Finances of ROI local jurisdictions were evaluated based on changes in historic revenue and expenditure levels, changes in fund balances, and reserve bonding capabilities. These historic fiscal characteristics were obtained from financial audits and budgets supplied by each jurisdiction. The analysis concentrated on each jurisdiction's governmental funds (general funds, special revenue funds, and, as applicable, capital projects, debt service, and expendable trust funds). Other funds, such as enterprise funds, which are funded principally through user charges without contributing to the general tax burden of area residents, were not included in the analysis. The analysis of local jurisdictions' public finances focused upon revenues and expenditures because no assumptions could be made for some projected fund balances (such as capital expenditures) so far into the future.
The following parameters were used to project changes in total revenues and expenditures: gains (or losses) of jobs in the region; population increases (or decreases) in each jurisdiction, including school districts; earnings and income gains (or losses); and potential changes in each jurisdiction's property tax base. Public finance and No Action characteristics are presented in tables D.2.3-1 through D.2.3-15.
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|---|---|---|---|---|---|---|---|---|---|---|
Property tax (percent) | 40 | 62 | 22 | 54 | 73 | 37 | 30 | 40 | 32 | 60 |
State shared and intergovernmental (percent) | 48 | 27 | 69 | 36 | 20 | 52 | 61 | 49 | 49 | 30 |
Permits, fees, fines, and investment interest (percent) | 12 | 2 | 5 | 2 | 5 | 8 | 6 | 9 | 4 | 3 |
Other (percent) | 0 | 9 | 4 | 8 | 2 | 3 | 3 | 2 | 15 | 7 |
Total Revenues (dollars) | 50,802,902 | 5,320,132 | 41,367,745 | 358,355,159 | 118,642,146 | 25,630,923 | 10,820,645 | 35,658,903 | 13,700,152 | 1,978,190 |
General government (percent) | 23 | 26 | 2 | 23 | 6 | 20 | 8 | 15 | 6 | 36 |
Public safety, health, and community services (percent) | 0 | 19 | 11 | 0 | 39 | 0 | 9 | 0 | 13 | 62 |
Public works, parks, culture, and recreation (percent) | 5 | 26 | 14 | 2 | 30 | 8 | 10 | 5 | 11 | 0 |
Debt services (percent) | 0 | 15 | 5 | 6 | 16 | 11 | 5 | 6 | 12 | 2 |
Education (percent) | 51 | 0 | 62 | 60 | 5 | 57 | 67 | 59 | 54 | 0 |
Capital outlay (percent) | 21 | 14 | 6 | 9 | 4 | 4 | 1 | 15 | 4 | 0 |
Other (percent) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total Expenditures (dollars) | 58,487,767 | 5,768,608 | 45,633,111 | 374,478,124 | 103,877,538 | 27,201,056 | 10,581,424 | 41,289,602 | 13,236,429 | 1,784,915 |
End-of-Year Fund Balance (dollars) | 16,460,005 | 4,015,490 | 18,299,359 | 50,735,073 | 32,350,878 | 4,533,445 | 2,122,270 | 7,560,278 | 1,758,760 | 511,138 |
| Financial information for ORR school districts is included in county and city financial audits.
