A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1994

Transcription

1 Purdue University Purdue e-pubs Indiana Loca Technica Assistance Program (LTAP) Pubications Indiana Loca Technica Assistance Program (LTAP) A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1994 HERPICC Foow this and additiona works at: Part of the Civi and Environmenta Engineering Commons Recommended Citation HERPICC, "A Summary of Highway Revenues, Expenses, and Distributions: 1987 through 1994" (1995). Indiana Loca Technica Assistance Program (LTAP) Pubications. Paper This document has been made avaiabe through Purdue e-pubs, a service of the Purdue University Libraries. Pease contact epubs@purdue.edu for additiona information.

2 A!iurnDJary or Highway Revenue&pExpen e~p ' and Distribution ~; '987 through r gg4 H-95-2 February 1995 HERPICC Highway Extension and Research Project For Indiana Counties and Cities Highway Extension and Research Project for Indiana Counties and Cities Purdue University 1284 Civi Engineering Buiding West Lafayette, Indiana Teephone: To-Free, Indiana: Fax:

3 A Sumn1arg or Highway Revenues,, Expenses and Di!itrbutians: 1987 through 1994 This report shows the history of receipts, expenses and distributions of revenues that provide funding to a oca goverrunents for highway, road and street work. Since these are the principa source of funds for oca 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 excude those originating through ocay initiated taxes, the cumuative bridge funds and the excess surtax and whee tax. No federa funds are shown, for they are ony avaiabe to counties, cities and towns for specific federa-aid road and street projects or from revenue sharing. This report is divided into three tabes with corresponding graphs. The first tabe shows the distribution of the gas tax revenues to the three major recipients of these funds: (1) The Indiana Department of Transportation (INDOT), (2) the 92 county governments, and (3) the 115 city and over 400 town governments. A Bar Diagram foows this tabe providing a visua depiction of these numbers. The next two tabes show the Motor Vehice Highway Account (MVHA) receipts and administrative expenses. The MVHA is the argest source of state generated revenue for oca roads. The pie chart foowing these tabes depicts the tota distribution of the 1994 MVHA receipts. The ast two pages of this report discuss the formuas used to distribute the gas tax revenues.and present a fow chart depicting these formuas. The cooperation of Mr. Morris Wooden, Auditor of State, and the assistance of Dan Bastin, Settement Deputy, for providing the data used in this report is gratefuy acknowedged. February 1995

