Item R9 �s R.9
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County of Monroe
�y,4 ' �, "tr, BOARD OF COUNTY COMMISSIONERS
County �a� Mayor Heather Carruthers,District 3
�1 `ll Mayor Pro Tem Michelle Coldiron,District 2
The Florida.Keys` )-.���` Craig Cates,District 1
David Rice,District 4
w � Sylvia J.Murphy,District 5
County Commission Meeting
September 16, 2020
Agenda Item Number: R.9
Agenda Item Summary #7298
BULK ITEM: No DEPARTMENT: Budget and Finance
TIME APPROXIMATE: STAFF CONTACT: Christina Brickell (305) 292-4466
1:30 Public Hearing
AGENDA ITEM WORDING: A Public Hearing to consider approval of a resolution for a Budget
Amendment of Fiscal Year 2020 for the Law Enforcement Trust Fund, Fund 162 . The budget
amendment is needed to accommodate the new directive issued by the Department of Justice and the
Department of Treasury to transition the Sheriffs equitable sharing accounts to the county finance
offices.
ITEM BACKGROUND: The Department of Justice's Money Laundering and Asset Recovery
Section (MLARS) and the Department of the Treasury Executive Office for Asset Forfeiture
(TEOAF) has notified Florida Sheriff's that the law enforcement agency's governing body and not
the law enforcement agency —must maintain and administer equitable sharing funds.
This separation in the roles and responsibilities of each -- the governing body that maintains the
funds and the law enforcement agency that accounts for the use of these funds --provides the checks
and balances necessary to ensure that the funds are spent in accordance with the governing body's
appropriations policies and procedures, and are included in the jurisdiction's Single Audit.
This will be handled the same way our Law Enforcement Trust Fund (LETF) monies are handled.
Monies will be requested through the approval process by the BOCC and a wire transfer to MCSO
once approved.
PREVIOUS RELEVANT BOCC ACTION: At the August 19, 2020 BOCC meeting, the Board
approved to advertise a public hearing for a budget amendment for Fund 162.
On September 18, 2019, the BOCC approved the FY20 Operating and Capital Budget.
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATION: Approval
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R.9
DOCUMENTATION:
Bdgt Amendment Reso Fund 162
FL Sheriffs Maint and Admin of Federal Equitable Sharing Funds Letter
Fund 162 Law Enforcement Trust Fund - Fund Balance Sheet
FINANCIAL IMPACT:
Effective Date:
Expiration Date:
Total Dollar Value of Contract:
Total Cost to County:
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match:
Insurance Required: N/A
Additional Details:
REVIEWED BY:
Tina Boan Completed 09/01/2020 1:29 PM
Christine Limbert Completed 09/01/2020 3:03 PM
Purchasing Completed 09/01/2020 3:03 PM
Maria Slavik Completed 09/01/2020 3:55 PM
Liz Yongue Completed 09/01/2020 6:54 PM
Board of County Commissioners Pending 09/16/2020 9:00 AM
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R.9.a
Resolution No. -2020
A RESOLUTION CONCERNING THE RECEIPT OF UNANTICIPATED FUNDS
WHEREAS,it is necessary to conduct a public hearing as required by section 129.06,Florida Statutes,to amend the following: Law Enforcement Trust
Fund,Fund 162,for the fiscal year beginning October 1,2019 and ending September 30,2020,now therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY,FLORIDA,that a Public Hearing was
conducted on September 16th,2020 at 1:30 P.M.to amend the Law Enforcement Trust Fund,Fund 162,budgets and to adopt the amended
budgets as follows:
Law Enforcement Trust Fund-Fund 162 Current Inc./(Dec.) Revised
Revenues: Budget Budget
162 361005GI Interest Earnings $5,000.00 $0.00 $5,000.00
162 36900lSS Miscellaneous Revenues $104,181.04 $0.00 $104,181.04 T"
162 369002SS Misc.Rev-Federal Justice $0.00 $208.05 $208.05
162 369003SS Misc.Rev-Federal Treasury $0.00 $37,531.32 $37,531.32
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162 369004SS Misc.Rev-South Florida Justice $0.00 $1,618.71 $1,618.71
162 369005SS Misc.Rev-South Florida Treasury $0.00 $417,759.97 $417,759.97
162 389001 Less 5%FL Statute ($250.00) $0.00 ($250.00)
162 389002 Fund Balance Forward $516,250.00 $0.00 $516,250.00 0)
162 389015 Fund Bal-Federal Justice $0.00 $20,255.02 $20,255.02 .E
162 389016 Fund Bal-Federal Treasury $0.00 $2,854,100.37 $2,854,100.37
