Allen County Auditor, Rhonda Eddy-Stienecker 08/05/13 Quarterly Newsletter A L L E N C O U N T Y S P E C I A L P O I N T S O F I N - T E R E S T : 2nd Quarter Financial reports Financial Graphs Counties are starting to see casino revenue Did you experience any storm damage during the June 29th wind storm? Keep Connected 2015 Reappraisal Revenue: Compare 2013 to 2012 Revenue received for the first six months of 2013 is $381,243 (3.06%) less than received in 2012. Highlights include additional revenue of $265,030 in sales tax, a decline of $160,812 in interest income, decline of $238,030 in charges for services, and $292,342 decline in Local Government Funds. 2013 Actual vs. Budget The 2013 revenue budget certified by the Budget Commissioner is $23,396,182. As of 6/30/13, we have received $12,185,544 which is 52.08% of the budget. A new revenue source, that was not budgeted, is the revenue from the electric aggregation. This brought an additional $115,907 to the general fund. 2 n d Q u a r t e r F i n a n c i a l I n f o r m a t i o n Expenditures Compare 2013 to 2012 The county spent $88,828 (.73%) less for the for the first six months of 2013 than in 2012. Highlights include $192,705 less spent on contract services. Health premium cost were projected to increase 6.3% in 2013 for US employers. Allen County benefited by being a member of a county consortium. Our health insurance cost increased 3.9% or Allen County Courthouse Clock $40,760 over 2012. 58% of the entire general fund budget goes toward judicial & public safety services. 3% of the budget is spent on grants and 17% on the general legislative and executive departments. 2013 Actual vs. Budget The 2013 appropriations approved by the county commissioners is $24,723,729. As of 6/30/13, we have spent $12,393,244.88 which is 50.13% of the budget. Please see page 3 for a comparison of 2012 to 2013. Page 4, is a comparison of budget and actual revenue and expenses. Page 5 gives the reader a view of expenditures by department for the first six months of 2007-2013. Pictures are work a thousand words, see graphs on pages 6-10. On November 3, 2009, Ohio votes passed Issue 3 to allow casinos in Ohio. Four casinos are now open. Cleveland opened 5/12/13 Toledo opened 5/29/12 Columbus opened 10/8/12 Cincinnati opened 2/2013. C a s i n o R e v e n u e host cities. In addition to the four casinos, two racinos opened at racetracks. Columbus Scioto Downs on 6/12 and Cleveland Thistledown Race Track on 4/13. Racino revenue goes to the State of Ohio. 2013. All monies will be posted to the capital improvement fund and go towards capital repairs that have been delayed since the budget crisis in 2009. For additional information go to Dept of Taxation website at: Horseshoe Casino-Cleveland Revenue from the casinos go to county governments and Allen County is projected to receive $1,368,930.95 in www.tax.ohio.gov/government/ casino.aspx
P a g e 2 N e w s l e t t e r T i t l e Have you experienced property damage due to the storms and flood- ing this year? If so, you may be eligible for a reduction in your real estate tax bill if your property has been damaged by fire, flood, ice, or other means. State law gives County Auditors the authority to reduce real estate values for properties that have been damaged or destroyed. A substantial reduction in property value could result in a reduction in your real estate tax S T O R M D A M A G E bill for your property. Please contact the Auditor s Office to file an Application for Valuation Deduction for Destroyed or Damaged Real Property or find form on our website. This form must be returned to our office as soon as possible as we are not able to issue refunds for previous years. Upon receipt of the application, an appraiser will assess the property. Any reduction in value is adjusted quarterly depending on when