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CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: March 6, 2024
To: Honorable Mayor and City Council Members
From: Charles A. Montoya, City Manager;
Barbara Whitehorn, Director of Finance and Management
Services
Department: Finance
Subject: Review of Administrative Budget Transfers (All Wards) Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino, California, review and file all listed administrative budget transfers from July 1, 2023 through December 31, 2023.
Executive Summary
The report summarizes any administrative transfers done internally from various accounts. These transfers are department to department and are over $5,000 cumulatively. Staff reports these to the Council on a quarterly basis only if transfers meeting this criterion are executed.
Background
On May 4, 2022, the Mayor and City Council adopted Ordinance No. MC-1568, which amended Section 3.05.010 of the Municipal Code regarding budget transfers.
Specifically, the change to the ordinance removed the not-to-exceed amount of $25,000 per budget transfer, authorized the Director of Finance to approve budget transfers between a department’s personnel budget and operating budget; and authorized the Director of Finance to approve transfers between departments. The change also established that budget transfers shall not increase or decrease an approved fund budget without council approval and requires that any cumulative budget transfer amount greater than $5,000 between departments within a 12-month period must be reported to the Mayor and City Council quarterly. 1 8
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Discussion
Budget transfers requests are received by Finance from departments to move funds from one account to another after the adoption of the budget. Transfers occur when a department needs to correct its adopted budget or to move funds to accommodate a change in a department’s planned expenditures. When processing budget transfers, Finance verifies that the transfer properly allocates resources based on the strategic objectives and goals set forth by the Mayor and City Council and reflects the community's priorities.
The table below lists the administrative transfers that have been processed that meet the requirements according to Section 3.05.010 of the Municipal Code.
Date Department(s) Credit
(Decrease)
Debit
Increase
10/30/2023 CIP to Animal Services $(334,369.85) $334,369.85 12/14/2023 Public Works to Police $(2,017,242.00) $2,017,242.00 The transfer from Capital Improvement Projects to Animal Services was to repurpose surplus funds from the completed design for the Animal Shelter to fund Animal Services operations.
The transfer from Public Works to the Police Department was for the transfer of the Redwood Citywide Security contract, the management of which was transferred from Public Works to Police.
2021-2025 Strategic Targets and Goals
Authorization of this file and receive aligns with three of the adopted 2021-2025 Key Strategic Targets and Goals. Finance reporting on departmental administrative budget transfers completed within the quarter that meet the requirements of the Mayor and City Council helps Improved Operational & Financial Capacity by effectively creating a framework for spending decisions. Administering budget transfers meets the Focused, Aligned Leadership and Unified Community goal by developing and implementing a community engagement plan where the community and staff actively adapt to ensure community needs are fulfilled. Improved Quality of Life is met by ensuring that service levels are funded proactively to integrate customer-service orientation and metrics into all City operations.
Fiscal Impact
There is no fiscal impact associated with budget transfers.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California, review and file all listed administrative budget transfers from July 1, 2023 through December 31, 2023.
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Attachments
None
Ward:
All Wards
Synopsis of Previous Council Actions:
May 4, 2022 Mayor and City Council adopted Ordinance No. MC- 1568, amending section 3.05 on the Municipal Code.
December 1, 2021 Mayor and City Council heard the FY 2021/22 1 st Quarter Report; Adopted Resolution No. 2021-289 amending the
City of San Bernardino’s FY 2021/22 Operating Budget;
introduced, read by title only, and waived further reading of Ordinance No. MC-1568, amending section 3.05 of the
Municipal Code pertaining to budget transfers.