Budget and Financial Plan for Appropriated Funds Fiscal Year 2010
Where History & Progress Meet
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Tulsa County Oklahoma
Budget and Financial Plan
For Appropriated Funds
Fiscal Year 2010 - 2011
Adopted By: Karen Keith, Chairman
Tulsa County Budget Board Earlene Wilson, Vice - Chairman & Secretary
June 14, 2010 Members:
Fred R. Perry
John Smaligo, Jr.
J. Dennis Semler
Sally Howe Smith
Ken Yazel
Stanley Glanz
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Table of Contents
Budget Message
Organizational Structure and the Impact on Planning Processes and Long-term Goals 8 Local Economic Conditions 9 Emerging Issues Facing the County 11 2010-2011 Budgetary Issues and Solutions 11 Budget Process and Calendar 13 Revenue and Expenditure Trends 15 Revenue Assumptions and Projections 15 Revenues by Source 16 Expenditure Assumptions and Projections 20 Expenditures by Category 20 Changes in Personnel Staffing Levels 22 Capital Improvement Projects 22 Fund Balances 23 Long-Term Debt 24
General Information
Mission Statement 26 Organizational Chart 27 Elected Officials 28 Profile of Tulsa County 30 Tulsa County Demographics 42 Non-Financial Goals and Achievements 44 Budget Process and Calendar 46 Budget Revisions and Budget Amendments 47 Description of the Accounting and Budgeting System 48 Basis of Accounting and Budgeting 49 Summary of Long Term Debt 50 Performance Measures and Goals 52 Fiscal and Budget Policies 53 Oklahoma State Statute Section 19-1401 County Budget Act 58
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Financial Summaries
All Appropriated Funds Fund Descriptions 65 Projected Change in Fund Balance 67 Revenue Definitions and Assumptions 68 Summary of Budgeted Revenues by Source 72 Budgeted Revenue Detail 73 Expense Definitions and Assumptions 76 Budgeted Expenditure Summary 77 General Fund General Fund Budgetary Highlights 81 General Fund Overview 82 General Fund Revenues – Summary by Source 83 Department Expenditure Summary 85 General Fund Major Organizational Units Overview Elected Official Units County Commissioners 97 County Assessor 103 County Clerk 105 County District Attorney 107 County Treasurer 109 Sheriff 111 Court Clerk 113 Non-Elected Units Human Resources 117 Public Information Officer/Governmental Affairs 118 Administrative Services 119 Information Technology 121 Social Services 123 Election Board 125 Budget Board Fiscal Officer 127 Budget Board Purchasing 128 OSU Extension Center 129 Parks Department 131 Juvenile Bureau of the District Court 133 Building Operations 135 INCOG 137 TAEMA 139 River Parks Authority 140 Excise Board 141 State Auditor 141 School Guards 141
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Engineering Division 143 Inspections Division 144 Levee District 145 Public Defender 145
Special Revenue Fund Group Budgeted Revenue Summary 147 Expenditure Summary 148 Special Revenue Group Fund Overviews Assessor’s Visual Inspection Fund 149 County Parks Fund 150 Debt Service Fund 151 Engineer’s Highway Fund 152 Juvenile Detention Fund 153 Parking Fund 154 Risk Management Fund 155 Special Projects Fund 156
County Organizational Units with Multiple Funds Consolidated Information Building Operations Department 159 Parks Department 161 Engineering/Highway Department 163 Juvenile Bureau of the District Court 165
Miscellaneous Reports Outstanding Debt 169 Changes in Debt 170 Capital Leases 171 Leases Payable 172 Nature and Scope of Capital Projects 174 The County’s Capital Improvement Planning Process 175 Overview of Funded and Unfunded Capital Projects 176 Employees by Department 179 Vehicles by Department 180 Glossary 181 Adoption of Budget 186 Certification of Excise Board 187 Affidavit of Publication 188
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Budget Message
June 14, 2010
To the Citizens of Tulsa County and the Tulsa County Budget Board:
Pursuant to the requirements of state law, I am pleased to present the Fiscal Year 2010-2011 Budget for Tulsa County, Oklahoma. This budget is the result of a legislatively designed process which guides the allocation of county resources within the framework of statutory requirements, local needs, and local planning processes. It provides legal spending authority for the County’s elected officials and appointed department directors.
All of the budgets contained herein are balanced: total resources (i.e., current revenues plus appropriated fund balance) available to a particular fund are equal to or greater than the proposed spending plan for that fund.
Organizational Structure and the Impact on Planning Processes and Long-term Goals Tulsa County’s statutory elective form of government differs significantly from a charter form of government or a municipal city manager form of government. These differences impact the planning and budgetary process, the resulting budgetary document, as well as operation and administration throughout the year. Independent elected officials are directly accountable to the people of the County and are responsible for discharging their statutory functions in accordance with state laws and the resources allocated to them by the Tulsa County Budget Board. In some instances, elected officials have additional resources available for their operations through various special revenue funds. In most cases, these special revenue funds are under the appropriating authority of an individual elected official rather than the Tulsa County Budget Board. The Tulsa County Budget Board has no oversight authority over the operations of each elective office nor does the Tulsa County Budget Board directly influence the development and implementation of goals and objectives for these elective offices. This structure results in each elected official identifying immediate and long-range goals and then presenting funding requests in the annual budget process. Under state law, all county property is controlled and managed by the Board of County Commissioners.
8 Despite these unique organizational features and their impact on entity-wide goal setting and planning processes, county officials share a commitment to the commonly-understood purpose of county government to provide responsive, efficient, and ethical government services for the people of Tulsa County (County). These shared commitments are reflected in the following long-term goals:
• Long-term fiscal stability for the County
• Continuous improvement in service quality and service delivery, with an emphasis on application of new technologies
• Equipping county employees with adequate knowledge, skills, technology and other resources to deliver public services
• Providing competitive compensation and benefits for county employees
As noted above, the County’s statutory organizational structure does not provide a formal mechanism for the development of cohesive and coordinated entity-wide budgetary priorities. However, county officials collaboratively identify, develop, and achieve progress toward shared county-wide commitments through alternative means. For example, the Tulsa County Budget Board provides an organizational mechanism for policy review and development as well as consensus-building regarding specific goals, objectives, and budget priorities. The Tulsa County Budget Board is comprised of the three County Commissioners, the County Clerk, the Court Clerk, the County Sheriff, the County Assessor, and the County Treasurer.
Local Economic Conditions PER CAPITA PERSONAL INCOME
According to the latest information provided by the Bureau of Economic Analysis of the United States Department of Commerce, in 2008 Tulsa had a per capita personal income (PCPI) of $46,043. This PCPI ranked 1st in the state and was 128 percent of the state average, $35,969, and 115 percent of the national average, $40,166. The 2008 PCPI reflected an increase of 3.5 percent from 2007. The 2007-2008 state change was 4.9 percent and the national change was 2.0 percent. In 1998 the PCPI of Tulsa was $29,562 and ranked 1st in the state. The 1998-2008 average annual growth rate of PCPI was 4.5 percent. The average annual growth rate for the state was 5.1 percent and for the nation was 4.0 percent.
Per Capita Personal Income, 2008
9 Per Capita Income as a Percent of the United States, 2008
Oklahoma Tulsa
TOTAL PERSONAL INCOME In 2008 Tulsa had a total personal income (TPI) of $27,276,359*. This TPI ranked 2nd in the state and accounted for 20.8 percent of the state total. In 1998 the TPI of Tulsa was $16,394,011* and ranked 1st in the state.
*Note: Total personal income estimates are in thousands of dollars, not adjusted for inflation.
AAGR: average annual growth rate
2007-08 percent change 1998-2008 AAGR Tulsa 4.8 % 5.2 % Oklahoma 5.8 % 5.8 %
U.S. 2.9 % 5.0 %
1998-2008 average annual growth rate Tulsa Oklahoma U.S. Net earnings 4.7 % 5.6 % 4.8 %
Dividends, interest, and rent 6.4 % 4.9 % 4.2 % Personal current transfer receipts 6.4 % 7.3 % 6.7 %
2007-2008 percent change Tulsa Oklahoma U.S. Net earnings 5.4 % 6.1 % 2.0 %
Dividends, interest, and rent 0.3 % 1.6 % 1.3 %
Personal current transfer receipts 8.9 % 9.0 % 9.2 %
10 COMPONENTS OF TOTAL PERSONAL INCOME
Total personal income includes net earnings by place of residence, dividends, interest, and rent, and personal current transfer receipts received by the residents of Tulsa.
Emerging Issues Facing the County Erosion of the County’s primary tax base. The County is significantly dependent on ad valorem tax levies to finance local services, with more than 60% of the county general fund operating revenues derived from this single revenue source. In the short- term, the County is vulnerable to the inherent volatility of this revenue stream due to economic factors that impact opening businesses, closing of businesses, construction, development and foreclosures. Also of concern is the impact of the limitation of annual adjustments of taxable values to fair market value. A negative continuing economic shift can have a significant detrimental effect on this important revenue source and the County’s ability to provide required services.
Increasing costs associated with unfunded mandates and cost shifting from local and state governments due to economic conditions that have resulted in reduced budgets for many entities. An example of cost shifting in the current budget is the absorption of 14 court employees into the County’s budget which previously has been funded by the State of Oklahoma. Another example is the funding cut by the State of Oklahoma for detention of juveniles by the Juvenile Bureau of the District Court. To maintain current service levels, Tulsa County is increasing its match for juvenile detention.
Need for long-term infrastructure planning and improvement. Major improvements are too costly to finance within the annual operating budget. Major capital and infrastructure improvements have been funded through Four to Fix the County sales tax initiatives and the County’s share of the Vision 2025 sales tax initiative. It is doubtful that the County will be receiving any more funds from a sales tax initiative similar to Vision 2025. The current Four to Fix the County sales tax initiative will expire September of 2011. Whether this sales tax initiative is renewed is unknown. Therefore, in order to adequately address these capital and infrastructure needs, the County needs to develop a long-term infrastructure capital improvement plan and obtain the additional funding necessary to implement the plan.
2010-2011 Budgetary Issues and Solutions As previously noted, the County’s statutory structure significantly influences the annual budgetary process. Individual elected officials engage in planning activities but these processes are generally focused on the respective responsibility areas of each office and are not formally coordinated at the entity level. Within this framework and context, the Tulsa County Budget Board and the Fiscal Officer evaluate funding requests and establish appropriations in accordance with available resources. As noted earlier, additional resources may be available to elected officials through special revenue funds, many of which are under the appropriating authority of an individual elected official. As a result, individual departmental goals tend to significantly impact the development of the budget.
11 In evaluating and prioritizing the various needs that are presented in the budget process, highest priority is given to those needs that are driven by essential statutory functions, where the County is required by state law to perform certain duties or to provide specific services and has no authority to eliminate program activity or services. This is another significant difference between the County and municipal governments. Whereas most municipal governments are able to exercise some degree of control regarding the scope of services provided to their citizens, the County is mandated by state law to provide certain services and these comprise the overwhelming majority of all County services provided. These services consist primarily of state responsibilities which have been delegated to local county governments and include such things as operation of court related activities, operation of a Juvenile Office and a Juvenile Detention Center, operation of a County Jail; law enforcement services for all unincorporated areas of the County, maintenance and retention of property records for all of the county, assessment of all county property, collection of property taxes for all political subdivisions within the County, voter registration and election activity, and, maintenance of county roads. Over the years, the Board of County Commissioners has authorized additional services beyond those identified above; however, the overwhelming majority of county spending is directed toward statutorily required services.
In light of the on-going economic recession and its impact on operating revenues, the primary budget focus in FY 2010-2011 is cost containment and cost reduction where possible. This has been an on-going focus since FY 2008-2009, but has intensified in light in further declines and/or limited growth in revenue. However, to date the County has avoided making program or service cuts.
2010-2011 Budgetary Issue: Stagnant or Declining Revenues— The County’s most significant revenue source, ad valorem (property) tax, began stagnating last fiscal year (FY 2009-2010). The average rate of growth from FY 2004-2005 to FY 2008-2009 was 5.94%. The growth rate for ad valorem taxes declined to approximately 3.5% for FY 2009-2010. The estimate for FY 2010- 2011 is only 2.4%. The declining growth rate is a result of the recession (resulting in less new construction and impacting business inventories) and sub divisions reaching the fair market value cap on valuation. Real estate recording fees and documentary stamps, which peaked in FY 2005-2006 but have been declining since, are anticipated to grow modestly.
Budgetary Impact— Overall, revenues to the County’s General Fund have declined or remain stagnant, presenting significant budgetary challenges. In order to avoid staffing or service reductions, the general budgetary approach included the following:
• No new programs or expansions in existing service levels
• Cost containment and cost-savings measures
• Using portions of fund balance (i.e., reducing undesignated/unreserved fund balance)
Cost containment measures include the following:
• No salary increases
• Decrease in retirement benefits
12 2010-2011 Budgetary Issue: Retirement Funding— The Tulsa County Employees’ Retirement System is governed by Title 19 OSA 951 through 962 of the Oklahoma Statutes and is operated to provide retirement, survivor and disability benefits to general employees of Tulsa County and certain other organizations as permitted by law. The actuary for the retirement system determined during FY 2009-2010 that the contribution rate should be 17.89% to properly fund the system. The County was contributing 12% and employees were contributing $1.00 per year.
Budgetary Impact— The County took the following actions in order to shorten the gap between the recommended contribution rate and the actual contribution:
• Increase the County’s contribution from 12% to 14% • Increase the employee’s contribution rate from $1.00 per year to 5 basis points of salary
• Reduced future expenses by adjusting the benefit percentage to current non- vested employees and to all future employees
2010-2011 Budgetary Issue: Increasing Health Insurance Costs— The County provides a health insurance benefit for its employees and their families. The employee shares in the cost of the health insurance benefit depending on the plan they chose and their family coverage. This year health insurance rates increased, by a minimum of 8%, over the prior year.
Budgetary Impact— The County absorbed the 8% increase this year across all plans. Approximately 30% of County employees may also share in the cost increase if they remain in other health plans that are offered by the County but are not the County’s main health plan. The County aggressively increased employee paid deductibles and co-pays in the FY 2009-2010 Budget. Because of the increased costs to employees, the County elected to absorb most of the increase in premium for FY 2010-2011.
Budget Process and Calendar
Tulsa County is a Budget Board county where the annual budget process is governed by Title 19 OSA 1401 through 1421 of the Oklahoma Statutes. The process and deadlines set forth by statute are primarily designed to provide a means for independent elected officials to formally communicate their budgetary needs to the Budget Board and the Fiscal Officer each year, to ensure that public hearings are held, and to ensure that the public has access to all budgetary documents and information.
The FY 2010-2011 Budget Calendar was adopted by the Budget Board on February 16, 2010.
BUDGET CALENDAR BUDGET PREPARATION
Feb. 22 Budget Process Begins - Fiscal Office distributes Budget Packet to departments for FY 2010-2011
March 15 Estimate of Revenue due in Fiscal Officer’s Office.
13 March 22 Return of Declaration of Personnel Needs.
March 29 Estimate of available revenue established and distributed.
March 29 Department Request of Appropriations returned to Fiscal Officer (Including CIP budget request). BUDGET INTERVIEWS
April 15 Administrative Services/OSU Extension Center/Election Board/River Parks/INCOG/IT/Communications/Engineering/Highways/Inspections/ County Clerk/TAEMA/Juvenile/Purchasing/Court Clerk/Court Fund
April 22 Human Resources/Benefits/Sheriff/Treasurer/Building Operations/ Public Defender/Social Services/Parks/Commissioners/Assessor/Visual Inspection/Adult Drug Court/General Government/Excise Board/Auditors/ Fiscal Office/District Attorney/ School Guards
BUDGET COMPLETION AND ADOPTION
May 17 Budget presented to Budget Board (Budget for each fund must be completed by June 1).
May 17 Budget Board Approval of Departmental Personnel Needs.
May 21 Notice to Publisher.
May 28 Publication of “Notice of Public Hearing (Must be Published at least five days before date of the hearing).”
June 7 Published budget presented to Budget Board.
June 7 Public Hearing, Presentation and possible adoption (Must be held by June 15).
June 14 Budget adoption (Tentative) (Must be adopted by June 23).
June 18 Presentation to County Excise Board.
July 1 Budget effective date.
July 15 Protest period ends.
Sept 20 Annual report review and adoption by Budget Board (Tentative).
Sept 20 Annual report to County Excise Board, prepared and compiled (Tentative).
Oct 14 Annual report filed with County Excise Board (Tentative).
14 Revenue and Expenditure Trends The graph below illustrates the growth in revenues and expenditures as well as changes in undesignated/unreserved fund balance levels over the past 5 years. It shows the significant flattening and decline of revenues in Fiscal Years 2007-2010, the increase in expenditures, and the use of fund balance to finance the current year’s budget. Each of these elements is discussed in detail in the following sections.
Revenue Assumptions and Projections
A multi-year comparison of revenues by source for all governmental funds is presented below. The following discussion explains the major sources of revenue for the County’s General fund and identifies the primary causes for fluctuations between the prior and current budget years.
% Change 2011 Budget % Total Of 2009 2010 2010 2011 Over/(Under) 2011 ACTUAL ORIG BUD PROJECTION FISCAL 2010 Budget Budget AD VALOREM TAXES $ 46,516,807 $ 49,057,786 $ 48,759,898 $ 50,442,500 2.82% 79.65% OTHER TAXES $ 2,743,175 $ 1,500,000 $ 2,528,643 $ 1,363,600 -9.09% 2.15% CHARGES FOR SER $ 3,827,324 $ 3,503,000 $ 3,730,550 $ 3,612,500 3.13% 5.70% INTERGOVRNMNTL $ 509,056 $ 401,950 $ 460,937 $ 380,156 -5.42% 0.60% INVESTMENT INCOME $ 708,645 $ 150,000 $ 271,512 $ 125,000 -16.67% 0.20% MISCELLANEOUS REV $ 1,978,731 $ 1,412,684 $ 2,902,560 $ 2,556,693 80.98% 4.04% OTHER FINANCING SRC $ (3,060,524) $ 7,208,291 $ 4,943,187 $ 4,849,120 -32.73% 7.66% GRAND TOTAL $ 53,223,214 $ 63,233,711 $ 63,597,288 $ 63,329,569 0.15%
15 Revenues by Source—
Ad Valorem Taxes (Property Tax) (79.65% of total revenue) Property tax comprises a large portion of the County’s overall General Fund revenues. The phrase “ad valorem,” means “according to value” or “in proportion to value.” Most people use the terms ad valorem tax and property tax interchangeably. The property is an ad valorem tax because the amount of tax is directly proportional to the taxable value of the property. Property taxes are measured in mills. A mill equals one-tenth of a cent or $1 tax for every $1,000 of taxable value. Taxable value (assessed value) is equal to the fair cash value multiplied by the assessment ratio. The assessment ratio in Tulsa County is 11% and the millage rate for County operations is 10.3 mills.
Assessed valuation has grown at an average annual rate of 5.36% from Fiscal Years 2000 to 2009 and it continues to provide a stable source of revenue for the County and its political subdivisions, although annual growth is expected to slow substantially. Total market value for the County currently exceeds $43.5 billion and total taxable value exceeds $4.7 billion. The FY 2010-2011 Budget assumes a 2.4% growth in assessed valuation. The budget assumes no change in the property tax rates.
The County’s property taxes are levied October 1, on the assessed value listed as of January 1 of the same year for all real and personal property located in the County, except certain exempt property. The Tulsa County Assessor is responsible for the valuation of all real and personal property located within Tulsa County. A revaluation of all property is required once every four years.
In addition, the County also collects the ad valorem taxes assessed by cities and towns and school districts and apportions the ad valorem tax collected to the appropriate taxing unit.
Property taxes are collected and apportioned to the County by the Tulsa County Treasurer. Taxes are levied annually on October 1 and are due as following: one-half by December 31 and one-half by March 31. Major tax payments are received in the months December through April, and are recognized as revenue in the year received. Lien dates for personal and real property are in June and October, respectively. Governmental funds report deferred revenues in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Revenues received within 60 days of year-end are considered to be available.
The County’s budgeted FY 2010-2011 proposed operating property tax levies include the following: General Fund Operations-- $10.30 per $1,000 assessed valuation
16 The chart below illustrates the stable growth in ad valorem taxes since FY 2004-2005. AD VALOREM TAX REVENUE
Other Taxes (2.15% of total revenue) Examples of Other Taxes revenues are Tobacco Excise Tax, Flood Control Tax, Occupational Tax, Documentary Stamps and the County’s portion of Vehicle Registration Stamps. Oklahoma State Statutes require that no more than 90% of the revenue (except Ad Valorem taxes) estimated in a given year can be budgeted in the next year. The County does not budget for the Tobacco Excise Tax to comply with the 90% rule. The County Clerk's Recording Department is responsible for receiving and recording all documents pertaining to real property (real estate). This department acts as agent for the Oklahoma Tax Commission for the sale of Revenue (Documentary) Stamps, which are affixed to the property deeds. As can be seen from the table below, Documentary Stamp revenue peaked in FY 2005-2006. The economic downturn in housing caused an especially deep cut in revenue in FY 2008-2009.
Increase/ Documentary (Decrease) Over Stamps Prior Year Fiscal Year 2004-2005 $ 1,447,354 Fiscal Year 2005-2006 $ 1,765,320 21.97% Fiscal Year 2006-2007 $ 1,614,945 -8.52% Fiscal Year 2007-2008 $ 1,552,180 -3.89% Fiscal Year 2008-2009 $ 1,109,530 -28.52% Fiscal Year 2009-2010 Proj. $ 1,063,573 -4.14%
17 Intergovernmental Revenues (0.6% of total revenue) The County’s General Fund receives minimal Intergovernmental Revenues. The main sources of revenues are from the State of Oklahoma for the District Attorney and Election Board Expense and reimbursement of the salary of the Secretary of the Tulsa County Election Board.
Charges for Services (5.7% of total revenue) Current year revenues for Charges for Services (fees, commissions, and other charges for services) reflect a net 3.1% increase for FY 2010-2011, or approximately $109,500. The increase is primarily attributable to increased revenues expected for recording fees (5.9% increase), charges for printing and duplicating services (11.1% increase) and Pharmacy revenue (11.1% increase).
As illustrated in the chart below, County Clerk recording fees hit record highs in FY 2005-2006 with annual revenue of nearly $2.4 million, but they have steadily declined until FY 2009-2010. The FY 2010-2011 Budget includes estimated revenue of $1,800,000, which reflects a slight increase over the prior year (FY 2009-2010) budget.
18 Investment Income (0.20% of total revenue) Interest revenue has declined significantly since FY 2006-2007, with FY 2009-2010 revenues projected to be $271,512. As a result, the FY 2010-2011 revenue estimate has been reduced to $125,000. This compares to interest revenue of more than $2.3 million earned in FY 2006-2007. The decrease in interest revenue is attributable to the reduced interest rates due to the national economy.
The chart below illustrates the sharp decrease in interest income over the past 3 years.
Miscellaneous Revenue (4.04% of total revenue) The County receives Miscellaneous Revenue from many sources. Those include janitorial and utilities reimbursements from the Court Clerk, Sales of Materials, and Vehicle Expense Reimbursement.
19 Expenditure Assumptions and Projections The FY 2010-2011 Budget for the General Fund reflects total expenditures of $63.3 million, which represents a 0.15% increase over the prior year’s budget of $63.2 million.
A multi-year comparison of expenditures by functional category is presented below.
% Change 2011 Budget % Total Of
2009-2010 2009-2010 2009-2010 2010-2011 Over/(Under) 2010-2011
ACTUAL ORIG BUD PROJECTION BUDGET 2010 Budget Budget SALARIES AND WAGES $31,238,378 $32,517,858 $31,765,918 $32,834,700 0.97% 51.85% EMPLOYEE BENEFITS $11,488,261 $13,333,633 $11,963,254 $14,430,351 8.23% 22.79% OPERATING EXPENSES $10,314,196 $10,294,895 $9,349,376 $10,388,117 0.91% 16.40% OTHER SERV/CHARG $3,378,674 $3,894,796 $3,573,606 $3,981,421 2.22% 6.29% CAPITAL OUTLAY $2,564,336 $650,665 $1,829,612 $989,652 52.10% 1.56% CONTINGENCY $0 $2,229,300 $0 $318,124 -85.73% 0.50% TRAVEL EXPENSES $293,187 $312,564 $266,402 $387,204 23.88% 0.61% GRAND TOTAL $59,277,031 $63,233,711 $58,748,168 $63,329,569 0.15%
Expenditures by Category—
Historically, the County spends approximately 91% to 93% of its total annual appropriations. As shown in the table above, expenditures for FY 2009-2010 are projected at approximately 92.91% of budget. In developing the FY 2010-2011 Budget, this trend is expected to continue, however, the budget reflects an expected reduction in overall fund balance levels. All funds are budgeted to be solvent at the conclusion of FY 2010-2011 and the County will maintain the minimum fund balance target in the General Fund which is the major operating fund. The County’s fund balances are discussed in greater detail later in this Budget Message.
The County monitors the spending ratio and adjusts appropriation methodologies in light of significant changes or emerging trends. If the spending ratio increases such that county appropriations are fully expended each year, the County will need to limit annual appropriations to amounts equal to current period revenues; otherwise, the County may find that it is consistently reducing its reserves in order to pay for on-going expenses.
The County has one (1) major operating fund: the General Fund and four major (4) Special Revenue Funds. The FY 2010-2011 General Fund Budget includes expenditures of $63.3 million compared to estimated revenue of $58.5 million. This suggests a spend-down of fund balance in the amount of $4.8 million for operations. It is very unlikely that a spend-down of this magnitude will actually occur if the spending ratio is consistent with that of prior years. Also, Oklahoma State Statutes require that revenue other than ad valorem property tax revenue be budgeted at a limitation of 90% of what is expected to be received in the current year. This limitation tends to produce a yearly fund balance for the General Fund. These assumptions appear to be valid and reasonable. Locally-enacted budget revision policies require Budget Board approval on all budget revisions, which serves to deter spend-down of appropriations and helps ensure a spending ratio of less than 100%. Undesignated and unreserved fund balance for the General
20 Fund at the end of FY 2010-2011 is expected to be $159 based on budgeted expenditures. The minimum fund balance target is 5-10%. Because of the State imposed revenue limitation for budgeting and the spending ratio, the General Fund results in the fund balance target of 5-10%.
The Assessor’s Visual Inspection Fund FY 2010-2011 Budget includes expenditures of $2.4 million compared to revenue of $2.4 million.
The Park Fund FY 2010-2011 Budget includes expenditures of $3.3 million compared to revenue of $3.3 million.
The Highway Fund FY 2010-2011 Budget includes expenditures of $6.9 million compared to revenue of $6.9 million.
The Juvenile Bureau of the District Court’s Detention Fund FY 2010-2011 Budget includes expenditures of $3.4 million compared to revenue of $3.2 million. This suggests a spend-down of fund balance in the amount of $219,677 for the Juvenile Bureau of the District Court’s Detention Fund.
Salaries and Wages (51.85 % of total expenditures) Salaries and Wages only increased by .97%. The slight increase is due to the fact that this will be the third year that the County has not given raises and 3 new positions were approved in the General Fund.
Employee Benefits (22.79 % of total expenditures) The increase of 8.23% in benefits is due to the County increasing its share of the retirement contribution to the County’s defined benefit plan from 12% to 14% of the employees’ salary. The increase is also due to the County absorbing an 8% increase in health insurance premiums.
Operating Expenses (16.40 % of total expenditures) Operating Expenses are increasing by only .91%. Spending in this area is primarily comprised of the appropriations for utilities, motor vehicle operation supplies, property insurance, office supplies, building and grounds maintenance, postage, audit fees and Information Technology software and hardware maintenance.
Other Services and Charges (6.29 % of total expenditures) Other Services and Charges are increasing by 2.2%. Spending in this area is primarily comprised of the appropriations for Tulsa Area Emergency Management Agency (TAEMA), Tulsa County’s share of the funding for River Parks and Indian Nations Council of Governments (INCOG), interest on warrants, bank service fees and the match for funding from the State of Oklahoma for the Juvenile Bureau of the District Court detention activities.
Capital Outlay (Fixed Assets) (1.56 % of total expenditures) Each year, the Tulsa County Budget Board approves funding for investment in new and replacement fixed assets. This category includes appropriations for new and replacement fixed assets and consists primarily of new and replacement machinery and equipment, new and replacement vehicles, and new and replacement computer hardware and software. This type of capital expenditure is sometimes referred to as “pay-as-you-go” capital, because it is fully incorporated into the annual operating budget for a given department rather than included in a capital improvement plan or in a separate capital project budget. In
21 the schedules above, all appropriations relating to fixed assets, across all functional areas, are combined and presented as “Capital Outlay” rather than as spending within the given functional area.
The increase in Capital Outlay spending from FY 2009-2010 ($650,665) to FY 2010-2011 ($989,652) is primarily attributable to an increase in spending for replacement vehicles.
Contingency (0.50 % of total expenditures) Contingency is made up of funds that are set aside to fund the County’s long- term plan to self insure in as many areas as possible. Tobacco Excise Tax revenue is used to fund the self insuring reserve program in the Risk Management Fund. However, because of the 90% limitation on the budgeting of revenues by the Oklahoma State
Statutes, Tulsa County does not budget the Tobacco Excise Tax. As these funds are received, they are appropriated to Contingency and used as needed.
Travel Expenses (0.61 % of total expenditures) While several departments have decreased travel expenses, this category is increasing by 23.88% (from $312,564 in FY 2009-2010 to $387,204 in FY 2010-2011). The increase is due to Human Resources increasing their out of the County travel from $3,500 to $10,450, Informational Technology – General increasing their out of the County travel from $6,200 to $12,350 and the Sheriff’s Office increasing their General Fund out of the County travel budget from zero to $71,581.
Changes in Personnel Staffing Levels The FY 2010-2011 Budget reflects minimal changes to permanent and temporary staffing levels and they are summarized below:
Increase 1.0 Full Time Equivalent for County Commissioners for First Deputy position (funded from General Fund).
Increase 2.0 Full Time Equivalents for Juvenile Bureau of the District Court for Lakeside Home (funded from General Fund).
Cost shift 14.0 Full Time Equivalents for Court Clerk (funded from General Fund) from Oklahoma State funding. These were positions that were funded by the State of Oklahoma and due to the State’s budget crisis; these positions are now required to be paid out of the General Fund of the County.
Capital Improvement Projects The County’s infrastructure-related improvement projects are small-scale and funded on a pay-as-you-go basis from the annual operating revenues in the Highway Fund. As a result, they are budgeted and accounted for within the Highway Fund’s annual operating budget.
Large-scale capital improvement projects occur infrequently and consist primarily of facility-related projects and are budgeted and accounted for within a capital project fund of the Tulsa County Industrial Authority. The Tulsa County Industrial Authority is a separate legal entity. The Tulsa County Budget Board does not have appropriation authority over the Tulsa County Industrial Authority and therefore its budget is not presented in this document. Projects of this nature typically require several
22 years to complete and are usually financed with special revenues dedicated to the project such as the Four to Fix the County sales tax or the Vision 2025 sales tax.
The County does prepare a Five Year Capital Improvements Program separate from this budget. For the five year period FY 2010-2015, a total of $233,868,717 in projects has been requested with $222,314,334 (95%) in projects having no funding source.
Fund Balances The County continues to meet minimum fund balance targets in its major operating funds. Fund balance is the difference between the assets and liabilities of a particular fund. Fund balance may be reserved, designated, or undesignated/unreserved. Undesignated/unreserved fund balance amounts represent fund resources that are available for appropriation.
Note: Tulsa County will implement Governmental Accounting Standards Board Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions” for Fiscal Year 2010-2011. GASB No. 54 will change the Fund Balance definitions discussed later. Those changes will be reflected in the FY 2011-2012 Budget Document.
Projected Undesignated/Unreserved Fund Balances at June 30, 2011 Reservations of fund balance are required for encumbrances, restricted assets, and long-term receivables such as those associated with the Special Revenue Fund Group.
Designations of fund balance, conversely, are discretionary. Detailed information for each fund is available in the Fund Statements section of this document.
The undesignated and unreserved fund balance is intended to meet three primary objectives. First, it provides contingency funds in the event the County experiences a revenue shortfall, an economic slow- down, or an unforeseeable emergency. Using fund balance in a contingency manner allows the County to continue operations without disruption, even though revenues may decline or significant unforeseen emergency costs are encountered. This use of fund balance must be monitored closely because it cannot be sustained for long. In addition, replenishing fund balance is a slow process, usually requiring several years; therefore, extreme care should be exercised in spending fund balances. As previously noted, the fund balance in the General Fund is being depleted this year as a result of the significant economic slow- down which is causing declining or stagnant revenues. Second, undesignated/unreserved fund balances provide resources to meet cash flow requirements and to generate investment income. Third, it allows for financial planning. In the event the Budget Board determines that fund balance levels are more than is needed and that the amounts truly are “surplus”, the County may commit these funds to capital or non- recurring needs.
For additional information regarding the County’s Fund Balance Policies, please refer to the Fiscal and Budget Policies.
23 The table below shows the projected changes in fund balances for the coming budget year and the projected fund balance amounts at the end of FY 2010-2011:
Beginning Budgeted Budgeted Change in Ending Fund Fund Fund Balance Revenues Expenditures Balance Balance Governmental Fund General Fund $4,849,279 $58,480,449 $63,329,569 ($4,849,120) $159
Special Revenue Group Assessor's Visual Inspection Fund $2,662 $2,426,638 $2,429,300 ($2,662) Parks Fund $742,746 $3,325,000 $3,325,000 $742,746 Debt Service Fund $14,067 $33,920 $33,920 $14,067 Highway Fund $1,669,285 $6,900,000 $6,900,000 $1,669,285 Juvenile Detention Fund $918,432 $3,219,567 $3,439,244 ($219,677) $698,755 Parking Fund $214,090 $214,090 Risk Management Fund $1,735,612 $1,735,612 Special Projects Fund $3,122,128 $3,122,128
Total $13,268,301 $74,385,574 $79,457,033 ($5,071,459) $8,196,842
Projected Changes in Fund Balances at June 30, 2011
As previously discussed, the expected decline in fund balance in the General Fund is primarily due to sluggish and declining revenues. Also, as previously discussed, the County does not fully expend appropriations each year and this trend is expected to continue in FY 2010-2011. Also, as previously discussed, due to the restriction by Oklahoma State Law, revenues must be conservatively budgeted to be no more than 90% of what is projected to be received in the current year (except for Ad Valorem Property taxes). As a result, although fund balance in the General Fund will be reduced, County officials expect the actual reduction to be less than the amount shown in the schedule.
The County’s Assessor’s Visual Inspection Fund must reduce the amount of assessment fees charged for services on behalf of all ad valorem taxing entities in Tulsa County by the amount of beginning fund balance. This requirement causes the Visual Inspection Fund to always have a projected zero ending fund balance.
The projected decline in fund balance in the Juvenile Bureau of the District Courts’ Detention Fund is a result of reduced funding by the State of Oklahoma and the budget crisis the State experienced in FY 2009-2010, which will continue in FY 2010-2011.
Long-Term Debt The County’s legal debt limit is equal to five percent of net assessed value. Total assessed valuation at June 30, 2009 is in excess of $4.7 billion which results in a legal debt limit of approximately $239,000,000. The general obligation debt outstanding ($0) less the amount available in the Debt Service Fund ($0) is $0, leaving a legal debt margin of $239 million. At this time, the County does not intend to issue additional General Obligation bonds in 2010-2011.
The County has no Long-Term debt. The Debt Service Fund is used to pay judgments against the County. For the past 3 years, judgments against the County have been at historic lows. Funding for the Debt
24 Service Fund comes from Ad Valorem Property Tax. Funding for the Debt Service Fund for the last 3 years has been one one-hundreth of a mill.
The Tulsa County Industrial Authority has issued Revenue Bonds in association with funding for Capital Projects funded through the Four to Fix the County sales tax and the Vision 2025 sales tax. The Tulsa County Budget Board has no appropriation authority over the Tulsa County Industrial Authority, therefore the debt of the Tulsa County Industrial Authority is not part of this budget. However, discussion on the debt of the Tulsa County Industrial Authority is presented elsewhere in this document for informational purposes only.
Conclusion In closing, I wish to acknowledge the significant contribution of all those who assisted in the preparation and analysis of this data, particularly the staff of the Tulsa County Fiscal Office (Tom Gerard, Patty Thornburg, San Juanita Boyles and William Beatty, Jr.), whose effort and commitment to excellence have made this document possible.
Respectfully Submitted,
Jim Smith
Tulsa County Fiscal Officer
25
Mission Statement
Through its elected officials and employees, Tulsa County shall serve each citizen and visitor in the most efficient, courteous, and fiscally responsible manner using the highest standards of professionalism, integrity, and respect for others.
26 Organizational Chart for Tulsa County, Oklahoma
Citizens of Tulsa County
Board of County Commissioners (Elected) Elected Offices Other Offices *
Assessor District Courts Chief Deputy Excise/Equalization Board Treasurer Juvenile Bureau County Clerk Public Defender Sheriff Court Clerk Election Board Information Technology Building Operations County Agent
Human Resources Engineering/Highway District Attorney
Community Correction Inspections 27 Budget Board** Administrative Services Social Services Fiscal Officer Purchasing Agent County Parks
Economic Development/ Public Information Officer
Appointive Boards, Commissions, and Councils
County Other Joint City /County Park Board Drainage District #12 Water Improvements District #3 Public Facilities Authority Indian Nations Council of Governments Library Commission Home Finance Authority Tulsa County Criminal Justice Authority Board of Health Industrial Authority River Parks Authority Metropolitan Environmental Trust Authority Tulsa Area Emergency Management Agency Long Term Care Management Authority
*District Court Judges and District Attorney elected by citizens. Others are appointed. **Membership includes all elected County Officials. Tulsa County, Oklahoma Elected Officials
TULSA COUNTY ELECTED OFFICIALS 2010
Commissioner District 1 Commissioner District 2 Commissioner District 3 John Smaligo, Jr. Karen Keith Fred Perry
County Treasurer County Clerk County Assessor Dennis Semler Earlene Wilson Ken Yazel
County Sheriff Court Clerk District Attorney
Stanley Glanz Sally Howe28 Smith Tim Harris
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29
Profile of Tulsa County, Oklahoma
Tulsa County, as well as its political offices, was established under Article 17 of the Oklahoma Constitution, which was ratified on July 16, 1907. The county is located in the northeast portion of Oklahoma. The City of Tulsa serves as the county seat. In 2008, the population of Tulsa County is estimated to be 591,982, with a total area covering about 587 square miles. The Board of County Commissioners (BOCC), a three-member board, governs the county.