4 Summary oi: Di trbution to State. Cauntie. Cte & Town : r 987-r gg4 From!!iHRCi. IH\IHA. LR!!iA. Ii Acceerated # r Motor Fue and #i! Speca Fue Tax Stam Highway Raad Con :IVCtun and mpmvement Fund (SHRCi.IJ Fisca Year 7/87 to 6/88 7/88 to 6/89 7/89to 6/90 7/90 to 6/91 7/91 to 6/92 7/92 to 6/93 7/93 to 6/94 IN DOT $4,331, $27,339, $26,663, $26,731, $26,906, $26,473, $28,198, Matar Vehice Hgbwag Account (/HVHAJ Fisca Year 7/87 to 6/88 7/88 to 6/89 7/89 to 6/90 7/90 to /91to6/92 7/92 to 6/93 7/93 to 6/94 INDOT $202,082, $222,603, $229,811, $226, 112, $225,362, $23 7,600, $250,257, Counties $120,015, $113,123, $137,382, $133,013, $134,615, $141,791, $150,143, Cities and Towns $56,531, $62,737, $64, 773, $62,724, $63,464, $66,836, $70, 763, Tota Distribution $378,629, $418,464, $431,966, $421,850, $423,442, $446,229, $471,164, Loca Road and Street Account {I.RSA} Fisca Year 7/87 to 6/88 7/88 to 6/89 7/89 to 6/90 7/90 to 6/91 7/91 to /92 to 6/93 7/93 to 6194 INDOT $66,632, ~66,458, $68,856, $69,079, $70,516, $72,634, $74,701, Counties $30,676, $30, 792, $31,903, $31,995, $32,886, $33,873, $34,838, Cities and Towns $23,840, $23,582, $24,433, $24,524, $24,809, $25,554, $26,281, Tota Distribution $121,149, $120,833, $125,193, $125,599, $128,212, $132,062, $135,821, IHVH Acceerated I and II (Mmar Fue and Specia Fue Tax] Fisca Year 7/87 to 6/88 7/88 to /89 to 6/90 7/90 to 6/91 7/91to6/92 7/92 to 6/93 7/93 to 6194 INDOT $20,000, $20,000, $20,000, $20,000, $20,000, $20,000, $20,000, Counties $18,653, $18,707, $18,707, $18,704, $18, 704, $18,663, $18,762, Cities and Towns $11,346, $11,292, $11,292, $11,295, $11,295, $11,336, $11,237, Tota Distribution $50,000, $50,000, $50,000, $50,000, $50,000, $50,000, $50,000, Ta:! D trbuton a' IHVH, I.RS, Acceerated I and II,, and SHRC&I Account. Fisca Year 7/87 to 6/88 7/88 to 6/89 7/89 to /90 to 6/9 1 7/91to6/92 7/92 to 6/93 7/93 to 6/94 IND OT $293,046, $336,461, $345,331, $341,924, $342,785, $357' 708, $373, 158, Counties $169,344, $182,623, $187,993, $183,713, $186,207, $194,328, $203,744, Cities and Towns $91,718, $97,612, $100,499, $98,544, $99,568, $103,727, $108,282, Tota Distribution $554, 110, $616,697, $633,823, $624, 182, $628,561, $655,764, $685, 184, HERPICC, February 1995 Source of Data: Auditor of State's Office

5 &rand Tota or Di&tributiOD!i (N111H. LR&. Acceerated I and 11. and!iffrc&i AccounmJ F u n d s R e c e i v e d $ M i 0 n s 0 87/88 88/89 89/90 90/91 Fisca Year. 91/92 92/93 93/94 II INDOT D Counties Cttes & Towns I HERPICC, February 1995 Source of Data: Auditor of State's Office

6 /Homr Vehice Highway Account Receipts The argest generator of state generated highway revenue for oca roads and streets is the MVH account, hence the receipts, expenses and distributions from the accounts are of interest. The receipts for the seven fisca years are shown in the tabe beow. Breacdown ' MH Recepb Fisca Year 7/87 to 6/88 7/88 to 6/89 7/89 to 6/90 7/90 to 6/91 7/91to6/92 7/92 to 6/93 7/93 to6/94 Fue Tax $345,394, $347,022, $356,646, $369,626, $373,009, $387,821, $394,034, Vehice Tax & Fees $125,818, $156,655, $165,976, $150,108, $155,030, $156,550, $167,551, Other $673, $12,325, $11,779, $9,252, $8,023, $10,513, $8, 734, Tota Gross Receipt $471,887, $516,022, $534,403, $528,987, $536,063, $554,885, $570,320, Refunds $21,648, $21,655, $21,963, $30,622, $34,582, $34,287, $35,788, Net Receipts $450,238, $494,647, $512,439, $498,365, $501,480, $520,598, $534,531, Matar Vehice Highway Account Adn1n trative Expen e This tabe shows the Administrative expenses of the Motor Vehice 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. MH Admn tntve &pen e Fisca Year 7/87 to 6/88 7/88 to 6/89 7/89 to 6/90 7/90 to 6/91 7/91to6/92 7/92 to 6/93 7/93 to 6/94 State Poice $38,966, $40,439, $41,235, $42,379, $37,440, $36,107, $37,767, Bur. of Motor Vehices $31,672, $36,107, $42,657, $31,149, $35,443, $29,771, $31,986, Motor Fue Division $2,810, $3,602, $3,697, $3, 792, $3,727, $3,390, $3,420, Traffic Safety $5,885, $6,357, $4,548, $3,116, $3, 197, $2,679, $2,748, Other E"XfensesU 7 $,464,961.44? $168, $412, $286, $372, $288, $444, w /tft-7.. t -' t! < - Tota Expense $?9,829, $86,675, $92,552, $80,724, $80,181, $72,238, $76,368, Tota Adjustments $8,220, $10,492, $12,079, $4,209, $2,144, $2,130, $13,001, Tota Distribution $378,629, $418,464, $431,966, $421,850, $423,442, $446,229, $471, 164, HERPICC, February 1995 Source of Data: Auditor of State's Office

