Mayor and City Council
June 4, 2025

PROPOSEDBUDGETFY 2025-2026City of San BernardinoCalifornia

Table of contents

INTRODUCTION
Mayor & City Council 2
City Manager’s Message 3
City Organization Chart 7
Strategic Goals & Priorities 8

BUDGET OVERVIEW
Budget Guide 12

FINANCIAL SUMMARIES
General Fund - Fund Balance Forecast 14
General Fund Summary 15
Other Fund Revenues 18
Other Fund Expenditures 19
All Funds Revenue Detail 22
All Funds Expenditure Detail 40

PERSONNEL INFORMATION
Summary of Personnel Changes 62
Citywide Position Summary 66
CAPITAL IMPROVEMENT PROGRAM . . . . . . . . . . . . . . . . . . . . . . . . . 72

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IntroductionMayor & City Council 2City Manager’s Message 3City Organization Chart 7Strategic Goals & Priorities 8 City of San Bernardino, California Proposed FY 2025-2026 Introduction
2 City of San Bernardino, California Proposed FY 2025-2026 Introduction
3 City Manager’s Message
Honorable Mayor, Members of the City Council, and Residents of San Bernardino:

It is my privilege to present the City Manager’s Proposed Operating and Capital Improvement Program (CIP) Budget for the Fiscal Year 2025/26 for the City of San Bernardino. This budget reflects the City’s continued commitment to responsible financial stewardship, high-quality service delivery, and strategic reinvestment in infrastructure that supports our growing community.

The theme for this year’s budget is “Strategic Resilience Amidst Uncertainty.” As national, state, and local economic conditions continue to experience volatility, marked by declining GDP , inflationary pressures, and constrained consumer activity, the City has proactively taken measures to ensure continued service delivery, maintain financial sustainability, and invest in our long- term infrastructure needs. This proposed budget exemplifies a deliberate balance between conservative forecasting, prudent spending, and long-term investment—providing a stable framework for the year ahead while allowing for flexibility as new conditions emerge.

Strategic Plan Alignment
This proposed budget aligns with the City Council’s Strategic Plan goals for 2021-2025. Each department’s funded initiatives, projects, and activities contribute to improved operational and financial efficiency, increased public safety, infrastructure renewal, economic development, and quality-of-life enhancements for our residents.

Major Budgetary Changes
In response to early indicators of a shifting economic landscape, the City Manager’s Office issued guidance in January 2025 directing departments to begin the budget process with status quo assumptions. As fiscal conditions became clearer, departments were subsequently instructed to identify and implement a 5% reduction in operational expenditures to better align with revised revenue projections. In tandem, a six-month targeted hiring deferral for non-safety positions is proposed, supporting organizational restructuring efforts and generating cost savings without compromising the delivery of critical public services.

The proposed budget includes the strategic use of $31.2 million from Fund Balance for infrastructure and fleet investments. This consists of $25.7 million from the General Fund and $5.5 million from Other Special Revenue Funds. Importantly, no one-time funds are being used to sustain ongoing operational costs, reflecting the City’s continued commitment to long-term financial discipline and structural balance.

Establish a Maintenance and Operations Department headed by a newly created position of Director of Maintenance and Operations. The position control/headcount of the organization will not change.

Overview of the FY 2025/26 Proposed Budget
The total FY 2025/26 Proposed Operating & CIP Budget is $317.5 million in revenues and $348.7 million in Operating and CIP Expenditures, of which $45.7 million is for CIP expenditures. A total of $31.2 million in additional resources from Fund Balance will be used to invest in CIPs, Fleet and CATV builds: $25.7 million from General Fund and $5.5 million from Other Special Revenue Funds.

City of San Bernardino, California Proposed FY 2025-2026 Introduction
4 General Fund Overview
The FY 2025/26 General Fund revenue budget is projected at $228.2 million, a modest 2.5% increase over the FY 2024/25 projected year-end revenue of $222.6 million. The City’s revenue base remains heavily reliant on four key sources: Measure S (23%), Sales and Use Tax (23%), Utility Users Tax (14%), and Property Tax in Lieu of VLF (11%). Revenue projections reflect both growth and decline across categories, with increases in Miscellaneous Revenues, Measure S, and UUT, while Sales Tax, Investment Income, and Charges for Services show modest declines due to market shifts and consumer spending patterns.

The FY 2025/26 General Fund expenditure budget is projected at $230.1 million, representing a 6.7% increase over the projected year-end expenditures for FY 2024/25. This increase is primarily due to budgeting for all authorized positions and addressing non-discretionary cost drivers including:
> $1.5 million for employee step advancements
> $2.9 million in health benefit increases
> $0.4 million in retirement contribution growth
> $4.0 million related to unfunded accrued liability (UAL) Departments submitted $10.7 million in operating expenditure reductions to maintain balance amid rising fixed costs and economic uncertainty.

FY 2024/25 Adopted FY2025/26 Proposed
FY 2025/26 Total Proposed Budget (General Fund)
Revenues
General Fund Revenues $ 236,603,800 $ 228,192,811
Total Proposed Revenues $ 236,603,800 $ 228,192,811
Use of Fund Balance for Fleet Fund $ 1,929,129
Use of CIP Reserve $ 23,775,000
Total Available Funding $ 236,603,800 $ 253,896,940
Expenditures
General Fund Operating Expenditures
$ 2 37, 4 5 3 ,6 9 0$ 228,192,811
Transfer Out to Fleet Fund $ 1,929,129
General Fund CIP Expenditures $ 3,565,500 $ 23,775,000
Total Operating & CIP Expenditures $ 241,019,190 $ 253,896,940 FY 2024/25 Adopted FY2025/26 Proposed
FY 2025-26 Total Proposed Budget (Other Funds)
Revenues
Other Fund Revenues $ 95,076,919 $ 87, 3 8 2 ,10 4
Transfer in from General Fund for Fleet Fund $ 1,929,129 Total Proposed Revenues $ 95,076,919 $ 89,311,233
Use of Fund Balance for CATV HD Build $ 121,000
Use of Fund Balance for Operations & Maintenance $ 2,979,855 Use of Other Funds - Fund Balance for CIPs $ 2,350,984
Total Available Funding $ 95,076,919 $ 94,763,072
Expenditures
Other Fund Operating Expenditures
$ 74,988,484 $ 72,820,992
Other Fund CIP Expenditures $ 9,671,000 $ 21,942,080
Total Operating & CIP Expenditures $ 84,659,484 $ 94,763,072 City of San Bernardino, California Proposed FY 2025-2026 Introduction
5 Capital Improvement Program HighlightsThe FY 2025/26 CIP includes a $45.7 million investment in key infrastructure priorities, including $23.8 million from General Fund CIP reserves. These investments will support long-term infrastructure needs without impacting the operating budget.Major focus areas include: > Street and road rehabilitation > Public facilities and building upgrades > Park enhancements and public space improvements > Continued investment in Measure S-funded infrastructure projectsWith a General Fund CIP reserve of $86.7 million as of FY 2023/24 audited financial statements, the City continues to make long-term investments without incurring new debt or compromising operational resources. The Public Works Department will provide further details on project scopes and timelines as part of the City’s broader capital planning efforts.Key Budgetary Challenges Operating Budget Challenges > Consumer spending will influence the Sales and Use Tax and Measure S revenue categories – whether this be a general slowdown or flattened Sales Tax growth > Inflationary cost increases across materials, contracts, and labor > Growing pension obligations and employee benefit liabilities > Pressures from statewide economic uncertaintyCIP Challenges > Significant cost escalation tied to inflation > Backlog of deferred infrastructure needs > Limited access to external or grant funding for large-scale capital projects given economic uncertainty at the National and State levels > Managing project timelines amid labor and supply chain constraints City of San Bernardino, California Proposed FY 2025-2026 Introduction
6 ConclusionThis budget is the product of extensive cross-departmental collaboration and strategic decision-making. It positions the City of San Bernardino to maintain high-quality services, advance infrastructure investments, and uphold long-term fiscal sustainability. The FY 2025/26 budget aligns operational needs with long-term fiscal sustainability and reflects the City’s commitment to serving the community with integrity, responsiveness, and innovation.I would like to thank the Mayor and City Council for their steady leadership and support during this process. I also extend my sincere gratitude to all City departments for their continued collaboration and proactive approach. Their leadership has made it possible to present a balanced and responsive budget. Though the development of the FY 2025/26 budget is complete, the work will continue as the City gathers data, monitors emerging economic indicators, and forecasts to match our changing economic realities.Finally, I would like to express my appreciation to the Finance and Management Services Department, specifically the Budget Division for their hard work. This was a City team effort. The team showed resilience, dedication, and acts as one cohesive unit during times of adversity. What a great team!Sincerely,Bill GallardoInterim City Manager City of San Bernardino, California Proposed FY 2025-2026 Introduction
7 City of San Bernardino, California Proposed FY 2025-2026 Introduction
8 Strategic Goals & PrioritiesIn the Fall of 2021, the Mayor and City Council alongside City staff met and identified key strategic goals and priorities to complete. These fell into four key areas as identified below. During the budgeting process, staff worked to align new funding and spending priorities with these strategic goals and priorities.City of San Bernardino Strategic Goals 2020-2025 City of San Bernardino, California Proposed FY 2025-2026 Introduction
9 Goal #1:Improved Operational and Financial Capacitya) Establish clear policy direction and predictable organization structureb) Continue to seek opportunities to secure long-and-short-term revenue sources.c) Implement, maintain, and update a fiscal accountability plan.d) Create a framework for spending decisions.e) Minimize risk and litigation exposure.f) Create an asset management plan.

Goal #2:Focused, Aligned Leadership and Unified Communitya) Build a culture that attracts, retains, and motivates the highest quality talent.b) Evaluate operations and performance, investment in resources, technology, and to continually improve organizational efficiency and effectiveness.c) Re-establish City as the Regional Leader/County.d) Develop and implement a community engagement plan.

Goal #3:Improved Quality of Lifea) Reduce the burden of the unsheltered through engagement, collaboration, and partnership with other entities.b) Integrate customer service orientation and metrics into all City operations.c) Constantly evaluate and enhance the quality of public safety service.d) Improve the City’s appearance, cleanliness, and attractiveness.

Goal #4:Economic Growth & Developmenta) Develop a branding and marketing campaign.b) Update the General Plan and Development Code.c) Roll out a strategy to create a 21th century urban core.

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10 Budget OverviewBudget Guide 12
City of San Bernardino, California Proposed FY 2025-2026 Budget Overview
12 Budget GuideIn order to understand the detailed information throughout the adopted budget document, this overview not only offers guidance in navigating the document, it also provides a critical narrative to understanding the City’s current financial position and challenges.Purpose of the BudgetThe budget provides a comprehensive financial agenda for all City activities during the fiscal year. The budget is meant to serve the following five major purposes: > To define Policy as outlined by the City Council. > To serve as an operating guide to aid in the control of financial resources while still complying with State requirements for General Law Cities and Generally Accepted Accounting Principles for Government. > To present the City’s financial plan for the designated fiscal years, showing appropriations and projected revenues by which the appropriations are funded. > To serve as a communications document for the residents of San Bernardino and to ensure financial accountability and transparency regarding city operations, and the stewardship of public funds. > To reflect community, Mayor and City Council vision and goals for the City of San Bernardino.Budget and Financial ForecastingThe City of San Bernardino adopts an annual budget. The City also conducts financial planning over a ten-year period to ensure that decisions are made within a larger financial perspective. Budget decisions are made such that resources and requirements balance over the ten-year plan.

FY 2025-2026 Budget CalendarFeb Mar Apr May Jun5th - 23rd 4th - 15th 29th 22nd 4thFinance Review of SubmittalsCity Manager Review MeetingsBudget Workshop #1 Budget Workshop #2 City Council Meeting: Public Hearing, Budget Adoption Financial SummariesGeneral Fund - Fund Balance Forecast 14General Fund Summary 15Other Fund Revenues 18Other Fund Expenditures 19All Funds Revenue Detail 22All Funds Expenditure Detail 40 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
14 Fund Balance FY 2025/26Projected Balances
Fund Balance The difference between fund assets and fund liabilities. CategoryFY 2021-22 ActualsFY 2022-23 ActualsFY 2023-24 ActualsFY 2024-25 EstimatedFY 2025-26 EstimatedBeginning Fund Balance, as of June 30th$ 110,742,632 $ 156,449,095 $ 173,462,555 $ 202,925,562 $ 198,338,995Revenues$ 208,775,974 $ 221,320,505 $ 233,643,492 $ 222,628,655 $ 228,192,811Expenditures (includes CIP Expenditures)$ (163,068,911) $ (204,307,045) $ (204,180,485) $ (221,633,597) $ (228,192,811)Net$ 45,707,063 $ 17,013,460 $ 29,463,007 $ 995,058 $ -Approved use of Fund Balance - Street Repair $ (2,650,000) Approved use of Fund Balance for Fleet $ (2,931,625) $ (1,929,129)Approved use of Fund Balance - CIP Projects $ (23,775,000) Fund Balance submitted to Mayor & City Council on April 29, 2025$ 156,449,695 $ 173,462,555 $ 202,925,562 $ 198,338,995 $ 172,634,866 CategoryACFR 2021-22 Fund Balance 06-30-2022ACFR 2022-23 Fund Balance 06-30-2023ACFR 2023-24 Fund Balance 06-30-2024Estimated Fund Balance 06-30-2025Estimated Fund Balance 06-30-2026Nonspendable$ 40,204,687 $ 41,421,536 $ 40,806,497 $ 41,000,000 $ 40,000,000Restricted$ 2,107,208 $ 2,086,366 $ 2,099,574 $ 2,100,000 $ 1,800,000Committed Animal Services $ 68,387 General Plan Update$ 100,000 $ 142,877 $ 551,312 $ 600,000 Measure S - Capital Projects$ 63,342,854 $ 81,762,949 $ 86,734,706 $ 88,766,737 $ 88,766,737Proposed use of CIP reserves $ (23,775,000)15% Emergency Reserve$ 24,460,337 $ 28,788,264 $ 35,618,054 $ 33,245,040 $ 34,228,92210% Economic Contingency Reserve$ 16,306,891 $ 19,192,176 $ 23,745,369 $ 22,163,360 $ 22,819,281Assigned$ 6,669,342 $ 13,370,050 $ 10,463,858 Unassigned$ 3,257,776 $ 8,794,926Total Fund Balance$ 156,449,095 $ 173,462,555 $ 202,925,562 $ 198,338,995 $ 172,634,866General Fund Reserves and Unassigned Fund Balances identified above for FY 2025-26 are estimates.Important Note: FY 2024-25 Amounts are subject to change based on actual revenue and expenditures, as reported in the Annual Comprehensive Financial Report (ACFR).

City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
15 General Fund SummaryThe Fiscal Year (FY) 2025/26 General Fund Operating Budget is balanced. Revenues are forecasted to be $228.2 million, representing a 2.5% increase from the prior fiscal year. This increase is a result of both moderate revenue growth and careful fiscal management in response to broader economic uncertainty. Expenditures are forecasted to total $230.1 million, reflecting a 6.7% increase from the prior fiscal year. This increase is primarily due to a combination of personnel costs, non-discretionary cost pressures, and operational budget reductionsGeneral Fund RevenuesGeneral Fund revenues are projected using trend analysis. The City’s trend analysis consists of a methodology where the Finance Department considers multiple variables such as anticipated changes, individual department self-projections, and a thorough analysis of actual revenue collected from prior years. This analysis looks at historical data up to four years prior. Any fiscal outliers are identified and analyzed and are either removed or anticipated for in the upcoming budgeted years. The City’s revenue trend analysis tends to be more conservative in the predictions. Some key revenue sources the City has:Sales and Use TaxSales Tax, not including Measure S (TUT), is the largest revenue source for the City, at 23% of total General Fund revenues. The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting and distributing sales and use tax in California. Including Measure S and the county-wide Measure I Tax, the City of San Bernardino’s sales tax rate is 8.75% on all retail sales within the City. Of the 8%, the City receives 2%: 1% is the City’s share of the basic sales tax, and 1% is generated from Measure S (Measure S is discussed further in its own section below. Sales and Use Tax revenues are projected with the assistance of a Sales Tax consultant retained by the City. The City of San Bernardino’s 1% share of the basic sales tax is projected to be $52.1 million for FY 2025/26.Measure S (District Tax)Approximately 23% of General Fund revenue is from the Measure S district tax. District taxes are additional voter- approved transaction taxes imposed on goods or services at the location where they are delivered. This tax must be approved by voters and is added to the statewide base tax rate. Measure S, establishing an additional 1% tax on transactions originating in San Bernardino, was approved by the voters in 2020 and became effective as of April 1, 2021. Measure S revenue for FY 2025/26 is projected to be $52.0 million; revenues are projected with the assistance of a Sales Tax consultant retained by the City.Utility User TaxThe Utility Users Tax is also a major revenue source for the City of San Bernardino, comprising a combined average of 14% for FY 2025/26 General Fund revenues. It is imposed on users of utilities within the City, such as cable, gas, electric, and both landline and cell phones, at a rate of 7.75%. The estimated amount of Utility User Tax Revenue for FY 2025/26 is projected to be approximately $31.7 million. This revenue source has an upward adjustment from the prior fiscal year due to increased usage of electricity and gas despite a downward trend in traditional services. Revenues in this category are projected using trend analysis.Property TaxThe County of San Bernardino administers the property tax imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property) located within the State. The California property tax is ad valorem, which is based on the value of property rather than on a fixed amount or benefit to the property or persons. Proposition 13 limits the real property tax rate to 1% of a property’s assessed value plus rates imposed to fund indebtedness approved by voters. Property taxes, including Property Tax in lieu of Motor Vehicle License Fees (VLF), represent a major source of income for all counties and cities in California. Revenue generated from property tax collections is divided or shared among different governmental organizations, including the County of San Bernardino, San Bernardino Unified School District, San Bernardino Community College, and various other taxing districts. The City’s share of the property tax revenue has historically been 17% of the 1% levy. After the City decided to annex its Fire Protection Service to the County Fire Protection City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
16 District, the City agreed to transfer all of the ad valorem-related property tax revenue and 26.5% of the VLF In-Lieu property tax revenue. That formula is subject to renegotiation at certain intervals based on various fiscal results that may occur in the future that either improve or detract from the net financial position of either the City or County. Based on projections in assessed valuations, the estimated VLF revenue for FY 2025/26 is projected to be $25.1 million. Revenues are projected with the assistance of a Sales Tax consultant retained by the City.

General Fund Revenues by Type
Revenues by Type
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2024-25
Amended
FY 2024-25
YTD Actuals
FY 2025-26
Proposed
Sales and Use Tax 55,651,769 55,612,168 58,623,667 58,623,667 35,686,078 52,058,494 Measure S Sales Tax 52,124,592 51,214,630 53,550,000 53,550,000 32,953,538 52,040,000 Utility Users Tax 31,208,992 28,671,310 28,893,750 28,893,750 22,950,872 31,740,980 Property Taxes 21,311,160 23,604,046 25,806,000 25,806,000 12,778,949 25,149,250 Licenses & permits 15,740,360 16,059,891 16,989,168 16,989,168 11,834,022 14,287 ,000 Other Taxes 11,172,051 12,409,515 15,060,480 15,060,480 7 ,726,678 11,780,000 Franchise Tax 12,692,337 14,328,378 14,939,265 14,939,265 9,174,235 14,560,000 Charges for services 9,107 ,888 6,829,807 10,319,801 10,319,801 4,720,386 5,822,130 Intergovernmental 2,225,143 6,753,174 2,949,651 4,791,974 3,213,500 5,018,400 Miscellaneous 3,304,140 7,7 37, 8 9 3 4,238,229 4,253,487 1,603,182 7, 411,7 97 Use of Money and Property 3,158,026 5,273,844 2,640,627 2,640,627 2,776,690 6,383,760 Fines and forfeitures 1,082,037 766,079 1,593,262 1,593,262 888,038 891,000 Investment income 963,828 3,373,049 999,900 999,900 830,452 1,050,000 Taxes 1,723 5,439 - - - -
Grand Total $ 219,744,046 $ 232,639,223 $ 236,603,800 $ 238,461,381 $ 147,136,620 $ 228,192,811 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
17 General Fund ExpendituresThe General Fund Operating Expenditures are projected using a comprehensive budgeting approach that incorporates both historical trends and current fiscal realities. The City’s expenditure projections are developed by analyzing factors such as personnel costs, inflationary pressures, mandated expenses, and departmental needs. Departments have proactively aligned their budgets with projected revenue levels, identifying areas for operational reductions while accounting for non-discretionary costs such as pension obligations and health benefits. These expenditure projections are grounded in a conservative methodology to ensure fiscal sustainability and maintain service levels without overextending the budget. Below is a summary of General Fund expenditure categories:

General Fund Expenditures by Department FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed010 MAYOR 306,227 279,481 298,025 298,025 260,641 328,273020 CITY COUNCIL 1,015,993 1,061,509 1,156,448 1,156,448 1,007,187 1,191,224030 CITY CLERK 1,300,833 1,391,383 1,942,869 1,942,869 1,190,490 1,928,538050 LEGAL SERVICES 4,559,283 4,795,033 5,181,587 5,272,316 3,764,523 5,197,318090 GENERAL GOVERNMENT 32,886,990 19,370,893 17,967,471 18,227,744 9,547,165 19,099,803092 NON DEPARTMENTAL - - - - - (8,107,624)100 CITY MANAGER 2,103,300 3,424,979 5,156,385 4,235,669 2,671,443 3,729,562110 HUMAN RESOURCES & RISK MANAGEMENT 2,055,421 2,390,082 2,784,522 3,198,411 2,192,334 2,881,727120 FINANCE & MANAGEMENT SERVICES 5,163,873 5,044,637 6,612,496 7,541,146 4,988,501 7,048,011135 ECONOMIC DEVELOPMENT - 237,278 1,785,363 2,907,097 1,596,376 2,900,814150 SPECIAL ASSESSMENT DISTRICT 115,996 114,321 150,000 150,000 - 175,000160 CAPITAL IMPROVEMENT PROJECTS 89,235 320,505 - 4,566,970 832,431 -180 COMMUNITY DEVELOPMENT & HOUSING 9,040,721 9,341,981 15,004,584 16,543,146 8,760,362 14,866,073210 POLICE 103,840,116 114,096,196 132,847,479 137,033,061 111,912,557 134,646,578380 PARKS RECREATION & COMMUNITY 4,132,108 5,109,685 6,000,401 6,540,774 4,255,549 6,217,572400 PUBLIC WORKS 21,764,427 26,606,218 35,591,030 37,985,214 24,625,211 32,930,148470 LIBRARY 2,610,050 2,601,058 4,975,030 5,247,042 4,166,807 5,088,922TOTAL 001 GENERAL $ 190,984,572 $ 196,185,240 $ 237,453,690 $ 252,845,931 $ 181,771,577 $ 230,121,940160 CAPITAL IMPROVEMENT PROJECTS 11,803,164 7,314,997 - 29,891,766 6,900,256 23,775,000380 PARKS RECREATION & COMMUNITY 1,500 - - 8,500 - -400 PUBLIC WORKS - - - 2,650,000 - -TOTAL 007 MEASURE S $ 11,804,664 $ 7,314,997 $ - $ 32,550,266 $ 6,900,256 $ 23,775,000 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
18 Fiscal Year 2025/26 Other Fund RevenuesOther Fund Revenue by TypeThe visualizations below give a brief overview of Other Fund revenue sources by fund type. Other funds are classified as funds other than the City of San Bernardino’s General Fund and Measure S Fund. None of the funds being represented are considered “major funds,” where major funds are those whose revenues or expenditures constitute more than 10% of total appropriated revenues or expenditures.