OR City 1995b; OR County 1995a. | ||||||||||
Revenues and Expenditures | Aiken
| Aiken | North
| Barnwell | Columbia County, GA | Richmond County, GA | Augusta |
|---|---|---|---|---|---|---|---|
Property tax (percent) |
53 | 40 | 45 | 24 | 70 | 79 | 59 |
State shared and intergovernmental (percent) |
31 | 7 | 10 | 74 | 4 | 0 | 20 |
Permits, fees, fines, and investment interest (percent) |
7 | 49 | 41 | 0 | 12 | 14 | 9 |
Other (percent) |
9 | 4 | 4 | 2 | 14 | 7 | 12 |
Total Revenues (dollars) |
35,159,759 | 14,240,252 | 6,615,993 | 7,429,225 | 32,547,657 | 87,277,685 | 33,975,011 |
General government (percent) |
10 | 7 | 17 | 40 | 9 | 11 | 20 |
Public safety, health, and community services (percent) |
34 | 28 | 38 | 34 | 36 | 44 | 28 |
Public works, parks, culture, and recreation (percent) |
20 | 27 | 32 | 20 | 22 | 18 | 18 |
Debt services (percent) |
11 | 2 | 5 | 0 | 2 | 10 | 7 |
Education (percent) |
5 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital outlay (percent) |
14 | 20 | 8 | 0 | 21 | 17 | 19 |
Other (percent) |
6 | 16 | 0 | 6 | 10 | 0 | 8 |
Total Expenditures (dollars) |
35,790,029 | 14,322,339 | 6,810,049 | 5,146,577 | 34,607,926 | 81,414,049 | 48,712,791 |
End-of-Year Fund Balance (dollars) |
16,594,477 | 11,204,482 | 2,609,106 | 8,274,191 | 11,649,564 | 77,244,431 | 11,725,730 |
| SR City 1995a; SR County 1995a. | |||||||
Revenues and Expenditures | Aiken
| Barnwell | Barnwell | Barnwell | Columbia | Richmond |
|---|---|---|---|---|---|---|
Local sources (percent) |
39 | 21 | 34 | 33 | 36 | 35 |
State sources (percent) |
55 | 69 | 58 | 58 | 60 | 54 |
Federal sources (percent) |
6 | 10 | 8 | 9 | 4 | 11 |
Other (percent) |
0 | 0 | 0 | 0 | 0 | 0 |
Total Revenues (dollars) |
101,336,443 | 5,453,008 | 4,627,943 | 11,409,161 | 67,786,080 | 162,652,868 |
Total instruction (percent) |
52 | 57 | 39 | 60 | 57 | 59 |
Support services (percent) |
27 | 39 | 24 | 28 | 26 | 30 |
Food, community, and other services (percent) |
2 | 2 | 1 | 1 | 6 | 7 |
Capital assets (percent) |
10 | 0 | 32 | 0 | 5 | 1 |
Debt services (percent) |
9 | 2 | 4 | 11 | 6 | 3 |
Total Expenditures (dollars) |
113,866,054 | 5,413,238 | 6,981,754 | 11,343,781 | 70,300,960 | 157,087,533 |
End-of-Year Fund Balance (dollars) |
15,139,008 | 764,024 | 671,935 | 1,866,666 | 33,103,796 | 33,919,859 |
| SR School 1995b. | ||||||
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City |
Summit |
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|---|---|---|---|---|---|---|---|---|---|
Property tax (percent) | NA | 63 | 63 | 74 | 56 | 67 | 54 | 67 | NA |
State shared and intergovernmental (percent) | NA | 8 | 1 | 10 | 9 | 18 | 19 | 14 | NA |
Permits, fees, fines, and investment interest (percent) | NA | 10 | 31 | 13 | 28 | 11 | 19 | 13 | NA |
Other (percent) | NA | 19 | 5 | 3 | 7 | 4 | 8 | 6 | NA |
Total Revenues (dollars) | NA | 7,081,222 | 4,070,287 | 109,755,131 | 480,601,000 | 25,369,494 | 162,258,423 | 77,024,187 | NA |
General government (percent) | NA | 11 | 17 | 54 | 6 | 9 | 19 | 10 | NA |
Public safety, health, and community services (percent) | NA | 44 | 51 | 29 | 24 | 41 | 39 | 24 | NA |
Public works, parks, culture, and recreation (percent) | NA | 22 | 28 | 15 | 33 | 22 | 16 | 29 | NA |
Debt services (percent) | NA | 15 | 2 | 2 | 11 | 12 | 8 | 11 | NA |
Capital outlay (percent) | NA | 8 | 0 | 0 | 11 | 16 | 18 | 26 | NA |
Other (percent) | NA | 0 | 2 | 0 | 15 | 0 | 0 | 0 | NA |
Total Expenditures (dollars) | NA | 6,498,171 | 3,385,267 | 109,901,97 | 459,477,00 | 23,522,269 | 157,076,221 | 80,500,054 | NA |
End-of-Year Fund Balance (dollars) | NA | 3,637,533 | 4,301,121 | 60,948,809 | 276,086,000 | 20,044,897 | 77,735,985 | 60,793,238 | NA |
| NA - not available.
