As budgets for San Bernardino County’s 24 incorporated cities are being finalized or passed this week, an indication of the yet sputtering economy is apparent. Traditionally, cities propose, pass and maintain balanced budgets, i.e.,  spending plans that call for and entail  each city spending no more than that city takes in. Even last year, with the economy faltering for the fourth straight year, most cities in San Bernardino County found a way of maintaining operations without deficit spending by  cutbacks, sometimes severe, in personnel and the provision of services to residents, though some found it necessary at that time to dig into reserves..
For the upcoming fiscal year running from July 1, 2012 to June 30, 2013, with reserves and revenues dwindling, several cities have given up the pretense of matching expenditures to revenues. This is a change from the historical pattern in San Bernardino County and elsewhere in California, where municipal officials have been virtually obsessive about maintaining balanced budgets to demonstrate they are acting responsibly in their stewardship of the public trust.  Of the 23 county cities that had passed or drafted tentative budgets for 2012-13 by press time this week, fourteen anticipated spending more money than they will take in next year, either within all of their municipal funds or in their general fund operating budgets or both. In all of those cases, the deficit spending will be redressed by utilizing money from those cities’ reserve accounts.
The governmental fiscal year runs from July 1 to June 30.
Adelanto anticipates $37,612,789 in revenues into all of its funds next fiscal year and will spend $48,182,189. In its general fund, the city will have revenues of $10,027,758 and expenditures of $15,149, 902 after starting with an opening general fund balance of $5,357,624 as of July 1. Beginning the year, Adelanto will have $35,882,486 in reserves in all of its funds.
The town of Apple Valley in 2012-13 will see $73,262,649 in revenue into all of its funds and make total appropriations of $92,357,421. In the general fund, revenues of $23,408,309 are anticipated with expenses of $23,214,010.
In Barstow the city anticipates revenues of $42,889,545 into all of its funds and expenditures of $45,189,410 out of all of its funds, including general fund revenues of $17,869,545 and general fund expenditures of $17,749,410.
In Big Bear, the city anticipates $25,639,121 in revenue and $25,335,737 in expenditures through all of its funds and $6,076,431 in revenue into its general fund and $6,147,382 in spending out of the general fund.
In Chino, the city expects $112,311,239 in total revenues for all city funds and expenditures of   $113,011,380 from all funds. It anticipates revenue into the general fund of $52,446,423 and general fund expenditures of $55,380,767. Officials said they will utilize $2,934,344 of the city’s reserves in 2012-13.
In Chino Hills, the city anticipates $131.1 million in total revenues in 2012-13 and proposes expenditures totaling $147.8 million, including general fund expenditures, both operating and capital, of $35.7 million, and restricted fund expenditures of $112.1 million. The city’s general fund revenues amount to $32.2 million.
The city of Colton will take in $130,256,698 through all of its funds and spend $132,088,336 through those funds in 2012-13, including $34,021,995 in revenues into the general fund and $33,640, 484 in expenditures from the general fund.
In Fontana, city officials are looking forward to $221 million in revenues into all municipal entities in 2012-13 and total expenditures of $220 million. In the general fund revenues should reach $78 million with expenditures of $74 million. The general fund, which has a carryover surplus from 2011-12, will make net transfers to other funds in the amount of $6 million.
Grand Terrace, which will begin the fiscal year with $24,677,186 in its reserve accounts, anticipates $14,944,510 in revenues into all of its funds in 2012-13 and expenditures of $17,432,898, thus ending with $22,188,798 yet in its reserves. In its 2012-13 general fund, the city anticipates revenues of $3,539,486 and expenditures at least $3,378,092 and as much as $3,856,167.
Hesperia  will take in $91,673 446 in total revenue through all of its funds, including those for the water district, its fire district and its general fund, and will expend $121,183,912. Hesperia anticipates general fund revenues of $21,366,537 and expenditures of $23,358,148
In Highland, the total budgeted revenue through all city funds is $53,644,845, with anticipated total expenditures of $63,502,935. In Highland’s general fund, revenues of $14,702,605 are expected along with general fund expenditures of $14,765,715.
In Loma Linda, the city will have revenues of $26,385,400 and expenditures of $28,467,500 through all funds, including general fund revenues of $13,857,600 and expenditures from the general fund in the amount of $13,838,900.
In Montclair, the city intends to make a total of $34,037,292 in appropriations from a total evenue of $34,376,709 for all municipal funds. In its general operating fund, the city expects $25,592,834 in revenue and a like amount, $25,592,834, in expenditures.
In 2012-13, Needles will take in a total of $23.8 million into all its funds and expend $23.8 million. In its general fund it will have revenues of $5.1 million and expenditures of $5.6 million.
In Ontario, which has the largest budget of all county cities, there will be $393,010,708 in revenues and transfers into all of the city’s funds and expenditures of $442,692,349. Ontario’s general fund budget for 2012-13 envisions $157,075,399 in revenues and transfers-in and $163,022,811 in appropriations. Ontario will use reserves to balance those budgets.
In Rancho Cucamonga, the total revenue anticipated into all municipal funds is $141,155,170 and proposed expenditures out of those funds totals $135,683,190. The 2012-13 general fund proposed budget envisions revenues of $63,414,270 and appropriations of $63,414,270.
The Rancho Cucamonga Fire District is a subsidiary district of the city, and its funding is accounted for on a separate ledger. Total expected revenue into the fire district is pegged at $34,957,900 and proposed expenditures are $32,573,770.
In Redlands the city in 2012-13 anticipates it will take in $116,221,399 to all of its funds and expend $128,876,683 through all of those funds, including $49,225,680 in revenues into the general fund and $53,700,000 in appropriations from the general fund.
Rialto will have revenues of $94,052,532 into all of its funds and expenditures of $119,960 006. In its general fund, Rialto will have revenue of $49,369,147 and will expend $55,114,894 with its $5.7 million deficit to be funded from reserves.
The city of San Bernardino, which is the county seat and the oldest of the county’s municipalities, had not finalized its budget at press time and city officials were unwilling to release any tentative drafts of proposed spending plans.
In Twentynine Palms, total city revenues across all 15 accounting funds are projected to be $16,604,340, with total expenditures of $16,594,050. In the city’s general fund, it projects matching revenues and expenditures of $9,838,000.
In Upland, city officials believe they will take in $96.2 million through all funds and expend $94.2 million through all municipal entities.  The general fund will be balanced with $39.8 million in revenues matched by $39.8 million in expenditures.
In Victorville, city manager Doug Robertson anticipates total revenues of $154,860,613 through all city funds in 2012-13 and total expenditures of  $128,768,299, including  $47,048,912 in general fund revenue and general fund expenditures of 46,973,920 pending council approval at a public hearing on June 28.
The city of Yucaipa’s 2012-13 budget calls for overall revenue of $154,860,613 and total expenditures of $128,768,299, and projects $47,048,912 in revenues into the general fund and disbursements of $46,973,920 out of the general fund.
In Yucca Valley, budget figures for all city funds totaled were not available. The general fund budget had been tentatively set to reflect expected revenues of $9,409,300 and anticipated expenditures of $9,198,988.