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Agenda Item
ASR
Control 21-000463 |
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MEETING DATE: |
06/22/21 |
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legal entity taking action: |
Board of Supervisors |
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board of supervisors
district(s): |
All Districts |
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SUBMITTING
Agency/Department: |
Sheriff-Coroner
(Approved) |
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Department contact
person(s): |
Ken Burmood (714) 647-1804 |
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Mark Stichter (714) 647-7041 |
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Subject: FY 2020-21 Closeout Federal
Equitable Sharing Agreement and Certification
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ceo CONCUR |
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Clerk of the Board |
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Concur |
Approved Agreement to Form |
Discussion |
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3 Votes Board Majority |
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Budgeted: N/A |
Current Year Cost:
N/A |
Annual Cost:
N/A |
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Staffing Impact: |
No |
# of Positions:
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Sole Source:
N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 8/25/2020
#S34C, 8/27/2019 #S39C, 8/14/2018 #S27C, 8/22/2017 #S55A |
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RECOMMENDED ACTION(S):
Approve and authorize the execution of the Federal Equitable Sharing Agreement and Certification for FY 2020-21, pertaining to federally forfeited property or proceeds of such property received for the Regional Narcotics Suppression Program.
SUMMARY:
Approval of the Federal Equitable Sharing Agreement and Certification for the Regional Narcotics Suppression Program will allow the Sheriff-Coroner Department to comply with the guidelines of the Federal Equitable Sharing Program.
BACKGROUND INFORMATION:
The multi-agency Regional Narcotics Suppression Program (RNSP), which is administered by the Sheriff-Coroner Department (Sheriff), participates in the Federal Equitable Sharing Program. The Federal Equitable Sharing Program is a United States Department of Justice and Treasury program designed to enhance cooperation among federal, state and local law enforcement agencies through the sharing of proceeds resulting from federal narcotics forfeitures. The Federal Equitable Sharing Agreement and Certification (ESAC) is required for participation in the Federal Equitable Sharing Program. The document pertains to narcotics forfeiture assets that are received by and are attributable to the law enforcement efforts of the RNSP.
The ESAC binds Sheriff and the Board of Supervisors (Board) to the statutes and guidelines that regulate shared assets for participating in the Federal Equitable Sharing Program and the restrictions upon the use of federally forfeited property or proceeds from such property that is equitably shared. The ESAC indicates that Sheriff and the Board certify that the accounting of funds received and spent on behalf of RNSP during the preceding fiscal year is accurate and in compliance with the guidelines and statues that govern the equitable sharing program.
If the recipient agency fails to comply with the provisions of the ESAC, the recipient agency could be barred from further participation in the sharing program; could be subject to civil actions to enforce the agreements; or, where warranted, could be subject to federal criminal prosecution for false statements or fraud involving theft of federal program funds.
Macias, Gini & O’Connell LLP conducted the annual Single Audit (Audit) for the year ended June 30, 2018. The Audit disclosed that six equipment purchases did not reconcile with the location indicated on Sheriff’s property records, one equipment purchase did not have the correct serial number on Sheriff’s property records and six assets were not tagged with an asset identification number for tracking purposes. It was recommended that Sheriff make the appropriate corrections. Sheriff complied with the request.
Additionally, Department of the Treasury conducted an audit of RNSP in 2019 for fiscal years ending in 2015, 2016 and 2017. Department of the Treasury had one audit finding: In FY 2014-15, RNSP overstated Treasury equitable sharing receipts by $5,477.09. To correct this error, RNSP was directed to amend its most recently filed ESAC and report $5,477.09 on Line M, Non-categorized expenditures. RNSP complied with the directive.
The Board has approved past ESACs on August 25, 2020, August 27, 2019, August 14, 2018, August 22, 2017, and October 25, 2016. The reports that are required to be submitted are based on data collected through the fiscal year. Sheriff requests that the Board approve the ESAC for the Regional Narcotics Suppression Program for FY 2020-21 as referenced in the Recommended Actions. The ESAC is submitted electronically; the Sheriff-Coroner has reviewed and approved the FY 2020-21 ESAC for the RNSP.
This is the closeout ESAC report for Fund 118 and Fund 125. Based on the July 2018 Equitable Sharing Program guidelines, agencies participating in task forces may designate one task force member agency to serve as the fiduciary agency for the task force. The fiduciary agency may submit one Equitable Sharing Request form and one ESAC on behalf of the task force. In order for Sheriff to comply with the guidelines, the RNSP Fund 118, RNSP - Department of Justice and Fund 125, RNSP – Department of Treasury were closed in current fiscal year and the residual account balances were transferred to Sheriff Fund 132, Sheriff Narcotics Program – Department of Justice and Fund 139, Sheriff Narcotics Program -- Treasury. Therefore, Sheriff now requests Board approval as noted in the recommended actions.
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
ATTACHMENT(S):
Attachment A - FY 2020-21 Agreement & Certification for RNSP