Fund costs.
The compensation and retirement cost drivers are described in more detail below.
RETIREMENT COSTS
The City's costs for employee retirement have increased from $1 million in FY 2006/07
to nearl y $1.9 million in FY 201 1/12. By FY 2013/14 the annual cost will be over $2.2
million. To put this into perspective, the City was spending about 9% of its General Fund
budget on retirement costs in FY 2006/07. In FY 2011/12 it wi ll need to spend 13% of
the budget on those costs, and by FY 201 5/16 it will require 15% of the budget for
retirement obligations.
UNDERSTANDING EMPLOYEE RETIREMENT COSTS
The City pays the PERS costs for the majority of its employees. PERS divides the rates
into two parts: 1) employee rates and 2) employer rates. It has been a common practice
for San Bernardino and many other agencies to pay both parts of the rates. However,
recently the City was able to negotiate with the empl oyee groups for all new hires after
October 2011 to pay the full employee share.
23 I Page
What is referred to as employee rates are set by PERS at 9% for safety employees and
8% for miscellaneous (non-safety) employees. Through negotiated agreements, San
Bernardino's public safety employees pay the full 9% (with an incentive pay offset) and
portions of the City's non-safety employees based on their date of hire pay the 7 & 8%
share (the difference in share is based on the PERS benefit afforded to the particular
employee).
The City could negotiate with current employees to pay all or a portion of the employee
share. Further, the City could negotiate any level of sharing with its employees and is
not limited to 7% or 8% for miscell aneous and 9% for safety as the employee share.
Some cities are planning for a greater share of PERS costs than what has commonly
been referred to as the "employee share as shown below. For instance, the City of
Newport Beach has a new City Council policy that says, "The retirement benefits portion
of total compensation will be structured over time to achieve a 50/50 cost sharing
between the City and the employees, including the implementation of defined
contribution programs in the event such programs are authorized for the City's use. "
Effective organizations use a variety of strategies to manage the size of thei r workforce.
One strategy, an early retirement incentive plan (ERIP), increases retirements above
natural attrition by enhancing employee retirement benefits. This tactic allows
employers to decrease payroll costs, reorganize staff, and trim down higher-paid middle
management without layoffs. The organization achieves fiscal savings only by keeping
the positions vacant or replacing retiring employees, who are typically at the top of the
salary schedule, with entry-level employees. California has several retirement incentives
available; however, the cost-effectiveness of these programs must be examined within
the context of an aging workforce. The program used by most public agencies is
referred to as the "golden handshake" which was made available under the California
Public Employees Retirement Law (Gov. Code, 20903).
For background on the Golden Handshake (as known as the CaiPERS Two Years
Additional Service Credit benefit), it is an option that allows an agency to provide two
additional years of service credit to members who retire during a designated window
period because of imminent demotions, mandatory transfers, or layoffs. And while it can
provide some short-term savings, it adds to a city's future reti rement costs and limits
flexibi lity when it comes to filling vacated positions since the CaiPERS program requires
that they remain permanently unfilled.
To evaluate the val ue of this program for our City, we need to:
24 I Page
, Determine all individuals who meet the minimum eligibil ity for retirement (at
least age 50 and at least 5 years of service credit) who are employed in the
designated classification, department or organizational unit
Determine t he annual pay rate for each person
Determine the age for each person
e Multiply the annual pay rate by a PERS cost factor and then by .95
Section 20903 of the PERS guidelines also requires that after the costs are made
public the City must establish a wi ndow period of at least 90 days and no more
than 180 days to solicit interested potential retirees to receive the two-year
service credit.
These factors necessitate that the program be carefully managed to ensure that the
option is only offered in instances where a financial justifi cation exists. If t hat is not the
case, the City could put itself in a situation where additional layoffs are needed to pay
for early retirements.
PERS Golden Handshake Contract Amendment
In order to adopt the PERS golden handshake contract option, PERS requires that the
Council adopt an ordinance approving a contract amendment that the amendment be
applicable to all City employees who are miscellaneous or safety members in PERS.
The PERS contract amendment process requires t he City to adop1 a resolution of
Intenti on as well as an Ordinance amending the PERS contract. The California
Government Code requires at least a twenty (20) day wait ing period between the
adoption of the Resolution of Intention and the adopti on of the final ordinance. The
effective date of the Ordinance is 31 days after the final reading. Once the Council
determines to implement t he ERIP, the City must t hen comply wit h the requirement to
publish the costs at least two weeks prior to the opening of a window period which must
be at least 90 days and no more than 180 days.
It should be noted that given the program li mitations and the City's cash position, the
PERS program may not in itself satisfy the City's goal of balancing available revenues
against expenses.
Public Agency Retirement System (PARS) Retirement Options
PARS is the third largest multiple employer public retirement system in California. They
have been operating since 1983 and assist public agencies in plan designs and
implementation of retirement programs in conjunction with already existing PERS
retirement programs.
25 I Page
The PARS early retirement program goes far beyond the limitations of the PERS option
and it is far more flexible. The PARS program can be structured to provide years of
service cred it or years of age credit, the terms of the payment of the benefit can be
defined and eligibility can be structured to meet City and employee needs.
Unlike PERS, the PARS program allows the City to determine the number of positions
by classification and department, thereby minimizing economic risk. Also, once the
Council determines a need for a separation incentive program, the plan administrator
can implement the program and can offer early retirement incentives as necessary as
broadly or as narrowly as necessary. The City has used PARS in the past for early
retirement of public safety staff.
PARS offers the flexibility of providing structured payments to the employee including
lump sum payments, monthly payments for life, or a monthly payment for 5, 10, or 15
years. The PARS early retirement option could be offered as a supplement to PERS
and can be structured to complement PERS and social security eligibility.
The cost for the PARS retirement option program is calculated based upon the number
of early retirements offered plus an administrative fee of 6% based upon cost of the
retirements. It is considered a fee-for-service plan. Rather than paying for the cost
within the first two years, costs are paid as expended. Most importantly, if the City
approves the PARS retirement option it can be utilized during these budget hearings.
26 I Page
BUDGET STABILIZATION OPTIONS
Eliminating the estimated defi cit in FY 2012-13 and future years will require difficult deci sions.
The City already has reduced costs and staffing levels in many areas, so reducing additional
costs will be a matter of determining what is not important or essential and returning to basic
services. It can be assumed that every service and program provided is important to
someone. Therefore, decisions will need to be made between numerous important services
and interests. Given the size of the gap and the growing costs of operations, revenue
increases alone should not be the only option considered to eliminate the deficit and put the
City on stable financial footing. Therefore, as previously mentioned, the following three
strategy approach including these components is suggested.
1. Evaluate and Implement new revenue opportunities
2. Compensation strategies that measure full cost of compensation package
3. Implement Service delivery model changes for full cost recovery and costs containment
Each strategy is described in this section of the report, with specific suggestions for
considerati on. Any public organization has a need to balance services to the community wi th
employee compensation and benefits. Most of the budget balancing solutions wi ll need to
come through a combination of reducing personnel costs, changing service delivery models
including out sourcing some city services, more efficient revenue collection procedures, and
voter approved tax measures. The total number of personnel and the compensation costs are
no longer sustainable given the City's resource base.
The ideas presented in this report resulted lrom discussions with the City management slaff,
analysis of costs, and viability of alternati ve methods of providing services. The focus is on
delivering val ued services to the public, so the following principles were identified.
San Bernardino desires to continue with the current operation of its public safety
programs.
What is most important is that high quality, basic services be delivered, not necessarily
that they all be delivered by City employees when services can be provided less
expensively by the private sector or another agency.
The fundamentals of the municipal corporation must be maintained to properly manage
the organization and reduce risk and liabi lity.
Financial stability and sustainability is important to employees and to the City's ability to
recruit and retain motivated, competent and capable individuals.
271Page
REVENUE
Opportunities exist to increase fees for some services to match the costs of the service being
provided, consistent with the City's policy of full cost recovery where possible. In recent
months, the City commissioned the Matrix Group to complete a comprehensive fee study for
planning and engineering. The fee study wil l assist the City in its implementation of full cost
recovery for services provided in those areas. In order to measure cost recovery for other
areas of the organization, the City must establish, track and monitor performance measures.
Specific areas for improved cost recovery include recreation programs, fal se alarms, code
enforcement, and sanitation. This role will be handled by a management analyst or budget
officer within the proposed Administrative Services Department.
The City needs to grow its current revenue streams. In order to do so, the City will need to
implement economic farming rrograms which assist current business through the growth
cycle. Other sizeable revenue increases, however, would need to come from voter-approved
tax increases.
The items above are described in the sections below.
POTENTtAL TAX INCREASES
City staff has estimated the potential revenues associated with the following tax increases. All
would require voter approval.
REAL PROPERTY TRANSFER TAX
In California, local ities including San Bernardino have imposed a tax on the transfer of property
located within the city. The tax, known as the documentary transfer tax or real property transfer
tax, is largely based on the federal documentary stamp tax, which was repealed in 1976. In
California, counties and cities have been authorized to impose a tax on deeds of transfer of
realty located within such county or city. The amount of the tax is based on the consideration
or value of the realty transferred. The current County rate is one dollar and ten cents ($1.1 0)
for each one thousand dollars ($1 000) of value. Of that amount, the City receives $0.55 and
the County receives the remaining $0.55. Charter cities, however, may impose transfer taxes
at a rate higher than the county rate. The transfer tax must be paid by the person who makes
signs or issues any document subject to the tax or for whose use or benefit the document is
made, signed or issued. Real Estate Transfer Taxes, authorized as documentary transfer
taxes by the California Revenue and Taxation Code on the sale or transfer of real property are
currently levied by all counties and many cities.
Real Property Transfer Taxes may be applied only to residential sales or to other types of real
estate transactions including commercial and industrial sales. Revenue raised from the Real
Property Transfer Tax is added to the City's General Fund.
28 I Page
The City should implement a rate of $5 per $1000 of value to provide a base level of funding
necessary to deliver essential services to the community. The proposed rate would generate
roughly $3 million annually.
UTILITY USER TAX
Many cities charge a tax on utilities, ranging up to 9.5% (Huntington Park). San Bernardino
currently charges 7.75%. Each 1% increase on utilities currently taxed (telephone, cable,
electric, water and gas) would yield approximately $3 million annually. Each 1% on utilities not
currently taxed (sanitary sewer service, sanitation, refuse collection) would yield several
hundred thousand dollars annually.
Utility user taxes (UUT) are paid by San Bernardino residents and businesses and are
collected by the utility providers who serve them. The utility then remits the tax payments to
the City. Annual revenue in FY 2010/2011 from utility user taxes (electric, gas, water, cable,
land line phone, and cell phone) was $22 million. The City has made annual revenue
projections considering possible tax increases at 1% and 2%. Further, sanitary sewer service,
sanitation, and refuse collection are currently not part of the utility user tax. The City may want
to consider modernizing and expanding the utility user tax to cover utilities not currently
included.
A utility user tax increase can only be voted on during a general election (a simple majority is
needed), unless the City Council declares a fiscal emergency and puts the potential tax
increase to a vote during a special election. It should be noted that costs for special elections
are higher. For San Bernardino, a special election costs approximately $200,000.
SALES TAX
San Bernardino presently has a sales tax rate of 8%. Of this, .5% flows to the General Fund
budget of San Bernardino, amounting to $25.2 million. The City' s voter-approved Measure Z
took effect in April 2007, increasing sales tax by .25 percentage point. For FY 2012-13,
Measure Z is expected to generate $6 million of the City's anticipated $25.2 million in sales tax
revenue. Measure Z will remain in force for 15 years from the date of implementation, or until
2022.
Because the City recently approved Measure Z, we are not recommending the City seek
additional increases to the existing sales tax rate.
TRANSIENT OCCUPANCY TAX
The Transient Occupancy Tax (TOT) is a tax charged on hotel stays. San Bernardino presently
has a TOT rate of 10%, which is the County average. In the San Bernardino I Riverside
County area, some cities charge as much as 12.7% (Palm Springs). For our City, TOT
29 I Page
generates just under $2,500,000 per year in revenues, meaning that each 1% of the tax
generates about 5250,000.
Increasing the rate by 1% would put the rate at the highest level in the County and would
generate only $250,000 in revenues. There might also be some negative impact of the higher
tax rate on occupancy rates at the local hotels and spas. For these reasons, we are not
recommending an increase of the existing TOT.
911 COMMUNICATIONS FEE
While often called a "fee," this potential revenue source is actually a tax requ1rmg voter
approval. A 911 communications fee would yield approximately $6.7 million a year. The tax
would be charged on most personal and business telephone lines and cell phones in the City.
Some exemptions typically exist , mainly relating to customers on lifeline service and service to
non-profit organizations and government offices.
The City of San Jose has this fee and estimates that approximately 90% of the phone
accounts in their community are taxed. The justification for charging a fee to telephone
subscribers is that only people who have telephones can call 911 for emergency services. As
stated in the San Jose ordinance, "Subscribers to telephone service derive significant benefits
from ongoing operation of the modernized integrated system installed at the San Jose
Emergency Communications Center" in the form of more efficient dispatch of services to a 911
emergency request.
Recommendation 4: Determine the Mayor and Common Council ' s interest in asking the
voters to approve new or increased taxes. If supported by Mayor and Common Council,
develop an action plan and schedule to seek voter approval of new revenues.
PROPERTY ASSESSMENT AUDITS
General Fund revenues in the form of Property Tax revenues have been impacted in recent
years by the downturn in the housing market and little growth in housing new starts. While this
would indicate that it is unlikely that Property Tax revenues will recover in the short term
evidenced by a no-growth revenue assumption in FY 2012-13 despite given recent minor
increase in assessed values, it would be helpful to conduct an audit of assessed values
assigned to each property within the City. Indeed, in prior years, with across the board
reductions in assessments without review and analysis, conducting an audit of property
assessments to ensure accuracy may generate additional revenue and avoid costly appeals.
Recommendation 5: Engage a private firm to perform an audit of the property tax
assessments to ensure data is current and accurate.
30 I Page
FRANCHISE AGREEMENTS AND LONG-TERM CONTRACTS
Like most cities, San Bernardino has long-term contracts and f ranchise agreements with a
variety of vendors. Similar to most cities in Southern California, the City should evaluate the
benefit , if any, in providing services such as street sweeping, tree trimming, graffiti abatement,
street light maintenance, and refuse service and other ancillary services through franchise
agreements.
To ensure the services are being provided as cost effectively as possible, and at competitive
rates, staff should review in-house operations as well as external contacts with terms
exceeding two-years to identify opportunities to renegot iate the terms or to outsource the
services to outside contractors. Additionally, potential revenue generating contracts, such as
refuse services, may be restructured to provide revenues up-front to improve the City's short-
term cash position and to afford the City time to work through its options for budget
stabilization.
Recommendation 6: Evaluate all franchise agreements and contracts for cost cutting
and/or revenue generating opportunities.
FEE INCREASES
A fee is a charge imposed on an individual for a service that the person chooses to receive. A
fee may not exceed the estimated reasonable cost of providing the particular service or facility
for which the fee is charged, plus overhead. Examples of City fees include building permits,
recreation classes, false alarms and development impact fees.
The City should make every effort to make annual adjustments to fees and to institute f ull cost
recovery for development fees (with annual cost adjustments). Areas that may generate
increased revenues for the City, which we believe are under performing, are related to utility
franchises, paramedic subscription fees and false alarm fees.
UTILITY FRANCHISE FEE
A potential revenue source to be considered, although it requires state legislative action, is to
revise the utility franchise fee paid to municipalities in areas served by Southern California
Edison (SCE). Inequity exists in what older communities such as San Bernardino receive from
franchise agreements when compared with newer cities which have negotiated with SCE.
The Franchise Act of 1937 sets one-half of one percent as a minimum f ranchise fee charged.
Because of the methods used by the California Public Utilities Commission to set and account
for investor-owned utility rates, SCE blends the cost of all franchise fees across its entire rate
base, regardless of the return to each respective city. As a result , every SCE customer is
subject to a 0.84% franchise fee charge, regardless of whether the customer resides in a city
31 I Page
that is being paid a 1% fee or a 0.5% fee. San Bernardino receives only 0.5%, while some
other, newer communities receive 1% franchise fee because of rat es they negotiated with
SCE. The result is that some cities are subsidizing others. Analysis should be conducted of
the potential new revenue to the City if a legislative change was enacted. This proposal has
been presented to other fiscally chall enged cities including Santa Ana and Stockton. The
potential of legislative change should be monitored, with San Bernardino alone, or with other
cities throughout the State, advocating for change.
Recommendation 7: Analyze the amount of additional revenue that would be received
by the City if a change in the utility franchise fee allocation were implemented. Advocate
for a change in legislation to correct the inequity of payments to cities of utility
franchise fees.
RECOVERING PARAIVJ.EDIC COSTS
Paramedic subscription programs function as a form of insurance in that subscribers are not
responsible for paying out-of-pocket costs for emergency medical services (EMS) above what
is covered through insurance, Medicare or Medi-Cal.
California citi es that have paramedic subscription programs charge from $24 to $60 annually
per household. The most common rate is $48 per year, which is double what the City is
currently charging. Some cities have varying rates for local businesses, convalescent homes,
and low-income residents (e.g., residents who qualify for low-income discounts on their city
water bill). Revenues vary by city and can be evaluated in terms of market penetration; the
ratio of subscribing households to the total number of households.
The Table below compares several cities' paramedic subscription programs (data from 2009
and 2011 ).
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Table 9
Comparison of Paramedic Subscription Programs in the Southern California
CITY POPULATION NUMBER OF MEMBERSHIP NUMBER MARKET ANNUAL
HOUSING ANNUAL OF PENETRATION FEE
UNITS REVENUE MEMBERS
Arcadia*
56,546*** 20,304 $160,000 11 ,000 54% $40
Buena Park* 81 ,460*** 24,280 $400, 000 13,000 54% $45
Corona*
154,520*** 45,485 $1,050,516 23,244 51% $48
Fullerton* 137,481 *** 47,044 $815,000 16,981 36% $42
Orange*
138,010*** 44,319 $650,000 10,896 25% $48
Westminster
27,419 $235,000 5,419 20% $42
Newport
Beach* 85,990*' * 42,711 $297,600 6,200 15% $48
Alhambra"* 83,661*H 30,216 $100,000 3,744 12% $48
Monterey
Park* 61, 153*** 20,734 $1 15,000 2,538 12% $50
Santa Ana** 327,731 *** 73,174 $154,362 7,344 10% $48
Burbank*
1 04,427h* 44,055 $180,000 4,064 9% $48
Montclair* 37,163*** 9,677 $24,250 674 7% $36
San
Bernardino 211 ,67 4*** 45,000 $9,600 400 .89% $24
*May 2009 Data** 2010/11 Data (Data Source: City of Santa Ana) ***May 2012 Data (Data
Source: CA Dept. of Finance, Demographic Research Unit)
The City should consider increasing the current rate and implementing a marketing plan in an
effort to increase subscription revenues. Currently, the program generates $9,600 plus an
additional $360,000 annually in collections for non-subscribers .. Based on the City's total
number of housing units (45,000), which is equal to the number in the Ci ty of Corona, the Ci ty
should actively market the program in an effort to raise revenues equal to its peers.
Recommendation 8: Consider increasing the paramedic subscription rate \to recover
costs associated with Fire/Paramedic Service.
Market penetration rates are related to community demographics, popul ati on density, whether
transport services are provided, and the amount of EMS fees. Accordi ng to Firemed officials (a
private firm that operates an EMS membership program throughout Oregon), communities with
a high percent of residents over 60 years of age and those in rural areas have higher market
penetrati on (i.e., number of members). Given the large number of residential parcels in the
City, we believe there is an opportunity for this program to improve its performance in the
recovery of costs for fi re/paramedic services.
Recommendation 9: Develop a marketing program for paramedic subscriptions with a
goal of market penetration to at least 50% of households. Develop marketing efforts to
target those most likely to subscribe and plan a campaign that will be ongoing.
33 I Page
FALSE ALARM FEES
Responding to false alarms is unproductive use of Police Department resources. While we are
unaware of the actual minutes spent per alarm response, we believe possibl y 25-50% of total
alarm call s are false alarms. Based on the fees currently charged and the costs of officers
responding, it appears that the City may be losing thousands of dollars each year that is not
paid for by fees. All City costs (police response and administrative overhead) incurred by false
alarms should be paid for by the alarm owner.
Recommendation 10: Determine the fee level required to recover all City costs
associated with false alarm response and increase fees accordingly.
ASSET MANAGEMENT
Cities own many buildings and physical facilities such as parks, office buildings, and corporate
yards. Asset management , the process of monitoring the inventory and leasing of these
investments, can and should be considered as a cost reduction st rategy.
The City of San Bernardino has an asset inventory now. It should develop a comprehensive
asset management program, identify market rental rates and subsidies, and sell unneeded and
under-performing properties. Over the long term, an asset management program should
integrate with maintenance and replacement schedules for the development of long-range
capital improvement program funding needs.
The ident ification of surplus, under-performing properties that can be sold will result in one-
time revenues and a reduction in ongoing maintenance costs. Market rate rents should be
calculated and updated periodically for all City and Successor Agency properties that are
rented or leased. Market rent al rates as well as the level of subsidy should also be identified
for properties rented or provided to community and non-profit organizati ons and for economic
development purposes. The subsidies should then be supported by the appropriate program
and funding source. This will identify the true costs of such programs, allow them to be
properly charged, and provide relief to the General Fund.
Every parcel owned by the City or Successor Agency represents property taxes that the City
does not receive. Currently the City and Successor Agency own 294 parcels with total book
value of $300 mill ion and a likely sale est imate of less than $100 million dol lars. Given the
City's 18% of the property assessment, the sale of these parcels would generate roughly $18
million doll ars.
The City and Successor Agency may also wish to explore selling or leasing some of the
parcels at below-market rates in order to incentivize developers and other business interests to
spur additional economic development and development-related revenues.
34 I Page
Recommendation 11: Develop a comprehensive asset management program, identify
market rental rates and subsidies, and sell unneeded and under-performing properties.
Conduct an analysis of all property assets as part of the asset management program.
COMPENSATION AND BENEFITS
With personnel costs accounting for about 85% of the General Fund, reducing them is
essential to bring spending in line with resources. Changes to compensation or benefits are
subject to negotiation with bargaining units. High cost drivers are noted 1n this section for
possible negotiations.
PENSION COSTS
Pension reform is being much discussed at the state and local levels because costs are
increasing at rapid rates significantly beyond increases in revenue and are no longer
affordable to most public agencies. In San Bernardino. City-paid pension costs have grown
from $1 million in FY 2006-07 to $2.2 million in the upcoming FY 2012-13 Budget. Costs are
projected to grow to 2% in FY 2013-14.
Pension costs are a combination of an "employer" and "employee'' share. PERS sets the
employer share for each agency depending on actuarial assumptions. For San Bernardino, the
employer share is 30% of compensation for public safety employees and 17% for non-safety
employees. Those levels will grow to 31% for safety and 18% for non-safety in FY 2014/15.
The employee share is set by PERS at 9% for public safety and 8% for non-safety and 7% for
non-safety new hires, although agencies and their employees can negotiate a higher cost
distribution between the agency and employees than the "employee" shares set by PERS.
The City has already been able to negotiate a two-tiered retirement benefit program wherein
newly hired employees will receive a retirement benefit of 2% at 55 for non-safety employees
and 3% at 55 for safety employees. Savings under this program will build with workforce
turnover, as employees under the current system retire and are replaced by employees at the
new rate. Therefore, initial cost reductions are minimal but savings to the City in the long term
will be significant. This agreement has allowed the City to improve 1ts pension obligation in the
long term while it continues to work toward short term solutions.
35 I Page
realized from the issuance of POBs. In future years the City will need to be mindful of the
growth in POB liabilities, as they will increase over time.
Table 10
Historical Pension Expenses
25000000
20000000
r-- ~ -
15000000 r-- -
1- r-- :-
I
10000000 f--- - - ;----- r-- r-- :- -
5000000 -
-
- - 1- ;---
r-- r--
:..-- :..-- :..--
r-
0
iiL
-:-l_,_l
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
SALARY-STEP ADJUSTMENTS
2005 Series A-2 Capital
Appreciation Bonds
Employee Portion
Police
Fire
Mise
Traditional public agency salary schedules with an average of five or six steps in the range
were developed before the onset of widespread collective bargaining and were intended to
provide an opportunity to reward employees annually for their performance and for the growth
of their experience and productivity as they become more effective on the job. The increases
are often known as merit increases, and many are implemented automatically.
Some labor groups in San Bernardino have maintained a salary schedule with only f ive or six
steps. Consequently, it only takes three and a half to four years for the employee to get to the
top step. During this period the employee is typically awarded a step increase, and if
available, cost of living adjustments negotiated by their bargaining group. Because of this
practi ce, new employees have sometimes received raises of between eight and nine percent
annually in the first few years of their employment with the City. Most employees at the City
are presently at the top of their salary range.
A 1 0 to 15 step range for management and non-management empl oyees would reduce the
City's costs and could spread the opportunity for performance increases over six to nine years
rather than the current three and a half to four years. Such a change in the salary schedule
would need to be negotiated with each of the City's bargaini ng units and would be considered
by both sides as part of the total compensation package during negotiations.
36 I Page
Recommendation 12: Implement a 10 to 15 step range to spread out merit (performance}
increases over six to nine years rather than the current three and a half to four years
REGIONALIZATION AND SERVICE SHARING OF FIRE SERVICES
Fire departments across the country are moving towards a regionalized approach to providing
fire protection and emergency medical services to reduce costs to individual cities and to
improve fire servi ce delivery. The Orange County Fire Authority (OCFA) is an example of a
regional fire service covering 22 cities plus unincorporated county areas and is established as
a Fire District and contract service provider. Regionalization can be accomplished through
contracts for service (e.g., contracting with a county fire department) or by a joint powers
authority.
Regionalization cnn range from complete consolidation of fire departments to service sharing
of one or more functions. Under a service sharing model, typically one agency provides the
services to others on a contractual basis.
Examples of service sharing opportunities between fire departments include f ire dispatch,
training, specialized response units (such as urban search and rescue and hazmat), and
equipment use. Through regionalization, fire stations that may be near stations in other
communities can be eliminated, along with their associated staffing and facility costs. Other
benefits of regionalization and service sharing include:
Responses are coordinated across city lines including back-up for those responses.
a Support functions such as dispatch and communications are coordinated. This
eliminates duplication, increases efficiency, and saves money.
Joint purchasing leads to savings. Firefighters use the same protective clothing for
larger purchase orders and quantity discounts
Specialized fire fighting and rescue teams, vehicles, and equipment are shared. No
single community can afford to keep enough firefighters on hand to respond to every
specialized emergency. Urban search and rescue (USAR) and Hazmat vehicles and
equipment can be shared rather than each city having its own.
Non-emergency resources such as training facilities, health centers, and other support
systems can be shared to reduce expense and standardize programs.
Stations and equipment can be consolidated. Stations can be located more strategically
instead of being redundant, e.g. stations within a mile of each other in adjacent cities
can be relocated or browned-out.
Training and other specialized facilities and equipment can be centralized and shared.
~ Web-based video conference training can be shared. For example, the Rancho Santa
Fe Fire Protection District based in San Diego County operates a multi-jurisdictional
interactive video training system developed by the Tandberg Company that connects 61
different locations. This also enables staff to remain in thei r stations for the training.
37 I P a g e
Mutual aid and automatic aid agreements throughout the County of San Bernardino now
provide a solid foundat ion for a regional approach to fire service delivery. The existing
relationships between the cities can be expanded to achieve significant economies of scale in
management, administration, training, and all aspects of operations. The City' s Fire
Department could be the vehicle to accomplish expanded regionalization as the lead agency,
or there could be sub-regional fire agencies created by consolidating several existing
departments.
The creation of regional fire service requires extensive study, input and acceptance from
surrounding communities and the support from the Fire Department to take on a lead agency
role. Despite these obstacles, there are potential long-term benefits of regionalization worthy
of discussion.
Recommendation 13: Initiate discussions with City Fire, Cal Fire and other cities in the
area about a regionalized approach through the establishment of a Fire District with San
Bernardino as the lead agency. If successful, thi s could create economies of scale by
eliminating redundant programs and costs.
POLICE DEPARTMENT COST SAVINGS OPPORTUNITIES
To substantially reduce costs in public safety services, the City will need to reduce staffing, or
seek out contract opportunities for the City's Police Department to provide services to adjacent
communities.
In recent years, several municipal police departments have provided services to others under
contracts for service. In fact, its common place for public safety departments to share dispatch
services. Similar policing contracts have existed in the followi ng cities
Brea contracted services to Yorba Linda
e Whittier contracted services to Santa Fe Springs
Maywood contracted services to Cudahy
Other options are to outsource animal services, regionalize specialized police services, and
pursue full cost recovery of fees for services to outside agencies.
Similar to Recommendation 13 above, extensive studies are required and the willingness of
other jurisdictions to participate.
ANIMAL CONTROL
San Bernardino County provides animal control services to several cities as well as
unincorporated County areas. The City should consider an alternative with County as an
alternate service delivery method.
38 I Page
Recommendation 14: Consider contracting with the County of San Bernardino for all
animal control services. Develop a detailed implementation plan.
CIVILIANIZATION OF POLICE TRAINING
Training is an important function within the Police Department. It is currently carried out by
sworn personnel. Signif icant savi ngs could occur by using retired police officers on a part-time
basis to conduct training programs and reallocating full time sworn positions from this function.
The City coul d increase free patrol time through this change if the full time positions were
reallocated.
Recommendation 15: Utilize retired police officers as trainers and reallocate full-ti me
sworn personnel from this operation.
DEPARTMENTAL CONSOLIDATION
The City has yet to fully experience economies of scale in management and administration
through the merger of departments and funct ions. Economies of scale could be achieved by
merging functions between Information Technology, Finance, Human Resources, as one
Administrative Services Department. Such a merger would save a minimum of $200,000
annually by reducing one executive management position and consolidating administrat ive
f unctions. There are a number of specific programs and activities within all departments that
should be carefully evaluated as to how merger should occur. It is possible that some
programs or services could be merged with other departments. Detailed evaluation of
alternatives will be needed to determine the precise configuration of merged departments.
Additional opportunities may exist by contracting services to an outside agency. These
services may include information technology, design engineering, public works and building
inspection, refuse, economic development, community services and legal services.
Recommendation 16: Consider merging Information Technology, Human Resources,
Risk Management with the Finance Department to create an Administrative Service
Department and merging Library Services with Parks & Recreation to create a
Community Services Department.
39 I Page
IMPLEMENTATION AND CHANGE MANAGEMENT
The recommendations presented in this report are difficult and there are no easy choices. Most
of the options identified represent fundamental changes in service delivery and the number
and compensation of employees. The nature of the City's f inancial challenge is such that
small changes will not create financial stability. During the past few years, the City has been
creative, employee associations have been forthcoming with various levels of compensation
reductions and deferrals, fund balance has been used, and unfortunately reserves have been
completely depleted.
Unfortunately, the economy will not grow the City out of its budget problem. Time is of the
essence due to the growing costs and the inadequacy of unallocated funds and other one-time
methods to balance the budget. Those have been depleted. At this point, structural changes
and changes to service delivery models are absolutely necessary to bring the City to financial
health.
Reducing costs does not happen without work. Therefore, given the urgency of the need to
make structural changes, staff, and/or consultants, will need to be assigned to this task, setting
aside other work. To enable staff to focus on this task, other new initiati ves should be deferred.
Additional analysis wi ll be required to confirm transition costs and policies, practices or
procedures that wi ll need to be modified as a result of implementation. Implementing the
recommendations in this report will require hard work as well as time. Taking any of the
concepts to reality will not be instantaneous.
IMPLEMENTATION SCHEDULE
The following schedule is suggested as a starting point for the City's discussions. The City has
a projected def icit of $45 mill ion for FY2012/13 consisting of $25 million in operations and an
addition $20 million in deferred liabilities and internal service funding. To realistically
implement a budget stabi lization plan, a goal of $25 million in reductions in on-going costs to
be implemented as part of the FY 2012-13 Budget is needed. The remaining $20 million in
deferred liabilities must be dealt with concurrently in order to replenish internal service funds to
appropriate levels. In order to avoid financial chall enges associated with lack of reserves for
required cash flow, time is of the essence for making reductions through the implementation of
both Phases of this report.
COMMUNICATIONS AND TRANSPARENCY
City management has taken steps to communicate openly and candidly and engage
managers, employees and unions/associations about the City's financial position and the
options avai lable to create financial stability and resiliency. These communicati ons wi ll
continue. Employees and managers may well have other ideas to offer that should be
40 I P a ge
analyzed and considered. The best thinking of everyone in the organization will be needed to
make the necessary fundamental changes. The City has competent and capable employees
who are committed to providing valued services to the community and who are proud of the
professions they represent. Engaging City staff in the next phases of the budget stabilization
process is important to the long-term health of the organization.
Communicating early, transparently and frequently about proposed changes, as well as why
the changes are important, is an essential part of effective change management. Openness,
engagement and a spirit of teamwork wi ll be critical for the City to emerge from what will be a
very difficult phase of fundamental changes to the organization. Because so many of the
recommendations have the potential to directly impact staff, executive management shoul d
create an internal communication and engagement plan, as well as a plan for communicating
whether proposed changes wi ll impact the public and if so, how. In addit ion to creating the plan
the executive management should determine how to staff and support it , and make sure it is
effectively implemented.
Recommendation 17: Create an internal and external communic.ations and engagement
pl an. Temporari ly reassign positions within the City to provide analytical support for
implementing a budget stabilization plan and a communications plan.
41 I Page
CONCLUSIONS
There are many who feel that taxes are high enough al ready and that expendi ture cuts must
come first. This is a sentiment that has resonated with City leaders as reflected in the
approach taken to address the structural deficit which up to now has not rel ied on an increase
to any of the General Fund taxes. Nonetheless, the pursuit of new revenue sources and/or
increasing existing revenues is a strategy that can no longer be ignored. However, seeking to
increase revenues that are subject to large fluctuations, such as the documentary transfer tax
or sales tax, should not be treated as a cure-all . As was the case with revenue received during
the real estate boom, some increased revenue is short-lived. Therefore, in conjunction with a
new revenue strategy, it is recommended that a portion of any new revenue received be
directed into the City' s Budget Stabilization Fund. Funding the Budget Stabil ization Fund will
ensure that reserves are available for those economic times when economically sensitive
revenues will fall. In addition to deal ing with the economic cycles, funding the Budget
Stabi lization Fund will allow the City to better deal with uncertai n legal liabilities. It is important
to note that the new revenue options described above would have little to no budgetary impact
on the Fiscal Year 2012-1 3 budget as the coll ection of these enhanced revenues would not
occur unti l very late in the fiscal year at the earliest. However, these solutions would have a
positive impact on reducing the structural deficit beginning in 2013-14.
The financial situation in 2012 is a systemic problem held over for years going back into the
1990's. Revenues are simply not sufficient to cover the cost of the services being provided.
City management and City residents have both made publ ic safety the top priority in the City,
having approved ballot measures to allocate additional resources to the Police Department.
Other services have been cut to support the emphasis on publi c safety. Clearly, reductions to
the expenditure side of the budget are not going to produce the level of savings that will be
needed to balance the budget.
The City has been working di ligently to manage its operations through an unprecedented
decrease in revenues while experiencing cost increases. As a comparison might note, the City
entered this challenge with a distinct disadvantage in that it has lower levels of discretionary
revenue and the resultant lower levels of operational expenditures than other similar cities.
Nevertheless, the City has taken steps to reduce costs over the last several years because it
has been forced to do so by declining revenues, however, the expenditures have still outpaced
revenues. In thi s effort , employee associations have been forthcoming with some
compensation concessions, yet costs continue to be much higher than can be afforded by the
City. The revenue forecast shows that significantl y lower costs will be required for the
foreseeable future.
During this period of ti me, it has been noted that Council, residents and businesses in the City
expect and deserve a well-maintained street network, manicured parks, cultural opportuni ties,
neighborhoods, in addition to fundamental publi c safety services. The chall enge to the City will
42 I Page
be to identify what it can afford and how that relates to the type of community services it wants
to provide. Staff has approached this analysis with the understanding that all current City
services are important and that service reductions should be pursued as a last resort, only
after efforts to reduce costs, optimize service delivery and improve revenue performance have
been taken. While it is difficult for policymakers and executives to consi der such topics as
reductions in employee compensation, changes in the way services have been traditionally
deli vered (which also impacts employees) and revenue increases, there are strong
justifications for each area to be on the table for discussion. The fact remains that, in spite of
the actions taken to date, San Bernardino's financial situation requires immediate action.
Change in past service delivery models and significant revenue increases are required.
While the service delivery changes suggested in this report are likely to be resisted because of
the impacts on personnel, the suggestions are not radical and are being used successfully in
other similar jurisdictions. Additionally, because other local government agencies are al so
looking for ways to reduce costs in response to financial challenges, there is greater
opportunity to discuss and implement regionalized or shared services than before.
Finally, the analysis indicates the City receives a lower level of revenue than other similar
cities, so revenue augmentation should also be on the table. However, opti ons to increase
revenues significant enough to provide ongoing budget stabilization are limited, cannot be
implemented without voter approval, and will take time to be realized even if approved.
Listed below is the summary of options and the estimated revenue or costs savings derived
from each recommendation contained within this report. Several of the recommendations can
be implemented at the staff level with Council approval. However, should the desire not be
there to restructure the organization to staffing and service levels matching available revenue
resources, a voter-approved tax measure is needed. This report contains several options for
the City and Council to consider prior to placing a measure on the ballot. We recommend the
City consider all other options first prior to making a decision to place a measure on the
ballot.
43 I Page
Table 11
Revenue Options Summary
ESTIMATED REVENUE
Utility User Tax 1% Increase $3,000,000
911 Communication Fee $6,700,000
Increase Real Property Transfer Tax $3,000,000
Transient Occupancy Tax $250,000
Develop & Implement
Marketing Plan for the $690,000
Paramedic Subscription Program
Implement False Alarm Fees $100,000
Sale of Surplus Land and
$18,000,000*
Land Held For Resale
"" Proceed from property held by the Successor Agency would
need to be allocated among taxing jurisdictions
In order to achieve financial sustainabi lity and to maintain healthy reserves, the City wi ll need
to take bold, decisive action to implement changes. The recommendations in thi s report wil l
assist the City in realigning annual revenues with annual expenditures and setting the path
toward financial sustainability and economic resil iency. Achieving financial health beyond
stability wil l require a partnership of the City Council, staff and community.
44 I P age
ATTACHMENT A
FORECAST
45 I Page
Exhibit C
cty of San Bernardino
Budgetary Analysis and
Recommendations for Budget Stabilization
Prepared by:
Finance Department
300 N D Street, 4
1
h Floor
San Bernardino, California
June 26, 2012
To Mayor and Common Council:
This report contains an analysis of the City's FY 2007-08 to FY 2012-13 budgets,
budget projections and recommendations for budget stabilization and resiliency in
California's cyclical economy. The purpose of the analysis was to identify cost
containment ana cost recovery strategies necessary to reduce costs and increase
revenue so the City can align expenditures with annual revenues while addressing
immediate and long-term fiscal obligations.
have other cities and has taken steps over the last several years to reduce costs.
Nevertheless, costs continue to outpace revenue due to increased operational
expenses and significant rapid declines in property tax revenues as a result of a drop in
property values and decline in sales tax revenue. Deficits of major proportions are
projected in all five years of the forecast created as part of this project. To ensure basic
operational service levels are maintained and anticipated cash f low requirements are
met, steps will be needed immediately to reduce costs.
A deficit was projected in the City's FY 2011-12 Budget, and with the loss of
redevelopment, we assume the defici t issues will be more significant until the assets
held by the Successor Agency can be liquidated and placed back on the property tax
rolls. Measures are necessary to mitigate ongoing costs and/or enhance revenue
generation during the current fiscal year and the upcoming 2012-13 fiscal year. It is the
organization's top priority toaddress these issues with the adoption of the FY 2012-13
operating budget, as the City's reserves and discretionary funds have been depleted,
and the City faces insolvency. Simply put, the City must now take substant ial action to
reduce its spending and increase revenues.
The action plan attached identifies realistic short and long-term solutions to address the
financial challenges lying ahead for FY2012-13 and thereafter. The plan is broken
down into two phases; Phase 1) Immediate Budget Balancing and Cash Flow
Management Plan; and Phase 2) Budget Stabilization Plan. City Management staff look
forward to assisting the Mayor and Common Council in implementing these necessary
phases though a series of tough decisions to balance the City's financial resources with
the cost of delivering essential City services.
Attachment A to this report provides a look at the numbers involved and City staff will be
holding a Budget Workshop for the Mayor and Common Council whereby the City
Departments will be presenting their budgets. The budget details at the workshop will
include proposed deep cuts with the goal of presenting a balanced budget to the Mayor
and Common Council for adoption in July 2012.
If these measures do not achieve immediate and substantial cost savings, then the City
will have to explore other alternatives to deal with its fiscal crisis, including developing
plans for reducing costs further and providing lower service levels, suspending certain
debt payments from unrestricted sources, consideration of A8506 proceedings to
restructure debt obligations, including unfunded liabilities, and preparation for a potential
Chapter 9 filing.
Respectfully Submitted,

Andrea Miller

Interim City Manager Director of Finance
Table of Contents
CONTENT
EXECUTIVE SUMMARY .... .... ............. ........ ........... ................... ...... .... ............. ............... 1
BACKGROUND ............................................................................................................... 3
BUDGET PROJECTIONS ...................... ....................................................................... 17
FISCAL SUSTAINABI LITY PLAN ......................... ... ............... ......... ..... ............ ............. 27
BUDGET STABILIZATION OPTI ONS ......................... ..... .......... ........... ........................ 27
CONCLUSIONS .. .......... ............... ........ ....................................................... ......... ......... 42
TABLES
Table 1
Table 2
Table 3
Table 4
Table 5
Table 6
Table 7
Table 8
Table 9
Table 10
Table 11
Major Revenue Trends From 2008-2012 ............................................. ...... ..... 3
Housing Starts, Sales and Investment .................................. ........................ .4
Land Use by Net Taxable Value ................................ .. .............. .......... ........... 5
Sale Tax Comparison ............... .................................................... .......... ..... . 6
Unemployment Comparison .......................................... .. .......................... .. 6
5-Year Budget & Fund Balance Estimates ................................................... 33
5-Year Expenditure Projections by Department .................................... ...... 27
FY 2011-12 Personnel Expenditures by Department ......................... ...... .... 27
Comparison of Paramedic Subscription Programs ..................................... 27
Historical Pension Expenses ........................ ... ..... . ....................... .... 36
Revenue Options Summary .......................................... ............................... 42
ATTACHMENTS
ATTACHMENT A: 5-YEAR FORECAST
i I Page
EXECUTIVE SUrViMARY
San Bernardino, like many California cities, has faced a reduction in one-time fees and
tax revenues that have significantly outpaced increases in expenditures outside of the
City's control. This report provides an update on the City's fiscal condition and
discusses changes that are necessary to avoid significant impacts to basic service
del ivery and the possibility of bankruptcy. Reserves in the General Fund were
exhausted years ago, reserves in the internal service funds were also depleted and the
City has encumbered itself with various debt obligations and labor agreements putting
additional and unnecessary risk on the General Fund. The City has declared numerous
fiscal emergencies based on fiscal circumstances and has negotiated and imposed
concessions of S1 0 million per year and has reduced the workforce by 20% over the
past 4 years. Yet , the City is still facing the possibility of insolvency due to a variety of
issues including accounting errors, deficit spending, lack of revenue growth, and
increases in pension and debt costs. The City has reached a breaking point and faces
the reality of deficient cash on hand to meet its contractual and debt obligations due in
July 2012.
Staff believes this report provides a comprehensive understanding of the City's current
fiscal condition. To assist the Council to begin making the difficult and courageous
decisions necessary to address the City's fiscal issues, staff has been reviewi ng and
analyzing conditions and mechanisms which affect the current and future financial
performance of the City. This report is not to serve as a detailed implementation plan to
address the issues in a specific manner. Rather, the report is drafted to validate the
immediate need to take action and to provide staff with policy direction necessary to
develop a specific cost reduction strategy to bring revenues inline with expenses in an
attempt to avoid insolvency if at all possible.
The options available to the City involve difficult choices and require the support of the
organizat ion, the Mayor and Common Council, and the community. Over the past
several years, the City has utilized General Fund reserves, asset sales and one time
revenues to maintain City services. To address the projected deficits in previous fiscal
years, the City has reduced positions, negotiated compensation reductions, and
implemented new revenue measures. Unfortunately, the decline in taxable sales and
property values over the last several years has resulted in revenue losses of $10 to $16
million annually. Additionally, previously negotiated compensation reductions will
sunset at the conclusion of fiscal year 2011-12 creating an increase in salaries and
benefits of $10 million effective July 1, 2012, and increased costs in future years as
merit increases resume. Beginning in FY 2012-13, expenditures are projected to
exceed revenues by $45 million and absent any changes to improve revenues and
reduce expenditures, the City will face increasing annual deficits. The City's financial
constraints are compounded with the depletion of all General Fund reserves, which
were as high as $19 million in 2001, and failure to fund long-term liabilities.
11Page
Viable options to balance expenditures against revenues require new service delivery
models invol ving reducing personnel levels and associated costs, revenue measures
which require voter approval, revised fee structures which can be approved by the
Common Council , and/or further compensation and benefit reductions. While such
increases are possible, the options are constrained by current economic conditions
including high unemployment, low per-capita incomes and the expressed concerns of
burdening current residents and businesses with further tax or revenue fee increases.
As outl ined in thi s report, staff has developed a plan to stabilize the City's financial
situation including the following key areas:
Service delivery model changes
Changes in compensation philosophy
Revenue increase options
The next step for the City will be to create an implementation pl an which will identify
cost reductions that the City can make without the need for agreement from the labor
groups, tax measures that the City Council may wish to consider, and additional labor
negotiations. Without question, the timely implementation of Phase 1, Immediate
Budget Balancing and Cash Flow Management Plan, is necessary given the current
fiscal crisis and the expected cash-flow constraints expected and rapidly approaching in
fiscal year 2012- 13 and beyond.
Since the City has a current deficit in its General Fund, the City does not have sufficient
unrestricted cash available to pay Its ongoing obligat ions. As such, substantial and
immediate action is necessary to remedy this dire situat ion.
2 1P age
BACK.GROUND
The City of San Bernardino is located in San Bernardino County in Southern California.
Pursuant to the State Department of Finance (May 2012), the City's population is
211,674 residents. Population has increased rapidly since the 1970's, but since the City
is mainly a bedroom community, the growth has outpaced the revenues needed to
provide services. The largest employers are local government agencies, California
State University San Bernardino, San Manuel Band of Mission Indians, and San
Bernardino Community Hospital. The business base is geared to the support of these
employers.
Since the City' s peak of General Fund revenue in 2008 of $133 million, the City has
experienced losses in key areas such as sales tax, property tax, franchise fees, utility
users tax (UUT), permits and funds transferred from the Economic Development
Agency (EDA). The chart below details the reduct ion of roughly $11.69 million in
General Fund revenues.
Table 1
Major Revenue Trends from 2008-2012
Revenue Source Peak Revenue 2011-12 Variance
2007-2008 Revenue
Prop. Tax Secured $1 1.6M $9.5M ($2.1 M)
Prop. Tax in Lieu of VLF $18.9M S15.7M ($3.2M)
Sales Tax $22.3M $19.03M (S3.27M)
Franchise $3.32M $2.88M ($450K)
UUT $24.4M $22.5M ($1 .9M)
Licenses and Permits $9.2M $8.6M ($600K)
Totals $89.72M $78.21M ($11.69M)
The chart above is consistent with the findings in other California cities. According to a
recent blog by calculaterisk.com, which was shared by the City's property tax consultant
HdL, who is predicting that nationwide we are near the housing bottom. There are
actuall y two bottoms for housing. The fi rst is new home sales, housing starts and
residential investment. The second is for sales prices. Sometimes these can happen
3 1P age
years apart. Calculaterisk.com reports that the first housing bottom was spread over a
few years from 2009 until 2011 . They believe the second bottom, prices, hit in March
2012. This doesn't mean prices will increase significantly any time soon. Usually
towards the end of a housing bust , normal prices mostly move sideways for a few more
years, and real prices adjusted for inflation could even decline for another 2 or 3 years.
It is reasonable to assume the housing market wi ll find its bottom at some point in the
very near future; if it hasn't already. The chart below provides an illustration of the
national housing market since 1968. While this may be the steepest decline in over 40
years, we shouldn't assume an aggressive increase of investment or pricing. Rather,
we would be wise to assume no to slow growth over the next several years leading to
flat property tax revenues for residential properties in 2012-13 with slight growth over
the next f iscal years. Commercial properties continue to search for the bottom. Based
on information from the City's property tax consultant, Hdl, for FY 2012-13 the City
faces S17,202,341 of non-residential property tax appeals exposure to its total assessed
value. The current appeals figure isn't significant, which may lead us to a bottom of
commercial prices as well. Overall, City revenues generated from property
assessments are expected to be flat.
Table 2
Historical Home Starts, Sale and Investment
Comparing Peaks and Troughs for Starts, New Home Sales, and Residential Investment
- starts, Slnde-Famlly -New Home Sales - Residemiallnvestment as Percent of GDP
2,000
-- . -J
1,800
.,1,600
I
:3 1,400 j .

..
1,200
:I:
1,000
...,
: BOO
16
;;;
600
"
400 1
200 1-- 1------- --- --- -1-------- -------- --- r----
I
I
7. 0 ?0
6.0%
5.0%
...
0
C)
4.0 % 0
c

G;
3.0 >0
a:

0 -f o- I --r-- -o ' - '"' -- -- ' - -- ' --- t-- --r - - ' -- - 0.0 %
en 0 .... N M .n ,.._ _.. o ... N 4'1'\ VI .,o ,.._ to cn 0 M N ,.., t1'1 ,..... en 0 .-4 N W \1\ W .... en 0 ... N :l
'f 'f ':' ':' ':' ): ':' ':' ':' ':' ':' ':' '!' ., ., '!' ., '!' ., ., ., ., "' '!' ., "' '!' "' '!' ., "' q q 'f 'f q q q 9 'f 9 '1 '1

http:/ /www.calculatedriskblog.com/
4 j Page
Because we do not anticipate much growth with housing new starts or employment in
the near future, and wi th the loss of the EDA, we should assume construction related
permit activity will also be f lat or possibly continue with its decline. Permit activity within
most California cities has been very volatile with trends pointing to decreasing activity.
The chart below reflects the City's property tax base according to land use. Typical of a
large, older community, the City is fairly balanced with 52% of taxable property
assessed value as residential , 19% commercial and 15% industrial. Despite the
diversity in property tax generation, 80 % of the City's taxable parcels are residential.
Because of the high percentage of residential parcels, we should assume service
requirements wi ll remain high and that a sustainabl e and resilient revenue base is vital
to support essential City services.
C3teJoty NetTaxable Value
Residential $5,337,905,953
Commercial $1, 988, 781,002
Industrial $1,557,715,525
Miscellaneous $86, 979,310
Government $5,397, 890
Institutional $56,282,161
Dry Farm $1,382,185
Recreational $25,292,404
Irri gated $43,094
Vacant $356, 918,079
Exempt $0
Outer Parcels $7,500
SBE Nonunitary ss, 219,n4
Personal (Unsee) $862,093,032
Unknown $24,201,315
$10,308,219,224
SoUIU: HdL 2011-12 /'rop<rty Ta><Roportt
Table 3
Number of Parcels
44, 947
2,295
721
346
12
207
7
58
1
4, 524
3,347
9
S4
3,967
61
56, 526
----- -------- - -----
MlsceHoneous
1"
I
-----'
S j Page
Based on data provided by the City's sale tax consultant, Hdl, the City's sales tax
revenue diversity reflects the statewide average for all busi ness types (see charts
below).
Table 4
.--------------S-=-=a:...::. le:..:s:_T..:....:::.ax :...:..._,Comparison
Statewide Totals
Business
and
Build"
Construct
ion
10.17%
Food and
and
Transport
ation
15.57%
Restaura
nts &
Consume
r Goods
29.75%
Service
Stations
14.16%
Busi ness
and
Industry,
16.51%
Build
Construct
ion,
7.80%
Food and
and
Transport
ation,
14.50%
Restaura
nts &
Hotels,
Consume
r Goods,
27.06%
Fueland
Service
St ati ons,
14.52%
The overall diversity of the sa les tax base within the City presents an opportunity for
future revenue growth. The City's population, size, and economic development
opportunities on former EDA properties provide for an optimistic outlook. Despite these
positive traits, the City will need to play a rol e in job creation in order to fully realize its
true sales tax generation. As the table below indicates, the City unemployment rate as
of April 2012 was 15. 7%. When compared to the State of California and San
Bernardino County unemployment figures for April 2012 of 10.9% and 11.7%
respectively, we begin to understand this as a component of a decline in sales tax
generating revenues well below the peak in 2007-08.
State of California
10.9%
Table 5
Unemployment Comparison
County of San Bernardino
11.7%
Unemployment rates as of Apnl 2012
15.7%
6 I P age
The City may want to establish a working relati onship with the County's Workforce
Investment Board on job placement and/or an economic farming program to grow local
businesses which could lead to local job creation.
STRENGTHS WEAKNESSES OPPORTUNITIES & THREATS (SWOT) ANALYSIS
To best understand the issues facing the City and to develop a go-forward plan, a
Strengths, Weaknesses, Opportunities, and Threats (S.W.O.T.) analysis was completed
at a macro level with the following findings:
Strengths:
The City maintains several enterprise operations including Refuse, Water, and
Sewer.
The former EDA, now the Successor Agency, owns real property assets needed
for economic development opportunities throughout the City, including the
Carousel Mall
' Sales tax revenue diversity leadi ng to decreases in sales tax leakage
Strategic locati on witll in t he region
Diversified employment and tax base
Measure Z approved by t he voters for expanded services
Weaknesses:
Starting General Fund balance has been erroneously stated for the past 2 fiscal
years
July 1st
Staff Reported Fund
Fiscal Year Audited Fund Balance Balance
FY 2009-10 $2,708,319 $2,557,900
FY 2010-11 $410,293 $1,770,400
FY2011-12 $(1 '181,603) $2,044,100"'
*Mid-Year report presented April 3, 2012.
Failure to complete the FY 2010-11 audit on time delayed necessary budget
reductions further depleting cash
Expenses are over budget in FY 2011-12.
Use of reserves to balance past budgets
No reserves to balance future budgets
7 1Pag e
Depletion of Internal Service Funds to balance the previous budgets
e: High capital lease balances for equipment which is traditionally funded through
Internal Service Funds
Insufficient economic development programs in place due to loss of
redevelopment
High ratio of public safety costs to overall General Fund revenues
Unemployment above State and County averages
Opportunities:
Privatization of City services beyond base level and for one-time or fluctuating
programs
Implementation of an Early Retirement Incentive Program (ERIP)
Place a priority on economic development programs
Reallocate general government costs to General and Restricted Funds
Revenue enhancement and optimization including the sale of surplus City assets,
marketing of the ambulance subscription program and balancing one-time fee
revenues with appropriate staffing levels
Delay capital projects and low priority one-time expenses to preserve capital
Open negotiations with employee labor groups in an effort to seek sustainable
compensation and staffing levels
Threats:
The possibility of insolvency and the need to initiate a neutral evaluati on process
under AB 506 process
Depletion of operating cash which will affect the City's abil ity to meet debt
obligations and to carry out all desired programs and projects
Sunset of employee compensation concessions on June 30, 2012, of $10 million
annually
Anticipated increases in employee benefit costs due to PERS and health care
rate increases
Loss of the Economic Development Agency resources to support economic
development programs I projects
Insufficient resources for needed infrastructure improvements and repairs .

