The Sheriff’s Office’s 2020 adopted budget is $76.6 million (including capital). Of this amount, $63.4 million or 82.7% represents personnel costs for the 552.50 full-time equivalent (FTE) positions currently authorized as of January 1, 2020 (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, contract and grant administration, and the oversight of inmate funds as well as Douglas County Sheriff’s Office and Douglas County Impact Unit seizure funds.
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.
Law Enforcement Authority (LEA)
Ownership tax and property tax revenue from the statute-defined Law Enforcement Authority (currently 4.5 mills) is expected to generate $23.1 million in 2020. 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, but was extended by the voters in November of 2007 with .10% of the .23% approved to further assist in funding the costs associated with operating the Justice Center including the jail, courtroom security, Community Justice Services, dispatching, technological services, and Justice Center maintenance. The remaining .13% was due to sunset as of December 31, 2020; however, the voters approved a ballot initiative in November of 2019 to redirect this portion to growth-related transportation infrastructure projects.
The operating costs for the functions defined in the Justice Center ballot language are “housed” in the General Fund; therefore, a transfer is made from the Justice Center Fund to the General Fund to assist in funding those expenditures. The total 2020 transfer amount allocated to the Sheriff’s Office is budgeted at $16.4 million.
Divisional Revenue Generated
The Sheriff’s Office expects to generate a total of $6.1 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 $29.1 million after applying the offsetting revenue from the Justice Center Sales & Use Tax and division-generated revenue. The General Fund supports the Sheriff’s statutory functions, administrative and technical functions, communications, and investigations.
Uses of Funds
As mentioned above, 82.7% of the Sheriff’s Office’s overall adopted budget relates to personnel costs. This is illustrated in the Sheriff’s overall budget by type of expenditure
Of the 552.5 FTEs authorized as of January 1, 2020, and reflected in the FTEs by Function chart, 370 are commissioned officer positions and 182.5 are civilian positions (excluding HIDTA*).
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 not overseen by the Sheriff’s Office 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 two employees currently assigned to HIDTA.