DATE: April 4, 2017
TO: Board of Supervisors
SUBMITTED BY: Margaret Mims, Sheriff-Coroner
SUBJECT: Budget Resolutions for Indian Gaming Special Distribution Fund
RECOMMENDED ACTION(S):
TITLE
1. Adopt Budget Resolution increasing the FY 2016-17 appropriations in the Indian Gaming Special Distribution Fund - Sheriff Org 3120 in the amount of $66,683 (4/5 vote);
2. Adopt Budget Resolution increasing the FY 2016-17 appropriations and estimated revenues in the Sheriff-Coroner Org 3111 in the amount of $66,683 (4/5 vote); and
3. Approve and authorize the Clerk to the Board to execute Budget Transfer No. 15 ($66,683) transferring FY 2016-17 appropriations within the General Fund, Sheriff-Coroner Org 3111 from Account 6100, Regular Salaries, to the General Fund, Appropriations for Contingencies Org 8210, Account 8991, Appropriations for Contingencies.
REPORT
There is no increase in Net County Cost (NCC) associated with the recommended actions. The recommended actions will set up appropriations in the Indian Gaming Special Distribution Fund (IGSDF) Sheriff Org 3120 to allow the Department to transfer funds to reimburse the General Fund for prior fiscal year Indian Gaming related activities.
ALTERNATIVE ACTION(S):
If the recommended actions are not approved, the General Fund will not be reimbursed for prior fiscal year Indian Gaming related expenditures that were paid with NCC.
FISCAL IMPACT:
There is no increase in NCC associated with the recommended actions. Approval of the first recommended action will increase the FY 2016-17 appropriations in the IGSDF Sheriff Org 3120 in the amount of $66,683 ($63,769 plus $2,914 in accrued interest) utilizing available fund balance of the Sheriff’s IGSDF Fund 0020 to fund an Operating Transfer Out to the Sheriff-Coroner Org 3111 to reimburse the Sheriff-Coroner’s department for prior fiscal year expenditures. Approval of the second recommended action will increase the FY 2016-17 appropriations and estimated revenues in the Sheriff-Coroner Org 3111 in the amount of $66,683 through an Operating Transfer In from the IGSDF - Sheriff Org 3120 in order to accept the IGSDF revenue. Approval of the third recommended action will transfer the increase in FY 2016-17 adopted appropriations, within the General Fund, between the Sheriff-Coroner Org 3111 to the Appropriation for Contingencies-General Org 8210 to allow for the Sheriff-Coroner Org 3111 to recognize revenues in the current fiscal year and reduce its approved NCC by the same amount to offset the NCC utilized in the prior fiscal year.
DISCUSSION:
On May 2, 2014, the Fresno County Indian Gaming Local Benefit Committee approved a FY 2014-15 grant award of $362,134 for the Sheriff’s Community Enhancement Project. The project funded two dedicated Deputy III positions for the mitigation, deterrence, and abatement of crime and quality of life problems involving a nexus to nearby casino impacts on the Friant, Prather, and Auberry foothill areas. The full amount of the award was expended within FY 2014-15 along with the accrued interest. However, the transfer from the IGSDF for the fourth quarter was not completed; therefore, the expenditures were paid with NCC.
With your Board’s approval, the Sheriff-Coroner Org 3111 will be reimbursed for Indian Gaming related activities expended during the April-June 2015 period of the grant and the budget transfer will transfer appropriations funded by NCC to the General Fund, Appropriations for Contingencies - General Org 8210.
REFERENCE MATERIAL:
May 2, 2014, Fresno County Indian Gaming Local Benefit Committee Meeting Minutes
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution (Org 3120)
On file with Clerk - Resolution (Org 3111)
On file with Clerk - Budget Transfer No. 15
CAO ANALYST:
Jeannie Z. Figueroa