Subject:
Title
Fiscal Year 2023 Board Budget Amendment No. 1 to realign appropriation from Reserves in the General Fund for unanticipated Fiscal Year 2023 expenditures in the Sheriff's Office, revenue shortfalls in the Clerk of the Circuit Court, and balancing of operating expenses for the Board of County Commission District 5. Also, realign appropriation from the American Rescue Plan Act Fund to the General Fund for unanticipated Fiscal Year 2023 expenditures in Safety and Emergency Services.
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Recommended Action:
Recommended Action
Approval of the Fiscal Year 2023 Budget Amendment No.1 pursuant to Florida Statute section 129.06(2)(b) realigning:
• $625,000.00 from the General Fund Reserves to the Sheriff’s Office cost center for unanticipated expenses related to the purchase of chemical presumptive tests.
a.) Chemical presumptive tests are legally required to confirm an item is a controlled substance prior to making an arrest.
b.) The Sheriff’s Office has experienced several incidents where deputies have been exposed to harmful narcotics, including the potentially fatal fentanyl.
c.) The Sheriff’s Office requests to purchase 25 TruNarc chemical presumptive tests, which will allow Sheriff’s Office staff to analyze a substance in its original container without human contact.
• $825,000.00 from the General Fund Reserves to the Clerk of the Circuit Court cost center to maintain operations during significant revenue shortfalls of the Court Recorder fund.
a.) Revenues in the Court Recorder fund have dropped sharply due to the steep increase in mortgage interest rate. The primary driver of revenue for this fund is fees associated with the recording of deeds and mortgages.
b.) This decline in revenue is likely temporary and any further cost savings to the fund will result in permanent reduced levels of service and could jeopardize statutory timelines.
• $8,950.00 from the General Fund Reserves to Board of County Commission District 5 cost center to maintain operations and align with the budgets of most of the other district budgets.
• $900,000.00 from General Fund Reserves to Safety and Emergency Services (SES) cost center for personnel expenses utilizing American Rescue Plan Act (ARPA) Revenue Replacement funds to free up funding for the Computer Aided Dispatch project.
• The total realigned amount from General Fund Reserves is $2,358,950.00.
• A transfer of $900,000.00 from ARPA Revenue Replacement Funds Professional Services Account to Transfer to General Fund Account.
• The total realigned amount from ARPA Fund is $900,000.00 and is consistent with the ARPA Spending Plan.
• Total realigned amount in this amendment is $3,258,950.00.
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Strategic Plan:
Create a Quality Workforce in a Positive, Supportive Organization
1.3 Make workforce safety and wellness a priority.
Ensure Public Health, Safety, and Welfare
2.1 Provide planning, coordination, prevention, and protective services to create and enhance a safe, secure, and healthy community.
2.2 Be a facilitator, convener, and purchaser of services for those in need.
Deliver First-Class Services to the Public and Out Customers
5.2 Be responsible stewards of the public’s resources.
5.3 Ensure effective and efficient delivery of County services and support.
Summary:
Summary
This budget amendment realigns $625,000.00 from General Fund Reserves to the Sheriff’s Office cost center to provide financial resources for the purchase of 25 TruNarc chemical presumptive tests. TruNarc chemical presumptive tests are expected to improve safety and reduce risk to Sheriff’s Office staff who are required to test potentially dangerous substances.
This budget amendment realigns an additional $825,000.00 from General Fund Reserves to the Clerk of the Circuit Court cost center to maintain operations that support court recording activities during a period of steep revenue decline.
This budget amendment realigns an additional $8,950.00 from General Fund Reserves to BCC District 5 for operating expenses and create a budget similar to peer districts.
This budget amendment also realigns $900,000.00 from General Fund Reserves to SES for operating expenses related to ARPA.
This budget amendment also realigns $900,000 from ARPA Fund’s Professional Services Account to ARPA Fund’s Transfer to General Fund Account.
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Background Information:
Chemical presumptive tests are legally required to confirm an item is a controlled substance prior to making an arrest. The Sheriff’s Office has experienced several incidents where deputies have been exposed to harmful narcotics, including the potentially fatal Fentanyl.
The Sheriff’s Office has the opportunity to purchase 25 TruNarc chemical presumptive tests, which will allow Sheriff’s Office staff to analyze a substance in its original container without human contact. To move forward with this purchase, the Sheriff’s Office will require an additional $625,000.00 added to its budget in FY23.
Due to the recent increase in mortgage interest rates and home sales, the Clerk Court Recorder fund has experienced sharp revenue declines. The primary driver of the Court Recorder fund is the recording of deeds and mortgages. Declines in these have varied monthly between 25% to 41% month over month. While efforts have been made to limit fund expenditures (hiring freeze, vacancy eliminations) any further efforts would permanently reduce service levels and jeopardize statutory timelines for a revenue shortfall that will likely be temporary. Supplementing this fund in the amount of $825,000.00 will support operations until revenues recover.
BCC District 5 was budgeted at an amount lower than peer districts. To meet operating expectations, this amendment will realign $8,950.00 to the BCC District 5 cost center.
Furthermore, SES will receive $900,000.00 for ARPA related personnel services expenses.
Fiscal Impact:
Currently, there is no additional revenue in FY23 to procure and offset the cost of the 25 TruNarc devices, the decline in Clerk revenue, the operating budget of BCC District 5, or SES’ ARPA related expenses. This budget amendment will realign $2,358,950.00 from General Fund Reserves to the cost centers of the Sheriff’s Office ($625,000.00), Clerk of the Circuit Court ($825,000.00), BCC District 5 ($8,950.00), and SES ($900,000.00) in FY23.
The fiscal impact upon approval will be a reduction of General Fund Reserves by $2,358,950.00 and an increase in the Sheriff’s Office budget of $625,000.00, an increase in the Clerk of the Circuit Court budget of $825,000.00,an increase in the BCC District 5 budget of $8,950.00, and an increase of $900,000 in the SES budget for FY23.
It will also reduce ARPA Fund’s Professional Services Account by $900,000.00 and increase ARPA’s Transfer to General Fund Account by $900,000.00.
Staff Member Responsible:
Shane Kunze, Budget and Financial Management Analyst, Office of Management and Budget
Partners:
Pinellas County Sheriff’s Office
Pinellas County Clerk of the Circuit Court
Attachments:
FY23 Budget Amendment