REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
September 23, 2025
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 with Hinderliter, de Llamas and Associates, for services related to sales and use tax revenue auditing, monitoring, and reporting, for a cost of 35% of revenue recovered by the contractor plus a $6,000 annual administrative fee, to be adjusted annually, for the period of October 1, 2025 through September 30, 2030.
2. Rescind Resolution No. 2020-204 adopted on November 17, 2020 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 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 a 35% contingency fee of misallocated revenues recovered due to Hinderliter, de Llamas and Associates' (Contractor) efforts as a result of audit finding. 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 $6,000 annual fixed administrative fee, paid in equal quarterly payments, will be charged by Contractor. This annual ...
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