Managing Budgets - CCAO Seminar 2009l.pdf · authority over their budgets, without discretionary oversight from county commissioners. Separate requirement for Memorial Day Expenses

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Managing Budgets

May 11, 2009

County Commissioners Association of Ohio

Human Services What Are Your Options?

Beth Tsvetkoff

[email protected]

County Share of Public Assistance

What is public assistance?

Ohio Works First cash assistance.

Prevention, Retention, and Contingency (PRC).

Disability Financial Assistance.

Disability Medical Assistance.

Medicaid.

SNAP (formerly Food Stamps).

Public Assistance cont.

Mandatory? Yes (RC 5101.16).

How much?

County share is sum of all the following:

1. 25% of the county’s Disability Assistance expenditures and administration.

2. 10% of SNAP and Medicaid administration minus federal reimbursement.

a. Some alternative formulas for counties with high poverty or poor economic conditions exist, but ODJFS automatically calculates this and plugs in the appropriate formula.

b. ODJFS notifies counties of estimates for county share annually in May of each year.

3. TANF Maintenance of Effort: Fixed amount based on 1994 reports.

Children Services

Mandatory? Yes, but we may have an argument… (RC 5153.16,

5153.35: Compare to MR/DD).

How much?

Each county is required to have a public children services agency (PCSA) that is required to perform a series of functions, such as conducting investigations of abuse and neglect, accepting custody from the court, providing care in the best interest of the child, and arranging for foster care and adoption.

Counties can pass levies to help fund child welfare.

Currently, counties pay for a majority of children services. o 51% - Counties.

o 43% - Federal.

o 6% - State.

Budget bill concerns.

Child Support

Mandatory? No (RC 3125.19 – 3125.21).

Funding liability is limited to using the federal and state money received for the appropriate purposes.

Over half of the counties in the state have contributed local funds to their CSEA in light of the funding cuts.

Note: Federal stimulus bill temporarily restored Deficit Reduction Act cuts, but is not permanent.

Medically Handicapped Children Program


How much?

Limited to one-tenth of a mil.

What does that 1/10 mil pay for?

Under current law, the state bills counties for treatment services

for medically handicapped children, but those costs cannot exceed

1/10 of a mil.

Any leftover milage goes back into the county general fund.

Budget proposal to bill for diagnostic services.

Tuberculosis (TB)

Mandatory? Sometimes (RC 339.19 – 339.89).

How much?

Treatment service costs.

Commissioners are the payor of last resort for TB treatment and must pay for treatment only to the extent that payment is not made through third-party benefits. Counties historically have received some offset from the Department of Health.

Detention costs.

The individual pays unless the individual is indigent. Commissioners from the county where the individual was removed pay the expenses for indigent. Counties also receive a small reimbursement from the Department of Health.

Counties also can pass a TB levy up to .65 mil.

County Homes and Hospitals

Mandatory? No (RC 5155.31, 339.01).

Note: Some county homes who are Medicaid

certified operate without county general

funds.

Adult Protective Services


How much?

At least enough to meet a duty to investigate. CDJFS required to investigate reports of abuse and neglect for adults over age 60 and, to the extent of available funds, provide or arrange for protective services.

The state provides some minimal funds. Counties mostly rely on federal Title XX funds and senior services levies.

o Same budget concerns as for children services.

MR/DD Services

Mandatory?

No, if commissioners place a levy on the ballot.

RC 5126.05 and 5705.19(L), Jackson Co. Bd. Of

MR/DD v. Jackson Co. Bd. of Comm’rs (1990),49 Ohio

St.3d 63.

Maybe, if commissioners decline to place a levy on the

ballot.

Assuming commissioners have a duty to fund, the

MR/DD boards have a duty to “plan and set priorities

based on available resources.” RC 5126.04(A), OAG

Opinion 2001-19.

Alcohol, Drug Addiction, and Mental Health Services

Mandatory? Liability limited by statute (RC 340.011).

RC 340.011 specifically states that nothing in the RC shall be construed as requiring commissioners to provide resources above the amount in the ADAMHS Board plans.

In turn, the plans are limited to planning for services to the extent that local resources were available (RC 340.03). A 1994 case, this language proved critical to defining and limiting county liability. (ODMH v. Clermont Co. ADAMHS Bd. (1994), 70 Ohio St.3d 471.) However, the language was changed in 1996. No court challenge has occurred since the change.

