A Report on County Road Program Finance

Transcription

1 Transportation Kentucky Transportation Center Research Report University of Kentucky Year 1998 A Report on County Road Program Finance Patsy Anderson University of Kentucky Kris Koehler University of Kentucky This paper is posted at UKnowledge. researchreports/1348

2 Research Report KTC-98-8 A REPORT ON COUNTY ROAD PROGRAM FINANCE (Fiscal Year ) By Patsy Anderson Associate Director-Technology Exchange And Kris Koehler Research Analyst Kentucky Transportation Center College of Engineering University of Kentucky Lexington, KY or (in Ky.) Paul Toussaint, Director The contents of this report reflect the views of the authors, who are responsible for the facts and accuracy of the data presented herein. The contents do not necessarily reflect the official views or policies of the University of Kentucky, the Kentucky Transportation Cabinet, or the Federal Highway Administration. Apri11998

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4 Technical Report Documentation Page 1. Report No. 2. Government Accession No. 3. Recipient's Catalog No. KTC Title and Subtitle 5. Report Date A Report on County Road Program Finance in Kentucky April Performing Organization Code 7. Author(s) 8. Performing Organization Report Patsy Anderson, Associate Director- Technology Exchange No. Kris Koehler, Research Analyst KTC Performing Organization Name and Address 10. Work Unit No. (TRAIS) Kentucky Transportation Center University of Kentucky CE/KTC Building 11. Contract or Grant No. Lexington, KY Sponsoring Agency Name and Address 13. Type of Report and Period Kentucky Transportation Cabinet Covered State Office Building Final Frankfort, KY Sponsoring Agency Code 15. Supplementary Notes Prepared in cooperation with the Federal Highway Administration, U.S. Department of Transportation. Study Title: 16. Abstract This report reflects the findings of a study of county road finance in Kentucky. Statistics contained in the report were derived from financial statements submitted by the counties to the Kentucky Department of Local Government. 17. Key Words 18. Distribution Statement county government, finance, local roads, Unlimited, with approval of the Kentucky rural roads Transportation Cabinet 19. Security Classif. (of this report) 20. Security (.;lassif. (of this page) 21. No. of Pages 22. Price Unclassified Unclassified Form DOT (8-72) Reproduction of completed page authorized --

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6 TABLE OF CONTENTS BACKGROUND AND INTRODUCTION... 1 METHODOLOGY... 3 FINDINGS... 4 Sources of revenue... 7 Road fund... 7 Local government economic assistance fund Source of fund and allocation formulas Eligible expenditure categories Explanation of expenditure categories COMPARISONS CHARTS AND MAPS I. County Road Expenditures... 4 II. Road Fund Revenues Ill. Road Fund Expenditures IV. LGEA Revenues V. LGEA Expenditures Map of counties receiving forest fund... 8 Map of counties receiving LGEA funding TABLES I. Summary of County Road Revenues... 5 II. Summary of County Road Expenditures... 6 Ill. Summary of Road Fund Revenues/Expenditures IV. Summary of LGEA Fund Revenues/Expenditures APPENDICES APPENDIX I. County Statistics Listed Alphabetically APPENDIX II. Total Revenues and Expenditures for Roads by County APPENDIX II. Road Fund Revenues by County APPENDIX II. Road Fund Expenditures by County APPENDIX II. LGEA Revenues by County APPENDIX II. LGEA Road and Transportation Expenditures by County APPENDIX II. Road Revenues/Expenditures other than from Road Fund/LGEA Fund G. County Mileages and Populations H. Total Revenues and Expenditures by County APPENDIX II. Chart of accounts- county and municipal accounting

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8 BACKGROUND AND INTRODUCTION The Kentucky Transportation Center is a primarily non-academic department of the College of Engineering at the University of Kentucky that conducts transportation research and, through its Technology Exchange Unit, provides opportunities for the transportation community to receive up-todate information on applications of new and existing technologies for maintaining safe, efficient transportation systems. In 1991, the Center completed a study of county road finance in order to better understand the working environment of those local government officials who are responsible for maintaining locally maintained off-system roads. This initial study report proved useful to many groups, including the General Assembly and the Transportation Cabinet. The Center updated the study for 1993 and again for The Kentucky Transportation Cabinet, Department of Highways, has provided funding for the Center to again update the report using statistics from the financial statements submitted by the counties to the Kentucky Department of Local Government. This report reflects the findings of this latest study. This study is based on 118 of the Commonwealth's 120 counties, with statistics from Fayette and Jefferson Counties being omitted. Those two counties, because of their urban designation, are not required to submit expenditure statements to the Department of Local Government and do not keep information in a form compatible with this reporting system. By law, the county judge/executive is responsible for operating a county road program. The General Assembly has established four requirements for a county road program: (1) identify and enumerate all county roads; (2) adopt all county roads by local ordinance; (3) employ a road engineer or a county supervisor certified by the Kentucky Department of Highways; and (4) by fiscal court action, formulate a total road program including priorities and specific work orders.' According to the 1990 U.S. Census Bureau information, 3,685,296 people live in Kentucky, 1,774,971 in rural areas and 1,910,325 in cities. There are 432 cities and incorporated places in Kentucky, with Louisville being the largest with 269,063 residents. There are 225 communities that have less than 1,000 inhabitants. 'KRS , and

