REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION
February 11, 2020
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title v
Auditor-Controller/Treasurer/Tax Collector Authorization to Use a Primary Fund Family Group to Determine Available Funds and Make Transfers as the Public Interest Requires
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RECOMMENDATION(S)
Recommendation
1. Accept the Auditor-Controller/Treasurer/Tax Collector's recommendation to update the Primary Fund Family Group used to determine available funds.
2. Adopt Resolution authorizing the Auditor-Controller/Treasurer/Tax Collector to transfer money from one fund to another as the public interest requires, using the updated Primary Fund Family Group, as identified on Attachment A, to manage available cash.
(Presenter: Tori Roberts, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7005)
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COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Pursue County Goals and Objectives by Working with Other Agencies.
FINANCIAL IMPACT
Approval of the item will not impact Discretionary General Funding (Net County Cost). The updated Primary Fund Family Group will not affect the budgets or expenditure authority of its respective funds.
BACKGROUND INFORMATION
Government Code Section 25252 provides that the Board of Supervisors (Board) may authorize the County auditor-controller to transfer money from one fund to another. The use of funds in the County accounting system is primarily an accounting structure to facilitate the tracking of revenues and expenditures.
On December 9, 2008 (Item No. 48), the Board authorized the use of a "family of funds" concept to determine available funds. This authorization allowed the auditor-controller and treasurer functions to process appropriate expenditures of the County and Board-governed special districts (separate entities) from any legally availa...
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