REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
SITTING AS THE GOVERNING BOARD OF THE FOLLOWING:
SAN BERNARDINO COUNTY
SAN BERNARDINO COUNTY FLOOD CONTROL DISTRICT
AND RECORD OF ACTION
December 16, 2025
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
NOEL CASTILLO, Chief Flood Control Engineer, Flood Control District
SUBJECT
Title
Amendment to Agreement for County Auditor-Controller/Treasurer/Tax Collector Services
End
RECOMMENDATION(S)
Recommendation
1. Acting as the governing body of San Bernardino County, approve Amendment No.1 to Agreement No. 83-881 with the San Bernardino County Flood Control District to add County Auditor-Controller/Treasurer/Tax Collector Services with no changes to the contract term of December 12, 1983, through termination by either party upon 90 days’ written notice.
2. Acting as the governing body of San Bernardino County Flood Control District:
a. Approve Amendment No. 1 to Agreement No. 83-881 with the San Bernardino County with no changes to the contract term of December 12, 1983, through termination by either party upon 90 days’ written notice.
b. Authorize the Chief Flood Control Engineer or Public Works Chief Financial Officer to complete and submit any documents necessary for the San Bernardino County Flood Control District to receive a federal employer identification number, including, but not limited to, Internal Revenue Service Form SS-4, Application for Employer Identification Number.
(Presenter: Noel Castillo, Chief Flood Control Engineer, 387-7906)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Provide for the Safety, Health and Social Service Needs of County Residents.
FINANCIAL IMPACT
Approval of this item will not result in use of Discretionary General Funding (Net County Cost). The San Bernardino County Flood Control District (District) is funded by property tax revenue, fee revenue, and local, state, and federal funding. Agreement No. 83-881 details services and equipment provided by San Bernardino County (County) to the District. The District’s compensation to the County for such services and equipment is made on a cost applied method and is detailed in the District’s annual budget, reviewed and adopted by the District Board of Supervisors (Board).
BACKGROUND INFORMATION
On December 12, 1983 (Item No. 27), the Board approved an agreement (Agreement) under which the County provides services and equipment to the District. Pursuant to this Agreement, the County retains employees for the District and provides the District with County equipment to supplement District equipment during periods of high usage. During a recent evaluation of District operations, District staff determined that the Agreement should be updated to reflect the current services provided to the District by the County Auditor-Controller/Treasurer/Tax Collector (ATC).
The proposed amendment designates the County, through the ATC, as the District’s disbursing and reporting agent for payments processed through County systems. As such, ATC shall process District transactions for disbursements, reimbursements, deposits and adjustments to District’s fund(s), calculate District Indirect Cost Rate Proposals, as well as permit District access to the County Enterprise Resource Planning system. ATC will charge the District for the services provided using the approved Countywide Cost Allocation Plan.
Additionally, District staff seeks authority to complete and submit any documents necessary for the District to receive a federal employer identification number, including, but not limited to, Internal Revenue Service Form SS-4, Application for Employer Identification Number, to enable the District to continue to apply, as a legal entity separate from the County, for State and federal grants.
PROCUREMENT
N/A
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Kristina Robb and Sophie A. Curtis, Deputies County Counsel, Julie Surber, Principal Assistant County Counsel, 387-5455) on November 6, 2025; and Purchasing (Joni Yang, Lead Buyer, 387-2463) on November 13, 2025; and County Finance and Administration (Kathleen Gonzalez, Administrative Analyst, 387-5404) on December 1, 2025.