Sequoyah County Government Financial Trends, FY 1999 – 2011

Oklahoma Cooperative ExtensionNotie H. Lansford, Jr.,

Professor & Extension EconomistTony Yates,

County Extension Director

January 2012

AE-12007

19

90

19

91

19

92

19

93

19

94

19

95

19

96

19

97

19

98

19

99

20

00

20

01

20

02

20

03

20

04

20

05

20

06

20

07

20

08

20

09

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

Figure 1. Population and Per Capita Income, FY 1990 - 2009

Population Per Capita Income

Year Population Total Personal Per Capita

% Change Income % Change Income % Change

1990 33,866 406,464,000 12,002

1991 34,149 0.8% 421,590,000 3.7% 12,346 2.9%

1992 34,755 1.8% 447,088,000 6.0% 12,864 4.2%

1993 35,167 1.2% 472,874,000 5.8% 13,447 4.5%

1994 35,471 0.9% 506,756,000 7.2% 14,286 6.2%

1995 36,368 2.5% 537,685,000 6.1% 14,785 3.5%

1996 37,119 2.1% 561,615,000 4.5% 15,130 2.3%

1997 37,654 1.4% 586,278,000 4.4% 15,570 2.9%

1998 38,293 1.7% 608,369,000 3.8% 15,887 2.0%

1999 38,661 1.0% 666,691,000 9.6% 17,245 8.5%

2000 39,047 1.0% 727,850,000 9.2% 18,640 8.1%

2001 39,228 0.5% 761,112,000 4.6% 19,402 4.1%

2002 39,401 0.4% 777,740,000 2.2% 19,739 1.7%2003 39,634 0.6% 815,344,000 4.8% 20,572 4.2%2004 40,064 1.1% 872,613,000 7.0% 21,780 5.9%

2005 40,204 0.3% 922,580,000 5.7% 22,947 5.4%

2006 40,728 1.3% 993,160,000 7.7% 24,385 6.3%

2007 40,975 0.6% 1,063,958,000 7.1% 25,966 6.5%

2008 41,089 0.3% 1,115,026,000 4.8% 27,137 4.5%

2009 41,433 0.8% 1,130,758,000 1.4% 27,291 0.6%

2010 42,391 2.3% NA NA

2011 NA NA NA

% Change

'99 - '10 9.65% 69.61% 58.26%

Annual Rate '99 - '09 '99 - '09

of Change 0.84% 5.43% 4.70%

Table 1. County Population and Personal Income, 1990 - 2010

General Fund

21.48%

Highway 36.54%

Assessor Revolving0.03%

Civil Defense0.13%

Community Service0.61%

Mechanic's Lien Fee0.07%

Preservation Fee0.32%

Court Clerk Revolving0.39%

DA Drug Court0.82%

Fair Board0.25%

Law Library0.22%

Library2.52%

Resale Property1.81%

Sales Tax Highway10.56%

Sales Tax Jail13.64%

Sales Tax Rural Fire5.18%

Sheriff COPS1.00%

Sheriff DARE0.83%

Sheriff Drug0.04%

Sheriff Service Fee3.49%

Sheriff Traininig0.01%

Trash COP0.00%

Mortgage Certification Fee

0.06%

Total Sequoyah County Government Revenue Shares by Fund, FY 2011

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011900,000

1,100,000

1,300,000

1,500,000

1,700,000

1,900,000

2,100,000

2,300,000

2,500,000

2,700,000

2,900,000

Figure 2. General Fund Revenues & Expenditures, Actual & Inflation Ad-justed, FY 1999 - 2011

Actual Revenue Actual Expenditure Inflation Adj. Revenue Inflation Adj. Expenditure

