HomeMy WebLinkAboutMINUTES - 04111995 - IO.3 TO: BOARD OF SUPERVISORS I 'O.-3
,,�.... .. ..�� ContraFROM: INTERNAL OPERATIONS COMMITTEE '
Costa
April 3, 1995County
_ �'�'`�
DATE: rr�-coi r+�
SUBJECT: REPORT ON MEETING WITH THE TREASURER-TAX COLLECTOR REGARDING THE
PERFORMANCE, ACCOMPLISHMENTS, ISSUES AND FUTURE DIRECTIONS OF HIS
DEPARTMENT
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
ACCEPT this report from the Internal Operations Committee on its
meeting with the Treasurer-Tax. Collector.
BACKGROUND:
On June 28, 1994, the Board of Supervisors, at the request of
Supervisor DeSaulnier, referred to the Internal Operations
Committee a request to develop a procedure which would allow the
Internal Operations Committee to meet with each Department Head
during the year and report on the Department's activities. A
number of Department Heads were heard in 1994 . On December 13,
1994, the Board of Supervisors referred this item to the 1995
Internal Operations Committee for the purpose of hearing from the
remaining Department Heads .
On April 3, 1995, we had the opportunity to meet with the
Treasurer-Tax Collector, Al Lomeli. Mr. Lomeli presented the
attached report to us and reviewed it with our Committee. Mr.
Lomeli -noted the achievements he has been able to make in the area
of Affirmative Action as they are documented in his report. Since
the Board has recently held a Workshop with the Mr. Lomeli in
regard to his role as Treasurer, we did not spend much time in this
area. In terms of his Tax Collector role, Mr. Lomeli noted that
Contra Costa County has one of the lowest delinquency rates of the
larger urban counties in California. Where the secured tax roll
mean delinquency rate in the State was 4 . 1% in 1993-94, the rate in
Contra Costa County was 2 . 8% . Mr. Lomeli also pointed with
justifiable pride to the productivity figures for his staff showing
the large number of people served per employee and the dollars
collected per employee.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON _April 1] , 1995 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED '
C01118Ct: PHIL BACHELOR,CLERK OF THE BOARD OF
CC: County Administrator SUPERVISORS AND COUNTY ADMINISTRATOR
Treasurer-Tax Collector
BY 140L ed CA d ,DEPUTY
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Mr. Lomeli noted that the Business License Program has been
implemented in the County by the Treasurer-Tax Collector with no
additional staff. The Business License generates some $700,000 a
year in revenue.
Supervisor Rogers asked about how much various size businesses pay
in terms of the Business License Tax and asked about some specific
firms . Mr. Lomeli promised to get back to Supervisor Rogers with
detailed information in response to his questions .
Supervisor Rogers suggested that the Internal Operations Committee
might want to take a look at the Business License Tax schedule and
discuss this in more detail at a later date.
DEPARTMENT OF
TREASURER-TAX COLLECTOR
1. 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, schools, & special district funds & administers a
comprehensive investment program. The department has three(3)major program
areas: Treasurer, Tax Collections, and Business License.
The basic budget and staff for the department is distributed in the following
manner.
Net
Program .Expenditures County Cost Staff
Treasurer $ 537,160 $183,468 7
Tax C61lections 1,664,748 490,217 21.5
Business License 87,906 87,906 1.5
Total $2,289,814 $761,591 30
Treasurers 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 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, 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 from the event date to the assessment lien date March 1, on the secured
and unsecured roll. Supplemental taxes are due in two (2) installments.
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Collection enforcement on secured roll taxes are 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.
Business License-Mandated by county ordinance to levy and collect a Business
License Tax from person(s) or entities engaged in any activity in the
unincorporated areas of the county. Enforcement is performed by suit in courts.
VOLUME
TAX LEVY PARCEL/ACCOUNT TOTALS
Secured $814 Million 300,000
Unsecured 32.1 Million 65,000
Supplemental' 14.0 Million 25,000
Business License 0.7 Million 6,000
TOTAL $860.8 MILLION 396,000
2. 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 has enabled the department to maximize efficiency and productivity without
adding staff. We have an excellent dedicated staff as demonstrated by a low tum
over rate. We have an exemplary affirmative action program as illustrated by our
staff makeup.
In 1994 our sick leave usage was exceptionally high at 89% due to long term
illness. Extended absences resulted from the unfortunate death of a valued
employee and terminal illness of another employees son. This, together with other
serious and untimely illnesses profiles an unusually high usage.
The following breaks down the departments resources by functional area.
TREASURER DIVISION
Automation
The Treasury department performs several critical banking, money management
and investment functions through its personal computers. Aside from bringing the
money wiring function in-house, the Treasury also performs its own banking
research on-line.
All staff are using electronic worksheets wherever possible. Daily Treasury
balancing records have been automated.
Financial Resources
This division is funded mainly through investment service fees. Of the $537,160
spent in this division, $183,468 is required from the general fund.
