Transcript County Government Trends & Issues

New County Extension Director Retreat
County Government Trends &
Issues
2:00 – 2:40, Feb. 5, 2015
SU 408, Case Study 1
Notie Lansford, Extension Economist
Issues
• $, Budgets, Funding, Dollars, …
– Jail inmates, road damage,
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Training
CAMA – computer assisted mass appraisal
Open Records Requests & Cost
Sovereign Citizens
Assessment Percentage
Ad Valorem Exemption Reimbursement
Issues, p. 2
• Posting county employee salaries on website
• Allowing commissioners to do work for cities and
schools
• Making sheriff elections non-partisan
• Open Meetings
• Fair Board Elections
Contact us if you need info on proposed legislation
affecting county govt.
Financially, Recognition of “What Is”
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10 Mill Ad Valorem, Max
Constitutional Assessment Percentage Range
2% Sales & Use Tax, Max
Fixed Fuel Taxes & Formulas to Allocate
Fixed Calculations for Gross Production &
Motor Vehicle Taxes
• Defined Fees and Use Thereof
• Defined funding for CED’s, CBRI, etc
Trends in County Govt.
• Move from Prop Tax to Sales Tax
– Heavier dependence by smaller counties
• Move from General Fund to “Cash Funds”
– Proliferation of fees and number of cash funds
• Move from Paper to Digital
– Paying taxes, filing documents, online access, …
• The smaller the county, the tighter the money
– Small pop = small tax base, with exceptions!
Smaller Pop County = Higher Sales Tax
Table 1. County Sales Tax allocation, Statewide and by Population Group, Fiscal Year 2013
Number of Counties
Counties*74
Group I
0 - 10,000
19
Group II
10 - 20,000
16
Group III
20-45,000
22
Group IV*
45-130,000
17
Sales Tax Rate:
General
Cash
Highway
Average of Total ST Rate
0.33 25
0.92 66
0.01 1
1.25
Percentage of Sales Tax Rate:
General
Cash
Highway
21%
78%
0%
41.23%
57.59%
1.18%
28.27%
71.73%
0.00%
6.02%
93.98%
0.00%
13.10%
86.90%
0.00%
29,646
6,051
13,197
32,458
67,859
Average Population
0.62 13
0.87 15
0.02
1
1.51
0.48 5
1.13 13
0
1.62
0.10 3
0.94 22
0
1.03
*All Counties except for Oklahoma, Tulsa, and Cleveland
Orange text represents the number of counties per group utizilizing the separate funds.
0.16 4
0.75 16
0
0.91
County Sales & Lodging Taxes
December 2011
BEAVER
HARPER
WOODS
KAY
GRANT
OTTAWA
CRAIG
OSAGE
ROGERS
WOODWARD
MAYES
MAJOR
PAWNEE
ELLIS
DEWEY
BLAINE
PAYNE
CREEK
LOGAN
ROGER
MILLS
CUSTER
LINCOLN
CANADIAN
WAGONER
OKMUL
GEE
OKLAHOMA
MUSKOGEE
OKFUSKEE
WASHITA
GRADY
GREER
KIOWA
MCCLAIN
COMANCHE
McINTOSH
CLEVELAND
BECKHAM
HASKELL
LATIMER
GARVIN
JACKSON
COAL
TILLMAN
Sales & Use Tax, 75
STEPHENS
COTTON
MURRAY
CARTER
Lodging Tax Counties, 12
ATOKA
PUSHMATAHA
JEFFERSON
LOVE
Sales Tax only, 1
JOHNSTON
BRYAN
CHOCTAW
County Sales Tax Uses
No.
