1st Quarter 2013 05/23/2013 R H O N D A E D D Y - S T I E N E C K E R A L L E N C O U N T Y A U D I T O R S P E C I A L P O I N T S O F I N T E R E S T : 1st quarter financial information 1,418 dog tags sold since May 2013. All properties sold at Auditor Sale Decisions made by the Board of Revision 2012 Update, values decreased 2.12% in Allen County I N S I D E T H I S I S S U E : Board of Revision 2 2012 Update 2 K e y F i n a n c i a l H i g h l i g h t s General Fund Revenue The total 2013 budgeted general fund revenue equals $23,296,182. The end of the first quarter shows 30.9% of revenue budgeted has been received. First quarter revenue received in 2013 is $26,766 (.38%) higher than first quarter 2012. The increase in sales tax revenue has helped Allen County due to the reduced revenue in other areas. The first quarter 2013 revenue is 5.23% higher than the same period in 2012. Currently Sales tax is 57% of the entire general fund revenue. Property taxes are 20% Falling interest rates have continued to hurt interest income. In 2007, during the first quarter interest income Allen County Clock was $781,258 compared to 1st quarter 2013 of $54,510. Declining state reimbursements have also had an ongoing negative impact on county funds with a loss of 57% be- tween 2008 to 2013. Comparing first quarter revenue for a 10 year period, 2003 to 2013 shows an overall gain of $367,820 or 5.39%. General Fund Expenses The total 2013 budgeted general fund expenditures approved by the County Commissioners equal $24,723,729 In 2013, the first quarter general fund expenditures equaled $9,808,584 which is 4.39% less spent or encumbered than 1st quarter 2012. Salaries and benefits increased $18,182 (.40%) over 2012. (con t on page 2) Congratulations Corner 3 Auditor Sales 3 D o g T a g s 1st Quarter Financial Report 4 Budget vs. Actual 5 Departmental Expenses 6 The Board of Commissioner s directed the Allen County Dog Warden step up dog tag license enforcement in May. This was in reaction to the increase number of dog bite calls the Dog Warden received. Per the Ohio Revised Code, the board of commissioners are responsible for dog control and oversee the dog warden operations. The county auditor is responsible for selling tags. These departments work closely together to make it as easy as possible for dog owners to purchase tags. The increased enforcement netted an additional 1,418 tags sold. Dog tags cost $18.00. A penalty of $18.00 is added for delinquent tags. The Dog Warden will continue enforcement throughout 2013.
P a g e 2 A u d i t o r N e w s B o a r d o f R e v i s i o n H e a r i n g s Taxpayers may petition the Board of Revision (BOR) to review their Real Property Valuation (both residential and commercial). The Ohio Department of Taxation provides that the Complaint against Valuation must be filed with the County Auditor between January 1 and March 31. After the Board reviews these petitions the Taxpayer could receive an offer of settlement letter regarding the value of the property. Or the Board may schedule a formal hearing to further review the property value. NOTICE Tax Compliance Services is a company that has sent a mass mailing to property owners in Allen County. The company is urging property owners to let them file a BOR on their behalf in order to lower property values, the company then charges 50% of any savings. Please be aware that property owners can file the BOR themselves at NO cost. The owners would then receive 100% of the savings. Please note that Tax Compliance Services used last year's values rather than the updated values for this The Met on Main St. year (which generally are less). Contact our office If you have any questions regarding the BOR process. 2 0 1 2 R e a l E s t a t e U p d a t e County Auditors across the state are mandated by the Department of Taxation to conduct a comprehensive county-wide reappraisal of real estate properties every six years to establish property values for tax purposes. A uniform approach produces a fair estimate of what the property would sell for on the open market. There are many variables that influence the market value of a property other than comparable sales. These variables include amongst others, interest rates, cost of land acquisition, construction and material costs. On the third year update, between the six-year reappraisal cycle, the values are established based on a comparable sales evaluation. Allen County completed the 2012 update which was reflected in calendar year 2013. Overall, values decreased 2.17%. Agricultural values increased (due to changes in CAUV soil types), while residential, industrial, and commercial properties decreased. Table on last page represent changes in values. Allen County Farm Land
