HomeMy WebLinkAboutMINUTES - 09241996 - D1 D. 1
THE BOARD OF SUPERVISORS
OF CONTRA COSTA COUNTY, CALIFORNIA
DATE: September 24, 1996 MATTER OF RECORD
The Board of Supervisors considered the Performance Report from
Alfred P. Lomeli, Treasurer - Tax Collector. No action was taken.
THIS IS A MATTER FOR RECORD PURPOSES ONLY
NO BOARD ACTION TAKEN
TREASURER--TAX COLLECTOR
PERFORMANCE REPORT
SEPTEMBER 24 , 1996
Tax Collector's OfficeContra Alfred P.Lomeli
County Treasurer-Tax Collector
625 Court StreetCosta
O } Joseph L.Martinez
Finance Building, Room 100 ` Tax Collections Manager
.�0. Box 631 County
artinez,California 94553-1280 Nancy L.Webster
(510)646-4122 Assistant Tax Collections Manager
Joslyn Mitchell
Tax Collections Supervisor
i
_ 4C
September 24, 1996
Board of Supervisors
651 Pine Street
Martinez, CA 94553
Honorable Members of the Board:
It gives me great pleasure to present this report highlighting the achievements of
this Department. The report points out that we are still #1 among six comparable
counties in the following areas:
People served per employee
Dollars collected per employee
Parcels collected per employee.
The department also continues to do better than the statewide median for
delinquency percentage In both secured and unsecured collections.
Concerning the County Treasury, the investment pool continues to be
conservative. For the past two years, Contra Costa County has received the
highest ratings by Moody's and Standard and Poor's. This has resulted in the
issuance of our Tax and Revenue Anticipation Notes at the lowest interest rate
of any other county in the State. We are also proud to report that over the last
four years, the County Treasury has exceeded its investment goals by $10.6
million.
Since the Orange County financial crises, the State of California has
implemented new legislation to safeguard public funds. One such measure is
the formation of the Treasury Oversight Committee which is now in place in
Contra Costa County. This Committee, which meets quarterly, reviews
investment policies and procedures to ensure compliance with the law.
/Sincerely,
Alfred P. Lomeli,
Treasurer-Tax Collector
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• TABLE OF CONTENTS
Section I Department Overview . . . . . . . . . . . . . . . . . . . . . 1
Section II Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Section III Customer Service . . . . . . . . . . . . . . . . . . . . . . . 9
Section IV Annual Performance . . . . . . . . . . . . . . . . . . . . . 10
Section V Challenges & New Directions . . . .
g . . . . . . . . . 12
l
•
SECTION I
DEPARTMENT OVERVIEW
•
•
• DEPARTMENT OF
TREASURER-TAX COLLECTOR
I. DEPARTMENT OVERVIEW
The Department of Treasurer-Tax Collector is mandated by state law
to collect property taxes for all cities, school districts, special districts,
and county government. In performing this function, the department
seeks to serve the taxpaying public through the most efficient means
of billing, collection and dissemination of information. The department
is also mandated by state law with the safe keeping of county funds,
school funds and special district funds. The department also
administers a comprehensive investment program. The department
has three (3) major program areas: Treasurer, Tax Collections, and
Business License. The department's organizational chart is attached
as Exhibit IA.
The basic budget and staff for the department are distributed in the
• following manner:
Net
Program Expenditures County Cost Staff
Treasurer $ 588,514 $383,514 7.0
Tax Collections 1 ,825,220 285,603 21 .5
Business License 89,000 0 1 .5
Total $2,502,734 $669,117 30.0
Treasurer's Division -- The Treasurer's Division is the county bank
and acts as the depository for all monies within Contra Costa County.
It processes, records and accounts for all county district and agency
funds. In addition, the Treasury also acts as the money manager and
investment entity. It manages the County's cashflow and short term
borrowings. Surplus funds are invested according to Government
Code Sec. 53601 and the Treasurer's investment policy.
• Tax Collections -- The Tax Collection Division is mandated by the
State Revenue and Taxation Code to collect secured, unsecured, and
supplemental taxes. The "secured" roll contains assessed property in
which the tax levies are a lien against the property. Secured roll taxes
are due annually in two (2) installments. The "unsecured" roll contains
assessed property in which the tax levies are not a lien on real
property, i.e., boats, airplanes, business property, and possessory
interest. Unsecured roll taxes are due annually in one (1) installment.
The "supplemental" roll contains both secured and unsecured
(leasehold improvements) assessed property. Supplemental roll taxes
are a one time billing capturing the difference in value between the lien
date (March 1) and event date, on the secured and unsecured roll.
Supplemental taxes are due in two (2) installments.
