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Big Bear City CSD reallocates prior fire-related administrative expenses; board adopts budget amendment
Summary
The board voted July 6 to adopt Resolution 2026-23, reallocating prior Big Bear Fire Authority administrative expenses so CalPERS liabilities and related costs will be paid from the District account and withheld from property taxes remitted to BBFA; net fund-balance impact to each agency was reported as zero and the estimated amount is $52,198.
The Big Bear City Community Services District on July 6 adopted Resolution 2026-23, approving a budget amendment to reallocate previous fire-related administrative expenses while dissolution proceedings for the Big Bear Fire Authority continue.
"This change represents a net fund balance impact of zero to each agency," Finance Officer Jeanette Prickett said, describing that some CalPERS Unfunded Accrued Liability payments for retired District safety personnel had previously been paid from BBFA bank accounts because of shared operations and property-tax flows. Prickett said going forward the District will pay those expenses from its bank account and withhold the amounts from property taxes remitted to BBFA, creating an estimated $52,198 expense to the District and an estimated $52,198 upside to BBFA.
Staff answered board questions on the mechanics of the reallocation. The motion to adopt Resolution 2026-23 was made by Director Larry Walsh, seconded by Director John Russo, and passed unanimously: AYES: B. ROWE, J. ROWE, RUSSO, WALSH, ZIEGLER.
The minutes state the full text of Resolution 2026-23 is available in Resolution and Ordinance Book Number 37.
