Treasurer’s Message

Shawn Welch
PORAC Treasurer

So you were elected to be the treasurer for your association and you have attended your first board meeting. During the meeting, you gave a treasurer’s report to the board and they more than likely voted to approve the report. For many treasurers, this report is extremely simple because you have a checking account and possibly a savings account. There is not a lot of money moving from the association to other businesses or bills. So does this mean that the treasurer and board should not worry about having rules on the duties of the treasurer, rules on the expenditure of finances and oversight on budgeted funds?

The simple answer is, of course you should worry. Without rules, regulations and policies regarding the financials of an association, you are asking for problems.

First, as treasurer, you should be able to look in the association’s bylaws and find out your duties as the elected/appointed treasurer. Usually, the section is not that long, but it outlines the great responsibilities carried by the treasurer. PORAC’s Bylaws read as follows: “The Treasurer shall be the chief financial officer responsible for ensuring compliance with the fiscal policies of these Bylaws, the Board of Directors, and Executive Committee. (S.R.).” A chief financial officer (CFO) is the officer of the company/association responsible for managing the company’s finances, including financial planning, management of financial risks, record-keeping and financial reporting. PORAC also clarifies this by stating that the CFO will ensure compliance with the Bylaws and Standing Rules. Now, most associations will not have a long list of standing rules, such as those of PORAC, but you can. According to PORAC’s Standing Rules, the treasurer’s duties include the preparation and filing of state and federal taxes, audits, financial reports (quarterly reports to the Board), keeping financial records/transactions of PORAC, expending budgeted funds and managing reimbursements. As I said before, most associations do not go this in-depth, but it might be a good idea to do so to protect the association. 

Second, as the treasurer, you should have a budget committee and possibly a financial committee. These committees would be organized by the president, and the treasurer should be the chair of the committees. The budget committee should meet at a minimum once a year to review the previous year’s expenditures and to finalize the budget for review by the board of directors. Once the board of directors approves the budget, the treasurer now has guidance to oversee and ensure compliance with the fiscal policies of the bylaws. So who checks the treasurer and board on the expenditure of the financials? This is the purpose of a financial committee. The financial committee reviews the books, vouchers and records to assure compliance with the fiscal policies of the bylaws. At the end of the year, the financial committee reports to the members of the association on its findings.

All these steps might seem like a lot of work for the treasurer and committee members. The short answer is, yes, it is a lot of work. But it is extremely important to members of any association to be informed of the financials of their organization. As leaders in small or large associations, we have a responsibility to protect the financials of the association. Any member of any association should be able to ask for the financial records of the association. And the treasurer or board of directors should be happy to share the information without worry of their actions on expenditures.

Finally, and probably the most important part, is to contact your labor representatives and ask them to review your bylaws. The following are some examples of questions that should get answered: What is my responsibility as the treasurer? Is there ability for wrongdoing? Do we need to set standing rules for reporting expenditures, financials and budgets annually? Do you know of an attorney to look over our state and federal tax requirements? There are several more questions we could all come up with — there are no stupid questions. Once you believe your bylaws are satisfactory, take all your records to a CPA or labor representative and have them review the association financials.

I truly believe that if you just spend some time reviewing your bylaws and how the financials of your association are managed, you will be much more confident as a treasurer. Stay safe and make it to retirement healthy.

Treasurer’s Message

Shawn Welch
PORAC Treasurer

Hello, fellow PORAC members. I hope everyone had a wonderful holiday season with their family and friends.

I would like to thank everyone who has put their trust in me to be PORAC’s new treasurer. In the next two years, I look forward to being more involved in PORAC and working with the Board of Directors and PORAC staff to represent you all as the treasurer.

Throughout 2021, I plan to keep you all informed on PORAC’s financials and the essential responsibilities of an association treasurer.

PORAC’s financials encompass a wide variety of accounts, ranging from general funds to political activity to all our invested portfolios. Knowing I do not have a lot of space to write and not wanting to bore you all to death, when needed I will be giving updates on the status of the funds. If something big happens, I will try to focus on one aspect and still give the basic status of all the funds.

