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County Government Funding & Options. Centra In-Service May 10, 2011 Notie Lansford, Extension Economist Program Leader, County Gov. Training Program, CTP. Objectives. Identify and Describe the “Funds” Discuss Ways to Acquire More Funds Discuss Some Ways to Use Funds More Effectively - PowerPoint PPT Presentation
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County Government Funding & OptionsCentra In-ServiceMay 10, 2011
Notie Lansford, Extension EconomistProgram Leader, County Gov. Training Program, CTP
ObjectivesIdentify and Describe the “Funds”Discuss Ways to Acquire More
FundsDiscuss Some Ways to Use Funds
More EffectivelyKnow Enough “to be Dangerous”Identify Additional Resources
Know Your Funds & OptionsKnow enough to be dangerous!General FundHighway FundCash Funds, e.g.
◦ Treasurer’s Resale Property,◦ Clerk’s Lien Fee, ◦ Sheriff’s Service Fee, ◦ Sales Tax and Use Tax◦ Lodging Tax
Sinking Fund for DebtOthers, like County Health Dept.,
EMS District, Solid Waste Mgmt, County Library
County General Fund Revenue FY 2008-2010
Love $943,618 $1,300,498 38%Pushmataha $1,886,549 $2,721,889 44%Dewey $2,178,368 $3,489,741 60%
Average $6,127,058 $6,355,397 5%
CountyName FY 2008 FY 2010 Percent Change
Alfalfa $2,238,427 $1,673,639 -25%Haskell $3,107,612 $2,558,551 -18%Latimer $2,561,690 $2,124,246 -17%
County Highway Fund Revenue, FY 2008-2010CountyName Total Revenue Percent
2008 2010 Change Blaine $6,655,406.15 $2,872,556.88 -57%Beckham $6,823,918.48 $3,897,725.65 -43%Latimer $6,777,612.57 $3,944,353.95 -42%
Tulsa $10,588,279.67 $17,955,934.90 70%Carter $6,287,172.99 $11,210,146.88 78%Cimarron $3,480,008.91 $7,915,558.96 127%
Average $4,664,410 $4,541,671 -1%
Avg. FY ’04 Ad Valorem Levy
Sch. Building Fund6.11%
Sch. General Fund47.62%
Co. Ind. Development0.00%
Sch. S inking Fund13.89%
Vo-Tech General Fund9.94%
Vo-Tech Building Fund2.82%
Vo-Tech Sinking Fund0.02%
County Library1.87%
Co. General Fund12.17%
J C S inking Fund0.07%
J C General Fund0.54%
Co. S inking Fund0.31%
City S inking Fund1.16%
Co. Health Dept.2.44%
Emergency Med. Dist.1.07%
Emergency Med. S inking0.01%
12.17%
Sources of RevenueGeneral Fund1. Ad Valorem Taxes
A mill levy on tangible, taxable property.For example:
Fair Cash Value of a Home $ 80,000Assessment Ratio X .12Assessed Value $ 9,600less Homestead Exemption -1,000Net Assessed Value $ 8,600Tax Rate (80 mills) X 0.080Tax Due $ 688
General Fund Sources2. County Clerk Fees 28 O.S. § 32
◦For registration of deeds and various other instruments, such as leases, assignments, conveyances, plats, and mechanic’s liens.$ 8 for recording the first page$ 2 for recording each additional page$ 1 per page for furnishing hard copies
3. Interest on Investment; 68 § 348.1
General Fund Sources4. County Sales, Use, & Lodging Taxes
County Sales Tax◦ A maximum of 2%.
◦ Must be approved majority of local voters.
◦ For specified purpose(s).
◦ Applies to the same items as the state sales tax.
“Use Tax” may be added by resolution of county commissioners.
