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
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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)
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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 a...
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