Other Fund Revenues by TypeRevenues by Type FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedProperty Taxes 698,272 1,479,320 - - 1,009,458 -Licenses & permits 688,472 459,200 858,172 858,172 138,877 506,216Franchise Tax 299,573 197,900 278,000 278,000 88,107 170,000Charges for services 40,387,391 31,158,885 43,961,567 43,961,567 41,742,940 43,684,547Intergovernmental 55,184,203 55,880,115 33,961,074 66,092,673 59,582,305 27,642,793Miscellaneous 1,628,562 956,235 3,965,136 4,735,136 1,557,397 3,901,017Use of Money and Property 3,775,249 7,249,685 7,000 7,000 5,148,833 -Fines and forfeitures 81,582 178,938 145,465 145,465 78,904 145,625Investment income (1,284,586) 1,709,125 - - - -Transfers in 2,752,811 4,313,792 7,547,205 7,692,858 - 9,001,035Impact fees 4,368,737 5,050,311 4,353,300 4,353,300 5,381,641 4,260,000Taxes 1,370,328 1,343,957 - 1,452,989 1,463,201 -Total $ 109,950,595 $ 109,977,464 $ 95,076,919 $ 129,577,160 $ 116,191,663 $ 89,311,233 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
19 Fiscal Year 2025/26 Other Fund Expenditures
Other Fund Expenditures by Department
The schedule below gives an overview of Other Fund Expenses by Department. Other funds are classified as funds other than the City of San Bernardino’s General Fund and Measure S Fund. None of the funds being represented are considered “major funds,” where major funds are those whose revenues or expenditures constitute more than 10% of total appropriated revenues or expenditures.

Other Fund Expenditures by Department
Expenditures by Department
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2024-25
Amended
FY 2024-25
YTD Actuals
FY 2025-26
Proposed
090 GENERAL GOVERNMENT 2,916,534 8,640,094 - 4,625,781 931,143 - 100 CITY MANAGER 9,431 106,154 86,359 158,795 47,579 12,648 110 HUMAN RESOURCES & RISK
MANAGEMENT 26,934,488 15,385,546 26,642,068 27,164,443 14,433,108 26,443,548 120 FINANCE & MANAGEMENT
SERVICES 12,592 76,790 - 4,401 93,884 -
135 ECONOMIC DEVELOPMENT - 7,827 - 4,431,248 633,109 -
150 SPECIAL ASSESSMENT
DISTRICT 976,059 1,354,284 11,441 1,610,083 918,741 11,441 155 COMM FACILITIES DISTRIST
(CFD) 289,278 674,217 - - 684,657 -
160 CAPITAL IMPROVEMENT
PROJECTS 22,972,323 21,560,621 - 150,756,714 21,515,703 21,942,080 180 COMMUNITY DEVELOPMENT
& HOUSING 11,665,483 5,407,443 13,854,753 37,764,281 34,228,084 8,123,829 210 POLICE 6,688,096 3,252,090 1,430,744 15,365,193 3,114,988 249,000 230 ANIMAL SERVICES 4,294,662 5,968,654 10,509,218 11,872,113 7,273,815 9,752,355 250 INFORMATION
TECHNOLOGY 5,935,748 6,438,345 9,834,488 25,012,266 14,996,721 10,130,973 380 PARKS RECREATION &

COMMUNITY
1,048,222 1,677,943 301,388 7,196,467 849,191 -
400 PUBLIC WORKS 10,021,002 11,927,665 12,072,765 21,214,876 10,290,580 18,097,199 470 LIBRARY 245,509 328,371 245,260 1,977,711 734,432 - Total $ 94,009,427 $ 82,806,045 $ 74,988,484 $ 309,154,371 $ 110,745,735 $ 9 4,763,072

