*5-ò / 3 Ç (O-2026-135) ORDINANCE NUMBER 0- 22116 (NEW SERIES) DATE OFFINAL PASSAGE JUN 23 2026 AN ORDINANCE OF THE COUNCIL OF THE CITY OF SAN DIEGO ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2027 AND APPROPRIATING THE NECESSARY MONEY TO OPERATE THE CITY OF SAN DIEGO FOR FISCAL YEAR 2027. RECITALS The Council of the City of San Diego (Council) adopts this Ordinance based on the following: A. San Diego City Charter (Charter)

section 69 requires that the form, arrangement, and itemization ofthe Appropriation Ordinance be determined and prescribed by the Chief Financial Officer and the City Attorney. B. In accordance with Charter sections 69, and 290, the annual Salary Ordinance and the adopted budget are controlling documents for the preparation of the Appropriation Ordinance. C. On April 1 4,2026, San Diego Ordinance O-22098 (Salary Ordinance), was introduced by the Council, approved by the Mayor pursuant to Charter

section 290 on April 1 7, 2026, and passed by the Council on May 1 9, 2026. On June 1 6,2026, San Diego Ordinance O- 2026-1 40 amending certain sections of the Salary Ordinance was introduced and, if approved by the Mayor and passed by the Council, will take effect for Fiscal Year 2027. D. On June 9,2026, the Council adopted San Diego Resolution R-31 6821 (Budget Resolution) approving the Mayor's Proposed Fiscal Year 2027 Budget, including the May Revise, various recommendations in the IBA's Fiscal Year 2027 Budget Report, and certain additional changes made by the Council, as set forth in the Budget Resolution (Fiscal Year 2027 Adopted Budget). Page 1 of 22

(O-2026-135) E. The O ffice of the City Attorney has drafted this Ordinance based on the information provided by City staff, with the understanding that this information is complete, true, and accurate. ACTION ITEMS Be it ordained by the Council of the City of San Diego:

Section 1. The Fiscal Year 2027 Adopted Budget is adopted as the "Annual Budget" for the expense of conducting the affairs of the City of San Diego (City) for the fiscal year commencing July 1 ,2026, and ending June 30,2027 (FY 2027).

Section 2. There is hereby appropriated for expenditure out of the funds of the City for municipal purposes the amounts set forth in Attachment I, and in the approved Capital Improvements Program (CIP) Budget, which defines the legal levels at which the Chief Financial Officer (CFO), as designee of the Mayor, shall control operational and capital project spending. A. GENERAL FUND 1.

The CFO is authorized to appropriate and expend interest earnings and/or original issue premium generated from the issuance and/or administration of Tax and Revenue Anticipation Notes, if issued, for the purpose of funding expenditures related to their issuance, including interest costs. 2. The provisions in San Diego Municipal Code

section 22.0228 Preparation of Annual Budget; Library Appropriation (Library Ordinance) restricting funding are hereby waived. 3. The CFO is authorized to transfer appropriations for costs avoided in one department by a mutual agreement to incur them in another department, Page 2 of 22 .

(O-2026-1 35) except for Police. Any transfer of appropriations for costs avoided to or from another department for Police, is subject to Council authorization. 4. The CFO is authorized to increase and/or decrease revenue and expenditure appropriations for the purpose of implementing Charter or Council Policy approved programs: • Business Incentive Program (Council Policy 900-1 2) • Small Business Enhancement Program (Council Policy 900-1 5) • Storefront Improvement Program (Council Policy 900-1 7), and • Mission Bay and Regional Park Improvements (Charter

section 55.2b). 5. The CFO is authorized to increase and/or decrease revenue and expenditure appropriations for the purpose of implementing Council approved Community Parking District Policy (Council Policy 1 00-18). The CFO is authorized to transfer funds from Community Parking District Funds to the General Fund, and to appropriate and expend those funds for the purpose of implementing Council approved Community Parking District Plans in accordance with the Community Parking District Policy (Council Policy 1 00-1 8). 6.

