San Bernardino Measure S oversight committee reviews year‑end finances, capital projects and homelessness spending

The Measure S Citizen Oversight Committee met and reviewed the fiscal year 2023–24 year‑end results, capital improvement program status and near‑term budget prospects, hearing that revenues came in ahead of earlier estimates but that carryover and reserve balances have grown while some program spending lagged.

Committee members were presented with the finance department’s year‑end accounting for the general fund and Measure S revenues and expenditures. Finance staff reported a fiscal‑year revenue total in the low‑to‑mid $232 million range for the general fund, with expenditures of roughly $202.1 million for FY 2023–24 and an approximate $29 million year‑end increase in fund balance. Staff said Measure S net revenues accounted for about $51 million in receipts for the year and roughly $40 million in Measure S‑eligible expenditures, leaving a multi‑million dollar carryover.

Why it matters: Measure S is a voter‑approved local sales tax intended to preserve city services and fund public‑safety, parks, cleanliness and programs for youth, seniors and people experiencing homelessness. Oversight committee members said they want clearer, program‑level reporting to confirm Measure S money supports the measure’s stated priorities rather than being accumulated as unrestricted reserves or held for one‑time capital obligations.

Finance presentation and the outlook

Finance staff told the committee they had revised revenue projections downward for FY 2024–25 and FY 2025–26 after midyear updates and consultant analysis. The committee was shown a conservative FY 2025–26 projection of approximately $222 million in general fund revenues (including a revised Measure S sales tax forecast down from the originally adopted amount), and staff said the adopted budget uses fund balance — including a council‑approved $31.2 million allocation — to advance capital infrastructure projects while preserving reserves.

To balance the adopted FY 2025–26 budget, staff said departments were asked to submit roughly 5% reductions (estimated to yield about $10–11 million) and the administration proposed a six‑month hiring deferral across about 150 vacancies to realize roughly $8 million in savings. Staff emphasized that most of the year‑end carryover resulted from salary savings and the timing of capital projects, which frequently span multiple fiscal years.

Committee concerns about program delivery and homelessness spending

Members repeatedly asked why Measure S carryover had grown instead of being spent on visible community programs. Commissioners said residents want to see money returned to the community through after‑school programs, park maintenance and homelessness services.

Committee members were told that many homelessness programs are funded through separate state and federal grants and that the general fund presentation did not include all homelessness‑specific grants. Staff agreed to request and schedule a presentation from the Community Development Department to explain which homelessness grants and programs are funded outside the Measure S general fund reporting and how those funds interact with Measure S‑supported programs.

Park rangers, quality‑of‑life team and nonprofit contracting

Committee members asked about the park ranger program and the “quality of life” outreach team. Staff said the park ranger function was transferred to the Police Department and that some park‑safety coverage is provided through the existing Redwood Security contract. The quality‑of‑life team — described as a cross‑agency effort to offer outreach and services to people experiencing homelessness — was reported to be funded and included in the approved budget; staff invited the Police Department to present details at a future quarterly meeting.

Capital projects update and program timing

Principal Civil Engineer Eddie Mendez (Public Works) summarized the capital delivery process and current Measure S capital projects. He said projects move through planning, design and construction phases, a sequence that commonly spans one to four years and explains why capital expenditures often lag budgets in a given fiscal year. Key projects described as underway or near completion included the California Theatre renovation, animal shelter renovations, recent park playground and ball‑field improvements, pavement management work and the Mount Vernon bridge replacement (on track for completion in August). Mendez noted that the pavement program will combine Measure S funding with other transportation funds to address about 50 street segments identified in an inventory and assessment program.

Committee requests and next steps

The oversight committee asked for multiple follow‑up items and presentations to increase program transparency: a Community Development briefing on homelessness grants and programs; a Police Department presentation on the park ranger and quality‑of‑life teams; a parks‑department breakdown of after‑school and youth programming supported by Measure S; an economic‑development update showing how Measure S funds support business attraction and neighborhood safety programs; and a detailed list of capital projects included in the adopted CIP and the proposed funding sources. Staff agreed to provide those materials at upcoming meetings.

Formal actions taken

The committee approved the consent calendar (minutes from the prior meeting) on a motion by Commissioner Daley, seconded by Commissioner Baxter; the chair announced the motion passed. The committee later adjourned on a motion recorded as moved by Commissioner David and seconded by Mark Bailey.

What’s next

Staff said the committee’s next scheduled meeting is in September, and several commissioners urged that the requested departmental presentations be scheduled in the coming months so members can review program‑level expenditures and assess whether Measure S funds are being deployed in line with voter intent. The committee also discussed preparing a written letter or recommendations to the City Council after it receives the requested briefings.

Quotes

"Hi. I'm Francesca Villarreal. I am Native American on my father's side, Old Sage and Quapaw tribes, and I am a proud immigrant," Commissioner Francesca Villarreal said in introducing herself after being seated as a new commissioner.

"The entire process typically takes around 1 to 4 years," Principal Civil Engineer Eddie Mendez said describing the planning, design and construction sequence for capital projects.

Ending

The committee’s requests mirror recurring community concerns: members asked for clearer reporting that ties Measure S receipts to discrete programs and for departments to explain how grant, general‑fund and Measure S dollars combine to support homelessness outreach, park safety and youth services. Staff committed to scheduling the requested department briefings and to providing a project‑level CIP list from the adopted budget for the committee to review.