Commissioners can place a levy on the ballot for these services.

General Government

Josh Hahn [email protected]

Ohio State University Extension

Mandatory ? Yes, partially

O.R.C. 3335.36 Cooperative Extension Service Employees; county responsibility to house such employees; county office of economic development.

O.R.C. 3335.37 County Contributions to Cooperative Extension Service Fund.

How Much?

Counties are required to provide office space for extension employees who work in the county (3335.36).

A board of commissioners may enter into an agreement with Extension to carry out the duties of a director of economic development (3335.36).

County commissioners may appropriate money for Extension from the County General Fund or from a voted levy (3335.37).



A county extension budget is developed by an advisory committee and the county extension chairperson and is reviewed by the district extension director before submission to the board of commissioners for approval.

All money appropriated by commissioners is for the benefit of the county and pays for costs related to partial salary of agents, salary of support staff, travel, office rent, supplies, equipment, and other items necessary to run an office.

County Agricultural Societies

Mandatory? Depends O.R.C. 1711.01 Requires counties to make payments

to reimburse county agricultural societies for “premium” awards intended to promote agriculture and household manufacturing interests.

O.R.C. 1711.02 Requires counties to make payments to independent agricultural societies as reimbursement for “premium” awards paid.

O.R.C. 1711.03 Requires reimbursement of county and independent agricultural societies for junior club work.


O.R.C. 1711.15 Permits county commissioners to appropriate any amount. to a county agricultural society for land and buildings for

the fairgrounds.

O.R.C. 1711.22 If requested, generally requires county aid to county agricultural societies. for the purpose of encouraging agricultural fairs,

provided the county society has been certified by the director of agriculture as complying with state laws, rules and regulations.

County aid to independent societies is permitted, but

generally not required.


How Much? O.R.C. 1711.02 Up to $800 paid to an

independent agricultural society that has a fair and made a report to the director of agriculture.

O.R.C. 1711.01 Up to $800 paid to the president of a county agricultural society that holds a fair and has a certificate from the director of agriculture.

O.R.C. 1711.03 Reimbursement of between $100

and $500 for junior club work.


O.R.C. 1711.15 The board may appropriate any amount that it considers necessary for land and buildings.

O.R.C. 1711.22 General fund payments of between $1500 and $2000 to county agricultural society; may appropriate equivalent or lesser amounts to independent societies.

Apiary Inspection

Mandatory? No O.R.C. 909.07 Board of county commissioners may

appropriate funds for inspections; deputy apiarist; report.

How Much? Appointment is discretionary but requires consent

of the director of agriculture. Salary and expenses are also discretionary on the

board but must be approved by the director. The director may terminate appointment for

cause.

Soil and Water Conservation Districts

Mandatory? No O.R.C. 1515.09 Employees of a soil and water

conservation district; acquisition of materials, equipment, supplies and offices.

O.R.C. 1515.10 Tax levy of inside mills for district and appropriation of general fund money.

O.R.C. 1515.15 Moneys advanced from state soil and water conservation fund.

O.R.C. 1515.28 Voted tax levy within project area.


How Much?

O.R.C. 1515.09 A board of commissioners may contribute to the compensation of district employees, including fringe benefits.

O.R.C. 1515.10 Commissioners may levy a tax within the ten-mill limitation or may appropriate general fund money for improvements and programs of the district.


O.R.C. 1515.15 If money is advanced from the state soil and water conservation fund, it must be repaid by the board of county commissioners.

unless the project is nullified by referendum or unfavorable court decision.

O.R.C. 1515.28 The board of commissioners may put a levy on the ballot in the area of a proposed improvement.

Historical Societies

Mandatory? No

O.R.C. 307.23 County appropriations for historical society

O.R.C. 307.24 Itemized account of historical society expenses


How Much?

Any board of commissioners may appropriate general fund money not otherwise appropriated to be used for the promotion of historical work in the county, for the collection, preservation and publication of historical material, and to otherwise defray the expense of carrying on historical work in the county.


Money may not be used for the construction of buildings and may only be given to a legitimate not for profit operating under Ohio law.

The board of directors of the historical society must file an itemized account of expenses with the board of commissioners in order to receive payment.

Veterans Service Commission

Mandatory? Yes ORC 5901.11 and Lynch v. Gallia Co. Bd. Of Co. Cmmr’s, 680 N.E. 2d 1222

(1997) How Much? Whatever the VSC lawfully requests, up to five-tenths of

a mill

The Ohio Supreme Court ruled that the history of ORC 5901.11 demonstrated that the General Assembly intended VSC’s to have authority over their budgets, without discretionary oversight from county commissioners.

