48-4024. County maintenance of effort

A. The county in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and performed by the district. If the district includes juvenile detention facilities and services, the county shall also maintain its support of the juvenile detention facilities and services operated, maintained and performed by the district. Each fiscal year the county shall pay the amount determined under subsection B of this section to the district treasurer in twelve equal monthly installments for deposit in the county jail district general fund.

B. The auditor general shall determine the amount expended by the county for maintenance and operation of correctional facilities and programs in the fiscal year immediately preceding the first fiscal year in which a county jail district tax levy is effective under this article. If the district includes juvenile detention facilities and services, the auditor general shall determine the amount spent by the county for maintenance and operation of juvenile detention facilities and services in the fiscal year immediately preceding the first fiscal year in which the expenditures for juvenile detention facilities and services are transferred to the district. This total amount is the base expenditure. Any outstanding debt due from a city, the state or the United States for the county housing prisoners pursuant to section 31-121 shall be excluded from the base expenditure calculation. As part of the annual county audit the auditor general shall determine the amount to be paid by the county to the district treasurer for the fiscal year by adjusting the amount the county paid to the district treasurer in the preceding fiscal year, or the base expenditure, by the lesser of the percentage change in the county's primary property tax levy limitation from the preceding year pursuant to section 42-17051 or the annual change in the GDP price deflator, as defined in section 41-563.

C. Notwithstanding subsections A and B of this section, the district may reimburse the county for the actual cost of indirect or collateral services provided to the district by the county, including services relating to human resources, information systems, purchasing, budget and finance and the offices of the county manager, the county treasurer, the county recorder and the county attorney. The district may choose to perform for itself any of the services provided by the county instead of receiving services from the county except for election and financial services and those other services that the county is required by law to provide to the district.