KC City 1995a; KC County 1995a. | |||||||||
Revenues and Expenditures | Belton | Center | Harrisonville | Hickman Hills | Kansas City | Lee's Summit | Unified School District #229 |
|---|---|---|---|---|---|---|---|
Local sources (percent) |
49 | 81 | 55 | 59 | 40 | NA |
65 |
State sources (percent) |
45 | 15 | 36 | 36 | 53 | NA |
28 |
Federal sources (percent) |
6 | 4 | 5 | 4 | 7 | NA |
1 |
Other (percent) |
0 | 0 | 4 | 1 | 0 | NA |
6 |
Total Revenues (dollars) |
18,578,226 | 16,923,736 | 11,735,893 | 38,744,073 | 371,171,282 | NA |
80,571,877 |
Total instruction (percent) |
59 | 57 | 53 | 62 | 41 | NA |
50 |
Support services (percent) |
26 | 37 | 32 | 25 | 35 | NA |
24 |
Food, community, and other services (percent) |
10 | 1 | 5 | 9 | 11 | NA |
4 |
Capital assets (percent) |
0 | 4 | 2 | 1 | 7 | NA |
9 |
Debt services (percent) |
5 | 1 | 8 | 3 | 6 | NA |
13 |
Total Expenditures (dollars) |
17,802,120 | 17,134,971 | 11,425,842 | 40,641,975 | 368,956,267 | NA |
80,034,572 |
End-of-Year Fund Balance (dollars) |
5,261,823 | 6,094,505 | 3,268,301 | 9,066,453 | 217,966,000 | NA |
67,979,753 |
| NA - not available.
KC School 1995a. | |||||||
Revenues and Expenditures | Armstrong County | Carson County | Potter County | Amarillo | Randall County |
|---|---|---|---|---|---|
Property tax (percent) |
34 | 65 | 66 | 59 | 55 |
State shared and intergovernmental (percent) |
17 | 2 | 9 | 11 | 13 |
Permits, fees, fines, and investment interest (percent) |
46 | 26 | 20 | 18 | 30 |
Other (percent) |
3 | 7 | 5 | 12 | 2 |
Total Revenues (dollars) |
749,995 | 1,829,229 | 21,516,628 | 76,603,713 | 13,065,681 |
General government (percent) |
31 | 46 | 15 | 7 | 18 |
Public safety, health, and community services (percent) |
32 | 35 | 57 | 38 | 59 |
Public works, parks, culture, and recreation (percent) |
30 | 5 | 11 | 45 | 4 |
Debt services (percent) |
4 | 0 | 7 | 2 | 4 |
Capital outlay (percent) |
3 | 9 | 5 | 8 | 5 |
Other (percent) |
0 | 5 | 5 | 0 | 10 |
Total Expenditures (dollars) |
746,983 | 2,585,350 | 19,633,506 | 69,837,313 | 11,968,123 |
End-of-Year Fund Balance (dollars) |
593,463 | 18,239 | 20,960,491 | 52,263,778 | 5,011,059 |
| PX City 1995a; PX County 1995a. | |||||
Revenues and Expenditures | Amarillo | Canyon | Claude | Groom | Highland Park | Panhandle | White Deer |
|---|---|---|---|---|---|---|---|
Local sources (percent) |
43 | 48 | 42 | 55 | 89 | 82 | 92 |
State sources (percent) |
49 | 47 | 54 | 40 | 6 | 14 | 4 |
Federal sources (percent) |
8 | 5 | 4 | 5 | 5 | 4 | 4 |
Other (percent) |
0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total Revenues (dollars) |
129,782,359 | 27,248,718 | 2,196,573 | 1341,890 | 3,932,722 | 4,388,125 | 2,684,692 |
Total instruction (percent) |
58 | 49 | 56 | 55 | 55 | 58 | 57 |
Support services (percent) |
26 | 20 | 30 | 26 | 26 | 31 | 35 |
Food, community, and other services (percent) |
