HomeMy WebLinkAboutMINUTES - 05082012 - C.95RECOMMENDATION(S):
ACCEPT this report and AUTHORIZE the County Administrator, or designee, to execute the Maintenance of Effort
Certification Form for FY 2011/12 as required by Chapter 886, Statutes of 1994 to receive Proposition 172 (public
safety sales tax increment) funds, and to submit the Certificate to the County Auditor-Controller.
FISCAL IMPACT:
This Certificate of Maintenance of Effort is required by State statute as implemented by guidelines issued by the
Office of the State Controller. Failure to submit the required certification form would result in the loss of more than
$59 million in State Proposition 172 funds for the current fiscal year.
BACKGROUND:
This ½ cent sales tax was authorized in 1994 as a result of the 1993/94 state budget process. Proposition 172 (Senate
Bill 509) designated that the ½ cent sales tax be deposited to newly-created state and local public safety trust funds
and allocated to local agencies to fund public safety activities such as police, sheriff, fire, district attorney, county
corrections, and ocean lifeguards. Court operations were explicitly excluded.
To prevent supplantation of local revenues that would have otherwise been allocated to public safety functions with
Proposition 172 sales tax, the Legislature enacted Assembly Bill 2788 as Chapter 886, Statutes of 1994. AB 2733
requires a local agency to commit at least the same resources as were committed in FY 1992/93 (minus certain
exclusions), adjusted each year by any growth in its Proposition 172 revenue, as maintenance of effort (MOE) in
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 05/08/2012 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
ABSENT:Gayle B. Uilkema, District II
Supervisor
Contact: JULIE ENEA (925)
335-1077
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors
on the date shown.
ATTESTED: May 8, 2012
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: CAO - Justice, Sheriff Admin, District Attorney Admin, Auditor-Controller
C. 95
To:Board of Supervisors
From:David Twa, County Administrator
Date:May 8, 2012
Contra
Costa
County
Subject:2011/12 CERTIFICATION OF PROPOSITION 172 PUBLIC SAFETY SALES TAX MAINTENANCE OF EFFORT
order to qualify to receive Proposition 172 (Public Safety Sales Tax).
AB 2733 does not specifically define what is meant by “public safety services” and allows each county to make its
own computation. In implementing the MOE section of Assembly Bill 2788 on May 16, 1995, as indicated in the
Certification Form, it was most advantageous for this County to define public safety as follows: District Attorney
(Department 0242), Probation (Departments (0308, 0309, 0310, 0311), Public Defender (Department 0243),
Sheriff-Coroner (Departments 0255, 0300, and 0359), and Inmate Medical Care (Department 0301). It should be
noted that the definition of “public safety services” for computation of the MOE obligation does not in any way
detract from the Board’s authority to designate those funds to whatever public safety department or service it chooses.
The Board of Supervisors, in 1993, directed that all public safety sales tax proceeds will be allocated to the District
Attorney and Sheriff departments. Due to the downturn in the California economy, public safety sales taxes received
by Contra Costa County has gradually declined since FY 2005/06, by more than 10% over that five-year period. For
the 2011/12 fiscal year, it is estimated that Proposition 172 funds will pay for 35% of the District Attorney’s annual
net cost of operations and 26% of the Sheriff’s annual net cost of operations.
BACKGROUND: (CONT'D)
2005/06 Actual $69,281,424
2006/07 Actual $67,318,904
2007/08 Actual $65,314,410
2008/09 Actual $57,641,994
2009/10 Actual $55,379,148
2010/11 Actual $60,388,430
2011/12 Budgeted $59,385,886
We have determined that for FY 2011/12, the adopted budget for the County-defined public safety services exceeded
the County’s MOE obligation by more than $133 million. In computing the MOE, we followed the Public Safety MOE
Requirement Uniform Guidelines for California Counties and Cities approved by the State Association of County
Auditors. By authorizing the County Administrator to execute and submit the MOE Certification Form to the County
Auditor-Controller, the Board will assure that the County will receive its its full allotment of Proposition 172 funds for
the current year.
CONSEQUENCE OF NEGATIVE ACTION: Failure to file the required certification will jeopardize the County's
eligibility to received public safety sales tax revenue.
CHILDREN'S IMPACT STATEMENT: None.
ATTACHMENTS PROPOSITION 172 MOE CERTIFICATION FY 2011-12