Upload
lekhuong
View
212
Download
0
Embed Size (px)
Citation preview
$40,760 over 2012. 58% of the entire general fund budget goes toward judicial & public safety services. 3% of the budget is spent on grants and 17% on the general legis-lative and executive depart-ments. 2013 Actual vs. Budget The 2013 appropriations ap-proved by the county commis-sioners is $24,723,729. As of 6/30/13, we have spent $12,393,244.88 which is 50.13% of the budget. Please see page 3 for a com-parison of 2012 to 2013. Page 4, is a comparison of budget and actual revenue and expenses. Page 5 gives the reader a view of expendi-tures by department for the first six months of 2007-2013. Pictures are work a thousand words, see graphs on pages 6-10.
Revenue:Revenue:Revenue:Revenue: Compare 2013 to 2012 Revenue received for the first six months of 2013 is $381,243 (3.06%) less than received in 2012. Highlights include additional revenue of $265,030 in sales tax, a decline of $160,812 in interest income, decline of $238,030 in charges for ser-vices, and $292,342 decline in Local Government Funds. 2013 Actual vs. Budget The 2013 revenue budget certified by the Budget Com-missioner is $23,396,182. As of 6/30/13, we have received $12,185,544 which is 52.08% of the budget. A new revenue source, that was not budgeted, is the revenue from the elec-tric aggregation. This brought an additional $115,907 to the general fund.
ExpendituresExpendituresExpendituresExpenditures Compare 2013 to 2012 The county spent $88,828 (.73%) less for the for the first six months of 2013 than in 2012. Highlights include $192,705 less spent on contract ser-vices. Health premium cost were projected to increase 6.3% in 2013 for US employ-ers. Allen County benefited by being a member of a county consortium. Our health insur-ance cost increased 3.9% or
On November 3, 2009, Ohio votes passed Issue 3 to allow casinos in Ohio. Four casinos are now open. Cleveland opened 5/12/13 Toledo opened 5/29/12 Columbus opened 10/8/12 Cincinnati opened 2/2013. Revenue from the casinos go to county governments and
host cities. In addition to the four casi-nos, two racinos opened at racetracks. Columbus Scioto Downs on 6/12 and Cleveland Thistledown Race Track on 4/13. Racino revenue goes to the State of Ohio. Allen County is projected to receive $1,368,930.95 in
2013. All monies will be posted to the capital improvement fund and go towards capital repairs that have been delayed since the budget crisis in 2009. For additional information go to Dept of Taxation website at: www.tax.ohio.gov/government/ casino.aspx
Allen County Courthouse Clock
2 n d Q u a r t e r F i n a n c i a l
I n f o r m a t i o n
C a s i n o R e v e n u e
A L L E N C O U N T Y
Quarterly
Newsletter
08/05/13 Allen County Auditor, Rhonda Eddy-Stienecker
S P E C I A L
P O I N T S O F I N -
T E R E S T :
• 2nd Quarter Financial
reports
• Financial Graphs
• Counties are starting to
see casino revenue
• Did you experience any
storm damage during the
June 29th wind storm?
• Keep Connected
• 2015 Reappraisal
Horseshoe Casino-Cleveland
Have you experienced property Have you experienced property Have you experienced property Have you experienced property
damage due to the storms and flood-damage due to the storms and flood-damage due to the storms and flood-damage due to the storms and flood-
ing this year? ing this year? ing this year? ing this year?
If so, you may be eligible for a
reduction in your real estate tax
bill if your property has been
damaged by fire, flood, ice, or
other means. State law gives
County Auditors the authority to
reduce real estate values for
properties that have been dam-
aged or destroyed. A substantial re-
duction in property value could result
in a reduction in your real estate tax
bill for your property.
Please contact the Auditor’s Office to
file an Application for Valuation Deduc-
tion for Destroyed or Damaged Real
Property or find form on our website.
This form must be returned to our office
as soon as possible as we are not
able to issue refunds for previous
years. Upon receipt of the application,
an appraiser will assess the property.
Any reduction in value is adjusted
quarterly depending on when the
damage occurred. The reduction in
value will be in place until the proper-
ty has been restored to its prior con-
dition.
Visit our website for additional infor-
mation.
www.allencountyohauditor.com/destr
oyedProperty.
look at land sales to set land
prices, they review our neigh-
borhood boundaries for any
changes. Then they look at
home sales. These factors
establish the market value
for homes in Allen County.
Once the values are estab-
lished, letters will be sent to
all homeowners listing their
It is now time to start work-
ing on the 2015 reappraisal.
