The Beaumont Police Department has the largest budget in the city. The 2012-13 budget lists projected expenses FYE 2012 at $9,975,000 total: $8,500,000 for personnel, $1,300,000 Maintenance & Operations, and $175,000 for Contract Services. For the last two years there has been no budget allocation for Vehicles & Equipment.
The General Ledger recorded a total of $9,033,414.30 expenditures for the Beaumont Police Department broken down into the following accounts:
OT Credit $125,499.66
Sick Leave $197,884.70
Holiday Pay $268,847.45
Comp Time $168,183.34
Deferred Comp $166,176.87
Life Insurance $4,885.92
Work Comp Non Tax Earng $39,036.39
So Cal Edison $48,867.69
Bea Ch Valley Water Auth $10,836.84
Gas Company $1,300.97
Office Supplies $43,504.91
Health & Fitness $12,979.25
Health & Fitness Plug $20,532.02
Dues & Subscriptions $25,549.61
Live Scan Fingerprints $14,661.00
Vehicle Maintenance $346,583.79
Fuel & Oil $181,308.46
Building Maintenance $44,284.22
CLEAT System $139.26
Booking Fees $4,031.10
Contract Services $155,539.18
Education – Plug $14,053.50
Special Dept Supplies $40,596.64
Computer Supply & Maint $27,431.16
Bldg Maint & Supplies $67,053.39
Equipment Repair & Main $62,920.89
Special Occasion $21.55
Wages & Benefits:
Wages and Benefits total $7.5 Million, but that is not accurate. As I've stated in previous audits - the city is attaching additional expenses to payroll. Cigna is $545,736.87, but the funds are diverted to pay for other expenses. Health & Fitness totals $33,500 but $20,500 is a plugged number and of the remaining $12,900 fitness expenses $1,326.20 is for employees in other departments and $1,675 is for people that are not on the city employee rooster in any department.
The City lists Police Education expenses at $33,766; but $14,000 is plugged numbers and $2,100 is people from other departments or not on the City employee rooster.
Building Supply & Maintenance:
These expenses are comprised of monthly maintenance costs: $1,531.20/month for janitorial services, $130/month for the alarm system, and $58.25/month for Cintas. There is another category for uniforms, so I assume this is for the rugs.
Maintenance expenses run a couple thousand per month until the 1st of the year. January expenses total $5,900; February was $9,900; and March was $12,500. these additional expenses include electrical, plumbing, and $1,600 for locks.
The General Ledger also records a total of $7,130.25 to 'Kreative Kube Office Furniture. The General Ledger shows two entries for $2,842.50 on 02/10/12, but the Check Warrant Register only shows one check issued for $2,842.50. On 02/24/12 the General Ledger shows a $1,445.25 entry, but the Check Warrant lists the check at $1,360.00.
There are many coding errors in the police department. The City has another account labeled 'Building Maintenance', but has items such as 'Sun Badge Co.' - which is part of the uniforms, not the building. The 'Sun Badge Co.' is also found in other accounts.
The City lists tow fees totaling $3,600, but these fees are the private citizen being towed by the police, not expenses for the police department itself.
Diners' Club transactions total $30,318.43 - $8,295.95 listed under 'Contract Services'. Even simple transactions like 'car wash expenses' are found in multiple locations.
Also note that this audit only includes expenses listed under the Police Department – account '01-4050' and does not include their personal loans which is listed under '01-0000'.
I have still not received the 2012 GAAP Audit to see exactly what was charge to the Police Department, but the City's projection of $9,975,000 is incorrect.