The CFO is authorized to increase revenue and expenditure appropriations for the purpose of paying unanticipated Property Tax Administration fees to the County of San Diego. 7. Council Community Projects, Programs and Services: (a)Council Community Projects, Programs and Services funds shall be administered in accordance with Council Policy 1 00-06. Page 3 of 22

(O-2026-1 35) (b)Upon written direction from the Councilmember, the CFO is authorized to transfer and appropriate funds from that Councilmember's Community Projects, Programs and Services account to other General Fund departments, Non General Funds, and/or existing capital improvement projects to supplement the project, program, or service identified by the Councilmember. (c)Upon written direction from the Councilmember, the CFO is authorized to transfer excess non-personnel appropriations from the administration of that Councilmember's office to the Councilmember's Community Projects, Programs and Services account. 8.

Upon written direction from the Councilmember, the CFO is authorized to transfer funds from EDCO Community Fund (Fund No. 700042) to the General Fund and to appropriate and expend those funds for the purpose that fund was created which is to enhance community activities (Parks and Recreation and Library) in neighborhoods near the EDCO Transfer Station. 9.

The CFO is authorized to modify revenue and expenditure appropriations for the purpose of transferring funds to Civic San Diego in accordance with any approved adjustments to the Annual Budget for the City of San Diego, solely in its capacity as the designated successor agency to the former Redevelopment Agency (Successor Agency). Page 4 of 22

(O-2026-135) 1 0.Per Charter

section 270(

h) the Mayor or his designee shall appear before the Council to provide a detailed report of Police Overtime expenditures and plan for expenditure of budget balance in accordance with the Mid- Year Budget Amendment ordinance or sooner. 11. Per Charter

section 270(

h) the Mayor or his designee shall appear before the Council to provide a detailed report ofNeighborhood Policing expenditures and plan for expenditure of budget balance in accordance with the Mid-Year Budget Amendment ordinance or sooner. 1 2.The CFO is authorized to appropriate and expend Police funds on contracts associated with Smart Streetlights and Automated License Plate Readers contingent upon the Council conducting a review of the 2025 Annual Surveillance Report and granting approval for continued use ofthe technology via the City's Surveillance Use Policy. B. SPECIAL REVENUE FUNDS 1 .

Transient Occupancy Tax Funds (Fund Nos. 200205,200807,200808, 200824): (a)The provisions of Council Policy 1 00-03 (Transient Occupancy Tax), for specific activities funded by this Ordinance, are deemed and declared to be complied with by the adoption of this Ordinance for the Transient Occupancy Tax Fund Œund No. 200205). (b)The Mayor or his designee is hereby authorized to execute appropriate agreements for the conduct of activities associated with the allocations for FY 2027 for the Transient Occupancy Tax Fund Page 5 of 22

(O-2026-1 35) (Fund No. 200205).

It is the intent of the Council that the Transient Occupancy Tax Fund appropriations be expended in accordance with Council Policy 1 00-03. (c)The Mayor or his designee is hereby authorized to appropriate and expend unanticipated revenue and/or fund balance for the purpose of transferring funds in the TOT Homelessness Fund Fund No. 200807) to support budgeted General Fund homelessness services and programs, TOT Street Repair Fund (Fund No. 200808) to support street repairs, and TOT Convention Center Fund (Fund No. 200824) to support convention center expansion, modernization, promotion, and operations in accordance with City Ordinance No.

O-21143 and Resolution No. R-313485. 2. Public Arts Ordinance Fund Œund No. 200002): (a)The CFO is authorized to transfer, appropriate, and expend Arts, Culture, & Community Festivals funds between the Transient Occupancy Tax (TOT) Fund and the Public Arts Ordinance Fund, in accordance with the budget. (b)The CFO is authorized to appropriate and expend unbudgeted revenues or fund balance in the Public Arts Ordinance Fund to support public art and civic enhancement-related programs, projects, administration costs and activities in accordance with San Diego Municipal Code

section 26.0701. 3. Environmental Growth Funds (Fund Nos. 200109,200110,200111 ): Page 6 of 22

