COMMUNITY CORRECTIONS PARTNERSHIP
Meeting Date: August 4, 2025
Subject: FY2024-25 4th Quarter Financial Report - AB 109 CCP Realignment
Presenter: Enid Mendoza, Senior Deputy County Administrator
Contact: Enid.Mendoza@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 2024-25 AB 109 Public Safety Realignment Community Corrections fourth quarter financial update. The attachment also includes a brief snapshot of total reimbursements for departments that began programs with their one-time fund balance pilot program allocation. More formal reporting will begin once departments have program updates to accompany financial reporting.
As of June 30, 2025 revenue received totaled $33,203,361.18. A final state payment in the amount of $3,726,961.61 is pending year-end entry by the Auditor-Controller’s office and will result in total FY 2024-25 revenue of $37,110,521, which is approximately 97% of the budgeted state allocation.
Departmental year-end reported expenditures totaled $34,591,067, which is approximately 86% of the $40,171,864 budgeted. Due to expenditure underspending, use of fund balance as budgeted at $1,101,173 is unnecessary. Instead, a year-end fund balance of $2,519,454 will contribute to the existing fund balance amount of $44,168,799 for a total year-end fund balance of $46,688,253. Note: the $637,428 amount reflected in the One-Time Fund Balance Pilot Programs box has been deducted from this stated year-end fund balance.
Attachment B provides a summary of each department’s 4th quarter and total fiscal year reimbursement amounts in relation to the budgeted allocations. During the meeting discussion, departments that are significantly under/overspending will provide explanations via oral reports.
Attachment C includes a compilation of all departmental reimbursement reports.
Recommendation(s)/Next Step(s):
ACCEPT a report on the Fiscal Year 2024-25 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.