8jPage
State budget impacts and overall failure of the State Legislature to focus on their
own financial issues
General Fund Reserves will remain depleted and the City's operating condition is
at risk without immediate implementation of cost cutting measures, enhancement
of revenue collection measures, and implementat ion of new revenues
Slow growing revenue base underperforming when compared to expenditure
growth
Based on the immediate need to improve cash flow and reduce expenses and the
findings of the SWOT analysis, the recommendations have been structured to
implement the two phases of proposed financial restructuring; Phase 1) Immediate
Budget Balancing and Cash Flow Management Plan; and Phase 2) Budget Stabilization
Plan. To fully understand the impacts of the proposed financial restructuring, each
Phase of restructuring is presented in the following three areas; 1) Operations; 2)
Personnel ; and 3) Revenue.
Operations:
Phase 1
1. Freeze and/or eliminate all vacant non-essential positions.
2. Evaluate restructuring Fire personnel with the possi bil ity of closing one or more
inefficient Fire Stations to reduce overtime with minimal impact to response
times.
3. Evaluate restructuring of Police personal with the possibility of reducing non-
essential services and administrative duplication while maintaining a high level of
service to the community.
4. Reorganize the Community Services and the Public Works Departments in an
effort to implement full -cost recovery of operations, better utilization of restricted
funds and evaluate consolidation of duplicate services and administrative
functions.
5. Evaluate contracting out additional legal services under the management of the
City Attorney.
6. Defer one-time equipment and capital imrrovement purchases without dedicated
funding sources.
7. Implement full cost recovery for fees such as building, planning, etc.
9jPage
Phase 2
8. Continue to defer funding accrued li abilities for retiree health, workers'
compensation and general liabil ity until FY 13-14.
9. Evaluate joint services and public/private partnerships (P3).
1 O. lmplement a quarterly review of expenditures and freezing of expenditures if
necessary.
11. Strengthen revenue collection measures involving existing revenue sources
including code enforcement, false alarm fees and paramedic subscriptions.
12.1mplement best practices for revenue audits every 5 years of UUT, TOT and
Franchise Agreements starting in FY 2012-13.
13.1mplement cost containment strategies balancing activity levels with available
resources.
Personnel:
Phase 1
1. Best practices and industry standards now recornmend the City have employees
pay the employee portion of retirement costs.
2. Consider implementation of an Early Retirement Incentive Program (ERIP) as an
option to lower personnel costs to sustainable levels.
3. Consider negotiating with employees to fund a portion of the employer share of
retirement costs.
Phase 2
4. Revise the "step" process to slow down the average annual growth of salaries
thereby structuring the growth in salaries with anticipated revenue growth.
5. Evaluate the use of part-time/contract employees or rehi re reti rees on part-t ime
basis.
6. Implement an overtime reduction and management plan to reduce unanticipated
overtime expenses.
10 I Page
Revenue:
Phase 1
1. Adopt and implement comprehensive financial policies to ensure current and
f uture defici ts are avoided.
2. Initiate the voter-approved process to increase property transfer tax to levels
consistent with other agencies.
3. Expand Utility Users' tax to include sewer and sanitation.
4. Consider an increase in the current ambulance subscription fee f rom its current
$24 per year to the regional average of $48.
5. Sale of all City/Successor Agency-owned parcels in order to generate additional
property taxes as well as economic development once the transfer occurs.
6. Sale of cell tower lease revenue agreements for one-time lump sum payment
7. Review Sanitation operations to identify and implement cost reduction
opportunities necessary to ensure the Sanitation enterprise can pay its $3.5
million Franchise Fee to the City.
Phase 2
8. Conduct an audit of property assessments and tax bill s to possibly generate
additional revenue that was lost due to across-the-board reductions by the
County of San Bernardino during the downturn in the economy.
9. Consider implementation of a Community Financing District (CFD) on new
development necessary to pay its fair share impacts on public safety services.
10.Analyze the opportunity to consolidate the City's 74 maintenance districts in an
effort to reduce City administrative costs and any General Fund subsidies.
11 . Consider implementation of a street sweeping fee to recover costs for the
services provided.
12. Parcel Tax for Public Safety could be raised with declaration of fiscal emergency
for lower voter threshold.
13. 1mplement performance measures within the false alarm fee program necessary
to recover costs of police services.
14. Review fee structure for Building and Planning permit revenues along with
incentives for large projects and expedited permit fees.
11 I Page
BUDGET PROJECTIONS
City staff has developed budget projections through 2016-2017 that project annual
General Fund operating deficits of $45 mil lion with expenditures significantly exceeding
revenues in each year. Roughly half of the annual deficit is attributed to unfunded
liabilities in City's Retiree Health, Workers' Compensation and General Liability
accounts. The remaining half is attributed to increasing operational costs and the end
of employee concessions. As early as FY 2009-10, expenditures exceeded revenues
and the City had begun to utilize prior year fund balances to avoid service cuts or delays
in projects. Because expenditures continue to exceed revenues, fund balances have
been depleted and have reached a critical point in 2012-13 where the City will begin the
year with an actual deficit and significant cash flow constraints. Put into perspective,
this proj ected deficit in 2012-2013 represents almost 38% of the General Fund budget
for that year. The remaining fund balances cannot pay for ongoing operating costs and
large sustained reductions will be required. Reducing ongoing expenses must largely
come from ongoing reductions in personnel costs since these costs represent about
75% of total General Fund expenditures. Of the personnel costs in the General Fund
about 78% are for public safety.
The State's budget included takeaways from cities including the elimination of
redevelopment agencies and the remaining portion of vehicle license fee (VLF)
revenues. (VLF) revenue losses from the State budget are approximately $1 million.
Additionally, the City is faced with increasing pension costs, as CaiPERS adjusted the
investment returns increasing retirement costs to all its members starting in FY 2013.
Cost recovery measures would strengthen the City's financial position and greatly
improve its bottom line. While some cost recovery measures can be implemented at the
Council level , significant revenue sources require voter approval which is uncertain and
not within control of the City staff.
TIMING OF COST REDUCTIONS & REVENUE ENHANCEMENTS
Cost reductions will need to be identified as soon as possible in FY 2012-13 and must
be ongoing in nature. Reductions have been implemented through the end of FY 2011-
12 but are insufficient to ensure that revenues exceed expenditures by June 30, 2012.
Cost reductions must take into account the recent State actions affecting
redevelopment, pension cost increases, and the end of employee concessions and
12 I Page
provide the organization t ime to implement a new policy direction affecting the City's
budget .
Given the deficit spending in recent years, the City does not have sufficient funds to fill
the gap with one-time measures and is unable to grow itself out of the fi nancial
dilemma. The City needs to develop and implement a budget sustainability plan along
with the appropriate poli cies to restore reserves. Furthermore, the City must maintain
reserve levels in all of its internal service funds at adequate levels.
Table 6 below provides a current and forecasted illustration of the City's General Fund
performance from FY 2008-09 to FY 2016-17. Because expenditures have exceeded
avail able revenues and cash on hand over the past several years, the City's fund
balance is now negative. Phase 1, as outlined in this report, is geared to balance
revenues against expenses. Phase 2, is to replenish the City's fund bal ance to positive
levels and to restore needed reserves.

100.00
50.00
(50.00)
(100.00)
Table 6
5 Year Budget & Fund Balance Estimates (Amount in Millions)
Aclua/s 2008-09 /o 0-11 t3udgel 2U11-12 to 2016- 17
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
(150.00) t-- --IIW
(200.00) +--------------------- ----'""""';;::::---
(250.00) ..L_ _ ___ _____ ____________ _____ _
Expenditures
13 I P a g e
Table 7, below provides a graphic ill ustration of the City's General Fund cost centers.
Ideally, the allocation of financial resources should reflect the Common Council 's overall
priorities.
"'
180.00
c:
g
160.00
-
~
140.00
120.00
100.00
80.00
60.00
40.00
20.00
Table 7
5 Year (2012-13to 2016-17) Budget Projections by Department
--------- - - -- - - ----------- ----,
2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Police
Fire
General Government
Public Works
Community
Development
Parks & Recreations
City Attorney
Debt Service
City Clerk
Finance
City Manager
Mayor
Human Resources
Common Council
Civil Service
City Treasurer
----------------- ---------------------
EXPENDITURES
As noted above, 73% of the FY 2011-12 General Fund budget is dedicated to public
safety services (Police, Fire, Code Enforcement, Animal Control, and Emergency
Preparedness). Within the services provided, $6.1 is funded under Measure Z
approved by the voters for enhanced crime and gang prevention programs.
The table below reflects the City's all ocation of General Fund resources on personnel.
While the numbers below are reflective of what is seen in most full-service cities in
14 I Page
California, they unfortunately do not reflect the Council ' s other priorities outside of public
safety. The desired expenditure profile should reflect a diversity of priorities and funding
to support those priorities in other departments.
Table 8
FY 2011-12 Full-Time Personnel Expenditure Comparison by Department
(In thousands)
,- -- ----------- --------
r60,000 .
1$50,000
1$40,000
1$30,000
1$20,000
$10,000
$0
----- -----
- .
I -,
In recent years when expense reduction plans were put in place, programs outside of
public safety sustained severe cost cutting measures.
San Bernardino Public Safety expenditures consume the majority of the budget , with
73% of the General Fund budget in FY 2011-12. Additionally, in FY 2011-12, an
estimated $5 million, or 4%, of the General Fund budget was allocated to other
departments to support public safety functions. Clearly, if San Bernardino wants to
maintain its efforts in the public safety arena, expenditure reductions in these service
areas may not be something that the Council desires. Notwithstanding, all options for
the provision of public safety should be explored and San Bernardino should look for
15 I Pag e
opportunities to implement new programs and staffi ng plans to reduce costs while
maintaining essent ial services.
COST ALLOCATIONS
Through researching annual expenses and staffing allocations, we have found that
many departments do not appropriately all ocate staffing costs to funds outside of the
General Fund. Additionally, we found that General Government services (Mayor,
Common Council, City Attorney, Human Resources, Information Technology, Finance
and the City Clerk) are not charged as an overhead expenses to operating departments.
A typical practice for local government is to allocate General Government costs across
all funds. Instead, the General Fund is picking up a majority of the costs despite the
fact that these services are provided to all funds. The City's Workers Compensation
costs are also not appropriately charged to the departments. These costs should to
allocated based on actual expense and not on "across-the-board" methodology. The
City should update its current cost allocation plan and Workers Compensation charges
to identify the appropriate rates to charge departments in and outside of the General
Fund.
Implementing a cost allocation plan would help off set current expenses away from the
General Fund and into the appropriate areas without impacting existing service levels.
16 I Page
FISCAL SUSTAINABILITY PLAN
It is critical that San Bernardino act swiftly to decrease its expenses and increase its
revenue. However, to ensure that actions are meaningful and will make an ongoing
impact to the financial health of the City, the following should be integrated as
underlying goals:
1. The City will proactively seek to protect and expand its tax base by encouraging
a healthy, underlying local economy. San Bernardino should encourage
shopping, dining, and visiting at San Bernardino stores, restaurants, and hotels.
San Bernardino should explore ways to capitalize on its resources such as its
regional location and retail opportunities
2. The City will establish and maintain appropriate cash reserves.
3. City revenue performance will be reviewed no less than quarterly and appropriate
budget adjustments will be made in advance of the end of a budget year if
revenue performance is not meeting projections.
4. The City will consider competitive contracting of services and equipment when
appropriate and where clear, cost-effective alternatives exist.
5. The City will establish appropriate cost-recovery targets for its fee structure and
will annually adjust its fee structure to ensure that the fees continue to meet cost
recovery targets.
6. The City will work in partnership with its employees to ensure fair compensation
and that costs related to pension and other benefits are appropriately allocated
between employer and employees.
7. The City will work to strengthen revenue collection practices and procedures.
BUDGET PHILOSOPHY
An important strategy for avoiding structural budget deficits is to adopt a budget
philosophy that is relatively easy to understand and can serve as a meaningful
framework for maintaining financial discipli ne. Reporting the state of the municipality' s
finances to the governing body for publi c discussion is a way for the fiduciary
responsibilities of the elected officials and executive managers to be understood by the
public and organization.
17 j Page
The following reflects best practice policies in public financial management. It is a
typical practice for cities to have adopted budget policies of the type described below.
Structurally Balanced Budget. The annual budgets for all City funds should be
structurally balanced throughout the budget process. Ongoing revenue should be
equal to or exceed operating expenditures in both the proposed and adopted
budgets. If a structural imbalance occurs, a plan should be developed and
implemented to bring the budget back into structural balance.
Multi-Year Financial Forecasting. To ensure that current budget decisions
consider future financial implications, a five-year financial forecast should be
utilized by the staff and Council. The annual General Fund proposed budget
balancing plan should be presented and discussed in context of the five-year
forecast. Any revisions to the proposed budget should include an analysis of the
impact on the forecast out years. If a revision creates a negative impact on the
forecast , a funding plan should be developed and approved to offset the impact.
The f ive-year forecast should be updated quarterly to reflect changes in revenues
and unexpected changes in expenditures. The forecast should be presented to
the City Council for discussion and to provide information to the public.
Use of OneTime Resources. One-time resources (e.g., revenue spikes,
budget savings, sale of property, and similar nonrecurring revenue) should not be
used for current or new ongoing operati ng expenses. Examples of appropriate
uses of one-time resources include rebuilding reserves, retiring debt early,
making capital expenditures (without significant operating and maintenance
costs), and other nonrecurring expenditures.
Established Reserves. San Bernardino has multiple funds, based on different
revenue sources and requirements. Because there are risks (both known and
unknown), it is important that reserve levels in all funds be maintained as a
hedge against such risks. Without proper reserves, there can be major
disruptions in services when unforeseen financial demands emerge, requiring
immediate attention. The City should maintain an adequate reserve level and/or
ending fund balance for each fund, not just the General Fund, as determined
annually and as appropriate for each. For the General Fund, different types of
reserves should be maintained, including an economic uncertainty reserve to
provide a cushion for unexpectedly low revenues in any given year, and a
contingency reserve for other emergency needs that arise. More about reserves
is explained below, including recommended levels. City Council and City
Manager authorization should be required for the expenditure of established
reserves, along with repayment requirements.
18 1 Pa g e
Debt Issuance. A municipality should not issue long-term (over one year) debt to
support ongoing operating costs (other than debt service) unless such debt
issuance achieves net operating cost savings and such savings are verified by
appropriate independent analysis. All debt issuances shall identify the method of
repayment (or have a dedicated revenue source) without an impact to operations.
Employee Compensation. Negotiations for employee compensation should
continue to consider total compensation bargaining concepts and focus on all
personnel services cost changes (e.g., step increases and the cost of benefit
increases). Compensation costs should be included in the five-year financial
forecast to ascertain affordabil ity to the municipality, within context of expected
revenues.
Fees and Charges. Fee increases should be utilized, where possible, to assure
that program operating costs are fully covered by fee revenue. Opportunities
should be explored to establish new fees for services where appropriate.
Capital Improvement Projects. Capital improvement projects with annual
operating and maintenance costs exceeding $50,000 should not proceed without
City Council certification until funding is identified in the applicable year of
operation.
Grants. City staff should seek, apply for and effectively administer federal, state
and other grants that address the City's priorities and policy objectives and
provide benefits. Before any grant is pursued, staff should provide a detailed pro-
forma that addresses the immediate and long-term costs and benefits to the City.
One-time operating grant revenues should not be used to begin or support the
costs of ongoi ng programs.
Performance Measures. All requests for departmental funding should include
performance measurement data so that funding requests can be reviewed and
approved in light of service level outcomes to the community and organization.
To resolve its structural budget deficit and prevent a recurrence in the future, the City
needs to adopt a budget philosophy similar to the measures above to help elected and
appointed officials maintain the financial discipline crucial to a growing community like
San Bernardino.
Recommendation 1: Adopt a budget philosophy to provide a meaningful and easy
to understand framework for maintaining financial discipline. Present a report to
the City Council on the financial results of the policies at least once a year. Present
an updated five-year forecast to the City Council at least two times a year.
19 I Page
EXISTING AND ANTICIPATED BUDGET ISSUES
Without significant and immediate reductions in spending or significant increases in on-
going revenue, there will be a continuing significant gap between expenditures and
revenues during the next five years. Deficits are projected in all five years of the
forecast.
The significant points in this analysis are:
The City does not have sufficient resources to fill the ongoing structural deficit
and will not be able to maintain current levels of services or meet contractual or
debt obligations.
While the City has had unrestricted fund balance to fill a large portion of the gap
in the past few years, that fund balance has now been spent. The City does not
have sufficient one-time monies from other sources at its disposal to f ill the gap.
Because of the time necessary to implement new revenue sources, signi ficant
reductions in expenditures will be required to meet the limitations of available
revenue.
A deficit of approximately 5>45 million is projected for FY 2012-13, representing 38% of
the total General Fund. A significant part of the deficit is the resul t of deferred funding
of the City's internal service funds including: Retiree Health, Workers' Compensation
and General Liability. Currently, these funds are cash deficits in the millions of dollars.
The balance of the deficit, roughly $20 million, is a combination of flat revenues, end of
employee concessions, increasing benefit costs and the elimination of the EDA. In FY
2011-12, the EDA allocated funds for General Government functions (City Manager,
Finance, Human Resources, Clerk, City Attorney, etc) that are now the responsibility of
the General Fund. The loss of EDA funds to these activities requires a revised cost
allocation to all restricted funds. Despite the reallocation, the General Fund will likely
remain responsible for a significant share of these expenses in future budgets.
FIVE YEAR FINANCIAL PERSPECTIVE
The forecast shown as Attachment A is not a prediction of future policy decisions by the
City Council, nor is it the City staff recommendation as to what spending and revenue
levels should be. It simply reflects negotiated employee compensation commitments,
California Public Employee Retirement System (PERS) rates as currently known, and
revenue projections based on an assumption of modest growth in the economy. As can
be seen, expenses have increased steadily from FY 2008-09 while revenues remain flat
20 I Page
over the same period. The rate of revenue growth has not been sufficient to meet the
contractual and debt obligations of the City. Additionally, since the City has previously
allocated General Fund reserves to meet budget obligations, there are no additional
sources with which to fill the gap.
In the past several years, the major reason for the deficit was the sudden drop in
revenues combined with exhausting internal services funds without a plan to replenish
the cash, compensation/benefit increases, and need for increased public safety
services. For the future, key contributors to the deficit are the need to replenish cash in
the Internal Service Funds, loss of redevelopment and increaserl PERS employer rates,
along wi th revenues that have decreased in recent years and are expected to be flat or
experience only sl ight growth during the period of the five-year forecast. PERS rates
are causi ng a greater portion of the City's available resources to be allocated to that
purpose, rather than to service delivery. Increases in PERS r a t e ~ and pension
obligation bond payments will cost the City in excess of $1 million between FY 2011-12
and FY 2015-16. The percentage of General Fund budget spent on PERS benefits will
go from 13% in FY 2011-12 to 15% in FY 2015-16, a 2% increase for an expenditure
which is basically an overhead cost over which the City has li ttle control in the short
term.
PAST BUDGET BALANCING STRATEGIES
Over the past few years, the City has balanced its budget through a combination of cost
reductions (including layoffs, unfilled vacancies and labor concessions), transfers from
other funds, and use of unallocated fund balance. San Bernardino has gone through
personnel reductions, which resulted in more than 250 issued layoff notices over the
past three years. All City departments have made changes to reduce costs. For
example, training budgets have been virtually eliminated. This has helped save costs,
but is not sustainable in the long term because the City needs to have highly skilled and
tra ined employees, especially when there are fewer of them. Many employee positions
have been eliminated. The positions held vacant may need to be fi lled if they are
essential to service delivery. This presents an opportunity to move staff from non-
essential positions to essential positions which are currently vacant.
A major aspect of the problem facing San Bernardino can be found in the fact that while
expenditures have been reduced and many posi tions have been eliminated, personnel
costs per employee and overti me costs have continued to increase. Specifically the
General Fund budget indi cates that the City budgeted approximately $102 million for
personnel expenses in FY 201 1-12. Effective June 2012, the City's 3-year agreement
with certain employee labor groups terminates and labor costs are forecasted to
21 I Page
increase by $10 million annually. Additionally, the City is facing increases in overtime
costs and PERS rates which are offsetting reductions made from prior year layoffs.
Personnel costs currently constitute approximately 73% of all General Fund
expenditures. Therefore, personnel costs will need to be reduced in order to create a
stabilized budget. Of the total allocated to salaries and benefits, public safety comprises
79% of the entire General Fund personnel expenditures. Therefore to effectively reduce
expenses, cost reductions from both police and fire are necessary.
Recommendation 2: Initiate significant immediate changes to the expenditure and
revenue base, with major reductions in spending taking effect in FY 2012-13.
INTERNAL SERVICE FUNDS
Internal Service Funds have been established for several uses, pursuant to accepted
governmental accounting practices. An Internal Service Fund is a fund for goods and
services provided for specific purposes. Rates for each Internal Service Fund are
established and charged to departments for the goods and services provided to t hem.
The City of San Bernardino has several internal service funds:
Fleet Services. For the provision of maintenance on, materials and supplies for,
and replacement of, City vehicles and other gasoline or diesel-powered
equipment, and maintenance of a warehouse inventory of materials and supplies
for all City departments.
Liability and Property Insurance Fund. For the administration of the City's
self-insurance programs and the payment of liability claims.
Workers Compensation Fund. For the administration of the City's workers'
compensation and payment of liability claims.
Unemployment Insurance Fund. For the payment of unemployment insurance
claims from released workers.
Telephone Support Fund. For the provision of maintenance on, materials and
supplies for, and replacement of the City's telecommunications systems.
Utility Fund. For the administration and allocation of utility costs citywide.
Central Services Fund. For the provision of in-house reprographics and
duplication services.
22 I Page
Only two Internal Service Funds (workers' compensation and liabil ity) have actuarial
bases for determining funding level. Both of these funds appear to be presently
underfunded given the ri sks. There has not been an analysis to actually determine what
level of funding is needed to ensure that basic servi ces paid for by those funds can be
maintained. Each of the internal service funds should be carefully analyzed to
determine the proper level of funding to pay for the services or equipment that depends
on those funding sources. The City should initiate a study to establish the basis for
allocating costs for the City' s internal service funds, beginning with fleet and building
maintenance.
Recommendation 3: Conduct an analysis of each internal service fund to
determine funding requirements for the services and equipment paid for out of
each of those funds and create a five-year forecast for each ISF. Set rates to
departments based on a cost allocation study and funding requirements for each
ISF.
COST DRIVERS
The major cost drivers for the City's General Fund are compensation and retirement
costs. Other costs are the City' s debt payment on pension obligation bonds ($3.5 million
annually for now and expected to increase to $6 million/year in FY 2021 -22), contracts,
commodi ties and fixed charges which represent about 15% of total General Fund costs.
The compensation and retirement cost drivers are described in more detail below.
RETIREMENT COSTS
The City's costs for employee retirement have increased from $1 million in FY 2006/07
to nearl y $1.9 million in FY 201 1/12. By FY 2013/14 the annual cost will be over $2.2
million. To put this into perspective, the City was spending about 9% of its General Fund
budget on retirement costs in FY 2006/07. In FY 2011/12 it wi ll need to spend 13% of
the budget on those costs, and by FY 201 5/16 it will require 15% of the budget for
retirement obligations.
UNDERSTANDING EMPLOYEE RETIREMENT COSTS
The City pays the PERS costs for the majority of its employees. PERS divides the rates
into two parts: 1) employee rates and 2) employer rates. It has been a common practice
for San Bernardino and many other agencies to pay both parts of the rates. However,
recently the City was able to negotiate with the empl oyee groups for all new hires after
October 2011 to pay the full employee share.
23 I Page
What is referred to as employee rates are set by PERS at 9% for safety employees and
8% for miscellaneous (non-safety) employees. Through negotiated agreements, San
Bernardino's public safety employees pay the full 9% (with an incentive pay offset) and
portions of the City's non-safety employees based on their date of hire pay the 7 & 8%
share (the difference in share is based on the PERS benefit afforded to the particular
employee).
The City could negotiate with current employees to pay all or a portion of the employee
share. Further, the City could negotiate any level of sharing with its employees and is
not limited to 7% or 8% for miscell aneous and 9% for safety as the employee share.
Some cities are planning for a greater share of PERS costs than what has commonly
been referred to as the "employee share as shown below. For instance, the City of
Newport Beach has a new City Council policy that says, "The retirement benefits portion
of total compensation will be structured over time to achieve a 50/50 cost sharing
between the City and the employees, including the implementation of defined
contribution programs in the event such programs are authorized for the City's use. "
Effective organizations use a variety of strategies to manage the size of thei r workforce.
One strategy, an early retirement incentive plan (ERIP), increases retirements above
natural attrition by enhancing employee retirement benefits. This tactic allows
employers to decrease payroll costs, reorganize staff, and trim down higher-paid middle
management without layoffs. The organization achieves fiscal savings only by keeping
the positions vacant or replacing retiring employees, who are typically at the top of the
salary schedule, with entry-level employees. California has several retirement incentives
available; however, the cost-effectiveness of these programs must be examined within
the context of an aging workforce. The program used by most public agencies is
referred to as the "golden handshake" which was made available under the California
Public Employees Retirement Law (Gov. Code, 20903).
For background on the Golden Handshake (as known as the CaiPERS Two Years
Additional Service Credit benefit), it is an option that allows an agency to provide two
additional years of service credit to members who retire during a designated window
period because of imminent demotions, mandatory transfers, or layoffs. And while it can
provide some short-term savings, it adds to a city's future reti rement costs and limits
flexibi lity when it comes to filling vacated positions since the CaiPERS program requires
that they remain permanently unfilled.
To evaluate the val ue of this program for our City, we need to:
24 I Page
, Determine all individuals who meet the minimum eligibil ity for retirement (at
least age 50 and at least 5 years of service credit) who are employed in the
designated classification, department or organizational unit
Determine t he annual pay rate for each person
Determine the age for each person
e Multiply the annual pay rate by a PERS cost factor and then by .95
Section 20903 of the PERS guidelines also requires that after the costs are made
public the City must establish a wi ndow period of at least 90 days and no more
than 180 days to solicit interested potential retirees to receive the two-year
service credit.
These factors necessitate that the program be carefully managed to ensure that the
option is only offered in instances where a financial justifi cation exists. If t hat is not the
case, the City could put itself in a situation where additional layoffs are needed to pay
for early retirements.
PERS Golden Handshake Contract Amendment
In order to adopt the PERS golden handshake contract option, PERS requires that the
Council adopt an ordinance approving a contract amendment that the amendment be
applicable to all City employees who are miscellaneous or safety members in PERS.
The PERS contract amendment process requires t he City to adop1 a resolution of
Intenti on as well as an Ordinance amending the PERS contract. The California
Government Code requires at least a twenty (20) day wait ing period between the
adoption of the Resolution of Intention and the adopti on of the final ordinance. The
effective date of the Ordinance is 31 days after the final reading. Once the Council
determines to implement t he ERIP, the City must t hen comply wit h the requirement to
publish the costs at least two weeks prior to the opening of a window period which must
be at least 90 days and no more than 180 days.
It should be noted that given the program li mitations and the City's cash position, the
PERS program may not in itself satisfy the City's goal of balancing available revenues
against expenses.
Public Agency Retirement System (PARS) Retirement Options
PARS is the third largest multiple employer public retirement system in California. They
have been operating since 1983 and assist public agencies in plan designs and
implementation of retirement programs in conjunction with already existing PERS
retirement programs.
25 I Page
The PARS early retirement program goes far beyond the limitations of the PERS option
and it is far more flexible. The PARS program can be structured to provide years of
service cred it or years of age credit, the terms of the payment of the benefit can be
defined and eligibility can be structured to meet City and employee needs.
Unlike PERS, the PARS program allows the City to determine the number of positions
by classification and department, thereby minimizing economic risk. Also, once the
Council determines a need for a separation incentive program, the plan administrator
can implement the program and can offer early retirement incentives as necessary as
broadly or as narrowly as necessary. The City has used PARS in the past for early
retirement of public safety staff.
PARS offers the flexibility of providing structured payments to the employee including
lump sum payments, monthly payments for life, or a monthly payment for 5, 10, or 15
years. The PARS early retirement option could be offered as a supplement to PERS
and can be structured to complement PERS and social security eligibility.
The cost for the PARS retirement option program is calculated based upon the number
of early retirements offered plus an administrative fee of 6% based upon cost of the
retirements. It is considered a fee-for-service plan. Rather than paying for the cost
within the first two years, costs are paid as expended. Most importantly, if the City
approves the PARS retirement option it can be utilized during these budget hearings.
26 I Page
BUDGET STABILIZATION OPTIONS
Eliminating the estimated defi cit in FY 2012-13 and future years will require difficult deci sions.
The City already has reduced costs and staffing levels in many areas, so reducing additional
costs will be a matter of determining what is not important or essential and returning to basic
services. It can be assumed that every service and program provided is important to
someone. Therefore, decisions will need to be made between numerous important services
and interests. Given the size of the gap and the growing costs of operations, revenue
increases alone should not be the only option considered to eliminate the deficit and put the
City on stable financial footing. Therefore, as previously mentioned, the following three
strategy approach including these components is suggested.
1. Evaluate and Implement new revenue opportunities
2. Compensation strategies that measure full cost of compensation package
3. Implement Service delivery model changes for full cost recovery and costs containment
Each strategy is described in this section of the report, with specific suggestions for
considerati on. Any public organization has a need to balance services to the community wi th
employee compensation and benefits. Most of the budget balancing solutions wi ll need to
come through a combination of reducing personnel costs, changing service delivery models
including out sourcing some city services, more efficient revenue collection procedures, and
voter approved tax measures. The total number of personnel and the compensation costs are
no longer sustainable given the City's resource base.
The ideas presented in this report resulted lrom discussions with the City management slaff,
analysis of costs, and viability of alternati ve methods of providing services. The focus is on
delivering val ued services to the public, so the following principles were identified.
San Bernardino desires to continue with the current operation of its public safety
programs.
What is most important is that high quality, basic services be delivered, not necessarily
that they all be delivered by City employees when services can be provided less
expensively by the private sector or another agency.
The fundamentals of the municipal corporation must be maintained to properly manage
the organization and reduce risk and liabi lity.
Financial stability and sustainability is important to employees and to the City's ability to
recruit and retain motivated, competent and capable individuals.
271Page
REVENUE
Opportunities exist to increase fees for some services to match the costs of the service being
provided, consistent with the City's policy of full cost recovery where possible. In recent
months, the City commissioned the Matrix Group to complete a comprehensive fee study for
planning and engineering. The fee study wil l assist the City in its implementation of full cost
recovery for services provided in those areas. In order to measure cost recovery for other
areas of the organization, the City must establish, track and monitor performance measures.
Specific areas for improved cost recovery include recreation programs, fal se alarms, code
enforcement, and sanitation. This role will be handled by a management analyst or budget
officer within the proposed Administrative Services Department.
The City needs to grow its current revenue streams. In order to do so, the City will need to
implement economic farming rrograms which assist current business through the growth
cycle. Other sizeable revenue increases, however, would need to come from voter-approved
tax increases.
The items above are described in the sections below.
POTENTtAL TAX INCREASES
City staff has estimated the potential revenues associated with the following tax increases. All
would require voter approval.
REAL PROPERTY TRANSFER TAX
In California, local ities including San Bernardino have imposed a tax on the transfer of property
located within the city. The tax, known as the documentary transfer tax or real property transfer
tax, is largely based on the federal documentary stamp tax, which was repealed in 1976. In
California, counties and cities have been authorized to impose a tax on deeds of transfer of
realty located within such county or city. The amount of the tax is based on the consideration
or value of the realty transferred. The current County rate is one dollar and ten cents ($1.1 0)
for each one thousand dollars ($1 000) of value. Of that amount, the City receives $0.55 and
the County receives the remaining $0.55. Charter cities, however, may impose transfer taxes
at a rate higher than the county rate. The transfer tax must be paid by the person who makes
signs or issues any document subject to the tax or for whose use or benefit the document is
made, signed or issued. Real Estate Transfer Taxes, authorized as documentary transfer
taxes by the California Revenue and Taxation Code on the sale or transfer of real property are
currently levied by all counties and many cities.
Real Property Transfer Taxes may be applied only to residential sales or to other types of real
estate transactions including commercial and industrial sales. Revenue raised from the Real
Property Transfer Tax is added to the City's General Fund.
28 I Page
The City should implement a rate of $5 per $1000 of value to provide a base level of funding
necessary to deliver essential services to the community. The proposed rate would generate
roughly $3 million annually.
UTILITY USER TAX
Many cities charge a tax on utilities, ranging up to 9.5% (Huntington Park). San Bernardino
currently charges 7.75%. Each 1% increase on utilities currently taxed (telephone, cable,
electric, water and gas) would yield approximately $3 million annually. Each 1% on utilities not
currently taxed (sanitary sewer service, sanitation, refuse collection) would yield several
hundred thousand dollars annually.
Utility user taxes (UUT) are paid by San Bernardino residents and businesses and are
collected by the utility providers who serve them. The utility then remits the tax payments to
the City. Annual revenue in FY 2010/2011 from utility user taxes (electric, gas, water, cable,
land line phone, and cell phone) was $22 million. The City has made annual revenue
projections considering possible tax increases at 1% and 2%. Further, sanitary sewer service,
sanitation, and refuse collection are currently not part of the utility user tax. The City may want
to consider modernizing and expanding the utility user tax to cover utilities not currently
included.
A utility user tax increase can only be voted on during a general election (a simple majority is
needed), unless the City Council declares a fiscal emergency and puts the potential tax
increase to a vote during a special election. It should be noted that costs for special elections
are higher. For San Bernardino, a special election costs approximately $200,000.
SALES TAX
San Bernardino presently has a sales tax rate of 8%. Of this, .5% flows to the General Fund
budget of San Bernardino, amounting to $25.2 million. The City' s voter-approved Measure Z
took effect in April 2007, increasing sales tax by .25 percentage point. For FY 2012-13,
Measure Z is expected to generate $6 million of the City's anticipated $25.2 million in sales tax
revenue. Measure Z will remain in force for 15 years from the date of implementation, or until
2022.
Because the City recently approved Measure Z, we are not recommending the City seek
additional increases to the existing sales tax rate.
TRANSIENT OCCUPANCY TAX
The Transient Occupancy Tax (TOT) is a tax charged on hotel stays. San Bernardino presently
has a TOT rate of 10%, which is the County average. In the San Bernardino I Riverside
County area, some cities charge as much as 12.7% (Palm Springs). For our City, TOT
29 I Page
generates just under $2,500,000 per year in revenues, meaning that each 1% of the tax
generates about 5250,000.
Increasing the rate by 1% would put the rate at the highest level in the County and would
generate only $250,000 in revenues. There might also be some negative impact of the higher
tax rate on occupancy rates at the local hotels and spas. For these reasons, we are not
recommending an increase of the existing TOT.
911 COMMUNICATIONS FEE
While often called a "fee," this potential revenue source is actually a tax requ1rmg voter
approval. A 911 communications fee would yield approximately $6.7 million a year. The tax
would be charged on most personal and business telephone lines and cell phones in the City.
Some exemptions typically exist , mainly relating to customers on lifeline service and service to
non-profit organizations and government offices.
The City of San Jose has this fee and estimates that approximately 90% of the phone
accounts in their community are taxed. The justification for charging a fee to telephone
subscribers is that only people who have telephones can call 911 for emergency services. As
stated in the San Jose ordinance, "Subscribers to telephone service derive significant benefits
from ongoing operation of the modernized integrated system installed at the San Jose
Emergency Communications Center" in the form of more efficient dispatch of services to a 911
emergency request.
Recommendation 4: Determine the Mayor and Common Council ' s interest in asking the
voters to approve new or increased taxes. If supported by Mayor and Common Council,
develop an action plan and schedule to seek voter approval of new revenues.
PROPERTY ASSESSMENT AUDITS
General Fund revenues in the form of Property Tax revenues have been impacted in recent
years by the downturn in the housing market and little growth in housing new starts. While this
would indicate that it is unlikely that Property Tax revenues will recover in the short term
evidenced by a no-growth revenue assumption in FY 2012-13 despite given recent minor
increase in assessed values, it would be helpful to conduct an audit of assessed values
assigned to each property within the City. Indeed, in prior years, with across the board
reductions in assessments without review and analysis, conducting an audit of property
assessments to ensure accuracy may generate additional revenue and avoid costly appeals.
Recommendation 5: Engage a private firm to perform an audit of the property tax
assessments to ensure data is current and accurate.
30 I Page
FRANCHISE AGREEMENTS AND LONG-TERM CONTRACTS
Like most cities, San Bernardino has long-term contracts and f ranchise agreements with a
variety of vendors. Similar to most cities in Southern California, the City should evaluate the
benefit , if any, in providing services such as street sweeping, tree trimming, graffiti abatement,
street light maintenance, and refuse service and other ancillary services through franchise
agreements.
To ensure the services are being provided as cost effectively as possible, and at competitive
rates, staff should review in-house operations as well as external contacts with terms
exceeding two-years to identify opportunities to renegot iate the terms or to outsource the
services to outside contractors. Additionally, potential revenue generating contracts, such as
refuse services, may be restructured to provide revenues up-front to improve the City's short-
term cash position and to afford the City time to work through its options for budget
stabilization.
Recommendation 6: Evaluate all franchise agreements and contracts for cost cutting
and/or revenue generating opportunities.
FEE INCREASES
A fee is a charge imposed on an individual for a service that the person chooses to receive. A
fee may not exceed the estimated reasonable cost of providing the particular service or facility
for which the fee is charged, plus overhead. Examples of City fees include building permits,
recreation classes, false alarms and development impact fees.
The City should make every effort to make annual adjustments to fees and to institute f ull cost
recovery for development fees (with annual cost adjustments). Areas that may generate
increased revenues for the City, which we believe are under performing, are related to utility
franchises, paramedic subscription fees and false alarm fees.
UTILITY FRANCHISE FEE
A potential revenue source to be considered, although it requires state legislative action, is to
revise the utility franchise fee paid to municipalities in areas served by Southern California
Edison (SCE). Inequity exists in what older communities such as San Bernardino receive from
franchise agreements when compared with newer cities which have negotiated with SCE.
The Franchise Act of 1937 sets one-half of one percent as a minimum f ranchise fee charged.
Because of the methods used by the California Public Utilities Commission to set and account
for investor-owned utility rates, SCE blends the cost of all franchise fees across its entire rate
base, regardless of the return to each respective city. As a result , every SCE customer is
subject to a 0.84% franchise fee charge, regardless of whether the customer resides in a city
31 I Page
that is being paid a 1% fee or a 0.5% fee. San Bernardino receives only 0.5%, while some
other, newer communities receive 1% franchise fee because of rat es they negotiated with
SCE. The result is that some cities are subsidizing others. Analysis should be conducted of
the potential new revenue to the City if a legislative change was enacted. This proposal has
been presented to other fiscally chall enged cities including Santa Ana and Stockton. The
potential of legislative change should be monitored, with San Bernardino alone, or with other
cities throughout the State, advocating for change.
Recommendation 7: Analyze the amount of additional revenue that would be received
by the City if a change in the utility franchise fee allocation were implemented. Advocate
for a change in legislation to correct the inequity of payments to cities of utility
franchise fees.
RECOVERING PARAIVJ.EDIC COSTS
Paramedic subscription programs function as a form of insurance in that subscribers are not
responsible for paying out-of-pocket costs for emergency medical services (EMS) above what
is covered through insurance, Medicare or Medi-Cal.
California citi es that have paramedic subscription programs charge from $24 to $60 annually
per household. The most common rate is $48 per year, which is double what the City is
currently charging. Some cities have varying rates for local businesses, convalescent homes,
and low-income residents (e.g., residents who qualify for low-income discounts on their city
water bill). Revenues vary by city and can be evaluated in terms of market penetration; the
ratio of subscribing households to the total number of households.
The Table below compares several cities' paramedic subscription programs (data from 2009
and 2011 ).
32 I Page
Table 9
Comparison of Paramedic Subscription Programs in the Southern California
CITY POPULATION NUMBER OF MEMBERSHIP NUMBER MARKET ANNUAL
HOUSING ANNUAL OF PENETRATION FEE
UNITS REVENUE MEMBERS
Arcadia*
56,546*** 20,304 $160,000 11 ,000 54% $40
Buena Park* 81 ,460*** 24,280 $400, 000 13,000 54% $45
Corona*
154,520*** 45,485 $1,050,516 23,244 51% $48
Fullerton* 137,481 *** 47,044 $815,000 16,981 36% $42
Orange*
138,010*** 44,319 $650,000 10,896 25% $48
Westminster
27,419 $235,000 5,419 20% $42
Newport
Beach* 85,990*' * 42,711 $297,600 6,200 15% $48
Alhambra"* 83,661*H 30,216 $100,000 3,744 12% $48
Monterey
Park* 61, 153*** 20,734 $1 15,000 2,538 12% $50
Santa Ana** 327,731 *** 73,174 $154,362 7,344 10% $48
Burbank*
1 04,427h* 44,055 $180,000 4,064 9% $48
Montclair* 37,163*** 9,677 $24,250 674 7% $36
San
Bernardino 211 ,67 4*** 45,000 $9,600 400 .89% $24
*May 2009 Data** 2010/11 Data (Data Source: City of Santa Ana) ***May 2012 Data (Data
Source: CA Dept. of Finance, Demographic Research Unit)
The City should consider increasing the current rate and implementing a marketing plan in an
effort to increase subscription revenues. Currently, the program generates $9,600 plus an
additional $360,000 annually in collections for non-subscribers .. Based on the City's total
number of housing units (45,000), which is equal to the number in the Ci ty of Corona, the Ci ty
should actively market the program in an effort to raise revenues equal to its peers.
Recommendation 8: Consider increasing the paramedic subscription rate \to recover
costs associated with Fire/Paramedic Service.
Market penetration rates are related to community demographics, popul ati on density, whether
transport services are provided, and the amount of EMS fees. Accordi ng to Firemed officials (a
private firm that operates an EMS membership program throughout Oregon), communities with
a high percent of residents over 60 years of age and those in rural areas have higher market
penetrati on (i.e., number of members). Given the large number of residential parcels in the
City, we believe there is an opportunity for this program to improve its performance in the
recovery of costs for fi re/paramedic services.
Recommendation 9: Develop a marketing program for paramedic subscriptions with a
goal of market penetration to at least 50% of households. Develop marketing efforts to
target those most likely to subscribe and plan a campaign that will be ongoing.
33 I Page
FALSE ALARM FEES
Responding to false alarms is unproductive use of Police Department resources. While we are
unaware of the actual minutes spent per alarm response, we believe possibl y 25-50% of total
alarm call s are false alarms. Based on the fees currently charged and the costs of officers
responding, it appears that the City may be losing thousands of dollars each year that is not
paid for by fees. All City costs (police response and administrative overhead) incurred by false
alarms should be paid for by the alarm owner.
Recommendation 10: Determine the fee level required to recover all City costs
associated with false alarm response and increase fees accordingly.
ASSET MANAGEMENT
Cities own many buildings and physical facilities such as parks, office buildings, and corporate
yards. Asset management , the process of monitoring the inventory and leasing of these
investments, can and should be considered as a cost reduction st rategy.
The City of San Bernardino has an asset inventory now. It should develop a comprehensive
asset management program, identify market rental rates and subsidies, and sell unneeded and
under-performing properties. Over the long term, an asset management program should
integrate with maintenance and replacement schedules for the development of long-range
capital improvement program funding needs.
The ident ification of surplus, under-performing properties that can be sold will result in one-
time revenues and a reduction in ongoing maintenance costs. Market rate rents should be
calculated and updated periodically for all City and Successor Agency properties that are
rented or leased. Market rent al rates as well as the level of subsidy should also be identified
for properties rented or provided to community and non-profit organizati ons and for economic
development purposes. The subsidies should then be supported by the appropriate program
and funding source. This will identify the true costs of such programs, allow them to be
properly charged, and provide relief to the General Fund.
Every parcel owned by the City or Successor Agency represents property taxes that the City
does not receive. Currently the City and Successor Agency own 294 parcels with total book
value of $300 mill ion and a likely sale est imate of less than $100 million dol lars. Given the
City's 18% of the property assessment, the sale of these parcels would generate roughly $18
million doll ars.
34 I Page
Recommendation 11: Develop a comprehensive asset management program, identify
market rental rates and subsidies, and sell unneeded and under-performing properties.
Conduct an analysis of all property assets as part of the asset management program.
COMPENSATION AND BENEFITS
With personnel costs accounting for about 85% of the General Fund, reducing them is
essential to bring spending in line with resources. Changes to compensation or benefits are
subject to negotiation with bargaining units. High cost drivers are noted 1n this section for
possible negotiations.
PENSION COSTS
Pension reform is being much discussed at the state and local levels because costs are
increasing at rapid rates significantly beyond increases in revenue and are no longer
affordable to most public agencies. In San Bernardino. City-paid pension costs have grown
from $1 million in FY 2006-07 to $2.2 million in the upcoming FY 2012-13 Budget. Costs are
projected to grow to 2% in FY 2013-14.
Pension costs are a combination of an "employer" and "employee'' share. PERS sets the
employer share for each agency depending on actuarial assumptions. For San Bernardino, the
employer share is 30% of compensation for public safety employees and 17% for non-safety
employees. Those levels will grow to 31% for safety and 18% for non-safety in FY 2014/15.
The employee share is set by PERS at 9% for public safety and 8% for non-safety and 7% for
non-safety new hires, although agencies and their employees can negotiate a higher cost
distribution between the agency and employees than the "employee" shares set by PERS.
The City has already been able to negotiate a two-tiered retirement benefit program wherein
newly hired employees will receive a retirement benefit of 2% at 55 for non-safety employees
and 3% at 55 for safety employees. Savings under this program will build with workforce
turnover, as employees under the current system retire and are replaced by employees at the
new rate. Therefore, initial cost reductions are minimal but savings to the City in the long term
will be significant. This agreement has allowed the City to improve 1ts pension obligation in the
long term while it continues to work toward short term solutions.
35 I Page
realized from the issuance of POBs. In future years the City will need to be mindful of the
growth in POB liabilities, as they will increase over time.
Table 10
Historical Pension Expenses
25000000
20000000
r-- ~ -
15000000 r-- -
1- r-- :-
I
10000000 f--- - - ;----- r-- r-- :- -
5000000 -
-
- - 1- ;---
r-- r--
:..-- :..-- :..--
r-
0
iiL
-:-l_,_l
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
SALARY-STEP ADJUSTMENTS
2005 Series A-2 Capital
Appreciation Bonds
Employee Portion
Police
Fire
Mise
Traditional public agency salary schedules with an average of five or six steps in the range
were developed before the onset of widespread collective bargaining and were intended to
provide an opportunity to reward employees annually for their performance and for the growth
of their experience and productivity as they become more effective on the job. The increases
are often known as merit increases, and many are implemented automatically.
Some labor groups in San Bernardino have maintained a salary schedule with only f ive or six
steps. Consequently, it only takes three and a half to four years for the employee to get to the
top step. During this period the employee is typically awarded a step increase, and if
available, cost of living adjustments negotiated by their bargaining group. Because of this
practi ce, new employees have sometimes received raises of between eight and nine percent
annually in the first few years of their employment with the City. Most employees at the City
are presently at the top of their salary range.
A 1 0 to 15 step range for management and non-management empl oyees would reduce the
City's costs and could spread the opportunity for performance increases over six to nine years
rather than the current three and a half to four years. Such a change in the salary schedule
would need to be negotiated with each of the City's bargaini ng units and would be considered
by both sides as part of the total compensation package during negotiations.
36 I Page
Recommendation 12: Implement a 10 to 15 step range to spread out merit (performance}
increases over six to nine years rather than the current three and a half to four years
REGIONALIZATION AND SERVICE SHARING OF FIRE SERVICES
Fire departments across the country are moving towards a regionalized approach to providing
fire protection and emergency medical services to reduce costs to individual cities and to
improve fire servi ce delivery. The Orange County Fire Authority (OCFA) is an example of a
regional fire service covering 22 cities plus unincorporated county areas and is established as
a Fire District and contract service provider. Regionalization can be accomplished through
contracts for service (e.g., contracting with a county fire department) or by a joint powers
authority.
Regionalization cnn range from complete consolidation of fire departments to service sharing
of one or more functions. Under a service sharing model, typically one agency provides the
services to others on a contractual basis.
Examples of service sharing opportunities between fire departments include f ire dispatch,
training, specialized response units (such as urban search and rescue and hazmat), and
equipment use. Through regionalization, fire stations that may be near stations in other
communities can be eliminated, along with their associated staffing and facility costs. Other
benefits of regionalization and service sharing include:
Responses are coordinated across city lines including back-up for those responses.
a Support functions such as dispatch and communications are coordinated. This
eliminates duplication, increases efficiency, and saves money.
Joint purchasing leads to savings. Firefighters use the same protective clothing for
larger purchase orders and quantity discounts
Specialized fire fighting and rescue teams, vehicles, and equipment are shared. No
single community can afford to keep enough firefighters on hand to respond to every
specialized emergency. Urban search and rescue (USAR) and Hazmat vehicles and
equipment can be shared rather than each city having its own.
Non-emergency resources such as training facilities, health centers, and other support
systems can be shared to reduce expense and standardize programs.
Stations and equipment can be consolidated. Stations can be located more strategically
instead of being redundant, e.g. stations within a mile of each other in adjacent cities
can be relocated or browned-out.
Training and other specialized facilities and equipment can be centralized and shared.
~ Web-based video conference training can be shared. For example, the Rancho Santa
Fe Fire Protection District based in San Diego County operates a multi-jurisdictional
interactive video training system developed by the Tandberg Company that connects 61
different locations. This also enables staff to remain in thei r stations for the training.
37 I P a g e
Mutual aid and automatic aid agreements throughout the County of San Bernardino now
provide a solid foundat ion for a regional approach to fire service delivery. The existing
relationships between the cities can be expanded to achieve significant economies of scale in
management, administration, training, and all aspects of operations. The City' s Fire
Department could be the vehicle to accomplish expanded regionalization as the lead agency,
or there could be sub-regional fire agencies created by consolidating several existing
departments.
The creation of regional fire service requires extensive study, input and acceptance from
surrounding communities and the support from the Fire Department to take on a lead agency
role. Despite these obstacles, there are potential long-term benefits of regionalization worthy
of discussion.
Recommendation 13: Initiate discussions with City Fire, Cal Fire and other cities in the
area about a regionalized approach through the establishment of a Fire District with San
Bernardino as the lead agency. If successful, thi s could create economies of scale by
eliminating redundant programs and costs.
POLICE DEPARTMENT COST SAVINGS OPPORTUNITIES
To substantially reduce costs in public safety services, the City will need to reduce staffing, or
seek out contract opportunities for the City's Police Department to provide services to adjacent
communities.
In recent years, several municipal police departments have provided services to others under
contracts for service. In fact, its common place for public safety departments to share dispatch
services. Similar policing contracts have existed in the followi ng cities
Brea contracted services to Yorba Linda
e Whittier contracted services to Santa Fe Springs
Maywood contracted services to Cudahy
Other options are to outsource animal services, regionalize specialized police services, and
pursue full cost recovery of fees for services to outside agencies.
Similar to Recommendation 13 above, extensive studies are required and the willingness of
other jurisdictions to participate.
ANIMAL CONTROL
San Bernardino County provides animal control services to several cities as well as
unincorporated County areas. The City should consider an alternative with County as an
alternate service delivery method.
38 I Page
Recommendation 14: Consider contracting with the County of San Bernardino for all
animal control services. Develop a detailed implementation plan.
CIVILIANIZATION OF POLICE TRAINING
Training is an important function within the Police Department. It is currently carried out by
sworn personnel. Signif icant savi ngs could occur by using retired police officers on a part-time
basis to conduct training programs and reallocating full time sworn positions from this function.
The City coul d increase free patrol time through this change if the full time positions were
reallocated.
Recommendation 15: Utilize retired police officers as trainers and reallocate full-ti me
sworn personnel from this operation.
DEPARTMENTAL CONSOLIDATION
The City has yet to fully experience economies of scale in management and administration
through the merger of departments and funct ions. Economies of scale could be achieved by
merging functions between Information Technology, Finance, Human Resources, as one
Administrative Services Department. Such a merger would save a minimum of $200,000
annually by reducing one executive management position and consolidating administrat ive
f unctions. There are a number of specific programs and activities within all departments that
should be carefully evaluated as to how merger should occur. It is possible that some
programs or services could be merged with other departments. Detailed evaluation of
alternatives will be needed to determine the precise configuration of merged departments.
Additional opportunities may exist by contracting services to an outside agency. These
services may include information technology, design engineering, public works and building
inspection, refuse, economic development, community services and legal services.
Recommendation 16: Consider merging Information Technology, Human Resources,
Risk Management with the Finance Department to create an Administrative Service
Department and merging Library Services with Parks & Recreation to create a
Community Services Department.
39 I Page
IMPLEMENTATION AND CHANGE MANAGEMENT
The recommendations presented in this report are difficult and there are no easy choices. Most
of the options identified represent fundamental changes in service delivery and the number
and compensation of employees. The nature of the City's f inancial challenge is such that
small changes will not create financial stability. During the past few years, the City has been
creative, employee associations have been forthcoming with various levels of compensation
reductions and deferrals, fund balance has been used, and unfortunately reserves have been
completely depleted.
Unfortunately, the economy will not grow the City out of its budget problem. Time is of the
essence due to the growing costs and the inadequacy of unallocated funds and other one-time
methods to balance the budget. Those have been depleted. At this point, structural changes
and changes to service delivery models are absolutely necessary to bring the City to financial
health.
Reducing costs does not happen without work. Therefore, given the urgency of the need to
make structural changes, staff, and/or consultants, will need to be assigned to this task, setting
aside other work. To enable staff to focus on this task, other new initiati ves should be deferred.
Additional analysis wi ll be required to confirm transition costs and policies, practices or
procedures that wi ll need to be modified as a result of implementation. Implementing the
recommendations in this report will require hard work as well as time. Taking any of the
concepts to reality will not be instantaneous.
IMPLEMENTATION SCHEDULE
The following schedule is suggested as a starting point for the City's discussions. The City has
a projected def icit of $45 mill ion for FY2012/13 consisting of $25 million in operations and an
addition $20 million in deferred liabilities and internal service funding. To realistically
implement a budget stabi lization plan, a goal of $25 million in reductions in on-going costs to
be implemented as part of the FY 2012-13 Budget is needed. The remaining $20 million in
deferred liabilities must be dealt with concurrently in order to replenish internal service funds to
appropriate levels. In order to avoid financial chall enges associated with lack of reserves for
required cash flow, time is of the essence for making reductions through the implementation of
both Phases of this report.
COMMUNICATIONS AND TRANSPARENCY
City management has taken steps to communicate openly and candidly and engage
managers, employees and unions/associations about the City's financial position and the
options avai lable to create financial stability and resiliency. These communicati ons wi ll
continue. Employees and managers may well have other ideas to offer that should be
40 I P a ge
analyzed and considered. The best thinking of everyone in the organization will be needed to
make the necessary fundamental changes. The City has competent and capable employees
who are committed to providing valued services to the community and who are proud of the
professions they represent. Engaging City staff in the next phases of the budget stabilization
process is important to the long-term health of the organization.
Communicating early, transparently and frequently about proposed changes, as well as why
the changes are important, is an essential part of effective change management. Openness,
engagement and a spirit of teamwork wi ll be critical for the City to emerge from what will be a
very difficult phase of fundamental changes to the organization. Because so many of the
recommendations have the potential to directly impact staff, executive management shoul d
create an internal communication and engagement plan, as well as a plan for communicating
whether proposed changes wi ll impact the public and if so, how. In addit ion to creating the plan
the executive management should determine how to staff and support it , and make sure it is
effectively implemented.
Recommendation 17: Create an internal and external communic.ations and engagement
pl an. Temporari ly reassign positions within the City to provide analytical support for
implementing a budget stabilization plan and a communications plan.
41 I Page
CONCLUSIONS
There are many who feel that taxes are high enough al ready and that expendi ture cuts must
come first. This is a sentiment that has resonated with City leaders as reflected in the
approach taken to address the structural deficit which up to now has not rel ied on an increase
to any of the General Fund taxes. Nonetheless, the pursuit of new revenue sources and/or
increasing existing revenues is a strategy that can no longer be ignored. However, seeking to
increase revenues that are subject to large fluctuations, such as the documentary transfer tax
or sales tax, should not be treated as a cure-all . As was the case with revenue received during
the real estate boom, some increased revenue is short-lived. Therefore, in conjunction with a
new revenue strategy, it is recommended that a portion of any new revenue received be
directed into the City' s Budget Stabilization Fund. Funding the Budget Stabil ization Fund will
ensure that reserves are available for those economic times when economically sensitive
revenues will fall. In addition to deal ing with the economic cycles, funding the Budget
Stabi lization Fund will allow the City to better deal with uncertai n legal liabilities. It is important
to note that the new revenue options described above would have little to no budgetary impact
on the Fiscal Year 2012-1 3 budget as the coll ection of these enhanced revenues would not
occur unti l very late in the fiscal year at the earliest. However, these solutions would have a
positive impact on reducing the structural deficit beginning in 2013-14.
The financial situation in 2012 is a systemic problem held over for years going back into the
1990's. Revenues are simply not sufficient to cover the cost of the services being provided.
City management and City residents have both made publ ic safety the top priority in the City,
having approved ballot measures to allocate additional resources to the Police Department.
Other services have been cut to support the emphasis on publi c safety. Clearly, reductions to
the expenditure side of the budget are not going to produce the level of savings that will be
needed to balance the budget.
The City has been working di ligently to manage its operations through an unprecedented
decrease in revenues while experiencing cost increases. As a comparison might note, the City
entered this challenge with a distinct disadvantage in that it has lower levels of discretionary
revenue and the resultant lower levels of operational expenditures than other similar cities.
Nevertheless, the City has taken steps to reduce costs over the last several years because it
has been forced to do so by declining revenues, however, the expenditures have still outpaced
revenues. In thi s effort , employee associations have been forthcoming with some
compensation concessions, yet costs continue to be much higher than can be afforded by the
City. The revenue forecast shows that significantl y lower costs will be required for the
foreseeable future.
During this period of ti me, it has been noted that Council, residents and businesses in the City
expect and deserve a well-maintained street network, manicured parks, cultural opportuni ties,
neighborhoods, in addition to fundamental publi c safety services. The chall enge to the City will
42 I Page
be to identify what it can afford and how that relates to the type of community services it wants
to provide. Staff has approached this analysis with the understanding that all current City
services are important and that service reductions should be pursued as a last resort, only
after efforts to reduce costs, optimize service delivery and improve revenue performance have
been taken. While it is difficult for policymakers and executives to consi der such topics as
reductions in employee compensation, changes in the way services have been traditionally
deli vered (which also impacts employees) and revenue increases, there are strong
justifications for each area to be on the table for discussion. The fact remains that, in spite of
the actions taken to date, San Bernardino's financial situation requires immediate action.
Change in past service delivery models and significant revenue increases are required.
While the service delivery changes suggested in this report are likely to be resisted because of
the impacts on personnel, the suggestions are not radical and are being used successfully in
other similar jurisdictions. Additionally, because other local government agencies are al so
looking for ways to reduce costs in response to financial challenges, there is greater
opportunity to discuss and implement regionalized or shared services than before.
Finally, the analysis indicates the City receives a lower level of revenue than other similar
cities, so revenue augmentation should also be on the table. However, opti ons to increase
revenues significant enough to provide ongoing budget stabilization are limited, cannot be
implemented without voter approval, and will take time to be realized even if approved.
Listed below is the summary of options and the estimated revenue or costs savings derived
from each recommendation contained within this report. Several of the recommendations can
be implemented at the staff level with Council approval. However, should the desire not be
there to restructure the organization to staffing and service levels matching available revenue
resources, a voter-approved tax measure is needed. This report contains several options for
the City and Council to consider prior to placing a measure on the ballot. We recommend the
City consider all other options first prior to making a decision to place a measure on the
ballot.
43 I Page
Table 11
Revenue Options Summary
ESTIMATED REVENUE
911 Communication Fee $6,700,000
Increase Real Property Transfer Tax $3,000,000
Transient Occupancy Tax $250,000
Develop & Implement
Marketing Plan for the $690,000
Paramedic Subscription Program
Implement False Alarm Fees $100,000
Sale of Surplus Land and
$18,000,000*
Land Held For Resale
"" Proceed from property held by the Successor Agency would
need to be allocated among taxing jurisdictions
In order to achieve financial sustainabi lity and to maintain healthy reserves, the City wi ll need
to take bold, decisive action to implement changes. The recommendations in thi s report wil l
assist the City in realigning annual revenues with annual expenditures and setting the path
toward financial sustainability and economic resil iency. Achieving financial health beyond
stability wil l require a partnership of the City Council, staff and community.
44 I P age
ATTACHMENT A
FORECAST
45 I Page
ATTACHMENT A
FORECAST
45 I Page
CITY OF SAN BERNARDINO, CALIFORNIA
SUMMARY OF REVENUES, EXPENDITURES, and CHANGE IN FUND BALANCE ---GENERAL FUND
1 2DJ21 I RBI1SED
200&09 2009-10 2010-11

