Kane County Sheriff's Office General Fund Revenue & Expenditures - PowerPoint PPT Presentation

Kane County Sheriff's Office General Fund Revenue & Expenditures Summary Report by Sub-Department Account Num Description 2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 Budget Revenues Grants 325,338 358,776 458,339 250,228 270,000 Charges for Services 1,405,469 3,506,316 2,289,611 1,670,524 2,129,345 Fines 303,882 389,668 376,566 358,370 420,375 Board and Care Reimbursements 140,341 1,356,595 2,789,587 2,636,264 2,500,000 Other Reimbursements 143,640 99,100 121,577 126,957 92,000 Other 68,459 14,683 47,372 58,078 40,000 Total Revenues 2,387,129 5,725,138 6,083,052 5,100,420 5,451,720 Expenditures Sub-Department: 380 - Sheriff Personnel Services- Salaries & Wages 8,308,553 8,184,052 8,335,244 8,757,800 8,998,876 Personnel Services- Employee Benefits 1,491,977 1,521,532 1,606,744 1,500,248 1,567,517 Contractual Services 222,589 209,811 214,626 207,493 229,900 Commodities 480,571 500,611 608,111 382,226 529,807 Capital - 20,628 14,184 - - Total Expenditures for Sheriff 10,503,690 10,436,634 10,778,910 10,847,766 11,326,100 Sub-Department: 382 - Adult Corrections Personnel Services- Salaries & Wages 9,033,365 9,867,171 9,640,702 9,767,277 9,875,500 Personnel Services- Employee Benefits 1,745,729 1,753,432 1,845,917 1,709,415 1,786,040 Contractual Services 2,015,825 2,016,633 2,060,461 1,994,611 2,111,874 Commodities 962,328 954,512 975,252 1,017,699 1,039,461 Total Expenditures for Adult Corrections 13,757,247 14,591,748 14,522,332 14,489,002 14,812,875 Sub-Department: 383 - Board and Care Adult Prisoner Board & Care 92,940 275,040 311,040 257,040 225,000 Total Expenditures for Board and Care 92,940 275,040 311,040 257,040 225,000 Total Expenditures 24,353,877 25,303,422 25,612,282 25,593,809 26,363,975 Net Revenue & Expenditures (21,966,748) (19,578,284) (19,529,230) (20,493,389) (20,912,255)

Kane County Sheriff's Office General Fund Revenue & Expenditures Summary by Sub-Department Account Num Description 2015 Budget Revenues Grants 270,000 Charges for Services 2,129,345 Fines 420,375 Board and Care Reimbursements 2,500,000 Other Reimbursements 92,000 Other 40,000 Total Revenues 5,451,720 Expenditures Sub-Department: 380 - Sheriff Personnel Services- Salaries & Wages 8,998,876 Personnel Services- Employee Benefits 1,567,517 Contractual Services 229,900 Commodities 529,807 Capital - Total Expenditures for Sheriff 11,326,100 Sub-Department: 382 - Adult Corrections Personnel Services- Salaries & Wages 9,875,500 Personnel Services- Employee Benefits 1,786,040 Contractual Services 2,111,874 Commodities 1,039,461 Total Expenditures for Adult Corrections 14,812,875 Sub-Department: 383 - Board and Care Adult Prisoner Board & Care 225,000 Total Expenditures for Board and Care 225,000 Total Expenditures 26,363,975 Net Revenue & Expenditures (20,912,255)

Sheriff Terminated Contract with US Marshals Service Without Having the Authority to Do So and Without the Knowledge or Consent of the County Board “Whereas on December 15, 2014 the Kane County Sheriff notified the US Marshals Service that the agreement for housing federal detainees in the Kane County Sheriff’s Department – Adult Justice Center was being terminated;”

43 Federal Detainees Were Removed by US Marshals Service from Kane County Adult Justice Center in Response to Sheriff’s Notice of Contract Termination “Whereas on January 15, 2015 in response to this notice of termination the US Marshals Service removed 43 federal detainees from the Kane County Sheriff’s Department – Adult Justice Center;”

Financial Impact of Reducing US Marshals Prisoner Count Reduc eduction i in n US Marshal hals s Pr Prisoners oners 43 43 US Marshals revenue per prisoner day $88.32 Lost U Lost US Marshal hals s Pri rison soner reve revenue e per day per day $3, $3,798 8 Average days per month (365 / 12) 30.4 Lost Lost U US Marshal hals s Pri rison soner reve revenue e per m per mont onth $115, 15,523 523 Number of months in year 12 Lost Lost U US Marshal hals s Pri rison soner reve revenue e per year per year $1,386, 386,27 276 6