(O-2026-135) (a)It is the intent of the Council that the Environmental Growth Fund(

s) appropriations are to be expended for those purposes described in Charter

section 1 03.la. The provisions in San Diego Municipal Code

section 63.30 are hereby waived. (b)Any monies deposited in the Environmental Growth Fund(

s) in excess of estimated revenue as described in Charter

section 103.1 a and any carryover monies from the previous fiscal year are hereby appropriated for the purpose for which the Environmental Growth Fund was created and may be expended only by Council resolution. The Council may, from time-to-time, for purposes of augmenting specified programs, elect to allocate additional monies to the Environmental Growth Fund from sources other than those enumerated in Charter

section 1 03.la. In that event, those additional monies shall not be subject to any fractional allocation but shall be used solely and exclusively for the program purpose designated by the Council. 4. Maintenance Assessment District Funds: (a)The CFO is authorized to transfer allocations from contributing Maintenance Assessment District (MAD) Funds excess revenue or reserves to increase the appropriations to reimburse the MAD Management Fund (Fund No. 200023) accordingly, i f actual expenses related to administration exceed budgeted levels. Page 7 of 22 .

(O-2026-1 35) (b)The CFO is authorized to appropriate and expend any monies deposited in the MAD Funds in excess o f estimated revenue and any carryover monies from the previous fiscal year for which each Fund(

s) was created. 5. Zoological Exhibits Fund (Fund No. 20021 9): The CFO is authorized to appropriate and expend unanticipated revenues or fund balance for the purpose of transferring funds to support zoological exhibits in accordance with Charter

section 77a. 6. Underground Surcharge Fund (Fund No. 20021 7): The CFO is authorized to reallocate appropriations among the Underground Surcharge Fund's capital improvement project (AID00001 ) and the annual operating budget for costs associated with San Diego Gas and Electric provided that such reallocation does not increase or decrease the total Underground Surcharge Fund appropriations. 7.

Gas Tax Improvement Fund (Fund No. 200118) and Road Maintenance and Rehabilitation Fund (Fund No. 200731 ): The CFO is authorized to adjust operating appropriations in the Gas Tax Improvement Fund (Fund No. 20011 8) and the Road Maintenance and Rehabilitation Fund (Fund No. 200731 ) at the end of FY 2027 based on actual revenues received and/or available fund balance. C. CAPITAL PROJECTS FUNDS AND CAPITAL IMPROVEMENTS PROGRAM Page 8 of 22 á

(O-2026-1 35) 1. The CFO is authorized to add maintenance projects funded elsewhere which are determined to be of a capital nature to the CIP. 2. The CFO is authorized to close completed CIP projects and transfer unexpended balances to the appropriate reserve, or to fund balance, or up to $1 00,000 to an Annual Allocation of the same asset type (e.g., water/sewer mains, facilities, streets or storm drains). 3.

Once an asset has been put into service (Technically Completed "TECO"), the CFO is authorized to transfer unexpended balances not required to close the project to the appropriate reserve, or to fund balance, or up to $1 00,000 to an Annual Allocation of the same asset type (e.g., water/sewer mains, facilities, streets or storm drains). 4. The CFO is authorized to return unexpended balances that were allocated to an Annual Allocation in a prior fiscal year and are not allocated to a specific sub-project in FY 2027 to the appropriate reserve or to fund balance.

The CFO shall report transfers that are made using this authority to the Council. 5. Once an asset has been put into service (Technically Completed "TECO"), the CFO is authorized to transfer and appropriate a maximum of $200,000 per project not to exceed 1 0% ofthe project budget from Annual Allocations, earned interest or unappropriated fund balances to CIP projects to support remaining project costs in excess of approved appropriations in order to complete and/or close the project. Page 9 of 22

(O-2026-1 35) 6. The CFO is authorized to make cash advances from the appropriate revenue source funds for the purpose of funding incidental and engineering costs of projects included in the long-range CIP Budget. Such advances shall be reimbursed to the respective Fund upon appropriation. In addition, the CFO is authorized and directed to advance funds as required for grant funded projects based on earned grant revenue receivable. Advances will be returned upon the payment of the grant receivable. 7.

The CFO is authorized to reallocate revenue sources between CIP projects, in accordance with the restrictions placed on various revenues where the net reallocation does not result in a net increase to any of the revenue sources or project budgets. 8. The CFO is authorized to appropriate revenue sources to CIP projects from fund balance, in accordance with the restrictions placed on various revenues, and to return existing revenue sources to fund balance within the same CIP project where the net change in funding does not result in a net change to the project budget. 9.