VARIANE-
Auclted Auclted ltaJclited

O/o
ActlEis ActlEis ActlEis VARIANE
lb.Eru5:
Property Taxes 34788,532 2&815,78:l 2q373,217 2Qm!JD -3.3'A.
CtherTaxes 61.24l,"lD 54,AJ?.SID 5&462.f57 61.813,6JJ 9J,743,EB2 ( l.c:a3. 9lB) -1.8'A.
Ucenses &Pemits 9,181,.979 &387,017 7,91Q202 &57&"lD 9,172,"lD 7.8Yo
R nes ard Penalties 2.mffil 3,379,:133 2,283,426 2,424,3:0 1,8ll,!JD (612,9JJ) -21.7%
U;e ci 1\/bney &Property 741,422 789,438 3,15&2iD ffi&CID 733,CID q.cm 9.0'A.
&916,250 7,213,CE3 13,481,247 3,Jru,!JD 1QTJQ388 7,ff:&Sffi 231.8'/o
0-.arges for Services 7,319,CI:E 7,ll7, qffi4,823 (262,.577) -3.8'A.
MSCE!Ianeous 4,179,732. qffi1,311 4,627,935 4,lll,"lD 4, :u:n. 7'3:) -02%
Tctd lt!\EPU'5 l.B.6ll\llil. l1'\535,JW 48%
&penc:l1urs:
IVllycr a::E,$7 a:qcro &14,437 747,10) 819,"lD 72,!JD 9.S'A.
G::rrrn:n Ca.n:il
472,93) 459,41[) 954,"lD ffii,.JID lq!JD 2S'A.
GtyOerk 1,617,9::8 1,888,917 1,507,(61 2,497,81..5 1,61.5 01%
GtyTreast.rer X9,Ll61 :197,763 Xll,524 21Q 21Q QO'A.
GtyAttaney 3,a:B,<m 3,457,ca3 4,(R;,S25 3,771,10) 4,441.89) Giq7'3:J 17.8'A.
Cneral G:Nerrrrent 7,an,an 2,2ffi,929 3,425, 1.479,10) 389'A.
93),923 l,CD2,141 l, 179,.5ffi l,27S, l,282,.CID q6l) OS' A.
Gvil Service 292.ffi5 283,7'P 3SQ 3SQ QO'A.
H..rra1 Resources 4<Q393 4/q46 :&371 614,3:0 614,3:0 QO'A.
Rnance 1.5!:'&414 1.541,034 1.9:12.878 l,754,6JJ l,!Hi,:l85 1tq585 &O'A.
G::rrm.rity ql55,195 4,ff:q191 q27S,iiJ7 5,474,3:0 5,474,3:0 QO'A.
Rre 3&672,216 31,452,432 33,823,7m 2,515,"/ffi &1%
Pdice 63,93&:03 63,573,CBJ 61.a:B,XO 3,213,3:0 5.3%
Pa-ks, Recreation, & Cc.m Svc. S.7iQ2ffi 4,:D.l,541 5,C67,528 4,834,CID 4,834,CID QO'A.
4,414,972 4,102,8'17 l,758,g:() l,758,g:() OO'A.
PI.JJI ic Vlbrl<s 11.62&419 1Q5'14,ff &<XE,331 &ffi'I.6JJ (:19\ "itl.l -22%
Tctd EJtpendtues :JM,(!i1.:MZ 133,58'\Gm Bl(H>,EID 7.Wo
Excess cf Pe.lerues Oier
(lh:ler) Experrltu"es ( :IP,19l,LQ;) ( 1.6.333,9::12) (9,9:9,577) ( 19,757, 787) ( 4,Xli',ffi1}
lrt
Tctal QJTr<nSin 11.382.247 lq:DJ,l;it; 13,023,914 13,111, 10) 13, 111, 10)
(CU):
Tctal QJ Tr<nS O.Jt (qfn5.475) (2,X6,"itl.l ( 4, 6'IEi 233)
Tctal Net QJerati rgTrcnsfers lrv'(O.Jt) 4,746,772 14,(R;,476 &377,681 1Q3i?,!JD lQE,.!JD
Excess cf Pe.lerues Oier
(lh:ler) Experdtu"es ard
QJei'Citi rg T rcnsfers I rv'O.Jt ( 13,444, 72tl} ( 2,293,026) ( l,5el,a::G) (5, 187, 1(X)) (9, 39'1,$7) ( 4, Xli', 887)
SUMMARY OF REVENUES, EXPENDITURES, and CHANGE IN FUND BALANCE-- GENERAL FUND
APRIL3, 2012

20CJB.Q;t 2009-10 2010-11 Md-'ttlrlr
AUclted Aucted Uraulted adgel:
B1d
Attuals Attuals Attuals 1"1'2011-12 12
Fl.nd Balan:e, Beg. of Year l.q 15:\0114 41Q293 ( l, 181, a:E) ( l, 181, a:E)
Reveru!$ 115,8'18,321 123,61.4,CE1 ll4,535, Ja) :1.;;na:&9<18
Expencit:Lres 144,<:64242 132,241,823 133,583,628 :13:\CBS,Ero 139, "ilOG735
Net Q:JeratirgTrcnsfers lrv'(OJt) 4,74q772 14,C&476 &"377,81 lQN.aJJ 1QN_8))
.lldj ustrrents
FLrdBalance, EndofYea- 41Q293 ( l, 181, a:E) (6,3:&AB) ( 1Q576,."fQ
dFud831ance:
Peservedfcrdepa;itsandprep3iditerr6 24,162. 24,162. 24,162. S,lill S,lill
Fleserved fa- inventay 19,132 19,132 19,133
absences l&9J:lCXD l&9:XlCXD 21,154,224 21,154,224
Ureserved:
Fleserve-ea::nc:nic LI"1CEftai nty ( 14,45,224 13,224,182 13,3$:B l3,a:&$l 13,97&674
(31, 757, 183) (33,55:1.!:63) ( 45,731, 7;q
fa- eq..iprrent repacerrent
fcrgereralliabi I ity dai m;
a:JrrpenSation
Lhdesignated
Total FLrd Balan:e (net) 41Q293 ( 1,181, a:E) (6,3:&AB) (lQ57q."fQ
SUMMARY OF REVENUES, EXPENDITURES, and CHANGE IN FUND BALANCE-GENERAL FUND
Ager.::led R\e YEBr FUecast:
:=:I
Plojeaed PIOject:Ed O/o PltJjettEd O/o Plojeaed
O/o
PltJjettEd
O/o
a.dget O/olhc/ a.dget
lhc/
a.dget
lhc/
a.dget
Jlw:/
a.dget
lhc/
Pf2013-14 (Dec} Pf201.+1S

Pf2015-16

Pf2016-17

Pf201.7-1B

lbe1uE5:
Property Taxes 7J,38J.129 7J,9iq6T7 215"/o 2P/o 29,46!1,313 288'/o 3J,312,873 288'/o
ether Taxes 649::&CB1 64,X)!I,282 HW/o 64,8n,L01 HB% ffi,S't2.293 E,231, 114
Urenses &Pemits 9, 44:1,9:D -69:l'/o &85:1,5'\5 074'/o &85:1,5'\5 OCU'/o &851,545 OCU'/o &85:1,5'\5 0{0'/o
Rnes and Penalties 2,.IDI,3D 2,.::91,3]) 2,.391,3]) 0{0'/o 2,.::91,3]) OCU'/o 2,.::91,3]) OCU'/o 2,.::91,3]) OCU'/o
U;e d MJney & Property man sa an -1293'/o sa an OCU'/o sa an OCU'/o sa an OCU'/o sa an OCU'/o
7,'E7,7Z2. 2,.372,.2D -67.'8'/o 039'/o 014'/o 2,.388,144 018'/o 2,.:E2,.493 018'/o
Charges forServi<ES &8"&4:D q9:}1,345 OCB'/o q9:}1,345 OCU'/o q9:}1,345 OCU'/o q9:}1,345 OCU'/o q9:}1,345 OCU'/o
Mscellcneous 4,173,4:1) 4,452,.4:1) 661'/o 4,4544:1) OCU'/o 4,452,.4:1) OCU'/o 4,4544:1) OCU'/o 4,452,.4:1) OCU'/o
l.l6.471.963 -3.28'/o 117.7!:&CB7 1.13'/o 1.26'/o 121.174CB5 1.28%
EJqJencftue>:
l'vtlya" 931,715 $7,<:Ul 063'/o 9:n447 !:8,492. 975,633 LI3'/o
Cc.rm-cn Co..n:il A'6,EEO 053'/o 717,420 723,3:>'1- 083% 7Z7,782 061% 734,010 083'/o
OtyOerk l,7X)4EB 1,731,78) 063'/o :1,752,614 l,Jt:qffi2 081% 1,7/ql(B 0.54'/o 1,19.1.319 OM'/o
OtyTreast.l'er 22qQX; ZD,611 OEB'/o :a),C91 231,ffi5 OEB'/o 23:?,.':7 OP/o 23'1,193 070'/o
OtyAttcrney 4,932,428 04EI'/o S,COl,'i7 5,14:1,252 5,283,915 V&/o
2l,355,9Xi OCU'/o 21,432,629 033'/o 21,51:1,.59'1- 03i% 2l,:e2,g}J OF/o OP/o
.1,485,318 1,4:li,SB7 072% :1,51:1,316 Hl2% 1,s;n271 09'1'/o 1,524,&19 0'29' /o 061%
Ovi I Service 41:1,275 414,0iU OEB'/o 41Q,492. 423,285 0g}'/o 425,925 062% 09:J'/o
H..rran Pesourt:Es 77&433 77&433 0{0'/o 78&385 L28'/o I$,LKB 08:1'/o B:n:E3 062% 8J5,444
Rnance :1,8J.l.CEJ7 1,813,73) 070'/o 1,835,:157 U9'/o l,M:),:1 07i'% :1,85&442 048>/o 1,873,272 08JYo
Ci:Jrnn.rity (8oelq:rrent 7,9';:1,2D &ffii,21D 063% &12l,fffi 8,2.13,717 088'/o 8,382.584
Rre 39,123,192 37,fZJ,ffi7 -3.67% 3&072,9::8 0.58% 027% 38,629,<U7 08Y/o
Police EB, 172,. n:> 08J'/o ffi,SEI:\ 234 079'/o Ee,M3,442 041% ID,39),256 078'/o
Parl<s, Pecreation, & Can 5\lc. 5,425,725 S,44&3E' 042% UB'/o 5,@9,(63 S,721,QX; 1..45% 5,815,724
cebt Service 1.758,5ID 1.75&5ID OCU'/o 1,758,SD OCU'/o :1,758,SD 0{0'/o 1,7S&SD OCU'/o 1,7S&SD OCU'/o
Public 11\brks 9.971,142 024'/o 1Q185,453 1Q35&423 1Q514,789 lQ!6,457
TOld EJtpendtues lffi,SlQ313 -Q.W/o 167,428,361 1:16'/o :169. 741,:tm. 079'/o UB,61B,a;7 OSJ'/o 17J.(JZJ,::fB 081%
ExCESS d PevenJes CMer
(l..hc::a") Expenclttres ( 45,812,.392) (49.CBB,m ( 49,635, 263) ( 49, 623,ffi5} (49,011.327) (4&8'17,323)
QlercairgTrcnsfet's In:
Total Q:l Trans In 7,932,EDJ 7,932,0) OCU'/o 7,932,EDJ OCU'/o 7,932,EDJ OCU'/o 7,932,EDJ OCU'/o 7,932,.EDJ OCU'/o
Total Q:l Tr<rtS OJt (3, lCI2, 958) (3, 1C12,958) OCU'/o (3, lCI2,958) OCU'/o (3, 102,958) OCU'/o (3, 102,958) OCU'/o (3, lCI2,958) OCIJ'/o
Total Net QJeratirgTran;;fers I,Y(C\Jt:) 4,8;!9.642 4,829,6<12 4,8;!9.6<12 4,829,6<12 4,8;!9.6<12 4,829,612
ExCESS d PevenJes (Mer
(U1der) Experdttresard
QJerati rg T ran;;fers I ry'OJt ( .(Q932, 7.:Q ( 4';2B,I{B) ( 44,a::Q, 621) ( 4'; ( 44, 1.81. ffiS) ( 4'; 017, ffi1)
SUMMARY OF REVENUES, EXPENDITURES, and CHANGE IN FUND BALANCE--- GENERAL FUND
:=DI
PI'Ojettecl PI'Ojettecl PI'Ojettecl PI'Ojettecl PI'Ojettecl
adg(t: adg(t: adg(t: adg(t: adg(t:
f'l"2013-lA f'l"2014-15 f'l"2015-16 f'l"2016-17 f'l'2017-lB
Ft.rdBalarce, Beg. crYe;r ( 33, 92l.OC5) <78.ms13) (167, "Z:q179) (211.911.ff'A)
Revenues :IX\424, 1ffi 1..1.&471,$3 l17, 793,CID' :IX\634310 122.174,035
Experdtl..lres lqBS,SS7 lffi,51Q313 167,42&361 171,021,39:)
Net QJerati F"l:Transfers I ry'( OJt) 4,829,812 4,829,812 4,829,612
.odj ustrrents
Ft.rd Balcnce, Erd cr Yea- (51. S":e, 3<'1)) (78.ms13) (167,7;;q179) ( 211. 911.ffilll (255,929,545)
D!tail d Fl.nd Balcn::e:
Peservedfordeposits and p-er.eid iterr& S,J.(l) S,J.(l) S,J.(l) S,J.(l) 5,J.(l) S.liD
Peserved fori I'"Nel'ltay 19, 1.33 :!Ql33 19,1.33 19,1.33 :!Ql33 19, 1.33
Peservedforoorrpensated absences 23,:XO,<XD 23,:X0,0Xl 23,:XO,OXl
Ulresetved:
Pese!ve-econcnic li1Ce'tai nty 16,6l3,E66 16,551,031 16,874,910 17,1Cl2,135
cesignated for v..orl<i F"l: capital ( 9l,L07, 228) (:IX\ A6, 778) ( 1ffi, AB, :rn) (21Q629, 322)
cesignated for eq.Jiprrent replacerrent
cesignated for gel'"'lef<lll iabi I ity d aiiT6
cesignated for WJI1<ers mr per ISati en
u-designated
Total Fu1d Balcnce (net) ( 51,593,34:>) <78.ms13) ( 167, "Z:q179) (211. 911.ffill) (255,929,545)
Exhibit D
AGENDA
FOR THE
SPECIAL MEETING OF THE MAYOR AND COMMON COUNCIL
OF THE CITY OF SAN BERNARDINO, MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO ACTING AS THE SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND
COMMON COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR HOUSING
AGENCY TO THE REDEVELOPMENT AGENCY, AND MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO ACTING AS THE HOUSING AUTHORITY
TUESDAY, JULY 10, 2012
5:00 PM OPEN SESSION

COUNCIL CHAMBERS 300 NORTH "D" STREET SAN BERNARDINO, CA 92418 WWW.SBCITY.ORG

Virginia Marquez
Patrick J. Morris
Wendy J. McCammack
COUNCIL MEMBER, WARD 1 MAYOR COUNCIL MEMBER, WARD 7
Robert D. Jenkins

Andrea Travis-Miller
COUNCIL MEMBER, WARD 2 ACTING CITY MANAGER
John Valdivia James F. Penman
COUNCIL MEMBER, WARD 3 CITY ATTORNEY
Fred Shorett Georgeann Gigi Hanna
COUNCIL MEMBER, WARD 4 CITY CLERK
Chas Kelley David Kennedy
COUNCIL MEMBER, WARD 5 CITY TREASURER
Rikke Van Johnson

COUNCIL MEMBER, WARD 6

Welcome to a meeting of the Mayor and City Council of the City of San Bernardino.
o The City of San Bernardino recognizes its obligation to provide equal access to those individuals with
disabilities. Please contact the City Clerks Office (384-5002) two working days prior to the meeting for any
requests for reasonable accommodation to include interpreters.
o All documents for public review are on file with the City Clerks Office located on the 2
nd
floor of City Hall, 300
North D Street, San Bernardino or may be accessed online by going to http://www.sbcity.org.
o Anyone who wishes to speak during public comment or on a particular item will be required to fill out a
speaker slip. Speaker slips should be turned in to staff seated on the north side of the Council chambers.
o Public comments for agenda items that are not public hearings will be limited to three minutes.
o Public comments for items that are not on the agenda will be limited to 3 minutes.
o All who wish to speak, including Council members and staff, need to be recognized by the Mayor or Mayor
Pro Tempore before speaking.
o Please turn off or mute your cell phone while the meeting is in session.
Special Meeting Agenda July 10, 2012
Mayor and Common Council of the City of San Bernardino Page 2 Printed 7/9/2012

CALL TO ORDER

Attendee Name Present Absent Late Arrived
Council Member, Ward 1 Virginia Marquez
Council Member, Ward 2 Robert D. Jenkins
Council Member, Ward 3 John Valdivia
Council Member, Ward 4 Fred Shorett
Council Member, Ward 5 Chas A. Kelley
Council Member, Ward 6 Rikke Van Johnson
Council Member, Ward 7 Wendy J. McCammack
1. CLOSED SESSION
PUBLIC COMMENTS ON CLOSED SESSION ITEMS
A three-minute limitation shall apply to each member of the public who wishes to address the
Mayor and Common Council and the Mayor and Common Council Acting as the Successor Agency
to the Redevelopment Agency. No member of the public shall be permitted to share his/her
three minutes with any other member of the public.
Pursuant to Government Code Section(s):
A. Conference with legal counsel - existing litigation - pursuant to Government Code
Section 54956.9(a).
B. Conference with legal counsel - anticipated litigation - significant exposure to
litigation - pursuant to subdivision (b) (1), (2), (3) (A-F) of Government Code
Section 54956.9.
C. Conference with legal counsel - anticipated litigation - initiation of litigation -
pursuant to subdivision (c) of Government Code Section 54956.9.
D. Closed Session - personnel - pursuant to Government Code Section 54957.
E. Closed session with Chief of Police on matters posing a threat to the security of
public buildings or threat to the publics right of access to public services or
public facilities - pursuant to Government Code Section 54957.
F. Conference with labor negotiator - pursuant to Government Code Section 54957.6.
G. Conference with real property negotiator - pursuant to Government Code Section
54956.8.


2. STAFF REPORTS
2A. City Manager
Discuss and Take Possible Action on the 2012/2013 City Budget. [Ward(s): All]
Motion: Discuss and Take Possible Action.

2B. City Manager
Discuss and Take Possible Action on Authorizing the City Attorney to File a Chapter 9
Petition on Behalf of the City of San Bernardino in the United States Bankruptcy Court.
[Ward(s): All]
Motion: Discuss and Take Possible Action.
3. PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA
4. ADJOURNMENT
NOTE: The next joint regular meeting of the Mayor and Common Council and
the Mayor and Common Council Acting as the Successor Agency to the
Redevelopment Agency is scheduled for 1:30 p.m., Monday, July 16,
2012, in the Council Chambers of City Hall, 300 North D Street, San
Bernardino, California.
NOTICE: Any member of the public may address this meeting of the Mayor and Common
Council and the Mayor and Common Council Acting as the Successor Agency to the
Redevelopment Agency on any item appearing on the agenda by approaching the microphone in
the Council Chambers when the item about which the member desires to speak is called and by
asking to be recognized.
Any member of the public desiring to speak to the Mayor and Common Council and the Mayor
and Common Council Acting as the Successor Agency to the Redevelopment Agency
concerning any matter not on the agenda but which is within the subject matter jurisdiction of the
Mayor and Common Council and the Mayor and Common Council Acting as the Successor
Agency to the Redevelopment Agency, may address the body at the end of the meeting, during
the period reserved for public comments. Said total period for public comments shall not exceed
forty-five (45) minutes, unless such time limit is extended by the Mayor and Common Council
and the Mayor and Common Council Acting as the Successor Agency to the Redevelopment
Agency. A three minute limitation shall apply to each member of the public, unless such time
limit is extended by the Mayor and Common Council and the Mayor and Common Council
Acting as the Successor Agency to the Redevelopment Agency. No member of the public shall
be permitted to share his/her three minutes with any other member of the public.
The Mayor and Common Council and the Mayor and Common Council Acting as the Successor
Agency to the Redevelopment Agency may refer any item raised by the public to staff, or to any
commission, board, bureau, or committee for appropriate action or have the item placed on the
next agenda of the Mayor and Common Council and the Mayor and Common Council Acting as
the Successor Agency to the Redevelopment Agency. However, no other action shall be taken
nor discussion held by the Mayor and Common Council and the Mayor and Common Council
Acting as the Successor Agency to the Redevelopment Agency on any item which does not
appear on the agenda unless the action is otherwise authorized in accordance with the provisions
of subdivision (b) of Section 54954.2 of the Government Code.
Public comments will not be received on any item on the agenda when a public hearing has been
conducted and closed.
Exhibit E
AGENDA
FOR THE
JOINT REGULAR MEETING OF THE MAYOR AND COMMON COUNCIL
COMMON COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR AGENCY TO THE
HOUSING AUTHORITY
MONDAY, JULY 16, 2012
1:30 PM CLOSED SESSION 3:00 PM OPEN SESSION


Virginia Marquez
Patrick J. Morris
Wendy J. McCammack
Robert D. Jenkins

Rikke Van Johnson


nd
Joint Regular Meeting Agenda July 16, 2012

CALL TO ORDER

1. CLOSED SESSION
Section 54956.9(a):
Ford Wholesale v. City of San Bernardino, et al. - San Bernardino Superior Court,
Case No. CIVDS 1109321;
Universal Trailers v. City of San Bernardino, et al. - San Bernardino Superior
Court, Case No. CIVDS 1102368.
Section 54956.9.
F. Conference with labor negotiator - pursuant to Government Code Section
54957.6.
54956.8.

2. APPOINTMENTS
3. PRESENTATIONS
3A. Resolution - Evelyn Alexander, President - Native Sons of the Golden West 125th
Anniversary, Arrowhead Parlor #110 - Council Member Shorett
3B. San Bernardino Hometown Heroes Military Banner Program Presentation -
Council Member Johnson
3C. Presentation by Southern California Edison (SCE) - Status of Street Lighting in the
City of San Bernardino - Interim Public Works Director Smith
3D. Chamber of Commerce Announcements
4. ANNOUNCEMENTS
5. CONSENT CALENDAR
All Consent Calendar items are considered to be routine by the City Council and will be enacted
by one motion. There will be no separate discussion of these items unless a Council member or
other interested persons so request, in which event the item will be removed from the Consent
Calendar and considered in its normal sequence on the agenda. Information concerning
Consent Calendar items is available for public review.
5A. City Clerk
Waive Full Reading of Resolutions and Ordinances [Ward(s): All]
Motion: Waive full reading of resolutions and ordinances on the joint regular
agenda dated July 16, 2012.

5B. Civil Service
Personnel Actions - Classified [Ward(s): All]
Motion: Approve the classified personnel actions, as submitted by the Chief
Examiner, in accordance with Civil Service rules and Personnel policies
adopted by the Mayor and Common Council of the City of San
Bernardino.


6. PUBLIC HEARINGS TO BE HEARD AT 4:00 P.M.
6A. City Clerk
Resolution of the Mayor and Common Council of the City of San Bernardino Imposing
Liens on Certain Parcels of Real Property Located Within the City of San Bernardino for
Uncollected Business Registration Fees. (At Meeting of July 2, Item Continued to July
16, 2012.) [Ward(s): All]
The hearing was opened on July 2, 2012.
Motion: Close the hearing; direct the City Clerk to administratively remove any
properties from Exhibit A which have been paid prior to the hearing;
and adopt Resolution.
6B. City Manager
Resolution of the Mayor and Common Council of the City of San Bernardino
Authorizing the Filing of a Petition Under Chapter 9 of the United States Bankruptcy
Code [Ward(s): All]
Mayor to open the hearing. . .
Motion: Close hearing; and adopt Resolution.

6C. City Manager
Resolution of the Mayor and Common Council of the City of San Bernardino Declaring
a Fiscal Emergency in the City of San Bernardino. [Ward(s): All]
Mayor to open the hearing. . .

6D. Community Development
A Public Hearing for Ward Redistricting Within the City of San Bernardino (At Meeting
of May 7, 2012, Item Continued to May 21, 2012; Item Continued to June 18, 2012; Item
Continued to July 2, 2012; Item Continued to July 16, 2012.) [Ward(s): All]
The hearing was opened on May 7, 2012.
Motion 1: Close the hearing; approve the ward boundaries reflected in Proposal A, as
presented; and direct staff to prepare an ordinance implementing the
approved ward boundaries to be presented at the July 16, 2012 meeting of
the Mayor and Common Council.
OR
Motion 2: Close the hearing; approve the ward boundaries reflected in Proposal C as
OR
Motion 3: Close the hearing; approve the ward boundaries reflected in Proposal E, as
6E. Community Development
An Ordinance of the City of San Bernardino Amending San Bernardino Municipal Code
(Development Code) Chapter 19.02.060, Establishment of Land Use Zoning Districts to
Add Transit Overlay District (TD) and Adding Chapter 19.19A to Establish the Transit
Overlay District Pertaining to Development Standards and Design Guidelines. (FINAL
READING) (At the Meeting of February 6, 2012, Item Continued to March 5, 2012; Item
Continued to May 7, 2012; Item Continued to June 18, 2012; Item Continued to July 2,
2012; Item Laid Over to July 16, 2012.) [Ward(s): All]
Motion: Adopt Ordinance.

7. CONTINUED ITEMS
7A. Public Works
Authorizing the Execution of an Agreement and Purchase Order with the Safeway Sign
Company for the Purchase of Traffic Signs for Repair, Removal and Replacement of
Damaged, Faded and Vandalized Signs and New Installation of Signs Located
Throughout the City of San Bernardino. (At Meeting of July 2, Item Continued to July
16, 2012.) [Ward(s): All]
Motion: Adopt Resolution.

8. STAFF REPORTS
8A. City Clerk
Council Minutes [Ward(s): N/A]
Motion: Approve the minutes of the following Council meetings: April 2, 2012;
April 3, 2012; and April 19, 2012.


8B. City Clerk
Council Minutes [Ward(s): N/A]
Motion: Approve the minutes of the Mayor and Common Council/Community
Development Commission meetings of November 21, 2011, December 19,
2011, January 9, 2012, February 6, 2012 and February 21, 2012, as
submitted.
8C. City Manager
Authorization to Prepare a Substantial Amendment to the City's 2012-2013 HUD Action
Plan to Adjust Allocations to Various Public Service Projects [Ward(s): All]
Motion: Approve proposed adjustments to the various public service activities
recommended by the Community Development Block Grant (CDBG) Ad
Hoc Committee and authorize the preparation of a Substantial Amendment
to the City's 2012-2013 HUD Action Plan.
8D. City Manager
Authorizing The City to Establish 2012-13 Expenditures for the Month of August 2012
Only at One-Twelfth of The Expenditure Levels Contained in the Citys FY 2011-12
Adopted Budget, or as Needed to Pay the Authorized Costs Incurred for the Month of
August 2012 Only Pending Final Approval of The 2012-13 Budget. [Ward(s): All]
8E. Fire
Authorizing the Execution of Amendment Number One to the Services Agreement
Between the City of San Bernardino and Fire Recovery USA and Issuance of a Purchase
Order to Fire Recovery USA to Provide Billing Services for the Hazardous Material Spill
Incident Program from August 1, 2012 through January 31, 2013. [Ward(s): All]
8F. Parks, Recreation & Community Services
Authorizing the Execution of Deed Restrictions for Tom Minor Park and the Ruben
Campos Community Center Located in a Portion of Nunez Park, Relative to Grant
Contracts with the State of California Department Parks and Recreation for the
Installation of Certain Improvements Thereon. [Ward(s): 1,5,6]

8G. Parks, Recreation & Community Services
Resolution of the Mayor and Common Council of the City of San Bernardino Ratifying
Submittal of a Continuation Grant Application to the Corporation for National and
Community Service, and Accepting the Grant Amount of $299,779 to Continue the
Administration and Operation of the Senior Companion Program for the Period of July 1,
2012 through June 30, 2013. [Ward(s): All]
8H. Public Works
Resolution approving a Construction Cooperative Agreement with San Bernardino
County Transportation Authority Required to Construct a Grade Separation at Palm
Avenue and Burlington Northern Santa Fe Railway (BNSF). [Ward(s): 6]
8I. Public Works
Resolution of the Mayor and Common Council of the City of San Bernardino Approving
an Agreement with the California Department of Transportation (Caltrans) for Sharing
Cost of State Highway Electrical Facilities. [Ward(s): All]
8J. Public Works
Authorizing the Execution of an Agreement and Issuance of a Purchase Order in the
Amount of $91,600 to Vulcan Materials Company for the Purchase of Asphalt Materials
for Street Repairs. [Ward(s): All]
8K. Public Works
Resolution of the Mayor and Common Council of the City of San Bernardino Ratifying
Submittal of the FY12-13 Oil Payment Program Funds Application and Accepting Funds
from the Department of Resources Recycling and Recovery (CalRecycle). [Ward(s):
All]

8L. Public Works
Terminating the Lease between the City of San Bernardino and Easter Seals Southern
California, Inc., for City-Owned Property located at 241 E. 9th Street, San Bernardino,
CA. [Ward(s): 1]
Motion: Adopt Resolution; and authorize the Director of Public Works to proceed
with the sale of City property located at 241 E. 9
th
Street, and also known
as Assessors Parcel Numbers 0140-241-45 & 54.

9. MAYOR AND COMMON COUNCIL ACTING AS THE SUCCESSOR AGENCY
TO THE HOUSING AUTHORITY
9A. Economic Development Agency
Reconveyance of Expired Affordability Covenant [Ward(s): 5]
Motion: Approve and authorize the Housing Director to execute the termination
and full reconveyance of the affordable housing regulatory agreement and
covenants for 1470 Creekside Drive, San Bernardino.
10. PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA
11. ADJOURNMENT
Redevelopment Agency is scheduled for 1:30 p.m., Monday, August 6,


Exhibit F
AGENDA
FOR THE
JOINT ADJOURNED REGULAR MEETING OF THE MAYOR AND COMMON COUNCIL
WEDNESDAY, JULY 18, 2012
5:00 PM OPEN SESSION


Virginia Marquez
Patrick J. Morris
Wendy J. McCammack
Robert D. Jenkins

Rikke Van Johnson


nd
Joint Adjourned Regular Meeting Agenda July 18, 2012

CALL TO ORDER

1. CLOSED SESSION
Section 54956.9(a):
Section 54956.9.
F. Conference with labor negotiator - pursuant to Government Code Section
54957.6.
54956.8.


2. PUBLIC HEARINGS
2A. City Manager
Resolution of the Mayor and Common Council of the City of San Bernardino Declaring a
Fiscal Emergency in the City of San Bernardino. (At Meeting of July 16, 2012, Item
Continued to July 18, 2012) [Ward(s): All]
2B. City Manager
Authorizing the Filing of a Petition Under Chapter 9 of the United States Bankruptcy
Code. (At Meeting of July 16, 2012, Item Continued to July 18, 2012) [Ward(s): All]
3. PUBLIC COMMENTS
4. ADJOURNMENT
Exhibit G
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(NOTE' COMPANION RESOLUTION MCC/2012-206)
RESOLUTION
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DECLARING A FISCAL EMERGENCY IN THE
CITY OF SAN BERNARDINO.
WHEREAS, The :Mayor and Common Council of the City of San Bernardino have
reviewed and considered the Budgetary Analysis and Recommendations for Budget
Stabilization Report dated June 26, 2012 (the "Report") that contains, among other things, an
analysis of the City's fiscal year budgets lfom 2007-08 to 2012-13, budget projections and
recommendations for budget stabilization and resiliency in Califomia's cyclical economy in
order to identify cost containment and cost recovery strategies necessary to reduce costs and
increase revenue so that the City can align expenditures with annual revenues while addressing
immediate and long-term fiscal obligations; and
WHEREAS, On July 16, 2012, the Mayor and Common Council also he!!l'd and
considered financial presentations prepared by the City's Finance Director and the City's
consultants respecting the immediate dire fiscal crisis faced by the City, including, but not
limited to, the depletion of the City's reserves and the lack of cash available in the General
Fund to meet the City's financial obligations.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. DECLARATION OF FISCAL EMERGENCY
The Mayor and Common Council of the City of San Bem!!l'dino find and declare, as follows:
2012-205
' L
The City is or will be unable to pay its obligations within the next 60 days, and that the
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finuncia! state of the City jeopardizes the health, safety, or well-being of the residents of the
City absent the protections of Chapter 9 of the United States Bankruptcy Code.
2. Given the City's dire financial condition and taking into consideration the advice of City
staff and counsel, the Mayor and Collllllon Council hereby determines that it is in the best
interests of the City to declare a fiscal emergency and hereby declares such fiscal emergency.
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2012-205
CITY OF SAN BERNARDINO DECLARING A FISCAL EMERGENCY IN TilE CITY
OF SAN BERNARDINO.
4 I HEREBY CERTiFY that the foregoing Resolution was duly adopted by the Mayor and
The foregoing Resolution is hereby approved this ./% day '-----'' 2012.
Approved as to
form:
es F. Penman
"""'"" ""'- e
Patrie:
Exhibit H
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(NOTE: COMPANTON RF.SOLU1'ION MCC/2012-205)
RESOLUTIONNO. 2012-206
CITY OF SAN BERNARDINO AUTHORIZING THE FILING OF A PETITION
UNDER CHAPTER 9 OF TilE UNITED STATES BANKRUPTCY CODE
WHEREAS, The Mayor and Common Council of the City of San Bernardino have determined
that the City faces an immediate and severe fiscal crisis and that it is or likely will become
unable to meet the City's financial obligations as and when those obligations are due or become
due and owing; and
WHEREAS, Government Code sections 53760 through 53760.7 (collectively, the "Act")
authorize a local public entity to file a petition and exercise powers pursuant to applicable
federal bankruptcy law, if the local public entity declares a fiscal emergency and adopts a
resolution by a majority vote of the governing board at a noticed public hearing that includes
findings that the financial state of the local public entity jeopardizes the health, safety, or well-
being of the of the local public entity's jurisdiction or service mea absent the
protections of Chapter 9 of the United States Bankruptcy Code; and
WHEREAS, By Resolution No. 2012-205 adopted on July 18, 2012, the Mayor and Common
Council declared a fiscal emergency and determined that the City is or will be unable to pay its
obligations within the next 60 days, and found that the financial state of the City jeopardizes the
health, safety, or well-being of the residents of the City absent the protections of Chapter 9 of
the United States Bankruptc} Code. Resolution No. 2012-205 was adopted after the City
placed on the City's agenda on July 16, 2012 a noticed public hearing on the fiscal condition of
the City to take public comment.
20!2-286
Given the City's dire financial condition and taking into eonsidemtion the advice of City staff
and counsel, the Mayor and Common Council has determined that it is in the best interests of
the City to delegate to the City Attorney the power to file a petition for protection under
Chapter 9 of the United States Bankruptcy Code.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. Findings.
The foregoing recitals are true and correct and the Mayor and Common Council hereby
so fmd and determine. The Mayor and Common Council hereby make the following findings:
(a) Based on the analysis provided by the City staff and counsel at its meeting on July
10. 2012, the Council deterrnines that without the City's financial obligations
through a Chapter 9 bankruptcy case, the City will be insolvent in the current fiscal year.
(b) That without the protections afforded by Chapter 9 of the Bankruptcy Code, the City
will be unable to meet its payroll which would endanger the health, safety and welfare of the
citizens of the City.
(c) That pursuant to Resolution No. 2012-205 adopted on July 18, 2012, a fiscal
emergency declared by the Mayor and Conunon Council, and the City is or will be unable
to pay its obligations within the next 60 days, and the Mayor and Common Council found that
2012-206
the financial state of the City jeopardizes the health, safety, or well-being of the residents of the
City absent the protections of Chapter 9 of the United States Bankruptcy Code.
SECTION2. Authorization to File Chapter 9 Petition.
(,) Based on the fmdings set forth in Section 1 above, the Mayor and
Common Council hereby resolve that a petition under Chapter 9 of the United States
Bankruptcy Code shall be filed.
(b) The City Attorney is hereby authorized and directed, on behalf of and in the
name oft he City, to execute and verity such petition and cause the same to be filed with the
United Slates Bankruptcy Court, Central District of California.
(c) The City Attorney, Interim City Manager and all other appropriate officials
and employees of the City are hereby authori7,.ed to execute and file all petitions, schedules,
lists, and other papers, and to take any and all actions which they shall deem necessary and
proper in connection with said Chapter 9 case, and with a view to the successful completion of
such case.
SECfiON 3. Other Actions.
The City Attorney, Interim City Manager, Director of Finance, City Clerk, and other
appropriate officers of the City, each acting alone, are authorized to take such other actions as
are appropriate to carry out the intent of this Resolution.
SECTION 4. Effectiveness.
The Resolution shall take effect immediately upon its adoption.
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2012-206
CITY OF SAN BERNARDINO AUTHORIZING THE FILING OF A PETITION
UNDER CHAPTER 9 OF THE UNITED STATES BANKRUPTCY CODE
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
Common Council of the City of San Bernardino at a joint adj. regular meeting thereof. held on
),1
Jbo of ___
2012, by the following vote, to wit:
Council Members: AYES NAYS ABSTAIN ABSENT
MARQUEZ
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JENKINS
-"---
VALDIVIA
-X-
SHORETT
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KELU.Y
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JOHNSON
-X-

oeOfg Clerk
MCCAMMACK
The foregoing Resolution is hereby approved this //_d; day of __ "J"lL_, 2012.

Exhibit I
To:
Entered Into Rec. at MCC. /CDC Mtg:
7
/, rr I
by: ff/-- fiu.ilvl -!.,1 IJU,/.)
CITY OF SAN BERNARDINO, c A 1 f / ~ ~ NO: :ff :
STAFF REPORT by:_ cdjf!bu..g
July 18, 2012 C1ty Clerk/CDC Secretary ~
Subject:
Mayor and Common Council
Declaration of Fiscal Emergency
The City of San Bernardino has been affected by the serious economic recession as have other cities
and has taken steps over the last several years to reduce costs. Nevertheless, costs continue to
outpace revenue due to increased operational expenses and significant rapid declines in property tax
revenues as a result of a drop in property values and decline in sales tax revenue. Deficits of major
proportions are expected until cost containment, cost recovery strategies, and/or modification of
revenue measures are implemented to close the gap. To ensure basic operational service levels are
maintained and to continue to protect the health, safety, and welfare of the community, steps will be
needed immediately to reduce costs and protect the assets of the City frorn creditor action, otherwise
the City will not be able to meet its operational and contractual obligations, including paying
employees.
The financial state of the City is such that the health, safety, and well-being of the residents of the City
will be jeopardized, absent protection under Chapter 9. In addition, the City will not be able to pay
debt or obligations as they become due over the next 60 days (the "Applicable Period"), as set forth in
the cash flow model attached hereto as Exhibit A and the Budget Analysis and Recommendations for
Budget Stabilization attached hereto as Exhibit B. The City's Fiscal Emergency is based upon the
foregoing and the following factors:
Depleted General Fund reserves and limited cash flow
On-going ERAF shifts by the State of California
No ability to access short-term credit market
Vendors and creditors of the City requiring cash up-front before materials, services or goods
are provided
The City has lost its credit line with its bank
Payment under Debt obligations and lease payments on critical city assets that are due during
the Applicable Period cannot be made.
There is a Pension Obligation Bond payment in the amount of $3.4 million due July 20, 2012
"Claw Back" of Economic Development Agency expenditures likely
Increasing CalPERS pension costs
Timing of reimbursements
Anticipated acceleration of payables
Increase in employee retirements triggering immediate cash outs of leave accruals above
annual average
Note: factors listed are JUSt some of the factors, not all.
A deficit of $45.8 million is projected in the City's FY 2012-13 Preliminary Budget, and with the loss of
redevelopment, the deficit issues will be more significant until the assets held by the Successor
Agency can be liquidated and placed back on the property tax rolls. Measures are necessary to
mitigate ongoing costs and/or enhance revenue generation during the current fiscal year. The budget
deficits for the next three months, respectively, are as follows: July ($5, 144,805); August
($2,060,352); and September ($5,676,506). (See Exhibit A)
It is the organization's top priority to address these issues with the adoption of the FY 2012-13
operating budget, as the City's reserves and discretionary funds have been depleted, and the City
faces insolvency. Simply put, the City rnust now take substantial action to reduce its spending and
increase revenues while preserving essential services.
SELECTED MONTHLY CASH FLOW ANALYSIS
Inflows/Outflows July 2012 August 2012 September 2012
Property Tax 3,893,125 3,439,875 39,682
Sales Tax 2,918,011 2,835,982 3,275,784
Franchise Fees 48,083 47,352 51,599
Transient occupancy tax 208,788 215,167 221,249
Utility users tax 1,411,889 1,893,451 1,993,451
Business registration 571,633 571,229 601,343
Fee & Permits 540,408 617,436 571,389
Fines, Enforcement, Restitution 196,470 138,420 192,680
Use of Money and Property 10,346 26,511 28,305
Intergovernmental (Grants, Other Govts) 309,932 27,741 294,623
Miscellaneous 347,024 347,783 274,837
Credits/Grant Offset (Acct# 5910) 323,618 323,618 323,620
Total Monthly Inflows 10,779,328 10,484,565 7,868,562
Salaries 7,100,745 6,730,823 6,679,654
Overtime 613,933 747,998 706,905
Retiree Health Payments 582,544 645,660 643,756
PERS Payments 1,778,359 1,762,714 1,746,967
Health Insurance 653,670 599,854 537,916
Other benefit payments 399,295 401,740 396,919
SubTotal Salaries and Benefits 11,128,546 10,888,788 10,712,116
Operations & Maintenance 172,546 214,520 441,176
Contractual Services 383,572 210,464 557,455
Internal Service Fund Charges 1,214,441 1,214,442 1,214,419
Equipment
Debt Service 3,427,500 159,864 159,864
Other 259,310 1,121,089
SubTotal O&M, /SF, Eq, D/S 5,198,059 2,058,599 3,494,002
Total Expenditures- Outflows 16,326,605 12,947,387 14,206,118
Net Revenues/(Defidt) B4 transfers (5,547,277) (2,462,822) (6,337,556)
Transfers In 661,050 661,050 661,050
Transfers Out (258,578) (258,580)
Net Transfers 402,472 402,470 661,050
Net Cash Excess /(Requirement) (5,144,805) (2,060,352) (5,676,506)
7/18/2012
Exhibit J

Office of the City Manager
Interim City Manager

Release Date: 07/18/12
Contact: Gwendolyn Waters
Police Captain / Acting Assistant City Manager
Phone: 909-384-5122
E-mail: waters_gw@sbcity.org

City of San Bernardino Financial Status Update
At a special session of the City Council on the evening of Wednesday, July 18, 2012, the Council
considered two issues concerning San Bernardinos potential Chapter 9 bankruptcy filing. The first item was a
finding on whether or not San Bernardino is in a state of fiscal emergency. A declaration of fiscal emergency
may exempt the City from a required 60-day mediation period with creditors prior to the filing in accordance
with AB 506. The seven council members found by a vote of 5 to 2 that San Bernardinos immediate cash flow
situation is so dire that a fiscal emergency does exist.
Following that decision, the council considered the second item which was a vote on whether or not to
pursue a Chapter 9 filing. This item also passed by a vote of 5 to 2.
These votes mean that the City of San Bernardino will move forward with its plans to file for Chapter 9
bankruptcy protection in approximately 30 days. It does not mean the City will not negotiate in good faith with
its creditors just that it may not complete those negotiations prior to the Chapter 9 filing.
The next step for the City of San Bernardino will be to establish a short-term budget to allow it to
continue its operations until a long-term plan is determined. That budget is expected to be presented to the
Council during a special session set for Tuesday, July 24, at 5 p.m.
San Bernardino has not ceased providing any services to the community and is committed to continuing
to provide all essential services throughout the bankruptcy process. As of this date, it has continued to meet its
financial obligations to vendors, creditors, and employees and intends to continue to meet those obligations over
time. The goal for the Chapter 9 process is to allow the City of San Bernardino the time it needs to correct its
cash flow situation and set it on a sound financial course moving forward.
Exhibit K
AGENDA
FOR THE
SPECIAL MEETING OF THE MAYOR AND COMMON COUNCIL
TUESDAY, JULY 24, 2012
4:00 PM CLOSED SESSION 5:00 PM OPEN SESSION


Virginia Marquez
Patrick J. Morris
Wendy J. McCammack
Robert D. Jenkins

Rikke Van Johnson


nd

CALL TO ORDER

1. CLOSED SESSION
Section 54956.9(a).
Section 54956.9.
F. Conference with labor negotiator - pursuant to Government Code Section 54957.6.
54956.8.


