Allen County Auditor, Rhonda Eddy-Stienecker …

1 $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 legis-lative and executive depart-ments. 2013 Actual vs. Budget The 2013 appropriations ap-proved by the County commis-sioners is $24,723,729. As of 6/30/13, we have spent $12,393, which is of the budget. Please see page 3 for a com-parison of 2012 to 2013. Page 4, is a comparison of budget and actual revenue and expenses. Page 5 gives the reader a view of expendi-tures by department for the first six months of 2007-2013. Pictures are work a thousand words, see graphs on pages 6-10. Revenue:Revenue:Revenue:Revenue: Compare 2013 to 2012 Revenue received for the first six months of 2013 is $381,243 ( ) 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 ser-vices, and $292,342 decline in Local Government Funds.

2 2013 Actual vs. Budget The 2013 revenue budget certified by the Budget Com-missioner is $23,396,182. As of 6/30/13, we have received $12,185,544 which is of the budget. A new revenue source, that was not budgeted, is the revenue from the elec-tric aggregation. This brought an additional $115,907 to the general fund. ExpendituresExpendituresExpendituresExpe nditures 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 ser-vices. Health premium cost were projected to increase in 2013 for US employ-ers. Allen County benefited by being a member of a County consortium. Our health insur-ance cost increased or On November 3, 2009, Ohio votes passed Issue 3 to allow casinos in Ohio.

3 Four casinos are now open. Cleveland opened 5/12/13 Toledo opened 5/29/12 Columbus opened 10/8/12 Cincinnati opened 2/2013. Revenue from the casinos go to County governments and host cities. In addition to the four casi-nos, 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. Allen County is projected to receive $1,368, in 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: Allen County Courthouse Clock 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 C a s i n o R e v e n u e A L L E N C O U N T Y Quarterly Newsletter 08/05/13 Allen County Auditor, Rhonda Eddy-Stienecker 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?

4 Keep Connected 2015 Reappraisal Horseshoe Casino-Cleveland Have you experienced property Have you experienced property Have you experienced property Have you experienced property damage due to the storms and flood-damage due to the storms and flood-damage due to the storms and flood-damage due to the storms and flood-ing this year? ing this year? ing this year? 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 dam-aged or destroyed. A substantial re-duction in property value could result in a reduction in your real estate tax bill for your property. Please contact the Auditor s Office to file an Application for Valuation Deduc-tion for Destroyed or Damaged Real Property or find form on our website.

5 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 proper-ty has been restored to its prior con-dition. Visit our website for additional infor-mation. look at land sales to set land prices, they review our neigh-borhood 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 estab-lished, letters will be sent to all homeowners listing their It is now time to start work-ing on the 2015 reappraisal. Allen County has over 54,000 parcels that must be re-viewed which takes two years to complete.

6 During the pro-cess, the appraisers will visit the properties to verify we have correct information on our property cards. They will new values. We will hold informal hearings and multi-ple public announcements to educate the public on the process. Please visit our web-site for a greater understand-ing of the appraisal process. We even have a video online. Click on the Auditor Business button to understand taxes, licenses, unclaimed funds, and much more. Click on the Financial State-ments button to view all finan-cial 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 web-site.

7 Give us your opinion. Give us your opinion. Give us your opinion. Give us your opinion. You can also find us on Face-book. We post items relating to our office and the County multiple times a week. Have you ever wondered how Have you ever wondered how Have you ever wondered how Have you ever wondered how we calculate your taxes?we calculate your taxes?we calculate your taxes?we calculate your taxes? Do you want to know how your Do you want to know how your Do you want to know how your Do you want to know how your taxes dollars are being spent? taxes dollars are being spent? taxes dollars are being spent? taxes dollars are being spent? Are you sure you are getting Are you sure you are getting Are you sure you are getting Are you sure you are getting every tax deduction possible?every tax deduction possible?

8 Every tax deduction possible?every tax deduction possible? How do I get a vendors license?How do I get a vendors license?How do I get a vendors license?How do I get a vendors license? You can find this and much more on our website. Go to S T O R M D A M A G E 2 0 1 5 r e a p p r a i s a l P a g e 2 K e e p c o n n e c t e d We want to know how we are doing. Give us your opinion N e w s l e t t e r T i t l e ActualActualVariance 2013 Percent20132012compared to 2012 VarianceRevenues: County sales tax$7,453,431$7,188,401265, Property taxes1,430,5001,402,27928, Interest91,523252,335(160,812) Charges for services1,725,4831,963,513(238,030) Licenses4,1664, Fines, forfeitues, and court cost54,98857,841(2,853) Local government fund442,503734,845(292,342) Intergovernmental295,149381,476(86,327) Rent345,448246,44099, Miscellaneous and reimbursements234,294227,5916, General Fund revenue$12,077,485$12,458,729(381,243).

9 Salaries and benefits8,562,7068,520,38242, Materials and supplies694,601605,82588, Contracts and services2,783,4712,976,176(192,705) Equipment16,10138,295(22,194) Miscellaneous15,66120,691(5,029) expenditures12,072,54112,161,369(88,828) of revenues over expenditures4,944297,360(292,415) financing sources: Sale of Fixed Assets8,05808, Transfer in100,000100, Advance other financing sources108,058100,0008, financing uses: Transfer out214,265306,317(92,052) Advance out106,439100,0006, other financing uses320,704406,317(85,613) of revenues and other financing sources over expenditures and other financing uses(207,701)(8,957)(198,744) fund balance, , 2013 & 20123,958,1943,614,358343, fund balance, June 30, 2013 & 20123,750,4933,605,402145, encumbrances(2,419,180)(2,341,491)(77,68 9) fund bal, June 30, 2013 & 2012$1,331,313$1,263,911$67, is an unaudited financial of Revenue and ExpensesGeneral FundFor the Six Month Period Ended June 30, 2013 and 2012 AnnualTotalBudgetedReceipt for% ReceivedRevenues2013To DateRevenues.

10 County sales tax14,400,000$7,453, Property taxes2,507,0001,430, Interest300,00091, Charges for services3,452,9671,725, Licenses6,0304, Fines, forfeitues, and court cost120,00054, Local government fund857,758443, Intergovernmental717,600294, Rent613,300345, Miscellaneous 171,027234, Sale of Fixed Assets5008, Transfers In200,000100, Advance In50, General Fund Revenues$23,396,182$12,185, SpentAppropriationsTo DateExpenditures and budgeted appropriations Salaries and benefits$17,119,1548,572, Materials and supplies1,372,1741,187, Contracts and services5,544,0164,445, Equipment57,48950, Miscellaneous27,90015, Transfers out479,556434, Advances out123,439106, expenditures$24,723,729$14,812, include prior year carryover plus current year VS. ACTUALFor the Six Month Period Ended June 30, 2013 For the Six Month Period Ended June 30, 20132013 GENERAL FUND REVENUE BUDGET VS ACUTAL 2013 GENERAL FUND EXPENSES22013201220112010200920082007 General Legislative & Executive Commissioners 178,758171,672163,950173,799190,116233,0 56220,755 Building & Grounds 1,037,9251,026,6761,133,432 1,091,346 1,272,616 1,427,699 1,322,540 Allen County Law Library000012,28612,41612,936 Auditor - Accounting129,282145,101149,098146,79114 9,610201,347195,309 Auditor - Personal Property0005,99212,85112,914 Auditor - Informational Technology167,930215,091132,116116,53417 3,819258,263233,743 Treasurer 110,002111,166104,894101,220104,356109,0 24111,406 Bureau of Inspection 28,3236,00089621827,0001,51148,594 Board of Elections - General235,915229,611184,107203.