Managers Budget Update April 6, 2009

County of San Bernardino

3 General Fund Departments Spending

4 Remaining General Fund Financing

5 Current Assumptions in Five Year Forecast Property Tax Growth (-6% in , -3% in and 2% thereafter) Sales Tax Growth (-16% in , 0% in and 2% thereafter) Not Fund MOU/Retirement (Except L & J and HS) Not Fund Inflation

6 Current Five Year Forecast of General Fund Operations

7 Mitigations Need in Five Year Forecast

8 Past Five Year Actual General Fund Revenue Growth

9 Actual General Fund Operations Activity

10 Changes in Actual General Fund Revenue Base

11 Prop 172 Revenue

12 Realignment Revenue

Local Cost Adjustments Reduction for Cut (8% less MOU) Reduction for Cut (Another 8%) Reduction for Workers Comp Rates Reduction for Work Schedule Reduction (4 hours)

General Fund Reduction Breakout

15 4 Hour Reduction per Pay Period Effective July 1, 2009 Reduced Work Schedule Program One unpaid day off per month Reduce earnable compensation by 5%

16 Retirement Incentive Program (RIP) Approved March 3, 2009 Eligible Employees > 50 yrs Retiring between March 3, 2009 and June 30, 2009 $1,000/yr, paid over 5 yrs Delete position and not reinstate for 5 yrs

17 Current Balance of Reserves

18 County Reserve History

19 Stock Market

20 Most Recent Quarter Sales Tax Trends for Counties

21 Unemployment