The Sheriff’s Office 2015 adopted budget is $53.0 million (including capital) Of this amount, $44.6 million or 84.1% represents personnel costs for the 464 full-time equivalent (FTE) positions currently authorized (excluding HIDTA*). Two additional Patrol deputy positions were approved in the 2015 budget, bringing the current total FTE count to 464 (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.
Sources of Funds
Law Enforcement Authority (LEA)
Property tax revenue from the statute-defined Law Enforcement Authority (currently 4.5 mills) is expected to generate $13.1 million in 2015. 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 pertaining to the original 0.20% 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. In addition, a portion of the additional 0.10% of the sales tax collected based upon the extension is also transferred to the County’s General Fund based upon specific operating budget costs approved. The total 2015 transfer amount allocated to the Sheriff’s Office is expected to be $10.6 million.
Divisional Revenue Generated
The Sheriff’s Office expects to generate a total of $5.1 million in revenue from charges for services, prisoner boarding, licenses and permits, and other revenue.
The net impact on the General Fund is expected to be $21.9 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 84.1% of the Sheriff’s Office overall budget relates to personnel costs. The following charts illustrate the Sheriff’s overall budget by type of expenditure as well as the expenditures by division.
Use of Funds by Expenditure Type
Use of Funds by Division
Of the 464 FTEs currently authorized and reflected in the chart that follows, 294.75 are commissioned officer positions and 169.25 are civilian positions (excluding HIDTA*).
FTEs 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 is, therefore, not included in the Sheriff’s Office budget total. It should be noted, however, that the Sheriff’s Office ultimately oversees the three employees currently assigned to HIDTA, which would bring the total FTE count to 467.