Budget & Logistics
The 2023 Adopted Budget for the Douglas County Sheriff’s Office is $96.8 million (including capital). Of this amount, $80.6 million or 83.3% which includes personnel costs for the 597 full-time equivalent (FTE) positions currently authorized as of Jan 1, 2023.*
With a financial management philosophy that emphasizes ownership and accountability, Budget and Logistics provides guidance and assistance to each cost center manager in monitoring and evaluating their revenue and expenditure budgets throughout the year. Financial management responsibilities include the direction and coordination of the Sheriff’s Office annual budget development process, accounts payable processing, purchasing, accounting, revenue and expenditure forecasting, contract and grant administration, and the oversight of inmate funds as well as Douglas County Sheriff’s Office and Douglas County Impact Unit seizure funds.
The financial structure within the Sheriff’s Office coincides with the organizational structure and enables functional budgeting of both revenues and expenditures.
The Sheriff’s Office funding comes from a variety of sources as illustrated in the Sources of Funds chart.
Law Enforcement Authority (LEA)
Ownership tax and property tax revenue from the statute-defined Law Enforcement Authority (currently 4.5 mills) is expected to generate $21.7 million in 2023. This mill levy is assessed only in unincorporated Douglas County and is primarily used to fund patrol-related activities in the Sheriff’s Office.
Safety and Mental Health
A portion of the General Fund mill levy is allocated to the Safety and Mental Health Fund and equates to $2.9 million in the 2023 Adopted Budget. Expenditures in this fund are budgeted at $5.1million and primarily pertain to the personnel costs and related operating costs for the School Resource Officer (SRO) programs in Douglas County high schools, middle schools, and elementary schools. Cost-sharing agreements are in place for each of these programs and are expected to offset $1.9 million of these expenditures.
Justice Center Sales & Use Tax
A 0.43% sales tax was approved by voters in 1995. Of this amount, 0.23% was due to sunset as of December 31, 2010, but was extended by the voters in November of 2007 with .10% of the .23% approved to further assist in funding the costs associated with operating the Justice Center including the jail, courtroom security, Community Justice Services, dispatching, technological services, and Justice Center maintenance. The remaining .13% was due to sunset as of December 31, 2020; however, the voters approved a ballot initiative in November of 2019 to redirect this portion to growth-related transportation infrastructure projects.
The operating costs for the functions defined in the Justice Center ballot language are “housed” in the General Fund; therefore, a transfer is made from the Justice Center Fund to the General Fund to assist in funding those expenditures. The total 2023 transfer amount allocated to the Sheriff’s Office is budgeted at $24.8 million.
Divisional Revenue Generated
The Sheriff’s Office expects to generate an additional $4.7 million in revenue from charges for services, prisoner boarding, licenses and permits, and other revenue.
The General Fund supports the Sheriff’s statutory functions, administrative and technical functions, communications, and investigations. After applying the offsetting revenue from the Justice Center Sales & Use Tax and division-generated revenue, the net General Fund support equates to $34.3 million.
Uses of Funds
As illustrated in the Expenditures by Type chart, 83.3% of the overall adopted budget relates to personnel costs.
Of the 597 FTEs authorized as of January 1, 2023, and reflected in the FTEs by Function chart, 402 are commissioned officer positions, and 196 are civilian positions.*
The Sheriff’s Office is very fortunate to have a variety of funding sources, and the Sheriff’s Office management staff will continue to pursue new funding opportunities whenever possible. Our commitment to sound fiscal management is vital as we continue to meet the public safety needs of Douglas County citizens in the most cost-effective and efficient way possible.
*Please note that the FTE count includes 11 positions funded by the Rocky Mountain High Intensity Drug Trafficking Area (RMHIDTA); however, the associated funding is not included in the adopted budget amounts above.