Collection enforcement on secured roll taxes is performed by tax
sales. Unsecured roll taxes are enforced by either A) physical seizure
and sale of property B) suit in courts or C) summary judgments.
The billing and collection of Transient Occupancy Tax is also
• performed by this office.
FY 1995-1996 TAX LEVY
Parcel/Account
Description Tax Lew Total
Secured $846.8 million 302,000
Unsecured 32.8 million 60,000
Supplemental 12.0 million 18,000
Transient Occupancy
Tax 1.0 million 3
Total $892.6 million 380,003
Five (5) year history of total tax levy is shown as Exhibit /B.
2
Business License -- Mandated by county ordinance to levy and
collect a Business License Tax from person(s) or entities engaged in
any business activity in the unincorporated areas of the county.
Enforcement is performed by suit in courts.
Total Business License revenue collected for fiscal year 1995-96 was
$848,000.
3
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PROPERTY TAX LEVY
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FY
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91-92 $752,783 „ '
Y
92-93 $796,862r '
93-94 $830,674
94-95 $860,356 $850 000E
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95-96 $891,730 '
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EXHIBIT IB
•
•
SECTION it
RESOURCES
•
•
• II. RESOURCES
The department accomplishes its mandated activities by adherence to
state laws. Automation of our tax collection system and installation of
a voice response phone system have enabled the department to
maximize efficiency and productivity without adding staff. We have an
excellent dedicated staff as demonstrated by a low turnover rate; and
have an exemplary affirmative action program as illustrated by our
staff makeup.
This department is an advocate for personal development. We give
in-house training on electronic worksheets and we will be encouraging
staff to attend P.C. classes that are offered by the County's
Information Technology Department. We presently have staff
membership in the California Association of County Treasurers and
Tax Collectors, National Association of Treasurers and Finance
Officers, California Municipal Treasurers Association and
Toastmasters International. Treasury staff does continuing education
on investments and money management to stay current with treasury
functions. Staff participation in professional organizations is
encouraged.
In 1995 our sick leave usage was high at 79% due to long term illness.
Extended absences resulted from a back surgery of one employee
and a miscarriage of another. This, together with other serious and
untimely illnesses profiles an unusually high usage. The department
performs annual staff evaluations.
The following breaks down the department's resources by functional
area.
TREASURER'S DIVISION
Automation
There has been a considerable advancement in "paperless" banking.
Over 20% of state taxes and state disability insurance payments are
directly debited from the Treasurer's bank account. This will move to
100% effective January 1 , 1997, in compliance with an Internal
Revenue Service directive. Other direct payments include county
federal taxes and supplemental Medicare premiums. Some revenue
4
iand reimbursement are also directly credited. Examples of these are
Medicare and medical reimbursements, Housing and Urban
Development (HUD) payments and scheduled state apportionments.
The daily bank entries for the County's principal bank has been
automated. This provides better and more detailed professional
accounting and auditing records.
Financial Resources
This division is partially funded through investment service fees. Of
the $588,514 spent in this division, $383,514 is required from the
general fund.
Gross Expenditures $588,514
Fees 205,000 Investment Service
General Fund $383,514
Personnel Resources
The following describes the seven (7) staff allocated in the Treasurer's
division by job classification.
1 Chief Investment Officer
1 Investment Officer
2 Accountants
2 Account Clerks
.5 Executive Secretary
.5 Department Head
The following describes the staff by affirmative action category:
Male Female Total Percent
White 2 2 28.5%
Hispanic .5 1 .5 2 28.5%
Filipino 1 2 3 43.0%
Total 1.5 5.5 7 100%
5
Automation TAX COLLECTION DIVISION
We have started two projects that will be completed in FY 1996-97.
1 . Upgrade of our payment processing hardware and software.
2. Replacement and upgrade of our voice response which is no
longer supported by the vendor.
Financial Resources
This division is funded mainly through collection fee revenue. Of the
$1 ,825,220 spent in this division, $285,603 is required from the
general fund.
Gross Expenditures $1 ,825,220
Collection Fees 1 ,112,000 Special District/Schools Fees
88,617 Misc. Dept., Collection Fees
14,000 Sale of Documents
12,000 Bad Check Fee
3,000 Sub-division Filing Fee
State 235,000 Delinquent Cost
State 75,000 Redemption Fee
General Fund $ 285,603
Personnel Resources
The following describes the twenty-one and one-half (21 .5) staff
allocated in the Tax Collection Division by job classification.
.5 Department Head
1 Tax Collections Manager
1 Assistant Tax Collections Manager
.5 Executive Secretary
13 Account Clerks
3 Clerk Specialists
1 .5 Field Tax Collectors
1 Tax Collections Supervisor
6
• The following describes the staff by affirmative a action category.
