FY23 ESAC - COMPLETED - SHERIFF SIGNATURE.PDF

Equitable Sharing Agreement and Certification
OMB Number 1123-0011
Expires: December 31, 2024
Agency Name: Maricopa County Sheriff's Office
NCIC/ORI/Tracking Number: AZ0070000
Mailing Address: 550 West Jackson Street
Type: Sheriff's Office
Agency FY 2024 Budget: $526,373,094.00
FY End Date: 06/30/2023
c_kenney@mcso.maricopa.gov
Email:
602-876-3266
Phone: 
Kenney, Cindy
Name:  
ESAC Preparer
Email:
Phone: 
Name:  
Jurisdiction Finance Contact
Agency Finance Contact
Phone: 
Name:  Davidson, Cal
602-876-7893
Email:c_davidson@mcso.maricopa.gov
Prindiville, James
602-876-1614
j_prindiville@MCSO.maricopa.gov
Phoenix, AZ 85003
Beginning Equitable Sharing Fund Balance
Equitable Sharing Funds Received
Equitable Sharing Funds Received from Other Law Enforcement 
Agencies and Task Force 
Other Income
Interest Income
Total Equitable Sharing Funds Received (total of lines 2-5)
Equitable Sharing Funds Spent (total of lines a - n)
Ending Equitable Sharing Funds Balance
(difference between line 7 and the sum of lines 1 and 6)
Summary of Equitable Sharing Activity
Justice Funds 
Treasury Funds
$364,943.45 
$7,704.88 
$21,968.70 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$5,742.65 
$139.09 
$27,711.35 
$139.09 
$125,781.03 
$0.00 
$266,873.77 
$7,843.97 
1
2
3
4
5
6
7
8
Summary of Shared Funds Spent
Law Enforcement Operations and Investigations
Law Enforcement, Public Safety, and Detention Facilities
Training and Education
Law Enforcement Equipment
Joint Law Enforcement/Public Safety Equipment and Operations
Contracts for Services
Law Enforcement Travel and Per Diem
Law Enforcement Awards and Memorials
Drug, Gang, and Other Education or Awareness Programs
Matching Grants 
Transfers to Other Participating Law Enforcement Agencies 
Support of Community-Based Programs 
Non-Categorized Expenditures 
Salaries
Total
Justice Funds
Treasury Funds
$40,639.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$85,142.03 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$0.00 
$125,781.03 
$0.00 
a
b
c
d
e
f
g
h
i
j
k
l
m
n
Department of Justice Asset Forfeiture Program Investigative Agency participants are: FBI, DEA, ATF, USPIS, USDA, DCIS, DSS, and FDA
Department of the Treasury Asset Forfeiture Program participants are: IRS-CI, ICE, CBP and USSS.
1
 2
1
2
Annual Certification Report
Date Printed: 
Page 1 of 5
07/24/2023

Equitable Sharing Funds Received From Other Agencies 
Transferring Agency Name
Treasury Funds
Justice Funds
Other Income
Other Income Type
Justice Funds
Treasury Funds
Matching Grants
Treasury Funds
Justice Funds 
Matching Grant Name
Transfers to Other Participating Law Enforcement Agencies
Treasury Funds
Justice Funds
Receiving Agency Name
Support of Community-Based Programs
Justice Funds
Recipient
Non-Categorized Expenditures
Treasury Funds
Justice Funds
Description
Salaries
Treasury Funds
Justice Funds
Salary Type
Paperwork Reduction Act Notice 
Under the Paperwork Reduction Act, a person is not required to respond to a collection of information unless it displays a 
valid OMB control number. We try to create accurate and easily understood forms that impose the least possible burden on 
you to complete. The estimated average time to complete this form is 30 minutes. If you have comments regarding the 
accuracy of this estimate, or suggestions for making this form simpler, please write to the Money Laundering and Asset 
Recovery Section at 1400 New York Avenue, N.W., Washington, DC 20005.
The Department of Justice is collecting this information for the purpose of reviewing your equitable sharing expenditures. 
Providing this information is voluntary; however, the information is necessary for your agency to maintain Program compliance. 
Information collected is covered by Department of Justice System of Records Notice, 71 Fed. Reg. 29170 (May 19, 2006), 
JMD-022 Department of Justice Consolidated Asset Tracking System (CATS). This information may be disclosed to contractors 
when necessary to accomplish an agency function, to law enforcement when there is a violation or potential violation of law, or in
accordance with other published routine uses. For a complete list of routine uses, see the System of Records Notice as 
amended by subsequent publications.
Privacy Act Notice
Single Audit Information
Company:
Name:  
Independent Auditor
Glennon, David A.
Phone: 
Office of the Auditor General, State of Arizona
602-553-0333
Email: dglennon@azauditor.gov
Page 2 of 5
Date Printed: 07/24/2023

Were equitable sharing expenditures included on the Schedule of Expenditures of Federal Awards (SEFA) for the 
jurisdiction's Single Audit for the prior fiscal year? If the jurisdiction did not meet the threshold to have a Single Audit 
performed, select Threshold Not Met. 
NO
Prior Year Single Audit Number Assigned by Federal Audit Clearinghouse: 13020920221
YES
X
THRESHOLD NOT MET
Page 3 of 5
Date Printed: 07/24/2023

