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HomeMy WebLinkAbout1985 02 18 Letter Re: Local Option Gas Tax Distribution Formula ~ ~'- ( \\ r. ,""1 " ..' COUNTY OF SEMINOLE FLORIDA OFFICE OF MANAGEMENT AND BUDGET PHONE: (305) 321-1130 February 19, 1985 COUNTY SERVICES BUILDING 1101 E. FIRST STREET SANFORD, FLORIDA 32771 Mr. Lee Constantine, Chairman Council of Local Governments Altamonte Springs City Hall 2225 Newbury Port Avenue Altamonte Springs, Florida 32701 Dear Lee: The C~unty's Office of Management and Budget reviewed the Local Option Gas Tax Distribution Formula as it currently exists for the County and the municipalities. Background information was provided to the Board on February 11, 1985, based on a decision made by the municipalities on December 7, 1983, to annually review the distribution of the 4~ Local Option Gas Tax to the cities. It was agreed upon that the 5-year transportation expenditure history for each city would roll forward each year. This would allow the seven municipalities' share to possibly change on an annual basis. The County's portion of 64.89% would stay constant for the ten-year duration of the Florida Statute allowing collection of this additional 49 gas tax. The cur~ent distribution to the cities is as follows: Municipality Distribution Proportion Altamonte Springs Casselberry Lake Mary Longwood Oviedo Sanford Winter Springs 7.46% 6.86 1.04 5.41 1.54 10.06 2.74 35.11% Attached for your information is a copy of the background information and schedule of dates presented to the County Commissioners. I have also enclosed the ordinance and resolutions with the distribution shown as adopted for both Fiscal Years 1983/84 and 1984/85, as well as the last report showing the 5-year expenditure history completed in August of 1983. Memo to Lee Constantine Page 2 of 2 It has been suggested that you make a presentation at the next meeting of the Council of Local Governments to be held in March. There are specific dates that need to be met in order to implement any changes prior to Fiscal Year 1985186. The County paid for the independent audi t completed by May Zima and Company in August 1983. That particular report included the County's expenditure history as well. Should you elect to have an independent auditing firm compile this information, the estimated amount of time required is fifty (50) hours at a cost of approximately $3,000 which could be distributed among the seven cities based on the current distribution formula. The County Commissioners have also offered another option where the Office of Management and Budget would review the last two years audi ts of the cities and compile the information based on the eligible transportation expenditures as stated in the Florida Statutes and agreed upon by the cities in 1983. Once compiled, it would be presented to The Council of Local Governments for approval. The County Attorney's Office would prepare the inter1oca1 agreements with the municipalities showing the revised distribution formula. These would be approved by the municipalities and adopted by the County Commissioners prio~ to July 1. These inter1oca1 agreements and a revised resolution for Fiscal Year 1985186 must be submitted to the Department of Revenue prior to August 15, 1985. If I can be of any assistance in clarifying further the requirements of the Florida Statutes or the proposed schedule to meet the deadlines, please let me know. I would be glad to meet with you to work out any details prior to a presentation to the Council of Local Governments. 'i Cordially, C6~;B.tL~ Eleanor B. Anderson, Director Office of Management and Budget EBAlt1 cc: Council of Local Governments Board of County Commissioners (without attachments) County Administrator (without attachments) County Attorney (without attachments) Enclosures: _ Schedule for Local Option Gas Tax Distribution Update _ Five (5) Year History - Expenditures . Ordinance _ Resolutions LOCAL OPTION GAS TAX DISTRIBUTION FORMULA BACKGROUND The municipalities reached an agreement (during the meeting held by the Council of Local Governments on December 7, 1983) to annually review the Local Option Gas Tax Distribution by updating the 5-year transportation expenditure history for each city. The Board of County Commissioners agreed that the 64.89% allocation to the County was satisfactory over the ten-year period and would remain the same. The current distribution to the cities is as follows: Municipality Distribution Proportion Altamonte Springs Casselberry Lake Mary Longwood Oviedo Sanford Winter Springs Total 7.46% 6.86 1.04 5.41 1.54 10.06 2.74 35.11% The 5-year expenditure history update would include through September 30, 1984, using the audi ts for the last two fiscal years to be incorporated into the existing report for the first three years. Using L~e same criteria, an independent auditing firm would be contr~cted to review the data and compile a report to be submitted to the Council of Local Governments for review. If all municipalities agree on the new distribution formula, the County would enter into an Interlocal Agreement with the municipalities prior to July 1, 1985. A resolution needs to be adopted with the new distribution shown. The inter local agreements and new resolution have to be submi tted to the Department of Revenue prior to August 15, 1985. These dates are critical in order to meet the requirements of the Florida Statutes as well as allowing enough time for the Department of Revenue to enter the new distribution formula into the State system. RECOMMENDATIONS MARCH (1) Meet with CALNO to present proposed schedule to meet the July 1 deadline. Contact Chairman of CALNO for presentation. (2) Provide municipalities with criteria for reporting transportation information as agreed upon in accordance with Chapter 83-3, Laws of Florida, in addition to the August 12, 1983 report prepared by May Zima & Co., Certified Public Accountants. (3) Retain auditing firm to develop updated report (approximately $3,000). APRIL Auditing firm to prepare report. M.l!.Y (1) CALNO to review report and arrive at distribution formula. (2) County Attorney's office to draft Inter1oca1 Agreements. JUNE ( 1) Inter1oca1 Agreements reviewed by CALNO. (2) '. Inter1oca1 Agreements executed by the County and Cities. (3) Revised Distribution Resolution adopted by the County. JULY Submittal of Inter1oca1 Agreements and revised Resolution to the Department of Revenue. AUGUST Latest date, if necessary, submittal to Department of Revenue prior to August 15th.