Exhibits and Appendices to County Revenues, Expenditures and Fund - PDF document

Exhibits and Appendices to County Revenues, Expenditures and Fund Balances History Prepared by Legislative Audit for the County Government Interim Committee August 19, 2015

Table of Contents Page 1892 Map of South Dakota Exhibit A – Governmental Funds Revenue Charts for Counties, Municipalities and Townships 1 Exhibit B – County Historical Revenue Summary All Governmental Funds 1995 ‐ 2014 2 Exhibit C – County Selected Financial and Demographic Data 2014 4 Exhibit D – Selected Counties ‐ Governmental Funds Revenue Summary ‐ 2014 5 Exhibit E – County Expenditure Summary All Governmental Funds 6 Exhibit F – County Governmental Funds Expenditures Summary by County 9 Exhibit G – County Road Fund Data 25 Exhibit H – Road Fund Revenue Account Descriptions 27 Exhibit I – County Law Enforcement Revenues and Expenditures 30 Exhibit J – Law Enforcement Revenue Account Descriptions 31 Exhibit K – County General Fund Balance History 34 Exhibit L – County Road Fund Balance History 38 Appendix A – County Fund Definitions 44 Appendix B – County Revenue Account Definitions 54

Exhibit A County Governmental Funds Revenues By Type Township Governmental Funds Revenues by Type Municipal Governmental Funds Revenue by Type FY2013 (615 of 929 townships) CY2014 (64 of 66 counties) CY2013 (222 of 305 municipalities) 100% 100% 100% Wheel Tax, Licenses and 2.46% Permits, 2.08% Other, 5.95% FEMA Grants, 2.74% LG Hwy and Wheel Tax, Bridge Fund, 2.33% 3.59% Federal Grants, 2.25% 90% Proration 90% 90% License Fees, 4.33% Charges for Goods and Services, 11.55% Other 80% 80% 80% Receipts, 15.27% General Sales and Use Taxes, 50.59% 70% 70% 70% State Shared Revenue, 20.39% Motor Vehicle 60% 60% Fees, 22.11% 60% 50% 50% 50% Investment Earnings, 0.38% Other, 7.06% 40% 40% 40% Federal Grants, 5.75% Charges for Goods and 30% Services, 7.10% 30% 30% Property Taxes, 57.53% State Shared Revenue, 3.98% Property Taxes, 49.49% 20% 20% 20% General Property Taxes, 23.06% 10% 10% 10% 0% 2013 0% 0% 2014 Total = $610,865,684 2013 Total = $487,504,644 Total = $25,610,961 1

