San Bernardino header
File #: 8611   
Type: Consent Status: Passed
File created: 8/14/2023 Department: Auditor-Controller/Treasurer/Tax Collector
On agenda: 8/22/2023 Final action: 8/22/2023
Subject: Adoption of a Resolution Relating to Discharge from Accountability for Collection of Sums Owed to San Bernardino County
Attachments: 1. RES-ATC-8-22-23-Discharge from Accountability for Collection of Sums Owed, 2. Item #17 Executed BAI, 3. 2023-159 Executed Resolution

REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS

OF SAN BERNARDINO COUNTY

AND RECORD OF ACTION

 

                                          August 22, 2023

 

FROM

ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector 

         

SUBJECT                      

Title                     

Adoption of a Resolution Relating to Discharge from Accountability for Collection of Sums Owed to San Bernardino County

End

 

RECOMMENDATION(S)

Recommendation

Adopt Resolution authorizing and designating the San Bernardino County Auditor-Controller/Treasurer/Tax Collector, in his official capacity as the County Auditor, and his successors, to exercise the powers set forth in Government Code sections 25257(a), 25258 and 25259, as allowed by Government Code section 25259.5, and supersede the delegation of authority to the County Auditor/Controller on October 1, 1984, in Item No. 51, effective August 22, 2023.

(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)

Body

 

COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES

Improve County Government Operations.

Operate in a Fiscally-Responsible and Business-Like Manner.

 

FINANCIAL IMPACT

Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost), as it is non-financial in nature.

 

BACKGROUND INFORMATION

Government Code sections 25257 through 25259 allow for the discharge from accountability for the collection of certain accounts receivable if the amount due and payable is too small to justify the cost of collection, the likelihood of collection does not warrant the expense involved, or the amount due has been otherwise lawfully compromised or adjusted. Such discharge of accountability does not constitute a release of any person from liability for the payment of any amount. Government Code section 25259.5 states the Board of Supervisors (Board) may, by resolution, authorize and designate the County Auditor to exercise the powers set forth in sections 25257 through 25259. The proposed Resolution will formalize the existing designated authority to the County Auditor-Controller/Treasurer/Tax Collector, in his official capacity as the County Auditor, and his successors, in accordance with Government Code section 25259.5, which requires a resolution. 

 

On October 1, 1984 (Item No. 51), the Board authorized and designated the County Auditor/Controller to exercise the powers set forth in Government Code sections 25257 through 25259. The Board further approved County Policy 05-60, “Discharge from Accountability for Collection of Sums Owed to the County,” requiring that all departments, offices, agencies, and Board-governed Special Districts requesting discharge from accountability for collection of sums owed to San Bernardino County shall obtain such discharge from the County Auditor per Government Code section 25259.5. The proposed Resolution, upon its effective date, will supersede the October 1, 1984, delegation of authority to the County Auditor/Controller.

 

PROCUREMENT

N/A

 

REVIEW BY OTHERS

This item has been reviewed by County Counsel (Kristina Robb, Deputy County Counsel, 387-5455) on July 13, 2023; Finance (Penelope Chang, Administrative Analyst, 387-4886) on July 25, 2023; and County Finance and Administration (Paloma Hernandez-Barker, Deputy Executive Officer, 387-5423) on July 25, 2023.