CONSENT OF INDEPENDENT REGISTERED PUBLIC
We consent to the incorporation by reference
in Registration Statements No. 333-74616 and No. 333-146214 on Form S-8, of our report dated March 11, 2016 on our audits of the
consolidated financial statements of Sierra Bancorp and Subsidiary and the effectiveness of internal control over financial reporting
appearing in this Annual Report on Form 10-K.
/s/ Vavrinek, Trine, Day & Co., LLP
Rancho Cucamonga, California
March 11, 2016