HomeMy WebLinkAboutMINUTES - 04142015 - C.89RECOMMENDATION(S):
APPROVE and AUTHORIZE the County Administrator, or designee, to execute the Maintenance of Effort
Certification Form for Fiscal Year 2014/15 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
California State Controller. Failure to submit the required certification form would result in the loss of more than $72
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
order to qualify to receive Proposition 172 (Public Safety Sales Tax).
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 04/14/2015 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
ABSENT: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: April 14, 2015
David Twa, County Administrator and Clerk of the Board of Supervisors
By: Stacey M. Boyd, Deputy
cc:
C. 89
To:Board of Supervisors
From:David Twa, County Administrator
Date:April 14, 2015
Contra
Costa
County
Subject:FY 2014/15 CERTIFICATION OF PROPOSITION 172 PUBLIC SAFETY SALES TAX MAINTENANCE OF
EFFORT
BACKGROUND: (CONT'D)
>
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), Public Defender (Department 0243),
Sheriff-Coroner (Departments 0255, 0277, 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 2014/15 fiscal year, it is estimated that Proposition 172 funds will provide $59.7 million
to fund operations in the Sheriff's Office and $12.6 million to fund operations in the 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 Actual $67,178,163
2013/14 Actual $72,053,360
2014/15 Budgeted $72,238,220
We have determined that for FY 2014/15, the adopted budget for the County-defined public safety services
exceeded the County’s MOE obligation by more than $149.9 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
FY 2014/15 Prop. 172 Maintenance of Effort Certification Form
FY 2014/15 Prop. 172 Maintenance of Effort Calculation Worksheet (Form A)
FY 2014/15 Prop. 172 Maintenance of Effort Base Year Calculation (Form C)
Auditor-Controller
CONTRA COSTA COUNTY
AB2788 (Chapter 866/94)
Maintenance of Effort Certification Form
Name of County: Contra Costa
Fiscal Year of Certification: 2014/15
AB2788 Maintenance of Effort (MOE) Calculation:
Line 1: Total Public Safety Adopted Budget 273,654,209.00
(Amount of Line 4.1 from Form A)
Line 2: Public Safety MOE 123,767,077.91
(Amount of Line 3.2 from Form A)
Line 3: Difference (Amount of Line 1 minus Line 2)
Over/(Under) AB2788 MOE Requirements 149,887,131.09
(*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
* 149,887,131.09 . 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
Form A: AB2788 MOE Calculation Worksheet
Contra Costa
2014/15
Step #1: Public Safety Services as Previously Defined
In 1994/95, the County established their definition of public safety services consistent with
Government Code Section 30052. Listed below are all departments included in this definition.
District Attorney Health Detention-Inmates Probation
Public Defender Sheriff (including Coroner)
Step #2: Growth Adjusted Base Year
The County determined the AB2788 base year amount in 1994/95 on Form B by using the 1992/93
adopted budget for all defined public safety departments.
Line 2.1: Total Base Year Forward 118,891,881.50
(Adjusted AB2788 Base Amount from Prior Year Form A, Line 3.2)
Step #3: New Base Amount for Local Agency
AB2788 includes a growth factor provision equal to the previous years' growth in Proposition
172 revenues. The Auditor-Controller's Office will provide cities and counties with this amount.
If appropriate, this amount should be added to the AB2788 Base Year.
Line 3.1: Growth Amount 4,875,196.41
Line 3.2: Total Base Amount for Local Agency 123,767,077.91
(Total of lines 2.1 and 3.1)
Step #4: Determine AB2788 Public Safety Budget for Certification Year
The County should determine the AB2788 Public Safety Budget for the Certification year. The
same departments and adjustments that were included in the AB2788 base year calculation
have been entered on Form C. Please complete Form C to provide the following:
Line 4.1: Total AB2788 Public Safety Budget 273,654,209.00
Step #5: AB2788 Maintenance of Effort (MOE) Calculation
Please complete the AB2788 Certification Form using the above information. The calculation
would be as follows:
Line 1 of the Certification Form Take the amount of Line 4.1, Form A
Line 2 of the Certification Form Less the amount of LIne 3.2, Form A
Line 3 of the Certification Form Equals the amount over/(under) AB2788 MOE
requirement.
Form A
Form C: AB2788 Maintenance-of-Effort (MOE) Base Year CalculationCertification Year: 2014/15CONTRA COSTA COUNTYPlease complete the following Form to calculate the AB2788 MOE base year. Describe all AB2788 adjustments in the space provided below.Public Safety Certification YearAdjusted AB2788Department Adopted Budget (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Certification YearDistrict Attorney (0242) 33,520,402 4,739,911 457,400 488,176 506,910 27,328,005Probation (0308) 32,047,471 7,585,904 153,825 24,307,742Probation (0309) 26,860,239 5,200,000 21,660,239Probation (0310) 9,001,688 3,400,000 5,601,688Public Defender (0243) 20,105,070 84,088 1,293,76518,727,217Sheriff (0255) 118,356,044 5,524,214 150,000 2,547,709 21,793,486 88,340,635Sheriff Contract Services (0277) 18,284,169 18,284,1690Sheriff Detention (0300) 72,598,575 1,397,605 8,784,075 280,115 62,136,780Sheriff-Coroner (0359) 2,826,9242,826,924Hlth Detention Inmates (0301) 22,724,979 22,724,979 Total 356,325,561 7,005,907 150,000 30,151,364 457,400 18,284,169 22,281,662 3,400,000 506,910 433,940 0 273,654,209 Enter amount onAB2788 MOE Adjustments: Comments: Form A, Line 4.1 (1) Fixed Assets, Lease Purchases & Debt Service(2) POST (3) Grants(4) Transfers/Recording Fees for Real Estate Fraud(5) Court Security, Hospital Security, EHS Security(6) Contracts with Other Jurisdictions(7) State Aid & Fed Aid Placement(8) Narcotics, Environmental, Fraud Forfeitures/Damages(9) STC ReimbursementCompleted By: Timothy M. Ewell, Senior Deputy County Administrator Phone: (925) 335-1036 Date: 3/31/2015AB 2788 AdjustmentsJ:\PROPOSITION 172 PSAF\2014-15 PSAF MOE\Prop 172 MOE-CALC 14-15_draft