1. Partnering with $takeholders – the county government stakeholders Notie Lansford, Extension Economist Program Leader, County Training Program (CTP) May 19, 2011

2. What are county officers interested in? $ MONEY Short-term: Health Insurance / Benefits Workers Comp. Jails Salaries Liability Fuel and Vehicles Gravel, steel, & other road and bridge materials Long-term: Retirement

3. So, if Money and Budgets are a Central Theme, How do We Partner with Them? Products & Programs: County Gov. Financial Trends Report Abstract of County Gov. … Funds Summary – County Sales, Use, & Lodging Taxes County Sales Tax fact sheet County Use Tax fact sheet Lodging Tax fact sheet Mill Levy Report Ad Valorem Levies fact sheet

4. So, if Money and Budgets are a Central Theme, How do We Partner with Them? Products & Programs: County Gov. Financial Trends Report Projection of Sales Tax Receipts Projection of Use Tax Receipts County Jail Construction & Operation Cash Flow Analysis Debt Repayment Scenario Analysis County Government DVD Excise Board training workshop

5. Highlight Two Programs 1. County Financial Trends Reports 2. County Officer & Deputy Certification Program through CTP

6. County Financial Trends Reports Details on Your County Government 7 Figures 8 Tables – 12 Years of Rev & Exp Executive Summary 18 pages + appendices General Fund, Road Fund, Sales Tax, … Power Point presentation to match if you like presented by you, your area specialist, or me. Many counties have used these to educate county officials & the public

7. LeFlore County report excerpts From executive summary: Summary and Conclusions General Fund revenues rose 43.35 % between fiscal years 1998 and 2010. At the same time, prices (inflation) increased 29.42% (as measured by the GDP implicit price deflator). General Fund expenditures rose 56.34%. General Fund property tax revenues rose 48.51% over the period. Ad valorem revenues made up 62.64% of General Fund revenues in fiscal year 2010. General Fund revenues from “all other sources” increased 34.75% over the study period.

11. County Officer & Deputy Certification Program through CTP Certificates for Educational Achievement for all 8 County Offices From 4 courses – 42 hours for sheriffs To 3 certification levels – 196 hours for treasurers From foundational, general courses like “County Budget Process,” “Purchasing Procedures,” and “Managing Personnel” To specific courses like “Investments & Collateral” and “Land Records” 44 short-courses total

12. Outcomes County Commissioner pushing county government in the local schools – DVD. County Treasurer saying she used Cash Flow Management tools to make an extra $38,000 interest income for the county. County commissioners adopted a use tax. Commissioners refuse to fund extension office despite having $300,000 carry-over.

13. Partnering with $takeholders Build relationships. Offer programs and materials, especially at key times. Attend commissioner meetings. Let the CTP group know how we can help.

14. CTP, OSU Contacts Notie Lansford, Extension Economist ◦ (405) 744-6555 or notie.lansford@okstate.edunotie.lansford@okstate.edu Ann Embree, Local Government Specialist ◦ (405) 744-9838 or ann.embree@okstate.eduann.embree@okstate.edu Judy Rudin, Communications Specialist ◦ (405) 744-9812 or judy.rudin@okstate.edujudy.rudin@okstate.edu Sherri Schieffer, Local Government Specialist ◦ (405) 744-9828 or sherri.schieffer@okstate.edusherri.schieffer@okstate.edu Suzanne Spears, Local Government Specialist ◦ (918) 762-3253 or suzanne.spears@okstate.edusuzanne.spears@okstate.edu Glenda Emerson, Local Government Specialist, glenda.emerson@okstate.edu glenda.emerson@okstate.edu Gloria Cook (405) 744-6160, ctp@okstate.eductp@okstate.edu

15. Resources Publications: http://agecon.okstate.edu/faculty/publications_results.asp?page=1 Fact Sheets: 1. Ad Valorem Taxes 2. Duties & Responsibilities of Elected County Officials 3. Duties & Responsibilities of Non-Elected County Officials 4. … http://www.rd.okstate.edu/RDPublications.htm#D 1. Abstract of County Government General, Highway, and Special Revenue Funds in OK (Fiscal Year 2008-2009) 2. Summary - County Sales, Use, & Lodging Taxes, FY 09 3. "Oklahoma Ad Valorem Mill Levies, Fiscal Year 2009“ OCES CTP Training – http://agecon.okstate.edu/ctp/ Courses, Handbooks, Technical Assistance http://agecon.okstate.edu/faculty/publications_results.asp?page=1 http://www.rd.okstate.edu/RDPublications.htm#D Abstract of County Government General, Highway, and Special Revenue Funds in OK (Fiscal Year 2008-2009)Summary - County Sales, Use, & Lodging Taxes, FY 09"Oklahoma Ad Valorem Mill Levies, Fiscal Year 2009“

16. Other Sources of Information Oklahoma Tax Commission http://www.oktax.state.ok.us/oktax/ Publications State Auditor and Inspector http://www.sai.state.ok.us/ Audit Reports County Training Program (CTP) http://www.agecon.okstate.edu/ctp/ Budget Process, 2 day class Building Your Budget, 1 day class See May 10, 2011 Centra recording for more detail on county finances.