COBI 2015 - Seasonal Employees

Overview
Issues
Financials

Sources Uses

FY 2016 Appropriation

Seasonal employees are a factor in the efficient operation of the Tax Commission. Commission workloads vary sharply throughout the year. For instance, the Processing Division utilizes temporary employees during high volume document filing periods, such as the spring for income tax returns and each quarter for business tax returns.

Funding History

Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $155,600 from all sources for Seasonal Employees. This is a 2.3 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $143,500 from the General/Education Funds, an increase of 2.3 percent from revised Fiscal Year 2015 estimates.

Intent Language

HB0003: Item 61

Under Section 63J-1-603 of the Utah Code, the Legislature intends that appropriations provided to the Utah State Tax Commission in Item 13, Chapter 10, Laws of Utah 2014 not lapse at the close of Fiscal Year 2015. The use of nonlapsing funds is limited to the costs directly related to the modernization of tax and motor vehicle systems and processes.

HB0003: Item 61

Under Section 63J-1-603 of the Utah Code, the Legislature intends that unspent funds available from Temporary Permit Fees paid to the Motor Vehicle Enforcement Division shall transfer at the close of Fiscal Year 2015 to the new restricted fund created for the deposit of these fees.

The seasonal budget is primarily comprised of General Fund and Education Fund. One hundred percent of this budget goes to hiring temporary employees during the peak income tax processing period (around April 15th). On an average annual basis, the budgeted seasonal employee costs $22,195 in wages and $3,052 in benefits.

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Funding Source

Expenditure Category

Appropriation Type:

Appropriation History by

Sources of Finance	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
General Fund	106,400	68,500	54,500	59,900	89,200	0	89,200	2,000	91,200
Education Fund	55,900	48,000	23,700	34,300	51,100	0	51,100	1,200	52,300
GFR - Tax Commission Administrative Char	11,100	11,100	11,200	7,900	11,800	0	11,800	300	12,100
Total	$173,400	$127,600	$89,400	$102,100	$152,100	$0	$152,100	$3,500	$155,600

Categories of Expenditure	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Personnel Services	173,400	127,600	89,400	102,100	152,100	0	152,100	0	152,100
Current Expense	0	0	0	0	0	0	0	3,500	3,500
Total	$173,400	$127,600	$89,400	$102,100	$152,100	$0	$152,100	$3,500	$155,600

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Other Indicators	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Budgeted FTE	8	8	8	7.50	7.50	0	7.50	0	7.50
Actual FTE	7.80	5.30	4.10	4.70	0	0	0	0	0

COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.