6 | 6 | 10 | 18 | 17 | 7 | 8 |
Capital assets (percent) |
4 | 16 | 3 | 1 | 0 | 0 | 0 |
Debt (percent) |
6 | 9 | 1 | 0 | 2 | 4 | 0 |
Total Expenditures (dollars) |
128,143,906 | 31,082,492 | 2,128,995 | 1,334,653 | 3,952,534 | 4,091,362 | 2,763,782 |
End-of-Year Fund Balance (dollars) |
31,696,194 | 11,461,816 | 688,758 | 635,061 | 887,714 | 1,853,969 | 745,117 |
| 1993 and 1994 financial audit data is not available for Groom and Highland Park School District. Data presented is for 1992. PX School 1995b. | |||||||
Revenues and Expenditures | Los Alamos County | Rio Arriba County | Espanola | Santa Fe County | Santa Fe |
|---|---|---|---|---|---|
Property tax (percent) |
32 | 74 | 11 | 72 | 83 |
State shared and intergovernmental (percent) |
61 | 20 | 89 | 12 | 8 |
Permits, fees, fines, and investment interest (percent) |
1 | 2 | 0 | 6 | 3 |
Other (percent) |
6 | 4 | 0 | 10 | 6 |
Total Revenues (dollars) |
29,717,452 | 10,662,842 | 6,679,263 | 29,528,335 | 65,044,193 |
General government (percent) |
16 | 36 | 24 | 25 | 18 |
Public safety, health, and community services (percent) |
38 | 36 | 37 | 45 | 30 |
Public works, parks, culture, and recreation (percent) |
23 | 23 | 20 | 20 | 16 |
Debt services (percent) |
3 | 4 | 12 | 1 | 11 |
Education (percent) |
0 | 0 | 0 | 0 | 3 |
Capital outlay (percent) |
20 | 1 | 7 | 8 | 22 |
Other (percent) |
0 | 0 | 0 | 1 | 0 |
Total Expenditures (dollars) |
30,986,489 | 9,280,844 | 7,015,513 | 27,221,324 | 62,458,448 |
End-of-Year Fund Balance (dollars) |
27,443,804 | 5,570,366 | 2,851,826 | 17,676,743 | 61,911,387 |
| LA City 1995a; LA County 1995a. | |||||
Revenues and Expenditures | Chama Valley | Dulce | Espanola | Jemez Mountain | Los Alamos | Pojaque Valley | Santa Fe |
|---|---|---|---|---|---|---|---|
Local sources (percent) |
12 | 31 | 6 | 38 | 6 | 8 | 21 |
State sources (percent) |
77 | 40 | 70 | 50 | 52 | 69 | 71 |
Federal sources (percent) |
10 | 28 | 22 | 11 | 34 | 13 | 6 |
Other (percent) |
1 | 1 | 2 | 1 | 8 | 10 | 2 |
Total Revenues (dollars) |
3,851,965 | 5,418,941 | 25,907,153 | 5,250,028 | 23,091,825 | 11,605,168 | 59,555,031 |
Total instruction (percent) |
43 | 45 | 62 | 35 | 53 | 37 | 41 |
Support services (percent) |
37 | 36 | 29 | 30 | 39 | 28 | 23 |
Food, community, and other services (percent) |
12 | 5 | 1 | 15 | 6 | 11 | 7 |
Capital assets (percent) |
3 | 6 | 4 | 0 | 2 | 19 | 18 |
Debt services (percent) |
5 | 8 | 4 | 20 | 0 | 5 | 11 |
Total Expenditures (dollars) |
3,886,197 | 4,535,793 | 25,790,674 | 4,034,170 | 21,561,064 | 10,673,138 | 66,958,009 |
End-of-Year Fund Balance (dollars) |
824,466 | 1,960,709 | 2,729,798 | 2,061,502 | 4,511,190 | 1,958,054 | 10,345,713 |
| LA School 1995b. | |||||||
Revenues and Expenditures | Alameda County | Livermore | Pleasanton | Contra Costa County | San Joaquin County | Manteca | Tracy |
|---|---|---|---|---|---|---|---|