9 According to the Federal Highway Administration, our nation has 3,919,450 miles of roadways, with 73, 151f (or two percent) of those miles located in Kentucky. Nationwide, 79 percent of roadways are in rural areas, while in Kentucky 86 percent is considered rural. Of the nation's 1, 744,756 county-maintained roadways, 39,260 are the responsibility of Kentucky counties. This figure represents 54 percent of total Kentucky mileage.' Nationwide, $90,191 billion is expended for highways; of that amount, $67,615 billion (60 percent) is spent by states and $34,891 billion is spent by local governments.' Reporting methods revised in 1991 required Kentucky counties to submit quarterly expenditure statements to the Kentucky Department of Local Government, Division of County and Municipal Accounting. The statistics that follow in this report were excerpted from the reports for fiscal year for 118 counties. A comparison chart for the two fiscal years appears on page 16. Again, Fayette and Jefferson Counties have been excluded since they are urban areas and overall statistics from those counties confuse the picture when looking at rural county road departments. This report is concerned only with those funds under the direct administration of the county. In addition to county road aid, the Kentucky Transportation Cabinet, either through the Secretary's Office or the Department of Rural and Municipal Aid at times may assist the counties with funding for individual projects on county roads. This funding is administered by the State and therefore is not part of this study. Additionally, the Department of Rural and Municipal Aid withholds three percent of county road aid from counties participating in a cooperative program whereby participating counties can apply for assistance when special needs arise. 'Taken from Highway Statistics published by U.S. Department of Transportation. Federal Highway Administration. 1996, Pub. No. FHWA-PL 'Ibid 2

10 METHODOLOGY To update our study, Center staff met with officials from the Division of County and Municipal Accounting of the Kentucky Department of Local Government. After an explanation of county reporting requirements, our staff copied the June 30, 1997, year end financial statements from the 118 counties that are part of this study. We were provided with a Chart of Accounts that listed major fund codes, detailed revenue accounts, and expenditure categories by function. These statistics were then entered into an Excel file for sorting and analyzing. Staff from the Department of Local Government continued to serve as our advisors. Our report reflects the mileage provided to us by the Department of Rural and Municipal Aid (Appendix 1). All statistics available to us were entered into our spreadsheet. Certain expenditure subcategories cannot be compared because of different interpretations at the county level. For example, not all counties break down materials by type such as asphalt, gravel, sand, etc., but give an overall expense for "materials." Likewise, we were unable to explain all miscellaneous revenues. In several instances, transfers in and out of the road fund inflated both revenues and expenditures, resulting in a distorted picture. Not all counties' summary statements balanced to the actual revenue and expenditure breakdowns. Reasons for the discrepancies given to us by the Department of Local Government usually entailed a difference between the County Treasurer's report and the County Financial Officer's report. SUMMARY OF FINDINGS Counties had $210.8 million available revenue for road expenses in and carried forward a balance of $39.5 million. These revenues came from the road fund, LGEA fund, and other county funds. Table I gives a detailed breakdown of these revenues. Table II summarizes county road expenditures. In Kentucky, county governments (excluding Fayette and Jefferson) are spending $164 million to provide 35, miles of local roads to their 2.8 million citizens, an annual per capita expense of $ The largest portion of roadway funds, $64.9 million, is spent on roadway materials. 3

11 General government expenses (includes county judge/executive salaries and fiscal court salaries) charged to the road fund totaled $t.8 million or 1.29 percent of the total road fund. Chart I below shows the percentages expended to each category for all road expenses. Tables I and II on the following two pages give itemized amounts lor revenues and expenditures. Chart 1- County Road Expenditures: $143 Million General Government 1.29% Materials & Supplies 40.63% Sala(tes & Wages 30.62% Other Expenditures 5.44% Debt Service 7_37% Contracted Services 10.34% 4

12 Table 1-Summary of County Road Revenues for all Counties* Road Fund Revenues Cash Balance Transfer In/Out (Net) Interest National Forest State Grants Truck License Distribution Drivers License Refund County Road Aid Municipal Aid Miscellaneous Borrowed Money Total Road Fund Revenues $30,604, $20,755, $1,856, $475, $2,655, $18,330, $283, $70,245, $1,813, $17,433, $10,283, $17 4, 736, LGEA Revenues Cash Balance/Surplus Interest Coal Production Coal Impact Mineral Tax Miscellaneous Total LGEA Revenues Other Revenues Total Revenues Available for County Roads $8,957, $351, $16,054, $2,387, $9,311, ($1,057,246.81) $36,005, $12, $210,755, A county-by-county tabulation appears in the Appendix as Appendix I.B. and

13 Table II-Summary of County Road Expenditures for all Counties* Road Fund lgeafund Total General Government County Judge's Office $312, Fiscal Court $537, Other $991, Total $1,841, Salaries Road Supervisor $3,047, Road Crew $29,833, $88, Fringe Benefits $10,913, Total $43,882, Materials & Supplies Road Materials $20,346, $6,801, Asphalt $14,033, Crushed Rock $6,307, Concrete $197, General Construction Materials $2,000, Salt $228, Fuel, Petroleum Products $3,558, Machinery & Equipment $2,546, Other $8,899, Total $64,919, Other Expenditures Equipment Maintenance $1,535, Capital Equipment $3,261, $540, Other Capital $2,978, Debt Service $10,549, Total $18,865, Contracted Services Road Maintenance $167, Road Construction $7,361, Bridge Construction $3,245, Engineering Services $208, Other Contracted Services $3,810, $658, Total $15,452, Miscellaneous Expenditures Utilities $808, Miscellaneous $5,364, $789, Total $6,962, Transportation Expenditures Airport $67, Mass Transit $9, Total $77, Other Expenditures $11,976, Total County Road Expenditures $163,977, A county-by-county tabulation appears in the Appendix as Appendix I. C. and I.E. 6