I would like to review the basic responsibilities of an association treasurer: the legal responsibilities you have to the association, fiduciary responsibilities to the membership and some possible issues that you can face if you do not properly handle the finances of your association. Managing the association finances is one of the biggest responsibilities a board of directors has. Strong finances allow your association to pay for charity work in your local area, conduct public outreach (political or nonpolitical), assist during contract negotiations and help out your members.

For these reasons, the directors need to ensure the proper amount of dues is being collected from the association’s members. If an association is not interested in politics (not sure why that would be), all you should need is money to pay for legal defense and negotiations at a minimum. That can cost a lot, depending on politics in your area or the legal issue. You might only need 1% to 2% of monthly salary or a flat fee from all members. Whatever you choose, it has to be sufficient to the needs of the association. It is the job of the treasurer to ensure you keep to the budget and/or request a large enough amount of money.

The directors, and especially the treasurer, need to know how to set up financial accounts that will prevent illegal activities. We have all read about associations losing money to someone because there were not redundant checks and balances on distributing money. The easiest is a dual signature on checks. This means two people have to sign the check and agree to the distribution of the money. Other steps are monthly or quarterly audits or reconciliation of the accounts.

The above are just a few of the basics of being a treasurer for an association. Over the next year, I will be covering these in greater detail and having question-and-answer interviews with financial organizations PORAC uses. Hopefully, it will be informative and helpful to you as members and association leaders.

Treasurer’s Message

Timothy Davis
PORAC Treasurer

December will be my last month as treasurer of PORAC. It has been an honor to serve PORAC as its treasurer for these last two years. I will continue to serve on the PORAC Board of Directors and will continue to be available to PORAC as a resource whenever I am needed. This year, there was no PORAC Conference due to COVID-19. As a result, my end-of-year Treasurer’s Report was sent electronically to the membership. I will run through some of the highlights from my report.

PORAC is in an excellent financial state. PORAC is a stable organization due to its good employees and its sound financial principles. Stable finances, a well-prepared budget and an efficient staff allow PORAC to achieve its mission and to have the resources it needs to fulfill its mission of serving California’s public safety officers.

PORAC has long had a tradition of ensuring that its finances are stable and that there are sufficient safeguards and oversights in place to prevent and detect misuse and fraud. Those safeguards continue to function and create an environment in which PORAC and its finances are stable. This stability allows the organization to focus on its core mission of serving law enforcement officers.

PORAC Bylaws require an audit to be conducted each year. PORAC contracts each year with an outside accounting firm to conduct an independent audit of PORAC and its financials. For the year 2020, PORAC contracted with Winkler & Forner CPA to review our 2019 finances. The audit conducted by Winkler & Forner encountered no problems and confirmed that PORAC was acting “in conformity with accounting principles generally accepted in the United States of America.”

PORAC investments are controlled by the PORAC Investment Policy, which was enacted by the PORAC Board of Directors. The policy calls for diversity in our investments and sets a ratio of 75% equities and 25% fixed incomes. This balanced approach has served PORAC well and is the hallmark of an intelligent investment strategy. Our investments are managed by Mark Sikorski from UBS Financial Services.  PORAC has had a long relationship with Sikorski and UBS, and they have done an outstanding job of managing PORAC’s investments. Sikorski and his team of account managers handle the day-to-day placement of our investments.

PORAC ended 2019 with our investments up 22.28% for the year. In February and March of 2020, the markets saw a significant decline as a result of the COVID-19 outbreak. This was the fastest decline on record and was followed by the fastest recovery on record. PORAC stayed the course, and as a result, this year we have seen growth in our investments. As of the time of writing, our investments are up 7.52% on the year. PORAC has seven accounts with UBS Financial with a total balance of over $16.5 million. Five of the accounts are investment accounts and are invested in the market with the 75/25 ratio. The other two accounts are low-risk investment accounts. Our pension fund is invested in an ultra-short duration bond fund that currently pays 1.90% and has a value of over $7.1 million. While this account is earning a significantly lower rate than our other investments, this was at the direction of the Board of Directors to ensure security of the investment and instant access to funds. (All numbers in the paragraph above are as of close of business on November 11, 2020.)

