Municipal Analysis: City of Imperial Beach
Increasing General Fund expenditures are due in large part to law enforcement contracts with the County. The City's second highest single source of revenue (27% of the General Fund) is from fees for services, the bulk of which comes from the Port of San Diego in return for providing law enforcement, beach safety, animal control, and tideland maintenance (see Figure 4). Annual pension costs have increased from 5.02% of total General Fund expenditures in FY 1998-1999 to 9.71% in FY 2007-2008 (see Figure 7).