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Home My WebLink AboutCOW 2022-10-24 Item 5E - Budget - Proposed 2023-2024 Biennial Budget: Drug Seizure FundCOUNCIL AGENDA SYNOPSIS Q�, Initials ITEM No. �� <C� Meeting Date Prepared by Mayor's review) Council review) D %��, y 10/24/22 JB a �� 0 5.E. 190E ITEM INFORMATION STAFF SPONSOR: ERIC LUND ORIGINAL AGENDA DATE: 10/24/22 AGENDA ITEM TITLE Proposed 2023-2024 Biennial Budget: Drug Seizure Fund CATEGORY 0 Mtg Discussion Date 10/24/22 ❑ Motion Mtg Date ❑ Resolution Mtg Date ❑ Ordinance Mtg Date ❑ Bid Award Mtg Date ❑ Pub& Hearing Mtg Date ❑ Other Mtg Date SPONSOR ❑ Council ❑ Mayor ❑ Admin Svcs ❑ DCD ❑ Finance ❑ Fire ❑ P&R Police ❑ PIV SPONSOR'S The PD Drug Seizure Fund was established to account for revenue resulting from the SUMMARY proceeds of property and money seized and forfeited as a result of their involvement with the illegal sale, possession, or distribution of narcotics. We'd like to present to the Council a projection for year end 2022 as well as proposed expenditure and revenue budgets for 2023 and 2024. The Council is being asked to approve this proposed budget. REVIEWED BY ❑ Trans&Infrastructure Svcs a ❑ LTAC ❑ DATE: 10/24/22 Community Svcs/Safety ❑ Finance & Governance ❑ Planning & Community Dev. Arts Comm. ❑ Parks Comm. ❑ Planning Comm. COMMITTEE CHAIR: HOUGARDY RECOMMENDATIONS: SPONSOR/ADMIN. Police Department Comm' "IEE Unanimous Approval; Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 10/24/22 MTG. DATE ATTACHMENTS 10/24/22 Informational Memorandum dated 10/17/22 2023/2024 drug seizure fund budget 103 104 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Community Services & Safety Committee FROM: Eric Lund, Deputy Chief of Police BY: Jake Berry, Public Safety Budget Analyst CC: Mayor Ekberg DATE: October 17, 2022 SUBJECT: Police Department Drug Seizure Fund Budget (2023/24) ISSUE The attached Police Department Drug Seizure Fund document provides a projection for year end 2022 as well as proposed expenditure and revenue budgets for 2023 and 2024. BACKGROUND The Police Department Drug Seizure Fund was established to account for revenues resulting from the proceeds of property and money seized and forfeited as a result of their involvement with the illegal sale, possession, or distribution of narcotics. This fund also accounts for the expenditure of these revenues. DISCUSSION Note that this is a restricted fund and that revenues must come from specific sources and expenditures must be used for specific purposes. In accordance with Federal and State laws, proceeds resulting from civil forfeitures must be held and accounted for separately from other governmental funds. Future revenues to this fund depend on many factors, most outside of the direct control of the City or the Police Department. Because of this, projected and budgeted figures provided are estimates. Future expenditures from this fund also depend on several factors. Federal and State laws tightly regulate how and why these funds are used. One such notable regulation is the prohibition of the use of these funds to support General Fund operations. They cannot be used in lieu of General Funds. Because of these regulations, most purchases cannot be planned with several months of lead time. The Police Department does have one planned use of these funds for 2023/2024: the contracted amount of a Mental Health Professional to serve as a Co -Responder to assist community members in crisis. This is a continuation of the pilot program that was introduced during the previous biennium. FINANCIAL IMPACT As stated above, figures provided as 2022 projections or 2023/2024 budgets are estimates only and are based on historical revenues and expenditures. RECOMMENDATION The Council is being asked to approve the proposed budget at the 10/24/22 Council Of A Whole meeting. ATTACHMENTS 2023/24 Drug Seizure Fund Budget 105 106 DEPARTMENT: Police FUND: Drug Seizure Fund RESPONSIBLE MANAGER: Eric Dreyer Description FUND NUMBER: 109 POSITION: Chief of Police The Drug Seizure fund was established to account for revenues resulting from the proceeds of property and moneys forfeited as a result of their involvement with the illegal sale, possession, or distribution of narcotics and/or other controlled substances. Expenditures from this fund must adhere to strict State and Federal stipulations. Because of this, most purchases cannot be planned with enough lead to make this publication and projected expenditures are estimates only. Revenues to this fund, by their nature, are unpredictable and are also estimates. The Police Department has one planned use of these funds for the upcoming biennium: the contracted amount of a Mental Health Professional to serve as a Co -Responder to assist community members in crisis. This is a continuation of the pilot program that was introduced during the previous biennium. Revenue and Expenditure Summary Drug Seizure Operating