Development Impact Fee Community Funds and Developer Contributions-CIP (Fund Nos. 400080-400095,400111-4001 37,400097- 400110,400849,400855-400858,400863-400864, and 200636). (a)The CFO is authorized to modify individual project appropriations, close projects, and/or add new projects to the CIP in accordance with Council-approved Development Impact Fee plans (Public Page 1 0 0 f 22

(O-2026-1 35) Facilities Financing Plans and Impact Fee Studies) provided funding is available for such action. (b)The CFO is authorized to reallocate Development Impact Fee (DIF) Community Funds funded appropriations between Council- approved projects to expedite the use of DIF Community Funds in accordance with AB 1 600 requirements. (c)The CFO is authorized to appropriate in the DIF Community Funds a sufficient and necessary amount to reimburse the administrative costs incurred by other City funds. (d)The CFO is authorized to appropriate in the DIF Community Funds a sufficient and necessary amount to refund fees received in the prior year upon determination that a refund is warranted by the administering department and in compliance with the San Diego Municipal Code and California Government Code. 1 0.Citywide Development Impact Fee (DIF) Funds (Fund Nos. 400883, 400885 - 400888,400891 - 400892,400894, and 400895), Active Transportation in Lieu Fee (ATILF) Funds (Fund Nos. 400875 and 400876), Neighborhood Enhancement Funds (NEF) (Fund Nos. 400877 and 400878), and Otay Mesa Local Mobility Development Impact Fee (DIF) Fund (400890). (a)The CFO is authorized to appropriate in the Citywide DIF, ATILF, and NEF Funds a sufficient and necessary amount to refund fees received in the prior year upon determination that a refund is Pagell of 22 .

(O-2026-1 35) warranted by the administering department and in compliance with the San Diego Municipal Code and California Government Code. (b)The CFO is authorized to appropriate in the following Citywide DIF Funds (Fund Nos. 400885 - 400888), ATILF Funds (Fund Nos. 400875 and 400876), NEF (Fund Nos. 400877 and 400878), and Otay Mesa Local Mobility DIF Fund (Fund No. 400890) up to 5 percent (5%) of each fund's total annual revenue to reimburse the administrative costs incurred by other City funds. (c)The CFO is authorized to appropriate all revenue in the Citywide Park DIF Program Administration Fund (Fund No. 400894) to reimburse the administrative costs incurred by other City funds. 11.

Mission Bay Park Improvement Fund (Fund No. 200386) and San Diego Regional Parks Improvement Fund (Fund No. 200391 ): (a)Capital improvements in Mission Bay are allocated as recommended and prioritized by the Mission Bay Park Improvement Fund Oversight Committee, pursuant to Charter

section 55.2, as shown on Attachment I. (b)Capital improvements in San Diego Regional Parks are allocated as recommended and prioritized by the San Diego Regional Parks Improvement Fund Oversight Committee, pursuant to Charter

section 55.2, as shown on Attachment I. (c)The CFO is authorized to increase and/or decrease appropriations in the Mission Bay Improvements project (AGF00004) and Page 1 2 of 22

(O-2026-1 35) Regional Park Improvements project (AGF00005) at the end of FY 2026 based on actual revenues received and/or available fund balance to support capital improvements in accordance with Charter

section 55.2. 1 2.The CFO is authorized to appropriate and expend the remaining fund balances and/or interest earnings from funds up to $25,000 for the purpose of fully expending and closing that fund. Funds shall be used solely for their intended or restricted purpose and for previously Council-approved projects. 1 3.The CFO is authorized to appropriate and expend interest earnings from any bond construction funds for the purpose of transferring bond construction fund interest earned to support debt service payments as permitted in the respective bond indenture(s). 14.

