The Sheriff’s Office 2014 adopted budget is $50.7 million (including capital), the largest operating budget in the County. Of this amount, $42.5 million or 83.9% represents personnel costs for the 452.75 positions currently authorized (excluding HIDTA*). Two additional Court Services position were approved effective July 1, 2014, in conjunction with the additional judge assigned to the Douglas County Courthouse, bringing the total FTE count to 454.75 (excluding HIDTA).
With a financial management philosophy that emphasizes ownership and accountability, Budget and Logistics provides guidance and assistance to each cost center manager in monitoring and evaluating their revenue and expenditure budgets throughout the year. Financial management responsibilities include the direction and coordination of the Sheriff’s Office annual budget process, accounts payable processing, purchasing, accounting, revenue and expenditure forecasting, and contract administration.
The financial structure within the Sheriff’s Office coincides with the organizational structure and enables functional budgeting of both revenues and expenditures.
The Sheriff’s Office funding comes from a variety of sources as shown in the graph below.
Source of Funds
Law Enforcement Authority (LEA)
Tax revenue from the statute-defined Law Enforcement Authority (currently 4.5 mills) is expected to generate $13.6 million in 2014. This mill levy is assessed only in unincorporated Douglas County and is used to primarily fund patrol-related activities in the Sheriff’s Office.
Justice Center Sales & Use Tax
A 0.43% sales tax was approved by voters in 1995. Of this amount, 0.23% was due to sunset as of December 31, 2010. In November of 2007, Douglas County voters approved the extension of this portion of the sales tax. Of the .23% extended, .13% will provide continued funding for capital needs associated with the Justice Center through 2020. The remaining portion, .10%, will assist in funding the costs associated with operating the Justice Center including the jail, courtroom security, Community Justice Services, dispatching, and technological services.
The ongoing portion of the sales tax collected is transferred to the County’s General Fund where the operating costs for functions defined in the original ballot language are housed. The 2014 transfer amount allocated to the Sheriff’s Office is expected to be $9.3 million.
Divisional Revenue Generated
The Sheriff’s Office expects to generate a total of $4.3 million in revenue from charges for services, licenses and permits, and other revenue.
The net impact on the General Fund is expected to be $22.1 million after applying the offsetting revenue from the Justice Center Sales & Use Tax and divisionally-generated revenue. The General Fund supports the Sheriff’s statutory functions, administrative and technical functions, communications, and investigations.
Uses of Funds
As mentioned above, over 83.9% of the Sheriff’s Office overall budget relates to personnel costs.
Use of Funds
Of the 454.75 full-time equivalent (FTE) positions currently authorized and reflected in the chart by function that follows, 290.75 are commissioned officer positions and 164 are civilian positions (excluding HIDTA*).
Full Time Employees by Function
The Sheriff’s Office is very fortunate to have such a variety of funding sources, and the Sheriff’s Office management staff will continue to pursue new funding opportunities whenever possible. Our commitment to sound fiscal management is vital as we continue to meet the public safety needs of Douglas County citizens in the most cost-effective and efficient way possible.
*Please note that HIDTA is budgeted in a separate fund and, therefore, not included in the Sheriff’s Office budget. However, the Sheriff’s Office ultimately oversees the three employees currently assigned to HIDTA, so these FTEs are reflected in the Staffing section and related staffing graph.