REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
May 5, 2026
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Memorandum of Understanding with the Superior Court of California, County of San Bernardino, for Collection Services
End
RECOMMENDATION(S)
Recommendation
1. Terminate Agreement No. 21-469 with the Superior Court of California, County of San Bernardino, effective May 5, 2026.
2. Approve Memorandum of Understanding with the Superior Court of California, County of San Bernardino for collection services partially funded by revenue collected on assigned accounts for the period of May 5, 2026, through June 30, 2028.
3. Authorize the Auditor-Controller/Treasurer/Tax Collector to exercise the early termination option in the Memorandum of Understanding.
4. Direct the Auditor-Controller/Treasurer/Tax Collector to transmit the notice of termination to the Clerk of the Board of Supervisors within 30 days of issuance.
(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.
Foster Sustainable Development Through Strategic Partnerships.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). Costs incurred by the Auditor-Controller/Treasurer/Tax Collector (ATC) are offset against the revenue collected on assigned accounts as authorized by California Penal Code Section 1463.007. Adequate appropriation and revenue have been included in the ATC 2025-26 budget and will be included in future recommended budgets.
BACKGROUND INFORMATION
Pursuant to San Bernardino County Code Section 12.4003, the ATC Revenue Recovery Division (RRD) shall be responsible to provide credit and collection services for San Bernardino County (County) departments, Arrowhead Regional Medica...
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