A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1996

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Purdue University Purdue e-pubs ndiana Local Technical Assistance Program (LTAP) Publications ndiana Local Technical Assistance Program (LTAP) 5-1997 A Summary of Highway Revenues, Expenses, and

1 Purdue University Purdue e-pubs ndiana Local Technical Assistance Program (LTAP) Publications ndiana Local Technical Assistance Program (LTAP) A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1996 HERPCC Follow this and additional works at: Part of the Civil and Environmental Engineering Commons Recommended Citation HERPCC, "A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1996" (1997). ndiana Local Technical Assistance Program (LTAP) Publications. Paper This document has been made available through Purdue e-pubs, a service of the Purdue University Libraries. Please contact epubs@purdue.edu for additional information.

2 A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1996 and County Highway Statistics H-97-2 May 1997 HERPCC Highway Extension and Research Project for ndiana Counties and Cities Highway Extension and Research Project for ndiana Counties and Cities Purdue University 1284 Civil Engineering Building West Lafayette, ndiana Telephone: Toll Free, ndiana: Fax:

A Summary of Highway Revenues, Expenses and Distributions: 1987 through 1996 This report shows the history of receipts, expenses and distributions of revenues that provide funding to all local

3 A Summary of Highway Revenues, Expenses and Distributions: 1987 through 1996 This report shows the history of receipts, expenses and distributions of revenues that provide funding to all local governments for highway, road and street work. Since these are the principal source of funds for local road or street construction and maintenance operations, this summary may be used to see the trends in income sources and in the expenses charged to the funds prior to their being distributed to the highway, road and street agencies. Funds shown exclude those originating through locally initiated taxes, the cumulative bridge funds and the excess surtax and wheel tax. No federal funds are shown, for they are only available to counties, cities and towns for specific federal-aid road and street projects or from revenue sharing. This report is divided into three tables with corresponding graphs. The first table shows the distribution of the gas tax revenues to the three major recipients of these funds: (1) The ndiana Department of Transportation (NDOT), (2) the 92 county governments, and (3) the 115 city and over 400 town governments. A Bar Diagram follows this table providing a visual depiction of these numbers. The next two tables show the Motor Vehicle Highway Account (MHVA) receipts and administrative expenses. The MVHA is the largest source of state generated revenue for local roads. The pie chart following these tables depicts the total distribution of the 1994 MVHA receipts. Pages 7 and 8 of this report discuss the formulas used to distribute the gas tax revenues and present a flow chart depicting these formulas. The cooperation of Mr. Morris Wooden, Auditor of State, and the assistance of Dan Bastin, Settlement Deputy, for providing the data used in this report is greatly acknowledged. For your information, we have included the County Highway Statistics, compiled by the ndiana County Highway Engineers' and Supervisors' Association as the final two pages. Revised May

Summary of Distributions to State, Counties, Cities, & Towns: 1987-1997 from SHRC&, MVHA, LRSA, and Accelerated #1 Motor Fuel and #2 Special Fuel Tax State Highway Road Construction and mprovement

4 Summary of Distributions to State, Counties, Cities, & Towns: from SHRC&, MVHA, LRSA, and Accelerated #1 Motor Fuel and #2 Special Fuel Tax State Highway Road Construction and mprovement Fund SHRC& Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91 to 6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 7/95 to 6/96 NDOT $4,331, $26,731, $26,906, $26,473, $28,198, $28,950, $29,350,772,35 Motor Vehicle Highway Account (MVHA)!Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91to6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 7/95 to 6/96 NDOT $202,082, $226,112, $225,362, $237,600, $250,257, $241,867, $270,206, Counties $120,015, $133,013,454.31'. $134,615, $141,791, $150, 143, $144,758, $161,383, Cities and Towns $56,531, $62,724,497.1 s1 $63,464, $66,836, $70, 763, $68,289, $76,094, Total Distribution $378,629, $421,850, $423,442, $446,229, $471, 164, $454,915, ,684, Local Road And Street Account (LRSA) Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91 to 6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 7/95 to 6/96 NDOT $66,632, $69,079, $70,516, $72,634, $74,701, $77,582, $82,170, Counties $30,676, $31,995, $32,886, $33,873, $34,838, $36,283, $44,475,752,51 Cities and Towns $23,840, $24,524, $24,809, $25,554, $26,281, $27,193, $41,653, Total Distribution $121, 149, $125,599, $128,212, $132,062, $135,821, $141,058, $179,400,328.56,': }; MVH Accelerated and (Motor Fuel and Special Fuel Tax)!Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91to6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 7/95 to 6/96 NDOT $20,000, $20,000, $20,000, $20,000, $20,000, $20,000, $20,000, Counties $18,653, $18,704, $18,704, $18,663, $18,762, $18,786, $18,786, Cities and Towns $11,346, $11,295, $11,295, $11,336, $11,237, $11,213, $11,213, Total Distribution $50,000, $50,000, $50,000, $50,000, $50,000, $50,000, $50,000, Total Distribution of MVH, LRS, Accelerated and, and SHRC& Accounts!Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91 to 6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 7/95 to 6/96 NDOT $293,046, $341,924, $342,785, $357,108, $373, 158, $368,400, $401,727, Counties $169,344, $183,713, $186,207, $194,328, $203, 744, $199,828, $235, 746, Cities and Towns $91,718, $98,544, $99,568, $103,727, $108,282, $106,695, $128,960, Total Distribution $554, 110, $624, 182, ,561, $655,764, $685, 184, $674,924, $766,435, HERPCC, May Source of Data: Auditor of State's Office

