San Bernardino Municipal Code Ch. 3.05 Budget Transfers

Following approval of the final budget by the Mayor and City Council, the following types of budget transfer may be made administratively (without action by the Mayor and City Council) shall be approved or disapproved according to established finance policies and procedures and on forms approved by the Department of Finance and Management Services. Only those types of transfers listed in this section may be made administratively.

(A) Budget transfers within a department’s operating (non-personnel salary or benefits) budget may be made with the approval of the Budget Division.

(B) Budget transfers including allocations within the department’s personnel (salary or benefits) budget may made be with the approval of the Budget Division, Position Control and the Director of Finance and Management Services.

(C) Budget transfers between departments within the same fund may be made with the approval of the director of each department, the Budget Division and the Director of Finance and Management Services.

(D) Budget transfers within a department must not increase the department’s budget.

(E) Budget transfers between departments in the same fund will increase or decrease individual department budgets but shall not increase the fund budget.

(F) Any cumulative amount of more than $5,000 transferred between departments in a 12-month period shall be reported to the Mayor and City Council during the regular quarterly report.

(Ord. MC-986, passed 12-11-1996; Ord. MC-1568, passed 5-4-2022; Ord. MC-1625, passed 2-21-2024)

The authority of § 3.05.010 does not include transfers into or out of funds, the use of which is restricted by law.

(Ord. MC-986, passed 12-11-1996; Ord. MC-1568, passed 5-4-2022)

The authority of § 3.05.010 does not restrict the discretion of elected officials who may transfer or allocate funds within their departments as they see fit, with notice to the Director of Finance and Management Services.

(Ord. MC-986, passed 12-11-1996; Ord. MC-1568, passed 5-4-2022; Ord. MC-1625, passed 2-21-2024)

Any other budget transfers must be approved by the Mayor and City Council.

(Ord. MC-986, passed 12-11-1996; Ord. MC-1568, passed 5-4-2022)

It shall be unlawful for the City Manager and/or the Director of Finance and Management Services or anyone under the City Manager’s or Director of Finance and Management Services’ direction and/or control to transfer restricted funds, as defined by law or as shall be defined by resolution of the Mayor and City Council, to any other fund without authorization of the Mayor and City Council or to pay any bill, invoice or charges from any restricted fund when said bill, invoice or charges are not appropriate to be paid from any such restricted fund without said approval.

(Ord. MC-986, passed 12-11-1996; Ord. MC-1568, passed 5-4-2022; Ord. MC-1625, passed 2-21-2024)