Title
Receive the Sheriff’s Office Fiscal Year (FY) 2017-18 projected year-end financial status report.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors’ Budget Committee receive the Sheriff’s Office Fiscal Year (FY) 2017-18 projected year-end financial status report.
SUMMARY/DISCUSSION:
The Sheriff’s Office (the Office) is pleased to report that the Office is expecting to reduce the General Fund Contribution (GFC) overrun gap from $2.18 million that was reported in the January 2018 report to $950,000 as of this writing, a decrease of $1.23 million which excludes $2.16 million Countywide Cost Allocation Plan (COWCAP) charge difference from the budgeted amount. The Office anticipates that the variance in COWCAP will not impact the GFC overrun as the A/C will present budget modifications for approval in the current year, to address COWCAP budgeted vs. actual variance. The lower overrun is due to a reduction in estimated overtime by $400,000 compared to the expected overrun reported in January 2018 due to better staff coverage as newly hired deputies are alleviating overtime requirements, eliminating weekday midnight shifts in the Coastal Station, reassigning sergeants to shift assignments, and increasing outsourced guard service for inmates at hospitals, to name a few examples. The Office expects $660,000 shortage in salaries and benefits and $702,000 surplus in services and supplies, a net of $42,000 surplus in appropriations. The expected appropriation surplus includes underspent/less cost reimbursement Court Security budget of approximately $574,000. The Office spent less in court security and other expenses that are reimbursable; however, the Office overspent in other areas that are funded by general funds such as overtime in the jail and patrol. Therefore, although the Office expects to end the year within its established appropriations, it is expecting to exceed its allocated GFC by approximately $950,000.
The overrun in salaries and benefits is coming from the overtime, which is anticipated to be $3.0 million over budget, unbudgeted $100,000 retirees’ medical costs, $150,000 vacation buy backs, and $300,000 termination benefits. As of this writing, there are eight safety position vacancies which includes one Chief Deputy Sheriff’s position and 12 support staff vacancies and most of these positions are recommended to be deleted in the Fiscal Year (FY) 2018-19 budget.
Even though the Office expects appropriation surplus in services and supplies accounts, unplanned maintenance and equipment repairs for the aged public safety building and especially jail facility have been an annual occurrence. Less than a week ago, over $100,000 repairs and maintenance services were required at the Jail. Additionally, there could be more inmate medical costs than budgeted because of pending eligibility issues for the Medi-Cal Inmate Program (MCIP) and the Office is not able to estimate the costs at this time due to lack of information.
The Office will continue to work with the Board of Supervisors and CAO to responsibly manage its public safety budget. The Office plans to come back to the Committee in June 2018 to request a transfer of appropriations amongst the Sheriff’s appropriation units to meet its operational needs.
OTHER AGENCY INVOLVEMENT:
The County Administrative Office has reviewed the report.
FINANCING:
No financing is included in the report. The Sheriff’s Office will do its best to manage the operating costs.
Approved by:
______________________________
Steve Bernal, Sheriff-Coroner