Allen County has over 54,000
parcels that must be re-
viewed which takes two years
to complete. During the pro-
cess, the appraisers will visit
the properties to verify we
have correct information on
our property cards. They will
new values. We will hold
informal hearings and multi-
ple public announcements to
educate the public on the
process. Please visit our web-
site for a greater understand-
ing of the appraisal process.
We even have a video online.
Allencountyohioaudi-
tor.com/appraisal
Click on the Auditor Business
button to understand taxes,
licenses, unclaimed funds,
and much more.
Click on the Financial State-
ments button to view all finan-
cial statements. You can find
monthly expense and revenue
reports for all county funds.
You can also find quarterly
newsletters, sales tax reports
and audits.
While you are visiting our site,
please complete our survey.
We want to know how we are
doing. Let us know if you are
happy with the service you
receive and the overall web-
site. Give us your opinion. Give us your opinion. Give us your opinion. Give us your opinion.
You can also find us on Face-
book. We post items relating
to our office and the county
multiple times a week.
Have you ever wondered how Have you ever wondered how Have you ever wondered how Have you ever wondered how
we calculate your taxes?we calculate your taxes?we calculate your taxes?we calculate your taxes?
Do you want to know how your Do you want to know how your Do you want to know how your Do you want to know how your
taxes dollars are being spent? taxes dollars are being spent? taxes dollars are being spent? taxes dollars are being spent?
Are you sure you are getting Are you sure you are getting Are you sure you are getting Are you sure you are getting
every tax deduction possible?every tax deduction possible?every tax deduction possible?every tax deduction possible?
How do I get a vendors license?How do I get a vendors license?How do I get a vendors license?How do I get a vendors license?
You can find this and much
more on our website. Go to
allencountyohauditor.com
S T O R M D A M A G E
2 0 1 5 r e a p p r a i s a l
P a g e 2
K e e p c o n n e c t e d
“We want
to know
how we are
doing. Give
us your
opinion”
N e w s l e t t e r T i t l e
Actual Actual Variance 2013 Percent
2013 2012 compared to 2012 Variance
Revenues:
County sales tax $7,453,431 $7,188,401 265,030 3.69%
Property taxes 1,430,500 1,402,279 28,221 2.01%
Interest 91,523 252,335 (160,812) -63.73%
Charges for services 1,725,483 1,963,513 (238,030) -12.12%
Licenses 4,166 4,007 159 3.97%
Fines, forfeitues, and court cost 54,988 57,841 (2,853) -4.93%
Local government fund 442,503 734,845 (292,342) -39.78%
Intergovernmental 295,149 381,476 (86,327) -22.63%
Rent 345,448 246,440 99,007 40.18%
Miscellaneous and reimbursements 234,294 227,591 6,703 2.95%
Total General Fund revenue $12,077,485 $12,458,729 (381,243) -3.06%
Expenditures:
Salaries and benefits 8,562,706 8,520,382 42,324 0.50%
Materials and supplies 694,601 605,825 88,776 14.65%
Contracts and services 2,783,471 2,976,176 (192,705) -6.47%
Equipment 16,101 38,295 (22,194) -57.96%
Miscellaneous 15,661 20,691 (5,029) -24.31%
Total expenditures 12,072,541 12,161,369 (88,828) -0.73%
Excess of revenues over expenditures 4,944 297,360 (292,415) -98.34%
Other financing sources:
Sale of Fixed Assets 8,058 0 8,058 0.00%
Transfer in 100,000 100,000 0 0.00%
Advance in 0 0.00%
Total other financing sources 108,058 100,000 8,058 8.06%
Other financing uses:
Transfer out 214,265 306,317 (92,052) -30.05%
Advance out 106,439 100,000 6,439 6.44%
Total other financing uses 320,704 406,317 (85,613) -10.35%
Excess of revenues and other financing sources
over expenditures and other financing uses (207,701) (8,957) (198,744) 2218.90%
Beginning fund balance, Jan.1, 2013 & 2012 3,958,194 3,614,358 343,836 9.51%
Ending fund balance, June 30, 2013 & 2012 3,750,493 3,605,402 145,091 4.02%
Outstanding encumbrances (2,419,180) (2,341,491) (77,689) 3.32%
Unencumbered fund bal, June 30, 2013 & 2012 $1,331,313 $1,263,911 $67,402 5.33%
This is an unaudited financial statement.