2. STAFF REPORTS
2A. City Manager
Discuss and Take Possible Action on Proposed Pendency Plan Including
Recommendations for Various Actions Related to the City's Proposed FY 2012/13
Budget. [Ward(s): All]
Motion: Review, discuss and take possible action on proposed pendency plan
including recommendations for various actions related to the City's
proposed FY 2012/13 Budget.
3. PUBLIC COMMENTS
4. ADJOURNMENT
Exhibit L
To:
From:
Date:
Subject:
SUMMARY
CITY MANAGER'S OFFICE
Mayor and Common Council yf
Andrea M. Travis-Miller, Interim City M a . 4 . ~ r
Jason Simpson, Director of Finance
July 23, 2012
Fiscal Emergency Operating Plan- July 2012 to September 2012
On July 18, 2012, the City Council directed the filing of a petition under Chapter 9 of the
United States Bankruptcy Code following the declaration of a fiscal emergency in the
City of San Bernardino. These actions were in response to findings that the financial
state of the City is such that the health, safety, and well-being of the residents of the
City will be jeopardized absent Chapter 9 bankruptcy protection.
This report proposes a Fiscal Emergency Operating Plan, which will enable the City to
operate while it is under Chapter 9 protection and includes recommendations for various
actions related to the City's Preliminary FY 2012-13 General Fund Budget, which
combined will represent the City's Financial Plan for FY 2012-13. This Fiscal
Emergency Operating Plan is necessary for the City to operate until the Pendency Plan
is developed under Chapter 9 and is presented for Council consideration as part of this
staff report.
This report covers the funding and operations of the City's General Fund and does not
include any special purpose or restricted funds with the exception of capital projects.
The budgets for those funds will be provided to the Council by the end of August 2012.
DISCUSSION
Background
have other cities. Since the City's peak of $133 million in General Fund revenue in
2008, the City has experienced dramatic losses in key areas such as property tax, sales
tax, utility users tax (UUT), permit fees and funds transferred from the Economic
Page 1 of 10
Development Agency (EOA). General Fund revenue projections for FY 2012-13 are
$120 million. Attachment A is an analysis of the General Fund Revenue history from
1998 through the current year projection.
The Preliminary FY 2012-13 Budget has an operating shortfall of $45.8 million and does
not provide for any reserves nor does it address the estimated $18 million negative cash
balance in the General Fund. At Fiscal Year end, the negative cash is expected to grow
to $59.2 million in the absence of drastic measures to reduce the City's obligations
through restructuring. The City's financial situation is dire with no revenue or other
funding sources available to balance the City's budget and address prior years' deficits.
Over the last four years, the City has negotiated 10% reductions in compensation.
Additionally, the City has laid employees off, borrowed from restricted funds, exhausted
reserves, sold assets, and reduced non-essential services. The City Council made
these reductions to avoid essential service cuts. Despite the steps taken by the City to
reduce expenses, costs continue to outpace revenue due to increased operational
expenses, significant rapid declines in property tax revenues as a result of a drop in
property values, and similar declines in sales tax revenue due to the struggling
economy.
At this point, the City does not have reserves to draw upon, and the sale of assets will
not solve the problem. The City is cash insolvent. The estimated $45.8 million gap in
FY 2012-13 cannot be closed with one-time sources of revenue or other marginal
approaches to budget balancing. The City has no resources to close the gap, and it is
fiscally imprudent to liquidate assets, which would yield one-time revenues, to close the
gap this year. If the structural problem is not addressed, the City will not be able to
provide services to the community. The City must create a plan to emerge from this
fiscal crisis that is truly sustainable, with reliable ongoing revenues covering the
full operational costs, both direct and indirect, and sufficient reserves to weather
economic uncertainty, revenue fluctuations, and emergency spending
requirements.
The State Constitution prohibits making expenditures and transfers out that will exceed
the combination of available revenues, transfers in and beginning fund balances during
any fiscal year. Spending more than the City has in available resources creates debt
which must be paid from future years' revenues. Any debt subject to this Constitutional
limitation must first be approved by the voters and is limited to capital expenditures.
The City Council and staff cannot authorize expenditures that would create
impermissible debt knowing that the planned expenditures will exceed available
resources. This requires the City to adopt a balanced budget.
Page 2 of 10
There are many reasons for the City's financial condition. Foreclosures, loss of jobs,
declines in property values, rising operational costs, State raids on revenues and the
elimination of redevelopment have impacted the City's overall fiscal situation, perhaps
more severely in San Bernardino than in other communities as the City was already
struggling to address increasing crime rates, poverty, and unemployment. This situation
was further compounded by the cumulative effects of poor decision-making,
management and accounting practices.
Current City management has identified the underlying problems giving rise to the
financial crisis and is drafting a plan to correct the problems that are within
management's control. Still there is a tremendous amount of analysis that remains to
be completed and corrective action to be taken. The City is in the beginning stages of
redesigning City operations to create an efficient, effective, and responsive
organization, and new procedures that involve greater accountability are being
implemented. Unfortunately, given the service demands in the City, re-engineering the
organization alone cannot achieve the objective of financial sustainability without the
concomitant realignment and restructuring of some of the City's obligations. The size of
the projected deficit in FY 2012-13 coupled with the impact of the cumulative deficits in
prior years is such that small changes or balancing the current year budget will not
correct the current insolvency or place the City on the path to a sustainable financial
future.
City staff will be reducing costs through the realignment of the organization and will
present a balanced budget for consideration by the Council during the coming weeks.
However, the actions to date have been insufficient and without further reduction of
costs through restructuring of obligations and severe service level reductions, the City
will be unable to adopt a balanced budget as required by the City's Charter and the
State Constitution.
Financial Reporting
Internal analysis revealed issues with financial reporting in prior periods. The City has
committed countless hours to identifying and remedying problems; however, further
review of accounts remains to be completed. To continue in resolving these issues, the
City has engaged professionals in the legal, auditing and accounting fields including a
Certified Public Accountant (CPA) who is not affiliated with the City's current auditors to
assist in validating financial information, identifying and resolving problems, and
developing alternatives for City Council consideration. Audits of the City's Community
Development Block Grant (CDBG) funding by the Department of Housing and Urban
Development (HUD) and EDA funding by the State Department of Finance are
Page 3 of 10
underway, and it is anticipated other agencies may initiate audits of Federal and State
funds awarded to the City. The City staff welcomes these reviews and looks forward to
the findings to help put the City's financial house in order. We remain committed to
continuing to identifying and solving problems recognized by any source in a timely
manner.
Restricted Funds and Cash Balances
The City's General Fund is responsible for paying for everything that is not required to
be reported in another fund, including core services such as police, fire, public works,
libraries, and recreation. General Fund monies are generally unrestricted with some
exceptions. Using funds that are restricted by law, grant, or contract to close a funding
gap in the General Fund and not repaying these monies with the current fiscal year's
resources creates impermissible debt prohibited by the state constitution and violates
the laws that limit the use of restricted funds to specified purposes.
San Bernardino has over 75 individual accounting funds established to segregate
revenues that are restricted by Federal, State, or other sources for specific purposes.
Restricted revenue sources include such things as water fees, gas tax, development
impact fees, safety and transportation taxes, grants, and special districts. The
Governmental Accounting Standards Board (GASB) defines the various types of funds
including General Fund, Special Revenue Funds, Capital Projects Fund, Debt Service
Fund, and Permanent Funds. Balances within each fund are classified as follows:
Non-spendable Fund Balance -Amounts that are not in a spendable form, such
as inventory.
Restricted Fund Balance - Amounts that are constrained by the provider
(grantor, high level of government, bondholder) to specific uses.
Committed Fund Balance - Amounts constrained by the government agency
itself through formal action and which are required by the agency to be reported
as committed.
Assigned Fund Balance - Amounts a government agency intends to be used for
a specific purpose.
Unassigned Fund Balance -Amounts that are available for any purpose and are
reported in the General Fund.
Legal and Accounting Considerations
Throughout the year, the City's General Fund operates in some months with a deficit
balance in the pooled cash and investments of the City. That deficit is usually alleviated
when property tax installments are received in December and April. As long as the City
has a positive available unrestricted fund balance equal to or greater than zero by the
Page 4 of 10
end of the fiscal year, the deficit pooled cash balances do not mean the City is cash
insolvent. When a fiscal year end forecast projects a deficit available fund balance,
expenditure plans must be adjusted to prevent the City from ending the year in a deficit.
Overall, the balance of the City's total cash and investment portfolio, as reported in the
most recent financial statements for the year ended June 30, 2012, (unaudited) was $27
million. Of this balance, 100% was held in restricted funds (assessment districts,
bonds, trust funds, special revenues, and tax measures), and the General Fund has a
negative cash balance of $18 million. While the City continues to hold investment
balances, the balances are from restricted sources not available for general operations.
Given the complexity of the City's financial condition and the need to more fully analyze
the options available, the City Council authorized continuing appropriations at one-
twelfth of the FY 2011-12 expenditure levels in July 2012 and August 2012. Further, in
an effort to ensure the City is able to meet its financial obligations, the Council is being
asked to authorize City staff to defer payment on the City's debt coming due between
July 1, 2012, and September 30, 2012, administratively "freeze" non-essential vacant
positions, curtail spending organization-wide, suspend all equipment purchases, and
defer any new Capital Improvement Program (CIP) projects.
The City is limited in its ability to raise or borrow money to close revenue shortfalls. The
City Charter and State constitution require the City to have a balanced budget at the
beginning of each fiscal year. Proposition 13 limits property tax rates to 1% of fair
market value, exclusive of voter-approved bonded indebtedness. Proposition 218,
which was passed by the voters in 1996, requires that a majority of voters approve any
new or increased general tax and that a two-thirds majority approve any new or
increased special tax. Further, the City is unable to borrow the funds to close revenue
shortfalls. Article XVI, Section 18 of the California Constitution prohibits California cities
from incurring any debt that cannot be paid from revenues attributable to the same year,
absent two-thirds voter approval for borrowing beyond the fiscal year.
Preliminary FY 2012-13 General Fund Budget and Forecast
The Preliminary FY 2012-13 General Fund budget of $166.2 million represents a
baseline budget, which is a continuation of the status quo with projected increases in
pension costs and retiree medical costs, as well as other services and supplies that
must be purchased by the City to maintain the current level of service. The estimates in
the Preliminary Budget assume the restoration of the employee concessions, many of
which have expired, and do not include Cost of Living Adjustments (COLA) or other
compensation increases such as step increases.
Page 5 of 10
Attachment B is the Preliminary FY 2012-13 General Fund budget, which reflects
$120.4 million in revenues and $166.2 million in department proposed expenditures.
The budget includes the Summary of Revenues, Expenditures, and Changes in Fund
Balance, Requested Budget by Department including Line Item Detail, Salary and
Benefit Schedules by Department, and Department Organization Charts.
Key expenditure assumptions for FY 2012-13 include:
1. CaiPERS costs are driven by the State's actuarial report that includes a 0.5%
lower CaiPERS discount rate for investment earnings which contributes to a
14.4% increase in costs for FY 2012-13 and a 4.6% increase from FY 2012-13 to
FY 2013-14. lower City payroll will drive up part of the CaiPERS liability rate
that pays off the unfunded liability. The major risk is additional reductions in the
discount rate and/or CaiPERS investment losses, which would drive employer
rates up further. Future labor negotiations or Court rulings could result in
changes to the City's costs related to retirement benefits.
2. Increases in salaries in FY 2012-13 is the result of absorbing the costs related to
safety personnel that had been paid by grants in the past. Changes in safety
grant funding have occurred since the preparation of budget documents. The
impact of these changes will be addressed later in the report under the Pendency
Plan.
3. Employee health care costs are flat as it is assumed the City's contribution level
will not change. There is the risk that future labor negotiations or Court rulings
could result in higher City costs.
4. Retiree health care costs continue to increase. The June 30, 2009, actuarial
report assumes annual growth averaging 8 to 9% over the next 5 years. The
major risks are higher growth in medical premiums or higher numbers of retirees
sooner than projected.
5. Net debt and equipment lease costs are projected at $5,185,548.
Key revenue assumptions for FY 2012-13 include:
1. Pursuant to the Revenues budget, property tax will increase in FY 2012-13 by
4% and then average about 2% growth each remaining year. The FY 2012-13
estimate was provided by Hdl, the City's property tax auditor. Future estimates
are based on discussions with the County Assessor and local business interests
such as banks and developers. Proposition 13 will hold down property tax
growth as the annual assessed value adjustments of properties, which are
already selling at deflated levels, are limited to the lesser of the change in the
California Consumer Price Index (CPI) or two percent, unless sold. Sale prices
Page 6 of 10
will depend on the rate at which the market recovers and whether trends shift to
renting closer to work, rather than owning property farther away from work. The
long-term trend is a straight line, although it is anticipated there will be short term
fluctuations. The forecast does not attempt to predict which particular years have
positive or negative growth.
2. Sales tax is based on Hdl estimates through FY 2015-16, and assumes 3%
annual growth per year. Long-term CPI growth is projected at 2.5%. The shift
toward non-taxable services and non-taxed internet sales will hold down growth
over time.
3. There is no growth projected for the Utility User Tax as increased utility costs,
which would generate more revenue are negated by increased user conservation
and cost savings measures. Business Registration Fees are projected to grow
4% in FY 2012-13, 1% in FY 2012-14, and 1% in FY 2014-15. The Franchise Tax
is subject to similar user conservation and technology trends.
An analysis of the Monthly Cash Flow Requirements with the Preliminary FY 2012-13
Budget is included as Attachment C. The model reflects the beginning cash balance as
of June 30, 2012, of $18,292,229 and the projected cash balance in each month of the
fiscal year. This model is used to determine the City's monthly cash flow needs based
on the anticipated expenses.
Attachment D projects revenues and expenditures over the next five years. This chart
assumes there are no significant actions taken to address the projected FY 2012-13
deficit or the cumulative deficits in prior years. Certainly, the immediate focus of the
City is to maintain cash solvency; however, in the long term the City must rebuild
reserves, make additional investments in technology and deferred maintenance,
address long term liabilities, and remain a competitive employer if it is to achieve budget
solvency.
Long Term Liabilities
In order to achieve budget solvency in the long term, the City must address the long
term liabilities which have not currently been addressed.
The City's outstanding General Fund bonded indebtedness is $55,918,382. In 2005,
the City issued $50,402,583 million in pension obligation bonds in an effort to pay off the
unfunded liability at a lower cost than PERS actuarial rates just prior to CaiPERS
sustaining huge portfolio losses. The City's annual debt service related to these
obligations is approximately $3.4 million annually. Capital leases outstanding total
$7,224,960 requiring annual debt payments of $1 ,583,497.
Page 7 of 10
In addition to the City's bonded indebtedness and lease obligations, unfunded liabilities
total approximately $296 million. Unfunded liabilities include unfunded pension
obligations of $195 million, retiree medical of $61 million, compensated absences of $20
million, general liability of $10 million, and worker's compensation of $10 million.
Post-employment benefits afforded to employees, and in some cases spouses, include
retiree health and life insurance. Of the approximately 1,700 retirees, about 335
currently receive medical benefits. Staff anticipates this number to substantially
increase as roughly 300 current employees are eligible to retire. This employment
benefit is not funded on an actuarially sound basis. Annual pay-as-you-go costs for all
funds total $600,000. The total unfunded liability for retiree health care benefits is $61
million, and there is no money set aside to pre-fund these obligations. If the City were to
properly fund these obligations, we would need to set aside 8.4% of payroll, or
$6,658,000. While $61 million is the present day value of the City retiree medical
benefits, in fact the actual projected expenditures over the next 60 years for claims is
anticipated to grow substantially.
Pursuant to AB 1X26, the City, as the Successor Agency, is in the processing of
dissolving the Economic Development Agency (EDA). The City made the decision to
serve as the Successor Agency to protect its interests in terms of the management of
the debt of the Agency and disposition of real property, which includes nearly 300
properties throughout the City. Due to the distribution of tax increment funds under the
State law, there are insufficient tax increment revenues to cover the staff costs
associated with the extensive Successor Agency required responsibilities. While limited
cost recovery is permitted, there is simply not sufficient tax increment revenue to cover
obligations with a higher priority including debt service, pass through payments and
Successor Agency costs. Therefore, these costs must be borne by the City's General
Fund.
As of June 30, 2012, the Successor Agency had projected pooled cash and investments
of $19.1 million. City staff is still in the process of evaluating the Successor Agency's
financial condition including the current obligations. However, it is anticipated that the
reduced tax increment is not sufficient to meet the current obligations, which may create
ongoing burdens for the City's General Fund.
Fiscal Emergency Operating Plan- July 2012 through September 2012
The Preliminary FY 2012-13 Budget has an operating shortfall of $45.8 million and does
not provide for any reserves nor does it address the estimated $18 million negative cash
balance in the General Fund. At this point, the City does not have reserves to draw
upon, and the sale of assets would not solve the problem, but would only prolong the
Page 8 of 10
situation. As addressed above, the City is cash insolvent. The City has no resources to
close the gap and is unable to adopt a balanced budget as required by the City Charter
and State Constitution.
The proposed Fiscal Emergency Operating Plan for the period July 2012 through
September 2012 is intended to provide an opportunity for the City to continue to operate
while preparing and filing the Chapter 9 petition with the United State Bankruptcy Court.
Attachment E is the Selected Monthly Cash Flow Analysis for July 2012 through
September 2012. The Net Cash Excess/(Requirement) row at the top of the schedule
details the monthly cash required based on the Preliminary FY 2012-13 Budget. The
remainder of the schedule details the actions proposed to be taken to meet the cash
flow needs of the City during this interim time frame. Measures proposed include:
1. Deferring debt and lease payments due in the First Quarter in the amount of
$3,556,972 until some later date. Debt and lease payments include payments for
Pension Bonds and Infrastructure Bank Loans.
2. Deferring the annual debt payment on the New World system in the amount of
$645,000.
3. Maintaining vacancies resulting in a savings of $531,000 per month in salaries,
$158,031 per month in PERS payments, $53,919 per month in health insurance
costs, and $9,200 per month in other benefit payments.
4. Continuing the employment concessions agreed to by the General Unit, Middle
Management Unit, and Management/Confidential Unit in the amount of
$2,994,764. The agreements with the Police Safety, Police Management, and
Fire Management have not expired, and there currently is no contract with the
Fire Union.
5. Deferring the ARC contribution for retiree health due in the First Quarter in the
amount of $2,219,332.
6. Deferring capital improvement projects for the foreseeable future.
Unfortunately, these measures are intended to enable the City to meet its obligations
over a 3-month period and will not result in a sustainable, balanced budget. City staff is
preparing a Pendency Plan which will serve as the budget until the bankruptcy court
approves a long-term Plan of Adjustment. Over the next 30 days, staff will work to
prepare a Pendency Plan that focuses the City's limited resources on sustaining basic
service delivery, addressing contractual obligations, and establishing a fair,
compensation structure so the City can retain quality employees to provide essential
public services. The Pendency Plan will balance anticipated revenues against
expenditures through a restructuring of the organization and service delivery
necessary to reduce expenditures by roughly 30% of the Preliminary Budget.
Page 9 of 10
Pendency Plan
Filing of a Chapter 9 petition will place the City of San Bernardino within the jurisdiction
of a federal bankruptcy court. However, unlike other chapters of the Bankruptcy Code,
Chapter 9 places limitations on the court's power and the City retains autonomy over its
finances and operations throughout the bankruptcy process. The bankruptcy court will
determine whether the City's Plan of Adjustment satisfies the requirements of the
Bankruptcy Code but the court cannot interfere with the day to day operations of the
City. Instead, the City will continue to operate and will deliver the services it can to its
residents within available resources.
Since the City is, by definition, insolvent, it must adopt a budget, referred to as a
Pendency Plan in Chapter 9, to serve as the roadmap until the bankruptcy court
approves s long-term Plan of Adjustment. The Plan of Adjustment will comprehensively
restructure the City's debts and obligations and set the City on the path to solvency.
During the pendency of bankruptcy proceedings, the City will be required to report
quarterly on the status of the City's 2012-13 General Fund as required by the
declaration of the state of fiscal emergency declared by Resolution 2012-205 of the
Mayor and Common Council adopted on July 16, 2012. The proposed Pendency Plan
and quarterly updates will be presented at open session meetings of the Mayor and
Common Council, will be posted to the City's website, and will be available at City Hall
to encourage community involvement in the process.
Plan of Adjustment
The Plan of Adjustment, which is intended to comprehensively restructure the City's
debts and obligations and set the City on the path to solvency, will be developed
following mediation with creditors and labor groups. The City Council, City employees,
and community will assist in prioritizing programs and services. As the Plan of
Adjustment is developed, it will be reviewed at open session meetings of the Mayor and
Common Council, will be posted to the City's website, and will be available at City Hall
to encourage community involvement in the process. Ultimately, the Plan of Adjustment
will be approved by the Bankruptcy Court.
RECOMMENDED ACTION
It is recommended the Mayor and Common Council approve this Fiscal Emergency
Operating Plan for the period July 2012 to September 2012 to enable the City to
continue to operate and prepare essential services to the community while it prepares
and files for protection under Chapter 9.
Page 10 of 10
ATTACHMENT A
HISTORY OF REVENUES (GENERAL FUND DETAIL)
PERIOD: BY FISCAL YEAR FROM FY1997-98 TO FY2011-12
Account# Account Descrietion 6L3DL199B 6t_30Lt999 6L30t_2ooo 6L3DL20ot 6t_3DL2Do2 6L3Dt_2003 6/_30/_2004 6t_30L2oos 6t_3DL2D06 6/_30/_2007 6t_3DL200S
4221 Sales and use tax $ 22,417,048 $ 24,019,863 $ 25,294,041 $ 27,436,574 $ 27,102,137 $ 29,894,441 $ 32,277,342 $ 26,812,240 $ 28,371,610 $ 25,331,713 $ 22,309,687
4220 Property tax 1n lieu of sales tax 7,956,607 8,381,485 9,517,036 7,280,284
4227 Measure Z Sales Tax 1,162,882 6,511,475
4225 Sales Tax - Public Safety 455,138 473,984 543,494 604,185 593,361 624,220 701,088 791,238 903,483 976,573 982,803
subtotal Sales Tax 22,872,186 24,493,847 25,837,535 28,040,759 27,695,498 30,518,661 32,978,430 35,560,085 37,656,578 36,988,204 37,084,249
4224 utility users tax 15,865,101 15,092,662 15,347,578 17,581,140 19,442,681 20,204,082 21,802,368 2.2,477,545 24,093,906 25,106,730 24,407,034
4007 Property tax in lieu VLF 8,616,891 11,357,073 14,870,875 17,249,453
4001 Property tax rurrent secured 5,980,543 6,063,838 6,189,823 6,334,72.2 6,536,223 6,704,837 7,385,445 8,031,237 8,823,702 9,771,001 10,973,693
4301 Business registration 3,866,577 3,823,279 4,160,764 4,060,375 4,288,966 4,624,796 4,808,603 5,331,167 5,820,218 5,866,748 6,105,401
4603 Motor vehlde In lieu 7,765,295 8,376,987 8,980,522 9,908,062 10,625,365 10,981,289 8,884,781 4,307,625 1,387,034 1,381,205 1,038,879
4670 Economic development reimbursement 2,707,968 2,495,316 2,408,939 2,743,232 2,344,167 2,277,079 2, 717,974 2,994,006 2,873,636 3,486,258 6,084,439
4201 Franchise- all 568,500 538,821 1,634,219 2,379,452 2,879,949 2,878,720 3,084,720 3,137,383 3,343,989 3,348,563 3,323,073
4222 Transient ocrupancy tax 1,679,472 1,892,975 1,954,536 2,272,819 2,439,186 2,531,049 2, 797,346 2,978,161 2,907,812 3,032,994 3,262,131
4906 Water Fund Reimbursements 1,385,355 1,423,321 1,581,166 1,733,392 1,835,252 1,888,704 1,957,748 1,889,149 1,933,876 2,401,973 2, 384,618
4740 Miscellaneous Police Receipts 396,538 487,990 772,805 721,585 773,294 756,878 800,539 763,659 814,838 839,549 794,747
4006 Property tax supplemental 51,827 75,217 107,374 166,892 268,031 353,391 439,855 971,264 1,872,592 2,512,125 1,971,639
4733 Board Up/Demolition 664,870 704,669 577,621 298,410 381,954 666,506 609,035 1,198,878 997,521 897,547 740,701
4505 Interest on Idle cash 1,001,693 696,636 774,903 1,605,411 1,126,289 340,466 218,568 728,231 925,090 875,986 793,211
4330 Building Permit 427,842 413,637 381,436 477,053 519,500 634,559 618,186 991,282 1,011,971 1,020,470 646,352
4223 Property transfer tax 243, 591 350,355 315,131 319,373 349,621 559,496 795,166 962,332 1,211,862 946,155 649,330
4412 Rre aministrative dtations 479,926 535,772 43'1,930 729,974 596,172 736,281 868,945 1,055,882 967,033 917,069 1,126,510
4003 Property tax prior secured 400,836 383,974 397,955 334,917 337,058 376,382 361,540 384,317 353,170 378,147 521,683
4002 Property tax current unsecured 354,059 386,187 384,827 372,253 390,014 394,460 449,712 422,989 532,644 546,494 530,779
4362 On Site Permit 114,472 130,114 143,672 198,736 233,649 321,320 291,009 617,857 436,516 1,602,834 1,183,749
4619 State/county disaster reimbursement 1,113 156,223 180,220 53,179 153,020 261,267 247,685 161,020 416,117 581,015 1,206,619
4901 Miscellaneous Receipts 402,144 517,781 418,774 41,244 39,895 229,677 285,688 56,922 125,742 393,206 305,450
4880 ParamediC/emergency medical services 407,652 405,130 627,649 641,277 626,125 527,196 498,559 386,507 347,976 270,586 227,341
4520 Land and building rental 292,096 224,767 300,545 324,382 354, 186 404,123 270,033 329,912 322,238 474,154 407,302
4910 Administrative service charge 391,764 410,539 404,400 373,993 372,800 344,800 345,682 349,600 349,600 349,600 352,300
4922 Sale of equipment 123,733 113,548 84,127 72,312 46,731 47,189 47,310 35,736 17,438 78,832 306,288
4702 County cnntract fire 100,000 250,000 250,216 250,000 250,000 250,000 250,000 250,000 487,000 487,000
4731 Plan Check Fee-B & S 217,913 166,983 206,231 192, 596 258,127 309,216 339,434 473,984 740,971 536,764 392,707
4673 Water reimbursement 150,000 179,112 196,145 197,681 207,889 166,311 166,140 345,380 320,750 318,890 338,500
4215 Tow Franchise 237,960 304,120 287,857 288,000 280,000 288,000 288,000 288,000 288,000
4743 Pohce Tow Release 90,800 131,620 157,395 129,669 99,420 111,090 153,900 222, 020 294,462 403, 200 450,035
4930 Sewer fund cnnbibution 500,000 500,000 500,000 500,000
4420 Parking Otation 8,912 2,725 2,215 1,656 1,641 3,167 176 5,314 2,090
4336 Rre code permits 85,860 109,585 164,757 169,282 256,345 234,605 229,305 247,467 282,345 304,577 301, 548
4798 NPDES Storm Drain Utility Fee 235,485 229,862 245,964 247,757 289,827 251,249 2.56,644 284,584 268,070 283,836 288,709
4625 State mandated cost reimbursement 299,491 219,857 405,381 429,884 191,958 414,844 30 75,123 179,312 863,049 63, 156
4714 Planning Development PR 90,099 71,012 93,330 98,049 121,884 230,241 537,164 158,979 269,658 467,409 483,683
4755 Rre rental inspections 138,601 390,612 404,026 406,794
4815 Weed Abatement Destruction 181,003 266,198 238,511 247,861 209,782 379,550 322,678 490,903 268,847 247,674 204,399
4881 Paramedic reimbursement 35,354 72,775 194,647 259,174 280,723 259,129 259,129 259,129 259,129
4331 Mechanical Permit 207,202 197,088 211,278 201,418 220,555 239,874 254,563 353,560 284,854 332,637 208,594
4651 other reimbursements 1,154,561 461, 168 407,456 50,000 617,969 406,627 3,046 76,207
4363 On Site Plan Check Fees 73,199 56, 318 63,783 111,683 119,011 87,117 148,306 334,553 501,117 712,370 341,996
4352 Miscellaneous Ucenses & Permits 20,385 39,297 29,312 52,011 36,384 54,621 90,633 120,252 157,967 299,506 317,209
4305 Annual Alarm Permit 178,512 217,480 213,828 216,158 228,445 216,805 219,317 215,753 211,944 213,266
4423 General aministrative dvil penalty
4361 Public works construction permit 65,749 80,627 37,571 71,384 159,263 97,552 219,585 221,464 209,560 326,522 300,801
4606 Homeowner exemption 172,266 164,018 159,564 152,700 102,721 155,881 156,542 147,318 151,359 149,123 154,290
4351 Street Cut Permit 10,310 2,998 11,073 12,966 8,422 17,370 126,328 38,565 192,084 145,407 229,645
4912 Off-track betting 161,151 171,596 157,493 182,050 137,370 168,861 198,217 154,677 162,341 143,605 132,632
4616 State Aid - Post 149,693 152,447 135,206 235,319 257,607 172,095 142,444 122,691 155,903 132,146 127,242
1 of 6
Account # Account Description
4934 Cont from other government
4767 Code SFIF
4410 General Fine
4005 Property tax other
4671 SBIAA reimbursement
4337 Plan Check Fees-Fire
4720 Plan Review
4411 Code Administration Citations
4711 Subdivision Filing Fee
4710 Msicellaneous Planning Receipts
4741 Sale of Photos
4785 Nonsubdivision Street Improvement Fee
4707 Passport fees
4747 False Alarm Fee
4421 Vehicle abatement fine
4428 Code Aministration Civil Penalty
4782 Final Subdivision Filing
4864 Swimming pool fee
4925 Sale of miscellaneous property
4861 Program & facility use fees
4780 Miscellaneous Engineering Receipt
4784 Subdivision Street Improvement Fee
4708 Fire training agreement
4924 Damage claim recovery
4905 Utigation settlements
4752 Fireworks enforcement
4931 Water department land sales
4333 Mobile Home Park Permit
4705 Utility collection fee
454{) Vending machine commission
4530 Rental Fee - Parking
4766 Building Permit Review
4795 Signal maint/energy
4304 Miscellaneous Planning Permits
4754 Fire business occupancy
4615 State aid -civil defense
4768 Admin otes - SFRIP
4750 Investigation Fee
4004 Property tax prior unsecured
4789 Archival Fee - Dev SVCS
4911 Restitutions
4342 Paramedic / EMS subscription
4928 Booking Fee Reimbursement
4742 Pistal Range Fees
4303 Miscellaneous derk fees
4926 OD Reimbursement
4802 Street light energy fee
4523 ATS land and building rental
4863 aass registration fee
4735 Pendency Release
4424 Police Administrative Ovil Penalty
4715 Dev Svcs Technology Fee
4427 Fire administrative civil penalty
4360 Grading Permit
4718 Environmental fee
4862 Park energy fee
4810 Mise street rece.ipts
6/ 30f1998
70,656
96,802
89,718
54,285
39,779
35,349
70,059
32,519
88,361
11,472
57,537
110,274
21,025
26,447
56,228
38,374
52, 725
27,242
49,846
75,650
5,862
22,345
25,311
11,695
10,214
817
26,983
126,234
432
61,378
23,640
11,652
2,770
9,741
22,080
10,741
6/30/ 1999
83,463
86,352
89,818
56,142
83,954
36,796
76,435
48,933
42,461
37,157
9,230
55,638
1,350
30,035
18,007
67,148
13,602
21,229
28,223
21,288
10,107
66,617
5, 517
54,001
19,618
29,561
13,075
29,692
23,240
25,614
10,340
63,589
19,385
14,771
3,389
7,586
17,461
18,897
6/ 30/2000
132,343
103,443
106,064
28,329
50,966
40,042
38,556
90,580
9,309
65,974
86,040
10,850
57,326
54,398
22,592
16,596
25,340
73,606
49,286
28,205
56,106
9,850
56,625
1,826
18,777
23,115
21,350
11,955
31,989
7,597
23,104
16,843
25,914
6, 146
13,003
24,536
2,710
7,943
14,158
6,751
6/ 30(2001
113,910
110,638
106,055
113,315
65,850
50,879
42,784
104,867
18,392
69,106
93,552
11,644
60,106
11,161
18,531
20,614
94,434
28,024
166,791
28,076
20,212
8,385
40,110
2,688
28,889
20,128
20,662
10,236
23,430
7,270
21,593
16,797
9,419
8,510
12,281
24,860
5,352
11,866
11,211
6,746
6/ 30/2002
2 of6
138,052
110,664
111,323
100,538
57,242
19,585
26,304
111,266
2,081
58,684
76,538
19,980
54,047
14,244
21,078
33,142
52,059
40,062
45,365
28,624
74,719
44,948
37,632
3,741
86,355
23,329
3,403
15,495
16,929
26,607
19,220
15,605
7,932
24,113
12,180
22,185
6, 102
8,149
8,323
9,753
6/ 30/2003
145,952
110,389
120,800
124,681
102,616
84,607
61,896
132,543
803
93,681
66,252
90,166
56,959
31,067
14,031
28,244
25,795
33,030
87,020
37,784
47,346
3, 073
24,422
19,121
42,665
12,590
22,594
25,750
19,083
17,177
8, 176
18,017
10,553
17,178
4,833
10,124
14,883
9,948
6/ 30/2004
203,692
123,996
124,244
129,655
95,059
100,858
63,797
139,279
43,991
85,891
54,013
166,690
50,273
564,321
36,666
28,917
10,429
18,009
32,484
29,487
40,339
44,760
47,474
6,836
17,342
24,911
27,181
13,348
27,418
12,818
37,170
17,477
14,986
10,546
37,821
19,815
16,047
11,251
25,448
8,853
6,979
6/ 30/ 2005
143,149
116,891
131,600
196,414
250, 519
1,640
139,070
63,661
129,667
108,632
76,051
53,005
45,358
263,353
56,796
55,022
29,831
839
24,420
425
221,116
29,128
36,151
42,279
33,297
7,739
13,634
22,986
32,200
22, 279
19,876
30,580
37,950
22,350
9,362
7,767
4,632
26,772
17,556
18,281
10,262
18,313
5,593
6,747
6/ 30/2006
137,959
118,315
131,600
189,383
207,784
79,606
180,94{)
142,112
126,658
178,392
72,656
86,185
68,699
284,025
72,335
61,533
63,559
55,251
13,007
33,821
19,527
32,850
98,337
88,184
30,638
49,131
43,630
19,958
9,341
29,255
21,028
50,447
12,920
36,224
37,983
13,002
17,155
3,773
10,847
18,523
12,326
10,857
9,597
27,896
17,047
6,747
6/ 30/ 2007
169,238
144,413
130,905
206,532
263,445
81,392
136,746
143,929
116,639
121,372
110,010
77,488
90,549
21,928
58,118
17,043
71,158
114,563
298,421
82,318
36,618
176
101, 108
3,090
27,161
60,4{)3
52,979
67,258
45,842
21,098
24,889
50,386
24,019
12,538
16,853
47,940
20,686
16,504
1,630
8,683
10,505
31,276
9,115
33,874
14,063
6,145
6,747
6/ 30/2008
153,371
162,045
146,690
178,803
131,366
73,865
174,315
144,253
58,757
205,199
99,200
54,035
145,468
28,968
59,111
65,516
95,657
49,544
134,453
25,447
57,956
73,893
89,431
26,374
10,776
40,622
67,470
19,534
31,499
31,461
21,864
13,692
20,676
36,723
21,619
6,148
2,027
3,490
5,993
6,219
4,354
25,624
6,585
4,312
21,842
CITY OF SAN BERNARDINO, CAliFORNIA
Account# Account DescrietJon 6L,30{_1998 6L,30L_1999 6L,30L,2000 6L,30f..2001 6L,3DL,2002 6L,30{_2003 6L,3DL,2004 6L30L2oos 6L,30{_2006 6L3DL2007 6L3DL,2008
4701 Election filing fee 8,688 860 6,972 159 3,250 218 10,120 18,628 1,622 24,3()6
4746 Property Auction 783 6,726 7,592 3,183 6,017 2,945 14,093 5,005 7,054 19,224
4709 Rre hazmat:/HMIU invest
4n9 Blanket Inspection Fee
4799 NPDES Bus Inspection
4770 crime-free rental housing
4865 Non-resident fee 3,361 3,393 3,343 4,230 3,786 2,560 1,6()5 2,611 2,850 3,310 2,918
4422 Fireworks Aministratlve Civil Penalty
4786 Certificate of Compliance 4,050 3,000 2,700
4426 Dev Serv Administration Civil Penalty
4904 DUI reimbursement 8,672 4,258 5,087 5,084 2,832 1,088 1,237 1,251 620 60 32
4933 Hazmat incident recovery
4937 Street Knod<down
4753 Rre archival fee 1,305 2,162 2,755 3,955
4909 Retumed Check Charge 5,452 26 3,153 3,626
4790 T/S MTC/energy Colton 12,483
4745 Code Tow Release Fee
4339 Sale of fire reports 1,167 2,501
4748 Vehide Repossesion Fee 330
4781 Plan Check Fee - Engineering 1,332 1,165
4744 Fingerprint Fee 256
4903 Refunds and rebates 163
4509 Book Entry only -Unrealized gains/losses (282,990} (24,473} (403, 103} 197 633 200,281
Grand Totals t
72,174,000
74,323,000
80,371,311

87,456,299

90,290,767

95,510,204

100,863,995
f 113,176,122 119,618,773 130,254,723 $
3 of 6
2011-12 RV (BP FY1997-98 through CUm % of
Account # 6L30L_2oog 6L30L201o 6L3DL2011 Nld-Yearz FY2011 12 %of t otal Total
4221 Sales and use tax $ 17,276,647 $ 16,145,282 $ 17,958,068 $ 19,581,300 $ 362,227,991 23.0300% 23.0300%
4220 Property tax in lieu of sales tax 6,520,295 4,266,819 5,654,406 6,278,200 $ 55,855,132 3.5512% 26.5813%
4227 Measure Z Sales Tax 5,804,472 5,157,200 5,766,495 6,227,800 $ 30,630,324 1.9474% 28.5287%
4225 Sales Tax - Public Safety 863,890 761,482 790,344 850,000 $ 10,915,283 0.6940% 29.2227%
subtotal Sales Tax 30,465,304 26,330,783 30,169,313 32,937,300 459,628,730 29.2227%
4224 Utility users tax 24,355,172 22,630,460 22,089,888 22,500,000 $ 3 12,996,346 19.9000% 49.1226%
4007 Property tax In lieu VLF 18,588,204 17,017,692 16,017,079 15,734,800 $ 119,452,066 7.5946% 56.7173%
4001 Property tax current secured 11,621,490 9,n4,967 9,431,237 9,500,000 $ 123,122,758 7.8280% 64.5453%
4301 Business registration 6,197,871 5,841,347 5,996,091 6,200,000 $ 76,992,204 4.8951% 69.4403%
4603 Motor vehicle In lieu 817,737 711,559 946,1'13 $ 76,112,483 4.8391% 74.2795%
4670 Economic development reimbursement 5,318,450 3,935,920 3,446,951 1,287,500 $ 47,121,834 2.9960% 77.2754%
4201 Franchise - all 3,091,966 2,688,512 2,800,783 2,880,700 $ 38,579,350 2.4528% 79.7283%
4222 Transient occupancy tax 2,517,102 2,222,113 2,507,283 2,500,000 $ 37,494,979 2.3839% 82.1122o/o
4906 water Fund Reimbursements 2,397,359 2,354,414 2,637,060 2,672,300 $ 30,475,686 1.9376% 84.0498%
4740 Miscellaneous Police Receipts 882,574 1,005,530 1,188,636 1,100,000 $ 12,099,163 0.7693% 84.8190%
4006 Property tax supplemental 903,455 347,167 175,520 200,000 $ 10,416,348 0.6623% 85.4813%
4733 Board Up/Demolition 765,997 726,641 1,301,753 750,000 $ 11,282, 103 0.7173% 86.1986%
4505 Interest on Idle Cash 161,416 110,208 (20,754) 20,000 $ 9,357,354 0.5949% 86.7935%
4330 Building Permit 498,626 545,164 489,493 500,000 $ 9,175,571 0.5834% 87.3769%
4223 Property transfer tax 390,814 393,621 531,343 500,000 $ 8,518,188 0.5416% 87.9185%
4412 Are aministrative dtations 96,767 64,976 73,570 260,000 $ 8,943,808 0.5686% 88.4871%
4003 Property tax prior secured 889,118 943,324 588,572 550,000 $ 7,200,993 0.4578% 88.9449%
4002 Property tax current unsecured 603,367 573,633 592,374 580,000 $ 7, 113,790 0.4523% 89.3972%
4362 On Site Permit 623,489 104,328 151,825 200,000 $ 6,353,570 0.4040% 89.8012%
4619 State/county disaster reimbursement 795,269 506,326 828,155 600,000 $ 6,147,229 0.3908% 90.1920%
4901 Miscellaneous Receipts 440,792 2,468,7"13 659,036 200,000 $ 6,585,094 0.4187% 90.6107%
4880 ParamediC/emergency medical services 260,086 449,482 383,837 400,000 $ 6,459,402 0.4107% 91.0214%
"1520 Land and building rental 487, 584 602,361 526,604 530,000 $ 5,850,287 0.3720% 91.3933%
4910 Administrative service d1arge 384,800 375,300 367,600 367,600 $ 5, 5"10,3n 0.3523% 91.7456%
4922 Sale of equipment 5,120 1,964,718 2,5"16,549 $ 5,489, 631 0.3490% 92.0946%
4702 County contract fire 487,000 487,000 487,000 487,000 $ 4, 772,216 0.3034% 92.3980%
"1731 Plan Check FeeB & 5 230,880 172,672 203,181 200,000 $ 4,641,660 0.2951% 92.6931%
4673 Water reimbursement 349,600 358,600 775,059 527,700 $ 4,597,757 0.2923% 92.9854%
4215 Tow Franchise 421, 542 437,461 364,047 495, 600 $ 4,268,587 0.2714% 93.2568%
4743 Police Tow Release 543,470 366,285 383,351 518,900 $ 4,055,616 0.2579% 93.5147%
4930 Sewer fund contribution 500,000 500,000 500,000 500,000 $ "1,000,000 0.2543% 93.7690%
4420 Parking Citation 1, 145,492 1,152, 652 936,594 60,000 $ 3,322,634 0.2112% 93.9802%
4336 Are code permits 385,377 357,942 365,779 360,000 $ 3,854,775 0.2451% 94.2253%
4798 NPOES Storm Drain Utility Fee 271,148 237,698 227,261 237,000 $ 3,855,092 0.2451% 94.4704%
4625 State mandated cost reimbursement 88,703 255,962 256,505 300,000 $ 4,043,255 0.2571% 94.7275%
4714 Planning Development PR 301,612 164,841 182,460 220,000 $ 3,490,420 0.2219% 94.9494%
4755 Are rental inspections 540,541 578,649 551,948 550,000 $ 3,561,172 0.2264% 95.1758%
4815 Weed Abatement Destruction 150,733 174,268 168,804 202,200 $ 3,753,411 0.2386% 95.4145%
4881 Paramedic reimbursement 410,445 385,005 343,072 320,000 $ 3,337,710 0. 2122% 95.6267%
4331 Mechanical Permit 144,792 161,319 157,861 160,000 $ 3,335,593 0.2121% 95.8387%
4651 other reimbursements 12,012 90,810 $ 3,289,856 0.2092% 96.0479%
4363 On Site Plan Check Fees 209,377 25,780 106,559 43,000 $ 2,934,170 0. 1866% 96.2345%
4352 Miscellaneous Ucenses & Permits 500,325 462,902 213,246 450,000 $ 2, 844,052 0.1808% 96.4153%
4305 Annual Alarm Permit 202,957 200,394 178,918 220,000 $ 2,933,777 0.1865% 96.6018%
4423 General aministrative civil penalty 609,714 1,087,553 551,940 400,000 $ 2,649, 207 0.1684% 96.n02%
4361 Public works construction permit 122,992 56,222 41,620 70, 500 $ 2,081,411 0. 1323% 96.9026%
4606 Homeowner exemption 134,091 141,765 122,189 130,000 $ 2,193,829 0. 1395% 97.0421%
4351 Street Cut Permit 295,086 418,071 183,369 400,000 $ 2,091,694 0.1330% 97.1750%
4912 Off-track betting 110,107 91,986 78,547 90,000 $ 2,140,633 0.1361% 97.3111%
4616 State Aid - Post 100,877 96,838 70, 154 70,000 $ 2,120,662 0.1348% 97.4460%
4 of 6
201112 RV (BP FY199798 through Cum 0/o of
Account#
6{.30{.2009 6.30{.2010 6{.30{.20U Nid-Year2 FY2011-12 o/o of total Total
4934 Cont from other govemment
1,113,485 1,110,918 $
2,224,403 0.1414% 97.5874%
4767 Code SFIF
310,809 499,594 596,669 735,000 $ 2,142,072 0.1362% 97.7236%
4410 General Fine
135,876 245,684 102,896 1,000 $
1,977,242 0.1257% 97.8493%
4005 Property tax other
167,060 158,997 160,808 165,000 $
1,935,811 0.1231% 97.9724%
4671 SBIAA reimbursement
153,530 159,630 162,790 145,000 $ 1,909,766 0.1214% 98.0938%
4337 Plan Check Fees-Fire
140,979 99,671 103,753 100,000 $
1,712,052 0.1089% 98.2026%
4720 Plan Review
73,462 59,306 75,047 70,000 $
1,613,089 0.1026% 98.3052%
4411 Code Administration Citations
182,982 582,838 259,499 200,000 $
1,461,821 0.0929% 98.3981%
4711 Subdivision Filing Fee
28,548 18,629 28,488 30,000 $
1, 156,441 0.0735% 98.4717%
4710 Msicellaneous Planning Receipts
111,707 105,528 79,151 51,000 $
1,146,821 0.0729% 98.5446%
4741 Sale of Photos
15,187 8,132 9,843 12,000 $ 1,201,914 0.0764% 98.6210%
4785 Nonsubdivision Street Improvement Fee
174,480 27,682 34,402 30,000 $ 1,036,188 0.0659% 98.6869%
4707 Passport fees
67,458 72,032 61,972 60,000 $ 1,035,175 0.0658% 98.7527%
4747 False Alarm Fee
55,806 50,944 67,231 100,000 $
1,046,607 0.0665% 98.8192%
4421 Vehide abatement fine
1,050,000 $ 1,050,000 0.0668% 98.8860%
4428 Code Aministration Civil Penalty
5,400 136,787 189,320 312,800 $
994,381 0.0632% 98.9492%
4782 Final Subdivision Filing
327 24,924 1,000 $
944,557 0.0601 o/o 99.0093%
4864 Swimming pool fee
51,483 68,784 58,332 70,000 $
886,844 0.0564% 99.0657%
4925 Sale of miscellaneous property
(234)
$ 834,089 0.0530% 99.1187%
4861 Program & fadlity use fees
67,233 49,159 107,869 85,000 $ 745,510 0.0474% 99.1661%
4780 Miscellaneous Engineering Receipt
96,408 41,896 57,935 40,000 $ 689,295 0.0438% 99.2099%
4784 SubdiVlsion Street Improvement Fee
(19,356)
$ 676,338 0.0430% 99.2529%
4708 Are training agreement
107,147 69,380 76,428 85,000 $ 588,547 0.0374% 99.2903%
4924 Damage daim recovery
80,617 109,568 60,711 80,000 $ 674,379 0.0429% 99.3332%
4905 Utigation settlements
135,681 1,317 10,341 $ 606,200 0.0385% 99.3717%
4752 Fireworks enforcement
67,233 65,756 69,838 62,800 $ 539,390 0.0343% 99.4060%
4931 Water department land sales
52,782
$ 454,604 0.0289% 99.4349%
4333 Mobile Home Pai'X Pennit
26,169 51,424 49,837 51,400 $ 495,017 0.0315% 99.4664%
4705 Utility collection fee
$
505,992 0.0322% 99.4986%
4540 Vending machine commission
38,669 29,175 26,834 31,000 $
461,022 0.0293% 99.5279%
4530 Rental Fee -Parki ng
550 300 660 $
493,477 0.0314% 99.5593%
4766 Builchng Permit Review
71,430 63,681 34,240 52,000 $ 381,286 0.0242% 99.5835%
4795 Signal maintjenergy
33,089 20,104 19,768 $
386,269 0.0246% 99.6081%
4304 Miscellaneous Planning Permits
22,715 18,054 30,248 27,000 $ 350,985 0.0223% 99.6304%
4754 Fire business occupancy
39,110 38,100 46,961 44,000 $ 332,665 0.0212% 99.6515%
4615 State aid - dvil defense
22,497 27,783
41,600 $ 330,174 0.0210% 99.6725%
4768 Admin Cites - SFRIP
149,182 104,429 98,000 $ 351,611 0.0224% 99.6949%
4750 Investigation Fee
43,010 35,236 34,227 45,000 $ 304,893 0.0194% 99.7143%
4004 Property tax prior unsecured
15,838
$ 282,437 0.0180% 99.7322%
4789 Archival Fee - Dev SVCS
24,976 22,353 18,938 22,000 $ 261,682 0.0166% 99.7489%
4911 Restitutions
11,468 15,542 19,017 20,000 $ 272,135 0.0173% 99.7662%
4342 Paramedic /EMS subscription
2,172 30,319 9,555 11,000 $ 255,288 0.0162% 99.7824%
4928 Booking Fe Reimbursement
3, 274 2,112 2,017 2,000 $ 242,582 0.0154% 99.7978%
4742 Pistal Range Fees
26,895 108,205 100,000 $ 235,532 0.0150% 99.8128%
4303 Miscellaneous der1c fees
2,383 4,477 4,119 4,000 $ 229,586 0.0146% 99.8274%
4926 OD Reimbursement
125,438 100,000 $ 225,438 0.0143% 99.8417%
4802 Street light energy fee
16,800 2,938 178 $ 219,341 0.0139% 99.8557%
4523 ATS land and building rental
10,805 47,394 76,377 77,000 $ 211,577 0.0135% 99.8691%
4863 aass registration fee
6,865 6,158 12,680 8,500 $ 195,834 0.0125% 99.8816%
4735 Pendency Release
7,316 18,502 12,344 12,000 $ 197,576 0.0126% 99.8941%
442.4 Police AdminiStrative Ovil Penalty
26,386 51,764 73,459 50,000 $ 201,609 0.0128% 99.9070%
4715 Dev Svcs Technology Fee
43,855 50,343 38,523 58,000 $ 190,721 0.0121% 99.9191%
4427 Fire administrative dvil penalty
26,215 36,657 80,094 35,000 $ 177,966 0.0113% 99.9304%
4360 Grading Permit
9,626 7,201 6,847 2,000 $ 141,437 0.0090% 99.9394%
4718 Environmental fee
719 3,000 $ 151,432. 0.0096% 99.9490%
4862. Parle energy fee
5,095 6,742 5,420 6,000 $ 153,322 0.0097% 99.9588%
4810 Mise street receipts
6,936 3,373 3,373 5,000 $ 130,581 0.0083% 99.9671%
5 of6
PERIOD: BY FISCAl YEAR FROM FY1997-98 TO FY2011-12
201112 RV {BP FY1997-98 through CUm%of
Account# Account Desaiption 6{.30{..2009 6{..30{.2010 6{..30{.2011 Nld-Yurl FY201112 % oftDtal Total
4701 Section filing fee 1,064 14,874 978 20,000 $ 111,739 0.0071% 99.9742%
4746 Property Auction 3,886 12,186 5,434 5,000 $ 99,127 0.0063% 99.9805%
4709 Fire hazmat/HMIU invest 42,463 5,992 4,990 43,000 $ 96,445 0.0061% 99.9866%
4779 Blanket Inspection Fee 1,168 32,904 34,100 $ 68,172 0.0043% 99.9909%
4799 NPDES Bus Inspection 7,001 22,462 28,000 $ 57, 463 0.0037% 99.9946%
4770 crime-free rental housing 56,000 $ 56,000 0.0036% 99.9982%
4865 Non-resident fee 2,767 1,502 1,610 1,000 $ 40,846 0.0026% 100.0007%
4422 Fireworics Aministrative Civil Penalty 15,729 7,223 8, 114 10,000 $ 41,066 0.0026% 100.0034%
4786 Certificate of Compliance 14,656 4,031 7,038 2,000 $ 37,475 0.0024% 100.0057%
4426 Dev Serv Administration Ovil Penalty 5,500 13,000 7,940 5,500 $ 31, 940 0 .0020% 100.0078%
4904 DUI reimbursement
$ 30,220 0.0019% 100.0097%
4933 Hazmat inddent recovery 1,746 18,114 8,000 $ 27,860 0.0018% 100.0115%
4937 Street Knockdown 17, 785 10,000 $ 27,785 0.0018% 100.0132%
4753 Fire archival fee 2,907 1,621 1,414 1,500 $ 17,619 0.0011% 100.0144%
4909 Returned Check Charge
$ 12,256 0.0008% 100.0151%
4790 T/ S MTC/energy Colton
$ 12,483 0.0008% 100.0159%
4745 Code Tow Release Fee 960 5,261 2,970 1,400 $ 10,591 0.0007% 100.0166%
4339 Sale of fire reports 769
$ 4,436 0.0003% 100.0169%
4748 Vehicle Repossesion Fee 6,370 $ 6,700 0.0004% 100.0173%
4781 Plan 01eck Fee Engineering
$ 2,497 0.0002% 100.0175%
4744 Fingerprint Fee
$ 256 0.0000% 100.0175%
4903 Refunds and rebates
$ 163 0.0000% 100.0175%
4509 Book Entry only -Unrealized gains/losses 37,512
~ (275,1401 -0.0175% 100.0000%
Grand Totals $ 125r860,746 $ 116,659,647 $ 118,534r851 $ 114,495,700 $ 1,572r849,534
6of6
Summary of Revenues, Expenditures, and Changes in Fund Balance
General Fund
2008-09 2009-10
Audited Audited
Actuals Actuals
Revenues:
Property Taxes 32,788,532 28,815,780
Other Taxes 61,241 ,900 54,702,950
licenses & Permits 9,181,979 8,387,017
Fines and Penalties 2,250,061 3,379,135
Use of Money & Property 741,422 789,438
Intergovernmental 8,916,250 7,213,053
Charges for Services 6,560,871 6,509,637
Miscellaneous 4,179,732 6,051,311
Total Revenues 125,860,746 115,848,321
Expenditures:
Mayor 805,567 806,090
Common Council 488,217 472,960
City Clerk 1,617,503 1,888,917
City Treasurer 209.461 197,763
City Attorney 3.609.499 3.457,096
General Government 5.430,005 7,001,601
City Manager 990,923 1,002,141
Civil Service 292,655 283,797
Human Resources 440,359 476,406
Finance 1,588.414 1,541,034
Community Development 6,155,195 4,650,191
Fire 36,672,276 31,452,432
Police 63,938,508 57,668,992
Parks, Recreation. & Com. Svc. 5,770,269 4,301 ,541
Debt Service 4,414,972 6,496,174
Public Woti<s 11,628,41g 10,544,688
Total Expenditures 144, 052, 242 132,241,823
Excess of Revenues Over
(Under) Expenditures p 8,191,496) (16,393,502)
Operating Transfers In:
Total Op Trans In 11,382,247 16,301,176
Operating Transfers (Out):
Total Op Trans Out (6,635,475) (2.205,700)
Total Net Operating Transfers ln/(Out) 4,746,772 14,095,476
(Under} Expenditures and
Operating Transfers In/Out (13,444 724) (2,298,026)
2010-11
Unaudited
Actuals
26,373,217
58,462,657
7,910,202
2,283,426
3,156,270
13,481,247
7,319,098
4,627,935
123,614,051
644,437
459,440
1,507,051
202,524
4,095,525
2,265,929
1,179,586
286.522
508,371
1,902.878
6,275,707
33,506,873
63,573,080
5,067,528
4,102,847
8,005,331
133, 583,628
(9,969,577)
13,023,914
(4,646,233)
8,377,681
(1,591,896)
7/23/2012
1 OF 1
ATTACHMENT B
~ ~ v r $ ! 5
Projected End PRELIMINARY
Budget BUDGET 'lo
FY 201112 FY 2012-13 $ lnc/!Dec) lnc/(Dec)
25,820,605 26,867,362 1,046,757 4.05%
60,743,682 62,908.081 2,164,399 3.56%
9.172,900 9,441,900 269,000 2.93%
1,811,800 2,104,300 292,500 16.14%
733,000 733,000 0 0.00%
10,770,388 7,297,722 (3,472,666) 32.24%
6,854,823 6,898,400 43,577 0.64%
4,101,750 4,173,400 71,650 1.75%
120,008,948 120,424,165 415,217 0.35%
819,900 931 ,715 111,815 13.64%
681,700 705,650 23,950 3.51%
2,497,815 1,720.468 (777,347) -31.12%
210,400 226,066 15,666 7.45%
4,441,850 4,959,606 517,756 11.66%
4,904,500 21,355,965 16,451 ,465 335.44%
1,282,000 1,485,318 203,318 15.86%
365,400 411,275 45,875 12.55%
614,300 778,433 164,133 26.72%
1,895,185 1,801,097 (94.088) -4.96%
5,474,300 7,951,225 2,476,925 45.25%
36, 339,485 39,123,792 2,784,307 7.66%
65,106,500 67,630,580 2,524,080 3.88%
4,894,000 5,425.725 531,725 10.86%
1,758,500 1,758,500 0 0.00%
8,489,900 g,971,142 1,481,242 17.45%
139,775,735 166,236,557 26,460, 822 18.93%
{19,766,787) (45.812,392) (251045,605) 131.76%
13,111,100 7,932.600 (5,178,500) -39.50%
(2.748,300) (3.102,958) (354,658) 12,gO%
10,362,800 4,829,642 (5,533,158) -53.39%
(g,403,987) (40.982,750) (31,578, 763) 335.80%
Summary of Revenues, Expenditures, and Changes in Fund Balance
General Fund
2008 09 2009-10
Audited Audited
Act uals Actuals
Fund Balance, Beg. of Year 16,153,044 2,708,319
Revenues 125,860,745 116,848,321
Expendijures (144,052,242) (132,241,823)
Net Operating Transfers In/( Out) 4,746.772 14,095,476
Adjustments
Fund Balance. End of Year 2,708,319 410,293
Detail of Fund Balance:
Reserved for deposits and prepaid iten 24,162 24,162
Reserved for inventory 19,132 19,132
Reserved for compensated absences 18,900,000 18,900,000
Unreserved:
Reserve-economic uncertainty (10%) ( 14,405,224) ( 13.224, 182)
Designated for working capital (1,829,751) (5,308,819)
Designated for equipment replacemen
Designated for generalliabilijy claims
Designated for workers compensation
Undesignated
Total Fund Balance (net) 2,708,319 410,293
2010-11
Unaudited
Actual s
410,293
123,614,051
(133.583,628)
8,377,681
(1161,603)
24,162
19,132
18,968,708
( 13,358,363)
(6.835,242)
(1.181,603)
7/23/2012
1 Of 1
REVISED
Projected End
Budget
FY 201112
( 1. 181,603)
120,008,948
(1 39,775, 735)
10,362,800
(10,585,590)
5,100
19,133
21,154,224
(13,977,574)
( 17, 786.473)
(10,585,5901
PRELIMINARY
BUDGET
FY 2012-13
(10,585,590)
120,424,165
(166.236,557)
4,829,642
(51,568.340)
5,100
19,133
23,200,000
(16,623,656)
(58,166.917)
{51,568.340)
FY2012-13 DEPARTMENT REQUESTED BUDGET
GENERAL FUND - 001
FY2012-13
2012 Projected PREUMINARY $ Increne/ %Increase/
Account Number Description 2011 Actual Amount Ending Budget OPERATING BUDGET (Decrease) (Decrease)
Department: MAYOR
Salaries
5011 Salaries perm/fulitlme 353,241 424,500 514,400 89,900 2L2%
5013 Automobile allowance 1,650 6.900 6,900
5014 Salaries temp/parttlrne 29,750
5015 Overtime 665
Total: Salaries 385,306 431,400 521,300 89 900 20.8%
Benefits
5026 PERS r e ~ r e m e n t 76,244 102,300 123,834 21,534 2.1.0%
5027 Health and life Insurance 58,760 73,300 76,300 3,000 4.1%
5028 Unemployment Insurance 910 1,400 1,500 100 7.1%
5029 Medicare 5,717 6,400 7,500 1,100 17.2%
Total: Benefits 141,632 183,400 209,134 25 734 14.0%
Total : Salaries 8o. benefits 526,938 614,800 730 434 115 634 18.8%
Maintenance and Operations
5031 MOU roncesslon
5111 Material and supplles 11,018 15,000 15,000
5122 Dues and subscriptiOns 1,507 2,000 2,000
5131 Mileage 73 500 500
5132 Meetings and conferences 17,827 25,000 25,000
5133 Education and training 728 3,000 3,000
5172 Equipment maintenance 1,000 1,000
5174 Printlng charges 2,820 4,000 4,000
5175 Postage 6,164 5,000 5,000
5176 Copy machine charges 6,682 11,500 11,500
5186 Civic and promotional 1,468 10,000 10,000
5193 Grant match (50) 4,500 4,500
Total : Maintenance and Operations 48, 237 81, 500 81,500
Contract Services
5502 Professionalfrontractual services 33,345 13,700 (13,700) -100.0%
5505 Other professional services 117
Total : Contractual Services 33,462 13, 700 (13,700) -100.0%
Internal Service Charges
5601 Garage charges 2,000 1,300 200 (1,100) -84.6%
5602 Workers compensation 6,500 4,600 7,225 2,625 57.1%
5603 Liability 4,900 4,000 4,000
5604 IT charges In-house 16,900 65,800 73,062 7,262 11.0%
5605 Telephone support 4,700 11,400 13,194 1,794 15.7%
5606 Electric 22,000 22,000
5612 Aeet charges - fuel 800 800 100 (700l -87.5%
Total: Internal Service Charves 35,800 109,900 119,781 9,881 9.0%
Capital Outlay
5703 COmmunications equipment
Total: Capital Outlay
Credit/ billables
5910 Credit - federal and state program fundi
Total : Credit/ blllables
Total: Non-Personnel Expenses 117,499 205,100 201,281 (3,819) -1.9%
Department Total: Mayor 644,437 819,900 931, 715 111,815 13.6%
7/23/2012 3:34 PM
Mayor Salary & Benefits
ANNUAL FRINGE ANNUAL
SALARY BENEFITS - UNEMPLOYM MEDICARE- SALARY AND
FUND DEPT PROG 'lo TITLE 5011 AUTO -5013 PERS EE PERSER 5027 ENT- 5028 5029 BENEFITS
001 010 0001
50% EXECUTIVE ASSISTANT TO
MAYOR (U) 35.450 2,836 6,152 5,450 100 500 50,488
001 010 0001 100% OFFICE ASSISTANT 33600 2,688 5,831 10900 100 500 53619
0001 Total 69,050 5,524 11,984 16,350 200 1,000 104,108
001 010 0065 25% MAYOR 22,350 1,725 1,788 3,879 2,725 75 350 32,892
001 010 0065 100
% ~ ~ S I S T A N T TO THE MAYOR IV
105 700 8,456 18344 10,900 300 1,500 145 200
0065 Total 128,050 1,725 10,244 22,223 13,625 375 1,850 178,092
001 010 0067 25%
ASSISTANT TO THE MAYOR Ill
(U) 20,600 3.575 2725 50 300 27,250
0067 Total 20,600 3,575 2,725 50 300 27,250
001 010 0088 50%
(U) 37,500 3,000 6,508 8,175 150 525 55,858
001 010 0068 75%
ASSISTANT TO THE MAYOR I
(U) 41,200 3 296 7,150 5 460 100 600 57,796
0068 Total 78,700 6,296 13,658 13,625 250 1,125 113,654
001 010 0107 50%
EXECUTIVE ASSISTANT TO
MAYOR (U) 35450 2,838 6152 5,450 100 500 50,488
0107 Total 35,450 2,838 6,152 5,450 100 500 50,488
001 010 0108 50%
(U) 12,500 1,000 2,169 2,725 50 175 18,619
001 010 0108 25%
ASSISTANT TO THE MAYOR I
(U) 41.200 7150 5450 100 600 54,500
0108 Total 53,700 1,000 9,320 8,175 150 775 73,120
001 010 0109 25%
(U) 20,600 3,575 2,725 50 300 27,250
0109Total 20,600 3,575 2,725 50 300 27.250
001 010 0110 50%
(U) 41,200 3,296 7,150 5,450 100 600 57,796
001 010 0110 75% MAYOR 67.050 5,175 5364 11637 8,175 225 1,050 98,676
0110 Total 108,250 5,175 8,660 18,787 13,625 325 1,650 156,472
Grand Total 514,400 6,900 34,560 89,274 76,300 1,500 7,500 730,434
:f :- - .. . ::_:_
;.; . . - . - .. - ::
. " _I. t
7/23/2012
--r
ASSIST ANT TO TiiE MAYOR I
Avianna Cerezo
MAYOR'S OFFICE
EXECUTIVE ASSIST ANT TO MAYOR
Julie Frazier-Mathews
CHIEF OF STAFF
Jim Morris
OFFICE ASSISTANT
Raymond Lomeli
I j
\. -. -.-
-
ASSIST ANT TO TiiE MAYOR In
Casey Dailey
-..:.-2..--<.. ...-:: -.'... ..