14 SOURCES OF REVENUE Two major categories of funds are available for maintaining local roads and streets: the county road fund and the Local Government Economic Assistance Fund. An explanation of each fund follows: Road Fund County Road Aid represents the largest contribution to the road fund. The County Road Aid Program was established by the 1936 General Assembly to help counties meet their responsibilities for constructing and maintaining county roads and bridges. In 1980, the Kentucky General Assembly provided for the distribution of funds directly to county governments. Prior to 1980, the Transportation Cabinet administered funds. The Program is currently funded by a fixed rate of 18.3 percent of the annual revenues generated by state taxes on gasoline and other motor fuels. In fiscal year , this amounted to $70,245,364 (county only) compared to the original appropriation of $2,000,000 annually in The Kentucky Department of Local Government is responsible for allocating the County Road Aid funds to the individual counties in accordance with the formula prescribed in KRS and KRS The formula has been revised several times, with a gradual increase in the rural nature of the data used in the formula. In 1964, the General Assembly adopted the present "fifths" formula, which is also used to apportion Rural Secondary funds. The present formula apportions the County Road Aid funds as follows: One-fifth equally, one-fifth on the basis of rural population, one-fifth on the basis of rural public road mileage, and two-fifths on the basis of rural area. The definition of rural as used in the statute means the rural population, rural mileage, and rural area outside of cities, towns, and urban areas having a population of 2,500 or more as shown by the most recent decennial census of the United States. The Transportation Cabinet compiles and coordinates the rural data used in the formula. Rural population and rural area for each county is obtained from Bureau of the Census publications and computer files. Contrary to a prevalent misconception, county-maintained road mileage alone is not the basis for the mileage used in the formula. All rural public road mileage is used, regardless of which governmental agency is responsible for maintaining it. Two methods are used for County Road Aid allocations. The first is direct distribution of funds based on motor fuel tax revenues for the preceding month. The second involves a cooperative agreement between counties and the Department of Rural and Municipal Aid. The projected 80 percent of yearly 7

15 motor fuel revenues, less 3 percent, is available at the beginning of the fiscal year and distributed once material price contracts for the year are submitted by participating counties. The 3 percent held in reserve is pooled and applied for in emergency situations. The remaining 20 percent of motor fuel allocations are made available to counties throughout the year. National Forest fund is defined by KRS and originates from federal monies paid to the state treasurer in those states having national forests within their boundaries. In turn, these funds are distributed to counties containing the forests. The funds are apportioned by the size of the reserve in the respective county. The county must then put half the receipts in the road fund, and the other half in a fund for its public schools. Counties receiving national forest monies are shown on the map below: 1m Revenues From National Foraat Truck License Distribution is defined by KRS and represents 30 percent of all revenue raised by taxes under sections (3)-(14) of KRS Each year, these funds are distributed equally among the 120 counties. Driver's license refund is defined by KRS , which states "from each 'renewal or original' issuance of a two-year operator's license, 25 cents goes to the State Transportation Cabinet road fund to be used specifically for 'expanding the state driver education program'. Another 25 cents is refunded to the county where issued for 'county road purposes'." From each four-year license renewed or issued, 50 cents is refunded to each of the above-mentioned funds. State grants do not seem to be defined by statute. They include budget accounts coded by 4500s (Appendix II), such as flood damage reimbursement, federal flood control receipts, road energy recovery fund, miscellaneous payments, special state fund (bridge fund, federal reimbursement/refunds, strip mine permits, etc.). 8

16 Cash Balance/Surplus/Interest includes all interest earned through the year from CDs and investments; as well as monies not expended and carried forward from the previous year. Transfers in/out (net) represents the account used to transfer monies from one fund to another. In this column, funds were transferred in as well as out; the difference between the amounts is posted to the road fund. Otherrevenues are those coded to the 4700 series of the Chart of Accounts (see Appendix II) which are described as miscellaneous. They include refunds/reimbursements, sale of surplus equipment and property, excess road materials, borrowed money, and anything else that could not be categorized in the standard revenue codes. A detailed breakdown of revenues and expenditures from the road fund appear in Table Ill on page 11. Charts II and Ill on the following page show road fund revenues and expenditures by percentages for

17 Chart II Road Fund Revenues: $173.7 Million Borrowed Money 5.89% Cash Balance Surplus + Interest 18.58% Miscellaneous 9.98% Transfer (Net) 11.88% Municipal Road Aid 1.04% 1.52% Truck License Distribution 10.49% County Road Aid 40.20% Chart Ill Road Fund Expenditures: $143 Million Contracted Services 10.34% Miscellaneous 4.32% Debt Service 7.37% Salaries & Wages 30.62% Other Expenditures 5.44% Materials & Supplies 40.63% 10