Statement of Revenue and Expenses
General Fund
For the Six Month Period Ended June 30, 2013 and 2012
Annual Total
Budgeted Receipt for % Received
Revenues 2013 To Date
Revenues:
County sales tax 14,400,000 $7,453,431 51.76%
Property taxes 2,507,000 1,430,500 57.06%
Interest 300,000 91,523 30.51%
Charges for services 3,452,967 1,725,483 49.97%
Licenses 6,030 4,166 69.09%
Fines, forfeitues, and court cost 120,000 54,988 45.82%
Local government fund 857,758 443,503 51.70%
Intergovernmental 717,600 294,149 40.99%
Rent 613,300 345,448 56.33%
Miscellaneous 171,027 234,294 136.99%
Sale of Fixed Assets 500 8,058 1611.65%
Transfers In 200,000 100,000 50.00%
Advance In 50,000 0 0.00%
Total General Fund Revenues $23,396,182 $12,185,544 52.08%
Annual Total
Budgeted Expenditures % Spent
Appropriations To Date
Expenditures and budgeted appropriations
Salaries and benefits $17,119,154 8,572,114 50.07%
Materials and supplies 1,372,174 1,187,535 86.54%
Contracts and services 5,544,016 4,445,442 80.18%
Equipment 57,489 50,678 88.15%
Miscellaneous 27,900 15,661 56.13%
Transfers out 479,556 434,556 90.62%
Advances out 123,439 106,439 86.23%
Total expenditures $24,723,729 $14,812,425 59.91%
Appropriations include prior year carryover plus current year appropriations.
BUDGET VS. ACTUAL
For the Six Month Period Ended June 30, 2013
For the Six Month Period Ended June 30, 2013
2013 GENERAL FUND REVENUE
BUDGET VS ACUTAL
2013 GENERAL FUND EXPENSES
2
2013 2012 2011 2010 2009 2008 2007
General Legislative & Executive
Commissioners 178,758 171,672 163,950 173,799 190,116 233,056 220,755
Building & Grounds 1,037,925 1,026,676 1,133,432 1,091,346 1,272,616 1,427,699 1,322,540
Allen County Law Library 0 0 0 0 12,286 12,416 12,936
Auditor - Accounting 129,282 145,101 149,098 146,791 149,610 201,347 195,309
Auditor - Personal Property 0 0 0 5,992 12,851 12,914
Auditor - Informational Technology 167,930 215,091 132,116 116,534 173,819 258,263 233,743
Treasurer 110,002 111,166 104,894 101,220 104,356 109,024 111,406
Bureau of Inspection 28,323 6,000 896 218 27,000 1,511 48,594
Board of Elections - General 235,915 229,611 184,107 203,888 188,020 228,851 204,115
Board of Elections - Election Day Exp 71,349 86,922 111,713 105,242 53,999 99,837 45,397
Recorder - General 135,678 117,497 120,022 104,722 111,059 127,341 121,485
Recorder - Microfilm 0 15,875 16,674 15,910 13,213 30,424 29,225
Total General Legislative & Executive 2,095,161 2,125,612 2,116,900 2,059,670 2,302,086 2,742,619 2,558,819
Judicial & Public Safety
Clerk of Courts 205,213 216,909 231,553 218,522 216,441 263,635 256,587
Common Pleas Court 183,760 175,556 187,548 182,553 186,751 209,307 199,309
Coroner 75,222 100,111 66,033 71,467 77,097 100,511 78,550
Court of Appeals 0 27,724 30,985 29,092 30,497 31,584 34,158
Domestic Relations Court 145,949 150,318 135,733 142,639 138,966 121,147 140,247
Indigent Defense Attorney Fees 247,944 250,034 269,399 399,316 427,841 393,112 384,923
Juvenile Court 785,495 818,656 815,002 790,377 773,555 902,353 862,759
Juvenile Detention Center 488,895 463,908 473,452 480,746 504,836 587,883 550,662
Municipal Court 77,180 75,889 75,445 76,998 89,575 113,613 116,397
Probate Court 148,878 137,925 150,561 146,764 142,879 156,293 148,218
Prosecutor 515,721 510,103 574,778 541,056 546,209 602,351 514,643
Public Defender 96,821 96,128 75,130 0 0 0 0
Sheriff's Office 2,515,891 2,495,100 2,567,315 2,629,751 2,546,528 2,834,937 2,800,273
Sheriff's - Jail Operation 1,704,089 1,690,618 1,679,546 1,695,300 1,636,788 1,568,723 1,650,157
Total Judicial & Public Safety 7,191,060 7,208,980 7,332,482 7,404,581 7,317,963 7,885,448 7,736,883
Health & Public Works
Other Health 83,588 116,564 139,615 93,305 76,983 77,383 55,739
Tax Map Office / Ditches 65,723 67,164 61,322 59,984 63,519 86,817 103,961
Tuberculosis Care 1,711 1,210 2,159 2,590 2,063 2,136 2,449
