Partnering with $takeholders – the county government stakeholders

Notie Lansford, Extension EconomistProgram Leader, County Training Program (CTP)

May 19, 2011

What are county officers interested in?

$ MONEY Short-term:

Health Insurance / Benefits Workers Comp. Jails Salaries Liability Fuel and Vehicles Gravel, steel, & other road and bridge materials

Long-term: Retirement

So, if Money and Budgets are a Central Theme, How do We Partner with Them?

Products & Programs: County Gov. Financial Trends Report Abstract of County Gov. … Funds Summary – County Sales, Use, & Lodging Taxes County Sales Tax fact sheet County Use Tax fact sheet Lodging Tax fact sheet Mill Levy Report Ad Valorem Levies fact sheet

So, if Money and Budgets are a Central Theme, How do We Partner with Them?

Products & Programs: County Gov. Financial Trends Report Projection of Sales Tax Receipts Projection of Use Tax Receipts County Jail Construction & Operation Cash Flow

Analysis Debt Repayment Scenario Analysis County Government DVD Excise Board training workshop

Highlight Two Programs

1. County Financial Trends Reports

2. County Officer & Deputy Certification Program through CTP

County Financial Trends Reports

Details on Your County Government 7 Figures 8 Tables – 12 Years of Rev & Exp Executive Summary 18 pages + appendices General Fund, Road Fund, Sales Tax, … Power Point presentation to match if you like

presented by you, your area specialist, or me. Many counties have used these to educate

county officials & the public

LeFlore County report excerpts

From executive summary:Summary and Conclusions General Fund revenues rose 43.35 % between fiscal years

1998 and 2010. At the same time, prices (inflation) increased 29.42% (as measured by the GDP implicit price deflator).

General Fund expenditures rose 56.34%. General Fund property tax revenues rose 48.51% over the

period. Ad valorem revenues made up 62.64% of General Fund revenues in fiscal year 2010.

General Fund revenues from “all other sources” increased 34.75% over the study period.

County Officer & Deputy Certification Program through CTP

Certificates for Educational Achievement for all 8 County Offices

From 4 courses – 42 hours for sheriffs To 3 certification levels – 196 hours for

treasurers From foundational, general courses like “County

Budget Process,” “Purchasing Procedures,” and “Managing Personnel”

To specific courses like “Investments & Collateral” and “Land Records”

44 short-courses total

Outcomes

County Commissioner pushing county government in the local schools – DVD.

County Treasurer saying she used Cash Flow Management tools to make an extra $38,000 interest income for the county.

County commissioners adopted a use tax. Commissioners refuse to fund extension

office despite having $300,000 carry-over.

Partnering with $takeholders

Build relationships. Offer programs and materials, especially at

key times. Attend commissioner meetings.

Let the CTP group know how we can help.

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 suzanne.spears@okstate.edu Glenda Emerson, Local Government Specialist,

glenda.emerson@okstate.edu Gloria Cook (405) 744-6160, ctp@okstate.edu

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 Information

Oklahoma Tax Commission http://www.oktax.state.ok.us/oktax/

Publications State Auditor and Inspector

http://www.sai.state.ok.us/ Audit Reports

County Training Program (CTP) http://www.agecon.okstate.edu/ctp/

Budget Process, 2 day class Building Your Budget, 1 day class

See May 10, 2011 Centra recording for more detail on county finances.