To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: FY 2023/24 Certification of Proposition 172 Public Safety Sales Tax Maintenance of Effort
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
APPROVE and AUTHORIZE the County Administrator, or designee, to execute, pursuant to Government Code section 30056, the County's Public Safety Augmentation Fund Maintenance of Effort (MOE) Certification Form for Fiscal Year 2023/24 to certify the County exceeds the MOE requirement of $160,057,647 by $247,191,103 and to submit it to the County Auditor-Controller.
FISCAL IMPACT:
This MOE Certification 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 $100 million in State Proposition 172 funds for the current fiscal year. For Fiscal Year 2023/24, the budget includes an estimated Proposition 172 revenue of $107,654,000 to be split between Sheriff Patrol (46.3%), Sheriff Detention (36.3%) and the District Attorney's Office (17.4%).
BACKGROUND:
This 1/2 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 1/2 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, which added section 30056 to the Government Code. Government Code section 30056 requires a local agency to commit at least the same resources as were committed in FY 1992/...
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