tween 2008 to 2013.

Comparing first quarter reve-

nue for a 10 year period, 2003

to 2013 shows an overall gain

of $367,820 or 5.39%.

General Fund ExpensesGeneral Fund ExpensesGeneral Fund ExpensesGeneral Fund Expenses

The total 2013 budgeted gen-

eral fund expenditures ap-

proved by the County Commis-

sioners equal $24,723,729 In

2013, the first quarter general

fund expenditures equaled

$9,808,584 which is 4.39%

less spent or encumbered

than 1st quarter 2012.

Salaries and benefits in-

creased $18,182 (.40%) over

2012. (con’t on page 2)

General Fund RevenueGeneral Fund RevenueGeneral Fund RevenueGeneral Fund Revenue

The total 2013 budgeted gen-

eral fund revenue equals

$23,296,182. The end of the

first quarter shows 30.9% of

revenue budgeted has been

received.

First quarter revenue received

in 2013 is $26,766 (.38%)

higher than first quarter 2012.

The increase in sales tax reve-

nue has helped Allen County

due to the reduced revenue in

other areas . The first quarter

2013 revenue is 5.23% higher

than the same period in 2012.

Currently Sales tax is 57% of

the entire general fund reve-

nue. Property taxes are 20%

Falling interest rates have

continued to hurt interest

income. In 2007, during the

first quarter interest income

was $781,258 compared to

1st quarter 2013 of $54,510.

Declining state reimburse-

ments have also had an ongo-

ing negative impact on county

funds with a loss of 57% be-

The Board of Commissioner’s

directed the Allen County Dog

Warden step up dog tag li-

cense enforcement in May.

This was in reaction to the

increase number of dog bite

calls the Dog Warden received.

Per the Ohio Revised Code, the

board of commissioners are

responsible for dog control

and oversee the dog warden

operations. The county auditor

is responsible for selling tags.

These departments work

closely together to make it as

easy as possible for dog own-

ers to purchase tags.

The increased enforcement

netted an additional 1,418

tags sold. Dog tags cost

$18.00. A penalty of $18.00

is added for delinquent tags.

The Dog Warden will continue

enforcement throughout

2013.

K e y F i n a n c i a l H i g h l i g h t s

S P E C I A L

P O I N T S O F

I N T E R E S T :

• 1st quarter finan-

cial information

• 1,418 dog tags

sold since May

2013.

• All properties sold

at Auditor Sale

• Decisions made

by the Board of

Revision

• 2012 Update,

values decreased

2.12% in Allen

County

I N S I D E T H I S

I S S U E :

Board of Revision 2

2012 Update 2

Congratulations Corner 3

Auditor Sales 3

1st Quarter Financial Report

4

Budget vs. Actual 5

Departmental Expenses 6

D o g T a g s

R H O N D A E D D Y - S T I E N E C K E R

A L L E N C O U N T Y A U D I T O R

Auditor News

05/23/2013 1st Quarter 2013

Allen County Clock

Taxpayers may petition the

Board of Revision (BOR) to

review their Real Property

Valuation (both residential

and commercial). The Ohio

Department of Taxation pro-

vides that the Complaint

against Valuation must be

filed with the County Auditor

between January 1 and

March 31. After the Board

reviews these petitions the

Taxpayer could receive an

offer of settlement letter

regarding the value of the

property. Or the Board may

schedule a formal hearing to

further review the property

value.

NOTICE

Tax Compliance Services is a

company that has sent a

mass mailing to property

owners in Allen County. The

company is urging property

owners to let them file a BOR

on their behalf in order to

lower property values, the company then charges 50%

of any savings. Please be

aware that property owners

can file the BOR themselves

at NO cost. The owners would

then receive 100% of the

savings. Please note that Tax

Compliance Services used

last year's values rather than

the updated values for this

year (which generally are less).

Contact our office If you have any questions regarding

the BOR process.

variables that influence the

market value of a property

other than comparable sales.

These variables include

amongst others, interest

rates, cost of land acquisi-

tion, construction and materi-

al costs. On the third year

update, between the six-year

reappraisal cycle, the values

are established based on a

comparable sales evaluation.

County Auditors across the

state are mandated by the

Department of Taxation to

conduct a comprehensive

county-wide reappraisal of

real estate properties every

six years to establish proper-

ty values for tax purposes. A

uniform approach produces a

fair estimate of what the

property would sell for on the

open market. There are many

Allen County completed the

2012 update which was reflect-

ed in calendar year 2013.

Overall, values decreased

2.17%. Agricultural values in-

creased (due to changes in

CAUV soil types), while resi-

dential, industrial, and com-

mercial properties decreased.