18 Table Ill-Summary of Road Fund Revenues/Expenditures* Road Fund Revenues Cash Balance Transfer In/Out (Net) Interest National Forest State Grants Truck License Distribution Drivers License Refund County Road Aid Municipal Aid Miscellaneous Borrowed Money Total Road Fund Revenues $30,604, $20,755, $1,856, $475, $2,655, $18,330, $283, $70,245, $1,813, $17,433, $10,283, $174,736, Road Fund Expenditures General Government Salaries & Wages Materials & Supplies Other Expenditures Contracted Services Miscellaneous Total Road Fund Expenditures Available Surplus $1,841, $43,794, $58,117, $18,324, $14,793, $6,173, $143,044, $31,691, A county-by-county tabulation appears in the Appendix as Appendix I. B. and I. C. 11

19 Local Government Economic Assistance Fund (LGEAFl The Local Government Economic Assistance Fund was established by the 1980 General Assembly to return a portion of the coal and mineral severance tax revenue to eligible local governments. The Division of County and Municipal Accounting within the Department of Local Government is responsible for the allocation of these funds to eligible local governments. The LGEA Fund provides funds to local governments to improve the environment for new industry and to improve the quality of life for the residents. Counties receiving LGEA funds are shown on the map below... Coal Production Revenues [M] Coal Impact Ravanuea Coal Production/Impact Revenues Source of Fund and Allocation Formulas The LGEAF is derived from coal severance taxes and mineral severance taxes. One half of the excess of the coal severance and processing taxes collected in excess of $15.8 million is transferred from the general fund into the LGEA fund. By statute, the minimum amount to be transferred is 12 percent of the total severance and processing taxes collected. One-half of the taxes collected annually on the sale and processing of minerals, exclusive of coal, also is transferred to LGEAF. Sixty percent of the coal severance tax is allocated among coal producing counties based on tax collected in each county; 30 percent is allocated to each coal producing county based on per capita income, ton-miles of resource roads, and population. The remaining ten percent is allocated to coal impact counties, those non-coal producing counties that have at least.25 percent of the total coal ton miles hauled over public roads within their counties' respective boundaries. Distribution is based on geographic area, ton-miles of coal haul roads, and per capita income in inverse order. Mineral severance and processing tax is distributed on the basis of tax collected on minerals severed. Ten percent of the coal and mineral funds allocated to each county is divided among the cities within the county based on the ratio that the population of each incorporated area bears to the total population of all the incorporated areas within the county. 12

20 Eligible Expenditure Categories Coal producing counties and cities must allocate 30 percent of the coal tax portion of LGEAF to maintaining local public highways over which substantial amounts of coal have been transported. The remaining 70 percent may be spent for public safety, environmental protection, public transportation, health, recreation, libraries, social services, administration, industrial and economic development, and vocational education. Coal impact counties and cities must allocate 100 percent of their LGEAF proceeds to public transportation, streets, and roads. The mineral tax portion of LGEAF may be spent on any of the above categories. Table IV, on page14, shows total LGEAF revenues and expenditures. The chart below shows total LGEA revenues by source. In addition to road expenses, LGEA funds were used to finance airports ($67,952) and mass transportation ($9,869). Chart IV- LGEAF Revenues: $35.7 Million Miscellaneous 2.77% Mineral Tax 24.43% LGEA Cash Balance+ Interest 24.42% Coal Impact 6.26% Coal Production 42.12% i3

21 Table IV- Summary of LGEA Fund Revenues/Expenditures* LGEA Revenues Cash Balance/Surplus Interest Coal Production Coal Impact Mineral Tax Miscellaneous Total LGEA Revenues $8,957, $351, $16,054, $2,387, $9,311, ($1,057,246.81) $36,005, LGEA Expenditures Road Expenditures Materials Salaries Equipment Contracted Services Other Total LGEA Road Expenditures $6,801, $88, $540, $658, $789, $8,878, Transportation Expenditures Airport Mass Transit Total Transportation Expenditures Total LGEA Expenditures for Roads/Transportation $67, $9, $77, $8,956, A county-by-county tabulation appears in the Appendix as Appendix I.D. and I.E. 14

22 The LGEA Other shown in Chart V (9 percent), consists of net transfers to the LGEA Fund, and any miscellaneous LGEA receipts coded to the 4700 series of the Chart of Accounts (see Appendix II). Chart V- LGEAF Transportation Expenditures: $8.8 Million Mass Transit Other 8.81% Airport 0.76% LGEA Road Materials 75.95% Conlract Services 7.35% Equ'1pment 6.03% Salaries 0.99% Explanation of Expenditure Categories Included in the tables are expenditures by county for general government, salaries, materials, contract services, equipment maintenance, capital equipment, other capital, and debt service. These categories correspond to the expenditure codes provided to county governments by the Division of County and Municipal Accounting. A copy of the expenditure codes is attached as Appendix II. All figures were transferred from actual expenditure statements of each county. Some provide a more detailed breakdown of each category than others do. The subcategories, particularly.under materials and contract services, do not present a true picture of expenditures for each item because not all counties break out individual subcategories. 15

