San Mateo County leadership intervenes after Sheriff Office fails to meet financial reserve requirements

San Mateo County, California – San Mateo County Supervisors have taken decisive action to strengthen financial oversight of the Sheriff’s Office after a recent review revealed a critical decline in its reserves. On Tuesday, the Board directed the County Executive’s Office to step in and oversee the Sheriff’s Office finances, following findings that the department’s reserves had fallen to less than 0.5% of its $324.2 million budget—far below the 4% minimum set by the county and even the 2% threshold that triggers additional scrutiny.

This move aligns with San Mateo County’s Reserves Policy, which was established to ensure stability and protect critical public services during times of rising costs or declining revenues. When a department runs an operational deficit in two out of five fiscal years, the policy permits the County to apply stricter financial controls.

According to the review, the Sheriff’s Office began dipping into its reserves in 2023 to cover a growing budget deficit. Despite this intervention, the department’s financial cushion eroded further, prompting the Board’s latest action.

Under the approved resolution, the County’s fiscal team will now review all contracts involving goods and services linked to the Sheriff’s Office. The goal is to help the department meet the reserve requirements outlined in policy while maintaining operational integrity. Importantly, while fiscal oversight will increase, the Sheriff and her administration will retain control over day-to-day operations and departmental decisions.

Supervisor Jackie Speier underscored the urgency of the situation, emphasizing the Board’s responsibility to safeguard public funds. “The County Reserves Policy is consistent with our obligation to be watchdogs over our organization. The Sheriff’s Office has not met the reserve requirement across two years,” she stated. “Two of the most important responsibilities of the Board are oversight of county programs and prudent expenditure of taxpayer money. We need to get control of this situation now, not later.”

The intervention is intended to stabilize finances while avoiding disruptions to public safety or law enforcement services. It reflects the County’s broader strategy of ensuring long-term fiscal health without compromising core operations.

As the County Executive’s Office steps in to assist, it will monitor spending and help restore reserves to compliant levels. County officials noted that these measures are meant not to penalize, but to preserve public trust and prevent further budget deterioration that could threaten essential services.

With this action, San Mateo County aims to reaffirm its commitment to financial transparency and sustainable governance.