Table on last page represent

changes in values.

B o a r d o f R e v i s i o n H e a r i n g s

2 0 1 2 R e a l E s t a t e U p d a t e

P a g e 2 A u d i t o r N e w s

The Met on Main St.

Allen County Farm Land

P a g e 3 A u d i t o r N e w s

Office, Jail, Juvenile Court and

Juvenile Detention Center.

The total Judicial and Public

Safety departments make up

61.2% or $3,910,426 of the

entire funds spent during the

first quarter. These depart-

ments include all the Courts

and Public Safety departments.

The General Legislative &

All other levels of expenditures

decreased compared to 2012.

Actual dollars spent were

$6,384,400 or 25.8% of dol-

lars budgeted.

One of the most important

local services is law enforce-

ment. Allen County spent $2.9

million or 46.51% of the first

quarter budget on the Sheriff’s

E xecu t i v e depa r tmen ts

(including utilities) spent

16.2% of the first quarter

budget.

Comparing first quarter ex-

penditures for a 10 year peri-

od, 2003 to 2013 shows in-

crease spending of $550,983

or 9.45%.

See pages 4-6 for additional

information.

5713.012). The law requires

the County Auditor to involve a

qualified project manager in

each county-wide reappraisal

or triennial update . A quali-

fied project manager must

take a 30 hour course, pass

an exam and complete at least

7 hours of continuing educa-

tion in the next two years.

The areas covered include:

Concepts and principles of

mass appraisal, Methods of

data collection and data man-

agement, Assessment sales-

ratio study including various

measures of central tendency,

Traditional approaches of

property valuation, including

the cost approach, the sales

comparison approach, and the

income approach, Methods

and systems for model build-

ing and model calibration.

Congratulations go to Jane

Wright and Teresa Hunsaker in

the Allen County Auditor’s Of-

fice, Real Estate Department.

The are now certified Qualified Qualified Qualified Qualified

Project Managers Project Managers Project Managers Project Managers after com-

pleting a course with the Ohio

Ad Valorem School.

This was in response to a new

law passed by the State Legis-

latures that require the use of

a Qualified Project Manager in

County Appraisals. (ORC

K e y F i n a n c i a l H i g h l i g h t s

C O N G R A T U L A T I O N S C O R N E R

“Comparing 1st

quarter revenue

and expenditures

from 2003 to 2013… revenue

increased 5.39%

and expenditures

increased 9.45%

A u d i t o r S a l e s

The Auditor’s Office held an

Auditor Sale to auction 26 tax

delinquent properties on May

1st. Over 150 people attended

the sale. Some serious buyers,

others curious about the pro-

cess.

Seven of the 26 parcels includ-

ed a residential home. The

remaining 19 were va-

cant lots. The highest bid

was $39,000 for a home

at 423 S. Woodlawn. The

lowest bid was $25.00

for a vacant lot on S. Cen-

tral Ave.

The purchasers were

required to pay $300

down on the day of the sale

and the remainder paid with-

in 30 days. It is also the

purchasers responsible to

transfer the property.

The total proceeds for the

sale equaled $118,875.00

Another sale will be held by

the end of the year. Auditor Sale on Courthouse Steps

Page 4Page 4Page 4Page 4 Auditor NewsAuditor NewsAuditor NewsAuditor News

Acutal Acutal Acutal Acutal Acutal Acutal Acutal Acutal Variance 2013Variance 2013Variance 2013Variance 2013 PercentPercentPercentPercent

2013201320132013 2012201220122012 compared to 2012compared to 2012compared to 2012compared to 2012 VarianceVarianceVarianceVariance

Revenues:Revenues:Revenues:Revenues:

County sales tax 4,055,277 3,853,872 201,405 5.23%

Property taxes 1,429,690 1,402,279 27,411 1.95%

Interest 54,510 87,104 (32,594) -37.42%

Charges for services 1,051,996 1,020,804 31,192 3.06%

Licenses 1,656 1,603 54 3.34%

Fines, forfeitues, and court cost 20,474 28,071 (7,597) -27.06%

Local government fund 202,591 339,415 (136,824) -40.31%

Intergovernmental 49,423 132,717 (83,294) -62.76%

Rent 158,465 128,377 30,088 23.44%

Miscellaneous and reimbursements 62,959 66,034 (3,075) -4.66%

Total General Fund revenue 7,087,041 7,060,275 26,766 0.38%

Expenditures:Expenditures:Expenditures:Expenditures:

Salaries and benefits 4,618,545 4,600,363 18,182 0.40%

Materials and supplies 274,002 332,615 (58,614) -17.62%

Contracts and services 1,284,952 1,499,379 (214,428) -14.30%

Equipment 5,257 23,999 (18,742) -78.10%

Miscellaneous 1,512 11,577 (10,065) -86.94%

Total expenditures 6,184,268 6,467,934 (283,667) -4.39%

Excess of revenues over expendituresExcess of revenues over expendituresExcess of revenues over expendituresExcess of revenues over expenditures 902,774 592,341 310,433 52.41%

Other financing sources (uses):Other financing sources (uses):Other financing sources (uses):Other financing sources (uses):

Sale of Capital Asset - - - 0.00%

Transfer in 100,000 100,000 - 0.00%

Transfer out (100,132) (164,915) 64,783 -39.28%

Advance in - - - 0.00%

Advance out (100,000) (100,000) - 0.00%

Total other financing sources (uses) (100,132) (164,915) 64,783 55.93%

Excess of revenues and other financing sources

over expenditures and other financing uses 802,642 427,426 375,216 87.79%

Beginning fund balance, Jan.1, 2013 & 2012 3,958,194 3,614,358 343,836 9.51%

Ending fund balance, March 31, 2013 & 2012 4,760,836 4,041,784 719,052 17.79%

Outstanding encumbrances (3,424,184) (3,192,191) (231,993) -7.27%

Unencumbered fund bal, March 31, 2013 & 2012 1,336,652 849,593 487,059 57.33%

This is an unaudited financial statement.

Statement of Revenue and ExpensesStatement of Revenue and ExpensesStatement of Revenue and ExpensesStatement of Revenue and Expenses

General FundGeneral FundGeneral FundGeneral Fund

For the Three Month Period Ended March 31, 2013 and 2012For the Three Month Period Ended March 31, 2013 and 2012For the Three Month Period Ended March 31, 2013 and 2012For the Three Month Period Ended March 31, 2013 and 2012

Page 5Page 5Page 5Page 5 Auditor NewsAuditor NewsAuditor NewsAuditor News

AnnualAnnualAnnualAnnual TotalTotalTotalTotal

BudgetedBudgetedBudgetedBudgeted Receipt forReceipt forReceipt forReceipt for VarianceVarianceVarianceVariance % Received% Received% Received% Received

RevenuesRevenuesRevenuesRevenues 2013201320132013 To DateTo DateTo DateTo Date

Revenues:Revenues:Revenues:Revenues:

County sales tax 14,400,000 4,055,277 10,344,723 28.2%

Property taxes 2,507,000 1,429,690 1,077,310 57.0%

Interest 300,000 54,510 245,490 18.2%

Charges for services 3,452,967 1,051,996 2,400,971 30.5%

Licenses 6,030 1,656 4,374 27.5%

Fines, forfeitues, and court cost 120,000 20,474 99,526 17.1%

Local government fund 857,756 202,591 655,165 23.6%

Intergovernmental 717,602 49,423 668,179 6.9%

Rent 613,300 158,465 454,835 25.8%

Miscellaneous and reimbursements 171,027 62,959 108,068 36.8%

Sale of fixed assets 500 0 500 0.0%

Transfer In 100,000 100,000 0 100.0%

Advance In 50,000 50,000 0.0%

Total General Fund revenuesTotal General Fund revenuesTotal General Fund revenuesTotal General Fund revenues $23,296,182 $7,187,041 $16,109,141 30.9%

AnnualAnnualAnnualAnnual TotalTotalTotalTotal VarianceVarianceVarianceVariance

BudgetedBudgetedBudgetedBudgeted ExpendituresExpendituresExpendituresExpenditures FavorableFavorableFavorableFavorable % Spent% Spent% Spent% Spent

AppropriationsAppropriationsAppropriationsAppropriations (Unfavorable)(Unfavorable)(Unfavorable)(Unfavorable) To DateTo DateTo DateTo Date

Expenditures and budgeted appropriationsExpenditures and budgeted appropriationsExpenditures and budgeted appropriationsExpenditures and budgeted appropriations

Salaries and benefits $17,119,154 $4,618,944 $12,500,210 27.0%

Materials and supplies 1,342,204 1,169,644 172,560 87.1%

Contracts and services 5,583,326 3,453,138 2,130,189 61.8%

Equipment 56,989 44,790 12,199 78.6%

Miscellaneous 25,500 1,512 23,988 5.9%

Transfers out 479,556 420,556 59,000 87.7%

Advances Out 117,000 100,000 17,000 85.5%

Total expendituresTotal expendituresTotal expendituresTotal expenditures $24,723,729 $9,808,584 $14,915,145 39.7%

Appropriations include prior year carryover plus current year appropriations.Appropriations include prior year carryover plus current year appropriations.Appropriations include prior year carryover plus current year appropriations.Appropriations include prior year carryover plus current year appropriations.