The BOCC meets once weekly on the first floor of the Court House Administration Building and is responsible for the general governmental and administrative affairs of the county. Other elected officials are the County Treasurer, the County Clerk, the County Sheriff, the County Assessor, District Attorney and the County Court Clerk.
According to State Statutes, the County Assessor is responsible for the valuation of all real and personal property located within the county for taxation purposes. The Oklahoma Tax Commission determines the values of public service properties. Local control over the valuation of real and personal property by the County Assessor provides a tremendous advantage for local citizens. Provisions have been made in the law which allow the citizens to discuss assessments or changes in assessments of their property with local officials in person. At no other level do citizens have as much say about their legal obligation to pay tax as they do at the county level.
The resulting taxes are collected by the County Treasurer, who also acts as a collecting agent for much of the revenue for schools and cities located within the county. The Treasurer also maintains all county funds as well as manages the funds belonging to the Tulsa County Employees' Retirement System.
The County Clerk acts as registrar of deeds and is the official record keeper for the County, recording all appropriations and expenditures for each county office or department. The County Clerk prepares the Comprehensive Annual Financial Report. In addition, the County Clerk processes the payroll and accounts payable for all County offices and departments and acts as secretary to the BOCC and Budget Board.
The County Sheriff provides law enforcement protection to rural areas of Tulsa County, as well as assisting local police forces when needed. The County Sheriff is responsible for operating the jail. The Sheriff's Office also provides court guards while court is in session.
The County Court Clerk acts as the custodian of all files and records of the District Court of the State of Oklahoma. The Court Clerk maintains the law library. Many licenses, including marriage licenses and passports, are issued from the Court Clerk's Office.
In 1981, a County Budget Board was created with the adoption of the "County Budget Act." The Budget Board was created to establish uniform and sound budgeting practices and control procedures. The Budget Board is comprised of all eight elected county officials. The Budget Board meets monthly on the first floor of the Court House Administration Building. A more detailed explanation of the budget process and the funds affected is included in the financial policies, budget policies, budget calendar, and Oklahoma Statute section in this document.
30 Tulsa County’s Historic Roots
Tulsa and oil. For decades the two were virtually synonymous. And it’s true the area’s early fortunes were built by tapping into enormous petroleum reservoirs beneath northeastern Oklahoma’s rolling landscape. With each new strike that gushed skyward, entrepreneurial oilmen began to build vast financial empires and create something new and unexpected – an area of wealth, sophistication and taste.
Tulsa County is seasoned with rich Native American traditions, which continues to influence the area to this day. Thanks to these Old West roots, Tulsa County remains a truly Native American area. In fact, it was the Lochapoka band of Creek Indians who first settled the fertile lands spreading out from the banks of the Arkansas River. Forced from their ancestral homes in the east between 1828 and 1836, the Creek Indians’ Trail of Tears led them to a land of new promise in eastern Oklahoma. At the foot of an oak tree overlooking the Arkansas River near what is now downtown Tulsa, Creek Chieftain Archee Yahola stoked a fire symbolizing a new beginning for his people. That tree, Council Oak, thrives to this day.
First known as Tallasi to its Creek founders, the budding town became a crossroads for ranchers, farmers, traders, merchants and outlaws. Over the years, Tallasi evolved into Tulsey and Tulsee, and finally Tulsa. All were derivations of the Creek word denoting, appropriately enough – town. The settlement proved to be a convenient stop for cattlemen driving their herds across the Arkansas River on their way to railheads in Kansas. With the arrival of the steel rails in 1882, the pace quickened, and before long, a genuine downtown district was emerging. Tulsa was incorporated in 1898, just nine years before Oklahoma was admitted into the Union as the 46th state.
At the turn-of-the-century, Tulsa County beckoned as a land of opportunity to people of all races and creeds. Blacks gathered along Greenwood Avenue to form the beginnings of what would become known as the Black Wall Street of America. Native Americans came to Tulsa County to trade with townspeople and each other. But it wasn’t until the discovery of oil just west of the river in 1901, and the gusher on Ida Glenn’s farm south of town in 1905, that Tulsa County came face to face with its destiny. The oil boom brought men to Tulsa County whose names – Sinclair, Getty, Skelly and Phillips, to name a few of the most prominent – were synonymous with the industry they pioneered. By 1920, oil discoveries had pushed Tulsa’s population to 72,000.
Tulsa County remained the Oil Capital of the World for several decades, and even today, energy remains a pillar of the local and state economies. In recent years, aerospace, manufacturing and telecommunications have become prominent features of Tulsa County’s increasingly diversified economy. The glory days of the oil business live on in the form of art deco architecture and world-class cultural attractions established by oilmen turned philanthropists.
Architecture
Architecture aficionados will find downtown Tulsa is a virtual classroom for the 1920s art deco style with many outstanding buildings including the Tulsa Union Depot, Oklahoma Natural Gas building, and the world-famous Boston Avenue Methodist Church. In fact, only New York and Miami can claim more examples of this unmistakable style characterized by ornate gargoyles, opulent lobbies and exquisite towers. Guided, as well as self-tours, are available. Many more public buildings and private residences scattered throughout the city testify to this colorful architectural heritage including the 10,000-square-foot Westhope mansion, a Frank Lloyd Wright masterpiece. In 2008 First Lady Laura Bush designated Tulsa a
31 Preserve America Community. Tulsa’s selection as the host city for the Sixth World Congress on Art Deco in 2001 and the 2008 National Preservation Conference are clear indications of the county’s commitment to historic preservation.
Tulsa County Earns High Rankings
Tulsans have long known there is something special about their area and the rest of the nation has taken notice. During the past year, Tulsa County and the City of Tulsa has garnered the following honors:
• No. 1 place to live in the U.S. (Relocate America 2009) • No. 1 metro for cost of living (Business Facilities 2009) • No. 2 mid-sized city for jobs and No. 10 among all cities (Forbes 2009) • No. 2 “pay-raise” city in the U.S. (Forbes 2009) • No. 2 metro for quality of life (Business Facilities 2009) • No. 5 best metro region in the nation to ride out the U.S. recession (Forbes 2008) • No. 8 small city of the future (fDi magazine 2009) • No. 5 on America’s Most Livable Cities list (Forbes 2009) • No. 1 U.S. city likely to escape the commercial real estate slump (U.S. News & World Report 2009) • No. 5 strongest market for residential real estate through September 2009 (Forbes 2009) • No. 9 best city for real estate bargains (MSN Real Estate 2009) • One of America’s top hot real estate markets (CNNMoney 2009)
These new rankings join a long list of accolades the Tulsa area has received in the past including twice being named one of America’s Most Livable Communities, most recently in 2004, by the Partners for Livable Communities in Washington, D.C.
Other reasons Tulsa County is a great place to call home include:
• Fifth lowest cost of doing business in the nation • One of the country’s lowest unemployment rates at 6.1 percent • Having the second-shortest commute time in the nation • Cost of living 11 percent below national average
Citizens in our region enjoy unsurpassed beauty, a well-educated and talented workforce, cultural diversity, and a pro-business environment.
Live in Tulsa County
Regions and Neighborhoods
From refurbished downtown lofts to elegant neighborhoods built during the oil heydays to spacious suburban living, the Tulsa metro area offers housing that suits a variety of tastes and needs. Like many communities around the country, Tulsa is experiencing a renaissance in the older sections of town. Single-family neighborhoods and tree-lined suburbs will always appeal to certain homebuyers. Yet there’s a growing interest among baby-boomers and empty nesters alike in high-density, mixed-use development as an alternative to suburban sprawl. A cadre of urban pioneers is busy reclaiming blighted buildings downtown and transforming them into loft apartments and townhouses.
32
Tulsa County communities continue to beckon homebuyers looking for extra space and the serenity of country living. Along with easy access to shopping, health care and area attractions, communities along the urban perimeter boast the quickest one-way commutes. Tulsa County’s average commute time is approximately 20 minutes. This allows residents to drive to work and return home much faster than their counterparts in Dallas, Oklahoma City, Houston, and Denver. Convenient and attractive, these communities enable Tulsans to enjoy the amenities of urban living and the lifestyle of a small town.
The city proper encompasses many neighborhoods with distinct personalities. No matter what part of town you call home, expect an array of choices and a quality of life that only gets better.
North
Reflecting Tulsa’s colorful heritage, attractive houses of early-day oil barons and their employees sprinkle the hilltops in the Brady Heights and Reservoir Hill neighborhoods. Meanwhile, new family-oriented developments and infill projects continue to inject new life and vitality into aging neighborhoods. Further to the north are Tulsa International Airport and the nearby community of Owasso. Once a quiet suburban town, Owasso has become one of the area’s fastest-growing communities and is a beacon for employees of American Airlines, Spirit Aerosystems, SABRE, WorldCom, Vanguard and Whirlpool.
South
For decades, Tulsa has steadily grown south and that pace has quickened in recent times, especially along the Arkansas River. New housing and apartment complexes, businesses and office buildings are constantly springing up. South Tulsa is highlighted by the 71st Street retail corridor, which features abundant shopping and the convenience of Woodland Hills Mall. South of Tulsa, Bixby continues to experience a building boom in new houses and apartments. Known for its fertile soil, the Bixby area is home to sprawling vegetable and sod farms. Jenks, Glenpool and Sapulpa offer suburban living and plenty of room for horses. Tulsa is only minutes away via Highway 75, and expansion of the Creek Turnpike offers convenient access to the interstate highway system.
East
Broken Arrow has become Tulsa County’s largest bedroom community with a population of 90,000. Construction of new housing, apartments and retail establishments continues to blur the line between the two communities. Broken Arrow residents have easy access to south Tulsa’s retail corridor and a smooth commute to downtown Tulsa via the Broken Arrow Expressway.
West
Communities to the west have seen rapid growth in recent years. New housing developments are appearing in outlying areas of the city of Sand Springs, which straddles the Arkansas River upstream from Tulsa. The Red Fork area reflects Tulsa County’s oil-related and blue collar past.
33 Diversity: Urban Living
Though located in America’s heartland, Tulsa County is a surprisingly diverse community thanks to its history, industry and geography. Virtually every ethnic group and culture is represented to some extent, from Native Americans to more recent influxes of eastern European and Hispanic immigrants. The County’s historic ties to the energy industry also have attracted people from around the world. Many of these groups showcase their cultures at festivals and celebrations throughout the year.
Transportation
Tulsa County is amazingly easy to navigate and getting lost takes some effort. The county is laid out in a user-friendly grid with north-south and east-west main arteries at one-mile intervals. Several major bridges over the Arkansas River offer access to west Tulsa and points beyond. The metropolitan area’s highway system includes both heavily traveled interstates and convenient freeways and toll roads connecting all areas of the community.
Tulsa County’s infrastructure is solid and expanding. Interstate 44, the city’s major east-west thoroughfare, separates north and south Tulsa County. The well-traveled highway offers a straight shot to Oklahoma City to the west and Joplin, Missouri, to the east. U.S. Highway 75 cuts through Tulsa from north to south and offers easy drives to Dallas and southeast Kansas.
Highway 169 is a major six-lane route for commuters. The north-south roadway offers easy access to the south retail corridor, Tulsa International Airport, and the city of Owasso to the north. The Broken Arrow Expressway (Highway 51) is the main route for commuters coming into the City of Tulsa from Broken Arrow. The Creek Turnpike to the south now offers a south loop that connects with Interstate 44. The Gilcrease
Expressway to the north will eventually circle around the northwest region and connect with Interstate 44.
Commuters in the surrounding suburbs enjoy the Creek Turnpike, which runs between the Will Rogers and Turner turnpikes and makes it possible for motorists to circumvent the City of Tulsa.
South 71st Street, with six lanes and tree-lined medians, connects the busy retail corridor at Highway 169 west to the Arkansas River. It continues east into Broken Arrow. Improvements to the Riverside Parkway make this popular and scenic road a convenient commuter connection for south Tulsans heading downtown. Funding from the Oklahoma Department of Transportation continues to enable communities throughout northeastern Oklahoma to improve their transportation infrastructures.
Mass transit is centered at a downtown hub of the Metropolitan Tulsa Transit Authority. More than 20 routes bring bus services to most areas of the city. Tulsa’s Greyhound Bus Station, located downtown, offers access to Greyhound’s national network.
Tulsa International Airport provides the county residents and visitors with one of the more pleasant airport experiences available. Convenient and available parking, fast check-ins, and easy access to several highways make TIA a hassle-free airport experience. Nine carriers, offering more than 150 arrivals and departures daily, operate at TIA. A 45-minute flight to DFW Airport or a short hop to Houston, Atlanta or Chicago brings international travel within easy reach of Tulsa County travelers. Carriers recently have added routes connecting TIA with direct flights to the east and west coasts.
Located near the Arkansas River in south Tulsa, R.L. Jones Airport is Oklahoma’s busiest general airport and offers private and charter flights throughout the nation. Spartan College of Aeronautics and Technology and Tulsa Technology Center have transformed the airport into a center for aviation education.
34 Transportation via rail makes shipping goods in and out of the region a very affordable option for businesses. The Port of Catoosa, which lies at the head of a 445-mile navigation system linking Oklahoma waterways with the Mississippi River and the Port of New Orleans. More than 50 companies operate from America’s most- inland seaport.
Education
Any community’s success is built upon the cornerstone of quality education for its youth. Tulsa County leaders have always dedicated themselves to providing a comprehensive education from pre-kindergarten through college. The results of this dedication are reflected in some impressive statistics – more than 64 percent of Tulsa County area residents have a high school diploma or higher, while nearly 26 percent have a bachelor’s degree or higher.
Public Education
A great education starts with a solid foundation in elementary and pre-school. Two dozen school districts offer public education in the Tulsa metropolitan area. In Tulsa County alone, more than 100,000 students are instructed by 15 school districts. Tulsa Public Schools, the largest district in the state, educates more than 42,000 students at more than 80 sites. The district is noted for progressive programs, extensive technology and high levels of community involvement, including the very successful Partner-In- Education program. This program encourages companies to develop partnerships with schools to foster ongoing linkages between business and public education.
Other public school districts such as Jenks, Union, Owasso, Broken Arrow and Bixby offer students outstanding programs that provide a well-rounded educational experience. And, recognized as the 2005 Malcolm Baldridge National Quality Award recipient, Jenks was awarded the nation’s highest presidential honor for quality and organizational performance excellence. Through a top- rated education, students from Tulsa area school districts continually garner impressive honors such as National Merit Scholars and all-American student-athlete awards.
Private Schools
The rich tradition of private schools in Tulsa dates to the 1880s, when small churches and congregations offered educational opportunities. The tradition continues with many outstanding private institutions and religious-based private schools.
Higher Education
There is no shortage of higher education opportunities in Tulsa. Both public and private institutions offer a wide range of associate, undergraduate, graduate and vocational programs. With the creation of Oklahoma State University-Tulsa in 1999, higher education reached a new level of service delivery. As an urban university, OSU-Tulsa offers a wide array of undergraduate and graduate degree programs designed to accommodate non-traditional students.
35 Other institutions of higher learning include:
• University of Oklahoma • The University of Tulsa • Oral Roberts University • Tulsa Community College • Spartan College of Aeronautics and Technology • Northeastern State University-Broken Arrow • University of Phoenix • Tulsa Technology Center • Bacone College • Southern Nazarene University • Oklahoma Weslyan University • Rogers State University • Langston University • Oklahoma City University
More than ever, Tulsa County residents have access to educational opportunities, which are second-to-none nationwide. All state-supported higher educational institutions are currently expanding their roles in Tulsa County due to an influx of additional monies provided through a Tulsa County bond issue.
Superior Health Care Resources
Quality health care flourishes in Tulsa County thanks to several major medical centers, more than 1,800 physicians, 400 dentists, comprehensive health maintenance organizations, 24-hour ground and air emergency medical transportation, and enhanced 911 services.
Saint Francis Health System, St. John Health System and Hillcrest HealthCare System meet a majority of the health care needs for the Tulsa MSA and northeast Oklahoma. In the southern part of the city, SouthCrest Hospital continues to expand its role as a major health care provider. Additional hospital providers include Tulsa Spine Hospital, Saint Francis Heart Hospital, Orthopedic Hospital of Oklahoma, and the Cancer Treatment Centers of America.
The University of Oklahoma’s College of Medicine has been a mainstay of Tulsa County’s medical community for more than 30 years and now occupies an expanded campus at the Schusterman Center in midtown Tulsa. More than 40 percent of Tulsa County medical doctors have received training from the OU College of Medicine, Tulsa. From prenatal care to advanced research, Tulsa County’s health care community ensures present and future generations will have access to first-rate treatment. Established in 1972, the Oklahoma State University Medical Center, located in downtown Tulsa, has consistently been named one of the best medical schools in the nation for primary care by U.S. News & World Report.
36 Work in Tulsa County
Entrepreneurial Spirit
Bold entrepreneurs and savvy, risk-taking businessmen built Tulsa County. They came to the former Indian Territory to make their fortunes in oil, ranching and manufacturing. The names Getty, Phillips and Skelly are immortal in the annals of the petroleum industry. Following the oil boom westward until he arrived in Tulsa County, William G. Skelly founded Skelly Oil Co. in 1919 at a time when the county supplied 40 percent of the world’s total oil production. He would also become a prominent rancher and politician, as well as founder of Spartan Aircraft Company. His mansion still stands proudly in midtown Tulsa. The same entrepreneurial spirit that animated Skelly and other oil barons continues to drive Tulsa’s diversified economy. In recent years, Tulsa County has become fertile ground for companies that appreciate the area’s well- educated and productive workforce, low taxes, great business incentives and an impressive quality of life.
Tulsa County is widely known for the public/private partnerships that lie at the heart of the city’s economic development initiatives..
Business Sector Profiles
Energy-related companies, of course, still help power the regional economy, and you’d be hard pressed to find a Tulsan who is unaware of petroleum’s central role in the county’s development. Yet the business of yesteryear has given way to a diversified economy that includes aerospace, telecommunications, manufacturing, machinery, health care, and a strong service sector. Tulsa County businesses account for more than 60 percent of Oklahoma’s exports. And at the heart of all this growth is a small business community that traditionally creates at least 50 percent of new jobs.
Energy
With large employers such as Williams, Phillips Petroleum, ONEOK, Samson and Sinclair, energy remains big business in Tulsa County. Sinclair Tulsa Refining Co. announced in late 2007 its intention to spend more than $1 billion to expand and upgrade its Tulsa refinery to increase output of gasoline and diesel fuels. Efforts by these larger companies and a host of smaller ones are supported by a wide array of manufacturers and service providers.
Technology and Telecommunications
Talk about innovation, Tulsa County’s emergence as a telecommunications hub in the 1980s and 1990s combined the best features of its legacy oil industry with cutting-edge technology. Sensing an opportunity to seize the initiative in a business of the future, a visionary management team at Williams devised a strategy to run fiber optic cable through decommissioned pipeline networks. This vast network now delivers broadband media services to bandwidth-centric businesses –providing local-to-global connectivity – all on the largest, fully lit, next-generation fiber optic network in the United States. Tulsa’s high-tech infrastructure and talented labor force have attracted major players in the telecommunications industry, including Verizon, EDS, WinnerCom, DirecTV, and EchoStar.
37 Aerospace
Aviation came early to Tulsa County and has soared ever since, boosted by oilman W.G. Skelly’s Spartan Aircraft Company, and later the giant bomber plant at Tulsa International Airport during World War II. Tulsa County’s progressive outlook continues to foster growth in the aerospace sector. With 71 aerospace firms of all sizes, Tulsa County has evolved into an aerospace titan, directly employing some 11,438 people, or about 79 percent of the state’s total aerospace employment. While the American Airlines Maintenance Base serves as Tulsa’s largest employer, companies such as Spirit Aerosystems, Flight Safety, Honeywell Aerospace Services, BizJet-Lufthansa, and the NORDAM Group all benefit from our region’s highly qualified workforce.
Manufacturing
Many of the nation’s largest manufacturers have discovered Tulsa County as an ideal location for their enterprises. A comprehensive, ten-county Labor Market Survey reported the area workforce possesses high productivity and a strong work ethic. Companies such as Kimberly Clark, Whirlpool Corporation, and the IC of Oklahoma bus manufacturing facility have each chosen to take advantage of Tulsa County’s ability to recruit and retain a vibrant workforce.
Finance
The Tulsa County banking community is not immune from deregulation, interstate acquisitions, and other changes affecting financial institutions nationwide. Moreover, rapidly growing companies in need of capital have brought new and innovative banking options to commercial and personal banking. BOK Financial Corporation is a major regional financial services company based in Tulsa County. Banks continue to make loans, support capital expansion, and focus on consumer needs. Twenty-four hour access to banking, convenient locations in supermarkets, Internet services, and banking on Saturday are now commonplace. Credit unions offer employees and their families convenience and security throughout the metropolitan area.
Services
Tulsa County has one of the most highly prized service sectors in the nation and has become one of America’s most reliable test markets. Often, Tulsa County is first in line for new products and services. In recent years, dozens of retail, hotel, theater and restaurant chains have chosen to enter the Tulsa County market at locations in the 71st Street retail corridor in south Tulsa, the renovated Southroads in the midtown area, and the RiverWalk Crossing in Jenks. Additionally, development is rampant along the Arkansas River and Riverside Drive from Bixby to Jenks to downtown Tulsa. There’s every indication of continued growth in the services sector throughout the metropolitan area.
38 Play in Tulsa County
Entertainment and Culture
Tulsa County is the center of cultural refinement in Oklahoma. Tulsa’s pioneer oilmen bequeathed a rich cultural legacy and passion for the arts that gives the county a level of polish and sophistication that is unmatched in the state. From opera, ballet and orchestral music to world-class art, Tulsa combines the advantages of a smaller county with the broad artistic and cultural assets commonly associated with bigger counties on the coasts.
Museums
Tulsa County museums display a breathtaking array of historical artifacts and artistic masterpieces from around the world. The Philbrook Museum of Art houses an impressive collection of Italian painting and sculpture, Native American baskets and pottery, and 18th- and 19th-century oil paintings. Villa Philbrook, the former home of oilman Waite Phillips, is ranked among the top 100 art museums in the country and features beautifully manicured Italian gardens.
The Gilcrease Museum is home to the world’s largest collection of art from the American West. The works of Remington, Russell and Moran highlight more than 50,000 artifacts and accentuate Tulsa’s reputation as a county replete with cultural attractions.
Other museums offering distinct cultural tastes include the Alexander Hogue Gallery at the University of Tulsa, Sherwin Miller Museum of Jewish Art, Elsing Museum, and more. Within an hour’s drive are the Cherokee Heritage Center in Tahlequah, and the Will Rogers Museum in Claremore. Woolaroc Museum near Bartlesville houses an extensive collection of American artifacts and the oil-rich history of the Phillips family.
Performing Arts
From staging an Andrew Lloyd Webber musical spectacular to a local production of a Tennessee Williams play, Tulsa’s performing arts community is among the most creative and active in the country. Entertainment options include the Tulsa Ballet Theatre, Tulsa Opera, the Tulsa Symphony Orchestra, the Oklahoma Sinfonia, Theatre North, the American Indian Theatre Company, Theatre Tulsa, and many more. Several of these performing groups call the Tulsa Performing Arts Center (PAC) home. The PAC has hosted such impressive productions as Les Miserables, Phantom of the Opera, Cats and continually attracts world-class productions of all kinds.
A new stage for productions and gatherings in recent years is the Greenwood Cultural Center, which not only offers a performance stage but also the renowned collection of the Oklahoma Jazz Hall of Fame, and an art gallery. Located in the historic Greenwood district, the center stands as a tribute to the area’s past and its importance as the Black Wall Street of America before the devastating race riot of 1921. The Greenwood area is also the home of the annual Juneteenth Jazz Festival that attracts thousands of Tulsans and visitors for music, food and festivities each June. The Tulsa County Commissioners approved the purchase of the Tulsa Union Depot, the historic Tulsa train station and itself an art deco masterpiece, for use by the Oklahoma Jazz Hall of Fame.
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Entertainment at the new BOK Center
This year, downtown Tulsa officially become home to a striking, 18,000-seat, multi-use arena. Approved by Tulsa County voters in 2003, the arena was designed by Cesar Pelli, FAIA, one of the world’s most honored architects, along with local firm, Matrix. Winner of the American Institute of Architects Gold Medal, the highest honor of all AIA awards, Pelli has designed some of the most compelling buildings of recent times including the twin Petronas Towers in Kuala Lumpur, Malaysia; and the Canary Wharf Tower in London. Pelli presented his iconic new Tulsa arena as “full of movement, speed and life,” explaining that the concept pays homage to Tulsa’s rich American Indian heritage and recognizes downtown’s historic art deco with “optimistic form.” Bank of Oklahoma, N.A. purchased naming rights. The grand opening featured appearances from country music legend Garth Brooks and the Hanson Brothers. A weekend of opening events were followed by the first performance in the BOK Center with headliners The Eagles. Various artists, performers and sporting events are scheduled on a continuous basis.
Outdoor Festivals
Tulsans love outdoor activities, especially big celebrations that feature superb music and the opportunity to sample different cultures. Tulsa’s downtown atmosphere comes alive during our diverse festivals held throughout the year including the Indian Art Festival, Greek Holiday Festival, Tulsa International Mayfest, the Clear Channel RiverFest and the Oklahoma Blues Festival. Each October, polka music, pretzels and beer take center stage along the west bank of the Arkansas River during Oktoberfest, a celebration of German culture that has become one of the largest of its kind in the country.
Other Attractions
With its rolling green hills, sprawling lakes filled with game fish, and tranquil rivers meandering through gorgeous countryside, northeast Oklahoma offers amazing natural beauty and a tantalizing array of outdoor activities. Known simply as “Green Country,” the area encompasses thousands of miles of lakeshore. You can watch bald eagles on the hunt at Keystone Lake, while the crystal-clear waters of Lake Tenkiller offer excellent fishing and scuba diving.
Buffalo once roamed the vast plains of the American heartland and you can still see them in their natural environment by visiting the Tallgrass Prairie Preserve, a 35,000-acre park north of Tulsa County. The preserve offers a rare glimpse into the west as it once was, restored through careful management that has included the reintroduction of bison and fire. This unique preserve encompasses an entire ecosystem and serves as an outdoor classroom for scientists and day visitors alike who appreciate the richness of an unspoiled wilderness.
Expo Square, a onetime venue for petroleum expositions, is now the site for the Tulsa State Fair and is undergoing major renovations, making it one of the most expansive special-event locations of its kind in the nation. Fair Meadows beckons horse racing aficionados who can either watch the ponies live or via simulcast in the comfort of a full-service restaurant. Kids of all ages are sure to enjoy Big Splash Water Park on the southeast corner of this remarkable facility.
The Tulsa Zoo has become a magnet for families and animal lovers alike, and for good reason. Thanks to substantial renovations and generous bequests, the zoo has emerged as one of the most impressive zoos in
40 the region and was named America’s Favorite Zoo in 2005 by Microsoft Game Studios. More than 1,500 animals, together with exhibits and educational programs, make the zoo a must-see for residents and visitors. The nearby Oxley Nature Center offers more than 800 pristine acres of walking trails through forests, fields and wetlands.
Sharks in Oklahoma? You bet, at the Oklahoma Aquarium. Located on the banks of the Arkansas River in Jenks, Oklahoma, the aquarium houses a variety of marine and aquatic animals, as well as a unique fishing tackle collection. More than 200 exhibits are housed in the Oklahoma Aquarium, and contain several thousand animals representing different marine environments from around the world. Visit www.okaquarium.org to learn more about the aquarium’s visitation schedule and recreational opportunities.
Tulsa County enjoys an above-par reputation when it comes to golf. One reason is that the city is home to the premier Southern Hills Country Golf Club, which served as host for the 2007 PGA Championship during August 6-12, 2007, making it the first course to host this major championship for a fourth time. Spectators from around the world have come to Southern Hills over the years to see the nation’s top golfers compete in the PGA, TPC and U.S. Open championships. If you’re an avid golfer, a selection of public and private courses in the Tulsa area will provide plenty of fun and challenges.
Without a doubt, one of Tulsa County’s outdoor highlights is its RiverParks, a strip of unspoiled land along the Arkansas River that testifies to visionary urban planning. Stretching southward from downtown, RiverParks offers more than 20 miles of asphalt- surfaced trails, several recreation areas, scenic overlooks, and excellent catfish and striped bass fishing. The low-water dam and pedestrian bridge make for attractive scenery, and the RiverWest area on the west bank of the river offers a floating stage for outdoor concerts and is the location of the annual Oktoberfest celebration. Just to the east, and celebrated for their exceptional landscaping, are Woodward Park and the Municipal Rose Garden.
In recent years, Oklahoma’s American Indian tribes have built impressive gaming entertainment facilities in and around Tulsa County. The Cherokee Casino and Resort offers 24-hour enjoyment through 1,500 electronic games and more than 70 card game tables. The resort also features a newly redesigned golf course and hotel featuring beautiful historical and cultural styling from the Cherokee tribe and stunning art deco effects reminiscent of historic downtown Tulsa in the 1920s. The Creek Nation is also expanding its location on the Arkansas River by building a new hotel, while the Osage Nation has completed a beautiful new addition to its Million Dollar Elm Casino in nearby Sand Springs.
When the wind comes sweeping down the plain on a summer evening, you can’t beat Discoveryland!, the official home of Rodgers and Hammerstein’s immortal tribute to America’s 46th state. What better way to end a day of exploration in Green Country than to join a sell-out crowd in a steak dinner and a rousing rendition of the state song, Oklahoma! Discoveryland also shows Seven Brides for Seven Brothers during select seasonal days.
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Tulsa County Demographics
As of the 2000 census, there were 563,299 people, 226,892 households, and 147,252 families residing in the county. According to the U.S. Census Bureau, the 2009 estimated population of Tulsa County is 601,961. The population density was 988 people per square mile (381/km²). There were 243,953 housing units at an average density of 428 per square mile (165/km²). The racial makeup of the county was 75.02% White, 10.95% Black or African American, 5.20% Native American, 1.62% Asian, 0.05% Pacific Islander, 2.77% from other races, and 4.40% from two or more races. Hispanic or Latino comprised 5.97% of the population. There were 226,892 households out of which 32.20% had children under the age of 18 living with them, 49.10% were married couples living together, 12.10% had a female householder with no hus- band present, and 35.10% were non-families. 29.60% of all households were made up of individuals and 8.90% had someone living alone who was 65 years of age or older. The average household size was 2.43 and the average family size was 3.03.
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Non-Financial Goals and Achievements
Elected officials and employees at all levels have worked hard to deliver services in an effective and responsible manner throughout the last budget year. During the past year, Tulsa County has contin- ued progress in many policy and operational areas that utilize the citizens’ resources wisely and pro- vide the best services possible. Energy Conservation Initiatives Tulsa County continued as a leader in energy efficiency and conservation. Through a unique pro- gram, energy-saving technology was explored and is in the implementation phase, which will lead to significant cost reductions and the conservation of energy in county operations and facilities. In ad- dition, Tulsa County was awarded Energy Efficiency and Conservation Block Grants (EECBG) from the federal government, which will enhance some county facilities through energy saving improvements. Improved Public Access Tulsa County is always looking to improve access to its facilities. A significant remodel for the Tulsa County Courthouse is planned to streamline and improve access to the building including Americans with Disabilities Act compliance improvements. In addition, Tulsa County replaced the Clubhouse building at LaFortune Park and built a new community center at Chandler Park. Both of these pro- jects were paid for by 4-to-Fix-the-County II sales tax program proceeds and complement our exist- ing recreational facilities. Tulsa County is also currently weighing options for improved juvenile jus- tice facilities. Results Through Cooperation Residents of Tulsa County expect the most out of their tax dollars. Elected officials and staff have worked diligently with all levels of government including municipalities, state and federal govern- ment to make cooperation a priority. Tulsa County is doing more than ever in terms of cooperation with the cities within the county. Officials have spent significant time advocating and educating state and federal officials about county operations and opportunities. The resulting changes in law allow Tulsa County to streamline some services and operate more efficiently. Specifically, efforts with the Oklahoma State Legislature led to Tulsa County’s ability to work directly with cities on infrastructure and road projects. Transparency Improvements Always striving for more open and transparent government, Tulsa County completely redesigned its website over the past year. The changes led to an A+ rating from SunshineReview.org, an organiza- tion that reviews and rates the online presence of public sector organizations across the nation. Tulsa County was one of only seven county governments and the only county in Oklahoma to receive the top rating. Now, anyone with internet access can find almost any piece of information including meeting times and agendas, contact information, county records and other information related to Tulsa County’s government. 44
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45
Budget Process and Calendar
Tulsa County’s budget process is governed by the County Budget Act Statutes of the State of Okla- homa Title 19, Sections 1401-1422. Tulsa County is a budget board county where the Fiscal Officer serves as Budget Officer.
The annual budget process begins in late February when budget packets are sent to all department heads. The purpose of this packet is to distribute budget instructions, provide an overview of the County’s current financial condition, to identify and discuss emerging budget issues, and to invite comments, questions, and discussion with elected officials and department directors. Soon after, each department head, along with the Fiscal Officer develops preliminary revenue projections. Re- search and analysis pertaining to salary and wage increases as well as benefit costs is initiated at this time.
Budget requests from all department directors and outside entities are due the last day of March. This deadline provides the Budget Board with an opportunity to review and offer guidance for the various departmental budgets prior to the budget interviews with each department head. Reviewing the outside entity requests during the budget interviews in the budget process provides the Budget Board with sufficient time to determine the appropriate budgetary approach they wish to use for each of the outside entity requests.
As required by state statute during June, the Budget Board holds at least one public hearing for the purpose of obtaining public input prior to approving the overall county budget. The budget must be approved by June 23. After adoption, the budget is presented to the Excise Board who reviews the adopted budget to make sure that statutorily required activities are funded and the budget follows requirements of the Oklahoma State Statutes. The following provides an overview of the budget process and important statutory dates.
February: Fiscal Officer develops and distributes budget guidelines and instructions to each elected official and department head March 29th: Budget requests from Department Directors and Outside Entities due to the Fiscal Officer April 15th and April 22nd: Budget Interviews Late May: Publication of “Notice of Public Hearing (Must be published at least five days before date of the pub- lic hearing).” June 14th : Public Hearing, presentation, and possible adoption (Public Hearing must be held by June 15th) June 14th: Budget adoption (Must be adopted by June 23rd) June 23rd: Presentation to County Excise Board July 1st: Budget effective date July 15th: Protest Period ends
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Budget Revisions and Budget Amendments
Occasionally the County will encounter a need to either revise the existing budget to reflect a change in the use of an appropriation or to amend the budget to approve increased spending authority of a specific fund. Oklahoma statutes do address budget revisions in Title 19 of the Oklahoma State Stat- utes.
The Tulsa County Budget Board may authorize transfers of any unencumbered and unexpended ap- propriation or any portion thereof from one expenditure category to another within the same de- partment or from one department to another within the same fund, except that no appropriation for debt service or other appropriation required by law or resolution may be reduced below the mini- mums required. Interfund transfers may be made only as authorized by this act or as provided in the budget as adopted or amended.
The county budget board may amend the budget to make supplemental appropriations to any fund up to the amount of revenues in excess of the total estimated in the latest budget, which are avail- able for current expenses due to:
1. Revenues received from sources not anticipated in the budget for that year 2. Revenues received from anticipated sources but in excess of the budget estimates 3. An unexpended and unencumbered fund balance on hand at the end of the preceding fiscal year which had not been anticipated in the budget. Any appropriation authorizing the creation of indebtedness shall be governed by the applicable provisions of Article X of the Oklahoma Constitution
If, at any time during the budget year, it appears probable that revenues available will be insufficient to meet the amount appropriated, or that due to unforeseen emergencies there is temporarily insuf- ficient money in a particular fund to meet the requirements of appropriation in the fund, the county budget board shall take such action as it deems necessary. For that purpose, it may amend the budget to reduce one or more appropriations or it may amend the budget to transfer money from one fund to another fund, but no appropriation for debt service may be reduced and no appropria- tion may be reduced by more than the amount of the unexpended and unencumbered balance thereof. No transfer shall be made from the debt service fund to any other fund except as may be permitted by the terms of the bond issue or applicable law.
A budget amendment as provided in this section authorizing supplemental appropriations or a de- crease or change in appropriation of funds shall be adopted at a meeting of the county budget board and filed with the county clerk, the county excise board and the State Auditor and Inspector.
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Description of the Accounting and Budgeting System
The County adopts an annual budget for its fiscal year in the manner set forth by Oklahoma statutes. As described below, county operations are accounted for in many different funds and individual budgets are adopted for each of these funds. The Tulsa County Budget Board is the appropriating authority for all of the funds except certain special revenue funds for which another elected official has been named as the appropriating authority by state statute. However, it is common to refer to these individual fund budgets collectively as “the County Budget”. State law requires all budgets to be balanced. Budgets may be amended throughout the year to establish spending authority and this is particularly common for those funds that are under the appropriating control of elected officials other than the Tulsa County Budget Board. Aggregate financial data for each individual fund as well as summary information for groupings of various funds that are under the authority of the Tulsa County Budget Board is presented in the Financial Summaries section of this document. In addition to preparing an annual budget each year, the County prepares annual financial state- ments and obtains an independent audit of those financial statements by the Oklahoma State Audi- tor and Inspector. In preparing its budget, the County uses a slightly different basis than in prepar- ing its financial statements. This is described in greater detail below, but the primary difference is that for budgetary purposes, encumbrances (open purchase orders or other budgetary commitments which have not resulted in a legal liability for the County) are treated as expenditures, whereas in the financial statements these commitments are not treated as expenditures, but as a reserve of fund balance.
The County administers numerous funds, which are described in the Financial Summaries — Fund Descriptions section. The majority of county operations are accounted for in the County’s major fund which is the General Revenue Fund. However, a complete understanding of the County’s budgetary and financial activities requires a review of all the funds. Accordingly, this document is designed to provide a comprehensive overview of the County’s entire financial structure and activities for those funds that receive appropriation by the Tulsa County Budget Board.
This budgetary document contains information for all funds for which the Tulsa County Budget Board is the appropriating authority and for which the County Treasurer maintains custody of the monies. The County’s Comprehensive Annual Financial Report (CAFR) contains some funds in addition to those that are presented in this document. Specifically, the CAFR contains financial information for the County’s component units special revenue funds under the direct jurisdiction of the applicable Elected Official. These funds do not receive appropriations from the Tulsa County Budget Board. Ad- ditionally, the County’s CAFR includes various agency and trust funds which are not subject to appro- priation and therefore are not included in this budgetary document.
