DATE: December 3, 2024
TO: Board of Supervisors
SUBMITTED BY: Kirk Haynes, Chief Probation Officer
SUBJECT: Dissolution of Probation Cash Difference Funds and Change Funds
RECOMMENDED ACTION(S):
TITLE
Approve and adopt a resolution that discontinues and dissolves Probation Department revolving funds as follows: (1) Change Funds for the Adult Offender Work Program (AOWP) ($400), and Drug Suppression Unit (DSU) ($600) and (2) Cash Difference Funds for AOWP ($25), DSU ($25), and Juvenile Justice Campus (JJC) Canteen ($50), for a total of $1,100 in Org 3430 and 3440 (4/5 vote).
REPORT
There is no increase in Net County Cost associated with the recommended action. In 2021, Assembly Bill (AB) 1869 and, in 2022, AB 177 repealed the County’s authority to collect fees related to work release programs and drug testing. As a result, the Department has ceased collecting these fees and will no longer require the Change Funds and Cash Difference Funds associated with AOWP and DSU. Additionally, the Department has determined that the process associated with the JJC Canteen Cash Difference Fund does not meet its needs, therefore, the JJC Canteen Cash Difference Fund is no longer required. In 2022, a total of $1,100 was deposited to the Auditor-Controller/Treasure-Tax Collector (ACTTC). According to the County’s Cash Manual, Section 5.2 - Establish or Modifying Revolving Funds, the dissolution of revolving funds must be approved by the Board of Supervisors. Approval of the recommended action will allow the Probation Department to dissolve the Change Funds for AOWP, DSU, and Cash Difference Funds for AOWP, DSU and JJC Canteen. This item is countywide.
ALTERNATIVE ACTION(S):
There are no viable alternative actions. If the recommended action is not approved, the Department will not be able to fully dissolve the revolving funds.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended action and no fiscal impact. The funds were delivered to the ACTTC in 2022. The Cash Difference Funds and the Change Funds in the total amount of $1,100 have not been used since 2022.
DISCUSSION:
The Probation Department has a history of maintaining a Change Fund, consisting of $600 for DSU and $400 for AOWP. This fund is utilized to provide change for the collection of fees from offenders participating in the programs.
On July 9, 2019, Your Board approved and adopted the County’s Cash Manual to improve internal control with cash handling, and at the discretion of each department provided for the establishment of cash difference funds for the following: $25 AOWP; $25 DSU; and $50 JJC - Canteen, and ratified prior actions concerning accounts with comparable functions.
Effective July 1, 2021, AB 1869 repealed the County’s authority to collect fees related to costs of administering probation and mandatory supervision, administering home detention programs, continuous electronic monitoring programs, work furlough programs, and work release programs, which pertain to AOWP.
Effective January 1, 2022, AB 177 repealed the County’s authority to collect fees related to restitution collection, diversion administrative fees, casual meals, drug testing, and juvenile record sealing, which applies to DSU.
In light of AB 1869 and AB 177, the Department is no longer permitted to collect the fees that were previously assessed against individuals on Probation. As a result, the Change Funds for AOWP and DSU are no longer necessary.
The purpose of establishing the AOWP, DSU, and JJC Canteen Cash Difference Funds was to provide monetary coverage for the shortages in charges related to AOWP, DSU, and JJC. As stated above, the AOWP and DSU Cash Difference Funds will no longer be required, as the County no longer collects AOWP and DSU fees.
The option to have a cash difference fund is at the discretion of the Department as defined in section 8.1 of the County of Fresno Cash Manual. The process related to the JJC Canteen has proven to be inefficient. As such, the cash difference fund for the JJC Canteen will no longer be required.
In compliance with Section 5.2 of the Cash Manual regarding - Establish or Modifying Revolving Funds of the Cash Manual, a total of $1,100 was deposited and submitted to the Auditor-Controller/Treasure-Tax Collector (ACTTC) on February 9th, 2022. The ACTTC subsequently approved the Department’s dissolution requests on March 9, 2022.
REFERENCE MATERIAL:
BAI #32, July 9, 2019
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution
On file with Clerk - Auditor-Controller/Treasure-Tax Collector (ACTTC) Memorandum - Dissolution of Revolving Funds
CAO ANALYST:
Fine Nai