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CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: February 18, 2026
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 October 1, 2025, Through December 31, 2025 (All
Wards)
Recommendation:
It is recommended that the Mayor and City Council of the City of San Bernardino, California, review and file all listed administrative budget transfers from October 1, 2025, through December 31, 2025.
City Manager’s Comments:
The City Manager recommends approval of the budget transfer.
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 2 1
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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 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 $250,000 transfer from Capital Improvement Projects to Community Development & Housing corrects an initial misallocation of funds for the El Sol Project, which was inadvertently placed in the Capital Improvement Program when the budget was appropriated in August 2024. Community Development & Housing identified this error during its budget reconciliation, and the funds have since been transferred to ensure proper departmental alignment. While the project involves infrastructure improvements, it is not implemented by the City’s Public Works Department. Instead, the funds are managed and monitored by the Housing and Homelessness Division within the Community Development & Housing Department and are passed through to the nonprofit El Sol to support Phase One improvements to its community center and the development of the El Sol Park and Learning Center, with potential support in Phase Two. 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.
Date of
Transfer
Fund From To Amount
10/09/2025 Community
Development
Block Grant (119)
Capital Improvement
Projects
Community
Development &
Housing
$250,000.00
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Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California, review and file all listed administrative budget transfers from October 1, 2025 through December 31, 2025.
Attachments
Attachment 1 Ordinance MC-1568
Ward:
All Wards
Synopsis of Previous Council Actions:
November 19, 2025 Mayor and City Council received and filed a quarterly administrative budget transfer report from July 1, 2025, through September 30, 2025.
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.
July 19, 2023 Mayor and City Council received and filed a quarterly administrative budget transfer report from April 1, 2023 through June 30, 2023.
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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.
CC: Eric Levitt, City Manager