P a g e 3 A u d i t o r N e w s C O N G R A T U L A T I O N S C O R N E R Congratulations go to Jane Wright and Teresa Hunsaker in the Allen County Auditor s Office, Real Estate Department. The are now certified Qualified Project Managers after completing a course with the Ohio Ad Valorem School. This was in response to a new law passed by the State Legislatures that require the use of a Qualified Project Manager in County Appraisals. (ORC 5713.012). The law requires the County Auditor to involve a qualified project manager in each county-wide reappraisal or triennial update. A qualified project manager must take a 30 hour course, pass an exam and complete at least 7 hours of continuing education in the next two years. The areas covered include: Concepts and principles of mass appraisal, Methods of data collection and data management, Assessment salesratio study including various measures of central tendency, Traditional approaches of property valuation, including the cost approach, the sales comparison approach, and the income approach, Methods and systems for model building and model calibration. A u d i t o r S a l e s The Auditor s Office held an Auditor Sale to auction 26 tax delinquent properties on May 1st. Over 150 people attended the sale. Some serious buyers, others curious about the process. Seven of the 26 parcels included a residential home. The remaining 19 were vacant lots. The highest bid was $39,000 for a home at 423 S. Woodlawn. The lowest bid was $25.00 for a vacant lot on S. Central Ave. The purchasers were required to pay $300 down on the day of the sale and the remainder paid within 30 days. It is also the purchasers responsible to transfer the property. The total proceeds for the sale equaled $118,875.00 Another sale will be held by the end of the year. Auditor Sale on Courthouse Steps K e y F i n a n c i a l H i g h l i g h t s All other levels of expenditures decreased compared to 2012. Actual dollars spent were $6,384,400 or 25.8% of dollars budgeted. One of the most important local services is law enforcement. Allen County spent $2.9 million or 46.51% of the first quarter budget on the Sheriff s Office, Jail, Juvenile Court and Juvenile Detention Center. The total Judicial and Public Safety departments make up 61.2% or $3,910,426 of the entire funds spent during the first quarter. These departments include all the Courts and Public Safety departments. The General Legislative & E x e c u t i v e d e p a r t m e n t s (including utilities) spent 16.2% of the first quarter budget. Comparing first quarter expenditures for a 10 year period, 2003 to 2013 shows increase spending of $550,983 or 9.45%. See pages 4-6 for additional information. Comparing 1st quarter revenue and expenditures from 2003 to 2013 revenue increased 5.39% and expenditures increased 9.45%
Page 4 Statement of Revenue and Expenses General Fund For the Three Month Period Ended March 31, 2013 and 2012 Acutal Acutal Variance 2013 Percent 2013 2012 compared to 2012 Variance Revenues: County sales tax 4,055,277 3,853,872 201,405 5.23% Property taxes 1,429,690 1,402,279 27,411 1.95% Interest 54,510 87,104 (32,594) -37.42% Charges for services 1,051,996 1,020,804 31,192 3.06% Licenses 1,656 1,603 54 3.34% Fines, forfeitues, and court cost 20,474 28,071 (7,597) -27.06% Local government fund 202,591 339,415 (136,824) -40.31% Intergovernmental 49,423 132,717 (83,294) -62.76% Rent 158,465 128,377 30,088 23.44% Miscellaneous and reimbursements 62,959 66,034 (3,075) -4.66% Total General Fund revenue 7,087,041 7,060,275 26,766 0.38% Expenditures: Salaries and benefits 4,618,545 4,600,363 18,182 0.40% Materials and supplies 274,002 332,615 (58,614) -17.62% Contracts and services 1,284,952 1,499,379 (214,428) -14.30% Equipment 5,257 23,999 (18,742) -78.10% Miscellaneous 1,512 11,577 (10,065) -86.94% Total expenditures 6,184,268 6,467,934 (283,667) -4.39% Excess of revenues over expenditures 902,774 592,341 310,433 52.41% Other financing sources (uses): Sale of Capital Asset - - - 0.00% Transfer in 100,000 100,000-0.00% Transfer out (100,132) (164,915) 64,783-39.28% Advance in - - - 0.00% Advance out (100,000) (100,000) - 0.00% Total other financing sources (uses) (100,132) (164,915) 64,783 55.93% Excess of revenues and other financing sources over expenditures and other financing uses 802,642 427,426 375,216 87.79% Beginning fund balance, Jan.1, 2013 & 2012 3,958,194 3,614,358 343,836 9.51% Ending fund balance, March 31, 2013 & 2012 4,760,836 4,041,784 719,052 17.79% Outstanding encumbrances (3,424,184) (3,192,191) (231,993) -7.27% Unencumbered fund bal, March 31, 2013 & 2012 1,336,652 849,593 487,059 57.33% This is an unaudited financial statement.
