File #: RES 20-841    Name: CARES Act Budget and Expenditure Report
Type: BoS Resolution Status: Passed - Monterey County Sheriff's Office
File created: 10/12/2020 In control: Board of Supervisors
On agenda: 11/17/2020 Final action: 11/17/2020
Title: Adopt a Resolution to: a. Accept the Sheriff's Office CARES Act Budget and Expenditure Report for the period covering March 1, 2020 to December 30, 2020; and b. Approve and authorize the Auditor-Controller to increase appropriations by $3,406,404 in Sheriff-Coroner's FY 2020-21 Adopted Budget to fund the Sheriff's Office response to the pandemic COVID-19 broken down as follows: $663,609 (001-2300-SHE001-8242); $320,836 (001-2300-SHE001-8273); $182,000 (001-2300-SHE001-8225); $249,520 (001-2300-SHE001-8245); $1,672,481 (001-2300-SHE003-8238) and $317,958 (001-2300-SHE003-8532) , financed by an increase in non-program revenue in the County Administrative Office's budget (001-1050-CAO019-8041).
Attachments: 1. Board Report, 2. Draft Resolution, 3. Attachment A - Schedule 1 - Request for Increase in Appropriations FY 20-21, 4. Attachment B - Schedule 2 - CARES Act Budget and Expenditure Report, 5. Item No. 26 Completed Board Order and Resolution

 Title

Adopt a Resolution to:

a. Accept the Sheriff’s Office CARES Act Budget and Expenditure Report for the period covering March 1, 2020 to December 30, 2020; and

b. Approve and authorize the Auditor-Controller to increase appropriations by $3,406,404 in Sheriff-Coroner’s FY 2020-21 Adopted Budget to fund the Sheriff’s Office response to the pandemic COVID-19 broken down as follows: $663,609 (001-2300-SHE001-8242); $320,836 (001-2300-SHE001-8273); $182,000 (001-2300-SHE001-8225); $249,520 (001-2300-SHE001-8245); $1,672,481 (001-2300-SHE003-8238) and $317,958 (001-2300-SHE003-8532)  , financed by an increase in non-program revenue in the County Administrative Office’s budget (001-1050-CAO019-8041).

Report

RECOMMENDATION:

 

It is recommended that the Board of Supervisors:

Adopt a Resolution to:

a.                     Accept the Sheriff’s Office CARES Act Budget and Expenditure Report for the period covering March 1, 2020 to December 30, 2020; and

b.                     Approve and authorize the Auditor-Controller to increase appropriations by $3,406,404 in Sheriff-Coroner’s FY 2020-21 Adopted Budget to fund the Sheriff’s Office response to the pandemic COVID-19 broken down as follows: $663,609 (001-2300-SHE001-8242); $320,836 (001-2300-SHE001-8273); $182,000 (001-2300-SHE001-8225); $249,520 (001-2300-SHE001-8245); $1,672,481 (001-2300-SHE003-8238) and $317,958 (001-2300-SHE003-8532)  , financed by an increase in non-program revenue in the County Administrative Office’s budget (001-1050-CAO019-8041).

 

SUMMARY/DISCUSSION:

 

On March 27, 2020, the US Congress passed the CARES Act that provides assistance for State, Local and Tribal Governments.  The CARES Act established the $150 billion Coronavirus Relief Fund (CRF). Through the CRF, the CARES Act provides payments to the state, local and Tribal governments navigating the impact of the COVID-19 outbreak.  The County of Monterey was allocated $44 million of the CARES Act funding of which $7,736,022 was allocated to the Sheriff’s Office as approved by the Board of Supervisors on August 18, 2020.

 

Based on guidance documents from the U.S. Department of the Treasury,

 

The CARES Act provides that payments from the Fund may only be used to cover costs that:

1.                     Are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19);

2.                     Were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the State or government; and

3.                     Were incurred during the period that begins on March 1, 2020 and ends on December 30, 2020.

 

Nonexclusive examples of eligible expenditures

 

Payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency.

 

Numerous Sheriff’s Office Employees have been substantially dedicated to mitigating or responding to the pandemic COVID-19. The Sheriff anticipates personnel will remain substantially dedicated for the duration of this health emergency. 

 

The Board has approved allocation of CARES Act Fund to the Sheriff’s Office in the amount of $7,736,022 covers the period March 1, 2020 to December 30, 2020.

 

COVID-19 Expenditures and CARES Act Allocation are summarized as follows:

 

                                                                                                                                                                        COVID-19                      CARES Act

Period                                                                                                         Fiscal Year                                           Expenditures                      Allocation

 

March 1, 2020 to June 30, 2020                                           FY 2019-20                                           $  1,493.353                     $  1,442,040

July 1, 2020 to December 30, 2020                                          FY 2020-21                                          $  8,257,948                     $  6,293,982

 

Total COVID-19 Expenditure and CARES Act Allocation                                           $  9,751,302                     $  7,736,022

 

Total COVID-19 expenditures in FY 2019-20 amounting to $1,493,353 included $1,290,852 payroll costs of Public Safety staff, both sworn and professional employees who were identified as Substantially Dedicated employees whose functions were diverted to COVID-19 response from March 1, 2020 to June 30, 2020.  Payroll costs also included Board approved paid sick, family and medical leave to public employees to enable compliance with COVID-19 public health precautions and the Families First Coronavirus Response Act.  The Sheriff’s Office was able to absorb any additional COVID-19 expenditures from the FY 2019-20 Adopted Budget. The $1,442,040 CARES Act allocation was used in recognition for the funds expended for personnel and services in response to COVID-19.

 

For Fiscal Year 2020-21, payroll costs were calculated based on the Methodology that 17% of Sworn Public Safety staff time was redirected to COVID-19 response less Hazard pay and Workers' Comp payments.  This methodology was based on in-depth evaluation by the Sheriff’s Administration on the department’s response to the pandemic COVID-19, carefully adhering to the Guidance established by the U.S. Department of the Treasury. 

 

Total estimated COVID-19 expenditures in FY 2020-21 for the months of July to December amount to $8,257,948 as detailed in Schedule 1I.  Of this total amount, the Sheriff’s Office has identified $3,406,404 as new expenditures needing increase in Appropriations summarized in Schedule 1.  This amount is part of the Board Approved $7,736,022 CARES Act Allocation to the Sheriff’s Office and no additional CARES Act funding is being requested at this time.

 

OTHER AGENCY INVOLVEMENT:

 

The County Administrative Office has reviewed this Report and the Budget Committee approved this request on October 7, 2020.

 

FINANCING:

 

The Sheriff’s Office is asking support from the Board of Supervisors to approve the request in increase in appropriations by $3,406,404 in Sheriff-Coroner’s the FY 2020-21 Adopted Budget financed by non-program revenue in the CAO’s appropriation unit CAO019 unit 8041, fund 001.  This will ensure the County’s appropriate public safety response to the pandemic COVID-19. 

 

 

Prepared by:                     Jonabel O. Perez, Finance Manager II, X4559

John Mineau, Undersheriff, X3859

 

Approved by:  Steve Bernal, Sheriff, X3856

                                                                                                                              

 

Attachments:                      Attachment A - Schedule 1 - Sheriff’s Office Request for Increase in Appropriations

Attachment B - Schedule 2 - Sheriff’s Office CARES Act Budget and Expenditure Report