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CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: November 19, 2025
To: Honorable Mayor and City Council Members
From: Jeannie Fortune, Interim Director of Finance & Management Services
Department: Finance & Management Services
Subject: Review of Administrative Budget Transfers From July 1, 2025 Through September 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 July 1, 2025 through September 30, 2025.
City Manager's Comments
The City Manager recommends approval.
Executive Summary
Budget transfers are requests made by departments to reallocate funds between accounts after the adoption of the annual budget. These transfers are typically initiated to correct original budget allocations or to accommodate changes in expenditures. Any cumulative transfer exceeding $5,000 between departments within a 12-month period is reported to the Mayor and City Council as part of this Quarterly Budget Transfer Report.
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.
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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 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.
The transfer of $660,000 from the City Manager’s Office to Legal Services was to reallocate funds for pending invoices related to outside legal services. This transfer ensures sufficient budget is available to meet current and anticipated legal expenses associated with ongoing cases and contractual obligations. The reallocation promotes accurate expense tracking and upholds compliance with the City’s budgetary requirements by aligning expenditures with the appropriate department and account structure.
The transfer of $126,251.93 from Operations & Maintenance to Parks Recreation & Community Services was to properly realign funding for the Cemetery Program. When the Operations & Maintenance Department was established as a standalone department, the program’s budget was reassigned from Parks Recreation & Community Services to Operations & Maintenance, to reflect its operational oversight at that time. After internal review from both departments, financial responsibility for the Cemetery Program has been partially realigned to the Parks Recreation & Community Services Department, which will oversee specific maintenance activities and related service functions. This adjustment ensures that program expenditures, personnel costs, and contractual obligations are accurately reflected within the appropriate departments, thereby strengthening transparency, improving financial reporting integrity, and maintaining alignment with the City’s adopted budgetary and organizational framework.
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 Date of
Transfer
Fund From To Amount
6/30/2025 General Fund
(001)
City Manager’s Office Legal Services $660,000.00
9/2/2025 General Fund
(001)
Operations &
Maintenance
Parks Recreation &
Community Services
$126,251.93
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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 July 1, 2025 through September 30, 2025.
Attachments
Attachment 1 Ordinance MC-1568
Ward:
All Wards
Synopsis of Previous Council Actions:
August 20, 2025 Mayor and City Council received and filed a quarterly administrative budget transfer report from April 1, 2025, through June 30, 2025.
May 21, 2025 Mayor and City Council received and filed a quarterly administrative budget transfer report from January 1, 2025, through March 31, 2025.
February 19, 2025 Mayor and City Council received and filed a quarterly administrative budget transfer report from October 1, 2024 through December 31, 2024.
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.
August 7, 2024 Mayor and City Council received and filed a quarterly administrative budget transfer report from Jan 1, 2024 through March 31, 2024.
March 6, 2024 Mayor and City Council received and filed a quarterly administrative budget transfer report from July 1, 2023 through December 31, 2023.
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July 19, 2023 Mayor and City Council received and filed a quarterly administrative budget transfer report from April 1, 2023 through June 30, 2023.
January 18, 2023 Mayor and City Council received and filed a quarterly administrative budget transfer report from July 1, 2022 through December 15, 2022.
August 17, 2022 Mayor and City Council received and filed a quarterly administrative budget transfer report from April 5, 2022 through June 30, 2022.
May 4, 2022 Mayor and City Council adopted Ordinance No. MC-1568, amending section 3.05 on the Municipal Code.
December 1, 2021 Mayor and City Council heard the FY 2021/22 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.
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CC Eric Levitt, City Manager