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CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: August 20, 2025
To: Honorable Mayor and City Council Members
From: C. Jeannie Fortune, Interim Director of Finance & Management Services; Eric Levitt, City Manager
Department: Finance & Management Services
Subject: Review of Administrative Budget Transfers From April 1, 2025, Through June 30, 2025 (All Wards)
Recommendation:
It is recommended that the Mayor and City Council of the City of San Bernardino, California, receive and file all listed administrative budget transfers from April 1, 2025, through June 30, 2025.
Executive Summary
Finance & Management Services requests the Mayor and City Council to review and file department to department, administrative budget transfers made from April 1, 2025, through June 30, 2025.
Background
On May 4, 2022, the Mayor and City Council adopted Ordinance No. MC-1568 which amended Section 3.05.010 in the Municipal Code regarding budget transfers. Specifically, the amendment to the ordinance nullified the not-to-exceed amount of $25,000 per budget transfer; authorized the Director of Finance & Management Services to approve budget transfers within a department’s personnel budget into their operating budget; authorized the Director of Finance & Management Services to approve department to department budget transfers; established that budget transfers will not increase or decrease a department’s approved budget, nor will it increase or decrease the approved fund budget without council approval; and stated that any cumulative amount of more than $5,000 transferred between departments in a 12-month period must be reported to the Mayor and City Council during the regular Quarterly Report.
Discussion
Budget transfers are requests received by Finance & Management Services from departments to move funds from one account to another after the adoption of the original budget. Transfers occur when a department needs to correct its originally adopted budget 2 8
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or move funds to accommodate a change in the department’s planned expenditures.
When processing budget transfers, Finance & Management Services verifies that the transfer properly allocates resources based on the strategic objectives and goals set forth by the Mayor and City Council and reflects the priorities of the community.
The table below provides a list of the administrative transfers that have been processed.
Date of
Transfer From To Amount
5/20/2025 City Manager’s Office Finance &
Management
Services
$136,211.87
5/27/2025 City Manager’s Office Economic
Development
$22,698.00
5/29/2025 Capital Improvement
Program
Public Works –
O&M Division
$998,787.09
The transfer of $136,211.87 from the City Manager’s Office to Finance & Management Services reallocates the budget for the Auditor II position. The Auditor II position was reclassified to a Principal Accountant in support of departmental restructuring and realignment with operational priorities. This reclassification reflects the evolving needs of the Finance & Management Services department and aligns with the strategic goal of strengthening internal financial oversight. The Principal Accountant will provide increased capacity for financial reporting, audit preparation, and internal controls, supporting the City's broader objective of enhancing fiscal accountability and operational efficiency.
The transfer of $22,698.00 from the City Manager’s Office to Economic Development serves as the City’s required matching contribution for the Love Your Block Grant. While the project originally designated $18,000.00 in grant funding for resident-led community improvement initiatives, a total of $40,698.00 was needed to support all eligible and submitted projects. The City Manager’s Office committed the remaining $22,698.00 through departmental savings to ensure all qualifying applicants could be funded. This transfer will fulfill the match requirement and ensure the necessary resources are allocated to each approved project.
The transfer of $998,787.09 from the Capital Improvement Program to Public Works reallocates grant funds for the Lytle Creek Park project. Upon further evaluation, the scope of work was determined to align more closely with ongoing maintenance activities rather than capital improvements. As a result, the funding was transferred to the Operations & Maintenance Division, allowing the department to directly manage the funds. This reallocation provides greater flexibility to support a more dynamic and responsive maintenance strategy.
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2021-2025 Strategic Targets and Goals
Authorization of this file and receive item aligns with three of the adopted 2021-2025 Key Strategic Targets and Goals. Finance & Management Services reporting on departmental administrative budget transfers completed within the quarter that meet the requirements of the Mayor and City Council helps Improved Operational & Financial Capacity by effectively creating a framework for spending decisions. Administering budget transfers meets the Focused, Aligned Leadership and Unified Community goal by developing and implementing a community engagement plan where the community and staff actively adapt to ensure needs of the community are fulfilled. Improved Quality of Life is met by ensuring that service levels are funded proactively to integrate customer-service orientation and metrics into all City operations.
Fiscal Impact
There is no General Fund impact to the City.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California, receive and file all listed administrative budget transfers from April 1, 2025, through June 30, 2025.
Attachments
Attachment 1 - Ordinance MC-1568
Ward:
All Wards
Synopsis of Previous Council Actions:
On May 21, 2025, Mayor and City Council received and filed a quarterly administrative budget transfer report from January 1, 2025, through March 31, 2025.
On February 19, 2025, Mayor and City Council received and filed a quarterly administrative budget transfer report from October 1, 2024, through December 31, 2024.
On November 6, 2024, Mayor and City Council received and filed two separate quarterly administrative budget transfer reports from April 1, 2024, through June 30, 2024, and July 1, 2024, through September 30, 2024.
On August 7, 2024, Mayor and City Council received and filed a quarterly administrative budget transfer report from Jan 1, 2024, through March 31, 2024.
On March 6, 2024, Mayor and City Council received and filed a quarterly administrative budget transfer report from July 1, 2023, through December 31, 2023.
On July 19, 2023, Mayor and City Council received and filed a quarterly administrative budget transfer report from April 1, 2023, through June 30, 2023. 2 8
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On January 18, 2023, Mayor and City Council received and filed a quarterly administrative budget transfer report from July 1, 2022, through December 15, 2022.
On August 17, 2022, Mayor and City Council received and filed a quarterly administrative budget transfer report from April 5, 2022, through June 30, 2022.
On May 4, 2022, Mayor and City Council adopted Ordinance No. MC-1568, amending section 3.05 on the Municipal Code.
On December 1, 2021, Mayor and City Council heard the FY 2021/22 1st Quarter Report; Adopted Resolution No. 2021-289 amending the City of San Bernardino’s FY 2021/22 Operating Budget; and introduced, read by title only, and waived further reading of Ordinance No. MC-1568, amending section 3.05 of the Municipal Code pertaining to budget transfers.