| Date Requested:March 06, 2013 Time Requested:02:15 PM |
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| FUND(S) Local government funds | |||
|---|---|---|---|
Sources of Revenue | |||
| Other Fund Funds of local government | |||
Legislation creates:
A New Program | |||
Effect this measure will have on costs and revenues of state government.
| The Chief Inspector Division conducts audits on local governments in the state and charges fees based on the actual cost of the service. Over the years, a significant amount of unpaid audit fees have accumulated for smaller governments (primarily Class 3 and 4 municipalities). The amnesty program would allow the Chief Inspector to forgive audit fees for financially troubled governments. Currently, the accounts receivable for municipalities is approximately $984,000 and approximately $650,000 of that balance may be eligible for consideration of fee forgiveness. The division also has approximately $174,000 in receivables for small miscellaneous boards and authorities; approximately $70,000 in those fees would be eligible for the program. The remaining government types (i.e. County Commissions; Boards of Education; Magistrate Courts; Boards of Health) regularly pay thier audit bills so the amount of fees eligible for the program would be negligible. |
| Over-all effect |
| Effect of Proposal | Fiscal Year | ||
|---|---|---|---|
| 2013 Increase/Decrease (use"-") |
2014 Increase/Decrease (use"-") |
Fiscal Year (Upon Full Implementation) | |
| 1. Estmated Total Cost | 0 | 0 | 0 |
| Personal Services | 0 | 0 | 0 |
| Current Expenses | 0 | 0 | 0 |
| Repairs and Alterations | 0 | 0 | 0 |
| Assets | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| 2. Estimated Total Revenues | 0 | 0 | 0 |
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3. Explanation of above estimates (including long-range effect):
The overall effect on revenue for the Chief Inspector Fund cannot be estimated since the collectibility of these past fees is uncertain due to the poor financial condition of a number of these governments. |