HomeMy WebLinkAboutMINUTES - 05072013 - C.82RECOMMENDATION(S):
ACCEPT this report and AUTHORIZE the County Administrator, or designee, to execute the Maintenance of Effort
Certification Form for FY 2012/13 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
$64 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: 05/07/2013 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Timothy Ewell, (925)
335-1036
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 7, 2013
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
C. 82
To:Board of Supervisors
From:David Twa, County Administrator
Date:May 7, 2013
Contra
Costa
County
Subject:2012/13 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 2012/13 fiscal year, it is estimated that Proposition 172 funds will provide $53 million to fund operations in the
Sheriff's Office and $11 million to fund operations in the
BACKGROUND: (CONT'D)
District Attorney’s Office.
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 Actual $63,922,867
2012/13 Budgeted $64,044,025
We have determined that for FY 2012/13, the adopted budget for the County-defined public safety services
exceeded the County’s MOE obligation by more than $145 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 receive public safety sales tax
revenue.
CHILDREN'S IMPACT STATEMENT:
No impact.
ATTACHMENTS
Proposition 172 MOE Certification FY 2012/13
Auditor-Controller
CONTRA COSTA COUNTY
AB2788 (Chapter 866/94)
Maintenance of Effort Certification Form
Name of County: Contra Costa
Fiscal Year of Certification: 2012/13
AB2788 Maintenance of Effort (MOE) Calculation:
Line 1: Total Public Safety Adopted Budget 257,518,181.00
(Amount of Line 4.1 from Form A)
Line 2: Public Safety MOE 112,102,147.32
(Amount of Line 3.2 from Form A)
Line 3: Difference (Amount of Line 1 minus Line 2)
Over/(Under) AB2788 MOE Requirements 145,416,033.68
(*Enter this amount below.)
Certification Statement:
I hereby certify that the County of Contra Costa is
/under (please circle one) the AB2788 Maintenance of Effort requirements
concerning the use of Proposition 172 revenues in the amount of
* 145,416,033.68 . Forms A and C are submitted in support of this
calculation. Detailed records concerning this calculation are available
upon request and will be retained.
Signature of County Official: ________________________
Date Signed: ___________________________________
over