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20 All FundsRevenue Detail
City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
22 Fiscal Year 2025/26 All Funds Revenue Detail
All Funds Revenues by Fund and AccountRevenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed001 GENERAL Sales and Use Tax 4221 Sales And Use Tax 55,651,769 55,612,168 58,623,667 58,623,667 35,686,078 52,058,494Total Sales and Use Tax 55,651,769 55,612,168 58,623,667 58,623,667 35,686,078 52,058,494Utility Users Tax 4224 Utility Users Tax 31,208,992 28,671,310 28,893,750 28,893,750 22,950,872 31,740,980Total Utility Users Tax 31,208,992 28,671,310 28,893,750 28,893,750 22,950,872 31,740,980Property Taxes 4002 Property Tax Current Unsecured 47,205 40,541 - - 125,691 40,0004003 Property Tax Prior Secured 25,594 27,369 - - 24,181 25,0004004 Property Tax Prior Unsecured 764 1,349 - - 823 1,0004005 Property Tax Other 129,100 (179,358) - - 114,900 75,0004006 Property Tax Supplemental (246,724) 2,007 - - 640 1,0004007 Property Tax In Lieu VLF 21,349,222 23,708,269 25,806,000 25,806,000 12,506,397 25,000,0004122 Prop Tax Penalty CY Unsecured 874 958 - - 223 1,0004123 Property tax penalty PT secured 3,994 1,661 - - 5,732 5,0004124 Property tax penalty PY unsecured 257 169 - - 215 2504126 Property Tax Penalty Supplemental 874 1,082 - - 147 1,000Total Property Taxes 21,311,160 23,604,046 25,806,000 25,806,000 12,778,949 25,149,250Licenses & permits 4301 Business Registration 10,352,172 10,200,493 10,546,800 10,546,800 8,436,333 10,000,0004304 Miscellaneous Planning Permits 29,703 24,246 33,990 33,990 25,871 34,0004305 Annual Alarm Permit 83,616 54,513 55,550 55,550 49,149 60,0004330 Building Permit 2,278,033 2,129,590 3,185,278 3,185,278 1,361,744 1,660,0004331 Mechanical Permit 209,928 142,044 197,450 197,450 66,653 150,0004332 Construction And Demolition Self Haul Permit 2,580 1,161 5,665 5,665 129 -4333 Mobile Home Park Permit 5,967 1,839 3,400 3,400 2,525 3,0004351 Street Cut Permit 20,777 (18,933) - - 373 -4352 Miscellaneous Licenses & Permits 548,464 817,134 508,200 508,200 388,157 500,0004360 Grading Permit 16,715 18,350 17,545 17,545 19,637 30,0004361 Public Works Construction Permit 418,151 529,806 452,540 452,540 274,906 350,0004362 On Site Permit 1,774,254 2,159,648 1,982,750 1,982,750 1,208,546 1,500,000Total Licenses & permits 15,740,360 16,059,891 16,989,168 16,989,168 11,834,022 14,287,000Other Taxes 4215 Tow Franchise 710,551 814,516 803,400 803,400 494,094 700,0004222 Transient Occupancy Tax 5,491,564 5,826,493 7,344,000 7,344,000 3,887,997 5,400,0004223 Property Transfer Tax 947,460 677,382 1,339,800 1,339,800 288,633 740,0004225 Sales Tax - Public Safety 1,916,731 1,856,783 2,112,480 2,112,480 1,378,352 1,700,0004456 Cannabis Tax 2,105,746 3,234,341 3,460,800 3,460,800 1,677,602 3,240,000Total Other Taxes 11,172,051 12,409,515 15,060,480 15,060,480 7,726,678 11,780,000Franchise Tax 4201 Franchise - So Cal Edison 1,517,078 1,581,808 1,658,250 1,658,250 1,690,152 1,700,0004202 Franchise - So Cal Gas 1,136,474 713,829 1,216,050 1,216,050 369,125 750,0004203 Franchise - Charter Cable TV 857,297 1,204,952 1,213,025 1,213,025 399,695 1,260,0004206 Franchise - Verizon 70,904 41,432 88,440 88,440 35,274 50,0004207 Franchise - AT&T (Pacific Bell) 2,301 3,735 - - - - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
23 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed4213 Franchise - Burrtec Disposal 9,108,285 10,782,622 10,763,500 10,763,500 6,679,989 10,800,000Total Franchise Tax 12,692,337 14,328,378 14,939,265 14,939,265 9,174,235 14,560,000Charges for services 4229 Burrtec Host Fee 393,281 385,400 443,190 443,190 188,948 400,0004303 Miscellaneous Clerk Fees 500 209,306 700 700 410 7004363 On Site Plan Check Fees 276,285 200,903 441,870 441,870 200,327 250,0004451 Cannabis Permit Application Fee 10,555 14,723 - - 4,124 -4452 Cannabis Permit Regulatory Fee 183,584 265,705 135,960 135,960 192,981 255,0004701 Election Filing Fee 15,286 12,690 22,220 22,220 4,846 6,0004707 Passport Fees 41,727 29,079 51,106 51,106 20,128 23,0004711 Subdivision Filing Fee 177,449 50,364 192,610 192,610 43,965 60,0004714 Planning Development PR 419,558 357,719 679,800 679,800 221,107 300,0004715 Technology Fee Dev Svcs 182,146 186,702 196,350 196,350 110,256 135,0004720 Plan Review 69,830 91,374 186,945 186,945 50,750 90,0004722 Construction And Demolition Application Fee 8,296 12,410 8,497 8,497 9,248 10,0004731 Plan Check Fee-B & S 1,359,303 1,080,107 1,784,475 1,784,475 829,492 1,040,0004733 Board Up/Demolition 76,563 55,760 166,650 166,650 128,221 100,0004734 CDBG Revenue 105,155 - - - - -4735 Pendency Release 5,775 4,635 4,444 4,444 2,970 3,5004740 Miscellaneous Police Receipts 2,030,104 87,641 2,323,000 2,323,000 160,940 250,0004741 Sale of Photos 52 - 1,667 1,667 - -4742 Traffic Offender OTS Fee 148,613 190,127 138,875 138,875 121,254 150,0004743 Police Tow Release 924,067 1,079,987 666,600 666,600 731,565 875,0004744 Fingerprint Fee 6,316 6,072 5,000 5,000 3,552 5,0004746 Property Auction - 2,079 - - - -4747 False Alarm Fee 125,023 194,110 144,430 144,430 85,202 120,0004749 Crime Prevention Revenue 132 199 - - 43 -4750 Investigation Fee 879 3,834 5,555 5,555 3,480 5,5554752 Fireworks Enforcement 125,312 64,977 138,875 138,875 83,260 40,0004767 Code SFIF 242,426 360,935 107,635 107,635 329,485 267,0004768 Adminstrative Citations SFRPIP 1,260 - 56,650 56,650 - -4769 Payoff Demand Fee 44,634 40,615 6,514 6,514 43,375 50,7004770 Crime Free Rental Housing 135,309 65,259 - - 10,525 10,0004775 Cemetery Burial Fee 21,125 12,575 11,110 11,110 5,330 10,0004776 Sale of Vases 760 190 556 556 179 2004777 Sale Of Cemetery Vaults And Liners 3,979 1,509 2,222 2,222 770 2,0004778 Sale of Cemetery Plots - (25) - - - -4779 Blanket Inspection Fee 424,048 - 509,850 509,850 76,939 100,0004780 Miscellaneous Engineering Receipt 21,078 111,471 28,325 28,325 9,922 10,0004781 Plan Check Fee - Engineering 671,393 687,857 906,400 906,400 371,533 440,0004783 Filming Permit Fee 3,000 2,000 3,400 3,400 1,500 3,4004786 Certificate of Compliance 480 1,918 - - 1,439 2,0004789 Archival Fee - Dev SVCS 100,080 71,713 90,639 90,639 42,693 71,0004791 General Plan Update Fee 73 (110) - - - -4792 Noticing/Mailer Fee 21,673 18,142 - - 27,128 25,0004795 Signal maint/energy 34,556 29,168 113,300 113,300 - -4798 NPDES Storm Drain Utility Fee 289,667 310,134 283,250 283,250 197,612 250,0004799 NPDES Inspection Fee 19,250 46,722 28,325 28,325 20,475 24,0004815 Weed Abatement Destruction 37,043 15,811 56,650 56,650 14,767 13,5004846 Recycling Revenues - 1,200 - - - -4861 Program And Facility Use Fees 272,865 407,924 283,250 283,250 306,040 360,0004862 Park Energy Fee 15,440 19,405 13,596 13,596 12,865 14,0004863 Class Registration Fee 61,791 38,833 79,310 79,310 39,384 50,000 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
24 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed4864 Swimming Pool Fee (440) - - - - -4865 Non Resident Fee 443 583 - - 297 5004880 Paramedic Emergency Medical Services 164 - - - - -4910 Administrative Service Charge - 75 - - 240 754951 ED Outside Sewer Service - - - - 5,200 -4952 ED Street or Alley Vacation - - - - 1,020 -4953 ED Dedication of ROW App - - - - 4,600 -Total Charges for services 9,107,888 6,829,807 10,319,801 10,319,801 4,720,386 5,822,130Intergovernmental 4603 Motor Vehicle In Lieu 229,036 276,002 252,450 252,450 357,189 352,4504609 Other Governmental Agencies 8,671 - - - - -4616 State Aid - Post 33,724 29,731 38,500 38,500 35,604 38,5004619 State/county disaster reimbursement - - - - 94,095 -4625 State Mandated Cost Reimbursement 200,237 583,933 220,000 220,000 4,829 220,0004671 SBIAA Reimbursement 284,202 - 110,000 110,000 - -4673 Water reimbursement 111,968 - 2,200 2,200 - -4695 Recoverable expense income (was 5945 in Linus) 1,357,304 5,594,778 1,210,001 3,052,324 2,721,782 4,407,4504825 San Manuel Community Credit - 223,600 1,116,500 1,116,500 - -Total Intergovernmental 2,225,143 6,708,044 2,949,651 4,791,974 3,213,500 5,018,400Miscellaneous 4698 Donations general - 60,000 - - - -4710 Miscellaneous Planning Receipts 144,109 132,477 158,620 158,620 105,500 130,0004850 Miscellaneous Library Receipts 12,946 195,162 15,554 30,812 169,070 100,0004901 Miscellaneous Receipts 495,033 990,158 333,298 333,298 775,925 585,5004901.002 CFD Staff Time 20,000 - - - - -4903 Refunds And Rebates 1,862 44,973 - - 2,762 4,0004905 Litigation Settlements 42,434 15,299 66,660 66,660 312,635 125,0004906 Water Fund Contributions 2,279,625 3,292,858 3,630,767 3,630,767 - 3,630,7674909 Returned Check Charge 390 600 - - 360 5004912 Off Track Betting 31,745 37,903 33,330 33,330 18,585 33,3304915 Hometown Heros Military Banner Program (720) - - - - -4916 Overhead Street banners 3,690 1,640 - - 2,050 2,7004917 Scholarship 1,500 - - - - -4922 Sale Of Equipment 59,565 500 - - 216,295 -6455 Other Fin Source: Lease Proceeds 211,961 2,966,323 - - - 2,800,000Total Miscellaneous 3,304,140 7,737,893 4,238,229 4,253,487 1,603,182 7,411,797Use of Money and Property 4505 Interest On Idle Cash 2,799,961 5,233,709 2,244,000 2,244,000 2,711,528 6,000,0004524 Rental Income from Former EDA Properties 353,911 40,000 392,183 392,183 65,040 383,6604540 Vending Machine Commission 4,153 135 4,444 4,444 121 100Total Use of Money and Property 3,158,026 5,273,844 2,640,627 2,640,627 2,776,690 6,383,760Fines and forfeitures 4410 General Fine 8,395 15,419 16,830 16,830 6,775 13,0004411 Code Administration Citations 90,150 106,699 86,625 86,625 43,662 85,0004420 Parking Citation 364,709 319,814 651,475 651,475 549,824 500,0004422 Fireworks Administrative Civil Penalty 950 1,830 - - 150 -4423 General Administrative Civil Penalty 101,975 9,593 121,275 121,275 33,770 40,000 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
25 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed4425 Public Works Administrative Civil Penalty - - - - 5,000 -4427 Fire Administrative Civil Penalty 9,500 - - - - -4428 Code Administration Civil Penalty 374,281 136,160 537,075 537,075 144,640 100,0004429 City Attorney Administrative Citations 2,028 320 - - 300 -4450 Citations 10,150 10,920 - - 7,381 10,0004762 Private Property Tow Fee 106,690 148,825 166,650 166,650 88,260 125,0004851 Library Fines 4,222 7,879 6,666 6,666 7,505 10,0004911 Restitutions 8,988 8,620 6,666 6,666 771 8,000Total Fines and forfeitures 1,082,037 766,079 1,593,262 1,593,262 888,038 891,000Investment income 4507 Gain/Loss Market Value 28,253 2,443,442 - - - -4520 Land and Building Rental/Lease 935,575 929,607 999,900 999,900 830,452 1,050,000Total Investment income 963,828 3,373,049 999,900 999,900 830,452 1,050,000Taxes 4121 Prop Tax Penalty CY Sec 1,723 5,439 - - - -Total Taxes 1,723 5,439 - - - -TOTAL 001 GENERAL 167,619,454 181,379,463 183,053,800 184,911,381 114,183,082 176,152,811002 BANKRUPTCY SETTLEMENT Miscellaneous 4901 Miscellaneous Receipts - 211 - - - -Total Miscellaneous - 211 - - - -Transfers in 6450 Transfers in 9,837 2,866 - - - -Total Transfers in 9,837 2,866 - - - -TOTAL 002 BANKRUPTCY SETTLEMENT 9,837 3,076 - - - -005 GENERAL PLAN UPDATE Charges for services 4791 General Plan Update Fee 87,829 91,336 30,000 30,000 51,946 50,000Total Charges for services 87,829 91,336 30,000 30,000 51,946 50,000Intergovernmental 4609 Other Governmental Agencies 670,988 625,000 - - - -Total Intergovernmental 670,988 625,000 - - - -TOTAL 005 GENERAL PLAN UPDATE 758,817 716,336 30,000 30,000 51,946 50,000006 DONATIONS FUND Miscellaneous 4698 Donations general - - - 70,000 70,000 -Total Miscellaneous - - - 70,000 70,000 -TOTAL 006 DONATIONS FUND - - - 70,000 70,000 -007 MEASURE S Measure S Sales Tax 4226 Measure S 52,124,592 51,214,630 53,550,000 53,550,000 32,953,538 52,040,000Total Measure S Sales Tax 52,124,592 51,214,630 53,550,000 53,550,000 32,953,538 52,040,000Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - 45,130 - - - -Total Intergovernmental - 45,130 - - - -TOTAL 007 MEASURE S 52,124,592 51,259,760 53,550,000 53,550,000 32,953,538 52,040,000 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
26 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed008 AMERICAN RESCUE PLAN FUND Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 1,934,283 10,235,987 - - - -Total Intergovernmental 1,934,283 10,235,987 - - - -Use of Money and Property 4505 Interest On Idle Cash 912,978 1,662,627 - - 2,043,604 -Total Use of Money and Property 912,978 1,662,627 - - 2,043,604 -TOTAL 008 AMERICAN RESCUE PLAN FUND 2,847,261 11,898,614 - - 2,043,604 -009 OPIOID SETTLEMENT RESTRICTED REV Miscellaneous 4934 Cont from other Gov - - - - 32,997 -4942 Opioid Settlement/Walgreens - - - - 32,335 -Total Miscellaneous - - - - 65,333 -Use of Money and Property 4505 Interest On Idle Cash 1,195 19,643 - - 22,065 -Total Use of Money and Property 1,195 19,643 - - 22,065 -TOTAL 009 OPIOID SETTLEMENT RESTRICTED REV 1,195 19,643 - - 87,398 -010 SB COUNTY ARPA FUND Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - 85,510 - - 75,945 -Total Intergovernmental - 85,510 - - 75,945 -TOTAL 010 SB COUNTY ARPA FUND - 85,510 - - 75,945 -101 CITY OF SB STATE OF THE CITY Miscellaneous 4528 Sponsorships - 36,075 - - 6,291 -Total Miscellaneous - 36,075 - - 6,291 -Use of Money and Property 4505 Interest On Idle Cash - 157 - - - -Total Use of Money and Property - 157 - - - -TOTAL 101 CITY OF SB STATE OF THE CITY - 36,232 - - 6,291 -107 CABLE TELEVISION FUND Franchise Tax 4205 CATV PEG Franchise Fee 299,573 197,900 278,000 278,000 88,107 170,000Total Franchise Tax 299,573 197,900 278,000 278,000 88,107 170,000Intergovernmental 4699 Program income (was 5957 in Linus) 1,410 1,310 7,000 7,000 1,200 1,500Total Intergovernmental 1,410 1,310 7,000 7,000 1,200 1,500Use of Money and Property 4505 Interest On Idle Cash 26,921 49,883 - - 24,598 -Total Use of Money and Property 26,921 49,883 - - 24,598 -Investment income 4507 Gain/Loss Market Value (13,645) 22,775 - - - -Total Investment income (13,645) 22,775 - - - -TOTAL 107 CABLE TELEVISION FUND 314,259 271,868 285,000 285,000 113,906 171,500 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
27 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed108 ASSET FORFEITURE Intergovernmental 4672 Asset Seizure - Federal 350,045 304,300 249,000 249,000 120,141 -4675 Asset Seizure - Federal Tre 11,718 - - - - -4927 Asset Seizure Revenues 147,258 59,928 - - 76,107 -Total Intergovernmental 509,021 364,228 249,000 249,000 196,248 -TOTAL 108 ASSET FORFEITURE 509,021 364,228 249,000 249,000 196,248 -111 AB2766 AIR QUALITY Intergovernmental 4626 AB2766 Revenues 218,197 298,822 291,500 291,500 223,927 300,2004627 AB2766 Bus Pass Revenue - 330 - - 60 -Total Intergovernmental 218,197 299,152 291,500 291,500 223,987 300,200Use of Money and Property 4505 Interest On Idle Cash 9,060 23,350 - - 10,744 -Total Use of Money and Property 9,060 23,350 - - 10,744 -Investment income 4507 Gain/Loss Market Value (151) 7,813 - - - -Total Investment income (151) 7,813 - - - -Transfers in 6450 Transfers in 68,357 - - - - -Total Transfers in 68,357 - - - - -TOTAL 111 AB2766 AIR QUALITY 295,463 330,315 291,500 291,500 234,730 300,200114 EMERGENCY SOLUTIONS GRANT CV1 Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 102,223 10,198 - - - -Total Intergovernmental 102,223 10,198 - - - -TOTAL 114 EMERGENCY SOLUTIONS GRANT CV1 102,223 10,198 - - - -115 EMERGENCY SOLUTIONS GRANT CV2 Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 478,988 6,930 - - - -Total Intergovernmental 478,988 6,930 - - - -TOTAL 115 EMERGENCY SOLUTIONS GRANT CV2 478,988 6,930 - - - -116 EMERGENCY SOLUTIONS GRANT 14.231 Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 273,618 319,582 258,646 258,646 153,944 -Total Intergovernmental 273,618 319,582 258,646 258,646 153,944 -TOTAL 116 EMERGENCY SOLUTIONS GRANT 14.231 273,618 319,582 258,646 258,646 153,944 -117 HOME IMPROVEMENT PART 14.239 Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 390,737 192,008 1,160,208 1,160,208 64,053 -4699 Program income (was 5957 in Linus) 386,795 27,072 - - - -Total Intergovernmental 777,532 219,080 1,160,208 1,160,208 64,053 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
28 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedUse of Money and Property 4505 Interest On Idle Cash 8,051 - - - - -4508 Interest on Notes Receivable 16,200 10,234 - - 14,009 -Total Use of Money and Property 24,251 10,234 - - 14,009 -TOTAL 117 HOME IMPROVEMENT PART 14.239 801,782 229,314 1,160,208 1,160,208 78,062 -118 GANG AND STREET ASSET FORFEITURE Intergovernmental 4929 Asset Seizure - Drugs/Gangs 22,004 10,575 - - 13,483 -Total Intergovernmental 22,004 10,575 - - 13,483 -Use of Money and Property 4505 Interest On Idle Cash 57,179 102,419 7,000 7,000 49,117 -Total Use of Money and Property 57,179 102,419 7,000 7,000 49,117 -Investment income 4507 Gain/Loss Market Value (40,694) 53,448 - - - -Total Investment income (40,694) 53,448 - - - -TOTAL 118 GANG AND STREET ASSET FORFEITURE 38,489 166,443 7,000 7,000 62,600 -119 COMMUNITY DEVELOPMNT BLOCK GRANT Intergovernmental 4678 CDBG Allocation 1,782,189 5,528,357 2,746,082 2,746,082 1,141,436 -4695 Recoverable expense income (was 5945 in Linus) - 44,250 - - - -Total Intergovernmental 1,782,189 5,572,607 2,746,082 2,746,082 1,141,436 -Use of Money and Property 4505 Interest On Idle Cash 84,056 - - - - -4508 Interest on Notes Receivable - 33,900 - - - -Total Use of Money and Property 84,056 33,900 - - - -Investment income 4502 CD Loan Repay Principal 85,462 - - - - -Total Investment income 85,462 - - - - -TOTAL 119 COMMUNITY DEVELOPMNT BLOCK GRANT 1,951,707 5,606,507 2,746,082 2,746,082 1,141,436 -120 NEIGHBORHOOD STABIL PROG (NSP1) Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 379,635 (734) - - - -4699 Program income (was 5957 in Linus) - 50,242 - - - -Total Intergovernmental 379,635 49,508 - - - -TOTAL 120 NEIGHBORHOOD STABIL PROG (NSP1) 379,635 49,508 - - - -122 NEIGHBORHOOD STABIL PROG(NSP3) Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - 2,116 - - 1,050 -Total Intergovernmental - 2,116 - - 1,050 -TOTAL 122 NEIGHBORHOOD STABIL PROG(NSP3) - 2,116 - - 1,050 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
29 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed123 FEDERAL GRANT PROGRAMS Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 19,542,098 3,780,656 1,337,513 8,590,984 1,790,581 -4696 Credit C-1 recoverable revenue (was 5946 in Linus) 303,541 302,459 - - 188,226 -Total Intergovernmental 19,845,638 4,083,115 1,337,513 8,590,984 1,978,807 -Miscellaneous 4945 Reimbursement Street Construction (73,309) 13,710 - - - -6455 Other Fin Source: Lease Proceeds 36,587 - - - - -Total Miscellaneous (36,722) 13,710 - - - -Use of Money and Property 4505 Interest On Idle Cash 41,568 193,878 - - 104,027 -Total Use of Money and Property 41,568 193,878 - - 104,027 -TOTAL 123 FEDERAL GRANT PROGRAMS 19,850,485 4,290,703 1,337,513 8,590,984 2,082,833 -124 ANIMAL CONTROL Licenses & permits 4320 Animal Licenses 121,914 58,898 200,000 200,000 45,264 204,0004352 Miscellaneous Licenses & Permits 2,354 4,078 2,172 2,172 157 2,216Total Licenses & permits 124,268 62,976 202,172 202,172 45,421 206,216Charges for services 4756 Animal Adoption Fee (46,397) (46,864) 10,000 10,000 (26,087) 10,2004757 Contracted Shelter Fee 507,067 22,624 15,000 15,000 145 15,3004758 Animal Alteration Fee - 1,500 - - 108 -4759 Apprehension Fee 18,750 16,298 14,000 14,000 34,559 14,2804760 Boarding Fee 14,400 13,942 15,000 15,000 18,706 15,3004761 Field Service Fee 2,580 1,200 1,000 1,000 480 1,0204763 Owner Release Fee 1,295 2,905 5,000 5,000 2,340 5,1004764 Vaccination Fee 40,325 49,307 36,000 36,000 63,365 36,7204765 Microchip Identification Fee 55,953 76,028 50,000 50,000 68,398 51,0004771 Deceased Animal Disposals 5,310 5,640 3,000 3,000 7,200 3,060Total Charges for services 599,283 142,580 149,000 149,000 169,214 151,980Miscellaneous 4691 Shelter Donations 5,636 3,036 3,000 3,000 11,824 3,0604692 Community Spay/Neuter Donations 820 392 1,000 1,000 1,263 1,0204693 Medical Donations 1,132 2,392 1,000 1,000 660 1,0204698 Donations general 6,953 27,701 500 500 1,403 5104901 Miscellaneous Receipts 5,067 4,544 5,000 5,000 7,366 5,1004903 Refunds And Rebates - - - - 2,883 -4934 Cont from other Gov - - 2,429,822 3,129,822 304,424 2,478,4186455 Other Fin Source: Lease Proceeds 62,692 - - - - -Total Miscellaneous 82,299 38,066 2,440,322 3,140,322 329,823 2,489,128Fines and forfeitures 4410 General Fine 1,795 1,318 2,965 2,965 97 3,0254430 Animal License Penalty 9,999 6,549 5,000 5,000 609 5,100Total Fines and forfeitures 11,794 7,867 7,965 7,965 706 8,125Transfers in 6450 Transfers in 2,558,622 4,196,605 7,547,205 7,547,205 - 6,896,906Total Transfers in 2,558,622 4,196,605 7,547,205 7,547,205 - 6,896,906 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
30 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedTOTAL 124 ANIMAL CONTROL 3,376,266 4,448,094 10,346,664 11,046,664 545,164 9,752,355125 RMRA-GAS TAX Intergovernmental 4453 SB1 Chapter 5 RMRA 4,986,736 5,766,233 5,000,000 5,000,000 4,082,482 5,943,000Total Intergovernmental 4,986,736 5,766,233 5,000,000 5,000,000 4,082,482 5,943,000Use of Money and Property 4505 Interest On Idle Cash 66,719 270,727 - - 180,826 -Total Use of Money and Property 66,719 270,727 - - 180,826 -Investment income 4507 Gain/Loss Market Value (44,965) (3,346) - - - -Total Investment income (44,965) (3,346) - - - -TOTAL 125 RMRA-GAS TAX 5,008,490 6,033,614 5,000,000 5,000,000 4,263,308 5,943,000126 GAS TAX FUND Intergovernmental 4602 HUTA Proposition 42 replacement - gas tax 2103 1,821,102 2,032,597 1,800,000 1,800,000 1,714,752 2,096,0004610 State aid - gas tax 2106 842,674 849,587 850,000 850,000 682,347 868,0004611 State aid - gas tax 2107 1,659,354 1,844,813 1,800,000 1,800,000 1,420,926 1,952,0004612 State aid - gas tax 2107.5 - - - - - 10,0004614 Prop 111 highway users tax - gas tax 2105 1,313,580 1,355,519 1,300,000 1,300,000 1,079,912 1,430,000Total Intergovernmental 5,636,710 6,082,516 5,750,000 5,750,000 4,897,937 6,356,000Use of Money and Property 4505 Interest On Idle Cash 51,693 127,151 - - 72,085 -Total Use of Money and Property 51,693 127,151 - - 72,085 -Investment income 4507 Gain/Loss Market Value (48,094) 31,514 - - - -Total Investment income (48,094) 31,514 - - - -TOTAL 126 GAS TAX FUND 5,640,310 6,241,181 5,750,000 5,750,000 4,970,022 6,356,000127 LOW MOD HOUSING FUND Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - 34,565 - - - -4699 Program income (was 5957 in Linus) 369,534 15,093 150,000 150,000 210,977 -Total Intergovernmental 369,534 49,658 150,000 150,000 210,977 -Use of Money and Property 4505 Interest On Idle Cash 139,756 255,354 - - 127,067 -4508 Interest on Notes Receivable 134,162 20,739 - - 231,884 -Total Use of Money and Property 273,918 276,093 - - 358,951 -Investment income 4507 Gain/Loss Market Value (82,506) 120,405 - - - -Total Investment income (82,506) 120,405 - - - -TOTAL 127 LOW MOD HOUSING FUND 560,946 446,156 150,000 150,000 569,928 -128 TRAFFIC SAFETY Intergovernmental 4440 CVC Fine 877,366 1,693,975 750,000 750,000 597,553 765,0004441 Nester Red Lights 8,982 16,279 3,000 3,000 5,930 10,000Total Intergovernmental 886,347 1,710,255 753,000 753,000 603,483 775,000Use of Money and Property 4505 Interest On Idle Cash 75,649 179,526 - - 105,441 -Total Use of Money and Property 75,649 179,526 - - 105,441 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
31 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedInvestment income 4507 Gain/Loss Market Value (63,982) 43,315 - - - -Total Investment income (63,982) 43,315 - - - -TOTAL 128 TRAFFIC SAFETY 898,014 1,933,095 753,000 753,000 708,924 775,000129 MEASURE I Intergovernmental 4609 Other Governmental Agencies - - - - 2,679,402 -4613 1/2 cent sales tax - Measure I 5,921,861 5,862,324 5,968,975 5,968,975 3,984,518 6,143,263Total Intergovernmental 5,921,861 5,862,324 5,968,975 5,968,975 6,663,920 6,143,263Use of Money and Property 4505 Interest On Idle Cash 258,324 408,233 - - 195,515 -Total Use of Money and Property 258,324 408,233 - - 195,515 -Investment income 4507 Gain/Loss Market Value (151,558) 241,801 - - - -Total Investment income (151,558) 241,801 - - - -TOTAL 129 MEASURE I 6,028,627 6,512,358 5,968,975 5,968,975 6,859,434 6,143,263130 STATE AND OTHER GRANT PROGRAMS Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - 5,977,841 722,888 19,545,734 2,482,767 -Total Intergovernmental - 5,977,841 722,888 19,545,734 2,482,767 -Use of Money and Property 4505 Interest On Idle Cash - 56,404 - - 53,457 -Total Use of Money and Property - 56,404 - - 53,457 -TOTAL 130 STATE AND OTHER GRANT PROGRAMS - 6,034,244 722,888 19,545,734 2,536,224 -131 CDBG-CV 1 Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 12,316 5,226 - - 27,522 -Total Intergovernmental 12,316 5,226 - - 27,522 -TOTAL 131 CDBG-CV 1 12,316 5,226 - - 27,522 -132 SEWER LINE MAINTENANCE Use of Money and Property 4505 Interest On Idle Cash 505 905 - - 441 -Total Use of Money and Property 505 905 - - 441 -Investment income 4507 Gain/Loss Market Value (257) 437 - - - -Total Investment income (257) 437 - - - -TOTAL 132 SEWER LINE MAINTENANCE 248 1,342 - - 441 -139 CDBG-CV 3 Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 335,360 36,834 - - 39,148 -Total Intergovernmental 335,360 36,834 - - 39,148 -TOTAL 139 CDBG-CV 3 335,360 36,834 - - 39,148 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
32 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed140 PLHA PROGRAM Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 235,473 13,763 - - - -Total Intergovernmental 235,473 13,763 - - - -TOTAL 140 PLHA PROGRAM 235,473 13,763 - - - -141 LOCAL GRANTS Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - 1,744,458 - 996,844 1,103,800 -Total Intergovernmental - 1,744,458 - 996,844 1,103,800 -TOTAL 141 LOCAL GRANTS - 1,744,458 - 996,844 1,103,800 -142 HOME ARP Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - - - 5,058,437 - -Total Intergovernmental - - - 5,058,437 - -TOTAL 142 HOME ARP - - - 5,058,437 - -144 HOMEKEY LSSSC Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) - - - - 34,944,702 -Total Intergovernmental - - - - 34,944,702 -Use of Money and Property 4505 Interest On Idle Cash - - - - 77,469 -Total Use of Money and Property - - - - 77,469 -TOTAL 144 HOMEKEY LSSSC - - - - 35,022,171 -208 VERDEMONT CAPITAL PROJECT Use of Money and Property 4505 Interest On Idle Cash 8,058 14,442 - - 7,037 -Total Use of Money and Property 8,058 14,442 - - 7,037 -Investment income 4507 Gain/Loss Market Value (4,102) 6,969 - - - -Total Investment income (4,102) 6,969 - - - -TOTAL 208 VERDEMONT CAPITAL PROJECT 3,956 21,410 - - 7,037 -243 PARK CONSTRUCTION FUND Use of Money and Property 4505 Interest On Idle Cash 3,181 5,702 - - 2,778 -Total Use of Money and Property 3,181 5,702 - - 2,778 -Investment income 4507 Gain/Loss Market Value (1,620) 2,752 - - - -Total Investment income (1,620) 2,752 - - - -TOTAL 243 PARK CONSTRUCTION FUND 1,562 8,453 - - 2,778 -245 SEWER LINE CONSTRUCTION Charges for services 4822 Sewer Connection Fee 1,300 6,500 - - - -Total Charges for services 1,300 6,500 - - - -Use of Money and Property 4505 Interest On Idle Cash 2,956 5,452 - - 2,702 -Total Use of Money and Property 2,956 5,452 - - 2,702 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
33 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedInvestment income 4507 Gain/Loss Market Value (1,539) 2,469 - - - -Total Investment income (1,539) 2,469 - - - -TOTAL 245 SEWER LINE CONSTRUCTION 2,717 14,421 - - 2,702 -246 PUBLIC IMPROVEMENT FUND Use of Money and Property 4505 Interest On Idle Cash 9,100 16,369 - - 7,976 -Total Use of Money and Property 9,100 16,369 - - 7,976 -Investment income 4507 Gain/Loss Market Value (4,109) 7,899 - - - -Total Investment income (4,109) 7,899 - - - -TOTAL 246 PUBLIC IMPROVEMENT FUND 4,991 24,267 - - 7,976 -247 CULTURAL DEVELOPMNT CONSTRUCTION Licenses & permits 4335 Cultural Development Construction Fee 564,204 396,224 656,000 656,000 93,456 300,000Total Licenses & permits 564,204 396,224 656,000 656,000 93,456 300,000Use of Money and Property 4505 Interest On Idle Cash 120,966 203,788 - - 99,239 -Total Use of Money and Property 120,966 203,788 - - 99,239 -Investment income 4507 Gain/Loss Market Value (67,848) 112,941 - - - -Total Investment income (67,848) 112,941 - - - -TOTAL 247 CULTURAL DEVELOPMNT CONSTRUCTION 617,321 712,953 656,000 656,000 192,694 300,000248 STORM DRAIN CONSTRUCTION Charges for services 4818 Storm Drain Fee 1,568,345 1,982,137 1,800,000 1,800,000 802,183 1,500,000Total Charges for services 1,568,345 1,982,137 1,800,000 1,800,000 802,183 1,500,000Use of Money and Property 4505 Interest On Idle Cash 248,410 516,357 - - 258,623 -Total Use of Money and Property 248,410 516,357 - - 258,623 -Investment income 4507 Gain/Loss Market Value (159,489) 191,415 - - - -Total Investment income (159,489) 191,415 - - - -TOTAL 248 STORM DRAIN CONSTRUCTION 1,657,266 2,689,909 1,800,000 1,800,000 1,060,807 1,500,000254 ASSESSMENT DISTRICT Taxes 4115 All Assessment Districts 1,370,328 1,343,957 - 1,452,989 1,463,201 -Total Taxes 1,370,328 1,343,957 - 1,452,989 1,463,201 -Transfers in 6450 Transfers in 115,996 114,321 - 145,653 - 175,000Total Transfers in 115,996 114,321 - 145,653 - 175,000TOTAL 254 ASSESSMENT DISTRICT 1,486,324 1,458,278 - 1,598,642 1,463,201 175,000255 COMMUNITY FACILITIES DISTRICTS Property Taxes 4005 Property Tax Other 170,111 58,580 - - 163,824 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
34 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed4012 Property Tax CFD 528,161 1,420,740 - - 845,633 -Total Property Taxes 698,272 1,479,320 - - 1,009,458 -TOTAL 255 COMMUNITY FACILITIES DISTRICTS 698,272 1,479,320 - - 1,009,458 -258 PROP 1B - LOCAL STREET Use of Money and Property 4505 Interest On Idle Cash 1,400 2,511 - - 1,223 -Total Use of Money and Property 1,400 2,511 - - 1,223 -Investment income 4507 Gain/Loss Market Value (713) 1,211 - - - -Total Investment income (713) 1,211 - - - -TOTAL 258 PROP 1B - LOCAL STREET 687 3,722 - - 1,223 -261 LAW ENFORCEMENT FACILTIES Impact fees 4824 Development Impact Fees 109,536 346,295 200,000 200,000 122,183 200,000Total Impact fees 109,536 346,295 200,000 200,000 122,183 200,000TOTAL 261 LAW ENFORCEMENT FACILTIES 109,536 346,295 200,000 200,000 122,183 200,000263 LOCAL REGIONAL CIRCULATION Intergovernmental 4695 Recoverable expense income (was 5945 in Linus) 119,325 - - - - -Total Intergovernmental 119,325 - - - - -Impact fees 4824 Development Impact Fees 845,229 241,524 467,000 467,000 2,733,966 200,000Total Impact fees 845,229 241,524 467,000 467,000 2,733,966 200,000TOTAL 263 LOCAL REGIONAL CIRCULATION 964,555 241,524 467,000 467,000 2,733,966 200,000264 REGIONAL CIRCULATION SYSTEM Intergovernmental 4658 Federal Aid Street Construction 202 - - - - -4695 Recoverable expense income (was 5945 in Linus) 13,710 - - - 50,000 -Total Intergovernmental 13,912 - - - 50,000 -Miscellaneous 4901 Miscellaneous Receipts - 1,950 - - - -Total Miscellaneous - 1,950 - - - -Use of Money and Property 4505 Interest On Idle Cash 538,885 916,063 - - 455,999 -Total Use of Money and Property 538,885 916,063 - - 455,999 -Investment income 4507 Gain/Loss Market Value (219,339) 469,242 - - - -Total Investment income (219,339) 469,242 - - - -Impact fees 4824 Development Impact Fees 1,900,394 2,100,900 2,275,000 2,275,000 619,790 2,000,000Total Impact fees 1,900,394 2,100,900 2,275,000 2,275,000 619,790 2,000,000TOTAL 264 REGIONAL CIRCULATION SYSTEM 2,233,851 3,488,154 2,275,000 2,275,000 1,125,788 2,000,000 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
35 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed265 LIBRARY FACILITIES Impact fees 4824 Development Impact Fees 90,748 148,877 100,000 100,000 109,972 100,000Total Impact fees 90,748 148,877 100,000 100,000 109,972 100,000TOTAL 265 LIBRARY FACILITIES 90,748 148,877 100,000 100,000 109,972 100,000266 PUBLIC USE FACILITIES Impact fees 4824 Development Impact Fees 154,580 254,635 188,800 188,800 187,837 200,000Total Impact fees 154,580 254,635 188,800 188,800 187,837 200,000TOTAL 266 PUBLIC USE FACILITIES 154,580 254,635 188,800 188,800 187,837 200,000267 AQUATICS FACILITIES Impact fees 4824 Development Impact Fees 46,371 76,111 56,500 56,500 56,221 60,000Total Impact fees 46,371 76,111 56,500 56,500 56,221 60,000TOTAL 267 AQUATICS FACILITIES 46,371 76,111 56,500 56,500 56,221 60,000268 AB 1600 PARKLAND AND OP Impact fees 4824 Development Impact Fees 688,878 1,881,969 466,000 466,000 487,003 500,000Total Impact fees 688,878 1,881,969 466,000 466,000 487,003 500,000TOTAL 268 AB 1600 PARKLAND AND OP 688,878 1,881,969 466,000 466,000 487,003 500,000269 QUIMBY ACT PARKLAND Impact fees 4824 Development Impact Fees 533,000 - 600,000 600,000 1,064,668 1,000,000Total Impact fees 533,000 - 600,000 600,000 1,064,668 1,000,000TOTAL 269 QUIMBY ACT PARKLAND 533,000 - 600,000 600,000 1,064,668 1,000,000527 INTEGRATED WASTE MANAGEMENT Charges for services 4718 Environmental fee 500,000 500,000 500,000 500,000 500,000 500,0004846 Recycling Revenues 29 38 750,000 750,000 - 750,000Total Charges for services 500,029 500,038 1,250,000 1,250,000 500,000 1,250,000Miscellaneous 4896 Replacement Contribution - - 112,925 112,925 - -Total Miscellaneous - - 112,925 112,925 - -Use of Money and Property 4505 Interest On Idle Cash 141,327 240,829 - - 109,259 -Total Use of Money and Property 141,327 240,829 - - 109,259 -Investment income 4507 Gain/Loss Market Value (59,199) 124,988 - - - -Total Investment income (59,199) 124,988 - - - -TOTAL 527 INTEGRATED WASTE MANAGEMENT 582,156 865,855 1,362,925 1,362,925 609,259 1,250,000629 LIABILITY INSURANCE FUND Charges for services 4897 Interdepartmental Receipts 20,722,675 9,043,259 20,751,556 20,751,556 20,751,556 20,751,556Total Charges for services 20,722,675 9,043,259 20,751,556 20,751,556 20,751,556 20,751,556Miscellaneous 4906 Water Fund Contributions 7,465 15,870 - - 18,378 -Total Miscellaneous 7,465 15,870 - - 18,378 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
36 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedUse of Money and Property 4505 Interest On Idle Cash 266,976 987,296 - - 448,673 -Total Use of Money and Property 266,976 987,296 - - 448,673 -Fines and forfeitures 4924 Damage Claim Recovery 44,769 5,701 135,000 135,000 46,650 135,0004937 Street Light Recovery - - - - 96 -Total Fines and forfeitures 44,769 5,701 135,000 135,000 46,747 135,000Investment income 4507 Gain/Loss Market Value (198,456) 37,324 - - - -Total Investment income (198,456) 37,324 - - - -TOTAL 629 LIABILITY INSURANCE FUND 20,843,429 10,089,449 20,886,556 20,886,556 21,265,353 20,886,556635 FLEET SERVICES FUND Charges for services 4897 Interdepartmental Receipts 3,375,657 5,432,513 4,727,886 4,727,886 4,727,886 4,727,886Total Charges for services 3,375,657 5,432,513 4,727,886 4,727,886 4,727,886 4,727,886Miscellaneous 4228 BIO CNG FUEL 500,000 375,000 500,000 500,000 500,000 500,0004542 Fuel Sales 1,072,531 363,322 900,000 900,000 258,622 900,0004901 Miscellaneous Receipts - 22,176 - - - -4903 Refunds And Rebates 2,990 1,523 - - 1,047 -Total Miscellaneous 1,575,520 762,021 1,400,000 1,400,000 759,669 1,400,000Use of Money and Property 4505 Interest On Idle Cash 1,441 (248) - - - -Total Use of Money and Property 1,441 (248) - - - -Transfers in 6450 Transfers in - - - - - 1,929,129Total Transfers in - - - - - 1,929,129TOTAL 635 FLEET SERVICES FUND 4,952,618 6,194,286 6,127,886 6,127,886 5,487,555 8,057,015678 WORKERS COMPENSATION Charges for services 4897 Interdepartmental Receipts 6,094,558 6,110,943 5,703,637 5,703,637 5,703,637 5,703,637Total Charges for services 6,094,558 6,110,943 5,703,637 5,703,637 5,703,637 5,703,637Intergovernmental 4609 Other Governmental Agencies - 62,510 - - 55,676 -Total Intergovernmental - 62,510 - - 55,676 -Miscellaneous 4906 Water Fund Contributions - - 11,889 11,889 252,904 11,889Total Miscellaneous - - 11,889 11,889 252,904 11,889Use of Money and Property 4505 Interest On Idle Cash 47,889 118,190 - - 67,141 -Total Use of Money and Property 47,889 118,190 - - 67,141 -Fines and forfeitures 4924 Damage Claim Recovery 25,019 165,370 2,500 2,500 31,452 2,500Total Fines and forfeitures 25,019 165,370 2,500 2,500 31,452 2,500Investment income 4507 Gain/Loss Market Value (23,994) 25,372 - - - -Total Investment income (23,994) 25,372 - - - -TOTAL 678 WORKERS COMPENSATION 6,143,471 6,482,385 5,718,026 5,718,026 6,110,811 5,718,026 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
37 All Funds Revenues by Fund and Account (continued)Revenues by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed679 INFORMATION TECHNOLOGY Charges for services 4897 Interdepartmental Receipts 7,437,715 7,849,579 9,549,488 9,549,488 9,036,518 9,549,488Total Charges for services 7,437,715 7,849,579 9,549,488 9,549,488 9,036,518 9,549,488Miscellaneous 4901 Miscellaneous Receipts - 88,333 - - 55,000 -Total Miscellaneous - 88,333 - - 55,000 -Use of Money and Property 4505 Interest On Idle Cash 96,216 226,806 - - 108,110 -Total Use of Money and Property 96,216 226,806 - - 108,110 -Investment income 4507 Gain/Loss Market Value (101,904) 73,249 - - - -Total Investment income (101,904) 73,249 - - - -TOTAL 679 INFORMATION TECHNOLOGY 7,432,027 8,237,968 9,549,488 9,549,488 9,199,628 9,549,488710 SUCCESSOR AGENCY Intergovernmental 4660 Former EDA - bond retirement revenue 9,670,903 6,683,599 9,566,262 9,566,262 569,737 8,123,830Total Intergovernmental 9,670,903 6,683,599 9,566,262 9,566,262 569,737 8,123,830Use of Money and Property 4505 Interest On Idle Cash 404,429 581,001 - - 267,725 -Total Use of Money and Property 404,429 581,001 - - 267,725 -Investment income 4507 Gain/Loss Market Value (81,885) 135,134 - - - -Total Investment income (81,885) 135,134 - - - -TOTAL 710 SUCCESSOR AGENCY 9,993,447 7,399,733 9,566,262 9,566,262 837,462 8,123,830Grand Total $ 329,694,641 $ 342,616,686 $ 331,680,719 $ 368,038,540 $ 263,328,284 $ 317,504,044