$

Table 2. General Fund Revenues and Expenditures, FY 1999 - 2011

Ad Valorem Other Total Total Real Real

Year Revenues Revenues Revenues* Expenditures Revenues Expenditures

1999 838,178 681,358 1,563,812 1,428,688 1,563,812 1,428,688

2000 851,144 665,788 1,581,694 1,528,559 1,548,178 1,496,168

2001 905,850 689,097 1,645,368 1,643,696 1,574,824 1,573,223

2002 990,134 758,158 1,800,126 1,835,509 1,695,661 1,728,990

2003 1,011,337 687,391 1,752,891 1,942,944 1,617,137 1,792,471

2004 1,078,483 664,105 1,851,845 1,914,769 1,661,647 1,718,109

2005 1,123,189 681,745 1,874,146 1,960,382 1,627,614 1,702,506

2006 1,150,317 850,506 2,081,939 1,776,847 1,751,386 1,494,734

2007 1,150,317 993,782 2,218,792 2,221,931 1,813,970 1,816,536

2008 1,187,183 1,068,588 2,372,450 2,521,607 1,897,261 2,016,543

2009 1,334,131 1,010,111 2,424,492 2,648,035 1,918,736 2,095,647

2010 1,381,368 946,501 2,401,522 2,602,827 1,878,981 2,036,485

2011 1,454,303 1,016,249 2,534,759 2,276,306 1,942,451 1,744,391

% Change

'99 - '2011 73.51% 49.15% 62.09% 59.33% 24.21% 22.10%

Annual Rate

of Change 4.70% 3.39% 4.11% 3.96% 1.82% 1.68%

Shares of the Total Mill Levy in Sequoyah County, FY 2011

19992000

20012002

20032004

20052006

20072008

20092010

20110

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

180,000,000

Figure 3. Real, Personal, and Public Service Property Assessed Values, FY 1999 - 2011

Net Real Prop. Personal Prop. Public Service

Table 3. Assessed Property Values by Property Class

Net Real Personal Public Total

Year Property Property Service Value

1999 62,730,085 16,257,021 15,149,384 94,136,490

2000 67,674,030 15,826,798 15,669,966 99,170,794

2001 72,586,353 18,026,827 16,063,401 106,676,581

2002 77,354,063 19,033,137 18,294,149 114,681,349

2003 81,199,208 21,376,727 18,175,309 120,751,244

2004 85,670,579 19,321,225 19,071,281 124,063,085

2005 89,186,466 19,159,080 19,363,842 127,709,388

2006 94,152,203 21,282,079 18,575,421 134,009,703

2007 100,881,797 24,122,516 16,944,539 141,948,852

2008 107,728,073 21,500,548 16,775,516 146,004,137

2009 114,914,419 22,286,507 16,993,392 154,194,318

2010 118,757,655 14,652,216 18,035,500 151,445,371

2011 120,433,469 15,183,497 20,521,101 156,138,067

% of Total 77.13% 9.72% 13.14% 100.00%

% Change

'99 - '2011 91.99% -6.60% 35.46% 65.86%

Annual Rate

of Change 6.11% -0.62% 2.80% 4.71%

Table 4. General Fund Revenues Other Than Ad Valorem Taxes

Co. Clerk Motor Veh. Interest on Revaluation Other Sources

Year Fees License Investments Reimbursement of Revenue Total

1999 160,866 42,473 150,976 136,031 191,012 681,358

2000 149,537 37,720 163,695 116,914 197,922 665,788

2001 144,807 45,857 209,170 146,860 142,403 689,097

2002 154,865 46,164 190,273 159,831 207,025 758,158

2003 150,675 45,549 132,136 161,238 197,793 687,391

2004 154,489 45,549 89,286 163,523 211,258 664,105

2005 157,556 45,857 96,796 153,107 228,429 681,745

2006 151,927 45,857 179,811 156,549 316,362 850,506

2007 174,267 45,857 290,529 164,932 318,197 993,782

2008 171,228 45,857 246,806 214,457 390,240 1,068,588

2009 136,692 46,154 200,310 234,695 392,260 1,010,111

2010 139,558 46,154 127,286 247,726 385,777 946,501

2011 105,786 46,269 83,494 262,563 518,137 1,016,249

% of Total 10.41% 4.55% 8.22% 25.84% 50.99% 100.00%

% Change

'99 - '2011 -34.24% 8.94% -44.70% 93.02% 171.26% 49.15%

Annual Rate

of Change -3.43% 0.72% -4.82% 5.63% 8.67% 3.39%

Dist. Attorney0.1%

Co. Sheriff17.8%

Co. Treasurer4.6%Co. Commissioners

3.5%O.S.U. Extension

1.1%

Co. Clerk6.7%

Court Clerk4.6%

Co. Assessor2.6%

Revaluation12.4%

General Govt.17.2%

Excise-Equal. Bd.0.1%

Co. Election Exp.4.6%

Ins. & Benefits23.3%

All Others**1.4%

Figure 4. Proportionate Shares of the General Fund Allocated Among the Various County Government Services, FY 2011 Expenditures

Table 5. General Fund Expenditures by Function

% Change Real Change 2011 Acct.