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Basis of Accounting and Budgeting
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the ac- counts and reported. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied.
Tulsa County uses a different basis of accounting for budgeting purposes than for financial reporting purposes. This is a common practice among governmental entities. In governmental entities, budgets represent legal spending limits and the basis of accounting used for budgeting purposes must there- fore account for all commitments and obligations authorized against the legal appropriations, even if no measurable liabilities have arisen from such commitments and obligations; additionally, it must measure the degree of compliance with the legally-adopted budget.
The basis of accounting used for financial reporting and budgeting purposes are described below.
Basis of Accounting used for Financial Reporting Purposes— Tulsa County complies with all re- quirements of Generally Accepted Accounting Principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB). As a result, the County’s Comprehensive Annual Financial Re- port (CAFR) includes financial statements prepared on two different bases of accounting: the govern- ment-wide statements, prepared on the full-accrual basis of accounting, and the fund financial state- ments, prepared on the modified accrual basis of accounting.
The government-wide financial statements report information about the County as a whole. These statements provide both long-term and short-term information about the County’s overall financial condition. These financial statements are prepared using a full accrual basis of accounting in order to achieve a more corporate, or private-sector type presentation. A full accrual basis of accounting rec- ognizes expenses when incurred and revenues when earned without respect to the timing of receipt or payment.
The fund financial statements provide information about groupings of related accounts which are used to maintain control over resources for specific activities or objectives. The fund financial state- ments for the County provide detailed information about the County’s various funds, not the County as a whole. For its governmental funds, the County uses the modified accrual basis of accounting. For its proprietary and fiduciary funds, the County uses the full accrual basis of accounting.
Under the modified accrual basis of accounting, revenues are recorded when both measurable and available. The term “available” is defined as collectible within the current period or soon enough thereafter to be used to pay the liabilities of the current period. For Tulsa County, “available” is de- fined as expected to be received within 60 days of fiscal year-end, except for government grants, which is within 270 days of fiscal year-end. Expenditures generally are recorded when a liability is in- curred, as under accrual accounting. However, debt service expenditures, as well as expenditures re- lated to compensated absences and claims and judgments, are recorded only when payment is due (i.e., matured). Under modified accrual accounting, open encumbrances at fiscal year end are not re- ported as expenditures; instead they are reported 49as reservations of fund balance. The County’s financial reports include three kinds of funds (explained in detail in the next section, Description of Funds):
(1) Governmental Funds: these funds reflect how general government services were financed in the short-term as well as what financial resources remain available for future spending. Fund financial statements for governmental funds are prepared using the modified accrual basis of accounting de- scribed above. Governmental Funds include the General Fund, special revenue funds, debt service funds and capital project funds. (2) Proprietary Funds: these funds offer short-term and long-term financial information about ser- vices which the County provides through a business-type operation and uses a full accrual basis of accounting. The County operates several internal service funds (for example, for facilities mainte- nance and housekeeping operations), which are classified as proprietary funds. 3) Fiduciary Funds: these funds are used to account for resources held for the benefit of individuals or entities external to the County and use a full accrual basis of accounting.
For full disclosure of the County’s accounting policies, please refer to the County’s Comprehensive Annual Financial Report.
Basis of Accounting used for Budgeting Purposes—As mentioned above, the primary focus of the basis of accounting used for budgetary purposes is to measure the degree of compliance with legally adopted spending limits. In doing so, the budgetary basis of accounting identifies resources available to the County to provide services for the current fiscal year as well as all expenditures that will be re- quired during the fiscal year. As a result, the budgetary basis of accounting includes encumbrances (purchase orders, contracts, and other commitments) as the equivalent of expenditures. These items would not be recognized or reported as expenditures for financial reporting purposes; instead, they would be reported as reservations of fund balance.
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Summary of Long Term Debt
Tulsa County is authorized by the Statutes of Oklahoma to incur general obligation debt upon voter approval. In addition, separate legal entities known as Authorities (e.g. Tulsa County Industrial Au- thority) can issue revenue bonds without the vote of the people. However, most revenues bonds re- quire a revenue stream (e.g. a dedicated sales tax) that must be approved by the vote of the people and the related indebtedness is made part of the sales tax ballot.
The County does not have any general obligation bond debt. The Tulsa County Industrial Authority does have outstanding revenue bond debt but the Tulsa County Industrial Authority does not receive appropriation from the Tulsa County Budget Board and is not part of this budget document. The County does not intend to issue general obligation bonds during FY 2010-2011.
Legal debt limit: State law limits the amount of the County’s outstanding bonded debt (exclusive of revenue bonds and balances available in debt service funds) to 5% of the County’s assessed valuation. As of July 1, 2010, the County’s statutory debt limit will be in excess of $245,050,000; actual bonded indebtedness is well below this limit (0.0%), as demonstrated by the information presented below.
Estimated Assessed Valuation of Tulsa County, July 2010: $4,901,000,000.00
Legal Debt Limit (5%): $ 245,050,000.00
Debt outstanding at July 1 applicable to debt limit: $ -
Debt outstanding at July 1 as a percentage of debt limit: 0.00%
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Performance Measures and Goals
Tulsa County has acquired and implemented Tyler Technologies, Inc.’s Munis Financial Management software. A module that has been purchased but not yet implemented is a module for Performance Measures. Tulsa County is working to install and use this budgeting tool.
Goals and accomplishments are included in this budget document for each Major Organization Unit. Please refer to the Financial Summaries Section – Major Organizational Units Overview.
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Fiscal and Budget Policies
Tulsa County has an important responsibility to its citizens to carefully manage and account for pub- lic funds, carry-out the statutory responsibilities delegated to it by the State of Oklahoma, and to provide and maintain public facilities. The Fiscal and Budget Policies presented below are designed to establish guidelines which will ensure the fiscal stability of the County and demonstrate the County’s commitment to integrity, prudent stewardship, planning, accountability, and full disclosure.
The fiscal year of the County begins on July 1st and ends on June 30th of the following year. The fiscal year constitutes the budget and accounting year.
Revenue Policy: Each officer, board or commission, and all employees charged with the management or control of any department or office, as determined by the County Budget Board, shall prepare for the current fiscal year, on forms provided by the budget board, estimated revenues of the department or office for the purpose of preparation of the budget. The County Budget Board may require such additional statistics or financial statements from county officers or others to enable it to ascertain fiscal condi- tions and needs. The information required from each department, office, board or commission shall be set forth in tabular form, as follows:
Actual revenues in the immediate prior fiscal year; Original budget of the current fiscal year; Actual revenues for a period of six (6) to nine (9) months, as appropriate, of the current fiscal year Estimated total actual revenues for the current fiscal year; and Estimated revenues and for the budget year.
To the extent allowed by law, the County will endeavor to maintain a diversified and stable revenue base to minimize the effects of economic fluctuations as well as minimize to the extent possible, an over dependence on any single revenue source. Revenue trends are to be examined monthly and incorporated into annual revenue forecasts. User fees and rates will be examined periodically and adjusted as necessary to cover the costs of providing the services.
53 Budget Policy: Tulsa County follows the guidelines of the County Budget Act as set forth in Title 19 of the Oklahoma Statues. The Tulsa County Budget Board shall prepare for each budget year, a budget for each fund whose activities require funding through appropriation from the budget board. All budgets comprising normal operations of the County shall be adopted for a fiscal year. At least thirty (30) days prior to the beginning of each fiscal year, a budget for each fund of the County for which a budget is required shall be completed by the county budget board. Each budget shall provide a complete financial plan for the budget year. The format of the budget shall contain the following in tabular form for each fund, itemized by de- partment and account within each fund:
Actual revenues and expenditures for the immediate prior fiscal year; Original budget of the current fiscal year; Estimated actual revenues and expenditures for the current fiscal year; and Estimated revenues and proposed expenditures for the budget year. The budget for each fund shall contain a budget summary. It shall also be accompanied by a budget message from the governing body which shall explain the budget and describe its important fea- tures. The County Budget Board shall hold a public hearing on the proposed budget no later than fifteen (15) days prior to the beginning of the budget year. Notice of the date, time and place of the hearing, together with the proposed budget summaries, shall be published in a newspaper of general circulation in the county not less than five (5) days be- fore the date of the hearing. After the hearing and at least seven (7) days prior to the beginning of the budget year, the County Budget Board shall adopt the budget for each fund. The Budget Board may add items, increase items, delete items or decrease items in each budget. In all cases, the proposed expenditures shall not exceed the estimated revenues in the budget of any fund. The adopted budget(s) shall be filed with the Excise Board of the county on or before the first day of the budget year. The adopted budget(s) shall be in effect on and after the first day of the fiscal year to which they ap- ply. The County will adopt a balanced budget each year in accordance with state statutes. The budget is considered balanced when the total resources of a fund (sum of estimated net revenues and appro- priated fund balances) are sufficient to cover the proposed spending (appropriations and/or transfers out) for that fund. In no event shall the total amount of the proposed expenditures for a specific fund exceed the total resources available to the fund. The budget will provide for adequate maintenance of capital, plant, and equipment and for their orderly replacement. The County will give highest priority to the use of one-time revenues to the funding of capital assets or other non-recurring expenditures. Realistic revenue projections will reflect conservative assumptions.
54 The budget shall be on record in the County Clerk’s office and open to public inspection. In addition, a copy of the budget is available for view on the County’s web site.
After adoption of the budget, the budget can be amended via Budget Board approval in accordance with state statutes. The Fiscal Officer may submit budget amendment requests to the Budget Board to increase expenditures or revenues. All appropriations shall lapse at the end of the budget year to the extent that they have not been expended or lawfully encumbered. Capital Improvements Policy: Major capital improvements financed by general obligation bonds, capital grants, or contributions shall use a capital projects fund budget. The term of the budget shall coincide with the term of the individual project or projects. The County will identify the estimated costs and potential funding sources for each capital improve- ment project proposal before it is submitted to the Budget Board for approval.
The County will identify the estimated on-going operational costs and the potential funding sources for each capital improvement project proposal before it is submitted to the Budget Board for ap- proval.
Capital improvement projects that exceed $20,000 will be incorporated into a separate Five (5) Year Capital Improvements Program Budget.
Fixed Asset and Capital Asset Policy: Tulsa County requires that fixed assets be inventoried if they have an estimated life of more than one (1) year following the date of acquisition and have a purchase cost of $500 or more. Items which cost less than $500 and/or have a life of one year are not required to be accounted for as a fixed asset. For financial reporting purposes, the County observes a capitalization threshold of $5,000. Assets meeting this threshold are considered to be capital assets. However, all assets with a value of $500 or more (as noted above and required by state statute) are carried on the County’s inventory and are subject to property control procedures. Capital assets and non-capital assets combined are referred to as fixed assets. Some assets, such as personal computers and printers, cost less than $500; how- ever, the County elects to add these to inventory for property control purposes.
For financial reporting purposes, the County expenses all fixed assets that do not meet the capitaliza- tion threshold. The County depreciates all assets that meet the capitalization threshold. Depreciation is based on useful lives that have been established for each classification of assets (office equipment, vehicles, buildings, etc.).
Purchase cost of a fixed asset includes freight, installation charges, carrying cases, adaptors and other items which are connected to the fixed asset and necessary for its operation or use. The capitalization threshold is applied to individual fixed assets rather than to groups of fixed assets.
55 A small tag with a fixed asset number will be issued by the County Clerk’s Fixed Asset Accountant for all items to be added to county inventory records. Said tag will be affixed to the fixed asset until such time it is declared surplus property and properly disposed of in the manner authorized by the County Commission. (In the case of property that cannot be reasonably tagged, such as software and vehi- cles, the inventory tag will be kept with title or license agreement.)
Offices and departments will notify the County Clerk’s Fixed Asset Accountant of any change in loca- tion or loss of a fixed asset. The County Clerk’s Fixed Asset Accountant will provide an inventory re- port to each department’s inventory clerk. The inventory clerk of each department will conduct physical inventories on an annual basis. Offices and departments will exercise control over their fixed assets by establishing and maintaining adequate control procedures at the departmental level. Accounting Policy: An independent financial audit shall be made of all accounts of the County at least annually, by the Oklahoma State Auditor and Inspector, and more frequently if deemed necessary by the County Clerk. The County will prepare its financial statements in accordance with generally accepted ac- counting principles (GAAP). The County will prepare a Comprehensive Annual Financial Report (CAFR). Complete disclosure will be provided in the financial statements and bond representations. The County will annually submit documentation to obtain the Certificate of Achievement for Excel- lence in Financial Reporting from GFOA (Governmental Finance Officers Association).
Purchasing Policy: The County encourages competitive business practices through public bidding or requests for pro- posals wherever possible and feasible.
Debt Policy: The County may issue general obligation bonds, revenue bonds, special obligation bonds, and short- term tax anticipation notes as authorized by state statutes and approved by the citizens of Tulsa County. The County may also enter into lease-purchase agreements. The County may issue refunding bonds for the purpose of refunding, extending or unifying the whole or any part of its valid out- standing revenue bonds. The County will limit long-term debt to only those capital projects that can- not be financed from current revenue or other available sources. The County will follow a policy of full disclosure on every financial report and bond prospectus. When the County finances capital pro- jects by issuing bonds, it will repay the bonds within a period not to exceed the expected useful life of the projects. The County’s policy shall be to manage its budget and financial affairs in such a way so as to ensure continued high bond ratings. No general obligation bonds shall be issued without approval of the requisite number of qualified voters, as required by state statute.
56 Reserve (Fund Balance) Policy: Fund balances will be maintained at levels that will provide adequate operating reserves should the County experience an economic downturn.
The County will calculate and maintain an unreserved, undesignated fund balance equal to at least 5% to 10% of expenditures for the adopted budget for the general revenue fund. (Note: Tulsa County will implement Governmental Accounting Standards Board Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions” for Fiscal Year 2010-2011. GASB No. 54 will change the fund balance definition above to “unassigned fund balance.” Those changes will be re- flected in the FY 2011-2012 Budget Document. The County will be reviewing and establishing poli- cies on committing and assigning funds, stabilization funds, the order of spending resources, and the desired level of fund balances).
These funds will be used to avoid cash flow interruptions, generate interest income, reduce need for short-term borrowing and assist in maintaining what is considered an investment grade bond rating capacity.
Self Insurance Reserves shall be maintained at a level to protect the County against incurred and re- ported losses as well as those incurred but not reported and future losses within the retention.
Enterprise Fund Policy: Enterprise funds will be used to account for the acquisition, operation, and maintenance of county facilities and services which are intended to be entirely or predominately self-supporting from user charges or for which periodic net income measurement is desirable. (Note: Tulsa County Public Facili- ties Authority is a discretely presented component unit which is an enterprise fund. However, the Tulsa County Public Facilities Authority is a separate legal entity which does not receive appropria- tions from the Tulsa County Budget Board. Therefore, its budget is not presented with this budget document ).
Internal Service Fund Policy: Internal Service Funds will be used to account for the provision of goods and services by one depart- ment of the County to other departments. Internal Service Funds are to be self-supporting from user charges to the respective user departments. Internal Service Funds are to only recover the complete cost of operations without producing any significant amount of profit in excess of the fund’s require- ments. Note: Tulsa County has no internal service funds.
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Oklahoma State Statute Section 19‑1401. County Budget Act
This act may be cited as the "County Budget Act".
Section 19‑1402. Purpose of act
The purpose of this act is to provide a budget procedure for county governments which shall: 1. Establish uniform and sound fiscal procedures for the preparation, adoption, execution and control of budgets; 2. Enable counties to make financial plans for both current and capital expenditures and to ensure that their executive staffs ad- minister their respective functions in accordance with adopted budgets; 3. Make available to the public and investors sufficient information as to the financial conditions, requirements and expectations of the county government; and 4. Assist county governments to improve and implement generally accepted accounting principles as applied to governmental accounting, auditing and financial reporting and standards of governmental finance management.
Section 19‑1403. Application of act
This act shall apply to any county which by resolution of the governing body elects to come under and comply with all its provi- sions and requirements. Once a county has selected the County Budget Act to govern its budget procedures, the provisions of this act shall take precedence over any other state laws applicable to county budgets, except as may be provided otherwise in this act and supersede any conflicting laws. Any action of a county governing body to implement, rescind or repeal the application of this act shall be effective as of the beginning or end of a budget year pursuant to this act.
Section 19‑1404. Definitions
As used in this act:
1. "Account" means a columnar record in which are entered the increases and decreases of related monetary transactions and the resulting balance thereof. Accounts are maintained within each fund, classified by categories appropriate thereto; 2. "Appropriation" means an authorization and allocation of money to be expended for a given function, activity or particular pur- pose; 3. "Board" means the county budget board created by this act; 4. "Budget" means a plan of financial operations for a fiscal year, including an estimate of proposed expenditures for given pur- poses and the proposed means for financing them. "Budget" may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budget for such funds; 5. "Budget summary" means a tabular listing of revenues by source and expenditures by fund and by department within each fund for the budget year; 6. "Budget year" means the fiscal year for which a budget is prepared or being prepared; 7. "County" means any county government and all its agencies, instrumentalities, departments, offices, boards or commissions, which by resolution of the governing body has elected to come under and comply with all of the provisions and requirements of this act;
58 8. "County officer" means the county clerk, county commissioner, county assessor, district court clerk, county treasurer or county sheriff; 9. "Current year" means the year in which the budget is prepared and adopted, i.e., the fiscal year next preceding the budget year; 10. "Deficit" means the excess of the liabilities, reserves, including encumbrances, and contributions of a fund over its assets, as reflected by its book of account; 11. "Department" means a functional unit within a fund, such as a sheriff's department or a health department; 12. "Estimated revenue" means the amount of revenues estimated to be received during the budget year from each source in each fund for which a budget is being prepared. Estimated revenue includes any appropriated fund balance as a separate item in the budget of revenues for a particular fund for the budget year; 13. "Fiscal year" means the annual period for reporting fiscal operations, which begins and ends on dates as the Legislature pro- vides; 14. "Fund" means an independent fiscal and accounting entity with a self‑balancing set of accounts to record cash and other fi- nancial resources, together with all liabilities, which are segregated for the purpose of carrying on specific activities or attaining certain objectives, or as otherwise defined in current generally accepted accounting principles; 15. "Fund balance" means the excess of the assets of a fund over its liabilities, reserves, including encumbrances, and contribu- tions, as reflected by its book of account; 16. "Governing body" means the board of county commissioners of the county; 17. "Immediate prior fiscal year" means the year next preceding the current year; 18. "Levy" means to impose ad valorem taxes or the total amount of ad valorem taxes imposed for a specific purpose or for a given entity; and 19. "Operating reserve" means that portion of the fund balance which has not been appropriated in a budget year. The "operating reserve" will be equivalent to the "unappropriated fund balance" in any fund for which a budget is prepared.
Section 19‑1405. Accounting records and financial statements ‑ Establishment and maintenance.
The accounting records of each county shall be established and maintained and financial statements prepared therefrom in confor- mity with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States. The State Auditor and Inspector shall prescribe a uniform system of accounting that conforms to generally accepted accounting principles for counties which have elected to come under the provisions of this act. The State Auditor and Inspector shall dissemi- nate to each county, through accounting manuals or other means, current generally accepted accounting principles.
Section 19‑1406. Maintenance of funds and account groups
Each county shall maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as prescribed by the state statutes.
Section 19‑1407. County budget board ‑ Membership ‑ Officers ‑ Vacancies ‑ Meetings
A county budget board is created in each county which elects to come under the provisions of this act. The board shall consist of each elected county officer. The chairman of the board of county commissioners shall serve as chairman of the county budget board. The county clerk shall serve as secretary of the county budget board. The chairman shall have all the rights and privileges as any other member of the board, including the right to vote on questions. Each member of the board shall be entitled to cast one vote. The members shall elect a vice‑chairman from among them and develop such other rules or procedures as may be nec- essary to ensure the orderly conduct of business. The vice‑chairman shall serve as chairman during the absence or vacancy of the chairman. When a vacancy occurs in the office of any county officer serving as a member of the board, such position on the board shall be considered vacant until the county office is filled in the manner provided by law. Regular meetings of the board shall be set by the board. Special meetings shall be held at the call of the chairman or any two (2) members of the board. A majority of all the members of the board then in office shall constitute a quorum and have the power to transact business. Any official action of the board in adopting or revising the county budget or any portion thereof shall be effective upon the approving vote of a major- ity of all the board members then in office.
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Section 19‑1408. Preparation of budget for each fund
The county budget board shall prepare for each budget year a budget for each fund whose activities require funding through ap- propriation from the budget board.
Section 19-1409. Adoption of budget - Capital projects fund budget - Reserve fund.
A. All budgets comprising normal operations of the county shall be adopted for a fiscal year. Major capital improvements fi- nanced by general obligation bonds, capital grants or contributions shall use a capital projects fund budget. The term of the budget shall coincide with the term of the individual project or projects. To the extent appropriate, the requirements for prepara- tion, adoption and execution of the budgets described in Section 1408 of this title, as hereinafter set forth in this act, shall apply to budgets of capital projects funds.
B. In addition to a capital projects fund, the county may establish a reserve fund to meet unforeseen contingencies which may occur throughout the fiscal year.
Section 19-1410. Fund budgets required - Format - Contents.
A. At least thirty (30) days prior to the beginning of each fiscal year, a budget for each fund of the county for which a budget is required shall be completed by the county budget board. Each budget shall provide a complete financial plan for the budget year. The budget format shall be as prescribed by the State Auditor and Inspector. The format shall contain at least the following in tabular form for each fund, itemized by department and account within each fund: 1. Actual revenues and expenditures for the immediate prior fiscal year; 2. Estimated actual revenues and expenditures for the current fiscal year; and 3. Estimated revenues and proposed expenditures for the budget year. B. The budget for each fund shall contain a budget summary. It shall also be accompanied by a budget message from the govern- ing body which shall explain the budget and describe its important features.
C. The estimate of revenues in each fund for any budget year shall include probable income by source which the county is legally empowered to collect or receive at the time the budgets are adopted. The estimate shall be based upon a review and analysis of past and anticipated revenues of the county. Any portion of the budget of revenues to be derived from ad valorem property taxa- tion shall not exceed the estimated amount of tax which is available for appropriation, as provided by the county excise board, or which can or must be raised as required by law. The budget of expenditures for each fund shall not exceed the estimated revenues for each fund. No more than ten percent (10%) of the total budget for any fund may be budgeted for miscellaneous purposes. Included in the budget of revenues or expenditures for any fund may be amounts transferred from or to another fund. Any such interfund transfer shall be shown as a transfer from the one fund and as a transfer to the other fund.
D. The county budget board shall determine the needs of the county for sinking fund purposes, pursuant to Section 431 of Title 62 and Section 28 of Article X of the Oklahoma Constitution, and include these requirements in the debt service fund budget for the budget year. Section 19-1411. Estimate of revenues and expenditures
A. On or before a date set by the county budget board, the county excise board shall provide a tentative estimate of anticipated revenues from all sources, classified by funds, for the succeeding fiscal year.
B. On or before a date set by the county budget board, each officer, board or commission and all employees charged with the management or control of any department or office, as determined by the county budget board, shall prepare for the succeeding fiscal year, on forms provided by the budget board, estimated revenues and expenditures of the department or office. The county budget board may require such additional statistics or financial statements from county officers or others to enable it to ascertain fiscal conditions and needs. The information as to estimated revenues is supplementary and is not intended to equal estimated expenditures. The information required from each department, office, board or commission shall be set forth in tabular form, as follows:
60 1. Actual revenues and expenditures in the immediate prior fiscal year; 2. Budget estimates for the current fiscal year; 3. Actual revenues and expenditures for a period of six (6) to (9) nine months, as appropriate, of the current fiscal year; 4. Estimated actual revenues and expenditures for the current fiscal year; and 5. Estimated revenues and proposed expenditures for the budget year.
C. The budget board shall estimate, on the basis of demonstrated need, the expenditures for the budget year after a review of the budget requests and estimates of the department heads, officers, boards or commissions. Each such official shall be heard by the budget board prior to making of its final estimates, but thereafter it may revise any estimates as deemed advis- able before finalizing the proposed budget for each fund.
Section 19‑1412. Public hearings ‑ Notice
The county budget board shall hold a public hearing on the proposed budget no later than fifteen (15) days prior to the beginning of the budget year. Notice of the date, time and place of the hearing, together with the proposed budget summaries, shall be published in a newspaper of general circulation in the county not less than five (5) days before the date of the hearing. Affidavit and proof of publication shall be attached to the budget when filed with the county excise board and State Auditor and Inspector. The county clerk shall make available a sufficient number of copies of the proposed budgets as the county budget board shall determine and have them available for review or for distribution or sale at the office of the county clerk. At the public hearing on the budgets, any person may present to the county budget board comments, recommendations or information on any part of the proposed budget.
Section 19‑1413. Adoption of budget ‑ Filing – Appropriations
A. After the hearing and at least seven (7) days prior to the beginning of the budget year, the county budget board shall adopt the budget for each fund. The budget board may add or increase items or delete or decrease items in each budget. In all cases, the proposed expenditures shall not exceed the estimated revenues in the budget of any fund.
B. The adopted budgets shall be filed with the excise board of the county on or before the first day of the budget year. At the same time the budgets are filed with the excise board, one copy of each budget as adopted shall be kept on file in the office of the County Clerk and a copy filed with the State Auditor and Inspector.
C. The adopted budgets shall be in effect on and after the first day of the fiscal year to which they apply. The budgets as adopted and filed with the excise board shall constitute an appropriation for each fund, subject to final approval of the county excise board as provided in this act, and the appropriation thus made shall not be used for any other purpose except as provided by law.
Section 19-1414. Examination of budgets - Powers and duties of excise board
A. The county excise board shall examine the county budgets. The excise board may take the following actions on the budgets: 1. For any items or amounts which are not authorized by law or which may be contrary to law, the unlawful amounts or items shall be stricken and disregarded; 2. Any amount which exceeds the lawful amount authorized by law shall be reduced to the extent authorized by law; 3. If any items or amounts are mandated by law and not provided for the county excise board shall return the budget to the county budget board to revise the budget to provide for the mandated items or amounts. The county budget board shall revise or amend the budget as needed and resubmit the budget within fifteen (15) days of the return by the excise board; 4. If any portion of the budget of revenues to be derived from ad valorem property tax exceeds the amount of tax which is avail- able for appropriation, as finally determined and computed by the county excise board, the excise board shall return the budget to the county budget board to revise or amend the budget as needed and resubmit the budget within fifteen (15) days of the return by the excise board;
61 5. If any reduction or amendment in the budget is required by the computations of Section 3017 of Title 68 of the Oklahoma Stat- utes, the county excise board shall note these and return the budget to the county budget board to revise or amend the budget as needed and resubmit the budget within fifteen (15) days from the date of the return by the excise board; and 6. If the budget is within the income and revenues lawfully available, the excise board shall approve the budget and compute the levy required.
B. At the time required by law, the county excise board shall compute the appropriations and levy the taxes necessary for the county for the budget year in accordance with this act and Section 3017 of Title 68 of the Oklahoma Statutes.
C. The secretary of the county excise board shall certify the approved budget to the county budget board, the county treasurer and the State Auditor and Inspector. A copy of the budget as adopted and approved by the excise board shall be filed in the offices of the county clerk, the secretary of the county excise board and the State Auditor and Inspector.
Section 19‑1415. Protests ‑ Status of budget ‑ Examination.
Within fifteen (15) days after the filing of any county budget with the State Auditor and Inspector, any taxpayer may file protests against any alleged illegality of the budget in the manner provided by Sections 24104 through 24111 of Title 68 of the Oklahoma Statutes. If no protest is filed by any taxpayer within the fifteen‑day period, the budget and any appropriation thereof shall be deemed legal and final until amended by the county budget board. Taxpayers shall have the right at all reasonable times to exam- ine the budget on file with the county clerk, county excise board or the State Auditor and Inspector for the purpose of checking for illegalities in the levies made or for filing protests in accordance with this section. .
Section 19‑1416. Expenditures exceeding fund balance prohibited ‑ Budget balances ‑ Other unlawful acts ‑ Liability.
A. No expenditure may be authorized or made by any county officer or employee which exceeds any fund balance in any fund for which a budget is not required to be adopted.
B. Any balance remaining in a fund at the end of the budget year shall be carried forward to the credit of the fund for the next budget year.
C. It shall be unlawful for any county officer or employee in any budget year of a fund for which a budget has been prepared: 1. To create or authorize creation of a deficit in any fund; or 2. To authorize, make or incur expenditures or encumbrances in excess of ninety percent (90%) of the appropriation for a given category of expenditure in the budget of any fund as adopted or amended until revenues in an amount equal to at least ninety percent (90%) of the appropriation have been collected. Any fund balance which is included in the appropriation within a given fund is considered revenue in the budget year for which it is appropriated. Expenditures may then be made and authorized as revenues are available so long as any expenditure does not exceed the actual fund balance in any budgeted fund.
D. Any obligation that is contracted or authorized by any county officer or employee in violation of this act shall become the obli- gation of the officer or employee himself and shall not be valid or enforceable against the county. Any county officer or employee who violates this act shall forfeit his office or position and shall be subject to such civil and criminal punishments as are provided by law. Any obligation, authorization for expenditure or expenditure made in violation of this act shall be illegal and void.
Section 19‑1417. Classifying estimated revenues and expenditures
Estimated revenues and appropriation expenditures in the budget of each fund shall be classified in conformity with the account- ing system prescribed by the State Auditor and Inspector. Revenues shall be classified separately by source. Expenditures shall be departmentalized by appropriate functions and activities within each fund and shall be classified within the following categories: 1. Salaries and wages, which may include expenses for salaries, wages, per diem allowances and other forms of compensation; 2. Employee benefits paid to any officer or employee for services rendered or for employment. Employee benefits may include employer contributions to a retirement system, insurance, vacation allowances, sick leave, terminal pay or similar benefits;
62 3. Operating expenses, which may include materials and supplies, articles and commodities which are consumed or materially altered when used, such as office supplies, operating supplies and repair and maintenance supplies, and all items of expense to any persons, firm or corporation rendering a service in connection with repair, sale or trade of such articles or commodities, such as services or charges for communications, transportation, advertising, printing or binding, insurance, public utility services, repairs and maintenance, rentals, miscellaneous items and all items of operating expense to any person, firm or corporation rendering such services; 4. Other charges consisting primarily of conduit type payments, such as charity, food and clothing, claims and damages, death benefits, grants and subsidies, reimbursements for food stamp distribution, and similar payments; 5. Capital outlays, which may include outlays which result in acquisition of or additions to fixed assets purchased by the county, including land, buildings, improvements other than buildings, and all construction, reconstruction, appurtenances or improvements to real property accomplished according to the conditions of a contract, machinery and equipment, furniture and autos and trucks; and 6. Debt service, which may include outlays in the form of debt principal payments, periodic interest payments, paying agent's fees, or related service charges for benefits received in part in prior fiscal periods as well as in current and future fiscal periods. Section 19-1418. Transfer of appropriations.
A county budget board may authorize transfers of any unencumbered and unexpended appropriation or any portion thereof from one expenditure category to another within the same department or from one department to another within the same fund, except that no appropriation for debt service or other appropriation required by law or resolution may be reduced below the minimums required. Interfund transfers may be made only as authorized by this act or as provided in the budget as adopted or amended according to Sections 10, 14 and 20 of this act. . Section 19‑1419. Transfer of special fund, debt service and special assessment fund balances.
Whenever the necessity for maintaining any special fund of a county has ceased to exist and a balance remains in the fund, the county budget board may authorize the transfer of the balance to the general fund. Applicable law shall govern the use or transfer of balances in any debt service or special assessment fund.
Section 19‑1420. Supplemental appropriations ‑ Amendment of budget
A. The county budget board may amend the budget to make supplemental appropriations to any fund up to the amount of reve- nues in excess of the total estimated in the latest budget, which are available for current expenses due to: 1. Revenues received from sources not anticipated in the budget for that year; 2. Revenues received from anticipated sources but in excess of the budget estimates therefore; or 3. An unexpended and unencumbered fund balance on hand at the end of the preceding fiscal year which had not been antici- pated in the budget. Any appropriation authorizing the creation of indebtedness shall be governed by the applicable provisions of Article X of the Oklahoma Constitution.
B. If at any time during the budget year it appears probable that revenues available will be insufficient to meet the amount appro- priated, or that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the require- ments of appropriation in the fund, the county budget board shall take such action as it deems necessary. For that purpose, it may amend the budget to reduce one or more appropriations or it may amend the budget to transfer money from one fund to another fund, but no appropriation for debt service may be reduced and no appropriation may be reduced by more than the amount of the unexpended and unencumbered balance thereof. No transfer shall be made from the debt service fund to any other fund except as may be permitted by the terms of the bond issue or applicable law.
C. A budget amendment as provided in this section authorizing supplemental appropriations or a decrease or change in appro- priation of funds shall be adopted at a meeting of the county budget board and filed with the county clerk, the county excise board and the State Auditor and Inspector.
Section 19‑1421. Implementation and administration of act
For the purpose of carrying into effect the provisions of this act, and for its proper administration, the State Auditor and Inspector is hereby empowered to promulgate and enforce such rules and regulations as may be necessary but not inconsistent herewith, and he shall prescribe all the forms of whatsoever nature referred to in this act including but not necessarily limited to budget forms, supporting schedule forms and all other accounting stationery required, desired or needed under the provisions of this act. 63
Financial Summaries All Appropriated Funds
Governmental Fund
General Fund
Special Revenue Group Assessor's Visual Inspection Fund County Parks Fund Debt Service Fund Engineer's Highway Fund Juvenile Detention Fund Parking Fund Risk Management Special Projects Fund
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Financial Summaries – Fund Descriptions All Appropriated Funds
Government Fund
General Fund:
The General Fund is the County’s chief operating fund. It is the primary funding source for elected officials and County support functions and covers basic governmental activities such as public safety, legal and judicial, community and human services, County administration, property assessments, and tax collection.
Special Revenue Group
Assessor's Visual Inspection Fund: This fund was established in 1993 to separate and contain the cost of the comprehensive program of visual inspection as described in O.S. 68-2820:
“Each assessor shall thereafter maintain an active and systematic program of visual inspection on a continuous basis and shall establish an inspection schedule which will result in the individual visual inspection of all taxable property within the county at least once each four years.”
County Parks Fund: The Tulsa County Parks Department is administered by the Board of County Commissioners and Park Director. The Parks Department operates two golf courses, two restaurants, and concessions. This de- partment is responsible for the maintenance of each of the Tulsa County Parks and receives addi- tional funding from the County General Fund.
Debt Service Fund: The Debt Service Fund is established to account for the retirement of general obligation bonds or other long-term debt, payment of interest thereon, and judgments as provided by law. Any monies pledged to service general obligation bonds or other long-term debt must be deposited in the Debt Service Fund as provided for in Title 19 Chapter 35 Section 1718 A 3.
Engineer's Highway Fund: The Tulsa County Highway Department is operated from gasoline and fuel tax. This includes three highway districts and a construction-traffic safety division. The fund receives restricted highway reve- nue, for maintenance of road and bridges outside the incorporated limits of cities and towns in Tulsa
County. 65
Juvenile Detention Fund: The Juvenile Detention Center is a part of the Tulsa County Juvenile Bureau operation within the dis- trict court as prescribed by OS 10-7304-1.3:
“Provision shall be made for the temporary detention of children in a juvenile detention facility or the court may arrange for the care and custody of such children temporarily in private homes, subject to the supervision of the court, or the court may provide shelter or may enter into a contract with any institution or agency to receive, for temporary care and custody, children within the jurisdiction of the court.”
Tulsa County contracts with the Oklahoma Department of Human Services (DHS) on a “per juvenile”, “per day”, basis for detainees who are awaiting adjudication. The DHS contract requires the separa- tion of funds for this operation.
Parking Fund: Tulsa County operates and leases parking spaces for the use of officials and the employees. Revenue comes from employee and from County matching funds, as well as non-county related individuals who park in the County managed lots.
Risk Management: The Risk Management fund provides funding for self-insurance type activities. These activities in- clude workers compensation, dental self-insurance, and partial health self-insurance for employee benefit. This fund is administered by the Human Resource Department.
Special Projects Fund:
The Special Project Fund is administered by the Board of County Commissioners. The items operated include E-911 emergency operations, Information Technology emergency funds, special capital pro- jects, and Tulsa County grants.
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All Appropriated Funds Projected Change in Fund Balance
Beginning Budgeted Budgeted Change in Fund Balance Revenues Expenditures Balance Ending Balance
Governmental Fund
General Fund $4,849,279 $58,480,449 $63,329,569 ($4,849,120) $159
Special Revenue Group
Assessor's Visual Inspection Fund $2,662 $2,426,638 $2,429,300 ($2,662) - County Parks Fund $742,746 $3,325,000 $3,325,000 - $742,746 Debt Service Fund $14,067 $33,920 $33,920 - $14,067 Engineer's Highway Fund $1,669,285 $6,900,000 $6,900,000 - $1,669,285
Juvenile Detention Fund $918,432 $3,219,567 $3,439,244 ($219,677) $698,755 Parking Fund $214,090 - - - $214,090 Risk Management $1,735,612 - - - $1,735,612 Special Projects Fund $3,122,128 - - - $3,122,128
Total $13,268,301 $74,385,574 $79,457,033 ( $5,071,459) $8,196,842
Fund Balance: generally defined as the difference between a fund’s assets and liabilities. An ade- quate fund balance is necessary for numerous reasons; such as to have funds available in case of emergency or unexpected events, to maintain or enhance the county’s financial position and related bond ratings, to provide cash for operations prior to receipt of revenues, and to maximize investment earnings.
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Revenue Definitions and Assumptions Summary of Major Revenues
Property Tax Revenue
Current Year Ad Valorem Tax estimated revenue for Fiscal Year 2009-2010 exceeds budget for Fiscal Year 2009-2010 by 0.4% ($177,926). Current Year Ad Valorem Tax is budgeted in Fiscal Year 2010- 2011 at a 3.1% increase over estimated revenue for Fiscal Year 2009-2010. This is a reduction of 2.84% from the average growth rate (5.94%) of Current Year Ad Valorem Tax that Tulsa County has experienced for the past several years.