Separate requirement for Memorial Day Expenses ORC 307.66 – Up to $500 for each garrison or naval branch of the Army

and Navy Union and to each chartered post, garrison, or naval branch of any organization of veterans recognized and chartered by the congress

Board Of Election Issues

They, also may go to court when there are budget conflicts with Commissioners and often win

ORC Section 3501.17 - The expenses of the board of elections shall be paid from the county treasury, in pursuance of appropriations by the board of county commissioners, in the same manner as other county expenses are paid. If the board of county commissioners fails to appropriate an amount sufficient to provide for the necessary and proper expenses of the board of elections, such board may apply to the court of common pleas within the county, which shall fix the amount necessary to be appropriated and such amount shall be appropriated.


LEASE OF OFFICE SPACE—Board of Elections can enter into lease—must give BCC 30 day notice/BCC can veto lease

HEALTH INSURANCE—Board of Elections may contract for its own health insurance only when the BCC, denies coverage to full-time employees of the board of elections

BUDGET TRANSFERS—Must be approved by BCC except if for employee bonuses, salary increases

POLLWORKER PAY INCREASES—Must notify BCC by Oct. 1 for next calendar year


POLLWORKER PAY

Increases to $95 maximum compensation per diem paid to each judge

Permits BOE to increase pay of a judge up to 9% if the compensation paid during the previous year was $85 or less

Permits BOE to increase pay of a judge up to 4.5% if the compensation paid during the previous year was more than $85 but less than $95 per diem

May negotiate w/ BCC for greater % increase

Board Of Elections Issues Continued

CONSTITUTIONAL AMENDMENT COSTS

For costs of keeping precincts open, in some cases, reimbursed by state (ORC 3501.17 (E)(F))

State bears Advertising costs (ORC 3501.17 (G)

APPORTIONMENT OF COSTS—To other subdivisions (ORC 3501.17)

Board Of Elections Issues

Generally a BCC, at the request of the county BOE shall adopt a resolution to transfer funds from one appropriation item of the BOE to another appropriation item of the BOE unless the BCC determines that the transfer is sought for the purpose of providing employee bonuses or salary increases other than increases necessary to reimburse employees for overtime worked.

General Government

Brad Cole

[email protected]

Dog Warden

Mandatory? Yes

O.R.C. 955.01 Registration of dogs.

O.R.C. 955.12 Dog Warden.

O.R.C. 955.14 Fee increases; authorized agents.

O.R.C. 955.20 Purpose of Dog and Kennel Fund.

Dog Warden

How Much?

The registration of dogs and the employment of a dog warden are mandatory.

A dog warden and the provision of a dog pound may be provided directly or by contract with a humane society.

A board of commissioners may raise dog and kennel fees in any year for the following year.

The fees must be deposited in the dog and kennel fund and are used to pay for the dog warden’s office, animal claims against the county and the auditor’s costs of administering dog registration.

Dog Warden

The commissioners may use general fund money to subsidize the dog and kennel fund (955.20).

If there is a shortfall for paying animal claims, the board must pay the animal claims with general fund money and may seek reimbursement from the dog and kennel fund the following year (955.14).

How Much? O.R.C. 1717.07 County paid salary of

humane agent is “such salary as the board deems just and reasonable.” However, appointment is authorized by

probate judge and county may share costs with municipal corporations.

County paid portion may not be less than $25 per month and no more than one county paid agent shall be paid under this section.

Humane Societies

Humane Societies

Mandatory? Depends

O.R.C. 1717.07 Salary of humane agents.

O.R.C. 1717.15 County appropriations to humane society.

O.R.C. 955.15 Impounding Dogs.

Humane Societies

O.R.C. 1717.15 Permits county general fund appropriations to the county humane society at the end of each year in an amount the board deems reasonable.

O.R.C. 955.15 Permits board to contract with humane society for use of their animal shelter to house dogs and may contract for the services of a humane agent to serve as dog warden.

Emergency Management

Mandatory? Yes, in one of the forms listed below:

O.R.C. 5502.26 Countywide emergency management agency.

O.R.C. 5502.27 Regional authority for emergency management.

O.R.C. 5502.271 Program for emergency management within subdivision.


How Much?