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38 All FundsExpenditure Detail
City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
40 Fiscal Year 2025/26 All Funds Expenditure Detail
All Funds Expenditures by Fund and Account
Expenditures by Fund & Account
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2024-25
Amended
FY 2024-25
YTD Actuals
FY 2025-26
Proposed
001 GENERAL
Personnel
5011 Salaries Permanent Fulltime 53,745,530 61,393,736 82,365,464 80,302,067 52,339,007 82,384,900 5012 Special Salaries 1,640,784 1,982,756 2,025,280 2,292,090 2,235,891 2,520,886 5013 Auto Phone Allowance 199,356 216,151 291,525 286,126 186,426 261,560 5014 Salaries Temporary Parttime 1,724,323 2,254,095 2,225,657 2,361,204 1,876,414 2,225,657 5015 Overtime 7,186,897 7,197,375 7,726,500 7,865,600 6,602,507 7,156,000 5018 Vacation Pay 1,683,875 1,669,022 - - 1,372,970 -
5024 PERS Retirees Health 44,317 34,492 78,000 78,000 42,962 78,000 5026 PERS Retirement 7,900,181 10,420,665 12,454,215 12,386,473 8,651,447 12,708,580 5027 Health Life Insurance 7,232,090 8,627,095 11,191,459 11,088,668 7,522,316 13,783,034 5028 Unemployment Insurance 128,127 59,138 200,000 200,000 70,351 200,000 5029 Medicare 952,874 1,136,126 1,142,111 1,152,702 932,795 1,330,788 5033 Salary Savings - - (5,300,000) (5,300,000) - (18,432,625) 5034 Calpers Unfunded Liability 32,622,259 31,308,444 35,603,027 35,605,064 35,597,486 39,375,274 5138 Tuition Reimbursement 49,817 83,743 75,000 75,000 61,783 75,000 Total Personnel 115,110,431 126,382,837 150,078,238 148,392,994 117,492,357 143,667,054 M & O / Contractual
5101 Property Taxes - - 125,000 125,000 - 125,000
5102 Computer Equip-Non Capital 303,620 91,661 190,500 334,899 154,369 81,748 5104 Library Materials - - - 2,000 832 -
5105 Employee Recognition 54,585 27,249 55,000 44,927 17,251 34,927 5106 Bank Charges 27,750 47,210 55,500 55,500 31,107 55,500 5111 Material And Supplies 2,002,890 2,061,366 1,777,600 2,203,674 906,579 1,792,200 5112 Small Tools And Equipment 199,738 180,722 236,250 295,585 98,187 211,250 5113 Motor Fuel And Lubricants 1,430 2,722 3,600 3,900 2,106 3,600 5114 Raw Foods 112,323 125,476 93,800 180,722 101,279 93,800 5121 Advertising 241,896 152,369 160,150 102,303 60,246 201,928 5122 Dues And Subscriptions 185,359 248,231 287,568 325,696 247,946 303,629 5123 Library Books 126,415 105,551 147,941 228,107 154,584 147,941 5131 Mileage 622 1,414 5,285 6,485 1,111 46,085
5132 Meetings And Conferences 174,453 233,541 320,702 333,445 164,714 282,119 5133 Education And Training 160,141 153,774 310,830 433,056 118,740 316,539 5134 Training Post Reimburseable 147,306 152,487 150,000 150,000 145,454 150,000 5135 Transportation Grants 671 872 12,658 21,311 - 12,658 5136 Meals 60 - 3,600 - - 3,600
5141 Local Travel And Meetings 7,618 7,524 9,500 10,065 7,877 9,500 5142 Meetings And Conferences -
Ward 1 789 100 6,600 6,600 1,909 6,600
5143 Meetings And Conferences -
Ward 2 5,929 7,765 6,600 7,600 4,943 6,600
5144 Meetings And Conferences -
Ward 3 3,451 6,212 6,600 9,100 8,154 6,600
5145 Meetings And Conferences -
Ward 4 2,025 780 6,600 7,100 6,773 6,600
5146 Meetings And Conferences -
Ward 5 408 880 6,600 8,600 6,692 6,600
5147 Meetings And Conferences -
Ward 6 6,123 9,232 6,600 8,600 8,499 6,600
5148 Meetings And Conferences -
Ward 7 6,692 8,089 6,600 6,600 3,331 6,600
5150 Utilities - - - 4,815 - -
5151 Electric Charges 3,639,879 3,805,248 4,000,000 4,000,000 2,315,317 4,000,000 5152 Gas Charges 165,987 118,076 250,000 250,000 118,648 250,000 5154 Water Charges 2,457,534 1,897,357 2,500,000 2,500,000 1,685,485 2,500,000 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
41 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5156 Refuse 5,817 6,211 6,600 6,600 4,863 6,6005157 Telephone Charges 14,877 15,975 18,000 18,000 14,938 18,0005161 Insurance Premiums 1,808 1,807 1,961 1,961 1,807 1,9615167 Software Maintenance 902,480 926,867 1,169,960 1,439,683 973,381 1,227,4325171 Rentals 128,824 240,584 851,978 857,445 751,780 763,7285172 Equipment Maintenance 112,266 202,350 243,191 252,629 104,978 273,1915173 Outside Vehicle Maintenance 37,500 46,710 19,100 125,669 67,599 19,1005174 Printing Charges 55,982 93,898 80,540 102,628 63,989 83,7405175 Postage 85,736 148,219 111,250 155,452 119,577 112,5715176 Copy Machine Charges 97,602 38,406 97,100 92,600 - 92,1005177 Litigation Expenses 1,161 916 8,000 6,800 214 8,0005180 Fines And Penalties - - - 22,300 21,116 -5181 Other Operating Expense 637,846 642,748 1,155,074 1,245,809 1,018,937 1,215,0745183 Management Allowance 890 1,917 1,600 2,431 1,037 1,6005186 Civic And Promotional 13,721 2,876 11,500 10,500 4,881 11,5005501 Outside Legal Services-Retainer 956,352 909,271 995,000 1,085,729 770,397 995,0005502 Professional Contractual Services 13,410,913 14,364,820 15,022,855 23,068,240 9,893,888 15,335,8295503 Outside Legal Services 3,651,924 3,837,359 4,140,000 4,634,350 2,983,556 4,250,7505504 Construction 80,202 3,307 - 4,543,957 816,585 -5505 Other Professional Services 613,066 567,438 2,041,012 2,476,852 467,987 1,232,7835506 Landscape Contracts 2,130,420 1,938,060 3,520,000 3,520,000 946,015 2,546,2005950 Miscellaneous 1,587 - - - - -Total M & O / Contractual 32,976,669 33,435,646 40,236,405 55,335,325 25,399,658 38,863,383Maintenance and operations 5190 Capital Outlay - Lease 211,961 2,966,323 - - - -5191 Stipends 240 - - - - -Total Maintenance and operations 212,201 2,966,323 - - - -Operating Expenses 5601 Garage Charges 1,507,943 2,130,381 2,325,665 2,325,665 2,325,647 2,325,6655602 Workers Compensation 5,743,296 5,768,038 4,970,060 4,979,867 4,971,438 4,970,0605603 Liability 20,344,205 8,251,782 18,801,332 18,801,332 18,811,077 18,795,3535604 IT Charges In House 7,128,864 7,348,040 8,730,731 8,730,731 8,752,552 8,725,3365612 Fleet Charges Fuel 1,667,938 3,056,351 2,195,004 2,195,004 2,195,003 2,195,0045801 Debt Service Principal 988,847 35,000 689,000 689,000 15,000 689,0005802 Debt Service Interest 1,376,261 1,334,981 1,423,050 1,423,050 666,563 1,423,0505803 Lease Payments 653,008 594,258 - - - -5808 Lease Interest 5,361 20,706 - - - -5910 Credit Federal And State Program Funding (1,091,966) - (1,405,000) (1,405,000) - (1,405,000)7451 Transfers Out 2,752,811 4,313,792 7,697,205 7,697,205 - 9,001,0359999 Suspense - - - 184,806 78,677 -Total Operating Expenses 41,076,569 32,853,329 45,427,047 45,621,660 37,815,956 46,719,503Capital Outlay 5701 Motor Vehicles 1,536,816 359,225 1,547,000 2,908,166 818,568 847,0005702 Computer Equipment - 28,929 165,000 314,528 238,731 25,0005704 Miscellaneous Equipment 71,886 158,951 - 273,259 6,308 -Total Capital Outlay 1,608,702 547,105 1,712,000 3,495,953 1,063,606 872,000TOTAL 001 GENERAL 190,984,572 196,185,240 237,453,690 252,845,931 181,771,577 230,121,940002 BANKRUPTCY SETTLEMENT M & O / Contractual 5162 Liability Claims 4,269 3,076 - - 1,956 -5505 Other Professional Services 5,568 - - - - -Total M & O / Contractual 9,837 3,076 - - 1,956 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
42 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedTOTAL 002 BANKRUPTCY SETTLEMENT 9,837 3,076 - - 1,956 -005 GENERAL PLAN UPDATE M & O / Contractual 5502 Professional Contractual Services 670,988 307,902 - 147,084 147,084 -Total M & O / Contractual 670,988 307,902 - 147,084 147,084 -TOTAL 005 GENERAL PLAN UPDATE 670,988 307,902 - 147,084 147,084 -006 DONATIONS FUND M & O / Contractual 5504 Construction 29,177 - - 2,128,062 - -Total M & O / Contractual 29,177 - - 2,128,062 - -TOTAL 006 DONATIONS FUND 29,177 - - 2,128,062 - -007 MEASURE S Personnel 5011 Salaries Permanent Fulltime 57,819 - - - 17,588 -5026 PERS Retirement 6,167 - - - 1,980 -5027 Health Life Insurance 6,843 (6) - 6 3,045 -5029 Medicare 840 - - - 258 -Total Personnel 71,668 (6) - 6 22,871 -M & O / Contractual 5502 Professional Contractual Services 1,500 - - 2,658,500 - -5504 Construction 11,731,497 7,315,004 - 29,891,760 6,877,296 23,775,000Total M & O / Contractual 11,732,997 7,315,004 - 32,550,260 6,877,296 23,775,000Operating Expenses 9999 Suspense - - - - 89 -Total Operating Expenses - - - - 89 -TOTAL 007 MEASURE S 11,804,664 7,314,997 - 32,550,266 6,900,256 23,775,000008 AMERICAN RESCUE PLAN FUND Personnel 5011 Salaries Permanent Fulltime 46,541 4,600,567 - 427,607 112,788 -5013 Auto Phone Allowance - - - - 2,011 -5014 Salaries Temporary Parttime - 575,000 - 109,484 6,981 -5015 Overtime 13,926 17,251 - 8,822 15,148 -5026 PERS Retirement 4,878 4,108 - 48,899 13,369 -5027 Health Life Insurance 8,201 6,768 - 176,442 15,376 -5028 Unemployment Insurance - - - 14,426 - -5029 Medicare 878 695 - 7,420 2,043 -Total Personnel 74,424 5,204,389 - 793,101 167,715 -M & O / Contractual 5111 Material And Supplies 29,388 119,917 - 108,824 20,605 -5167 Software Maintenance - - - 129,948 67,121 -5171 Rentals 381 3,888 - - - -5172 Equipment Maintenance 1,491 - - - - -5502 Professional Contractual Services 1,828,600 4,494,447 - 33,748,523 13,080,762 -5504 Construction - 383,420 - 27,849,422 10,164,509 -Total M & O / Contractual 1,859,859 5,001,671 - 61,836,716 23,332,997 -Capital Outlay 5701 Motor Vehicles - - - 308,000 - -5704 Miscellaneous Equipment - 29,927 - 39,573 - -5720 Land - - - 2,650,000 - -Total Capital Outlay - 29,927 - 2,997,573 - - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
43 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedOperating Expenses 9999 Suspense - - - - 629 -Total Operating Expenses - - - - 629 -TOTAL 008 AMERICAN RESCUE PLAN FUND 1,934,283 10,235,987 - 65,627,390 23,501,341 -010 SB COUNTY ARPA FUND M & O / Contractual 5504 Construction - 434,904 - 1,501,648 861,969 -Total M & O / Contractual - 434,904 - 1,501,648 861,969 -TOTAL 010 SB COUNTY ARPA FUND - 434,904 - 1,501,648 861,969 -101 CITY OF SB STATE OF THE CITY M & O / Contractual 5111 Material And Supplies - 767 - - 40 -5174 Printing Charges - 1,707 - - - -5502 Professional Contractual Services - 38,594 - - 1,000 -Total M & O / Contractual - 41,068 - - 1,040 -TOTAL 101 CITY OF SB STATE OF THE CITY - 41,068 - - 1,040 -107 CABLE TELEVISION FUND M & O / Contractual 5112 Small Tools And Equipment 29,546 22,776 50,000 30,000 22,041 51,0005505 Other Professional Services 69,095 119,450 30,000 205,000 124,145 30,600Total M & O / Contractual 98,641 142,226 80,000 235,000 146,186 81,600Capital Outlay 5703 Communications Equipment 112,601 16,999 205,000 50,000 33,680 451,100Total Capital Outlay 112,601 16,999 205,000 50,000 33,680 451,100TOTAL 107 CABLE TELEVISION FUND 211,242 159,225 285,000 285,000 179,867 532,700108 ASSET FORFEITURE M & O / Contractual 5111 Material And Supplies 47,134 18,500 20,000 20,000 - 20,0005132 Meetings And Conferences 4,733 4,994 9,000 9,000 - 9,0005167 Software Maintenance 3,465 3,638 4,000 4,000 3,183 4,0005173 Outside Vehicle Maintenance - - 10,000 10,000 - 10,0005181 Other Operating Expense 60,000 60,000 60,000 60,000 60,000 60,0005505 Other Professional Services (7,520) 17,495 95,000 95,000 51,445 95,000Total M & O / Contractual 107,811 104,628 198,000 198,000 114,628 198,000Capital Outlay 5701 Motor Vehicles - 51,865 51,000 51,000 - 51,0005704 Miscellaneous Equipment - 287,000 - - - -Total Capital Outlay - 338,865 51,000 51,000 - 51,000TOTAL 108 ASSET FORFEITURE 107,811 443,492 249,000 249,000 114,628 249,000111 AB2766 AIR QUALITY M & O / Contractual 5111 Material And Supplies 241 - 1,500 1,500 418 1,5305132 Meetings And Conferences 279 - 100 100 88 1025133 Education And Training 211 223 800 800 708 8165171 Rentals 12,835 20,567 25,000 61,000 22,825 61,5005181 Other Operating Expense 8,699 4,182 10,000 10,000 7,917 10,200Total M & O / Contractual 22,265 24,973 37,400 73,400 31,955 74,148 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
44 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedCapital Outlay 5701 Motor Vehicles - 302,500 254,100 504,100 - 223,182Total Capital Outlay - 302,500 254,100 504,100 - 223,182TOTAL 111 AB2766 AIR QUALITY 22,265 327,472 291,500 577,500 31,955 297,330114 EMERGENCY SOLUTIONS GRANT CV1 Personnel 5011 Salaries Permanent Fulltime 3,347 8,112 - - - -5026 PERS Retirement 310 842 - - - -5027 Health Life Insurance 585 1,123 - - - -5029 Medicare 51 122 - - - -Total Personnel 4,293 10,198 - - - -M & O / Contractual 5502 Professional Contractual Services 97,930 - - - - -Total M & O / Contractual 97,930 - - - - -TOTAL 114 EMERGENCY SOLUTIONS GRANT CV1 102,223 10,198 - - - -115 EMERGENCY SOLUTIONS GRANT CV2 Personnel 5011 Salaries Permanent Fulltime - 5,331 - - - -5026 PERS Retirement - 595 - - - -5027 Health Life Insurance - 923 - - - -5029 Medicare - 81 - - - -Total Personnel - 6,930 - - - -M & O / Contractual 5502 Professional Contractual Services 478,988 - - - - -Total M & O / Contractual 478,988 - - - - -TOTAL 115 EMERGENCY SOLUTIONS GRANT CV2 478,988 6,930 - - - -116 EMERGENCY SOLUTIONS GRANT 14.231 Personnel 5011 Salaries Permanent Fulltime 6,721 6,879 13,367 17,125 6,600 -5026 PERS Retirement 712 828 1,562 424 777 -5027 Health Life Insurance 1,237 574 2,700 297 946 -5029 Medicare 103 103 194 53 97 -Total Personnel 8,772 8,383 17,823 17,898 8,420 -M & O / Contractual 5132 Meetings And Conferences - - - 1,500 1,147 -5502 Professional Contractual Services 264,846 353,207 240,823 438,047 149,448 -Total M & O / Contractual 264,846 353,207 240,823 439,547 150,595 -Operating Expenses 9999 Suspense - - - - 24 -Total Operating Expenses - - - - 24 -TOTAL 116 EMERGENCY SOLUTIONS GRANT 14.231 273,618 361,590 258,646 457,445 159,038 -117 HOME IMPROVEMENT PART 14.239 Personnel 5011 Salaries Permanent Fulltime 73,347 57,733 58,478 38,530 45,290 -5013 Auto Phone Allowance - 685 2,535 2,841 1,190 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
45 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5026 PERS Retirement 7,234 6,519 6,066 6,066 4,647 -5027 Health Life Insurance 13,506 8,693 7,009 7,009 7,699 -5029 Medicare 1,104 899 848 848 679 -Total Personnel 95,192 74,530 74,936 55,293 59,505 -M & O / Contractual 5111 Material And Supplies 200 1,046 - 3,454 - -5121 Advertising 1,047 1,913 - 2,027 596 -5122 Dues And Subscriptions - - - 6,638 1,970 -5132 Meetings And Conferences - - - 7,500 - -5133 Education And Training - - - 7,680 1,900 -5175 Postage - - - 200 - -5502 Professional Contractual Services 188,138 88,047 1,085,272 7,937,299 5,353 -5503 Outside Legal Services 43,948 2,473 - 32,527 31,006 -Total M & O / Contractual 233,332 93,478 1,085,272 7,997,326 40,825 -Operating Expenses 9999 Suspense - - - - 136 -Total Operating Expenses - - - - 136 -TOTAL 117 HOME IMPROVEMENT PART 14.239 328,524 168,008 1,160,208 8,052,619 100,466 -118 GANG AND STREET ASSET FORFEITURE M & O / Contractual 5102 Computer Equip-Non Capital - 3,498 - - - -5111 Material And Supplies 9,913 2,667 - - - -5505 Other Professional Services 75,000 90,000 - - - -Total M & O / Contractual 84,913 96,166 - - - -TOTAL 118 GANG AND STREET ASSET FORFEITURE 84,913 96,166 - - - -119 COMMUNITY DEVELOPMNT BLOCK GRANT Personnel 5011 Salaries Permanent Fulltime 336,410 279,192 351,964 363,714 239,881 -5012 Special Salaries - 156 - - - -5013 Auto Phone Allowance - 1,096 9,240 9,240 2,654 -5018 Vacation Pay 897 2,528 - - 1,367 -5026 PERS Retirement 32,884 30,403 38,061 40,902 26,846 -5027 Health Life Insurance 48,546 43,819 65,107 60,278 28,642 -5029 Medicare 5,047 4,478 5,104 5,676 3,687 -Total Personnel 423,783 361,672 469,476 479,810 303,076 -M & O / Contractual 5102 Computer Equip-Non Capital 2,629 - - 27,500 8,914 -5111 Material And Supplies 3,473 3,822 - 40,500 23,265 -5121 Advertising 3,865 4,695 - 3,500 3,426 -5122 Dues And Subscriptions - 2,470 - 3,000 2,562 -5131 Mileage - - - 300 - -5132 Meetings And Conferences 2,467 5,382 - 12,500 4,647 -5133 Education And Training 940 3,022 - 7,989 2,299 -5174 Printing Charges 246 1,162 - 1,500 109 -5175 Postage - - - 250 - -5176 Copy Machine Charges 1,833 878 - 1,500 - -5181 Other Operating Expense - - - 46,111 43,944 -5502 Professional Contractual Services 135,489 350,239 2,276,606 4,303,420 182,502 -5503 Outside Legal Services 7,124 3,042 - 70,000 39,578 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
46 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5504 Construction 577,582 4,014,981 - 1,042,345 21,763 -Total M & O / Contractual 735,648 4,389,695 2,276,606 5,560,415 333,009 -Operating Expenses 5801 Debt Service Principal 624,000 654,000 - 654,000 654,000 -5802 Debt Service Interest 164,802 128,760 - 128,759 91,612 -9999 Suspense - - - - 577 -Total Operating Expenses 788,802 782,760 - 782,759 746,189 -Capital Outlay 5701 Motor Vehicles - - - 54,179 54,179 -Total Capital Outlay - - - 54,179 54,179 -TOTAL 119 COMMUNITY DEVELOPMNT BLOCK GRANT 1,948,233 5,534,127 2,746,082 6,877,163 1,436,454 -120 NEIGHBORHOOD STABIL PROG (NSP1) Personnel 5011 Salaries Permanent Fulltime 595 - - - - -5026 PERS Retirement 50 - - - - -5027 Health Life Insurance 80 - - - - -5029 Medicare 9 - - - - -Total Personnel 734 - - - - -M & O / Contractual 5502 Professional Contractual Services - 4,650 - - - -Total M & O / Contractual - 4,650 - - - -TOTAL 120 NEIGHBORHOOD STABIL PROG (NSP1) 734 4,650 - - - -122 NEIGHBORHOOD STABIL PROG(NSP3) M & O / Contractual 5502 Professional Contractual Services - 3,900 - - - -Total M & O / Contractual - 3,900 - - - -TOTAL 122 NEIGHBORHOOD STABIL PROG(NSP3) - 3,900 - - - -123 FEDERAL GRANT PROGRAMS Personnel 5011 Salaries Permanent Fulltime 4,131,221 1,158,542 929,227 3,346,607 949,618 -5012 Special Salaries 511 1,879 9,344 43,054 9,527 -5014 Salaries Temporary Parttime 273,956 446,103 3,551 972,206 349,823 -5015 Overtime 659,133 855,507 - 1,091,598 484,632 -5018 Vacation Pay 313 9,061 - - 3,522 -5026 PERS Retirement 530,410 120,384 129,429 561,262 140,033 -5027 Health Life Insurance 332,231 170,273 197,576 787,153 146,060 -5028 Unemployment Insurance - - - 2,908 - -5029 Medicare 63,255 35,089 13,531 104,942 26,361 -5034 Calpers Unfunded Liability 20,114 - - - - -Total Personnel 6,011,145 2,796,838 1,282,658 6,909,730 2,109,575 -M & O / Contractual 5102 Computer Equip-Non Capital 45,793 36,368 - 57,012 18,687 -5111 Material And Supplies 263,838 123,031 9,596 633,425 21,246 -5112 Small Tools And Equipment 87,737 32,260 - 19,000 16,907 -5114 Raw Foods 66,232 84,825 - 70,148 69,631 -5121 Advertising 3,795 - - - - -5122 Dues And Subscriptions 120 - - - - -5131 Mileage 468 260 - 1,500 - - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
47 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5132 Meetings And Conferences 4,929 3,307 - 5,586 7,389 -5133 Education And Training 5,250 - - 19,314 301 -5135 Transportation Grants 21,723 43,776 - 55,249 37,865 -5136 Meals 15,605 20,235 - 44,400 14,890 -5161 Insurance Premiums 646 645 - 660 645 -5167 Software Maintenance 57,384 (774) - 210,602 43,955 -5171 Rentals 7,241 - - - - -5172 Equipment Maintenance - - - 1,000 218 -5174 Printing Charges 3,704 67 - - - -5181 Other Operating Expense 34,535 6,520 5,000 16,870 6,162 -5502 Professional Contractual Services 6,869,875 558,564 - 2,190,179 296,940 -5503 Outside Legal Services 16,312 68 - 932 115 -5504 Construction 4,446,474 (162,975) - 2,302,707 679 -5505 Other Professional Services 270,837 15,481 - 19,307 - -5511 Animal Alteration Services 106,668 - - - - -Total M & O / Contractual 12,329,166 761,658 14,596 5,647,891 535,629 -Maintenance and operations 5190 Capital Outlay - Lease 87,515 - - - - -5191 Stipends 63,727 90,735 - 154,512 76,927 -Total Maintenance and operations 151,243 90,735 - 154,512 76,927 -Operating Expenses 5602 Workers Compensation 89,480 - - 162,997 788 -5803 Lease Payments 7,730 6,916 - - - -5808 Lease Interest - 814 - - - -9999 Suspense - - - - 203 -Total Operating Expenses 97,210 7,730 - 162,997 991 -Capital Outlay 5701 Motor Vehicles 173,890 25,000 - 387,568 - -5702 Computer Equipment 96,450 - - - - -5704 Miscellaneous Equipment 769,260 441,799 - 275,061 108,422 -5706 Alterations And Renovations 218,893 - - - - -Total Capital Outlay 1,258,492 466,799 - 662,629 108,422 -TOTAL 123 FEDERAL GRANT PROGRAMS 19,847,255 4,123,761 1,297,254 13,537,759 2,831,543 -124 ANIMAL CONTROL Personnel 5011 Salaries Permanent Fulltime 1,149,581 1,623,332 4,361,668 4,052,587 2,512,202 4,265,6695012 Special Salaries 3,963 5,677 4,500 4,500 1,921 6,8405013 Auto Phone Allowance 8,821 11,487 16,200 16,200 12,773 16,2005014 Salaries Temporary Parttime 16,509 12,534 145,000 105,787 24,579 147,9005015 Overtime 45,410 48,227 35,000 35,000 58,609 27,5005018 Vacation Pay 14,132 7,012 - - 21,520 -5026 PERS Retirement 118,226 190,268 502,528 467,648 292,595 463,9485027 Health Life Insurance 221,903 325,034 1,102,862 1,034,854 470,010 875,1505029 Medicare 18,189 26,613 63,248 63,248 39,160 64,3985034 Calpers Unfunded Liability 558,715 558,530 1,314,547 1,314,547 1,314,544 1,350,385Total Personnel 2,155,450 2,808,715 7,545,553 7,094,371 4,747,913 7,217,989M & O / Contractual 5102 Computer Equip-Non Capital - - - 6,035 5,801 -5106 Bank Charges 2,378 5,134 - 6,600 5,694 -5111 Material And Supplies 87,935 270,632 190,000 747,200 508,531 140,5005112 Small Tools And Equipment - 4,709 5,000 5,000 2,231 2,5005121 Advertising - - - 42,500 32,500 -5122 Dues And Subscriptions 573 2,474 2,655 6,655 3,110 2,155 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
48 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5132 Meetings And Conferences 1,187 1,905 3,600 11,100 5,509 3,6005133 Education And Training 7,097 6,846 2,500 10,000 9,284 2,5505141 Local Travel And Meetings 85 - - - - -5151 Electric Charges 26,358 30,782 28,750 28,750 10,069 29,3255152 Gas Charges 9,038 7,895 9,188 9,188 401 9,3725154 Water Charges 21,726 22,639 28,000 28,000 4,789 28,5605167 Software Maintenance 1,660 11,019 37,500 52,330 31,223 38,2505171 Rentals 15,936 14,862 55,000 221,656 89,944 41,9505172 Equipment Maintenance - 366 4,300 4,300 503 2,3005174 Printing Charges 386 1,302 3,500 3,500 567 1,5005175 Postage 2,683 1,754 4,000 4,000 864 2,0005176 Copy Machine Charges 1,346 1,389 1,000 1,000 - 1,0205502 Professional Contractual Services 52,080 102,395 274,171 438,706 169,959 199,1715504 Construction - - - 3,868,344 1,497,043 -5505 Other Professional Services 139,421 194,038 75,000 313,834 85,356 50,000Total M & O / Contractual 369,892 680,141 724,164 5,808,698 2,463,376 554,753Maintenance and operations 5190 Capital Outlay - Lease 65,692 - - - - -Total Maintenance and operations 65,692 - - - - -Operating Expenses 5601 Garage Charges 66,321 56,381 58,123 58,123 58,123 46,4985602 Workers Compensation 111,710 197,909 588,691 588,691 588,688 578,2935603 Liability 57,447 125,888 539,066 539,066 539,062 529,5455604 IT Charges In House 180,536 342,882 129,381 129,381 129,377 127,0965612 Fleet Charges Fuel 68,671 107,665 76,133 76,133 76,133 60,9065803 Lease Payments 53,223 52,347 - - - -5808 Lease Interest 317 1,193 - - - -9999 Suspense - - - - 1,591 -Total Operating Expenses 538,225 884,265 1,391,394 1,391,394 1,392,975 1,342,338Capital Outlay 5701 Motor Vehicles 247,008 107,336 107,336 473,484 - 52,3365704 Miscellaneous Equipment - - 573,469 573,469 - 584,9385706 Alterations And Renovations - 47,215 - - - -Total Capital Outlay 247,008 154,551 680,805 1,046,953 - 637,274TOTAL 124 ANIMAL CONTROL 3,376,266 4,527,672 10,341,916 15,341,416 8,604,264 9,752,355125 RMRA-GAS TAX Personnel 5011 Salaries Permanent Fulltime 7,548 - - - - -5015 Overtime 484 - - - - -5026 PERS Retirement 812 - - - - -5027 Health Life Insurance 826 - - - - -5029 Medicare 117 - - - - -Total Personnel 9,788 - - - - -M & O / Contractual 5504 Construction 1,471,366 745,445 - 16,467,284 1,944,007 1,084,080Total M & O / Contractual 1,471,366 745,445 - 16,467,284 1,944,007 1,084,080TOTAL 125 RMRA-GAS TAX 1,481,154 745,445 - 16,467,284 1,944,007 1,084,080126 GAS TAX FUND Personnel 5011 Salaries Permanent Fulltime 396,883 462,835 795,161 795,161 420,178 793,8195012 Special Salaries - 7,800 - - 16,800 36,6885013 Auto Phone Allowance - - 2,625 2,625 - -5015 Overtime 95,276 71,825 115,000 135,000 68,925 137,700 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
49 All Funds Expenditures by Fund and Account (continued) Expenditures by Fund & Account
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2024-25
Amended
FY 2024-25
YTD Actuals
FY 2025-26
Proposed
5018 Vacation Pay 3,557 3,909 - - 938 -
5026 PERS Retirement 41,314 54,997 91,109 91,109 50,126 86,587 5027 Health Life Insurance 65,366 92,413 153,333 153,333 78,939 157,805 5029 Medicare 7,264 8,364 11,531 11,531 7,391 13,507
5034 Calpers Unfunded Liability 189,963 245,561 223,612 223,612 223,102 229,186 Total Personnel 799,622 947,704 1,392,371 1,412,371 866,399 1,455,291 M & O / Contractual
5111 Material And Supplies 727,065 703,183 676,700 671,700 385,650 690,234 5112 Small Tools And Equipment 22,323 28,041 22,000 37,000 12,375 37,740 5122 Dues And Subscriptions 385 1,399 1,200 1,200 538 1,224 5133 Education And Training 4,287 6,994 8,000 8,000 2,938 8,160 5167 Software Maintenance 13,656 23,476 38,600 44,300 12,200 40,086 5171 Rentals 50,069 32,762 54,400 82,400 18,588 82,518
5172 Equipment Maintenance 7,575 9,830 10,000 14,500 3,471 14,790 5174 Printing Charges 1,214 - 350 950 - 969
5176 Copy Machine Charges 2,892 3,609 - 2,500 - 2,550
5181 Other Operating Expense 59 19,775 37,980 37,980 7,144 38,740 5502 Professional Contractual
Services 2 ,747,467 2,410,535 1,626,340 3,321,240 2,041,102 5,843,240 5504 Construction - 157,281 - 4,093,104 293,438 5,700,000 5505 Other Professional Services 4,928 - - 9,000 - 9,180 5506 Landscape Contracts 190,000 388,939 435,000 435,000 273,770 443,700 Total M & O / Contractual 3,771,920 3,785,824 2,910,570 8,758,874 3,051,213 12,913,130 Operating Expenses
9999 Suspense - - - - 496 -
Total Operating Expenses - - - - 496 -
TOTAL 126 GAS TAX FUND 4,571,542 4,733,529 4,302,941 10,171,245 3,918,108 14,368,422 127 LOW MOD HOUSING FUND
Personnel
5011 Salaries Permanent Fulltime 85 - 17,441 182,441 12,789 - 5026 PERS Retirement 9 - 2,038 2,038 1,489 -
5027 Health Life Insurance 22 - 2,700 2,700 3,819 -
5029 Medicare 1 - 253 253 186 -
Total Personnel 117 - 22,432 187,432 18,283 -
M & O / Contractual
5181 Other Operating Expense 779 - - - - -
5502 Professional Contractual
Services 3,150 1,500 50,000 328,500 17,914 -
5503 Outside Legal Services - - 50,000 50,000 459 -
Total M & O / Contractual 3,930 1,500 100,000 378,500 18,373 - Operating Expenses