Ad Valorem Taxes Increase Over Prior Year Fiscal Year 2005-2006 $37,546,793 Fiscal Year 2006-2007 $39,344,487 4.79%
Fiscal Year 2007-2008 $42,935,336 9.13% Fiscal Year 2008-2009 $45,161,724 5.19%
Fiscal Year 2009-2010 Proj. $47,255,712 4.64%
The County’s property taxes are levied October 1 on the assessed value listed as of January 1 of the same year for all real and personal property located in the County; except certain exempt property. The Tulsa County Assessor is responsible for the valuation of all real and personal property located within Tulsa County. A revaluation of all property is required once every four years. Tulsa County levied on October 1, 2009, 10.30 mills for General Fund operations, 2.58 mills for the County Health Department, 5.32 mills for the County Library and .01 mills for Debt Service.
In addition, the County also collects the ad valorem taxes assessed by cities and towns and school dis- tricts and apportions the ad valorem tax collected to the appropriate taxing unit.
Property taxes are collected and apportioned to the County by the Tulsa County Treasurer. Taxes are levied annually on October 1 and are due as follows: one-half by December 31 and one-half by March 31. Major tax payments are received in the months December through April, and are recognized as revenue in the year received. Lien dates for personal and real property are in June and October, re- spectively. Governmental funds report deferred revenues in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Revenues received within 60 days of year-end are considered to be available.
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Sales Tax Revenue The County has a 1.017% sales tax levy, which is collected by the State of Oklahoma and remitted to the County monthly. The sales tax is dedicated for specific purposes: Jail Operations (.25%), Four to Fix the County (.167%) capital projects and Vision 2025 (.60%) which is for capital projects for governmen- tal units and entities (90.20%) within Tulsa County and Tulsa County government (9.80%) The allocated portion of the sales tax collections is wire transferred by the Oklahoma Tax Commission to the County’s Sales Tax Fund. The sales tax collections are then transferred to the Tulsa County Criminal Justice Au- thority for Jail Operations and to the Tulsa County Industrial Authority for Four to Fix the County and Vision 2025 capital projects. Funds are disbursed at the direction of the Tulsa County Board of County Commissioners, the Board of Trustees of the Tulsa County Criminal Justice Authority and the Board of Trustees of the Tulsa County Industrial Authority. Since all sales tax collections are dedicated to specific purposes that are collected, expended, and accounted for by specific Authorities, and because sales tax collections are not appropriated by the Tulsa County Budget Board, sales tax collections are not budg- eted and therefore are not part of the official budget of Tulsa County. Financial information is pre- sented in the non-appropriated section of this document and is presented for informational purposes only.
Criminal 4 to Fix Total Increase / Decrease Justice the Vision Sales Tax Over Authority County 2025 Receipt Prior Year FY 2004-2005 $19,786,699.62 $13,193,771.29 $47,488,079.18 $80,468,550.09 FY 2005-2006 $21,098,849.78 $14,068,713.04 $50,637,239.55 $85,804,802.37 6.63% FY 2006-2007 $22,299,953.08 $14,869,608.70 $53,519,887.48 $90,689,449.26 5.69% FY 2007-2008 $23,260,427.35 $15,510,052.97 $55,825,025.79 $94,595,506.11 4.31% FY 2008-2009 $24,085,651.74 $16,060,312.57 $57,805,564.29 $97,951,528.60 3.55% FY 2009-2010 Proj. $22,364,459.00 $14,912,621.00 $53,674,701.00 $90,951,781.00 (7.15%)
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Non-Tax and Non-Grant Revenues
Several revenues have decreased in Fiscal Year 2009-2010 due to national and local economic condi- tions, for example, the reduction of interest rates greatly impacted interest income. $150,000 was budgeted for interest income for Fiscal Year 2009-2010. $271,512 is estimated to be collected for Fiscal Year 2009-2010 which is 181% of what was budgeted. Because of continuing low interest rates, Tulsa County is only budgeting $125,000 for interest income revenue in Fiscal Year 2010-2011.
Documentary Stamps Increase / Decrease Over Prior Year Fiscal Year 2005-2006 $1,765,320 Fiscal Year 2006-2007 $1,614,945 -8.52%
Fiscal Year 2007-20087 $1,552,180 -3.89% Fiscal Year 2008-2009 $1,109,530 -28.52%
Fiscal Year 2009-2010 Proj. $1,063,573 -4.14%
Recording Fees Increase / Decrease Over Prior Year Fiscal Year 2005-2006 $2,392,679 Fiscal Year 2006-2007 $2,254,796 -5.76% Fiscal Year 2007-2008 $2,096,854 -7.00% Fiscal Year 2008-2009 $1,865,992 -11.01% Fiscal Year 2009-2010 Proj. $1,959,038 4.99%
Interest Income Increase / Decrease Over Prior Year
Fiscal Year 2005-2006 $1,707,285 Fiscal Year 2006-2007 $2,328,306 36.37%
Fiscal Year 2007-20087 $2,059,620 -11.54% Fiscal Year 2008-2009 $708,645 -65.59% Fiscal Year 2009-2010 Proj. $271,512 -61.69%
Grant Revenue
Revenues from Federal and State grants are recognized when expenditures are made.
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71 All Appropriated Funds Revenue
Summary by Source Fiscal year 2010-2011
General Fund Budget FY 2010-2011 Taxes and Assessments $50,446,100
Licenses and Permits $1,360,000
Motor Vehicle Fees $820,000
Intergovernmental $245,000
Interest $125,000
Charges for Services $2,190,000
Other Revenue $1,445,665
Refunds & Reimbursements $1,848,684
Other Sources $0
Use of Fund Balance $4,849,120
Total General Fund $63,329,569 Special Revenue Group Budget FY 2010-2011 Taxes and Assessments $33,920
Fuel Tax $4,572,206
Motor Vehicle Fees $2,327,794
Intergovernmental $5,044,525
Interest $0
Charges for Services $2,585,000
Other Revenue $741,680
Refunds & Reimbursements $0
Other Sources $600,000
Use of Fund Balance $222,339
Total Special Revenue Group $16,127,464 Grand Total - All Appropriated Funds: $79,457,033
72 All Appropriated Funds Budgeted Revenue Detail Budget Revenue Source Prior Year Actual Current Year Current Year FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Taxes and Assessments Ad Valorem Tax ‐ Current $45,161,724 $47,077,786 $47,255,712 $48,732,500 Ad Valorem Tax ‐ Fees & Costs$62 $0 $11 $0 Ad Valorem Tax ‐ Prior Years$1,354,718 $1,980,000 $1,503,551 $1,710,000 Debt service Revenue$46,374 $54,027 $47,989 $33,920 Other Taxes/Assessments$8,765 $4,500 $5,893 $3,600 Tobacco Excise Tax $1,341,766 $0 $1,256,601 $0 Sub‐ Total $47,913,409 $49,116,313 $50,069,757 $50,480,020 Fuel Tax Diesel Fuel$1,344,628 $1,270,809 $1,270,809 $1,270,809 Forfeited Municipal Gasoline $0 $0 $342 $0 Gasoline Tax$3,200,236 $3,269,397 $3,269,416 $3,301,397 Gross Production Tax$148,863 $0 $119,303 $0 Special Fuel Tax$594 $0 $360 $0 Sub‐ Total $4,694,321 $4,540,206 $4,660,230 $4,572,206 Licenses and Permits Documentary Stamps $1,193,529 $1,300,500 $1,063,573 $1,150,000 Vehicle Registration Stamps$199,418 $195,000 $203,200 $210,000 Sub‐ Total $1,392,947 $1,495,500 $1,266,773 $1,360,000 Motor Vehicle Fees Motor Vehicle Fees General Fund$831,962 $820,000 $820,000 $820,000 Motor Vehicle Fees Highway$2,714,238 $2,327,794 $2,610,055 $2,327,794 Sub‐ Total $3,546,200 $3,147,794 $3,430,055 $3,147,794 Intergovernmental City/County Grants/Contracts$54 $0 $29,569 $78,935 District Attorney State Funds$250,222 $245,000 $245,000 $245,000 Federal Grants $2,066,621 $462,173 $1,242,922 $73,200 FEMA Reimbursement Highway$254,543 $0 $19,963 $0 FEMA Reimbursement Parks$52,228 $0 $0 $0 Miscellaneous Other Grant$0 $0 $0 $0 Other Grants$0 $0 $416,614 $347,203 REAP Grant$1,023 $0 $69,827 $0 State 20% Highway Revenue$936,099 $0 $1,738,948 $0 State Grants$2,398,188 $2,502,572 $2,243,855 $2,118,549 Visual Inspection$2,347,983 $2,397,000 $2,394,597 $2,426,638 Sub‐ Total $8,306,961 $5,606,745 $8,401,295 $5,289,525 Interest Interest Engineering$81,092 $0 $14,960 $0 Interest General Fund$708,645 $150,000 $271,512 $125,000 Sub‐ Total $789,737 $150,000 $286,472 $125,000 Charges for Services Clerk Fees$1,912,47373 $1,793,000 $2,003,499 $1,840,000 Budget Revenue Source Prior Year Actual Current Year Current Year FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Charges for Services Data Processing Time$252,825 $0 $173,427 $0 E 911 Wireless Fees$284,957 $0 $256,240 $0 Facility Rental$0 $0 $0 $50,000 Inspection Fees$308,742 $295,000 $261,111 $260,000 Program Income$21,469 $0 $13,038 $0 Special Service Fees$131,161 $0 $135,927 $0 Sports Fees $2,214,529 $2,620,000 $2,099,191 $2,535,000 Treasurer Fees$10,935 $0 $5,685 $0 Zoning Fees $104,636 $100,000 $100,000 $90,000 Sub‐ Total $5,241,728 $4,808,000 $5,048,118 $4,775,000 Other Revenue Certifications and Acknowledgement$2,792 $0 $2,500 $2,500 Communications $32,960 $35,000 $6,290 $0 Concessions $116,943 $140,030 $105,484 $140,197 Donations General Fund$1,825 $0 $140 $0 Donations Parks$523,184 $0 $0 $0 Fines & Forfeitures $328 $300 $517 $0 Fleet Revenue$0 $129,288 $0 $0 Gifts $48,839 $0 $89,513 $0 IT Revenue $2,612 $611 $760 $0 Juvenile Probation Fees$2,324 $2,400 $1,600 $1,680 Miscellaneous Revenue$298,634 $175,300 $1,224,677 $697,641 Parking Fees$251,965 $0 $240,149 $0 Pharmacy Revenue$56,450 $45,000 $57,802 $50,000 Printing & Duplicating Fees$68,292 $0 $69,538 $50,000 Printing Income$531,042 $450,000 $410,415 $500,000 Rents & Royalties$58,702 $53,777 $57,783 $53,846 Restaurant Revenue$496,656 $425,000 $375,534 $450,000 Safety Shoe Program$4,372 $0 $11,972 $0 Sale of Materials$216,419 $170,000 $282,316 $241,481 Sub‐ Total $2,714,340 $1,626,706 $2,936,991 $2,187,345 Refunds & Reimbursements Administrative Services Reimbursement$16,455 $0 $32,141 $9,000 Damage Claim Reimbursement$3,509 $0 $4,521 $0 Elections Reimbursement$180,124 $0 $136,761 $56,000 Employee insurance Reimbursement$111,429 $0 $124,537 $0 Janitorial Reimbursement$456,109 $0 $486,698 $485,000 Refunds & Reimbursements$2,545,935 $1,180,328 $2,327,983 $171,500 Salary Reimbursement$78,807 $0 $82,490 $497,269 State Pass Through Funds $0 $0 $20 $0 Utility Reimbursement$550,155 $0 $534,307 $530,000 Vehicle Expense Reimbursement$111,732 $0 $99,915 $99,915 Sub‐ Total $4,054,255 $1,180,328 $3,829,372 $1,848,684 Other Sources Estopped Warrants $31,57674 $0 $5,271 $0 Budget Revenue Source Prior Year Actual Current Year Current Year FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Other Sources Legal Settlement$0 $0 $8,000 $0 Miscellaneous Revenue$0 $0 $0 $600,000 Realized Gain or Loss on Sale$0 $0 $0 $0 Sale of Assets$9,265 $0 $1,735 $0 Sale of Real Property$0 $0 $36,216 $0 Transfers In$22,279,384 $0 $12,153,379 $0 Transfers Out($21,057,043) $0 ($11,356,310) $0 Sub‐ Total $1,263,182 $0 $848,291 $600,000 Use of Fund Balance Use of Fund Balance$0 $7,817,620 $0 $5,071,459 Sub‐ Total $0 $7,817,620 $0 $5,071,459 Grand Total All Appropriated Funds $79,917,079 $79,489,212 $80,777,355 $79,457,033
75 All Appropriated Funds
Expense Definitions and Assumptions
The total Budget Board appropriated budgeted expenses for Fiscal Year 2010-2011 are $79,457,033.
General Fund governmental activities comprise 80% of this at $63,329,569. Debt service is projected at $33,920. Other Budget Board appropriated expenses of $16,093,544 include a range of services; roads and highways, public safety, health and welfare, culture and recreation, and social and economic programs.
Expenditure Summary All Appropriated Funds:
Expenditures by Category Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Capital Outlay $5,329,834 $968,207 $3,729,917 $1,070,292 Debt Service $83,383 $54,027 $54,027 $33,920 Employee Benefits $18,645,201 $16,437,176 $18,034,785 $17,876,828 Operating Expenses $17,930,483 $15,528,015 $21,108,008 $15,077,988 Other Services & Charges $5,182,658 $5,972,127 $5,319,712 $4,506,155 Salaries & Wages $39,341,494 $40,136,916 $39,551,438 $40,443,066 Transfers $0 $0 $0 $0 Travel $354,187 $392,744 $336,906 $448,784 Total Expenditures $86,867,240 $79,489,212 $88,134,794 $79,457,033
Capital Outlay Expenditures by Category FY 2010‐2011 1.22% Debt Service 0.07% Other Services ‐ Salaries & Wages Charges Employee Benefits 7.51% Operating Travel Expenses Salaries & Wages Operating Expenses 19.53% 50.49% Other Services ‐ Charges Travel 0.49% Capital Outlay Employee Benefits Debt Service 20.68%
76 All Appropriated Fund Expenditure
Budgeted Expenditure Summary 1: Elected Officials Assessor's Visual Inspection Fund Special Revenue Group $2,429,300 County Assessor General Fund $3,845,040 County Clerk General Fund $2,547,541 County Commissioners General Fund $962,852 County Treasurer General Fund $1,213,054 Court Clerk General Fund $6,487,044 Sheriff General Fund $9,120,063 Sub Total $26,604,894 2: Financial Section Contingency General Fund $93,600 County Audit General Fund $492,340 Debt Service Fund Special Revenue Group $33,920 Excise & Equalization Board General Fund $16,742 Fiscal Office General Fund $235,820 General Government General Fund $882,800 Insurance & Claims General Fund $763,000 Leases General Fund $240,524 Public Information Officer General Fund $119,314 Purchasing General Fund $411,635 Security General Fund $190,642 Sub Total $3,480,337 3: Services Division Admin Services ‐ Depot General Fund $206,000 Admin Services ‐ Supplies General Fund $145,000 Administrative Services General Fund $2,020,788 Building Operations General Fund $4,081,068 Building Operations Administration General Fund $88,936 Building Operations Fleet General Fund $1,775,000 Carpentry Shop General Fund $35,000 Communication Services General Fund $454,997 Human Resources General Fund $640,690 Information Technology General Fund $268,485 Information Technology General General Fund $794,152 Information Technology Operations General Fund $154,760 Information Technology Programing General Fund $941,447 Information Technology Software General Fund $541,126 Information Technology Systems General Fund $645,538 Information Technology Technical General Fund $471,848 Janitorial General Fund $81,000 Utilities General Fund $2,024,850 77 Sub Total $15,370,685 4: Commissioners Division County Engineers General Fund $1,227,889 County Inspections General Fund $506,669 County Parks Fund Special Revenue Group $3,325,000 Engineer's Highway Fund Special Revenue Group $6,900,000 Levee Maintenance General Fund $132,081 Parks General Fund $5,743,954 Social Services Emergency Shelter General Fund $727,351 Social Services Operations General Fund $211,437 Social Services Remedial Aid General Fund $274,632 Sub Total $19,049,013 5: Court Related District Attorney ‐ County Portion General Fund $408,573 Drug Court ‐ County Portion General Fund $65,988 Early Settlement Program General Fund $30,000 Juvenile Administration General Fund $847,330 Juvenile Detention Fund Special Revenue Group $3,439,244 Juvenile Detention General Fund General Fund $600,000 Juvenile Intake General Fund $811,083 Juvenile Lakeside Home General Fund $1,517,375 Juvenile Probation General Fund $1,984,825 Public Defender General Fund $43,850 Sub Total $9,748,268 6: Other Agencies Elections General Fund $834,506 Elections Staff General Fund $1,123,866 Extension Center General Fund $440,000 INCOG General Fund $830,000 River Parks Authority General Fund $675,000 School Guards General Fund $16,890 Tulsa Area Emergency Management General Fund $166,554 Sub Total $4,086,816 7: Designated Requests Admin Services ‐ Printing General Fund $294,000 COBRA Insurance General Fund $15,000 Designated Reserves General Fund $224,524 District Attorney ‐ State Funds General Fund $245,000 Pharmacy General Fund $338,496 Sub Total $1,117,020
Grand Total All Appropriated Funds $79,457,033
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79
Financial Summaries General Fund
The General Fund is the County’s chief operating fund. It is the primary funding source for elected officials and County support functions, covering basic governmental activities such as public safety, legal and judicial, community and human services, county administration, property assessments and tax collection. The fund’s revenue can be classified as the following: Taxes and assessments Licenses and permits Intergovernmental revenue Charges for services Interest Miscellaneous revenue, refunds, reimbursements and other revenues
The fund’s expenditures can be classified as the following:
Salaries and Wages Employee Benefits Travel Operating Expenses Other Services or Charges Capital Outlay
The following pages identify these classifications in detail and in summary. The same format will be utilized throughout this document, presenting the summary and detail revenue and expendi- ture classifications.
80
General Fund Budgetary Highlights
Several revenues continue to be down for the General Fund in Fiscal Year 2009-2010 due to national and local economic conditions. The reduction of interest rates continues to greatly impact interest income. Only $271,512 is estimated to be collected for Fiscal Year 2009-2010. This compares to$708,644 collected in Fiscal Year 2008-2009. Tulsa County is only budgeting $125,000 for interest income revenue in Fiscal Year 2010-2011. In addition, the economy also impacted County Clerk fees such as recording fees and documentary stamps. Documentary stamp revenue is estimated to be under budget by 18.2% ($236,927) for Fiscal Year 2009-2010. The County Clerk is budgeting $150,000 less for documentary stamp revenue in Fiscal Year 2010-2011. Current Year Ad Valorem Tax estimated revenue for Fiscal Year 2009-2010 exceeds budget for Fiscal Year 2009-2010 by 0.37% ($177,926). Current Year Ad Valorem Tax is budgeted in Fiscal Year 2010- 2011; a 3.1% increase over estimated revenue for Fiscal Year 2009-2010. This is a reduction of 2.84% compared to the average growth rate of Current Year Ad Valorem Tax that Tulsa County has experi- enced for the past several years. Tulsa County’s budget for use of fund balance for the General Fund for Fiscal Year 2009-2010 was $7,208,291. The estimated use of fund balance for Fiscal Year 2009-2010 is $1,009,234. This is an 86% decrease in the actual use of fund balance than what was originally budgeted. This reduction is due to conservative budgeting practices for revenues due to internal guidance and restrictions man- dated by state statutes. Most General Fund departments are experiencing a flat expenditure budget between Fiscal Year 2009-2010 and Fiscal Year 2010-2011. The overall Fiscal Year 2010-2011 General Fund expenditure budget is up 0.15% ($95,858). This is due mainly to the increase of retirement and group health in- surance cost increases.
81 General Fund Overview
Revenue by Source Prior Year Current Year Budget Current Year Estimate Budget Actual FY 08‐09 FY 09‐10 FY 09‐10 FY 10‐11 Taxes and Assessments $47,867,035 $49,062,286 $50,021,768 $50,446,100 Licenses and Permits $1,392,947 $1,495,500 $1,266,773 $1,360,000 Motor Vehicle Fees $831,962 $820,000 $820,000 $820,000 Intergovernmental $250,222 $245,000 $245,000 $245,000 Interest $708,645 $150,000 $271,512 $125,000 Charges for Services $2,336,786 $2,188,000 $2,370,295 $2,190,000 Other Revenue $1,039,737 $884,306 $2,016,989 $1,445,665 Refunds & Reimbursements $1,843,032 $1,180,328 $1,638,243 $1,848,684 Other Sources ($3,047,152) $0 ($911,646) $0
Total Revenue $53,223,214 $56,025,420 $57,738,933 $58,480,449
Use of Fund Balance $0 $7,208,291 $0 $4,849,120
Total All Sources $53,223,214 $63,233,711 $57,738,933 $63,329,569
Expenditures by Category Salaries & Wages $31,238,378 $32,198,386 $31,765,918 $32,834,700 Employee Benefits $11,488,261 $13,157,184 $11,963,253 $14,430,351 Travel $293,187 $320,764 $266,402 $387,204 Operating Expenses $10,314,196 $11,061,488 $9,349,376 $10,504,807 Other Services & Charges $3,378,674 $5,646,822 $3,573,606 $4,182,855 Capital Outlay $2,564,336 $849,067 $1,829,612 $989,652
Total Expenditures $59,277,031 $63,233,711 $58,748,167 $63,329,569
Income (Loss) ($6,053,817)$0 ($1,009,234) $0
FUND BALANCE ANALYSIS Begining Fund balance: $11,912,330 $7,208,291 $5,858,513 $4,849,279 Additions/Reductions to Fund Balance: ($6,053,817) ($7,208,291) ($1,009,234) ($4,849,120)
Ending Fund Balance: $5,858,513 $0 $4,849,279 $159
Revenue by Source Budget FY 10‐11 Expense by Ca tegory Budget FY 10‐11 3% 2% 1% Charges fo r Services 0% Capital Outlay Interes t 22% 2% Employee Benefits Intergovernmental Licenses and Permits 1% 81% Operating Expenses M otor Vehicle Fees 2% 0% 51% Other Services & Charges Other Revenue 3% Other Sources 17% Salaries & Wages Refunds & Reimbursements 8% Taxes and Assessments Travel
Use of Fund Balance 7%
82 General Fund Revenues Summary by Source
Prior Year Actual Current Year Current Year Budget FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
1 Taxes and Assessments
Ad Valorem Tax ‐ Prior Years $1,354,718 $1,980,000 $1,503,551 $1,710,000 Ad Valorem Tax ‐ Fees & Costs $62 $0 $11 $0 Tobacco Excise Tax $1,341,766 $0 $1,256,601 $0 Other Taxes/Assessments $8,765 $4,500 $5,893 $3,600 Ad Valorem Tax ‐ Current $45,161,724 $47,077,786 $47,255,712 $48,732,500 Total Taxes and Assessments $47,867,035 $49,062,286 $50,021,768 $50,446,100 3 Licenses and Permits
Documentary Stamps $1,193,529 $1,300,500 $1,063,573 $1,150,000 Vehicle Registration Stamps $199,418 $195,000 $203,200 $210,000 Total Licenses and Permits $1,392,947 $1,495,500 $1,266,773 $1,360,000 4 Motor Vehicle Fees
Motor Vehicle Fees General Fund $831,962 $820,000 $820,000 $820,000 Total Motor Vehicle Fees $831,962 $820,000 $820,000 $820,000 5 Intergovernmental
District Attorney State Funds $250,222 $245,000 $245,000 $245,000 Total Intergovernmental $250,222 $245,000 $245,000 $245,000 6 Interest
Interest General Fund $708,645 $150,000 $271,512 $125,000 Total Interest $708,645 $150,000 $271,512 $125,000 7 Charges for Services
Inspection Fees $308,742 $295,000 $261,111 $260,000 Zoning Fees $104,636 $100,000 $100,000 $90,000 Clerk Fees $1,912,473 $1,793,000 $2,003,499 $1,840,000 Treasurer Fees $10,935 $0 $5,685 $0 Total Charges for Services $2,336,786 $2,188,000 $2,370,295 $2,190,000
83 Prior Year Actual Current Year Current Year Budget FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
8 Other Revenue
Gifts $48,839 $0 $89,513 $0 Fines & Forfeitures $328 $300 $517 $0 Concessions $1,277 $30 $208 $197 Printing & Duplicating Fees $68,292 $0 $69,538 $50,000 Rents & Royalties $53,701 $53,777 $57,783 $53,846 Sale of Materials $190,047 $170,000 $260,524 $241,481 Printing Income $531,042 $450,000 $410,415 $500,000 IT Revenue $2,612 $611 $760 $0 Donations General Fund $1,825 $0 $140 $0 Miscellaneous Revenue $45,199 $300 $1,049,026 $547,641 Communications $32,960 $35,000 $6,290 $0 Fleet Revenue $0 $129,288 $0 $0 Safety Shoe Program $4,372 $0 $11,972 $0 Certifications and Acknowledgement $2,792 $0 $2,500 $2,500 Pharmacy Revenue $56,450 $45,000 $57,802 $50,000 Total Other Revenue $1,039,737 $884,306 $2,016,989 $1,445,665 9 Refunds & Reimbursements
Elections Reimbursement $180,124 $0 $136,761 $56,000 Administrative Services Reimbursement $16,455 $0 $32,141 $9,000 Janitorial Reimbursement $456,109 $0 $486,698 $485,000 Utility Reimbursement $550,155 $0 $534,307 $530,000 Salary Reimbursement $78,807 $0 $82,490 $497,269 Vehicle Expense Reimbursement $111,732 $0 $99,915 $99,915 Damage Claim Reimbursement $3,509 $0 $4,521 $0 Employee insurance Reimbursement $111,429 $0 $124,537 $0 State Pass Through Funds $0 $0 $20 $0 Refunds & Reimbursements $334,713 $1,180,328 $136,854 $171,500 Total Refunds & Reimbursements $1,843,032 $1,180,328 $1,638,243 $1,848,684 10 Other Sources
Transfers Out ($13,443,179) $0 ($6,670,611) $0 Transfers In $10,382,654 $0 $5,755,444 $0 Estopped Warrants $4,107 $0 $1,786 $0 Sale of Assets $9,265 $0 $1,735 $0 Total Other Sources ($3,047,152) $0 ($911,646) $0 15 Use of Fund Balance
Use of Fund Balance $0 $7,208,291 $0 $4,849,120 Total Use of Fund Balance $0 $7,208,291 $0 $4,849,120
Grand Total: $53,223,214 $63,233,711 $57,738,933 $63,329,569
84 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
County Commissioners Salaries & Wages $623,268 $576,971 $603,029 $677,188 Employee Benefits $189,637 $183,650 $193,069 $244,564 Travel $28,927 $35,600 $30,150 $36,300 Operating Expenses $2,584 $2,500 $6,185 $3,800 Other Services & Charges $0 $0 $0 $0 Capital Outlay $6,252 $3,000 $0 $1,000 Department Total: $850,668 $801,721 $832,433 $962,852 Human Resources Salaries & Wages $352,859 $397,070 $384,142 $389,585 Employee Benefits $142,376 $154,326 $126,578 $151,244 Travel $4,804 $5,000 $7,088 $11,450 Operating Expenses $48,712 $56,770 $76,768 $81,116 Other Services & Charges $1,884 $2,500 $1,793 $1,795 Capital Outlay $15,559 $5,315 $5,560 $5,500 Department Total: $566,194 $620,981 $601,929 $640,690 Safety Operating Expenses $48,908 $0 $19,014 $0 Department Total: $48,908 $0 $19,014 $0 Administrative Services Salaries & Wages $1,163,252 $1,215,311 $1,174,400 $1,218,552 Employee Benefits $409,365 $457,489 $421,011 $500,036 Operating Expenses $246,535 $302,200 $196,940 $302,200 Capital Outlay $69,942 $0 $0 $0 Department Total: $1,889,094 $1,975,000 $1,792,351 $2,020,788 Admin Services ‐ Depot Operating Expenses $324,491 $206,000 $282,600 $206,000 Department Total: $324,491 $206,000 $282,600 $206,000 Admin Services ‐ Supplies Operating Expenses $131,467 $145,000 $172,039 $145,000 Department Total: $131,467 $145,000 $172,039 $145,000 Admin Services ‐ Printing Operating Expenses $351,459 $294,000 $353,985 $294,000 Capital Outlay $191,076 $0 $41,000 $0 Department Total: $542,535 $294,000 $394,985 $294,000
85 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Building Operations Salaries & Wages $2,242,990 $2,425,114 $2,282,338 $2,426,249 Employee Benefits $884,018 $1,241,296 $924,698 $1,304,819 Travel $0 $0 $0 $0 Operating Expenses $788,088 $586,436 $221,578 $350,000 Other Services & Charges $0 $0 $0 $0 Capital Outlay $294,317 $0 $438,065 $0 Department Total: $4,209,413 $4,252,846 $3,866,679 $4,081,068 Building Operations Fleet Operating Expenses $1,128,172 $1,112,737 $1,326,800 $1,300,000 Capital Outlay $759,596 $475,000 $558,241 $475,000 Department Total: $1,887,767 $1,587,737 $1,885,041 $1,775,000 Carpentry Shop Operating Expenses $34,546 $0 $35,851 $35,000 Department Total: $34,546 $0 $35,851 $35,000 Janitorial Operating Expenses $87,809 $0 $80,997 $81,000 Department Total: $87,809 $0 $80,997 $81,000 Building Operations Administration Salaries & Wages $0 $0 $0 $0 Employee Benefits $994 $0 $0 $0 Operating Expenses $91,649 $0 $86,928 $88,936 Capital Outlay $4,922 $0 $4,922 $0 Department Total: $97,566 $0 $91,850 $88,936 Utilities Operating Expenses $2,017,458 $2,265,000 $1,629,828 $2,024,850 Department Total: $2,017,458 $2,265,000 $1,629,828 $2,024,850 Information Technology Salaries & Wages $172,927 $2,251,059 $201,329 $199,343 Employee Benefits $53,808 $771,020 $62,513 $69,142 Travel $1,044 $8,200 $0 $0 Operating Expenses $66,647 $615,095 $0 $0 Capital Outlay $159,669 $0 $0 $0 Department Total: $454,095 $3,645,374 $263,842 $268,485 Information Technology General Travel $10,151 $8,200 $5,224 $13,150 Operating Expenses $666,884 $615,095 $670,568 $778,002 Capital Outlay $56,439 $0 $137,284 $3,000 Department Total: $733,474 $623,295 $813,077 $794,152 Information Technology Operations Salaries & Wages $190,013 $0 $127,441 $113,994 Employee Benefits $55,056 $0 $35,365 $40,766 Department Total: $245,069 $0 $162,807 $154,760 86 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Information Technology Systems Salaries & Wages $423,933 $0 $478,125 $478,679 Employee Benefits $129,782 $0 $149,849 $166,859 Department Total: $553,715 $0 $627,975 $645,538 Information Technology Programing Salaries & Wages $761,245 $0 $688,429 $688,429 Employee Benefits $234,309 $0 $234,114 $253,018 Department Total: $995,554 $0 $922,543 $941,447 Information Technology Software Salaries & Wages $295,200 $0 $390,783 $382,177 Employee Benefits $96,025 $0 $110,075 $158,949 Department Total: $391,225 $0 $500,858 $541,126 Information Technology Technical Salaries & Wages $310,856 $0 $324,769 $324,769 Employee Benefits $116,765 $0 $132,479 $147,079 Department Total: $427,621 $0 $457,248 $471,848 Communication Services Salaries & Wages $170,106 $0 $133,568 $133,568 Employee Benefits $62,704 $0 $51,048 $55,829 Operating Expenses $273,849 $270,800 $262,138 $265,600 Department Total: $506,659 $270,800 $446,754 $454,997 Information Technology Equipment Capital Outlay $384,725 $0 $53,846 $0 Department Total: $384,725 $0 $53,846 $0 County Inspections Salaries & Wages $337,268 $338,625 $300,180 $305,028 Employee Benefits $128,933 $140,943 $122,399 $137,541 Travel $44,780 $40,500 $38,100 $38,000 Operating Expenses $8,505 $8,040 $6,788 $6,100 Other Services & Charges $0 $2,000 $2,000 $0 Capital Outlay $3,177 $10,000 $10,000 $20,000 Department Total: $522,663 $540,108 $479,467 $506,669 Parks Salaries & Wages $3,567,313 $3,466,268 $3,623,484 $3,801,027 Employee Benefits $1,285,739 $1,671,812 $1,325,734 $1,802,927 Operating Expenses $247,872 $111,920 $100,850 $140,000 Capital Outlay $77,764 $0 $0 $0 Department Total: $5,178,688 $5,250,000 $5,050,068 $5,743,954 Early Settlement Program Other Services & Charges $0 $0 $0 $30,000 Department Total: $0 $0 $0 $30,000
87 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Social Services Remedial Aid Salaries & Wages $123,956 $92,368 $107,368 $107,802 Employee Benefits $52,607 $46,672 $45,987 $52,070 Travel $0 $0 $0 $0 Operating Expenses $4,785 $5,930 $5,930 $5,930 Other Services & Charges $114,833 $116,830 $138,529 $108,830 Department Total: $296,181 $261,800 $297,814 $274,632 Social Services Operations Salaries & Wages $137,095 $139,139 $139,139 $144,577 Employee Benefits $49,050 $50,479 $50,138 $64,210 Travel $0 $1,300 $1,300 $0 Operating Expenses $4,826 $2,350 $2,350 $2,650 Other Services & Charges $128 $300 $300 $0 Capital Outlay $7,803 $0 $1,182 $0 Department Total: $198,902 $193,568 $194,409 $211,437 Social Services Emergency Shelter Salaries & Wages $412,933 $439,998 $438,495 $435,042 Employee Benefits $151,545 $191,437 $185,039 $213,483 Operating Expenses $48,580 $65,516 $65,908 $65,626 Other Services & Charges $8,824 $13,200 $13,200 $13,200 Capital Outlay $19,785 $0 $1,196 $0 Department Total: $641,667 $710,151 $703,838 $727,351 Pharmacy Salaries & Wages $159,724 $168,534 $168,534 $168,537 Employee Benefits $57,248 $61,862 $57,782 $69,038 Operating Expenses $16,789 $9,468 $16,308 $10,315 Other Services & Charges $58,200 $100,000 $100,000 $90,606 Capital Outlay $5,811 $0 $0 $0 Department Total: $297,772 $339,864 $342,624 $338,496 School Guards Salaries & Wages $14,916 $16,050 $12,498 $15,408 Employee Benefits $1,141 $1,548 $956 $1,482 Department Total: $16,057 $17,598 $13,454 $16,890 County Engineers Salaries & Wages $442,485 $435,116 $435,120 $515,120 Employee Benefits $137,777 $464,281 $140,507 $510,109 Travel $4,112 $4,500 $500 $3,500 Operating Expenses $25,668 $42,500 $38,133 $38,000 Other Services & Charges $10,000 $10,000 $10,000 $10,000 Capital Outlay $0 $10,000 $10,000 $151,160 Department Total: $620,043 $966,397 $634,260 $1,227,889
88 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Levee Maintenance Salaries & Wages $67,437 $66,802 $66,802 $66,802 Employee Benefits $18,520 $23,521 $18,688 $22,979 Travel $0 $0 $0 $2,000 Operating Expenses $15,296 $33,300 $31,614 $35,300 Other Services & Charges $11,648 $10,000 $10,000 $5,000 Capital Outlay $36,814 $0 $560 $0 Department Total: $149,714 $133,623 $127,664 $132,081 Elections Salaries & Wages $212,685 $248,384 $99,197 $322,718 Employee Benefits $16,269 $24,001 $8,792 $29,688 Travel $8,723 $17,000 $4,702 $26,500 Operating Expenses $249,149 $391,000 $226,893 $455,600 Department Total: $486,826 $680,385 $339,584 $834,506 Elections Staff Salaries & Wages $864,135 $755,585 $811,942 $760,742 Employee Benefits $257,411 $270,940 $252,764 $333,624 Operating Expenses $5,907 $4,500 $6,004 $4,500 Other Services & Charges $0 $2,500 $2,250 $5,000 Capital Outlay $36,565 $20,000 $270,353 $20,000 Department Total: $1,164,017 $1,053,525 $1,343,313 $1,123,866 Extension Center Salaries & Wages $129,168 $146,026 $146,026 $129,168 Employee Benefits $23,692 $32,662 $32,662 $26,430 Travel $30,200 $30,524 $30,524 $30,524 Operating Expenses $58,616 $66,923 $66,923 $90,013 Other Services & Charges $183,680 $163,865 $163,865 $163,865 Department Total: $425,356 $440,000 $440,000 $440,000 Fiscal Office Salaries & Wages $176,392 $173,654 $173,654 $173,655 Employee Benefits $54,144 $55,651 $54,513 $61,017 Travel $1,738 $2,880 $1,100 $1,100 Operating Expenses $54 $0 $48 $48 Department Total: $232,328 $232,185 $229,315 $235,820 Purchasing Salaries & Wages $276,957 $268,823 $268,825 $268,825 Employee Benefits $98,797 $102,102 $100,949 $117,193 Travel $2,596 $3,000 $0 $3,000 Operating Expenses $21,467 $19,647 $21,416 $22,617 Capital Outlay $0 $0 $0 $0 Department Total: $399,817 $393,572 $391,190 $411,635
89 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Public Information Officer Salaries & Wages $46,530 $93,060 $72,746 $72,000 Employee Benefits $14,503 $30,058 $26,219 $36,002 Travel $3,624 $5,000 $4,500 $5,000 Operating Expenses $198 $5,962 $5,566 $6,312 Capital Outlay $1,381 $0 $1,789 $0 Department Total: $66,236 $134,080 $110,820 $119,314 Insurance & Claims Employee Benefits $197,220 $93,800 $97,050 $92,000 Operating Expenses $307,779 $456,200 $600,966 $621,500 Other Services & Charges $28,203 $50,000 $86,917 $49,500 Department Total: $533,203 $600,000 $784,933 $763,000 General Government Salaries & Wages $0 $0 $0 $0 Travel $160 $270 $243 $270 Operating Expenses $459,589 $484,665 $504,705 $509,110 Other Services & Charges $32,336 $197,865 $168,079 $173,420 Capital Outlay $0 $200,000 $200,000 $200,000 Department Total: $492,084 $882,800 $873,027 $882,800 Leases Salaries & Wages $0 $0 $0 $0 Operating Expenses $390,305 $453,200 $106,513 $240,524 Department Total: $390,305 $453,200 $106,513 $240,524 COBRA Insurance Employee Benefits $105,639 $15,000 $147,305 $15,000 Other Services & Charges $0 $0 $0 $0 Department Total: $105,639 $15,000 $147,305 $15,000 Contingency Operating Expenses $0 $93,600 $0 $93,600 Department Total: $0 $93,600 $0 $93,600 Security Operating Expenses $11,000 $175,000 $0 $175,000 Capital Outlay $13,588 $55,000 $0 $15,642 Department Total: $24,588 $230,000 $0 $190,642 River Parks Authority Other Services & Charges $675,000 $675,000 $675,000 $675,000 Department Total: $675,000 $675,000 $675,000 $675,000 Tulsa Area Emergency Management Other Services & Charges $177,000 $179,675 $179,675 $166,554 Department Total: $177,000 $179,675 $179,675 $166,554
90 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
District Attorney ‐ County Portion Salaries & Wages $0 $0 $0 $0 Employee Benefits $0 $0 $0 $0 Travel $4,064 $11,500 $11,500 $11,500 Operating Expenses $22,160 $22,500 $25,250 $22,500 Other Services & Charges $283,916 $374,573 $355,558 $374,573 Department Total: $310,140 $408,573 $392,308 $408,573 Drug Court ‐ County Portion Other Services & Charges $0 $65,988 $0 $65,988 Department Total: $0 $65,988 $0 $65,988 Excise & Equalization Board Salaries & Wages $9,075 $9,900 $8,910 $9,900 Employee Benefits $694 $800 $720 $792 Travel $1,625 $2,000 $1,200 $2,000 Operating Expenses $1,670 $4,050 $2,825 $4,050 Other Services & Charges $208 $300 $0 $0 Capital Outlay $1,727 $0 $0 $0 Department Total: $15,000 $17,050 $13,655 $16,742 County Treasurer Salaries & Wages $529,165 $646,497 $610,230 $626,376 Employee Benefits $177,593 $232,071 $222,253 $253,846 Travel $4,800 $4,800 $4,800 $4,800 Operating Expenses $3,600 $373,032 $346,500 $328,032 Other Services & Charges $0 $200 $0 $0 Department Total: $715,158 $1,256,600 $1,183,783 $1,213,054 County Assessor Salaries & Wages $2,432,669 $2,450,000 $2,479,400 $2,532,152 Employee Benefits $817,587 $873,000 $872,670 $1,016,809 Travel $55,371 $50,000 $39,496 $37,729 Operating Expenses $304,418 $282,000 $212,167 $238,150 Capital Outlay $370,345 $25,000 $39,050 $20,200 Department Total: $3,980,391 $3,680,000 $3,642,783 $3,845,040 County Clerk Salaries & Wages $1,566,900 $1,857,891 $1,857,891 $1,812,606 Employee Benefits $530,525 $652,501 $639,781 $730,135 Travel $4,800 $4,800 $4,800 $4,800 Operating Expenses $2,755 $0 $0 $0 Capital Outlay $2,140 $0 $0 $0 Department Total: $2,107,120 $2,515,192 $2,502,472 $2,547,541 District Attorney ‐ State Funds Operating Expenses $249,555 $245,000 $245,000 $245,000 Department Total: $249,555 $245,000 $245,000 $245,000
91 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Sheriff Salaries & Wages $5,554,713 $5,661,399 $5,646,114 $5,779,917 Employee Benefits $2,168,268 $2,185,975 $2,255,462 $2,387,282 Travel $7,200 $8,100 $7,200 $78,781 Operating Expenses $336,627 $333,200 $348,374 $279,083 Other Services & Charges $982,814 $411,326 $836,440 $595,000 Capital Outlay $6,987 $0 $6,987 $0 Department Total: $9,056,609 $8,600,000 $9,100,576 $9,120,063 Public Defender Travel $0 $0 $0 $0 Operating Expenses $31,685 $29,048 $27,450 $36,800 Other Services & Charges $0 $0 $0 $0 Capital Outlay $18,584 $10,952 $12,550 $7,050 Department Total: $50,269 $40,000 $40,000 $43,850 Juvenile Administration Salaries & Wages $561,024 $574,005 $573,524 $574,005 Employee Benefits $198,674 $208,541 $211,825 $232,080 Travel $1,127 $1,150 $782 $800 Operating Expenses $50,608 $54,630 $92,999 $37,445 Capital Outlay $315 $3,900 $3,100 $3,000 Department Total: $811,748 $842,226 $882,230 $847,330 Juvenile Probation Salaries & Wages $982,286 $1,125,984 $1,081,397 $1,103,196 Employee Benefits $365,906 $483,725 $418,480 $543,211 Travel $61,281 $63,000 $60,301 $63,900 Operating Expenses $178,123 $267,604 $271,260 $271,518 Capital Outlay $4,510 $6,800 $5,199 $3,000 Department Total: $1,592,106 $1,947,113 $1,836,637 $1,984,825 Juvenile Intake Salaries & Wages $552,827 $559,116 $562,308 $561,072 Employee Benefits $226,355 $232,904 $221,861 $246,061 Travel $150 $300 $4,011 $1,600 Operating Expenses $47 $3,480 $3,844 $2,350 Capital Outlay $0 $1,400 $947 $0 Department Total: $779,379 $797,200 $792,971 $811,083 Juvenile Lakeside Home Salaries & Wages $892,326 $928,858 $914,814 $960,988 Employee Benefits $316,299 $359,617 $328,262 $421,997 Travel $5,446 $5,340 $3,080 $3,000 Operating Expenses $67,942 $74,590 $66,502 $66,290 Capital Outlay $14,541 $22,700 $27,780 $65,100 Department Total: $1,296,553 $1,391,105 $1,340,438 $1,517,375
92 General Fund Department Expenditure Budget Summary Prior Year Current Year Current Year Budget Actual FY 08‐09 Budget FY 09‐10 Estimate FY 09‐10 FY 10‐11
Juvenile Detention General Fund Other Services & Charges $0 $405,000 $0 $600,000 Department Total: $0 $405,000 $0 $600,000 Court Clerk Salaries & Wages $4,481,751 $4,670,779 $4,378,967 $4,555,504 Employee Benefits $1,661,283 $1,843,500 $1,683,656 $1,921,040 Travel $6,464 $7,800 $5,800 $7,500 Operating Expenses $2,401 $3,000 $1,600 $3,000 Department Total: $6,151,899 $6,525,079 $6,070,023 $6,487,044 INCOG Other Services & Charges $810,000 $830,000 $830,000 $830,000 Department Total: $810,000 $830,000 $830,000 $830,000 County Audit Operating Expenses $876,963 $468,000 $476,472 $492,340 Capital Outlay $0 $0 $0 $0 Department Total: $876,963 $468,000 $476,472 $492,340 Designated Reserves Employee Benefits $0 $0 $0 $0 Operating Expenses $0 $0 $0 $0 Other Services & Charges $0 $2,035,700 $0 $224,524 Capital Outlay $0 $0 $0 $0 Department Total: $0 $2,035,700 $0 $224,524
Grand Total General Fund $59,277,031 $63,233,711 $58,748,167 $63,329,569
93
Financial Summaries County General Fund Major Organizational Units Overview
Elected Official Units County Commissioners County Assessor County Clerk County District Attorney County Treasurer Sheriff Court Clerk
Non-Elected Units
Human Resources Building Operations Public Information/Governmental Affairs INCOG
Administrative Services TAEMA Information Technology River Parks Authority
Social Services Excise Board
Election Board State Auditor
Budget Board Fiscal Officer School Guards Budget Board Purchasing Engineering Division
OSU Extension Center Inspections Division Parks Department Levee District Juvenile Bureau of the District Court Public Defender
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95
Financial Summaries County General Fund Major Organizational Units Overview
Elected Official Units
County Commissioners County Assessor County Clerk County District Attorney County Treasurer Sheriff Court Clerk
96
Tulsa County Commissioners
General Fund Budget: $962,852
Tulsa County Commissioner District 1 John Smaligo, Jr.
