REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
March 10, 2026
FROM
REBECCA SUAREZ, Director, Department of Risk Management
SUBJECT
Title
Budget Adjustments for the Workers' Compensation Self-Insurance Fund and the Law Enforcement General Liability Self-Insurance Fund
End
RECOMMENDATION(S)
Recommendation
1. Approve a budget adjustment in the amount of $3,000,000 to fund the costs associated with Workers Compensation Self-Insurance Fund for permanent disability expenses.
2. Approve a budget adjustment in the amount of $32,500,000 to fund the costs associated with Law Enforcement General Liability Self-Insurance Fund for settlement expenses and outside legal counsel expenses.
3. Authorize the Auditor-Controller/Treasurer/Tax Collector to post budget adjustments to the Risk Management Department 2025-26 budget, as indicated in the Financial Impact section (Four votes required).
(Presenter: Rebecca Suarez, Director, 386-9024)
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 Discretionary General Funding (Net County Cost). The increase in appropriation, as detailed below, will be funded by the Risk Management Department's (Risk Management) Workers Compensation Self Insurance Fund (4082) and the Law Enforcement General Liability Self Insurance Fund (4086) using Available Unrestricted Net Position and excess insurance reimbursements. These funds are sustained by Board of Supervisors (Board) approved rates charged to departments. This item authorizes the Auditor-Controller/Treasurer/Tax Collector to post the following 2025-26 budget adjustments necessary to fund these costs:
Cost Center
Commitment Item
Description
Action
Amount
7310004082
52002610
Permanent Disability/Pain & Suffering
Increase
$3,000,000
7310004082
40909995
Residual Equity Transfers In
Incr...
Click here for full text