REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS

BOARD MEETING DATE:  June  20, 2017
CATEGORY:  Consent - Law and Justice-14.

SUBJECT:

Budget Amendments in the Sheriff's 235 Sub Budgets, Jail Budget, and Coroner Budget.

Supervisorial District No. :  All

DEPARTMENT CONTACT:  Tennille Doerschel, Accountant Auditor (530) 245-6165

STAFF REPORT APPROVED BY:  Tom Bosenko, Sheriff

RECOMMENDATION

Approve the following budget amendments to align appropriations and revenue: (1) Increasing appropriations and revenue in a net amount of $33,879 in various Sheriff’s Administration sub budgets while providing for a transfer-out of $60,000 to the Sheriff’s Jail budget and a transfer-out of $50,000 to the Sheriff’s Coroner budget; (2) increasing appropriations and revenue by $146,907 in the Sheriff’s Jail budget which includes a transfer-in of $60,000 from the Sheriff’s Administration budget; and (3) increasing appropriations by $50,000 within the Sheriff's Coroner budget to be offset by a transfer-in of $50,000 from the Sheriff’s Administration budget.

SUMMARY

N/A

DISCUSSION

The Sheriff’s Jail Budget began the fiscal year with a shortfall in appropriations for the Inmate Medical contract due to the renewal Medical services contract having a greater cost increase than projected when the budget was originally submitted. The Sheriff’s Coroner Budget has seen increases in expenditures within Services and Supplies primarily due to increases in pathology services, increases to costs for indigent cremation and interment services, and increases to fleet costs after a shift in assigned vehicles.

The proposed budget amendment in the various Sheriff’s 235 Budgets adjusts appropriations and revenues in the Sheriff’s Admin, OES, Major Crimes, Cal MMET, and Patrol budgets with a net increase to appropriations and revenues in an amount of $33,879, and within that net increase provides for a transfers-out of $60,000 to the Sheriff’s Jail Budget and a transfer-out of $50,000 to the Sheriff’s Coroner Budget. T

he associated budget amendment in the Sheriff’s Jail budget increases appropriations $146,907 to correct the shortfall in appropriations for the Inmate Medical contract offset by commensurate revenues through recognition of $86,907 in increased revenues and the $60,000 transfer-in from the Sheriff’s Admin Budget.

The other associated budget amendment in the Sheriff’s Coroner budget increases appropriations $50,000 in various Service and Supply line items to better align to projected expenditures offset by a transfer-in of $50,000 from the Sheriff’s Admin Budget.

ALTERNATIVES

The Board may choose to not approve this amendment, or may request additional information from staff.

OTHER AGENCY INVOLVEMENT

The County Administrative Office has reviewed the recommendation.

FINANCING

The proposed budget amendment in the Sheriff’s various 235 sub budgets increase net appropriations and revenues $33,879 in those 235 budgets while transferring-out $60,000 to into the Sheriff’s Jail Budget and $50,000 into the Sheriff’s Coroner budget. The budget amendment in the Sheriff’s Jail budget recognizes additional revenues in an amount of $86,907 and the transfer-in of $60,000 from the Sheriff’s Admin budget and increases appropriations $146,907. The budget amendment in the Sheriff’s Coroner budget increases appropriations $50,000 offset by the transfer-in of $50,000 from the Sheriff’s Admin budget. There is no additional General Fund impact.