23 COMPARISONS Listed below are several comparisons between the County Road Finance report based on the , and the financial statements used in this report %increase/decrease Total Expenditures for County Road $142,619,481 $136,593, % Road Fund Revenues $150,514,479 $159,365, % Road Fund Expenditures $132,021,865 $129,742, % LGEA Revenues $39,224,400 $29,931, % LGEA Expenditures $10,705,807 $9,005, % Average Cost Per Mile $3,925 $3, % %increase/decrease Total Expenditures for County Road $136,593,984 $163,977, % Road Fund Revenues $159,365,972 $174,736, % Road Fund Expenditures $129,742,771 $143,044, % LGEA Revenues $29,931,564 $36,005, % LGEA Expenditures $9,005,507 $8,956, % Average Cost Per Mile $3,777 $4, % *Includes expenditures for public transportation and airports. 16

24 Appendices

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26 Appendix I County Road Statistics Listed by County

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28 TOTAL TOTAL REVENUES- REVENUES EXPENDITURES EXPENDITURES $951, $924, $26, $1,748, $1,438, $309, $1,265, $675, $590, $837, $618, $219, $1,822, $1,819, $3, $1,899, $1,604, $294, $1,984, $1,210, $774, $1,692, $1,830, ($138,652.82) $869, $656, $212, $2,068, $1,679, $389, $2,728, $1,565, $1 '162, $1,200, $1,107, $92, $961, $865, $95, $2,447, $1,106, $1,341, $3,532, $2,083, $1,449, $8,726, $5,944, $2,782, $784, $737, $46, $4,037, $3,772, $265, $1,004, $299, $705, $1,093, $1,032, $60, $2,009, $1,975, $34, $1,128, $965, $162, $2,284, $2,198, $85, ' $2,567, $1,236, $1,331, $1,384, $783, $601, $797, $772, $24, $959, $943, $15, $991, $730, $261, $963, $689, $273, $987, $515, $472, $7,978, $907, $7,070, $3,149, $1,728, $1,420, $1,013, $970, $43, $1,289, $939, $350, $2,768, $1,277, $1,491, $1,584, $1,480, $104, $931, $904, $26, $1,339, $1,378, ($39, ) $2f0,7Ss, $163,977, $46,777, :» '0 '0 "' ::; 0. ~- :>< -:» County Menifee Mercer Metcalfe Monroe Montgomery Morgan Muhlenburg Nelson Nicholas Ohio Oldham O.Ven Owsley Pendleton Perry Pike Powell Pulaski Robertson Rockcastle Rowan Russell Scott Shelby Simpson Spencer Taylor Todd Trigg Trimble Union Warren Washington Wayne Webster Whitley Wolfe Woodford TOTALS Total Revenues and Expenditures for Roads by County County TOTAL TOTAL REVENUES- County TOTAL TOTAL REVENUES- REVENUES EXPENDITURES EXPENDITURES REVENUES EXPENDITURES EXPENDITURES Adair $1,361, $1,300, $61, Graves $2,865, $2,818, $47, Allen $1,378, $1,379, ($1,439.00) Grayson $1,904, $1,604, $299, Anderson $1,171, $897, $274, Green $1 '198, $790, $407, Ballard $964, $880, $84, Greenup $1,679, $1,601, $78, Barren $1,874, $1,859, $15, Hancock $1,495, $1,445, $49, Bath $897, $681, $216, Hardin $2,322, $2,280, $42, Bell $1,817, $1,337, $480, Harlan $4,553, $1,985, $2,567, Boone $7,986, $4,536, $3,450, Harrison $1,231, $899, $332, Bourbon $1,666, $863, $802, Hart $1,535, $811, $723, Boyd $2,005, $1,742, $263, Henderson $2,133, $1,493, $639, Boyle $1,259, $1,206, $53, Henry $1,523, $727, $796, Bracken $1,220, $842, $377, Hickman $1,252, $715, $537, Breathitt $986, $805, $181, Hopkins $2,999, $1,567, $1,432, Breckinridge $1,429, $1,371, $58, Jackson $1,052, $913, $139, Bullitt $1,567, $1,577, ($10,201.99) Jessamine $1,254, $1,126, $128, Butler $1,374, $1,207, $166, Johnson $1,227, $1,080, $146, Caldwell $1,379, $884, $495, Kenton $4,977, $9,611, ($4,633,764.00) Calloway $1,417, $1,362, $55, Knott $2,498, $943, $1,554, Campbell $1,598, $1,836, ($237,742.26) Knox $938, $902, $36, Carlisle $535, $473, $62, larue $1 '145, $1,061, $83, Carrol! $927, $617, $309, laurel $2,135, $3,562, ($1,426,522.38) Carter $1,357, $1,078, $279, Lawrence $1,760, $1,123, $636, Casey $1,537, $1,286, $250, Lee $1,009, $1,001, $7, Christian $2,494, $1,826, $667, leslie $2,393, $1,270, $1,123, Clark $1,410, $957, $452, letcher $1,946, $1,064, $882, Clay $1,652, $2,800, ($1,147,029.86) lewis $1,065, $1,187, ($122,031.68) Clinton $833, $659, $174, lincoln $1,108, $942, $165, Crittenden $1,683, $1,300, $383, livingston $1,602, $802, $799, Cumberland $902, $709, $193, logan $1,997, $1,326, $670, Daviess $2,548, $2,717, ($169,168.99) Lyon $797, $706, $90, Edmonson $1,378, $618, $759, Madison $2,056, $1,783, $272, Elliott $728, $814, ($85,870.85) Magoffin $1,286, $832, $453, Estill $983, $875, $108, Marion $1,369, $1,389, ($19,934.08) Fleming $1,335, $997' $337, Marshall $1,633, $2,942, ($1,309,258.04) Floyd $3,689, $1,833, $1,855, Martin $2,192, $1,053, $1,139, Franklin $1,410, $1,336, $73, Mason $1,848, $769, $1,079, Fulton $1,005, $612, $393, McCracken $934, $2,317, ($1,382,454.28) Gallatin $1,322, $258, $1,064, McCreary $1,527, $1,450, $76, Garrard $945, $806, $138, Mclean $1,158, $811, $346, Grant $1,492, $1,472, $19, Meade $1,817, $1,260, $557, Data from fiscal year used.

