This course covers in-depth the law enforcement accounts from the 2011 realignment. It includes a review of: statutory changes; actual revenue results; the “base” calculations for each account; how base and growth amounts are distributed to each state level account; how amounts are distributed to counties; and the formulas and the data behind the formulas. Important lessons about the dynamics of realignment from Health and Social Services Realignment 1991 and 2011 are shared. Tools are introduced to project and track county revenues and examine what county staff should consider when budgeting for these accounts in the coming years. The course includes discussions on the risks and opportunities of realignment for law enforcement and the strategic investments counties have undertaken. Participants  examine what’s next, including possible legislative changes to realignment for law enforcement. 

Instructors: Dorothy Thrush, Public Safety Group Finance Director, San Diego County; Danielle Enriquez, San Diego County Health and Human Services Agency; and Elizabeth Howard Espinosa.