Memorandum
Date: August 11, 2026
To: The Honorable Lake County Board of Supervisors
From: Susan Krones, District Attorney
Subject: Approve Budget Transfer in Budget Unit 2110 District Attorney for Fiscal Year 2025-26 to Correct the Capitalized Asset Cost for Prosecutor by Karpel (PbK) and Authorize the Chair to Sign
Executive Summary:
In March 2025, the District Attorney's Office started the process of purchasing a new criminal case management system, Prosecutor by Karpel (PbK). Part of the start-up cost was the initial Annual Subscription Fee of $70,250. A deposit of $56,000 was paid in fiscal year 2024-25 and was expensed as Software Subscription. The balance remaining was $14,250, which was paid in the 2025-26 fiscal year and also expensed as Software Subscription.
In May 2026, it was discovered that the entire Annual Subscription Fee should have been capitalized. The $14,250 that was paid in the 2025-26 fiscal year can be corrected through a budget transfer and general journal. The deposit of $56,000 that was paid in FY 2024-25 cannot be corrected, but the Auditors have stated that they will inform the County's independent auditors of the situation.
A corrected Fixed Asset Control Form will also be submitted to Auditors to change the PbK asset from $66,505.10 to $136,755.10.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ? Not applicable
? Fully Article X.- and/or Consultant Selection Policy-Compliant (describe process undertaken in "Executive Summary")
? Section 2-38 Exemption from Competitive Bidding (rationale in "Executive Summary," attach documentation, as needed)
? For Technology Purchases: Vetted and Supported by the Technology Governance Committee ("Yes," if checked)
? Other (Please describe in Executive Summary)
Consistency with Vision 2028 (check all that apply): ? ...
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