Total Health & Public Works 151,022 184,938 203,095 155,879 142,565 166,336 175,310
Human Services
Job & Family Services Mandate 200,265 244,574 321,851 250,371 274,570 273,003 260,145
Veterans Assistance 80,645 83,473 80,141 75,847 109,091 103,743 77,847
Veterans Services 125,782 155,582 127,856 124,442 115,441 109,847 99,145
Total Human Services 406,692 483,629 529,848 450,659 499,102 486,592 437,137
Grants & Recreation
Agricultural Society 2,800 2,800 2,800 3,500 3,500 30,000 0
Agriculture - Farm Land Expense 493 0 5,618 0 0 0
Airport Authority 49,464 49,481 37,348 30,000 0 63,855 63,855
Allen County Citizens Review Board 2,325 0 0 0 0
Apiar Inspection 611 0 467 714 1,286
Civic Center Operating Grant 0 24,537 0 0 0
Community Connections 0 0 0 31,013 31,019
Co-Operative Extension 27,500 25,000 25,000 0 0 200,531 200,531
Crime Victim Services 5,400 27,000 0 0 0 34,583 34,583
Museum 112,131 110,976 115,356 115,911 122,680 145,609 165,280
Other Health Grant 0 0 0 0 37,963
Phase II SW Coordinator 11,800 11,800 11,800 11,802 11,335 10,335 11,752
Regional Planning 83,643 77,622 79,141 81,266 75,931 76,250 80,827
Regional Transit Authority 0 0 0 56,250 56,250
Sex Offender Risk 0 0 8,334 0 20,000
Soil Conservation 24,000 24,000 24,000 24,000 40,000 126,000 126,000
Stormwater Coordinator 68,250 44,000 44,000 25,000 53,000 49,000 49,000
Total Grants 384,988 373,171 342,382 321,634 315,246 824,139 878,345
Other
Fringe Benefits (All G/F Employees) 1,320,661 1,119,944 1,385,719 1,368,186 1,478,437 1,521,022 1,481,914
Insurance 605,210 809,211 690,955 706,651 739,327 680,098 629,521
Miscellaneous 118,012 100,458 87,095 63,097 102,421 163,084 110,842
Transfers & Advances Out 120,439 161,743 505,161 458,089 161,000 265,000 17,967
Total Other 2,164,323 2,191,357 2,668,931 2,596,023 2,481,185 2,629,204 2,240,244
Total General Fund Expenditures 12,393,245 12,567,686 13,193,638 12,988,446 13,058,146 14,734,339 14,026,738
Schedule of Expenditures By Department
General Fund
For the Six Month Period Ended June 30, 2013 to 2007
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
2005 2006 2007 2008 2009 2010 2011 2012 2013
Revenues vs. ExpendituresRevenues Expenditures
Data represents first 6 months for each year
1,000,000
3,000,000
5,000,000
7,000,000
9,000,000
11,000,000
13,000,000
15,000,000
17,000,000
19,000,000
21,000,000
23,000,000
25,000,000
27,000,000
29,000,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Revenue vs. Expenditures2003-2012 Represents 12/31/xx actual
2013 represents 6/30/13 actual
Revenue
Expenses
County sales tax
61%Property taxes
12%
Charges for services
14%
Local government fund
4%
Intergovernmental
2%Interest
1%
Rent
3%
Other
2%
Transf/Adv
1%
2013 Revenue Sources
County sales tax
52%
Property taxes
10%
Charges for services
12%
Local government fund
7%
Intergovernmental
3%Interest
8%
Rent
3%
Other
5%
2008 Revenue Sources
Salaries and benefits
69%Materials and supplies
6%
Contracts and services
22%
Equipment / Misc
0%
Transfer/Adv out
3%
2013 Expenditures
Salaries and benefits
64%
Materials and supplies
5%
Contracts and services
26%
Equipment / Misc
1%
Transfer/Adv out
4%
2008 Expenditures
General Legislative &
Executive
17%
Judicial & Public Safety
58%
Health & Public Works
1%
Human Services
2%
Grants &
Recreation
3% Other
19%
Expenditures by Department
as of 6/30/2013
General Legislative &
Executive
19%
Judicial & Public Safety
53%
Health & Public Works
1%
Human Services
3%
Grants & Recreation
6%
Other
18%
Expenditures by Department
as of 6/30/2008
2000000
3000000
4000000
5000000
6000000
7000000
8000000
2005 2006 2007 2008 2009 2010 2011 2012 2013
Sales Tax Revenue
(first 6 six months each year)
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2005 2006 2007 2008 2009 2010 2011 2012 2013
INTEREST INCOME
(for first 6 months of each year)