162 389017 Fund Bal-South Florida Justice $0.00 $157,594.00 $157,594.00
162 389018 Fund Bal-South Florida Treasury S000 $655,826.73 $655,826.73 <
Total $625,181.04 $4,144,894.17 $4,770,075.21
Appropriations:
162 68801 530490 Law Enforcement Trust Fund $520,181.04 $0.00 $520,181.04
162 68802 530490 Federal Justice $0.00 $20,463.07 $20,463.07
162 68803 530490 Federal Treasury $0.00 $2,891,631.69 $2,891,631.69
162 68804 530490 South Florida Justice $0.00 $159,212.71 $159,212.71
162 68805 530490 South Florida Treasury $0.00 $1,073,586.70 $1,073,586.70 0)
162 85568 590990 State Grant $30,000.00 $0.00 $30,000.00
162 85568 590991 Reserves $75,000.00 $0_00 $75,000.00
Total $625,181.04 $4,144,894.17 $4,770,075.21
$0.00 $0.00 $0.00 W
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BE IT FURTHER RESOLVED BY SAID BOARD,that the Clerk of said Board,upon receipt of the above,is hereby authorized and
directed to make necessary changes of said items,as set forth above.
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PASSED AND ADOPTED by the Board of County Commissioners of Monroe County,Florida,at a regular meeting of the Board on the 0
16th day of September,AD 2020.
Mayor Carruthers
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Mayor Pro Tern Coldiron
Commissioner Cates
Commissioner Rice
Commissioner Murphy
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY,FLORIDA
By:
(Seal)
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Attest: KEVIN MADOK,Clerk
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R.9.b
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Washington,D.C.20005 U-2-
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Dear Florida Sheriff:
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The Department of Justice's Money Laundering and Asset Recovery Section (MLARS)
and the Department of the Treasury Executive Office for Asset Forfeiture (TEOAF)value your
agency's important partnerships with federal law enforcement and your participation in the
equitable sharing program (Program). We work together to use asset forfeiture to punish and
deter criminal activity by depriving criminals of property used in or acquired through illegal s
activities. The Program also provides opportunities to enhance cooperation among federal, state 2
and local law enforcement. Accordingly, we must all ensure that we administer the asset
forfeiture and equitable sharing programs professionally, lawfully, and in a manner consistent
with sound public policy.
We are writing to update you on developments affecting Florida sheriffs' offices and the
structure of their participation in the Program. Specifically, Florida sheriffs, working in
coordination with MLARS and TEOAF, will be required to transition their equitable sharing �-
accounts to their respective county finance offices. This will assist in ensuring full compliance
with Program policies, and improving transparency, integrity, and oversight of federal funds.
We appreciate the opportunity to explain the developments and to continue our strong working v)
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relationships with Florida sheriffs.
Recently, MLARS discussed Florida sheriffs' maintenance and administration of federal Cr
equitable sharing funds with Sheriff Bob Gualtieri, the President of the Florida Sheriffs
Association. As background, these discussions began after the October 2019 issuance of an
Equitable Sharing Wire that contained information to reinforce and clarify existing policy U-
requirements that the law enforcement agency's governing body —and not the law enforcement 0
agency —must maintain and administer equitable sharing funds. The Department of Justice and S
the Department of the Treasury joint Guide to Equitable Sharing for State, Local, and Tribal
Law Enforcement Agencies (July 2018) (Guide), Sec. VLA.1,provides that a state or local law -a
enforcement agency participating in the Program must:
[m]anntain equitable sharing funds with the same entity that maintains the
agency's appropriated funds and administers procurement actions. Bank
accounts, checkbooks,purchase cards, and other financial instruments ors,
documents must be maintained in the same manner as appropriated funds. U)
[Emphasis added.]
