RD187 - Analysis of the Current and Projected Financial Operations and the Financial Outlook for the Regional Law Enforcement Training Academies - September 2011
Executive Summary: The 2011 Virginia Acts of Assembly (Chapter 890) directed the Department of Criminal Justice Services, with assistance from the Department of Planning and Budget and the Auditor of Public Accounts, to report on the current and projected financial operations and the financial outlook for the regional law enforcement training academies. The information in this report is based mainly on FY2009 to FY2012 financial data reported by each academy. Not all academies reported complete financial data, and therefore their financial descriptions lack some details. Virginia’s 10 regional law enforcement training academies, which provide the entry-level training required by the Code of Virginia to become certified as a law enforcement officer, are funded through a variety of sources. The primary source is fees paid for officer training by the academies’ member criminal justice agencies. The academies also receive funds from the State through a combination of general funds and special funds from the Regional Criminal Justice Academy Training Fund. Academies also derive funding from other tuition or fees (such as fees from special training programs, or from pre-employment students), and other revenues such as reimbursements, grants, or interest on accounts. In-kind contributions from academy member agencies and hosting localities provide the additional services, materials, and facilities that the academies need to fulfill their training mission. Each of the 10 regional academies has a different financial situation, so it is difficult to compare the individual academies to one another. Each has a different mix of revenue based on training fees from member agencies, state funding, and miscellaneous services they provide. Similarly, each has different annual expenses and debt loads, depending on the extent of in-kind contributions of trainers, equipment and facilities provided by member agencies. Historically, there have been questions about the fiscal stability of the regional academies. An academy’s training fee revenue and in-kind contributions can decline when member agencies withdraw from an academy to form an independent academy or join another regional academy. During the last five years, several of the regional academies have had large member agencies withdraw from their academy. Regional academies have also seen reductions in funding from the Commonwealth. While the special fund portion of the Commonwealth’s support for the regional academies has remained largely constant, the general fund portion has declined from a high of $1,188,971 in FY2002 to $496,546 in FY2012. Analysis of the data provided by the academies indicates that, despite the changes in revenues resulting from academy membership changes and declines in funds from the Commonwealth, most of the academies are generally maintaining a balance between their annual revenues and their expenses (although some report dipping into reserve funds to do so). Many academies are finding ways to supplement revenue by using innovative in-kind contributions from members, by seeking grants and donations, collecting fees for providing pre-employment training, and by using reserve funds. However, there are potential challenges to the future financial outlook for the academies. If academy member agencies, particularly large agencies which provide substantial support, continue to leave the academies, the sustainability of some regional academies may be jeopardized. Continued State budget cuts put additional pressure on academy budgets. In addition academies are anticipating increases in rental fees when current leases expire, or increased costs due to the need for additional or more up-to-date facilities. To address these issues the academies are contemplating a variety of options including raising member fees, reducing the training services they offer, and asking for more in-kind contributions from member agencies. |