$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 $12,393,244.88 which is 50.13% 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 (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 ser-vices, and $292,342 decline in Local Government Funds. 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 52.08% 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.

ExpendituresExpendituresExpendituresExpenditures 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 6.3% in 2013 for US employ-ers. Allen County benefited by being a member of a county consortium. Our health insur-ance cost increased 3.9% or

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. 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 $1,368,930.95 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: www.tax.ohio.gov/government/ casino.aspx

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?

• 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.

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.

www.allencountyohauditor.com/destr

oyedProperty.

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. 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.

Allencountyohioaudi-

tor.com/appraisal

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. 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?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

allencountyohauditor.com

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

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

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 cost 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%

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.

BUDGET VS. ACTUAL

For the Six Month Period Ended June 30, 2013

For the Six Month Period Ended June 30, 2013

2013 GENERAL FUND REVENUE

BUDGET VS ACUTAL

2013 GENERAL FUND EXPENSES

2

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

Schedule of Expenditures By Department

General Fund

For the Six Month Period Ended June 30, 2013 to 2007

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

2005 2006 2007 2008 2009 2010 2011 2012 2013

Revenues vs. ExpendituresRevenues Expenditures

Data represents first 6 months for each year

1,000,000

3,000,000

5,000,000

7,000,000

9,000,000

11,000,000

13,000,000

15,000,000

17,000,000

19,000,000

21,000,000

23,000,000

25,000,000

27,000,000

29,000,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Revenue vs. Expenditures2003-2012 Represents 12/31/xx actual

2013 represents 6/30/13 actual

Revenue

Expenses

County sales tax

61%Property taxes

12%

Charges for services

14%

Local government fund

4%

Intergovernmental

2%Interest

1%

Rent

3%

Other

2%

Transf/Adv

1%

2013 Revenue Sources

County sales tax

52%

Property taxes

10%

Charges for services

12%

Local government fund

7%

Intergovernmental

3%Interest

8%

Rent

3%

Other

5%

2008 Revenue Sources

Salaries and benefits

69%Materials and supplies

6%

Contracts and services

22%

Equipment / Misc

0%

Transfer/Adv out

3%

2013 Expenditures

Salaries and benefits

64%

Materials and supplies

5%

Contracts and services

26%

Equipment / Misc

1%

Transfer/Adv out

4%

2008 Expenditures

General Legislative &

Executive

17%

Judicial & Public Safety

58%

Health & Public Works

1%

Human Services

2%

Grants &

Recreation

3% Other

19%

Expenditures by Department

as of 6/30/2013

General Legislative &

Executive

19%

Judicial & Public Safety

53%

Health & Public Works

1%

Human Services

3%

Grants & Recreation

6%

Other

18%

Expenditures by Department

as of 6/30/2008

2000000

3000000

4000000

5000000

6000000

7000000

8000000

2005 2006 2007 2008 2009 2010 2011 2012 2013

Sales Tax Revenue

(first 6 six months each year)

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2005 2006 2007 2008 2009 2010 2011 2012 2013

INTEREST INCOME

(for first 6 months of each year)