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Sheriff’s Office recommending the Board:
1) Approve and authorize the Sheriff to participate, apply for, and sign the Fiscal Year (FY) 2026-27 Boating Safety and Enforcement Financial Aid Contract with the California Department of Parks and Recreation Division of Boating and Waterways in the amount of $319,546 for the term July 1, 2026, through June 30, 2027, to provide revenue to support boating safety and enforcement activities on the County’s rivers and lakes, contingent upon County Counsel approval;
2) Approve and authorize the Chair to sign Resolution 171-2025 adopting language pursuant to Harbors and Navigation Code Section 663.7(e) relative to the use of 100% of the annual Boat Taxes in conjunction with the FY 2026-27 Boating Safety and Enforcement Financial Aid Contract with the California Department of Parks and Recreation Division of Boating and Waterways for the Sheriff’s Office annual Boating Safety and Enforcement Program;
3) Authorize the County Auditor to certify the amount of prior year vessel taxes received by the County; and
4) Authorize the Sheriff or Agency Chief Fiscal Officer of the Sheriff’s Office to sign each reimbursement claim.
FUNDING: State of California Department of Parks and Recreation Division of Boating and Waterways Boating Safety and Enforcement Financial Aid (63%) and County Boat Taxes (37%).
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DISCUSSION / BACKGROUND
Each year, the County receives grant funding from the California Department of Parks and Recreation, Division of Boating and Waterways (DBW), to support boating safety and enforcement activities on the County’s rivers and lakes. These funds enable the Sheriff’s Office to provide patrol and public safety services on waterways throughout the unincorporated areas of El Dorado County.
For FY 2026-27, the Sheriff’s Office has been awarded $319,546 in grant funding for the period of July 1, 2026, through June 30, 2027. This funding supports Extra Help Deputy Sheriffs who patrol rivers and lakes from May through September, as well as permanent staff who provide boating enforcement services year-round. It also covers the purchase of necessary supplies, equipment, and maintenance to operate the boating safety and enforcement program effectively.
As a condition of participating in this program, the County is required to utilize boat property tax revenues to partially fund the boating safety program. The Auditor’s Office has estimated the FY 2026-27 boat property tax revenue at $190,846, which will be applied toward the required local funding contribution and included in the Sheriff’s Office FY 2026-27 budget.
In accordance with California Harbors and Navigation Code Section 663.7(e), the Division of Boating and Waterways requires that the Board of Supervisors adopt a resolution each year authorizing the County to participate in the program. The resolution must certify that the County will expend for boating safety programs an amount equal to 100 percent of the funds received from personal property taxes on vessels, and that all grant funds will be used solely for boating safety and enforcement programs within the County.
The continued participation in the Boating and Waterways program provides critical funding that allows the Sheriff’s Office to maintain safe waterways, ensure compliance with state boating laws, and promote public safety for residents and visitors who use El Dorado County’s rivers and lakes.
ALTERNATIVES
N/A
PRIOR BOARD ACTION
11/05/2024 Legistar file 24-1976
OTHER DEPARTMENT / AGENCY INVOLVEMENT
The Auditor’s Office provided the FY 2025-26 annual boat tax estimate. County Counsel will review and approve the annual contract.
CAO RECOMMENDATION
Approve as recommended.
FINANCIAL IMPACT
No Change to Net County Cost. The revenue and offsetting expenditures will be identified in the Sheriff’s Office FY 2026-27 budget.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Please return one certified minute order of the Board action, and the signed resolution for submittal with application.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Undersheriff Bryan Golmitz