Tulsa County Commissioner District 2 Karen Keith
Tulsa County Commissioner District 3 Fred Perry
Prior Year Current Year Current Year County Commissioners Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $623,268 $576,971 $603,029 $677,188 Employee Benefits $189,637 $183,650 $193,069 $244,564 Travel $28,927 $35,600 $30,150 $36,300 Operating Expenses $2,584 $2,500 $6,185 $3,800 Other Services & Charges $0 $0 $0 $0 Capital Outlay $6,252 $3,000 $0 $1,000 Totals: $850,668 $801,721 $832,433 $962,852
97 Tulsa County Commissioners
The County Commissioners are known as the "Chief Administrators” in the county.
The County Commissioners are responsible for county functions. The three County Commission districts include all areas in the county, including the incorporated cities and towns.
The County Commission is responsible for all the county buildings, including the courthouse. The County Commission is responsible for setting personnel and human resource policies. At weekly County Commission meetings they approve hiring, terminations, training and other personnel matters of em- ployees throughout the county. When someone has a major complaint against the County Assessor's office, Treasurer's office, County Clerk's office, Court Clerk's office or the Sheriff, the lawsuit (by statute) is filed against the County Commission.
The commissioners are responsible, by statute, for developing and overseeing the County budget. One of the commissioners chairs the "Budget Board." Only the county commission can sell, buy or renovate county land or buildings.
Only the county commission can contract with a government body of a city. Only the County Commis- sion can issue bonds on behalf of the county.
The County Commission is responsible for ensuring that state laws regarding county inventory laws are followed. The County Commission, through its information technology director and staff, is responsible for the county-wide computer system.
The County Commission is responsible for approving all bills and claims.
While only required by statute to meet monthly, the Tulsa County Commission meets weekly. Prior to each Board of County Commission meeting, they receive many pages of material to review in order to approve or disapprove by vote in the Monday morning meeting.
98 Tulsa County Commissioners
Tulsa County Commissioner District 1
John Smaligo, Jr.
Accomplishments for FY 2009-2010
Partnerships with other governmental entities have been a top priority for district one and all of Tulsa County for the past several years. Road and bridge projects in every municipality as well as the unin- corporated areas have been at the center of those cooperative agreements. Some have relied on municipal government to pay for materials and some have relied on funding from the Cherokee Na- tion. Taxpayers have ultimately benefited by reducing costs and creating opportunity to fund many more miles of new driving surface. Tulsa County, the Tulsa County Criminal Justice Authority and the City of Tulsa successfully com- pleted negotiations on a new contract for housing municipal prisoners in the county jail. This new contract has served as a model for new contracts with other cities in the county and has even led to partnerships with other counties for housing state inmates waiting for transfer to DOC facilities. Tulsa County is now recognized for its efforts in openness and transparency by an independent watchdog organization, SunshineReview.org. Improving from a “C-“ to an “A+,” Tulsa County be- came the first governmental entity in Oklahoma to achieve such recognition. Tulsa County secured grants for the purchase and installation of three new emergency storm sirens that will be fully functional by the end of FY 2009-2010.
Goals for FY 2010-2011
District one will continue each year in seeking cooperation with the Cherokee Nation and our partnering municipalities to make sure every dollar spent is used as effectively as possible. Tulsa County should continue to facilitate the incorporation of the functions of TAEMA into the Sheriff’s Office so that taxpayers throughout the county are properly served during times of emergency while knowing that their money is being used as efficiently as possible. Through economies of scale and streamlined administration, the City of Tulsa should see a significant reduction in appropriations for these services and at the same time, Tulsa County should see no spending increase in making this change. The construction of a new Health Department facility at 56th and Cincinnati promises to improve health outcomes in Tulsa North. Tulsa County will continue its partnership on this project and will help with land preparation, parking surfaces, purchasing guidelines and other aspects of construction in order to help reach its completion as soon as possible. District one will continue to secure grant funding for the demolition and removal of abandoned proper- ties in the unincorporated area in and around Turley. These dilapidated structures pose health and safety risks and are an eyesore to those living nearby. 99 Tulsa County Commissioners
Tulsa County Commissioner District 2
Karen Keith
Accomplishments for FY 2009-2010
I worked with others in the county to secure the Gilcrease Expressway project as the number one agenda item of the Tulsa Metro Chamber’s One Voice Campaign. In addition, I brought the problems of the Levee District to the attention of the region and helped get the issue as a priority on the One Voice Legislative Agenda. I led, with the support of the Building Operations Division of Tulsa County, an effort to clean up and refurbish the Civic Plaza and in partnership with County Clerk Earlene Wilson, Building Operations, and our talented Administrative Services, the Board of County Commission Meeting Room was refurbished that included donated art and the montages of the history of Tulsa County. I led the redevelopment of the official Tulsa County logo and rebranding effort. Our talented Adminis- trative Services division, came up with the design. I am currently working on seeking efficiencies and cooperation between county and municipal govern- ments in Tulsa County. Meaningful discussions center around ways we can help each other and include partnerships for common projects and problems.
Goals for FY 2010-2011
Juvenile Justice – Tulsa County is in desperate need of an expanded Juvenile Justice Center. The current facility is woefully inadequate in terms of space, functionality and support infrastructure. I am building a coalition of public and private sources to construct a new center that will serve our staff, community, and most importantly our youth. It is simply a public safety issue. Gilcrease Expressway – The Gilcrease Expressway has been in state transportation plans for about 50 years. The growth of our communities in west Tulsa County depends on this project. I am currently working with the federal, state and city governments to make this project a reality. Levee Improvements - The Army Corps of Engineers has identified $16 million in deferred maintenance projects on toe drains of Levee District 12. This impacts the safety and security of significant industrial sites in Tulsa as well as retail and industry in Sand Springs. I am working with the cities of Sand Springs and Tulsa as well as the Army Corps of Engineers, INCOG, FEMA and our federal delegation to identify funding for a solution. I am currently working on seeking efficiencies and cooperation between county and municipal govern- ments in Tulsa County – meaningful discussions center around ways we can help each other and include partnerships for common projects and problems.
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101 Tulsa County Commissioners
Tulsa County Commissioner District 3
Fred Perry
Accomplishments for FY 2009-2010
As Chairman of the TCPFA last year, most of my time on non-routine commissioner matters was spent at Expo Square and I led the search for a new CEO at Expo Square. Along with CEO Mark Andrus, we led in reducing expenses by over $1 million and in signing over 50 new event contracts while maintaining almost all of the existing contracts. Twenty unneeded positions were eliminated with no impact to service. Also at Expo Square, I appointed Commissioner Keith to head up an Armory Renovation Committee, Trustee Spradling to head up a Horse Stalls Committee and myself to head up a committee to determine the future of the old Driller Stadium and the property at 15th & Yale. We finished nine new tennis courts at LaFortune Park and began additional ones. District #3 High- way Maintenance did a good job on numerous projects. I answered all telephone calls and mail, the great majority of it promptly.
Goals for FY 2010-2011
Keep spending as low as practical and service to constituents at a high level. Hopefully find the money to provide well-deserved raises to county employees. While paid far less than the City of Tulsa, for example, county employees have not had a raise for some time. Raise a minimum of $1 million for tennis facility improvements at LaFortune. To complete our goal of making LaFortune Park one of the premier public facilities in the state, we need to replace three more old courts and add three new ones as well as build a new clubhouse. Working with a small committee, get a package out the door to developers that will present the corner at 15th and Yale in the light it should be presented. Review responses and present at least three to the TCPFA (Fair Board). I will continue to answer all mail, email and telephone calls promptly.
102
Tulsa County Assessor’s Office
Tulsa County Assessor: Ken Yazel
General Fund Budget: $3,845,040
Purpose of the County Assessor:
By Title 68 Section 2815 of the Ad Valorem Tax code, "The County Assessor shall take an oath that s/he will assess all property as provided by law." To ensure that fair and equal assessments are achieved, this office has field appraisers who continually work to update property records. Tulsa County's appraisal sys- tem is based on modern, sound and nationally accepted appraisal principles and methods.
The County Assessor's only function is assessment of property. The Assessor's office does not establish your tax rate or collect taxes. Tax rates are established by the County Excise Board are based upon fund- ing needed for units of government and schools, as allowed by Oklahoma law, and to pay for bonds voted by voters for capital improvements such as utilities, education, libraries and school buildings. The County Treasurer's office is responsible for the collection of all tax monies.
Prior Year Current Year Current Year County Assessor Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $2,432,669 $2,450,000 $2,479,400 $2,532,152 Employee Benefits $817,587 $873,000 $872,670 $1,016,809 Travel $55,371 $50,000 $39,496 $37,729 Operating Expenses $304,418 $282,000 $212,167 $238,150 Capital Outlay $370,345 $25,000 $39,050 $20,200 Totals: $3,980,390 $3,680,000 $3,642,783 $3,845,040
103 Tulsa County Assessor’s Office
Accomplishments for FY 2009-2010
Successfully initiated the development of analytical systems in the Assessor's mass appraisal software system. This included modeling and regression analysis, allowing for greater preci- sion in our property valuation processes.
Successfully completed the first full year appraisal cycle using the Assessor's new mass appraisal software system. This included not only the standard functions related to valuation of real and personal property, it also included refinement of testing and reporting systems. The Protest Module was also fully implemented. Preparations were made for the migration to the .Net version of the software.
In continuation of our multi-year reorganization plan, completed the training and accredita- tion of new appraiser staff, now operating at a full compliment. All appraisers hold Advanced Appraiser Accreditation from the State of Oklahoma.
Goals for FY 2010-2011
Continue the development and refinement of modeling systems for use in combination with the capabilities of the Assessor mass appraisal system. This includes developing new models based on added variables having an impact on valuation.
Migrate the Assessor mass appraisal software system to .Net. This will be done without disruption to the current year appraisal cycle or to the reporting of the 2010 Tax Roll, while at the same time having the system ready for the next year appraisal cycle.
Continue our program for the professional development of our staff through education, training, and accreditation. This includes requiring all Assessor employees to hold Advanced Appraiser Accreditation from the State of Oklahoma, college level business law courses, and course work through the International Association of Assessing Officers and other professional organizations.
Complete the annual audit with no dings.
104 Tulsa County Clerk’s Office
Tulsa County Clerk: Earlene Wilson
General Fund Budget: $2,547,541
RECORDING DEPARTMENT The County Clerk's Recording Department is responsible for receiving and recording all documents pertaining to real prop- erty (real estate). This department acts as an agent for the Oklahoma Tax Commission for the sale of Revenue (Documentary) Stamps, which are affixed to the property deeds.
Many other legal documents are filed here. Examples include: Physicians' and Dentists' license, military discharges, certain court judgments, State and Federal tax liens and materialmens' liens.
LAND RECORDS DEPARTMENT The Land Records Department maintains all documents filed which pertain to real estate. This department also handles requests from the public for ownership information and legal descriptions of real estate.
The Land Department will provide homeowners with a Property Ownership Statement to make application for Homestead Exemption with the County Assessor's Office. Application can be made throughout the year.
FINANCIAL ADMINISTRATION The County Clerk's Payroll Department processes pay claims for all elected officials and departments; including the offices of the Election Board, Law Library, Tulsa Area Emergency Management Agency, OSU Extension Center, Drainage District 12 and the City-County Health Department. This department also handles all governmental income tax reports.
The County Clerk is Secretary to the Board of County Commissioners, Excise Board, Equalization Board, Tax Roll Correction Board, Industrial Authority, and acts as Secretary and is a member of the Budget Board and Retirement Board.
The Bookkeeping department encumbers, audits and pays all County purchase orders for materials and services. All war- rants (paid and outstanding) are balanced to the Treasurer's monthly reports.
Accounting department audits records, balances accounts and prepares a monthly and annual financial report.
105 Tulsa County Clerk’s Office
Accomplishments for FY 2009-2010
Selection, preparation, and implementation of new Recording and Land Records Software [Aptitude Solutions]. Trained employees and the public on using the new system. Preparation and implementation of the first stage of the Munis financial software system. The second stage of the implementation began in July 2010, resulting in the production of the first payroll. Preparation before implementation of the new Retirement Software system. Began a comprehensive inventory and cleanup of 100+ years of archived microfilm. Inventory will continue into 2010.
Goals for FY 2010-2011
Improve the 1099 vendor process, for accuracy and efficiency. Catalog and inventory all records at the warehouse. Implementation of the new Retirement Software module. Implement new debit card system, moving toward additional employees using direct payroll deposit. Continue training of employees for a more efficient and professional workforce.
Prior Year Current Year Current Year County Clerk Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $1,566,900 $1,857,891 $1,857,891 $1,812,606 Employee Benefits $530,525 $652,501 $639,781 $730,135 Travel $4,800 $4,800 $4,800 $4,800 Operating Expenses $2,755 $0 $0 $0 Capital Outlay $2,140 $0 $0 $0 Totals: $2,107,120 $2,515,192 $2,502,472 $2,547,541
106
Tulsa County District Attorney's Office
Tulsa County District Attorney: Tim Harris
General Fund Budget: County Portion: $408,573 State Portion: $245,000
What Does the District Attorney Do?
As chief prosecutor for the Fourteenth District of Oklahoma, District Attorney Tim Harris and his staff of prosecutors literally serve as the people's attorneys. Elected by Tulsa County voters in 1998, Harris and his assistants are responsible for reviewing police and law enforcement investigations to determine whether the facts and the law warrant filing an information (or charge) to initiate a criminal prosecution against a named person.
There are 50 attorneys and a total staff of 105 public servants working under the District Attorney’s direction. They prosecute criminals, work on behalf of victims, collect more than $1 million in bogus check restitution for small businesses in Tulsa County, advocate for deprived and neglected children, and promote crime prevention and intervention. The District Attorney also represents Tulsa County and its Officials and Boards in all civil legal matters. These are a few of the many jobs Harris and his staff perform as ministers of justice.
Successful prosecution of criminal cases relies on effective police work and the cooperation of victims and witnesses. While prosecuting criminals is a main function, crime prevention is also a goal. Programs to protect everyone from children to senior citizens have been implemented to keep the community safe. The fight against crime will only be won if everyone will work together.
107 Tulsa County District Attorney's Office
Accomplishments for FY 2009-2010
The Civil Division attorneys attended several employment law seminars to increase the exper- tise and professional growth of all attorneys in the Division through legal training and prac- tice experience. The duties of writing legal opinions was shared among all Civil Division attorneys to shorten time involved to respond to requests for written legal opinions. The Division acted to review TCP-005, Requesting Assistance from District Attorney’s Office, to use attorney time more effectively.
Goals for FY 2010-2011
To continue to increase internal data base records kept by Division to review for prior advice and opinions previously given. To balance attorney time required to fully and effectively represent the interest of the County in pending lawsuits, attendance of all meetings held by the County (this is crucial for the Division to remain current with the County officials and to provide effective advice and counsel when asked), and responding to requests for legal advice from County officials. To continue attend legal training in all areas relevant to the representation of County officials.
Prior Year Current Year Current Year District Attorney - County portion Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Travel $4,064 $11,500 $11,500 $11,500 Operating Expenses $22,160 $22,500 $25,250 $22,500 Other Services & Charges $283,916 $374,573 $355,558 $374,573 Totals: $310,140 $408,573 $392,308 $408,573
Prior Year Current Year Current Year District Attorney - State Funds Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $249,555 $245,000 $245,000 $245,000 Totals: $249,555 $245,000 $245,000 $245,000
108 Tulsa County Treasurer’s Office
Tulsa County Treasurer: Dennis Semler
General Fund Budget: $1,213,054
REVENUE COLLECTION The primary responsibility of the Treasurer is to receive, manage, and invest all revenues received by County Government. The revenues include ad valorem property taxes, business personal property taxes, public service corporation taxes, fire and drainage district revenues, Oklahoma Tax Commission payments and various other sources of revenue.
FINANCIAL MANAGEMENT All revenues are fully invested daily and are either fully collateralized by government securities or are FDIC insured. The majority of revenues are received by mail through an automated processing system which results in a more immediate investment of funds and allows for more accurate processing of payments. Collections are balanced on a daily, monthly, and year-to-date basis which allows the investment of funds to be made with greater accuracy. After collection, revenues are ultimately disbursed by the Treasurer. Funds are disbursed to the public schools, Tulsa Community College, Tulsa Technology Center, the City-County Library system, municipalities within Tulsa County and Tulsa County Government. All of the funds paid to the Tulsa County Treasurer remain within Tulsa County.
PROPERTY AUCTION The Treasurer’s Office conducts a public auction on the second Monday of each June. The auction is for the sale of real estate for non-payment of ad valorem property taxes or non-payment of special assessments such as cleaning and mowing. Typically, Tulsa County will auction 150 to 200 such properties annually. The sale is open to the public and all properties are sold to the highest bidder. Lists of these properties become available from our office in May preceding the June auction.
PROPERTY MANAGEMENT The Treasurer’s Office is responsible for the management of County owned property. The Treasurer may sell these properties by auction upon approval of the Board of County Commissioners.
109 Tulsa County Treasurer’s Office
Accomplishments for FY 2009-2010
In spite of a weakened local economy, the Treasurer’s office was able to maintain a stable ad valorem tax collection ratio. This was accomplished by being proactive in the mailing of tax state- ments, including follow-up statements to non-paying property owners, and by partnering with banks within the county to provide off-premise collection sites at convenient locations throughout the county.
The Treasurer’s office selected a new vendor for the printing and mailing of forms, supplanting a long-term relationship with a prior vendor. This change resulted or will result in annual savings of approximately seventy-six thousand dollars, or forty-seven percent. Through the diligent efforts of Treasurer personnel, this significant transition was accomplished without disruption of service to taxpayers.
Amid a climate of historically low interest rates, the Treasurer’s office was able to identify and take advantage of a provision within the FDIC’s Temporary Liquidity Guaranty Program to greatly en- hance interest earnings on county investments. The amount of County General Fund interest earn- ings for Fiscal Year 2009-2010 is projected to exceed the originally estimated amount by fifty per- cent.
Goals for FY 2010-2011
A major goal of the office of the Tulsa County Treasurer for Fiscal Year 2010-2011 is to implement remote capture of checks received in the office. This project will involve scanning all checks received and electronically transmitting the resulting check images to our depository bank. Upon completion, this project will result in more rapid availability of funds, increased interest earnings, and a reduction of risk.
Prior Year Current Year Current Year County Treasurer Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $529,165 $646,497 $610,230 $626,376 Employee Benefits $177,593 $232,071 $222,253 $253,846 Travel $4,800 $4,800 $4,800 $4,800 Operating Expenses $3,600 $373,032 $346,500 $328,032 Other Services & Charges $0 $200 $0 $0 Totals: $715,158 $1,256,600 $1,183,783 $1,213,054 110
Tulsa County Sheriff’s Office
Tulsa County Sheriff: Stanley Glantz
General Fund Budget: $9,120,063
Our Mission is:
Provide quality law enforcement, custodial and court related services to all persons within Tulsa County and to perform all duties mandated to us by the Constitution of the United States of America and the State of Oklahoma in a professional, ethical and cost efficient manner
We will be successful in our mission by
accomplishing the following objectives:
EFFECTIVE utilization of human and organizational resources for improved cooperation, teamwork and leadership skills building. CREATIVE motivation of individual employees to increase productivity and continuing development of personal and professional skills. POSITIVE involvement in the affairs of the community for the enhanced interpersonal communications; ACTIVE participation of all employees in organizational development and processing for improved internal com- munications. RESPONSIVE interaction with all criminal justice agencies for increased exchange of information and growth of statewide networks. INNOVATIVE application of available technology for crime prevention, detection, reporting, apprehension, and incarceration of criminals. OBJECTIVE analysis of planned activities for achieving targeted objectives assuring proper expenditure of limited funding resources.
The Sheriff’s Office will continue to carry out its logo:
“Total Commitment Serving Others”
111 Tulsa County Sheriff’s Office
Accomplishments for FY 2009-2010 Established our own Records System independent from the City of Tulsa and started our own NCIC validations. Converted to Sheriff’s Office Management System (SOMS) and Mobile Cop software programs ena- bling patrol and civil units to track our own records and enable us to search our own jail records independent from the City of Tulsa. Allows a more streamlined processing of reports, offender and victim tracking, and allows the detective units easier access to reports. It also allows for addendums to reports. Overall, these programs enable Sheriff’s Office operations to be more efficient and effective. Established Offender Watch System with the Tulsa County Sheriff’s Office as primary host of the repository. Participants in the system are multijurisdictional and at all levels of law enforce- ment and government agencies. The system allows for email alerts to citizens of the locations of all sex offenders within Tulsa County. Tracking is enhanced through this system via multijurisdictional participation. Maintained National CALEA Accreditation (Commission on Accreditation for Law Enforcement Agencies Inc.). Purchased Messaging Boards and enhanced communication and contact methods among Sheriff’s Office employees to save on the expenses on our current pager system.
Goals for FY 2010-2011 Renew our Fleet – a large part of our current fleet is in need of replacement. Replacing the cars with the highest mileage and wear will ultimately save on the Building Operations budget for garage repairs and will reduce the down time the units are in the garage. Store all of our physical records on an imaging system. This will ensure the integrity of original records for statutory requirements. Convert to a barcoding system for inventory. This will ensure a more efficient and effective method of record keeping and eliminate data entry errors. Maintain National CALEA Accreditation. Purchase additional Mobile Data Terminals for patrol units with SOMS and Mobile Cop access. Prior Year Current Year Current Year Sheriff Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $5,554,713 $5,661,399 $5,646,114 $5,779,917 Employee Benefits $2,168,268 $2,185,975 $2,255,462 $2,387,282 Travel $7,200 $8,100 $7,200 $78,781 Operating Expenses $336,627 $333,200 $348,374 $279,083 Other Services & Charges $982,814 $411,326 $836,440 $595,000 Capital Outlay $6,987 $0 $6,987 $0 Totals: $9,056,609 $8,600,000 $9,100,577 $9,120,063 112
Tulsa County Court Clerk
Tulsa County Court Clerk: Sally Howe Smith
General Fund Budget: $6,487,044
Pursuant to the Oklahoma State Statutes, the Court Clerk, as an elected official, is charged with maintaining the integrity of all Tulsa County District Court cases. These cases are filed in their respective departments in the main offices of the Court Clerk on the second floor of the Tulsa County Courthouse.
The Court Clerk also provides personnel for thirty-three (33) District, Associate and Special Judges, maintains statistics regarding the filing and disposition of all cases, and collects statutory fines, fees and forfeitures. A portion of all fines, fees and forfeitures collected by the Clerk is the source of revenue for which the office and the Courts are budgeted to operate. Expenditures include: jurors and witness fees, Public Defender salaries, transcript purchases, printing of forms, postage, utilities, courtroom maintenance, furniture, equipment and general supplies. The balance of monies collected is sent to the State Judicial Fund for the operation of District Courts throughout the State.
In October 1999 the Tulsa County Court Clerk was the first Court Clerk in the State to implement the Oklahoma Court Information System, a new computer system sponsored by the Oklahoma Supreme Court. This system now includes twelve district courts and the appellant courts in Oklahoma, is in 13 counties, and is accessible to outside parties via the Internet.
Tulsa County Court Clerk Departments: Small Claims, Civil, Domestic and License, Probate Criminal and Traffic, Criminal Courts, Juvenile, Records and Microfilm, Archives Court Cost Administration, Accounting, Secretarial and Support Staff.
113 Tulsa County Court Clerk
Accomplishments for FY 2009-2010
We remained within our budget.
We did not give raises despite the fact that other elected officials did.
With our carry over, we will be able to avoid a reduction in work force due to the anticipated cut backs by the State to our Court Fund Budget.
Goals for FY 2010-2011
I want to be able to give performance raises to my employees who are deserving.
I will continue to look for ways to work leaner and meaner with increased work loads.
I will continue ongoing work with the Supreme Court on a Unified State Management System, which will make substantive strides on reducing work loads.
Prior Year Current Year Current Year Court Clerk Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $4,481,751 $4,670,779 $4,378,967 $4,555,504 Employee Benefits $1,661,283 $1,843,500 $1,683,656 $1,921,040 Travel $6,464 $7,800 $5,800 $7,500 Operating Expenses $2,401 $3,000 $1,600 $3,000 Totals: $6,151,899 $6,525,079 $6,070,023 $6,487,044
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Financial Summaries County General Fund Major Organizational Units Overview
Non-Elected Units
Human Resources
Public Information/Governmental Affairs Administrative Services Information Technology Social Services Election Board Budget Board Fiscal Officer Budget Board Purchasing OSU Extension Center Parks Department Juvenile Bureau of the District Court
Building Operations INCOG
TAEMA River Parks Authority
Excise Board
State Auditor
School Guards Engineering Division
Inspections Division Levee District Public Defender
116 Human Resources
Director:
Terry Tallent
The Division of Human Resources, under the Board of County Commissioners, provides a full service office to meet the staffing and professional personnel services necessary for the operation of a local government employer with over a thou- sand employees. The office assists the Elected County officials to identify, test and employ qualified individuals. Human Resources provide technical support for all field operations for issues involving job safety and environmental issues.
The Division of Human Resources has been very active in assisting the development of legislative reform in the worker's compensation laws in Oklahoma. This pro-active participation has succeeded in the enactment of legislation that has re- sulted in providing benefits that are appropriate for County Employees who are seriously injured at work and assist em- ployers who wish to provide safe work environments. This legislative reform has helped to provide an environment that is attractive to businesses considering locating in Oklahoma; specifically in Tulsa County.
Tulsa County has a very diverse group of occupations that are required to meet the needs of the organization. At any given time, there are employment opportunities available to the general public.
Accomplishments for Fiscal Year 2009-2010
The Human Resources Division under the Board of County Commissioners completed the Fiscal Year of 2009-2010 with the successful completion of several noteworthy accomplishments. The following are a few of particular notoriety:
1. The employment application is now available with on-line access. 2. Completed and distributed new employee handbook. 3. Established a new position for an Affirmative Action and Compliance Specialist to help ensure federal programs compliance. 4. As a result of employee health care plan design changes, the County realized a significant cost savings in premiums paid. 5. Performed 2,722 contact hours of training for Tulsa County employees.
Goals for Fiscal Year 2010-2011
The Human Resources Division, recognizing the need to continually strive for goals that will grow our capabilities and to better serve the needs of this organization offers the following goals for FY 2010-2011: 1. Establish a self-service component available to all County employees that will allow them to access their personal payroll and benefits information on-line. This will reduce the telephone and workload on both Payroll and Human Resources. 2. Work with Payroll to implement the use of and electronic format and transfer for Action Sheets, which will reduce duplication of services and reduce errors. 3. To offer to all County employees an abundance of training opportunities that will result in 3,000 contact hours of training by my office for County employees. 4. To provide all Highway District employees a certified work zone safety training program to reduce the potential for on the job injuries and damages to citizens property, thereby reducing tort liabilities. 5. Increase and improve recruiting efforts to provide greater diversity in our workforce.
Prior Year Current Year Current Year Human Resources Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $352,859 $397,070 $384,142 $389,585 Employee Benefits $142,376 $154,326 $126,578 $151,244 Travel $4,804 $5,000 $7,088 $11,450 Operating Expenses $48,712 $56,770 $76,768 $81,116 Other Services & Charges $1,884 $2,500 $1,793 $1,795 Capital Outlay $15,559 $5,315 $5,560 $5,500 Totals: $566,194 $620,981 $601,929 $640,690
117 Public Information Officer, Development and Government Affairs
Public Information Officer and Director of Development and Government Affairs : Michael Willis
Public Information Officer / To manage the overall communications program for Tulsa County government, elected officials and both internally for employees and externally for the citizens of Tulsa County. The general functions of the office is to provide the following services: 1.Provide public information 2.Encourage citizen participation in County government 3.Media and community relations 4.Provide speech writing assistance 5.Provide employee publications
Director of Development and Governmental Affairs Under the direction of the Tulsa County Budget Board, the general responsibilities include: 1.Implementation of Performance Audit Recommendations 2.Intergovernmental Affairs 3.Liaison to Business Organizations 4.Special Projects and Initiatives 5.Policy and Program Support
Goals for Fiscal Year 2010-2011
Increase proactive communications on behalf of Tulsa County. For years, Tulsa County has been reactively communicating issues as they arise and are picked up by local media outlets. Proactive communications give the organization more control of the story and the perception. Improve Tulsa County’s digital presence and social media presence. Often times, media outlets are not interested in items that are positive or areas that affect a small number of people. Social media and web pages are good vehicles by which we can offer information to people who may not regularly read the news paper or watch the local news. The current tulsacounty.org website along with Twitter, Facebook and YouTube are ways that we can disseminate information. Provide support to elected officials and county offices for special projects. Communications, advertising, economic development, networking and other projects are sometimes useful or even necessary to ongoing or new projects. I will offer these services to each elected official or department.
Prior Year Current Year Current Year Public Information Officer Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $46,530 $93,060 $72,746 $72,000
Employee Benefits $14,503 $30,058 $26,219 $36,002 Travel $3,624 $5,000 $4,500 $5,000
Operating Expenses $198 $5,962 $5,566 $6,312
Capital Outlay $1,381 $0 $1,789 $0
Totals: $66,236118 $134,080 $110,820 $119,314 Administrative Services
Director: Chad Higgins
Under leadership of the Board of County Commissioners, Tulsa County Administrative Services is an in-house provider of resources and services to a customer base of approximately 50 Tulsa County offices and other Tulsa community agencies. The department’s guiding principle is to provide readily available support services to County offices and approved affiliated agencies, while helping curtail taxpayer costs.
As part of its regular operations, Administrative Services provides:
Daily pick-up and delivery of mail for all Courthouse, Administration Building and County Annex offices and nearly all outlying County agencies.
Pre-press, graphic design, typesetting, word processing, laminating and similar services.
Print shop, quick-print and bindery operations, producing literally millions of forms, documents, reports, brochures and other publications.
Microfilming of many thousands of public records and documents each year.
A centralized order-and-delivery system for office supplies.
Forms maintenance and delivery of 1,800 types of stocked forms.
Centralized management of copier machines at more than 30 sites.
In-house photography, black-and-white film development, and digital photo processing.
Assistance with policies and procedures writing and distribution.
Administrative Services is relied upon by the County’s eight elected officials and their staffs, and by other public service providers. These include the District Attorney’s office, the Judges of the District Court, the Election Board, the Public Facili- ties Authority (Fairgrounds), the County Parks department, the River Parks Authority, and many others.
Prior Year Current Year Current Year Administrative Services Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $1,163,252 $1,215,311 $1,174,400 $1,218,552 Employee Benefits $409,365 $457,489 $421,011 $500,036 Operating Expenses $246,535 $302,200 $196,940 $302,200 Capital Outlay $69,942 $0 $0 $0
Admin Services - Depot Operating Expenses $324,491 $206,000 $282,600 $206,000
Admin Services - Supplies Operating Expenses $131,467 $145,000 $172,039 $145,000
Admin Services - Printing Operating Expenses $351,459 $294,000 $353,985 $294,000 Capital Outlay $191,076 $0 $41,000 $0 Totals: $2,887,587 $2,620,000 $2,641,975 $2,665,788
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Administrative Services
Accomplishments for Fiscal Year 2009-2010
Vision 2025 / Four-to-Fix Newsletters: During the first quarter of FY 2009-10 (August-September), Administrative Services produced 195,000 four-color Vision 2025 / Four-To-Fix- the-County citizen newsletters, which were sent to Tulsa County registered voters (and made available to other residents) to report on the
status and impact of numerous voter-approved community improvements throughout the County. Over 1,200,000 press impressions were required to produce the twelve-page, folded newsletters. Administrative Services’ printshop staff and some bindery support staff worked many extra hours, at times in alternating shifts, to successfully complete the newsletters on schedule – along with other projects, such as Parks Fall program books and Tulsa State Fair materials, that also were deadline-sensitive during that same production cycle.