Expenditures Actual Budget Percent Change Salaries & Wages - Projected - - 100,107 111,510 0.0% 11.4% Benefits 2020 2021 2022 - 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 8,378 26,979 40,000 10,000 10,000 -75.0% 0.0% Small Tools 5,497 Intergovernmental Revenues $ 12,948 $ 71,381 $ 13,368 $ - $ 35,000 $ 35,000 0.0% 0.0% Other Income 103,193 300,000 - 0.0% 70,000 80,000 80,000 14.3% 0.0% Investment Earnings 1,356 - - 0.0% 500 500 500 0.0% 0.0% Total Operating Revenue 117,496 371,381 13,368 Total Operating Expenditures 70,500 115,500 115,500 63.8% 0.0% Operating Expenditures Salaries & Wages - - - - 100,107 111,510 0.0% 11.4% Benefits - - - - 48,901 50,787 0.0% 3.9% Supplies 11,924 8,378 26,979 40,000 10,000 10,000 -75.0% 0.0% Small Tools 5,497 17,938 7,864 - 19,000 19,000 0.0% 0.0% Professional Services 12,120 - 85,000 - 15,000 15,000 0.0% 0.0% Professional Development 5,000 24,444 - - 16,000 16,000 0.0% 0.0% Technology Services 8,140 - 25,283 - 22,000 22,000 0.0% 0.0% Total Operating Expenditures 42,681 50,759 145,126 40,000 231,008 244,297 477.5% 5.8% Machinery & Equipment - 58,881 - - 35,000 35,000 0.0% 0.0% Total Capital Expenditures - 58,881 - - 35,000 35,000 0.0% 0.0% Transfers Out - 26,000 - - - - 0.0% 0.0% Total Expenditures 42,681 135,641 145,126 40,000 266,008 279,297 565.0% 5.0% Beginning Fund Balance 256,718 331,534 567,273 567,273 435,515 285,008 -23.2% -34.6% Change in Fund Balance 74,815 235,740 (131,758) 30,500 (150,508) (163,797) -593.5% 8.8% Ending Fund Balance $ 331,534 $ 567,273 $ 435,515 $ 597,773 $ 285,008 $ 121,211 -52.3% -57.5% 107 Salary and Benefit Details Drug Seizure Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2204 FTE 2204 Budget Salaries Benefits Mental Health Professional 0 1 $ 100,107 $ 48,901 1 $ 111,510 $ 50,787 Department Total 0 1 $ 100,107 $ 48,901 1 $ 111,510 $ 50,787 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2021 2022 Projected 2022 Budget 2023 2022 2024 Operating Revenues PD109001-511000 Salaries $ - $ - $ - $ - PD109001-361110 Investment Interest $ 1,356 $ - $ - $ 500 $ 500 $ 500 PD109001-369300 Confiscated And Forfeited Prop 103,193 300,000 - 30,000 50,000 50,000 PD109002-331169 Equitable Sharing Program -DOJ 12,948 71,381 13,368 LEOFF - - 35,000 - 35,000 PD109002-369300 Confiscated And Forfeited Prop - - - PD109001-524000 40,000 30,000 30,000 Total Operating Revenues - 117,496 371,381 13,368 4,486 70,500 Paid Family & Med Leave Prem 115,500 - 115,500 - - - 161 178 PD109001-525000 Medical, Dental, Life, Optical - Total Revenues - $ 117,496 $ 371,381 $ 13,368 $ 70,500 $ 115,500 $ 115,500 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD109001-511000 Salaries $ - $ - $ - $ - $ 100,107 $ 111,510 Total Salaries & Wages - - - - 100,107 111,510 PD109001-521000 FICA - - - - 7,658 8,531 PD109001-522000 LEOFF - - - - 5,359 6,029 PD109001-524000 Industrial Insurance - - - - 4,273 4,486 PD109001-524050 Paid Family & Med Leave Prem - - - - 161 178 PD109001-525000 Medical, Dental, Life, Optical - - - - 2,249 2,361 PD109001-525097 Self -Insured Medical & Dental - - - - 29,201 29,201 Total Personnel Benefits - - - - 48,901 50,787 PD109001-531000 Supplies -General - - 9,000 20,000 - - PD109001-531003 Operating Supplies - 8,378 5,979 - 10,000 10,000 PD109001-531008 Employee Appreciation Supplies 905 - - - - - PD109001-531010 Police New Officer Equip 11,019 - - - - - PD109001-535001 Equipment - 3,186 4,187 - - - PD109001-535003 Office Equipment - 1,907 - - 2,000 2,000 PD109002-531000 Supplies -General - - 12,000 20,000 - - PD109002-535001 Equipment 2,631 - 168 - 5,000 5,000 PD109002-535003 Office Equipment 2,866 12,845 3,509 - 12,000 12,000 Total Supplies 17,421 26,316 34,843 40,000 29,000 29,000 108 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PD109001-541007 Contracted Services - - 85,000 - 15,000 15,000 PD109001-543000 Professional Development - 2,498 - - - - PD109001-543001 Memberships - 585 - - - - PD109001-543002 Registrations - 1,595 - - 3,000 3,000 PD109001-543004 Airfare - 464 - - 3,000 3,000 PD109001-543007 Hotel/Lodging - 3,718 - - - - PD109001-543008 Ground Transp/Parking - 159 - - - - PD109001-546001 Software Maintenance Contract - - - - 5,000 5,000 PD109002-541007 Contracted Services 12,120 - - - - - PD109002-543000 Professional Development - - - - - - PD109002-543002 Registrations 5,000 15,425 - - 5,000 5,000 PD109002-543004 Airfare - - - - 5,000 5,000 PD109002-546001 Software Maintenance Contract 8,140 - 25,283 - 17,000 17,000 PD109002-549000 Miscellaneous Expenses - - - - - - Total Services & Passthrough Pmts 25,260 24,444 110,283 - 53,000 53,000 PD109001C-564000 Machinery & Equipment - - - - 35,000 35,000 PD109002C-564000 Machinery & Equipment - 58,881 - - - - Total Capital Expenditures - 58,881 - - 35,000 35,000 PD109002-750501 Transfer Out to 501 - 26,000 - - - - Total Transfers Out - 26,000 - - - - Total Expenditures $ 42,681 $ 135,641 $ 145,126 $ 40,000 $ 266,008 $ 279,297 109