Every general purpose political subdivision must participate financially in one of the three types of emergency management plans:

a countywide plan.

a regional plan (two or more counties).

or an individual subdivision plan.


Countywide and regional agencies are governed by an advisory committee representing all participating parties and an executive committee selected by the advisory committee.

The executive committee, which is composed of a county commissioner, as well as, municipal and township officials, appoints a director or coordinator who administers an emergency management program that meets state and local requirements.


While some financial participation is required, the level of participation in a countywide or regional plan is locally determined.

In an individual subdivision plan, the local government is financially responsible.

Economic Development

Mandatory? No

O.R.C. 307.07 County office of economic development.

O.R.C. 307.64 Appropriation for economic development

O.R.C. 5705.19 (EE) Tax levy for economic development


How Much?

A board of commissioners may use general fund money or the proceeds from a voted tax levy to hire a director and pay for an office and program of economic development.

Joint offices of economic development are permitted by agreement between the counties.


A board of commissioners may hire a director or enter into a contract with a county or regional planning commission, the Ohio cooperative extension service, or a public or private nonprofit for economic development services.

Solid Waste Management Districts

Mandatory? Yes O.R.C. 343.01 Establishment of county or joint

solid waste districts.

O.R.C. 343.022 Contract or agreement for collection of generation or disposal fees for use by district.

O.R.C. 343.08 Rates and charges for solid waste.

O.R.C. 3734.57 Fee for disposal of solid waste.

O.R.C. 3734.573 Fee on generation of solid waste

within district.


How Much?

Participation in a solid waste district is mandatory for all general purpose political subdivisions of Ohio.

Preparation and implementation of mandatory 10 or 15 year solid waste plans may be paid from the county general fund, disposal fees (3734.57), and generation fees (3734.573).


Commissioners may also contract with solid waste service providers for the collection of disposal and generation fees (343.022) and may also include the cost of plan preparation and implementation under rates and charges collected to sustain county provided solid waste services (343.08).

Subject to Ohio EPA approval, the cost of district plan varies with district resources and plan provisions.

County Engineer’s Office

REQUIRED TO BE PAID FROM GENERAL FUND (315.11)

OFFICE

In such rooms provided by BCC

Rooms to be furnished with all necessary cases and other suitable articles

TOOLS

INSTRUMENTS

BOOKS, BLANKS, STATIONARY

County Engineer’s Office

THE TWO-THIRDS COST PROVISION

2/3 OF COST OF OPERATION PAID OUT OF MV LICENSE AND GAS TAXES

--Salaries of all employees

--Cost of maintenance of office

DOES THIS MEAN 1/3 MUST BE PAID FROM THE COUNTY GENERAL FUND?

NO

GENERAL FUND LIMITED TO WHAT IS REQUIRED BY 315.11

315.12 DOES NOT REQUIRE ANY OTHER PORTION OF COST OF MAINTAINING THE COUNTY ENGINEER’S OFFICE

See: BCC v. Budget Comm. 17 OS 2d 203

and OAG 94-019

Tax Map Office

COUNTY ENGINEER IS TAX MAP DRAFTSMAN—ORC 325.14

Engineer appoints and fixes compensation of necessary assistants subject to BCC approval

Funding from general fund— may not use MV License or Gas Tax Funds

See: 1952 OAG 1171

General & Combined Health Districts

OFFICE SPACE (ORC 3709.34) Paid from General Fund for General

Health Districts

Paid as an operating expense of Combined General Health District—no general fund requirement

Note: ORC is permissive “may,” but courts have ruled that it is really mandatory since 1932. Standard is “suitable quarters”

What Are Suitable Quarters?

BCC has discretion to determine BUT quarters must allow BOH to discharge mandated duties (OAG 85-003)

Utilities (OAG 80-086)

Telephone Service (OAG 86-037)

Long Distance and Mobile Phones

(OAG 89-038 & 91-016)

Combined General Health Districts

See OAG 83-081 and 91-016

Combined are formed by union of city and general health district

Requires an agreement by mayor and chair of district advisory council

IF contract does not address office space, it becomes an operating expense

IF contract addresses office space it is as provided in agreement

Counties with General Health Districts

Those NOT listed PROBABLY have combined districts, but need to check the contract

Adams, Ashland, Brown, Carroll, Coshocton, Crawford, Geauga, Hancock, Harrison, Holmes, Jefferson, Lawrence, Marion,

Meigs, Monroe, Morgan, Morrow, Noble, Paulding, Putnam, Scioto, Vinton and

Washington.