Account 1999 2011 1999-2011 1999-2011 % of Total

Dist. Attorney 11,933 1,858 -84.43% -88.07% 0.08%

Co. Sheriff 415,856 405,145 -2.58% -25.34% 17.80%

Co. Treasurer 79,065 104,744 32.48% 1.52% 4.60%

Co. Commissioners 4,908 79,700 1524.01% 1144.52% 3.50%

O.S.U. Extension 35,057 25,769 -26.49% -43.67% 1.13%

Co. Clerk 131,538 153,212 16.48% -10.74% 6.73%

Court Clerk 69,025 105,659 53.07% 17.30% 4.64%

Co. Assessor 49,130 59,133 20.36% -7.76% 2.60%

Revaluation 118,081 282,705 139.42% 83.47% 12.42%

General Govt. 130,628 391,359 199.60% 129.59% 17.19%

Excise-Equal. Bd. 7,566 2,146 -71.63% -78.26% 0.09%

Co. Election Exp. 68,451 103,942 51.85% 16.37% 4.57%

Ins. & Benefits 284,414 529,574 86.20% 42.69% 23.26%

All Others** 23,037 31,360 36.13% 4.32% 1.38%

Total 1,428,688 2,276,306 59.33% 22.10% 100.00%

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

0.00

100,000.00

200,000.00

300,000.00

400,000.00

500,000.00

600,000.00

700,000.00

County Clerk

Revaluation

Gen. Gov.

Co. Sheriff

Ins. & Benefits

Figure 5. Trends in the Five Largest General Fund Expenditure Accounts,

FY 1999 - 2011E

xp

en

dit

ure

s

Table 6. The Five Largest General Fund Accounts in Fiscal 2011

Year Co. Sheriff Ins. & Benefits Gen. Gov. Revaluation County Clerk

1999 427,115.77 284,414.15 130,628.11 118,080.70 131,538.49

2000 475,961.71 271,209.41 139,049.44 168,954.30 134,540.49

2001 507,990.59 277,808.48 179,009.76 185,709.51 141,311.66

2002 569,944.69 322,764.13 218,854.98 186,693.61 155,919.25

2003 581,897.82 326,152.69 286,065.25 188,686.12 155,081.68

2004 557,863.24 325,310.01 297,617.63 177,074.11 162,648.94

2005 545,898.16 0.00 684,400.64 176,561.99 158,891.71

2006 366,319.58 338,442.38 258,902.26 190,903.45 152,502.32

2007 522,299.42 485,676.87 373,219.69 214,411.00 160,592.80

2008 597,783.32 602,958.80 271,782.71 258,012.90 169,831.27

2009 597,884.87 619,186.26 318,366.62 271,911.09 172,911.75

2010 641,175.93 684,626.98 390,827.74 294,420.10 158,185.15

2011 405,145.00 529,574.00 391,359.00 282,705.00 153,212.00

 

% Change -5.14% 62.79% 199.60% 139.42% 16.48%

Annual Rate

of Change -0.44% 6.28% 9.58% 7.55% 1.28%

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

1,000,000

1,250,000

1,500,000

1,750,000

2,000,000

2,250,000

2,500,000

2,750,000

3,000,000

3,250,000

3,500,000

3,750,000

4,000,000

4,250,000

4,500,000

4,750,000

Figure 6. Road Fund Revenues and Expenditures, Actual and Inflation Ad-justed, FY 1999 - 2011

Actual Revenue Actual Expenditure Inflation Adj. Revenue Inflation Adj. Expenditure

Do

llars

Table 7. Road Fund Total Revenues and Expenditures, Actual and Inflation Adjusted

  Actual Actual Inflation Adjusted Inflation Adjusted

Year Revenues Expenditures Revenues (1999 $) Expenditures (1999 $)

