HomeMy WebLinkAboutMINUTES - 09091997 - D1 D.1
A.
THE BOARD OF SUPERVISORS V
OF CONTRA COSTA COUNTY CALIFORNIA
Adopted this Order on September 9, 1997 by the following vote:
AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla, DeSaulnier
NOES: None
ABSENT: None
ABSTAIN: None
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SUBJECT: 1997 County Treasurer-Tax Collector Performance Report
IT IS BY THE BOARD ORDERED that the report from Alfred P. Lomeli, County
Treasurer-Tax Collector is ACCEPTED.
I hereby certify that this is a true
and correct copy of an action taken and
entered on the minutes of the Board of
Supervisors on the date shown.
ATTESTED: September 9, 1997
PHIL BATCHELOR, Clerk of the Board
of Supervisors and County Administrator
B III I ell 0 ,Deputy
Tax Collector's Office' Alfred P.Lomeli
Contra
County Treasurer-Tax Collector
625 Court Street O�}
` Joseph L.Martinez
Finance Building, Room 100
P.O. Box 631 County Tax Collections manager
}` ,
Martinez,California 94553-1280 � L�/ Nancy L.Webster
(510)646-4122 tE•.s,..1 L_ o� Assistant Tax Collections Manager
,. Joslyn Mitchell
Property Tax Supervisor
co
September 9, 1997
Board Of Supervisors
651 Pine Street
Martinez, CA 94553
Honorable Members of the Board:
It gives me great pleasure to present our Department's 1997 Annual Performance
Report.
The Tax Division is responsible for the billing and collection of approximately $1 billion
in tax levy representing 392,000 accounts. As the report shows, we continue to
maintain the highest productivity record with outstanding collection results. The state
median for delinquent percentage in 1995 for secured collection was 3.6% and for
unsecured 4.4%. Contra Costa County was at 2.3% and 2.6% respectively. Of the six
counties surveyed, we remain #1 in people served by employees and dollars collected
by employees.
The County Treasurer's investment pool of$1 billion continues to be conservative with a
weighted average days to maturity at 134 days. For fiscal year 1997-1998, Contra
Costa County has continued to receive the highest ratings from Standard and Poor's
and Moody's. Our Tax and Revenue Anticipation Notes have been issued at a very low
rate of 3.81%. Additionally, since 1984 the County Treasury has exceeded its
investment goals by over $20.7 million.
For fiscal year 1996-1997, the Treasurer's Office processed nearly $2.9 billion in
deposits. This reflects a 6.5% increase over fiscal year 1995-96. As part of its cashflow
operations, funding for over $2.6 billion in disbursements was made.
These achievements would not be possible without the contribution of my dedicated
staff. They continue to provide the highest level of service to the citizens of this county
and I am proud to recognize them for this report.
Sincerely -
Alfred P. Lomeli,
Treasurer-Tax Collector
APL:gm
D. l
1997
TREASURER-TAX COLLECTOR
�
PERFORMANCE REPORT
•
TABLE OF CONTENTS
Section I Department Overview . . . . . . . . . . . . . . . . . . . 1
Section 11 Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Section III Customer Service . . . . . . . . . . . . . . . . . . . . . . 10
Section IV Annual Performance . . . . . . . . . . . . . . . . . . . . 11
Section V Challenges & New Directions . . . . . . . . . . . . 13
•
SECTION
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. State law also
mandates the department 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 $ 654,004 $427,004 7.5
Tax Collections 1,890,164 296,801 22.0
Business License 101,950 0 1 .5
Total $2,646,118 $723,805 31.0
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.
1
Tax Collection Division -- 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 (January 1) and the 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 A) physical seizure and
sale of property B) suit in courts or C) summary judgments.
• This office alsoP erforms the billin9 and collection of Transient
Occupancy Tax.
FY 1996-1997 TAX LEVY
Parcel/Account
Description Tax Lew Total
Secured $869.8 million 309,200
Unsecured 34.1 million 60,000
Supplemental 11.6 million 22,500
Transient Occupancy Tax 1 .3 million 3
Total $916.8 million 391,703
Six (6) year history of total tax levy is shown as Exhibit I6.
2
Business License Division -- 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 1996-97 was
$903,414.
Total Business License revenue collected since its implementation in
1991 is over $4.2 million. Annual increase is shown as EXHIBIT IC.