Page 5 2013 GENERAL FUND REVENUE BUDGET VS ACUTAL For the Three Month Period Ended March 31, 2013 Annual Total Budgeted Receipt for Variance % Received Revenues 2013 To Date Revenues: County sales tax 14,400,000 4,055,277 10,344,723 28.2% Property taxes 2,507,000 1,429,690 1,077,310 57.0% Interest 300,000 54,510 245,490 18.2% Charges for services 3,452,967 1,051,996 2,400,971 30.5% Licenses 6,030 1,656 4,374 27.5% Fines, forfeitues, and court cost 120,000 20,474 99,526 17.1% Local government fund 857,756 202,591 655,165 23.6% Intergovernmental 717,602 49,423 668,179 6.9% Rent 613,300 158,465 454,835 25.8% Miscellaneous and reimbursements 171,027 62,959 108,068 36.8% Sale of fixed assets 500 0 500 0.0% Transfer In 100,000 100,000 0 100.0% Advance In 50,000 50,000 0.0% Total General Fund revenues $23,296,182 $7,187,041 $16,109,141 30.9% 2013 GENERAL FUND EXPENSES BUDGET VS. ACTUAL For the Three Month Period Ended March 31, 2013 Annual Budgeted Appropriations Total Expenditures Variance Favorable (Unfavorable) % Spent To Date Expenditures and budgeted appropriations Salaries and benefits $17,119,154 $4,618,944 $12,500,210 27.0% Materials and supplies 1,342,204 1,169,644 172,560 87.1% Contracts and services 5,583,326 3,453,138 2,130,189 61.8% Equipment 56,989 44,790 12,199 78.6% Miscellaneous 25,500 1,512 23,988 5.9% Transfers out 479,556 420,556 59,000 87.7% Advances Out 117,000 100,000 17,000 85.5% Total expenditures $24,723,729 $9,808,584 $14,915,145 39.7% Appropriations include prior year carryover plus current year appropriations.
Page 6 Schedule of Expenditures By Department General Fund For the Three Month Period Ended March 31, 2013-2007 % of '13 2013 2012 2011 2010 2009 2008 2007 General Legislative & Executive Budget Commissioners 1.5% 98,272 96,562 102,312 98,844 97,190 111,550 109,461 Building & Grounds 8.0% 509,972 546,556 556,475 668,614 656,264 743,956 740,081 Allen County Law Library 0.0% - - - 5,960 5,704 6,753 Auditor - Accounting 1.0% 64,303 77,118 79,211 84,366 68,640 94,788 91,928 Auditor - Personal Property 0.0% - - - 2,996 6,056 6,264 Information Technology Center 1.4% 90,472 163,054 83,975 88,727 107,701 171,904 154,836 Treasurer 0.8% 53,320 62,796 50,283 49,499 54,384 56,170 53,008 Bureau of Inspection 0.2% 13,698 - - 218-1,511 25,558 Board of Elections - General 2.0% 127,670 148,666 112,314 99,229 88,617 117,503 94,290 Board of Elections - Election Day Exp 0.0% 760 82,991 1,679 1,667 1,463 98,837 1,337 Recorder - General 1.0% 64,600 63,600 64,509 56,283 53,354 57,920 55,223 Recorder - Microfilm 0.1% 8,689 8,316 9,239 8,457 5,871 14,255 13,631 Total General Legislative & Executive 16.2% 1,031,756 1,249,660 1,059,996 1,155,904 1,142,440 1,480,154 1,352,370 Courts & Public Safety Children's Services Attorney 0.0% - - - - - 11,372 Clerk of Courts 1.7% 110,296 118,801 124,848 116,300 106,601 126,048 119,631 Common Pleas Court 1.5% 95,521 98,258 101,524 97,891 92,459 98,234 93,517 Coroner 0.5% 34,958 56,325 31,372 39,413 37,049 52,094 28,263 Court of Appeals 0.0% - 27,724-29,092 30,497 31,584 34,158 Domestic Relations Court 1.3% 79,840 82,225 80,689 77,475 62,997 56,602 66,744 Indigent Defense Attorney Fees 1.9% 120,292 147,508 136,680 207,622 195,758 170,803 207,691 Juvenile Court 6.4% 406,019 451,049 432,442 441,658 388,540 432,826 417,288 Juvenile