The CFO is authorized to transfer unexpended capital bond fund appropriations from TECO, completed, and closed CIP projects to an Annual Allocation for the same asset type (e.g., facilities, streets or storm drains) in order to expedite the expenditure of capital bond funds. 15. The CFO is authorized to modify the accounting of CIP projects to ensure the use ofthe most appropriate project type among the following types: P: Preliminary Engineering, S: Standalone, L: Large, T: Technology, and RD: Reimbursement to Developer. Page 1 3 of 22

(O-2026-1 35) 1 6.The CFO is authorized to convert a sub-project within an Annual Allocation into a new standalone CIP project and transfer the associated appropriation. D. ENTERPRISE FUNDS 1. All Enterprise Funds are hereby appropriated for the purpose of providing for the operation, maintenance and development of their respective purposes. 2. Reserve Funds are hereby appropriated to provide funds for the purpose for which the Fund was created.

The CFO is hereby authorized to return to the source Fund monies deposited in Reserve Funds in excess of amounts required, consistent with the City's Reserve Policy (Council Policy 1 00- 20). 3. Water Funds (Fund Nos. 70001 0, 700011 , 70001 2) and Sewer Funds (Fund Nos. 700000,700001,700002,700008,700009): (a)The CFO may reallocate appropriations and associated encumbrances from any Council-approved budgeted project in the CIP to the Fund's annual operating budget for costs associated with extended environmental monitoring for re-vegetation.

Such reallocation shall decrease the total appropriation and encumbrance for the project and increase the appropriation and encumbrance in the annual operating budget by an equal amount provided that the reallocation is no greater than 5% of the Capital Project Budget. Page 1 4 of 22

(O-2026-1 35) (b)The CFO is authorized to appropriate funds for the purpose of retiring short-term debt supported by rate covenants with a total borrowing term of less than 1 year. E. INTERNAL SERVICE FUNDS 1 . The CFO is hereby authorized to distribute surplus retained earnings or excess contributions from various internal service funds back to the appropriate contributing funds. 2. Fleet Operations Operating Fund (Fund No. 720000) and Fleet Operations Replacement Funds (Fund Nos. 720002 - 720004,720007,720009 - 72001 7,720036,720037,720058,720059,720063,720064).

The CFO is hereby authorized to redistribute contributions among the Fleet Services Operating and Fleet Services Replacement Internal Service Funds or to advance funds between these internal service funds. 3. Energy Conservation Program Fund (Fund No. 200224), Stores Revolving Fund (Fund No. 720040), Publishing Services Fund (Fund No. 720041 ), Fleet Operations Operating Fund (Fund No. 720000), Fleet Operations Replacement Funds (Fund Nos. 720002 - 720004,720007,720009 - 720017,720036,720037,720058,720059,720063,720064), and Risk Management Administration Fund (Fund No. 720048).

The CFO is hereby authorized to appropriate expenditures from unanticipated revenues and/or available fund balance for the purpose of allowing for the uninterrupted provision of services. Page 1 5 of 22

(O-2026-1 35) 4. The CFO is authorized to increase and/or decrease revenue and expenditure appropriations in Non General Funds for the purpose of reimbursing the Public Liability Reserve Fund (Fund No. 720045) for Non General Fund claims incurred in the course of complying with Council Policy on Claims Against the City (Council Policy 000-09). F. TRUST AND AGENCY FUNDS These Funds are established to account for assets held by the City as an agent for individuals, private organizations, other governments and/or funds; for example, federal and State income taxes withheld from employees, 401 (

k) and deferred compensation plans, parking citation revenues, and employee benefit plans. The CFO is authorized and directed to establish the appropriate agency funds and to deposit and disburse funds in accordance with the respective agency relationships. G. GRANT FUNDS Community Development Block Grant Funds: 1. Community Development Block Grant (CDBG) Funds are appropriated for the purposes established by the grant provisions as approved and authorized by the Council.

All authorized but incomplete program activities and unexpended monies related thereto remaining in the CDBG Funds on June 30,2026, shall be carried forward to future years for the purpose of completing the authorized activities in accordance with Council Policy 700-02. 2. The CFO is authorized to transfer funds allocated to projects that have been completed, or where any portion has been deemed ineligible upon Page 1 6 of 22

(O-2026-1 35) written confirmation from the sub-recipient or the CDBG Program office or in accordance with

section 2.C.2 for the City's CIP projects, to Unobligated CDBG Funds to be reappropriated by the Council or in accordance with

section 2.G.4. 3. In accordance with

section 2.C.3 herein, the CFO is authorized to transfer and appropriate a maximum of $1 00,000 per City CIP project from Unobligated CDBG Funds or excess program income to projects for eligible costs, such as engineering, in excess of previously approved appropriations. 4. The CFO is authorized to transfer Unobligated CDBG balances to community and economic development activities. Authority to appropriate and expend Unobligated CDBG balances on future community and economic development activities not previously approved in the Annual Action Plan (AAP) are subject to Council authorization.