counties
Avg %
Range
General Fund
18
57.46%
7%-64%
Jail
41
80.27%
13%-100%
Fire
55
55.59%
3%-100%
OSU Extension/ 4-H
18
9.66%
0.5%-49.5%
Roads and Bridges
24
55.54%
12%-100%
Free Fair
11
5.37%
1.9%-15%
Sheriff
23
34.18%
1%-100%
Senior Citizen
15
11.19%
1%-100%
Hospital
16
86.67%
40%-100%
Courthouse
18
38.79%
4%-100%
8
19.84%
.5%-55%
10
3.07%
.25%-8%
Ear-marked Use
EMS
Econ Development
Table 3a. County General Fund Average Cash Balance, Revenues, and Total Expenditures, Statewide and by Population
Group, Fiscal Year 2013
Number of Counties
Item
General Fund
Counties* 77
Group I
Group II
Group III
Group IV
0 - 10,000
10 - 20,000
20-45,000
> 45,000
19
16
22
20
(Dollars)
1,998,472
2,072,862
1,416,000
1,384,144
3,069,540
3,531,862
265,228
71,002
31,817
594,439
1,005,285
5,499,633
866,627
78,429
10,388
29,881
798,700
524,024
2,308,049
848,392
74,352
21,762
19,304
546,909
479,330
1,990,049
1,863,740
158,428
51,195
27,190
227,766
728,995
3,057,313
10,045,546
712,868
189,766
48,756
841,754
2,187,166
14,025,856
Total Revenues and Cash Balance
7,498,105
4,380,910
3,406,049
4,441,457
17,095,396
Total Expenditures
5,181,194
1,823,209
1,928,622
2,902,889
13,479,472
End of Year Cash Surplus
2,316,911
2,557,701
1,477,428
1,538,568
3,615,924
49,546
6,051
13,197
32,458
138,742
Beginning Cash Surplus
Revenues:
Ad Valorem
County Clerk Fees
Motor Vehicle Fees
Interest on Investments
Sales Tax Receipts
Other Revenue
Total Revenue
Average Population
Excludes Tulsa, Oklahoma, and Cleveland Counties
Excludes Tulsa, Oklahoma, and Cleveland Counties
Table 3b. County Highway Fund Average Cash Balance, Revenues, and Total Expenditures, Statewide and by Population
Group, Fiscal Year 2013
Number of Counties
Item
Counties* 77
Group I
Group II
Group III
Group IV
0 - 10,000
10 - 20,000
20-45,000
> 45,000
19
16
22
20
(Dollars)
Highway Fund
2,367,663
2,429,153
1,531,924
2,374,661
2,970,141
816,934
405,200
1,120,322
127
1,112,999
50,664
1,011,047
4,517,294
918,546
298,249
880,988
115
908,742
32,058
1,095,136
4,133,833
506,451
311,472
859,380
85
849,867
51,999
748,029
3,327,282
828,457
379,240
1,065,331
108
1,032,573
82,560
851,168
4,239,437
956,115
610,340
1,616,932
194
1,606,017
32,188
1,317,446
6,139,232
Total Revenues and Cash Balance
6,884,957
6,562,986
4,859,207
6,614,099
9,109,373
Total Expenditures
4,567,380
3,861,437
3,336,541
4,473,815
6,325,618
End of Year Cash Surplus
2,317,577
2,701,549
1,522,665
2,140,283
2,783,755
49,546
6,051
13,197
32,458
138,742
Adjusted Cash Balance
Revenues:
Gross Production Tax
Diesel Excise Tax
Gasoline Excies Tax
Special Fuel Tax
Motor Vehicle Tax
Cash Fund Balance Forward
Other Revenue
Total Revenue
Average Population
Cash Funds
• Table 3c (next page)
– Looks more normal
– Where does your county put sales tax?
– Where does your county put use tax?
