REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
May 5, 2026
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
Title
2026-27 Budget Financial Update
End
RECOMMENDATION(S)
Recommendation
1. Receive presentation detailing the County's current financial status in advance of the 2026-27 Recommended Budget Hearing and Adoption.
2. Direct staff to include the following use of $25,000,000 from the County General Fund Liability Reserve in the 2026-27 Recommended Budget to address law enforcement liability fund pressures and contract city cost increases:
a. Allocate $20,000,000 to begin addressing the funding gap between current liability fund levels and the County's 80% actuarial confidence level target.
b. Allocate $5,000,000 to provide a one-time subsidy covering 50% of the contract cities' premium increase for law enforcement services.
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-4811)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Promote and Fulfill the Countywide Vision.
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
Provide for the Safety, Health and Social Service Needs of County Residents.
Enhance Readiness for Major Emergency Responses.
FINANCIAL IMPACT
Approval of this item will direct staff to utilize $25,000,000 from the County General Fund Liability Reserve in the 2026-27 budget. Of this amount, $20,000,000 will be applied toward increasing the funding level of the County's law enforcement liability program to better align with the 80% actuarial confidence level target, and $5,000,000 will be used to provide a one-time subsidy to contract cities to offset 50% of their premium increases.
This is a one-time use of reserves and does not establish an ongoing funding commitment. Adequate appropriation will be included in the 2026-27 Recommended Budget.
BACKGROUND INFORMAT...
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