1
ASSIST ANT TO TiiE MAYOR IV
Kent Paxton
GENERAL FUND- 001
FY2012-13
2012 Projected PREUMINARY $Inaease/ % Increase/
Account Number Description 2011 Acttlal Amount Ending Budget OPERATING BUOGET (Oeaease) (Oecrease)
Department: COMMON COUNCIL
Salaries
5011 Salaries permjfulltlme 193,202 223,100 292,300 69,200 31.0%
5013 Automobile allowance 44,000 48,300 48,300
SOH Salaries temp/parttime 17,668 26,200 26,200
Total: Salaries 254,870 297,600 366,800 69, 200 23.3%
Benefits
5026 PERS retirement 40,880 56,500 74,113 17,613 31.2%
5027 Health and life insurance 97,693 123,200 119,900 (3,300) 2.7%
5028 Unemployment Insurance 622 600 900 300 50.0%
5029 Medicare 3,723 3,900 4,800 900 23.1%
Total: Benefits 142, 918 184,200 199,713 15, 513 8.4%
Total: Salaries a. benefits 397 787 481,800 566,513 84,713 17.6%
5031 MOU concessiOn
5111 Material and supplies 6,621 15,372 7,600 (7,772) 50.6%
5112 Small tools and equipment
5122 Dues and subsoiptlons 202 200 200
5142 Meetlngs and conferences Ward 1 952 4,890 3,700 (1,190) 24.3%
5143 Meetlngs and conferences Ward 2 2,245 16,439 3,700 (12,739) 77. 5%
5144 MeetJngs and conferences - Ward 3 275 20,107 3,700 (16,407) 81.6%
5145 Meetlngs and conferences Ward 4 328 10,657 3,700 (6,957) 65.3%
5146 Meetlngs and conferences Ward 5 4,071 6,442 3,700 (2,742) -42.6%
5147 Meetings and conferences Ward 6 2,136 16,806 3,700 (13,106) 78.0%
5148 Meetings and conferences Ward 7 60 8,487 3,700 (4,787) 56.4%
5172 Equipment maintenance 71 400 400
5174 Printing charges 250 1,000 1,000
5175 Postage 7,022 800 BOO
5186 CiviC and promotional 599 1,100 1,100
Total : Maintenance and Operations 33, 546 108,900 43, 200 (65,700) -60.3%
5601 Garage charges 100 200 200
5602 Workers compensation 1,300 3,700 3,825 125 3.4%
5603 Liability 7,800 7,800 7,800
5604 IT charges in-house 7,700 51,800 56,694 4,894 9.4%
5605 Telephone support 8,400 9,500 9,418 (82) -0.9%
5606 Electric 17,600 17,600
5612 Fleet charges - fuel 500 400 400
Total: Internal Service Charges 25,800 91,000 95 937 4 937 5.4%
capit a l outlay
5704 Miscellaneous equipment .2,306
Total: capital Outlay 2,306
Total : Non-Personne l Expenses 61,652 199,900 139,137 (60,763) -30.4%
Department Total: Common Council 459 440 681,700 705,650 23!950 3.50fo
7/23/2012 3:34 PM
Common Council Salary & Benefits
TOTAL ANNUAL ANNUAL
ANNUAL FRINGE UNEMPLOY SALARY
FUN SALARY BENEFITS- MENT- MEDICARE- AND
D TITLE 5011 AUTO PERS EE PERS ER 5027 5028 5029 BENEFITS
001 COUNCILPERSON 600 6,900 48 104 10,900 100 18,652
001 COUNCILPERSON 600 6,900 48 104 10,900 100 18,652
001 COUNCILPERSON 600 6,900 48 104 10,900 100 18,652
001 COUNCILPERSON 600 6,900 48 104 10,900 100 18,652
001 COUNCILPERSON 600 6,900 48 104 10,900 100 18,652
001 COUNCILPERSON 600 6,900 48 104 10,900 100 18,652
001 COUNCilPERSON 600 6,900 48 104 10,900 100 18,652
SUBTOTAL 4,200 48,300 336 729 76,300 700 130,565
001 ADMINISTRATIVE ASSISTANT TO CITY COUNCIL (U) 91,000 7,280 15,793 10,900 300 1,300 126,573
001 EXECUTIVE STAFF ASSISTANT TO CITY COUNCIL (U) 55,300 4.424 9,597 10,900 200 800 81,221
001 ADMINISTRATIVE ANALYST II 70,900 5,672 12,305 10,900 200 1,000 100,977
001 COUNCIL ADMINISTRATIVE SUPERVISOR (U) 70,900 5,672 12,305 10,900 200 1,000 100,977
SUBTOTAL 288,100 23,048 50,000 43,600 900 4,100 409,748
TOTALS 292,300 48,300 23,384 50,729 119,900 900 4,800 540,313
7/23/2012
COUNCIL OFFICE
ELECTED COUNCIL MEMBERS
EXECUTIVE STAFF ASSISTANT
TO CITY COUNCIL
~
UNDERFILLED with an
Administrative Assistant to
City Council position
Jorge Carlos
COUNCIL ADMINISTRATIVE
SUPERVISOR
Cheryl Weeks
ADMINISTRATIVE ASSIST ANT TO
CITY COUNCIL
Renee Ramey
ADMINISTRATIVE ASSIST ANT TO
CITY COUNCIL
Holly Carlile
GENERAL FUND - 001
FY201213
2012 Projected PRELIMINARY $Increase(
"'o Increase/
Acc;ount Number Description 2011 Actual Amount Ending Budget OPERATING BUDGET (Decrease) (Decrease)
Department: CITY CLERK
Salaries
sou Salories perrn/fulltme 806,908 823,000 959,500 136,500 16.6%
5013 Automobile allowance 6,600 6,800 6,900 100 1.5%
5014 SalarleS temp/parttlme 33,371 36,900 36,900
Total: Salaries 846,879 866,700 1,003,:300 136,600 15.8%
Benefits
5026 PERS retirement 169,990 202,100 225,833 23,433 11.6%
5027 Heolt!l and life Insurance 186,068 179,200 174,400 (4,800) 2.7%
5028 Unemployment insurance 2, 165 2,300 2,900 600 26.1%
5029 MediCare 10,559 12,000 14,100 2,100 17.5%
Total: Benefits 368, 782 395,900 417, 233 21,333 5.4%
Total : Salaries & benefits 1, 215,661 1, 262,600 1,420,533 157,933 12.5%
5030 PERS aedit
5031 MOU concession
5111 Material ond supplies 5,858 9,200 8,200 (1,000) 10.9%
5112 Smi!ll toots and equipment 380 2,400 800 (1,600) 66.7%
5121 Advertising 4,259 4,900 4,400 (500) 10.2%
5122. Dues and subscrlptlons 1,128 1,815 1,500 (315) 17.4%
5132 Meetlngs and conferences 1,760 2,600 3,500 900 34.6%
5133 Educatlon and training 620 1,000 380 61.3%
5171 Rentals
5172 Equipment mi!lntenance
5171 Printing charges 10,926 15,930 15,750 (180) 1.1%
5175 Postage 11,438 46,450 16,550 100 0.2%
5176 Copy mi!Chlne charges 6,081 8,800 8,800
5181 Other operating expenses 4,117 5,100 5,000 (100) 100.0%
5183 Management allowance 200 200
Total: Maintenance and Operations 75,948 98,015 95,700 (2, 315) 2.4%
Contract Services
5502 Professional/contractual services 63,786 935,900 3,600 (932,300) -99.6%
5505 Other professional services 46,476 62,000 62,000 100,0%
Total: Contractual Services 110, 262 997,900 65,600 (932,300) 93.4%
5601 Garage chilrges 100 200 300 100 100.0%
5602 Wori<ers compensation 7,900 6,100 9,300 3,200 52.5%
5603 Lloblllty 3,100 3,000 3,100 100 3.3%
5604 IT chorges In-house 90,200 100,100 96,220 (3,880) 3.9%
5605 Telephone support 2,700 6,600 6,715 llS 1.7%
5606 Electric 22,100 22,100
5612 Fleet chilrges fuel 500 500 200 (300) -60.0%
Total : Internal Servkle Charves 104,800 138,600 137 935 ,665} -0.5%
Capital Outlay
5702 Computer equipment 380 700 700 100.0%
TotaJ: CaphaiOutlay 380 700 700 100.0%
Total: Non- Personnel Expenses 291, 390 1,235,215 299,935 (935,280) 75.7%
Department Total: City Clerk 1,507,051 2, 497,815 1,720,468 (777,347) 31.1%
7/23/2012 3:34PM
Oty of Son Bernordino
City Cieri< S.lory C. Benefits
TOTAL ANNUAL ANNUAL TOTAL
TOTAL ANNUAL AUTO FRINGE UNEMPLO ANNUAL
ANNUAl SPECIAL ALLOWANC BENEFITS YMENT MEDICARE SALARY AND
FUND PROG
"
TITlE SALARY 5011 PAY SOU E 5013 PER$ EE PERS ER 5027 5028 5029 BENEFITS
001 0001 80% OTY CLERK (U) 108,S60 S,520 18,841 8,720 320 1,680 143,641
001 0001 9S% EXECUTIVE ASSISTANT TO DIRECTOR (U) 52, S3S 4,203 9,117 10,3S5 190 760 77,160
001 0001
1S"
SENIOR CUSTOMER SERVICE REPRESENTATM (U) 6,46S S17 1,122 1,635 IS 90 9,844
001 0001 90% ASSISTANT 0TY O.ERk (U) 74,160 12,870 9,810 180 1,080 98,100
001 0001 90% DEPUTY OTY ClERK (U) 60,7SO 4,860 10,543 9,810 180 900 87,1143
001 0001 S% RECORDS MANAGEMENT SPECIAUST (U) 2,90S 232 504 545 10 40 4,237
0001 Toto! 30S, 37S 5,520 uu 52,998 40,175 195 4,550 420,025
001 0009 10% CITV CLERK (U) 13,S70 690 2, 3S5 1,090 40 210 17,955
001 0009 5% DEPUTY CITV ClERK (U) 3 375 270 586 545 10 so 4 836
0009Total 16,945 690 270 2,941 1,63S so 260 22,791
001 0010 5% OTY ClERK (U) 6,785 345 1,178 545 20 105 8, 978
001 0010 25% SENIOR CUSTOMER SERVICE REPRESENTATIVE (U) 10,775 862 1,870 2,725 25 150 16,407
001 0010 5% ASSIST ANT OTY CLERK (U) 4,120 715 545 10 60 5,450
0010 Toto I 21,610 345 162 3,763 3,115 55 315 30,835
001 oou
5"
CITV ClERK (U) 6,785 345 1,178 545 20 lOS 8,978
001 0011 S% EXECUTIVE ASSISTANT TO DIRECTOR (U) 2,765 221 480 545 10 40 4,061
001 0011 60% SENIOR CUSTOMER SERVIa REPRESENTATIVE (U) 25,860 2,069 4,488 6,540 60 360 39,377
001 0011 S% ASSISTANT OTY CLERK (U) 4,120 715 545 10 60 S,450
001 0011
5"
DEPUTY CITY ClERK (U) 3,375 270 586 545 10 so 4, 836
001 0011 95% RECORDS MANAGEMENT 5PEOAUST {U) SS,195 4,416 9,S79 !0,3S5 190 760 80,49S
0011 Totol 91,100 345 6,976 17,025 19,075 300 1,37S 143,196
001 0012 100% BUSINESS REGISTRATION INSPECTOR (U) S2,600 4,208 9,129 10,900 200 800 77,837
001 0012 100% BUSINESS REGISTRATION ACCOUNTING TECHNICIIIN (U) 50,000 4,000 8,678 10,900 200 700 74,478
001 0012 100% BUSINESS REGISTRATION INSPECTOR (U) S2,600 4,208 9,129 10,900 200 BOO 77,837
001 0012 100% INSPECTOR (U) S2,600 4,208 9,129 10,900 200 800 77,837
001 0012 100% BUSINESS REGISTRATION INSPECTOR (U) S2,600 4,208 9,129 10,900 200 800 77,837
001 0012 100% REGISTRATION MANIIGER (U) 82,400 6,592 14,301 10_,900 200 1, 200
001 0012 100% BUSINESS REGISTRATION REPRESENTATIVE (U) 43,100 3,448 7;480 10,900 100 600 65,628
001 0012 100% BUSINESS REGISTRATION REPRESENTATIVE (U) 43,100 3,448 7,480 10,900 100 600 65,628
001 0012 100% BUSINESS REGISTRATION REPRESENTATIVE (U) 43,100 3,44B 7,480 10,900 100 600 65,628
001 0012 100% SENIOR REGISTRATION REPRESENTATIVE (U) 4S,300 3, 62.4 7,862 10,900 100 700 68,486
OOUTotJI Sl7,400 U,392 19,795 109,000 1,600 7,600 766,717
GrndTotJI 6,900 S9,3U 166,521 174,400 2,900 14,100 1,383,633
:
- 11
DEPUTY CITY CLERK
Linda Sutherland
ASSIST ANT CITY CLERK
Sabdi Sanchez
SR. CUSTOMER SERVICE REP.
Valerie Montoya
7/23/2012
CITY CLERK
BUSINESS REGISTRATION
ACCOUNTING TECHNICIAN
Barbara Goldsworthy
SR BUSINESS REGISTRATION
CUSTOMER SERVICE REP.
Regina Guerrero
Allen
Natalie Martinez
BUSINESS REGISTRA TJON
Melody Gutierrez
EXECUTIVE ASSISTANT TO
DIRECTOR
Vacant
INSPECTOR
Vanessa Barajas
INSPECTOR
Vacant
INSPECTOR
Elveida
INSPECTOR
Victor Aleman
RECORDS MANAGEMENT SPECIALIST
Jacqueline Shook
FY2012- 13 DEPARTMENT REQUESTED BUDGET
GENERAL FUND - 001
FY2012 13
2012 Projected PREUMINARY $Increase/ % Inaease/
Department: CITY TREASURER
Salaries
5011 Salaries permffulltfme 112,506 110, 100 124,100 14,000 12.7%
Total: Salaries 119, 106 117,000 131,000 14,000 12.0%
Benefits
5026 PERS retirement 24,030 27,900 30,900 3,000 10.8%
5027 Healttl and life Insurance 39,200 33,600 32,700 (900) -2.7%
5028 Unemployment l'lSUrllllCI! 266 400 400
5029 Medicare 959 1,700 1,900 200 11.8%
Total: Benefits 64455 63,600 65 900 2,300 3.6%
Total: Salaries It benefits 183,561 180,600 196,900 16,300 9.0%
5031 MOU concession
5111 Material and supplies 995 1,100 1,100
5112 Small tools and eq.Jipment 300 300
5122 Dues and subsaiptlons 756 1,300 1,300
5171 Rentals
5172 Equipment maintenance 4,155 4,500 5,066 566 12.6%
5174 Printing dlarges 39 300 300
5175 Postage 35 200 200
5176 Copy machine dlarges 1,092 900 900
Total: Maintenance and Operations 8, 345 11,300 11,866 566 5.0%
Controoct Services
5502 Professional/contractual services 3,119 4,400 4,400
Total: Controoctual Services 3, 119 4,400 4,400
5602 WOfl\ers compensation 1,400 2,100 900 (1,200) -57.1%
5603 Liability 1,000 1,000 1,000
5601 IT charges in-house 5,000
5605 Telephone support 100
5606 Electric 11,000 11,000
Total: Internal Service Charves 7,500 14,100 12,900 (1,200) 8.5%
Total: Non-Personnel Expenses 18,963 29, 800 29,166 (634) 2.1%
Oepartment Total: City Treasurer 202,524 210,400 226,066 15,666 7.4%
7/23/2012 3:34PM
City Treasurer Salary & Benefits r;------------------------ --------------------....,
TOTAL ANNUAL
TOTAL ANNUAL ANNUAL AUTO PERS PERS FRINGE TOTAL ANNUAL
ANNUAL SPECIAL PAY ALLOWANCE EMPLOYEE EMPLOYER BENEFITS UNEMPLOY MEDICARE SALARY AND
FUND TITLE SALARY 5011 5012 5013 PORTION PORnON 5027 5028 5029 BENEFITS
001 CITY TREASURER 24,000 6,900 1,920 4,165 10,900 100 400 48,385
001 DEPUTY CITY TREASURER (U) 61,100 4,888 10,038 10,900 200 900 88,026
001 TREASURY ASSISTANT 39,000 3,120 6,768 10,900 100 600 60,488
U4,100 6,900 9,928 20,972 32,700 400 1, 900 196,900
7/23/2012
TREASURER'S OFFICE
DEPUTY CITY TREASURER
Palupe Iosefa
TREASURY ASSIST ANT
Vacant
GENERAL FUND - 001
FY2012-13
2012 Projected PRELIMINARY $Increase/ %Increase/
Account Number Desaiption 2011 Actuill Amount Ending Bodget OPERATING BUDGET (Deaease) (Deaease)
Department: CITY ATTORNEY
Salaries
5011 Salaries perm/fulklme 1,884,727 1,776,200 1,933,400 157,200 8.9%
5014 Salaries temp/parttime 173,558 173,000 265,160 92,160 53.3%
5015 Overtime 6,554 7, 100 7,100
Total : Salaries 2, 071,439 1,963, 200 2,212,560 249, 360 12.7%
Benefits
5026 PERS retiremmt 447,500 45M30 8,930 2.0%
5027 Health and life Insurance 215,288 229,400 207,100 (22,300} -9.7%
5028 Unemployment Insurance 5,728 5,100 6,100 1,000 19.6%
5029 MediCare 30,225 26,000 28,200 2,200 8.5%
Total: Benefits 590,583 708,000 697,830 (10,170) -1.4%
Total: Salaries & benefits 2,662,022 2,671, 200 2,910,390 239, 190 9.0%
5031 MOU coocesslon
Sill Material and supplies 17,321 12,907 16,000 3,093 21.0%
5112 Small tools and equipment 6,768 3,007 1,200 (1,807)
5121 Advertising 2,485 5,800 4,300 (1,500) -25.9%
5122 0ues and subscrfptions ll,576 6,863 14,000 7,137 104.0%
5123 library books 70,769 66,976 75,000 12.0%
5131 Mileage 1,000 300 (700) -70.0%
5132 Meetings and ronferences 1,469 3,600 3,000 (600) -16.7%
5133 Education and training 1,185 7,272 10,500 3,228 44.4%
5152 Gas charges
5171 Rentals 8,490 8,318 6,300 (2,018) -24.3%
5172 Equipment maintenance 4,106 3,457 9,000 160.3%
5174 Printing charges (351) 4,666 6,000 1,334 28.6%
5175 Postage 8,566 6,882 7, 100 218 3.2%
5176 Copy machine charges 8,060 7,134 11,100 3,966 55.6%
5177 Litigation expenses 262,890 475,329 421,376 (53,953} -11.4%
5183 Management allowance 474 593 600 7 1.2%
Total: Maintenance and Operations 403,808 613,804 585,776 (28,028) -4.6%
Contract Services
5502 Prol'esslonaVcootractual services 5,539 18,927 25,727 6,800 35.9%
5503 Litigation - outside attorneys 982,137 1,048,165 1,345,376 297,211 28.4%
5505 Ottler professiOnal services 420 454 454
Total: Contractual Services 988, 095 1,067,546 1,371, 557 304, 011 28.5%
Internal service Charges
5601 Garage chaf9E!S 2,200 5,100 5,253 153 3.0%
5603 Llabllity 9,900 9,800 10,094 294 3.0%
5604 IT charges In-house 7,400 23,700 24,411 711 3.0%
5605 Telephone support 4,700 8,400 8,652 252 3.0%
5606 Electric 22,100 22,763 663 3.0%
5612 Fleet charges - fuet 5,000 5,500 5,665 165 3.0%
Total: Internal Service Charges 41,600 86, 100 88,683 2,583 3.0%
Capital Outtay
5702 Computer equipment 2,500 2,500
5704 Miscellaneous equipment 700 700
Total: Capital Outtay 3, 200 3,200
Debt Service
5803 Lease payments
Total: Oebt Service
Total: Non- Pef'SOnnel Expenses 1,433,503 1,770,650 2,049, 216 278,566 15. 7AI
OepartmentTotal: City Attorney 4,095,525 4,441,850 4,959,606 517,756 11. 7%
7/23/2012 3:34 PM
Oty of San Bernadino
City Attorney Salary & Benefits
UN EMPLOY TOTAL ANNUAL
TOTAL ANNUAL PERS EMPLOYEE PERS EMPLOYER ANNUAL FRINGE MENT MEDICARE SALARYANO
FUND TITLE SALARY 5011 AUT05013 PORTION PORTION BENEFITS 5027 5028 5029 BENEFITS
001 DEPUTY CITY ATTORNEY II(U) 105, 700 8 , ~ S 6 18,344 10,900 300 1,500 145,200
001 ADMINISTRATIVE ANALYST !(FLEX) 61,100 4,888 10,604 10,900 200 900 88,592
001 CITY ATTORNEY AOMINSTRATIVE SUPERVISOF 70,900 5,672 12,30S 10,900 200 1,000 100,977
001 DEPUTY CITY ATTORNEY IV (U) 129,100 22,40S 10,900 400 1, 900 164,70S
001 DEPUTY CITY ATTORNEY IV (U) 129, 100 10,328 22,405 10,900 400 1,900 175,033
001 SENIOR ASSISTANT CITY ATTORNEY (U) 157,600 12,608 27,351 10,900 500 2.300 2U,lS9
001 SENIOR DEPUTY CITY ATTORNEY (U) 13S.700 10,856 23,551 10,900 400 2,000 183,407
001 SENIOR ASSISTANT CITY ATTORNEY (U) 157,600 12,608 27,3S1 10,900 500 2, 300 211,259
001 EXECUTIVE ASSIST ANT TO THE CITY ATTORNE' 67,500 5,400 11,715 10,900 200 1,000 96,71S
001 LEGAL SECRETARY II (U) 55,300 4,424 9,597 10,900 200 800 81,221
001 DEPUTY CITY ATTORNEY Ill (U) 116,800 9,344 20,271 10,900 400 1,700 1S9,415
001 LEGALSECRET ARY II (U) 55,300 4,424 9,597 10,900 200 800 81,221
001 CITY ATTORNEY (U) 202,200 6,900 16,176 35,092 10,900 600 3,000 274,868
001 CITY ATTORNEY INVESTIGATIONS SUPERVISOF 91,000 1,280 15,793 10,900 300 1,300 126,S73
001 LEGAL SECRETARY II (U) 55,300 4 , ~ 2 4 9,597 10,900 200 800 81,221
001 DEPUTY CITY ATTORNEY I (U) 100,600 17,459 10.900 300 1, 500 130,759
001 ASSISTANT CITY ATTORNEY (U) 142,600 24,748 10,900 400 2,100 180,748
001 LEGAL SECRETARY I (U) 50,000 8,678 10,900 200 700 70,478
001 LEGAL SECRETARY I (U) 50,000 4,000 8,678 10,900 200 100 74,478
1,933,400 6,900 120,888 33S,542 207,100 6, 100 28,200 2.63!,130
1,933,400 6,900 uo,sss 335,542 207, 100 6,100 28,200 2,638,130
GENERAL FUND - 001
FY201213
2012 Projected PRELIMINARY 0,1, Increase/
Department: GENERAL GOVERNMENT & DEBT SERVICE
Personnel

5011 Salaries perm/fulltime 31,991 160,800 500,000 339,200 21Q.9%
5015 Overtime 30,819
Total: Salaries 62,809 160,800 500,000 339,200 210.9%
Benefits
5021 PERS retirees health 118,906 600,000 6,658,000 6,058,000 1009.7%
WORK COPM WORKERS' COMP UNFUNDED PORTION 219 3,269,239 3,269,239 100.0%
GEN UABIUlY GEN UABIUlY UNFUNDED CURRENT P 2,735 1,920,071 1,920,071 100.0%
CASH OUTS CASHOUTS HISTORICAl AVERAGE 576 3,153,175 3,153,175 100.0%
Medicare
Total: Benefits 452,466 600, 000 18, 300,485 17, 700,485 2950.1%
Total: Salaries a. benefits 515,275 760,800 18,800,485 18,039,685 2371.1%
5030 PERS credit
5031 MOU concession
5032 Reimbursed nonhealth benefit (21,885)
5111 Material and supplies 8,983 5,000 5,000
5122 Dues and subscriptions 121,861 125,000 125,000
5133 Education and training 3,215
5174 Printing dlarges 4,349 7,000 7,000
5175 Postage 1,157
5184 Low inrome rebates 836 1,000 1,000
5185 Fine art funding 133,500 133,500 133,500
5186 CiviC and promotional 166,462 223,500 223,500
Total: Maintenance and Operations 418,508 495,000 495,000
Contract Services
5502 ProfessiooaVcootractuai serviCes 1,129,446 3,448,700 1,296,100 (2,152,600) 62.4%
various PhOne switdl and network !nfrastnKWn 564,380 564,380 100.0%
5505 Other professiooal services 202,700 200,000 200,000
Total: Contractual Services 1,332, 146 3,648,700 2,060,480 (1,588,220) 43.5%
Debt Service
5803 lease payments 2,071,832 1,758,500 1,758,500
Total : Debt Service 2,071,832 1, 758,500 1,758, 500
Total: Non-Personnel Expenses 1,750,654 4, 143,700 2,555, 480 (1,588,220) 38.3%
Department Total: General Government 2,265,929 4,904,500 21, 355,965 16, 451,465 335.4%
Department Total: Debt Service 4,102, 847 1,758,500 1,758, 500
7/23/2012 3:34PM
GENERAL FUND- 001
FY201213
2012 Projected PREUMINARY $Increase/ % Increase/
Account Number Description 2011 Actual Amount Ending Budget OPERATING BUOGET (Oecrease) (Oecrease)
Department: CITY MANAGER
Personnel
Salaries
5011 Salaries perm/fulltlme 825,992 848,000 1,002,986 154,986 18.3%
5012 Special salaries (53,600) 11,040 64,640 -120.6%
5013 Automobile allowance 17,370 19,600 18,555 (1,045) -5.3%
5014 Salaries temp/parttlme
5015 Overtime
5016 Force account labor
5018 Vacation pay 13,882
Total: Salaries 857,245 814,000 1,032,581 218,581 26.9%
Benefits
5024 PERS retirees health
5026 PERS retirement 156,9n 217,100 200,123 (16,977) -7.8%
5027 Healt:ll and life Insurance 81,239 89,600 91,233 1,633 1.8%
5028 Unemployment Insurance 2,462 2,600 2,973 373 10%
5029 Medicare 11,938 12,800 14,865 2,065 16.1%
Total : Benefits 252,616 322, 100 309,194 (12,906) -4.0%
Total : Sal;aries It benefits 1, 109, 861 1, 136,100 1,341, 775 205,675 18.1%
M;aintenancll! and Operations
5121 Advertising
5122 Dues and subsoiptions 6,000 6,000
5133 Educatbl i!l1d training 392 500 500
5174 Printing charges 5,345 5,000 5,000
5175 Postage 633 500 500
5176 Copy machine charges 3,9H 6,000 6,000
5181 Other operating expenses 1,000 1,000
5182 Bad debts/uncollectible accounts
5183 Management allowance 600 600
5184 Low Income rebates
5199 Depredation expense
Total: Maintenance ;and Operations 36,165 34,600 34,600
Contract Services
5502 Professlonal/c:ontnlctual services 6000 6000
Total : Contractual Services 2,560 6,000 6,000
5601 Garage charges 400
5602 Workers compensat1on 3,800 4,700 7,625 2,925 62.2%
5603 Llabillty 7,300 7,300 7,300
5604 IT charges In-house 16,800 65,700 61,254 (4,446) -6.8%
.5606 Eledrlc: 22,000 22,000
5612 Fleet charges fuel 100
Total: I nternal Service Charges 31,000 105,300 102,943 (2,357) -2.2%
7451 Transfers out
Tot;al: Transfers Out
Total: Non-Personnel Expenses 69,725 145,900 143,543 (2,357) -1.6%
Department Total: City Manager 1, 119,586 1, 282,000 1,485, 318 203,318 15.9%
7/23/2012 3;34 PM
City Managers' s Office Salary & Benefits
FUND
" ll1U
001 100 0001
001 100 0001
001 100 0001
001 100 0001
70% ASSISTANT CllY MANAG[R (U)
75" ASSISTANT 10 CITY MANAGER (U)
72'J' CITY MANAGER (U)
leo% EXECUTIVE ASSISTANT TO THE CITY
MANAGER IU)
001 100 0001 75% MANAGEMENT ANALYST II/ASSISTANT OF
TtiE CllY MANAGER (U)
001 tOO 0001 75" MANAGEMENT ANAL'IST II/ASSISTANT Of
THE CITY MANAGER lUi
0001 Totol
001 100 0013 25% ADMINISTRATIVE ASSISTANT TO CITY
MANAGER
001 100 0013 10% ASSISTANT CITY MANAGER (U)
001 tOO 0013 5" OTY MANAG(R (U)
001 100 0013 leo% MANAGER Of COMMUNICATIONS
0013 Toto!
001 100 0014 25" ADMINISTRATIVE ASSISTANT 10 CllY
MANAGER
001 100 0014 IS" ASSISTA,.,T CITY MANAGER (U)
001 tOO 0014 5" OTY MANAGI:R (U)
0014Toul
001 tOO 0111 10% OTY MANAGER (U)
001 100 0111 50% COMMUNITY RELATIONS
SUPRV150R/ASST 10 THE CM
001 100 0111 25% MANAGEM ENTANALVSTII/ASSISTANTOf
THE CITY MANAGER lUI
001 tOO 0111 100% NEIGHBORHOOD 5ERVIC(5
COORDINATOR/ASSISTANT TO TtiE CITV
MANAGER
0111 Totlll
Ill 100 0016 SO% ADMINISTRATIVCASSI5TANTTOCITY
MANAGER
Ill 100 0016 25" MANAGEMENT ANALYST II/ASSISTANT OF
THE CITY MANAGER (U)
111 100 0016 25% ASSISTANT TO CITY MANAGER (U)
0016Tohl
119 100 0013 100% sa DIRECT CALL TAKER
119 100 0013 100% SB DIRECT CALL TAKER (BILINGUAL)
119 100 0013 2 1% 58 DIRECT CALL (BILINGUAL)
0013Tohl
119 100 0014 5" ASSISTANT CITY MANAGER (U)
119 100 0014 8% CITY MANAGER (U)
119 100 0014 100% PROJECT MANAGER/ASSISTANT OFTHE
CITY MANAGER
0014 Toto!
630 100 0013 SO% COMMUNITV RELATIONS
SUPERIIlSOR/ASST TO TtiE CM
630 100 0013 leo% S8 DIRECT CALL TAKER (BILINGUAL)
630 100 0013 79% 58 DIRECT CAU TAKER (II UNGUAL)
630 100 0013 100% SENIOR Sa DIRECT CALL TAKER
630 100 0013 100% SENIORS& DIRECTCALLTAKER
0013 Total
Total
GENERAL FUND
ANNUAL SAlARY SPECIAL PAY
son
138,040
19,275
207,936
70,900
53,175
53,175
602,501
12,500
19,720
14,440
129.100
17S 760
12,500
29,580
)4 440
56 520
28,880
39,200
17,725
82,400
168,205
2S,OOO
17,725
76425
69150
39,000
39,000
8 190
86190
41,412
23,104
91,000
155,516
39,200
39,000
45,300
30,810
45,300
199,610
1,513,4S2
U)()Z,Ut
sou
8,640
8,640
600
600
600
600
1,200
1.200
960
960
u,ooo
AUTOS013
4,830
5,400
10.230
690
375
5,100
6165
1,035
375
1410
750
7SO
5,17S
600
5,775
24,330
H.S55
PERS EE
17,326
17.326
1,000
1,203
2 203
1,000
1203
2 203
2,406
21<106
2,000
2 000
1,925
1,925
28,064
21,p2
PERS ER
23,957
1.3,758
37,587
12,305
9,229
9,229
106,064
2,169
3,4 22
2,610
22.405
30607
2,169
5,134
2 610
9 913
5,220
6,803
3,076
14,301
29MQ
4,339
3,076
4,586
12001
6,768
6,768
1421
1.4 958
7,187
4,176
1S,793
27,156
6,803
6,768
7.862
5,347
7 862
34,642
264,742
1ZS,!f4
ANNUAL
FRINGE TOTAL ANNUAL
BENEfrTS UNEMPLOYM MEDICARE SALARY AND
S027
7,630
8,175
7,848
10,900
8, 175
8,175
S0,903
2,725
1,090
545
10 900
15260
2,725
1,635
545
490S
1,090
.S,4SO
2,725
10,900
20.16S
5,4SO
2,725
2725
10900
5,900
5,900
1 239
13 039
2,289
872
10,900
14,()61
5,4SO
5,900
5,900
4,661
S,900
27,811
157,044
ENT S021
420
225
648
200
150
150
1.793
50
60
45
400
555
so
90
45
115
90
100
so
200
100
so
75
225
100
100
21
221
126
72
300
491
100
100
100
79
100
479
4,396
liZ!
S029
2,100
1, 125
3,240
1,000
750
750
1,965
175
300
225
1900
2 600
175
450
225
150
450
550
250
1,200
2.450
350
250
37S
975
600
600
126
1 326
630
360
1,300
2,290
sso
600
700
474
700
3,024
22,480
Iff'S
BENEFrTS
176,977
102.558
288,625
95,305
71,479
71,479
106,U2
18,619
25,282
20,043
169,805
233 7SO
18,619
37,924
20043
76 586
40,087
52,103
23,826
109,001
37,239
23,826
34,186
95 251
52,3611
52,368
10 997
11S734
56,819
32,069
119,293
201,112
52,103
52,368
59,862
41,371
59862
265,566
2,026,501
7/23/2012
CITY MANAGER'S OFFICE
ASSIST ANT CITY MANAGER
Vacant
NEIGHBORHOOD SERVICES
COORDINATOR/ ASSIST ANT OF THE
CITY MANAGER
Vacant
COMMUNITY RELATIONS
SUPERVISOR/ I ASSISTANT OF THE
CITY MANAGER
Rebekah Kramer
SB Direct Call Taker (Bilingual)
Veronica Vejar
FlorMuriUo
Elizabeth Mora
Martha Barajas
SB Direct Call Taker
Christy Yacona
EXECUTIVE ASSIST ANT TO
CITY MANAGER
TanyaRomo
ASSISTANT TO TilE CITY
MANAGER
Teri Baker
CDBG PROJECT MANAGER/
ASSIST ANT OF THE CITY MANAGER
Brandon Mims
MANAGEMENT ANALYST W
ASSIST ANT OF THE CITY MANAGER
Heidi Aten
ADMINISTRATIVE ASSISTANT TO
CITY MANAGER
Rebecca Garcia
GENERAL FUND - 001
FY2012 13
2012 Projected PREUMINARY $Increase/ % Incruse/
Account Number Description 2011 Actual Amount Ending a..d9et OPERATING BUDGET (Decrease} ( Decrease}
Department: HUMAN RESOURCES
Petwnnel
salaries
5011 Salaries perm/fulltime 303,119 308,200 433,250 125,050 40.6%
5012 Special salaries
5013 Automobile allowance 3,960 4,200 4,140 (60) 1.4%
5014 Salaries temp/ parttime 32,757 20,000 20,000
5015 Overtime 24
5016 Forte aa::.ount labor
5018 Vaattlon pay
Total : Salaries 339,860 332, 400 457,390 124,990 37.6'Va
Benefits
5026 PERS retirement 64,680 n,8oo 105,865 28,065 36.1%
5027 Health and life insurance 40,106 47,000 52,270 5,270 11.2%
5028 UnemplOyment insurance 1,021 1,000 1,220 220 22.0%
5029 Medicare 3,810 4,600 6,360 1,760 38.3%
Total: Benefits 109,618 130, 400 165,715 35,315 27.1 %
Total: Salaries & benefits 449, 478 462,800 623,105 160, 305 34.6%
5030 PERS credit
5031 MOU concession
5032 Reimbursed nonhealth b e n e f ~
5111 Material and supplies 2,965 3,800 4,300 500 13.2%
5112 Small tools and equipment
5113 Motor fuel and lubricants
5114 Raw foods
5120 Media expense
5121 Advertising 200 8,000 7,000 (1,000) 12.5%
5122 Dues and subsaiptlons 2,281 2,900 3,700 800 27.6%
5123 Utxary bool<s
5129 Street sweepers lP
5131 Mileage
5132 Meetings and conferences 2,400 2,400
5133 Education and training 2,489 3,800 3,700 (100) -2.6%
5172 EQuipment maintenance 128 500 500
5173 Outside vehicle maintenance
5174 Printing charges 1,654 6,200 6,000 (200) -3.2%
5175 Postage 1,129 2,000 2,000
5176 Copy mach lne ctlarges 1,773 2,500 2,500
5183 Management allowance 103 600 600
5199 Deprecation expense
Total: Mai ntenance and Operations 12,722 32,700 32,700
Contract Services
5505 Other professional serllices 19,970 10,000 10,000
5506 Landscape contracts
5507 Facilities 5e!Vices
Total : Contractual Servlc>es 19, 970 10, 000 10,000
5601 Garage ctlarges
5602 Woricers oompensatlon 3,000 5,200 2,585 (2,615) -50.3%
5603 Liability 9,000 7,100 7,100
5604 rr charges ln-hoo5e 9,000 64,800 71,865 7,065 10.9%
5606 Electric 22 000 22000
Total: Internal Service Charges 26, 200 108,800 112,628 3,828 3.5%
Total: Non-Personnel Expenses 58, 893 151,500 155, 328 3,828 2.5%
Department Total : Human Resources 508,371 614,300 778, 433 164, 133 26.7%
7/23/2012 3:34PM
Human Resources Salary & BenefiU
TOTAl ANNUAl
ANNUAl AUTO I
I
ANNUAl TOTAL ANNUAL
TOTAL ANNUAL SPECiAl PAY AllOWANCE- FRINGE UNEMPlOY MEDICARE- SALARY AND
FUND
"
TTTlE SALARY - 5011 -5012 5013
001 110 0001 20% DIRECTOR OF HUMAN RESOURCES (U) 22,220
001 110 0001 60% EXECUTIVE ASSISTANT TO DIRECTOR (U) 29,980 1,380 2,398 5,203 2, 180 100 460 41,701
001 110 0001 20% HUMAN RESOURCES DIVISION MANAGER 33,180 2,654 5,7S8 6,540 uo 480 48,733
0001 f , 100% 85,380 1,380 6,830 14,818 10,900 280 1,260 120,848
001 110 0054 20% DIRECTOR OF HUMAN RESOURCES (U) 29,980 1,380 2,398 5,203 2,180 100 460 41,701
001 110 0054 40% HUMAN RESOURCES ANALYST 29,840 2,387 5,179 4,360 80 440 42,286
001 110 OOS4 60% HUMAN RESOURCES ANALYST 44,760 3,S81 7,768 6,540 120 660 63,429
001 110 0054 40% HUMAN RESOURCES DIVISION MANAGER 44,440 3,555 7,713 4,360 120 640 60,828
001 110 0054 50% HUMAN RESOURCES TECHNICIAN 22,650 3,931 2,950 so 350 29,931
0054 T 210% 171,670 1,380 11,922 29,793 20,390 470 2,550 238,175
001 110 0055 20% DIRECTOR OF HUMAN RESOURCES (U) 29,980 1,380 2,398 5,203 2, 180 100 460 41,701
001 110 0055 60% HUMAN RESOURCES ANALYST 44,760 3,581 7,768 6,540 120 660 63,429
001 110 0055 40% HUMAN RESOURCES ANALYST 29,840 2,387 5,179 4,360 80 440 42, 286
001 110 0055 40% HUMAN RESOURCES DIVISION MANAGER 44,440 3,555 7,713 4,360 120 640 60,828
001 110 0055 50% HUMAN RESOURCES TECHNICIAN 27,180 4,717 3,540 so 350 35,837
0055 Tt 210% 176,200 1,380 11,922 30,580 20,980 470 2,550 244,081
629 110 0056 50% ADMINISTRATIVE ASSISTANT 21,550 1,724 3,740 2,950 so 300 30,314
629 110 OOS6 20% EXECUTIVE ASSISTANT TO DIRECTOR (U) 11,060 885 1,919 2, 180 40 160 16,244
629 110 OOS6 SO% RISK DIVISION MANAGER 55,550 4,444 9,641 5,4SO 150 800 76,035
629 110 0056 100% SAFElY OFFICER 82,400 6,592 14,301 10,900 200 1,200 11S,593
Toai Uabillty 200,540 1,380 16,043 34,804 23,660 540 2, 920 279,887
678 110 0057 SO% ADMINISTRATIVE ASSISTANT 21,SSO 1,724 3,740 2,950 50 300 30,314
678 110 OOS7 20% EXECUTIVE ASSISTANT TO DIRECTOR (U) 11,060 88S 1,919 2,180 40 160 16,244
678 110 0057 SO% RISK DIVISION MANAGER 44,440 3,S55 7,713 5,450 lSO 800 62,108
678 110 0057 100% SENIOR WORKERS' COMPENSATION ADJUSTER 78,400 6,272 13,606 10,900 200 1,100 110,478
678 110 OOS7 100% WORKERS' COMPENSATION ADJUSTER 70,900 5,672 12,305 10,900 200 1,000 100,977
678 110 OOS7 100% WORKERS' COMPENSATION TECHNICIAN 47,600 3,808 8,261 5,900 100 700 66,369
678 110 OOS7 100% WORKERS' COMPENSATION TECHNICIAN 47,600 600 3,856 8,36S 5,900 100 700 67,121
Toal Workers Compensation 351,530 600 1,380 28,170 61,112 46,360 940 s,220 495,313
Grand ' 1300% 985,320 600 6,900 74,887 171, 106 122,290 2,700 14,500 1,378,104
General Fund Total 433,250 4, 140 30,674 75,191 S2,270 1,220 6,360 603,104
7/23/2012
HUMAN RESOURCES DEPARTMENT
HUMAN RESOURCES DMSION
MANAGER
Diana Leibrich
HUMAN RESOURCES ANALYST
David Roberts
Helen Tran
HUMAN RESOURCES
TECHNICIAN
Angelica Gonzales
EXECUTIVE ASSIST ANT
TO DIRECTOR
Linda Wynn
RISK DMSION MANAGER
Rhonda Haynes
SAFETY OFFICER
Steve Dokken
SAFETY OFFICER (Pff)
Vacant
SENIOR WORKERS'
COMPENSATION ADJUSTER
Gloria Alarid
WORKERS' COMPENSATION
ADJUSTER
Ambrose Kamara
WORKERS' COMPENSATION
TECHNICIAN
Grace Jimenez
Lorena Doswell
ADMINISTRATIVE ASSISTANT
Michelle Wilkerson
GENERAL FUND - 001
FY2012-13
2012 Projected PRELIMINARY $ Increase/ %Increase/
Account Number Desai ptlon 2011 Actual Amount Ending Budget OPERATING BUDGET {Decrease) (Decrease)
Department: FINANCE
Personnel
Salaries
5011 Salaries perm/fulltlme 950,192 1,039,900 1,097,151 57,251 5.5%
5012 Special salaries 1,800 !,BOO 1,740 (60) -3.3%
5013 Automobile allowance 10,698 12,100 11,&13 (457) -3.8%
5014 Salaries temp/parttime 29,820 50,000 (50,000) -100.0%
5015 Overtime 1,471 500 (500) -100.0%
Total: Salaries 997,746 1,104,300 1,110,534 6,234 0.6%
Benefits
5024 PERS retirees healtt1
5026 PERS retirement 203,414 257,000 252,668 (4,332) 1.7%
5027 Health and life insurance 126,990 145,300 139,129 (6,171) -4.2%
5028 Unemployment insurance 2,997 3,200 3,372 172 5.4%
502.9 Medicare 11,357 15,200 16,349 1,149 7.6%
Total: Benefits 344, 758 420,700 411,518 (9, 182) -2.2%
Total: Salaries II& benefits 1,342,504 1, 525,000 1, 522,052 (2,948) -0.2%
5112 Small tools and equipment 285 2,000 2,000
5121 Advertising 2,897 2,600 2,600
5122 Oues and subsaiptions 2,329 2,300 2,300
5133 Education and training 200 200
5171 Rentals
5174 Printing charges 2,580 9,400 9,400
5175 Postage 6,006 8,185 8,200 IS 0.2%
5176 Copy madline charges 4,521 4,500 4,500
5181 Other operating expenses
5182 Bad debts/uncollectible aa:ounts
5199 DepredatiOn expense
Total: Maintenance and Operations 30, 225 45, 185 45,200 15 0.0%
Contract Services
5502 ProfesslonaVcootractual services 1,000 1,000
5503 Utigatlon - ootslde attorneys
5504 construction
5505 Other professional services 3,349 13,100 1,000 (12,100) -92.40,!,
5507 Facilities services
Total: Contractual Services 3,349 14,100 2,000 (12, 100) -85.8%
5601 Garage charges
5602 Workers compensatlon 12,000 8,700 12,700 4,000 46.0%
5603 Liability 9,000 9,000 9,000
5604 IT charges in-house 504,600 2&1,900 181,660 (83,240) -31.4%
5605 Telephone support 1,200 5,600 6,485 885 15.8%
5606 Electric 22,000 22,000
5611 Fleet charges - lease payments
5612 Fleet charges - fuel
Total: Internal Service Charges 526,800 310,200 231,845 (78,355) -25.3%
Capital Outlay
5702 Computer equipment 700 (700) -100.0%
5720 land
Total: Capital Outlay 700 (700) -100.0%
7451 Transfers oot
Total: Transfers Out
Total: Non-Personnel Expenses 560,374 370, 185 279,045 (91,140) -24.6%
Department Total: Finance 1,902,878 1,895,185 1,801,097 {94,088) -5.0%
7/23/2012 3:34PM
Oty of San Ber n..-dl no
Fi nance Sol ory
TOTAL ANNUAL ANNUAL
ANNUAL AUTO FRINGE TOTAL ANNUAL
TOTAL ANNUAl SPEOAL AUOWANCf BENEFITS UNEMPlOY MEDICARE SALARY AND
FUND
"
nru SALARY 5011 PAY 5012 5013 PER HE PERS ER 5027 MENT- 5028 5029 BENEFITS
001 120 0001 50!' DIRECTOR OF FINANCE IU) 82,800 3,450 14,370 5,450 250 1,250 107,570
001 120 0001 E)(ECunVE ASSISTANT TO DIRECTOR (U) 55,300 4,424 9.597 10,900 200 800 81.221
0001 Totol 138, 100 3,450 4,424 23,967 16,350 450 2,050 118,791
001 120 0039 I DOl' ACCOUNTANT Ill 70,900 5,672 12,305 8,100 200 1,000 98,177
001 120 0039 91% ACCOUNTING MANAGER (U) 82,810 6,625 14,372 10,900 300 1,SOO 116,506
001 120 DOH 50!' ACCOUNTS PAYABlE TECHNICIAN 47,600 3,808 8,261 S,900 100 700 66,369
001 120 0039 50!' ACCOUNTS PAYABLE TECHNICIAN 42,840 540 3,470 7,529 5,310 90 630 50,409
001 1.20 0039 25" SENIOR FINANCE SPEOAUST 17,725 1,418 3,076 2,72S 50 250 25,244
0039 Toal 261,875 540 20,993 32,935 740 4.0S0 366,70S
001 120 0040 ACCOUNTING ASSISTANT II 39,000 600 3,168 6,873 S,900 100 600 S6,241
001 120 0040 100% PAYROl l MANAGER 86,600 6,928 1S,029 10,900 300 1,300 121,0S7
001 120 0040 100% PAYROll TECHNICIAN 50,000 4,000 8,678 10,900 200 700 74,478
001 120 0040 75" SENIOR FINANCE SPECIAUST S3,17S 4,254 9,229 8, 175 150 750 75 733
0040Total 228,775 600 18,350 39,808 35,875 750 3,350 327,508
001 120 0042 ACCOUNn NGASSISTANTI 35,300 600 2,812 6,230 5,900 100 500 51,502
001 120 0042 95" PURCHASING MANAGER 91,000 7,280 1.5,793 10,900 300 1,300 126,573
0042Totol 126,300 600 10,1S2 22,023 16,800 400 1,800 178.075
001 120 0043 91" ADMINISTRAnVE ANALYST l(fl EX) S5,601 9.650 9,919 182 819 76,171
001 120 0043 93% DEPUTY DIRECTOR Of FINANCE/BUDGET N 129,100 4,743 9,605 20,837 10,900 400 1.900 177,485
001 120 0043 SO% DIRECTOR Of FINANCE IU) 82,800 3,450 14,370 5,4SO 250 1,250 107,S70
001 120 0043 FINANCIAL ANAlYST 74,600 12,947 10,900 200 1,100 99747
342,.101 8,.193 9,605 S7,&03 37,.169 1,032 5,G69 460,972
119 120 0039 "' ACCOUNnNG MANAGER (U) 9,054 724 1;571 981 27 135 12,. 93
119 120 0039 10% ACCOUNTS PAYABLE TECHNICIAN 4,760 381 826 1,090 10 70 7,137
119 120 0039 10% ACCOUNTS PAYABLE TECHNICIAN 4,760 50 386 837 S90 10 70 6,712
0039Total 18,574 50 1,491 3,234 2,661 47 275 26,342
119 120 0042 5% PURCHASING MAN4GER 4,550 364 790 S45 1.S 65 6,329
0042Total 4,5SO 364 790 545 IS 6S 6,329
119 120 0043 "' ADMINISTRAnll[ ANALYST I (FLEX) S,499 9S4 981 18 81 7,533
119 120 0043 7% DEPUTY DIRECTOR Of FINANCE/BUDGET'-' 9,037 357 723 1,568 763 28 133 12,609
0043Total 14,S36 357 723 2,523 1744 46 214 20,143
Grond Total 11134,811 1,800 12,000 66,.102 19S,690 144,079 3,480 16,903 1,574,865
1,134,811 1,800 12,1)00 66,102 19S,690 144,079 3,480 16,903 1,S74,86S
1enoral fund totob 1,097,151 1,740 11,643 63,524 189,144 139,129 3,372 16,349 1,522,052
FINANCE DEPARTMENT
DEPUTY DIRECTOR/
BUDGETMGR
Terrence Beaman
FINANCIAL ANALYST
Lynda Molaison
ADMINISTRATIVE ANALYST
Dixon Mutadzakupa
7 2 ~ ? ~ t ~ ~ e ~
RinaMarron
7/23/ 2012
SR. FINANCE SPECIALIST
Georgia Chamberlain
ACCOUNT ANT I
Mary Alvord
ACCOUNTS PAYABLE
TECHNICIAN
ACCOUNTS PAYABLE
TECHNICIAN
Linda South
EXECUTIVE ASSISTANT
TO DIRECTOR
Veronica Martinez
ACCOUNTING ASSIST ANT I
Vanessa Sanchez
GENERAl FUND- 001
FY2012-13
2012 Projected PREUMINARY $Increase/ % Increase/
Account Number Description 2011 Actual Amount Ending Budget OPERAnNG BUDGET (Decrease) {Decrease)
Department: CIVIL SERVICE
Per-sonnel
Salaries
5011 SalarieS perm/fullthle 198,773 199,100 233,870 34,770 17.5%
sou Special salaries
5014 Salaries temp/parttime
5015 Overtime
5018 Vacation pay
Total : Salaries 205,373 206,000 240,770 34, 770 16.9%
Benefits
5026 PERS retirement 42,431 50,200 55,900 5,700 11.4%
5027 Health and life Insurance 20,288 28,500 27,700 (800) 2.8%
5028 Unemployment Insurance 616 600 600
5029 MediCare 2,118 3,100 3,400 300 9.7%
Total: Benefits 65 453 87600 5,200 6.3%
Total: Salaries a. benefits 270, 826 288,400 328, 370 39,970 13.9%
5030 PERS credit
5031 MOU concession
5032 Reimbursed nonhealth
5111 Material and supplies 302 2,600 1,250 (1,350) 51.9%
5112 Small tools and equipment 1,670 400 200 (200) 50.0%
5122 Dues and subscriptions 1.850 1,850 #DIV/0!
5132 Meetings and conferences 150 {150) -100.0%
5174 Printing Charges 22 100 100
5175 Postage 466 6'10 400 (240) 37.5%
5176 CCif1'l machine charges 2,063 2, 110 2,200 90 4.3%
5177 Litigation expenses
5199 Depreciation expense
Totill: Maintenance and Opet"ations 4,696 6, 200 6,200
Contract Services
5502 ProfessionaVcontractual seM:es
Total: Contractual Services
Internal Sentice Charges
5601 Garage charges
5603 uablllty 2,000 2,000 2,000
5604 rr dlaroes In-house 6,800 55,200 60,286 5,086 9.2%
5605 r elephone support 200 1,500 1,544 44 2.9%
5606 Electric ll,OOO 11,000
Total: Internal Service Charges 11,000 70,800 76,705 5,905 8.3%
Total: Non-Personnel Expenses 15,696 77, 000 82,905 5,905 7.7%
Department Total: Civil Service 286, 523 365,400 411, 275 45,875 12.6%
7/23/2012 3:34PM
Civil Service Salary & Benefrts
TOTAL ANNUAL
ANNUAL SAI.ARY ANNUAL FRINGE UNEMPLOYMENT SAlARY AND
FUND
"
TITU 5011 ALITO- 5013 PERSEE PERS ER BENEfiTS 5027 S02B MEDICARE SOZ9 BENEFITS
001 140 0001 75% CIVIL SERVICE BOARD CHIEf 83,325 5,175 6,666 14.461 8,175 300 1,275 119,377
EXAMINER (U)
001 140 0001 25% HUMAN RESOURCES 18,650 1,492 3,237 2,725 so 275 26,429
ANALYST
0001 Total 101,975 5,175 8,158 17,698 10,900 350 1,550 145,806
001 140 0018 2S% CIVIL SERVICE BOARD CHIEF 27,775 1,725 2,222 4,820 2,725 100 425 39,792
EXAMINER (U)
001 140 0018 75% HUMAN RESOURCES 55.950 4,476 9,710 8,17S 150 825 79,286
ANALYST
001 140 0018 100% HUMAN RESOURCES 45,300 3,624 7,862 5,900 100 700 63,486
TECHNIOAN
0018 Total 129 025 1725 10 322 22 392 16 soo 350 I 9SO 182 564
Grand Total 231,000 6,900 18,4110 40,090 27,700 700 3,500 328,370
CIVIL SERVICE DEPARTMENT
HUMAN ANALYST 1 I f HUMAN TECHNICIAN
LetlcJa Bnggs Dommguez
7/23/2012
FY2012 13 DEPARTMENT REQUESTED BUDGET
GENERAL FUND - 001
FY2012 13
2012 Projected PREUMINARY $Inaease/ o/o Increase/
Aa:ount Number Desafptlon 2011 Actual A.mount Ending Budvet OPERATING BUDGET (Decrease) (Decrease)
Department: COMMUNITY DEVELOPMENT