Grand Total of Distributions MVH, LRS, Accelerated and, and SHRC& Accounts $450,000,000.00 $400,000,000.00 F $350,000,000.00 u n d $300,000,000.00 s R $250,000,000.00 e c e $200,000,000.

5 Grand Total of Distributions MVH, LRS, Accelerated and, and SHRC& Accounts $450,000, $400,000, F $350,000, u n d $300,000, s R $250,000, e c e $200,000, i v e d $150,000, NOOT rncounties o Cities and Towns $100,000, $50,000, $ /88 88/89 89/90 90/91 91/92 g /94 94/95 95/96 Rscal Vear HERPCC, May Source of Data: Auditor of State's Office

Motor Vehicle Highway Account Receipts The largest generator of state generated highway revenue for local roads and streets is the MVH account, hence the receipts, expenses and distributions from the

6 Motor Vehicle Highway Account Receipts The largest generator of state generated highway revenue for local roads and streets is the MVH account, hence the receipts, expenses and distributions from the accounts are of interest. The receipts for the seven fiscal years are shown in the table below. Breakdown of MVH Receipts Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91 to 6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 Fuel Tax $345,394, $369,626, $373,009, $387,821, $394,034, $409, 770, Vehicle Tax & Fees $125,818, $150,108, $155,030, $156,550, $167,551, $171,824, Other $673, $9,252, $8,023, $10,513, $8,734, $10, 152, /95 to 6/96 $437,150, $181,413, $12,345, Total Gross Receipts $471,887, $528,987, $536,063, $554,885, $570,320, $591,747, Refunds $21,648, $30,622, $34,582, $34,287, $35, 788, $37,956, $630' 909, $34,460, Net Receipts $450,238, $501,480, $501,480, $520,598, $534,531, $533, 791, $596,448, Motor Vehicle Highway Account Administrative Expenses This table shows the Administrative expenses of the Motor Vehicle Highway Account. These are monies that are paid from the receipts (shown on the previous page) before funds are distributed to the state highway department, the counties, and the cities and towns. MVH Administrative Expenses Fiscal Year 7/87 to 6/88 7/90 to 6/91 7/91 to 6/92 7/92 to 6/93 7/93 to 6/94 7/94 to 6/95 7/95 to 6/96 State Police $38,966, $42,379, $37,440, $36, 107, $37,767, $38,234, $46,890, Bur. of Motor Vehicles $31,672, $31, 149, $35,443, $29,771, $31,986, $36,164, $28,207, Motor Fuel Division $2,810, $3,792, $3,727, $3,390, $3,420, $3,415, $4,699, Traffic Safety $5,885, $3, 116, $3, 197, $2,679, $2, 748, $4,832, , 164, Other Expenses $464, $286, $372, $288, $44, $608, $573, Total Expense $79,829, $80,724, $80, 181, $72,238, $76,368, $83,255, $86,536, Total Adjustments $8,220, $4,209, $2, 144, $2,130, $13,001, $15,620, $2,228, Total Distribution $378,629, $421,850, $423,442, $446,229, $471, 164, $454,915, $507,684, HERPCC, May Source of Data: Auditor of State's Office

Distribution of MVH Account Receipts Refunds 5.46% 1995-1996 lltotor Fuel Division State Police 0.74% 7.43% Bur.