29 Miscellaneous Borrowed Money $16, $309, $58, $50, $58, $69, $138, $95, $1, $109, $91, $392, $3,131, $66, $106, $148, $110, $56, $157, $101, $358, $108, $90, $57, $172, $64, $69, $31, $28, $15, $328, $251, $291, $23, $292, $14, $300, $112, $510, $ $167, $24, $43, $94, $82, $112, $173, $47, $280, $92, $167, $25, $133, $57, $210, $195, $791, $133, $631, $121, $3, $107, TOTAL ROAO FUND $1,281, $1,360, $1,062, $964, $1,830, $853, $1,153, $7,720, $1,535, $1,673, $1,206, $1,141, $845, $1,395, $1,050, $1,151, $1,198, $1,413, $1,561, $525, $834, $1,169, $1,512, $2,133, $1,092, $1,526, $771, $1,428, ' $875, I $2,159, $1,305, $726, $900, $1,164, $1,693, $1,288, $1,003, $1,250, $930, $1,446, $2,808, $1,859, $1,158, $1,644, $1,418, $2,256, > 'CJ 'CJ C1l ::s p, ~ ~ -to Road Fund Revenues by County State Truck Drivers County Municipal Grant License License Road Road Distribution Refund Aid Aid $156, $1, $556, $156, $1, $559, $156, $1, $521, $156, $ $441, $439, $156, $3, $797, $156, $ $564, $156, $2, $603, $156, $7, $652, $230, $156, $1, $466, $156, $4, $369, $225, $156, $2, $534, $156, $ $433, $156, $1, $749, $156, $1, $828, $156, $5, $561, $48, $156, $1, $657, $156, $1, $518, $11, $156, $3, $690, $156, $7, $350, $48, $156, $ $357, $156, $ $290, $156, $2, $767, $156, $1, $689, $156, $4, $937, $156, $2, $470, $156, $1, $824, $156, $1, $395, $156, $ $587, $156, $ $469, $156, $8, $804, $107, $156, $1, $437, $156, $ $546, $156, $1, $494, $156, $1, $560, $156, $3, $845, $156, $4, $451, $156, $ $342, $156, $ $277, $156, $1, $408, $156, $1, $482, $25, $156, $3, $910, $156, $2, $774, $156, $ $570, $156, $3, $619, $6, $37, $156, $ $374, $156, $8, $915, $202, County Cash Balance Transfer Interest National Surplus (Net) Forest $299, $5, $4, $2, $8, $5, $18, $43, $16, Boyd $200, $557, $10, Boyle $18, $380, $4, Bracken $330, ($16,000.00) $21, Breathitt $11, ($177,000.00) $2, Breckinridge $39, $10, Bullitt $11, $152, $5, Butler $230, $15, Caldwell $344, ($71,080.00) $18, Calloway $56, $421, $8, Campbell $5, $921, $1, Carlisle $89, ($123,065.00) $12, Carroll $193, $150, $13, Carter $164, $55, $8, Casey $62, $8, $15, Christian $718, $26, Clark $121, $24, Clay $237, ($90,428.83) $16, $65, Clinton $241, ($143,294.00) $7, Crittenden $283, ($121,582.00) $10, Cumberland $190, ($131,423.07) $21, Daviess $1,050, $8, Edmonson $665, ($126,120.34) $31, Elliott $25, ($6,252.87) $3, Estill $89, $66, $5, $4, Fleming $137, $22, Floyd $341, $18, Franklin $ $584, Fulton $384, ($66,756.00) $17, Gallatin $750, $39, Garrard $223, $6, Grant $128, $385, $22, Graves $1,514, $2, Grayson $121, $13, Green $404, ($125,000.00) $17, Greenup $90, $13, Hancock ($7,262.81) $850, $2, Hardin $65,906.0Cl $800,000.00

