To: Board of Supervisors
From: Sheriff
Agenda Section: Consent
Vote Requirement: 4/5th
SUBJECT:
title
Appropriation Transfer Request from General Fund Contingencies for Coroner’s Office Autopsy Services for Fiscal Year 2026-27 in the Amount of $72,872 (4/5 Vote Required)
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve an appropriation transfer from General Fund contingencies to the Coroner’s Office (1100-272) for Fiscal Year (FY) 2026-27 in the amount of $72,872 for autopsy/pathology services (4/5 Vote Required).
Body
STRATEGIC PLAN:
This action supports the following areas of your Board’s Strategic Plan.
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
On June 16, 2026, your Board approved the Professional Services Agreement with Bennet Omalu Pathology, NorCal Inc. for full-service autopsy/pathology services for the Humboldt County Sheriff’s Office (HCSO) - Coroner Division and directed staff to return in FY 2026-27 for a budget adjustment in the amount of $72,872 funded by a one-time general fund contribution from contingencies.
The contract with Bennet Omalu Pathology is full-service for forensic and non-forensic autopsies, medical reviews, and pathology. Historically, the Coroner Division has contracted with multiple vendors for these services. For FY 2026-27, from the allocated general fund contribution, the Coroner Division budgeted $31,000 for pathology, $130,000 for non-forensic autopsies, and $136,128 for forensic autopsies for a total of $297,128. With the new contract, the Coroner Division would only utilize Bennet Omalu Pathology for these services resulting in the $297,128 going towards the new contract. An additional $380,000 of general fund appropriations from other HCSO budget units’ general fund allocation has been moved to the Coroner Division budget to help cover the cost of this contract, for a total of $677,128 of existing general fund allocation towards this contract.
HCSO is requesting an additional $72,872 as a one-time transfer from General Fund contingencies in FY 2026-27 to the Coroner Division for these services. For future years, HCSO will submit a proposal to the Opioid Settlement Workgroup for funding for increased toxicology report expenditures. This is a funding source that other counties are currently using.
SOURCE OF FUNDING:
General Fund Contingencies (1100-990)
FINANCIAL IMPACT:
|
Expenditures (1100, 272) |
FY26-27 |
FY27-28 Projected* |
FY28-29 Projected* |
|
Budgeted Expenses |
$677,128 |
$750,000 |
$750,000 |
|
Additional Appropriation Requested |
$72,872 |
$0 |
$0 |
|
Total Expenditures |
$750,000 |
$750,000 |
$750,000 |
*Projected amounts are estimates and are subject to change.
|
Funding Sources (1100, 272) |
FY26-27 |
FY27-28 Projected* |
FY28-29 Projected* |
|
General Fund |
$677,128 |
$677,128 |
$677,128 |
|
General Fund Contingencies (1100-990) |
$72,872 |
$0 |
$0 |
|
Opioid Settlement Funds Proposal (1600-600) |
$0 |
$72,872 |
$72,872 |
|
Total Funding Sources |
$750,000 |
$750,000 |
$750,000 |
*Projected amounts are estimates and are subject to change.
Narrative Explanation of Financial Impact:
Approval of the attached appropriation transfer will allow HCSO to fund the remaining $72,872 as a one-time transfer from General Fund Contingencies, 1100-990, in FY 2026-27 to the Coroner Division for these services. FY 2026-27 General Fund Contingencies has an available balance of $3,477,248. If approved, this transfer would bring the balance to $3,404,376. In future years, HCSO will submit a proposal for Opioid Settlement Funds for increased toxicology report expenditures which will offset the contract increases.
STAFFING IMPACT:
There is no impact to staffing.
OTHER AGENCY INVOLVEMENT:
None.
ALTERNATIVES TO STAFF RECOMMENDATIONS:
Your Board may choose not to approve the appropriation transfer from General Fund contingencies. This is not recommended as your Board has already approved the autopsy/pathology contract and the transfer is needed to fulfill the contractual obligations.
ATTACHMENTS:
Attachment 1 - Appropriation Transfer for Coroner’s Office
PREVIOUS ACTION/REFERRAL:
Meeting of: 6/16/2026
File No.: 26-420