REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
August 4, 2026
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Change Fund Increase for Tax Collector
End
RECOMMENDATION(S)
Recommendation
Approve a $5,000 increase to the Auditor-Controller/Treasurer/Tax Collector’s change fund for the Tax Collector Division, increasing the fund from $2,500 to $7,500.
(Presenter: Vanessa Doyle, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7004)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
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). Adequate appropriation has been included in the Auditor-Controller/Treasurer/Tax Collector’s 2026-27 budget to cover the $5,000 increase to the Tax Collector Division’s (Division) change fund from $2,500 to $7,500. Any potential cash shortages or losses identified during reconciliation will be addressed through the Cash Difference Fund, in accordance with the County’s Internal Controls and Cash Manual (ICCM).
BACKGROUND INFORMATION
The Division is responsible for billing and collecting secured, unsecured, and supplemental property taxes, transient occupancy taxes, racehorse taxes, and special assessments for taxing entities throughout San Bernardino County. Annually, the Division processes more than 900,000 property tax bills and collects over $4 billion in property tax revenue and related fees.
As part of its duties, the Division provides direct customer service through in-person cashier operations. During 2025-26, the division assisted more than 43,118 customers in office, with the highest volume of customer activity occurring during the December and April installment periods.
The Division currently operates nine customer service windows; however, only five windows are configured to process cash transactions. To better meet the continued customer demand for in-person cash payments, particularly during the December and April property tax installment periods, the Division plans to activate four additional cash transaction windows to improve operational efficiency, reduce customer wait times, and enhance public service delivery during peak collection periods.
The Division’s current change fund balance of $2,500 is insufficient to support expanded cashier operations during these high-volume periods. Increasing the change fund to $7,500 will provide adequate cash availability to support additional cashier stations, including backup cashiers, while maintaining efficient customer service operations and compliance with established internal controls.
To support the expansion of cashier operations, the Division is also completing infrastructure improvements, including the installation of camera systems and related wiring for security and oversight purposes. These improvements are expected to be completed prior to December 2026.
Chapter 4-5 of the ICCM requires Board of Supervisors’ approval to increase cash funds to more than $2,500. All change fund activities for the Division will continue to be managed in accordance with the ICCM, including daily balancing, reconciliation, supervisory review, and audit oversight.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Kristina Robb, Deputy County Counsel, 387-5455) on June 26, 2026; Auditor-Controller/Treasurer/Tax Collector (Denise Mejico, Chief Deputy Auditor, 382-3183) on June 2, 2026; and County Finance and Administration (Garrett Baker, Administrative Analyst, 387-3077) on July 15, 2026.