3
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PROPERTV TAX 1EVY
xr,000 0o0
(000,S)
FY
91-92 $752,783
92-93 $796,862
93-94 $830,674 "'
94-95 $860,356
$soo 000,
95-96 $891,730
96-97 $916,800y
tV z
V
$sob boo_ f r ,d
yY
i A
$700'000 " i.
" a
AN f ,
,"a"a.
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$600 000.. yt'
,x`Sw" Sia
91=92, 92 93. 934 9495. 95-96 96 97
-*ii '4A YEAR 21,
J ,
EXHIBIT 1B
• BUSINESS LICENSE REVENUE
F �
E
$1,000,000
9
9
FY $
91 -92 $471,704 $900,000
92 -93 $607,410
93 -94 $656,582
94-95 $728,020 $8m,000-
95 -96 $848,863
96 -97 $903,417
$700,000
$600,000
gg
fiY-ix S t,
'01
�'fi$500,000-
$300,000-
$200,000—
$100,000-/
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$100,000
.
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91 -92 92-93 93-94 94-95 95-96 96-97
FISCAL YEAR
•
EXHIBIT 1C
SECTION II
RESOURCES
•
1
11. 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.
The department is committed to affirmative action. We are proud to
have a workforce representative of the labor force in our county.
This department is an advocate for personal development. We give
in-house training on electronic worksheets and encourage staff to
attend P.C. classes. Staff participation in professional organizations is
encouraged. 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, California Municipal Business Tax
• Association, and Toastmasters International. Treasury staff does
continuing education on investments and money management to stay
current with treasury functions.
In 1996, our sick leave usage of 63% represented a decline from the
previous year. A sizeable portion of this sick leave percentage is the
result of two major surgeries and unexpected family illness.
The department performs annual staff evaluations. This is an
opportunity to recognize employee achievements and shortcomings. It
provides a two-way communication tool to express mutual concerns.
We have an excellent dedicated staff as demonstrated by a low
turnover rate.
The following breaks down the department's resources by functional
area:
4
TREASURER'S DIVISION
Automation
Three treasury areas have made significant changes or advancements
in automation: paperless banking, investment accounting, and
treasury accounting records.
One hundred percent of federal and state taxes, and state disability
insurance payments are directly debited from the Treasurer's bank
account. These increased from 20%. Another example of direct
payments is Medicare premiums.
5
Aside from debits, some revenue or credit transactions are also
directly entered. Examples of these include: Department of Education
grants, Department of Justice transmissions, Federal Aviation
Administration payments, California State monthly allocations,
Medicare Reimbursements for Parts A and B, and Housing and Urban
Development (HUD) payments.
The federal and state government goals are to automate all these
transactions, which is ultimately a transfer of workload from them to
the County Treasurer's Office.
The investment accounting system has been updated and converted
to Windows 95.
The Treasurer's Office balances its books daily. Eighty percent of this
balancing activity has been automated.
i
5
Financial Resources
This division is partially funded through investment service fees. Of
the $654,004 spent in this division, $427,004 is required from the
general fund.
Gross Expenditures $654,004
Fees 227,000 Investment Service
General Fund $427,004
Personnel Resources
The following describes the seven and one-half (7.5) staff allocated in
the Treasurer's division by job classification.
1 Chief Investment Officer
1 Investment Officer
• 1 Treasurer's Accounting Officer
1 Accountant
1 Accounting Technician
1 Account Clerk
.5 Executive Secretary
.5 Department Head
.5 Senior Systems Accountant
The following describes the staff by affirmative action category:
Male Female Total Percent
White .5 2 2.5 33.5%
Hispanic .5 1.5 2 26.5%
Filipino 1 2 3 40.0%
Total 2.0 5.5 7.5 100%
6
TAX COLLECTION DIVISION
Automation
We have started two projects that will be completed in FY 1997-98.
1. Replacing our Business License System.
2. Upgrade our Supplemental Property Tax Payment Processing.
The department recently upgraded the payment processing system.
New software enhancements improved the speed of payment
processing. Our automated voice phone system was replaced
through a joint effort with the Municipal Courts and Building Inspection
Department. This partnership resulted in significant savings to the
County.
SFinancial Resources
This division is funded mainly through collection fee revenue. Of the
$1 ,890,164 spent in this division, $296,801 is required from the
general fund.
Gross Expenditures $1,890,164
Collection Fees
1 ,006,000 Special District/Schools Fees
157,813 Tax Admin. Cost Recovery
100,550 Misc. Dept. Collection Fees
15,000 Sale of Documents
12,000 Bad Check Fee
3,000 Sub-division Filing Fee
State 225,000 Delinquent Cost
State 74.000 Delinquent Redemption Fee
General Fund $ 296,801
7
Personnel Resources
The following describes the twenty-two (22) staff allocated in the Tax
Collection Division by job classification.
