REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
June 10, 2025
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
TitleTitle
Internal Service Fund Rate and Department Recharge Adjustments
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RECOMMENDATION(S)
RecommendationRecommendation
Approve annual adjustments to internal service fund rates and department recharges, effective July 1, 2025, as outlined in Attachments A through K.
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-5423)
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COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of the 2025-26 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 $23 million, which is primarily due to rate increases in the Innovation and Technology Department (ITD). This amount includes an estimated increased use of Discretionary General Funding (Net County Cost) of $15.3 million, primarily due to changes in the Department of Risk Management (Risk Management), ITD, and Project and Facilities Management (PFMD) charges. The costs for the rate increases, along with additional Discretionary General Funding, have been planned for and have been included in the County's 2025-26 Recommended Budget.
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 behalf of other departments or agencies. Departments and agencies pay ISF departments through established service rates. The internal service departments that provide such services include Fleet Management (Fleet), ITD, the Purchasing Department (Purchasing), and Risk Management. The Human Resources Department (HR), Real Estate Services Depart...
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