2013 GENERAL FUND REVENUE 2013 GENERAL FUND REVENUE 2013 GENERAL FUND REVENUE 2013 GENERAL FUND REVENUE

BUDGET VS ACUTAL BUDGET VS ACUTAL BUDGET VS ACUTAL BUDGET VS ACUTAL

For the Three Month Period Ended March 31, 2013For the Three Month Period Ended March 31, 2013For the Three Month Period Ended March 31, 2013For the Three Month Period Ended March 31, 2013

2013 GENERAL FUND EXPENSES2013 GENERAL FUND EXPENSES2013 GENERAL FUND EXPENSES2013 GENERAL FUND EXPENSES

BUDGET VS. ACTUALBUDGET VS. ACTUALBUDGET VS. ACTUALBUDGET VS. ACTUAL

For the Three Month Period Ended March 31, 2013For the Three Month Period Ended March 31, 2013For the Three Month Period Ended March 31, 2013For the Three Month Period Ended March 31, 2013

Page 6Page 6Page 6Page 6 Auditor NewsAuditor NewsAuditor NewsAuditor News

% of '13 2013 2012 2011 2010 2009 2008 2007

General Legislative & ExecutiveGeneral Legislative & ExecutiveGeneral Legislative & ExecutiveGeneral Legislative & Executive Budget

Commissioners 1.5% 98,272 96,562 102,312 98,844 97,190 111,550 109,461

Building & Grounds 8.0% 509,972 546,556 556,475 668,614 656,264 743,956 740,081

Allen County Law Library 0.0% - - - 5,960 5,704 6,753

Auditor - Accounting 1.0% 64,303 77,118 79,211 84,366 68,640 94,788 91,928

Auditor - Personal Property 0.0% - - - 2,996 6,056 6,264

Information Technology Center 1.4% 90,472 163,054 83,975 88,727 107,701 171,904 154,836

Treasurer 0.8% 53,320 62,796 50,283 49,499 54,384 56,170 53,008

Bureau of Inspection 0.2% 13,698 - - 218 - 1,511 25,558

Board of Elections - General 2.0% 127,670 148,666 112,314 99,229 88,617 117,503 94,290

Board of Elections - Election Day Exp 0.0% 760 82,991 1,679 1,667 1,463 98,837 1,337

Recorder - General 1.0% 64,600 63,600 64,509 56,283 53,354 57,920 55,223

Recorder - Microfilm 0.1% 8,689 8,316 9,239 8,457 5,871 14,255 13,631

Total General Legislative & Executive 16.2% 1,031,756 1,249,660 1,059,996 1,155,904 1,142,440 1,480,154 1,352,370

Courts & Public SafetyCourts & Public SafetyCourts & Public SafetyCourts & Public Safety

Children's Services Attorney 0.0% - - - - - 11,372

Clerk of Courts 1.7% 110,296 118,801 124,848 116,300 106,601 126,048 119,631

Common Pleas Court 1.5% 95,521 98,258 101,524 97,891 92,459 98,234 93,517

Coroner 0.5% 34,958 56,325 31,372 39,413 37,049 52,094 28,263

Court of Appeals 0.0% - 27,724 - 29,092 30,497 31,584 34,158

Domestic Relations Court 1.3% 79,840 82,225 80,689 77,475 62,997 56,602 66,744

Indigent Defense Attorney Fees 1.9% 120,292 147,508 136,680 207,622 195,758 170,803 207,691

Juvenile Court 6.4% 406,019 451,049 432,442 441,658 388,540 432,826 417,288

Juvenile Detention Center 4.0% 254,766 257,539 258,446 261,013 261,796 273,888 257,243

Municipal Court 0.5% 34,362 40,599 38,091 41,301 40,748 54,152 54,577

Probate Court 1.3% 80,354 73,694 82,266 76,920 70,549 76,002 71,058

Prosecutor 5.2% 332,498 316,304 321,522 310,460 294,912 306,832 262,619

Public Defender 0.8% 52,931 53,198 29,524 - - - -

Sheriff's - Jail Operation 14.2% 907,353 920,928 905,415 876,754 782,899 751,673 789,437

Sheriff's Office 21.9% 1,401,235 1,380,125 1,426,002 1,415,798 1,267,932 1,380,145 1,363,989

Total Judicial & Public Safety 61.2% 3,910,426 4,024,276 3,968,818 3,991,698 3,632,737 3,810,884 3,777,587

