Understanding your county dollars: Inside the PAFR – Welcome to San Bernardino County

Ever wonder where your tax dollars go? The Popular Annual Financial Report (PAFR) is a simplified, reader-friendly version of San Bernardino County’s Annual Comprehensive Financial Report (ACFR), designed to make the county’s financial information accessible to the public. It outlines:

Where county revenues come from, such as taxes, grants and service charges
How funds are used, including spending on public safety, health services, infrastructure and community programs
The county’s overall financial position, including assets, liabilities and changes in fund balances
Highlights of county services and accomplishments during the fiscal year

By breaking down the complex financial data, the report promotes transparency and helps residents see how their tax dollars are allocated and used to serve the community.

Behind the scenes, the controller division staff within the Auditor-Controller/Treasurer/Tax Collector (ATC) office plays a critical role in producing the PAFR and other financial reports. Their responsibilities include:

Preparing the county’s financial statements in accordance with governmental accounting standards
Ensuring accurate recording and reporting of financial transactions
Maintaining the county’s financial integrity and internal controls
Supporting budgeting, auditing and financial planning processes
Promoting transparency through clear, timely and accessible reporting

Their efforts ensure that San Bernardino County’s financial reporting meets the highest standards of accuracy, accountability and excellence—earning national recognition through the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government Finance Officers Association (GFOA) for the 18th consecutive year. Download the annual report here.

Additional County Update News – August 7, 2025