San Bernardino header
File #: 2797   
Type: Consent Status: Passed
File created: 8/17/2020 Department: Finance and Administration
On agenda: 8/25/2020 Final action: 8/25/2020
Subject: Sales and Use Tax Revenue Auditing, Monitoring, Reporting, and Access to Confidential Records
Attachments: 1. CON-FAB-08-25-20-Sales Tax Contract, 2. RES-FAB-08-25-20-Sales Tax Resolution, 3. Item #24 Executed BAI, 4. 2020-166 Executed Resolution, 5. 20-866 Executed Contract
REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION

August 25, 2020

FROM
MATTHEW ERICKSON, County Chief Financial Officer, Finance and Administration

SUBJECT
Title
Sales and Use Tax Revenue Auditing, Monitoring, Reporting, and Access to Confidential Records
End

RECOMMENDATION(S)
Recommendation
1. Approve a five year agreement from August 25, 2020 through September 30, 2025 with Hinderliter, de Llamas and Associates for services related to sales and use tax revenue auditing, monitoring, and reporting.
2. Rescind Resolution No. 2019-67 adopted on May 21, 2019 relating to the access of confidential sales tax records and information on file with the California Department of Tax and Fee Administration.
3. Adopt Resolution relating to access of confidential sales tax records and information on file with the California Department of Tax and Fee Administration.
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-5423)
Body

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). Compensation for this contract will include up to 35% contingency fee determined by reference to the amount of additional revenue received by the County as a result of audit findings. These audit findings result in the correction of sales and use tax revenue erroneously allocated to other jurisdictions. This fee will be applied to misallocated revenues that are recovered due to the Contractor's efforts. In addition, a $5,000 annual fixed administrative fee, paid in equal quarterly payments, will be charged by Contractor. This annual administrative fee will be adjusted every year by the percentage change in Consumer Price Index - West Urban (CPI-WU), with a minimum increase of 2%.
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