30 TOTAL ROAD FUND $1,725, $1,141, $1,446, $1,395, $1.471, $1,243, $1,716, $1,013, $1,033, $923, $4,953, $918, $876, $1.145, $1,922, $1,425, $958, $1,053, $819, $1,065, $1,067, $1,285, $1,859, $706, $1,840, $1,034, $1,349, $1,573, $837, $964, $932, $1,412, $999, $1,529, $925, $1,670, $1,259, $822, $1,726, $1,856, $1,533, $1,564, $838, $1,708, $2,403, $1,200, td () 0... ::l Municipal Miscellaneous Borrowed Road Money Aid $417, $145, $23, $71, $40, $19, $62, $75, $111, $75, $183, $61, $100, $85, $214, $17, $559, $46, $11, $7, $63, $252, $227, $48, $104, $190, $105, $67, $47, $4, $97, $350, $221 ' $148, $44, $125, $11, $125, $406, $148, $146, $59, $133, $256, $198, $377, $201, $213, $213, $140, $173, $39, $46, $56, $580, $684, $314, $99, $243, $131, $191, $208, $382, $23, $235, Road Fund Revenues by County State Truck Drivers County Grant License License Road Distribution Refund Aid $156, $2, $779, $156, $1, $540, $156, $1, $592, $156, $4, $667, $156, $1, $503, $156, $1, $453, $156, $4, $877, $156, $1, $616, $156, $3, $424, $702, $42, $156, $13, $293, $156, $1, $622, $156, $3, $730, $248, $156, $1, $430, $156, $4, $926, $341, $156, $1, $636, $156, $ $441, $156, $1, $602, $156, $2, $411, $156, $1, $780, $164, $156, $1, $597, $156, $ $506, $156, $2, $801, $156, $ $326, $115, $156, $5, $763, $80, $143, $1, $551, $156, $1, $531, $156, $2, $655, $156, $1, $507, $40, $156, $1, $430, $156, $6, $512, $191, $156, $1, $601, $156, $ $489, $455, $156, $1, $548, $156, $ $374, $156, $1, $487, $156, $ $862, $156, $ $638, $156, $3, $468, $156, $1, $624, $156, $2, $813, $156, $3, $712, $87, $156, $ $365, $156, $1, $832, $156, $3, $1,003, $156, $ $691, County Cash Balance Transfer Interest National Surplus (Net) Forest Harlan $295, ($88,675.00) $15, $ Harrison $407, $11, Hart $556, $27, Henderson $181,797.Q7 $285, $17, Henry $690, $43, Hickman $633, ($226,998.81) $38,76201 Hopkins $555, ($98,701.00) $37, Jackson $192, ($79,357.00) $14, $49, Jessamine $29, $315, $4, Johnson $9, ($91,500.00) $4, Kenton $833, $2,999, $37, Knott $162, ($76,785.00) $6, Knox $77, ($107,480.00) $4, $63.00 Larue $10, ($40,000.00) $13, Laurel $345, $193, $16, $52, Lawrence $253, ($23,866.00) $11, Lee $105, ($61,962.00) $12, $7, Leslie $137, $6, $44, Letcher $172, $7, $ Lewis $164, ($97,314.00) $12, Lincoln $128, $13, Livingston $283, ($131,292.00) $21, Logan $498, $30, Lyon $100, ($54,935.00) $7, Madison $24, $757, $5, Magoffin~ $237, ($116,371.00) $12, Marion $2, $100, $3, Marshall $590, $21, Martin $113, Mason $190, $11, McCracken McCreary $ ($133,926.00) $7, Mclean $277, ($131,400.00) $4, Meade $141, $11, Menifee ($2,842.00) ($323.00) $3, $38, Mercer $381, $414, $16, Metcalfe $126, $58, $7, Monroe $9, ($47,677.00) $7, Montgomery $83, $434, Morgan $38, $15, $10, $10, Muhlenburg $ $202, Nelson $82, $355, $11, Nicholas $153, ($72,805.00) $16, Ohio $86, $200, $30, Oldham $823, $33, Owen $143, ($70,581.00) $18,405.77

31 -IJj " 0... :::1 Road Fund Revenues by County County Cash Balance Transfer Interest National State Truck Drivers County Municipal Miscellaneous Borrowed TOTAL Surplus (Net) Forest Grant License License Road Road Money ROAD Distribution Refund Aid Aid FUND ONsley $39, $5, $13, $139, $156, $ $354, $135, $845, Pendleton $885, ($61,100.00) $52, $156, $1, $555, $90, $1,680, Perry $19, $90, $4, $2, $156, $2, $657, $200, $1,133, Pike $118, $2,333, $9, $55.94 $156, $5, $1,419, $273, $710, $5,027, Powell $22, ($124,344.00) $3, $20, $91, $156, $1, $394, $87, $652, Pulaski $125, $370, $27, $31, $156, $4, $1,248, $1,158, $646, $3,768, Robertson $670, ($78,520.00) $20, $156, $ $230, $4, $1,004, Rockcastle $29, $259, $3, $12, $156, $548, $33, $1,042, Rowan $20, $1,019, $5, $52, $143, $156, $1, $544, $65, $2,009, Russell $318, ($15,384.71) $7, $156, $1, $548, $87, $1,103, Scott $29, $1,249, $1, $156, $2, $498, $192, $2,130, Shelby $880, $49, $156, $2, $633, $535, $2,257, Simpson $ $21, $156, $1, $530, $16, $111, $1,172, Spencer $36, $38, $4, $156, $ $353, $205, $795, Taylor $155, ($70,972.00) $16, $156, $2, $492, $125, $12, $62, $951, Todd $196, ($95,082.00) $10, $156, $ $683, $25, $978, Trigg $112, $7, $156, $1, $537, $102, $916, Trimble $318, $16, $156, $3, $453, $1, $950, Union $4,751, $254, $156, $1, $962, $77, $6,204, Warren $1,378, ($12, I $76, $156, $20, $966, $8, $2,595, Washington $135, $10, $156, $ $603, $3, $80, $991, Wayne $279, $25, $ $156, $1, $664, $135, $1,263, Webster $157, $28, $156, $1, $541, $211, $132, $1,229, Whitley $189, ($25,000.00) $10, $36, $156, $2, $798, $293, $1,462, Wolfe $27, $12, $13, $156, $ $426, $33, $152, $823, Woodford $37, $615, $1, $156, $2, $405, $82, $1,300, TOTALS-- -$30,604, $20, 755,984:7ii-$Tiisii $475, $2,655-; $18,330, $283, $70,245, $1,81 3, $17.433,359.ZS $i 0,283, $174,736, ~~Data from fiscal year used.