ADMINISTRATION

OF JUSTICE

John Leutz

[email protected]

Courts – the 3rd Branch

of Ohio Government

The Constitution grants the courts the inherent power to maintain their independence from the other branches

This includes the power to compel appropriations or expenditure of public funds for judicial purposes State ex rel. Arbaugh v. Richland Co. Bd of Comm’rs, 470N.E.2d 880 (Ohio 1984)

The budget request must be “reasonable and necessary”

Which is a question of fact to be determined on a case by case basis, With the burden on the commissioners to prove otherwise. State Ex Rel. Avellone v. Lake Co. Bd. Of Comm’rs, 543 N.E.2d 478 (Ohio 1989)

Court is even free to modify its budget at any time State ex rel. Arbaugh v. Richland Co. Bd. Of Comm’rs, 470 N.E.2d 880 (Ohio 1984)

Courts “Obtain” their budget

Mandamus Either to the Court of Appeals

Or directly to the Supreme Court

Contempt of Court Taken against the commissioners

Starts the “legal process”

Failure to comply with the Court’s order

Funding Courts

Courts of Appeals

Facilities, operating expenses and supplies

Employees PAID BY THE STATE – ORC 2501.17

Common Pleas Clerk [pay supplement]

Common Pleas Court - all Divisions

EVERYTHING

Note: CBCF’s discretionary

Funding Courts

County Misdemeanor Courts

Facilities, operation expenses and supplies

Employee compensation – set by commissioners

City Operated-Countywide Jurisdiction

County Offices CLERK OF COURTS

Clerk of Common Pleas Court

Duties of the Clerk

ORC 2303.26 “in the performance of his duties he shall be under the

direction of his court”

Auto Title Division ORC 2303.29(B)

The commissioners “shall budget and appropriate funds…in an amount sufficient for the prompt discharge of the clerk’ duties under Chapter 4505 of the Revised Code”

County Offices PROSECUTOR

County Prosecuting Attorney

Authority to court of common pleas to set aggregate sum for employee compensation ORC 309.06

The court MAY for the calendar year

On or before the first Monday in January “employees” include assistants, clerks, stenographers

who are “necessary for the proper performance of his office

Appointment of secret service officer ORC 309.07


Additional funds for investigating and prosecuting crimes ORC 325.13 When in the opinion of the prosecutor an

emergency exists due to: Unusual prevalence of crime Probable that criminal efforts are being made to obstruct

the due administration of justice

And if FOJ funds are insufficient Prosecutor can ask court for additional funds Court by ORDER may approve additional funds

When satisfied that expenditure of these funds will: be for the public benefit and promote the administration of justice

Amount not to exceed $10,000 in a calendar year


Furtherance of Justice Fund

ORC 325.12

One-half of prosecutor’s annual salary

Paid from the general fund

For the “furtherance of justice” Provides expenses for the prosecuting attorney

that may be incurred in the performance of his official duties and the furtherance of justice

Must provide an annual accounting

Any balance returned to the general fund


Law enforcement trust fund

ORC 2933.43(D)(1)(c)

Comprised of proceeds from the sale of contraband and forfeited monies from the sale of property related to drug offences

Can only be used for specific purposes

Cost of investigations

Technical training or expertise for staff

Matching funds for federal grants to aid law enforcement

DARE and other drug education programs

County Offices SHERIFF

County Sheriff

Key Statutory Duties:

“shall preserve the public peace” ORC 311.07

Executive officer for the courts

ORC 311.07(A) and ORC 311.08(A)

Administrator of the county jail

ORC 341.05(A)


Road Patrol

Is NOT required by duty to “preserve the public peace” see – ORC 711.07

“The legislative mandate to ‘preserve the peace’ only requires that a sheriff respond to calls and bring to justice those the Ohio Sheriff knows to have committed illegal acts. Any additional police protection the Sheriff provides … is a discretionary matter for the Commissioners and the Sheriff”

Lorain County deputies Assoc v Vasi, 1992 Ohio App. LEXIS 6392


Key court cases:

The Ohio Supreme Court has held that the mandate to

“preserve the public peace” does not require that a sheriff patrol his county as a policeman or ferret out crime as a detective

In re Sulzmann, Sheriff, 125 Ohio St. 594 (1932)

