DATE: June 5, 2018
TO: Board of Supervisors
SUBMITTED BY: Lisa A. Smittcamp, District Attorney-Public Administrator
Margaret Mims, Sheriff-Coroner
SUBJECT: Budget Resolutions for Special Revenue Funds
RECOMMENDED ACTION(S):
TITLE
1. Adopt Budget Resolution increasing FY 2017-18 appropriations and estimated revenues for Local Revenue Fund 0271, District Attorney/Public Defender Org 2866 in the amount of $164,500 (4/5 vote);
2. Adopt Budget Resolution increasing FY 2017-18 appropriations and estimated revenues for District Attorney Org 2860 in the amount of $164,500 (4/5 vote);
3. Adopt Budget Resolution increasing FY 2017-18 appropriations and estimated revenues for Local Revenue Fund 0271, Rural Crime Prevention Org 28610100 in the amount of $519,436 (4/5 vote);
4. Adopt Budget Resolution increasing FY 2017-18 appropriations and estimated revenues for District Attorney-Grants Org 2862 in the amount of $81,965 (4/5 vote); and
5. Adopt Budget Resolution increasing FY 2017-18 appropriations and estimated revenues for Sheriff-Coroner Org 3111 in the amount of $437,471 (4/5 vote).
REPORT
There is no increase in Net County Cost associated with the recommended actions. The recommended actions will set up appropriations in the District Attorney-Public Administrator’s Local Revenue Fund Orgs to allow the District Attorney-Public Administrator and Sheriff-Coroner to offset program expenses through Operating Transfer Outs with corresponding Operating Transfer Ins to the various Department Budget Orgs. This item is countywide.
ALTERNATIVE ACTION(S):
If the recommended actions are not approved the District Attorney-Public Administrator and
Sheriff-Coroner will not be reimbursed in the current year for FY 2017-18 expenses for District Attorney/Public Defender and Rural Crime Prevention in the amount of $164,500 and $519,436 respectively. In addition, Local Revenue Fund 0271 appropriations for both programs will continue to be short each fiscal year.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended actions. Approval of the first and second recommended actions increase the FY 2017-18 appropriations in the District Attorney/Public Defender Org 2866 in the amount of $164,500 to Operating Transfer Out program funds and adds the corresponding Operating Transfer In to reimburse additional program related expenses in the District Attorney Org 2860. Approval of the remaining recommended actions increase the FY 2017-18 appropriations in the Rural Crime Prevention Org 28610100 in the amount of $519,436 to Operating Transfer Out program funds and add the corresponding Operating Transfer In to reimburse additional program related expenses in the District Attorney-Grants Org 28621500 in the amount of $81,965 and the Sheriff-Coroner Org 31113260 in the amount of $437,471.
DISCUSSION:
These actions are accounting clean-up resolutions increasing appropriations utilizing fund balance from both the District Attorney/Public Defender and Rural Crime Prevention Orgs within the Local Revenue Fund 0271. The Department was not able to encumber appropriations in Local Revenue Fund 0271 for the fourth quarter of FY 2016-17; therefore, the fourth quarter prior year expenses were paid utilizing appropriations from the FY 2017-18 Adopted Budget. Approval of the recommended actions will provide sufficient appropriations for current year operational costs.
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolutions (Orgs 2860, 28610100, 28621500, 2866, 31113260)
CAO ANALYST:
Jeannie Z. Figueroa