Treasurer’s Message

Timothy Davis
PORAC Treasurer

I think I am going to ramble a bit this month when it comes to my message. The first thing I want to do is remind you that you cannot make everyone happy. Regardless of whether we are acting as an officer, in an association leadership role, as a spouse, as a parent or even as a member of our community, our job is to do the right thing, not to make people happy. I am not saying to not be cognizant of how our actions affect other people. I am saying not to let how other people feel, or your concern for how other people will perceive you, prevent you from doing the right thing. In our society today, our actions are constantly being questioned and critiqued by others. Often, those doing the critiquing do not have the same information and understanding that you do. I admit that it does hurt when I read or hear negative criticisms of my actions. As long as we can tell ourselves that we studied the options, annualized the impacts and made the best decisions we could, we can hold our heads up high, knowing our heart is in the right place. We can still continue to learn and improve ourselves but be content in knowing that despite what the critics say, you did the right thing and did the best you could.

The next topic I want to talk about is the despair one can feel due to the upheaval we are experiencing this year. There has been so much upheaval in our lives: the virus, riots, anti-police attacks and a national election. This month we were supposed to be having our annual conference at Disneyland, “the happiest place on earth.” Instead, the conference has been canceled and our ability to come together as an organization has been blocked. PORAC represents more than 78,000 members in California, all of whom are suffering though these trials. Unfortunately, due to the virus, many of us are suffering alone. Not only has our conference been canceled, but many of you have had to cancel events in your personal lives. Vacations have been canceled, visits with family and friends have been limited, life events and parties have been postponed, and now, as we approach the holidays, our ability to gather with loved ones is in question. It is normal to feel odd or ill at ease as a result of all these changes. You may be feeling angry or depressed. Maybe even some of you are feeling happy and relieved by the isolation. Things are not normal, and so it is expected that you may not feel normal. If you are struggling, reach out. It is OK to reach out and ask for help. There are numerous resources available to you — your family, friends, clergy, co-workers, peer support team, mental health professionals or anyone else you can trust. It is not a burden to them. We all need to reach out for support when we need it and offer support to others in their time of need. 

The last topic I want to address is the election. I am writing this in the middle of October, and this election season is a dumpster fire. This election is going to shape our nation, our state and our communities for the near future. There are important issues at all levels of government. The information we are getting about the election from the candidates, the media and social media is so polarized and skewed. It is important that we put in the extra work to truly study the candidates and issues and elect those who we believe will best move our cities, state and nation forward. Make sure you vote and submit your ballot on time, and that you follow the proper procedures for submitting your ballot. I hope that once this election is over, that there is a clear winner, and that the winner is the American people. 

Treasurer’s Message

Timothy Davis
PORAC Treasurer

Each morning when I wake up, one of the first things I do is grab my phone. I start my day by reading though several news sites to see what is going on in the world. Next, I go through my emails. Eventually, I end up looking through my social media accounts. Often, I discover this is not the best way to start my day.

When I started using social media over a decade ago, it was to catch up with old friends and keep in contact with current ones. As my cadre of social media “friends” increased over the years, I realized that most of them were actually acquaintances, and I really had to think hard to remember how I know some of them. Social media has made for some very interesting relationships. There are people whom I used to only know vaguely but now know very thoroughly, due to their frequent posts. These are people I would otherwise have known only in passing in my normal life.

