Title
a. Receive the Sheriff’s Office Fiscal Year (FY) 2023-2024 Year-End Financial Status Report; and
b. Authorize and direct the Auditor Controller to increase appropriations in Sheriff-Coroner’s Fiscal Year 2023-2024 Modified Budget by $60,000 in 001-2300-SHE001-8273 and $852,500 in 001-2300-SHE003-8238 funded by a release of Unassigned Fund Balance BSA 001 3101and the Compensated Absences Assignment BSA 001 3115 in the amount of $220,000 and $692,500, respectively. (4/5ths vote required)
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Receive the Sheriff’s Office Fiscal Year (FY) 2023-2024 Year-End Financial Status Report; and
b. Authorize and direct the Auditor Controller to increase appropriations in Sheriff-Coroner’s Fiscal Year 2023-2024 Modified Budget by $60,000 in 001-2300-SHE001-8273 and $852,500 in 001-2300-SHE003-8238 funded by a release of Unassigned Fund Balance BSA 001 3101and the Compensated Absences Assignment BSA 001 3115 in the amount of $220,000 and $692,500, respectively. (4/5ths vote required)
SUMMARY/DISCUSSION:
The Monterey County Sheriff's Office (MCSO) is requesting approval from the Board of Supervisors to increase the Fiscal Year (FY) 2023-24 Modified Budget in the amount of $912,500. This request is to cover the deficits in the Sheriff-Coroner’s Budget from the absorption of unbudgeted costs throughout FY2023-24.
In May 2024 the Monterey County Sheriff’s Office (MCSO) projected ending the current fiscal year with a deficit estimated at $1,059,581 million in Appropriations. This included $692,500 unbudgeted retirement and separation payouts, $147,081 unbudgeted SB2791 and Cloud requirement and $220,000 unbudgeted South County Crime Investigation Costs. MCSO presented this need before the Budget Committee in May and received support from the Budget Committee for funding of the unbudgeted retirement and separation payouts and South County Crime Investigation Costs totaling to $912,500. The Budget Committee asked the Sheriff to attempt to absorb the remaining $147,081 for the SB2791 and cloud requirement compliance. After the Budget Committee direction in May, the Office further tightened spending and was able to absorb the SB2791 requirement.
Although requesting this augmentation of appropriations for the fiscal year, the Sheriff has exercised due diligence in managing her Adopted Budget and strong Internal Controls were being adhered to control any overspendings and was able to absorb an estimated $2,531,708 unbudgeted but necessary expenses as shown below:
Unbudgeted Retirement and Separation Payouts $ 242,000
Unbudgeted SB2791 and Cloud requirement compliance 147,081
Unbudgeted Board approved wage increases 1,632,535
Unbudgeted Board approved increase in inmate food contract 48,098
UpFit of 21new vehicles 623,312
King City Office Floor Improvements 80,682
____________________________________________________________________________
Total $ 2,531,708
Please see Schedule A for the Summary of Unbudgeted Expenses for Fiscal Year 2023-2024 and disposition of each expenditure.
At the Mid-Year Budget, a shortfall in the Sheriff’s Allocated Proposition 172 revenue was estimated at $699,198.
During the fiscal year, the Monterey County Sheriff’s Office was awarded and received funding from the PATH-Justice Involved grant also known as the CaLAIM PATH II Grant through the Department of Health Care Services (DHCS) in the amount of $500,000. The majority of this revenue is funding two existing deputies, that will alleviate a portion of the shortfall in Proposition 172.
The Department has also received the Officer Wellness Grant amounting to $196,583 in Fiscal Year 2023. Implementation of the Wellness Program was not completed until Fiscal Year (FY) 2024 and the corresponding revenue as recognized in FY2024. This further reduces the revenue shortfall brought by the shortfall in Prop 172.
The County has received the FEMA reimbursement in the amount of $987,259.77 that was submitted by the Sheriff’s Office for the Emergency Protective Measures related to 2020 Wildfires. The FEMA revenue, however, is not available for use by the Sheriff’s Office as it was earmarked to replenish the strategic reserve as directed by the Board.
OTHER AGENCY INVOLVEMENT:
The County Administrative Office has reviewed this report and this request was approved by the Board of Supervisors Budget Committee on May 31, 2024.
FINANCING:
The Sheriff’s Office is asking for support from the Board increase appropriations by Sheriff-Coroner’s Fiscal Year 2023-2024 Modified Budget by $60,000 in 001-2300-SHE001-8273 and $852,500 in 001-2300-SHE003-8238 funded by a release of Unassigned Fund Balance BSA 001 3101and the Compensated Absences Assignment BSA 001 3115 in the amount of $220,000 and $692,500, respectively. This will lower the Compensated Absences Assignment balance to $11,016,427.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
Mark a check to the related Board of Supervisors Strategic Initiatives
__Economic Development
__Administration
__Health & Human Services
__Infrastructure
√_Public Safety
Prepared by: Jonabel O. Perez, Finance Manager II, ext. # 4559
Reviewed by: Eddie Anderson, Chief Deputy Sheriff, ext. # 3754
Reviewed by: Keith Boyd, Undersheriff, ext. #3859
Approved by: Tina Nieto, Sheriff/Coroner, ext. #3750
Attachments:
Board Report
Schedule A_Summary of Unbudgeted Expenses
Schedule B_Budget Status as of November 15, 2023
May Budget Committee Report
Board Resolution