Exhibit B South Dakota Counties ‐ Historical Revenue Summary ‐ All Governmental Funds ‐ 1995 ‐ 2014 64 Counties Account Account Average 1995 ‐ 1996 Average 1997 ‐ 2000 Average 2001 ‐ 2005 Average 2006 ‐ 2010 Average 2011 ‐ 2014 2011 ‐ 2014 Number Description 1995 ‐ 1996 % of Total 1997 ‐ 2000 % of Total 2001 ‐ 2005 % of Total 2006 ‐ 2010 % of Total 2011 ‐ 2014 % of Total vs. 1995 ‐ 1996 Taxes 4.88% 31100 General Property Taxes ‐‐ Current $ 105,524,920 51.06% $ 128,290,764 52.20% $ 158,757,317 53.59% $ 210,263,824 54.98% $ 259,598,575 55.94% 31200 General Property Taxes ‐‐ Delinquent $ 1,628,842 0.79% $ 1,370,758 0.56% $ 1,639,450 0.55% $ 2,060,944 0.54% $ 2,813,917 0.61% (0.18%) 31300 Penalties and Interest $ 718,844 0.35% $ 685,985 0.28% $ 607,039 0.20% $ 655,155 0.17% $ 811,560 0.17% (0.18%) 31400 Telephone Tax (Outside) $ 2,732,183 1.32% $ 1,857,580 0.76% $ 1,268,320 0.43% $ 614,645 0.16% $ 48,459 0.01% (1.31%) 31500 Mobile Home Tax $ 1,767,608 0.86% $ 1,698,514 0.69% $ 747,835 0.25% $ 464,690 0.12% $ 413,173 0.09% (0.77%) 31600 Wheel Tax $ 3,491,099 1.69% $ 5,259,408 2.14% $ 6,419,341 2.17% $ 9,138,310 2.39% $ 11,021,109 2.37% 0.68% 31700 911 Telephone Surcharge $ 2,827,973 1.37% $ 3,857,115 1.57% $ 5,357,792 1.81% $ 7,142,610 1.87% $ 3,688,477 0.79% (0.58%) 31800 Tax Deed Revenue $ 175,133 0.08% $ 97,123 0.04% $ 169,785 0.06% $ 144,784 0.04% $ 286,188 0.06% (0.02%) 31900 Other Taxes $ 192,260 0.09% $ 186,123 0.08% $ 101,697 0.03% $ 165,603 0.04% $ 459,382 0.10% 0.01% 2.53% Subtotal Taxes $ 119,058,863 57.61% $ 143,303,369 58.32% $ 175,068,578 59.09% $ 230,650,565 60.31% $ 279,140,841 60.14% Licenses and Permits 32000 Licenses and Permits $ 1,338,327 0.65% $ 1,174,447 0.48% $ 1,584,021 0.53% $ 2,455,579 0.64% $ 2,338,839 0.50% (0.15%) Subtotal Licenses and Permits $ 1,338,327 0.65% $ 1,174,447 0.48% $ 1,584,021 0.53% $ 2,455,579 0.64% $ 2,338,839 0.50% (0.15%) Intergovernmental Revenue 33100 Federal Grants $ 4,467,246 2.16% $ 16,205,340 6.59% $ 14,357,280 4.85% $ 18,170,896 4.75% $ 18,135,870 3.91% 1.75% 33200 Federal Shared Revenue $ 1,253,458 0.61% $ 2,481,860 1.01% $ 3,292,642 1.11% $ 2,919,391 0.76% $ 2,265,712 0.49% (0.12%) 0.62% 33300 Federal Payments in Lieu of Taxes $ 1,196,851 0.58% $ 1,285,033 0.52% $ 2,329,313 0.79% $ 3,802,108 0.99% $ 5,560,836 1.20% 33400 State Grants $ 1,280,852 0.62% $ 1,163,354 0.47% $ 1,512,271 0.51% $ 1,668,461 0.44% $ 6,638,700 1.43% 0.81% 33501 Bank Franchise $ 1,840,005 0.89% $ 1,822,205 0.74% $ 2,582,157 0.87% $ 3,776,017 0.99% $ 2,722,105 0.59% (0.30%) 33502 Motor Vehicle Licenses $ 15,954,500 7.72% $ 22,200,492 9.03% $ 30,559,910 10.32% $ 36,938,572 9.66% $ 56,187,545 12.11% 4.39% 33503 Inheritance Tax $ 2,017,509 0.98% $ 2,631,439 1.07% $ 1,633,257 0.55% $ 196,666 0.05% $ ‐ 0.00% (0.98%) 33504 Liquor Tax Reversion $ 23,199 0.01% $ 47,343 0.02% $ 175,390 0.06% $ 41,274 0.01% $ 44,694 0.01% 0.00% 33505 Lottery Shared Revenue $ 43,818 0.02% $ 9,464 0.00% $ 20,254 0.01% $ 334,934 0.09% $ 802,377 0.17% 0.15% 33506 State Highway Fund (former 10% game) $ 225,793 0.11% $ 358,523 0.15% $ 378,845 0.13% $ 397,931 0.10% $ 252,781 0.05% (0.06%) 33507 Court Appointed Attorney/Public Defender $ 570,381 0.28% $ 378,705 0.15% $ 842,481 0.28% $ 705,045 0.18% $ 556,698 0.12% (0.16%) 0.35% 33508 Energy Minerals Severance Tax $ 630,723 0.31% $ 647,967 0.26% $ 1,358,306 0.46% $ 2,297,583 0.60% $ 3,073,630 0.66% 33509 Prorate License Fees $ 2,550,623 1.23% $ 3,405,611 1.39% $ 3,363,987 1.14% $ 3,557,524 0.93% $ 3,898,181 0.84% (0.39%) 33510 Abused and Neglected Child Defense $ 71,086 0.03% $ 119,778 0.05% $ 151,841 0.05% $ 160,977 0.04% $ 114,196 0.02% (0.01%) 33511 63 3/4% Mobile Home $ ‐ 0.00% $ 1,024,925 0.42% $ 696,857 0.24% $ 490,529 0.13% $ 449,155 0.10% 0.10% 33513 Secondary Road Motor Vehicle Remittances $ ‐ 0.00% $ 569,246 0.23% $ 2,675,442 0.90% $ 3,433,601 0.90% $ 4,755,188 1.02% 1.02% 33514 Telecommunications Gross Receipts Tax $ ‐ 0.00% $ ‐ 0.00% $ 1,542,664 0.52% $ 4,642,841 1.21% $ 5,113,146 1.10% 1.10% 33515 Motor Vehicle 1/4% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 89,248 0.02% $ 217,238 0.05% 0.05% 33516 Wind Farm Taxes $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 71,394 0.02% $ 792,540 0.17% 0.17% 33517 Motor Fuel Tax $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 288,087 0.06% 0.06% 0.98% 33518 911 Remittances $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ 4,568,326 0.98% 33599 Other State Shared Revenue $ 3,987,835 1.93% $ 2,764,881 1.13% $ 1,282,977 0.43% $ 663,156 0.17% $ 775,521 0.17% (1.76%) 33600 State Payments in Lieu of Taxes $ 364,075 0.18% $ 22,423 0.01% $ 5,622 0.00% $ 3,783 0.00% $ 25,002 0.01% (0.17%) 33700 Personal Property Tax Replacement $ 5,211,285 2.52% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% (2.52%) 33702 State Aid in Lieu of Property Taxes $ 7,689,757 3.72% $ 43,105 0.02% $ ‐ 0.00% $ ‐ 0.00% $ ‐ 0.00% (3.72%) 33800 Other Payments in Lieu of Taxes $ ‐ 0.00% $ 6,701 0.00% $ 48,067 0.02% $ 68,305 0.02% $ 80,896 0.02% 0.02% 33900 Other Intergovernmental Revenue $ 2,671,690 1.29% $ 3,096,050 1.26% $ 4,419,144 1.49% $ 3,702,103 0.97% $ 2,502,962 0.54% (0.75%) 0.63% Subtotal Intergovernmental Revenue $ 52,050,686 25.19% $ 60,284,444 24.52% $ 73,228,706 24.73% $ 88,132,337 23.03% $ 119,821,387 25.82% Charges for Goods and Services 34110 Treasurer's Fees $ 594,148 0.29% $ 599,432 0.24% $ 855,594 0.29% $ 1,027,094 0.27% $ 1,437,062 0.31% 0.02% 34120 Register of Deed's Fees $ 3,072,265 1.49% $ 4,542,444 1.85% $ 7,299,334 2.46% $ 7,581,455 1.98% $ 9,401,298 2.03% 0.54% 2