32 TOTAL SALARIES $151, $286, $186, $291 ' $495, $237, $487, $1,245, $237, $693, $483, $205, $307, $410, $550, $395, $159, $518, $551, $160, $270, $259, $277, $318, $376, $347, $151, $147, $110, $850, $138, $283, $266, $249, $829, $537, $213, $101, $263, $214, $598, $457, :> 'tl 'tl ct> :::! n. >: ~ -0 Fringe Benefits $35, $81, $99, $132, $53, $142, $67, $209, $120, $57, $104, $90, $139, $130, $43, $86, $172, $36, $87, $54, $90, $86, $76, $72, $36, $18, $33, $239, $26, $79, $68, $67, $269, $102, $60, $37, $47, $51, $91, $118, Road Fund Expenditures by County TOTAL Road Road GENERAL Supervisor Crew GOVERNMENT Salary Salary $26, $89, $20, $184, $27, $159, $26, $164, $30, $332, $1, $182, $18, $22, $322, $50, $1,195, $44, $25, $145, $37, $446, $44, $318, $26, $120, $110, $202, $19, $300, $27, $383, $25, $239, $21, $94, $26, $405, $44, $334, $25, $97, $30, $153, $23, $181, $137, $24, $162, $54, $17, $214, $32, $267, $16, $28, $246, $21, $15, $98, $ $23, $105, $11, $18, $57, $47, $563, $23, $88, $63, $23, $180, $19, $178, $14, $26, $155, $27, $532, $435, $24, $127, $37, $64, $40, $17, $197, $26, $137, $26, $480, $27, $310, Adair Allen County County Fiscal other Anderson Ballard Barren Bath Judge Court Office Bell $18, Boone Bourbon $14, $14, $15, Boyd Boyle Bracken Breathitt $16, $28, $65, Breckinridge Bullitt Butler Caldwell Calloway Campbell Carlisle Carroll Carter Casey $34, $34, $69, Christian $54, Clark Clay $16, Clinton $21, Crittenden $ Cumberland $9, $2, Daviess Edmonson Elliott $30, $14, $17, Estill Fleming $14, Floyd Franklin Fulton Gallatin $23, $8, $5, Garrard $22, $7, $10, Grant Graves Grayson

33 TOTAL SALARIES $167, $555, $307, $747, $677, $259, $259, $659, $222, $228, $494, $212, $324, $220, $1,629, $303, $293, $243, $490, $349, $131, $194, $444, $275, $438, $214, $379, $176, $573, $313, $308, $847, $311, $328, $1,047, $302, $278, $297, $257, $339, $162, $113, () "' 0... ;::1 Fringe Benefits $48, $179, $79, $166, $185, $86, $70, $179, $57, $65, $131, $37, $60, $87, $548, $100, $123, $60, $103, $111, $30, $70, $78, $132, $78, $116, $49, $77, $74, $78, $112, $83, $318, $111, $114, $84, $95, $67, $30, $19, Road Fund Expenditures by County TOTAL Road Road GENERAL Supervisor Crew GOVERNMENT Salary Salary $18, $19, $98, $35, $340, $24, $202, $40, $541, $74, $417, $173, $24, $164, $29, $451 ' $41, $30, $134, $20, $142, $26, $336, $10, $13, $161, $29, $233, $71, $1 ' $131, $544, $51, $1,030, $46, $17, $184, $19, $150, $26, $156, $23, $363, $24, $214, $17, $83, $29, $165, $18, $25, $348, $20, $176, $30, $275, $24, $111, $ $19, $243, $27, $99, $33, $463, $86.60 $25, $213, $27, $202, $42, $692, $17, $24, $286, $29, $215, $54, $674, $191, $4, $25, $139, $26, $186, $57, $16, $145, $7, $26, $245, $14, $116, $22, $71, County County Fiscal Other Judge Court Office Green $18, $ Greenup Hancock Hardin Harlan Harrison Hart Henderson Henry $13, $16, $11, Hickman Hopkins Jackson $10, Jessamine Johnson $20, $1, $49, Kenton $544, Knott $24, $17, $4, Knox Larue Laurel Lawrence Lee Leslie Letcher $18, Lewis Lincoln Livingston Logan $ Lyon Madison Magoffin** $86.60 Marion Marshall Martin $17, Mason McCracken McCreary Mclean $4, Meade Menifee $24, $8, $24, Mercer $7, Metcalfe Monroe I