REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
May 7, 2024
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
TitleTitle
Internal Service Fund Rate and Department Recharge Adjustments
EndEnd
RECOMMENDATION(S)
RecommendationRecommendation
Approve annual adjustments to internal service fund rates and department recharges, effective July 1, 2024, as outlined in Attachments A through J.
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-5423)
BodyBody
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of the 2024-25 internal service fund (ISF) rates and department recharges for services provided to other County departments, Board Governed Special Districts, and other agencies will result in a total increase in revenues of $26.3 million, which is primarily due to changes in the Department of Risk Management (Risk Management) premiums, along with Project and Facilities Management Department (PFMD) and Fleet Management (Fleet) rate increases. This amount includes an estimated increased use of Discretionary General Funding (Net County Cost) of $14.7 million, primarily due to changes in Risk Management and PFMD charges. The costs for the rate increase, along with additional Discretionary General Funding, have been planned for and will be included in the County's 2024-25 Recommended Budget.
Additionally, a separate request for Discretionary General Funding of $927,558 aimed at addressing the existing reserve deficit of the Purchasing Department's (Purchasing) Printing Services ISF will be included as part of the 2024-25 Recommended Budget for the Board of Supervisors' (Board) consideration.
BACKGROUND INFORMATION
ISFs are a financial mechanism used by the County to recover costs incurred by one department when performing services or procuring goods on beh...
Click here for full text