While Facebook and Instagram have given me deep views into my acquaintances’ private lives, Twitter is unique in its ability to give me detailed views of individuals’ thoughts on politics and events happening throughout the world. While both Facebook and Instagram are of a more personal nature, Twitter is an open political form. I follow politicians, news reporters, law enforcement agencies and fellow police unions. Very few of my real friends have Twitter, so nearly all of the people I follow are people I barely know. I follow them for the sole purpose of gaining knowledge about their views of the world. I often gain valuable information by following politicians and the news media on Twitter. Reporters frequently tweet information long before a story can be written, edited and posted on a news site. Politicians post their talking points, priorities and agenda in much more detailed versions than are covered in news stories. Just as Facebook can give you a deep view of a distant acquaintance’s personal life, Twitter can give you a deep understanding of the agendas and political feelings of those in power whom you interact with.

Social media can be used not only to glean information, but also to push out important information. Relying on TV and print media to push out information can be ineffective, in that the media strongly filters what you give them. Often, I find a detailed interview or carefully crafted press release turned into a story that sounds like “The cops are evil, but the union says they aren’t, but they really are.” Social media allows me to bypass traditional media and reach people directly with my full and unedited message. Many departments and associations are now finding that they can effectively communicate directly to citizens without having their messages edited by the traditional media.

While social media has its benefits, it can also be a place of danger. In our hyper-politicized world, I read many posts from both friends and strangers that cause me to have strong reactions. My instinct is to engage, correct their erroneous beliefs, set them straight and win them over to my way of thinking. Many times, I have written long, detailed responses, which, smartly, I have later deleted. I realize that by engaging, I will only invite point and counterpoint, never actually changing anyone’s beliefs or opinions. I do not recall ever reading a social media thread where the original poster has changed their mind after reading the counterpoint replies. There seem to be endless threads where people who disagree just argue past each other without considering the other person’s viewpoint.

As law enforcement professionals, we must be very careful what we post about and who we engage with on social media. An errant or misunderstood post can have devastating effects on you, your agency and the law enforcement community at large. Even if you think you are in a “private group” or communicating with “friends,” you are not. There is no such thing as a private social media group, and anything you post could easily end up being made public. Your post could get you fired, your agency embarrassed and the image of all law enforcement officers tainted. You may ask, “What about my First Amendment rights?” You have chosen to work for the government, and as such, your employer does have some control over your speech. As the Massachusetts Supreme Court wrote in 1892, you “have a constitutional right to talk politics, but [you have] no constitutional right to be a policeman.” Your employer does have a fairly broad right to control your speech, both on and off duty, especially if it reflects negatively on your department.

Regardless of whether your political beliefs are on the right or left, whether you love the president or hate him, no matter how eloquent you think your response is, I strongly encourage you to avoid making controversial posts or being baited into pointless debates. You are not going to change anyone’s mind, and it could wind up hurting your career. Do not post anything that you would not want to see screenshotted and posted in the media, or printed out and handed to you during an internal affairs interview. Personally, I am tired of all the political posts. I want to go back to the time when social media was about being social, and posts were just photos of people’s kids, pets and vacations.

Treasurer’s Message

Timothy Davis
PORAC Treasurer

When I started as a police officer in 1998, I remember senior officers telling me not to carry my baton because of the backlash against batons after the Rodney King incident.  While that incident occurred in 1991, the effects could still be felt in Sacramento, seven years later and 400 miles away. Police incidents around the nation are constantly molding our departments, their policies and the way we do our job. As law enforcement officers, the effect of societal pressures on our occupation often lands at our feet in the form of changes to our role as an officer, the rules or policies we are governed by and the tools we are given to do our job.

Changes seem to come in bursts, and there was a large burst that came at the beginning of my career. I remember being questioned back in 1998 by senior officers who were curious about why anyone would want to be an officer anymore, considering all the changes that were occurring in police work. As a new rookie officer, I was happy to be an officer, and I did not see any of the changes as obstacles.

