COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.: 4478-01
Bill No.: HB 1866
Subject: Charities: Elementary and Secondary Education Department; Revenue Department
Type: Original
Date: February 29, 2008
Bill Summary: Requires the Department of Revenue to award fee office contracts with a priority given to school districts and charitable organizations over individuals in a competitive bid process.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUND |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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|
|
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|
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Total Estimated Net Effect on General Revenue Fund |
$0 |
$0 |
$0 |
ESTIMATED NET EFFECT ON OTHER STATE FUNDS |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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|
|
|
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Total Estimated Net Effect on Other State Funds |
$0 |
$0 |
$0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
ESTIMATED NET EFFECT ON FEDERAL FUNDS |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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Total Estimated Net Effect on All Federal Funds |
$0 |
$0 |
$0 |
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE) |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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Total Estimated Net Effect on FTE |
0 |
0 |
0 |
☐ Estimated Total Net Effect on All funds expected to exceed $100,000 savings or (cost).
☐ Estimated Net Effect on General Revenue Fund expected to exceed $100,000 (cost).
ESTIMATED NET EFFECT ON LOCAL FUNDS |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
Local Government |
Unknown - Could exceed $100,000 |
Unknown - Could exceed $100,000 |
Unknown - Could exceed $100,000 |
FISCAL ANALYSIS
ASSUMPTION
Officials from the Department of Elementary and Secondary Education assume this proposed legislation would appear to benefit certain school districts at a nominal expense to the state in terms of bidding process costs and computing the distribution of the bid award monies to the schools.
Officials from the Department of Revenue assume costs of approximately $1,700 per location for training. Those costs would be absorbed with existing staff.
FISCAL IMPACT - State Government |
FY 2009 (10 Mo.) |
FY 2010 |
FY 2011 |
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|
|
|
|
$0 |
$0 |
$0 |
FISCAL IMPACT - Local Government |
FY 2009 (10 Mo.) |
FY 2010 |
FY 2011 |
LOCAL POLITICAL SUBDIVISIONS |
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Income - School Districts - Revenue from fee offices |
Unknown - Could exceed $100,000 |
Unknown - Could exceed $100,000 |
Unknown - Could exceed $100,000 |
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|
|
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ESTIMATED NET EFFECT ON LOCAL POLITICAL SUBDIVISIONS |
Unknown - Could exceed $100,000 |
Unknown - Could exceed $100,000 |
Unknown - Could exceed $100,000 |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
This proposal requires the Department of Revenue to award fee office contracts in the following priority:
(1) To school districts or coalitions of school districts;
(2) To charitable organizations; and
(3) To individuals through a competitive bidding process.
Any revenues generated as a result of the competitive bidding process must be distributed on a per-pupil basis to the school districts in the county where the fee office is located.
This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Revenue
Department of Elementary and Secondary Education
Mickey Wilson, CPA
Director
February 29, 2008