Slllarles
5011 Salaries perm/fulltltne 3,56'1,995 2,681,100 1,521,000 56.7%
5012 Special salarieS 8,750 9,600 77.8%
5013 Automobile allowance 10,600 6,825 (3,775) -35.6%
SOH Salaries temp/parttlme 70,816 73,000 66,000 (7,000) -9.6%
5015 Overtime 12,301 5,000 18,000 13,000 260.0%
5016 Foo;e account labor
5018 VacatiOn pay 10,108
Salaries 3,691,757 2,775,100 4,302,525 1,527,425 55.0 %
Benefits
PERS retirees health
5026 PERS retirement 712,361 672,900 375,337 55.8%
5027 Health and life Insurance 338,600 103,200 30.5%
5029 Medicare 47 085 39100 60825 21725 55.6%
Total: Benefits 1,172,710 1, 059,000 1,563,862 504, 862 47.7%
Salllries & benefits 4,864,468 3,834,100 5,866, 387 2,032, 287 53.0%
Mllintenance and Operations
5111 Material and supplies 56,703 50,000 84,000 68.0%
5112 Small tools and equipment 237 16,600 16,600
5121 Advertising 15,210 14,000 27,600 13,600 97.1%
51U Dues and subsalptlons 7,500 18,200 10,700 112.7%
5131 Mileage 500 3,500 3,000 600.0%
5132 Meetings and conferences 313 5,000 25,500 20,500 410.0%
5165 SIR deductible
5171 Rentals 82 2,100 2,100 IIOJV/01
5172 Equipment maintenance 1,195 1,500 8,000 6,500 433.3%
5174 Printing charges 11,812 16,000 53,500 37,500
5175 Postage 52,509 60,000 15,400 25.7%
5176 Copy machine charges 9,263 6,000 20,600 14,600
5181 Other operating expenses 30 7,500 21,800 14,300 190.7%
Total : Maintenance and Operations 158,304 200,200 399,800 199,600 99.7%
Contract Services
5502 ProfessionaVcontractual services 303,065 343,400
5503 Litigation - outside attorneys
ConstruCtion
5505 Other profesSional services 2.1 1,395 259,400 259,063 (337) -Q.l%
5506 Landscape contracts 109,775 29,200 53,000 23,800 81.5%
5507 FadUtles services
Cont:radual Services 624,235 632,000 655,463 23,463 3.7%
5601 Garage charges 49,200 55,200 43,700 (11,500) 20.8%
5602 WO<kers compensation 1!6,800 23,800 96,600 72,800 305.9%
5603 Liability 170,200 280,000 280,000
IT charges In-house 187,900 244, 200 378,486 134,286 55.0%
5605 Telephone support 66,000 118,700 151,189 32,489 27.4%
5606 Electric 33,000 33,000
5612 Fleet charges - f uel 38,600 41, 100 46,600 5,500 13.4%
Total: Internal Service Charges 628,700 796,000 1,029, 575 233,575 29.3%
capital Outlay
5702 Computer equipment 8,000 (8,000) -100.0%
5703 Communications equipment
MiscEllaneous equipment 4,000 (4,000) -100.0%
Total: capital Outlay 12, 000 {12,000) 100.0%
Non-Personnel Expenses 1,411, 239 1,640, 200 2,084,838 444,638 27.1%
Department: Community Development 6,275, 707 5,474, 300 7,951,225 2,476, 925 45.2%
7/23/2012 3:34 PM
City of San Bernard,no
Community l>eYelopmenl Salarv & Benefits
FUND TllU
001 EXECUTIVE ASSISlANT TO DIRECTOR (U)
001 DEPARTMENTAL ACCOUNTING
TEOiNIClAN
001 ADMINISlRATIVE SERVICESSUPERVISOit
001 ADMINISTRATIVE ANALYST II
001 DIRECTOR OF COMMUNITY
DE\IELOPMENT IU)
ANNUAL SAI.AAY SPECIAL PAY
50U 5012
61,100
70,900
41,400
AUT0 5013
1,725
PRS ff
4,888
S,672
3,312
PfRS ER
9,597
7,116
10,604
12,305
7,18S
ANNUAL FRINGE UHEMPLOYMEN
BlNEHTS 50Z7 T 5021
10,900 200
5,900 100
8,100
10,900
2,725
200
200
125
MEOICA.Rf
5029
800
600
900
1,000
625
TOTAL ANNUAL
SAlARY AND aENEFITS
81,221
S7,996
85, 792
100,977
57,097
001 CONSlRUCTION INSPECTOR II
SUBTOlAl ______
55,300 9,597 5,900 200 800 71,797
001 NPDES COORDINATOR 78 400 6 272 13 606 8 100 200 I 100 107 678
001 BUlLDING INSPECTOR Ill
SUBTOTAL ______
74,600 5,968 12,947 5,900 200 1.100 100,715
001 DEVELOPMENT SERVICES TECHNICIAN
001 BUILDING INSPECTOR II
001 DEVELOPMENT SERVICES TEOINIOAN
001 BUILDING OFFIOAL
001 EXECUTI\1 ASSISTANT
001 BUILDING INSPECTION SUPERVISOR
001 CUSTOMER SERVICE REPRESENTATI\1
001 DEVELOPMENT SEAl/ICES TEOiNIOAN
001 DEVELOPMENT SERVICES TECHNIOAN
001 SENIOR PLANS EXAMINER
001 CUSTOMER SERVICE REPRESENTATI\1
00 I DIRECTOR OF COMMUNITY
DE\IELOPMENT (U)
001 CONSlRUCTION INSPECTOR II
50,000 4,000 8,678 5,900 200 700 69,478
64,200
so,ooo
122,800
50,000
82,400
37,100
50,000
64,200
64,200
50,000
78,400
37,100
41,400
600
S,136
4,000
9,824
4,000
6,592
2,968
4,000
5,136
5,184
4,000
6,272
2,968
3,312
11,142
8,678
21,312
8,678
14,301
6,439
8,678
11,142
11,246
8,678
13,606
6,439
7,18S
5,900
5,900
5,900
5,900
5,900
S,900
5.900
8,100
5,900
2,725
200
200
400
200
200
100
2DO
200
200
200
2DO
100
12S
900
700
1,800
700
1,200
500
700
900
900
700
1,100
soo
600
87,478
69,478
167,036
69,478
112,79J
53,007
69,478
87,478
88,230
69,478
107,678
53,007
55,347
64 200 s 136 11142 s 900 200 900 87 478
001 ASSISTANI PLANNER
001 SENIOR PLANNER
SU6TOTAL _______ ______ ______
64,200 5,136 11,142 5,900 200 900 87,478
001 DEPUTY DIRECTOR/CITY PLANNER
001 6XECUTIVE ASSIST ANT
001 DIRECTOR Or COMMUNITY
DCVELOPMENl (U)
86,600 6,928 15,029 8,100 300 1,300 118,257
119,100 5,100 22,405 10,900 400 1,900 169,805
50,000 4,000 8,678 5,900 200 700 69,478
41,400 3,312 7, 185 1,725 125 600 55,347
001 SENIOR CIVIL ENGINEER
SUB10TAL ______
100,600 8,048 17,459 10,900 300 1,500 138,807
001 ENGINEERING ASSOCIATE
001 ENGINEERING ASSISlANT Ill
SUBTOTAL COMMUNITY DEVELOPMENT
A80\IE
SUBTOTAL CODE ENFORCEMENT OTWER
82,400 6,592 14,301 8,100 200 1,200 112,793
70 900 5.672 12,305 5,900 100 1,000 95.977
253 900 20 312 44 064 24 900 700 3 700 347 576
2,009,200 600 6,825 146,032 3U,I01 211,575 6,275 21,125 2,751,13!
2,1.92,900 9,000 171,26-1 312,140 230,225 6,725 32,000 3,024,254
PAGE-------------------------------------------------------------------------------------------------
City of S;n Bernardino
Community Development Salary & Benefits
TOTAL
ANNUAL
ANNUAL SAlARY SPEOAL PAY ANNUAL FRINGE UNEMPLOYMEN MEDICARE TOTAl ANNUAl
FUND mLE 5011 5012 PERS EE PERS ER BENEFITS 5027 T- S028 5029 SAlARY AND BENEFITS
001 CODE COMPLIANCE OFFICER II 61,100 600 4,936 10,708 S,900 200 900 84,344
001 CODE COMPLIANCE OFFICER II 61,100 4,888 10,604 S,900 200 900 83,S92
001 SENIOR CODE COMPLIANCE OFFICER (FLEX I 74,600 S,968 12,947 8,100 200 1, 100 102,91S
001 CODE COMPLIANCE PROCESSING ASSISTANT 37,100 2,968 6,439 5,900 100 500 53.007
001 CODE COMPLIANCE OFFICER II 61,100 4,888 10,604 5,900 200 900 83,592
001 CODE COMPLIANCE OFFICER II 61, 100 600 4,936 10,708 5,900 200 900 84,344
001 CODE COMPLIANCE OFFICER II 61.100 4,888 10,604 10,900 200 900 88,592
001 CODE COMPLIANCE OFFICER II 61,100 4,888 10,604 5,900 200 900 83,592
001 CODE COMPLIANCE PROCESSING ASSISTANT 37,100 600 3,016 6,543 5,900 100 500 53,759
001 CODE COMPLIANCE OFACER II 61, 100 4,888 10,604 5,900 200 900 83,592
001 SUPERVISING CODE COMPliANCE OFFICER 82,400 600 6,640 14,40S 8,100 200 1,200 113,54S
001 CODE COMPLIANCE OFfiCER II 61, 100 4,888 101604 5 ,900 200 900 83,592
001 CODE COMPliANCE OFFICER II 61,100 4,888 10,604 5,900 200 900 83,592
001 CODE COMPLIANCE OFFICER II 61,100 600 4,936 10,708 5,900 200 900 84,344
001 SUPERVISING CODE COMPLIANCE OFFICER 82,400 600 6, 640 14,405 8,100 200 1.200 113,S45
001 COOE COMPLIANCE OFFICER II 61, 100 600 4,936 10.708 S,900 200 900 84,344
001 CODE COMPLIANCE PROCESSING ASSISTANT 37,100 600 3,016 6,543 5,900 100 500 53,759
001 CODE COMPLIANCE OFFICER II 61, 100 4,888 10,604 5,900 200 900 83,592
001 CODE COMPliANCE OFFICER II 61, 100 4,888 10,604 5,900 200 900 83.S92
001 CODE COMPLIANCE OFFICER II 61.100 4,888 10,604 5,900 200 900 83,S92
001 CODE COMPLIANCE OFFICER II 61, 100 4,888 10,604 5,900 200 900 83,592
001 CODE COMPLIANCE OFFICER I 47,600 3,808 8,261 5,900 100 100 66,369
001 SUPERVISiNG CODE COMPLIANCE OFFICER 82,400 600 6,640 14,40S 8, 100 200 1,200 113,S45
001 GOOf COMPliANCE OFFICER II 61, 100 10,604 5,900 200 900 78,704
001 CODE COMPLIANCE OFFICER II 61.100 1,200 4,984 10,812 S,900 200 900 85,096
001 COOE COMPLIANCE OFFICER II 61, 100 4,888 10,604 5,900 200 900 83,592
001 SENIOR CODE COMPLIANCE OFFICER (FLEX) 74,600 5,968 12.947 8,100 200 1, 100 102,915
001 COOE COMPLIANCE PROCESSING ASSISTANT 37,100 2,968 6,439 5,900 100 500 53,007
001 DIRECTOR OF COMMUNITY DEVELOPMENT (UI 41,400 3,312 7,185 2,72S 125 600 S5,347
001 CODE ENFORCEMENT DIVISION MANAGER 9S,700 7,656 16,609 10,900 300 1,400 132,565
001 WEED ABATEMENT COORDINATOR 58, 100 4,648 10,083 S,900 200 800 79,731
001 CODE COMPLIANCE OFFICER II 61100 4 888 10604 5 900 200 900 83 S92
TOTAlS 2,192,900 9,000 171,264 3!2,140 230,225 6,725 32,000 3,024,2S4
COMMUNITY DEVELOPMENT DEPARTMENT
BUILDING OFFICIAL
Joe lease
BLDG INSP SUPV
Jack Masters
07/1612012
--- - ---
DEPT ACCT TECHNICIAN
Cindy Plepmeler
COMMUNITY DEVELOPMENT DEPARTMENT
CODE ENFORCEMENT DIVISION
Supervisor CEO
Robert Houts
(..: c
Code Enforcement
Manager
Steve Willkomm
Supervisor CEO
Keith Sartin
Supervisor CEO
Jodi Mlnlfield
Admlnstrative
07/17/2012
GENERAL FUND - 001
FY2012-13
2012 Projected PREUMlNARY $Increase/ %Increase/
Account Number Description 2011 Actual Amount Ending Budget OPERATING BUOGET (Decrease) (Decreate)
Department: FIRE DEPARTMENT
0 0 IIOIV/0!
Personnel
Salaries
5011 Salaries perm/tu lltlme 17,359,660 18,100,000 18,411,241 1.7%
5012 Special salaries 307,511 303,600 293,075 (10,525) -3.5%
5013 Automobile allOwance 3,850 6,900 6,900 #DIV/0!
5014 Salaries temp/parttlme 20,065 15,000 117,400 102,400 682.7%
5015 Overtime 6,631,957 6,300,000 6,184,090 (115,910) -1.8%
5018 Vacation pay 361,359 390,000 (390,000) -100.0%
Total: Salaries 24,684,402 25, 108,600 25,012,706 (95,894) -0.4%
Benefits
PERS retirees health
5026 PERS retirement 4,038,510 4,744,400 5,550,200 805,800 17.0%
5027 Health and life Insurance 1,802,542 1,725,000 2,014,053 289,053 16.8%
5028 Unemployment Insurance 73,441 75,000 57,415 (17,585) -23.4%
5029 Medicare 271,246 275,000 273,749 (1,251) -0.5%
Total: Benefits 6,185,739 6,819,400 7,895,417 1,076,017 15.8%
Total: Salaries II< benefits 30,870,141 31,928, 000 32,908, 123 980, 123 3.1%
5030 PERS credit
5031 MOU concessiOn
5032 Reimbursed nonhealth benefit (19,355)
5111 Material and supplies 291,061 415,900 450,700 34,800 8.4%
5112 Small tools and equipment 80,407 97,500 85,300 (12,200) -12.5%
5113 Motor fuel and lubricants 10,971 19,100 19,100
5114 Raw foods
5120 Media expense
5121 Advertising 21,782 20,000 20,000
5122 Dues and subscriptions 3,387 4,900 4,700 (200) -4.1%
5123 Library books
5129 Street sweepers LP 1,197
5131 Mileage 500 500
5132 Meetings and conferences 697 2,500 4,200 1,700 68.0%
5133 EducatiOn and training 27,094 33,700 45,200 11,500 34.1%
5165 SIR deductible
5171 Rentals 7,627 12,000 12,000
5172 Equipment maintenance 29,917 75,000 100,500 25,500 34.0%
5173 Outside vehicle maintenance 23,673 80,000 110,000 30,000 37.5%
5174 Printing charges 7,289 12,000 16,500 4,500 37.5%
5175 Postage l4,6M 11,000 14,700 3,700 33.6%
5176 COpy machine Charges 10,925 11,500 15,100 3,600 31.3%
s1n Utigatlon expenses
5178 PoliCe booltinQ charges
5179 Dllmp/waste fees 1,871 2,000 2,200 200 10.0%
5181 Other ope111tlng expenses 20,060 15,000 20,000 5,000 33.3%
5182 Bad debts/unrollectible aa:ounts
5193 Grant match 14,861 9,800 (9,800) -100.0%
Total: Maintenance and Operations 548,136 823,000 921,300 98,300 11.9%
Contract Services
5505 Other professlooal services 161,231 195,000 240,300 45,300 23.2%
5506 l.andSGlpe contracts
5507 Facilities services 7,866 13,500 77,500 M,OOO 474.1%
Total: Cc111tractual Services 169,097 208, 500 317,800 109,300 52.4%
5601 Garage charges
5602 Workers compensatiOn 598,930 808,100 834,050 25,950 3.2%
5603 Uabllity 156,600 230,000 230,000
5604 IT charges In-house 564,500 654,200 570,753 (83,447) -12.8%
5605 Telephone support 68,600 97,900 91,566 (6,334) -6.5%
5606 ElectriC 141,900 149,000 149,000
5612 Fleet charges - fuel 149,400 106,200 167,400 61, 200 57.6%
Total: Internal Service Charges 1,720,430 2,045,400 2,042,769 (2,631) O. lo/o
Capital Outlay
7/23/2012 3:34PM
Account Number
5703
5704
5706
5715
Debt Service
5803
CITY OF SAN BERNARDINO, CAUFORNIA
GENERAL FUND - 001
FY2012-13
2012 Projected PREUMINARY
Description 2011 Actual Amount Endinv Budget OPERATING BUDGET
Cllmmunlciltlons equipment 60,000
Miscellaneous equipment 21,500
Alterations and renovations 2,500
Assets acquired - Three Fire Engines 196,570 98,285 1,650,000
Total: capital Outlay 199,069 119,785 1,710,000
Debt Payments - Pension Bonds 1,214,800 1,223,600
Total: Debt Service 1, 214,800 1,223,800
Total: Non-Personnel Expenses 2,636, 732 4,411,485 6,215,669
Department Total: Fire 33,506, 873 36, 339,485 39,1.23,792
$ tnaease/ % Increase/
(Decrease) ( Decrease)
60,000 100.0%
{21,500) -100.0%
1,551,715 100.0%
1,590,215 1327.6%
9,000 0.7%
9,000 0.7%
1, 804, 184 40.9%
2,784, 307 7.7%
7/23/2012 3:34 PM
Fire Salary & Benefits
TOTAl ANNUAL TOTAl ANNUAL
ANNUAL BASE SPECIAl PAY PERSABlE AUTO A.NNUAl FRINGE UNEMPlOY MEDICARE - SALARYAND
FUND % TITLE SALARY EPMC 5012 SALARY 5013 PERS EE PERS ER BENEFITS- 5027 MENT - 5028 5029 BENEFITS
001 200 0001 38% BATTALION CHIEF (48HR) 55,258 5,060 950 61,268 18.468 4,978 190 874 85,778
001 200 0001 tOO% ADMINISTRATIVE ANALYST II 70,944 70,944 5,700 12,300 10,900 200 1,000 101,044
001 200 0001 lOO'X. FIRECHIEF 201,408 18,463 3.700 223,571 6,900 67,400 13,100 700 3,300 314,971
001 200 0001 100% SENIOR ADMINISTRAnVE ASSISTANT 47,604 47,604 3,800 8,300 5,900 100 700 66.404
001 200 0001 100% SENIOR ADMINISTRATIVE ASSISTANT 47,604 47,604 3,800 8,300 5,900 100 700 66,404
001 200 0001 100% EXECUTIVE ASSISTANTTO DIRECTOR (U} 55,284 55,284 4,400 9,600 10,900 200 800 81.184
001 200 0001 100% SENIOR WAREHOUSE/DELIVERYDRIVER 39,000 39000 3,100 6,800 5 900 100 600 55,500
0001 Totol 517,102 23,523 4,650 545,275 6,900 20,800 131,168 57,578 1,590 7,974 771,285
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36.400 11,900 400 1,800 171, 163
001 200 0044 100% FIRE CAPTAIN 108, 900 9,963 1,800 120,663 36,400 11,900 400 1.800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 10,115 3,600 112,625 37,000 11,900 400 1,800 173,725
001 200 0044 100% FIRE ENGINEER 95,112 8,830 3,000 106,942 32,200 11,900 300 1,600 152,942
001 200 0044 100% FIRE CAPTAIN 108,900 9,801 118,701 35,800 11,900 400 1,700 168,501
001 200 0044 25% BATTALIONCHIEF (48HR) 36,35"4 3,329 625 40.)08 12,150 3, 275 125 575 56,433
001 200 0044 100% FIRE CAPTAIN 108.900 10,017 2.400 111,317 36,600 11,900 400 1,800 172,017
001 200 0044 100% FIRE ENGINEER 95,112 8,614 600 104,326 31, 500 11,900 300 1,500 149,526
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 110,663 35,400 11, 900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 100 0044 100')6 FIREfiGHTER/PARAMEDIC 94,548 8,563 600 103,7U 31,300 11,900 300 1,500 148,711
001 200 0044 25% BATTALION CHIEF (48HR) 36,354 J,355 925 40,635 12,250 3,275 125 600 56,885
001 200 0044 100% FIRE ENGINEER 95,111 8, 722 1,800 1D5,634 31,800 11,900 300 1,500 151,134
001 200 0044 100'X. FIREFIGHTER/PARAMEDIC 94,548 8,617 1, 200 104,365 31,500 11,900 300 1,500 149.565
001 200 0044 100% FIRE ENGINEER 95,112 8,614 600 104,326 31,500 11,900 300 1,500 149.526
001 200 0044 100% FIREFIGHTER 83,016 7,471 90,487 27.300 11,900 300 1,300 131,287
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,671 1,800 105,019 31,700 11,900 300 1,500 150.419
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103,057 31,100 11,900 300 1,500 147,857
001 200 0044 100% FIRE ENGINEER 95, 112 8.7U 1.800 105, 634 31,800 11.900 300 1,500 151,134
001 200 0044 100% FI RE CAPTAIN 108,900 10,374 6.400 125,674 37.900 11,900 400 1,800 177,674
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,553 600 103,711 31,300 11,900 300 1.500 148,711
001 200 0044 100% FIRE ENGINEER 95,112 8,668 1,200 104,980 31,700 11,900 300 1,500 150,380
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,571 1,800 1D5,019 31,700 11,900 300 1,500 150,419
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 35,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE ENGINEER 95,112 9,133 6,400 110,645 33,400 11,900 300 1,600 157,845
001 200 0044 100% FIRE CAPTAIN 108,900 10,017 2,400 121,317 36,600 11,900 400 1,800 172,017
001 zoo 0044 100% FIRE ENGINEER 95,112 9,133 5,400 110,645 33,400 11,900 300 1,600 157,845
001 200 0044 100% FIRE CAPTAIN 108,900 10,017 2,400 121,317 36,600 11,900 400 1,800 172,017
001 200 0044 100% FIRE CAPTAIN 108,900 10,071 3,000 121,971 36,800 11,900 400 1.800 172,871
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIRE ENGINEER 95,111 9,133 6,400 110,645 33,400 11,900 300 1,600 157,845
001 200 0044 100% DEPUTYFIRE CHIEF 175,944 16,171 3,700 195,815 59,000 13,100 600 2.800 271.315
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 35,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 10,125 3,600 122.625 37,000 11,900 400 1,800 173,725
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36.400 11,900 400 1,800 171,163
001 200 0044 25% BATTALION CHIEF (48HR) 36, 354 3,329 625 40,308 12,150 3,275 115 575 55,433
001 200 0044 100% FIRE CAPTAIN 108,900 10,125 3,600 122,625 37,000 11,900 400 1,800 173, 725
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 3&.400 11,900 400 1,800 171,163
001 200 0044 100% FIRE ENGINEER 95.,112 9,187 7,000 111,299 33,600 11,900 300 1.600 158,699
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8.509 103,057 31,100 11,900 300 1,500 147,857
001 200 0044 100% FIRE ENGINEER 95,112 8,614 600 104,326 31,500 11,900 300 1,500 149,526
001 200 0044 1()()% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8, 509 103,057 31,100 11,900 300 1,500 147,857
001 200 0044 100% FIRE CAPTAIN 108.900 9,801 118,701 35,800 11,900 400 1,700 168,501
001 200 0044 100% FIRE ENGINEER 95,112 8,614 600 104, 326 31.500 11,900 300 1,500 149,526
001 200 0044 100% FIRE ENGINEER 95,112 9,133 6,400 110,645 33,400 11,900 300 1,600 157,845
001 200 0044 100% FIRE ENGINEER 95,111 9,079 5,800 109,991 33,200 11,900 300 1,600 156,991
001 200 0044 100% f i ~ E CAPTAIN 108,900 10,071 3,000 121,971 36,800 11,900 400 1,800 172,871
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,563 600 103,711 31,300 11,900 300 1,500 148,711
Firo Salary & B" nofits
TOTAL ANNUAL TOTAL ANNUAL
ANNUAL BASE SPECIAL PAY PERSABLE AUTO ANNUAL FRINGE UNEMPLOY MEDICARE SALARY AND
FUND
"
TITLE SALARY EPMC sou SALARY son PRS EE PERSER BENEFITS SOZ7 MENT S021 SOZ9 BENEFITS
001 200 0044 100% BATIALION CHIEF (S6HR) 145,416 13.424 3,700 162,540 49,000 13,100 500 2,400 227,540
001 200 0044 100% BATIAll ON CHIEF (56HR) 145,416 13,316 2,500 161, 232 48,600 13,100 SOD 2,300 225,732
001 200 0044 100% EMERGENCYMEDICAL SERVICES COORDINATOR 86,616 86,616 6,900 15,000 10,900 300 1,300 121,016
001 200 0044 100% CAPTAIN 95,112 8,722 1,800 105.634 31,800 11,900 400 1,800 151.534
001 200 0044 100% FIRE rnGINEER 95,112 8,722 1,800 105,634 3 1,800 11.900 300 1,500 151,134
001 200 0044 100% FIRE CAPTAIN 108,900 10,US 3.600 122,625 37,000 11,900 400 1,800 173,725
001 200 0044 100% FIRE ENGINEER 95,112 8, 614 600 104,326 31,500 11,900 300 1,500 149,526
001 200 0044 100% FIRE ENGINEER 95,112 8,722 uoo 105,634 11,800 11,900 300 1,500 151,134
001 200 0044 100% FIRE CAPTAIN 108,900 10,071 3,000 121,971 36,800 11,900 400 1,800 172,871
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 100 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,563 600 103, 711 31,300 11,900 300 1,500 148,711
001 200 0044 100% FIRE CAPTAIN 108,900 9.963 1.800 120,663 36,400 11,900 400 1,800 171.163
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1.800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94, 548 8,725 2,400 105,673 31,900 11,900 300 1.500 151,273
001 200 0044 100% FIRE ENGINEER 95,112 8. 722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIREAGHTER/PARAMEDIC 94,548 8,563 600 103,711 31,300 11,900 300 1,500 148,711
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,725 2,400 105,673 31,900 11,900 300 1,500 151,273
001 200 0044 100% FIRE CAPTAIN 108.900 10,071 3,000 121,971 36.800 11, 900 400 1,800 172, 871
001 200 0044 100% FIRE CAPTAIN 108,900 10,12S 3,600 12t625 37,000 11,900 400 1,800 173,725
001 200 0044 100% FIRE ENGINEER 95,112 9.133 6,400 110,645 33,400 11,900 300 1,600 157,845
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8, 509 103,057 31,100 11.900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER 83,016 7,633 1,800 92,449 27,900 11,900 300 1,300 133,849
001 200 0044 100% FIRE ENGINEER 9S,l12 9,025 5, 200 109,337 33,000 11,900 300 1,600 156,137
001 200 0044 100% FIRE CAPTAIN 108,900 10,071 3,000 121,971 36,800 11,900 400 1,800 172,871
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120, 663 36,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 10,071 3,000 121, 971 36,800 11.900 400 1,800 172,871
001 200 0044 100% FIREFIGHTER/ PARAMEDIC 94,548 8,671 1,800 105,019 31,700 11,900 300 1,500 150,419
001 200 0044 100% FIRE ENGINEER 95,112 8,614 600 104,326 31,500 11, 900 300 1,500 149,526
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94, 548 8,563 600 103,711 31,300 11,900 300 1,500 148,711
001 200 0044 100% FIRE ENGINEER 95.112 8,776 2,400 106,288 32.100 11,900 300 1,500 152,088
001 200 0044 100% FIRE CAPTAIN 108,900 10,125 3.600 122,625 37,000 11,900 400 1,800 173, 725
001 200 0044 100% FIRE CAPTAIN 108,900 10,017 2.400 121,317 36,600 11,900 400 1,800 172,017
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94.548 8,563 600 103, 711 31.300 11,900 300 1,500 148,71 1
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8, 563 600 103,711 31,300 11,900 300 1,500 148,711
001 200 0044 100% FIRE ENGINEER 95,112 9.133 6,400 110,645 33,400 11,900 300 1,600 157,845
001 200 0044 100% BATIAUON CHIEF (56HR) 145,416 13,424 3.700 162..540 49,000 13,100 500 2,400 227,540
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94, 548 8,563 600 103,711 31,300 11,900 300 1.500 148,711
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 uoo 171.163
001 200 0044 100% FIREFIGHTER 83,016 7,633 1,800 92,449 27,900 11,900 300 1.300 133,849
001 200 0044 100% FIRE INVESTIGATOR/CAPTAIN 108,900 1,800 110,700 33,400 11,900 300 1, 600 157,900
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,617 1,200 104,365 31,500 11,900 300 1,500 149,565
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8, 563 600 103,711 31,300 11,900 300 1,500 148,711
001 200 0044 100% FIRE ENGINEER 95,112 9,133 6,400 110,645 33,400 11,900 300 1, 600 157, 845
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1.800 105,634 31,800 11.900 300 1, 500 151,134
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103,057 31,100 lt,900 300 1,500
001 200 0044 100% FIRE ENGINEER 95,112 9,025 5,200 109,337 33,000 11, 900 300 1,600 156,137
001 200 0044 100% FIRE 95,112 8,776 2.400 106,288 32,100 11,900 300 1,500 152,088
001 200 0044 100% FIRE ENGINEER 95, 112 8, 722 1,800 105,634 31,800 11, 900 300 1,500 151,134
001 200 0044 100% FIRE CNGINEER 95,112 8,722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIRE ENGINEER 95,112 8,776 2,400 106,288 32,100 11,900 300 1,500 152,088
001 200 0044 100% FIREFIGiiTER/PARAMEDIC 94,548 8,563 600 103,711 31,300 11,900 300 1,500 148,71l
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103, 057 31,100 11,900 300 1,500 147,857
City of Sn Bem rdlno
Fire S.lry & Benefit<
TOTAL ANNUAL TOTAL ANNUAL
ANNUAL BASE SPetlAL PAY- PERSABU AUTO- ANNUAL FRINGE UNEMPLOY MEDICARE SALARY AND
FUND
"
nne SALARY EPMC sou SALARY 5013 PERSEE PERS ER BENEFITS - 5027 MENT - 5028 5029 BENEFITS
001 200 0044 100% FIRE CAPTAIN 108,900 108,900 32,800 11,900 300 1.600 155,500
001 200 0044 100% FIRE ENGINEER 95,112 9,025 5,200 109,337 33,000 11,900 300 1.600 156,137
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11, 900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 9.963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE ENGINEER 95,112 8,560 103,672 31,300 11,900 300 1,500 148,672
001 200 0044 100% FIRE ENGINEER 95,112 8,971 4,600 108,683 32,800 11,900 300 1,600 155,283
001 200 0044 100% FIRE ENGINEER 95,112 8,776 2,400 106,288 32,100 11,900 300 1,500 152,088
001 200 0044 100% FIRE ENGINEER 95,112 8,722 1,800 105,634 31,800 11,900 300 1,500 151,134
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,563 600 103,711 31,300 11,900 300 1, 500 148,711
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,617 1, 200 104,365 31, 500 11,900 300 1,500 149,565
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 11,900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36.400 !1,900 400 1,800 171,163
001 200 0044 100% FIRE ENGINEER 95,112 8,614 600 104,326 31,500 11, 900 300 1,500 149,526
001 200 0044 100% FIREFIGHTER 83,016 7,471 90,487 27,300 11,900 300 1,300 131,287
001 200 0044 100% FIREfiGHTER 83,016 7,471 90,487 27,300 11,900 300 1,300 131,287
001 200 0044 100% FIREFIGHTER 83,016 7,471 90, 487 27,300 11,900 300 1,300 131,287
001 200 0044 100% FIREFIGHTER 83, 016 7,471 90,487 27,300 11,900 300 1,300 131.287
001 200 0044 100% FIREFIGHTER 83, 016 7.471 90,487 27,300 11,900 300 1,300 131,287
001 200 0044 100% FIREFIGHTER 83, 016 7,471 90,487 27,300 ll,900 300 1,300 131,287
001 200 0044 100% FIREFIGHTER 83,016 7,471 90,487 27.300 !1,900 300 1,300 131,287
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94, 548 8,509 103,057 31,100 11,900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103,057 31,100 11, 900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103, 057 31,100 11,900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103,057 31.100 11,900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103.057 31,100 11, 900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,509 103,057 31,100 ll, 900 300 1,500 147,857
001 200 0044 100% FIREFIGHTER/PARAMEDIC 94,548 8,779 3,000 106, 327 32,100 11,900 300 1,500 154127
001 200 0044 100% FIRE ENGINEER 95,112 9, 187 7,000 111,299 33,600 11,900 300 1,600 158,699
001 200 0044 100% FIRE CAPTAIN 108,900 9,963 1,800 120,663 36,400 l\,900 400 1,800 171,163
001 200 0044 100% FIRE CAPTAIN 108,900 10,017 2,400 121,317 36,600 11,900 400 !,800 172,017
0044 Total 14,556,306 1,306,896 271,375 16,134,577 6,900 4,856,250 1.J39,125 48,875 234,750 23,020,477
001 200 0046 75% BATTALION CHIEF (48HR) 109,062 10068 2,775 121,905 36 750 9 825 375 1800 170655
0046 Total 109,062 10,068 2,775 121,905 36 750 9825 375 1,800 170 655
001 200 0047 100% SENIOR ADMINISTRATIVEASSISTANT 47,604 47,604 3,800 8, 300 5,900 100 700 66,404
001 200 0047 100% FIRE PREVENTION OFFICER 61,092 61,092 4,900 10,600 5,900 200 900 83,592
001 200 0047 100% FIRE PREVENTlON OFFICER 61,092 61,092 4,900 10,600 5,900 200 900 83,592
001 200 0047 100% BATTALION CHIEF (40HR) 145,416 13,154 700 159,270 48,000 13.100 500 2,300 223,170
001 200 0047 100% FIRE PREVENTIONTECHNICIAN 50,040 50,040 4,000 8,700 5,900 200 700 69,540
001 200 0047 100% FIRE PREVENTlONTECHNIOAN 50,040 50,040 4,000 8.700 5,900 200 700 69,540
001 200 0047 100% COMMUNITY RISK REDUCTION SUPERVISOR 78,384 78,384 6,300 13,600 8,100 200 1,100 107,684
001 200 0047 100% FIRE PUBLIC EDUCAnON OFFICER 58,116 600 58,716 4,700 10,200 5,900 200 900 80,616
001 200 0047 100% ADMINISTRATIVE ASSISTANT 43,092 43 092 3,400 7500 5900 100 600 60,592
0047Total 717,060 13,154 1,300 731,514 45,800 147,400 74,300 2,300 10,600 1,011914
001 200 0048 100% FIRE PREVENTION TECHNIOAN 50,040 50,040 4,000 8,700 5,900 200 700 69,540
001 200 0048 100% EMERGENCYSERVICES, MANAGER 100 596 100,596 8000 17 500 10900 300 1,500 138,796
0048Total 150,636 150,636 12,000 26, 200 16800 500 2,200 208 336
001 200 0050 37')6 BATTALION CHIEF (48HR) 53,804 4,927 2,500 61,231 17,982 13,100 500 2,300 95,113
001 200 0050 100% FIRE EQUIPMENT MECHANIC I (FLEX) 47,604 47, 604 3,800 8.300 5, 900 100 700 66,404
001 200 0050 100% FIRE EQUIPMENT MECHANIC II 55,284 55,284 4,400 9,600 5,900 200 800 76,184
3
City of San
S.lry I< Benefits
TOTAL ANNUAL TOTALANNUAL
ANNUAL BASE SPEOAL PAY PERSAIILE AUTO ANNUAL FRINGE UNEMPlOY MEDICARE SAlARY AND
FUND
"
TITLE SALARY EPMC 5012 SAlARY 5013 PERS EE PERSER BENEFITS 5027 MENT - 5028 5029 BENEFITS
001 200 0050 100% FIRE EQUIPMENT MECHANICII 55,284 600 55,884 4,500 9,700 5,900 200 800 76,984
001 200 0050 100% FIRE EQUIPMENT MAINTENANCE SUPERVISOR 70,944 600 71,544 5,700 12,400 8,100 200 1,000 98,944
282,920 4,927 3,100 291,547 18!400 57,982 38,900 1,200 5,600 413,629
001 200 0051 100% FIRE DISPATCHER II 52,596 1,400 53,996 4,300 9,400 6,500 200 800 75,196
001 200 0051 100% FIRE COMMUNICATIONS MANAGER 74,580 74,580 6,000 U,900 8.100 200 1.100 102,880
001 200 0051 100% FIRE DISPATCHER II 52,596 52,596 4,200 9,100 5,900 200 800 72, 796
001 200 0051 100% FIRE DISPATCHER II 52,596 1,200 53,796 4,300 9,300 5,900 200 800 74,296
001 200 0051 75% SATIAUON CHIEF (48HR) 109.062 9,987 1,875 120,924 36,450 9,825 375 1,725 169,299
001 200 0051 100% FIRE DISPATCHER II 52,596 800 53,396 9,300 5,900 200 800 73,896
001 200 0051 100% FIRE DISPATCHER II S2,596 52,S96 4,200 9,100 5,900 200 800 72,796
001 200 0051 100% FIRE DISPATCHER II 52.596 1,200 53,796 4,300 9,300 5,900 200 800 74,296
001 200 0051 lOIJII, FIRE DISPATCHER II 52,596 800 53,396 4,300 9.300 5,900 200 800 73,896
001 200 0051 lOOIIo FIRE DISPATCHER II 52.596 52,596 4,200 9,100 5,900 200 800 72,796
001 200 0051 100% FIRE DISPATCHER II 52,596 1,200 S3,796 4,300 9,300 5,900 200 800 74,296
001 200 0051 100% FIRE DISPATCHER II S2,596 800 53,396 4,300 9,300 5,900 200 800 73,896
0051 Total 709,602 9,987 9,275 728,864 48,700 141,850 77.;!25 2,575 10,825 1,010,339
GrondTotal Totals 17,042,618 1, 368,553 293, 075 1!,704,316 6,900 152,600 5.397,600 2, 014,053 57,415 273,749 26,606,633
Part-time 117,400
O""rtime 6,184,090
Grand Total 32,908,123
4
As of July 18,2012
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STATlON 224 (ll)
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filhtt. s. - c
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Buhlw-C
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Kuhn B
OlttsoD B
Berllmpu- C
Gallolber c
Ctuley - C
llapeza-B
A.ooet-8
Vacant-a
Vactlll- 8
Bnirw:r- C
Evans-C
Manio..OC-C
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FIRE DEPARTMENT
mtC11IU
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Pa l Draoa (latcrl)
I
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en-Ocnnil COO<IIinator
April "-no Bemanl Horak
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for Stations n1. m
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8An.WON CHIEF
Eric l!oquivel
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MECKANIC 0 (2)
Joe r-
GoboHomolya
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DEUVE.JlY
DIUVD.
Mike Hud!Qao
COMMtJNICAT10NS
MANACI!It

T
/ DlSPATCHE!t U (I 0) "'\
lAIIie Ajpllm
Mltpret Cllolldler
Judith Joeot..oa
Brenda Han
Kollltrino McA.awn
A.Dbift SIMiey
J-et.ucu
Ma,.,.. Leellla-
S"'""Y Malley
Karl Prinz
I
I'AA.T TlMEITEMP
DISPATCHER. (2)
Judy C.,._
April Emilie
I
Fh Monllal Dutieo:
Rapontiblt for all lilted
under Vlftat Manhal
posilicn
182 Positions
160 Filled
23 Vacancies
[
ADMIN,
8An.WON CHIEf,
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VACANT
Micllal!lllilheiiiW
bpoB'ble Col
Statlono 221. 222.
216,229, 230, 231 ond
TmDina
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Maria VlleNW!Ia

LEAD AA.SON'I"'U
INVESTIGATOit
John Payan
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Judy Cn>tau
Tracy Sba ...
Alan Mattinat
Larelei fruske
I
m I'UVENTION
TECHNICIAN (3)
Briar! Azarovitz
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PUBUC EOUCAT10lol
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(POSmON DELETED
JULY lOll)
EMI!A.GNCY SVCS1\IGA
Danaltl Feoer
GENERAl FUND - 001
FY201213
2012 Projected PREUMINARY $ lncn!ase/ A> Increase/
Aocount Number Description 20U Actual Amount Ending Budget OPERATING BUDGET (Decrease) (Decrease)
Department: POLICE DEPARTMENT
(0) (0) IIDIV/0!
Personnel
salaries
5011 Salaries perm/fUIItime 38,75'1,880 36,821,200 38,079,345 1,255,145 3.4%
5012 Special salaries 757,915 723,600 723,600
5014 Salaries temP/parttlme 922,498 988,000 938,000 (50,000) 5.1%
5015 OVertime 2,537,262 2,136,600 2,136,600
Total: Sala ries 43,059, 385 40,679,300 41,884,445 1, 205, 145 3.0%
Benefits
5026 PERS retirement 9,2'19,979 10,371,100 11,342,800 971,700 9.4%
5027 Health and life InsuranCE 2,930,'164 2,735,800 2,620,700 (115,100) -'1.2%
5029 Medicare 529,209 596,500 536,900 (59,600) 10.0%
Total : Benel'its 12, 839, 043 13,816,700 14,619, 100 802, 400 5. 8%
Total : salaries &. benefits 55,898, 428 54, 496,000 56, 503,545 2,007,545 3. 7'Vo
Maintenance al)d Operations
5030 PERS credit
5031 MOU roncesslon
5032 Reimbursed nonhealth benefit
5111 Material and supplies 366,010 460,000 429,000 (31,000) 6,7%
5112 Small tools and equipment 66,655 45,000 132,600 87,600 194.7%
5113 Motor fuel and lubricants 306 300 300
5114 Raw foods
5120 Media expense
5121 Advertising so 1,900 1,900
5122 Dues and subsO'Iptlons 17,369 ~ 8 . 5 0 0 41, 700 (6,800) 14.0%
5123 Ubrary books
5129 Street sweepers LP
5131 MlleaQe
5132 Meetings and conferences 10,051 15,000 23,700 8,700 58.0%
5133 Education and training 14,041 3 1,500 53,500 22,000 69.8%
5134 Training post relmburseable 88,847 150,000 205,000 55,000 36.7%
5155 Cellular service 1,487 1,500 1,500
5171 Rentals 2,292 20,000 46,400 26,400 132.0%
5172 Equipment malntenanre 31,862 100,000 154,500 54,500 5'4.5%
5173 OUtside vehlcJe maintenance '15,503 53,500 53,500
5174 Printing charges 2'1,831 20,000 32,800 12,800 6'1.0%
5175 Post.!ge 23,808 26,000 40,500 14,500 55.8%
5176 Copy machine charges 40,371 47,000 52,200 5,200 11.1%
5181 Other operating expenses 6,453 15,000 12,500 (2,500) -16.7%
5187 Palla! ll!SeiVe5 13,133 17,000 10,400 3,400 20.0%
Total: Maintenance and Operilltlo ns 753,260 1, 052,800 1,302,600 249,800 23.7o/o
Contract Services
5502 ProfesslonaVcontraa:ual services 59,594 45,000 60,000 15,000 33.3%
5503 Litigation outside attorneyS
5504 Construction
5505 Other professional servlces 458,584 600,000 619,400 19,400 3.2%
5507 Facilities services
Tobit: Contractual Services 518, 178 645,000 679,400 34, 400 5.3%
5601 Garage charges 492,300 893,300 763,800 (129,500) 14.5%
5602 Wort:ers mmpensatiOO 1,635,200 1,574,000 1,796,475 222,475 14.1%
5603 Liability 806,900 1,042,700 1,042,700
5604 IT charges In-house 1,489,200 1,416,800 1,442,424 25,624 1.8%
5606 Electric 291,600
5607 Gas 36,000
5608 Water, sewer, geothermal 6,000
7/23/2012 3:34PM
GENERAL FUND- 001
FY2012-13
2012 Projected PRELIMINARY $Increase/ % Increase/
Acx:ount Number Description 2011 Actual Amount Ending Budget OPERATING BUDGET (Decrease) {Decrease)
5610 Communications
5611 Fleet charges - lease payments 844,679 881,200 881,200
5612 Fleet charges fuel 597,700 485,000 755,600 270,600 55.8%
Total: Internal Service Charges 6, 368,479 6,645,600 6,916,335 270, 735 4.1%
capital outtay
5702 Computer equipment 27,752 5,700 (5,700) 100.0%
5704 Miscellaneous equipment 6,983 39,000 (39,000) 100.0%
5705 Department amputer equipnent
5706 Alterations and renovations 50,000 25,000 (25,000) 50.0%
Total: Capital Outlay 34,735 94,700 25,000 (69,700) -73.6%
Debt Service
5801 Debt service prlnciJal
5802 Debt service Interest
5803 Lease payments - PensiOn Bond paymet 2,172,400 2,203,700 31,300 1.4%
Total: Debt Senllce 2,172,400 2,203,700 31,300 1.4%
Total: Non-Personnel Expenses 7,674,652 10,610,500 11,127,035 516,535 4.9%
Department Total : Police 63,573,080 65,106, 500 67,630,580 2,52-4, 080 3.9%
7/23/2012 3:34PM
City of Bem1rd.no
Pollee Salarv &_
FUND TITU:
001 POUCE OISI'ATCH
001 POLICE II
001 POLICE DISPATCHER II
001 POLICE DISPATCHERI (FlEX)
001 POLIO: DISPATCHER I {FlEX)
001 POliO: DISPATCHER II
001 POLICE DISPATCHERII
001 POliCE DISI'ATCHERI (FLEX)
001 POLICt DISPATCHER II
001 POliCE DISPATCH SUPERVISOR
001 POliCE DISPATCHER II
001 POUC OISPA tCHER II
001 POLICE COMMUNICATIONS
001 POllet DISPATCHERII
001 POLICE DISI'ATCHtR I (FLEX)
001 POUC DISPATCHER II
001 POllet DISPATCHER II
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
POLICE DISPATCHSUPERVISOR
POLICE DISPATCHER II
POliCE DISPATCHER II
POliCE DISPATCHER II
POUCE II
POl iCE DISI'ATCH SUPERVISOR
POLICE DISPATCHER II
POLICE DISPATCHER I (FLEX)
POliCE RECORDSTECHNICIAN II
POliO: RECORDSTECHNICIAN II
POliCE RECORDSTECHNICIAN II
POLIC RECORDS MANAGER
POliCE RECORDS TECHNICIAN II
POllet RECORDSTECHNICIAN II
POliCE TRANSCRIBER
POliCE TECHNICIAN II
POliCE TRI\NSCRIBEI\
POllet RECORDS TECHNICIAN II
POliO: TECHNICIAN II
POllet TRANSCRIBER
POLICE RECORDS TECHNICIAN II
POllet RECORDSTECHNICIAN II
POLICE RECORDSTECHNIOAN II
POLICE RECORDSTECHNICIAN II
POLICETRANSCRIBER
POllet RECORDS TECHNICIAN II
POLICE RECORDS SUPERVISOR
POUCf REWRDS TECHNICIAN II
EPMC 9% M ANNUAl
SALARY BASE SALARY
64,2U
52,596
52,596
47,604
47,60A
52.596
52,596

47,604
52,596
S2,596
51.S96
52.S96
64,211
S2,596
52,596
S1,596
74.580
51,596
52,596
52,59fi
52,596
47,604
52,596
52,596
64,112
52.S96
52,596
S2,596
S2,596
64,2U
52,596
47,604
1,779,156
37,104
37, 104
171104
67, 500
37,104
37,104
15.2n
37,104
37, 104
3S,292
17,104
37,104
H ,29Z
17,104
37,104
l7,1o4
37, 104
17,104
35,192
37,104
37.104
37,104
37,104
51,596
37,104
TOTAl ANNUAl
SPECIAl PAY SOU
1.400
800
800
1.100
BOD
1,100
800
1,200
BOO
BOO
1,200
600
1,100
1,000
1,100
15,000
600
600
600
GOO
AUTO - SOU PERS EE
5,200
4,300
4,200
3,900
3,800
4,300
4,300
4,300
3,800
4,100
4.30()
4,200
4,200
!;, tOO
4,200
A,100
4,300
6,000
4,300
4,300
4,300
4,300
3,800
4,200
4,300
5,100
4,200
4,200
4,200
4,200
S,200
4,300
3,800
143,500
3,000
3,000
3,000
5,.400
3,000
3,000
2,800
3,000
3,000
l.BOO
3,000
J.OOO
2.800
3,000
3,000
3.000
3,000
3,000
2.800
3,000
3,000
3,000
3,000
4,200
3,000
P[RS ER
11,400
9,300
9,100
8,400
1,300
9.300
9,300
9.300
8,300
9,100
9.300
9,100
9,100
11,100
9,100
9,100
9,300
12,900
9,300
9,300
9,300
9,200
8.300
9,100
9.300
11,100
9,100
9,)00
9,100
9,100
11.300
9,300
8,300
311,000
G.SOO
6,500
6,400
11,700
6,oo
6,500
6,100
6,400
6,400
6,100
6,400
6,400
6,100
6AOO
6,500
6,400
6,400
6,400
6,100
6,400
6,400
61400
6,400

6,40()
ANNUAl FRINGE
BENEFITS SOZ1
8,100
S,900
5,900
5,900
5,900
5,900
5,900
5,900
5,900
5,900
5, 900
S,900
5,900
8,100
5,900
5,900
5,900
8,100
5,900
5,900
5,900
5,900
5,900
5,900
5,900
8,100
S,!JOO
5,900
5,900
5,900
8.100
5,900
5,900
205,700
5,900

5,900
8.100
5,900
5,900
5,900
S,900
5,900
S,900
5,900
5,900
5,900
5,900
S.900
5,900
5,900
5,900
S,900
5,900
5,900
5,900
5,900
8,100
5,900
UNEMPLOYMENT
SOZI
200
200
200
100
100
100
200
200
100
200
200
200
200
200
200
200
200
200
100
200
200
200
100
200
200
200
200
200
200
100
200
200
100
6,100
100
100
100
200
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
200
100
MEDICARE SOlO
BOO
800
700
700
800
800
800
700
800
800
800
800
900
BOO
BOO
800
1.100
BOO
!100
800
800
700
BOO
800
900
8110
800
800
800
900
800
700
25,700
500
soc
500
1,000
500
soc
soc
500
500
500
500
500
500
500
500
500
500
500
500
500
500
soo
soc
BOO
soc
TOTAl ANNUAl
SAlARY AND
BENEFITS
90,511
73,896
72,796
67,404
66,404
74,296
73,896
74,296
66,404
72,796
73,896
72.796
7l.796
89,612
72.796
12,796
74,296
101,880
73.896
73,896
74,296
73.596
66,404
72,796
74,296
89,611
72,796
72,796
72,796
72,796
90,912
74,196
66,404
2,486,15f;
53,704
53,704
53,004
93,900
53,004
S3,704
50,692
S3,004
S3,004
50,691
53,004
53.004
50,692
53,004
53,704
53,01)4
53,004
53,004
50,692
53,004
53,004
53,004
53,004
70,996
S3,004
dty of
Sola!Y & Benefit>
FUND
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
DOl
001
001
001
001
001
DOl
001
001
001
001
OOi
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
TITL
POLICE RECORDSTl'CHNICIAN II
POliCE RECORDSTl'CHNICJAN II
POUC RECORDS TECHNICIAN II
POLICE RECORDS SUPERVISOR
SENIOR OFFICE ASSISTANT
ADMINISTRATIVEANALYST II
ADMINISTRATIVE ANALYST I (FUXI
ADMINISTRATIVE ANALYST II
PROPERT'I & \/1DENCETECHNICIAN II
fORENSIC SPECIALIST II
SENIOROffiCE ASSISTANT
FORENSIC SPECII\USTII
PROPERTY \/10ENCE& SUPPLYSUPERVISOII
fORENSIC SPECIALIST Ill
FORENSIC SPECIALIST II
PROPERT'I & EVIDENCE TECHNICIAN II
PROPERT'I & EVIDENCE TECHNICIAN II
FORENSIC SPECII\UST I (FLEXI
FORENSICSPECIALIST II
COMMUNITY OFFICER II
POLICETRAININGCOORDINATOR
COMMUNIT'I SERVICE OFFICI:RII
POLICE P&T
POLICE P&TTECHNICIAN
POLICE P&TTECHNICIAN
POLICE OFFICER
COMMUNIT'I SERVICE OrFICER I
COMMUNITY SERVICE OFFICER II
POliCE OFFICER
SERGEANT
COMMUNIT'ISERVICE I
POliCE OFFICER
COMMUNITY SERVICE OFFICER I
COMMUNITYSERVICf OFFICER I
COMMUNITYSERVICE OFFICER I
COMMUNIT'I SERVICE OFFICER I
COMMUNIT"' SflltVICESOffiC .. SUPERV1SOR
COMMUNIT'I SERVICEOFrlctR I
COMMUNIT'I SERVICEOFFICER I
SERGEANT
COMMUNITYSERVICEOFFICER I
POLICE OFFICER
POLICE OFFICER
ANNUAL BASESALARY
37,104
37.104
37,104
37,104
37,104
17,104
52,596
1,l41.60
37.1()1

61,092
70,944
240,0&4
52.S%
58,116
37,100
S8,116
61,092
61,092
58,116
5t596
S8,116
58,116
58,116
52,596
58,ll6
58,116
50,040
58.116
58,116
58,116
1.006,392
45,288
52.596
45,288
70,944
50.040
501040
85,272
39,000
4S,288
85,272
110,280
39,000
85,271
39,000
39,000
39,000
39,000
39,000
39,000
64,212
39,000
39,000
110,280
39,000
45,288
8S,27l
85,272
EPMC 9% ANNUAL
BASESALARY
7,890
7,890
7,890
10,195
1,728
10,195
7.890
7.944
TOTALANNUAL
SPECIAL PAY - 5012
600
600
1.200
800
800
800
1,200
600
1,200
6,600
2,400
2,000
600
2,400
3,000
600
800
3,000
2,400
3,000
AUTO- SOU PERS EE
3.000
1,000
3,000
3,000
.200
94,000
3,000

4,900
5,700
19,300
4,200
4,700
3,000
4,700
4,900
4,900
4,600
4,200
4,700
4,700
4,700
4, 200
4, 600
4,600
4,000
4,700
4,700
4,600
10,700
3,600
.zoo
3,600
5,700
4,000
4,000
25,100
3,100
3,700
3, 100
3,100
3,100
3,100
3,100
3,100
3,100
S,100
31200
3,100
3,100
3,600
PERS ER
6,400
6,400
6,400
6,400
6,400
6,400
9,100
U4,700
6.500
12,300
10,600
12,300
01,700
9,100
10,300
6,400
10,200
10,600
10,600
10,100
9, 100
10.200
10,200
10,300
9, 100
10, 100
10.100
8.700
10,200
10,300
10,100
175,700
7,900
9,100
7,900
12,300
8,700
8,700
28.800
83,000
6.800
8,000
28,800
37,200
6,800
28,200
6,800
6.800
6.800
6,800
6,800
6.800
11,100
6,900
6,800
37,200
6,800
7,900
28.800
29,000
ANNUALfRINGE
BENEfiTS - 50Z7
5,900
5,900
5,900
5,900
5,900
5,900
8,100
19S,400
5,900
10,900
10,900
10,900
31,600
5,900
S,900
5,900
5,900
8,100
8. 100
S,900
5.900
5,900
5,900
5.900
.5,900
5,900
5,900
.5,900
5,900
5,900
S,900
110,600
5,900
5,900
5,900
8.100
5,900
5,900
5 500
43,100
5,900
5,900
5,500
>.500
5,900
5,500
5,900
.5,900
5,900
5,900
5,900
5,900
8, 100
10,900
5,900
5,500
5,900
5.900
5.500
s.soo
UNEMPLOYMENT-
5028
100
100
100
100
100
100
200
3,500
100
200
200
200
700
200
200
100
200
200
200
200
200
200
200
200
200
200
200
200
200
200
200
3,500
100
200
100
200
200
200
300
100
100
300
400
100
300
100
100
100
100
100
100
200
100
100
400
100
100
300
300
MEDICARE- 50l9
500
500
500
500
500
800
16.600
500
1,000
900
1,000
3,000
BOO
900
500
900
900
900
800
800
900
900
900
BOD
800
BOD
700
900
800
700
800
700
700
700
1,400
s,ooo
600
700
1,400
600
1,400
600
600
600
600
600
900
600
600
600
700
1,400
1,400
TOTALANNUAL
SALARY AND
BENEFITS
50,004
50,004
52.!.04
53,004
S3,004
53,004
74,!96
1.768,060
53,704
101,044
88,592
IOI,OU
72,796
81,316

80,816
85,792
85,792
79,716
72,796
80,816
R0,816
81.316
72.796
79,716
79.716
69,540
79,716
81,316
791716
1,397,492
63,488
72,796
63,488
97,244
69,540
69,540
131.561
S67,6SI
55,.500
64,288
131,562
166,575
55,500
IZ9,000
5S,500
55,500
S5,500
55,500
55,500
54.900
89,612
61,500
55,500
l66,57S
ss.soo
63,088
131.562
132,416
City of bn
Pofke Salary &. 81neOts
FUND
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
()OJ
001
001
001
001
001
001
DOl
DOl
001
001
DOl
lllll
001
001
DOl
001
001
001
001
001
001
DOl
001
001
001
001
001
001
001
001
TITLf
liEUTENANT
POLICE OfFICfR
OFFICER I
POUCE OFFICER
POliCf OFFICER
SERVICEOFFICER II
S1\GEIINT
COMMUNITY SERVICEOFFICER I
COMMUNITYSERVICE OffiCER I
COMMUNITYSERVICE OffiCER I
COMMUNITYSERVICE OFACERI
POUCE OFFICER
SENIOROFFICE o\SSISTANT
POliCE OFFICER
SERGEANT
PARKING ENFORCEMENTOFFICER
POUCE OFFICER
COMMUHilYSfRVICESOffiCERSUPERVI!iOR
POliCE OffiCER
POliCE OffiCER
POUCE OFFICER
1\DMINISTIIATIV( ASSISTANT
COMMUNITYSERVICE OFFICER II
OETECTIVE/CORPORIIL
POliCE OffiCER
PARKING ENFORCEMENTOffiCER
POliCE OFFICER
POUC OFFICER
PARKING ENFORCEME"'TOfFICER
SENIOROfFICE ASSISTANT
POliCE CAPTAIN
DETECTIVE/CORPORAl
SERGEANT
SERGEANT
DffiCTIVE/CORPORAI
POliCE CAPTAIN
POliCE FLfET MAINTENA>KJ: CKPEDITOR
ITANALVST II (FLEX)
CHIEF OF POUCE
POLICECAPTAIN
ASSISTANT CHIEF Of POUCE
SERGEANT
LIEUTENANT
CRIMEANALYSlSSUPPORT ASSISTANT
EltECUTlVE ASSISTANT
EXECUTIVE ASSISTANT
EXECUTIVE ASSISTANT TO DIRECTOR (U)
EXECUTIVE ASSISTANT
DETECTTVE/CORPORAL
ANNUAL BASE SALARY
uz.n1
85,272
39,000
85,172
85,271
39,000
39.000
45.288
39,000
110,280
39,000
39,000
39,000
39,000
39,000
39,000
39,000
z 117,952
8S,272
37.104
8S,272
110,280
39,000
85,272
64,21Z
85,272
85,272
BS,27Z
A3,092
45,1:88
97.296
85,272
45,288
39,000
85,272
85,272
39.000
39.000
39,000
37,104
l,.U2,1U
158,74ll
97,196
110,180
110,180
97,296
158,748
40,991
78.384
237,300
tSB,748
1.93.152
110.180
132,132
43,092
50,040
50,040
4.3,092
55.284
50,040
EPMC 9'1 1 ANNUAL
BASE SALARY
12,189
7,'198
7,944
7,944
10,222
98,143
7, 728
7,728
7,890
7,944
7,674
7,998
7,944
89,750
14,287
9,027
10,176
lO,l9S
9.027
14,773
21,843
14,773
11,870
9,925
12.189
TOTAL ANNUAL
SPECIAL PAY 5012
3,300
3,600
3,000
3,000
3.300
1, 2DO
1,200
34,400
600
3,000
600
2,400
3,000
3,000
3,000
3,600
3.000
22, 200
3,000
),900
3,000
3,000
S,400
5,400
5.400
S,400
3,300
600
600
AUTO - SOU
6,900
PERS EE
3, 100
3,100
3)00
3.600
3,100
3,100
3,100
3,200
3, 100
3.2DO
78,300
3,000
3,100
5,100
],400
3,600
3,600
3, 100
3100
3,000
31,000
3,300
6,300
1,400
.ooo
4,000
3,400
4,400
4,000
PERS ER
44,500
29,100
6.800
29.000
19,000
6,800
6,800
7,900
6,800
37,300
6,800
L.BOO
6.800
6,800
7.000
6,800
7,000
543,200
28,200
6.400
28.000
17,200
6,800
28,200
11,100
28.800
29.000
28.000
7,500
7,900
33,000
29,000
7,900
6,800
29,200
29,000
6,800
6.800
6,800
6,400
408,800
52, 200
33,000
37,500
37,200
33,000
53,900
7, 100
13,600
79,!00
S3,900
65,300
36,200
44,500
7,500
8,700
8,800
7,500
9,600
8,800
ANNUAL FRINGE
BENEFITS 5021
4,500
5"500
5.900
5,500
5,500
5.900
5,900
5,900
5,900
5,500
5,900
S,900
5,900
5,900
5,900
S,900
5,900
220,1DO
5.500
5,900
5,500
5,500
5,900
5,500
8,100
5,500
5,500
5.500
5,900
5,900
5,500
5,500
5,900
5,900
5,500
s.soo
5,900
5,900
S,900
5,900
127,600
4,500
5,500
5,500
5,500
s.soo
4,500
5,900
10,900
4,500
4,500
4,500
5,500
4,500
5,900
5,900
5,900
5,900
10,900
5,900
UNEMPlOYMENT
5021
400
300
100
300
300
100
100
100
100
400
100
100
100
100
!00
100
100
!;,400
300
100
300
400
100
300
zoo
300
300
300
100
100
300
300
100
100
300
300
100
100
100
100
4,600
500
300
400
400
300
500
100
200
BOO
500
600
400
400
100
200
200
100
1DO
200
MEDICARE SOZ9
2.100
1,400
600
1.400
1,400
600
600
100
600
1,800
600
600
600
600
600
600
800
29,300
voo
500
1,300
1,800
600
1.400
900
1.400
1.400
1,300
600
700
1.600
1,400
700
600
1.400
1,400
600
600
600
500
l1,100
2.500
1,600
1,800
1.600
600
1,100
3,900
1,600
1,700
2, 100
700
700
600
700
TOTAL ANNUAt
SALARY AND
BENEFITS
199,121
133,270
ss.soo
l31,AI6
132,416
55,500
S5,500
63tA88
ss.soo
168,801
S5.500
SZ,400
52,400
55,500
S7,000
55,500
57,000
3,127 795
129,000
S3,00A
178,046
168,375
55,500
129,000
89,612
131,562
132.A16
128,046
60,591
63.488
149,7ll
UZ.416
63,488
55.500
133,270
132,416
52,400
52,400
ss.soo
53,004
2.148,762
232,735
149,723
167,8S6
168,375
149,723
237.821
57,992
110,484
360,443
200,411
2B6,82Z
164,005
199.121
S9.99Z

70,240
60.S92
80,3114
70,240
Oty of Sin Semardino
Polit-e &
FUND
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
TITLE
CRIME ANALYST
POLICE CAPTAIN
CRIME ANALYSIS SUPPORT ASSISTANT
POLICE OFFICER
SERGEANT
POLICE OFFICER
POli CEOFFICER
POLICE OFFICER
POLICE OFFICER
COMMUNITY SERVICE OFFICERII
POliCE OFFICER
POLICE OFFICER
POLICE Or FICER
POLICE OFFICER
SERGEANT
POLIO: OFFICER
POllet: OFFICER
POLICEOFFICER
POLICE OFFICER
SERGEAI<T
SERGEAI<T
POLICE OFFICER
LIEUTENANT
POLICEOmCER
POLICE OFFICER
POLICE OFFICER
POLICE OFFICER
SERGEANT
SERGEANT
POLICE OFfiCER
POLICE OfFICER
POLICE OFFICER
POLICE OFFICER
POLICE OFFICER
POliCE OR'ICER
POLICE OFFICER
POliCE OFHCER
POLICE OFFICER
POLICE OFFICER
POLICEOFriCER
POLICE OFACER
POUCOFFICER
POliCE OffiCER
POliCE OFFICER
POLICE OFFICER
POLICE OFFICER
POLICE OFFICER
POllet: OFfiCER
POliCE OFFICER
OFFICER
POll(;!; OFFICER
POliCf OFFICER
POLICE OFFICER
POLICEOFFICER
POLICE OFFICER
SERGEANT
POLICE OFFICER
POliCE OFFICER
ANNUAL BASE SALARY
97,296
61,092
158,748
2.292,360
85,272
110,280
85,272
85,272
85.272
85,172
45,288
85,272
85,272
85.272
85,272
110,280
85,272
85,172
85.U2
85, 272
110,280
Jl0,280
85,272
ll2, 132
8S,172
85,272
8S,272
85,272
U01180
110,280
85,272
85,272
85,272
85,272
85,212
85,271
85.272
85,272
85,272
85,272
85,272
B5.27Z
85.212
85,.1.71
85,272
85,272
85,272
85.272
85,272
85.272
85,272
85,172
85,272
85.271
85,272
85,272
110,280
85,272
85,272
EPMC = '1% ANNUAL
BASESALARY
9,081
163,039
7,9411
10.222
7,674
7,890
7,674
7,674
7.890
7,944
7. 944
7,9.44
10.195
7.944
7,890
7,674
7.674
\0,222
10,276
7,674
12.378
7,fi74
7,944
7,fi74
7,674
10, 195
10.222.
7,971
7,890
7,728
7,944
7,890
7.890
7.728
1,998
7,944
7,890
7,94"'
7.890
7.944
7,944
7,674
7,fi74
7,674
7,998
7,674
7,fi74
7,890
7,890
7,674
7,998
7.944
7,890
10195
7,890
7.674
TOTAl ANNUAL
SPECIAL PAY - 5012
3,600
5,400
48,000
3,000
3,300
2,400
1,400
3,000
3,000
3,000
3,000
1,000
3,000
3.300
3,900
5,400
1,000
3,000
3,300
),300
2,400
600
),000
2,400
t400
600
3,600
1,000
2,400
3.000
2,400
3,000
1,000
3,600
2,400
2.400
3,600
3,000
2.400
3,000
2,400
AUT0 - 5013 PERSEE
6,900 37,700
1,600
PERS ER
33,200
10,600
53,900
695,800
29,000
37,300
28,000
28,800
28,000
28.000
7,900
2!.800
29,000
29,000
29,000
37,200
29,000
28,800
28,000
28,000
37.300
37.500
18.000
45,200
21.000
29,000
28,000
18,000
37,200
37,300
29,100
28,800
28,200
29,000
28,800
28,800
28.200
29,200
29,000
28,800
29,000
28,800
29,000
29,000
28,000
28.000
28,000
29,200
28.000
28,000
28,800
28,800
28,000
29,200
29,000
28,800
37,200
28,800
28.000
ANNUAL FRINGE
BENEFITS 5027
s,soo
5.900
4,500
127,600
5,500
5,500
5,500
5,500
5,500
5,500
5,900
5,500
5,500
s,soo
S.500
5,500
5,500
5,500
5,500
5,500
5,500
5.500
5,500
4,500
5,500
5,500
5,500
S,500
5,500
5,500
S,!>OO
5,500
5,500
5,500
5.500
5,500
5,500
5,500
5,500
5,500
5.500
5,500
5,500
5.500
5,500
5,500
5.500
5,500
5,500
5,500
5,500
5,500
5,500
s.soo
5,500
5,500
5.500
5,500
5,500
UNEMPLOYMENT
SOlB
300
200
500
7,400
300
400
300
300
300
300
100
300
300
100
300
400
300
300
300
300
400
400
300
400
300
300
300
300
400
400
100
300
300
300
300
300
300
300
300
300
300
300
300
300
100
300
300
lOO
300
300
300
300
300
300
300
300
400
300
300
M01CARE 5029
1,600
900
24,700
1,400
1,800
1,300
1,400
1,300
1,300
700
1,400
1,400
1,400
1,400
1,800
1,400
1,400
1,300
1.300
1,800
1,800
1,300
1,300
1.400
1.300
1,300
1.800
1,800
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,400
1,300
1,300
1.300
1,400
1,300
1,300
\,400
1,400
1,300
1,400
1,400
1,400
1800
1,400
1,300
TOTALANNUAl

BENEFITS
150,577
83.592
237,821
3,408,499
l32,416
108,802
128,046
131,562
128,046
128,046
63,488
131,562
132,41.6
132,416
132,416
168,375
132,416
124.272
128,046
128,046
168,802
169.656
128,046
200,010
128,046
U2A16
U8,046
128,046
108,375
108,802
132,843
131,562
129.000
l32,416
131,561
131,562
129,000
133,270
132,416
131,562
132,416
131,562
132,AI6
132,416
128,0116
128,046
128,046
ll3,270
128.046
128,046
131,562
131,562
128,046
133,270
132,416
131.562
108,375
131.562
128,046
City of San Bern1rdlno
Pollee Satary & Benefits
TrTLE
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
POliCE OfFICER
SERGEANT
POLICE OFFICER
POUCE OffiCER
POUCEOFFICER
POliCE OFFICER
POliCE OfFICER
POliCE OFFICER
liWTENA:<T
SERGEANT
SERGEANT
POt.ICOFFICER
POliCE OfFICER
POLICE OFnCER
POliCE OFFICER
POliCE OFFICER
POliCE OFFICER
POliCE OFFICER
SERGEANT
POUCEOFFlCER
POLIC[ OFFICER
POLICE OFFICER
POUCE OFFICER
POliCt OFFICER
POLICE OFFICER
POliCE OffiCER
POliCE OFFICER
SERGEANT
POliCCOFFICER
OFFICER
POLICEOfFICER
POliCE OFFICER
POliCE OFFICER
liEUTENANT
POLICE OFRCER
stRGEANT
POLICE OFFICER
POLICE OFFICER
POUCE OFFICER
POLICE OFFICER
POliCE OFFICER
POUCE OFFICER
SERGEANT
POliCE OFFICER
POLICE OFFICER
POLICE OFFICER
POliCE OFFICER
POUCE OFFICER
POliCE OFFICER
POLICEOFFICER
POliCE OFFICER
liEUTENANT
SERGEANT
POUCE OFFICER
POliCE OFFICER
POLICE OrFICER
POliC OFFICER
POliCE OFFICER
POliCf OfFICER
EPMC 9% ANNUAL TOTALANNUAL
ANNUAl BASESALARY BASE SALARY SPECIAl PAY SOlZ
85,272
110,280
85,272
85.272
85,272
85,272
85,272
85,272
l32,U2
U0,280
110,280
85.272
85,272
85.272
85,272
85,272
85,272
85,272
110,280
85,l72
85.172
85,272
85, 272
85,272
85,272
85,272
85, 272
110,280
85,27l
85,272
85,272
85,272
85,271
132,132
85,272
110,280
85,272
85,272
85,272
85,272
85,272
85,272
110,280
85,272
85,272
85,272
85,272
85,272
85,272
85,272
85,272
132.131
110,280
85,l72
85,zn
85,272
85,272
85,212
85,272
7,944
10,.195
7,674
7,674
1,940
7,944
7,944
7,998
12,378
10.222
10,222
7,8'10
7,890
7,944
7,944
7,014
7,998
7,674
10, 195
7,944
7,890