Under penalty of perjury, the undersigned officials certify that they have read and understand their obligations under the Guide 
to Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies (Guide) and all subsequent updates, this 
Equitable Sharing Agreement, and the applicable sections of the Code of Federal Regulations. The undersigned officials 
certify that the information submitted on the Equitable Sharing Agreement and Certification form (ESAC) is an accurate 
accounting of funds received and spent by the Agency.
The undersigned certify that the Agency is in compliance with the applicable nondiscrimination requirements of the following 
laws and their Department of Justice implementing regulations: Title VI of the Civil Rights Act of 1964 (42 U.S.C. § 2000d et 
seq.), Title IX of the Education Amendments of 1972 (20 U.S.C. § 1681 et seq.), Section 504 of the Rehabilitation Act of 1973 
(29 U.S.C. § 794), and the Age Discrimination Act of 1975 (42 U.S.C. § 6101 et seq.), which prohibit discrimination on the 
basis of race, color, national origin, disability, or age in any federally assisted program or activity, or on the basis of sex in any 
federally assisted education program or activity. The Agency agrees that it will comply with all federal statutes and regulations 
permitting federal investigators access to records and any other sources of information as may be necessary to determine 
compliance with civil rights and other applicable statutes and regulations.
Affidavit
Equitable Sharing Agreement
This Federal Equitable Sharing Agreement, entered into among (1) the Federal Government, (2) the Agency, and (3) the 
Agency's governing body, sets forth the requirements for participation in the federal Equitable Sharing Program and the 
restrictions upon the use of federally forfeited funds, property, and any interest earned thereon, which are equitably shared 
with participating law enforcement agencies. By submitting this form, the Agency agrees that it will be bound by the Guide and 
all subsequent updates, this Equitable Sharing Agreement, and the applicable sections of the Code of Federal Regulations. 
Submission of the ESAC is a prerequisite to receiving any funds or property through the Equitable Sharing Program.
1. Submission. The ESAC must be signed and electronically submitted within two months of the end of the Agency’s fiscal 
year. Electronic submission constitutes submission to the Department of Justice and the Department of the Treasury.
2. Signatories. The ESAC must be signed by the head of the Agency and the head of the governing body. Examples of 
Agency heads include police chief, sheriff, director, commissioner, superintendent, administrator, county attorney, district 
attorney, prosecuting attorney, state attorney, commonwealth attorney, and attorney general. The governing body head is the 
head of the agency that appropriates funding to the Agency. Examples of governing body heads include city manager, mayor, 
city council chairperson, county executive, county council chairperson, administrator, commissioner, and governor. The 
governing body head cannot be an official or employee of the Agency and must be from a separate entity.
3. Uses. Shared assets must be used for law enforcement purposes in accordance with the Guide and all subsequent 
updates, this Equitable Sharing Agreement, and the applicable sections of the Code of Federal Regulations.
4. Transfers. Before the Agency transfers funds to other state or local law enforcement agencies, it must obtain written 
approval from the Department of Justice or Department of the Treasury. Transfers of tangible property are not permitted. 
Agencies that transfer or receive equitable sharing funds must perform sub-recipient monitoring in accordance with the Code 
of Federal Regulations.
5. Internal Controls. The Agency agrees to account separately for federal equitable sharing funds received from the 
Department of Justice and the Department of the Treasury, funds from state and local forfeitures, joint law enforcement 
operations funds, and any other sources must not be commingled with federal equitable sharing funds.
The Agency certifies that equitable sharing funds are maintained by its jurisdiction and the funds are administrated in the 
same manner as the jurisdictions's appropriated or general funds. The Agency further certifies that the funds are subject to 
the standard accounting requirements and practices employed by the Agency's jurisdiction in accordance with the 
requirements set forth in the Guide, any subsequent updates, and the Code of Federal Regulations, including the requirement 
to maintain relevant documents and records for five years.
The misuse or misapplication of equitably shared funds or assets or supplantation of existing resources with shared funds or 
assets is prohibited. The Agency must follow its jurisdiction's procurement policies when expending equitably shared funds. 
Failure to comply with any provision of the Guide, any subsequent updates, and the Code of Federal Regulations may subject 
the Agency to sanctions.
6. Single Audit Report and Other Reviews. Audits shall be conducted as provided by the Single Audit Act Amendments of 
1996 and OMB Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards. The 
Agency must report its equitable sharing expenditures on the jurisdiction's Schedule of Expenditures of Federal Awards 
(SEFA) under Assistance Listing Number 16.922 for Department of Justice and 21.016 for Department of the Treasury. The 
Page 4 of 5
Date Printed: 07/24/2023

FY23 Equitable Sharing 
Agreement & Certification 
5a 
Maricopa County 
ATTEST: 
 Juanita Garza       
  Date 
 Clerk of the Board of Supervisors 
APPROVED AS TO FORM 
This ____ day of ____________________, 20__ 
By: ___________________________________ 
  Deputy Maricopa County Attorney