7 Distribution of MVH Account Receipts Refunds 5.46% lltotor Fuel Division State Police 0.74% 7.43% Bur. of lltotor Vehicles 4.47% Oties and Towns 12.06% NDOT 42.83% 0.98% 0.35% HERPCC, May Source of Data: Auditor of State's Office

8 State Funding Distribution Formulas The revenue for the road and street assistance programs shown on these pages is generated form the state gasoline taxes. This money is then divided into tow funds. Seventy-five percent of the revenues is placed in the Motor Vehicle Highway Account (MVHA) and twenty-five percent goes into the Highway Road and Street Fund. The Auditor of State administers these accounts and makes allocations from them to the various local governments around the state. Because of the numerous local agencies who are vying for his assistance and the complexities involved, problems do arise when making decisions about the distribution of these funds. To help alleviate these problems, the General Assembly decided to use formulas for making allocations to counties, cities, and towns. These formulas are based on population, motor vehicle registrations, and road mileage. (from the HERPCC manual, Administration and Management of Local Roads and Streets.) The flow chart on the following page depicts the formulas used to distribute these funds. Within the chart are references to specific ndiana Code (C) citations from which these formulas derived. 7

Distribution of Gas Tax Revenues MOTOR FUEL TAX and SPECAL FUEL TAX* (gasoline) (diesel) 30-30-40 Distribution First $25 Million (C 6-6-1.1-801.45) 30-30-40 Distribution First $25 Million (C 6-6-2.

9 Distribution of Gas Tax Revenues MOTOR FUEL TAX and SPECAL FUEL TAX* (gasoline) (diesel) Distribution First $25 Million (C ) Distribution First $25 Million (C ) MOTOR FUEL TAX and SPECAL FUEL TAX* (gasoline) (diesel) Regular Distribution Regular Distribution (C ) (C ) MOTOR CARRER FUEL TAX Regular Distribution (C ) l 30 Percent 30 Percent 40 Percent LOCAL UNTS bylrsa Formula LOCAL UNTS bymvha Formula STAB HGHWAYS Percent 25 Percent MOTOR VEHCLE HGHWAY ACCOUNT HGHWAY ROAD & STREET FUND (C ) (C ) J L 100 Percent STAB HGHWAY FUND $50m illion x 2Q_ 100 Local Road & Street Account A - 92 County-wide Allocations By County Registration Of Passenger Cars $50million x ~ 100 State Highway c.. -..i $50million x - x County Roads 5% - Equal 65% - Mileage 30% -Total Registration 53 Percent 55 Percent 1-- State State Highway Highway Fund Fund 32 Percent 45 Percent County Roads Local Road & H 5% - Equal Street Account 65% - Mileage A - 92 County-wide 30% -Total Allocations By County Registration Registration Of Passenger Cars --" MOTOR CARRER SURCHARGE TAX Regular Distribution (C ) _ Percent 45.5 Percent 9 Percent State Motor Vehicle Motor Carrier Highway Highway Regulation Fund Account Fund B - Distribution to County-City-Town Units Counties More Than 50,000 Population 60% - Population 40% - Mileage Counties Less Than 50,000 Population 20% - Population 80% - Mileage $50m1llwn x - x City & Town Street By Population B - Distribution to County-<;ity-Town Units 15 Percent Counties More Than 50,000 Population ~ 60% - Population City & Town Street 40% - Mileage Counties Less Than By Population 50,000 Population 20% - Population 80% - Mileage * $19 million of the Special Fuel Tax is appropriated for the State Police Budget per Public Law 277, Section 4(B), Acts of This Distribution is mad monthly before other distributions of Special Tax are made. 8

County Highway Statistics - 1995 Vehicle R ~glstration County Highway Revenue Count~ Po~ulation Mileage Passenger Total #of Bridges MVHA LRSA Bridge Wheel ADAMS 31,095 691 16,596 26,927 140 1,~10 270