Constant change has been a hallmark of my career as a law enforcement officer. In my first five years on the job, I experienced many changes. Our cars were equipped with in-car cameras (of the VHS tape type), we were required to collect traffic stop data on scantron forms for a racial profiling study, our wood batons were replaced with less visible metal collapsible batons, and we were issued tasers. In addition to equipment changes, we saw changes to our department policies, including changes to the use-of-force policy and the force reporting process, as well as more stringent controls over vehicle pursuits. Most significantly, a civilian oversight monitor was added. While there was a lot of complaining and pushback by the senior officers of the time, I remember thinking that the changes we were experiencing would not affect my enthusiasm for my newly chosen career. As a young, new officer, I was flexible and not yet set in my ways.  I was able to make the adjustments required to adapt to these changed policies and new equipment.

As my career advanced and I became more comfortable in my role as an officer, I also became more set in my ways and less flexible to change. The first time I remember feeling the desire to avoid a department change was when the department rolled out its computer-based report system. I had learned to write all my reports by hand, and I was not overly thrilled about writing reports on a computer. It was not an issue of computer literacy. It was about being told that I had to change something significant about my job. We write many reports, and I did not want to change something that I was comfortable with. Even after the change, I continued to write my reports by hand for another year until I was personally ordered by a supervisor to stop doing hand reports and use the electronic system.

As I have gotten older and more set in my ways, each new change has been more difficult for me to accept and adapt to. Now, after 22 years with the Sacramento Police Department, we have again seen incredibly significant changes to our department equipment and policies. Over the last few years, we have seen the addition of body cameras, less-lethal weapon systems and video releases, as well as changes to our oversite system and our use-of-force policies. I am now hearing again the same questions I was asked at the beginning of my career. The difference now is that it is my generation of officers asking our new officers why anyone would want to be an officer anymore, considering all the changes that are occurring in police work. I’m sure this generation’s answer is just like mine was 22 years ago. They are here to serve the community the best they can.

Change has always been a consistent process in our careers. We have evolved from the gumdrop lights on the top of the 1950s police car to the LED strobe light of our modern cars. We have evolved from call boxes to GPS-enabled digital radios and computerized dispatch. The roles, rules and tools of our profession will always be evolving, sometimes for the better, sometimes for the worse, but always forward. One thing is for sure — things will always change. We have the ability to adapt to these changes, but it is through our commitment to serving our communities that we will get there.

Treasurer’s Message

Timothy Davis
PORAC Treasurer

With all the craziness we have faced this year, I bet many of you have been looking at the calendar to see how soon you can retire. I have seen some officers with apps on their phones that count down the days until the day they have planned for their retirement. Often, officers have two dates in mind: the earliest day they can collect their retirement and the day they reach their maximum retirement benefit. I like to call the period between these two dates the retirement window. The point we actually retire within that window depends on many personal factors.

With the chaos in our world and the direct impact that chaos has on our occupation, it is understandable that many officers, especially those who are already in that window, are now reassessing their retirement plans. While some officers would like the flexibility to leave at the earliest possible date, significant financial obligations eliminate this flexibility and can bind an officer to the job past the point they would prefer to retire.

The key to retirement flexibility is planning for retirement and being responsible with our current finances. As active employees, our income is composed principally of our base pay and our overtime. When overtime is plentiful and regular, it is easy to expand our expenses to the point that we rely on our overtime to meet our monthly obligations.  This can create a significant obstacle to our ability to retire. Only by adjusting our expenses to match our income can we prepare ourselves for retirement.

When entering retirement, an employee needs to be prepared for more than just a reduction in their base income. There are many collateral reductions an officer needs to be prepared for. For an employee who is going to receive a 90% pension, it might be easy to think that you are only going to experience a 10% income reduction in retirement. An officer does not just need to be prepared for the reduction in their base pay, they need to realize that additionally, they will lose any overtime income they are used to and any other non-pensionable pay. Also, and quite significantly, often officers lose their health-care contributions. For an employee with dependents, the cost of traditional HMO coverage could easily be more than $2,000 per month.

There are two main ways an officer can prepare for the reductions in their income that come with retirement: reducing their monthly expenses and using savings and investments to offset the reduced income. It is not unusual for debt payments and mortgage payments to be a significant portion of an officer’s monthly expenditures.  Creating a debt or mortgage repayment schedule where you eliminate your debt and pay off your mortgage prior to entering your retirement window can significantly reduce your monthly obligations and prepare you for a reduced retirement income. Savings, especially deferred-compensation plans, give you the ability to save money for retirement that you can use to offset your reduced income.

Negotiating for retirement medical benefits is also a significant need. Employer-paid lifetime medical benefits are the gold standard, but this benefit has become extremely expensive for employers and is nearly impossible to negotiate as a new benefit. More common are retirement health savings plans like the PORAC Retiree Medical Trust. If your association has not negotiated a retirement medical benefit, this should be a priority for future negotiations.

The earlier you prepare for retirement by living within your income, not relying on overtime to cover your expenses, managing your debt and mortgage, saving and contributing to deferred comp, and participating in a retirement medical benefit, the more flexibility you will have when you enter your retirement window and the more flexibility you will have to choose the retirement date that works best for you. 

Treasurer’s Message

Timothy Davis
PORAC Treasurer

There has been a push by some anti-police groups to either disband or defund the police. Often, those pushing for this radical agenda do so out of an unfair hatred of the police. Others do it out of a desire for anarchy or to overturn our capitalist society and the rule of law. This is a huge step further than the police reform movement we have witnessed in the past.

Over the past several years, we have felt intense pressure to “reform” policing in America. Often, the reforms advocated are not well thought out and would make both our communities and our police less safe by placing dangerous and unrealistic burdens on law enforcement officers. Following every high-profile event, we have seen a new demand for police to make additional concessions, often in the areas of officer safety and due process rights. Removing these existing rights would prevent officers from thoroughly safeguarding our communities while also protecting our safety. Often the concessions are forced on law enforcement agencies by pandering politicians in order to appease a loud but very small segment of our community.

Frequently, police management and labor groups are asked to meet with anti-police activists who are demanding these concessions, with a hope of finding a middle ground. I have found, through my experience, that often there is no middle ground. It is impossible to find a set of policing policies that will appease a group that demands that police no longer exist. While we have seen occasions when departments and activists can agree to a set of policy changes, there always seem to be new demands each time a new police-related event occurs somewhere else in the country.

Fortunately, some policymakers have their heads rooted in reality. We learned this in the debate over the use-of-force standard in California. What was originally floated by anti-police groups was later mitigated by more level-headed policymakers, resulting in a new policy that was only slightly more restrictive than the existing standard. Unfortunately, that is not the end of the debate. Each new high-profile event spurs a new demand for even further concessions. We must remember that for some, the ultimate goal is a world with no police.

Our communities yearn for the safety that is provided by our brave law enforcement officers. Communities across the nation have seen surges in violent crimes take root in the chaos of the last few months. In Sacramento, a gang war emerged out of a law enforcement vacuum that occurred as police resources were pulled from their normal duties and dedicated to responding to riotous protests. In the month since the protests began, Sacramento has seen a 183% increase in shootings over the same period last year. This story has been repeated in many other communities throughout the state and around the nation. Caught in the crossfire, several children become victims of these shootings, yet the spike in crime has gone largely unreported in local media.

I cannot predict what the next wave of demands on law enforcement will entail, but we have already seen some rapid changes. While the events in Minnesota had nothing to do with the carotid restraint, departments across the state have been quick to ban the tool. We have also heard demands to end the use of less-lethal munitions, tear gas, pepper spray, tasers, batons and police canines. Removing less-lethal options will increase the likelihood of officers using deadly force in dangerous situations. If we want our officers to be less likely to use deadly force, we need to give them more tools, not fewer.

While we have not seen a huge push in California to disband municipal police departments, there is a huge push to ban campus police, including both school police departments and school resource officers. Our school police officers are an important tool to keep our vulnerable children safe from both internal and external threats. Additionally, having law enforcement on campus can create important connections between officers and students. As police mentor and serve as positive role models for young people, these relationships can help establish positive links between officers and the communities they serve.

We have also heard demands to move the responsibility for responding to calls involving individuals in mental health crisis and the homeless from police officers to newly hired social workers. The funding for these social workers would come from a corresponding defunding of police departments. These types of calls for service can be among the most dangerous and difficult ones that officers handle. While many officers might agree that much more needs to be done to better serve community members in crisis, the problem does not rest with the police officers who respond, but with what services are available. Officers desperately want to help those in crisis receive the help they need to make permanent life changes, but sadly, due to lack of community services, our officers are only able to temporarily resolve situations that are bound to flare back up once they leave. The issue clearly is not about who we send, but what long-term services are available.

Demands to move these calls from officers to social workers clearly reflect a lack of understanding about the underlying issues. Those in crisis need more services, not fewer. Taking the responsibility away from police officers and giving it to social workers will not solve anything. We need a partnership between law enforcement and social workers, as well as triage centers and long-term services to make a meaningful difference in people’s lives. Without adding long-term care in the areas of mental health, addiction, substance abuse, housing, education and job training, the cycle of calls for service will continue to repeat, no matter who you send to handle them.

PORAC is actively working to protect police officers from the onslaught of half-baked ideas and dangerous policy change proposals. We have already seen many demands and expect to see many more. PORAC is helping our elected officials understand the reasons why we have officers, why they have the tools they have and why they deserve the rights they have. It is important that we show them the logic behind our law enforcement tools, policies and procedures, and not just ride the emotional demands for change projected by a small but vocal group.

Treasurer’s Message

Timothy Davis
PORAC Treasurer

Hopefully, most of us are accustomed to using budgets to guide us in our personal finances. A budget is an important tool for us to manage our money. A personal or family budget is a fundamental part of good financial management. Our budgets should reflect our goals and priorities. Our budgets should also reflect our best estimate of our projected income and how we plan to expend our income. Our expenses can usually be divided into fixed expenses, and those expenses that change from month to month. Our expenses should also align with our goals and priorities. Our budgets should be flexible enough to adjust to changes that can occur during the year. When significant changes occur to our financial situation, we need to take the time to reevaluate our budget, as well as our goals and priorities.

A budget is not just for our families and personal lives. PORAC and each of our local associations operate on a budget. The annual process of creating our association budget is an important and critical part of achieving the missions, goals and priorities of our organization. PORAC’s budget process begins long before the Annual Conference of Members each November; it begins at the start of each year and continues throughout the spring, summer and fall. Committees and the Board of Directors spend the majority of the year working through draft budgets before finally presenting them to the membership. Your local association budget should go through an equally rigorous process. The Board should start the process by setting the association’s goals and priorities. A budget or finance committee should use those goals and priorities, along with historical expenses and anticipated changes, to create a draft budget to be presented to the full Board of Directors for review. If additional changes are needed, they can be made at that time. Eventually, a finished product is ready for implementation.

Once a budget is approved and put into place, the process is not complete. Our budgets are living documents that should be constantly reviewed and even changed when needed. Over the past few months, a lot has changed in the world. Now is the time for us to assess those changes and the impacts it will have on our personal and association budgets. 

In our personal lives, we may have seen changes in our monthly incomes. For some, that might be an increase associated with additional overtime opportunities. For others, it might be a decrease in income as departments cut back on overtime, and perhaps even furlough or lay off employees. We may also have seen a loss in family income as our spouse’s income is negatively affected by business closures. We also need to review our expenses. We may have seen increases or decreases in expenses associated with closures and changes to our work schedules and our children’s school schedules. Take time to review these changes in income and expenses and make sure you are using your financial resources in ways that match your family’s goals and needs. If you are fortunate to be seeing an increase in income, realize that it is likely short-lived and take this opportunity to save some or all of that increase to protect your family against any economic downturns that may occur.

The same steps should be taken by your association. If you are in a leadership role in your association, now is the time to be checking and reviewing your association’s budget. Consider how changes in your city or county’s budget may affect staffing and how those changes could affect your association’s dues income. Will your association members have a greater need for association services this year as a result of a changing world? Have your association’s priorities changed? Is there a greater need to focus on member wellness, including both their physical and mental health? Once your association has reassessed these impacts and changed its goals, make the changes you need to make to your budgets.

A budget is important to keep your association on track. It is not a document to review just once a year. Make it a habit to know your budgets and make the changes needed to adjust to life changes that can occur. 

Treasurer’s Message

Timothy Davis
PORAC Treasurer

In May of each year, we honor our fallen officers. While this year’s ceremonies have been postponed or changed, we can still celebrate and honor the lives and sacrifices of our fallen officers in many ways. Even during this pandemic, with its required social distancing and stay-at-home orders, we can find ways to remember and honor those who gave their lives in service to their communities. While I am saddened by the fact that we will not be able to participate in the formal and magnificent ceremonies that we have become accustomed to, I encourage all of us to find ways to remember and honor our fallen this month.

The California Peace Officers’ Memorial Foundation (CPOMF) holds ceremonies in Sacramento each May to honor our state’s fallen officers. This year, CPOMF had scheduled to hold the Candlelight Vigil on Sunday, May 3, and the annual Enrollment Ceremony on Monday, May 4. The officers who were to be honored at the memorial were:

  • Officer Natalie Corona of the Davis Police Department
  • Sergeant Steve Licon of the California Highway Patrol, Riverside Area
  • Officer Tara O’Sullivan of the Sacramento Police Department
  • Officer Andre Moye Jr. of the California Highway Patrol, Riverside Area
  • Deputy Brian Ishmael of the El Dorado County Sheriff’s Office
  • Correctional Officer Armando Gallegos Jr. of the CA Department of Corrections and Rehabilitation
  • Officer Toshio Hirai of the Gardena Police Department

The National Law Enforcement Officers Memorial ceremonies were scheduled to take place during National Police Week, May 10 through 16. A Candlelight Vigil was to be held on Wednesday, May 13, and the annual Memorial Service on Friday, May 15, to honor 307 fallen officers from across the country. A national virtual Candlelight Vigil and reading of the names that will be added to the memorial this year will still be held online on May 13.

Despite our social-distancing requirements and stay-at-home orders, there are many ways we can still honor our fallen. This May, especially on the days these memorial events were to be held, we can use our personal, association and department social media platforms to create posts and messages honoring our fallen officers. We can remember our fallen officers, their families, friends and co-workers in our prayers. We can wear black bands over our badges, pins on our uniforms and wristbands with the names of our fallen. We can decorate our spaces with blue and the “thin blue line” flag. We can take time to remember our fallen officers during our department briefings, meetings and events. In circumstances where we have personal relationships with a survivor, and when appropriate, we can reach out to them this month. We can make donations to our local, state and national memorials. We can fulfill our duties and serve our communities in ways that honor the memories of our fallen brothers and sisters.

In addition to remembering and honoring our fallen this year in our own ways, we will still formally honor those officers we lost in 2019. While the California Peace Officers’ Memorial Ceremony that was originally scheduled for May 4 has been canceled, we will honor the fallen from 2019 during next year’s ceremony in May 2021. Many local memorials will hold ceremonies later this year or as part of next year’s ceremonies.

This year, May has a special meaning for me, my department and my community. Officer Tara O’Sullivan was a special member of my department, the Sacramento Police Department, and her loss deeply affected me, my department and the members of the Sacramento community. Our greater Sacramento area also lost Officer Natalie Corona of the Davis Police Department and Deputy Brian Ishmael of the El Dorado County Sheriff’s Office. I will honor these officers and all others who gave their lives in service of their communities this May, and I ask that you find ways to join me.