The CFO is authorized to appropriate and expend Unobligated CDBG balances on contingency increases for nonprofit facility improvements previously approved by Council in the AAP to ensure timely completion ofprojects. The CFO shall report appropriations and expenditures that are made using this authority to the Council as part of the Consolidated Annual Performance and Evaluation Report.

Section 3. The Mayor is hereby authorized to execute appropriate initial and continuing contracts and agreements for the conduct of activities associated with the allocations authorized by the Council and in accordance with provisions of grant agreements. Page 1 7 of 22

(O-2026-135)

Section 4. The CFO is authorized and directed to make inter-fund loans, including interest at the City's pooled rate of return, between funds to cover cash needs. These loans may, if appropriate, extend beyond FY

Section 5. All interest earnings generated by any fund which has been established pursuant to a legal or contractual requirement, externally imposed restriction, or by enabling legislation (including, but not limited to, the Appropriation Ordinance) shall remain in such fund solely for the purpose the fund was intended.

Section 6. All Funds not otherwise contained herein and established by the Council in previous fiscal years or during FY 2027, are appropriated for the purposes established by applicable laws and/or in accordance with provisions of agreements authorized by the Council and for projects contained in the Council-approved CIP or authorized by Council resolution. The CFO is authorized and directed to appropriate and expend monies within the funds for services provided by those funds. The CFO is authorized and directed to return any surplus monies to the contributing funds or, when the contributing funds cannot be legally determined, to the General Fund.

Section 7. The CFO is authorized and directed to transfer current and/or prior years' forfeited monies within the flexible spending accounts to the Risk Management Administration Fund (Fund No. 720048) to be expended, up to the full forfeited amount, for programs which benefit City employees. The CFO is authorized and directed to transfer surplus monies between flexible benefit plan funds.

Section 8. The CFO is authorized to increase revenue and expenditure appropriations in accordance with Council-approved capital lease agreements such as Equipment and Vehicle Page 1 8 of 22

(O-2026-135) Financing Program or other financing mechanisms for the purpose of financing the acquisition of essential projects, vehicles and equipment.

Section 9. The CFO is authorized and directed to make appropriate inter-fund transfers in accordance with the Annual Budget and estimated sources of revenue. The CFO may transfer funds to related City entities in accordance with the Annual Budget and appropriate funding source rules and regulations.

Section 10.The CFO is authorized and directed to appropriate and expend donations in accordance with Council Policy 1 00-02 (Donation Acceptance).

Section 11.All revenues generated consistent with the Public Trust pursuant to California Public Resources Code

section 6306 in relation to operation of Mission Bay Park and Ocean Beach Park which are greater than expenditures for operations, maintenance and capital improvements during FY 2027 are hereby placed in a special fund to be used exclusively for past and future operations, maintenance and capital improvements and for past, current, and future expenditures uncompensated by past, current and future revenues derived from Mission Bay Park and Ocean Beach Park as required by agreements with the State of California.

Unanticipated revenues are hereby appropriated for such purposes and may be expended only by Council resolution or in accordance with projects contained in the Council-approved CIP. All revenues generated by sovereign trust lands granted by the State of California to the City pursuant to California Public Resources Code

section 6306 are hereby appropriated for purposes consistent with the Public Trust.

Section 12.All other revenues which are not appropriated by any other

section ofthis ordinance, and which are in excess of budgeted revenue may be transferred by the CFO to legally established reserve fund(

s) or account(s). However, in no event shall the total Page 1 9 of 22

(O-2026-1 35) appropriations of all tax revenues as defined by

article XIIIB of the California Constitution made pursuant to this ordinance exceed the City's legal limit. The total appropriation is $6,486,936,1 46, a portion of which will be derived from proceeds of taxes as defined within

article XIIIB of the California Constitution. lt is the intent of this ordinance to comply with

article XllIB of the California Constitution.

