DATE: June 4, 2019
TO: Board of Supervisors
SUBMITTED BY: Margaret Mims, Sheriff-Coroner-Public Administrator
SUBJECT: Budget Resolutions for Special Revenue Funds
RECOMMENDED ACTION(S):
TITLE
1. Adopt Budget Resolution increasing FY 2018-19 appropriations and estimated revenues for Sheriff Org 3111 in the amount of $135,720 (4/5 vote);
2. Adopt Budget Resolution increasing FY 2018-19 appropriations for HIDTA Asset Forfeiture Org 1462 in the amount of $80,720 (4/5 vote);
3. Adopt Budget Resolution increasing FY 2018-19 appropriations for COPS Sheriff Front Line Services Org 31190100 in the amount of $20,000 (4/5 vote); and
4. Adopt Budget Resolution increasing FY 2018-19 appropriations for COPS Sheriff Detention Org 31190200 in the amount of $35,000 (4/5 vote).
REPORT
There is no additional Net County Cost associated with the recommended actions. The recommended actions will increase the FY 2018-19 appropriations in specified Sheriff’s Special Revenue Fund (SRF) Orgs. The increases will fund Operating Transfers Out to the Sheriff’s operating Org (Org 3111) for qualifying departmental expenses. This item is countywide.
ALTERNATIVE ACTION(S):
There is no viable alternative action. If your Board does not approve the recommended actions, the Department will not be able to utilize the restricted funding for qualifying Sheriff Org 3111 expenses.
FISCAL IMPACT:
There is no additional Net County Cost associated with the recommended actions. Approval of recommended action No. 1 will increase the FY 2018-19 appropriations and estimated revenues in the Sheriff Org 3111 in the amount of $135,720 to fund FY 2018-19 Sheriff Org 3111 qualifying expenditures through Operating Transfers In from the following SRFs:
• HIDTA Federal Asset Forfeiture Org 1462 ($80,720)
• Local Revenue Fund 2011 COPS Sheriff Front Line Services Org 31190100 ($20,000)
• Local Revenue Fund 2011 COPS Sheriff Detention Org 31190200 ($35,000)
Recommended Action No’s 2 through 4 will fund the Operating Transfers Out to the Sheriff Org 3111.
Approval of recommended action No. 2 will increase the FY 2018-19 appropriations in the HIDTA Federal Asset Forfeiture Org 1462 in the amount of $80,720. This total includes the available fund balance of Sheriff Special Revenue Fund 0095, Subclass 17661.
Approval of recommended action No. 3 will increase the FY 2018-19 appropriations in the COPS Sheriff Front Line Services Org 31190100 in the amount of $20,000. The total includes the estimated revenue to be received along with the current available fund balance of Local Revenue Fund 2011 Special Revenue Fund 0271, Subclass 13020.
Approval of recommended action No. 4 will increase the FY 2018-19 appropriations in the COPS Sheriff Detention Org 31190200 in the amount of $35,000. The total includes the estimated revenue to be received along with the available current fund balance of Local Revenue Fund 2011 Special Revenue Fund 0271, Subclass 13020.
DISCUSSION:
In FY 2015-16 departments began to budget appropriations to transfer funds out of SRF Orgs into operating Orgs for qualifying operational expenses. Approval of the recommended actions will allow the transfer of funds from SRF Orgs to reimburse the Sheriff Org 3111 as follows:
• Expenditures approved by the HIDTA Governing Board for multiple, local, State and Federal agency operations including the task force’s overtime, wiretaps, and operational supplies such as gloves for eradications and surveillance tools with HIDTA Asset Forfeiture Org 1462 ($80,720).
• Expenditures for COPS Sheriff Front Line Services with Realignment Local Revenue Fund 2011 Org 31190100 ($20,000).
• Expenditures for COPS Sheriff Detention with Realignment Local Revenue Fund 2011 Org 31190200 ($35,000).
These amounts were not included in the Sheriff SRF Orgs adopted budgets.
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolutions (Org 3111, 1462, 31190100 and 31190200)
CAO ANALYST:
Jeannie Z. Figueroa