Progress in Digital Scanning of County Records: During FY 2009-10, Administrative Services has become increasingly proficient in converting the County’s public records to digital form, using electronic scanner equipment. A recently acquired high-capacity digital scanner has been put into service, and additional staff has been trained to operate the technology. A number of County offices, including the Sheriff, Treasurer, District Attorney, Election Board, and others, now opt to have some or all of their records digitally scanned as well as microfilmed. In time, digital scanning seems likely to re- place microfilming as the preferred and/or legally mandated method for archiving public records, and we are increasingly well positioned
for this innovation at Tulsa County.
MUNIS Inventory, Work Order & Billing Transition and User Documentation Support: As a part of the County’s movement away from mainframe-based information systems, Administrative Services has recently completed the transition from the legacy system’s inventory, work order and billing programs to the equivalent MUNIS financial system modules. While
this process has been a months-long, complex undertaking, and is still presenting some challenges, it has been an overall success. (We acknowledge and appreciate the IT department’s indispensable role in that success as well.) Additionally, for a number of months earlier in the County-wide MUNIS implementation, Administrative Services staff also contributed to the success of the County-wide MUNIS transi- tion by developing a series of illustrated user instructions to help new MUNIS users adapt to using several of the system’s core programs.
County Office Supply (COS) Program:
With our ongoing County Office Supply (COS) program, Administrative Services continued in FY 2009-10 to provide a reliable, streamlined approach for County offices to receive their office supplies. Administrative Services’ staff has not only handled the routine daily operations of the COS program but has also accepted primary responsibility for preparing COS’s competitive bid specifications; reviewing and analyz- ing the COS bids received; handling interactions with the low-bid vendor; and completing periodic updates in the COS Catalog, COS Requi- sition and related forms. COS contributes to County-wide efficiency and cost-control by helping standardize the most commonly used office supplies, working with the Purchasing department to secure the lowest and best overall price for those supplies, and simplifying and expediting the purchase and delivery processes for office supplies in dozens of County offices and locations.
Goals for Fiscal Year 2010-2011
In the coming fiscal year, we will continue to fulfill our core mission of providing quality products for each of our customers in a timely,
efficient, service-oriented, and cost-conscious manner. Our customer base encompasses more than 75 distinct governmental and non-
profit agencies. These include not only the Tulsa County elected officials and their divisions, but also the State Election Board, City-County Library, City-County Health Department, municipalities such as the Cities of Tulsa, Broken Arrow, Sand Springs and Glenpool, and a number of non-profit organizations to whom we have been authorized to provide support services. In our effort to present enhanced products and increased options in support of our various customers’ goals, we will continue to maximize opportunities for further staff training and for upgrades in our production equipment and technology.
In FY 2010-11, we will continue seeking to enhance the quality, quantity and diversity of multi-media content we produce for the Tulsa
County website. We are developing the capability to produce 3-D, interactive “virtual environments” that will enable website visitors to explore showcased areas of County public facilities. Our goal is for our video, photographic, text, and other contributions to always play a key role in making the County’s online presence more visually appealing, inviting and informative for website visitors.
With voting ballots for the November statewide elections on the horizon – as well as other large printing projects, such as updated Vision 2025/Four-to-Fix citizen newsletters and materials for the annual State Fair – FY 2010-11 promises to be a year with a production schedule second only to a Presidential election year. As always, Administrative Services is committed to surmounting these election-year challenges while also maintaining reliable service throughout our production areas, as behind-thescenes contributors to our customers’ success.
120 Information Technology
Director: Tom D. Trimble
The Department of Information Technology under the Board of County Commissioners provides centralized data processing and communication services for connecting voice and data systems, design, development and support for technology products, local area networks and access to centralized sources of information for Tulsa County government offices; aiding them in providing quality service to the citizens of Tulsa County.
The four primary functional areas are as follows:
Law and Justice Includes the District Attorney, the Jail Inmate Management System, Inmate Information Center, VINE (Victim Information, and Notification Everyday), the Juvenile Bureau, and the Courts.
Services Programs Land Record Management Information Systems (LRMIS) Includes data from all property document filings, the computer assisted appraisal system (CAMA), the property database and the property taxation system.
LRMIS (On-line Access) Provides a subscription based Internet application for all land record information contained in the Tulsa County Clerk's, Assessor's and Treasurer's Offices. There are currently over 500 subscribers to this service. LRMIS is also available at no charge (free) at all Tulsa City-County Libraries and the Tulsa County Courthouse.
Fiscal / Management Provides technical support for the MUNIS ERP system, which includes general ledger, budgets, payroll, human resources, fixed assets, workflow and inventory. Also, provides technical support for the electronic mail system and various other systems for the elected County Offices.
Accomplishments for Fiscal Year 2009-2010
MUNIS go-live, financials and HR/Payroll Implementation of new retirement system TCSO network and configuration of MobileCop
Goals for Fiscal Year 2010-2011
Continue enhancements and expansion to MUNIS system including permitting, HR citizen self-service, and dashboard Complete RFP process for new Treasurer general ledger system and start on tax roll requirement assessment Begin standardization of support environment for Expo Square
121
Information Technology
Prior Year Current Year Current Year Information Technology Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $172,927 $2,251,059 $201,329 $199,343 Employee Benefits $53,808 $771,020 $62,513 $69,142 Travel $1,044 $8,200 $0 $0 Operating Expenses $66,647 $615,095 $0 $0 Capital Outlay $159,669 $0 $0 $0 Totals: $454,095 $3,645,374 $263,842 $268,485
Prior Year Current Year Current Year Information Technology General Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Travel $10,151 $8,200 $5,224 $13,150 Operating Expenses $666,884 $615,095 $670,568 $778,002 Capital Outlay $56,439 $0 $137,284 $3,000 Totals: $733,474 $623,295 $813,076 $794,152
Prior Year Current Year Current Year Information Technology Operations Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $190,013 $0 $127,441 $113,994 Employee Benefits $55,056 $0 $35,365 $40,766 Totals: $245,069 $0 $162,806 $154,760
Prior Year Current Year Current Year Information Technology Systems Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $423,933 $0 $478,125 $478,679 Employee Benefits $129,782 $0 $149,849 $166,859 Totals: $553,715 $0 $627,974 $645,538
Prior Year Current Year Current Year Information Technology Programing Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $761,245 $0 $688,429 $688,429 Employee Benefits $234,309 $0 $234,114 $253,018 Totals: $995,554 $0 $922,543 $941,447
Prior Year Current Year Current Year Information Technology Software Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $295,200 $0 $390,783 $382,177 Employee Benefits $96,025 $0 $110,075 $158,949 Totals: $391,225 $0 $500,858 $541,126
Prior Year Current Year Current Year Information Technology Technical Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $310,856 $0 $324,769 $324,769 Employee Benefits $116,765 $0 $132,479 $147,079 Totals: $427,621 $0 $457,248 $471,848
Prior Year Current Year Current Year Communication Services Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $170,106 $0 $133,568 $133,568 Employee Benefits $62,704 $0 $51,048 $55,829 Operating Expenses $273,849 $270,800 $262,138 $265,600 Totals: $506,659 $270,800 $446,754 $454,997
Prior Year Current Year Current Year Information Technology Equipment Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Capital Outlay $384,725 $0 $53,846 $0 Totals: $384,725 $0 $53,846 $0 122 Social Services
Director: Linda Johnston
Tulsa County Social Services provides critical services through several vital programs Tulsa County Medical Clinic - Where the medically underserved can receive medical services at no cost. This clinic is the only daytime free health clinic in Tulsa County. Tulsa County Pharmacy - Provides a variety of pharmaceutical products at discounted prices. Many senior citizens access services through this pro- gram because of the ever-increasing cost of medications. This pharmacy is the only one of its kind in the State of Okla- homa. Emergency Food Assistance - Is available to families who are awaiting an eligibility determination for food stamps from the Department of Human Ser- vices. Burial or Cremation Services - An assistance program for individuals or families who do not have the resources to inter or cremate a loved one. Tulsa County Emergency Shelter - Provides temporary emergency housing and basic services for homeless families. This shelter is the largest service provider to homeless families in our community. Comprehensive case management is provided to each family to effectively move these families from the streets to a stable home environment.
Accomplishments for Fiscal Year 2009-2010
Increase the number of donations to the Shelter. In 2008, we had 113 donations to the shelter. In 2009, we increased donations to the shelter operation to 173 which represents a 53% increase! Reduce the number of encumbrances for bus tokens. The cost of the bus tokens in 2008 was $1,200.00 and the cost of bus tokens in 2009 was $1,020.00. This represents an 18% decrease. Replace computer hardware for the Pharmacy. New computer hardware was installed in the Pharmacy. Increase utilization of the Recycled Medication Program. In 2008, 13,819 prescriptions were filled with recycled medication. In 2009, 16,911 prescriptions were filled with recycled medication. This represents an 18% increase. Celebrate the $5 million dollar milestone of Recycled Medications. A celebration was held on May 13th at Expo Square. What an accomplishment!
Goals for Fiscal Year 2010-2011
Locate and send employees to more staff development training that is local and free of charge. Implement the CostGuard software program to monitor food costs. Develop a new interview tool to evaluate potential employees. Cross train Administrative Assistant on Munis software. Computerize Program Participants Eligibility Summaries.
123 Social Services
Prior Year Current Year Current Year Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Social Services Remedial Aid $123,956 $92,368 $107,368 $107,802 Employee Benefits $52,607 $46,672 $45,987 $52,070 Travel $0 $0 $0 $0 Operating Expenses $4,785 $5,930 $5,930 $5,930 Other Services & Charges $114,833 $116,830 $138,529 $108,830 Totals: $296,181 $261,800 $297,814 $274,632
Prior Year Current Year Current Year Social Services Operations Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $137,095 $139,139 $139,139 $144,577 Employee Benefits $49,050 $50,479 $50,138 $64,210 Travel $0 $1,300 $1,300 $0 Operating Expenses $4,826 $2,350 $2,350 $2,650 Other Services & Charges $128 $300 $300 $0 Capital Outlay $7,803 $0 $1,182 $0 Totals: $198,902 $193,568 $194,409 $211,437
Prior Year Current Year Current Year Social Services Emergency Shelter Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $412,933 $439,998 $438,495 $435,042 Employee Benefits $151,545 $191,437 $185,039 $213,483 Operating Expenses $48,580 $65,516 $65,908 $65,626 Other Services & Charges $8,824 $13,200 $13,200 $13,200 Capital Outlay $19,785 $0 $1,196 $0 Totals: $641,667 $710,151 $703,838 $727,351
Prior Year Current Year Current Year Pharmacy Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $159,724 $168,534 $168,534 $168,537 Employee Benefits $57,248 $61,862 $57,782 $69,038 Operating Expenses $16,789 $9,468 $16,308 $10,315 Other Services & Charges $58,200 $100,000 $100,000 $90,606 Capital Outlay $5,811 $0 $0 $0 Totals: $297,772 $339,864 $342,624 $338,496
124 Election Board
Secretary: Patricia Brown Bryant
The Tulsa County Election Board consists of three Board Members and a staff of eighteen. The Board Members are Clint Parr, Chairman; Dennis Botsko, Vice-Chairman and Patricia Brown Bryant, Secretary. The Chairman and Vice-Chairman are appointed by their political party and the Secretary is appointed by her senators, all of which are certified by the State Election Board. The Chairman and Vice-chairman are present when the Board is taking any action, such as certifying election results or conducting a contest of candidacy hearing. The Secre- tary of the Election Board actually directs the Board. Within the staff, there are several employees who perform many job functions. The Assistant Secretary oversees the administration of the office and executes many func- tions in conjunction with the Secretary. The Elections Services Coordinator is responsible for a large portion of the preparation of all the elections that are conducted. The various types of elections are: Statewide Regular Primary, Runoff and General, Presidential Primary, Annual School, Special School, Regular Municipal, Special Municipal and County Specials. The preparation time for an election takes weeks and sometimes even months.
The accounting department at the Election Board is responsible for the payrolls of all areas performing services and also the billing of each entity calling for an election. The election setup department enters all the specific parameters for each election on the computer so that the ballots will be counted electronically. Other depart- ments at the Election Board include registration and information, where currently approximately 340,000 Tulsa County voter registration documents are kept and updated according to residency. This department is also re- sponsible for applying vote credit for each voter after each election. The Precinct Official Coordinator is respon- sible for all precinct official training and staffing of all 267 precincts; this position is additionally responsible for finding and maintaining all polling locations in all 267 precincts.
Accomplishments for Fiscal Year 2009-2010
Enhancement of webpage regarding the posting of Tulsa County Precinct maps for legislative and local districts in Tulsa County for the following: Tulsa County Congressional District, Tulsa County State Senate Districts, Tulsa County State House Districts, Tulsa County Judicial Election Districts, Tulsa County Commission Districts, City of Tulsa Council Districts, Tulsa County School Districts and Tulsa Technology Center Election Districts (zones).
Enhancement of webpage regarding “Real Time Election Results” posted during election night, as precincts are report- ing.
Conducted Special Elections for the City of Broken Arrow, Sand Springs School District, Owasso School District, Jenks School District, Broken Arrow School District, Union School District, City of Jenks, Tulsa School District, Tulsa County portion of the City of Sapulpa, Liberty School District, and Sperry School District. Conducted Regular Primary Elections for the City of Tulsa, and City of Collinsville. Conducted General Elections for the City of Tulsa, City of Collinsville, and City of Bixby. Conducted Annual School Elections for Tulsa Public Schools-Election Districts 4 & 7, Jenks Public Schools -Election District 5, Collinsville, and Sperry.
Encouraged the attendance of free training classes sponsored by Tulsa County and had 9 out of 19 employees com- plete a total of 22 training classes.
Continued cross-training in various positions.
125 Election Board
Goals for Fiscal Year 2010-2011 Develop a proficient understanding of the Modern Election System Application (MESA) enhancements developed for Absentee Voting.
We are working as a pilot county for the Oklahoma State Election Board, testing newly developed software which will replace software of the current Oklahoma Election Management System (OEMS) software. We are hopeful great strides will be made in the ability of the next generation software which will open criteria aspects for generating reports, as well as streamlining the data entry procedures for an absentee ballot request. Mastering all the function- ality of the MESA software regarding absentee ballot administration will greatly improve our efficiency.
Continuation in Assisting Election Board employees in coordinating and providing materials to attend training classes offered by HR.
This is an ongoing goal carried forward from last fiscal year. Although progress is being made, it has been difficult to allow employees the time away from their duties for non-required training, due to the volume of elections and magnitude of the workload. However, as cross-training continues, we are finding we are in a better place regarding knowledgeable staff, which allows other staff to be away with proper planning. We would like to keep the momen- tum going, even into the busy election year to try and accomplish this desire. Doing so would enhance services provided to citizens and efficiency in time management for Tulsa County.
Prepare for the redistricting process as the legislative branches work through each phase of redistricting. As preparations are made for this “every 10 year event,” our goal is to have our Street Guide in the best shape pos- sible with the correct identifying parameters for every street address in Tulsa County. We will work closely with INCOG, the Assessor, the County Clerk, and with all Tulsa County municipalities and Post Offices, to be certain our Street Guide is functioning in the highest capacity. This inspection period will require our Registrar Technician to focus most of his time on the Street Guide as his primary responsibility for the 2010/2011 fiscal year. Doing so will allow us to be well prepared, once new legislative, county, judicial, school and municipal ward and election districts are formed in preparation of reprecincting. The actual task of reprecincting will occur in the 2011/2012 fiscal year. Since our Registrar Technician also supervises our Voter Registration Department, requests have been made in the 2010/2011 budget to assign additional duties to one of our capable lead persons to function as a Registration Co- ordinator in the Voter Registration Department, allowing the supervisor of the Street Guide the time needed for focusing all energy on the existing Street Guide.
Prior Year Current Year Current Year Elections Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11
Salaries & Wages $212,685 $248,384 $99,197 $322,718
Employee Benefits $16,269 $24,001 $8,792 $29,688
Travel $8,723 $17,000 $4,702 $26,500
Operating Expenses $249,149 $391,000 $226,893 $455,600 Totals: $486,826 $680,385 $339,584 $834,506
Prior Year Current Year Current Year Elections Staff Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11
Salaries & Wages $864,135 $755,585 $811,942 $760,742
Employee Benefits $257,411 $270,940 $252,764 $333,624
Operating Expenses $5,907 $4,500 $6,004 $4,500
Other Services & Charges $0 $2,500 $2,250 $5,000
Capital Outlay $36,565 $20,000 $270,353 $20,000 Totals: $1,164,018 126 $1,053,525 $1,343,313 $1,123,866 Fiscal Office
Fiscal Officer: Jim Smith
The Fiscal office has been established to provide independent, accurate and objective information to members of the Tulsa County Budget board with respect to historical, current, projected and proposed appropriations including budgets, expenditures, taxes and revenue, as well as any other information requested.
Accomplishments for Fiscal Year 2009-2010
Implemented the Accounts Receivable Software Module – This module in the Munis software allows standardization of invoices and statements across County Departments. It also provides a more accurate accounting of accounts receiv- able. Currently, Tulsa County and its Authorities are billing over $1,000,000 per month.
Implemented Budget Roll Up Codes for Tulsa City County Health Department.
Continued massive upgrade and enhancement of the Tulsa County Budget Book.
Provided access to the Fiscal Year 2009-2010 Budget on the County’s website.
Utilized Munis software for the first time in preparation of the Fiscal Year 2010-2011 Budget.
Goals for Fiscal Year 2010-2011
Implement Interdepartmental Billing – This process is part of the continued utilization of the Munis software system. This process will eliminate many budget transfers and will provide more accurate cost information for each depart- ment. Implement New Reserve Functionality – Counties in Oklahoma are required to reserve 10 percent of appropriations until revenues that equal 90 of the appropriations are collected. This process will eliminate the labor intensive system currently used and will provide more accurate account information.
Budget Book Enhancements – Continue the process of adding explanations, charts, graphs, and information to make the Tulsa County Budget Book a more meaningful document for the citizens.
Prior Year Current Year Current Year Fiscal Office Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $176,392 $173,654 $173,654 $173,655 Employee Benefits $54,144 $55,651 $54,513 $61,017 Travel $1,738 $2,880 $1,100 $1,100 Operating Expenses $54 $0 $48 $48 Totals: $232,328 $232,185 $229,315 $235,820
127 Purchasing
Director: Linda Dorrell
Tulsa County Purchasing is a centralized purchasing department used by all Departments and Offices within Tulsa County. It is a commodity code based system stressing control and accountability.
Accomplishments for Fiscal Year 2009-2010
Developed RFP for energy performance contracting. Worked with Terry Simonson as a liaison with the departments and agencies educating them in the concept and expectations of an energy performance contract. Worked with the team to evaluate proposals through selection. Negotiated the contract with Johnson Controls for the energy auditing process. Assisted the Fairgrounds in the bidding and RFP process. Bid roof renovation project for the Tulsa County Election Board. Bid a new HVAC system for Social Services. Bid all the 4 to Fix 2 projects that were constructed last year, including the LaFortune Clubhouse, LaFortune Tennis Center, O’Brien park improvements, Chandler Community Center, Mohawk-Owasso trail and bikeway. To date, purchasing has issued 180 bids, RFP’S and RFQ’S. 17,040 purchase orders have been processed.
Goals for Fiscal Year 2010-2011
Reorganization of the Purchasing Department to have one employee responsible for maintain our bid vendor database. Build and maintain a database of all contracts and their expiration dates and send out e-mail notifications to all depart- ments and offices when they have a contract that is getting ready to expire. This will ensure that the “Resolutions to Renew Agreements” are done in a timely manner. By centralizing this, there will be less chance of renewals being missed. Maintain a database of all insurance certificates and monitor to be sure they are current and active. Work with the Health Department on the bidding process for their new Northside Health Center that is to be built in 2010.
Prior Year Current Year Current Year Purchasing Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $276,957 $268,823 $268,825 $268,825 Employee Benefits $98,797 $102,102 $100,949 $117,193 Travel $2,596 $3,000 $0 $3,000 Operating Expenses $21,467 $19,647 $21,416 $22,617 Capital Outlay $0 $0 $0 $0 Totals: $399,817 $393,572 $391,190 $411,635
128 Oklahoma State University Extension Office
Director: Phil Pratt
The Tulsa County Oklahoma Cooperative Extension Service (OCES) is administered through Oklahoma State University and is a partnership between Oklahoma State University, State of Oklahoma and Tulsa County. The mission of Tulsa County OSU Extension is to disseminate unbiased research based information to the people of Tulsa County and encourage the adoption of research-generated knowledge in four mandated program areas.
Agriculture, Horticulture and Rural Development Meeting the needs of Tulsa County residents, Extension employs both agriculture and horticulture extension educators, who offer programs on subjects ranging from landscaping your home to the "ins and outs" of living in the country. For the commercial indus- try in Tulsa County, Extension provides a commercial horticulturist who offers advice and provides assistance as needed to over 2,000 commercial landscapers, pecan growers, beekeepers, farmers’ markets and retail garden centers.
Family and Consumer Sciences (FCS) Via weekly sessions, the Community Nutrition Education Program brings information on nutrition, healthy living and food safety to the front door of low-income families. Educators also offer nutrition programs targeted at youth, senior citizens and those with special dietary needs. FCS educators are also "in the know" when it comes to financial management. Programs are offered on a variety of topics such as goal setting, tracking dollars spent, budgeting, credit, insurance and other consumer issues as well as seminars on buying your first home.
4-H Youth Development Open to youth 5-19 years old, 4-H uses project work to develop youth as individuals and responsible, productive citizens. 4-H involves youth in community-based clubs, school enrichment programs and both group and individual projects to develop the individual’s four "H’s" Head, Heart, Hands and Health.
Prior Year Current Year Current Year Extension Center Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11
Salaries & Wages $129,168 $146,026 $146,026 $129,168
Employee Benefits $23,692 $32,662 $32,662 $26,430
Travel $30,200 $30,524 $30,524 $30,524
Operating Expenses $58,616 $66,923 $66,923 $90,013
Other Services & Charges $183,680 $163,865 $163,865 $163,865 Totals: $425,356 $440,000 $440,000 $440,000
129 Oklahoma State University Extension Office
What We Do: Provide unbiased diagnosis of horticulture and agriculture related problems: Insect, weed and plant disease identification Soil fertility recommendations for pasture, crop and landscape fertilization recommendations (In past years Tulsa County has ranked 5th among Oklahoma’s 77 counties in number of soil samples submitted to OSU Soil Fertility Lab. Over the past year the number of soils sample submitted by Tulsa County citizens has increased to 700 samples.) Recommend locally adapted varieties and breeds of ornamentals, crops and livestock One-on-one consultation with homeowners, landowners and agriculture producers on problems and emerging issues Teach non-credit classes relating to the four program areas Provide an outstanding youth development program Provide nutritional education to individuals and families Provide financial planning information to families and small businesses Provide a cadre of well trained and motivated volunteers (Master Gardeners, 4-H Adult Leaders) Provide citizens of Tulsa County a direct link to the resources of Oklahoma State University
Accomplishments for Fiscal Year 2009-2010
Farmers’ Market Training and one on one consulting has resulted in enough local fruit and vegetable production to establish 14 different farmers’ markets around Tulsa County this year. The Tulsa County Extension Master Gardeners office continued to be a very popular place for the residence of Tulsa County to get their home gardening and landscape questions answered. Well over 100,000 gardening questions were answered last year. 32,147 youth experienced educational programs from the Cooperative Extension Service equaling 12% increase over the previous year. These educational activities enhanced real-life learning for participating youth. Of this total, 1,673 youth were members in traditional, urban and special interest 4-H clubs, a 58% increase over the previous year. About 1 out of every 3 youth in Tulsa County, ages 5-18, experienced some type of educational program provided by the Tulsa County Cooperative Extension Service. 101 certified volunteers and 1,529 additional volunteers provided support and leadership to youth in the 4-H Youth Development Program.
Goals for Fiscal Year 2010-2011
Increase education among low income families which will allow individuals and communities to establish gardens which produce fruits and vegetables. Begin a three part series on home food production to be taught to parents at Tulsa Public School’s Disney Elementary. Most parents are Hispanic and training will be taught in two languages with the aid of an interpreter. Help Tulsa County’s O’Brien Park Recreation Center in Turley expand the summer Day Camp children’s garden at the park. Teach home gardening at various locations throughout the county including Tulsa Com- munity College Northeast Campus, Tulsa County’s Chandler Park, OSU Extension Center, Tulsa Garden Center and local retirement centers. Establish traditional 4-H clubs in communities such as Tulsa, Owasso, and Glenpool. Conduct educational programming to help families manage their financial resources. Conduct money management classes to assist families going through bankruptcy. Improve and continue educational programming tailored to urban audiences such as Master Gardener training, gar- dening seminars for the homeowner, Green Acres, and Tulsa Horse Course. Encourage more Tulsa County farmers to grow produce for local sales by conducting educational workshops, field demonstrations, etc. Staff will continue to provide assistance for the “Buy Fresh Buy Local” campaign, a joint effort to connect farmers to local food buyers and vice versa. 130
Parks Department
Director:
Richard Bales
Tulsa County has the only County-operated park system in the State of Oklahoma. Tulsa County Parks Department exists by permissive state legislation, allowing the Board of County Commissioners to operate a park system. Additionally, the 7-member advisory Park Board meets quarterly and makes recommendations to the Board of County Commissioners.
The major parks and centers are:
Bixby Community Center Large open space, meeting rooms and kitchen (all available for reservation) are just some of the notable amenities this facility has to offer.
Chandler Park Chandler offers an outdoor pool, lighted baseball/softball fields, nature trail with rock formations, large play structures, a festival site for outdoor special events.
Glenpool/Jenks Recreation Center This modern Center features a full gymnasium, game room, aerobics/dance room, cardio/weight room, 3 meeting rooms, computer lab, multipurpose room and an arts/crafts room. The outdoor swimming pool showcases zero- entry construction and slide/ diving area.
Haikey Creek offers lighted softball fields, a large play structure, disc golf course, jogging/walking trail, tennis courts, soccer fields and large open spaces.
LaFortune Park & Golf Course The combined LaFortune Community Center/Kaiser Library is a marvelous state-of-the-art facility. Lighted ball fields, outdoor swim- ming pool, walking/jogging trail, play structures, an 18 Hole, Par 72 Championship golf course and the first fully lighted, 18 Hole Par 3 golf course in the state, quality pro shops, driving range and practice greens, Clubhouse Grill, and lighted tennis courts.
O’Brien Park. Swimming Pool (outdoor, summer season), tables, grills, green spaces, tennis courts, ball fields and walking/jogging trail. O’Brien Golf Training Center is “our piece of Heaven” with its three hole layout..
South Lakes Golf Course 18-Hole Championship course. This facility has excellent meal accommodations with tournament cater- ing, quality pro shop, driving range & practice greens.
131 Parks Department
Tulsa County Parks Department Facilities consists of: · Four large area parks of 100 + acres with 10 smaller park sites ranging from one acre to 47 acres · 4 Recreation Centers · 23 lighted baseball/softball fields · 22 lighted tennis courts · 18 soccer field (4 of which are lighted), including West bank Soccer Complex · 4 outdoor swimming pools and operates 1 indoor swimming pool · 4 jogging/walking trails · 2 public golf courses
· Covered picnic shelters in all parks are centrally reserved through the Parks Office
Accomplishments for Fiscal Year 2009-2010
Employee Development & Morale Held 8th annual Equipment Training Rodeo in October. Held 8th annual Employee Christmas Party in December. Facility and Activity Enhancement Completed Construction of new LaFortune Park Clubhouse & Cart Barn Continued public/private partnership to greatly improve Tennis Center at LaFortune Park. Started Phase II of Project. Completed Construction of new Community Center at Chandler Park Completed construction of new ball field parking lot at O’Brien Park 3rd annual Holiday Light Display at Chandler Park. Completed installation of new water system at Chandler Park Installed asphalt on half of walking trail at O’Brien Park. Installed New Sports Field Lighting at old baseball complex at O’Brien Park.
Goals for Fiscal Year 2010-2011
Employee Development & Morale Hold 9th annual Equipment Training Rodeo in October. Hold 9th annual Employee Christmas Party in December. Facility and Activity Enhancement Construct New Batting Cage/Concession Building at O’Brien Park. Construct new equipment storage facility at O’Brien Park large baseball field complex. Install 3 new playgrounds at Chandler Park. Complete renovation of old baseball 4 plex at O’Brien Park by Spring 2011.
Prior Year Current Year Current Year Parks Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $3,567,313 $3,466,268 $3,623,484 $3,801,027 Employee Benefits $1,285,739 $1,671,812 $1,325,734 $1,802,927 Operating Expenses $247,872 $111,920 $100,850 $140,000 Capital Outlay $77,764 $0 $0 $0 Totals: $5,178,688 $5,250,000 $5,050,068 $5,743,954
132 Juvenile Bureau of the District Court
Director: Brent Wolfe
Mission The Tulsa County Juvenile Bureau will collaboratively promote and administer prevention, justice and effective treatment in a fair, timely and appropriate manner with dignity and respect for the needs of children, youth and families and the safety of our community.
The Intake Department processes over 4000 juvenile offense referrals each year and assures that youth and families are appropriately placed in the juvenile system or in the community. The Probation Department provides services for over 700 youth each year who have been adjudicated delinquent and assures that they are in compliance with all court orders and receiving all necessary treatment to prevent further commu- nity offenses. The Detention Home is a structured, secure 55 bed, custody operation utilized as a temporary holding facility for juvenile offenders waiting for a court appearance or placement by the Juvenile Court. The Detention Home receives over 1500 re- ferrals each year. Lakeside Home is a residential, 21 bed, treatment program for youth adjudicated by the Juvenile Court who need an in- tensive family intervention program to help prevent further community offenses. Home Bound Detention provides intensive supervision for adjudicated youth in their homes in order to increase compli- ance and prevent offending behavior. Phoenix Rising is an alternative day program for adjudicated youth in need of specialized life skill and academic training.
Accomplishments for Fiscal Year 2009-2010
Processing youthful offenders – The Bureau processed and supervised approximately 3,400 cases of youthful offenders. Probation Officers supervise approximately 600 youth on probation at any time. Maintained Detention Facility – The Bureau maintains a 55 bed detention facility for therapeutic treatment of adjudicated youth. The detention facility operated without incident. The detention provides a clean, safe, and healthy environment for the youth. The Bureau was able to restore the detention contracts to serve the regional counties. These contracts result in ap- proximately $408,000 additional county and state revenue to Tulsa County each year. Established Courtroom and Court services at North Pointe – Due to the pressing need for space at the Gilcrease facility, the Bureau leased and renovated space at the North Pointe Business Center to establish a courtroom, judge’s chamber, and support staff offices. Operational Savings – During the year, OJA reduced the state funding to the Bureau by $215,000. The Bureau was able to maintain the de- tention operations with careful fiscal management of personnel.
133 Juvenile Bureau of the District Court
Goals for Fiscal Year 2010-2011
Maintain the detention with accreditation by operating a safe, clean, healthy facility for the youth. Increase the parking space available to the Juvenile Bureau facility and the Lakeside facility. Reduce utility costs by replacing the windows in the Lakeside building. Increase community awareness of the need for adequate juvenile courts, family courts, juvenile administration facilities, and juvenile detention. The objective is to demonstrate the plan for future construction of new facilities to serve the citizens of Tulsa County.
Prior Year Current Year Current Year Juvenile Administration Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $561,024 $574,005 $573,524 $574,005 Employee Benefits $198,674 $208,541 $211,825 $232,080 Travel $1,127 $1,150 $782 $800 Operating Expenses $50,608 $54,630 $92,999 $37,445 Capital Outlay $315 $3,900 $3,100 $3,000 Totals: $811,748 $842,226 $882,230 $847,330
Prior Year Current Year Current Year Juvenile Probation Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $982,286 $1,125,984 $1,081,397 $1,103,196 Employee Benefits $365,906 $483,725 $418,480 $543,211 Travel $61,281 $63,000 $60,301 $63,900 Operating Expenses $178,123 $267,604 $271,260 $271,518 Capital Outlay $4,510 $6,800 $5,199 $3,000 Totals: $1,592,106 $1,947,113 $1,836,637 $1,984,825
Prior Year Current Year Current Year Juvenile Intake Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $552,827 $559,116 $562,308 $561,072 Employee Benefits $226,355 $232,904 $221,861 $246,061 Travel $150 $300 $4,011 $1,600 Operating Expenses $47 $3,480 $3,844 $2,350 Capital Outlay $0 $1,400 $947 $0 Totals: $779,379 $797,200 $792,971 $811,083
Prior Year Current Year Current Year Juvenile Lakeside Home Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $892,326 $928,858 $914,814 $960,988 Employee Benefits $316,299 $359,617 $328,262 $421,997 Travel $5,446 $5,340 $3,080 $3,000 Operating Expenses $67,942 $74,590 $66,502 $66,290 Capital Outlay $14,541 $22,700 $27,780 $65,100 Totals: $1,296,554 $1,391,105 $1,340,438 $1,517,375
Prior Year Current Year Current Year Juvenile Detention General Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Other Services & Charges $0 $405,000 $0 $600,000 134 Totals: $0 $405,000 $0 $600,000 Building Operations
Director: Jim Fissel
Carpenter / Paint Shop The quality and craftsmanship displayed is a source of pride for the department. It continues to be a key part to maintain and adapt facilities to the changing needs of customers. Custom cabinet work, remodeling and quality painting have cre- ated untold savings for Tulsa County. Custodial Department The custodial department puts forth maximum effort to insure customer satisfaction. The department continually looks to reduce costs by the proper utilization of products obtained at the lowest cost. Building Maintenance Department The maintenance staff is primarily responsible for the following locations: Administration Building, Annex Building, Apache Warehouse, Carpenter Shop, Central Garage, Court House, Election Board, Faulkner Building, Juvenile Detention Center, Lakeside Home, Parks Office, and the Social Services Complex. In addition, building operations is requested to assist at OSU Extension, LaFortune Park, Lakeside Park, District Parks, and District Garages. The age, condition and high amount of traffic of these buildings demand utmost attention every day. Fleet Operations It is a tribute to each mechanic when 33% of the 441 vehicle fleet have exceeded the projected 80,000 mile replacement schedule yet remain in service every day. The staff does a remarkable job of maintaining Tulsa County vehicles at the Cen- tral Garage. The fleet logs more than 5.5 million miles annually, with the majority of those miles being driven by the Sher- iff's fleet of patrol and transportation vehicles. Operations Section Operations is responsible for the bookkeeping and accounting of the departmental budget and payroll for 82 regular and part-time employees. Utility accounts and service contracts are maintained for various county facilities and locations on a monthly basis. An average 1500 purchase orders are processed for Building and Fleet Operation annually. Additionally, parking control for over 569 parking permits in 6 different locations is maintained. Revenue collections from various reim- bursements by the Courts, District Attorney, and other user departments exceeded $750,000 for the year.
Accomplishments for Fiscal Year 2009-2010
Replaced the heat and air conditioning at Social Services facility, which was steam and chill water based with direct ex- pansion HVAC systems eliminating the need for a cooling tower or boiler.
Installed new water coils in the air handlers in the basement of the Courthouse improving their efficiency and the com- fort of the Courthouse.
A temporary roof on the Administration Building it already has saved countless hours of cleanup and repair for Building Operations.
Building Operations has gone from having 60-80 open work orders to currently averaging approximately 15 open work
orders.
135 Building Operations
Goals for Fiscal Year 2010-2011
Restore Annex Roof – Find and repair where water is penetrating into the building, could be cracks in the masonry.
Replace Election Board Roof and Air Conditioning – To improve the conditions for the Election Board personnel and their customers.
Repair the roof at the Apache Building – Stopping the water damage to the court records and equipment stored in that facility.
Prior Year Current Year Current Year Building Operations Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $2,242,990 $2,425,114 $2,282,338 $2,426,249 Employee Benefits $884,018 $1,241,296 $924,698 $1,304,819 Operating Expenses $788,088 $586,436 $221,578 $350,000 Capital Outlay $294,317 $0 $438,065 $0 Totals: $4,209,413 $4,252,846 $3,866,679 $4,081,068
Prior Year Current Year Current Year Building Operations Fleet Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $1,128,172 $1,112,737 $1,326,800 $1,300,000 Capital Outlay $759,596 $475,000 $558,241 $475,000 Totals: $1,887,768 $1,587,737 $1,885,041 $1,775,000
Prior Year Current Year Current Year Carpentry Shop Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $34,546 $0 $35,851 $35,000 Totals: $34,546 $0 $35,851 $35,000
Prior Year Current Year Current Year Janitorial Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $87,809 $0 $80,997 $81,000 Totals: $87,809 $0 $80,997 $81,000
Prior Year Current Year Current Year Building Operations Administration Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Employee Benefits $994 $0 $0 $0 Operating Expenses $91,649 $0 $86,928 $88,936 Capital Outlay $4,922 $0 $4,922 $0 Totals: $97,565 $0 $91,850 $88,936
Prior Year Current Year Current Year Utilities Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $2,017,458 $2,265,000 $1,629,828 $2,024,850 Totals: $2,017,458 $2,265,000 $1,629,828 $2,024,850
136 INCOG Indian Nations Council of Governments
Executive Director: Rich Brierre
INCOG is the regional planning agency serving Tulsa County and other cities, towns and counties in the Tulsa metropolitan area. INCOG provides planning, administration and coordination services in such areas as land use, transportation, com- munity and economic development, the environment and public safety to assist in creating solutions to local and regional challenges.