Section 13. The CFO is authorized and directed to modify appropriations in accordance with the Fiscal Year 2027 Tax Rate Ordinance as approved by the Council.

Section 14. Until created pursuant to Charter

section 26, the CFO is authorized to allow existing City departments to make expenditures in furtherance of the goals and purposes of any new City departments and offices created in the annual budget process.

Section 15. The CFO is authorized anddirected to close obsolete or inactive funds and appropriate and expend for the purpose of returning residual balances of such funds to their source or, if the source cannot be determined, to the General Fund. The CFO shall periodically report fund closures to the Council and recommend the appropriation of any residual balances.

Section 16. The CFO is hereby authorized to restrict from the departmental appropriations as set forth in Attachment I an amount sufficient to assure that, in the event there is a shortfall in projected revenues, there are sufficient revenues to cover the remaining appropriations; provided that in the case that projected revenue estimates are met, the restricted funds may be released. Page 20 of 22

(O-2026-135)

Section 17.Unless otherwise specified in this ordinance, the CFO is authorized to modify appropriations upon adopted Council resolution, provided funding is available for such action and in accordance with funding source guidelines and applicable grant agreements.

Section 18.The CFO is authorized and directed to apply for, accept, appropriate, and expend grants received by the City in accordance with San Diego Municipal Code sections 22.5201 ,22.5202,22.5203, and 22.5204, and funding source guidelines and applicable grant agreements.

Section 19.The CFO is authorized to accept, appropriate, and expend grant funds awarded to the City for the City Attorney's prosecutorial function in accordance with the provisions of such grant agreements and to increase or decrease revenue and expenditure appropriations for the purpose of implementing any such grant. The CFO shall report all actions that are taken using this authority to the Council.

Section 20.The CFO is authorized to accept, appropriate, and expend grant funds awarded to the City for the Office of the City Clerk's functions in accordance with the provisions of such grant agreements and to increase or decrease revenue and expenditure appropriations for the purpose of implementing any such grant. The CFO shall report all actions that are taken using this authority to the Council.

Section 21. The powers of the Council not delegated to the Mayor and CFO, as specifically set forth herein, are reserved to the Council in accordance with the terms ofthe Charter. Page 21 of22 1

(O-2026-135)

Section 22.That a full reading of this ordinance is dispensed with prior to its passage, a written or printed copy having been available to the Council and the public prior to the day of its final passage.

Section 23.This ordinance is declared to take effect and be in force immediately upon its passage pursuant to the authority contained in Charter sections 275 and

Section 24.The Mayor shall have no veto power over this ordinance pursuant to Charter sections 69(1 ) and 280(a)(4). APPROVED: HEATHER FERBERT, City Attorney B y Bret A. Bartolotta Chief Deputy City Attorney BAB:jdf 06/18/2026 Or.Dept.: DoF Doc. No.: 4436619 Page 22 of 22

Passed by the Council of The City of San Diego on lune 23,2026, by the following vote: Councilmembers Yeas NaysNot PresentRecused Joe LaCava Jennifer Campbell Stephen Whitburn Henry L. Foster 1 1 1 Marni von Wilpert Kent Lee Raul A. Campillo Vivian Moreno Sean Elo-Rivera ß Date of final passagelune 23.2026. AUTHENTICATED BY: TODD GLORIA Mayor of The City of San Diego, California. (Seal) DIANA I.S. FUENTES City Clerk of The City of San Diego, California. By _Q j ð-, Deputy 1 HEREBY CER TIFY that the foregoing ordinance was passed on the day of its introduction, to wit, on lune 23,2026, said ordinance being of the kind and character authorized for passage on its introduction by

Section 275 of the Charter. 1 FURTHER CERTIF Y that said ordinance was read in full prior to passage or that such reading was dispensed with by a vote of five members of the Council, and that a written copy of the ordinance was made available to each member of the Council and the public prior to the day of its passage. DIANA.I.S. FUENTES (Seal) City Clerk of The City of San Diego, California. By , Deputy )0 -6 Office of the City Clerk, San Diego, California Ordinance Number 0-22116