COMMUNITY CORRECTIONS PARTNERSHIP
Meeting Date: August 3, 2026
Subject: FY 2025-26 4th Quarter Financial Report - AB 109 CCP Realignment
Presenter: Elizabeth Farrell, Sr. Management Analyst
Contact: Elizabeth.Farrell@cao.cccounty.us
Referral History:
Since March 2013, the Community Corrections Partnership (CCP) has approved program reimbursement requests and receive quarterly administrative reviews as processed by the County Administrator's Office. The Quarter Financial Report is presented to the CCP, coinciding with the CCP quarterly meeting schedule, and includes a summary of revenue and reimbursements for review.
At its June 4, 2021, meeting, the CCP adopted a policy directing AB 109 funded agencies to explain any significant under/overspending of budget line items (total salary/benefit costs, and individual operating expenditure line items) in relation to the budget (or prorated budget during quarterly financial reporting). Significant was defined as the greater of 15% or $25,000.
Referral Update:
Attachment A includes the Fiscal Year 2025-26 AB 109 Public Safety Realignment Community Corrections Quarter 4 Financial Report. The report also includes an added summary section for the AB 109 One-time projects budget and expenditures. As of June 30, 2026, Base revenue received totaled $41,926,510 (including Growth revenue in the amount of $303,853.90), which is approximately 105% of the budgeted revenue. Year-to-date expenditures total $40,550,410 of which $37,795,767 are reimbursements to departments for ongoing programs and $2,754,643 are reimbursements to departments for one-time projects funded through the one-time $15 million use of fund reserves. The $37,795,767 total 90.2% of the FY 2025-26 budgeted expenditures.
Though the ongoing program budget anticipated use of approximately $2,173,750 in reserves to balance, year-end actuals and higher than anticipated revenue resulted in an ending balance of $4,130,743. This amount will help offset the FY2026-27 projected $6,885,076 use of reserves to balance.
Attachment B provides a summary of all department reimbursements for ongoing programs, including explanations for over/under spending, and Attachment C provides copies of each department’s ongoing program reimbursement details. Attachment D provides a summary of one-time program expenditures and allocation balances for additional reference.
Recommendation(s)/Next Step(s):
ACCEPT a report on the Fiscal Year 2025-26 fourth quarter financials for the Local Community Corrections AB 109 2011 Public Safety Realignment fund.
Fiscal Impact (if any):
There is no fiscal impact for accepting the report.