Detention Center 4.0% 254,766 257,539 258,446 261,013 261,796 273,888 257,243 Municipal Court 0.5% 34,362 40,599 38,091 41,301 40,748 54,152 54,577 Probate Court 1.3% 80,354 73,694 82,266 76,920 70,549 76,002 71,058 Prosecutor 5.2% 332,498 316,304 321,522 310,460 294,912 306,832 262,619 Public Defender 0.8% 52,931 53,198 29,524 - - - - Sheriff's - Jail Operation 14.2% 907,353 920,928 905,415 876,754 782,899 751,673 789,437 Sheriff's Office 21.9% 1,401,235 1,380,125 1,426,002 1,415,798 1,267,932 1,380,145 1,363,989 Total Judicial & Public Safety 61.2% 3,910,426 4,024,276 3,968,818 3,991,698 3,632,737 3,810,884 3,777,587 Health & Public Works Ditches - - - - 216 - Tax Map Office 0.6% 35,495 36,408 33,831 32,803 32,127 39,929 38,803 Tuberculosis Care 0.0% 1,125 775 1,748 1,588 1,040 686 1,301 Other Health 0.6% 37,813 53,581 67,953 25,070 38,305 20,785 12,381 Total Health 1.2% 74,432 90,764 103,531 59,461 71,472 61,616 52,485 Human Services Veterans Assistance 0.7% 41,973 42,640 43,538 35,993 60,201 51,713 39,031 Veterans Services 1.0% 60,710 79,899 65,104 59,883 45,265 41,142 44,339 Job & Family Services Mandate 0.0% 140,798 214,568-137,285 182,002 173,430 Total Human Services 1.6% 102,684 263,337 323,210 95,876 242,750 274,857 256,800 Grants & Recreation Allen County Citizens Review Board 2,325 - - - - Agricultural Society 0.0% 2,800 2,800 2,800 3,500-30,000 - Airport Authority 0.5% 32,976 32,987 18,674 15,000-21,285 21,285 Apiar Inspection 0.0% - - - - - - - Civic Center Operating Grant 0.0% - - - 24,537 - - - Community Connections 0.0% - - - - - 10,338 10,360 Crime Victim Services/CASA Grant 0.1% 5,085 14,850 - - - 11,528 23,055 Extension Office 0.4% 27,500 25,000 25,000 - - 66,844 66,844 Farm Land Expense 0.0% - - - 401 - - - Museum 1.0% 60,991 59,932 62,673 65,900 62,307 69,474 82,407 Regional Planning Commission 1.3% 83,643 77,622 79,141 81,266 75,931 76,250 80,827 Regional Transit Authority 0.0% - - - - - 18,750 - Sex Offender Risk Reduction 0.0% - - - - 4,167-6,667 Soil Conservation 0.4% 24,000 24,000 24,000 24,000-126,000 63,000 Stormwater Coordinator 0.8% 48,250 44,000 44,000 25,000 53,000 49,000 24,500 Stormwater Coordinator- Phase II 0.2% 11,800 11,800 11,800 11,802 11,335 - - Total Grants 4.7% 297,046 292,991 270,414 251,406 206,740 479,468 378,944 OTHER Miscellaneous 1.5% 97,552 115,430 82,736 52,389 75,020 130,644 50,250 Fringe Benefits (Only General Fund) 10.4% 666,298 555,843 695,385 617,417 690,889 628,437 622,023 Insurance 0.1% 4,073 16,431 16,835 425 43,448 1,050 19,007 Transfers & Advances Out 3.1% 200,132 124,117 423,996 458,089 Total Other 15.2% 968,056 811,822 1,218,951 1,128,320 809,357 760,131 691,280 Total General Fund Expenditures 100.0% 6,384,400 6,732,849 6,944,920 6,682,665 6,105,496 6,867,110 6,509,465
VISIT US AT ALLENCOUNTYOHAUDITOR.COM I am pleased to provide you with our 1st quarter 2013 Newsletter. This newsletter is designed to present a more reader friendly financial report as well as other important information. 301 N. Main St. PO Box 1243 Lima, OH 45802 Phone: 419-228-3700 x8794 Fax: 419-222-2543 E-mail: allenauditor@allencountyohio.com Information in this report is drawn from our financial reports. It has not been audited. I hope this publication will provide you with interesting information on Allen County. Rhonda Eddy-Stienecker