Resolution No. 2025-396
Resolution 2025-396
December 3, 2025
RESOLUTION NO. 2025-396
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
ADOPTING THE CITYWIDE COST ALLOCATION PLAN
(CAP) AND OMB -COMPLIANT INDIRECT COST PLAN
PREPARED BY MATRIX CONSULTING GROUP AND
AUTHORIZING THEIR USE FOR COST RECOVERY AND
INTERAGENCY BILLING.
WHEREAS, the City of San Bernardino engaged Matrix Consulting Group to prepare a Citywide Cost Allocation Plan (CAP) based on the City’s Fiscal Year 2022/ 23 adopted budget, and an OMB-Compliant Indirect Cost Plan based on audited Fiscal Year 2020/21 data; and WHEREAS, these plans identify and allocate the full cost of providing City services, including administrative and support functions such as Finance, Human Resources, City Clerk, City Attorney, City Manager, and Facilities Maintenance, to ensure that all City programs, funds, and external partners contribute their fair share of overhead costs; and WHEREAS, under Title 2, Code of Federal Regulations (CFR) Part 200, local governments may recover indirect costs associated with federally and state- funded programs through a certified cost allocation plan approved by the cognizant federal or state agency; and WHEREAS, adoption of the Citywide Cost Allocation Plan (CAP) and the OMB - Compliant Indirect Cost Plan authorizes the Finance Department to transmit the plan for federal review and certification, and provides the necessary legal authority for the City to recover allowable indirect costs from federal and state grants, intergovernmental agreements, and shared service arrangements, in compliance with all applicable federal, state, and local requirements; and WHEREAS, according to Cal Cities (formerly the League of California Cities), one municipality may not charge another for indirect costs without approval by its legislative body, and such authorization must be granted by City Council resolution; and WHEREAS, approval of these plans aligns with Government Finance Officers Association (GFOA) best practices for full-cost recovery, promoting transparency, accountability, and long-term fiscal stability.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.
SECTION 2. The Mayor and City Council hereby adopt the Citywide Cost Allocation Plan (CAP) prepared by Matrix Consulting Group, based on the City’s Fiscal Year 2022/23 adopted budget.
Resolution No. 2025-396
Resolution 2025-396
December 3, 2025
SECTION 3. The Mayor and City Council hereby adopt the OMB -Compliant Indirect Cost Plan prepared by Matrix Consulting Group, based on the City’s Fiscal Year 2020/21 audited data.
SECTION 4. The City Manager, or designee, are hereby authorized to use these plans for:
recovering indirect costs associated with eligible state and federal grants; allocating administrative overhead costs across City funds and departments; and billing intergovernmental and regional partners for shared services in accordance with adopted cost allocation methodologies.
SECTION 5. The City Manager, or designee, is hereby authorized and directed to review, maintain, and update the Cost Allocation Plan (CAP) and OMB -Compliant Indirect Cost Plan as part of the City’s annual budget adoption process, to ensure that cost allocations refle ct current organizational structure, staffing, and budgetary conditions, and to maintain continued compliance with federal and state requirements.
SECTION 6. The Mayor and City Council finds this Resolution is not subject to the California Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA applies only to projects which have the potential for causing a significant effect on the environment. Where it can be seen with certainty, as in this case, that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA.
SECTION 7. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 8. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested by the City Clerk this 3
rd day of December 2025.
Helen Tran, Mayor
City of San Bernardino
Attest:
Telicia Lopez, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
Resolution No. 2025-396
Resolution 2025-396
December 3, 2025
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Telicia Lopez, CMC, City Clerk, hereby certify that the attached is a true copy of Resolution No. 2025-396, adopted at a regular meeting held on the 3rd day of December 2025 by the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
KNAUS _____ _____ _______ _______
FLORES _____ _____ _______ _______
ORTIZ _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 4 th day of December 2025.
Telicia Lopez, CMC, City Clerk