Accomplishments for Fiscal Year 2009-2010 Transportation Maintained Tulsa metro area’s eligibility for receiving federal transportation funds, including approximately $12 M in STP Urbanized Area Funds (Approximately $6 M of STP-UZA funds is allocated annually for the Gilcrease Expressway) and approximately $3 M annually in Fed- eral Transit funds for Tulsa Transit. Awarded $22.5 M in funding from American Recovery and Reinvestment Act for local road projects including $20 M for road projects for Tulsa County communities. Awarded funding for Job Access to Work and New Freedom Programs, implementing new federally funded programs based on Coordi- nated Human Services Transportation Plan. Arkansas River Planning Secured an invitation to apply for an additional $400,000 grant from the Economic Development Administration to provide federal matching funds for preliminary engineering and related studies for construction of the two new low-water dams and the retrofit of Zink dam. Continued work with the Corps of Engineers – Tulsa District and Tulsa County to secure federal funding, as authorized by the Water Re- sources Development Act (WRDA 2007), for implementation of key elements of the Arkansas River Corridor Master Plan and provided guidance to Tulsa County, river cities and community funding partners in efforts to implement the plan. Secured $90,000 Congressional appropriation for the Arkansas River Corridor Project that will culminate with a cost-share agreement with the Corps of Engineers and Tulsa County. Environment Continued to meet federal Clean Air Standards through proactive efforts including the nationally recognized Ozone Alert! Program and voluntary low RVP fuels program. Coordinated with stakeholders and developed a response to the EPA’s proposal to lower the federal ozone standard from the cur- rent .075 ppm to .060-.070 ppm. Assisted Tulsa County and other member governments in meeting the requirements of EPA’s Phase II Stormwater permit program. Trails Planning Continued to assist in the implementation of the Regional Trails Master Plan including technical assistance to Tulsa County communities. Pursued funding for expansion of the Osage Trail (Skiatook), Midland Valley Trail, and for double decking the pedestrian bridge over the Arkansas River. Community and Economic Development Maintained the Comprehensive Economic Development Strategy (CEDS) that qualifies Tulsa, Creek & Osage Counties for federal Economic Development Administration grant assistance. Continued administration of the Tulsa County Urban County CDBG Program providing funding to Tulsa County and 10 participating com- munities. Administered the CDBG-Recovery funds to improve downtown Broken Arrow. Administered the Homelessness Prevention and Rapid Rehousing Program (HPRP) for Tulsa County. Administered the Energy Block Grant Program for Tulsa County assisting in achieving energy efficiency and savings in county buildings. Administered the Neighborhood Stabilization Program (NSP) to provide acquisition, demolition and new construction of housing in and around Tulsa County including in Turley, Broken Arrow and Sapulpa. Recommended REAP grants to Tulsa County and eligible Tulsa County communities (Liberty Fire Department, Collinsville and Skiatook) for traffic signals, rural fire equipment, infrastructure improvements, and police cars. 137
INCOG Indian Nations Council of Governments
Accomplishments Continued for Fiscal Year 2009-2010 Public Safety and Legislative Program Collected and remitted approximately $250,000 E-9-1-1 wireless fees to Tulsa County and facilitated the upgrading of 9-1-1 equipment for the Tulsa area to handle wireless (cell phone) emergency calls Coordinated equipment upgrades and provided technical assistance to Tulsa County fire departments through the Rural Fire Defense Program resulting in lower ISO ratings for the Owasso and Sperry Fire Departments. Secured funding for three storm sirens in Tulsa County through the REAP and CDBG programs. Participated on the Tulsa Urban Area Security Initiative (UASI) Board and began administering the $2.1 million Homeland Security grant for Tulsa County and municipalities within the county. Continued support for Coalition of Tulsa Area Governments (formerly Legislative Consortium) to pursue Tulsa County legislative initia- tives. Land Development Services Processed zoning, lot split, subdivision and Board of Adjustment applications for unincorporated areas of Tulsa County. Improved notice process for development applications by providing direct contact information, eliminating abbreviations and reformat- ting. Assisted with PLANiTulsa, the major Comprehensive Plan update. GIS/Mapping Services Coordinated the cooperative purchase program for aerial photography and aerial topographic maps in conjunction with County Engineer and County Assessor. Aerials are used by various Tulsa County departments, law enforcement agencies, and consulting firms who have contracts with Tulsa County and communities throughout the County. Worked with the Census Bureau in geographic delineation of census boundaries (census tracts, blocks, etc.) on behalf of member com- munities. Goals for Fiscal Year 2010-2011 Maintain certification of the transportation planning process to keep Tulsa County and other members eligible for federal transportation funds. Complete travel demand modeling, land use scenario modeling components, and develop draft Long Range Transportation Plan update Pursue opportunities in Tulsa County for funding through the Transportation Enhancement Program and other sources. Continue proactive voluntary programs in an effort to maintain the Tulsa area’s attainment status by implementing the Ozone Alert! Pro- gram and develop strategies with key stakeholders to meet the more stringent ozone standard anticipated to be announced by EPA. Assist Tulsa County and other Tulsa County communities in meeting the requirements of EPA’s Phase II Stormwater permit program. Increase corporate and community partners involvement and participation with the Green Traveler (Rideshare) Program Assist the County and communities along the Arkansas River in implementing the Arkansas River Corridor Master Plan and secure cost share agreement with the Corps of Engineers. Pursue EDA project funding opportunities for Tulsa County and area communities through INCOG’s status as a federally designated Eco- nomic Development District. Administer the Urban County Community Development Block Grant Program, the Homelessness Prevention and Rapid Rehousing Pro- gram, and the Tulsa County HOME Consortium providing resources and greater flexibility in program design to Tulsa County and its com- munities.
Prior Year Current Year Current Year INCOG Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Other Services & Charges $810,000 $830,000 $830,000 $830,000
138 TAEMA – Tulsa Area Emergency Management Agency
Director:
Mike McCool
The director of this agency is a joint appointee of the Mayor of the City and Chairman of the County Commissioners. The purpose of the agency is to coordinate planning, response recovery and mitigation
for major emergencies and disasters.
Accomplishments for Fiscal Year 2009-2010
TAEMA is an integral, working entity within the Urban Area Security Initiative - Region VII Workgroup, heading the “Regional Collaboration” National Priority. This grant program has brought, and is bringing $1.68M, each year of two years, to Tulsa County and the City of Tulsa.
TAEMA led a very successful, full activation of the Emergency Operations Center on January 28, 29 for the ice storm which struck Tulsa. The ice storm consisted of .4 to .6 inches for this jurisdiction, but it did not over- whelm our response resources. It did strike with devastating effect in southwestern Oklahoma. The activation saw the Chairperson of the BOCC, the Mayor of Tulsa, the Sheriff, the CEO of Public Service Company of Okla- homa, and various local department heads in the EOC at the same time.
FEMA Region VI is currently reviewing the Tulsa/Tulsa County Emergency Operations Plan. Attendant to it are twenty-five other plans which were also given to the federal government to study. These plans support and enhance the County Plan. TAEMA expects a favorable response from FEMA when the study, which is being conducted across the U.S., is completed.
Goals for Fiscal Year 2010-2011
With fewer resources, TAEMA will be prioritizing and adjusting activities next year (and in the long term) to provide specific, critical functions to the citizens, considering previous budget cuts and loss of 25% of the agency’s operational manpower.
TAEMA will need to prioritize its services to ensure a level of readiness for response activities. Storm watching and spring weather can affect this level of readiness.
Keeping up with previous disaster declarations, and accompanying damage assessment/federal reimbursement activities, will require long term follow up. The Christmas blizzard, a “presidential declaration,” and the January 28-29 ice storm, which may become a “presidential declaration,” are two of these events.
Prior Year Current Year Current Year Tulsa Area Emergency Management Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Other Services & Charges $177,000 $179,675 $179,675 $166,554
139
River Parks Authority
Executive Director: Matt Meyer
The River Parks Authority is a public trust created in 1974 to develop and maintain public park areas along the Arkansas River in Tulsa County. In Tulsa County, there are multiple public park agencies: Tulsa County Park Department, various mu- nicipal park departments, and the River Parks Authority. The River Parks system has over 800 acres of public land. Operating funds for River Parks are provided by Tulsa County, the City of Tulsa, the City of Sand Springs, utility easement fees and interest earnings. Other funding, including capital improvements funding, comes from private donations and the previously mentioned public entities. Public events are funded through corporate sponsorships, park usage fees and con- cession sales. The River Parks Authority’s annual budget for Fiscal 2009 was $1.7 million.
Accomplishments for Fiscal Year 2009-2010
During River Parks Authority’s 36-year history, 49% of all funds used to develop and maintain the park system have come from county, city, state and federal sources and the other 51% from private donations. As of June 30, 2009, the comparison is $35,589,054 in public funds to $36,475,084 in private funds. The private percentage has moved ahead of public contribu- tions with the continuing infusion of funds for the phased trails renovation project and recently-completed improvements on Turkey Mountain and at 41st and Riverside. The George Kaiser Family Foundation is providing $12.4 million for the park trails renovation and has also financed a new restroom, expanded parking and other improvements on Turkey Mountain. QuikTrip Corporation was the lead private donor for the 41st Street Plaza. Both of these organizations are providing main- tenance contributions to support their gifts. One of the most valuable services the Authority offers to Tulsa County, the City of Tulsa, and our citizen park users is to raise private funds for public events, capital improvements, and a limited amount of operating costs. Park improvements financed with private funds that all park users can enjoy include restrooms, flagpoles, park furniture, playgrounds, the floating stage, trees, and many outdoor sculptures. Privately-financed events include Okto- berfest, the Oklahoma Scottish Festival, the Starlight Concerts and annual Fourth of July fireworks display.
Goals for Fiscal Year 2010-2011 Park Security The River Parks Authority has been providing security for the most heavily-used areas of the park since the completion of Zink Lake and Dam in 1983. The Park Patrol program uses off-duty officers who are employed by outlying community po- lice departments and sometimes off-duty Tulsa County Sheriff’s deputies. The program operates daily from mid-March through October with varying hours. Officers focus their work on public safety around Zink Dam and on the park’s heavily- used trail system. In 2008, private funding from the Authority’s River Parks Friends program was used to purchase a fuel- efficient Smart sedan. The vehicle’s small size allows patrolling on the trail system, but gives officers the option of driving on city streets to allow patrol activities over a larger area and with more rapid response times. The Park Patrol is funded approximately 50-50 with public funds and with a private grant from the George Kaiser Family Foundation. The grant fund- ing, now in its fourth year, has resulted in increased program hours and increased service levels to park users. Goal / Accomplishment: Public Events & Entertainment Since its inception, the River Parks Authority has produced a variety of outdoor events to encourage park use and enhance the local quality of life with free or nominally-priced outdoor concerts, festivals, runs and similar events. These events are privately-funded through corporate sponsorships, park usage fees, and concession sales revenues. One of the Authority’s two full-time events staff members is funded entirely from event revenues, as is a part-time, seasonal events assistant. Pub- lic events are a popular element of River Parks’ operations, broadening the park’s appeal and drawing visitors from throughout the region and sometimes out-of-state. The events staff also coordinates dozens of user-initiated events annu- ally, such as training runs, company picnics, weddings and similar activities.
Prior Year Current Year Current Year River Parks Authority Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Other Services & Charges $675,000140 $675,000 $675,000 $675,000 Excise Board
Chairman: Warren G. Morris Vice-Chairman: Dr. A. Theodore Kachel
The Excise Board examines the Tulsa County Budgets, approves the adopted budget and certifies the approved budget to the County Budget Board, the County Treasurer and the State Auditor and Inspector. At the time required by law, compute the appropriations and levy the taxes necessary in accordance with 68 O.S. § 3017.
State Auditor
In accordance with Title 19, 171 of the Oklahoma Statutes, the State Auditor and Inspector conducts an annual audit of all books and records of Tulsa County. In addition to the annual audit of Tulsa County, the State Auditor’s Office also performs a thorough review of the County Treasurer’s books and records. This review is unannounced and includes any tests and procedures that the auditors consider necessary in the present circumstances.
School Guards
Provided for Schools that are outside of incorporated areas. Jane Addams Elementary Cherokee Elementary
141 Excise Board
Prior Year Current Year Current Year Excise and Equalization Board Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $9,075 $9,900 $8,910 $9,900 Employee Benefits $694 $800 $720 $792 Travel $1,625 $2,000 $1,200 $2,000 Operating Expenses $1,670 $4,050 $2,825 $4,050 Other Services & Charges $208 $300 $0 $0 Capital Outlay $1,727 $0 $0 $0 Totals $14,999 $17,050 $13,655 $16,742
State Auditor
Prior Year Current Year Current Year County Audit Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11
Operating Expenses $876,963 $468,000 $476,472 $492,340
School Guards
Prior Year Current Year Current Year School Guards Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $14,916 $16,050 $12,498 $15,408 Employee Benefits $1,141 $1,548 $956 $1,482 Totals: $16,057 $17,598 $13,454 $16,890
142 Engineers Engineering Division
Director: Ray Jordan
The Tulsa County Engineering Department under the direction of the Board of County Commissioners of Tulsa County provides the following services: Construction inspection Supervision of the Tulsa County Highway Department. Provide assistance to other local governments and agencies as assigned by the board Subdivision planning, review and inspection Utility permit system administration Right-of-way information Tax resale property administration Construction contract administration Roadway safety administration Roadway and drainage complaint administration Engineering design for projects assigned by the board in the civil engineering area.
Accomplishments for Fiscal Year 2009-2010
Provided information and created a webpage on the County website to permit public access to the new, updated Flood Maps. Provided design plans and coordination on various roadway and bridge projects that, at current rates, would have exceeded $680,000 in costs. Examples are: Collinsville S-curve, 725 foot bridge and roadway on 56th Street North over Bird Creek, bridges on North Cincinnati. Completed drainage projects at Haikey Creek Park and Hickory Hill subdivision. Managed Four-to-Fix consultant designed projects. Completed bid and awarded contract on road widening project on 141st Street South in Glenpool. Supervised and supported Highway Construction Division and the Maintenance Districts for all Highway Department opera- tions. Goals for Fiscal Year 2010-2011
Continue Engineering and Technical support for all County Departments. Establish program to digitize and archive engineering drawings and plans. Make available Training and Professional Development for Engineering Staff.
Prior Year Current Year Current Year County Engineers Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $442,485 $435,116 $435,120 $515,120 Employee Benefits $137,777 $464,281 $140,507 $510,109 Travel $4,112 $4,500 $500 $3,500 Operating Expenses $25,668 $42,500 $38,133 $38,000 Other Services & Charges $10,000 $10,000 $10,000 $10,000 Capital Outlay $0 $10,000 $10,000 $151,160 143 Totals: $620,042 $966,397 $634,260 $1,227,889 Engineers Inspections Division
Tulsa County Inspections Division regulates construction, alteration, and use of residential and commercial buildings and land in the interest of public health and safety. It issues building, electrical, zoning, mechanical, plumbing, house moving, earth change, and sign installation permits for Tulsa County.
This division administers and provides floodway and flood plain management rules and information to the public and private sector of Tulsa County.
The building codes adopted by Tulsa County are as follows: International Building Code 2006, International Existing Building Code 2006, International Residential Code 2006, International Fuel Gas Code 2006, International Mechanical Code 2006, International Plumbing Code 2006 and National Electrical Code 2008.
Accomplishments for Fiscal Year 2009-2010
Upgraded inspector education to latest codes Improved zoning and code enforcement program Improved public complaint procedures and processes
Goals for Fiscal Year 2010-2011
Establish Munis module for automated permits Establish program to digitize old permits and plans Continue erosion control and storm water inspection plan upgrades
.
Prior Year Current Year Current Year County Inspections Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $337,268 $338,625 $300,180 $305,028 Employee Benefits $128,933 $140,943 $122,399 $137,541 Travel $44,780 $40,500 $38,100 $38,000 Operating Expenses $8,505 $8,040 $6,788 $6,100 Other Services & Charges $0 $2,000 $2,000 $0 Capital Outlay $3,177 $10,000 $10,000 $20,000 Totals: $522,663 $540,108 $479,467 $506,669
144 Engineers Levee District
Accomplishments for Fiscal Year 2009-2010
Completed retaining wall repair on Haikey Creek Levee, as per Corp of Engineers requirements. Completed lift station repairs on Jenks Levee system. Completed tree removal on Jenks and Haikey Creek Levee systems. Goals for Fiscal Year 2010-2011 Establish animal control program on Jenks and Haikey Creek levee systems, as per maintenance and opera- tion procedures. Establish video inspection program on Jenks and Haikey Creek levee systems, as per maintenance and op- eration procedures. Continue levee encroachment program on Jenks and Haikey Creek Levee systems. Prior Year Current Year Current Year Levee Maintenance Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $67,437 $66,802 $66,802 $66,802 Employee Benefits $18,520 $23,521 $18,688 $22,979 Travel $0 $0 $0 $2,000 Operating Expenses $15,296 $33,300 $31,614 $35,300 Other Services & Charges $11,648 $10,000 $10,000 $5,000 Capital Outlay $36,814 $0 $560 $0 Totals: $149,715 $133,623 $127,664 $132,081
Public Defender
The office of county indigent defender shall be assumed by such attorneys, authorized to practice law in the State of Okla- homa, as shall be appointed either on a full-time or part-time basis by the judges of the courts of record of such county and shall continue to serve at the pleasure of said judges, and the attorney designated by said judges as the person in charge of such office shall be the county indigent defender, and all other attorneys who may be appointed to assist such county indigent defender shall be designated as assistant county indigent defender, of such county. It shall be the duty of the office of the county indigent defender to represent as counsel anyone who appears for arraign- ment without aid of counsel, and who has been informed by the judge that it is his right to have counsel, and who desires counsel, but is unable to employ such aid; and upon order of a district judge of such county he shall investigate any matter pending before said judge and report to him in the manner prescribed by said judge. If the defendant is admitted to bail and the defendant or another person on behalf of the defendant posts a bond, other than by personal recognizance, this fact shall constitute a rebuttable presumption that the defendant is not indigent.
Prior Year Current Year Current Year Public Defender Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $31,685 $29,048 $27,450 $36,800 Other Services & Charges $0 $0 $0 $0 Capital Outlay $18,584 $10,952 $12,550 $7,050 Totals: $50,269 $40,000 $40,000 $43,850 145
Financial Summaries Special Revenue Group
Assessor's Visual Inspection Fund County Parks Fund Debt Service Fund Engineer's Highway Fund Juvenile Detention Fund Parking Fund Risk Management Special Projects Fund
146 Special Revenue Funds Budget Revenue Summary
Revenue by Source Prior Year Actual Current Year Budget Current Year Budget FY 08-09 FY 09-10 Estimate FY 09-10 FY 10-11
Taxes and Assessments Debt service Revenue $46,374 $54,027 $47,989 $33,920 Sub- Total $46,374 $54,027 $47,989 $33,920 Fuel Tax Diesel Fuel $1,344,628 $1,270,809 $1,270,809 $1,270,809 Forfeited Municipal Gasoline $0 $0 $342 $0 Gasoline Tax $3,200,236 $3,269,397 $3,269,416 $3,301,397 Gross Production Tax $148,863 $0 $119,303 $0 Special Fuel Tax $594 $0 $360 $0 Sub- Total $4,694,321 $4,540,206 $4,660,230 $4,572,206 Motor Vehicle Fees Motor Vehicle Fees Highway $2,714,238 $2,327,794 $2,610,055 $2,327,794 Sub- Total $2,714,238 $2,327,794 $2,610,055 $2,327,794 Intergovernmental City/County Grants/Contracts $54 $0 $29,569 $78,935 Federal Grants $2,066,621 $462,173 $1,242,922 $73,200 FEMA Reimbursement Highway $254,543 $0 $19,963 $0 FEMA Reimbursement Parks $52,228 $0 $0 $0 Other Grants $0 $0 $416,614 $347,203 REAP Grant $1,023 $0 $69,827 $0 State 20% Highway Revenue $936,099 $0 $1,738,948 $0 State Grants $2,398,188 $2,502,572 $2,243,855 $2,118,549 Visual Inspection $2,347,983 $2,397,000 $2,394,597 $2,426,638 Sub- Total $8,056,739 $5,361,745 $8,156,295 $5,044,525 Interest Interest Engineering $81,092 $0 $14,960 $0 Sub- Total $81,092 $0 $14,960 $0 Charges for Services Data Processing Time $252,825 $0 $173,427 $0 E 911 Wireless Fees $284,957 $0 $256,240 $0 Facility Rental $0 $0 $0 $50,000 Program Income $21,469 $0 $13,038 $0 Special Service Fees $131,161 $0 $135,927 $0 Sports Fees $2,214,529 $2,620,000 $2,099,191 $2,535,000 Sub- Total $2,904,942 $2,620,000 $2,677,823 $2,585,000 Other Revenue Concessions $115,666 $140,000 $105,276 $140,000 Donations Parks $523,184 $0 $0 $0 Juvenile Probation Fees $2,324 $2,400 $1,600 $1,680 Miscellaneous Revenue $253,435 $175,000 $175,651 $150,000
Parking Fees $251,965147 $0 $240,149 $0 Revenue by Source Prior Year Actual Current Year Budget Current Year Budget FY 08‐09 FY 09‐10 Estimate FY 09‐10 FY 10‐11
Sale of Materials $26,372 $0 $21,792 $0 Sub‐ Total $1,669,602 $742,400 $920,002 $741,680 Refunds & Reimbursements Refunds & Reimbursements $2,211,222 $0 $2,191,129 $0 Sub‐ Total $2,211,222 $0 $2,191,129 $0 Other Sources Estopped Warrants $27,468 $0 $3,485 $0 Legal Settlement $0 $0 $8,000 $0 Miscellaneous Revenue $0 $0 $0 $600,000 Sale of Real Property $0 $0 $36,216 $0 Transfers In $11,896,730 $0 $6,397,935 $0 Transfers Out ($7,613,865) $0 ($4,685,699) $0 Sub‐ Total $4,310,333 $0 $1,759,938 $600,000 Use of Fund Balance Use of Fund Balance $0 $609,329 $0 $222,339 Sub‐ Total $0 $609,329 $0 $222,339 Grand Total All Special Revenue Appropriated Funds $26,688,864 $16,255,501 $23,038,422 $16,077,464
Special Revenue Appropriated Funds Expenditure Summary
Prior Year Current Year Current Year Budget Expenditures by Category Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Salaries & Wages $8,103,116 $7,938,530 $7,785,521 $7,608,366 Employee Benefits $7,156,940 $3,279,992 $6,071,532 $3,446,478 Travel $61,000 $71,980 $70,504 $61,580 Operating Expenses $7,616,287 $4,466,527 $11,758,632 $4,573,181 Other Services & Charges $1,803,984 $325,305 $1,746,106 $323,300 Capital Outlay $2,765,498 $119,140 $1,900,305 $80,640 Debt Service $83,383 $54,027 $54,027 $33,920
Total Expenditures $27,590,209 $16,255,501 $29,386,626 $16,127,464
148 Assessor's Visual Inspection Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Intergovernmental $2,347,983 $2,397,000 $2,394,597 $2,426,638 Refunds & Reimbursements $252 $0 $450 $0 Other Sources ($20,880) $0 $200 $0 Total Revenue $2,327,355 $2,397,000 $2,395,247 $2,426,638
Use of Fund Balance $0 $0 $0 $2,662
Total All Sources $2,327,355 $2,397,000 $2,395,247 $2,429,300
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Salaries & Wages $1,444,340 $1,534,000 $1,496,468 $1,517,532 Employee Benefits $511,161 $575,000 $579,335 $640,502 Travel $49,838 $58,000 $58,645 $50,000 Operating Expenses $294,364 $213,500 $225,052 $200,266 Capital Outlay $52,650 $16,500 $37,500 $21,000
Total Expenditures $2,352,354 $2,397,000 $2,397,000 $2,429,300
($24,999) $0 Income (Loss) ($1,753) ($2,662)
FUND BALANCE ANALYSIS Begining Fund balance: $29,414 $0 $4,415 $2,662 Additions / (Reductions) to ($24,999) $0 ($1,753) ($2,662) Fund Balance:
Ending Fund Balance: $4,415 $0 $2,662 $0
Revenue by Source Budget FY 10‐11 Expense by Ca tegory Budget FY 10‐11 0% 1% 2% Capital Outlay Intergovernmental 0% 26% Employee Benefits
Other Sources Operating Expenses
Salaries & Wages 8% Refunds & Reimbursements 63% Travel
100%
149 County Parks Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Intergovernmental $93,039 $0 $2,383 $0 Charges for Services $2,214,529 $2,620,000 $2,099,191 $2,585,000 Other Revenue $1,388,941 $740,000 $655,810 $740,000 Other Sources $11,711 $0 ($10,859) $0 Total Revenue $3,708,220 $3,360,000 $2,746,526 $3,325,000
Use of Fund Balance $0 $0 $0 $0
Total All Sources $3,708,220 $3,360,000 $2,746,526 $3,325,000
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Salaries & Wages $0 $225,000 $0 $140,000 Employee Benefits $0 $17,595 $0 $10,000 Travel $0 $1,000 $300 $500 Operating Expenses $3,025,067 $2,805,900 $2,849,620 $2,847,000 Other Services & Charges $324,592 $310,505 $530,415 $318,500 Capital Outlay $363,918 $0 $650,631 $9,000
Total Expenditures $3,713,577 $3,360,000 $4,030,967 $3,325,000
($5,357) $0 Income (Loss) ($1,284,441) $0
FUND BALANCE ANALYSIS Begining Fund balance: $2,032,544 $2,087,220 $2,027,187 $742,746 Additions / (Reductions) to ($5,357) $0 ($1,284,441) $0 Fund Balance:
Ending Fund Balance: $2,027,187 $2,087,220 $742,746 $742,746
Revenue by Source Budget FY 10‐11 Expense by Ca4% tegory Budget FY 10‐11 Charges for Services 0% Capital Outlay 0% 10% 22% Employee Benefits
Intergovernmental Operating Expenses 0% Other Services & Charges Other Revenue
Salaries & Wages
Other Sources Travel 78% 86%
150 Debt Service Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Taxes and Assessments $46,374 $54,027 $47,989 $33,920 Other Sources $0 $0 $0 $0 Total Revenue $46,374 $54,027 $47,989 $33,920
Use of Fund Balance $0 $0 $0 $0
Total All Sources $46,374 $54,027 $47,989 $33,920
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Debt Service $83,383 $54,027 $54,027 $33,920
Total Expenditures $83,383 $54,027 $54,027 $33,920
($37,008) $0 Income (Loss) ($6,038) $0
FUND BALANCE ANALYSIS Begining Fund balance: $57,113 $19,848 $20,105 $14,067 Additions / (Reductions) to ($37,008) $0 ($6,038) $0 Fund Balance:
Ending Fund Balance: $20,105 $19,848 $14,067 $14,067
Revenue by Source Budget FY 10‐11 Expense by Ca tegory Budget FY 10‐11 0%
Other Sources
Debt Service
Taxes and Assessments
100% 100%
151 Engineer's Highway Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Fuel Tax $4,694,321 $4,540,206 $4,660,230 $4,572,206 Motor Vehicle Fees $2,714,238 $2,327,794 $2,610,055 $2,327,794 Intergovernmental $1,190,643 $0 $1,758,911 $0 Interest $81,092 $0 $14,960 $0 Other Revenue $31,373 $0 $22,443 $0 Refunds & Reimbursements $378,400 $0 $475,556 $0 Other Sources $56,786 $0 $89,230 $0 Total Revenue $9,146,852 $6,868,000 $9,631,386 $6,900,000
Use of Fund Balance $0 $0 $0 $0
Total All Sources $9,146,852 $6,868,000 $9,631,386 $6,900,000
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Salaries & Wages $4,308,811 $4,120,561 $4,009,822 $3,877,296 Employee Benefits $1,624,172 $1,650,216 $1,592,101 $1,782,866 Operating Expenses $3,591,889 $1,087,223 $7,954,064 $1,239,838 Other Services & Charges $1,312 $10,000 $0 $0 Capital Outlay $1,566,326 $0 $902,645 $0
Total Expenditures $11,092,511 $6,868,000 $14,458,632 $6,900,000
($1,945,658) $0 Income (Loss) ($4,827,246) $0
FUND BALANCE ANALYSIS Begining Fund balance: $8,442,189 $8,974,246 $6,496,531 $1,669,285 Additions / (Reductions) to ($1,945,658) $0 ($4,827,246) $0 Fund Balance:
Ending Fund Balance: $6,496,531 $8,974,246 $1,669,285 $1,669,285
Revenue by Source Budget FY 10‐11 Expense by Ca tegory Budget FY 10‐11 Fuel Tax 0% 0%0%0% Capital Outlay Interes t 26% Employee Benefits Intergovernmental 34%
M otor Vehicle Fees Operating Expenses
Other Revenue 56% Other Services & Charges Other Sources 0% 66% 18% Refunds & Reimbursements Salaries & Wages 0% 0%
152 Juvenile Detention Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Intergovernmental $3,011,976 $2,964,745 $2,788,211 $2,617,887 Other Revenue $2,324 $2,400 $1,600 $1,680 Refunds & Reimbursements $19,828 $0 $1,506 $0 Other Sources $546,116 $0 $357,313 $600,000 Total Revenue $3,580,244 $2,967,145 $3,148,630 $3,219,567
Use of Fund Balance $0 $609,329 $0 $219,677
Total All Sources $3,580,244 $3,576,474 $3,148,630 $3,439,244
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Salaries & Wages $2,349,965 $2,058,969 $2,279,231 $2,073,538 Employee Benefits $779,685 $1,037,181 $821,171 $1,013,110 Travel $11,162 $12,980 $11,559 $11,080 Operating Expenses $233,357 $359,904 $246,578 $286,077 Other Services & Charges $0 $4,800 $673 $4,800 Capital Outlay $18,618 $102,640 $17,808 $50,640
Total Expenditures $3,392,787 $3,576,474 $3,377,019 $3,439,244
$187,457 ($609,329) Income (Loss) ($228,390) ($219,677)
FUND BALANCE ANALYSIS Begining Fund balance: $959,365 $609,329 $1,146,822 $918,432 Additions / (Reductions) to $187,457 ($609,329) ($228,390) ($219,677) Fund Balance:
Ending Fund Balance: $1,146,822 $0 $918,432 $698,755
Revenue by Source Budget FY 10‐11 Expense by Ca tegory Budget FY 10‐11 1% Intergovernmental 0% 0% Capital Outlay 19% Employee Benefits 30% Other Revenue 0% Operating Expenses
Other Services & Charges Other Sources
61% Salaries & Wages
Refunds & Reimbursements 8% Travel 0% 81%
153 Parking Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Other Revenue $251,965 $0 $240,149 $0 Other Sources $128,422 $0 $333,010 $0 Total Revenue $380,387 $0 $573,159 $0
Use of Fund Balance $0 $0 $0 $0
Total All Sources $380,387 $0 $573,159 $0
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Operating Expenses $424,813 $0 $448,704 $0 Other Services & Charges $211 $0 $336 $0
Total Expenditures $425,024 $0 $449,040 $0
($44,637) $0 Income (Loss) $124,119 $0
FUND BALANCE ANALYSIS Begining Fund balance: $134,608 $86,856 $89,971 $214,090 Additions / (Reductions) to ($44,637) $0 $124,119 $0 Fund Balance:
Ending Fund Balance: $89,971 $86,856 $214,090 $214,090
Revenue by Source Estimate FY 09‐10 Expense by Ca tegory Estimate FY 09‐10 0%
Operating Expenses 42%
Other Revenue Other Sources 58%
Other Services & Charges
100%
154 Risk Management
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Refunds & Reimbursements $1,808,063 $0 $1,708,884 $0 Other Sources $3,223,609 $0 $1,245,864 $0 Total Revenue $5,031,672 $0 $2,954,748 $0
Use of Fund Balance $0 $0 $0 $0
Total All Sources $5,031,672 $0 $2,954,748 $0
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Employee Benefits $4,241,922 $0 $3,078,925 $0 Operating Expenses $2,543 $0 $313 $0 Other Services & Charges $0 $0 $43,044 $0
Total Expenditures $4,244,465 $0 $3,122,282 $0
$787,207 $0 Income (Loss) ($167,534) $0
FUND BALANCE ANALYSIS Begining Fund balance: $1,115,939 $1,603,953 $1,903,146 $1,735,612 Additions / (Reductions) to $787,207 $0 ($167,534) $0 Fund Balance:
Ending Fund Balance: $1,903,146 $1,603,953 $1,735,612 $1,735,612
Revenue by Source Estimate FY 09‐10 Expense by Ca tegory1% Estimate FY 09‐10 0% Employee Benefits Other Sources 42%
Operating Expenses 58%
Refunds & Reimbursements
Other Services & Charges 99%
155 Special Projects Fund
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Intergovernmental $1,413,100 $0 $1,212,194 $0 Charges for Services $690,413 $0 $578,632 $0 Refunds & Reimbursements $4,680 $0 $4,733 $0 Other Sources $364,568 $0 ($254,821) $0 Total Revenue $2,472,761 $0 $1,540,738 $0
Use of Fund Balance $0 $0 $0 $0
Total All Sources $2,472,761 $0 $1,540,738 $0
Expenditures by Category Prior Year Current Year Current Year Budget FY 08-09 Budget FY 09-10 Estimate FY09-10 FY 10-11
Operating Expenses $44,255 $0 $34,301 $0 Other Services & Charges $1,477,869 $0 $1,171,638 $0 Capital Outlay $763,985 $0 $291,721 $0
Total Expenditures $2,286,109 $0 $1,497,660 $0
$186,652 $0 Income (Loss) $43,078 $0
FUND BALANCE ANALYSIS Begining Fund balance: $2,892,398 $2,806,943 $3,079,050 $3,122,128 Additions / (Reductions) to $186,652 $0 $43,078 $0 Fund Balance:
Ending Fund Balance: $3,079,050 $2,806,943 $3,122,128 $3,122,128
Revenue by Source Estimate FY 09‐10 Expense by Ca tegory Estimate FY 09‐10
12% 0% Charges for Services 19% 28% Capital Outlay
Intergovernmental 2%
Operating Expenses
Other Sources
Refunds & Reimbursements Other Services & Charges 60% 79%
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Financial Summaries County Organizational Units with Multiple Funds, presented in a consolidated format to show the relationship between functional units, major funds, and non major funds in the aggregate.
County Organizational Unit
Building Operations Department Parking Fund Building Operations General Fund
County Parks Department
County Parks Fund Parks General Fund
Engineering / Highway Department Engineer’s Highway Fund Engineer’s General Fund
Juvenile Bureau of the District Court Juvenile Detention Fund Juvenile Bureau General Fund
158 Building Operations General Fund Parking Fund
Director: Jim Fissel
Carpenter / Paint Shop
Custodial Department
Building Maintenance Department
Fleet Operations
Operations Section
Parking Lots
Building Operations General Prior Year Current Year Current Year Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $2,242,990 $2,425,114 $2,282,338 $2,426,249 Employee Benefits $885,012 $1,241,296 $924,698 $1,304,819 Operating Expenses $3,019,550 $2,851,436 $2,055,182 $2,579,786 Capital Outlay $1,058,835 $475,000 $1,001,228 $475,000 Totals: $7,206,387 $6,992,846 $6,263,446 $6,785,854
Prior Year Current Year Current Year Parking Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Operating Expenses $424,813 $0 $448,704 $0 Other Services & Charges $211 $0 $336 $0 Totals: $425,024 $0 $449,040 $0
159 Building Operations Consolidated Information
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Parking Fund $380,387 $0 $573,159 $0 General Fund Revenue $8,316,959 $8,105,583 $7,590,246 $8,085,854 Total Revenue $8,697,347 $8,105,583 $8,163,405 $8,085,854
Use of Fund Balance $0 $0 $0 $0
Total All Sources $8,697,347 $8,105,583 $8,163,405 $8,085,854
Prior Year Current Year Current Year Budget Expenditures by Category FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Salaries & Wages $2,242,990 $2,425,114 $2,282,338 $2,426,249 Employee Benefits $885,013 $1,241,296 $924,698 $1,304,819 Travel $0 $0 $0 $0 Operating Expenses $4,572,535 $3,964,173 $3,830,686 $3,879,786 Other Services & Charges $211 $0 $336 $0 Capital Outlay $1,058,834 $475,000 $1,001,228 $475,000 Transfers $0 $0 $0 $0 Total Expenditures $8,759,584 $8,105,583 $8,039,286 $8,085,854
Income (Loss) ($62,237) $0 $124,119 $0 FUND BALANCE ANALYSIS Begining Fund balance: $134,608 $72,371 $72,371 $196,490
Additions / (Reductions) to ($62,237) $0 $124,119 $0 Fund Balance: Ending Fund Balance: $72,371 $72,371 $196,490 $196,490
Revenue by Source Budget 10-11 Expense by Ca tegory Budget 10‐11 0% 0%0% 6% Capital Outlay General Fund Revenue 30% 16% Employee Benefits
Operating Expenses Parking Fund Other Services & Charges 0% Salaries & Wages
Transfers
100% 48% Travel
160
Parks Department General Fund Parks Fund
Director: Richard Bales
Our mission “To improve the quality of life within the community, Tulsa County Parks promotes health & wellness, by providing opportunities in both natural and developed environments, where citizens and guests can enjoy recreation and leisure activities.”
Tulsa County Parks Department challenges employees and volunteers alike to take pride and possession of the parks. By being part of the solution to create safe places for all to relax and play, are created stronger, more self-assured folks of all ages. The invitation is simple, Come PARK IT in Tulsa County!
Prior Year Current Year Current Year Parks General Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $3,567,313 $3,466,268 $3,623,484 $3,801,027 Employee Benefits $1,285,739 $1,671,812 $1,325,734 $1,802,927 Operating Expenses $247,872 $111,920 $100,850 $140,000 Capital Outlay $77,764 $0 $0 $0 Totals: $5,178,688 $5,250,000 $5,050,068 $5,743,954
Prior Year Current Year Current Year Park Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $0 $225,000 $0 $140,000 Employee Benefits $0 $17,595 $0 $10,000 Travel $0 $1,000 $300 $500 Operating Expenses $3,025,067 $2,805,900 $2,849,620 $2,847,000 Other Services & Charges $324,592 $310,505 $530,415 $318,500 Capital Outlay $363,918 $0 $650,631 $9,000 Totals: $3,713,577 $3,360,000 $4,030,966 $3,325,000
161 County Parks Consolidated Information
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
County Parks Fund $3,708,220 $3,360,000 $2,746,526 $3,325,000 General Fund Revenue $5,178,688 $5,250,000 $5,050,068 $5,743,954 Total Revenue $8,886,908 $8,610,000 $7,796,594 $9,068,954
Use of Fund Balance $0 $0 $0 $0
Total All Sources $8,886,908 $8,610,000 $7,796,594 $9,068,954
Prior Year Current Year Current Year Budget Expenditures by Category FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Salaries & Wages $3,567,313 $3,691,268 $3,623,484 $3,941,027 Employee Benefits $1,285,739 $1,689,407 $1,325,734 $1,812,927 Travel $0 $1,000 $300 $500 Operating Expenses $3,272,939 $2,917,820 $2,950,470 $2,987,000 Other Services & Charges $324,592 $310,505 $530,415 $318,500 Capital Outlay $441,683 $0 $650,631 $9,000 Transfers $0 $0 $0 $0 Total Expenditures $8,892,265 $8,610,000 $9,081,034 $9,068,954
Income (Loss) ($5,357) $0 ($1,284,441) $0 FUND BALANCE ANALYSIS Begining Fund balance: $2,032,544 $2,027,187 $2,027,187 $742,746
Additions / (Reductions) to ($5,357) $0 ($1,284,441) $0 Fund Balance: Ending Fund Balance: $2,027,187 $2,027,187 $742,746 $742,746
Revenue by Source Budget 10-11 Expense by Ca tegory Budget 10‐11 0%0%0% 20% Capital Outlay County Parks Fund 37% Employee Benefits 43% Operating Expenses General Fund Revenue Other Services & Charges
63% Salaries & Wages
33% Transfers
4% Travel
162 Engineers General Fund Highway Department Fund
Accomplishments for Fiscal Year 2009-2010
Completed cooperative project with City of Tulsa at 101st Street and Memorial. Assisted Fairgrounds moving dirt numerous times for various horse shows and racing events. Completed overlay of three miles of 186th Street North in cooperation with the Cherokee Nation. Completed various roadway and drainage projects in coordination with the maintenance districts.
