San Bernardino, California

Overview

San Bernardino’s FY 2025-26 budget balances on $317,504,044 in revenues against $352,284,812 in expenditures (computed), with the $34.8 million gap covered by fund-balance uses — $29,328,929 from the General Fund and $5,451,839 from other funds. The General Fund alone takes in $228,192,811 and spends $257,521,740, with $23,775,000 of the difference funding capital projects. Sales tax ($52.1 million) and Measure S ($52.0 million) each provide about 23% of General Fund revenues. Governmental debt falls from $21,166,386 at July 1, 2025 to $20,499,858 at June 30, 2026, and the city sits $335,013,763 under its appropriation limit.

Source: City of San Bernardino City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030.

At a glance — adopted budget FY 2025-26

Source: City of San Bernardino City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030.

All funds, FY 2025-26

General Fund and other funds walks, exactly as the budget states them.

Other funds walk: revenues $87,382,104 + transfer in $1,929,129 = $89,311,233, plus fund-balance uses $5,451,839 = total available $94,763,072; operating expenditures $72,820,992 + CIP expenditures $21,942,080 = $94,763,072, exact.

Source: City of San Bernardino City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030, City Manager’s message and fund summaries.

General Fund, FY 2025-26

General Fund walk, exact: revenues $228,192,811 + fund-balance uses $29,328,929 = total available $257,521,740, spent in full.

Largest named General Fund revenue sources (rounded narrative figures, about $189.8 million combined; the remaining roughly $38.4 million of General Fund revenues is not itemized in the extracted summary):

Source: City of San Bernardino City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030, City Manager’s message.

Capital program and debt

Capital improvement program total $45,717,080: General Fund $23,775,000 + other funds $21,942,080, consistent with the message’s $45.7 million. Governmental-activity debt: balance at July 1, 2025 of $21,166,386 falls to $20,499,858 at June 30, 2026, comprising 2020 pension obligation bonds $19,715,000 + notes payable $1,268,000 − bond discount $483,142, exact. FY 2026 governmental debt service: principal $689,000 + interest $1,424,231. Fiduciary activities: tax allocation bonds fall from $18,952,429 to $14,555,244; total fiduciary from $20,077,429 to $14,555,244. Appropriation limit FY 2025/26 $519,789,306; appropriations subject to the limit $184,775,543; under the limit by $335,013,763, exact.

Source: City of San Bernardino City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030, debt and appropriations sections.

Elected officials

As named in the adopted budget document. Wards are not assigned: ward mapping was ambiguous in the extracted text, so none is asserted. No contact details are shown because none are given in the cited document.

Source: City of San Bernardino City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030, elected officials listing.

Sources & notes

• Only source used: City of San Bernardino, City Manager’s Adopted FY 2025/2026 Operating Budget and CIP 2026-2030 (sanbernardino.gov). City Manager’s Adopted FY 2025-26 Operating Budget and CIP 2026-2030.
• Sum checks: General Fund walk exact ($257,521,740); other funds walk exact ($94,763,072); total revenues exact ($317,504,044); CIP total exact ($45,717,080); governmental debt composition exact ($20,499,858); appropriation-limit headroom exact ($335,013,763).
• What is not claimed: the June 4, 2025 adoption date as book text (it comes from the council proceedings summary in the inventory record); the $5 difference between computed and message total expenditures, disclosed above; any itemization of the remaining roughly $38.4 million of General Fund revenues; council-member wards.
• Jurisdiction palette: no verified San Bernardino palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.

← Back to California