“The weight of what little authority there is indicates that the Sheriff is only required to respond to calls. He does not have to serve as patrolman for the County policeman or ferret out crime as a detective

Jones v. Wittenberg, 357 F.Supp. 696 (N.D.Ohio 1973)


Authority to contract for “road patrol” in the unincorporated areas of the county:

The sheriff may enter into contracts to perform any

police function, exercise any police power or render any police service ORC 311.29(B)

Any township may enter into a contract with a county

sheriff to obtain police protection or to obtain additional police protection ORC 505.43


Special funds of the sheriff’s office:

Furtherance of Justice Fund

ORC 325.071 (see prosecutor’s section above)

Law Enforcement Trust Fund

2933.43(D)(1)(c) (see prosecutor’s section above)

Transportation Allowance (monthly)

ORC 325.07

Allowance for prisoners (monthly)

ORC 311.20


“Revenue Enhancement” opportunities:

Pay for stay Program

Reimbursement for jail housing costs Per diem charge for room and board

Medical and dental services co-pay

Random drug testing

“Reception fee”

NOTE: Applies only to sentenced prisoners who have either pled guilty or been convicted of a crime


Housing of federal prisoners:

Authorized under ORC 341.21

3 options available

U.S. Bureau of Prisons

U.S Immigration & Naturalization Service

U.S. Marshals Contract

Indigent Defense ORC Chapter 120

Obligation is MANDATORY

Office of the Ohio Public Defender

Four Options for counties County Public Defender - ORC 120.13

Joint County Public Defender – ORC 120.23

Assigned Council – ORC 120.33(A)

Contract with State Public Defender’s Office – ORC 120.33(B)


County Reimbursement

ORC 120.34

Each county gets a proportional share of the funding appropriated by the General Assembly

Regardless of type of program – it evens out

Funding sources: $15 dollars of $24 statewide court cost

$5 of $10 additional court cost

Surcharge on OVI convictions


Determining “indigency”

Indigent person is “an individual who at the time his need is determined is unable to provide for the payment of an attorney and all other necessary expenses of representation” ORC 120.03(B)(1)

Ohio Public Defender is charged with determining

indigency subject to review by the court ORC 120.05

Rules establishing indigency have been adopted

OAC 120-1-03


Appointed Council – reimbursement rates:

Rates established by resolution of the Board of County Commissioners HB 1 as passed by the House would allow the State Public

Defender to establish the minimum and maximum rates

County will be reimbursed at a rate not exceeding the Maximum Fee Schedule adopted by the Ohio Public Defender’s Office Hourly rate

Per type of case maximum

Current hourly maximums for reimbursement $60 per hour in court / $50 out of court

Death penalty / $60 per hour all time

A Final Thought….. IF: the county commissioners have a duty to furnish

all things coupled with the administration of justice within their county State ex rel. Hottle v. Highland Co. Bd of Comm’rs, 370 N.E.2d 462 (Ohio 1977)

AND: courts possess the inherent power to compel

appropriations or expenditure of public funds for judicial purposes State ex rel. Arbaugh v. Richland Co. Bd. Of Comm’rs, 470 N.E.2d 880 (Ohio 1984)

THEN: is the court able to creep over and meddle in

the budgets of county offices that support the administration of justice for judicial purposes?

OPTIONS FOR INCREASING

REVENUE

&

ALTERNATIVE REVENUE

SOURCES

Larry Long & Brad Cole [email protected] & [email protected]

mailto:[email protected]

Increase Revenue • Tax Increases

Real Property Taxes • Current Real Property Tax Levies in Counties

Children Services County Hospitals EMS Health District Alcohol, Drug Addiction, and Mental Health MRDD Senior Citizens TB Conservancy District County Homes Road and Bridges Libraries

Increase Revenue Real Property Taxes Continued

• 911 Phone Systems • Permanent Improvements • Community Colleges • Health and Human Services • Parks and Recreation • Zoos • Police Information Centers • Historical Museum • Law Enforcement • Narcotic Bureaus • Regional Forensic Lab • Port Authorities • OSU Extension • Soil and Water Conservation • Current Expense

Increase Revenue Continued

County Permissive Taxes

• Sales and Use Tax 5739.021—General Fund Administrative and Criminal Justice

Services 5739.026—General Fund Convention Facility capital and

operating Transit Permanent Improvements Permanent Improvements under a CIB 911 Operation of Detention Facility Sports Facilities Agricultural Easements MAY COMBINE PURPOSES


