COBI 2015 - Administration Division

Overview
Issues
Performance
Financials

Sources Uses

FY 2016 Appropriation

The Administration Division includes the Commissioners' and the Executive Director's Offices. Both offices provide direction and management to the department.

The Commissioners' Office:

Develops tax policy and rules;
Provides an appeals process with most appeals heard by administrative law judges;
Assures agency operations are in compliance with the law;
Keeps the public informed with tax bulletins and news releases;
Forecasts state revenues and provides economic and statistical analyses from Tax Commission data; and
Supervises and administers tax law of the state.

The Executive Director's section:

Directs and coordinates day-to-day department operations;
Provides oversight of employee recruitment, supervision, and training;
Provides direction and oversight of the budget, training, goal setting and performance measurement;
Drafts legislation, rules, and bulletins, and coordinates legislative issues;
Develops policy and monitors compliance of data security policies to ensure that taxpayer information is protected;
Oversees the State's revenue collections and reporting, including distribution of revenues to local governments;
Manages the department's internal accounting processes;
Investigates criminal tax evasion cases;
Manages disclosure and IRS liaison functions; and
Provides help desk support and training to agency staff and citizens using the commission's new online computer systems.

Funding History

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Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $11,045,400 from all sources for Administration Division. This is a 1.5 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $6,193,300 from the General/Education Funds, a reduction of 2.2 percent from revised Fiscal Year 2015 estimates.

Appropriation Adjustments

In addition to statewide compensation and internal service fund cost increases, the following appropriation adjustments were made during the 2015 General Session:

DescriptionOngoingOne-Time Attorney General Dedicated Credit Adjustments$4,800$0

OngoingOne-TimeFinancing Source

$4,800$0General Fund

This item designates additional funding appropriated to an agency to pay higher costs for Attorney General services, due to statewide and AG-specific compensation increases.

Tax Turnover Savings ($46,300)$0

OngoingOne-TimeFinancing Source

($46,300)$0General Fund

The Tax Commission currently has an applied turnover savings rate of 4%. This amounts to $1,037,034 (4% of the percentage of personnel services covered by GF/EF). An amount could be reduced from General Fund appropriations, with a buffer remaining for hiring personnel.

The three top measures the Administration division cites as evidence of its success are, 1) successful oversight of the tax system implementation process, 2) timely distribution of revenue, and 3) number of tax appeal cases closed by fiscal year.

Percent of Target Reached in Implementing New Computer System

The Tax Commission has been directing nonlapsing balances towards automating its processes since FY 2006. Successful oversight and implementation of the new computer systems has been a top priority of the Administration division since inception of the project. 'The percentage of target completed each month' is an indicator of success because the replacement of computer systems is key to the agency's improvement and efficiency efforts. The Administration division reports 100% of the target completed each month since FY 2008.

Percent of Timely Collection Distributions to Local Entities

This graph shows the role of the Tax Commission in collecting local sales taxes and distributing those taxes to the proper municipalities or counties. Local entities rely on sales tax collections for operating cash flow and program funding. The Tax Commission has set a goal of achieving a timely distribution for 95% of collections-defined as remittance of collections to local entities during the month received-for the largest accounts.

timely distribution of collections to locals

Number and Percent of Appeals Cases Closed

Taxpayers have a right to appeal to the Tax Commission their state tax assessments, and local property tax appeals that the county has denied. This measurement monitors appeals activity and the percent of cases that are closed each year.

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 Administration Division is funded primarily from General Fund and Education Fund. It also has nonlapsing funds for the long-term project of modernizing the agency's tax and motor vehicle systems.

Display By:

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	4,194,600	4,112,800	4,721,800	4,238,500	3,295,800	152,500	3,448,300	(94,000)	3,354,300
General Fund, One-time	0	7,300	0	6,200	12,900	0	12,900	3,400	16,300
Education Fund	2,403,800	3,119,800	3,243,000	3,391,500	2,687,500	171,600	2,859,100	(49,800)	2,809,300
Education Fund, One-time	0	0	0	6,400	13,200	0	13,200	200	13,400
Transportation Fund	159,600	159,600	159,600	159,600	159,600	0	159,600	0	159,600
Dedicated Credits Revenue	332,200	11,700	11,600	499,000	14,300	0	14,300	0	14,300
GFR - Sales and Use Tax Admin Fees	1,661,200	0	0	0	0	0	0	0	0
GFR - Tax Commission Administrative Char	0	2,006,500	2,200,500	2,599,200	2,426,800	51,200	2,478,000	(49,800)	2,428,200
Beginning Nonlapsing	4,231,800	6,662,300	8,220,300	9,264,700	2,188,100	2,203,800	4,391,900	(1,898,000)	2,493,900
Closing Nonlapsing	(6,470,100)	(7,955,100)	(9,264,700)	(4,391,900)	(1,094,100)	(1,399,800)	(2,493,900)	2,250,000	(243,900)
Lapsing Balance	0	0	0	(3,000,000)	0	0	0	0	0
Total	$6,513,100	$8,124,900	$9,292,100	$12,773,200	$9,704,100	$1,179,300	$10,883,400	$162,000	$11,045,400

Categories of Expenditure	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Personnel Services	4,480,800	5,070,200	5,950,800	6,431,000	6,938,200	(26,800)	6,911,400	212,500	7,123,900
In-state Travel	10,300	11,500	17,100	55,700	15,000	0	15,000	0	15,000
Out-of-state Travel	13,700	25,800	25,800	28,600	29,400	3,000	32,400	0	32,400
Current Expense	941,600	1,043,400	1,006,400	1,120,200	1,122,900	44,700	1,167,600	(405,300)	762,300
DP Current Expense	102,600	105,300	145,100	971,100	632,600	206,400	839,000	2,800	841,800
DP Capital Outlay	964,100	1,868,700	2,146,900	4,090,900	966,000	952,000	1,918,000	302,000	2,220,000
Capital Outlay	0	0	0	75,700	0	0	0	50,000	50,000
Total	$6,513,100	$8,124,900	$9,292,100	$12,773,200	$9,704,100	$1,179,300	$10,883,400	$162,000	$11,045,400

Show Table | Show Additional Information

Other Indicators	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Revised	FY16 Approp
Budgeted FTE	56	54	69	69.50	69.50	69.50	69.50
Actual FTE	52.60	65	68.40	72.10	0	0	0
Vehicles	6	6	6	6	6	6	6

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.