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Chief Administrative Office recommending the Board approve and authorize the Chair to sign a budget transfer increasing Professional Services within the Community Corrections Partnership Special Revenue Fund by $79,900 to reestablish appropriations for payments to the El Dorado County Office of Education for services budgeted in prior fiscal years, and reducing contingency commensurately. (4/5 vote required)
FUNDING: Community Corrections Partnership Special Revenue Fund.
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DISCUSSION / BACKGROUND
The County has a contract with the El Dorado County Office of Education (EDCOE) for AB109 enhanced educational services at the County jails and the Community Corrections Center. These services are budgeted annually within the Community Corrections Partnership (CCP) Special Revenue Fund.
Due to an invoicing issue in the Office of Education which we believe have been resolved, services provided from January 2019 (in Fiscal Year 2018-19) through June 2020 (in Fiscal Year 2019-20) were not presented for payment until the current Fiscal Year 2020-21. Estimated Fiscal Year 2019-20 expenses were accrued during fiscal year-end processing to record estimated expenses in the proper fiscal year and avoid appropriations errors upon future payment. However, the actual Fiscal Year 2019-20 costs are not entirely known, but based on current estimates, the accrued expenses were understated by approximately $30,000, which will be recorded as current year expenses.
Fiscal Year 2018-19 expenses of $99,079.78 were not accrued. Payments for Fiscal Year 2018-19 services will be recorded in the current fiscal year.
Because some expenses from both prior fiscal years are being recorded in the current year, there are insufficient appropriations to make payment for both the current and prior year expenses. This budget transfer is necessary to increase appropriations within the CCP Special Revenue Fund and authorize additional payments. Because these funds were budgeted in prior year...
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