Gross Expenditures $537,160
Fees $353,692 Investment Service
General Fund $183,468
Personnel Resources
The following describes the seven (7)staff allocated in the Treasurers 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
White 2 2
Hispanic .5 1.5 2
Filipino 3 3
Total .5 6.5 7
TAX COLLECTION
Automation
The department (in 1993) acquired a DTK computer. This computer is used to
track and maintain accountability of trust funds. Tax collections are processed
through a Bell & Howell image track bar code scanning system.
Financial Resources
This division is funded mainly through collection fee revenue. Of the $1,664,748
spent in this division, $490,217 is required from the general fund.
Gross Expenditures $1,664,748
Collection Fees 836,231 Special Dist/Schools
17,500 Misc. Dept. Collection Fees
22,000 Sale of Documents
13,000 Bad Check Fee
3,800 Subdivision Filing Fee
State 215,000 Delinq. Cost
67,000 Redemption Fee
General Fund $ 490,217
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 -Asst. Tax Collections Manager
.5. - Executive Secretary
12 -Accounts Clerks
3 - Senior Clerks
1.5 - Feld Tax Collector
1 - Clerical Supervisor
1 - Account Clerk Supervisor
1 - Clerical Supervisor
The following describes the staff by affirmative action category:
MALE FEMALE TOTAL
White 3.5 11 14.5
Hispanic 1.5 1.5 3
African-American 1 1 2
Filipino 1 1
Indian (Alaskan) 1 1
Total 6 15.5 21.5
BUSINESS LICENSE
Automation
The business license program performs the billing & collection functions through
a personal computer.
Financial Resources
The Division receives no revenue offset to fund this program. Funding is required
from the General Fund. However, due to budget reduction plans this program,
which generates in excess of $700 thousand, will require funding.
Gross Expenditure $87,906
Fees 0
General Fund $87,906
Personnel Resources
The ioflowing 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
White .5 1 1.5
3. CLIENT PROFILE
The tax collection functions of department serves all taxpayers of Contra Costa
County as well as the county, cities, its dependent special districts and the schools.
In performing its duties, the department strives to avoid adversary relationships
with the taxpayers by providing them with the best possible service.
The Treasury safe keeps all public monies, manages the cashflow & invests
surplus funds. Its two largest clients consist of all the school districts &sanitation
& water districts. The balance, which comprise 60% of the clientele, include all
county departments, trusts & agencies.
4. PERFORMANCE INDICATORS/OUTCOMES
A. Objectives - To improve tax collections & reduce delinquencies.
Performance indicator(1) -The California State Controller's Office prepares an
annual tax delinquency statistical report. This report provides delinquent secured
& unsecured tax data from all counties in the state.
Outcome - Contra Costa County has continuously maintained below the state's
median in delinquencies for secured and unsecured tax collections. For the fiscal
year 1993-1994 the State secured tax median was a 4.1%delinquent rate. Contra
Costa County was 2.6%. For unsecured taxes, the state median was 4.6%.
Contra Costa County was 2.82%. See exhibit 1
Performance Indicator (2) - Productivity survey conducted among five (5)
comparable counties ranks Contra Costa County. No. 1 in A) People served by
employee;B) Dollars collected by employee&C) Parcels collected per employee.
See exhibit 2.
Outcome-Contra Costa County has continuously maintained the highest level of
prodotivity & performance with a very lean staff.
Due to the fiscal problems facing-Contra Costa County itis essential to maximize
all revenue potential. Therefore, to achieve this it will be necessary and this
departments goal to maintain the same level of staffing.
B. Objective - Provide an Investment Oversight Committee (IOC) to review the
county's investment policies & monitor investment performance.
Performance Indicator - The California State Legislature is in the process of
revising investment laws and enacting new ones in the advent of the Orange
County financial debacle. As in the past, the Treasurer's Office will ensure the
compliance of all its investment and Treasury activities to all legal requirements.
Future mandates may include specific functions of the Investment Oversight
Committee (IOC).
Outcome - The Treasurer's Office is regularly and frequently audited by the
internal audit department of the Auditor-Controller's Office, the auditor's of the
various districts and agencies,'and the Grand Jury auditors. In addition to these,
the Investment Oversight Committee will be formed.
The Treasurer and his staff will give their full dedicated technical support and
assistance to the IOC. This is the first time in the Treasury's history that such a
committee will be formed and functioning.
5. CHALLENGES
There are constant changes in the banking industry which greatly impact the
Treasurer's Office which acts as the county bank. The changes come in various
fomes, for example,further automation or banking law that necessitate operational
revision.
Tax Collection systems have a limited life span. Obtaining the necessary funding
to stay with technological changes will be a constant challenge. Conflicting rulings
among bankruptcy courts could very well jeopardize or compromise our treatment
of real property taxes. Therefore, legal challenges may be necessary to protect our
secured status.
6. FUTURE
The Treasury:division is working on the building and refinement of Treasury
datarnfomration 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 affect on the department. For example, the IRS is pressuring
local jurisdiction to identify the tax deductibility of local taxes. If that becomes law,
it will result in major and costly changes to our systems.
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