To prevent supplantation of local revenues that would have otherwise been allocated to public safety functions with Proposition 172 sales tax, the Legislature enacted Assembly Bill 2788 as Chapter 886, Statutes of 1994. AB 2733 requires a local agency to commit at least the same resources as were committed in FY 1992/93 (minus certain exclusions), adjusted each year by any growth in its Proposition 172 revenue, as maintenance of effort (MOE) in order to qualify to receive Proposition 172 (Public Safety Sales Tax).
AB 2733 does not specifically define what is meant by “public safety services” and allows each county to make its own computation. In implementing the MOE section of Assembly Bill 2788 on May 16, 1995, as indicated in the Certification Form, it was most advantageous for this County to define public safety as follows: District Attorney (Department 0242), Probation (Departments (0308, 0309, 0310), Public Defender (Department 0243), Sheriff-Coroner (Departments 0255, 0277, 0300, and 0359), and Inmate Medical Care (Department 0301). It should be noted that the definition of “public safety services” for computation of the MOE obligation does not in any way detract from the Board’s authority to designate those funds to whatever public safety department or service it chooses.
The Board of Supervisors, in 1993, directed that all public safety sales tax proceeds will be allocated to the District Attorney and Sheriff departments. Due to the downturn in the California economy, public safety sales taxes received by Contra Costa County has gradually declined since FY 2005/06, by more than 10% over that five-year period. For the 2019/20 fiscal year, it is estimated that Proposition 172 funds will provide $70.6. million to fund operations in the Sheriff's Office and $14.9 million to fund operations in the District Attorney’s Office.
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| 2005/06 Actual |
$69,281,424 |
| 2006/07 Actual |
$67,318,904 |
| 2007/08 Actual |
$65,314,410 |
| 2008/09 Actual |
$57,641,994 |
| 2009/10 Actual |
$55,379,148 |
| 2010/11 Actual |
$60,388,430 |
| 2011/12 Actual |
$63,922,867 |
| 2012/13 Actual |
$67,178,163 |
| 2013/14 Actual |
$72,053,360 |
| 2014/15 Actual |
$74,736,241 |
| 2015/16 Actual |
$74,141,898 |
| 2016/17 Actual |
$77,499,977 |
| 2017/18 Actual |
$81,282,181 |
| 2018/19 Actual |
$84,460,701 |
| 2019/20 Budgeted |
$85,548,319 |
We have determined that for FY 2019/20, the adopted budget for the County-defined public safety services exceeded the County’s MOE obligation by more than $194.6 million. In computing the MOE, we followed the Public Safety MOE Requirement Uniform Guidelines for California Counties and Cities approved by the State Association of County Auditors. By authorizing the County Administrator to execute and submit the MOE Certification Form to the County Auditor-Controller, the Board will assure that the County will receive its full allotment of Proposition 172 funds for the current year.
Failure to file the required certification will jeopardize the County's eligibility to receive public safety sales tax revenue.