Male Female Total Percent
White 3.5 12 15.5 72%
Hispanic 1 .5 1 .5 3 13.9%
African-
American 1 0 1 4.7%
Filipino 1 1 4.7%
Asian 1 1 4.7 %
Total 6 15.5 21.5 100%
BUSINESS LICENSE DIVISION
Automation
The business license program performs the billing and collection
functions through a personal computer. During the FY 1996-1997, we
will be exploring the replacement of our antiquated system.
Financial Resources
The division receives 100% funding from revenues collected.
Gross Expenditures $ 89,000
Fees 89,000
General Fund $ 0
Personnel Resources
The following describes the one and one-half (1 .5) staff allocated in
the Business License Division job classification.
1 Senior Clerk
• .5 Field Tax Collector
• The followingdescribes the staff b affirmative action category:
Y
Male Female Total Percent
White .5 .5 33.3%
African-American 1 1 66.7%
Total .5 1 1.5 100%
g
SECTION III
CUSTOMER SERVICE
•
•
III. CUSTOMER SERVICE
The tax collection function of the Department serves all taxpayers of
Contra Costa County as well as the county, cities, special districts and
schools. In performing its duties, the Department strives to avoid
adversary relationships with the taxpayers by providing them with the
best possible service. For example, workshops are conducted with
title companies, the Assessor, Auditor and our office to better serve
the needs and concerns of taxpayers.
Our automated voice response system is available to the public 24
hours, 7 days a week. Taxpayers can access this system to obtain the
status of taxes, amounts due and date of payment.
The Treasury safe keeps all public monies, manages the cashflow and
invests surplus funds. Its two largest clients consist of all the school
districts and sanitation districts. The balances, which comprise over
60% of the clientele, include all county departments, trusts and
• agencies.
9
SECTION IV
ANNUAL PERFORMANCE
•
•
• IV. ANNUAL PERFORMANCE
Performance Indicators/Outcomes
A. Objectives - To improve tax collections and reduce
delinquencies.
Performance indicator (1) -- The California State Controller's
Office prepares an annual tax delinquency statistical report.
This report provides delinquent secured and unsecured tax data
from all counties in the state. . See Exhibits IV A(1) and IV A(2).
Outcome - Contra Costa County has continuously remained
below the state's median in delinquencies for secured and
unsecured tax collections. For the fiscal year 1994-1995 the
State secured tax median was 3.6% delinquent rate. Contra
Costa County was 2.7%. For unsecured taxes, the state
median was 4.4%. Contra Costa County was 2.7%. See
• Exhibits IV A(3) and IV A(4).
Performance indicator (2) -- Productivity survey conducted
among six (6) comparable counties.
Outcome - Contra Costa County ranked No 1 in a) people
served by employee, b) dollars collected by employee, and c)
parcels collected per employee. See Exhibits IV B, C, D.
Contra Costa County has continuously maintained the highest
level of productivity and performance with a very lean staff.
B. Objective -- Provide an Investment Oversight Committee (IOC)
to review the county's investment policies and monitor
investment performance.
Performance indicator -- The Committee has been formed and
convenes quarterly.
Outcome -- The Treasurer's Quarterly Investment Report as of
• June 30, 1996, was reviewed in the first quarterly meeting of the
committee in the current fiscal year. The Treasurer ensures
10
. compliance of all investment and treasury activities with all legal
requirements.
C. Objective -- To obtain the best investment return through safe
and legal investment practice.
Performance Indicator -- Monitor cash flows and prevailing
market rates. Pro-active investment of surplus monies.
Outcome -- In the past four years, the Treasurer's Office has
exceeded its investment goals by $10.6 million.
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SECTION V
CHALLENGES & NEW DIRECTIONS
•
•
V. CHALLENGES AND NEW DIRECTIONS
Challenges -- The Treasurer's reporting function has increased
tremendously over the past ten months. Generally, these are in
compliance with legally mandated publication of treasury
information. The most significant report is the Treasurer's
Quarterly Investment Report. Three have been published since
December 30, 1995, and have been submitted to the Board of
Supervisors.
All county and agency borrowings also entail continuing legal
disclosure requirements.
Additionally, the progress towards "paperless" banking
continues, as well as new Internal Revenue Service mandates.
Tax Collection systems have a limited life span. Obtaining the
necessary funding to stay with technological changes will be a
constant challenge.
New Direction -- The Treasurydivision is working on the
9
building and refinement of Treasury data/information base to
enable and facilitate the generation of cashflow and investment
reports.
The Tax Collection division functions are regulated by state law.
Changes in law could have adverse effect on the department.
12