Health & Public WorksHealth & Public WorksHealth & Public WorksHealth & Public Works

Ditches - - - - 216 -

Tax Map Office 0.6% 35,495 36,408 33,831 32,803 32,127 39,929 38,803

Tuberculosis Care 0.0% 1,125 775 1,748 1,588 1,040 686 1,301

Other Health 0.6% 37,813 53,581 67,953 25,070 38,305 20,785 12,381

Total Health 1.2% 74,432 90,764 103,531 59,461 71,472 61,616 52,485

Human ServicesHuman ServicesHuman ServicesHuman Services

Veterans Assistance 0.7% 41,973 42,640 43,538 35,993 60,201 51,713 39,031

Veterans Services 1.0% 60,710 79,899 65,104 59,883 45,265 41,142 44,339

Job & Family Services Mandate 0.0% 140,798 214,568 - 137,285 182,002 173,430

Total Human Services 1.6% 102,684 263,337 323,210 95,876 242,750 274,857 256,800

Grants & Recreation Grants & Recreation Grants & Recreation Grants & Recreation

Allen County Citizens Review Board 2,325 - - - -

Agricultural Society 0.0% 2,800 2,800 2,800 3,500 - 30,000 -

Airport Authority 0.5% 32,976 32,987 18,674 15,000 - 21,285 21,285

Apiar Inspection 0.0% - - - - - - -

Civic Center Operating Grant 0.0% - - - 24,537 - - -

Community Connections 0.0% - - - - - 10,338 10,360

Crime Victim Services/CASA Grant 0.1% 5,085 14,850 - - - 11,528 23,055

Extension Office 0.4% 27,500 25,000 25,000 - - 66,844 66,844

Farm Land Expense 0.0% - - - 401 - - -

Museum 1.0% 60,991 59,932 62,673 65,900 62,307 69,474 82,407

Regional Planning Commission 1.3% 83,643 77,622 79,141 81,266 75,931 76,250 80,827

Regional Transit Authority 0.0% - - - - - 18,750 -

Sex Offender Risk Reduction 0.0% - - - - 4,167 - 6,667

Soil Conservation 0.4% 24,000 24,000 24,000 24,000 - 126,000 63,000

Stormwater Coordinator 0.8% 48,250 44,000 44,000 25,000 53,000 49,000 24,500

Stormwater Coordinator- Phase II 0.2% 11,800 11,800 11,800 11,802 11,335 - -

Total Grants 4.7% 297,046 292,991 270,414 251,406 206,740 479,468 378,944

OTHEROTHEROTHEROTHER

Miscellaneous 1.5% 97,552 115,430 82,736 52,389 75,020 130,644 50,250

Fringe Benefits (Only General Fund) 10.4% 666,298 555,843 695,385 617,417 690,889 628,437 622,023

Insurance 0.1% 4,073 16,431 16,835 425 43,448 1,050 19,007

Transfers & Advances Out 3.1% 200,132 124,117 423,996 458,089

Total Other 15.2% 968,056 811,822 1,218,951 1,128,320 809,357 760,131 691,280

Total General Fund ExpendituresTotal General Fund ExpendituresTotal General Fund ExpendituresTotal General Fund Expenditures 100.0% 6,384,4006,384,4006,384,4006,384,400 6,732,8496,732,8496,732,8496,732,849 6,944,9206,944,9206,944,9206,944,920 6,682,6656,682,6656,682,6656,682,665 6,105,4966,105,4966,105,4966,105,496 6,867,1106,867,1106,867,1106,867,110 6,509,4656,509,4656,509,4656,509,465

Schedule of Expenditures By DepartmentSchedule of Expenditures By DepartmentSchedule of Expenditures By DepartmentSchedule of Expenditures By Department

General FundGeneral FundGeneral FundGeneral Fund

For the Three Month Period Ended March 31, 2013 - 2007For the Three Month Period Ended March 31, 2013 - 2007For the Three Month Period Ended March 31, 2013 - 2007For the Three Month Period Ended March 31, 2013 - 2007

301 N. Main St.

PO Box 1243

Lima, OH 45802

Phone: 419-228-3700 x8794

Fax: 419-222-2543

E-mail: allenauditor@allencountyohio.com

I am pleased to provide you with our 1st quarter 2013 Newsletter. This newsletter is designed to present a more reader friendly financial report as well as other important information. Information in this report is drawn from our financial reports. It has not been audited. I hope this publication will provide you with interesting information on Allen County. Rhonda Eddy-Stienecker

VISIT US AT

ALLENCOUNTYOHAUDITOR.COM