Item:
Title
Approval of Budget Ordinance Amendment No. 27BCC041 Appropriating $93,156.73 in General Fund Restricted Fund Balance plus an Additional $68,847.88 in Overcollection of Current FY 2026-27 Revenue to Increase Federal Asset Forfeiture Spending Authority by $162,004.61 for the Sheriff’s Office
Body
Date of BOCC Meeting: November 9, 2026
Request for Board Action:
Agenda Text
The Board is requested to approve Budget Ordinance Amendment No. 27BCC041 appropriating $93,156.73 in General Fund Restricted fund balance plus an additional $68,847.88 in overcollection of current FY 2026-27 revenue to increase Federal Asset Forfeiture spending authority by $162,004.61 for the Sheriff’s Office.
The Durham County Sheriff’s Office is a participant in the Federal Asset Forfeiture Program. This program is administered by two separate government agencies: the Department of Justice and the Department of Treasury. Through this program, federal forfeiture proceeds in appropriate cases are shared with cooperating state, local, and tribal law enforcement agencies through equitable sharing. The program enhances cooperation among federal, state, local, and tribal law enforcement agencies by providing valuable additional resources to those agencies assisting with investigations into violations of federal laws.
These funds, upon receipt, are classified as restricted due to the nature of the funding. This funding can only be utilized for law enforcement purposes. All unspent funds are kept in a reserve account for future use. The funds will be used in efforts to suppress violent crime and gun violence in the community.
The Sheriff’s Office currently has $100,000 in spending authority for Federal Asset Forfeitures that is divided evenly between Department of Justice and Department of Treasury Asset Forfeiture funds. The available restricted fund balance for the Department of Justice is $59,966.68 and the available fund balance for the Department of Treasury is $33,190.05 for a combined total of $93,156.73. This fiscal year, we received $118,847.88 from the Department of Treasury which is an overcollection of the budgeted revenue of $50,000 for FY 2026-27. This request will increase the spending authority by $162,004.61 for FY 2026-27.
Alignment with Strategic Plan: This item aligns with Goal 3 Community Safety
Resource Persons: Keisha Gaither, Finance Manager, Durham County Sheriff’s Office; Clarence Birkhead, Sheriff, Durham County Sheriff’s Office.
County Manager’s Recommendation: The County Manager recommends that the Board approve Budget Ordinance Amendment No. 27BCC041 appropriating $93,156.73 in General Fund Restricted fund balance plus an additional $68,847.88 in overcollection of current FY 2026-27 revenue to increase Federal Asset Forfeiture spending authority by $162,004.61 for the Sheriff’s Office.
Signature
County Manager: ____________________________