7,674
7,fil4
7,890
7.944
7,944
10,195
1,944
7,674
7, 674
7,fil4
l,fi/4
12.378
7,fi/4
9,925
7.890
7,fi/4
7,890
7,890
7,944
7.998
10,222
7,890
7,674
7,890
7,674
7,944
7.944
7,890
I,!M4
12,189
9,925
1,674
7674
7,674
7,890
7,674
7,674
3,000
3,000
3,000
3,000
3,000
3,600
5,400
3,300
3,300
l,400
1,400
l.OOO
3,000
3,600
3,000
3,000
2,400
3,000
2,400
3,000
) ,000
3,000
3,000
5,400
1,400
2,400
2,400
3.000
3,600
3,300
1,400
3,000
3.000
2,400
] ,000
3,300
2,400
AUTO-SOU PERS EE PERS ER
29,000
37,200
28,000
28.000
29,000
29,000
29,000
29,200
45.200
37,300
37,300
28,800
28,800
29,000
29,000
28.000
29,200
28,000
37,200
29,000
28,800
29,000
28,000
28,000
28,800
29,000

37,200
29,000
18,000
28,000
28,000
28,000
45,200
28,000
36,200
28,800
281000
28.800
28,800
29,000
29.200
37,300
28,800
28,000
28,800
28,000
29,000
29,000
28,800
29,000
44,500
36,200
28,000
28.000
28.000
28,800
28,000
28,000
ANNUAL
BENffrTS 5027
5,500
5,500
5,500
s.soo
5,500
5,500
5,500
s,soo
4,500
5,500
s.soo
5.500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
s.soo
5,500
5,500
s.soo
5.500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
4.500
5,500
5,500
5,500
s.soo
5,500
5,500
5,500
s.soo
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5.500
4,500
5,500
5,500
5.500
5.500
5.500
5,500
5,500
UNEMPl OYMENT
5028
300
400
300
300
300
300
300
300
400
400
400
300
300
300
300
300
300
300
400
300
300
300
300
300
300
300
300
400
JOO
300
300
300
300
400
300
400
300
300
300
300
300
300
400
300
300
300
300
300
300
300
300
400
400
300
300
300
300
300
300
MEDICARE 5029
1,400
1.800
1,300
1.300
1,400
1,400
1,400
1,400
2,100
1,800
1,800
1,400
1.400
1,400
1.400
l.JOO
1,400
1,300
1,400
1,400
1,400
1,300
1,300
1,400
1,400
1-oo
1,800
1,400
1,300
1,300
1,300
1,300
2,200
1,300
1,700
1,400
1,300
voo
1.400
1,400
\ ,400
1,800
1,400
1,300
1.400
1,300
1,400
1,400
1,400
1,400
2,100
1,700
1,300
1,300
1.300
1, 400
1,300
1,300
TOTAl ANNUAl
SALARY AND

132,416
168.375
128,046
128,046
132,416
132,416
132,416
133,270
202,210
)68,802
168,802
131,562
131.562
132.416
132,416
128,046
133,270
U8,046
166,575
132,416
1311562
132,416
128.046
H8.046
131,562
132.416
132 418
168,.375
132,416
128,046
U8,046
128,046
128,1146
202,210
128,046
164,005
131,562
128.046
131,561
131,562
132,416
133,270
1611,802
131,562
1281046
131,562
128.046
132,416
132,416
131561
132,416
199,121
164,005
128,046
128,046
128,046
131.562
118.046
l28.046
City of Sn 8emardlno
PoltGe blary &

001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
Tnu
POLICEOfFICER
SERGEANT
POUCEOFFICER
SERGEANT
POUCE OFfiCER
SERGEANT
POliCE OFFICER
POUCE OFFICER
POUC OFFICER
POLICE OFFICER
POUCE OFFICER
POUCE OFFICER
POliCE OfFICER
POLICE OFFICER
SERGEANT
POLICE OFFICER
POUCE OFFICER
POliCE OFFICER
POLICEOFFICER
POLICEOFFICER
POUCEOFFICER
POliCE OFFICER
POLICE OFFICER
POLICE OFFICER
SERGEANT
POUCEOfFICER
SERGEANT
POLICE OFFICER
SERGEANT
POUCE OFFICER
POLICE OFFICER
POUCE OHICER
POLICE OFFICER
POLICEOFFICER
P0UCE OfFICEft
POLICE OfrtCER
POLICE OFFICER
SERGEANT
POUCEOFI'lCER
POUCEOFFICER
POLICEOFFICFR
POliCE OFFICER
POUCE OFfiCER
POUC OfFICER
POLICEOFFICER
LIEUTENANT
POLICE OFFICER
POUCE OFFICER
POUCE OFFICER
POLICE OFFICER
POLICE OFFICER
POLICOFFICU\
POLICEOFFICER
POLICEOFFICER
POLICE OFFICER
SERGEANT
POLICEOFFICER
POLICEOFFICER
POLICE OFFICER
ANNUAL BASE SALARY
85,172
110,280
85,272
110,280
85,272
110,280
851272
85,272
85,272
85,n2
85,272
85,272
IIS,272
85,272
110,280
85,271
85,272
85,272
85,272
85,272
85,271
85,272
85,272
85,272
110,280
85,272
110,280
85,272
110,280
85,272
85,272
85,272
8S,272
85,l72
85,272
85,272
39,000
85,272
110,280
85,272
85,272
85,172
85,272
85,272
85,272
85,272
132. 132
85,272
85.272
85,271
85,272
85,272

85.272
8S,272
85,272
110,280
85,272
85,272
85,272
fPMC zo "'1C ANNUAl
BASE SALARY
7,998
10,222
7,944
10,222.
7,998
10,222.
7.674
7,674
7,890
7,674
7.890
7,1190
7.944

10,276
7,944
7,998
7,674
7,890
1,944

7,890
7,728
7.890
10,222
7,890
10,276
7.890
10, 195
7,674
7,94A
7,674
7,674
7,944
7,944
7,674
7,890
10.222
7674
7,890
7,674
7,674
7,944
7,944
7,674
12,378
1,944
7,998
7,998
7,998
7,998
/,998
7,998
7,998
7,674
10,222
7 674
7.944
7,944
TOTAL ANNUAl
SPECIALPAY SOU
3,600
3,300
3,000
3,300
3,600
3,300
2,400
2.400
2,400
3.000
3,000
3,900
3,000
3.600
2,400
3,000
3,600
2.400
600
2,400
3.300
2,400
3.900
2.400
3,000
J ,OOO
3,000
3,000
2,400
3,300
2,400
3,000
3,000
600
3.000
3,000
3,000
3,000
3,600
3.000
2.400
2,400
3,300
3,000
3,000
AUT0 - 5013 PERS E
' 3,100
PERS ER
29,200
37,300
29,000
37,30()
29,200
37,300
28.000
28.000
28,800
28,000
28,800
28,800
29,000
29,000
37,500
29,000
29.200
28,000
28,800
29,000
29,200
28,800
28,200
28,800
37,300
1 &,800
31.500
28,800
37,200
28,000
29,000
28,000
28,000
29,000
29,000
28,000
6,800
28,800
37,300
28,000
28,800
28,000
28,000
29,000
29,000
28.000
45,200
29,000
29,200
29,200
29,200
29,200
29.200
29,200
29,200
28,000
37.300
28,000
29,000
29,000
ANNUAL FRINGE
BENEFnS 5027
5,500
5.500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5.500
5,500
s.soo
5,500
5,500
5,500
5,500
5,500
5,500
5.500
5,500
5,500
5,500
5,500
5,500
5.500
5,500
5.500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,900
5,500
5,500
5,500
5.500
5,500
5,500
5,500
5,500
5,500
5,900
5.500
5,500
5,500
s,soo
5,500
5,500
s,soo
5,500
5,500
5,500
5,500
5,500
s,soo
UNEMPLOYMENT -
soza
300
400
300
400
300
400
300
300
300
300
300
300
300
300
400
300
300
300
)00
300
300
300
300
300
400
300
400
300
400
300
300
300
300
300
300
300
100
300
400
300
300
300
300
300
300
300
200
300
300
300
300
300
300
300
300
300
400
300
300
300
MEDICARE S029
1,400
1,800
I,AOO
1,800
1,400
1,800
1,300
1,300
1,400
1,300
1,400
1,400
1,400
1, 400
1,800
1,400
1,400
1,300
1,400
1,400
1,300
1,300
1,400
1,400
1,300
600
1,400
1.800
1,300
1,400
1,300
1,300
1,400
1,300
1,400
1,400
1,400
1,400
1,400
1,400
1,.400
1,400
1,300
1,300
1.400
1,400
TOTAL ANNUAL
SALARYANO
BENEFns
133,270
168,802
\32,416
168,802
133,270
168,802
U8.046
1Z8,046
131,562
128,046
131,562
131,562
132,416
132.416
169,656
132416
13.3,270
128,046
131,562
131,016
131,270
131.562
129,000
1]1,562
168,802
131,562
169,656
131,562
168,375
126,746
132.416
128,046
128,046
132,416
132,416
128,046
55,500
131,562
168,802
128,046
131.,562
128,046
128,046
131,016
132,416
128,045
196,410
12.,472
U2.670
124,672
124,672
U5,272
llA,672
1l4,072
U4,072
128,046
167,002
128,046
1321Al6
132,416
City of San 8ernardlno
Pollee Salary & BenefitJ
FUND TITlE
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
00)
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
liEUTENAI'lT
POLICE OfFICER
SERGEANT
SERGEANT
POLICE OFFICER
DETECTIVE/CORPORAL
POLICE OfFICER
POLICE OFFICER
COMMUNITY SERVICE OFFICERI
POLICE OFFICER
POLICE OFFICER
POLICE OFFICER
POLICE OFFICER'
POLICE OFFICER
POLICE OFFICER
POLICE OFFICER
SERGEJ\NT
SERGEANT
POLICEOfFICER
POLICEOfFICER
POLICE OFFICER
POLICE OF'ICER
LIEUTENANT
DETECTlVE/CORPORAl
POLICE OFFICER
POLICE OfFICER
OETECTlVE/CORPORAL
POLICE OFFICER
OETECTlVE/CORPORAL
POLICE OfFICER
POLICE OFfiCER
POLICE OFfiCER
POUC OFFICER
POLICEOFFICER
DETECTIVE/CORPORAl
POLICEOFFICER
DETECTIVE/CORPORAL
POLICEOFFICER
ASSET FORFEITURE ANALYST
POLICEOFFICER
POLICEOFFICER
POLICEOfFICER
SERGEANT
POUCEOFFICER
POLICEOFFICER
SERGEANT
POLICE OFfiCER
POLICE OFFICER
SERGEANT
COMMUNitY SERVICE OFFICERII
POLICEOffiCER
SERGEANT
DETECTlVE/CORPORAL
DETECTIVE/CORPORAl
EPMC 9% ANNUAL TOTAL ANNUAL
ANNUAL BASE SAlARY BASESAlARY SPECIAL PA,Y - 5012
45,288
132,132
85,272
110,280
110,280
16,068,816
85,272
97,296
85,272
85,272
39,000
85,272
85,272
85,272
85,272
85, 272
85,272
85,272
110,280
110.280
85,272
85,272
85,272
85,272
132.132
97,296
85}272
85,272
97,296
85,272
97,296
85,272
85,272
85,272
85,272
85,272
97,296
85,272
97..296
85,272
55,284
85,272
85,272
45,288
8S,272
110,280
85,272
85..272
110,280
85,272
85,2n
39,000
110.280
45,288
85,272
U0,280
4,330,lS2
97,296
97,296
12,189
7,944
10,222
10,195
l,A68,309
7,890
9,027
7,944
7,674
7,014
7,674
7,890
7,944
7,890
7.674
7,014
10,222
10,195
7,674
7, 674
7,890
7,890
12,189
9,027
7,890
7,674
9,027
7,014
9,027
7,890
7,890
7,890
7,890
7,890
9,027
7,014
9,027
7,674
7,944
10,222
7,890
7.944
10,222
7,&74
7,890
10,222
7,890
10,222
377,828
9,027
9.027
3,300
3,000
3,300
3,000
366, 300
2,400
3,000
3.000
1,400
3,000
2,400
.3,300
3,000
2,400
2,400
3.300
3,000
2,400
3,000
3,000
2,400
2,400
2,400
2,400
2,400
3,000
3,000
3.000
2,400
MOO
3,300
2,400
3,000
3,300
2.400
800
3,300
2,400
3,300
92,600
3,000
3,000
AUTO- SOU PEIIS EE
3,600
10,)00
3, 100
4,400
3,600
3,200
3,600
17,900
PERS ER
7,900
H.SOO
29,000
37,300
37,200
28,800
33,000
29,000
281000
6,800
28,000
28,000
28,800
29,000
28,800
28.000
28,000
37,300
37,200
28,000
28,000
28.800
28,800
44,500
33,000
28,800
28,000
33,000
28,000
33,000
28.800
28,800
28,800
28,800
28,800
33,000
28,000
33,000
28,000
9,600
29,000
28,800
7,900
29,000
37,300
28,800
29,000
37,300
28,000
28.800
6,900
37,300
7,900
28,800
37,300
1;418, 300
33,000
33,000
ANNUAL FRINGE
BENEFITS- 5027
981. 100
5,500
5,500
5,500
5,500
5.900
5,500
S,500
5,500
5,500
5,500
5.500
5,500
5,500
5.500
5,500
5,SOO
5,500
5,500
4,500
5,500
s,soo
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,900
5,500
S,SOO
5,900
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,900
5,500
5.900
5,500
5,500
276,000
S,SOO
5,500
UNEMPLOYMENT-
5028
100
400
300
400
400
300
300
300
300
100
300
300
300
300
300
300
300
400
400
300
300
300
300
400
300
JOO
300
300
300
300
300
300
300
300
300
300
300
300
300
200
300
300
100
300
400
300
300
400
300
300
100
400
100
300
400
14,800
300
300
MEDICARE - 5029
29,400
1,400
1,800
1,800
zn.soo
1,400
1,600
1,400
1,300
600
1,300
1,300
1.400
1,400
1,400
1.300
1,300
1,800
1.800
~ . 3 0 0
1.300
1,400
1.400
1,600
1,400
1,300
1,600
1,300
1,600
1,400
1,400
1,400
1.400
1,400
1,600
1,300
1,600
1,300
800
11400
1,400
100
1.400
1,800
1,400
1,400
1,300
1,400
600
63,800
1,600
TOTAL ANNUAL
SAlARY AND
BENEFITS
62,788
226, 421
132,416
168,802
1&8,375
131.562
149)23
132.416
128, 046
55,500
1281046
128,046
131,562
132,416
131,562
128,046
128,046
168,802
168,375
128,046
128,046
131,562
131,562
197.021
149,723
131,562
128,046
149,723
12S1046
149, 723
131,562
l31,562
131,562
131,562
131,562
149,77.3
128,046
149,723
128,046
76,184
132,416
131,562
6M88
132,416
168,802
131.562
132.416
101,002
128.046
131,562
56,500
167,002
63,488
131,562
168,802
6,591,380
148,123
149,723
City of San Bemndino
Pollee Salary & Benefits
FUND
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
TITLE
DETECTIVE/CORPORAL
DETECTIVE/CORPOML
DETECTIVE/CORPORAl
DETECTIVE/CORPORAL
DETECTIVE/CORPORAl
COMMUNIT'I SERVICE OFFICER II
SEllGEANT
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
POUCEOFFICER
DETECTIVE/CORPOML
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORI\L
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
SERGEANT
DETCTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETCTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
DETECTIVE/CORPORAL
COMMUNITYSERVICEOFfiCER I
COMMUNIT'I SERVICEOFFICER II
OETECllVE/CORPORAL
POUCE OFFICER
DETECTIVE/CORPORAL
SERGEANT
DETECTIVE/CORPORAL
DETECllVE/CORPORAL
DETECTIVE/CORPORAL
COMMUNIT'I SERVICEOFFICER I
UEUTtNANT
DETECTIVE/CORPORAL
COMMUNIT'ISERVICE OFFICER I
DETECTIVE/CORPORAL
SERGEANT
SERGEANT
DETECTIVE/CORPORAL
ANNUAL BASESALARY
974296
97.2.9&
97, 296
971296
97, 296
45,288
110,280
97,296
97,296
97,296
39,000
97,296
45,288
97,296
85,271
97,296
97,29&
97,296
97,296
45,288
39,000
97,296
97.291)
97,296
110,280
97,296
97,296
97,296
97,295
97,296
97,296
97,296
39,000
45.288
97,296
85,272
97,296
110,280
97,296
45,288
45,288
97,296
97,296
39,000
132,132
97,296
3 9 ~ 0 0 0
97,296
110,280
Jl0,280
97,296
4, 621,868
35,!>46,820
EPMC: 9% x ANNUAl
BASE SALARY
9,027
9,027
9,027
9,027
9,027
10, 195
9,027
8,973
8,973
9.027
9,081
7,944
9,027
9,027
9,081
9,081
91027
9,027
9,017
10,22?
9.027
9,027
9,027
9.027
91081
9,027
9,027
9,017
7,944
9,027
10,222
9,081
9,017
9,027
12,378
9,027
9,017
10,19S
10,222
9,027
386,392
2,596,351
TOTAl ANNUAl
SPECIAl PAY 5012
3.000
3,000
2,400
2.400
3,000
3.600
3,000
3,000
3,000
3,600
),600
3,000
3,000
3,000
3,300
3,000
3,000
3,000
3,000
3,600
3,000
3,000
3,000
3,000
3,000
3,300
3,600
3,000
3,000
1t400
5,400
3,000
600
3,000
3,000
3.300
3,000
133, 100
723,600
AUT0 -.5013
6,900
PERS EE
3,600
3, 100
3,600
3,600
3,100
3, 100
3,600
3,600
3,600
3,200
3,200
37,300
575,100
PERS ER
33,000
33,000
33,000
33,000
33,000
7,900
37,200
33,000
32,800
32,800
6,800
33,000
7,900
33,200
29,000
33,000
33,000
33,200
33,200
7.900
6,800
33,000
33,000
33,000
37,300
33,000
33,000
33,000
33,000
J3,200
.u,ooo
33,000
6,800
7,900
33.000
29,000
33,000
37,300
33,200
7,900
7,900
33,000
33,000
7,000
45,200
33,000
6,900
33,000
37,200
37,300
33,000
1,493,800
10,767,700
ANNUAL FRINGE
BENEFITS S021
5,500
5.500
5.500
5,500
5.500
5.900
5t500
5,500
S,SOO
5,500
5,900
5,500
5,900
s,5no
5,500
5,500
5,500
5,500
s.,soo
5,900
5,900
5,500
s.soo
s,soo
5,500
5,500
5, 500
5,500
5,500
s..soo
5,500
5,500
5,900
5,900
5.500
5,500
5,500
~ . 5 0 0
5,500
5,900
5,900
5,500
5,500
5,900
4.SOO
5,500
5,900
5, 500
5,500
5,500
5,500
294,900
2,620,700
UNEMPLOYMENT
SOZ8
300
300
300
300
300
100
400
300
300
300
100
300
100
300
300
300
300
300
300
100
100
300
300
300
400
300
300
300
300
300
300
300
100
100
300
300
300
400
300
100
100
300
300
100
400
300
100
300
400
400
300
14,300
118,700
MEDICARE SOZ9
1,600
1,600
L,600
1,600
700
1,800
1,600
1,600
600
\,600
1,600
1,400
1,600
1.600
1,600
1,600
700
600
1,600
1,600
1,600
1,800
1,600
1,600
1,600
1,600
1,600
600
\,600
1,400
700
1.600
1,600
600
2,200
\ ,600
600
1,800
1,800
1,600
58,900
536,900
TOTAl ANNUAL
SAlARYAND
BENEFITS
14B,U3
149,7l3
149,7l3
149,723
149,723
63,488
168,375
149,723
1481869
147,269
55,500
149,7l3
62,788
150,577
132,416
149,723
149.723
150,577
\50,577
63,488
55,500
149,723
149,723
149,723
168,802
149,723
148,123
149,723
149,723
148,977
149,723
149,723
ss.soo
62,788
149,723
132,416
148,U3
167,002
148,977
63,488
62,788
149,723
149,7l3
57,200
202,210
149,723
56,300
148,123
1684375
168,802
149,723
7,047,560
53,428,945
City of Son lemordino
Poilu Solorv & Benoflt
TOTAL ANNUAL
ANNUAL BAS SPECIAL PAY ANNUAL fRINGE UNEMPLOYMENT SALARY AND
FUND TITLE SALARY sou PERS EE PERER BENEFITS 5027 SOU MEDICARE 5029 BENEFITS
124 ANIMAL5HELTER OFFICE SUPERVISOR 50,040 4,000 8,700 8,100 200 700 71,740
124 P.NIMAI CONTROL MANAGER 74,580 6,000 12,900 8,100 200 101,780
124 SENIOR OFFICE ASSIST ANT 37, 104 3,000 6,400 5.900 100 500 53,004
124 SENIOR CUSTOMER SERVICE REP/OISPATC>lER 40,992 3;300 7,100 5,900 100 600 57.992
124 SENIOR CUSTOMER SERVICE REP/DISPATC>lER 40,992 3;300 7,100 5,900 100 600 57.992
124 SENIOR CUSTOMER SERVICE REP/OISPATC>lER 40,992 600 3;300 7,200 5,900 100 600 58,692
124 SENIOR CUSTOMER SERVICE REP/OISPATC>lER 40,992 3;300 7100 5900 100 600 57.992
325,692 600 26,200 S6SOO 45,7(0 900 3,600 459,192
124 ANIMAL CONTROL OHICER 45,288 3,600 7,900 5,900 100 700 63,488
124 P.NIMAL CONTROL OFFICER 4S,288 3,600 7,900 5,900 100 700
124 ANIMAL CONTROL OFFICER 45,288 600 3,700 8,000 5,900 100 700 64,288
174 ANIMAl CONTROL OFFICER 4S,288 3,600 7,900 5,900 100 700 63.488
124 ANIMAL CONTROL OfFICER 45,288 3,600 7,900 5,900 100 700 63,488
124 P.NI MAL CONTROL OFFICER 45,288 3,600 7,900 5,900 100 700 63,488
124 ANIMAL CONTROL OFFICER 45,288 3,600 7,900 5,900 100 700 63,488
124 ANIMAl CONTROL OFFICER 45 288 3,600 7900 5,900 100 700 63,488
600 u,900 63,300 47,200 100 5,600 508,704
124 ANI MAt SHElTER ATTENDANl 37, 104 3,000 6 .. 00 S,900 100 500 53,004
124 ANIMAL SHEl TEll A TTENOANT 37,104 600 3,000 6,500 5,900 100 SOD 53,704
124 ANIMAL SHELTER ATTENDANT 37, 104 3,000 6, 400 5,900 100 SOD 53,004
124 ANIMAL SHElTER AmNDANT 37, 104 3,000 6,400 5,900 100 SOD 53,004
124 ANIMAL SHElTER KENNEL SUPERVISOR S0,040 4,000 8,700 8,100 200 700 71,740
124 ANIMAL SHELTER ATTENDANT 37,104 3,000 6,400 5,900 100 500 53,004
124 ANIMAl SHELTER ATTENDANT
235,560 600 19,000 00800 37 600 700 3.200 337,460
TOTAL AN/MAL CONTROL 923,556 1,100 74,100 160,600 130,500 2,000 12,000 1,305,356
I
SUPPORT SERVICES BUREAU
CAPT. JARROD BURGUAN
ADMINISTRATION
CHIEF: ROB HANDY
EXEC. ASST. TO DIR.: CONNIE RAMIREZ
ASST. CffiEF ERNIE LEMOS
PROFESSIONAL STANDARDS UNIT
LT. RON MAASS FSS
SGT. JOHN DIAZ FSS
SGT. STEVE LYTER SSM
DET. MANNY GAITAN SSM
DET. SHERRY VA SILlS FSS
DET. JOSH CUNNINGHAM FSS
EXEC. ASST. LINDA MOLINA SSM
INVESTlGATIONS BUREAU COMMUNITY SERVICES BUREAU
CAPT. GWENDOLYN WATERS CAPT. RAY KING
OPERATIONS BUREAU
CAPT. R.C. GARCLA
EXEC. ASST. SUSIE SANDOVAL
I
EXEC. ASST. MARIA PACEWICZH
Chief 1
Asst. Chief I
Captain 4
Lieutenant I
Sergeant 2
Detective 3
Exec. Asst. to Dir. 1
Exec. Asst. J
16 Total Administration Division Personnel
Updated: 7-17-12
Community Services Division
Captain R. King
Jan-Dec 2012
Community Services Division
lieutenant P. Williams
7-18-12
Lt. Keil
NARCOTICS MET SWAT
YOUNG FSS HARRIS TFS SHANK !lo'WlMTW
MURRAY FSS SIMPSON TFS MURRAY Narc!FSS
SHANK FSS ARANDA,S. TFS GAITAN PSU/SSM
VEGA FSS LUNA TFS
EVERETI f.'VIFSS
WAKEFIELD FSS OLVERA TFS GAB ERA INV/SSM
WOOLWEAVER FSS
SPRIGGS TFS
HER!Io'ANDEZINVSSM
WALENT TFS GRAY INVISSM
WILSON SSM OPEN PI
OLDENDORF Gaags
VA CANT P2 SSM GANGS
VERBANIC lNVIFSS
CONTRERAS SSM GOMEZ SMT DEMOET SWllWT
CORDOBA SSM OLDENDORF SMT ECHEV ARIUA SW3
RAMIREZ SSM BONSHIRE SMT STACK SWlWTF
TAACK SSM
CARRINGTON SMT FLOWERS M1SSM
mORNBERG SSM l"T .A RJ(_ B.
SMT SHANK. J. Narc/FSS
HEILMAN SMT CLARK.B G111pSMT
VICE VALDIVIA, Jo SMT GONZALEZ,M MlFSS
KOHRELL, J . FSS OPEN PI ZINK SW3SMT
PELLJS FSS
ASSET FORFEIT.
G'JY/MEUL THEFT SWAT MEDICS
SVONKIN FSS VACANT SSM EBY
NARC/VICE CSO BARBA FSS MASHBURN
VACCSOI SSM GARCIA SSM ALEXANDER
TUX EN SSM HOEFER SSM BONNELL
WOOD FSS HYSEN SSM VACANT
DEA
JOHNSON FSS
GIT
FWRES SSM
PLUMMER SSM
INCA
BENNETT FSS
WILSON FSS
IRAT
KING,J. SSM
IRNET
WICKS FSS
INVESTIGATIONS BUREAU
CAPTAIN: Waters
Exec Asst: Sandoval
HNT HOMICIDE
TEAM I ROBERTSON FSS
VACANT MUNOZ SSM
HANES, J. INV/SSM VASILIS FSS
MAHAN HOM/SSM O' NEAL SSM
VACANT LEWIS FSS
REEVES SNCT/SSM TURNER SSM
ROMERO SElTWT PRITCHETT SSM
TEAM2 MAHAN FSS
KEIL,C. NE3TFS TELLO FSS
VACANT GRANADO TOY FSS
HAN. Da N.DETFSS COLD CASE FILES
DESROCHERS,S SWl FLESHER FSS
LEYVA MJSSM 24S's
SNYDER SWlWTF GAB ERA SSM
TEAM3
WALKER lNVISSM
KING, T. INV/SSM
PECK INVIFSS
GRANTLEY !II'W3SSM
SHARP SE3SSM
VALDIVIA, Jo Gaap
SWATIHNT LlAISONS
RUVAL INV/SSM
VACANTPl
TURNER,.rT SWIFSS
TDY
Res.Ofcr. GOOD 4 DIST DET - Pat. >
VACANT PI MADDEN - Cert. Lt.
VACANT PI ARANDA- Cert. Sgt.
HNT TACT. DISP.
ALVAREZ. TDY SBSO
VACANT LUCAS - TOY SBSO
FISH WALKER -TOY SBSO
SCHERFENBERG (6/15-SBSO TDY I YR)
RYDER OLDENDORF-Cm Pl
BARE
DARBY
McALLISTER
Lt. Tullv
SPECIALIZED PROPERTY ROBBERY
CRIMES CRIMES UNIT
WILLIAMS, C SSM OPENP3 SSM CROCKER FSS
ADULT BURG LAkY R OBBERY/GTA
ANTILLON SSM EMON,T FSS ALBRIGHT SSM
EVERETT FSS PECK FSS BLOCK FSS
LUNA SSM REYNOLDS FSS HALE FSS
YANEZ FSS RUVALCABA SSM HOUSER SSM
THOMPSON FSS
OPENPl
c.A.C.
ECONOMIC CRIMES
SANCA'IT
ADAMS SSM RANES SSM KOKESH (F)SS
HERNANDEZ FSS VERBANIC FSS REEVES SS(M)
GRAY FSS GRANTZ (F)SS
KING, T. SSM
cson csou cson
SCHOULTZ SSM GARCIA FSS SALBATO SSM
PRIETO FSS HARPS FSS CRAWFORD SSM
CSOI CSOI CSOI
FLORES FSS VARELA FSS HARRIS FSS
PEREZ SSM
DISTRICT DET'S
>>>>>>>>>>>>>>>> BONSHlRE(NW) FSS
HAN, DA. (NE) FSS
BAUGHMAN(SW)SSM
MACOMBER(SE) SSM
MILITARY LEAVE MEDICAL LEAVE UGHTDUTY
COLOR KEY (Captain's Board):
Orange- Lieutenant (on orange paper)
Green- Sergeant (green)
Violet- Detective (lavender)
Indigo- Officer (light blue)
Bright Green - Civilian Employee (pink)
Autb.
2
10
37
33
15
97
:!!!!
2
8 (1 TDY SBS0/1 Retired)
35 (1 Vacant; 1 Open - Lucas, Robbery/GTA- Spec Asgmt)
31 (1 MET P1 Cert'd P2, Oldeodorf/1 Open Gangs Pl, Flores to GIT)
15
91 Total Investigations Division Personnel
Updated: 7-17-12
Northern Operation Division
Captain RC Garcia
Jan-Dec 2012 Southern Operations Division
Captain RC Garcia
7-18-12
Northern Operation Division
Captain RC Garcia
NW Patrol Shift 2 (1600-0200)
Carlson Dave MlW ISgt
Lentz Brvan FSS I sat
Baker Brent FSS
Beall Gerald FSS TOY
DelaCruz. Chris FSS
Grantley, Eric FSS
Jovce. Jesse MTW
Kohrell Kris SSM K9
VACANT MTW
RQQ_ers Lanier MTW
Sewver Donald MlW
Taylor Mike MTW
VACANT FSS
VACANT FSS cso
Cobbs Reshawd TFS cso
VACANT MTW cso
NW Patrol Shift 3 (2200-0800)
Pac:ewich Mike TFS !SQt
Aranda Mark SMT Sat cert
Alvarez Marc TFS
Hernandez, Kirr TFS
Hill David SMT
Holcombe Jeff SMT
Longnecker, Darrer TFS
SMT
Richards Robert SMT
Saenz Serbando TFS LD
Jan-Dec 2012
NE Patrol Shift 2 (1600-0200) SW Patrol Shifl2 (1600-0200}
Cardillo John FSS
Ss:rt
Beach Jim WTF SQt
Plonski Mark M1W ISQt Means Darren SSM Sgt
Acosta Dan FSS Blackwell Mark WTF
Aauilar Joseoh FSS lec:,gswen Joshua SSM
Campbell, FSS Desrochers Steve SSM
C8nright Lllngsdon FSS Douma Donald WTF
DelaVega Daniel MTW Echevarria John SSM K9
Garcia Alex FSS Klopping, SSM
Gutierrez Car1os WTF K9 Martin Nick WTF
Jarvis Shaun MTW Orozco Gerardo WTF
Martin Erick FSS Reid Devon SSM
Martinez Dominik MTW Stack Jason WTF
Perez Jose MTW Whitmer Ron SSM
Siems Mike MTW
Tirre Matthew MTW
Released 7/27 MTW cso Houston Matt SSM cso
VACANT SMT cso Wilson Salli TFS cso
Released 7127 WTF cso
NE Patrol Shift 3 (2200-0800) SW:Patrol Shift 3 (2200-0800)
Keil Christine TFS Sat Zink Joey SMT SQt
Ahmed lmran WTF Pas so
Cabrera Mvra SMT Carnev. Jason SMT
Dorsett Tiffanv SMT Dillon Jeff SMT
Emon Chris TFS Hanna Kvte SMT
Gonzales, Francisc SMT Karmann Brian SMT
Hanes Bryce TFS Lariz Carlos WTF Passo
Heath Doug TFS Smith Chase WTF Passo
Martinez Tina TFS Sumrel Jason WTF Passo
VACANT TFS Tavlor Steve SMT
Betts Jason SMT
Seevers, Clinto TFS
Southern Operations Division
Captain RC Garcia
SE Patrol Shifl2 (1600.0200)
Harvey, Jeff SSM Sgt
Vasek John WTF ISQtTDY
A_g_uilar David WTF LD
Andrade Eddie SSM
Cintron Miauel SSM
Dai Charles SSM
Dimola John WTF
Honeycutt, Andrew WTF
Man_ly, Johnathan WTF
Ochoa Juan SSM
Prinz Garett WTF I<D 4850
Reyes Lyle SSM
Silbaugh Kevin WTF
Released 7127 TWT cso
Valenzuela Manue SMT cso
SE Patrol Shift 3 (2200-0800)
ZeiQier Todd SSM SQt
Passo Ron WTF Sat
Battle Sean SSM
ForsYttte Troy SSM
Frisch James WTF
Guenther Rober1 SSM
Hankins Curtis WTF
Lucas Josh SSM
Mathias Arnold WTF 4850
Molina Mario WTF
Sharp, Tom SSM 4850
7-18-12
RECORDS BUREAU
BLOCK FSS
SHIFTl SHIFTZ
WOODALL FSS RODRIGUEZ SMT
0600- 1530 bn 0600- 1530 bn
ACOSTA SSM FOUNTAINE WTF
NEWBRY FSS MORENO FSS
ORTEGA TWT ROJAS TWT
VILLEGAS SSM VELASCO FSS
0730- 1700 bn 0930-1900 bn
NORRIS SSM KILNER MTW
MARQUEZ FSS
0930-1900 brs MARTIN WTF
BETANCUR TWT MORIEL SSM
CORRAL FSS NEAL FSS
VACANT
VACANT
SUBPOENA COORD. PERMITSIREGIS'llU TJON
ARRIETTA FSS WINE ss
STENO STATS
Fall Time PISANI TFS
DEMURI SMT
LIZARD SMT SCANNING
MARTINEZ TFS CELIS FSS
ODEN TFS REYES FSS
RICHTER FSS
Part Time VACANT
GARCIA
JOHNSON
UPSON
WILSON
SUPPORT SERVICES BUREAU
CAPTAIN: BURGUAN
EXECUTfVESERGEANT: FYVTE
Executive Assistant: Sandoval
FINANCIAL UNIT FORENSICS BUREAU
JENSEN FSS GREENLEA FSS
WILLIAMS FSS Sbiftl
STEVENS (F)SS TOMBOC SSM
GONZALEZ FSS TELLES TRi'l SSM
SNYDER (TD_X}_ FSS HOLGUIN MTW
YANDELL FSS
PROPERTY
GOSS FSS Shlftl
CHRZANOWSKI FSS
TA.'IIKERSLEV WTF
LINARES ss
ROYCE SSM Sblft3
SANCHEZ SSM
DANIELS FSS MEYER SMT
PHILLIPS TFS
ORDONEZ TWT
FLEET
GILLESPIE FSS sift4
WOJTAS FSS
QUIROZ FSS
P&T CRICHTON TWT
SHUKER FSS
VACANTPl FSS
AVILA FSS
PATNODE FSS CRIME ANALYSIS
REINKE FSS WALDO
TAACK FSS GOOD
THOMPSON,K FSS MENOR
PERRY
Ranaemuter IT
TOSETTI SUAREZ FSS
KARSCHNER FSS
TDY MARTIN FSS
LEWIS- Animal Control
DISPATCH
Gl'ILLEN (F')SS
SHIFI' 1 SHIFT3
0500- 1400 brs 1400-2300 hn
McALLISTER WTF ECKLEY WTF
CONNACHER TR WTF
0700-1700 hrs
FOX TFS 1600-0100 hn
RILEY SMT DESROCHERS SSM
EVANS SMT
0700-1600 hrs MEJIA TR SMT
RODRIGUEZ FSS SA LIB TWT
SCHERFENBERG SSM
WHEELER TR SSM 1700-0300 bn
RYDER SMT TEALL MTW
BROWN MTW
1700-0200 hn
1000-1900 brs BARE FSS
GARCIA SSM HASTERT MTW
DALLAS TR SSM
GOFF WTF SHIFT4
1900- 0!00 hrs
SHIFI'2 ALVAREZ TFS
1100-2000 bn
HANNIBAL TFS 2100- 0600 brs
DOOLEY TFS
1200-1100 brs
PEARY TFS 2200- 0700 hrs
FELTZS SMT DARBY FSS
FISH SSM
1300-2200 hrs GUEBARA TWT
PETERSON TWT MAYO WTF
WARREN SMT
0200 - 1100 brs
DOYLE TWT

Civilian:
COLOR KEY:
(Captain's Board) Lt. Blue - Exec. Sgt. 1
Blue- P&T Trng PI 0
Grants Pl (TDY) 1
Orange- Manager 3
Green - Supervisor 8 (2 Records/1 Property/1 Forensics/4 Dispatch)
Adm Analyst ll 2 (Jensen/Williams act as Supervisor)
Purple - Professional Staff
Adm Analyst I 1
Crime Analyst 1
CASpptAsst 2
CA IT Analyst 1
Disp liii 28
Fleet Expeditor 1
Forensic Sp liD 12
PRT 1111 25 (3 vacancies)
Transcriber 4 (+4 Pfi)
Prop & Evid Tech 3
Sen Ofc Asst 2
P&T Trng Coord 1
P&TCSOll 2
P&TTech 2 {+ Pfi
2 + 98 = 100 Total Support Services Personnel
(**3 IT personnel not counted in PD TO**)
Updated: 7-17-12
GENERAL FUND - 001
FY201213
2012 Projected PRELIMINARY $ lna ease/ % Increase/
Account Number Description 2011 Actual Amount Ending Budget OPERATING BUOGET (Decrease} (Decrease}
Department: PARKS & COMMUNITY SERVICES
Personnel
Salarle5
5011 Salaries perm/fulltlme 1,783,6'11 1,392,520 431,610 31.0%
5012 Special salaries 1,025
5013 Automobile allowance 12,840 13,600 13,530 (70} -o.5%
5014 Salaries temp/parttlme 417,701 440,000 278,300 (161,700) -36.8%
5015 Overtime 48,565 43,000 38,900 (4, 100) -9. 5%
5018 VilOiltloo pay 11,218
Total: Salaries 2,274,990 1,889, 120 2, 154,860 265, 740 14.1%
Benefits
5024 PERS retirees tlealth
5026 PERS retirement 350,270 345,000 452,818 107,818 31.3%
5027 Healt!l and life Insurance 253,338 212,300 209,no (2,530} - 1.2%
5028 unemployment Insurance 6,839 5,300 5,020 (280) -5.3%
5029 Medicare 27,970 26,500 26,420 (80) -{),3%
Total : Benefits 638, 417 589,100 694, 028 104, 928 17.8 "/a
Total: Salaries & benefits 2, 913, 406 2, 478, 220 2,848,888 370,668 15.0 %
5111 Material and supplies 256,681 293,700 316,000 22,300 7.6%
5112 Small tools and equipment 5,700 8,965 3,265 57.3%
5114 Raw foods
5121 Advertising 7,800 7,500 17,500 10,000 133.3%
5122 Dues and subscriptions 2,185 4,600 600 15.0%
5131 Mileage 1,669 3,500 4,900 1,400 40.0%
5132 Meetings and CO!lferences 325 3,000 5,600 2,600 86.7%
5133 Education aod training 80 4,400 4,320 5400,0%
5161 Insurance premiums 11,475 7,500 14,235 6,735 89.8%
5171 Rentals 9,461 7, 500 13,400 5,900 78.7%
5174 Printing charges 3,426 4,000 9,800 5,800 145.0%
5175 Postage 4,129 4,500 5,300 800 17.8%
5181 Othet operating expenses 42,553 38,000 (38,000) 100.0%
5193 Grant match 369 85,400 85, -400 100.0 %
Total: Maintenanc:e and 372,46 5 386, 780 497, 900 U 1 ,120 28.7%
Contract Services
5502 Professional/contractual ser;lces 371,800 371,800
5505 other prof esslonal services 93,550 100,100 124,800 21,700 24.7%
5506 Landscape oontracts 50,512 73,000 51,900 (18,100) -21.8%
5507 Facilities services 18,534 26,000 37,200 11,200 13.1%
Total: Contractual Services 5 39, 619 570, 900 588, 700 17,800 3.1%
Inte rnal Service Charves
5601 Garage charges 82,200 134,100 175,500 11,100 30.6%
5602 Workers compensation 88,200 168,900 209,665 40,765 24.1%
5603 Liability 70,000 87,500 87,500
5604 IT charges in-house 63,000 116,700 99,972 {16,728) - 14.3%
5605 Telepllone support 65,900 113,600 71,700 (41,900) -36.9%
5606 Electric 613,600 752,700 752,700
5607 Gas 11,000
5608 Wa ter, sewer, geothermal 119,000
5612 Fleet charges - fuel 60,500 84,300 93,200 8,900 10.6%
Total: Inte rnal Service Charves 1, 203,400 1, 458,100 1, 490, 237 32, 137 2.2%
Capital Outlay
5704 Miscellaneous equipment 23,637
5706 AlteratiOns and renovations 15,000
Total: Capital Outlay 38, 637
Total: NonPersonnel E.xpenses 2,154, 122 2,415, 780 2,576,837 Ui1, 057 6.7%
Department Total : Part<s Recreation & Community 5, 067, 528 4,894, 000 5, 425, 725 531, 725 10.9 0.-b
7/23/2012 3:34 PM
Parks Salary & Benefits
FUND % : TITLE
001 380 0001 45% ADMINISTRATIVE ASSISTANT
001 380 0001 70% ADMINISTRATIVE SERVICES MANAGER
001 380 0001 100% DEPARTMENTAL ACCOUNTING TECHNICIAN
001 380 0001 100% DIRECTOR OF PARKS/REG/COMMUNITY SERVICES (U)
001 380 0001 100% EXECUTIVE ASSISTANT TO DIRECTOR (U)
0001 Total
001 380 0069 60% COMMUNITY RECREATION MANAGER
001 380 0069 30% RECREATION COORDINATOR 3/4
0069 Total
001 380 0070 70% RECREATION COORDINATOR3/4
0070Total
001 380 0071 100% RECREATION THERAPIST
0071 Total
001 380 0072 30% ADMINISTRATIVE ASSISTANT
001 380 0072 15% DEPU1l' DIRECTOR OF PARKS/REC/COMM SVCS (U)
001 380 0072 100% MAINTENANCE WORKER I (FLEX)
001 380 0072 100% PARK MAINTENANCE WORKER II
001 380 0072 100% PARK MAINTENANCE WORKER Jl
001 380 0072 100% PARK MAINTENANCE WORKER Ill
001 380 0072 tOO% PARK MAINTENANCE WORKER Ill
001 380 0072 100% PARKS MAINTENANCE DIVISION MANAGER (U)
001 380 0072 100% TREE TRIMMER ASSISTANT
001 380 0072 100% TREE TRIMMER I
001 380 0072 100% TREE TRIMMER II
001 380 0072 100% TREE TRIMMER SUPERVISOR/ ARBORIST
0012 Total
001 380 0074 80% COMMUNITY RECREATION PROGRAM SUPERVISOR
001 380 0074 100% COMMUNITY SERVICES CENTER SUPERVISOR
001 380 0074 100% COMMUNITY SERVICES CENTER SUPERVISOR
001 380 0074 15% DEPUTY DIRECTOR OF PARKS/REC/COMM SVCS (U)
001 380 0074 100% RECREATION COORDINATOR 3/4 .
001 380 0074 SO% RECREATION COORDINATOR 3/4
0074 Total
001 380 0075 SO% COMMUNITY RECREATION PROGRAM SUPERVISOR
001 380 0075 SO% HUMAN SERVICES PROGRAM MANAGER
001 380 0075 50% RECREATION COORDINATOR 3/4
ANNUAL AUTO
TOTAL ANNUAl ALLOWANCE-
SALARY - 5011 5013
19,395
57,680
41,000
157,600 6,900
55,300
330,97S 6, 900
47,040
9, 120
56,160
23,520
21,280
44,800
55,300
S5,300
43,100
45,300
47,600
47,600
43,100
43,100
43,100
95,700 5,100
43,100
12,930
43,100
74,600
47,600
47,600
19,365 765
47,600
47,600
37, 100
43,100
872,295 5, 865
30,400
15,200
48,880
70,560
52,600
19,365 765
52,600
289,605 765
7,840
30,550
35,450
15,200
ANNUAl TOTAl ANNUAl
FRINGE UNEMPlOYME MEDICARE - SALARY AND
PERS EE PERS ER BENEFITS - 5027 NT - 5028 S029 BENEFITS
1,552 3,366 2,655 45 270 27,283
10,010 7,630 140 840 76,300
3,280 7, 116 5,900 100 600 S7,996
12,608 27,351 10,900 500 2,400 218,259
4,424 9,597 10,900 200 800 81,221
21,864 S7,441 37,98S 985 4,910 461,059
3,763 8, 164 4,860 120 660 64,607
730 1,583 30 120 11,582
4,493 9,747 4,860 150 780 76, 189
1,882 4,082 2,430 60 330 32,303
1,702 3,693 70 280 27,026
3,S84 7,77S 2,430 130 610 59,329
4,424 9,597 5,900 200 800 76,221
4,424 9,597 5,900 200 800 76,221
3,448 7,480 5,900 100 600 60,628
3,624 7,862 5,900 100 700 63,486
3,808 8.261 5,900 100 700 66,369
3,808 8,261 5,900 100 700 66,369
3,448 7,480 5,900 100 600 60,628
3,448 7,480 5,900 100 600 60,628
3,448 7,480 5,900 100 600 60,628
7,656 16,609 10,900 300 1,500 137,765
3,448 7,480 5,900 100 600 60,628
1,034 2, 244 1,770 30 180 18,188
3,448 7,480 5,900 100 600 60,628
5, 968 12.947 8,100 200 1,100 102,91S
3,808 8,261 5,900 100 700 66,369
3,808 8,261 5,900 100 700 66,369
3, 361 1,635 60 285 25,471
3,808 8,261 5,900 100 700 66,369
3,808 8,261 5,900 100 700 66,369
2,968 6,439 5,900 100 500 53,007
3,448 7,480 5,900 100 600 60,628
68,234 151,387 110,905 2,090 12,665 1,223,441
2,432 5,276 100 400 38,608
1,216 2,638 so 200 19,304
3,910 8,483 6,480 160 720 68,634
5,645 12,246 7,290 180 990 96,910
4,208 9,129 8,100 200 800 75,037
3,361 1,635 60 285 25,471
4,208 9,129 8,100 200 800 75,037
21,619 50,261 31,605 950 4,195 399,000
627 1,361 810 20 110 10,768
2,444 5,302 4,050 100 450 42,896
2,836 6,152 4,050 100 500 49,088
1,216 2,638 50 200 19,304
001 380 0075 SO% RECREATION COORDINATOR 3/4 15,200 1216 2,638 so 200 19,304
0075 Total 104,240 8,339 18,091 8 910 320 1,460 141 360
001 380 0076 25% ADMINISTRATIVE ASSISTANT 10775 0 862 1870.00125 1475 25 150 15157.00125
001 380 0076 30% ADMINISTRATIVE SERVICES MANAGER 24720 0 0 4290.156 3270 60 360 32700.156
001 380 0076 10% COMMUNITY RECREATION MANAGER 7840 0 627. 2 1360.632 810 20 110 10767.832
001 380 0076 10% COMMUNITY RECREATION PROGRAM SUPERVISOR 6110 0 488.8 1060.3905 810 20 90 8579.1905
001 380 0076 10% COMMUNITY RECREATION PROGRAM SUPERVISOR 6110 0 488.8 1060.3905 810 20 90 8579.1905
001 380 0076 25% RECREATION COORDINATOR 3/4 7600 0 608 1318.98 0 25 100 9651.98
001 380 0076 25% RECREATION COORDINATOR 3/4 7600 0 608 1318.98 0 25 100 9651.98
0076 Total 70,755 3 683 12,280 7,175 195 1,000 95,087
106 380 0001 100% ADMINISTRATIVE ASSISTANT 43,100 3,448 7,480 5,900 100 600 60,628
106 380 0001 100% PARK MAINTENANCE WORKER II 43,100 7 480 5,900 100 600 57 180
0001 Total 86,200 3, 448 14, 960 11,800 200 1,200 117,808
119 380 0075 SO% COMMUNITY RECREATION PROGRAM SUPERVISOR 30,550 2,444 5,302 4,050 100 450 42,896
119 380 007S SO% HUMAN SERVICES PROGRAM MANAGER 35.450 2,836 6,152 4,050 100 500 49,088
0075 Total 66,000 5 280 11,454 8, 100 200 950 91984
123 814 0074 100% COMMUNITY RECREATION PROGRAM COORDINATOR 37,100 2,968 6,439 5,900 100 500 53,007
123 814 0074 100% COMMUNITY RECREATION PROGRAM COORDINATOR 37,100 2,968 6,439 5,900 100 500 53,007
0074 Total 74, 200 5 936 12,877 11,800 200 1,000 106,013
134 380 0001 100% COMMUNITY RECREATION PROGRAM SUPERVISOR 61,100 4,888 10,604 8, 100 200 900 85,792
134 380 0001 70% DEPUTY DIRECTOR OF PARKS/REC/COMM SVCS (U) 90,370 3,570 15,684 7,630 280 1330 118,864
0001 Total 151,470 3,570 4,888 26, 288 15,730 480 2, 230 204,656
254 380 0001 100% LANDSCAPE INSPECTION SUPERVISOR 74,600 5,968 12,947 8,100 200 1,100 102,915
254 380 0001 100% LANDSCAPE INSPECTOR II 55,300 4,424 9,597 5,900 200 800 76,221
254 380 0001 100% LANDSCAPE INSPECTOR II 55,300 4,424 9,597 5,900 200 800 76,221
254 380 0001 100% LANDSCAPE INSPECTOR II 55,300 4, 424 9,597 5,900 200 800 76,221
254 380 0001 100% LEAD PARK CONSTRUCTION & MAINTENANCE WORKER 55,300 4.424 9,597 5,900 200 800 76,221
254 380 0001 100% LEAD PARKS MAINTENANCE WORKER 58,100 4,648 10,083 5,900 200 BOO 79,731
254 380 0001 100% PARK MAINTENANCE WORKER II 43,100 3,448 7,480 5,900 100 600 60,628
254 380 0001 100% PARK MAINTENANCE WORKER II 43,100 7,480 5,900 100 600 57,180
254 380 0001 100% PARK MAINTENANCE WORKER II 43,100 3,448 7,480 5,900 100 600 60,628
254 380 0001 100% PARK MAINTENANCE WORKER Ill 47,600 3,808 8,261 5,900 100 700 66,369
254 380 0001 100% PLUMBER 55,300 4.424 9,597 5,900 200 800 76,221
254 380 0001 100% PLUMBER 55,300 9,597 5,900 200 800 71,797
0001 Total 822,800 511056 142,797 96,600 2,400 11,800 1, 127!453
Grand Total 3,024,800 17,100 206,848 524,954 353,800 8,500 43!600 4, 179,602
TOTAL GENERAL FUND 1,824,130 13,530 136, 240 316,578 209,770 5,020 26,420 2, 531,688
Parks
Construction!
Maintenance
General Parle
Maintenance I
Construction
Soccer
12FT
Employees
PMWIII,
PMW II,
Plumbers,
Leads,
Mowers
PARKS, RECREATION AND COMMUNITY SERVICES DEPARTMENT- AS OF 7/12112
Interim org chart
Parb Division
Interim
MEager
Administtalive
R.-Mala Maoager
LMD
Interim Tree
Supervisor
Supervisor
Support/ Acct
(Jesse Tech (B.
Inspectors Tree Crew
Budget
(4)
(3)
LMD
Contract Grants/Contract
contract
Services Compliance
Executive
Assis&am
H . M ~
Human Svcs
Mgr
(Vacant)
CID
Nutrition
Services
(T.
Trips and
Tours
Actin&
Rec:NetioD
Manager
Division Mgr.
(Vacant)
Soccer Community
Complex Centers
Aquatics I City-wide
Ball fields Activities
Enterprise Special
Operations Events
PARKS, RECREATION, AND COMMUNITY SERVICES DEPARTMENT
DIRECI'OR
Kevin llawldas
I
DEPUTY DIRECTOR
(Vacant)
11/ l/ ll
I
I I
PARJCS DIVISION RECREATION
SEE AtTACHMENT & CXIMMtJNITY
A"' SEilVICES
I
I I
COMM. RECREATION COMMUNITY RECREATION
PROGRAM SUPERVISOR MANAGER
(SOCCER) Mitch Assum.ma
LynKnutson
HUMAN SERVICES
RECREATION COORD. '%
PROGRAM MANAGER
(2)
(Vacant) -7/9/ 12
Carmen Clement
Irma Jacko
CID PROGRAM MANAGER
1
(Underfilled by Rec Therapist)
RECREATION
TIIERAPIST
COMM. RECREATION
Cynthia Alvarado
PROGRAM SUPERVISOR
Linda Caner
l
RECREATION COORD. '% (2)
Lakeisha Jackson
Charlie Manson
7/23/2012
EXECUTIVE ASSIST ANT
~ TO DIRECTOR
Harriet Myers
I
COMMUNITY RECREATION
MANAGER/ Acting Rec Div Mgr
(Vacant)-7/5/ 12
I
PROGRAM SUPERVISOR
(Vacant)
J
COMM. SVCS CTR SUPVR (2)
Juanita Webster
Julio Salcedo
PROGRAM COORDINATOR (2)
Tracy Parker
Ron Donis (3/4 Employee)
~
>
NOTES:
LMD Maintenance is schedul ed to return to
contract care vs city staff .
Urban Forestry (Street Tree M aintenance)
hment_A ... added (4 Positions). See Anac
I
ADMINISTRATIVE
SERVICES
ADMlNISTRA TIVE
SERVICES MGR.
(Vacant) - 811/ 11
ADMINISTRATIVE
ASSIST ANT (2)
Gina Ornelas
Lesa Nichols
t
DEPT. ACCTING
TECHNICIAN
Barbara Sladek
PARKS, RECREATION, AND COMMUNITY SERVICES DEPARTMENT
Parks Division
I

TREE TRIMMER
SUPV/PARKS MAINT.
Jesse Sandoval
I
/
PARKS MAINTENANCE ""'\
WORKERll(S)
Emerald Pelaez
Shane Zeman
Fulton Lee
(Vacant)
Luie Cisneros
(
\.. .I
I
/ PARKS MAINTENANCE"\
WORKER II (S)
Brian Lozano
Tim Sapien
(Vacant)
Gilbert Villasenor
\..
Irene Santiago
.I
7/23/2012
(Attachment "A")

j_
PARKS DIVISON MGR
Ramon Mata
I
'1
TREE TRIMMER II
Tom Townsend
TREE TRIMMER- Asst.
Danny Mishodek
TREE TRIMMER I
)
Jeffrey Connor
MAINTENANCE WORKER I
Kevin Walker
I

LMD SUPERVISOR
J
Jim Gondos
LANDSCAPE INSPECTOR II
(3)
Peter Kowalski
Sean McClintock
Willie Brigham
PLUMBER(2)
(Vacant)
Steven Rouchleau
LEAD MAINTENANCE WKR
Gregory Wallace
LEAD PARK CONSTRUCTION
& MAINTENANCE WORKER
Michael Gomez
PARKS MAINTENANCE
WORKERIII 8 ( )
(Vacant)
Mike Gonzales
Joseph Sandoval
Richard Duncan
Rafael Vela
Gary Powell
Carla Velarde
Donald Stubbs
NOTES:
> Urban Forestry {Street Tree Maintenance)
added (4 Positions) transferred from
Public Services.
> Parks Division vacancies are being und er-
filled by part-time Parks workers.
I
I
CEIII:I:DW ]
l PARKS MAINTENANCE WKR II]
(Vacant)
GENERAL FUND - 001
FY2012-13
2012 Projected PRELIMINARY $Increase/ % Increase/
Account Number Description 2011 Actual Amount Ending Budget OPERATING BUDGET (Deaease) (Decrease)
Department: PUBLIC WORKS
Personnel
Salaries
5011 Salaries perm/fulltlme 1,903,789 2,000,000 3,227,650 1,227,650 61.4%
5012 Special salaries
5013 Automobile allowance 2,100 3,000 4,275 1,275 42.5%
5014 Salaries temp/parttlme 392,223 481,600 475,600 (6,000) 1.2%
5015 Overtime 107,563 115,000 60,900 (54,100) -47.0%
Total: Sala ries 2, 432,926 2,599,600 3, 768,425 1, 168,825 45.0%
Benefits
5026 PERS retirement 421,659 495,000 780,843 285,843 57.7%
5027 Health and life insuranre 295,914 300,000 374,465 74,465 24.8%
5029 Medicare 27,843 41,100 46,655 5,555 13.5%
Total: Benefits 752.723 844, 400 1, 211,898 367, 498 43.5%
Total: Salaries & benefits 3,185,649 3, 444,000 4, 980,323 1, 536, 323 44. 6%
5111 Material and supplies 763,880 780,300 1,012,000 231,700 29.7%
5112 Small tools and equipment 4,486 10,000 14,500 4,500 45.0%
5121 Advertising 1,554 1,000 1,000
5122 Dues and subscriptiOns 4,293 5,500 5,900 400 7.3%
5132 Meetings and conferences 1,465 2,500 4,000 1,500 60.0%
5171 Rentals 33,338 42,000 31,600 (10,400) 24.8%
5172 equipment malntenanre 8,511 19,900 8,000 (11,900) 59.8%
5174 Printing charges 772 1,000 1,400 400 40.0%
5175 Postage 340 1,500 1,500
5176 Copy mach lne charges 6,760 20,500 9,100 (11,400) -55.6%
5181 Other operating el(jlenses 10,000 40,500 30,500 305.0%
5183 Managemet'lt allowanre 300 300
Total: Mainte nance and Operations 828, 197 896, 500 1, 138,600 242, 100 27.00/o
Contract Services
5502 Professional/contractual services 390,549 514,100 512,200 (1,900) -0.4%
5505 Other professional services 266,498 390,700 354,400 (36,300) -9.3%
5507 Facilities services 367,337 320,000 281,400 (38,600) -12.1%
Total : Contractual Services 1,024,384 1, 224,800 1,148,000 (76,800) -6.3%
I nternal Service Charges
5601 Garage charges 198,000 174,400 180,000 5,600 3.2%
5602 Workers oompensatlon 216,900 135,000 137,730 2,730 2.0%
5603 Liability 270,700 141,000 141,000
5604 IT charges in-house 134,800 306,200 148,522 (157,678) -51.5%
5606 Electric 1,934,600 1,899,200 1,899,200
5607 Gas 9,800
5608 Water, sewer, geothermal 39,200
5612 fleet charges - fuel 104,900 87,300 107,900 20,600 23.6%
Total: I nternal Service Charges 2,952, 400 2,924,600 2,689, 219 (235,381) -8.0%
Capital Outlay
5704 Miscellaneous equlpme!1t 13,034 15,000 15,000 100.0%
Total: Capital Outlay 13,034 15,000 15,000 100.0%
Credit/billables
5949 Billable to Water department 1,668
Total: Credit/billables 1, 668
Total: Non-Personnel Expenses 4,819,682 5, 045,900 4,990,819 (55,081) -1.1%
Departme nt Total: Public Works 8,005,331 8,489,900 9,971,142 ~ , 4 8 1 , 2 4 2 17.4%
7/23/2012 3:34PM
City of Sa" lemardino
Publk Worb S.t.ry & Bendb
fUND
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
OOl
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
001
132
U2
132
132
m
132
Ill
132
U7
Jl7
ll2
132
m
132
132
131
132
132
132
131
131
132
131
527
527
527

