CITY OF SAN BERNARDINO VALLEY
MUNICIPAL WATER DISTRICT - PASS-THROUGH PAYMENTS ANALYSIS
Following the dissolution of redevelopment, the District identified the need to confirm that historical pass-through payments from the numerous jurisdictions within its service area that had former redevelopment agencies were providing correct pass-through payments pursuant to established negotiated agreements and/or legal requirements, particularly in light of Senate Bill 211, which allowed redevelopment agencies to eliminate the time limit to incur debt, but required statutory pass-through payments to all taxing entities without established agreements. RSG staff reviewed all pass-through agreements, developed MS Excel models to calculate all pass-through types for the prior five-year period, and compared actual payments received by the District by the jurisdictions to the amount calculated pursuant to agreements and/or legal requirements. In several cases, RSG identified that pass-through payments had previously been calculated incorrectly, and also identified additional pass-through payments that were triggered by legal requirements that had not been paid historically. RSG coordinated with the County Auditor-Controller’s Office on behalf of the District to ensure that the errors were corrected on a going-forward basis, resulting in increased revenues to the District every year for the next one to two decades.