Goals for Fiscal Year 2010-2011
Continue support of Maintenance Districts and other County Departments. Strive to produce cost-effective, high quality projects. Make available Training and Professional Development for all employees.
Highway Districts One, Two and Three
Accomplishments for Fiscal Year 2009-2010
Continued maintenance of roadways and drainage ways in District One, District Two and District Three. Responded to requests and complaints from the general public.
District One: Completed overlay of three miles of 186th Street North in cooperation with the Cherokee Nation. District Two: Completed overlay of approximately 2.5 miles on Old North Road and 81st West. District Three: Completed rebuilding and raising the roadway at 185th East Avenue in Leonard.
Goals for Fiscal Year 2010-2011
District One, District Two and District Three: Provide timely responses and proper repairs for maintenance complaints. Maintain buildings and equipment for best use and longest life. Make available Training and Professional Development for all employees. 163 County Engineers Consolidated Information
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Engineer's Highway Fund $9,146,852 $6,868,000 $9,595,169 $6,900,000 General Fund Revenue $1,292,420 $1,640,128 $1,241,391 $1,866,639 Total Revenue $10,439,272 $8,508,128 $10,836,560 $8,766,639
Use of Fund Balance $0 $0 $0 $0
Total All Sources $10,439,272 $8,508,128 $10,836,560 $8,766,639
Prior Year Current Year Current Year Budget Expenditures by Category FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Salaries & Wages $5,156,001 $4,961,104 $4,811,924 $4,764,246 Employee Benefits $1,909,402 $2,278,961 $1,873,695 $2,453,495 Travel $48,893 $45,000 $38,600 $43,500 Operating Expenses $3,641,356 $1,171,063 $8,030,599 $1,319,238 Other Services & Charges $22,960 $32,000 $22,000 $15,000 Capital Outlay $1,606,318 $20,000 $923,205 $171,160 Transfers $0 $0 $0 $0 Total Expenditures $12,384,930 $8,508,128 $15,700,022 $8,766,639
Income (Loss) ($1,945,658) $0 ($4,863,462) $0 FUND BALANCE ANALYSIS Begining Fund balance: $8,442,189 $6,496,531 $6,496,531 $1,633,069
Additions / (Reductions) to ($1,945,658) $0 ($4,863,462) $0 Fund Balance: Ending Fund Balance: $6,496,531 $6,496,531 $1,633,069 $1,633,069
Revenue by Source Budget 10-11 0%Expense by Ca tegory Budget 10‐11 2% 0% 21% Capital Outlay Engineer's Highway Fund 28% Employee Benefits
Operating Expenses General Fund Revenue Other Services & Charges 55% Salaries & Wages
15% Transfers 79% 0% Travel
164 Juvenile Bureau of the District Court
General Fund Juvenile Detention Fund
Mission The Tulsa County Juvenile Bureau will collaboratively promote and administer prevention, justice and effective treatment in a fair, timely and appropriate manner with dignity and respect for the needs of children, youth and families and the safety of our community.
The Intake Department processes over 4000 juvenile offense referrals each year and assures that youth and families are appropriately placed in the juvenile system or in the community. The Probation Department provides services for over 700 youth each year who have been adjudicated delinquent and assures that they are in compliance with all court orders and receiving all necessary treatment to prevent further commu- nity offenses. The Detention Home is a structured, secure 55 bed, custody operation utilized as a temporary holding facility for juvenile offenders waiting for a court appearance or placement by the Juvenile Court. The Detention Home receives over 1,500 referrals each year. Lakeside Home is a residential, 21 bed, treatment program for youth adjudicated by the Juvenile Court who need an in- tensive family intervention program to help prevent further community offenses. Home Bound Detention provides intensive supervision for adjudicated youth in their homes in order to increase compli- ance and prevent offending behavior. Phoenix Rising is an alternative day program for adjudicated youth in need of specialized life skill and academic training.
Prior Year Current Year Current Year Juvenile Probation General Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $2,988,463 $3,187,963 $3,132,043 $3,199,261 Employee Benefits $1,107,234 $1,284,787 $1,180,428 $1,443,349 Travel $68,004 $69,790 $68,174 $69,300 Operating Expenses $296,720 $400,304 $434,605 $377,603 Capital Outlay $19,366 $34,800 $37,026 $71,100 Other Services & Charges $0 $405,000 $0 $600,000 Totals: $4,479,787 $5,382,644 $4,852,276 $5,760,613
Prior Year Current Year Current Year Juvenile Detention Fund Actual FY 08-09 Budget FY 09-10 Estimate FY 09-10 Budget FY 10-11 Salaries & Wages $2,349,965 $2,058,969 $2,279,231 $2,073,538 Employee Benefits $779,685 $1,037,181 $821,171 $1,013,110 Travel $11,162 $12,980 $11,559 $11,080 Operating Expenses $233,357 $359,904 $246,578 $286,076 Other Services & Charges $0 $4,800 $672 $4,800 Capital Outlay $18,618 $102,640 $17,808 $50,640 Totals: $3,392,787 $3,576,474 $3,377,019 $3,439,244
165 Juvenile Bureau Consolidated Information
Prior Year Current Year Current Year Budget Revenue by Source FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Juvenile Detention Fund $3,580,244 $2,967,145 $2,732,016 $2,272,364 General Fund Revenue $4,479,787 $5,382,644 $4,852,276 $5,760,613 Total Revenue $8,060,031 $8,349,789 $7,584,292 $8,032,977
Use of Fund Balance $0 $609,329 $0 $219,677
Total All Sources $8,060,031 $8,959,118 $7,584,292 $8,252,654
Prior Year Current Year Current Year Budget Expenditures by Category FY 08-09 Budget FY 09-10 Estimate FY 09-10 FY 10-11
Salaries & Wages $5,338,427 $5,246,932 $5,411,274 $5,272,799 Employee Benefits $1,886,920 $2,321,968 $2,001,599 $2,456,459 Travel $79,166 $82,770 $79,733 $80,380 Operating Expenses $530,077 $760,208 $681,183 $663,680 Other Services & Charges $0 $409,800 $673 $604,800 Capital Outlay $37,984 $137,440 $54,834 $121,740 Transfers $0 $0 $0 $0 Total Expenditures $7,872,574 $8,959,118 $8,229,295 $9,199,857
Income (Loss) $187,457 $0 ($645,004) ($947,203) FUND BALANCE ANALYSIS Begining Fund balance: $959,365 $1,146,822 $1,146,822 $501,818
Additions / (Reductions) to $187,457 ($609,329) ($645,004) ($219,677) Fund Balance: Ending Fund Balance: $1,146,822 $537,493 $501,818 $282,141
Revenue by Source Budget 10-11 1%Expense by Ca tegory Budget 10‐11 1% 0% Capital Outlay 28% General Fund Revenue 27% Employee Benefits
Operating Expenses Juvenile Detention Fund Other Services & Charges 57% 7% Salaries & Wages
72% Transfers 7% Travel
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Miscellaneous Reports
Outstanding Debt Changes in Debt Capital Leases Leases Payable Nature and Scope of Capital Projects Employees by Department Vehicles by Department Glossary
168
Outstanding Debt
Long-term debt
Tulsa County has no outstanding general obligation debt.
Tulsa County had a total of $445.1 million and $497.1 million in outstanding debt at the end of fiscal years 2009 and 2008, respectively through the Tulsa County Industrial Authority. Governmental Ac- tivities decreased by $48.9 million while Business-type Activities decreased by $3.1 million. The $48.9 million decrease in Governmental Activities debt is a result mainly of the payment of $16.6 million on the Capital Improvement Revenue Bonds Series 2003, the payment of $11.95 million on the Capital Improvement Revenue Bonds Series 2005 A & B, the payment of $4.95 million on the Capital Im- provement Revenue Bonds Series 2005 C and the payment of $11.575 million on the Capital Im- provement Revenue Bonds Series 2006 D. During the two most recent fiscal years, the Tulsa County Industrial Authority did not issue or refinance any debt. Funds to pay the revenue bonds outstanding will come from the sales tax that was approved by voters in September 2003, known as the Vision 2025 initiative. The proceeds from the revenue bonds will fund capital improvements for American Airlines, education, health care, and event facilities that will promote economic development and community enrichment.
During 2007, the Tulsa County Industrial Authority issued the $47.090 million Capital Improvement Revenue Bonds as part of the 4 to Fix II capital initiative. Funds to pay the revenue bonds will come from the sales tax that was approved by voters in December 2005. The Public Facilities Authority is- sued Capital Improvement Revenue Bonds, Series 2007 for $15.3 million during the fiscal year ended June 30, 2008. The proceeds from the bond will be used to fund the following projects: Juvenile jus- tice center and courthouse complex renovations, improvements, furnishings and equipment; capital improvements at each of the Tulsa County Parks; phase three of expo Square’s Master Plan; and im- proving selected County roads.
State law limits the amount of general obligation debt the County can issue up to 5 percent of the assessed value of all taxable property within the County’s limits. The total debt limit is calculated to be nearly $246.3 million at the end of fiscal year 2009. The general obligation debt outstanding ($0) less the amount available in the Debt Service Fund ($0 million) is $0 million, leaving a legal debt mar- gin of $246.3 million. Standard and Poor’s rates the County’s general obligation bonds at AA- /A-1+ while Moody’s Investor’s Services rates the County AA2. The County’s other debt, principally, revenue bonds, carries the same rating.
169
Changes in Debt
Changes in all types of debt as reflected in the statement of Net Assets:
June 30, 2009 and 2008
Balance 7-1-08 Additions Deletions Balance 6-30-09 Due Within One Year Revenue bonds payable-2003 178,500,000 0 16,600,000 161,900,000 17,150,000
Revenue bonds payable-2005 116,625,000 0 11,950,000 104,675,000 12,240,000
Revenue bonds payable-2005 50,800,000 0 4,950,000 45,850,000 5,225,000
Revenue bonds payable-2006 12,910,000 0 12,910,000 0
Revenue bonds payable-2006 31,650,000 0 31,650,000 2,200,000 Revenue bonds payable-2006 36,020,000 0 11,575,000 24,445,000 12,000,000
Premium on debt issuance 14,697,044 0 3,319,342 11,377,702 0
441,202,044 0 48,394,342 392,807,702 48,815,000
Capital leases payable 7,920,356 4,664 812,478 7,103,542 712,979
Judgments payable 144,333 13,037 75,203 82,167 50,500
Compensated absences 3,261,221 4,422,357 4,009,027 3,674,551 3,261,221
Total 452,527,954 4,440,058 53,291,050 403,667,962 52,839,700
170
Capital Leases
The County acquires machinery and equipment, finances the acquisition of buildings, and makes im- provements to golf courses through lease-purchase agreements. Oklahoma law prohibits the County from entering into contracts of this nature for longer than one year. It is the County’s intent to exercise its right to purchase this property; accordingly, the lease-purchase agreements have been capitalized to conform to accounting principles generally accepted in the United States of America. The unpaid portion of these agreements have been reported as capitalized lease obligations both as a current and a non- current liability in the Statement of Net Assets at an amount equal to the present value of all remaining payments to maturity. Assuming that all capital leases are renewed each year by resolution of the Board of County Commissioners, minimum lease commitments under capitalized lease-purchase agreements as of June 30, 2008 are as follows:
Year Ending June 30 Principal Interest Totals
2010 712,979 300,064 1,013,043
2011 444,084 274,237 718,321
2012 461,479 256,940 718,419
2013 315,000 238,636 553,636
2014 325,000 226,296 551,296
2015-2019 1,850,000 906,763 2,756,763
2020-2024 2,325,000 441,918 2,766,918
2025 670,000 15,745 685,745
Total $7,103,542 $2,660,599 $9,764,141
Changes in all types of capital leases as reflected in the statement of Net Assets:
Balance 7-1-08 Additions Deletions Balance 6-30-09 Due Within One Year Building and Improvement 687,948 4,664 407,612 285,000 285,000
Golf Courses 6,645,000 0 275,000 6,370,000 285,000
Equipment 587,408 0 138,866 448,542 142,979
Total $7,920,356 $4,664 $821,478 $7,103,542 $712,979
171
Leases Payable 2010-2025
FUND Principal Interest Total BOK 2010 Park Fund $ 285,000.00 $ 268,221.25
BOK 2010 General Fund $ 285,000.00 $ 9,618.00 Welch State Bank 2010 Highway Fund $ 142,038.76 $ 22,201.02 Welch State Bank 2010 General Fund $ 940.55 $ 23.39 Wells Fargo 2010 General Fund Total $ 712,979.31 $ 300,063.66 $ 1,013,042.97
BOK 2011 Park Fund 295,000.00 259,081.25 Welch State Bank 2011 Highway Fund $ 149,083.89 $ 15,155.89 Total $ 444,083.89 $ 274,237.14 $ 718,321.03
BOK 2012 Park Fund 305,000.00 249,178.75 Welch State Bank 2012 Highway Fund 156478.48 7761.30 Total $ 461,478.48 $ 256,940.05 $ 718,418.53
BOK 2013 Park Fund $ 315,000.00 $ 238,636.25 Total $ 315,000.00 $ 238,636.25 $ 553,636.25
BOK 2014 Park Fund 325,000.00 226,296.25 Total $ 325,000.00 $ 226,296.25 $ 551,296.25
BOK 2015 Park Fund 340,000.00 212,165.00 BOK 2016 Park Fund 355,000.00 197,396.25 BOK 2017 Park Fund 370,000.00 181,990.00 BOK 2018 Park Fund 385,000.00 165,946.25 BOK 2019 Park Fund 400,000.00 149,265.00 Total $ 1,850,000.00 $ 906,762.50 $ 2,756,762.50
BOK 2020 Park Fund 420,000.00 130,895.00 BOK 2021 Park Fund 440,000.00 110,685.00 BOK 2022 Park Fund 460,000.00 89,535.00 BOK 2023 Park Fund 490,000.00 67,210.00 BOK 2024 Park Fund 515,000.00 43,592.50 Total $ 2,325,000.00 $ 441,917.50 $ 2,766,917.50
BOK 2025 Park Fund 670,000.00 15,745.00 Total $ 670,000.00 $ 15,745.00 $ 685,745.00
Grand Total $ 7,103,541.68 $ 2,660,598.35 $ 9,764,140.03
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173
The Nature and Scope of Capital Projects
This section contains information pertaining to the County’s capital investment activities that are accounted for within capital project funds. The Capital Improvements Program (CIP) for Tulsa County examines the infrastruc- ture and capital needs of the County for the next five years. The CIP is reviewed and updated on an annual basis to reflect the changing needs of the community and changes in available monies to finance capital pro- jects. The County uses the CIP as a planning tool to list planned capital improvement projects for funding and implementation.
What Projects Are In The CIP
Projects and their cumulative component areas totaling $20,000 or more should be included in the CIP.
Projects in the CIP can include:
Acquisition of land or structures Obligations for labor and materials and contractors involved in completing a project Expenses for County equipment Expenses for County vehicles Engineering or architectural services, professional studies, or other administrative costs Renovating or expanding County facilities, grounds, or equipment
Long Term Strategic Planning
One may ask “Why include unfunded projects?” or “If these are critical improvements, staff should be planning on how to accomplish the projects and if there is no funding source then the projects are not real priorities.” The County views its Capital Improvements Program (which is not part of this budget document but a summary is included for informational purposes), as a long term strategic plan. It provides documentation of critical capital projects for replacement, even if there is not a funding source. It allows long term capital planning for improvement of taxpayer services and provides a forum of discussion of those proposed improvements with the taxpayers. The CIP allows elected officials and citizens to know where Tulsa County is headed and that funding sources are critical for the County to achieve such goals.
Basically, funding sources must come from ad valorem property tax, sales tax, fees, grants, or donations. The level of funding of the Capital Improvements Plan is a joint decision of both the Tulsa County Taxpayers and the Tulsa County Board of Commissioners.
174 The County’s Capital Improvement Planning Process
The Tulsa County Budget Board engages in planning and budgeting processes on an annual basis to address the identified capital needs. The Tulsa County Fiscal Officer uses input from each department, as well as long- range plans, task force reports, and space needs studies to guide planning and budget development. Unfunded appropriations “roll” to the subsequent year until the project is funded and completed unless deleted by a de- partment.
The CIP process is meant to provide a focused plan to identify the County’s infrastructure and capital needs and the funding to meet those needs. While several projects have funding sources, the critical need of the County is to identify and establish a recurring funding source for capital requests.
The total Capital Requests for the five year period from July 1, 2010 to June 30, 2015 is $233,868,717. A total of $216,911,637 in Capital Requests was submitted for the five year period from July 1, 2009 to June 30, 2014.
Unknown Known Total Funding Funding All Requests Source Source
July 1, 2010 - June 30, 2015 $233,868,717 $222,314,334 $11,554,383 July 1, 2009 - June 30, 2014 $216,911,637 $202,050,991 $14,860,646 July 1, 2008 - June 30, 2013 $202,178,579 $190,338,976 $11,839,603 July 1, 2007 - June 30, 2012 $80,750,679 $63,624,788 $17,125,880
Ninety five percent (95%) of the dollar amounts requested cannot be funded at this time. Of the $233,868,717 that has been requested in the CIP this year, $222,314,334 has no funding source. Due to limited funding sources, many projects simply have to wait for funding and completion.
Most funded capital projects are accounted for in the Tulsa County Industrial Authority, a separate legal entity. The Tulsa County Industrial Authority does not receive appropriations from the Tulsa County Budget Board and is not part of this budget document. Sales tax is the funding source for the capital projects in the Tulsa County Industrial Authority. All proposed capital projects, regardless of status of funding or funding source, are in- cluded in the Five Year Tulsa County Capital Improvements Plan document. A summary of all capital projects in the Five Year Plan are listed in the “Overview of Funded and Unfunded Capital Projects.”
Estimated On-Going Annual Operational Impact
Impact to the annual operating budget resulting from these capital projects consists primarily of utilities, facili- ties maintenance, housekeeping, capital repair and replacement charges, additional phone lines, and increased equipment maintenance charges (for example, new courtroom audio-visual equipment). Operating costs are included in the budget.
175 Overview of Funded and Unfunded Capital Projects
Dept Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
Total Capital Improvement Program Requests $ 11,421,354 $ 13,801,244 $ 117,384,482 $ 60,234,118 $ 31,027,519
Total Capital Improvement Program Request By Funding Source Unknown $ 7,250,951 $ 10,868,844 $ 116,207,522 $ 58,250,978 $ 29,736,039 4 to Fix $ 2,222,403 $ - $ - $ - $ - General Fund $ 540,000 $ 572,400 $ 606,960 $ 643,140 $ 681,480 Special Projects Fund - Fund 2700 $ 1,183,000 $ 700,000 $ 405,000 $ 1,160,000 $ 420,000 Vision 2025 $ 90,000 $ 1,510,000 $ - $ - $ - Tulsa County Criminal Justice Authority - Fund $ 135,000 $ 150,000 $ 165,000 $ 180,000 $ 190,000 Total By Funding Source $ 11,421,354 $ 13,801,244 $ 117,384,482 $ 60,234,118 $ 31,027,519 Dept Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Requests By Funding Source 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015
Unknown Funding New Diazo Duplicator Admin Services $ 40,000 New Laptop Computer Admin Services $ 2,000 Work Order Bar Code System Admin Services $ 35,000 New Courier Van Admin Services $ 32,000 Used Four (4) Color GTO Perfector Press Admin Services $ 115,000 New Shrink Wrap System Admin Services $ 12,000 Standard Horizon Collator Admin Services $ 75,000 Microfilm Digital-To-Film Processing System Admin Services $ 50,000 New Outside Mail Van Admin Services $ 34,000 New PC Workstations (Admin./Business Mgmt./ Graphics) Admin Services $ 20,000 Annex Roof Repair Building Operations $ 150,000 Roof Repair Apache Warehouse Building Operations $ 250,000 Replace High Mileage Fleet Vehicles (15) Building Operations $ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 375,000 Repair Marble on Courthouse Building Operations $ 500,000 Replace Emergency Generators at Social Ser- vices, Garage and Parks Building Operations $ 250,000 Repair Expansion Joint on Plaza Building Operations $ 50,000 Relocate Entry to Escalator Building Building Operations $ 500,000 Replace Steam & Chill Water piping as well as Domestic Water-CH Building Operations $ 1,000,000 Asbestos Abatement at Courthouse Building Operations $ 1,000,000 Repair Walk Through Doors and Canopy at the Central Garage Building Operations $ 50,000 Repair Library Expansion Joint Building Operations $ 20,000 Replace Heat Exchanger at Admin. Building Building Operations $ 25,000 Replace Election Board Interior lights Building Operations $ 20,000 3rd Floor Roof Replacement at Courthouse Building Operations $ 100,000 Repair Roof Drains - 3rd Floor Roof Building Operations $ 25,000 Heating and Air Conditioner Unit Replacements Election Board $ 150,000 Vehicle Replacement (Car) Election Board $ 28,090 Electronic Bill Board Election Board $ 69,688 Vehicle Replacement (Car) Election Board $ 35,462 Electric Lateral File Election Board $ 45,432 Replace windows - Lakeside Main Building Juvenile Bureau $ 28,000 Replace fencing - Lakeside Sports Court Juvenile Bureau $ 20,000 Tulsa Family Justice Center (Juvenile Facility, 176 Detention, & Court Facility) Juvenile Bureau $ 2,500,000 $16,000,000 $30,000,000 $ 29,165,695 Unknown Funding cont.
Dept Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Repair LaFortune Tennis Courts Parks $1,900,000 $ 300,000 O/Brien Dog Park Parks $ 30,000 LaFortune Driving Range Lighting Parks $ 50,000 O'Brien 18 Hole Disc Golf Course Parks $ 20,000 Asphalt LaFortune Walking Trail Parks $ 125,000 Park Department Computers Parks $ 30,000 Park Department Furniture Needs Parks $ 50,000 Glenpool Park Improvements Parks $1,117,191 LaFortune Remaining Perimeter Fencing Parks $ 75,000 South Lakes Perimeter Fencing Parks $ 20,000 8 New Irrigation Supply Wells @ Southlakes Parks $ 50,000 Par 3 Lights Parks $ 737,000 South Lakes Liners For Lakes Parks $ 300,000 South Lakes Tie Walls Parks $ 125,000 (4) New Chandler Shelters Parks $ 348,694 Haikey Creek Softball Metal Light Poles Parks $ 430,000 Haikey Creek Softball Fencing Parks $ 100,000 LaFortune Park Restroom In Picnic Area Parks $ 192,500 Pools/Splash Pads Parks $ 275,000 (5) Front End Loader/Backhoe Parks $ 150,000 (4) Fairway Units Parks $ 240,000 (2) Spray Tanks Parks $ 70,000 Replacement Of 10 Groundmasters Parks $ 200,000 Watts Ballfield Fencing Parks $ 20,000 Mobile ADA Restroom Trailer Parks $ 50,000 Watts Metal Light Poles Parks $ 700,000 Chandler Lower Level Play Court Parks $ 55,650 LaFortune Little League Ballfield Fencing Parks $ 140,000 LaFortune Little Leage Metal Light Poles Parks $ 560,000 Undercover Investigations Equipment Sheriff $ 28,760 Copier Replacement Sheriff $ 16,000 $ 16,960 $ 17,984 $ 19,056 $ 20,192 Mobile Data Terminal Program Sheriff $ 152,000 Faulkner Building Carpet Installation Sheriff $ 25,000 Information Technology Upgrades Sheriff $ 30,000 $ 31,800 $ 33,720 $ 35,730 $ 37,860 Digital Video Cameras Sheriff $ 30,000 $ 31,800 $ 33,780 $ 35,730 $ 37,860 Criminal Courts Building and Parking Garage Sheriff $99,000,000 $27,500,000 Fourth Floor Addition To County Admin Building Treasurer $ 350,000 New Treasurer General Ledger System Treasurer $1,000,000 New Treasurer Tax Roll System Treasurer $ 1,000,000 New Laptops Treasurer $ 27,000 New Desktops Treasurer $ 69,700 Subtotal - Unknown Funding $7,250,951 $10,868,844 $116,2072,522 $58,250,978 $ 29,736,039
177
Funded
Four To Fix Dept Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 New O'Brien Batting Cage Restroom/Concessions Parks $ 700,000 (3) Chandler Play Units Parks $ 80,000 (3) New O'Brien Picnic Shelters Parks $ 150,000 O'Brien Existing Ballfield Fencing Parks $ 375,000 New Lighting of LaFortune Walking Trail Parks $ 507,403 New O'Brien Football Complex Parks $ 330,000 Chandler Roadwork Parks $ 80,000 Subtotal - Four To Fix $2,222,403 $ - $ - $ - $ -
General Fund Vehicle Replacement Program Sheriff $ 540,000 $ 572,400 $ 606,960 $ 643,140 $ 681,480 Subtotal - General Fund $ 540,000 $ 572,400 $ 606,960 $ 643,140 $ 681,480
Special Projects Fund - Fund 27 Network Gear Replacement Fund 2700 $ 108,000 $ 50,000 $ 40,000 $ 30,000 $ 30,000 Workstation replacement Fund 2700 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Enterprise Server Replacement Fund 2700 $ 80,000 $ 80,000 $ 80,000 $ 95,000 $ 80,000 E-Mail Storage/System Enhancement Fund 2700 $ 50,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 Financial System/ERP implementation - Hardware Replacement Fund 2700 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 Disaster Recovery/ Tape Backup Fund 2700 $ 220,000 $ 30,000 $ 30,000 $ 220,000 $ 30,000 Data Storage Replacement/Growth Fund 2700 $ 550,000 $ 345,000 $ 60,000 $ 620,000 $ 85,000 Subtotal Special Projects Fund - Fund 27 $1,183,000 $ 700,000 $ 405,000 $ 1,160,000 $ 420,000
Tulsa County Criminal Justice Authority - Fund 58 Drug of Abuse Analyzing System TCCJA $ 30,000 $ 35,000 $ 40,000 $ 45,000 $ 50,000 Vehicle Replacement TCCJA $ 45,000 $ 50,000 $ 55,000 $ 60,000 $ 60,000 Case Management System TCCJA $ 60,000 $ 65,000 $ 70,000 $ 75,000 $ 80,000 Subtotal Tulsa County Criminal Justice Authority - Fund 58 $135,000 $150,000 $165,000 $180,000 $ 190,000
Vision 2025
New Haikey Creek Restroom Parks $ 300,000 LaFortune Par 3 Renovations Parks $ 90,000 $ 1,210,000 Subtotal - Vision 2025 $ 90,000 $ 1,510,000 $ - $ - $ -
178
Employees by Department
Prior Year Current Year Budgeted Budgeted
Office or Department 2008-2009 2009-2010 2010-2011 Changes Assessor 89 89 89 0
Budget Board 11 11 11 0
County Clerk 41 41 41 0
Commissioner's Staff 9 8 9 1
Court Clerk 145 145 145 0
Sheriff 552 568 573 5
Treasurer 36 36 36 0
Administrative Services 37 37 37 0
Building Operations 97 96 96 0
Information Technology 39 40 39 -1
Human Resources 8 8 8 0
Engineers 6 6 6 0
Levee Maintenance 1 1 1 0
Inspector 8 8 8 0
Parks 170 170 170 0
Social Services 29 29 29 0
Election Board 19 20 20 0
Extension Center 4 4 4 0
Juvenile Bureau 191 173 175 2
Highways 114 119 119 0 Total 1,606 1,609 1,616 7
179
Vehicles by Department
Light Heavy Department Year Total Autos Pickups Van/SUV Buses Trucks Equipment Equipment Motor Pool 2009 6 6 2010 7 7 Building Operations 2009 32 3 12 9 3 5 2010 32 5 12 8 2 5 Parks 2009 46 6 20 7 13 2010 31 5 19 7 0 Social Services 2009 1 1 2010 1 1 Juvenile Bureau 2009 8 3 1 4 2010 8 3 1 4 Sheriff 2009 185 147 12 24 2 2010 185 147 12 24 2 Election Board 2009 2 1 1 2010 2 1 1 INCOG 2009 6 3 1 2 2010 7 4 1 2 Administrative Serv. 2009 2 2 2010 2 2 Civil Defense 2009 4 1 3 2010 5 3 2 District Attorney 2009 8 7 1 2010 8 7 1 Highways 2009 253 3 54 5 76 64 51 2010 267 3 66 9 81 63 45 Jail Services 2009 15 6 5 3 1 2010 14 5 5 3 1 Information Technology 2009 1 1 2010 1 1 County Clerk 2009 1 1 2010 1 1 Court Clerk 2009 1 1 2010 1 1 Court Services 2009 12 7 5 2010 13 8 5 Human Resources 2009 1 1 2010 1 1
Total 2009 584 192 103 71 3 95 69 51 180 Total 2010 601 196 117 73 3 99 68 45
Glossary
ACCOUNT GROUP. A self-balancing set of accounts which are not a fund or a fiscal entity. General Fixed Assets Account Group and General Long-Term Debt Account Group are such examples.
ACCOUNTING SYSTEM. Records and procedures that discover, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds.
ACCRUAL. Revenue and expenses are recorded when they are incurred.
AD VALOREM. A basis for levy of taxes upon property based on value.
AGENCY FUND. A fund consisting of resources received and held by the governmental unit as an agent for others.
APPROPRIATION. An authorization granted by the board to incur liabilities for specific purposes.
ASSETS. Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
BALANCED BUDGET. A budget balanced by fund, for all funds maintained by the County, in which total anticipated reve- nues must equal or exceed the budgeted expenditures for each fund.
BOND. A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate.
BOND DISCOUNT. The excess of the face value of a bond over the price for which it is acquired or sold.
BOND PREMIUM. The excess of the price at which a bond is acquired or sold over its face value.
BONDED DEBT. The portion of indebtedness represented by outstanding bonds.
BUDGET. A financial operating plan consisting of estimates of proposed expenditures for a given period and the proposed means of financing them.
BUDGET CONTROL. The control or management of the approved Budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.
BUDGET DOCUMENT. The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body.
181 BUDGET MESSAGE. A general discussion of the proposed budget as presented in writing by the Fiscal Office to the
Budget Board. The message contains an explanation of the principal budget items and recommendations regarding the financial policy for the coming year.
CAPITAL BUDGET. This budget deals with large expenditures for capital items normally financed by borrowing. Usually capital items have long-range returns, useful life spans, are relatively expensive, and have physical presence such as build- ings, roads, sewage systems, etc.
CAPITAL IMPROVEMENT. Any property, asset, or improvement with an estimated value greater than twenty thousand dollars, and estimated life or usefulness of one or more years, including land, interest therein and including constructions, enlargements, and renovations.
CAPITAL IMPROVEMENT FUND. A fund created to accumulate revenues from current taxes levied for major repairs and maintenance to fixed assets of a nature not specified at the time the revenues are levied.
CAPITAL IMPROVEMENT PROGRAM. An approach or technique for identifying and forecasting capital outlay decisions that a government expects to make over a five year period.
CAPITAL OUTLAY. Expenditures that result in the acquisition of or addition to fixed assets.
CAPITAL PROJECTS FUND. A fund created to account for all resources to be used for the acquisition or construction of designated fixed assets.
CASH. Legal tender or coins that can be used in exchange for goods, debt, or services. This includes the value of assets that can be converted into cash immediately
CONSTRUCTION WORK IN PROGRESS. The cost of construction work that has been started but not yet completed.
CONTINGENCY FUND. Funds set aside for unforeseen expenses of uncertain amounts or funds set aside for known ex- penses, such as salary increases, but uncertain amounts.
CONTRACTUAL SERVICE. An agreement to perform a service or task by external organizational units. A group of accounts which cover the above as well as travel and training and other miscellaneous services.
DEBT SERVICE. The amount of money necessary to pay interest on an outstanding debt, the principal of maturing material serial bonds, and the required contributions to a sinking fund for term bonds.
DEBT SERVICE FUND. A fund established to finance and account for the payment of interest and principal on all general obligation debt, serial and term, other than that payable exclusively from special assessments and revenues from fiduciary and proprietary funds.
182
DEPRECIATION. Expiration in the service life of fixed assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence.
DESIGNATED FUND. Funds created to account for assets set aside for a specific purpose.
EFFECTIVENESS. Effectiveness data enables decision-makers to see that quality does not suffer as productivity increases, and that constituents are satisfied with services.
ENCUMBRANCE. An account used to record the estimated amount of contracts, salary commitments and purchase orders that are chargeable to an appropriation.
ENTERPRISE FUND. A fund established to finance and account for the acquisition, operation, and maintenance of govern- mental facilities and services which are entirely or predominantly self-supporting by user charges.
EXPENDITURE. Accounts which are kept on either the accrual basis or modified accrual basis of accounting and designates the cost of goods delivered or services rendered, whether paid or unpaid, including expenses and capital outlays.
EXPENSE. Charges incurred for operation, maintenance, interest, and other charges that will benefit the current year.
FIDUCIARY FUND. Any fund held by a governmental unit as an agent or trustee.
FISCAL YEAR. A 12-month period of time to which the annual budget applies and at the end of which a governmental unit determines its financial position and the results of its operations.
FIXED ASSET. Long-term assets that are intended to be held or used, such as land, buildings, machinery, furniture, and other equipment.
FUND. A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities, or balances, and changes therein, which are segregated for the pur- pose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
FUND BALANCE. Fund equity available for appropriation.
FUND EQUITY. The excess of assets over liabilities. A portion of the equity may be reserved or designated; the remainder is
Fund Balance.
GENERAL FIXED ASSETS ACCOUNT GROUP. A self-balancing group of accounts set up to account for the general fixed assets of a governmental unit.
183 GENERAL FUND. A fund used to account for all transactions of a governmental unit that are not accounted for in another fund, such as police and fire services.
GENERAL LONG-TERM DEBT ACCOUNT GROUP. A self-balancing group of accounts set up to account for long-term debt which is legally payable from general revenues.
GOAL. A goal is a statement of desired conditions to be maintained or achieved through the efforts of an organization.
Actual total achievement may be impossible, but the goal is a standard against which to measure progress toward ideal conditions. A goal is a definition of results toward which the work of the organization is directed.
GOVERNMENTAL FUND. A generic classification adopted by the National Council on Governmental Accounting to refer to all funds other than proprietary and fiduciary funds. General fund, special revenue funds, capital projects funds, debt service funds, and special assessment funds are all examples of governmental fund types.
GRANT. A contribution by one governmental unit to another unit. The contribution is usually made to aid in the support of a specified function or for the acquisition or construction of fixed assets.
INCOME. A term used to represent the excess of revenues earned over the expenses incurred in carrying on an enterprise operation.
INTERGOVERNMENTAL REVENUE. Revenue from other governments. Grants, entitlements, and shared revenues are types of intergovernmental revenue.
INTERNAL SERVICE FUND. A fund established to finance and account for services and commodities furnished by a desig- nated department to other departments. Amounts expended by the fund are reestablished from either operating earnings or by transfers from other funds.
INVESTMENT. Securities held for the production of income in the form of interest and dividends.
LIABILITY. Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.
LINE-ITEM. A detailed classification of an expense or expenditure classified by object within each Organizational Code.
LONG-TERM DEBT. Debt with a maturity of more than one year after the date of issuance.
MODIFIED ACCRUAL BASIS. Governmental funds use the modified accrual basis of accounting. Revenues are recognized in the period in which they become both available and measurable. Expenditures are recognized at the time a liability is incurred.
184 NET INCOME. A term used in governmental enterprise to designate the excess of total revenues over total expenses.
NONOPERATING EXPENSE. Proprietary fund expenses incurred in performance of activities not directly related to supply- ing the basic service by a governmental enterprise.
NONOPERATING INCOME. Proprietary fund income that is not derived from the basic operations of such enterprises.
OBJECT CODE. Expenditure classification according to the types of items purchased or services obtained; for example, personnel services, materials and supplies, contractual service, and capital.
OPERATING TRANSFER. Legally authorized interfund transfers from a fund receiving revenue to the fund that makes ex- penditures.
PERFORMANCE BUDGET. A budget which relates appropriations to work loads. By featuring unit measures, performance budgets are believed to express official and citizen interest in the managerial value of efficiency.
PERFORMANCE MEASURES. Performance measures provide a means of identifying the level of service provided. Perform- ance measures include a measurement of Demand, Workload, Productivity, and Effectiveness.
PROPRIETARY FUND. Sometimes referred to as "income-determination" or "commercial-type" funds. Examples are enter- prise and internal service funds.
RESERVE. An account that records a portion of the fund equity that must be segregated for some future use and which is not available for further appropriation or expenditure.
RETAINED EARNINGS. The accumulated earnings of an enterprise or internal service fund that have been retained in the fund and that are not reserved for any specific purpose.
REVENUE. Additions to fund financial resources other than from interfund transfers and debt issue proceeds.
SPECIAL REVENUE FUND. A fund established to account for revenues from specific taxes or other earmarked revenue sources that by law are designated to finance particular functions or activities of government.
TAX. A compulsory charge levied by a governmental unit for the purpose of raising revenue. These revenues are used to pay for services or improvements provided for the general public benefit.
UNRESERVED FUND BALANCE. The amount remaining in a fund that is not reserved for some future use and which is available for further appropriation or expenditure.
USER CHARGE. A charged levied against users of a service or purchasers of a product of an enterprise or internal service funds.
185 186 187 188 189 190 191