527
527
527
527
Ot"PT PROG TITU
tOO 0001 Adminhtration Oivhlon MIMIJit (u)
tOO 0001 AOMINISlli.ATIVf SUtviCts SUPERVISOR
AOO 0001 DPAATMtNTAlACCOUNTINGlfCt-iNIC1AN
oo 0001 lltiiiClOO Of PUBUCWOOUIU)
<100 0001 [J([CIJTIVE ASSISTANllO DIRLCTOO IU)
0001 Total
<00 0025 CJIY EHGINHOIUI
<00 002) CONSTliUCTlOH INSPIClOO liflX)
tOO 0025 toHSTRUGIOH H
tOO ClCl25 COHSTRUOION H
.00 002S
<00 0025
0025
0025
0025
0025
0025
COHSTlllKTDH IH5PCTOR H
WNSTRUCliON/SURVIY
NGINEUING ASSlSTANlljFUX.}
E.HGINEEAINGWIST A PiTIt
NGINEEJtiNG ASSISTANT II
(NGINERING ASSISTANT II
ENGINEERINGASSOCIATE
TOlAL ANNU.l
TOTAL ANNUAL SP0AL PAY ANNUAl f fi.INGE UNtMPt.OYMCN MEOK:AAE S-'LAAY AHO
SALARY 5011 SOU AUTO .. MHl PEASE PEAS EA BENm5 S021 T 5028 501:9 BfNEFITS
49,995 4,000 8,67/ 4, 905 135 720 68,t31
10,550 2,444 !,302 4,050 100 42,896
12,00 984 2.m 1,no 10 110 17,399
48.100 1..72S 3,8411 t . lUI 2,725 lSO 725 B,621
19,]55 t.S<I 3 359 3,815 70 210 2U17
160,.100 t,ru u.w u,ao 11,265 us 2,lSS m.n
l.n, IOO 10,321 22,40S 10,,.;x:J COO 1.900 175,033
ss,300 .u 5,900 100 100 76,2ll
... 200 5,136 11,12 5,!100 100 """ 17 .. 71
64,100 S,136 U.142 5,!100 200 900 87,478
64,100 .s,m u.tu 100 900 87,&78
&6,600 u.on a,too JOO uoo
55,300 4,U4 t ,S97 .5,.!00 200 100 76, 211
il,100 4,881 10.604 S,900 100 900 83,511
61,100 4,111 lO,iCM s,;oo 200 900 n ,592
61.100 4,888 10,604 JOO 900 n,sn
82,400 6,592 U,lOl 1,100 200 1,200 1.12, 7!3
400 0025 X[CIJTIVf ASSISTA.kT 40,000 3,200 6,942 4,720 l60 S60 55,5!2
400 OCQS PrlncipaiCMI EntlnHf 111,100 19,28J 10,900 lOO 1.600 143,111
400 0025 SENIOR OVIl NGINU" 100,600 &,Ool8 11.4S9 10,90l 300 1.,500 ua, eo7
400 0025 SURVEYTCHNICIAN I (fl!X} 45 300 l n.e 7 162 5.900 100 700 63 486
OOlSTotal 1,011,600 10,n2 1&7,7ll 106,720 J,l!O 1S,760
400 0016 74,600 5,.!61 ll.5A7 8,100 200 1,100 102)1.15
*lO OOU TRAfnC ASSOCIATl 12,400 6,592 1.101 , 100 100 1..200 W , 79J
400 002' TAAFFICOPAATtoHS6SYS1tMSA.NALm 86,600 6,928 lS,Olt !,.JOO 300 1.,300 lla,2!.7
<100 0016 T!WfiC SIGNAl TTCHNICIAN H 61,.100 . ,1188 10,60< 5,!100 100 000 13,592
<00 0026 TAAfTIOIGNAl llCHNICIAN II 67,500 I VIS 5,900 200 1,000 116,315
400 0026 TRAFFlCSfGHALTlOttUC..,_,Nll li1100 4.8al 10604 5900 200 900 83,592

400 OOll AMESSMtHT OtST'RK:l/RMl PROPlRTY MAN/ 78,400 13,606 10,900 200 1, 100 104,206
400 0031 EXECUTlV[ AS5tHANl 101000 MOO lr736 1,180 40 140 13,896
400

400 003 CUSTODIAN 35,300 2,814 &, 126 5,900 100 500 S0,7SO
400 0036 CUSTODIAN 3$,300 1, BZ4 6.126 S,900 100 500 50,750
<100 0031> CUSTODIAN 2 .. 1. 6,116 5,900 100 500 50,750
400 0036 CUSTODIAN 35.300 2,814 6,U6 5,900 100 SOO 50, 750
0036 CUSTOOt4N 35,.300 2,124 6, 116 S$)0 100 500 .50, 750
tOO 0016 CUSTODIAN 35,.300 1,824 6,126 5,.900 100 500 750
.tOO 0015 llAOOfSTOOlAN 31, 100 2,96.8 &.439 5,900 100 SOO $3,007
<00 0036 I.LADCUSTOOIAN 37,l00 2,961 6,030 S,9()() 100 500 53,007
<00 0036 5UPR\11SINGCUS1001AN s.JOO 7,162 1,100 100 700 61,1161

400 0037 fACILITIES MAIHTENANCUUPUVISOR 70,900 S,672. U.JO$ 1,100 200 1,000 98,tn
400 0017 HVA.C M[C:HAHIC SA,too 4
1
WIIi 10,011 S,goQ 200 80D 79, 7l J
400 0017 HVACSUPEfl.VtsOA 67,500 s,oo 1l'715 8100 200 1,000 !:13,715

40t1 0088 HAVY EQUIPMENT S2,600 4, 208 9,129 5,900 200 800 72,837
400 OOR8 HLAVV EQUIPMENTOPERATOA. 52,600 4.208 9,129 !t,900 200 100 71,!31
W 0088 HAVY EQUIPMENT OPERATOR S2,600 .e,208 !J,U, 5,900 .200 100 12,837
400 0088 lEAD MAlNTINANCl WOP.KlR !1-2,600 ...
1
208 9, 129 Sj 900 100 800 71.837
.00 0008 LEAD MAINTTNANCEWORjiR 52,600 .201 9,119 5,!100 200 1100 72,!37
400 COU MAINtENANCE SUPtR'IIISOR 10.900 5, 677 11.,3(6 8,100 200 1.000 'Hii,1n
<00 0008 MAINTINANCf WOK<!R ljll!lC) 37, 100 6,09 5,900 lOO 500 50.039
400 OOU MAfNTENANCt WOAJI![RII 43,100 7,,10 S,900 100 600 S7,11
.00 00U &. Mlinlt!Nnct ON .. Ion t1, ISO l ,S50 3,821 B,JO.e 5,450 130 750 61,882
o
400 0019 MAIHTENAHCIWOflllR l(r tCX} 17, 100 2,961 6, 439 s,goo 100 .500 53J007
o 0010 MAINl(NANCt WOO<ER IIHDI) !7, 100 2,061 6,09 5,900 1.00 500 Sl,OOI
<100 0010 MAIHTTNANCt WOO<U IIFLDCI 37.100 2,961 6,<39 5,900 100 500 53,(1()7
.tOO 0089 MAIHITNAHC WORKER I (FLC.XJ .37, 100 2,%8 6,439 .$,900 100 S00 53,007

400 0092 !lECTRICIANIIflEX) 2S,OOO 2,000 4,339 2,950 100 350 3<,739
400 0092 El ECTRICIAN l(rL.fX) .50,000 4.000 8,6711 5,900 200 100 !.9,08
400

400 0094 AOMINtSTRATI'II UllVtCU SUPRVISOR 30,550 S,l02 4,0!.0 100 45() 42, 896
0094 DffAATMENTAlACCOUHTINGlfCHNICIAN 4, 100 321 11J 590 10 60 S,too
..xJ 0000 DI!IICTOR OHUIIUCWORo<! IU) 48,100 l 725 3,84& 1,]<1 2.725 150 725 65,611
<00 0000 fl[ClAICIAN lifUX) 15.000 2,000 039 2,050 1.00 350 >4,13'1
<00 0004 fX!CUTIVASSISTAHTlODiotCTOO lUI 8,295 660 1,<.10 1,635 120 12,113
400 0094 HAl MAT TCHNIOAN S2.,600 4, 201 t ,UCJ S,900 200 1m n 831
400 0094 UAOSEWLR MAJHTL,.A.NC.l WORKER 61.100 4, 811 10.604 5,900 200 900 &l,S92
400 0094 ()ptntloos II MalnttMIKf Dtvftlon M.lil'\llt!f U ,ISO 1,5!JO 1,828 llOrl S,so lSO 150 68,.181
400 009.t PUMP MCHANIC 57,500 41600 9,979 5,900 100 800 71,97'9
400 0094 PUMP MECKANtc 57,400 4,S92 9,9U 5,900 200 bJ 71,8>t
400 0094 SENIOR OfFICl ASSISTAHl 37,100 2,96& 6,439 5,900 100 500 53,007
400 0094 .SEWER MAINTENANCE WPI !WISOR 7.li00 5,961 12,947 8,100 200 1..100 1D2,91S
400 0094 SfWER MAINTENANCE WOfiKtR -47,600 3,80& &,161 5,900 100 700 66,369
400 0094 5WER MAIHTENANC WOfU(ER A7,600 ),801 8,261 5,:300 100 700 i6,Jfi9
400 00911 SEWER MAINTENANCE WORKER 47,600 3.808 8, 261 5,900 100 10J 66,369
400 0094 SEWER MAINTENANC! WOI\KtR 47, 600 3,808 8,161 5,900 100 700 fifi1:Jfi!i
400 0094 SEWER MAINTtNAHC.f WORKER 4'7,600 3., 808 1,261 5, 900 100 700 K ,.3(.g
400 OO!N SEWER MAINTENANCE WORUR 47, 600 J,*MI 8,.261 .5, 900 100 1DO 66,369
.400 CIO!M SEWER MAINTENANCE -47, 600 J,8108 8,261 .SjiOO 100 700 66,369
400 0094 SEwtRMIJHTlNANaWORKER 47,600 3, 808 1261 lOO 700 66,36!
400 0094 S[W[R MAIHTENAHC( WORKI:A .t7,'01J 3,1108 8.161 5,100 100 100 66,369
.tOO oot..e SlWtR MAINllNAHCE WORKER 47,600 3,.108 I Ml 100 700 66,369
009-4 l 1;115,645 4,215 I1,.Z5l 17!,M$ 1U,450 1,7C J-4,1SS ls414,482
400 0001 ACCOUNTANTI .SS, lOO 4,648 lO,OU 200 100 79,731
400 0001 ADMINtsTRATIV( AHAl't'ST II 3S, 4SO 6,152 S,I.SO 100 SOD S0,411
400 0001 Adm.,lttnUo" oMl.&ott Mltta&ef lui 61,105 4, 888 10,605 !li,99S 16!t 880 83,631
400 0001 DEPARTMENTAL ACCOUNTIHGTLCHNICIAN U.,ODO 7,111i 5,900 100 600 S.,71Ei
400 0001 ACCOUNTING TCHNOCIAN 2<, 600 1.,061 . ,269 3,5<0 6D 360 .. ,m
400 0001 DIRECTOROF PUBUC WOAJI!S (U) 96,200 7
1
696 l6
1
69G 5,4.50 300 1,4SO 131, 242
400 0001 EXEOJTNE ASSISTANT SO,OOO 4,1XXJ 8,678 10,900 100 100 74,178
400 ()(X)J )(tu1W .ASSISTANT 10 DIRECTOR !U) 27,Ei50 2,212 41199 5,450 100 400 4tl.611
Ctrv of San aemrdlno
Worlu. a. lenenu
TOTAL ANNUAL
TOTAL ANNUAl SPE:oAl ,Af ANNUAl flUNGf UNEMPLO'fMH MEDOR . J.AL.ARY ANO
FUNO DEPT PROG nru S.Al.A.RY-SOU $011 AUfO SOU PUSf PERSER alNUITSSOZ1 T.$021 J029 atH(fiTS
5)7 .tOO 0001 .sHlOROffiClASSISTAHT 37
1
100 2,961 6,09 5,900 100 500 53,001
sn
.
S27 400 0095 IW OPIRA10R 39,000 3,120 6,761 100 600 55,4U
527 400 0095 SlNIOfiiW OPlRATOft 45,XO 3.624 5,900 100 700 63,486
527 400 0095 SENIOR IWOPAATOR 45., 300 3,624 7,862 100 700
!)27 400 0095 IW OfiEIII.ATOR(rlfX) 39,000 3,120 41,168 5.900 100 600 55,4SI
S27 400 0095 SENIOR IW 3,624 7,162 5,900 100 700 63,486
527 400 0095 SlNIOI\IWOPEMTOII 45,XO 3,624 7,862 tOO 700 n,m
!io27 400 0095 UN lOR rw OPERATOR 4S,1DO .1,624 7,161 tOO 700 63, 4.86
527 400 OOt!t SHIORIWOPRATOR 4S,l00 ),524 7,862 5,.900 100 1'00 63, 486
527 400 0095 IWOIVI510H W.NAGIR lUI 95,700 5,100 7,656 1U09 JOO 1.500 IJ7,765
S27 400 S{NIOR IW OPERATOR 1,614 7,162 5,900 100 700 fiil,.u6
527 400 0095 rN fi(LD INSP[CTOII SS,lOO 600 4
1
472 9, 701 5, 900 100 800 7,,913
517 400 oot5 SNIOfi.IW OPERATOR 45,300 3,614 7
1
162 S,900 100 100 (131486
527 400 009S SO.IIOIIIW OPUATOR 4.5-,300 l,G24 7,862 S,900 100 700 63,4ll6
527 400 009S S[NIOiiliW OPRA"TOR 4S,300 3,&24 7,!62 5,900 100 700 63,486
400 009S SNIOA IW OPEAATOR .45,300 3,624 7,&62 5,900 100 700 63
1
486
527 400 009S SlNIOA IW OPlAAlOR 45,300 3,624 7.861 100 700 63,48li
Sl7 400 OMS SlNIOft IWOPERATOR 1
1
624 7,162 !1,900 100 700 63,486
527 COO 009'5 SUOC:l!A OfiEAATOft 4.5,100 3,624 7,162 S,9CXJ 100 100 53 486
527 400 DCw.i SfNIOII 45,'100 3,624 7,861 100 700 U ....
521 400 0095 SENIOR IWOI'!MlO l.62 7,862 5,900 100 JOO n ....
Sl1 400 SENIOR fW OPrAATC>f' 4S
1
l00 3,614 7,162 5,900 100 700 6l,U6
521 .00 009S U NK:>A fWOPMT04t U ,:JOO l 1624 1,161 100 700 63
1
486
527 400 0095 IW OPERATIONS 64,100 5,136 U ,142 B,lOO 200 900 og,61l
!17 400 0095 HNIOA IWOfltRATOR 45,300 3,6)4 7,162 S,900 100 700 bl,486
527 400 0095 SENIOR IW OP(RA.TOR 451300 3,624 7,8fi2 JOO 700 63,48&
527' 400 0095 .St.NIOfi.IWOPfRAlOR 45,JOO 3,624 71M2 5,900 100 700 63,486
527 400 0095 IWOPO:ATOfl 45,300 l 162A 7,81 5, 900 100 700

527 400 0095 S(NIO', rw OPERATOR 45,300 3,624 7,1162 .S,!KJO 100 700 63,416
5)7 400 009S IWO,tRATOR 45,)00 3,624 7,161 51900 100 100 ,3,.t86
400 0095 'Ni OPIM!OAIIltX) 30,000 3,120 0 761 tOO 55,411
S17 AOO 0095 IW' OPAAltONSSUPAVMR 64,200 U, H l 1.100 200 900 14
511 400 0095 IWOPIMTOII (FlOC) 30,000 0,761 5.900 100 S2,361
.S21 400 0095 IWOPtRATO" (flO. 39,000 .,7&8 5,900 100 600
527 400 IWOPERAlO .... 000 6,761 100 600 52,361
$27 400 009S SENIOR IW OPRA10R AS,300 7,862 $.900 100 700 59,862
527 400 0095 SINIOR IWOPEAA!OR 45,300 7 ... 2 5,900 100 700 59,167
400 0095 SENIOR IW OPERATOR 45,300 7,162 5,900 100 700 59,162
Sl7 400 0095 StNIOR IW OPRATOR .t5, 300 7,162 5,900 100 100 59,161
517 AOO 009S UNtO IWOPfAATOM 45,100 1,624 7,862 5,900 100 700 63,486
S27 tOO 0095 SNK>A IWOPCAATOR 45,l00 3,624 7,W 5
1
900 100 700 61,416
s21

527 400 0096 SENK)RIWOPERATOR (5, 300 3,624 7,162 5, 900 lDO 700 63,416
521 400 0096 S.JOO 1,024 7, .. 2 5,900 100 700 n ....
527 400 0096 I QUIPMNT5RVIC WORkER 43, 100 3,441 7,4110 5,900 100 60,628
ID 400 0096 5[NIOR IWOPERATOfl 45,300 l
1
fi14 7,861 5,900 100 700 63,4!6
517 400 0096 1W SUPERVISOR 64,200 S,IJ6 11.142 !,100 700 'lOO 10,678
527 400 0096 IWOPRATORIILOC) 3g,ooo 3,120 6,768 5,900 tOO 600 55,11
527 400 0096 twOPFRATOA jfl)() 39,000 3,120 6,768 5,900 100 600 55,418
SH 400 0096 'Ni OPEAATOR (JUJI) 39,000 l ,110 6,761 5,900 100 600 55,411
527 400 0096 4S,JOO 3,624 1,161 5,900 100 700 ,3,486
S17 400 0096 SENIOP.fWOPrMtOif 45,.300 3,614 7,862 5,900 100 700 61,486
527 400 0096 IW OPtAATOR jfl.DU 39,000 3,120 6,761 5,900 100 600 55,418
527 400 0096 fWOP(RATOIII (FUX) 391000 3,120 6, 761 S..!D) 100 GOO SS, .t&S
521 400 0096 SINIO IWOPlRAlO 05,300 3,024 1,86Z 5,900 100 700 63,416
521 400 0096 IWOP1\ATOR (l lfll) 30,000 3,1>0 &,761 S,900 100 600 5S,488
Sl7 400 009fi IWOPERA110NSSUPRVlSOR 5,136 11,142 1,100 lOO 900 89,678
511 400 0096 StNIOR IWOPERATOR 45, 300 3,(;24 1,862 5,900 100 700 63
1
486
527 400 0096 IW OPERATOJt (flEX.) 37,000 l,\ 20 6,768 $,900 100 600 55,488
$27 400 0096 StNtOR IW OPfMATOA 3,624 7 ..862 5,900 100 700 63,416
527 400 0096 SINIOA 45,:100 l ,62 7,86Z 5,900 100 100 6l,. 16
527 40D 0096 fW OPERATOA (flDl} 39,000 3,120 6, 761 5,900 100 600 55,418
517 'CO 0096 WOfUtR 43, 100 l ,.t.tl 7,410 5,900 100 600 60,628
!t27 .aD 0M1 IWOPWTORCrtiXI 19,000 l,llO 6,761 5,900 100 600 SS,4U
SH 400 W96 rw OPAATCMil CS,lCXJ 3,614 7,&62 s ,goo 100 7'0() 61,416
S27 0096 IWOPIMlOR IFliJ<I 30,000 3,120 768 100
.tOO CJrJH rw OPUI.AT'OP. 4S,l00 l,,N 7,862 5,900 100 100 U ,06
527 -'00 0096 fW'OPWlOI\(F"LD:) .ag,ooo 3,120 6, 761 5,900 100 600 SS,4U
521 400 0096 5NIO IW OPERATOI\ 3,62. 7,162 100 7011 63,416
400 0096 rvY OPtRAlOII (flfJC) 19,000 3,110 6, 766 5,900 100 600 55,48&
527 400 0096 1WOP!MTOM (fliJ<) l9,000 3,120 6, 761 5,900 100 600 55,488
S27 400 0096 1WOPERA IHOI) 39,000 6 7.. 5,900 100 600 52,361
SZ7 400 0096 30,000 6,7&1 tOO 52,3 ..
400 0096 1WOPERATOR I FLOC) 3g,ooo 6,761 100 600 52,361
527 400 0096 45
1
100 7,162 100 700 5,,162
517 400 009ti UNIOANVOPUATOR 16"24 7,862 S.!OO 100 100 63,Ul6
527 400 0096 SINIOII IWOP!AA!OO s,JOO 3,624 7,862 100 700 63,'16
Sl7 400 0096 SfHIOA rw OPERATOR 45,300 1.62. 1,862 JOO 700 61,416
52'7 400 0096 SENK)R IW OPfRATOR .45,300 ) 624 7 862 5 900 100 700 63,486
..,.. ..
527 400 0097 MOTOR SWEEPER OPERA 50,000 4,000 8,,78 S,900 200 700 69147&
527 400 0097 LEAO MOTOR SWEPR OPERATOR -4, 208 9,129 200 800 12,837
517 400 0097 MOTOR SWEEPEROPERAlOA SO,OOO 4,000 1,671 200 700 69,47!
S27 400 0097 MOTOJt SWP111 OPERATOR .50,000 4,000 1,678 5,900 200 100 69, 471!
527 400 0097 MOTOtll SW0'111 OPMTOJt 50,000 '000 8 fi71 s,goo lOO 100 U,-411

577 400 OOM INV-M!NTAI PROJECTMANAG!R 07,500 5, 400 ll,715 8,100 200 1,000 93,915
527 400 0091 EHVIIIOHMENTAl l 161e 7,162 5,900 100 700 63,416
527 mBI 0091 Tr'7 w , 1oo 9,014 21,oa u,JOO .ao 1,]0 217,262
S77 400 0099 LAD MAIHT(NANCE WORKER Sl,&OO 4, 208 9, l29 5,900 200 800 72,137
S27 400 0099 MAINl!I'ANU WORillR I (lUll) l7,l 00 2,968 6,439 5,'1011 100 5011 5l,001
527 400 0099 LEADMAINTtNANC WOR){[R 52,600 4, 208 9,129 5,900 200 800 72,137
S27 400 0099 MA,...(NANCWOil:KERII 43,100 J,4.4.! 7,480 !1,.900 100 600 60,621
400 0099 MAINTENANCEWORk(R U 4.3,100 3,4.48 71480 5, 900 100 600 60,621
!t27 400 0099 MAIHTfNANCf WORKEfi.I (FUXJ 37,100 2,968 ,,439 5,900 100 500 53.007
S27 400 0099 MAINTlNANCE WO.KUIII '3,100 7,480 5,900 100 600 57, 110
S27 400 0099 MAIHT(NAHCI SUPUI.VISOR 70,!100 5.672 l2 J0S ll, UIJ .201 1,000 "1.117
Oty of Sn BernlrdlrtO
P\lblic Works Satlrt' knefica
I #'!"::-- - -- .. - I
TOTAl ANNUAl
TOTALANNUAL 5P0AJ. PAY 4 ANHUALfi:UHGE UNMPLOYM(N MlotCARE SAVJI:Y AND
RJNO OUT PROG TillE SAU.RY - 5011 sou AUTO !oOU O'USIT PWU 8EHERT5 5027 T .soza !.02!1 8EN1'111
0099lo J7'9c600 26,!20
.. _
.. ,400 1,100
631 400 0034 OPAit1 MENTAl ACCOUNTINGlECHNJOAN 41.000 JZIO 7 116 5, '100 100
...,
57,"'
00l4lo t.ooo 3,210 7,!!6 5,900 100 ... n
1
tN
.. ,
400 0001 JLT PARTSTlCHNtOAN 50,000 4,000 1, 671 5, '100 200 700 " ,78
... <100 0001 OPARTMUffAl ACCOUHTlHGTECHNICv..N u ,ooo !.210 7tU6 5.900 100
...,
57,"'
035 <100 0001 FU1 !!RVIC5 DIVISION MANAGU lUI 9S, 700 ) , 100 7,650 16,609 W,..,. JOO 1,!.00 ll7,76S
035 400 0001 FU1 PARTS5TOI<U(mA U,DCO J,la:J 7, 116 5,..,. 100 ... !7.9H
615 <100 0001 AOMINISlRAt fV( S(RVK:U SUP(ftVISOR 01,100 4,111 10,60C 8,100 200 '100 15,791
635 400 0001 fQUIPM(Nl MANAGR 7,600 SH8 U ,'l47 8, 100 200 1100 102,915
0001 Tc 363,400 5100 Z9 072 65,068 ...... 1,100 >000 511940
635 400 0100 lOUIPMCNT M(CHANK: llfl(XJ "7,600 1,101 &,261 5,!100 100 700 66,369
us 400 0100 OUIPMENT MCHANtC ljflXI 47,600 1,101 1,261 5,900 100 700 66,369
635 400 0100 [QUIPM[Nl S[RVIC W0RkR 0 , 100 1100 l,SU 7,619 5,!100 100 ... 61,611
63! 400 0100 !QUlPM!NT MCMANIC II 52.600 1,400 4,!20 ! ,372 5,900 200 1100 74,5'2
635 oo 0100 FUCT FABRICATION WLD[R 4,1.08. 9,119 5,!100 200 1100 71,1!7
635 400 0100 FQU1PMENl MFCtiANIC II !>2,600 1,400 4,120 9,372 5,900 200 BOO
us 400 0100 EQUIPM[NT MlCHANIC I (FLEX} 47,600 3,108 8,241 5,900 100 700 66,369
us 400 0100 !QUIPM!Nl I (fL!X) 47,600 3,108 8,261 5,900 100 700 !l;,369
035 400 0100 QUIPMNl MECHANIC II !2,6011 208 9,1l9 5,900 200 1100 7:1,&31
635 400 0100 EQUIPMENT M(CHANIC It 52,600 4,208 9,129 5,900 200 1100 72,137
615 400 0100 lQUIPMEfrtl' MECHANIC II 52,600 600 ... 2Sfi 9,233 5,900 200 800 73,589
'"
400 0100 !QUIPM!Nl M!CHANIC I (FlEX) 47,600 3,!20 8,504 5,!100 100 700 68.124
635 400 0100 [QUIPM[Nl MECHANC II 52,600 ... !I,U9 5,900 200 BOO 72.1!7
us 400 0100 EQUIPMENT MECHANC II 52,600 600 4, 256 ,,:Zll 5,..,. 200 1100 71,589
... 400 0100 QUIPMlHT MECHANICII S2,&00 ... 101 9,U!I
'"""
200 800 n,u?
615 400 0100 !QUIPMENl MECHANICI(FtrXI 47,600 l,IOI 8,261 5,900 100 700 66,369
us 400 0100 lQUIPMtHT MAJHTEN.ANC SU,RVt50ft 64,200 6011 S, l14 11,146 8, 100 200
"""
90,00
035 400 0100 EQUIPMENT MECHANK: H 52,600 4,201 9, 119 5,!100 200 1100 72,137
035 400 0100 !QUIPM[Nl M!CMANIC II 52,600 1.400 4,320 9, 372 5,900 200 100 74,592
635 400 0100 !QUIPM!Nl S!ftVIC[ WORK[R 0 ,100 3,448 7.4110 5, !100 100 600 60,628
us 400 0100 !QUIPM!Nl M!Ct!ANICI)Fl!ll) 7f600 3,101 8,161
'"""
100 700 66, 369
635 400 0100 EQUtPMNT MAINlENANC SUP!RVl!Ofl 64,200 1.400 5.218
".:!!!:!
1, 100 200 lOCO 91,533
0100Total l,U6,400 9, GOO tol810 197,UJ 134,200 3,500 11,100 t,ns.su
Gr.nd Tol:al JO,S67,.100 10,200 l2,200 7S6,,.... 1,135,725 l..JU.DCO
l!-
1>6, !o00 1.690.069
Gtne:ral fUnd Tot alit J.227,6!lo0 uo, ... 560,159 !74,4M 9,!11.$ U5S ot, 44J,U.J
Public Works Department
Jim Smith
lnlm:l!D Qi!:l$0lQr

-
- '-
Executive Assistant to the
I--

Usa 0 . Kulikotf
ext. 3442
I I I
Admln!strJioo
1-
Enaineer!na
- Management r-
IOli!Qt::llllBd ll!llllll Olvltojgc -
Ooen!lllionol 4 Malntenaag: -
Olo Shipp (11) RODen ElsenbeisZ (23) Vacant(27) Todd Housley (95)
Tony Frossard (107)
Ex1/302G Ext 5203 Ext. 1003
Ext. n13
Ext. 1043
- - -
OtbprJh Al!l!l
Environmental
Projects Menaget
ElcL 3424
Administration
Admlnistr!!lon Pillisiot!
Und1Qortc;b
Admlnistl'81ive
Service SupeNisor
Ext. 1042
Mlal!ll!
Oio Sttlpp (11)
Ext. 302e
7/23/2012 10:32:57 AM
~
Senior OftiQe
Assistant
Ext 1040
Prilldaa! -
M8rtt (14)
ElcL 5160

ldei-''9 t"?Sie

Ext. 5283 Ext. 5187
I 1
Jiinq!nttt:trq Aa!Mw!J II

c.tosc.lro ,..,... GrigorMcu x.5202
Ext. 532& Jeff Schlfer X 5802
I
Jiinqi!WIQ !"'Srtt I
.O!Il
RIDin Juarez
TommyM8ywl
Ext 59S3
Ext 5319
Englnllr'f!Q AlltOn II tpm
LesAe Crawfol'd
Ext. 5325
Ext!CU!iw ASsiSUIQl
OIMaWolfr
Ext. 5019
Public Wort<s Department
Engineering Division

Robert Eisenbeisz (23)
Ext. 5203
Tr.tnc Opemlons Sygms
&IIJ)(a
Vacant
Ext. 5253
Euaineet !ssociste
Tonylugo
Ext. 5084
Pr!nc!P'I Enq!nnr CPID
Ted Rigoni
Ext 5198
emitd MIDIQIC rem
Mb Grullbs (7)
Ext. 5179
.... _,.........,. Sur\MU Manaaer
Joe Shew
I
f!lax Iech ridan
lnspectpr II
Henry 'Ningsom x.53e8
Ryan Aschenbfenner
Ext. 5128
Kenny Barron x519e
Mlrk Kalfell X 5334
l
CCI tllructiot t lrmleC!or I
Richie Lawson
Ext.538Z
7/23/2012 10:31 :36 AM
!3M! Prooertv MD,_r
Les Fogessy (2XPm
Ext.S02e
Btl! Prpperty Specjalist
Ryan Sandoval
Ext.5228
I
Fleet Services Division
Fleet Services
Dlvlllon Ma!llptr
Vacant (27) exl.1003
tqulpmenl Mllnl
MilwiiL
leon Scllrader (25)
ext 1004
I
SWING(fl)
Truck/Heavy Equip.
EOu!p. Malo. Supv.
Dave Wixom exl. 1009

n
Dennis Flory
Nalhanie! Szueber
Equipment Mtch.
fJu
WiHiam Mazzuca
Ruben Ontiveros
Equipment
&lll"l WtJil[
Raymoi1d Cenooo
flut PM1s Tecbnlc!l!l
Paul Geny ex.t1002
fleet Parts
S!ortkttPIC
Soon Uttleleld ext. 5224
I
DAYS/AUTO/TRUCK (18)
Auto/Light Equip.
Eau!P. Malnt. Suov.
Doug Schuessler exl.1 008
AUTO
TRUCK EIILIIIIIDIDllllllib,
EAIIIPIDIDllllllib, n
n
David Johnson
Robert lowry Ron Kaln
James McCracken Mall Melvin
Dl!1tDippokl Alan Mitchell
Roger Small
I
Mech.
Equipment Mech. I
flu
flU
Juan Gullerrez
Erren Alles
Alex Guardado
I
Bennie Adame
Terry Whiteman
Equipment
I
liiCdlil
Jessie Waldie
FobrkiaUoq
YUldl.c
PauiAores
I
Administrative
Serv!cta Suoerylsorm
Adrienne loa ext.1006
e!ICJBlHUBl
Kathl Bridges 1-
x1059
Integrated Waste Management
De.,.rtmerrtal
rTeehnlel
Vacant1
s.nlor Offlc:e
&!*R?t IHYBl
Teri Minor x 1048
"''"'11' _..waste
Ollenitlm!l ~
Ron.otr/SWeeper$
Armando Leon
116\IC 1049
Sr. Integrated
wast. 2mttiS2!:
1 0 positions
I
Lelld Motor
s-per Operator
1 position
Motor Sweeper
Opem2!:
4 positions
lntevrated Waste
12bdlls:ID MIDSII[
Todd HOUSley (95)
ext.7213
Integrated Waste
Q2tratlons Manaae[
1 vacant (90)
"-"''""' ..... ~
Qsmrations lm
ResidentlaiiHA
Oscar Gonzalez
(1\x 1068
~ -
ElllsllnsDeetm
Gracie Johnson
Y10..q)
~
T
~ u . v - - -wa:lfe-
Operation$ Spvr
B.u!Salllllll
Sergio Rometo (38
Y1047
Sr. lntegm.d
WnJe Operator
29 positions
2Vacant
Integrated Waste
OpemorFJex
6 poslllons
. nasut
OJ)enltlons Spvr
Commerc:Ja(
Jesus x ~ (33)
fnte9m.d Waste
Openrtor Flex
12 positions
3Vacant
Equipment
eryice Worker
2 posltlons
r

Facilities Maintenance
SupeMsor ( 4)

I I
HyAC SuRIMIO[
Rlck Moreno 037
FtcD!tjn Mtint!ntng
Mtct!lnle
RlcharcfRodriquez 037
1
HVAC-Mtcjbfnlc
Trm Barnhart 037
Monday, July 23, 20127/23/
1
1 vacomo37
Custodial Maintenance
Supervisor (41) X 3011

1 Vacant036
CUsJodiiQ
cartos Gonzalez 036
Osc:er Jimenez
Roberto Lopez
Mario Ramirez
Leobardo Sanc:hez
Gary Hoepfner 036
0...."-03e
Deborah Setaftn 036
CustodiiD - PI
Maria Ambrossl 036
Maria Avila 036
Irene S.nfo 036
OioMa Burnett 036
I!J1acio camacno -36
Marltw Cardenas 036
Yolanda Chavez 036
Robert Corona 036
Es1her Cruz 036
M De Ia Torre 036
Je5U$ Huerta 036
Rid'lard Lopez 036
Wade MarshaQ 036
Maria Martinez 036
Guy McMiller 036
Baria Mejia 036
Delia Michel 036
Tanesha Revis 036
Patricia Salazar 036
SaniDS AG Salazar 036
Santos ED Salazar 036
Jesus Sida 036
LuzSida 036
L Solis-Valdenebro 036
Ana TomiS 036
GladyS Umana 036
M Van Aken 036
Gloria Vasquez 036
3Vacant
001/0M
Tony Frossard
Operations & Maintenance
Division Manager (107) X 1043
I \ I
MalnteMnce Supervisor Street Si;nalll.Jghtlng Maintenance Supervisor John VanHavtmlUt 094
Graf'fitiiRjght of Way(25) SupeNisor (13) AsflhaltiConcret-<8) Sewer Maintenance
,.-S22
x5020 Y1113A Supervlsor(15) X 5143
bud Ma;nttni!DCI Wprtter Eltdricjan I Lt!d Mf!nttnance
L.eonatd Munz 099 Daniel Monis X 5020

Ltld Sew!r Mtlnttntnce
[)raymond Crawford 099 Fabian Briggs x 5020 Robtrt Arispe 099
I
Mikt Yaldez X 5020 Randy Nolfo 094
Ill!,.,__ Worker l! Htm Eay!pmtnt
Roger Edmond ogg E!tetr!clan I PI Opmtgr
Alfred Perez 099 Tim McKeon x 5020 David Miller 091 Stwtr Mlnttrwng
1 Vacant Jad<le Robinson x 5020 Scott Wastlt>Ym 088
ltsiOslt
Carrick Russell X 5020 1 vacant Honry Adamo OQ4
David Riley X 5020
I Dennis DecMr 094
MIJD!ananc:.-1
I
Matthew Hauer 094
Rodrigo Contrer.ls 099
Alejandro Castro 091
Michael Holt 094
Daniel Silva 099

Stephen JohnS 094
Dave Moms 094
Dani el Sweeney 094
M!i!!l1l'ltiS l!llorktr I Robert Valdovinos 094
Graffiti 2 Vacant
Jacob Adams 089
rl'3ftlc Sional
. .
Ralph Aquino 089
!!
I Michael Chacon 089
Jack McPherson x 5020
Thomas Clal1< 089
Fran!( VIllalobos e 5020
HazMit Ttchnictan
Santos Pineda 089
Ray 'Miiams 094
I 81111! Hem Labor Extnl B1!11.t ttlm
Alfred Aquino 096 l.m!:2r
esamR
Joyce C8macho 096 Javier Vellanoweth
Mike El ison
Rudy C8macho 096
Phillip Si lva
Jotvl Pinkston
Francisco Esquivel 099
Frank Tamayo
Bernard GibSon 096
Jesus Hernandez 099
Ltad Maintenance
Eric King 099
Woftcer Strtet Signs
Luis Nunez 096
Salvador Cortez x 5020
Timothy O'Neal 099
Richard Reyes 096
Johmy Romo 096
Maintenance Wortter U
Joe Saldivar 096
Strtel Sig!!J
1 Vacant
SElECTED MONTHLY CASH FlOW ANAlYSIS
lnflc>WJ/Outflow

SJies Tn:
Funchise fees
Transient tilt
Utnll)l usors tax
Other miscellaneous tu
Lleenses & Permits
0\arses for Servkes
Fints & Ptnalitlt>
Uso of Money nd Property
lnttfgovemmentl (Gronts, Other Govu)
Miscellaneous
Sola<les
OYertimt!!
Toto/ Monthly lnJiows
Retiree Pwrments
PERS Paymenu
Health Insurance
Other benefit payments
SubTotal Solari .. and Bnfltt
Opentions & Mlntenance
Contractual Setvk fl
1nternal SeMce Fund Charges
Equipment
Dtbt service
Other/Olms/U..blllt le>
SubTotal OIJM, /SF, Eq, 0/S
Totttl &prndtturrs. OUf/l<tWf
Net 84 transfers
Transfers In
Tr.msfenOut
Not Tronsftm
Net cash Excess /(R"'lu'<.,en1)
Bqinnln& Cosh Juno 30. 2012
Ending Cuh
July
3,859,792
2,918,011
43,083
208,788
1,411,889
33,333
472,095
344.920
1!16,470
10,346
633,550
347,024
10,484,302
7, 100,745
6U,933
554,833
t ,n8,359
653,670
399,295
11,100,135
172.546
383,572
1,214,441
3,457.500
5,221,1159
16,J28,194
(5,844,593)
661,050
(258,578)
(S,442.1ll)
us zgz,7.19)

3,406,542
2,835,982
47,353
215,167
1,893,451
33,333
660,933
482,888
138,420
26,511
351,645
347,783
10,440,008
6,730,8B
747,991
554,833
1, 762,714
599,854
401,740
10,797,961
214,520
210,464
1.214,442
145,265
1,714,691
12,512,652
(2, 142,644)
661,050
(258,580)

(1,140,174)
(23. 734,350)
125,474,524)

206,348
3, 275,784
51.599
221,249
1,993,451
33,333
660,933
432,888
192,680
28,305
618,20
274,837
8,039,652
6,679,6S4
706,905
554,833
1,746,967
537.916
396,919
10,623, 193
441, 176
557,455
1,214,419
220,875
13,057,117
!5,017,466)
661,050
661,050
(4,356,416)
125.474,524)
(29,830,940!
October 2012
190,565
2,060,747
51,383
174,342
2,286,972
33,333
660,933
482,888
100,012
49,475
542,751
52,370
6,685,771
6,569,792
827,643
554,833
1,n2,n1
535,131
394,188
10,653,691
696,693
471,361
1,214,442
U,036, 194
(6,350,423)
661,050
(517, 160)
143,890
(6,206,533)
!29,130,940)
(36,037.473)
November
738,798
l-719,292
363,915
255,426
1,685,024
33, 333
660,933
482,888
197,272
250, 760
581,620
757,007
1,726,269
6,894,727
689,924
554,833
1,725,030
527,715
395,450
10,717,679
530,128
608,519
1,213,971
229,334
2,581,952
13,]69,631
j4,643.J62)
661,050
(258,580)
402,470
(4,240,892)
(36,037.473)
(40,278,365)
December
3,405,371
3,614,851
186,923
188,009
1,861,940
33,333
660,933
482,888
197,466
36,359
623,986
243,278
11, 575,336
6,741,817
698,873
554,833
1,730,520
575,984
370,254
10,672,213
246, 198
251.650
1,728,765
2,318,280
382,213
4,927, 115
15,599, 391
!4.024.062)
661,050
(258,580)
402,470
13,621,592)
(10. 278,365)
(43,899,957)
7/23/2012
January
2,988,737
2,385.252
47,652
168,497
2,292,047
33,333
660,933
482,888
167,554
108,541
521,733
100,452
9,957,618
6,635,376
739,342
554,833
1,737,359
533,535
372, 115

465,718
718,040
1, 109,114
30,000
259,310

U,l54,741
(3.1!7, 123)
661,050
(258,580)
402,470

(43,899,957)
(4G.69U10)
February
6,498,639
74,669
397,553
166,072
1,475, 537
33,333
1,038, 609
758,824
155, 176
68,743
686,269
31,961
11,315,315
6,346,708
655,110
554,833
1,690,252
525,472
356,954
10,130,021
459,352
650,499
1,109,080
1,145,342
3,364,274
13,494,]02
j2,101.917)
661,050
(258,580)
401,470
(1.106.UI)
(46,694,610)
(48,401,058)
March
665,081
5,886,457
225,520
2,074, 154
33, 333
755, 352
551,872
190, 309
88,980
661,441
74,290
11.206,796
6,994,947
592,743
554,833
1,658,794
528,723
366,019
10,696,059
505,059
695,860
1,086,775
386,649

U,l70,402
(2, 161,606)
661.050
(258,580)
401,470
(1,761.136)
(48,401,058)
(50,162,193)
April
1,002,!13
2,069,880
1,164,178
352,485
814,236
33,333
755,352
551,872
194,614
37,400
438,310
46,679
7,461,153
6,297,4n
585,781
554,833
1,684,607
524,149
352,097
9,998,943
411.872
243,052
1,086,741
267,925
2,010,591
11,009,533
)4,548,380)
661,050
(258,580)
401,470
(4.145,910)
j50,161.193!
154,308,103)
ATIACHMENTC
SCENARIO Ill: BASE BUDGET
Moy
93,944
77,554
185,198
195,721
1,644,209
33,333
849,771
620,856
U1,512
27,580
446,476
99,556
4,405,710
6,443,524
560,438
554,833
1,646,751
525,766
353,221
10,014,534
457,140
530,267
1,086,741
340,000
l,UB, 200
3,543,048
13,627,582
j9.221,172)
661,050
(258,580)
402,470
18,819,4021
(54.308103)
(63,l27.505)
June
3,770,726
6,113, 304
832,462
228,723
3,067,089
33,333
1,605,123
1,172, 728
242,815
1, 191,697
1,798,161
20,056,162
6,449,024
780,409
554,837
1,647,527
523,003
374,905
10, 329,705
1,089,274
1,205,118
1,168,561
992,360
1, l21,089
6,276,403
16,606,10!1
3,450,053
661,050
1258,580)

3,852,523
(63,127,505)
(59,214,982)
FY201Z 13
Toto!
26,867,362
34,031,781
3,376, 300
2,600,000
22,500,000
400,000
9,441,900
6,898,400
2,104,300
733,000
7,297,712
4,173,400
120,424,165
79,884,6U
8,199,800
6,658,000
20,580.991
6,590,920
4,533,157
126,U7;.U1
5,691,376
6,525,857
15,147,492
2,318,280
5, 186,000
4,920,071
39,719,076
166,236,557
(A5,81U92)
7,932,600
(3,102,9581
4,829,642
Summary of Revenues, [)(penditures, and Ch anges in Fund Balance
General Fund- Five Year Forecast
Projected Projected
Budget Budget
FY 2013-14 % lnc/(Dec) FY 2014-15
Revenues:
Property Taxes 26,867,362 27,381, 129 1.91% 27,970,677
Other Taxes 62,908,081 63,546,164 1.01% 64,204,282
Ucenses & Permits 9,441,900 8,786,400 -6.94% 8,851,545
Fines and Penalties 2,104,300 2,391,300 13.64% 2,391,300
Use of Money & Propertv 733,000 638,000 -12.96% 638,000
Intergovernmental 7,297,7U 2,372,U5 -67.49% 2,380,548
Charges for Services 6,898,400 6,904,345 0.09% 6,904,345
Miscellaneous 4,173,400 4,452,400 6.69% 4,452,400
Toto/ Revenues 120,424,165 116,471,963 -3.28% 117,793,097
E11pendilures:
Mayor 931,715 937,907 0.66% 950,447
Common Council 705,650 709,356 0.53% 717,42.1
Oty 1,720,468 1,731,760 0.66% 1,752,614
City Treasurer 226,066 227,611 0.68% 230,108
City Attorney 4,959,606 4,982,428 0.46% 5,067,867
General Government 21,355,965 21,355,965 0.00% 21,432,629
City Manager 1,485,318 1,495,324 0.67% 1,509,957
Civil Service 411,275 414,070 0.68% 419,492
Human Resources 778,433 778,433 0.00% 788,386
Finance 1,801,097 1,813,730 0.70% 1,835,367
Community Development 7,951,225 8,003,636 0.66% 8,121,214
Fire 39,123,792 37,691,302 -3.66% 38,081,144
Pollee 67,630,580 68,172,720 0.80% 69,035,167
Partu, Rec. & Com. 5vc. 5,425,725 5,448,366 0.42% 5,549,444
Debt Service 1,758,500 1,758,500 0.00% 1,758,500
9,971,142 9,995,184 0.24% 10, 185,453
Toto/ btpenditures 166,2.36,557 165,516,292 -0.43% 167,435,209
(Under) Expenditures (45,812.392) (49,044,329) (49,642,112)
Operating Transfers In:
Total Op Trans In 7,932,600 7,932,600 0.00% 7,932,600
Operatlnc Transfers (Out):
Total Op Trans Out (3,102,958) (3,101.,958) 0.00% (3,102,958!
Total Net Operating Transfers ln/(Out 4,829,642 4,829,642 4,829,642
(Under) Expenditures and
Operating Transfers In/Out !40,982,750! !44,812,470)
%Inc/( Dec)
2.15%
1.04%
0.74%
0.00%
0.00%
0.35%
0.00%
0.00%
1.13%
1.34%
1.14%
1.20%
1.10%
1.71%
0.36%
0.98%
1.31%
1.28%
1.19%
1.47%
1.03%
1.27%
1.86%
0.00%
1.90%
1.16%
0.00%
0.00%
7/23/2012
1 OF 1
Proj ectftl Fi ve Yeor Forecost
Projected
Budget
FY 2015-16 %Inc/( Dec)
28,640,469 2.39%
64,863,401 1.03%
8,851,545 0.00%
2,391,300 0.00%
638,000 0.00%
2,383,954 0.14%
6,904,345 0.00%
4,452,400 0.00%
119,125,414 1.13%
963,492 1.37%
723,354 0.83%
1,766,862 0.81%
231,691 0.69%
5,141,252 1.45%
21,511,594 0.37%
1,518,620 0.57%
423,286 0.90%
795,409 0.89%
1,849,561 0.77%
8.208,749 1.08%
38,304,935 0.59%
69,560,234 0.76%
5,639,053 1.61%
1,758,500 0.00%
10,356,423 1.68%
168,753,015 0.79%
(49,627,601)
7,932,600 0.00%
(3,102,958! 0.00%
4,829,642
!44,797,959)
ATTACHMENT D
Projected Projected'
Budget Budget
FY 2016-17 % lnc/jOec) FY 2017-18 % lnc/(Dec)
29,464,313 2.88% 30,312,873 2.88%
65,542,293 1.05% 66,231, 114 1.05%
8,851,545 0.00% 8,851,545 0.00%
2,391,300 0.00% 2,391,300 0.00%
638,000 0.00% 638,000 0.00%
2,388,144 0.18% 2,392,459 0.18%
6,904,345 0.00% 6,904,345 0.00%
4,452,400 0.00% 4,452,400 0.00%
120,632,340 1.26% 122,174,035 1.28%
975,633 1.26% 986,704 1.13%
727,783 0.61% 734,011 0.86%
1,776,408 0.54% 1,791,319 0.84%
2.32,619 0.40% 234,270 0.71%
5,206,472 1.27% 5,283,915 1.49%
21,592,927 0.38% 21,676,700 0.39%
1,522,997 0.29% 1,532,007 0.59%
425,92.5 0.62% 429,900 0.93%
800,353 0.62% 805,444 0.64%
1,858,442 0.48% 1,873,272 0.80%
8,275,103 0.81% 8,367,024 1.11%
38,409,388 0.27% 38,641,803 0.61%
69,843,442 0.41% 70,390,256 0.78%
5,721,066 1.45% 5,815,724 1.65%
1,758,500 0.00% 1,758,500 0.00%
10,514,789 1.53% 10,695,467 1.72%
169,641,1144 0.53% 171,016,315 0.111%
(49,009,504! (48,842,280)
7,932,600 0.00% 7,932,600 0.00%
(3,102,958) 0.00% (3,102,958) 0.00%
4,829,642 4,829.642
!44,179,862! !44,012,638)
ATTACHMENT E
Measures to Manage Cash Flow
September
July 2012 August 2012 2012
Net Cash Excess /(Requirement} ($5,442,121} ($1,740,174) ($4,356,416)
Measures:
Defer Debt/Lease/Note Payments:
Defer Pension Bond Payment 3,427,500 145,265 220,875
Defer ISF Debt - New World Note 645,000
Infrastructure Bank- HUB Project 145,265
Vacancies:
Salaries 531,165 531,165 531,165
PERS Payments 158,031 158,031 158,031
Health Insurance 53,919 53,919 53,919
Continuation of Concessions:
Salari es 656,958 619,966 614,849
PERS Payments 65,696 61,997 61,485
Defer Funding the Annually Required
Contribution ("ARC") on Retiree Health 554,833 554,833 554,833
Maintenance & Operations:
Meetings and conferences 11,817 11,817 11,817
Education and training 31,517 31,517 31,517
ABX1 26 Distribution - Pass-thru to City -
Received 732,000
Internal Service Charges - Defer 20% 242,888 242,888 242,884
Total Fiscal Emergency Measures 6,541,219 3,272,859 2,552,059
Net Adjusted Cash Provided by Measures $1,099,099 $1,532,685 ($1,804,357)
IGeneral Fund:
Beginning Cash- June 30, 2012 ($18,292,229) ($17,193,131) ($15, 660,446)
Ending Cash ($17,193,131} ($15,660,446) ($17,464,802)
Advances from Other Funds $18,292,229 $18,292,229 $18,292,229
Adjusted Ending Cash Balance $1,099,098 $2,631,783 $827,427
7/23/2012
Exhibit M
Entered Into Rec. at MCC/CDC Mtg: JP;/r>
by: ltr /fL 1 0 r1ltC
Agenda Hem No: a..,
Measures to Manage Cash Flow
by:
Ctty Clerk/CDC Secretary
Cli of Sop
Net Cash Excess /(Requirement)
Measures:
Defer Debt/Lease/Note Payments:
Defer Pension Bond Payment
Defer ISF Debt- New World Note
Infrastructure Bank- HUB Project
Vacancies:
Salaries
PERS Payments
Health Insurance
Continuation of Concessions:
Salaries
PERS Payments
Defer Funding the Annually Required
Contribution ("ARC") on Retiree Health
Maintenance & Operations:
Meetings and conferences
Education and training
ABX1 26 Distribution- Pass-thru to City-
Received
Internal Service Charges - Defer 20%
Total Fiscal Emergency Measures
Net Adjusted Cash Provided by Measures
!General Fund:
Beginning Cash -June 30, 2012
Ending Cash
Advances from Other Funds
Adjusted Ending Cash Balance
July 2012
($5,442,121)
3,427,500
531,165
158,031
53,919
9,200
656,958
65,696
65,696
554,833
11,817
31,517
732,000
242,888
6,541,219
$1,099,099
($18,292,229)
($17,193,131)
$18,292,229
$1,099,098
7/24/2012
August 2012
($1,740,174)
645,000
145,265
531,165
158,031
53,919
9,200
619,966
61,997
61,997
554,833
11,817
31,517
242,888
3,127,594
$1,387,420
($17,193,131)
($15,805, 711)
$18,292,229
__s2,486,518
September
2012
($4,356,416)
531,165
158,031
53,919
9,200
614,849
61,485
61,485
554,833
11,817
31,517
242,884
2,331,184
($2,025,232)
($15,805, 711)
($17,830,942)
$18,292,229
$461,287
Exhibit N

Office of the City Manager
Interim City Manager

Release Date: 07/24/12
Contact: Gwendolyn Waters
Police Captain / Acting Assistant City Manager
Phone: 909-384-5122
E-mail: waters_gw@sbcity.org

San Bernardino Fiscal Emergency Operating Plan
San Bernardinos City Council voted at a special session this evening on steps to improve the Citys
immediate cash flow situation while a Pendency Budget is prepared and steps are taken to pursue a Chapter 9
Municipal Bankruptcy filing. The Council passed, by a unanimous vote, a Fiscal Emergency Operating Plan
intended to ensure, when combined with the anticipated protection of a Chapter 9 filing, the Citys ability to pay
its employees and continue its operations through at least the end of September. During that time, City officials
anticipate submitting the bankruptcy filing, presenting a Pendency Plan for Council consideration, as well as
beginning to construct the long-term Plan of Adjustment which, under oversight of the bankruptcy court, will
rebuild San Bernardinos financial structure on a sound and more economically resilient foundation.
The Fiscal Emergency Operating Plan includes the following items:
1. Deferment of General Fund debt and lease payments due in the first quarter in the amount of $3,556,972
until a later date to be determined. This includes payment for pension bonds and other debt.
2. Continuation of employee vacancies resulting in a savings of $531,000 per month in salaries, $158,031
per month in PERS payments, $53,919 per month in health insurance costs, and $9,200 per month in
other benefit payments.
3. Continuance of the employee concessions agreed to by the General Unit, Middle Management Unit, and
Management/Confidential Unit in the amount of $2,994,764. Concession agreements with the Police
Safety, Police Management, and Fire Management unions are still in effect. There is currently no
agreement for employee concessions by the Fire Union.
4. Deferment of the Annual Required Contribution (ARC) for retiree health due in the first quarter in the
amount of $2,219,332.
5. Deferment of upcoming capital improvement projects for the foreseeable future.
San Bernardino officials intend to file for Chapter 9 relief within the next 30 days. No firm date has yet
been established as we work through the steps necessary to pursue the filing while also striving to maintain the
daily operations of the City in the face of this financial crisis.
The document presented to Council in support of this evenings vote is available on the San Bernardino
City website www.sbcity.org as an Agenda Packet under Council Meeting Agendas. A further
breakdown of the items listed above is included as Attachment E.
Exhibit O
1
RESOLUTION NO. 2012-214
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO AUTHORIZING THE CITY MANAGER TO SUSPEND,
3 ANDIOR NEGOTIATE WITH EMPLOYEES, PAYOUTS FOR ALL EMPLOYEES'
ACCRUAL LEAVE BANK PAYOFFS, CASH-OUTS, OR SELL-BACKS.
4
5
WHEREAS, on July 18, 2012, the Mayor and Common Council of the City of San
6 Bernardino declared a fiscal emergency; and
7
WHEREAS, on August I, 2012, the City filed an emergency voluntary petition for
8
Chapter 9 Bankruptcy with the United State Bankruptcy Court for the Central District of
California, Riverside Division.
9
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY
10 OF SAN BERNARDINO AS FOLLOWS:
11
12
13
SECTION I. SUSPENSION AND/OR NEGOTIATION OF EMPLOYEE
PAYOUTS
The City Manager is hereby authori7.ed to suspend, and/or negotiate with employees, payouts
14 for all employees' accrual leave bank payoffs, cash-outs, or sell-backs.
15
16 /II
17 /1/
18 Ill
19
Ill
20
21
/II
22 Ill
23 Ill
24 Ill
25
Ill
26
Ill
27
28
Ill
2012-214
1
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
2 SAN BERNARDINO AUTHORIZING THE CITY MANAGER TO SUSPEND
PAYOUTS FOR ALL EMPLOYEES' ACCRUAL LEAVE BANK PAYOFFS, CASH-
3 OUTS, OR SELL-BACKS.
4
5 I HEREBY CERTIFY that the foregoing Resolution ;vas duly adopted by the Mayor and
6
Common Council of the City of San Bernardino at a - - ' ' " " " ' " " ' ' ~ c ' ' ' ' " " " ' " " ' ' - - - - meeting
7
8
9
10
11
12
13
14
15
16
17
18
19
20
thereof, held on the 6th day of August
Council Members: AYES
MARQUEZ
'
JENKINS
'
VALDIVIA
_x_
SHORETT
'
--
KELLEY
_____! __ ,
JOHNSON
'
MCCAMMACK
'
, 2012, by the following vote, to wit:
NAYS ABSTAIN ABSt:NT
21
The foregoing Resolution ls hereby approved this __ 'g<J_ __ day of 4w'u.St, 2012.
22
23
24
25 Approved as to form:
JAMES F. PENMAN,
26 City Attorney
27
28

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