Upload
others
View
2
Download
0
Embed Size (px)
Citation preview
AUDITORVICKY M DALTON, CPA
Department MissionThe Spokane County Auditor's Office is responsible for the administration of four diverse divisions:
Recording - the recording and preservation of all public records which are required by law to be recorded;
Financial Services - the integrated financial management of all activities of Spokane County;
Elections - the conduct of all elections held within the County for state and local governments in accordance with State law; and
Auto Licensing - the issuing of vehicle and vessel titles and licenses.
Function ChartAUDITOR
ELECTIONS
Voter
REGISTRATION
Election
Services
RECORDING
Public Records/ Realestate Documents
Marriages
Business
Licenses
AUTO LICENSING
(9 SUBAGENTS)
Vessel/Vehicle Titles
Registrations
Mobile Home Titles
Disabled parking privileges
Private
Subagents
FINANCIAL SERVICES
Annual Financial Report
Accounts Payable
Payroll
Compliance with state and federal rules
Compliance with reporting standards
Description of ServicesElections:
The Elections office maintains the voter registration rolls and performs all residence – based elections for all jurisdictions (federal, state, county, cities and special districts).
The voter registration rolls involve adding, deleting and changing voter records.
Four elections are conducted during the year.
Funding - Jurisdictions are required to pay their proportionate share of election costs. Cities and towns are required to pay their proportionate share of voter registration costs.
Description of ServicesRecording:
The Recording department is charged with maintaining certain records for perpetuity and making these records available for public inspection. The major types of records are:
Land ownership – deeds, easements, right of wayEncumbrances – mortgages, liens, foreclosures
Land Division – maps, plats, surveysPersonal Representation – Power of Attorney, Veterans Discharge
Community Property AgreementsBusiness Licenses
Funding – Customers pay a fee per document
Description of ServicesAuto Licensing:
The Vehicle Licensing Office operates under the authority of the State Department of Licensing.
The office is responsible for vehicle and vessel registration and titling.
The office also collects sales and excise taxes on vehicle sales.
Other services include mobile home titles and eliminations, disabled parking privileges, and trip permits.
The Auditor’s office monitors and audits 9 privately owned Subagent offices.
Funding – Customers pay a fee
Description of ServicesFinancial Services:
The Financial Services office is responsible for the accounting and financial reporting of the county.
The office processes payments to vendors and payroll for employees.
The Auditor is charged with verifying compliance with regulations and rules involving vendor payments and payroll.
The Auditor is responsible for preparing and filing the annual financial report. This report reflects the actual operations of each fiscal year. The report is used by the public, the State Auditor’s Office, the funding agencies, the State Legislature and bond agencies.
Funding – A significant portion of the operating costs are recovered through Cost Allocation
Financial Information
Revenues
2014
Actual
2015
Actual
2016
Actual
2017
Modified
2017
Estimated
Suppl.
Request
2018 Prel.
Budget
Prel. Bud /
Adopted
Administration 0 0 0 0 0 0 0 100.0%
Recording 797,174 1,000,898 1,059,775 972,630 972,630 0 972,630 100.0%
Auto License 2,509,846 2,944,051 2,927,739 2,800,020 2,900,020 0 2,900,020 103.6%
Elections 458,204 1,282,401 957,988 1,311,431 930,000 0 775,000 59.1%
Financial Services 3,784 3,776 3,776 3,000 1,500 0 2,000 66.7%
Subtotal Dept Group Revenue: 3,769,007 5,231,126 4,949,278 5,087,081 4,804,150 0 4,649,650 91.4%
Total Dept Group Revenue: 3,769,007 5,231,126 4,949,278 5,087,081 4,804,150 0 4,649,650 91.4%
Expenses
2014
Actual
2015
Actual
2016
Actual
2017
Modified
2017
Estimated
Suppl.
Request
2018 Prel.
Budget
Prel. Bud /
Adopted
Administration 184,115 189,459 194,590 203,692 223,594 0 230,136 113.0%
Recording 369,803 355,604 374,280 391,814 387,169 55,997 340,197 86.8%
Auto License 590,225 566,672 587,391 634,962 623,127 52,348 583,481 91.9%
Elections 1,414,096 1,750,844 1,883,756 2,038,813 1,887,015 60,539 1,690,300 82.9%
Financial Services 1,257,795 1,328,893 1,500,082 1,601,954 1,618,270 89,492 1,558,516 97.3%
Subtotal Dept Group Expense: 3,816,034 4,191,472 4,540,099 4,871,235 4,739,175 258,376 4,402,630 90.4%
Total Dept Group Expense: 3,816,034 4,191,472 4,540,099 4,871,235 4,739,175 258,376 4,402,630 90.4%
Program Budgets:
RevenueWe collect revenue for the state, for other jurisdictions and for the County.
$5,147,988
$962,159
$2,404,789
$10,157,467
2017 Receipts - Who Benefits$18,672,403
State
County General
County Dedicated
Other Jurisdictions
Total Receipts vs Expenditures
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
Expenditures $4,677,475 Receipts $18,672,403
2017 Receipts vs Expenditures
Admin
Financial Services
Licensing
Recording
Elections
General Revenues vs Expenditures
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Expenditures $4,677,475 General Revenue $5,147,988
2017 General Revenues vs Expenditures
Admin
Financial Services
Licensing
Recording
Elections
Elections Revenues
$765,839 $-
$348,168
$-
$742,917
$1,106,162
$167,554
$827,283
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2016 2015 2014 2013
Cost Recovery of Balloting
County
State Unpaid
State Paid
Jurisdictions
Paid
The State doesn’t pay its bills in even years for Elections.
2018 Budget Changes (Net $273,196)Proposed Change Service Impact Dollar Amount
Reduce M&O Unable to meet unexpected events, such as postage increase
$14,820
Elections – Eliminate position Deadlines may be missed; voters may not receive ballots
$60,539
Recording – Eliminate position Longer processing; backscan curtailed $55,997
Vehicle Licensing – Eliminate position
Customers wait longer; longer processing; fewer subagent audits; decreased service to subagents
$52,348
Financial Services – Eliminate position
Deadline for CAFR in jeopardy; compliance work not performed; duties not performed; efficiency projects imperiled
$89,492
SummaryMost projects require a multi-year, multi-stage approach.
Elections
Voter registration – 3 to 5 year statewide project to replace the voter registration database
Tabulation – 5 year statewide project to replace and standardize tabulation equipment
SummaryRecording
Electronic recording – increase from 50% to over 60%; dependent on Treasurer increasing electronic REET; electronic transactions require less staff time
Internet access by customers – educate more customers about internet access to database and images; reduce foot and phone traffic
Historical record backscan – Title companies and attorneys need access to records back to 1889
SummaryLicensing
New state software – software installed in December 2016; numerous ongoing problems and needed basic improvements; Spokane County plays a key role in identifying and resolving problems
Subagent responsibilities – audit and monitor nine subagent offices to improve their accuracy and efficiency
Efficiencies – Outreach campaign to move customers from mailing in payments to using the internet; requires considerably less staff time per transaction
SummaryFinancial Services
Financial accounting and reporting – new reporting standards require significant changes in accounting and management practices (ex: leases); implement software to reduce paper and improve efficiency of annual financial statement preparation
Eliminate paper and implement electronic workflow – in payroll and accounts payable, numerous projects to reduce/eliminate paper and implement electronic workflow. This will produce savings in staff time and in cost for all county departments
Compliance with Dept of Retirement Systems – County must collect and report monthly hours worked rather than monthly hours paid; this is a County project