This separation in the roles and responsibilities of each --the governing body that
maintains the funds and the law enforcement agency that accounts for the use of these funds --
provides the checks and balances necessary to ensure that the funds are spent in accordance with
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R.9.b
Maintenance and Administration of Federal Equitable Sharing Funds 2
the governing body's appropriations policies and procedures, and are included in the
jurisdiction's Single Audit.
We understand that Sheriff Gualtieri believes that Florida sheriffs are in technical
compliance with the Guide policy based on the process by which Florida sheriffs' offices receive
appropriated funds. Under Florida state law, county governments transfer appropriated funds a
directly to each sheriff's office, and they do not maintain the sheriffs' appropriated funds. -�
Florida state law, however, requires the governing body to maintain state forfeiture funds for any
Florida law enforcement agency, including sheriffs. Accordingly, Florida sheriffs, working in �t
coordination with MLARS and TEOAF, will transition their equitable sharing accounts to their
respective counties, and counties will administer the federal equitable sharing funds. Just as the
county commissioners must approve expenditures of state forfeiture funds, they also will be CO
required to approve expenditures of federal forfeiture funds. All expenditures of federal
equitable sharing funds must comply with the Guide.
This transition of accounts does not change the Program policy requiring the law
enforcement agency head, or designee, to authorize all expenditures from the sharing accounts.
See Guide, Sec. VLA.9. The head of the law enforcement agency, however, must obtain
approval for expenditures from the governing body, as required by state law. See Guide, Sec.
VI.A.10.
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In addition, MLARS and TEOAF will work with the Florida sheriffs regarding their
procurement policies and procedures involving equitable sharing funds. Sheriff Gualtieri
explained that Florida state law authorizes sheriffs, and not the county government, to handle all
procurement actions for the sheriffs' offices. As a result, MLARS and TEOAF will allow
sheriffs to make procurements using federal equitable sharing funds subject to internal policies 2
and procedures promulgated by the sheriffs' offices and county appropriation policies and
procedures for approvals. Cr
At the invitation of Sheriff Gualtieri, MLARS and TEOAF will sponsor webinars through
the Florida Sheriffs Association over the next several weeks for personnel in the sheriffs' offices
and the county finance offices to discuss the county's financial management and reporting -
requirements. The webinars will provide an opportunity to ask questions and seek advice from r-
MLARS and TEOAF. E
All agencies must transition their accounts to the county finance office by
September 30, 2020, when the fiscal year ends for the state of Florida. Please contact MLARS
by email at iulars.es rograiu�a,usdo�.gov and TEOAF at treas.aca�a,treasur gov, if you have any
questions.
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MLARS and TEOAF value your agency's important partnerships with federal law
enforcement, and appreciate your efforts to promote integrity and transparency in this vital law v)
enforcement Program. We also want to thank and acknowledge the efforts of Sheriff Gaultieri
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R.9.b
Maintenance and Administration of Federal Equitable Sharing Funds 3
on behalf of the Florida Sheriffs Association. He has been a strong advocate for all the sheriffs
in the state of Florida.
2-
Sincerely, Sincerely,
Digitally signed by
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DEBORAH DEBORAHCONNOR John M. MgFarlleyDate:2020.07.1ignedbyJohn
200.07
CONNOR 14:57:55 04'00'4 7
Farley 0t1620-04'00'S E
Deborah Connor, Chief John Farley, Director u
Money Laundering and Asset Executive Office for Asset Forfeiture
Recovery Section U.S. Department of the Treasury
U.S Department of Justice
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