Correctional Officers Funded by US Marshals Program Revenue 43 Prisoners Full Program Lost US Marshals revenue per year $1,386,276 $2,500,000 Average annual cost of Correctional Officers including benefits $102,264 $102,264 Num umbe ber of of Cor orrec ectiona nal O Officer ers funde unded by by l los ost rev even enue ue 13.6 13. 6 24. 24.4 4

$1,386,276 revenue from 43 US Marshals prisoners is equivalent to:  Salary & benefits of 13.6 correctional officers  Funding to Operate 1 Jail Pod (64 Prisoner Capacity)  9.4% of the FY15 Sheriff's Corrections Budget  5.3% of the FY15 Sheriff's Office Total Budget  4.2% Property Tax Increase Avoided

$2,500,000 total budget for US Marshals program is equivalent to:  Salary & benefits of 24.4 correctional officers  Funding to Operate 2 Jail Pods (128 Prisoner Capacity)  16.9% of FY15 Sheriff's Corrections Budget  9.5% of FY15 Sheriff's Office Total Budget  7.6% Property Tax Increase Avoided

Forfeited US Marshals Service Revenue Will Result in Substantially Less Than Projected Revenue for FY15  “Whereas this removal of 43 federal detainees represents a forfeiture of $115,523 of reimbursement revenue per month from the US Marshals Service;”  “Whereas in the opinion of the Kane County Board this forfeiture of $115,523 of revenue per month when annualized totals an amount substantially less than that projected at the time of adoption of the 2015 Fiscal Year budget;”

What must be done? The answer is simple: If we cannot replace $1.4 million of lost revenue, then we will need to cut $1.4 million of expenditures ASAP.

State Statute 55 ILCS 5/6-1002 Authorizes County to Cut Budget “Whereas at any point following the adoption of the annual budget, if the county board determines by a 2/3 vote of all members constituting such board, that revenue received, or to be received, by the county during the then present fiscal year totals an amount substantially less than that projected at the time of adoption of the annual budget for that fiscal year, such board, by like vote, may adopt an amended budget for the remainder of the then present fiscal year. The authority of the county board to amend the annual appropriation ordinance at any point during the fiscal year shall be the same as its authority to determine and adopt the original annual budget; such amended budget shall be prepared as otherwise provided in this Section.”

Since this revenue was voluntarily forfeited by the Sheriff, it should be balanced by an equivalent cut to the Sheriff’s Expenditure budget “Whereas in the opinion of the Kane County Board such a voluntary forfeiture of revenue by an elected official should be balanced by an equal cut to the expenditure budget within the elected official’s office;”

Initial Budget Cut of $225,000  $225,000 equals amount of “Adult Prisoner Board & Care” line item that was added to Sheriff’s Office Budget in 2014 for primary purpose of maximizing space for federal detainees. Therefore, if this program is terminated, it is logical that this amount should be the first to be removed. “WHEREAS, the “Adult Prisoner Board & Care” budget line item of $225,000 was the most recent addition to the Sheriff’s Office expenditure budget in direct response to the growth of the reimbursement revenue from the US Marshals Service and in good faith that the Sheriff would use this budget to maximize the space for housing US Marshals Service federal detainees;”

$225,000 is a Reasonable Initial Cut from Other Perspectives as Well:  $225,000 is approximately equal to 2 month’s worth of forfeited US Marshals Service revenue for housing federal detainees  $225,000 is approximately equal to 10% of the total FY15 budget for US Marshals Service revenue

The Sheriff May Specify Which Line Item(s) to Cut Within the Sheriff’s Office Budget “NOW, THEREFORE, BE IT RESOLVED by the Kane County Board that the following budget adjustment is hereby authorized for the following line items in the Sheriff’s Office General Fund budget: 001.380.000.37500 Board & Care Reimbursement Revenue -$225,000 001.380.383.50800 Adult Prisoner Board & Care -$225,000 “Or a reduction totaling $225,000 to any other expense line item(s) within the Sheriff’s Office General Fund budget designated by the Sheriff and communicated in writing to the Executive Director of Finance of Kane County within 5 business days of the passage of this ordinance.”

Sheriff is Directed to Resume Monthly Reporting of US Marshals Service Revenue and Out of County Housing Costs “NOW, THEREFORE, BE IT FURTHER RESOLVED by the Kane County Board that the Sheriff is to provide a monthly report to the Judiciary & Public Safety Committee of “US Marshals Revenue” and “Out of County Housing Costs” similar to that included on the December 12, 2014 agenda of the Judiciary & Public Safety Committee …”