9999 Suspense - - - - 23 -
Total Operating Expenses - - - - 23 -
TOTAL 127 LOW MOD HOUSING
FUND 4,047 1,500 122,432 565,932 36,680 -
128 TRAFFIC SAFETY
M & O / Contractual
5504 Construction - - - - - 4,005,000
Total M & O / Contractual - - - - - 4,005,000
TOTAL 128 TRAFFIC SAFETY - - - - - 4,005,000
129 MEASURE I
Personnel
5011 Salaries Permanent Fulltime 42,820 45,104 - - 1,982 - 5015 Overtime - 2,785 - - - -
City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
50 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5026 PERS Retirement 4,269 5,077 - - 207 -5027 Health Life Insurance 7,604 9,091 - - 159 -5029 Medicare 631 707 - - 30 -Total Personnel 55,324 62,765 - - 2,379 -M & O / Contractual 5504 Construction 7,468,058 5,855,979 - 16,170,886 674,491 8,878,000Total M & O / Contractual 7,468,058 5,855,979 - 16,170,886 674,491 8,878,000Maintenance and operations 5182 Bad Debts/Uncollectible Accounts 35,104 - - - - -Total Maintenance and operations 35,104 - - - - -TOTAL 129 MEASURE I 7,558,486 5,918,744 - 16,170,886 676,870 8,878,000130 STATE AND OTHER GRANT PROGRAMS Personnel 5011 Salaries Permanent Fulltime - 380,983 700,173 2,860,603 239,144 -5012 Special Salaries - 4,857 - - 5,029 -5014 Salaries Temporary Parttime - 26,432 - 120,736 979 -5015 Overtime - 45,680 - 565,505 54,945 -5026 PERS Retirement - 89,754 8,197 244,814 37,321 -5027 Health Life Insurance - 73,150 13,500 487,077 40,344 -5029 Medicare - 9,999 1,018 121,390 4,494 -Total Personnel - 630,856 722,888 4,400,125 382,255 -M & O / Contractual 5102 Computer Equip-Non Capital - 13,225 - 34,500 5,641 -5111 Material And Supplies - 194,877 - 393,879 56,933 -5112 Small Tools And Equipment - 58 - - - -5121 Advertising - 483 - 3,118 - -5122 Dues And Subscriptions - 938 - 8,288 13,109 -5125 Indirect Grant Costs-Contra - - - 165,000 - -5131 Mileage - 20 - 380 - -5132 Meetings And Conferences - 560 - 39,722 2,000 -5133 Education And Training - 28,911 - 145,540 12,261 -5167 Software Maintenance - - - 1,000 - -5171 Rentals - 26,096 - 60,112 29,504 -5174 Printing Charges - 355 - 2,500 - -5181 Other Operating Expense - 17,902 - 10,382 400 -5502 Professional Contractual Services - 317,810 - 8,867,026 436,257 -5504 Construction - 4,457,076 - 9,440,866 2,276,803 -5505 Other Professional Services - 121,581 - 297,137 88,942 -Total M & O / Contractual - 5,179,890 - 19,469,449 2,921,850 -Operating Expenses 5601 Garage Charges - - - 35,000 - -5602 Workers Compensation - - - 7,096 - -5612 Fleet Charges Fuel - - - 25,000 - -9999 Suspense - - - - 57 -Total Operating Expenses - - - 67,096 57 -Capital Outlay 5701 Motor Vehicles - - - 130,000 115,838 -5704 Miscellaneous Equipment - 31,007 - 19,709 - -5720 Land - - - 5,000,000 - -5724 Misc Equip-Grants - 136,088 - 47,887 - -Total Capital Outlay - 167,095 - 5,197,596 115,838 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
51 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedTOTAL 130 STATE AND OTHER GRANT PROGRAMS - 5,977,841 722,888 29,134,267 3,420,000 -131 CDBG-CV 1 Personnel 5011 Salaries Permanent Fulltime 3,966 4,018 - 139,679 1,655 -5026 PERS Retirement 335 434 - - 182 -5027 Health Life Insurance 524 713 - - 267 -5029 Medicare 59 61 - - 24 -Total Personnel 4,884 5,226 - 139,679 2,128 -M & O / Contractual 5111 Material And Supplies 1,655 - - 19,332 725 -5114 Raw Foods - - - 17,477 - -5121 Advertising - - - 2,500 - -5132 Meetings And Conferences - - - 15,000 2,202 -5133 Education And Training - - - 15,000 66 -5502 Professional Contractual Services 5,777 - - 845,091 27,522 -5503 Outside Legal Services - - - 30,000 1,043 -5504 Construction - - - 29,813 - -Total M & O / Contractual 7,432 - - 974,213 31,558 -Operating Expenses 9999 Suspense - - - - 4 -Total Operating Expenses - - - - 4 -TOTAL 131 CDBG-CV 1 12,316 5,226 - 1,113,892 33,690 -139 CDBG-CV 3 Personnel 5011 Salaries Permanent Fulltime 16,171 4,049 - - 21,309 -5026 PERS Retirement 1,705 421 - - 2,495 -5027 Health Life Insurance 1,679 670 - - 2,773 -5029 Medicare 235 61 - - 320 -Total Personnel 19,790 5,201 - - 26,896 -M & O / Contractual 5502 Professional Contractual Services - - - 331,101 29,620 -5504 Construction 315,570 31,633 - 874,050 - -Total M & O / Contractual 315,570 31,633 - 1,205,151 29,620 -Operating Expenses 9999 Suspense - - - - 222 -Total Operating Expenses - - - - 222 -TOTAL 139 CDBG-CV 3 335,360 36,834 - 1,205,151 56,737 -140 PLHA PROGRAM Personnel 5011 Salaries Permanent Fulltime 5,648 - - - - -5026 PERS Retirement 480 - - - - -5027 Health Life Insurance 733 - - - - -5029 Medicare 83 - - - - -Total Personnel 6,945 - - - - -M & O / Contractual 5502 Professional Contractual Services 228,528 12,760 - 2,080,369 357,311 -Total M & O / Contractual 228,528 12,760 - 2,080,369 357,311 -TOTAL 140 PLHA PROGRAM 235,473 12,760 - 2,080,369 357,311 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
52 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed141 LOCAL GRANTS Personnel 5014 Salaries Temporary Parttime - 12,628 - 69,130 9,327 -5026 PERS Retirement - 260 - - - -5029 Medicare - 183 - 870 135 -Total Personnel - 13,072 - 70,000 9,462 -M & O / Contractual 5111 Material And Supplies - 120,176 - 65,813 17,555 -5132 Meetings And Conferences - - - 5,000 4,873 -5167 Software Maintenance - - - 444 - -5174 Printing Charges - 7,040 - 25,669 410 -5502 Professional Contractual Services - - - 786,000 - -5504 Construction - 824,312 - 2,343,019 317,141 -5505 Other Professional Services - 41,786 - 112,987 - -5511 Animal Alteration Services - 111,238 - 21,024 - -Total M & O / Contractual - 1,104,552 - 3,359,955 339,979 -Maintenance and operations 5191 Stipends - - - 25,000 16,200 -Total Maintenance and operations - - - 25,000 16,200 -Capital Outlay 5701 Motor Vehicles - - - 53,522 - -5721 Motor Vehicle-Grant - 599,898 - - - -Total Capital Outlay - 599,898 - 53,522 - -TOTAL 141 LOCAL GRANTS - 1,717,522 - 3,508,477 365,641 -142 HOME ARP Personnel 5011 Salaries Permanent Fulltime - - - 468,765 14,361 -5026 PERS Retirement - - - - 1,410 -5027 Health Life Insurance - - - - 1,821 -5029 Medicare - - - - 212 -Total Personnel - - - 468,765 17,805 -M & O / Contractual 5111 Material And Supplies - - - 30,000 - -5132 Meetings And Conferences - - - 20,000 - -5502 Professional Contractual Services - - - 120,000 - -5503 Outside Legal Services - - - 120,000 54,219 -5504 Construction - - - 4,299,672 - -Total M & O / Contractual - - - 4,589,672 54,219 -Operating Expenses 9999 Suspense - - - - 138 -Total Operating Expenses - - - - 138 -TOTAL 142 HOME ARP - - - 5,058,437 72,162 -143 HOMELESS HOUSING ASSISTANCE PREV M & O / Contractual 5502 Professional Contractual Services - - - 808,386 18,518 -Total M & O / Contractual - - - 808,386 18,518 -TOTAL 143 HOMELESS HOUSING ASSISTANCE PREV - - - 808,386 18,518 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
53 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed144 HOMEKEY LSSSC M & O / Contractual 5502 Professional Contractual Services - - - - 30,775,000 -Total M & O / Contractual - - - - 30,775,000 -TOTAL 144 HOMEKEY LSSSC - - - - 30,775,000 -246 PUBLIC IMPROVEMENT FUND M & O / Contractual 5504 Construction - - - 2,343,322 - -Total M & O / Contractual - - - 2,343,322 - -TOTAL 246 PUBLIC IMPROVEMENT FUND - - - 2,343,322 - -247 CULTURAL DEVELOPMNT CONSTRUCTION Personnel 5011 Salaries Permanent Fulltime 2,056 - - - - -5026 PERS Retirement 222 - - - - -5027 Health Life Insurance 294 - - - - -5029 Medicare 30 - - - - -Total Personnel 2,602 - - - - -M & O / Contractual 5111 Material And Supplies 14,668 19,754 - 27,545 - -5132 Meetings And Conferences 367 - - - - -5171 Rentals 4,563 - - 1,559 - -5174 Printing Charges 2,714 1,106 - - - -5502 Professional Contractual Services 197,043 207,584 - 474,933 19,608 -5504 Construction 254,406 452,277 - 2,684,766 44,294 -Total M & O / Contractual 473,762 680,722 - 3,188,803 63,902 -TOTAL 247 CULTURAL DEVELOPMNT CONSTRUCTION 476,363 680,722 - 3,188,803 63,902 -248 STORM DRAIN CONSTRUCTION Personnel 5011 Salaries Permanent Fulltime 2,874 5,937 - - 8,953 -5026 PERS Retirement 282 639 - - 936 -5027 Health Life Insurance 368 715 - - 920 -5029 Medicare 42 90 - - 136 -Total Personnel 3,566 7,381 - - 10,945 -M & O / Contractual 5502 Professional Contractual Services - - - 201,910 - -5504 Construction 209,814 416,515 - 15,416,528 124,189 -Total M & O / Contractual 209,814 416,515 - 15,618,438 124,189 -Operating Expenses 9999 Suspense - - - - 205 -Total Operating Expenses - - - - 205 -TOTAL 248 STORM DRAIN CONSTRUCTION 213,380 423,896 - 15,618,438 135,339 -254 ASSESSMENT DISTRICT Personnel 5011 Salaries Permanent Fulltime 67 - - - 489 -5015 Overtime 15,159 - - - - -5026 PERS Retirement 10 - - - 58 -5027 Health Life Insurance 1,653 - - - 65 - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
54 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5029 Medicare 221 - - - 7 -Total Personnel 17,110 - - - 620 -M & O / Contractual 5111 Material And Supplies 1,987 - - - - -5121 Advertising 4,747 - - 16,131 4,920 -5151 Electric Charges 1,048 6,969 - 14,274 4,269 -5154 Water Charges 76,144 479,239 - 400,691 325,699 -5181 Other Operating Expense 4,189 3,196 - - 3,323 -5502 Professional Contractual Services 169,387 152,568 - 203,932 102,571 -5503 Outside Legal Services 2,028 - - - - -5506 Landscape Contracts 686,568 698,849 - 963,614 465,899 -Total M & O / Contractual 946,098 1,340,820 - 1,598,642 906,681 -Operating Expenses 5601 Garage Charges 8,912 6,936 6,974 6,974 6,973 6,9745612 Fleet Charges Fuel 3,938 6,528 4,467 4,467 4,467 4,467Total Operating Expenses 12,850 13,464 11,441 11,441 11,440 11,441TOTAL 254 ASSESSMENT DISTRICT 976,059 1,354,284 11,441 1,610,083 918,741 11,441255 COMMUNITY FACILITIES DISTRICTS M & O / Contractual 5502 Professional Contractual Services 24,512 64,547 - - 120,594 -5512 Payments of CFD Trustee 264,766 609,670 - - 564,063 -Total M & O / Contractual 289,278 674,217 - - 684,657 -TOTAL 255 COMMUNITY FACILITIES DISTRICTS 289,278 674,217 - - 684,657 -261 LAW ENFORCEMENT FACILTIES Personnel 5011 Salaries Permanent Fulltime 29 - - - - -5026 PERS Retirement 3 - - - - -5027 Health Life Insurance - - - - - -5029 Medicare - - - - - -Total Personnel 32 - - - - -M & O / Contractual 5504 Construction - - - 1,514,968 402,192 -Total M & O / Contractual - - - 1,514,968 402,192 -TOTAL 261 LAW ENFORCEMENT FACILTIES 32 - - 1,514,968 402,192 -263 LOCAL REGIONAL CIRCULATION M & O / Contractual 5502 Professional Contractual Services - - - 63,837 - -5504 Construction 376,246 72,804 - 918,436 - 25,000Total M & O / Contractual 376,246 72,804 - 982,273 - 25,000TOTAL 263 LOCAL REGIONAL CIRCULATION 376,246 72,804 - 982,273 - 25,000264 REGIONAL CIRCULATION SYSTEM Personnel 5011 Salaries Permanent Fulltime 2,260 - - - - -5026 PERS Retirement 217 - - - - -5027 Health Life Insurance 496 - - - - - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
55 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5029 Medicare 33 - - - - -Total Personnel 3,005 - - - - -M & O / Contractual 5502 Professional Contractual Services - - - 1,373 - -5504 Construction 6,618,045 3,575,667 - 12,495,275 735,000 -Total M & O / Contractual 6,618,045 3,575,667 - 12,496,648 735,000 -TOTAL 264 REGIONAL CIRCULATION SYSTEM 6,621,051 3,575,667 - 12,496,648 735,000 -265 LIBRARY FACILITIES Personnel 5011 Salaries Permanent Fulltime 1,804 - - - - -5026 PERS Retirement 194 - - - - -5027 Health Life Insurance 131 - - - - -5029 Medicare 26 - - - - -Total Personnel 2,155 - - - - -M & O / Contractual 5504 Construction 150,865 175,972 - 671,039 33,678 -Total M & O / Contractual 150,865 175,972 - 671,039 33,678 -TOTAL 265 LIBRARY FACILITIES 153,020 175,972 - 671,039 33,678 -266 PUBLIC USE FACILITIES Personnel 5011 Salaries Permanent Fulltime 8,751 1,291 - - - -5026 PERS Retirement 869 139 - - - -5027 Health Life Insurance 1,348 119 - - - -5029 Medicare 129 19 - - - -Total Personnel 11,097 1,568 - - - -M & O / Contractual 5504 Construction 838,275 56,770 - 398,737 - -Total M & O / Contractual 838,275 56,770 - 398,737 - -TOTAL 266 PUBLIC USE FACILITIES 849,372 58,338 - 398,737 - -267 AQUATICS FACILITIES M & O / Contractual 5504 Construction - - - 400,000 - -Total M & O / Contractual - - - 400,000 - -TOTAL 267 AQUATICS FACILITIES - - - 400,000 - -268 AB 1600 PARKLAND AND OP M & O / Contractual 5504 Construction 35,294 51,847 - 2,612,047 645,000 2,000,000Total M & O / Contractual 35,294 51,847 - 2,612,047 645,000 2,000,000TOTAL 268 AB 1600 PARKLAND AND OP 35,294 51,847 - 2,612,047 645,000 2,000,000269 QUIMBY ACT PARKLAND M & O / Contractual 5504 Construction - - - 5,450 - -Total M & O / Contractual - - - 5,450 - -TOTAL 269 QUIMBY ACT PARKLAND - - - 5,450 - -527 INTEGRATED WASTE MANAGEMENT Personnel 5011 Salaries Permanent Fulltime 155,555 112,052 198,873 198,873 118,054 192,3725012 Special Salaries 1,167 460 - - - 900 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
56 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5015 Overtime 199 396 1,000 1,000 360 1,0205018 Vacation Pay - 7,074 - - - -5026 PERS Retirement 15,867 14,107 23,229 23,229 13,919 21,4115027 Health Life Insurance 40,553 31,394 51,624 51,624 33,573 61,5535029 Medicare 2,252 1,904 2,884 2,884 1,719 2,8045034 Calpers Unfunded Liability 67,046 57,779 55,545 55,545 55,544 57,059Total Personnel 282,639 225,165 333,155 333,155 223,169 337,119M & O / Contractual 5106 Bank Charges 30 60 - - 45 -5111 Material And Supplies 585 642 1,000 1,000 41 1,0005132 Meetings And Conferences - 3,508 - 1,500 801 -5133 Education And Training - - - 500 476 -5171 Rentals 313 66 500 500 - 5005174 Printing Charges - 27 - - - -5181 Other Operating Expense (4,101) - 14,000 12,000 11,552 14,0005502 Professional Contractual Services 248,405 580,152 759,000 914,000 526,767 759,0005503 Outside Legal Services 30,319 6,778 25,000 25,000 4,335 25,0005504 Construction - - - 4,438,546 - 250,0005505 Other Professional Services 35 - - - - -Total M & O / Contractual 275,586 591,233 799,500 5,393,046 544,019 1,049,500Operating Expenses 5601 Garage Charges 1,102 1,843 1,673 1,673 1,673 1,6735602 Workers Compensation 10,508 11,105 11,637 11,637 11,637 11,6375603 Liability 40,189 93,481 201,465 201,465 201,465 201,4655604 IT Charges In House 13,683 16,680 15,038 15,038 15,037 15,0385612 Fleet Charges Fuel 768 622 442 442 442 4429999 Suspense - - - - 80 -Total Operating Expenses 66,251 123,731 230,255 230,255 230,334 230,255TOTAL 527 INTEGRATED WASTE MANAGEMENT 624,476 940,129 1,362,910 5,956,456 997,521 1,616,874629 LIABILITY INSURANCE FUND Personnel 5011 Salaries Permanent Fulltime 132,414 193,774 444,550 442,832 185,416 444,0965013 Auto Phone Allowance 1,452 1,659 4,050 4,050 1,478 4,0505014 Salaries Temporary Parttime 63 - - 1,718 - -5015 Overtime 124 272 - - - -5018 Vacation Pay 1,175 3,176 - - 717 -5026 PERS Retirement (127,820) 21,005 51,924 51,924 20,480 47,2935027 Health Life Insurance 22,641 28,430 79,238 79,238 30,493 76,0625029 Medicare 1,994 2,861 6,447 6,447 2,800 6,4395034 Calpers Unfunded Liability 45,815 40,445 75,911 75,911 75,910 77,9805035 Calpers Adjustment GASB 68 - 145,969 - - - -Total Personnel 77,858 437,591 662,120 662,120 317,295 655,920M & O / Contractual 5111 Material And Supplies 1,310 1,718 - 2,000 - -5122 Dues And Subscriptions 1,627 1,293 - 1,150 - -5132 Meetings And Conferences 287 5,943 - 1,000 257 -5133 Education And Training - 2,543 - 1,200 - -5161 Insurance Premiums 3,109,867 3,661,640 4,431,350 4,431,350 3,651,649 4,431,3505162 Liability Claims 17,166,392 4,031,742 15,000,000 15,000,000 5,629,018 14,924,7395175 Postage 32 351 - 2,000 1,139 -5502 Professional Contractual Services 394,633 600,523 680,000 833,134 298,581 680,0005504 Construction 58,197 2,000 - 34,203 22,328 -Total M & O / Contractual 20,732,346 8,307,752 20,111,350 20,306,037 9,602,972 20,036,089 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
57 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 ProposedOperating Expenses 5602 Workers Compensation 6,201 10,768 14,276 14,276 14,275 14,2765603 Liability 7,014 17,646 51,939 51,939 51,938 51,9395604 IT Charges In House 23,316 31,669 46,878 46,878 46,877 46,8789999 Suspense - - - - 283 -Total Operating Expenses 36,530 60,082 113,093 113,093 113,373 113,093TOTAL 629 LIABILITY INSURANCE FUND 20,846,734 8,805,425 20,886,563 21,081,250 10,033,640 20,805,102635 FLEET SERVICES FUND Personnel 5011 Salaries Permanent Fulltime 636,318 712,974 933,591 933,591 638,463 939,6875012 Special Salaries - - 600 600 - 1,5005013 Auto Phone Allowance 1,354 - 1,125 1,125 - -5015 Overtime 1,489 11,913 5,000 5,000 5,464 5,0005018 Vacation Pay 34,523 9,843 - - 5,186 -5026 PERS Retirement (149,567) 78,897 103,105 103,105 71,069 99,4425027 Health Life Insurance 148,727 161,691 204,792 204,792 140,161 222,9125029 Medicare 9,792 11,241 13,538 13,538 9,471 13,6995034 Calpers Unfunded Liability 297,236 259,043 249,024 249,024 249,023 255,8135035 Calpers Adjustment GASB 68 - 769,985 - - - -Total Personnel 979,871 2,015,587 1,510,775 1,510,775 1,118,837 1,538,053M & O / Contractual 5106 Bank Charges 15 - - - - -5111 Material And Supplies 435,322 470,051 471,600 512,093 341,198 471,6005112 Small Tools And Equipment 4,427 8,891 10,000 10,000 5,029 10,0005113 Motor Fuel And Lubricants 1,792,437 1,392,799 2,300,000 2,195,000 997,808 1,993,0005119 Fuel Excise Tax 58,967 38,495 75,000 75,000 3,375 75,0005122 Dues And Subscriptions 181 196 175 175 249 1755133 Education And Training 9,840 8,572 9,800 9,800 - 9,8005151 Electric Charges 153,541 143,289 160,000 160,000 38,096 160,0005152 Gas Charges 25,997 13,955 26,000 26,000 739 26,0005154 Water Charges 13,332 12,849 15,000 15,000 3,455 15,0005167 Software Maintenance 25,188 22,039 25,600 37,600 25,057 25,6005171 Rentals (3,900) 144,977 - 2,384,898 712,020 1,929,1295172 Equipment Maintenance 49,871 56,277 60,000 60,000 11,932 60,0005173 Outside Vehicle Maintenance 287,442 301,972 320,000 339,473 192,080 320,0005174 Printing Charges 1,170 2,097 2,200 2,200 - 2,2005175 Postage 41 10 200 200 43 2005176 Copy Machine Charges 1,760 885 2,000 2,000 - 2,0005179 Dump Waste Fees 8,118 9,506 13,500 13,500 9,981 13,5005181 Other Operating Expense 24,961 26,086 25,000 25,000 15,848 25,0005502 Professional Contractual Services 8,220 5,220 8,750 8,750 5,220 8,7505505 Other Professional Services 20 6,838 - 3,162 - -Total M & O / Contractual 2,896,950 2,665,004 3,524,825 5,879,851 2,362,130 5,146,954Maintenance and operations 5199 Depreciation Expense 344,297 342,888 - - - -Total Maintenance and operations 344,297 342,888 - - - -Operating Expenses 5601 Garage Charges 12,499 33,983 33,858 33,858 33,857 33,8585602 Workers Compensation 52,051 52,216 52,875 52,875 52,874 52,8755603 Liability 199,072 439,552 915,394 915,394 915,393 915,3945604 IT Charges In House 67,778 78,430 68,326 68,326 68,325 68,3265612 Fleet Charges Fuel 8,379 29,069 21,761 21,761 21,761 21,7615808 Lease Interest 42,603 93,262 - - - - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
58 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed9999 Suspense - - - - 445 -Total Operating Expenses 382,381 726,512 1,092,214 1,092,214 1,092,656 1,092,214Capital Outlay 5701 Motor Vehicles - - - 65,000 - -Total Capital Outlay - - - 65,000 - -TOTAL 635 FLEET SERVICES FUND 4,603,500 5,749,990 6,127,814 8,547,840 4,573,623 7,777,221678 WORKERS COMPENSATION Personnel 5011 Salaries Permanent Fulltime 124,407 171,636 232,121 230,403 123,018 234,3915013 Auto Phone Allowance 1,452 1,659 4,050 4,050 1,478 4,0505014 Salaries Temporary Parttime 63 - - 1,718 - -5015 Overtime 124 272 - - - -5018 Vacation Pay 1,175 3,176 - - 717 -5026 PERS Retirement (47,274) 18,594 27,112 27,112 14,419 26,0885027 Health Life Insurance 21,596 25,649 37,862 37,862 20,348 37,0885029 Medicare 1,877 2,541 3,366 3,366 1,852 3,3995034 Calpers Unfunded Liability 34,640 40,445 38,881 38,881 38,881 39,9415035 Calpers Adjustment GASB 68 - 143,793 - - - -Total Personnel 138,062 407,763 343,392 343,392 200,714 344,956M & O / Contractual 5111 Material And Supplies 956 1,044 - 1,000 - -5122 Dues And Subscriptions 234,364 298,758 292,000 254,769 219,898 292,0005132 Meetings And Conferences 21 3,907 - 2,500 - -5133 Education And Training 219 - - - - -5161 Insurance Premiums 505,345 553,696 621,000 684,148 652,569 621,0005163 Workers Compensation Claims 4,817,371 4,712,226 3,900,000 3,900,000 2,768,418 3,830,7435175 Postage 1 - - - - -5176 Copy Machine Charges 452 - - - - -5502 Professional Contractual Services 418,987 444,908 491,000 496,000 387,237 491,0005503 Outside Legal Services - - - 295,000 61,096 -Total M & O / Contractual 5,977,717 6,014,539 5,304,000 5,633,417 4,089,219 5,234,743Operating Expenses 5602 Workers Compensation 5,228 10,768 7,416 7,416 7,415 7,4165603 Liability 5,914 17,646 26,980 26,980 26,980 26,9805604 IT Charges In House 19,660 31,669 24,351 24,351 24,350 24,3519999 Suspense - - - - 207 -Total Operating Expenses 30,803 60,082 58,747 58,747 58,952 58,747TOTAL 678 WORKERS COMPENSATION 6,146,581 6,482,385 5,706,139 6,035,556 4,348,885 5,638,446679 INFORMATION TECHNOLOGY Personnel 5011 Salaries Permanent Fulltime 1,646,114 1,837,253 2,108,816 2,108,816 1,506,582 2,121,7095013 Auto Phone Allowance 8,821 11,487 16,200 16,200 12,773 16,2005014 Salaries Temporary Parttime - 16,082 69,392 69,392 38,296 69,3925015 Overtime 59,049 62,962 - 45,000 54,846 -5018 Vacation Pay 13,508 17,452 - - 74,044 -5026 PERS Retirement 841,356 196,173 225,959 225,959 162,485 218,6745027 Health Life Insurance 233,747 262,988 312,720 312,720 224,403 347,1425029 Medicare 24,694 28,984 30,567 30,567 24,823 31,7715034 Calpers Unfunded Liability 335,229 308,155 353,821 353,821 351,779 361,3715035 Calpers Adjustment GASB 68 - (1,357,160) - - - -Total Personnel 3,162,518 1,384,375 3,117,475 3,162,475 2,450,032 3,166,260M & O / Contractual 5102 Computer Equip-Non Capital 391,332 644,273 322,460 352,144 266,471 322,460 City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
59 All Funds Expenditures by Fund and Account (continued)Expenditures by Fund & Account FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Adopted FY 2024-25 Amended FY 2024-25 YTD Actuals FY 2025-26 Proposed5111 Material And Supplies 16,944 22,297 83,832 48,582 10,629 83,8325112 Small Tools And Equipment 3,781 16,229 16,000 11,550 4,823 16,0005122 Dues And Subscriptions 13,211 16,953 18,300 21,550 18,448 18,3005131 Mileage - - 300 300 - 3005132 Meetings And Conferences 1,108 4,866 7,200 10,200 6,747 7,2005133 Education And Training 16,868 20,524 37,500 32,685 4,185 37,5005155 Cellular Service 152,516 165,319 180,000 180,000 139,355 180,0005157 Telephone Charges 239,216 151,640 200,000 316,100 205,953 200,0005166 Cable TV Charges 2,356 4,490 3,000 5,000 4,128 3,0005167 Software Maintenance 943,243 1,276,713 1,574,829 1,561,825 1,313,262 1,574,8295168 Network Charges 380,758 393,208 558,500 456,290 306,613 558,5005171 Rentals 1,194 166,128 125,620 232,330 165,229 125,6205172 Equipment Maintenance 139,761 221,425 408,899 373,099 201,785 408,8995175 Postage - 68 - 100 2 -5176 Copy Machine Charges 3,844 878 500 500 - 5005181 Other Operating Expense - - 15,200 13,700 11,054 15,2005183 Management Allowance 393 604 1,200 1,200 378 1,2005502 Professional Contractual Services 166,718 49,654 2,245,000 7,238,881 681,458 2,245,0005505 Other Professional Services 5,300 6,709 15,000 30,500 16,345 15,000Total M & O / Contractual 2,478,544 3,161,978 5,813,340 10,886,536 3,356,866 5,813,340Maintenance and operations 5199 Depreciation Expense 86,194 98,418 - - - -Total Maintenance and operations 86,194 98,418 - - - -Operating Expenses 5300 Amortization 25,298 27,598 - - - -5601 Garage Charges 28,881 - 1,609 1,609 1,609 1,6095602 Workers Compensation 76,083 60,140 59,286 59,286 56,521 59,2865603 Liability 68,833 97,262 215,685 215,685 205,642 215,6855604 IT Charges In House - - 22,395 22,395 - 22,3955612 Fleet Charges Fuel 306 2,755 2,198 2,198 2,198 2,1985808 Lease Interest 9,091 3,360 - - - -9999 Suspense - - - - 2,561 -Total Operating Expenses 208,492 191,115 301,173 301,173 268,532 301,173Capital Outlay 5702 Computer Equipment - 1,107,033 317,500 438,601 100,107 317,5005704 Miscellaneous Equipment - 7,650 - - - -Total Capital Outlay - 1,114,683 317,500 438,601 100,107 317,500TOTAL 679 INFORMATION TECHNOLOGY 5,935,748 5,950,570 9,549,488 14,788,785 6,175,536 9,598,273710 SUCCESSOR AGENCY Personnel 5011 Salaries Permanent Fulltime - 34,914 - - - -5014 Salaries Temporary Parttime 92,126 20,529 54,203 54,203 - 40,2705024 PERS Retirees Health 17,265 16,845 - - 11,412 -5026 PERS Retirement (2,556,927) - - - - -5027 Health Life Insurance 19,001 17,437 33,600 33,600 14,442 36,5205029 Medicare 1,275 42 798 798 - 3,0655034 Calpers Unfunded Liability 589,515 561,529 580,307 580,307 855,121 884,0005035 Calpers Adjustment GASB 68 - 16,967 - - - -Total Personnel (1,837,745) 668,263 668,908 668,908 880,975 963,855M & O / Contractual 5181 Other Operating Expense 2,300,000 250,000 - - - -5502 Professional Contractual Services 4,985 2,315 - - - - City of San Bernardino, California Proposed FY 2025-2026 Financial Summaries
60 All Funds Expenditures by Fund and Account (continued) Expenditures by Fund & Account
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2024-25
Amended
FY 2024-25
YTD Actuals
FY 2025-26
Proposed
5504 Construction - - - 270,001 - -
Total M & O / Contractual 2,304,985 252,315 - 270,001 - - Maintenance and operations
5182 Bad Debts/Uncollectible
Accounts 560 - - - - -
Total Maintenance and operations 560 - - - - -
Operating Expenses
5602 Workers Compensation 367 136 - - - -
5801 Debt Service Principal - - 8,064,999 8,064,999 - 6,760,450 5802 Debt Service Interest 1,742,162 931,356 796,285 796,285 453,337 374,024 5804 Note/Loan Fees/Bond Issue
Costs 27,230 18,200 36,070 36,070 17,380 25,500
Total Operating Expenses 1,769,759 949,692 8,897,354 8,897,354 470,717 7,159,974 TOTAL 710 SUCCESSOR AGENCY 2,237,559 1,870,270 9,566,262 9,836,263 1,351,692 8,123,829 Grand Total $ 296,798,663 $ 286,306,282 $ 312,442,174 $ 594,550,568 $ 299,417,568 $ 34 8,660,012 Personnel
Information
Summary of Personnel Changes
Citywide Position Summary
62 66
City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Summary of Personnel (FTE) Changes
The following table represents historical changes in staffing levels by department.

