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Consent-General Government   # 15.
Board of Supervisors
Financial Services
Meeting Date:
06/27/2023
Brief Title
Resolution pertaining to penalty, fine and forfeiture distributions per Government Code 76000
From:
Tom Haynes, Interim Chief Financial Officer, Department of Financial Services
Staff Contact:
Holly Alves, Accounting Manager, Department of Financial Services, x8219
Supervisorial District Impact:
Countywide

Subject

Adopt resolution amending the distribution of court penalties, fines and forfeitures to specified funds per Government Code 76000 effective July 1, 2023; and direct the Interim Chief Financial Officer to close the Courthouse Construction Fund and transfer residual balances to the Criminal Justice Facilities Fund or the State Court Facilities Construction Fund as determined by the State Controller's Office. (No general fund impact) (Haynes/Alves)

Recommended Action

  1. Adopt resolution amending the distribution of court penalties, fines and forfeitures to specified funds per Government Code 76000 effective July 1, 2023; and
     
  2. Direct the Interim Chief Financial Officer to close the Courthouse Construction Fund and transfer residual balances to the Criminal Justice Facilities Fund or the State Court Facilities Construction Fund as determined by the State Controller's Office. 

Strategic Plan Goal(s)

In Support of All Goals (Internal Departments Only)

Reason for Recommended Action/Background

Under State law, the Board of Supervisors is required to levy an additional penalty of $7.00 for every $10.00 on certain court fines, penalties and forfeitures pursuant to the Trial Court Realignment and Efficiency Act (Government Code section 76000, effective June 30, 1991). On July 16, 1991, the Board adopted a resolution (Resolution No. 91-81) levying the assessment, which is collected by the Yolo Superior Courts for certain offenses, and adopted a corresponding distribution of these assessments into the Courthouse Construction Fund, Criminal Justice Facility Construction Fund, Emergency Medical Services Fund, and the Fingerprint Identification Fund. The current distribution of the $7 is as follows: 
 
Fund Name Government Code Amount
Local Courthouse Construction Fund (LCCF) GC76100 $2.00
Local Criminal Justice Facilities Fund (LCJF) GC76101 $2.50
Emergency Medical Services  (EMS) Fund GC76104 $2.00
Automated Fingerprint ID Fund GC76102 $0.50
Total $7.00

The State Controller's Office periodically audits the County on compliance of the distribution of court fines, fees and penalties in accordance with the Trial Court Revenue Distribution requirements under state law. As part of a recent audit, it was determined that the County is still entitled to collect the additional $7 penalty. However, the County no longer needs to deposit funding into the Local Courthouse Construction Fund as the responsibility for court facilities has transferred to the Judicial Council with the construction of the new courthouse. As a result, the County should adopt a new distribution of the penalty amount, and needs to close out the remaining balance in the Courthouse Construction Fund that was collected and deposited since the transfer of responsibility (approximately $550,000). The County is working with the State Controller's Office on any amounts that are eligible to retain locally, and will transfer any required amounts to the State Court Facilities Contribution Fund.  

Staff in the Department of Financial Services evaluated the best use of penalty assessments and determined that the purpose of the Trial Court Realignment and Efficiency Act was predominantly to assist in funding facilities needed to administer the Criminal Justice System. As a result, staff are recommending a revised resolution to distribute penalty assessments and reallocate amounts currently received by the LCCF to the LCJF as shown below: 
 
Fund Name Government Code Amount
Local Courthouse Construction Fund (LCCF) GC76100 $0.00
Local Criminal Justice Facilities Fund (LCJF) GC76101 $4.50
Emergency Medical Services  (EMS) Fund GC76104 $2.00
Automated Fingerprint ID Fund GC76102 $0.50
Total $7.00

If the Board adopts the attached resolution, the revised distribution will be effective July 1, 2023, and staff will communicate it to the Yolo County Superior Court who will implement it in their Court Management System to ensure future distributions are done in accordance with the revised instruction. 

Collaborations (including Board advisory groups and external partner agencies)

The Department of Financial Services collaborated with the State Controller's Office on this recommendation. After adoption a final copy of this resolution will be transmitted to the Yolo Superior Courts and staff will collaborate to implement the changes contained in the amended resolution. 

Competitive Bid Process/Vendor Performance

Not applicable

Fiscal Impact

Potential fiscal impact (see notes in explanation section below)

Fiscal Impact (Expenditure)

Total cost of recommended action:
$    0
Amount budgeted for expenditure:
$    0
Additional expenditure authority needed:
$    0
One-time commitment:
Yes

Source of Funds for this Expenditure

General Fund
$0

Further explanation as needed:

The adoption of this resolution will ensure the ability to retain revenues locally for penalties that are currently going to Courthouse construction. It would set these amounts aside for Local Criminal Justice Facility purposes. In the prior year $2,852 was received by the Courthouse Construction Fund. In the future this amount would instead be deposited to the Local Criminal Justice Facility Fund.

Attachments

Form Review

Inbox Reviewed By Date
Tom Haynes Tom Haynes 06/19/2023 11:23 AM
County Counsel Hope Welton 06/19/2023 11:24 AM
Kimberly Hood Kimberly Hood 06/19/2023 12:19 PM
Form Started By:
crinde
Started On:
06/02/2023 09:35 AM
Final Approval Date:
06/20/2023