the damage occurred. The reduction in value will be in place until the property has been restored to its prior condition. Visit our website for additional information. www.allencountyohauditor.com/destr oyedproperty. We want to know how we are doing. Give us your opinion Have you ever wondered how we calculate your taxes? Do you want to know how your taxes dollars are being spent? Are you sure you are getting every tax deduction possible? How do I get a vendors license? You can find this and much more on our website. Go to allencountyohauditor.com K e e p c o n n e c t e d Click on the Auditor Business button to understand taxes, licenses, unclaimed funds, and much more. Click on the Financial Statements button to view all financial statements. You can find monthly expense and revenue reports for all county funds. You can also find quarterly newsletters, sales tax reports and audits. While you are visiting our site, please complete our survey. We want to know how we are doing. Let us know if you are happy with the service you receive and the overall website. Give us your opinion. You can also find us on Facebook. We post items relating to our office and the county multiple times a week. It is now time to start working on the 2015 reappraisal. Allen County has over 54,000 parcels that must be reviewed which takes two years to complete. During the process, the appraisers will visit the properties to verify we have correct information on our property cards. They will 2 0 1 5 r e a p p r a i s a l look at land sales to set land prices, they review our neighborhood boundaries for any changes. Then they look at home sales. These factors establish the market value for homes in Allen County. Once the values are established, letters will be sent to all homeowners listing their new values. We will hold informal hearings and multiple public announcements to educate the public on the process. Please visit our website for a greater understanding of the appraisal process. We even have a video online. Allencountyohioauditor.com/appraisal
Actual Actual Variance 2013 Percent 2013 2012 compared to 2012 Variance Revenues: County sales tax $7,453,431 $7,188,401 265,030 3.69% Property taxes 1,430,500 1,402,279 28,221 2.01% Interest 91,523 252,335 (160,812) -63.73% Charges for services 1,725,483 1,963,513 (238,030) -12.12% Licenses 4,166 4,007 159 3.97% Fines, forfeitues, and court cost 54,988 57,841 (2,853) -4.93% Local government fund 442,503 734,845 (292,342) -39.78% Intergovernmental 295,149 381,476 (86,327) -22.63% Rent 345,448 246,440 99,007 40.18% Miscellaneous and reimbursements 234,294 227,591 6,703 2.95% Total General Fund revenue $12,077,485 $12,458,729 (381,243) -3.06% Expenditures: Salaries and benefits 8,562,706 8,520,382 42,324 0.50% Materials and supplies 694,601 605,825 88,776 14.65% Contracts and services 2,783,471 2,976,176 (192,705) -6.47% Equipment 16,101 38,295 (22,194) -57.96% Miscellaneous 15,661 20,691 (5,029) -24.31% Total expenditures 12,072,541 12,161,369 (88,828) -0.73% Excess of revenues over expenditures 4,944 297,360 (292,415) -98.34% Other financing sources: Sale of Fixed Assets 8,058 0 8,058 0.00% Transfer in 100,000 100,000 0 0.00% Advance in 0 0.00% Total other financing sources 108,058 100,000 8,058 8.06% Other financing uses: Transfer out 214,265 306,317 (92,052) -30.05% Advance out 106,439 100,000 6,439 6.44% Total other financing uses 320,704 406,317 (85,613) -10.35% Excess of revenues and other financing sources over expenditures and other financing uses (207,701) (8,957) (198,744) 2218.90% Beginning fund balance, Jan.1, 2013 & 2012 3,958,194 3,614,358 343,836 9.51% Ending fund balance, June 30, 2013 & 2012 3,750,493 3,605,402 145,091 4.02% Outstanding encumbrances (2,419,180) (2,341,491) (77,689) 3.32% Unencumbered fund bal, June 30, 2013 & 2012 $1,331,313 $1,263,911 $67,402 5.33% This is an unaudited financial statement. Statement of Revenue and Expenses General Fund For the Six Month Period Ended June 30, 2013 and 2012
