County of Monterey - File #: RES 23-109

• File #: RES 23-109
• Name: 2022-23 MCSO Appropriation Increase
• Type: BoS Resolution
• Status: Passed
• File created: 6/14/2023
• In control: Board of Supervisors
• On agenda: 6/27/2023
• Final action: 6/27/2023
• Title: Adopt a resolution authorizing and directing the Auditor-Controller to amend the Sheriff's FY 2022-23 Adopted Budget by increasing appropriations in 001-2300-SHE001-6111 in the amount $1,262,100 and 001-2300-SHE003-6111 in the amount of $3,700,000 financed by a release of $1,026,449 from the Strategic Reserve Balance Sheet Account (BSA) 001 3111, a release of $799,394 from the Compensated Absences Assignment BSA 001 3115, and $3,136,257 in FY22 Unassigned Fund Balance BSA 001-3101. (4/5ths Vote Required)

Date	Action By	Action	Result
6/27/2023	Board of Supervisors

Title
Adopt a resolution authorizing and directing the Auditor-Controller to amend the Sheriff's FY 2022-23 Adopted Budget by increasing appropriations in 001-2300-SHE001-6111 in the amount $1,262,100 and 001-2300-SHE003-6111 in the amount of $3,700,000 financed by a release of $1,026,449 from the Strategic Reserve Balance Sheet Account (BSA) 001 3111, a release of $799,394 from the Compensated Absences Assignment BSA 001 3115, and $3,136,257 in FY22 Unassigned Fund Balance BSA 001-3101. (4/5ths Vote Required)
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Adopt a resolution authorizing and directing the Auditor-Controller to amend the Sheriff's FY 2022-23 Adopted Budget by increasing appropriations in 001-2300-SHE001-6111 in the amount $1,262,100 and 001-2300-SHE003-6111 in the amount of $3,700,000 financed by a release of $1,026,449 from the Strategic Reserve BSA 001 3111, a release of $799,394 from the Compensated Absences Assignment BSA 001 3115, and $3,136,257 in FY22 Unassigned Fund Balance BSA 001-3101. (4/5ths Vote Required)

SUMMARY/DISCUSSION: The Monterey County Sheriff's Office (MCSO) is requesting to increase the Fiscal Year (FY) 2022-23 Adopted Budget in the amount of $4,962,100. This request is to cover the deficits in the Administration and Enforcement Operations Appropriation Unit SHE001 and Corrections Operations Appropriation Unit SHE003.

Expenditures are estimated at $145.767 million or $4.962 million higher than budget, while revenues are estimated at $45.860 million or $1.146 million less than budget.

MCSO has exercised due diligence in managing our Adopted Budget and strong Internal Controls were adhered to control any overspendings. However, there were and are unexpected and unbudgeted charges that the Department will not be able to fully absorb.

Please see Attachment A for the summary of factors that contributed to the Sheriff's Office FY 2022-23 deficit and the net General Fund Contribution (GFC) ov...