City of Irvine - Fiscal Year 2023-25 Adopted Budget

SPECIAL FUNDS

Fund 151: ASSET FORFEITURE JUSTICE DEPARTMENT FUND The Asset Forfeiture Justice Department Fund is the depository for equitable sharing payments received from the Department of Justice. These are amounts paid to state and local law enforcement agencies for assistance in forfeiture cases. The equitable sharing payment reflects the degree of direct participation in law enforcement efforts resulting in forfeiture. When Public Safety works joint cases with the Justice Department agencies (DEA, FBI, ATF, US Postal Inspection Service, etc.), assets seized on these joint cases are turned over to the Justice Department. The Justice Department then distributes the funds equitably to the various law enforcement agencies based on the agencies direct participation in the case. By law, these funds may only be spent for law enforcement purposes and are intended to supplement, not supplant, existing funds. As required by Justice Department guidelines, anticipated revenues should not be budgeted until actually received, due to the uncertainty of the amounts and timing of forfeitures. Appropriations are budgeted out of available fund balance. Examples of uses of these funds include training, supplies, equipment, and vehicles.

2021-22 ACTUAL

2022-23

2023-24

2024-25

FUND 151

ESTIMATED

ADOPTED

ADOPTED

BEGINNING FUND BALANCE REVENUES MISCELLANEOUS REVENUES

797,415

553,731

198,664

-

(21,700)

7,448

- - -

- - - - - - - - -

REVENUE FROM OTHER AGENCIES

-

148,952 156,400

SUB-TOTAL REVENUE

(21,700)

EXPENDITURES CAPITAL EQUIPMENT

201,349 10,103 10,533 221,984 553,731 553,731

54,440 443,317 13,709 511,467 198,664 198,664

-

SUPPLIES

198,664

TRAINING/BUS EXPENSE

-

SUB-TOTAL APPROPRIATIONS

198,664

FUND BALANCE - RESTRICTED ENDING FUND BALANCE

- -

344

FY 2023-25 Adopted Budget

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