Property tax (percent) |
27 | 52 | 59 | 22 | 15 | 51 | 32 |
State shared and intergovernmental (percent) |
54 | 12 | 0 | 57 | 67 | 24 | 16 |
Permits, fees, fines, and investment interest (percent) |
14 | 17 | 5 | 16 | 16 | 20 | 36 |
Other (percent) |
5 | 19 | 36 | 5 | 2 | 5 | 16 |
Total Revenues (dollars) |
1,111,718,000 | 39,977,156 | 44,664,303 | 792,483,000 | 505,566,121 | 17,848,109 | 32,989,112 |
General government (percent) |
6 | 7 | 15 | 9 | 10 | 12 | 7 |
Public safety, health, and community services (percent) |
90 | 26 | 32 | 65 | 66 | 44 | 22 |
Public works, parks, culture, and recreation (percent) |
2 | 9 | 23 | 20 | 19 | 25 | 28 |
Debt services (percent) |
1 | 10 | 8 | 3 | 4 | 9 | 3 |
Capital outlay (percent) |
1 | 35 | 21 | 2 | 1 | 2 | 40 |
Other (percent) |
0 | 13 | 1 | 1 | 0 | 8 | 0 |
Total Expenditures (dollars) |
1,150,106,000 | 58,087,750 | 45,191,452 | 777,803,000 | 522,340,513 | 16,405,126 | 33,796,549 |
End-of-Year Fund Balance (dollars) |
362,808,000 | 34,291,803 | 38,104,992 | 161,995,000 | 106,530,027 | 16,254,955 | 52,444,145 |
| 1993 and 1994 financial audit data are not available for Alameda County. Data presented is for 1992. LL City 1995a; LL County 1995a. | |||||||
Revenues and Expenditures | Livermore | Manteca | Pleasanton | Tracy |
|---|---|---|---|---|
Local sources (percent) |
25 | NA |
43 | 54 |
State sources (percent) |
18 | NA |
2 | 3 |
Federal sources (percent) |
4 | NA |
16 | 21 |
Other (percent) |
53 | NA |
39 | 22 |
Total Revenues (dollars) |
45,153,012 | NA |
41,647,514 | 10,492,709 |
Total instruction (percent) |
61 | NA |
64 | 67 |
Support services (percent) |
10 | NA |
9 | 10 |
Food, community, and other services (percent) |
15 | NA |
6 | 6 |
Capital assets (percent) |
12 | NA |
13 | 14 |
Debt services (percent) |
2 | NA |
8 | 3 |
Total Expenditures (dollars) |
61,710,651 | NA |
62,763,588 | 17,080,415 |
End-of-Year Fund Balance (dollars) |
20,793,153 | NA |
47,224,057 | 2,989,001 |
| NA - not available. LL School 1995b. | ||||
Revenues and Expenditures | Bernalillo County | Albuquerque | Sandoval County | Valencia County |
|---|---|---|---|---|
Property tax (percent) |
55 | 39 | 28 | 53 |
State shared and intergovernmental (percent) |
34 | 42 | 40 | 22 |
Permits, fees, fines, and investment interest (percent) |
5 | 12 | 23 | 8 |
Other (percent) |
6 | 7 | 9 | 17 |
Total Revenues (dollars) |
93,822,427 | 385,722,000 | 16,098,094 | 8,637,085 |
General government (percent) |
33 | 10 | 21 | 47 |
Public safety, health, and community services (percent) |
31 | 38 | 51 | 39 |
Public works, parks, culture, and recreation (percent) |
11 | 18 | 21 | 14 |
Debt services (percent) |
9 | 15 | 3 | 0 |
Education (percent) |
0 | 0 | 0 | 0 |
Capital outlay (percent) |
16 | 19 | 4 | 0 |
Other (percent) |
0 | 0 | 0 | 0 |
Total Expenditures (dollars) |
104,033,393 | 402,203,000 | 15,833,145 | 7,891,026 |