7 Di!itributan or /H1/ff Account Receipt!i Cities & Towns 12.13% State Poice 6.47% Traffic Safety.47% BMV5.48% Counties 25.74% Refunds 6.14% Motor Fue Division.59% Other Expenses.08% INDOT 42.90% HERPICC, February 1995 Source of Data: Auditor of State's Office

8 State Funding Di tributian Formua The revenue for the road and street assistance programs shown on these pages is generated from the state gasoine taxes. This money is then divided into two funds. Seventy-five percent of the revenues is paced in the Motor Vehice Highway Account (MVHA) and twenty-five percent goes into the Highway Road and Street Fund. The Auditor of State administers these accounts and makes aocations from them to the various oca governments around the state. Because of the numerous oca agencies who are vying for this assistance and the compexities invoved, probems do arise when making decisiions about the distribution of these funds. To hep aeviate these probems, the Genera Assemby decided to use formuas for making aocations to counties, cities, and towns. These formuas are based on popuation, motor vehice registrations, and road mieage. (From the HERPICC manua, Administration and Management of Loca Roads and Streets.) The fowchart on the foowing page depicts the formuas used to distribute these funds. Within the chart are references to the specific Indiana Code (IC) citations from which these formuas are derived.

9 D trbutan ai: ia Tax Revenue MOTOR FUEL TAX (gasoine) and SPECIAL FUEL TAX* (dese) MOTORFUEL TAX and SPECIAL FUEL TAX* (gasoine) (diese) MOTOR CARRIER FUEL TAX Distribution First $25 Miion Distribution First $25 Miion Reguar Distribution Reguar Distribution Reguar Distribution (IC ) (IC ) 30 Percent 30 Percent 40 Percent LOCAL UNITS bylrsa Formua $50 Miion x 1 ~0 0 Loca Road & StreetAccount A - 92 County-wide Aocations By County Registration Of Passenger Cars B - Distribution to County-City-Town Units LOCAL UNITS ByMVHA Formua Counties MoreThan 50,000 Popuation 60 % - Popuation "---! 40 %-Mieage Counties Less Than 50,000 Popuation 20 % - Popuation 80 %-Mieage H $50 Mi ian x 1 : State Highway Fund STATE HIGHWAYS I $50 Miion x x!~ County Roads 5%-Equa 65 % - Mieage 30 %-Tota Registration $50 Miion x 1 : x!~ City & Town Streets By Popuation (IC ) (IC ) y 75 Percent 25 Percent MOTOR VEHICLE HIGHWAY ACCOUNT HIGHWAY, ROAD & STREET FUND (IC ) (IC ) J 1 53 Percent 55 Percent t- t--i State Highway Fund I-' 32 Percent County Roads State Highway Fund 45 Percent Loca Road & Street Account 5 %-Equa A - 92 County-wide AUocations 65 % - Mieage By County Registration Of Passenger Cars 30%-Tota Registration B - Distribution to Courtty-City-T own Units Counties MoreThan 50,000 Popuation '-- 15 Percent 60 % - Popuation 40%-Mieage City & Town Streets Counties Less Than By Popuation 50,000 Popuatton 20 %- Popuation 80 %-Mieage r--' (IC ) I 100 Percent State Highway Fund MOTOR CARRIER SURCHARGE TAX Reguar Distribution (IC ) 45.5 Percent 45.5 Percent 9 Percent State Motor Vehice Motor Carrier Highway Highway Reguation Fund Account Fund $19 miion of the Specia Fue Tax is appropriated for the State Poice Budget per Pubic Law 277, Section 4(B), Acts of This distribution is made monthy before other distributions of Specia Tax are made. I