Summary of Personnel Changes by Department
Department
FY 2022-23
Adopted
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
Notes From 2024-25 Adopted to
2025-26 Proposed
ANIMAL SERVICES 25.00 37.0 0 71.00 71.00 (-2.00) ANIMAL CONTROL OFFICER I (FLEX) (+2.00) ANIMAL CONTROL OFFICER II
CITY CLERK 6.00 8.00 9.00 9.00 No changes.

CITY COUNCIL 9.00 9.00 9.00 9.00 No changes.

CITY MANAGER 10.00 15.00 22.00 13.00 (+1.00) ADMINISTRATIVE ASSISTANT TO THE CITY

MANAGER (U)
(-1.00) ASSISTANT TO THE CITY MANAGER (U)
(-1.00) AUDITOR l
(-1.00) AUDITOR ll
(-1.00) DEPUTY CITY MANAGER (U)
(-2.00) GRANTS ASSISTANT
(-1.00) GRANTS DIVISION MANAGER (U)
(-1.00) GRANTS WRITER
(-1.00) MANAGEMENT ANALYST II
(-1.00) MANAGEMENT ANALYST II (U)
(+1.00) SENIOR MANAGEMENT ANALYST (U)
(-1.00) SENIOR OFFICE ASSISTANT (U)
COMMUNITY DEVELOPMENT & HOUSING 61.00 68.00 76.00 80.00 (-2.00) ASSISTANT PLANNER (FLEX) (+2.00) ASSOCIATE PLANNER
(-1.00) BUILDING INSPECTOR I (FLEX)
(+1.00) BUILDING INSPECTOR II
(-2.00) CODE ENFORCEMENT OFFICER I (FLEX)
(+2.00) CODE ENFORCEMENT OFFICER II
(+1.00) HOMELESS OUTREACH COORDINATOR
(+3.00) HOMELESS OUTREACH SPECIALIST
ECONOMIC DEVELOPMENT 0.00 0.00 12.00 12.00 (-2.00) ECONOMIC DEVELOPMENT MANAGER (+1.00) ECONOMIC DEVELOPMENT SPECIALIST
(+1.00) SENIOR ECONOMIC DEVELOPMENT MANAGER
FINANCE 32.00 30.00 31.00 38.00 (+1.00) ACCOUNTING TECHNICIAN II (-1.00) ACCOUNTING TECHNICIAN III
(+2.00) GRANTS ASSISTANT
(+1.00) GRANTS DIVISION MANAGER (U)
(+1.00) GRANT WRITER
(-1.00) MANAGEMENT ANALYST I (FLEX)
(+2.00) MANAGEMENT ANALYST II
(+1.00) MANAGEMENT ANALYST II (U)
(+1.00) PRINCIPAL ACCOUNTANT
GENERAL GOVERNMENT 7.0 0 7.0 0 6.00 6.00 No changes.

HUMAN RESOURCES & RISK
MANAGEMENT 14.00 14.00 18.00 18.00 (+1.00) SENIOR HUMAN RESOURCES TECHNICIAN (-1.00) SENIOR OFFICE ASSISTANT
INFORMATION TECHNOLOGY 15.00 16.00 19.00 19.00 (-1.00) ADMINISTRATIVE ASSISTANT (+1.00) EXECUTIVE ASSISTANT TO DIRECTOR (U)
LEGAL SERVICES 1.00 1.00 1.00 1.00 (-1.00) LEGAL ADMINISTRATIVE ASSISTANT (U) (+1.00) ADMINISTRATIVE ANALYST II (U)
LIBRARY 15.00 18.00 21.00 23.00 (+2.00) LIBRARY ASSISTANT MAYOR 2.00 2.00 2.00 2.00 (+1.00) ASSISTANT TO MAYOR III (U) (-1.00) EXECUTIVE ASSISTANT TO MAYOR (U)
PARKS 23.00 27.0 0 29.00 29.00 No changes.