10 County Highway Statistics Vehicle R ~glstration County Highway Revenue Count~ Po~ulation Mileage Passenger Total #of Bridges MVHA LRSA Bridge Wheel ADAMS 31, ,596 26, ,~ ALLEN 300,836 1, , , ,459 1,753 2,878 BARTHOLOMEW 63, ,860 64, , BENTOfl!.9, ,498 10, , BLACKFORD 14, ,226 13, edbne., 38,147 ~22 ', 25,J , , BROWN 14, ,648 14, CAR~OLL 18, ,035 20, , CASS 38, ,375 36, , CLARK 87, , , , CLAY 24, ,418 25, , CLNTON 30, ,056 29,807 '153 "'"1, CRAWFORD 9, ,470 10, DAVESS 27, ,878 25, , DEARBORN 38, ,542 37, , DECATUR 23,645"",,_ '"662 = 13,199.. = 23,469 =" =='"'" 173 1, DEKALB 35, ,815 36, , DELAWARE 119, ,755 98, , ,281 0 DUBOS 36, ,435 36, , ELKHART 156,Huf 1,093: 95, , ,492 1,129 0 FAYETTE 26, ,226 24, FLOYD 64,464 3o3 39,151 56, , FOUNTAN 17, ,705 16, , FRANKLN 19, ,360 19, , FULTON 18, ,043 19, , ,987 ' GBSON ~1, ,974 31,oao GRANT 74, ,468 64, , GREENE 30, , , , HAMLTON 108, , , , ,144 2,695 HAN cock 45,527 66?, 31,276 49, ' "1, HARRSON 29, ,967 32, , HENDRCKS 75,717"'' ,651 80, , HENRY 48, ,164 47, , HOWARD 80, ,112 74, , ,359 HUNTNGTON 35, ,876 33, , JACKSON ' 37, ,896 38, JASPER 24, ,813 27, , JAY 21,51~ ,469 20, , JEFFERSON 29, ,380 26, , JENNNGS 23.sar ,968 23, , JOHNSON 88, ,076 84, , ,126 0 KNOX 39, , , , KOSCUSKO 65,294 1,201 40,510 65, , LAGRANGE 29, ,144 23, , LAKE 475, , , , ,431 0 LAPORTE '1'07,066 1,029''' "... 64,881 94, , HERPCC, May 1997 ndiana County Highway Engineers' and Supervisors' Directory,

County Highway Statistics - 1995 Vehicle R1!

11 County Highway Statistics Vehicle R1!gistratlon County Highway Revenue Count~ Poeulatlon Mileage Passenger Total #of Bridges MVHA LRSA Bridge Wheel LAWRENCE 42, ,384 41, , MADSON 130, , , , MARON 797,159 1, , , ,155 4,490 11,416 MARSHALL 42, ,969 40, , MARTN 10, ,627 10, MAM 36, ,918 34, , MONROE 108, ,254 81, , MONTGOMERY 34, ,299 34, , , MORGAN 55, ,513 57, , NEWTON 13, ,310 14, , NOBLE 37, ,446 37, , OHO 5, ,977 5, ORANGE 18, ,712 17, , OWEN 17, ,189 18, , PARKE 15, ,221 15, , PERRY 19, ,824 17, , PKE 12, ,928 12, , PORTER 128, , , , POSEY 25, ,429 26, , PULASK 12,643 an 7,336 14, , PUTNAM 30, ,467 28, , RANDOLPH 27, ,981 26, , RPLEY 24, ,972 25, , RUSH 18, ,821 17, , SCOTT 20, ,379 20, SHELBY 40, ,212 39, , SPENCER 19, ,576 19, , ST. JOSEPH 247,052 1, , , ,184 1, STARKE 22, ,719 20, , STEUBEN 27, ,587 28,8?2m 48 1, SULLVAN 18, ,621 19, , SWTZERLAND 7, ,859 7, TPPECANOE 130, ,449 98, , ,077 0 TPTON 16, ,902 17, , UNON 6, ,004 7, VANDERBURGH 165, , , , ,670 1,197 VERMLLON 16, ,692 16, WABASH 35, ,668 33, , VGO 106, ,773 87, , WARREN 8, ,755 9, , WARRCK 44, ,898 45, , WASHNGTON 23, ,385 23, , WAYNE 71, ,015 61, , WELLS ' 25, ,465 26, , WHTE 23, ,439 25, , WHTLEY 27, ,942 28, , HERPCC, May 1997 Source of Data: ndiana County Engineers' and Supervisors' Directory,

Local Income Tax Distribution Amounts Final CY 2017 Certified Distributions Certified November 16, 2016

Local Income Tax Distribution Amounts Final CY 2017 Certified Distributions Certified November 16, 2016 ****PLEASE NOTE**** As required by IC 6-3.6-9-5, by October 1 the Budget Agency has certified to the county auditor an updated certification, after the initial estimates were certified on July 31, 2016.