12
County Sales, Use, & Lodging Taxescontinued
County Lodging Tax◦ Counties of less than 200,000◦ Maximum of 5% on lodging rooms.◦ Approved by majority of voters.◦ For specified purpose.◦ General Fund or a cash Revolving Fund◦ Inapplicable within cities already levying a
lodging tax. ◦ Adopted in :
Blaine, Cimarron, Greer, Johnston, Love, Marshall, McCurtain, Osage, Pontotoc, Latimer
County Sales & Lodging Taxes
WOODWARD
AD
AI R
ALFA
LFA
ATOKA
BECKHAM
BLAINE
BRYAN
CANADIAN
CARTER
CH
ER
OK
EE
CHOCTAW
CIMARRON
CLEVELAND
COMANCHE
COTTON
CRAIG
CUSTER
DELAW
ARE
DEWEY
ELLIS
GARFIELD
GRADY
GRANT
GREER
HA
RM
ON
HARPER
JACKSON
JEFFERSON
KAY
KIOWA LATIMER
LOVE
MAYES
MURRAY
MUSKOGEE
NOBLE
NO
WATA
OKLAHOMA
OKMULGEE
OSAGE
OTTAWA
PAWNEE
PAYNE
PUSHMATAHA
ROGER MILLS
ROGERS
SEQUOYAH
STEPHENSTILLMAN
TULSA
WAGONER
WASHITA
WOODSW
AS
HIN
GTO
N
MARSHALL
MAJOR
KINGFISHER
BEAVER
TEXAS
LOGANCREEK
LINCOLN
OKFUSKEE
McINTOSHCADDO
MCCLAIN
GARVIN
SE
MIN
OLE
POTTAW
ATOM
IE
HU
GH
ES
PITTSBURG
HASKELL
LE FLOR
E
COAL
JOHNSTON
PONTOTOC
McCURTAIN
Lodging Tax Counties, 9
Sales & Use Tax, 67
Sales Tax only, 8
General Fund Sources5. Transfer PaymentsFrom State, To Counties
Motor Vehicle License & Registration Fees◦Excise Tax 68 O.S. 2000 § 2103 - …◦Annual Registration 47 O.S. 2000 §
1132 - …◦0.83% - County General Fund
General Fund Sources6. Reimbursements – “pass through”
Visual Inspection (Revaluation)The cost of the “program of visual inspection” is shared by all local jurisdictions collecting an ad valorem levy. Each jurisdiction’s share is proportional to its total levy the prior year. 68 O.S. §§ 2820, 2822-2823
General Fund Sources6. Reimbursements
District Attorney = County + State PortionThe county must provide the D.A. with office space; law library and legal subscriptions; funds for investigation, prosecution or defense of any action wherein the county is a party. 19 O.S. §§ 215.36 - 215.38
The state shall provide for all other expenses through the District Attorneys Council. However, the county pays these expenses and is reimbursed monthly.
General Fund Sources6. Reimbursements
Election Board“The salary and fringe benefits paid to each secretary shall be paid from county funds on a monthly basis and shall be reimbursed from funds appropriated by the Legislature …” 26 O.S. §§ 2-118 - 2-121
Variation Across the StateHeavy Dependence on Property
TaxHeavy Dependence on Sales TaxSales Tax Placement
◦General Fund and/or Cash FundDiverse Use of Sales Tax
◦100% Hospital or Jail◦Split 17 Different Ways
Roads, Rural Fire, Solid Waste, Fair, General, …
S. T. Cash Balance Carried Over
Gasoline Tax
29.0%
Special Fuels0.0%
Diesel Tax8.2%
Motor Vehicle Taxes26.7%
Gross Produc-tion Tax18.1%
All Other17.9%
Average County Highway Fund Revenue Sources,
FY 2007
Highway Fund, FY 2004
Hughes Grant Lincoln WagonerGross Production Tax 205,029 170,651 691,692 6,814 Diesel Tax 232,121 287,324 345,578 306,008 Gasoline Tax 853,186 1,183,133 1,307,966 1,075,458 Motor Vehicle Fees 787,776 1,135,400 1,125,915 954,095 Federal 728,624 - - 32,813 Total 3,015,919 2,941,485 4,616,451 3,227,479
Beginning Cash 891,594 410,499 408,636 1,283,412
Population 13,992 5,025 32,240 60,497Miles of County Roads 912.23 1,779.16 1,547.02 959.61
Highway Fund, FY 2004 per capita & per mile
Hughes Grant Lincoln WagonerGross Production Tax $15 $34 $21 $0Diesel Tax $17 $57 $11 $5Gasoline Tax $61 $235 $41 $18Motor Vehicle Fees $56 $226 $35 $16Federal $52 $0 $0 $1Total $216 $585 $143 $53
Beginning Cash $64 $82 $13 $21
Total per Mile of Road $3,306 $1,653 $2,984 $3,363
Cash Funds (Special Revenue Funds)Generally, funded from a fee or
limited number of feesGenerally, highly restricted as to
use.
e.g. Resale Property Fund – Funded from interest charged for late payment of taxes. Treasurer is to use it for collection of delinquent taxes.
