CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: October 7, 2026
To: Honorable Mayor and City Council Members
From: Darren Goodman, Chief of Police
Department: Police
Subject: Fiscal Year 2025/26 Budget Amendment of $30,000 – State Asset Forfeiture Gang and Drug Special Revenue Fund (All Wards)
Recommendation:
It is recommended that the Mayor and City Council of the City of San Bernardino, California, adopt Resolution No. 2026-167:
1. Authorizing the Director of Finance and Management Services to amend the FY 2025/26 budget for the State Asset Forfeiture Drug and Gang Special Revenue Fund to establish $30,000 in expenditure appropriations; and
2. Authorizing the Director of Finance and Management Services to make any necessary technical adjustments to the FY 2025/26 budget to implement the amendment.
City Manager's Comments
The City Manager recommends approval of the Budget amendment.
Executive Summary
The proposed action amends the FY 2025/26 budget for the State Asset Forfeiture Gang and Drug Special Revenue Fund by $30,000, establishing the appropriation for an approved expenditure incurred during the fiscal year. The amendment will bring the adopted budget into alignment with actual fiscal activity in the fund.
The amendment will be funded entirely from available resources within the restricted special revenue fund and will have no impact on the General Fund.
Background
The City maintains the State Asset Forfeiture Gang and Drug Special Revenue Fund within the Police Department’s budget for funds received pursuant to California Health and Safety Code Section 11489(b)(2)(A)(i). These funds are restricted for programs designed to combat drug abuse and divert gang activity.
Prior to expenditure, requests for the use of funds are submitted to the San Bernardino County Asset Forfeiture Panel for review and approval. For FY 2025/26, the Panel approved the Police Department’s request to disburse $30,000 for the Police Impact Youth Mentorship and Police Activities League (PAL) programs through the San Bernardino Police Foundation.
At the time the request was approved, there was no expenditure appropriation that had been established in the FY 2025/26 budget for the program. However, the City confirmed that sufficient resources were available in the special revenue fund, and the Department received authorization from the Finance Department to proceed with the expenditure. The $30,000 was subsequently disbursed to the San Bernardino Police Foundation during FY 2025/26.
Discussion
A budget amendment was intended to be brought forward during FY 2025/26 mid-year budget review to establish the corresponding expenditure appropriation; however, the amendment was not brought forward at that time.
As a result, the $30,000 expenditure was recorded without a corresponding expenditure appropriation. The proposed amendment will establish the necessary $30,000 expenditure appropriation and align the FY 2025/26 adopted budget with the actual expenditure incurred.
Approval of the proposed amendment will have no impact on the General Fund. The amendment will be funded entirely from available resources in the State Asset Forfeiture Gang and Drug Special Revenue Fund.
2021-2025 Strategic Targets and Goals
This action aligns with the following:
Key Target Goal #1: Improved Operational and Financial Capacity. This action ensures that the City’s adopted budget accurately reflects actual fiscal activity and that expenditures from restricted revenue funds are appropriately budgeted and accounted for.
Fiscal Impact
There is no impact to the General Fund. The amendment increases expenditure appropriations in the State Asset Forfeiture Gang and Drug Special Revenue Fund by $30,000 and will be funded entirely from available resources within the restricted special revenue fund.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California, adopt Resolution No. 2026-167:
1. Authorizing the Director of Finance and Management Services to amend the FY 2025/26 budget for the State Asset Forfeiture Drug and Gang Special Revenue Fund to establish $30,000 in expenditure appropriations; and
2. Authorizing the Director of Finance and Management Services to make any necessary technical adjustments to the FY 2025/26 budget to implement the amendment.
Attachments
Attachment 1 – Resolution No. 2026-167 State Asset Forfeiture Gang and Drug Fund FY 2025-26 Budget Amendment
Attachment 2 – FY 2025-26 Asset Forfeiture Gang and Drug Prevention – Disbursement Approval
Ward:
All Wards
Synopsis of Previous Council Actions:
N/A
CC
Eric Levitt, City Manager