REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
January 10, 2023
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Adoption of a Resolution and Ordinance Relating to Powers and Duties of the Auditor-Controller
End
RECOMMENDATION(S)
Recommendation
1. Adopt Resolution designating the San Bernardino County Auditor-Controller as the Chief Accounting Officer for the County effective retroactively to November 3, 2020 (Five votes required).
2. Adopt Ordinance adding sections 12.0307 through 12.0310 to Chapter 3 of Division 2 of Title 1 all of the San Bernardino County Code, relating to powers and duties of the Auditor-Controller, which was introduced on December 13, 2022, Item No. 88, applying Sections 12.0307 through 12.0309 retroactively to November 3, 2020.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
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 additional Discretionary General Funding (Net County Cost).
BACKGROUND INFORMATION
The proposed Resolution generally adopts the provisions of Chapter 3.5, Part 3, Division 2 of Title 3 of the Government Code (sections 26880, et seq.) designating the Auditor-Controller as the Chief Accounting Officer for the County, with a retroactive effect date of November 3, 2020. Certain duties performed by the Auditor-Controller, specifically those related to the duties as the Chief Accounting Officer of the County, must be delegated through a Resolution passed by a unanimous vote of the Board of Supervisors (Board) as required by Government Code section 26885. Additionally, Government Code section 25250 directs the Board to examine and audit, or cause to be audited, the financial accounts and records of all officers having responsibility for the money belonging to the County...
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