Coversheet

ITEM 43.
Sheriff - Consent


AGENDA ITEM REPORT

DATE:	November 7, 2023
DEPARTMENT:	Sheriff
REQUESTER:	Carmine Marceno
TITLE:	Approve FY22-23 Year-End Close Out For Lee County Sheriff

MOTION REQUESTED

A) Approve budget transfer for the Sheriff’s FY22-23 Budget to facilitate the year-end close out and the return of $6,058,649.39 of unspent funds for the fiscal year. Accept the transfer of $533,489.98 Interest Earnings, $322,666.59 from excess revenues deposited into the L.E. Trust Fund-Reg., and $36,668.40 from September Civil Fees, and $26,685.00 for the new Impound Fees.

B) Approve FY23-24 budget transfer of $6,058,649 to LCSO for general fund purchases not received in FY22-23 due to supply chain delays and project delivery delays.

II.	ITEM SUMMARY
	Approves year-end budget adjustments for the Lee County Sheriff's Office to facilitate the reconciliation of final expenditures with budgeted amounts for the annual financial report.

III.

BACKGROUND AND IMPLICATIONS OF ACTION

	A)	Board Action and Other History
		These amounts have been returned or not allocated as part of the FY22-23 budget: FY22-23 Excess fee/unspent budget-general fund $6,058,649.39 FY22-23 Interest Earnings $533,489.98 FY22-23 Excess revenues deposited into the L.E. Trust Fund-Reg $322,666.59 FY22-23 September Civil Fees $36,668.40 FY22-23 Impound Fees (street Racing) $26,685.00 Total $6,978,159.36 Each year final reconciling budget adjustments are made that require no additional funding. These adjustments reconcile final expenditures with budgeted amounts as required by governmental accounting and financial reporting standards (GASB).

	B)	Policy Issues

	C)	BoCC Goals

	D)	Analysis

	E)	Options

IV.

FINANCIAL INFORMATION

A)	Current year dollar amount of item:	See Comments below.
B)	Is this item approved in the current budget?	N/A
C)	Is this a revenue or expense item?	N/A
D)	Is this Discretionary or Mandatory?	N/A
E)	Will this item impact future budgets? If yes, please include reasons in III(D) above.	No
F)	Fund: General Program: LCSO Project: Revenues Account Strings: Revenues collected from various fees
G)	Fund Type?	General Fund
H)	Comments: Each year final reconciling budget adjustments are made that require no additional funding.

V.	RECOMMENDATION
	Approve

VI.	TIMING/IMPLEMENTATION

VII.	FOLLOW UP

ATTACHMENTS:
Description	Upload Date	Type
Budget Transfer 00100	10/30/2023	Transfer of Funds
Budget Transfer 10500	10/30/2023	Transfer of Funds
110723R-C-43-Transfer of Funds 00100	11/15/2023	Transfer of Funds
110723R-C-43-Transfer of Funds 10500	11/15/2023	Transfer of Funds

REVIEWERS:
Department	Reviewer	Action	Date
Sheriff	Winton, Peter	Approved	10/30/2023 - 3:09 PM
Budget Services	Henkel, Anne	Approved	10/30/2023 - 3:23 PM
Budget Services	Winton, Peter	Approved	10/31/2023 - 8:33 AM
County Attorney	Wesch, Richard Wm.	Approved	10/31/2023 - 1:41 PM
County Manager	Winton, Peter	Approved	10/31/2023 - 3:20 PM