POLICE 410.00 4 37.0 0 482.00 486.00 (-4.00) ACCOUNTING TECHNICIAN I (FLEX) (+3.00) ACCOUNTING TECHNICIAN I (FLEX) - POLICE
(+1.00) ACCOUNTING TECHNICIAN II - POLICE
62 City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Summary of Personnel Changes by Department
All Funds (continued)
Department
FY 2022-23
Adopted
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
Notes From 2024-25 Adopted to
2025-26 Proposed
(-1.00) ADMINISTRATIVE ASSISTANT
(+1.00) ADMINISTRATIVE ASSISTANT - POLICE
(-4.00) COMMUNITY SERVICES OFFICER
(-2.00) EXECUTIVE ASSISTANT
(+2.00) EXECUTIVE ASSISTANT - POLICE
(+1.00) MANAGEMENT ANALYST II
(-6.00) POLICE DISPATCHER I (FLEX)
(+6.00) POLICE DISPATCHER II
(+8.00) POLICE OFFICER
(-2.00) POLICE RECORDS TECHNICIAN I (FLEX)
(-1.00) PROPERTY AND EVIDENCE TECHNICIAN I (FLEX)
(+1.00) PROPERTY AND EVIDENCE TECHNICIAN II
(-4.00) SENIOR OFFICE ASSISTANT
(+4.00) SENIOR OFFICE ASSISTANT - POLICE
(+1.00) SERGEANT
PUBLIC WORKS 126.00 136.00 143.00 143.00 No changes.

Total 756.00 825.00 951.00 959.00
63 THIS PAGE INTENTIONALLY LEFT BLANK
64 Citywide Position
Summary
City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Citywide Position Summary
Position
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
ACCOUNTANT II 2 1 1
ACCOUNTANT III - 1 1
ACCOUNTANT II - PAYROLL 1 1 1
ACCOUNTING DIVISION MANAGER (U) 1 1 1
ACCOUNTING TECHNICIAN I (FLEX) 4 4 -
ACCOUNTING TECHNICIAN I (FLEX) - POLICE - - 3
ACCOUNTING TECHNICIAN II 5 3 4
ACCOUNTING TECHNICIAN III 1 5 4
ACCOUNTING TECHNICIAN II - POLICE - - 1
ADMINISTRATIVE ANALYST II (U) - - 1
ADMINISTRATIVE ASSISTANT 8 10 8
ADMINISTRATIVE ASSISTANT - POLICE - - 1
ADMINISTRATIVE ASSISTANT TO CITY COUNCIL (U) 1 1 1
ADMINISTRATIVE ASSISTANT TO THE CITY MANAGER (U) - - 1
ADMINISTRATIVE SERVICES SUPERVISOR 2 2 2

ADMINISTRATIVE SUPERVISOR & EXECUTIVE ASSISTANT TO THE CITY MANAGER (U) 1 1 1
AGENCY DIRECTOR OF ADMINISTRATIVE SERVICES (U) 1 - -
ANIMAL CONTROL OFFICER I (FLEX) 2 6 4
ANIMAL CONTROL OFFICER II 4 - 2
ANIMAL SERVICES MANAGER 1 2 2
ANIMAL SERVICES REPRESENTATIVE 2 4 4
ANIMAL SERVICES SUPERVISOR 3 5 5
ANIMAL SHELTER ATTENDANT 12 20 20
ARBORIST 1 1 1
ASSESSMENT DISTRICT/REAL PROP SPECIALIST 1 1 1
ASSISTANT BUILDING OFFICIAL 1 1 1
ASSISTANT CHIEF OF POLICE 1 1 1
ASSISTANT CITY MANAGER (U) 1 1 1
ASSISTANT LITERACY PROGRAM COORDINATOR - 1 1
ASSISTANT PLANNER (FLEX) 2 2 -
ASSISTANT TO MAYOR III (U) - - 1
ASSISTANT TO THE CITY MANAGER (U) - 2 1
ASSOCIATE PLANNER 4 4 6
AUDITOR l - 1 -
AUDITOR ll - 1 -
BUDGET DIVISION MANAGER (U) 1 1 1
BUILDING INSPECTOR I (FLEX) 2 3 2
BUILDING INSPECTOR II - - 1
BUILDING OFFICIAL (U) 1 1 1
BUSINESS REGISTRATION INSPECTOR 6 6 6
BUSINESS REGISTRATION MANAGER 1 1 1
BUSINESS REGISTRATION REPRESENTATIVE I 2 2 2
BUYER 2 1 1
CAPITAL IMPROVEMENT PROJECT MANAGER - 1 1
CDBG/HOUSING PROGRAM ASSISTANT 1 1 1
CEMETERY CARETAKER 1 1 1
CHIEF DEPUTY CITY CLERK (U) 1 1 1
CHIEF OF POLICE 1 1 1
CITY CLERK (U) 1 1 1
CITY MANAGER (U) 1 1 1
CITY PLANNER (U) 1 1 1
CIVIL ENGINEERING DIVISION MGR. (U) 1 1 1
CODE ENFORCEMENT DIVISION MANAGER (U) 1 1 1
66 City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Citywide Position Summary (continued)
Position
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
CODE ENFORCEMENT OFFICER I (FLEX) 8 8 6
CODE ENFORCEMENT OFFICER II 10 10 12
COMMON COUNCIL 7 7 7
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) COORDINATOR 1 1 1 COMMUNITY DEVELOPMENT TECHNICIAN 4 6 6
COMMUNITY INTERVENTION PROGRAM MANAGER (U) 1 1 1
COMMUNITY RECREATION MANAGER 3 3 3
COMMUNITY RECREATION PROGRAM SUPERVISOR 4 5 5
COMMUNITY SERVICES OFFICER 38 44 40
COMMUNITY SERVICES PROGRAM COORDINATOR 15 20 20
CONSTRUCTION MANAGER 1 1 1
COUNCIL ADMINISTRATIVE SUPERVISOR (U) 1 1 1
CRIME ANALYST 4 4 4
CRIMINAL INVESTIGATION OFFICER 10 10 10
CUSTODIAL SUPERVISOR 1 1 1
CUSTODIAN 8 8 8
CUSTOMER SERVICE REP . (BILINGUAL) 1 1 1
CUSTOMER SERVICE REPRESENTATIVE 3 3 3
DEPUTY CITY CLERK I (U) 2 2 2
DEPUTY CITY MANAGER (U) - 2 1
DEPUTY DIRECTOR OF ANIMAL SERVICES (U) - 1 1
DEPUTY DIRECTOR OF ECONOMIC DEVELOPMENT (U) - 1 1
DEPUTY DIRECTOR OF FINANCE & MANAGEMENT SERVICES (U) - 1 1 DEPUTY DIRECTOR OF FINANCE (U) 1 - -
DEPUTY DIRECTOR OF HOUSING AND HOMELESSNESS (U) 1 1 1
DEPUTY DIRECTOR OF HUMAN RESOURCES & RISK MANAGEMENT (U) - 1 1 DEPUTY DIRECTOR OF HUMAN RESOURCES (U) 1 - -
DEPUTY DIRECTOR OF INFORMATION TECHNOLOGY (U) 1 1 1
DEPUTY DIRECTOR OF OPERATIONS (U) 1 1 1
DEPUTY DIRECTOR OF PARKS/REC/COMM SVCS (U) - 1 1
DEPUTY DIRECTOR OF PUBLIC WORKS/CITY ENGINEER (U) 1 1 1 DETECTIVE/CORPORAL 44 45 45
DIRECTOR OF ANIMAL SERVICES (U) 1 1 1
DIRECTOR OF COMMUNITY DEVEOPMENT AND HOUSING (U) 1 1 1
DIRECTOR OF ECONOMIC DEVELOPMENT (U) - 1 1
DIRECTOR OF FINANCE & MANAGEMENT SERVICES (U) - 1 1
DIRECTOR OF HUMAN RESOURCES & RISK MANAGEMENT (U) - 1 1 DIRECTOR OF HUMAN RESOURCES (U) 1 - -
DIRECTOR OF INFORMATION TECHNOLOGY (U) 1 1 1
DIRECTOR OF PARKS/REC/COMMUNITY SERVICES (U) 1 1 1
DIRECTOR OF PUBLIC WORKS, OPERATIONS AND MAINTENANCE (U) 1 1 1 DISADVANTAGED BUSINESS ENTERPRISE (DBE) SPECIALIST 1 1 1 DIVERSITY, EQUITY & INCLUSION OFFICER (U) 1 1 1
ECONOMIC DEVELOPMENT DIVISION MANAGER (U) 1 1 1
ECONOMIC DEVELOPMENT MANAGER - 3 1
ECONOMIC DEVELOPMENT PROJECT MANAGER 1 1 1
ECONOMIC DEVELOPMENT SPECIALIST 1 1 2
ELECTRICIAN I (FLEX) 1 1 1
ENGINEERING ASSISTANT I (FLEX) 3 - -
ENGINEERING ASSISTANT II 3 6 6
ENGINEERING ASSISTANT III 1 1 1
ENGINEERING ASSOCIATE 1 1 1
ENGINEERING PROJECT MANAGER 1 4 4
ENGINEERING TECHNICIAN 2 3 3
67 City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Citywide Position Summary (continued)
Position
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
ENTERPRISE RESOURCE PLANNING (ERP) PROJECT MANAGER 1 1 1 ENVIRONMENTAL PROGRAMS COORDINATOR 1 1 1
EQUIPMENT MAINTENANCE SUPERVISOR 1 1 1
EQUIPMENT MECHANIC I (FLEX) 1 1 1
EQUIPMENT MECHANIC II 6 6 6
EQUIPMENT SERVICE WORKER 2 2 2
EXECUTIVE ASSISTANT 3 3 1
EXECUTIVE ASSISTANT - POLICE - - 2

EXECUTIVE ASSISTANT TO CITY MANAGER (U) - - -
EXECUTIVE ASSISTANT TO DIRECTOR (U) 9 9 10
EXECUTIVE ASSISTANT TO MAYOR (U) 1 1 -
EXECUTIVE ASSISTANT (U) 1 1 1
FACILITIES & FLEET MAINTENANCE DIVISION MANAGER (U) 1 1 1 FACILITIES MAINTENANCE MECHANIC 4 4 4
FACILITIES MAINTENANCE SUPERVISOR 1 1 1

FLEETS PARTS TECHNICIAN - - -
FOOD SERVICE SUPERVISOR 1 1 1
FORENSICS SPECIALIST I (FLEX) 1 1 1
FORENSICS SPECIALIST II 8 8 8
FORENSICS SUPERVISOR 1 1 1
FORESTRY SUPERVISOR 1 1 1
GIS ADMINISTRATOR 1 1 1
GRANTS ASSISTANT 1 3 3
GRANTS DIVISION MANAGER (U) 1 1 1
GRANTS WRITER 1 1 -
GRANT WRITER - - 1
GROUNDWORKER ARBORIST 2 2 2
HOMELESS OUTREACH COORDINATOR - - 1
HOMELESS OUTREACH SPECIALIST - - 3
HOMELESS SERVICES ASSISTANT - 1 1
HOMELESS SERVICES COORDINATOR 1 1 1
HOMELESS SOLUTIONS MANAGER (U) - 1 1
HOUSING COMPLIANCE SPECIALIST 1 1 1
HOUSING DIVISION MANAGER (U) - 1 1
HUMAN RESOURCES ANALYST I 2 4 4
HUMAN RESOURCES ANALYST II 1 4 4

HUMAN RESOURCES ANALYST TRAINEE - - -

HUMAN RESOURCES GENERALIST - - -
HUMAN RESOURCES TECHNICIAN 4 - -
HVAC MECHANIC 1 1 1
INFORMATION TECHNOLOGY ANALYST II 1 2 2
INFORMATION TECHNOLOGY MANAGER 2 2 2
LAND DEVELOPMENT ENGINEER - 1 1
LANDSCAPE & IRRIGATION INSPECTOR I (FLEX) 1 - -
LANDSCAPE & IRRIGATION INSPECTOR II 3 4 4
LEAD ANIMAL CONTROL OFFICER 1 1 1
LEAD BUILDING INSPECTOR 1 1 1
LEAD CODE ENFORCEMENT OFFICER 2 2 2
LEAD CUSTODIAN 1 1 1
LEAD EQUIPMENT MECHANIC 1 1 1
LEAD MAINTENANCE WORKER 6 6 6
LEAD PARKS CONSTRUCTION & MAINTENANCE WORKER 1 1 1
LEGAL ADMINISTRATIVE ASSISTANT (U) 1 1 -
LEGISLATIVE & GOVERNMENTAL AFFAIRS MANAGER (U) - 1 1
68 City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Citywide Position Summary (continued)
Position
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
LIBRARIAN I (FLEX) 1 1 1
LIBRARIAN II 1 1 1
LIBRARY ASSISTANT - 1 3
LIBRARY CIRCULATION SUPERVISOR 1 1 1
LIBRARY DIRECTOR (U) 1 1 1
LIBRARY NETWORK ADMINISTRATOR 2 1 1
LIBRARY NETWORK TECHNICIAN 2 1 1
LIBRARY PROGRAM COORDINATOR 1 1 1
LIBRARY TECHNICIAN I (FLEX) 2 4 4
LIBRARY TECHNICIAN II 6 6 6
LIEUTENANT 12 12 12
LITERACY PROGRAM COORDINATOR 1 1 1
MAINTENANCE SUPERVISOR 3 3 3
MAINTENANCE WORKER I (FLEX) 26 26 26
MAINTENANCE WORKER II 3 3 3
MAINTENANCE WORKER III 6 6 6
MANAGEMENT ANALYST I (FLEX) 7 8 7
MANAGEMENT ANALYST I (FLEX)(U) 2 - -
MANAGEMENT ANALYST II 1 2 4
MANAGEMENT ANALYST II (U) - 2 2
MARKETING & MEDIA SPECIALIST 1 1 1
MARKETING & PUBLIC RELATIONS SPECIALIST 1 1 1
MAYOR 1 1 1
NEIGHBORHOOD & CUSTOMER SVCS MGR (U) 1 1 1
NETWORK SYSTEMS ADMINISTRATOR 1 1 1
NPDES INSPECTOR I (FLEX) 2 2 2
NPDES INSPECTOR II - 1 1
NPDES MANAGER 1 1 1
OMBUDSPERSON - 1 1
OPERATIONS & MAINTENANCE DIVISION MANAGER (U) 1 1 1
PARKING ENFORCEMENT OFFICER 7 7 7
PARK RANGER - 3 3
PARK RANGER SUPERVISOR - 1 1
PARKS AND LANDSCAPE MAINTENANCE SUPV 1 1 1
PARKS MAINTENANCE WORKER II 2 2 2
PAYROLL SUPERVISOR 1 1 1
PAYROLL TECHNICIAN 1 1 1
PERMIT SERVICES SUPERVISOR 1 1 1
PLANNING AIDE 1 2 2
PLANS EXAMINER I (FLEX) 1 1 1
PLANS EXAMINER II 1 1 1
PLUMBER 1 1 1
POLICE CAPTAIN (U) 3 3 3
POLICE DISPATCHER I (FLEX) 8 13 7
POLICE DISPATCHER II 18 1 6 22
POLICE DISPATCH MANAGER - 1 1
POLICE DISPATCH SUPERVISOR 4 5 5
POLICE FLEET MAINTENANCE EXPEDITOR 1 1 1
POLICE OFFICER 193 205 213
POLICE P&T TECHNICIAN 2 2 2
POLICE RECORDS MANAGER - 1 1
POLICE RECORDS SUPERVISOR 2 3 3
POLICE RECORDS TECHNICIAN I (FLEX) 8 1 6 14
POLICE RECORDS TECHNICIAN II 11 14 14
69 City of San Bernardino, California Proposed FY 2025-2026 Personnel Information
Citywide Position Summary (continued)
Position
FY 2023-24
Adopted
FY 2024-25
Adopted
FY 2025-26
Proposed
POOL MAINTENANCE COORDINATOR 1 1 1
PRINCIPAL ACCOUNTANT - 1 2
PRINCIPAL CIVIL ENGINEER 1 1 1
PRINCIPAL PLANNER (U) 1 1 1
PROCUREMENT CONTRACT SPECIALIST - 1 1
PROJECT MANAGER OF COMMUNITY DEVELOPMENT PROGRAMS (U) 1 1 1 PROPERTY AND EVIDENCE TECHNICIAN I (FLEX) 1 1 -
PROPERTY AND EVIDENCE TECHNICIAN II 1 1 2
PROPERTY & EVIDENCE SUPERVISOR 1 1 1
PUBLIC INFORMATION OFFICER (U) 1 1 1
PUBLIC WORKS INSPECTOR I (FLEX) 1 1 1
PUBLIC WORKS INSPECTOR II 3 3 3
PUBLIC WORKS SAFETY & TRAINING OFFICER 1 1 1
PURCHASING DIVISION MANAGER (U) 1 1 1
RANGE MASTER - 1 1
REAL PROPERTY MANAGER 2 2 2
RECORDS MANAGEMENT SPECIALIST (U) 2 3 3
REGISTERED VETERINARY TECHNICIAN 1 4 4
SENIOR ANIMAL SERVICES REP . 6 13 13
SENIOR ARBORIST 1 1 1
SENIOR CUSTOMER SERVICE REP . 1 1 1
SENIOR CUSTOMER SERVICE REP . (BIL) 4 5 5
SENIOR ECONOMIC DEVELOPMENT MANAGER - - 1
SENIOR GIS ANALYST 1 1 1
SENIOR HUMAN RESOURCES/RISK ANALYST 3 - -
SENIOR HUMAN RESOURCES TECHNICIAN - 1 2
SENIOR INFORMATION TECHNOLOGY ANALYST 2 3 3
SENIOR INFORMATION TECHNOLOGY TECHNICIAN 1 1 1
SENIOR MANAGEMENT ANALYST 4 5 5
SENIOR MANAGEMENT ANALYST (U) 2 1 2
SENIOR NETWORK SYSTEMS ADMINISTRATOR 1 1 1
SENIOR OFFICE ASSISTANT 5 6 1
SENIOR OFFICE ASSISTANT - POLICE - - 4
SENIOR OFFICE ASSISTANT (U) 1 1 -
SENIOR PLANNER 2 3 3
SERGEANT 43 44 45
SHELTER VETERINARIAN 1 2 2
SOLID WASTE FIELD INSPECTOR 1 1 1
STATION MANAGER 1 1 1
SUPERVISING HUMAN RESOURCES ANALYST - 4 4
TECHNOLOGY LIBRARIAN 1 1 1
TRAFFIC ENGINEER 1 1 1
TRAFFIC ENGINEERING ASSOCIATE 2 2 2
TRAFFIC SIGNAL & LIGHTING SUPERVISOR 1 1 1
TRAFFIC SIGNAL TECHNICIAN I (FLEX) 1 1 1
TRAFFIC SIGNAL TECHNICIAN II 2 2 2
TRAFFIC SIGNAL TECHNICIAN III 1 1 1
TREASURY MANAGER 1 1 1
VETERINARY ASSISTANT - 4 4
Grand Total 82 5 9 51 95 9
70 Capital Improvement Program
City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program FY 2026-2030 Five Year Plan Capital Improvement Program - All Projects
Investing in the Future
Project Name Category Ward Status Balance
Contract
Obligated
Remaining
Balance
California Theater Renovation Buildings 1 Construction $ 3,370,431 $ 2,370,431 $ 1,000,000 City Hall Rehabilitation Project Buildings 1 Planning $ 248,532 $ - $ 248,532 Montgomery Ward Service Center Soil Vapor Extraction Buildings 1 Planning $ - $ - $ - Emergency BU Generator for Compressed Natural Gas
Station
Buildings 1 Planning $ 208,072 $ - $ 208,072
Encanto Park, Community Center Improvements (9th
Street)
Buildings 1 Construction $ 3,217,634 $ - $ 3,217,634
Feldheym Central Library Revitalization Buildings 1 Design $ 6,390,862 $ 502,615 $ 5,888,247 Gym Flooring at Rudy Hernandez Community Center Buildings 1 Construction $ 224,333 $ 185,578 $ 38,755 HVAC replacement at Ruben Campos/Nunez Park Buildings 1 Construction $ 392,520 $ 327,100 $ 65,420 Lytle Creek Community Center and Park Renovations Buildings 3 Planning $ 998,787 $ 998,787 Feldheym Improvements Buildings 1 Design $ 516,322 $ - $ 516,322 Makers Room/Computer Room at Feldheym Library Buildings 1 Design $ 129,968 $ - $ 129,968 Navigation Center - SB Hope Campus Buildings 1 Design $ 17,449,671 $ 8,786,089 $ 8,663,582 Animal Shelter Regional Partnership Agreement Buildings 3 Construction $ 2,479,126 $ 1,882,673 $ 596,453 One Stop Permitting Center Buildings 1 Planning $ 798,031 $ - $ 798,031 Police Building HVAC Management System Buildings 1 Construction $ 27,906 $ 17,317 $ 10,589 Police Locker Room Renovation Buildings 1 Design $ 484,870 $ - $ 484,870 Police Shooting Range at Perris Hill Park Buildings 2 Design $ 600,000 $ - $ 600,000 Roosevelt Bowl Rehabilitation Buildings 2 Design $ 943,559 $ 214,260 $ 729,299 Waterman Landfill Vapor Extraction Buildings 3 Planning $ 4,438,546 $ - $ 4,438,546 Villasenor Cameras Buildings 1 Proposed $ - $ - $ -
Amtrack-Metrolink - SBCTA ADA Platform review and
possible Construction Buildings 1 Proposed $ - $ - $ -
California Theater - HVAC Replacement Buildings 1 Proposed $ - $ - $ - Regal Theater - HVAC Replacement Buildings 1 Proposed $ - $ - $ - Villasenor Library - Foundation Surfacing at 5th and Mt Vernon Avenue Buildings 1 Proposed $ - $ - $ -
Rudy Hernandez - Roof Replacement Buildings 1 Proposed $ - $ - $ - City Hall - 201A & B Buildings - Roof Replacement at 201a and 201b Buildings 1 Proposed $ - $ - $ -
5th Street Senior Center - SCE Transformer Pad Buildings 1 Proposed $ - $ - $ - City Hall - 201a & 201b - SCE Transformer Pad Buildings 1 Proposed $ - $ - $ - California Theater - Parking Structure (3 Level) Buildings 1 Proposed $ - $ - $ - City Hall Parking Structure (5 Level) Buildings 1 Proposed $ - $ - $ - Inland Empire 66ers / San Manuel Stadium (by
agreement) Buildings 1 Proposed $ - $ - $ -
Shandin Hills Golf Club - Rehabilitation and Parking lot Design Proposal Buildings 5 Proposed $ - $ - $ -
Encanto Park, Community Center Improvements (9th
Street) Buildings 1 Proposed $ - $ - $ -
Feldheym Painting - Interior and Exterior Buildings 1 Proposed $ - $ - $ - Verdemont Community Center Buildings 5 Proposed $ - $ - $ - Building Total $ 42,919,171 $ 14,286,063 $ 28,633,108
Lytle Creek Park Improvements - Futsal Field Parks & Recreation 3 Construction $ 481,387 $ 386,038 $ 95,349 Nicholson Park, Park Improvements Parks & Recreation 6 Construction $ 3,603,752 $ 2,043,982 $ 1,559,770 Newmark Ball Field(s) Lighting System Installation Parks & Recreation 4 Construction $ 1,639,291 $ 925,524 $ 713,767 Speicher Park Multipurpose Field New Lighting
Installation Parks & Recreation
2 Construction $ 1,077,756 $ 727,871 $ 349,885
Citywide Irrigation System Upgrade Parks & Recreation All Planning $ 250,000 $ - $ 250,000 Pioneer Memorial Cemetery & Seccombe Lake
Improvements: Fence Installation Parks & Recreation
1 Construction $ 240,472 $ - $ 240,472
Hernandez Community Center: Security Fencing Parks & Recreation 1 Planning $ 250,000 $ - $ 250,000 Park Restrooms Program Parks & Recreation All Planning $ 996,925 $ - $ 996,925 Wildwood Park & Encanto Park - Phase 1: Baseball/
Softball fields repair
Parks & Recreation 1, 4 Planning $ 989,663 $ - $ 989,663 72 City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
73 Capital Improvement Program - All Projects
Investing in the Future
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 Funding Source $ - $ - $ - $ - $ - Measure S, Federal Grant Programs
$ - $ - $ - $ - $ - Measure S
$ 250,000 $ - $ - $ - $ - Integrated Waste Management
$ - $ - $ - $ - $ -
Measure S
$ - $ - $ - $ - $ -
CDBG , CV-1, CV-3, Cultural Development Fund
$ - $ - $ - $ - $ - California Library Grant, Library Facilities Fund $ - $ - $ - $ - $ - General Funding, Prop 68 Grant
$ - $ - $ - $ - $ - CDBG
$ - $ - $ - $ - $ - Local Grant, San Manuel(To be moved to O&M) $ - $ - $ - $ - $ - Library Facilities
$ - $ - $ - $ - $ - American Rescue Plan Fund
$ - $ - $ - $ - $ - ARPA, CDBD, Home ARP , Homeless Housing Assistance $ - $ - $ - $ - $ - Federal Grant Programs
$ - $ - $ - $ - $ - Public Use Facilities
$ - $ - $ - $ - $ - Law Enforcement Facilities
$ - $ - $ - $ - $ - Law Enforcement Facilities
$ - $ - $ - $ - $ - Law Enforcement Facilities
$ - $ - $ - $ - $ - Measure S, American Rescue Plan Fund $ - $ - $ - $ - $ - Integrated Waste Management
$ 100,000 $ 125,000 $ - $ - $ - Measure S
$ 50,000 $ 500,000 $ - $ - $ - General Fund
$ 750,000 $ - $ - $ - $ - General Fund
$ 50,000 $ 500,000 $ - $ - $ - Measure S
$ 50,000 $ 250,000 $ - $ - $ - Measure S
$ 400,000 $ 500,000 $ - $ - $ - Measure S
$ 500,000 $ - $ - $ - $ - General Fund
$ 15,000 $ - $ - $ - $ - General Fund
$ 35,000 $ - $ - $ - $ - General Fund
$ 125,000 $ 900,000 $ - $ - $ - Measure S
$ 150,000 $ 1,000,000 $ - $ - $ - Measure S
$ - $ - $ 600,000 $ - $ 1,000,000 General Fund
$ 1,000,000 $ - $ - $ - $ - General Fund
$ - $ 500,000 $ 4,500,000 $ - $ - Cultural Development
$ - $ - $ 200,000 $ - $ - Library Facilities
$ - $ 500,000 $ 1,500,000 $ - $ - Cultural Development
$ 3,475,000 $ 4,775,000 $ 6,800,000 $ - $ 1,000,000
$ - $ - $ - $ - $ - American Rescue Plan Fund, Cultural Development $ - $ - $ - $ - $ - Measure S,American Rescue Plan,CDBG,Liability Insurance Fund $ - $ - $ - $ - $ - Measure S,AB 1600 Parkland And Op
$ - $ - $ - $ - $ - Measure S,AB 1600 Parkland And Op
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program - All Projects
Investing in the Future (continued)
Project Name Category Ward Status Balance
Contract
Obligated
Remaining
Balance
Ruben Campos Community Center Parks & Recreation 1 Planning $ 625,000 $ - $ 625,000 Perris Hills Senior Center Renovation Parks & Recreation 2 Planning $ 396,535 $ - $ 396,535 Bobby Vega Park Improvements Parks & Recreation 1 Planning $ 250,000 $ - $ 250,000 Speicher Park - Skate Park Parks & Recreation 2 Construction $ 652,480 $ 171,436 $ 481,044 Parks Master Plan Study Parks & Recreation All Planning $ 250,739 $ 148,139 $ 102,600 Sal Saavedra Park: Guadalupe field, fence, stands,
reroofing Parks & Recreation
1 Construction $ 105,297 $ 14,388 $ 90,909
Speicher Park Ballfields Improvements: Parking lot,
concession stands, and restrooms (Phase 1) Parks & Recreation 2 Construction $ 5,459,444 $ 3,310,670 $ 2,148,774 Seccombe Lake Park Improvements Parks & Recreation 1 Construction $ 11,309,915 $ 10,179,804 $ 1,130,111 Norton Gym: Facility Upgrades; Public Service Academy: Parks & Recreation 1 Planning $ 30,000 $ - $ 30,000 Norton Park - Pickleball Courts Parks & Recreation 1 Planning $ 1,200,000 $ - $ 1,200,000 Jerry Lewis Swim Center Improvements Parks & Recreation 2 Planning $ 504,586 $ - $ 504,586 Pool Filtration Systems Improvements Parks & Recreation Planning $ 400,000 $ - $ 400,000 Anne Shirrells Park gazebo Parks & Recreation 6 Planning $ 25,000 $ - $ 25,000 Nicholson Park, park Improvements - Phase II Parks & Recreation 1 Design $ 1,000,000 $ 6,400 $ 993,600 Route 66 Park Centennial 3 parks - Nunez, La Plaza,
Gutierrez
Parks & Recreation 1, 6 Planning $ 500,000 $ - $ 500,000 Ball Field Improvements at Encanto Park Parks & Recreation 1 Construction $ 250,000 $ - $ 250,000 Gutierrez Park - SB Grant, Field, Path of Travel and parking lot improve.