End-of-Year Fund Balance (dollars) |
100,227,840 | 165,534,000 | 8,984,259 | 3,858,325 |
| SN City 1995a; SN County 1995a. |
Revenues and Expenditures | Albuquerque | Belen | Bernalillo | Cuba | Jemez Valley | Los Lunas |
|---|---|---|---|---|---|---|
Local sources (percent) |
15 | 12 | 9 | 7 | 10 | 9 |
State sources (percent) |
77 | 78 | 68 | 68 | 84 | 82 |
Federal sources (percent) |
8 | 10 | 22 | 23 | 6 | 9 |
Other (percent) |
0 | 0 | 1 | 2 | 0 | 0 |
Total Revenues (dollars) |
440,575,033 | 20,666,616 | 18,255,208 | 5,607,902 | 15,271,490 | 29,715,373 |
Total instruction (percent) |
70 | 60 | 44 | 35 | 27 | 55 |
Support services (percent) |
11 | 19 | 30 | 39 | 18 | 15 |
Food, community, and other services (percent) |
7 | 11 | 9 | 17 | 7 | 10 |
Capital assets (percent) |
9 | 4 | 12 | 6 | 10 | 15 |
Debt services (percent) |
3 | 6 | 5 | 3 | 38 | 5 |
Total Expenditures (dollars) |
431,378,717 | 21,036,713 | 19,110,291 | 5,585,793 | 15,989,616 | 30,399,901 |
End-of-Year Fund Balance (dollars) |
65,734,673 | 6,535,537 | 1,507,421 | 350,155 | 727,740 | 6,925,651 |
| SN School 1995b. | ||||||
Revenues and Expenditures | Clark County | Henderson | Las Vegas | North Las Vegas | Nye County |
|---|---|---|---|---|---|
Property tax (percent) |
20 | 16 | 16 | 15 | 28 |
State shared and intergovernmental (percent) |
42 | 47 | 54 | 54 | 54 |
Permits, fees, fines, and investment interest (percent) |
30 | 12 | 19 | 25 | 8 |
Other (percent) |
8 | 25 | 11 | 6 | 10 |
Total Revenues (dollars) |
728,952,912 | 70,207,217 | 254,132,758 | 52,451,349 | 26,331,990 |
General government (percent) |
19 | 11 | 16 | 11 | 29 |
Public safety, health, and community services (percent) |
39 | 25 | 40 | 52 | 37 |
Public works, parks, culture, and recreation (percent) |
8 | 10 | 16 | 15 | 18 |
Debt services (percent) |
8 | 13 | 4 | 5 | 0 |
Capital outlay (percent) |
22 | 41 | 24 | 17 | 16 |
Other (percent) |
4 | 0 | 0 | 0 | 0 |
Total Expenditures (dollars) |
768,785,508 | 90,878,941 | 257,883,768 | 54,111,779 | 26,150,708 |
End-of-Year Fund Balance (dollars) |
809,371,503 | 131,125,991 | 165,467,135 | 13,390,894 | 16,984,705 |
| 1994 financial audit for Clark County was not available. Data presented are for 1993. NT City 1995a; NT County 1995b. | |||||
Revenues and Expenditures | Clark County | Nye County |
|---|---|---|
Local sources (percent) |
65 | 53 |
State sources (percent) |
32 | 44 |
Federal sources (percent) |
3 | 3 |
Other (percent) |
0 | 0 |
Total Revenues (dollars) |
716,416,150 | 24,079,470 |
Total instruction (percent) |
54 | 48 |
Support services (percent) |
28 | 21 |
Food, community, and other services (percent) |
0 | 6 |
Capital assets (percent) |
11 | 9 |
Debt services (percent) |
7 | 16 |
Total Expenditures (dollars) |
776,079,680 | 25,176,765 |
End-of-Year Fund Balance (dollars) |
82,578,235 | 5,060,909 |
| NT School 1995b. |