Table 3c. County Cash Fund Average Cash Balance, Revenues, and Total Expenditures, Statewide and by Population
Group, Fiscal Year 2013
Number of Counties
Item
Counties* 77
Group I
Group II
Group III
Group IV
0 - 10,000
10 - 20,000
20-45,000
> 45,000
19
16
22
20
(Dollars)
Cash Fund
Adjusted Cash Balance
5,293,421
2,386,384
2,978,648
4,742,056
10,513,426
Total Revenue
6,293,986
2,331,996
2,685,981
5,376,961
13,953,008
11,587,407
4,718,381
5,664,629
10,119,017
24,466,433
Total Expenditures
6,033,400
1,805,487
2,545,059
5,408,848
13,527,598
End Year Cash Surplus
5,585,255
2,912,894
3,119,570
4,819,538
10,938,835
49,546
6,051
13,197
32,458
138,742
Total Revenue and Cash Balance
Average Population
Table 1. County Cash Fund Revenue, Average Statewide and by Population Group, Fiscal Year 2013
Number of Counties
Average of all 77 Counties
Group I
0 - 10,000
19
Item
Group III
20-45,000
22
Group IV
> 45,000
20
(Dollars)
Cash Fund:*
Assessor Revolving Fund
County Clerk M echanic Lien
County Clerk Preservation
Treasurer M ortgage Certification Fee
Resale Property
Sheriff Department of Corrections
Sheriff Service Fee
All Others
Population:
6,236
35,045
67,555
10,602
342,730
287,470
314,573
357,527
4,727
30,482
19,282
1,251
29,611
224,356
85,096
184,389
5,426
17,906
20,732
2,503
86,792
208,869
148,721
155,351
7,952
35,578
49,585
6,570
203,718
239,169
373,598
211,917
6,489
52,275
170,639
30,399
985,059
543,366
600,331
680,081
49,546
6,051
13,197
32,943
138,742
*NOTE: The following Cash Funds are a combination of the separately named funds.
Assessor Revolving Fund
Assessor Fund
Assessor H-4
Assessor Hardware
Assessor Revolving
County Assessor
Treasurer Mortgage Certification Fee
County Treasurer Cert. Fee
County Treasurer Certification Fee
Mortgage Tax
Treasurer Mortgage Certificaiton Fee
Treasurer Fund
Mortgage Certification Fee
Treasurer Cash
Sheriff Service Fee
Sheriff Fee Fund
Sheriff Service Fee
Sheriff Service Fee B-4
County Sheriff
Sheriff Cash (Caddo only)
Sheriff Revolving (Logan only)
Group II
10 - 20,000
16
Sheriff Department of Corrections
Sheriff Dept. of Corrections
Sheriff Board of Prisoners
Bd. Of Prisoners
Sheriff Cont. Pris.
Sheriff Prisoner
Resale Property
Resale Property
Resale Voucher
County
County
County
County
County
Clerk
Clerk
Clerk
Clerk
Clerk
Mechanic Lien
F-4
Mech. Lien Fee
Mechanic Lien
Revenue Sources, All County Government Funds, FY 2010
All Other Funds
19%
Ad Valorem
22%
All Other
Highway
14%
Sales Tax
27%
Motor Vehicle
Fees
8%
Fuel Taxes
10%
Statewide
Ad Valorem
Sales Tax
Fuel Taxes
Motor Vehicle Fees
All Other Highway
All Other Funds
FY 2010
242,580,791
287,197,922
112,752,833
84,703,973
152,251,885
207,295,837
Related Publications
• Handbooks - http://agecon.okstate.edu/ctp/handbooks.asp
• Abstract of County Government General, Highway, and
Special Revenue Funds in Oklahoma Fiscal Year 2012-2013
• Comparison of County Finances, F-902
• County Sales, Use, & Lodging Tax Summary Report, FY 2013
• Duties and Responsibilities of Elected County Officials
• Duties and Responsibilities of Non-Elected County Officials
• Tutorials and Videos
• Training Classes Schedule
• County Financial Trend Reports – example Major County
• All the above and more at the County Training Program
website: http://agecon.okstate.edu/ctp
Contact Info
http://agecon.okstate.edu/ctp/