Vote — approved

Steve Gallardo	abstain
Bill Gates	abstain
Clint Hickman	abstain
Gallardo Sheriff A	yes
and Clint Hickman	yes
Denny Barney	abstain
Steve Chucri	yes

19.APPROPRIATION REDUCTION AND TRANSFER JAIL MAINTENANCE OF EFFORT Approve a reduction to the transfer from the General Fund (100) to the Detention Fund (255) for the above base jail maintenance of effort in the amount of $11,431,436. Also, in accordance with A.R.S. §42-17106(B), authorize the following adjustments to the FY 2019 budget:1. Increase the FY 2019 expenditure authority for the Sheriff (D500) General Fund (100) Operating (OPER) by $11,431,436.2. Decrease the expenditure authority for

Item Text

19. APPROPRIATION REDUCTION AND TRANSFER JAIL MAINTENANCE OF EFFORT Approve a reduction to the transfer from the General Fund (100) to the Detention Fund (255) for the above base jail maintenance of effort in the amount of $11,431,436. Also, in accordance with A.R.S. §42-17106(B), authorize the following adjustments to the FY 2019 budget: 1. Increase the FY 2019 expenditure authority for the Sheriff (D500) General Fund (100) Operating (OPER) by $11,431,436. 2. Decrease the expenditure authority for the Sheriff (D500) Detention Fund(255) Operating (OPER) by $11,431,436. 3. Decrease the FY 2019 expenditure authority for the Non Departmental (D470) General Fund (100) Operating (OPER) by $11,431,436. 4. Decrease the FY 2019 revenue authority for the Non Departmental (D470) Detention Fund (255) Operating (OPER) by $11,431,436. 5. Increase the FY 2019 revenue and expenditure authority for the Eliminations (D980) Eliminations Fund (900) Operating (OPER) by $11,431,436. The approval of this action does not alter the budget constraining the expenditures of local revenues duly adopted by the Board pursuant to A.R.S. 42-17105. MCSO engaged the consulting firm of MGT of America to review the indirect overhead cost methodology used to calculate the annual Detention allocation between the General Fund and the Detention Fund, also known as "Maintenance of Effort." MGT recommended changes to the methodology that result in increases to the allocation percentage while significantly reducing the base upon which the rate is applied. The net effect is an $11 million reduction in the maintenance of effort transfer from the General Fund to the Detention Fund for indirect overhead allocations. (C-50-19-015-2-00)