Tax Data Series

Tax Data Series: Local Government Funds

County Undivided Local Government Revenue Assistance Funds: Amounts Distributed within Counties by County Budget Commissions by Subdivision or Subdivision Class, Calendar Year 2007

Table LG-8 shows the total amount of money distributed within each county from its County Undivided Local Government Revenue Assistance Fund (CULGRAF) during 2007, by subdivision class. The total amount distributed was $94.6 million. The total for all municipalities for 2007 was $46.6 million, the township total was $11.2 million, and the counties retained $35.3 million. The amount received by each individual city and village from the CULGRAF is shown in Table LG-9. The total distributed to cities was $40.6 million while $6.0 million was distributed to villages.

Figures shown in Tables LG-8 and 9 are derived from surveys filed by county auditors with the Ohio Department of Taxation.  Seven counties did not submit calendar year 2007 data for this report; previous year’s information was used in place.

Each of Ohio’s 88 counties has a CULGRAF. The county receives money for this fund from the portion of the state local government revenue assistance fund allocated to the county from state income, sales, use, public utility, kilowatt hour, and corporate franchise taxes. Beginning in July 2001, however, the “percentage of revenue” funding mechanism and the fund allocation formula to counties were suspended. In calendar year 2007, each CULGRAF received the same amount it received in calendar year 2006.  All of the money received by a county for its CULGRAF is distributed within the county to eligible subdivisions: municipalities, townships, park districts, and county government itself.

Monthly distributions to subdivisions of CULGRAF monies are based on percentage shares determined by the County Budget Commission. Those percentage shares may be arrived at according to the “statutory” method, which is designed to yield a distribution reflecting the respective “needs” of the various governmental units. This method calls for a review of each subdivision’s proposed expenditure requests and a review of its various revenue sources, according to specific statutory guidelines. In most counties, budget commissions apportion under “alternative” methods which include factors other than, or in addition to, “needs.”  During January – July 2007, however, the “alternative” and “statutory” methods were temporarily superseded by the percentage shares used during the same period of the prior year (HB66, 126th General Assembly).

For additional data concerning amounts allocated from the State Local Government Revenue Assistance Fund to each county for budget commission distribution, see Table LG-6.