2013 GENERAL FUND REVENUE BUDGET VS ACUTAL For the Six Month Period Ended June 30, 2013 Annual Total Budgeted Receipt for % Received Revenues 2013 To Date Revenues: County sales tax 14,400,000 $7,453,431 51.76% Property taxes 2,507,000 1,430,500 57.06% Interest 300,000 91,523 30.51% Charges for services 3,452,967 1,725,483 49.97% Licenses 6,030 4,166 69.09% Fines, forfeitues, and court 120,000 54,988 45.82% Local government fund 857,758 443,503 51.70% Intergovernmental 717,600 294,149 40.99% Rent 613,300 345,448 56.33% Miscellaneous 171,027 234,294 136.99% Sale of Fixed Assets 500 8,058 1611.65% Transfers In 200,000 100,000 50.00% Advance In 50,000 0 0.00% Total General Fund Revenues $23,396,182 $12,185,544 52.08% 2013 GENERAL FUND EXPENSES BUDGET VS. ACTUAL For the Six Month Period Ended June 30, 2013 Annual Total Budgeted Expenditures % Spent Appropriations To Date Expenditures and budgeted appropriations Salaries and benefits $17,119,154 8,572,114 50.07% Materials and supplies 1,372,174 1,187,535 86.54% Contracts and services 5,544,016 4,445,442 80.18% Equipment 57,489 50,678 88.15% Miscellaneous 27,900 15,661 56.13% Transfers out 479,556 434,556 90.62% Advances out 123,439 106,439 86.23% Total expenditures $24,723,729 $14,812,425 59.91% Appropriations include prior year carryover plus current year appropriations. 2
Schedule of Expenditures By Department General Fund For the Six Month Period Ended June 30, 2013 to 2007 2013 2012 2011 2010 2009 2008 2007 General Legislative & Executive Commissioners 178,758 171,672 163,950 173,799 190,116 233,056 220,755 Building & Grounds 1,037,925 1,026,676 1,133,432 1,091,346 1,272,616 1,427,699 1,322,540 Allen County Law Library 0 0 0 0 12,286 12,416 12,936 Auditor - Accounting 129,282 145,101 149,098 146,791 149,610 201,347 195,309 Auditor - Personal Property 0 0 0 5,992 12,851 12,914 Auditor - Informational Technology 167,930 215,091 132,116 116,534 173,819 258,263 233,743 Treasurer 110,002 111,166 104,894 101,220 104,356 109,024 111,406 Bureau of Inspection 28,323 6,000 896 218 27,000 1,511 48,594 Board of Elections - General 235,915 229,611 184,107 203,888 188,020 228,851 204,115 Board of Elections - Election Day Exp 71,349 86,922 111,713 105,242 53,999 99,837 45,397 Recorder - General 135,678 117,497 120,022 104,722 111,059 127,341 121,485 Recorder - Microfilm 0 15,875 16,674 15,910 13,213 30,424 29,225 Total General Legislative & Executive 2,095,161 2,125,612 2,116,900 2,059,670 2,302,086 2,742,619 2,558,819 Judicial & Public Safety Clerk of Courts 205,213 216,909 231,553 218,522 216,441 263,635 256,587 Common Pleas Court 183,760 175,556 187,548 182,553 186,751 209,307 199,309 Coroner 75,222 100,111 66,033 71,467 77,097 100,511 78,550 Court of Appeals 0 27,724 30,985 29,092 30,497 31,584 34,158 Domestic Relations Court 145,949 150,318 135,733 142,639 138,966 121,147 140,247 Indigent Defense Attorney Fees 247,944 250,034 269,399 399,316 427,841 393,112 384,923 Juvenile Court 785,495 818,656 815,002 790,377 773,555 902,353 862,759 Juvenile Detention Center 488,895 463,908 473,452 480,746 504,836 587,883 550,662 Municipal Court 77,180 75,889 75,445 76,998 89,575 113,613 116,397 Probate Court 148,878 137,925 150,561 146,764 142,879 156,293 148,218 Prosecutor 515,721 510,103 574,778 541,056 546,209 602,351 514,643 Public Defender 96,821 96,128 75,130 0 0 0 0 Sheriff's Office 2,515,891 2,495,100 2,567,315 2,629,751 2,546,528 2,834,937 2,800,273 Sheriff's - Jail Operation 1,704,089 1,690,618 1,679,546 1,695,300 1,636,788 1,568,723 1,650,157 Total Judicial & Public Safety 7,191,060 7,208,980 7,332,482 7,404,581 7,317,963 7,885,448 7,736,883 Health & Public Works Other Health 83,588 116,564 