REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY FLOOD CONTROL DISTRICT
AND RECORD OF ACTION
June 9, 2026
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
Title
2026-27 Budget for San Bernardino County Flood Control District
End
RECOMMENDATION(S)
Recommendation
Acting as the governing body of the San Bernardino County Flood Control District:
1. Conduct a public hearing on the San Bernardino County Flood Control District’s 2026-27 Recommended Budget.
2. Adopt Resolution to approve and adopt:
a. The San Bernardino County Flood Control District’s 2026-27 Budget, including appropriation, operating transfers out, contribution to reserves/net position, available reserves, budgeted staffing, and authorization for adjustments for final fund balance as described in Attachment A.
b. Any changes to the Recommended Budget that the Board of Supervisors may direct.
i. In the event that the Board of Supervisors makes any additions or deletions to the Budget after the public hearing, and the items were not proposed in writing and filed with the Clerk of the Board of Supervisors before the close of the public hearing, a four-fifths vote of the Board of Supervisors is required.
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-5423)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Promote and Fulfill the Countywide Vision.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). The 2026-27 Recommended Budget includes total Requirements for the San Bernardino County Flood Control District (District) special revenue funds of $144.5 million, an internal service fund of $8.0 million, and budgeted staffing of 181 positions. In addition, the District’s special revenue funds budget includes $352.5 million in Available Reserves for future use and the internal service fund budget includes $14.5 million in Net Position for future use. Included in the special revenue funds budget is $1.3 million of Discretionary General Funding (Net County Cost) for the County share of cost to the District for the National Pollutant Discharge Elimination System (NPDES) and Mojave River Watershed Group (MRWG) programs.
BACKGROUND INFORMATION
The District’s budget consists of several special revenue funds, which are consolidated and presented as a single budget unit and an internal service fund.
|
Budget Book Group |
2025-26 Modified |
2026-27 Recommended |
Change |
|
Flood Control District - Consolidated Special Revenue |
$218,889,565 |
$144,453,740 |
($74,435,825) |
|
Flood Control District - Equipment |
$11,297,000 |
$8,025,000 |
($3,272,000) |
|
Total Requirements |
$230,186,565 |
$152,478,740 |
($77,707,825) |
|
Budgeted Staffing |
187 |
181 |
(6) |
|
Requirements exclude contributions to reserves/net position of $3.7 million. |
Overall, requirements are decreasing by $77.7 million; this is a result of a decrease in the District Consolidated Special Revenue funds ($74.4 million) and a decrease in the District Equipment fund ($3.3 million). The Consolidated Special Revenue funds are decreasing primarily due to fewer planned construction projects. The decrease in the Equipment fund is due to a decrease in Capital Expenditures for the planned purchases of heavy equipment and vehicles.
Total Budgeted Staffing of 181 for 2026-27 includes the following position changes to better align each position with its assigned tasks and responsibilities:
• Transfer of Survey Division Chief Position No. 06568 from the District to the County’s Surveyor Division. This action will also be set forth in the County proposed Budgeted Staffing for 2026-27.
• Transfer of Supervising Engineer Position No. 07459 from the District to the Department of Public Works’ Transportation Division. This action will also be set forth in the County proposed Budgeted Staffing for 2026-27.
• Delete Engineering Technician II Position No. 02108, as this position is no longer needed.
• Delete Engineering Technician IV Position No. 02106, as this position is no longer needed.
• Delete Engineering Technician V Position No. 83679, as this position is no longer needed.
• Delete Land Surveyor Position No. 74104, as this position is no longer needed.
• Delete Office Assistant II Position No. 88777, as this position is no longer needed.
Addition of one limited term Public Service Employee position (Position No. 59833) added off-cycle during fiscal year 2025-26.
Recommendation No. 1 calls for a public hearing on the 2026-27 Recommended Budget for the District, as required by Government Code Sections 29080 and 29081. Prior to adopting the District’s 2026-27 budget, a notice was published on May 20, May 21, May 26, May 27, May 28, May 29, and May 30, 2026, setting forth the date of the public hearing for the purpose of making a determination regarding the Recommended Budget. The Recommended Budget documents were made available to the public at the Clerk of the Board of Supervisors’ (Board) office on May 26, 2026 and the public hearing is occurring at least 10 days after the documents were made available. The notice further sets forth that any member of the public may appear at the hearing and be heard regarding any proposal for revision to the Recommended Budget.
The public hearing is designed to discuss and implement any direction or changes to the Recommended Budget. Any request for increases, decreases, or omissions of any item in the budget or inclusion of any additional items shall not be made after the public hearing unless the items were proposed in writing and filed with the Clerk of the Board before the close of the public hearing or unless approved by the Board acting as the governing body of the District by a 4/5 vote.
Recommendation No. 2 approves and adopts the District’s 2026-27 budget. Attachment A lists the 2026-27 Recommended Budget for appropriation, available reserves, budgeted staffing, and authorization for adjustments for the final fund balance.
The Recommended Budget, including Attachment A, satisfies the requirements set forth in Government Code section 29089.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Sophie A. Curtis, Deputy County Counsel, 387-5455) on April 9, 2026; Finance (Matthew Dalton, Finance Analyst, 387-5005) on May 19, 2026; and County Finance and Administration (Paloma Hernandez-Barker, Deputy Executive Officer, 387-4883) on May 26, 2026. This item has also been coordinated with Auditor-Controller/Treasurer/Tax Collector (Mima Ugbo, Deputy Chief Controller, 382-3195) on May 21, 2026; and Human Resources (Gina King, Human Resources Assistant Director, 387-5560) on May 21, 2026.