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Approve an Appropriation Transfer Request (ATR) in Animal Care and Control (BU 2850) to transfer $116,300 from salary savings to cover increased animal care costs; Approve an ATR in Indigent Burial (BU 5460) transferring $7,277 from contingencies to cover increased burial costs (4/5 vote required); Approve an ATR in Sheriff Civil Processing Fees (BU 4110) recognizing $5,225 in unanticipated revenue to cover increased expenses in the Sheriff’s Office (BU 6550) Civil operations (4/5 vote required); and Approve an ATR in Sheriff Asset Forfeiture (BU 4120) transferring $32,654 from contingencies to the Sheriff’s Office (BU 6550) to cover costs in the canine program (4/5 vote required)
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Sheriff recommends that the Board of Supervisors approve:
1. Appropriation Transfer Request (ATR) in Animal Care and Control (BU 2850) to transfer $116,300 from salary savings to cover increased animal care costs;
2. ATR in Indigent Burial (BU 5460) transferring $7,277 from contingencies to cover increased burial costs (4/5 vote required);
3. ATR in Sheriff Civil Processing Fees (BU 4110) recognizing $5,225 in unanticipated revenue to cover increased expenses in the Sheriff’s Office (BU 6550) Civil operations (4/5 vote required); and
4. ATR in Sheriff Asset Forfeiture (BU 4120) transferring $32,654 from contingencies to the Sheriff’s Office (BU 6550) to cover costs in the canine program (4/5 vote required).
SUMMARY/ DISCUSSION:
In preparation for year-end, the Sheriff’s Office began reviewing expenditures and encumbrances in the Sheriff’s Operating Budget and the Sheriff’s Other Funds. Expenditures are expected to exceed appropriations within various department budgets identified below requiring Board approval of an Appropriation Transfer Request (ATR).
Animal Care Services (BU 2850) includes increased appropriations primarily for food and supplies, medical supplies, microchips, postage, and administrative activities. This increase is recommended to be offset by a reduction to Salaries and Employee Benefits resulting from savings due to the timing and filling of vacant positions.
Indigent Burial (BU 5460) includes increased appropriations due to more indigent cremations than expected. This increase is recommended to be offset by the use of contingencies.
The Sheriff’s Office (BU 6550) includes increased Operating Transfers-In from Fund 241 Civil Processing (BU 4110) due to an increase appropriation need in fuel costs, equipment, and credit card processing fees for Civil operations. The Civil Processing Fund (BU 4110) reflects an increased appropriation for Operating Transfer-Out, offset by unanticipated civil processing fee revenues.
The Sheriff’s Office (BU 6550) includes increased Operating Transfers-In from Fund 253 Sheriff’s Asset Forfeiture to fund increased food and supplies for the Sheriff’s Canine program, as Asset Forfeiture funds will help pay for contracted canine training services. The Operating Transfer-In also covers other Canine program costs, resulting in a reduced County General Fund contribution The Sheriff’ Asset Forfeiture Fund (BU 4120) reflects an increased appropriation for Operating Transfer-Out to the Sheriff’s Office (BU6550), offset by the use of contingencies.
FINANCING:
A review of expenditures and encumbrances revealed current appropriations in certain Sheriff’s Other Funds are insufficient to provide for anticipated expenditures. The ATRs are necessary to increase appropriations as without these increases the Auditor-Controller’s Office would not be able to process needed invoice payments or journal entries. The increased appropriations are offset by unanticipated revenues including Operating Transfers-In, decreases to appropriations, and use of contingencies. This action will also decrease the County General Fund contribution.
The costs associated with preparing the agenda item are nominal and absorbed by the department’s FY2024/25 Working Budget.
ALTERNATIVES:
The Board of Supervisors could choose not to approve one or more of the ATRs; however, this alternative is not recommended as the ATRs are necessary to increase, decrease, or rebudget appropriations to comply with budgetary requirements.
OTHER AGENCY INVOLVEMENT:
None.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION