Dear Sheriff Smitherman, 

I respectfully request that the Yadkin County Sheriff's Office formally evaluate and, if appropriate, initiate the application
process for participation in the federal 287(g) program with U.S. Immigration and Customs Enforcement (ICE).

The purpose of this request is to ask the Sheriff's Office to determine whether a current 287(g) partnership would
enhance public safety, improve coordination with federal immigration authorities, and be financially and operationally
appropriate for Yadkin County.

Historical records indicate that Yadkin County previously sought 287(g) participation in 2007. Contemporary records
identify a request involving four Jail Enforcement Officers and record the FY2007 request as denied because of federal
funding limitations for subsequent fiscal years. That historical disposition should be distinguished from a finding that
Yadkin County was substantively ineligible.

Accordingly, I request that your office:
1. Contact ICE to determine the current eligibility and application requirements for Yadkin County;
2. Determine which current 287(g) model, if any, is appropriate for Yadkin County;
3. Obtain from ICE the current official Memorandum of Agreement and implementation requirements;
4. Determine the anticipated county costs, federal reimbursement opportunities, staffing requirements, training
requirements, and operational impacts; and
5. Present the proposed program to the Yadkin County Board of Commissioners and the public as appropriate before
any county expenditure or staffing commitment is made.

This request does not presume that the program should be adopted. It requests a formal evaluation and application
inquiry so that Yadkin County can make the decision based on current federal requirements, costs, public-safety
considerations, and applicable North Carolina law.

Based on the federal reimbursement announcement currently published by DHS, an eligible
participating agency can receive reimbursement for the annual salary and benefits of each eligible trained 287(g) officer, plus
overtime coverage up to 25% of that officer's annual salary. Quarterly performance awards may also be available. Therefore,
the principal issue for Yadkin County is not necessarily the recurring salary cost, but whether the final ICE agreement makes
the proposed officers eligible and what local startup/administrative costs remain.

CURRENT YADKIN COUNTY BASELINE
Yadkin County's FY2025–26 recommended Sheriff's Office budget is $8,796,119, including $6,898,957 personnel,
$1,578,642 operating, and $318,520 debt service. The Sheriff's Office budget identifies 79 positions, including 52 sworn
officers. ■
The County's budget document also states that the Sheriff requested six additional positions and that three were included in
the FY2026 recommended budget. Any new 287(g)-specific position should therefore be separately identified rather than
assumed to be part of the existing appropriation.

FEDERAL REIMBURSEMENT
DHS announced that, beginning October 1, 2025, participating law-enforcement agencies have reimbursement opportunities
under the expanded 287(g) program. DHS states that ICE will fully reimburse the annual salary and benefits of each eligible
trained 287(g) officer, including overtime coverage up to 25% of the officer's annual salary.

 ILLUSTRATIVE FUNDING SCENARIOS
The table below uses a $60,000 base salary solely as a planning assumption because the public materials reviewed do not identify a Yadkin
287(g) officer salary. Actual reimbursement must be calculated from the approved officer compensation and applicable federal rules.

 

WHAT YADKIN SHOULD REQUEST FROM ICE BEFORE COMMITTING FUNDS
YCSO should obtain written confirmation of: (1) which 287(g) model Yadkin would use; (2) the number and classification of
eligible officers; (3) the exact definition of reimbursable salary and benefits; (4) the documentation required for
reimbursement; (5) the treatment of overtime; (6) eligible equipment, technology, travel, and administrative expenses; (7)
timing of reimbursements; (8) whether reimbursement is retroactive to training or implementation; and (9) the conditions
attached to quarterly performance awards.

RECOMMENDED COUNTY FUNDING STRUCTURE
Appropriation approach: Establish a separately tracked 287(g) program line within the Sheriff's Office rather than blending
costs into general patrol expenditures.

Personnel: If ICE confirms full reimbursement for eligible salary and benefits, budget the gross personnel cost and
corresponding federal reimbursement as separate budget items so the Board can see both sides of the transaction.
Overtime: Establish a ceiling equal to the federally reimbursable amount, subject to actual ICE approval and Yadkin County
overtime policy.
Startup reserve: Maintain a local contingency for costs that are not federally reimbursable, such as local administrative
time, legal review, local travel, equipment not covered by ICE, or reimbursement timing gaps.
No unfunded commitment: The Sheriff's Office should not create a new permanent position or incur a recurring obligation
based solely on an anticipated reimbursement. The final MOA and funding terms should be reviewed first.

EXAMPLE — FOUR OFFICERS
Using the $60,000 planning salary assumption, four eligible officers would represent $240,000 in annual base salary. The
maximum overtime amount described by DHS would be $60,000 (25% of salary), for a $300,000 salary-plus-maximum-OT
planning exposure before benefits. If eligible benefits were, for illustration only, 35% of salary, the salary-and-benefit amount
would be $324,000, with maximum overtime bringing the planning exposure to $384,000. This $384,000 figure is an
illustrative gross planning number, not a quote from ICE and not a claim that Yadkin would receive exactly that
reimbursement.

Under DHS's published reimbursement description, the corresponding eligible salary-and-benefit reimbursement could
substantially offset the gross personnel exposure. The County should nevertheless maintain sufficient cash-flow authority to
cover payroll until reimbursement is received.

RECOMMENDED MOTION / ACTION
Authorize the Sheriff and County Manager/Finance Officer to obtain the official ICE 287(g) materials, determine the
applicable reimbursement terms, prepare a detailed fiscal-impact statement, and return to the Board of Commissioners
before any new county appropriation or recurring personnel commitment is made.

SOURCES
DHS, September 2, 2025 — New reimbursement opportunities for state and local law-enforcement agencies participating in 287(g). DHS states
that ICE will fully reimburse annual salary and benefits for each eligible trained officer, including overtime coverage up to 25% of annual salary,
and describes quarterly performance awards.
Yadkin County FY2025–2026 Recommended Budget — Sheriff's Office budget and staffing information.
ICE, 287(g) Task Force Model factsheet — participating agencies, 40-hour training, and application process.

Important: This funding plan is an analytical proposal. It does not create an entitlement to federal reimbursement. The executed ICE agreement,
applicable federal appropriations, program rules, and Yadkin County budget actions control.