Taxpayer Guide
To the County
Government Budget
Notie Lansford
Oklahoma State University
New Horizons, New
Beginnings Conference
Southern Community
Development Educators
May 2004
"X"
COMPUTATION OF
AVAILABLE INCOME
(For Secretary to County Excise
Board)
68 O.S. 1991 Section 3007
AVAILABLE AD VALOREM LEVY
COUNTY
COUNTY
COUNT
Y
GENERA
L
BUILDIN
G
HEALTH
DEPT
FUND
1
ALLOCATED MILLS
FUND
COUNTY SINKING
FUND
FUND
2
Levy voted_____
mills
3
Levy
voted_____mills
4
General Indebted-
ness
Bonds
a
Gross Proceeds of Tax Levy
b
Deduct Reserve 2/22 if at 5%
1
Net Proceeds of Tax Levy
2
Add: Cash Fund Balance on Hand
3 Add Unclaimed Protest Tax
Refunds
4 Add Estimate of Surplus - 19__
Tax
5 Add Misc. Revenue Estimated Ex.
"F-I"
6
7
8
Add
9
Add
10
Total Available for Appropriation
5
Road &
Bridge
Roads
GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY 1, 1997, TO JUNE 30, 1998
EXHIBIT "A"
ESTIMATE OF NEEDS FOR 1998-99
4a
Schedule 8(a), Report of Prior Year's Expenditures
FISCAL YEAR ENDING JUNE 30, 1997
DEPARTMENTS OF GOVERNMENT
WARRANTS
BALANCE
ORIGINAL
APPROPRIATED ACCOUNTS
RESERVES
SINCE
LAPSED
APPROPRIATIONS
6/30/1997
ISSUED
APPROPRIATIONS
01
01a
01b
01c
01d
01e
01f
01f
01
02
02a
02b
02c
02d
02e
02f
02g
02h
02
04
04a
04b
04c
04d
04e
04f
04g
04h
04i
04
DISTRICT ATTORNEY - STATE:
Personal Services
Part Time Help
Travel
Maintenance and Operation
Capital Outlay
Intergovernmental
Other Total
DISTRICT ATTORNEY - COUNTY:
Personal Services
Part Time Help
Travel
Maintenance and Operation
Capital Outlay
Intergovernmental
Law Library
Other Total
COUNTY SHERIFF:
Personal Services
Part Time Help
Travel
Maintenance and Operation
Capital Outlay
Intergovernmental
Sheriff's Fees
Board of Prisoners
Other Total
$20,650.00
$46.16
$46.15
$0.01
$500.00
$4,900.00
$100.00
$46.16
$46.15
$0.01
$26,150.00
$500.00
$0.00
$0.00
$0.00
$400.00
$631.00
$39.41
$551.73
$360.59
$79.27
$1,031.00
$591.14
$439.86
$500.00
$200,975.92
$9,240.00
$3,000.00
$36,560.95
$2,054.46
$251,831.33
GENERAL FUND ACCOUNTS COVERING THE PERIOD JULY 1, 1997, TO JUNE 30, 1998
ESTIMATE OF NEEDS FOR 1998-99
Page 4a
Governmental Budget Accounts
FISCAL YEAR ENDING JUNE 30, 1998
FISCAL YEAR 1998-99
NET AMOUNT
WARRANTS RESERVES LAPSED BALANCE NEEDS AS APPROVED BY
SUPPLEMENTAL
OF
ISSUED
KNOW TO BE ESTIMATED BY
COUNTY
ADJUSTMENTS
APPROPRIATIONS
UNENCUMBERED GOVERNING
EXCISE
ADDED
CANCELLED
BOARD
BOARD
$20,650.00
$20,650.00
$400.00
$656.30
$100.00
$4,243.70
$890.00
$3,895.33
$867.49
$35.36
$1,056.30
$25,883.70
$25,412.82
$35.36
$1,266.30
$1,234.30
$1,266.30
$1,234.30
$790.00
$790.00
$766.30
$766.30
$0.00
$200,975.92 $197,737.33
$9,240.00 $6,730.75
$3,371.81 $1,317.46
$40,605.10 $37,714.41
$2,173.31 $2,139.30
$371.81
$4,044.15
$118.85
$4,534.81
$0.00
$256,366.14 $245,639.25
$0.00
$400.00
$279.80
$679.80
$22,400.00
$22,400.00
$100.00
$313.01
$22.51
$50.00
$4,900.00
$100.00
$50.00
$4,900.00
$100.00
$435.52
$27,450.00
$27,450.00
$32.00
$1,000.00
$1,000.00
$32.00
$1,000.00
$1,000.00
$3,238.59
$2,509.25
$1,654.35
$2,610.89
$34.01
$214,535.88
$9,240.00
$4,000.00
$40,000.00
$1.00
$214,535.88
$9,240.00
$4,000.00
$40,000.00
$1.00
$10,047.09
$267,776.88
$267,776.88
Taxpayer’s Guide
To The Johnston
County Budget
Program Delivery
• Three files on a disk
– bdgt.xls
– Taxpayer.doc
– Instructions.doc
• Hard copy of Instructions.doc
Step One
Instructions.doc
• Four pages
• On paper
• Very detailed
Step Two
Data entry
Step Three
Open Taxpayer.doc
– Update the “links”
– Change the cover page map
Observations
• Assoc. of County
Commissioners wanted and
paid for it.
• Few indications of use.
Possible causes:
– Lack of training
– Lack of time
– Lack of motivation
• Possible solution:
– On-line database with an option
to produce the report for them.
Q&A