1999 2,215,409 2,309,320 2,215,409 2,309,320

2000 2,331,070 2,358,855 2,281,674 2,308,870

2001 4,351,218 2,544,297 4,164,662 2,435,212

2002 3,231,763 3,599,616 3,044,217 3,390,722

2003 2,586,000 3,020,476 2,385,724 2,786,552

2004 2,920,197 3,133,276 2,620,272 2,811,466

2005 3,299,823 3,404,074 2,865,752 2,956,290

2006 3,399,820 2,975,737 2,860,025 2,503,275

2007 3,279,124 3,522,265 2,680,843 2,879,622

2008 3,456,719 3,346,889 2,764,356 2,676,525

2009 4,300,098 3,857,565 3,403,085 3,052,866

2010 3,218,804 3,953,860 2,518,433 3,093,551

2011 4,271,427 3,932,003 3,273,303 3,013,194

% Change

'99 - 2011 92.81% 70.27% 47.75% 30.48%

Annual Rate

of Change 5.62% 4.53% 3.31% 2.24%

19

99

20

00

20

01

20

02

20

03

20

04

20

05

20

06

20

07

20

08

20

09

20

10

20

11

0

250,000

500,000

750,000

1,000,000

1,250,000

1,500,000

Gasoline, Diesel, & Special Fuel

Gross Production

Figure 7. Trends in Gasoline, Diesel & Special Fuel plus Motor Vehicle Fees, and Gross Production Revenues for County Roads

Gasoline, Diesel, & Special Fuel Motor Vehicle Fees Gross Prodn.

Motor Vehicle Fees

Table 8. Principal Road Fund Revenues

Gasoline Special Diesel Motor Gross Total from

Year Excise Fuel Excise Vehicle Production Principal

Tax Tax Tax Fees* Tax Sources

1999 922,282 195.80 252,976 788,178 44,841 2,008,473per mile 1,073.34 0.23 294.41 917.27 52.19 2,337.44

2000 951,236 199.41 274,016 854,441 66,909 2,146,802per mile 1,098.20 0.23 316.35 986.45 77.25 2,478.47

2001 926,687 128.54 273,427 858,617 108,154 2,167,015per mile 1,090.31 0.15 321.71 1,010.22 127.25 2,549.64

2002 947,906 106.61 287,340 867,433 48,537 2,151,323per mile 1,115.28 0.13 338.07 1,020.59 57.11 2,531.18

2003 990,558 477.81 269,330 852,708 64,848 2,177,923per mile 1,165.66 0.56 316.94 1,003.45 76.31 2,562.93

2004 971,914 174.49 277,412 853,166 74,734 2,177,401per mile 1,143.72 0.21 326.45 1,003.98 87.95 2,562.31

2005 975,168 61.62 335,748 854,618 84,664 2,250,260per mile 1,146.39 0.07 394.70 1,004.68 99.53 2,645.37

2006 1,007,424 85.49 347,260 857,138 117,616 2,329,524per mile 1,206.58 0.10 415.91 1,026.59 140.87 2,790.05

2007 956,573 47.16 279,996 853,041 88,619 2,178,275per mile 1,145.51 0.06 335.30 1,021.53 106.12 2,608.53

2008 964,054 62.53 332,240 853,549 107,043 2,256,950per mile 1,153.35 0.07 397.48 1,021.15 128.06 2,700.12

2009 950,499 131.93 339,947 851,549 95,568 2,237,694per mile 1,132.80 0.16 405.15 1,014.87 113.90 2,666.87

2010 956,416 87.72 337,818 854,912 65,501 2,214,735per mile 1,139.83 0.10 402.60 1,018.86 78.06 2,639.45

2011 1,010,105 88.54 376,238 859,241 235,614 2,481,286per mile 1,206.28 0.11 449.31 1,026.12 281.37 2,963.19

% change

'99 - 2011 9.52% -54.78% 48.72% 9.02% 425.44% 23.54%

Annual Rate

of Change 0.76% -6.40% 3.36% 0.72% 14.83% 1.78%

19992000

20012002

20032004

20052006

20072008

20092010

2011$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

Sales Tax Receipts by Fiscal Year

Fisal year Months County Rate Sales Tax1999 12 Sequoyah County 0.50% 835,414.922000 11 Sequoyah County 0.50% 817,635.76

1 Sequoyah County 1.00% 144,423.192001 12 Sequoyah County 1.00% 1,869,607.842002 12 Sequoyah County 1.00% 2,029,819.352003 12 Sequoyah County 1.00% 1,957,837.542004 12 Sequoyah County 1.00% 2,012,195.802005 12 Sequoyah County 1.00% 2,120,904.542006 12 Sequoyah County 1.00% 2,211,067.812007 5/7 Sequoyah County 1.0/1.25 2,730,954.122008 12 Sequoyah County 0.917% 2,313,382.542009 12 Sequoyah County 0.917% 2,313,146.632010 7/5 Sequoyah County .917/1.417 2,525,579.062011 12 Sequoyah County 1.417% 3,384,778.81

County Sales Tax Rates & Receipts by Fiscal Year, 1999 – 2011