Centra InService 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 ID: 499745
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County Government Funding & Options
Centra In-ServiceMay 10, 2011Notie Lansford, Extension EconomistProgram Leader, County Gov. Training Program, CTPSlide2
ObjectivesIdentify and Describe the “Funds”Discuss Ways to Acquire More Funds
Discuss Some Ways to Use Funds More EffectivelyKnow Enough “to be Dangerous”Identify Additional ResourcesSlide3
Know Your Funds & Options
Know 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 TaxLodging Tax
Sinking Fund for Debt
Others, like County Health Dept., EMS District, Solid Waste Mgmt, County LibrarySlide4
County General Fund Revenue FY 2008-2010Slide5
County Highway Fund Revenue, FY 2008-2010Slide6
County General FundHistorically, the fund paying for most courthouse functionsSlide7Slide8
Avg. FY ’04 Ad Valorem Levy
12.17%Slide9
Sources of RevenueGeneral Fund
1. Ad Valorem Taxes A mill levy on tangible, taxable property.For example:
Fair Cash Value of a Home $ 80,000
Assessment Ratio
X
.12
Assessed Value $ 9,600
less Homestead Exemption
-
1,000
Net Assessed Value $ 8,600
Tax Rate (80 mills)
X
0.080
Tax Due
$
688Slide10
General Fund Sources
2. County Clerk Fees 28 O.S. § 32For 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 § 348.1Slide11
General Fund Sources
4. County Sales, Use, & Lodging TaxesCounty Sales TaxA 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.Slide12
12
County Sales, Use, & Lodging TaxescontinuedCounty Lodging TaxCounties of less than 200,000Maximum 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, LatimerSlide13
County Sales & Lodging Taxes
WOODWARD
ADAIR
ALFALFA
ATOKA
BECKHAM
BLAINE
BRYAN
CANADIAN
CARTER
CHEROKEE
CHOCTAW
CIMARRON
CLEVELAND
COMANCHE
COTTON
CRAIG
CUSTER
DELAWARE
DEWEY
ELLIS
GARFIELD
GRADY
GRANT
GREER
HARMON
HARPER
JACKSON
JEFFERSON
KAY
KIOWA
LATIMER
LOVE
MAYES
MURRAY
MUSKOGEE
NOBLE
NOWATA
OKLAHOMA
OKMUL
GEE
OSAGE
OTTAWA
PAWNEE
PAYNE
PUSHMATAHA
ROGER MILLS
ROGERS
SEQUOYAH
STEPHENS
TILLMAN
TULSA
WAGONER
WASHITA
WOODS
WASHINGTON
MARSHALL
MAJOR
KINGFISHER
BEAVER
TEXAS
LOGAN
CREEK
LINCOLN
OKFUSKEE
McINTOSH
CADDO
MCCLAIN
GARVIN
SEMINOLE
POTTAWATOMIE
HUGHES
PITTSBURG
HASKELL
LE FLORE
COAL
JOHNSTON
PONTOTOC
McCURTAIN
Lodging Tax Counties, 9
Sales & Use Tax,
67
Sales Tax only, 8Slide14
General Fund Sources5. Transfer Payments
From State, To Counties Motor Vehicle License & Registration FeesExcise Tax 68 O.S. 2000 § 2103 - …Annual Registration 47 O.S. 2000 § 1132 - …0.83% - County General FundSlide15
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, 2822-2823Slide16
General Fund Sources6. Reimbursements
District Attorney = County + State Portion The 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 - 215.38The state shall provide for all other expenses through the District Attorneys Council. However, the county pays these expenses and is reimbursed monthly.Slide17
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 - 2-121Slide18
Variation Across the State
Heavy Dependence on Property TaxHeavy Dependence on Sales TaxSales Tax PlacementGeneral Fund and/or Cash FundDiverse Use of Sales Tax100% Hospital or JailSplit 17 Different WaysRoads, Rural Fire, Solid Waste, Fair, General, …S. T. Cash Balance Carried OverSlide19
County Highway (Road) FundSlide20Slide21Slide22Slide23
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.Slide24
1.85 cents for courthouse improvements, roads, sheriff, and generalSlide25
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 serviceLodging, Use, and Sales TaxIncrease the Assessment Percentage on Taxable PropertyInvestment policySlide26
How to get more fundingTransfer of Funds if needed
to avoid paying interest on non-payable warrantsTribal Joint VenturesRoad and Bridge ProjectsTribal Government InstituteREAP – Rural Economic Action Plan grants – e.g. OK Water Resources Bd.CDBG – Community Development Block Grants – OK Dept of CommerceCircuit Engineering Districts funding pageSlide27
Ways to Save MoneySharing Resources
Equipment EmployeesCo-op Purchasing among DepartmentsPaper; internet service; office suppliesPurchasing in quantity – keep good consumable inventoriesBlister (individuals wrapped) packs for medicationsCountiesPharmacy for PrisonersMedical suppliesJoint road projectsSlide28
Ways to Save Money
Education for EmployeesSafety programs offered by ACCOWellness programs offered by insurance companyEmployment/Management Programs with OSUInsurance DeductiblesConserve Energy Turn off computers/lightsEnergy efficient light bulbsLabor Force ManagementFull Time vs. Part TimeContract for servicesSlide29
Ways to Save Money: Be informed
LocalCommunicate with each otherBudgets are part of your everyday lifeMeet to discuss budgets throughout the yearUnderstand goals for officer; keep the dialog openDon’t assume the largest budget can take the largest cutBe involved with local economic developmentSeek input of constituents LegislativeKeep in touch with local legislatorsStudy the impact of pending legislationState Associations/GovernmentAttend meetingLearn from your counter parts in other counties
Utilize technical assistance with SA&I, OTC, OCES’s County Training ProgramSlide30
ResourcesPublications:
http://agecon.okstate.edu/faculty/publications_results.asp?page=1 Fact Sheets: 1. Ad Valorem Taxes
2. Duties & Responsibilities of Elected County Officials
3. Duties & Responsibilities of Non-Elected County Officials
4. …
http://www.rd.okstate.edu/RDPublications.htm#D
1.
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 AssistanceSlide31
Other Sources of Information
Oklahoma Tax Commissionhttp://www.oktax.state.ok.us/oktax/PublicationsState Auditor and Inspectorhttp://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 classSlide32
CTP, OSU Contacts
Notie Lansford, Extension Economist(405) 744-6555 or notie.lansford@okstate.eduAnn Embree, Local Government Specialist(405) 744-9838 or ann.embree@okstate.edu
Judy
Rudin, Communications Specialist
(405) 744-9812 or
judy.rudin@okstate.edu
Sherri Schieffer, Local Government Specialist
(405) 744-9828 or
sherri.schieffer@okstate.edu
Suzanne Spears, Local Government Specialist
(918) 762-3253 or
sspears@hrblock.com
Glenda Emerson, Local Government Specialist,
glenda.emerson@okstate.edu
Gloria Cook
(405)
744-6160,
ctp@okstate.edu