COBI 2015 - Tax Payer Services

Overview
Issues
Performance
Financials

Sources Uses

FY 2016 Appropriation

Through outreach and education programs, Taxpayer Services promotes voluntary compliance with Utah tax statutes. Its employees respond to written, phone, or in-person requests from taxpayers, assisting them in meeting their requirements and in resolving tax issues by providing timely and accurate information. The program also uses the Treasury Offset Program to garnish federal refunds of delinquent Utah taxpayers from the following year. The division also outsources debt collection of accounts that are not in litigation, under a payment agreement, assigned to a collector for active collection, or whose outsourcing would be in violation of state or federal law.

Funding History

Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $11,043,400 from all sources for Tax Payer Services. This is a 3.5 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $8,604,700 from the General/Education Funds, an increase of 3.6 percent from revised Fiscal Year 2015 estimates.

The Taxpayer Services Division deals with 1.4 million taxpayers directly and indirectly. The top three measures the division uses to monitor performance are 1) Cost of Collection relative to Delinquent Dollar Collected 2) Number of Delinquent Cases Cleared to Zero, and 3) Collection to Receivables Ratio in Days.

Cost of Collection per Delinquent Dollar Collected

The division strives to maintain a low ratio of collection expenses to delinquent dollars collected.

Number of Delinquent Cases Cleared to Zero

This measurement tracks progress on clearing accounts with taxpayers that have outstanding and overdue tax balances. Goals are set each year, with actual results monitored each month.

Number of Days to Collection for Delinquent Accounts

This graph shows how many days on average it takes for a delinquent account to be collected.

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 Taxpayer Services Division is funded primarily with General Fund, Education Fund, and the Tax Commission Administrative Charge Restricted Account.

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	4,116,100	3,948,900	4,125,800	4,200,300	4,585,200	0	4,585,200	161,400	4,746,600
General Fund, One-time	0	0	0	12,100	24,200	0	24,200	2,800	27,000
Education Fund	3,641,700	3,262,300	3,425,200	3,425,200	3,680,600	0	3,680,600	129,000	3,809,600
Education Fund, One-time	0	0	0	9,900	19,700	0	19,700	1,800	21,500
Transportation Fund	123,600	123,600	123,600	123,600	123,600	0	123,600	0	123,600
Dedicated Credits Revenue	36,600	39,400	35,000	29,800	36,800	(4,000)	32,800	0	32,800
GFR - Tax Commission Administrative Char	2,110,000	2,123,700	2,074,600	2,024,000	2,203,600	0	2,203,600	78,700	2,282,300
Total	$10,028,000	$9,497,900	$9,784,200	$9,824,900	$10,673,700	($4,000)	$10,669,700	$373,700	$11,043,400

Categories of Expenditure	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Change	FY15 Revised	FY16 Change	FY16 Approp
Personnel Services	8,830,700	8,500,500	8,744,400	8,853,400	9,566,100	17,900	9,584,000	269,600	9,853,600
In-state Travel	10,800	11,000	7,400	6,300	11,800	0	11,800	0	11,800
Out-of-state Travel	1,600	2,800	1,000	3,600	3,000	0	3,000	0	3,000
Current Expense	1,008,300	956,300	992,300	928,800	1,071,100	(29,400)	1,041,700	98,900	1,140,600
DP Current Expense	23,200	27,300	39,100	32,800	21,700	7,500	29,200	5,200	34,400
DP Capital Outlay	153,400	0	0	0	0	0	0	0	0
Total	$10,028,000	$9,497,900	$9,784,200	$9,824,900	$10,673,700	($4,000)	$10,669,700	$373,700	$11,043,400

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Other Indicators	FY11 Actual	FY12 Actual	FY13 Actual	FY14 Actual	FY15 Approp	FY15 Revised	FY16 Approp
Budgeted FTE	147	146	138	138	139	139	139
Actual FTE	136.10	130.20	132.80	129.50	0	0	0
Vehicles	3	3	3	3	3	3	3

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.