1.85 cents for courthouse improvements, roads, sheriff, and general
Cash Funds, FY 2004
Hughes Grant Lincoln WagonerSheriff Service Fee 41,642 65,708 132,028 167,384 Resale Property 34,379 19,459 115,832 180,753 Co. Clerk Lien 23,583 2,724 11,414 107,191 Assessor Revolving 2,734 13,431 6,304 14,562 Sales Tax - 240,888 1,462,691 -
Sales Tax Notes: None 1.0 cent 1.0 cent Sales taxRural Fire Roads & bridges goes intoEMS Jail, Fire, Fair the Sheriff Senior Citizen General Fund
Econ. Dev.Em. Mgmt.Courthouse Imp.
How to Get More FundingTreasurer & Sheriff actively
involved in collecting delinquent taxes; “Personal Property Tax Sale Warrants”
EMS/Fire/Ambulance mill levy for county-wide ambulance service
Lodging, Use, and Sales TaxIncrease the Assessment
Percentage on Taxable PropertyInvestment policy
How to get more fundingTransfer of Funds if needed
to avoid paying interest on non-payable warrants
Tribal Joint Ventures◦Road and Bridge Projects◦Tribal Government Institute
REAP – Rural Economic Action Plan grants – e.g. OK Water Resources Bd.
CDBG – Community Development Block Grants – OK Dept of Commerce
Circuit Engineering Districts funding page
Ways to Save MoneySharing Resources
◦Equipment ◦Employees
Co-op Purchasing among ◦Departments
Paper; internet service; office supplies Purchasing in quantity – keep good consumable
inventories Blister (individuals wrapped) packs for
medications◦Counties
Pharmacy for Prisoners Medical supplies Joint road projects
Ways to Save MoneyEducation for Employees
◦Safety programs offered by ACCO◦Wellness programs offered by insurance company◦Employment/Management Programs with OSU
Insurance DeductiblesConserve Energy
Turn off computers/lights Energy efficient light bulbs
Labor Force Management◦Full Time vs. Part Time◦Contract for services
Ways to Save Money: Be informedLocal
◦ Communicate with each other Budgets are part of your everyday life
Meet to discuss budgets throughout the year Understand goals for officer; keep the dialog open Don’t assume the largest budget can take the largest cut
◦ Be involved with local economic development◦ Seek input of constituents
Legislative◦ Keep in touch with local legislators◦ Study the impact of pending legislation
State Associations/Government◦ Attend meeting◦ Learn from your counter parts in other counties◦ Utilize technical assistance with SA&I, OTC, OCES’s
County Training Program
ResourcesPublications:http://agecon.okstate.edu/faculty/publications_results.asp?page=1
Fact Sheets:1. Ad Valorem Taxes2. Duties & Responsibilities of Elected County Officials3. Duties & Responsibilities of Non-Elected County
Officials4. …
http://www.rd.okstate.edu/RDPublications.htm#D1.
Abstract of County Government General, Highway, and Special Revenue Funds in OK (Fiscal Year 2008-2009)
2. Summary - County Sales, Use, & Lodging Taxes, FY 09 3. "Oklahoma Ad Valorem Mill Levies, Fiscal Year 2009“
OCES CTP Training – http://agecon.okstate.edu/ctp/Courses, Handbooks, Technical Assistance
Other Sources of InformationOklahoma Tax Commission
◦http://www.oktax.state.ok.us/oktax/ Publications
State Auditor and Inspector◦http://www.sai.state.ok.us/
Audit ReportsCounty Training Program (CTP)
◦http://www.agecon.okstate.edu/ctp/ Budget Process, 2 day class Building Your Budget, 1 day class
CTP, OSU ContactsNotie Lansford, Extension Economist
◦ (405) 744-6555 or notie.lansford@okstate.eduAnn Embree, Local Government Specialist
◦ (405) 744-9838 or ann.embree@okstate.eduJudy Rudin, Communications Specialist
◦ (405) 744-9812 or judy.rudin@okstate.eduSherri Schieffer, Local Government Specialist
◦ (405) 744-9828 or sherri.schieffer@okstate.eduSuzanne Spears, Local Government Specialist
◦ (918) 762-3253 or sspears@hrblock.comGlenda Emerson, Local Government Specialist,
glenda.emerson@okstate.edu Gloria Cook (405) 744-6160, ctp@okstate.edu
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