Parks & Recreation 6 Planning $ 1,000,000 $ - $ 1,000,000 Delmann Heights Park - Field and Track Phases 1-3 Parks & Recreation 6 Proposed $ - $ - $ - Expansion of Walk Trail - Electric Ave and 40th St Parks & Recreation 4 Proposed $ - $ - $ - Villasenor Library - Parking Lot Surfacing at 5th and Mt Vernon Avenue
Parks & Recreation 1 Proposed $ - $ - $ -
Rowe Library - Parking Lot Surfacing at Mashall Blvd and Sierra Way
Parks & Recreation 7 Proposed $ - $ - $ -
Tom Minor Park -Park Improvements Parks & Recreation 5 Proposed $ - $ - $ - Speicher Park - Baseball Fields - Phase 2 and Phase 3 Parks & Recreation 7 Proposed $ - $ - $ - Guadalupe Phase 2 Parks & Recreation 1 Proposed $ - $ - $ - Speicher Park - Soccer and Multi-Field Parks & Recreation 7 Proposed $ - $ - $ - Parks Total $ 33,488,242 $ 17,914,252 $ 15,573,990
Annual Storm Drain Culvert Repairs Storm Drain All Design $ 1,664,902 $ 10,000 $ 1,654,902 Storm Drain Catch Basin Screen Installation Storm Drain All Planning $ 397,993 $ - $ 397,993 Waterman/Baseline Culvert Storm Drain 1 & 2 Planning $ 135,001 $ - $ 135,001 Sierra Way Storm Drain improvements Storm Drain 4, 7 Design $ 3,790,593 $ 30,847 $ 3,759,746 Mt. Vernon Storm Drain Storm Drain 6 Design $ 6,131,580 $ 7,335 $ 6,124,245 Sierra Way Storm Drain Storm Drain 4, 7 Design $ 2,500,000 $ - $ 2,500,000 Meyers Creek Focused Drainage Study Storm Drain 5 Design $ 77,722 $ 29,173 $ 48,549 Drainage Channel improvement at Cajon Blvd &
Shenandoah Way Storm Drain 6 Planning $ 250,000 $ - $ 250,000 Hill Drive Storm Drain - Acacia to Mayfield Storm Drain 4 Design $ 87,129 $ 72,829 $ 14,300 19th St at Massachusetts Drainage Improvements Storm Drain 6 Design $ 75,930 $ 64,930 $ 11,000 Pleasant Hill Storm Drian Easement and Replace Storm
Drain no Palm Ave Storm Drain 4 Design $ 68,760 $ - $ 68,760 Lynwood - Piedmont - Pepper Storm Drain Storm Drain 4 Design $ 70,260 $ - $ 70,260 Drainage Inlet Repairs and Cross Gutters (Annual)
FY25/26 Storm Drain All Proposed $ - $ - $ -
Lynwood Dr at Arden Storm Drain Easement - Replace
Corrugated Metal Pipe
Storm Drain 4 Proposed $ - $ - $ -
Storm Drain Total $ 15,249,869 $ 215,114 $ 15,034,755
Pavement Rejuvenation at Various Locations (Annual) Streets All Planning $ 2,665,386 $ 1,995 $ 2,663,391 University Parkway Extension - (State Street Extension
Landscape Improvement Ph. 2) Streets 6 Planning $ 1,182,040 $ - $ 1,182,040 Mt. Vernon Ave. Bridge Replacement (SBCTA Lead) Streets 3 Construction $ 2,927,602 $ - $ 2,927,602 40th Street Widening from Electric Ave to Johnson St Streets 4 Design $ 5,762,869 $ - $ 5,762,869 State HWY I-215 and University Parkway Interchange
Improvements Streets 5 & 6 Construction $ 2,993,731 $ - $ 2,993,731 74 City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program - All Projects
Investing in the Future (continued)
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 Funding Source $ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - AB 1600 Parkland And Op
$ - $ - $ - $ - $ - Measure S,AB 1600 Parkland And Op
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - American Rescue Plan,County ARPA
$ - $ - $ - $ - $ - Measure S,County ARPA,Federal Grant,Local Grant,Cultrul DIF $ - $ - $ - $ - $ - American Rescue Plan,Federal Grant Prgrm $ - $ - $ - $ - $ - Cultural Development
$ - $ - $ - $ - $ - Measure S
$ - $ 2,500,000 $ 1,500,000 $ - $ - General Fund,Measure “I” $ - $ - $ - $ - $ - Auquatics DIF
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ 2,000,000 $ - $ - $ - $ - AB 1600 Parkland And Op
$ - $ - $ - $ - $ - CDBG
$ - $ - $ - $ - $ - CDBG, SB County Grant
$ 500,000 $ 2,000,000 $ 600,000 $ 2,200,000 $ - Measure S $ 350,000 $ 1,650,000 $ - $ - $ - Measure S
$ 250,000 $ - $ - $ - $ - Measure S
$ 250,000 $ - $ - $ - $ - Measure S
$ 750,000 $ - $ - $ - $ - Measure S
$ - $ - $ 1,000,000 $ 7,000,000 $ - AB1600 Parkland And Op, Cultural Development $ - $ 500,000 $ 1,000,000 AB1600 Parkland And Op, Cultural Development $ - $ - $ 500,000 $ 1,000,000 $ - AB1600 Parkland And Op, Cultural Development $ 4,100,000 $ 6,650,000 $ 4,600,000 $ 10,200,000 $ -
$ - $ 500,000 $ 500,000 $ 500,000 $ 500,000 Storm Drain Construction $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 Measure S, Storm Drain Construction $ - $ - $ - $ - $ - Storm Drain Construction
$ - $ - $ - $ - $ - Storm Drain Construction
$ - $ - $ - $ - $ - Storm Drain Construction
$ 4,000,000 $ - $ - $ - $ - Measure S, Storm Drain Construction $ - $ - $ - $ - $ - Storm Drain Construction
$ - $ - $ - $ - $ - Storm Drain Construction
$ 1,500,000 $ - $ - $ - $ -
$ 500,000 $ - $ - $ - $ - Measure S, Storm Drain Construction $ 750,000 $ - $ - $ - $ - Measure S, Storm Drain Construction $ 1,000,000 $ - $ - $ - $ - Measure S, Storm Drain Construction $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Measure S $ 250,000 $ - $ - $ - $ -
Measure S
$ 8,350,000 $ 850,000 $ 850,000 $ 850,000 $ 850,000
$ - $ 500,000 $ 500,000 $ 500,000 $ 500,000 Measure I,Measure S $ - $ - $ - $ - $ - Regional Circulation System
$ - $ - $ - $ - $ - Regional Circulation System
$ - $ 2,080,000 $ 1,120,000 $ - $ - Regional Circulation System $ - $ - $ - $ - $ - Measure I
75 City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program - All Projects
Investing in the Future (continued)
Project Name Category Ward Status Balance
Contract
Obligated
Remaining
Balance
Planning Study for Safety and Roads Baseline Streets All Planning $ 249,540 $ - $ 249,540 H St. Widening from Kendall Dr. to 40th St. Streets 4 Design $ 3,893,398 $ - $ 3,893,398 Construct Median on Kendall Ave to “E” St - Curve Streets 4, 5, 7 Design $ 1,914,055 $ - $ 1,914,055 Street Rehabilitation - 21 Locations Streets All Construction $ 1,240,580 $ 4,556 $ 1,236,024 Citywide Pavement Rehabilitation Streets All Planning $ 5,329,390 $ 8,585 $ 5,320,805 Alley Rehabilitation (Clean California Grant) 4th Street Alley Streets 1 Construction $ 115,584 $ 134,450 $ (18,866) Pavement Management Program Streets All Design $ 887,790 $ 708,090 $ 179,700 SB County (lead) Joint Project - 40th Street and other
roads (Arrowhead Farm Area) Streets 4 Construction $ 413,183 $ - $ 413,183 Street Sweeping Signage Program Streets All Planning $ 1,515,448 $ - $ 1,515,448 Cross Street Bridge Bridge Replacement Streets 2 Construction $ 2,603,452 $ 2,134,359 $ 469,093 SB County (Lead) Joint Project Bridges - 4th Avenue and Mountain Drive Streets 5 Design $ 756,250 $ - $ 756,250 ADA Transition Plan/Report (RFP) Streets All Planning $ 1,000,000 $ - $ 1,000,000 State Highway CA-210 at Waterman Avenue (Caltrans
Lead) Streets 7 Construction $ 1,734,663 $ 1,734,663
SB County (Lead) Joint Street Rehabilitation Projects:

Lynwood Dr & Other Roads Streets 4 & 7 Design $ 6,632,500 $ - $ 6,632,500 SB County (Lead) Joint Street Rehabilitation Projects: 3rd St & Other Roads Streets 1 & 2 Design $ - $ -
SB County (Lead) Joint Street Rehabilitation Projects:

Arden Ave & Other Roads Streets
1, 2,
4, 7 Design $ - $ -
SB County (Lead) Joint Street Rehabilitation Projects:

Muscoy & Other Roads Streets 6 Design $ - $ -
SB County (Lead) Joint Street Rehabilitation Projects:

Citrus St & Other Roads Streets
1, 2,
4, 7 Design $ - $ -
SB County (Lead) Joint Street Rehabilitation Project: Old Waterman Canyon Rd Streets 4 Planning $ -
SB County (Lead) Joint Street Rehabilitation Projects: N.

San Bernardino Area Curb Ramps Streets 2 & 7 Design $ - $ - Bridge Management - Master Plan Streets All Planning $ 500,000 $ 500,000 28th Street Traffic Calming Measures Streets 7 Design $ 170,500 $ 170,500 Rialto Ave - Medians at Metrolink Crossing wo Rancho Ave Streets 3 Design $ 70,000 $ 70,000 E St - Medians from Fairway Drive to 10th Street SCAG
HSIP Grant H12-05-035 Streets 1,2,3 Proposed $ - $ - $ - Phase I Pavement Rehabilitation - Street Improvements
at 14 locations Streets All Planning $ 7,143,004 $ 7,143,004 Bridge Repair at various locations (Annual) FY25/26 Streets All Proposed $ - $ - $ - ADA Access Ramps Street Improvements in Various
Locations (Annual) (Ramps) FY25/26 Streets All Proposed $ - $ - $ - Street Improvements (Rehabilitation) City Wide at 50
locations Streets All Planning $ -
City of Highland Joint Project (Caltrans Lead): CA-210 & Victoria Ave Interchange Streets 2 & 4 Design $ -
Street and Storm Drain improvements Victoria Ave from
6th to 3rd St Streets 1 Proposed $ - $ - $ -
City of Rialto Eucalyptus Ave - Rialto Ave to Merril Street Repair City of Rialto Lead Streets 6 Proposed $ - $ - $ - Study Report (PSR) I-215 Fwy & Palm Ave Interchange
Project Streets 5,6 Proposed $ - $ - $ -
Waterman Ave Street Scaping Project Streets 4 Proposed $ - $ - $ - Operational Phased Improvements on I-210 Fwy and Del
Rosa Ave
Streets 4,7 Proposed $ - $ - $ -
Streets Total $ 51,700,964 $ 2,992,035 $ 48,708,930
Traffic Signal Improvements at Various Locations
(Annual) Traffic Controls All Design $ 75,151 $ 50,000 $ 25,151 Traffic Signal Battery Backup Systems (Annual) Traffic Controls All Design $ 59,674 $ 46,351 $ 13,324 Street Light Replacement at Various Locations (Annual) Traffic Controls All Design $ 54,889 $ 39,987 $ 14,902 76 City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program - All Projects
Investing in the Future (continued)
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 Funding Source $ - $ - $ - $ - $ - SS4A Grant, Measure S
$ - $ 1,040,000 $ 1,080,000 $ - $ - Measure I,Regional Circulation System $ - $ - $ - $ - $ - Measure S,Gas Tax
$ - $ - $ - $ - $ - Measure S,Measure I
$ 4,500,000 $ - $ - $ - $ - RMRA-GAS TAX,Measure “I”
$ - $ - $ - $ - $ - Federal Grant Programs
$ - $ - $ - $ - $ - Measure I
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - General Fund
$ - $ - $ - $ - $ - RMRA-GAS TAX,Gas Tax Fund
$ - $ - $ - $ - $ - Measure S,Gas Tax
$ - $ - $ - $ - $ - Measure I
$ - $ - $ - $ - $ - RMRA-GAS TAX,Gas Tax,Measure I
$ - $ - $ - $ 1,889,000 $ - RMRA-GAS TAX,Gas Tax,Measure I $ - $ - $ - $ 1,917,000 $ - RMRA-GAS TAX,Gas Tax,Measure I $ - $ 375,000 $ - $ - $ - RMRA-GAS TAX,Gas Tax,Measure I $ 239,000 $ - $ - $ - $ - RMRA-GAS TAX,Gas Tax,Measure I $ 339,000 $ - $ - $ - $ - Measure I
$ - $ 42,000 $ - $ - $ - RMRA-GAS TAX,Gas Tax,Measure I $ - $ - $ - $ - $ - Measure S
$ 350,000 $ - $ - $ - $ - Measure S,Traffic Safety
$ 300,000 $ - $ - $ - $ - Measure S,Traffic Safety
$ 250,000 $ - $ - $ - $ - Traffic Safety
$ - $ - $ - $ - $ - RMRA,GAS TAX
$ 250,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Trafic Safety $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 Gas Tax $ 20,034,080 $ - $ - $ - $ - Measure S,RMRA,Gas Tax
$ 100,000 $ - $ - $ - $ - Trafic Safety
$ 100,000 $ - $ - $ - $ - Trafic Safety
$ 50,000 $ - $ - $ - $ - Gas Tax
$ 500,000 $ 500,000 $ 500,000 $ - $ - Traffic Safety
$ 100,000 $ 300,000 $ - $ - $ - Measure S
$ 500,000 $ 100,000 $ 1,000,000 $ 500,000 $ -
Traffic Safety
$ 28,112,080 $ 5,537,000 $ 4,800,000 $ 5,406,000 $ 1,100,000 $ 100,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 Local Circulation (DIF), Traffic Safety $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Local Circulation (DIF), Traffic Safety $ 150,000 $ 146,400 $ 146,400 $ 146,400 $ 146,400 Local Circulation (DIF), Traffic Safety 77 City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program - All Projects
Investing in the Future (continued)
Project Name Category Ward Status Balance
Contract
Obligated
Remaining
Balance
Traffic Safety Controls - Hardware Improvements
(Annual)
Traffic Controls All Design $ 100,000 $ 6,440 $ 93,560
Traffic Management Center (TMC) Traffic Controls All Design $ 269,261 $ 269,261 $ - Genevieve Circuit Lighting Traffic Controls 7 Construction $ 373,487 $ 134,478 $ 239,009 Ralston Circuit Lighting Traffic Controls 7 Construction $ 214,307 $ 157,656 $ 56,651 Metrolink Accessibility Improvements Phase 2 ATP Cycle
2 Traffic Controls 1 Construction $ 65,160 $ 65,160
Uncontrolled Crosswalks Evaluation Traffic Controls All Design $ 76,000 $ - $ 76,000 Waterman Ave. and 21st St. Traffic Signal Upgrade Traffic Controls 2 Design $ 60,000 $ - $ 60,000 Mt. Vernon Ave and Rialto Ave Traffic Signal Upgrade Traffic Controls 1, 3 Planning $ 40,000 $ - $ 40,000 Mt. Vernon Ave. and Walnut Ave. Traffic Signal Upgrade Traffic Controls 3 Design $ 15,000 $ - $ 15,000 EECBG Voucher Program - Solar Retrofit 2024 Traffic Controls 1,2,5,7 Construction $ 248,511 $ - $ 248,511 Signing and Striping at Various Locations (Annual)
FY25/26 Traffic Controls All Proposed $ - $ - $ -
Rectangular Flashing Beacons (Annual) FY25/26 Traffic Controls All Proposed $ - $ - $ - Traffic Calming Studies, Design and Traffic Calming
Program (Annual) Traffic Controls All Proposed $ - $ - $ - Traffic Counts, Design and Traffic Reports (Annual) Traffic Controls All Proposed $ - $ - $ - Master Communication - Initial Assessment Traffic Controls All Proposed $ - $ - $ - 5th St and Arrowhead Ave Traffic Signal Modification Traffic Controls 1 Proposed $ - $ - $ - 5th St and Sierra Way Taffic Signal Modifications Traffic Controls 1 Proposed $ - $ - $ - Metal Gates (pipe) @ Mirada Road and Citrus St Traffic Controls 4 Proposed $ - $ - $ - Traffic Signal Design and Construction for Hunts Ln and Harwick Dr
Traffic Controls 3 Proposed $ - $ - $ -
Baseline Smart Corridor Traffic Controls 6,1,2 Proposed $ - $ - $ - Traffic Total $ 1,651,440 $ 704,173 $ 947,267
Total Capital Improvement Plan Budget $ 145,009,686 $ 36,111,637 $ 108,898,049 78 City of San Bernardino, California Proposed FY 2025-2026 Capital Improvement Program
Capital Improvement Program - All Projects
Investing in the Future (continued)
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 Funding Source $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
Local Circulation (DIF), Traffic Safety
$ - $ - $ - $ - $ - Local Circulation (DIF)
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure S
$ - $ - $ - $ - $ - Measure I
$ 100,000 $ - $ - $ - $ - Traffic Safety,Local Circulation $ - $ - $ 661,000 $ - $ - Local Circulation (DIF)
$ - $ - $ - $ - $ - Local Circulation (DIF)
$ - $ - $ - $ 616,000 $ - Local Circulation (DIF)
$ - $ - $ - $ - $ - Federal Grant Programs
$ 420,000 $ 420,000 $ 420,000 $ 420,000 $ 420,000 Traffic Safety, $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Traffic Safety $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Traffic Safety $ 25,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 Traffic Safety $ 200,000 $ 200,000 $ - $ - $ - Traffic Safety
$ 45,000 $ - $ - $ - $ - Traffic Safety
$ 45,000 $ - $ - $ - $ - Traffic Safety
$ 100,000 $ - $ - $ - $ - Traffic Safety
$ 45,000 $ 730,000 $ - $ - $ -
Traffic Safety
$ 100,000 $ 372,367 $ - $ - $ - Traffic Safety,Grant
$ 1,680,000 $ 2,313,767 $ 1,672,400 $ 1,627,400 $ 1,011,400 $ 45,717,080 $ 20,125,767 $ 18,722,400 $ 18,083,400 $ 3,961,400 79