REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
SITTING AS THE GOVERNING BOARD OF THE FOLLOWING:
COUNTY OF SAN BERNARDINO
BOARD GOVERNED COUNTY SERVICE AREAS
SAN BERNARDINO COUNTY FLOOD CONTROL DISTRICT
AND RECORD OF ACTION
REPORT/RECOMMENDATION TO THE BOARD OF DIRECTORS
OF THE FOLLOWING:
SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT
BIG BEAR VALLEY RECREATION AND PARK DISTRICT
BLOOMINGTON RECREATION AND PARK DISTRICT
AND RECORD OF ACTION
June 22, 2021
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Fiscal Year 2021-22 Annual Appropriations Limits for County Agencies
End
RECOMMENDATION(S)
Recommendation
1. Acting as the governing body of the County of San Bernardino, adopt Resolution approving and adopting the Annual Appropriations Limits report of the Auditor-Controller/Treasurer/Tax Collector based on preliminary calculations for fiscal year 2021-22 for the County General Fund and Library.
2. Acting as the governing body of all Board Governed County Service Areas and Zones, adopt Resolution approving and adopting the Annual Appropriations Limits report of the Auditor-Controller/Treasurer/Tax Collector based on preliminary calculations for fiscal year 2021-22.
3. Acting as the governing body of the San Bernardino County Flood Control District, adopt Resolution approving and adopting the Annual Appropriations Limits report of the Auditor-Controller/Treasurer/Tax Collector based on preliminary calculations for fiscal year 2021-22.
4. Acting as the governing body of the San Bernardino County Fire Protection District, adopt Resolution approving and adopting the Annual Appropriations Limits report of the Auditor-Controller/Treasurer/Tax Collector based on preliminary calculations for fiscal year 2021-22.
5. Acting as the governing body of the Big Bear Valley Recreation and Park District, adopt Resolution approving and adopting the Annual Appropriations Limits report of the Auditor-Controller/Treasurer/Tax Collector based on preliminary calculations for fiscal year 2021-22.
6. Acting as the governing body of the Bloomington Recreation and Park District, adopt Resolution approving and adopting the Annual Appropriations Limits report of the Auditor-Controller/Treasurer/Tax Collector based on preliminary calculations for fiscal year 2021-22.
(Presenter: Tori Roberts, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7005)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Ensure Development of a Well-Planned, Balanced, and Sustainable County.
Pursue County Goals and Objectives by Working with Other Agencies.
FINANCIAL IMPACT
Approval of the item will not result in the use of additional Discretionary General Funding (Net County Cost). This action will provide appropriation authority needed by San Bernardino County and Board-governed agencies to continue to operate at normal levels. The limits will not increase the 2021-22 budgets for the respective entities.
BACKGROUND INFORMATION
Limits on the appropriations of the proceeds of tax revenues are required to be established annually by Article XIII B of the California Constitution for all agencies receiving tax proceeds. Proposition 111, approved by the voters on June 6, 1990, allows governmental entities to use an alternative computation to determine the appropriations limits when such calculations are of benefit to the entity. These factors include the percentage change in per-capita personal income and the change in non-residential new construction.
The appropriations limit for each entity on Attachment “A” is calculated using the highest cost of living factor currently available and reflects an overall increase of 5.97% from fiscal year 2020-21. At this time, only the percentage change in per-capita personal income is available. Upon receipt of the change in non-residential new construction factor, the appropriations limit of each entity will be recalculated to determine if using the new factor is more beneficial and warrants a change to the annual appropriations limits of the various entities of the County. If adopting a revised limit is required for any of these entities, the Auditor-Controller/Treasurer/Tax Collector will request approval of the amended appropriations limits by the appropriate governing body on a separate board agenda item at that time.
On November 9, 2020, the Local Agency Formation Commission (LAFCO) completed a reorganization to include annexation to the City of Rancho Cucamonga and detachment from County Service Area 70 (Etiwanda Heights neighborhood & conservation plan) (LAFCO 3241). The result was a decrease of $6,025 and $3,540 in the County General Fund and Library respectively for fiscal year 2020-21 that is reflected as an adjustment in fiscal year 2021-22.
On August 25, 2020, LAFCO completed a reorganization to include annexation to the City of Loma Linda and detachment from the San Bernardino County Fire Protection District, its Valley Service Zone and its Zone FP-5, and County Service Area 70 (city-owned parcels) (LAFCO 3239). The result was an increase of $279 in the County General Fund, and a decrease of $428 and $1,938 to San Bernardino County Fire Protection District Administration and Valley Service Zone for fiscal year 2020-21 that is reflected as an adjustment in fiscal year 2021-22.
PROCUREMENT
N/A
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Robert F. Messinger, Chief Assistant County Counsel; Dawn Martin, Deputy County Counsel; Sophie A. Akins, Deputy County Counsel; and Scott Runyan, Supervising Deputy County Counsel; 387-5455) on May 24, 2021, May 25, 2021, May 24, 2021, and May 24, 2021, respectively; Special Districts (Dennis Stout, Division Manager, 386-8824) on May 24, 2021; County Fire (Katrina Turturro, Deputy Fire Chief of Business Operations, 387-9605) on May 24, 2021; Flood Control District (David Doublet, Assistant Director, 387-7919) on May 24, 2021; Public Works (Aimee Westrom, Public Works Chief Financial Officer, 387-1873) on May 24, 2021; Finance (Carl Lofton, 387-5404; Allegra Pajot, 387-5005; and Tom Forster, 387-4635; Administrative Analysts) on June 7, 2021, June 7, 2021, and May 28, 2021, respectively; and County Finance and Administration (Robert Saldana, Deputy Executive Officer, 387-5423) on June 7, 2021.