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CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: May 20, 2026
To: Honorable Mayor and City Council Members
From: Tarik Rahmani, Director of Finance & Management Services Department: Finance & Management Services
Subject: Review of Administrative Budget Transfers From January 1, 2026, Through March 31, 2026 (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 January 1, 2026, through March 31, 2026.
City Manager’s Comments:
The City Manager recommends approval.
Executive Summary
Finance & Management Services requests the Mayor and City Council to review and file department to department administrative budget transfers made from January 1, 2026, through March 31, 2026.
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 $107,000 from the Police Department to the Capital Improvement Program (CIP) supports capital improvements associated with the City’s acquisition of a new facility for Police Department operations at the southwest corner of 8th and E Streets. Following Council approval, updated layout plans confirmed the feasibility of establishing a multi- agency fusion center, requiring facility modifications. The scope of work includes construction of an interior wall, HVAC and electrical modifications, space reconfiguration, and installation of access-controlled doors. These improvements are facility-related, non- routine, and provide long-term value, qualifying them as a Capital Improvement Project.
The $107,000 transfer reflects the estimated cost of the identified improvements, while the remaining grant funds will support other fusion center start-up costs.
The transfers of $101,488.17 within the General Fund and $33,829.40 within the Gas Tax Fund from Operations & Maintenance to Public Works reflect a reassignment of budget within each respective fund to align with the department that directly oversees the Public Works Safety & Training Officer position. During the organizational separation of Operations & Maintenance from Public Works, the position and its associated programs were temporarily assigned to Operations & Maintenance; however, the position continues to support Public Works operations. This transfer ensures alignment of personnel costs with the appropriate department while maintaining compliance with the Municipal Code by avoiding any co-mingling or transfer of resources between funds. Aligning the funding with the appropriate department improves budget accuracy, transparency, and operational accountability.
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 Date of
Transfer
Fund From To Amount
02/24/2026 Local Grants (141) Police Capital Improvement Program
$107,000.00
02/24/2026 General Fund (001) Operations &
Maintenance
Public Works $101,488.17
02/24/2026 Gas Tax Fund (126) Operations &
Maintenance
Public Works $33,829.40
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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, review and file all listed administrative budget transfers from January 1, 2026 through March 31, 2026.
Attachments
Attachment 1 Ordinance MC-1568
Ward:
All Wards
Synopsis of Previous Council Actions:
On February 18, 2026, Mayor and City Council received and filed a quarterly administrative budget transfer report from October 1, 2025, through December 31, 2025.
On November 19, 2025, Mayor and City Council received and filed a quarterly administrative budget transfer report from July 1, 2025, through September 30, 2025.
On August 20, 2025, Mayor and City Council received and filed a quarterly administrative budget transfer report from April 1, 2025, through June 30, 2025.
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. 3 3
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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.
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.
CC: Eric Levitt, City Manager