Cochise County Jail District reviews revenue, maintenance‑of‑effort and staffing costs

County finance and jail staff briefed the Cochise County Jail District Board of Directors on revenues from the new half‑cent jail sales tax, maintenance‑of‑effort (MOE) calculations and staffing‑related expenditures during the Feb. 11 work session.

A county finance presenter (identified in the meeting as jail‑district finance staff) said tax collection began in January 2024 and noted the FY 2023–24 figures included only half a year of collections. The presentation showed the county budgeted a full year of revenue for FY24–25 and that, as of the briefing, collections were on track to meet or exceed a projected $8.4 million for the full fiscal year. The presenter reported the cash balance from the new half‑cent tax as of Feb. 7, 2025 was $9,353,000 in the fund.

The board discussed the maintenance‑of‑effort calculation that transfers amounts the county previously spent from the general fund into the jail district. Staff said the FY 2022–23 baseline for MOE was $6,800,000 and that the subsequent year’s MOE figure used in calculations decreased to $6,500,000 because of the statutory adjustment rules staff described.

Staff identified a number of expenses charged against the new tax through the life of the district: the planning contract with Chin Planning; consultant and legal review costs related to RFQs; an emergency kitchen sewage repair in FY24; and budget amendments transferred into jail maintenance and operations, including funding nine positions for the Sierra Vista Juvenile Center and HVAC replacements. The presenter explained the FY24 overage of $67,689 reflected months when payroll timing and other operating expenditures outpaced the flat MOE monthly transfer; staff said that amount is an out‑pacing, not an approved budget overrun and may reconcile by fiscal year end.

Staff reviewed revenue sources the jail generates directly and how those funds are treated. The jail district generated about $306,000 in local revenues in the previous year, the presenter said, and other reimbursements (for example certain court collections) flow to the county general fund rather than the jail district.

Grant funding was a central topic. Staff said a DEMA (state) grant that funded detention positions was originally $5.8 million over the grant term; the county has drawn the funds and currently shows $2.2 million on the books that could be used to cover staffing if the grant is allowed to continue to be used. The presenter said 16 jail staff positions are currently funded by that grant; staff warned that the grant expires June 30 and that the county has not received final confirmation whether the funds may be extended or must be remitted back to the state. "We still don't have word on whether we will be allowed to continue to use that past the deadline," the presenter said.

Board members and jail staff also discussed recruitment and retention challenges tied to retirement and benefit differences. Staff described historical changes that moved some detention employees into defined‑contribution 401(k) plans rather than defined‑benefit pension plans for hires after a statutory cutoff date, and they noted that employer match levels and retirement design affect retention. The meeting included a policy discussion of pending state legislation: staff said a "pay parity" bill under consideration would require deputies and detention officers to be paid within a percentage of top agencies and could increase county costs if enacted.

On staffing levels, the presenter said the jail district currently reports 74 staff assigned to facilities, 16 funded by a DMACC‑related program, one 25% funded on another grant, and two positions on a jail medical (reentry/opioid‑related) grant. Staff said overtime and use of temporary employees have driven some year‑to‑date overruns; county leaders described steps used to reduce overtime, including scheduling and hiring temporary/trained correctional staff to cover open shifts.

The session was informational. No formal budget adoption or binding decisions were taken; staff said they will continue to track MOE, grant outcomes and staffing costs and may return with budget amendments or recommendations as required.