.5 Department Head
1 Tax Collections Manager
1 Assistant Tax Collections Manager
.5 Senior Systems Accountant
.5 Executive Secretary
1 Property Tax Supervisor
1 Accountant
12 Account Clerks
3 Clerk Specialists
1 .5 Field Tax Collectors
The following describes the staff by affirmative action category:
Male Female Total Percent
White 4 12 16 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 6.5 15.5 22 100%
s
BUSINESS LICENSE DIVISION
Automation
The business license program performs the billing and collection
functions through a personal computer. During the FY 1997-1998, we
will be replacing our system.
Financial Resources
The division receives 100% funding from revenues collected.
Gross Expenditures $ 101,950
Fees 101,950
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 following describes the staff by affirmative action category:
Male Female Total Percent
White .5 .5 33.3%
African-American 1 1 66.7%
Total .5 1 1.5 100%
9
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. On June 30, 1997, the county treasury was
accountable for an investment pool of over $3.07 billion. During fiscal
year 1996-97, the Treasurer's Office processed over 17,600 deposit
permits, which equaled $2.9 billion in deposits and funded over $2.6
billion in disbursements. Its two largest clients consist of all the school
districts and sanitation districts. The balance, which comprises over
61% of the clientele, includes all county departments, trusts and
agencies.
10
SECTION IV
ANNUAL PERFORMANCE
•
1
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/V 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 1995-1996 the
State secured tax median was 3.6% delinquent rate. Contra
Costa County was 2.3%. For unsecured taxes, the state
median was 4.4%. Contra Costa County was 2.6%. See
Exhibits IV A(3) and/V A(4).
• Performance indicator 2 -- Productivity survey conducted
among six (6) comparable counties.
Outcome - Contra Costa County ranked No 1 in people served
by employee and dollars collected by employee. See Exhibits
IV B and C: Contra Costa County has continuously maintained
the highest level of productivity and performance with a very
lean staff.
B. Objective — Have a functioning Treasury Oversight Committee
(TOC) to review and monitor the Treasurer's investment policy
and treasury activities.
Performance indicator -- The Committee convenes quarterly
and reflects stability in its membership.
i
Outcome -- The Treasurer's Investment Policy as of January
1997 was submitted and approved by the Board of Supervisors
in the same month.
For Fiscal Year 1996-1997, all of the quarterly investment
reports have been reviewed by the Committee. Furthermore,
pursuant to Government Code Section 27134, an annual audit of
the County Treasury is under discussion.
12
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SECTION V
CHALLENGES & NEW DIRECTIONS
V. CHALLENGES AND NEW DIRECTIONS
Challenges — As more consumers utilize technology for
managing their financial affairs, the demand will be to accept
credit card payments. We will study the benefits and cost
associated with such a program.
Replacement of our antiquated manual cashiering system will
also be a priority. Automating our counter cashiering process
will not only reduce balancing time but will also lend itself to
acceptance of credit cards.
Challenges — There are two main areas that present continuing
challenge to the county treasury: financial reporting and
automation in banking.
The Treasurer's financial reporting and continuing disclosure
function continues to increase. In addition to legally mandated
reports, all borrowings and debt indenture require up-dated
financial information on treasury activities.
In banking automation, the significant change is in "paperless"
funds transfer, in the form of wires and credit card usage.
There is a big increase in the in-house bank wiring activities.
Over 99% of debt service payments, both long and short-term
debt, are wired out by the Treasurer's. These payments are not
limited to the county only, but all participants of the county
treasury pool.
Some vendor payments are paid through bank wires. Two
examples are the construction payments for the Merrithew
Hospital and monthly premium payments for Kaiser
Permanente.
In addition to out-going wires, the volume of in-coming wires has
increased tremendously. A good example is the property tax
payments for both the April and December installments. By law,
13
all tax payments equal or greater than $100,000 have to be
wired in.
As part of the advancements in electronic banking, there is a
marked increase in the utilization of credit cards. Some of the
departments that accept credit cards include the Office of
Revenue Collection, Health Services, Building Inspection and
Animal Services.
New Direction — In conjunction with the advancements in
banking and increase in financial reporting, the County
Treasurer's Office has to continuously update and upgrade
computer systems and software, consolidate information
systems, and train staff to go in tandem with these changes.
14