Do not sum every debit in these workbooks
The files use governmental control accounts and double-entry accounting. The same underlying activity can appear in multiple control accounts. This report therefore uses account 335000 — Expenditure Control for recorded expenditure activity, 336000 — Revenue Control for revenue, 331000 — Appropriation Control for appropriations, and 334000 — Encumbrance Control for commitments. Adding all ledger debits together would materially double-count activity.
Fiscal-year summary
| Fiscal period | Appropriation control | Expenditure control | Revenue control | Encumbrance control |
|---|---|---|---|---|
| FY 2023–24 | $20,900,348.48 | $20,442,920.35 | $5,877,150.83 | $407,836.47 |
| FY 2024–25 | $24,816,558.75 | $24,448,632.81 | $8,986,497.20 | $249,700.68 |
| FY 2025–26 | $25,464,377.86 | $25,015,154.27 | $6,703,039.97 | $1,137,931.07 |
| FY 2026–27 YTD through Sept. 8 | $26,136,814.07 | $4,242,804.40 | $834,528.74 | $559,286.61 |
Across the three completed fiscal years, net expenditure-control activity increased about 22.4%, from $20.44 million in FY 2023–24 to $25.02 million in FY 2025–26. That does not by itself prove that every Sheriff budget unit increased: the produced spreadsheets do not include a department/budget-unit field that would permit a clean allocation among Sheriff operations, dispatch, jail, bailiffs, and other related units.
Large and notable entries
- Airport hangar/warehouse project: D.G. Granade entries total approximately $2.45 million across FY 2023–24 and FY 2024–25. A $2 million revenue transfer labeled for the Sheriff airport hangar appears in FY 2024–25.
- Flock Group: direct expenditure-control entries total $85,500 across April 2025 and July 2026, matching the known two-year Flock contract total.
- Lenco BearCat: the FY 2025–26 ledger records an encumbrance of $453,294 for a Lenco G3 Pro BearCat and shipping. No corresponding expenditure-control posting was found in the produced records through September 8, 2026.
- Body-worn / in-car camera entry: FY 2025–26 records a $212,352.25 expenditure to U.S. Bank National Association with the description beginning “BODY-WORN CAMERA/IN-CAR V…”. The ledger alone does not identify the underlying equipment manufacturer or prove the ultimate vendor.
- Axon Enterprise: direct expenditure-control entries total $151,717.98 across FY 2025–26 and FY 2026–27 YTD. The produced ledger does not itemize what those Axon invoices purchased; a separate records request is being used to obtain the underlying invoices and agreements.
Why FY 2024–25 jumps
Expenditure-control activity rises from $20.44 million to $24.45 million, an increase of about $4.01 million. D.G. Granade accounts for approximately $2.42 million of FY 2024–25 recorded spending, so the hangar/warehouse capital project explains a substantial share of that year-over-year increase. This is one reason the archive does not treat a single annual total as a simple measure of routine operating growth.
Important limitations
Budget-unit detail is missing from the export
The original request expressly sought each budget unit, department, fund, or cost center. The files contain a fund field and account fields, but not a separate department/budget-unit column. The County also said it did not identify a separate list responsive to the request for Sheriff budget units and financial accounts.
Some ledger descriptions are abbreviated
Entries such as the U.S. Bank camera charge and Axon invoices cannot safely be assigned to a specific product without the underlying invoice, contract, payment voucher, or financing record.
Identical-looking lines are not automatically duplicate payments
Some references contain repeated amounts. Without the omitted department/object dimensions or source vouchers, identical ledger lines cannot be treated as accidental duplicate payments solely because the visible fields match.