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File #: 12229   
Type: Consent Status: Passed
File created: 5/29/2025 Department: Auditor-Controller/Treasurer/Tax Collector
On agenda: 6/10/2025 Final action: 6/10/2025
Subject: Delegation of Treasurer's Investment and Contract Authority
Attachments: 1. ATT-ATC-6-10-25-Attorney General Opinion
REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION

June 10, 2025

FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector

SUBJECT
Title
Delegation of Treasurer's Investment and Contract Authority
End

RECOMMENDATION(S)
Recommendation
Renew the Treasurer's authority to invest pursuant to Government Code sections 27000.1 and 53607, including approval authority for contracts that are necessary for such investments.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
Body

COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.

FINANCIAL IMPACT
Approval of this item will not impact Discretionary General Funding (Net County Cost) as it is non-financial in nature.

BACKGROUND INFORMATION
Pursuant to Government Code section 27000.1, the Board of Supervisors (Board) may, by ordinance, delegate to the County Treasurer the authority to invest or reinvest the funds of the County and of other depositors in the County treasury. Pursuant to Government Code section 27000.3, the Board of Supervisors is the agent of the County who serves as a fiduciary and is subject to the prudent investor standard, unless a delegation to the County Treasurer has occurred pursuant to Government Code section 53607. A delegation pursuant to section 53607 is for a one-year period, and the County Treasurer shall thereafter assume full responsibility for those transactions until the Board either revokes its delegation of authority, by ordinance, or decides not to renew the annual delegation.

On February 4, 1997 (Item No. 64), the Board adopted Ordinance No. 3682, adding Chapter 39, Treasurer-Tax Collector Investment Authority, to Division 2 of Title 1 of the San Bernardino County Code, and delegating investment authority to the County Treasurer-Tax Collector in accordance with Government Code section 27000.1. On August 5, 2003 (Item No. 58...

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