•Real Property Transfer Tax (Conveyance Fees)

•Permissive Motor Vehicle License Tax

•Lodging Tax/ Bed Tax

•County Permissive Utilities Service Tax (ORC Chapter 322)


•Increase Fees and Penalties

Limited Potential as most significant fees are set in state law

•Recorder Fees

•Title Fees •Sheriff’s Process of Service Fees

Increase Revenue Fees and Penalties Continued

Some Fees BCC can change •Plat Fees

•Zoning Fees

•Building Permits

•Dog Fees

•Fines for zoning violations may be up to $500

Increase Revenue Fees and Penalties Continued

Courts – Local permissive filing fees See further: CCAO CAB 2002-05

• Generally available to the various levels of courts; imposed

and controlled by them: • Common Pleas and its divisions

Probate, Juvenile, Domestic Relations • County Court • Municipal Court • Court of Appeals

• These are fees - not court costs or fines or state court costs

Civil case – paid at the time of filing the case Criminal case - assessed at the time defendant pleads

guilty or is convicted and collected as part of the judgment

Increase Revenue Fee and Penalties Continued

Four different available options: Court Computerization/Computerized Legal Research

• Common Pleas and its divisions, County Courts Clerk of Courts Office Computerization

• Common Pleas and its divisions, County Courts Dispute Resolution Programs

• County Courts Special Projects for the Efficient Operation of the Court

• Common Pleas General Division, County Courts, Court of Appeals

• Most flexible of the local court fee options Limits: Court security – can’t use to

provide/subsidize but can use to enhance


• Improve Tax/Debt Collection

• Economic Development Initiatives

Finding Alternative Revenue

Sources

Trying to get more from Special Revenue Funds • Certificate of Title Fund

• Recorder’s Equipment Fund

• FOJ Funds

• Law Enforcement Trust Funds

• Motor Vehicle License and Gas Tax Fund

• Real Estate Assessment Fund

• Delinquent Tax Assessment Collection Fund

Certificate of Title Administration Fund

(O.R.C. 325.33)

All title fees and poundage collected by the clerk of courts on the issuance of titles are deposited into the certificate of title administration fund (CTAF)

Certificate of Title Administration Fund

(O.R.C. 325.33)

If a clerk elects to serve as a deputy registrar, those fees are also deposited in the title fund

Prior to 1993 all title fees and poundage were deposited into the general fund

Certificate of Title Administration Fund (O.R.C. 325.33)

Fees credited to the title fund are to be used

for operating the title department

If there are excess funds in the title fund, the board and the clerk may mutually agree to transfer the excess to the general fund to pay for other county expenses

If the board and the clerk can not agree, the budget commission determines what can be transferred to the general fund

Recorders Special Equipment Fund (O.R.C. 317.321)

In any year the recorder may request the establishment of a special fund designated as “general fund moneys to supplement the equipment needs of the county recorder”

The recorder may request the board of commissioners to designate up to four dollars of the fees charged by the recorder for recording documents to be set aside each year for up to five years to acquire or maintain equipment or provide contract services

Recorders Special Equipment Fund (O.R.C. 317.321)

The recorder must make his request by October 1 of any year for the following year • and the board has until December 15 to accept,

reject or modify the proposal

Because earmarked recordation fees would ordinarily go to the general fund, commissioners must give careful consideration to such requests in light of the overall financial condition of the county

Finding Alternative Revenue Sources

Continued

Assigning Deputies to enforce load limits from MVGT Fund

Levy and Permissive Taxes to Free up Other Revenue

• County Home levy to replace general fund

• Sales tax for 911

• Sales tax for administrative and criminal justice

Mandate Assistance – prosecutorial costs incurred because of state facilities


Continued

Indirect Cost Allocation • May only allocate indirect costs where

specifically authorized by state law

Federal Programs

Water, Sewer and Solid Waste

Dog Fees


Continued

Allocating Cost of Property and Liability Insurance to Special Revenue Funds • Authorized by ORC 2744.08 and .081

• On basis of relative exposure or loss experience

• County Engineer’s maintain they can not do it from MVGT Fund on constitutional grounds

• Ohio Supreme Court ruled in Knox County case that they needed more information – case is being re-litigated

Managing Budgets - CCAO Seminar 2009l.pdf · authority over their budgets, without discretionary oversight from county commissioners. Separate requirement for Memorial Day Expenses

Documents