Receive and file the Inmate Welfare Fund Annual Report for 2024-25. (No general fund impact) (Lopez/Davis)

Receive and file the Inmate Welfare Fund Annual Report for fiscal year 2024-25.

History
 
In Fiscal Year 2001-02, the Inmate Welfare Trust was transferred to a separate fund and a new accounting unit was created within the Sheriff's Office budget in order to comply with General Accounting Standards Board publication number 34. This Inmate Welfare Trust fund receives revenue from the commission on the sale of commissary items to the inmates, and a commission percentage on the inmates’ telephone usage paid directly by the servicing phone company. These monies are deposited in a restricted fund (Fund 2194, Cost Center 134025) and are administered and expended by the Sheriff primarily for the benefit, education, and welfare of the inmates incarcerated at the Yolo County Monroe and Leinberger detention facilities as follows:

It is the hope that by offering such services and items, inmates can re-enter the community with useable life and employment skills, helping to break the recidivism cycle. 
 
Penal Code Section 4025 (d) specifies that an itemized report of these expenditures shall be submitted annually to the Board of Supervisors. The Sheriff's Office is submitting the attached report in compliance.
 
Report
 
The attached report shows the year-end status of the Inmate Welfare Fund for Fiscal Year 2024-25. The estimated year-end balance is $414,162, a decrease of 1% since Fiscal Year 2023-24.  This decrease can be attributed to the large increase in expenditures for services and supplies, particularly maintenance of buildings needed due to inmate damage, as well as an overall increase in costs for consumable items such as mattresses.  The increase in revenue received from the sale of commissary items has offset the majority of the increase in expenditures and the fund remains in good financial condition. 
 

In June 2024, Keefe Group LLC was selected as the preferred vendor to provide commissary services at the detention facilities after a Request for Proposals Process. On June 25, 2024, the Board of Supervisors approved the Agreement with Keefe. Commission rates will remain unchanging at 38% through June 30, 2027. However, future revenue the Inmate Welfare Trust receives from commission sales may decrease due to the low population the detention facility is currently experiencing. 

Data source for the attached chart is the Department of Financial Services Income Statement and Trial Balance reports as of June 30 annually. Purchasing has reviewed and approved all contracts for professional and specialized services provided under the Inmate Welfare Program.  County Counsel has also approved all contracts for professional services.  Eide Bailly LLP performed an external audit of the Inmate Welfare Fund covering the time period of July 1, 2018 through January 31, 2022. No significant findings were discovered.