139,615 93,305 76,983 77,383 55,739 Tax Map Office / Ditches 65,723 67,164 61,322 59,984 63,519 86,817 103,961 Tuberculosis Care 1,711 1,210 2,159 2,590 2,063 2,136 2,449 Total Health & Public Works 151,022 184,938 203,095 155,879 142,565 166,336 175,310 Human Services Job & Family Services Mandate 200,265 244,574 321,851 250,371 274,570 273,003 260,145 Veterans Assistance 80,645 83,473 80,141 75,847 109,091 103,743 77,847 Veterans Services 125,782 155,582 127,856 124,442 115,441 109,847 99,145 Total Human Services 406,692 483,629 529,848 450,659 499,102 486,592 437,137 Grants & Recreation Agricultural Society 2,800 2,800 2,800 3,500 3,500 30,000 0 Agriculture - Farm Land Expense 493 0 5,618 0 0 0 Airport Authority 49,464 49,481 37,348 30,000 0 63,855 63,855 Allen County Citizens Review Board 2,325 0 0 0 0 Apiar Inspection 611 0 467 714 1,286 Civic Center Operating Grant 0 24,537 0 0 0 Community Connections 0 0 0 31,013 31,019 Co-Operative Extension 27,500 25,000 25,000 0 0 200,531 200,531 Crime Victim Services 5,400 27,000 0 0 0 34,583 34,583 Museum 112,131 110,976 115,356 115,911 122,680 145,609 165,280 Other Health Grant 0 0 0 0 37,963 Phase II SW Coordinator 11,800 11,800 11,800 11,802 11,335 10,335 11,752 Regional Planning 83,643 77,622 79,141 81,266 75,931 76,250 80,827 Regional Transit Authority 0 0 0 56,250 56,250 Sex Offender Risk 0 0 8,334 0 20,000 Soil Conservation 24,000 24,000 24,000 24,000 40,000 126,000 126,000 Stormwater Coordinator 68,250 44,000 44,000 25,000 53,000 49,000 49,000 Total Grants 384,988 373,171 342,382 321,634 315,246 824,139 878,345 Other Fringe Benefits (All G/F Employees) 1,320,661 1,119,944 1,385,719 1,368,186 1,478,437 1,521,022 1,481,914 Insurance 605,210 809,211 690,955 706,651 739,327 680,098 629,521 Miscellaneous 118,012 100,458 87,095 63,097 102,421 163,084 110,842 Transfers & Advances Out 120,439 161,743 505,161 458,089 161,000 265,000 17,967 Total Other 2,164,323 2,191,357 2,668,931 2,596,023 2,481,185 2,629,204 2,240,244 Total General Fund Expenditures 12,393,245 12,567,686 13,193,638 12,988,446 13,058,146 14,734,339 14,026,738
Revenues vs. Expenditures Data represents first 6 months for each year Revenues Expenditures 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 Revenue vs. Expenditures 2003-2012 Represents 12/31/xx actual 2013 represents 6/30/13 actual 29,000,000 27,000,000 25,000,000 23,000,000 21,000,000 19,000,000 17,000,000 15,000,000 13,000,000 11,000,000 9,000,000 7,000,000 5,000,000 3,000,000 1,000,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Revenue Expenses
Intergovernmental 2% Local government fund 4% 2013 Revenue Sources Interest 1% Rent 3% Other 2% Transf/Adv 1% Charges for services 14% Property taxes 12% County sales tax 61% 2008 Revenue Sources Intergovernmental 3% Interest 8% Rent 3% Other 5% Local government fund 7% Charges for services 12% County sales tax 52% Property taxes 10%
2013 Expenditures Equipment / Misc 0% Transfer/Adv out 3% Contracts and services 22% Materials and supplies 6% Salaries and benefits 69% 2008 Expenditures Equipment / Misc 1% Transfer/Adv out 4% Contracts and services 26% Salaries and benefits 64% Materials and supplies 5%
Grants & Recreation 3% Other 19% Human Services 2% Health & Public Works 1% Expenditures by Department as of 6/30/2013 General Legislative & Executive 17% Judicial & Public Safety 58% Expenditures by Department as of 6/30/2008 Grants & Recreation 6% Human Services 3% Other 18% General Legislative & Executive 19% Health & Public Works 1% Judicial & Public Safety 53%
Sales Tax Revenue (first 6 six months each year) 8000000 7000000 6000000 5000000 4000000 3000000 2000000 2005 2006 2007 2008 2009 2010 2011 2012 2013 INTEREST INCOME (for first 6 months of each year) 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 2005 2006 2007 2008 2009 2010 2011 2012 2013