County Projects

FTW Finding: As of July 1, 2000, of the 12 projects added to the County's list since 1989, 33% (four) have been completed, 8% (one) is scheduled to be completed in 2000, (25%) three are scheduled to be completed in 2002, and (33%) four are scheduled to be completed in 2004-05.

City Projects

FTW Findings:

As of July 1, 2000, of the 68 projects on the City's 1999 priority list, 48% (33) had been completed, 39% (26) were in progress and 13% (9) had not been undertaken. Projects not undertaken include three state road projects that are not eligible for advance funded and one City project that awaits decision on implementation, based on the 2020 Transportation Plan update.

By the end of the current Sales Tax in November 2004, based on current schedules, the City anticipates completing all eight (out of 17 listed) state road projects that are eligible for advance funding, and 50 of 51 local projects. As noted above, the one remaining project awaits evaluation by the 2020 Transportation Plan update and could be deleted in late 2001 if it is no longer needed, or could be completed by late 2005 if determined to be needed).

Project Additions and Deletions

FTW Finding: City and County project additions and modifications, as opposed to project deletions (primarily due to eleven of the originally listed state roadway projects not becoming eligible for advance funding) have predominated since 1989.

"The sales tax road schedule will be subject to some volatility over time due to state road project programming, project cost changes, concurrency, potential reprogramming of projects based on state paybacks, and unforeseen production problems." Tallahassee City Commission Agenda Item January 9, 1991

City Response: After experiencing difficulties with advance funding of state roads on the 1989 project list, the City added other high priority state road projects to increase advance funding opportunities. Additionally, in late 1995, the City Commission approved "direct" funding of construction of the state's Capital Circle (Apalachee Parkway to Park Avenue) project. And the City added local high priority road projects to its list in order to help relieve the community's congested road system.

Due to problems experienced with advance funding of state road projects, the City expanded its original list of 10 state projects to 18 (1 project was later deleted because state funding was provided and local funding would not have expedited the project) in order to provide more opportunity for advance funding. The City and County also successfully lobbied for state statutory amendments which provided for additional advance funding opportunities (Thomasville Road and Mahan Drive).

County and City Response: The County and City both adjusted their original sales tax project lists in order to help relieve congestion on seriously degraded state roads. The County did not have state roads on the original list, but added them after the update of the 2010 Long Range Transportation Plan (LRTP) to the 2020 LRTP in 1995, which demonstrated need and prioritized state projects. The County used those priority rankings as a guide for advance funding. This shifting caused project delays for both governments.

The City and County initiated new legislation that created the $50 million dollar advance funding beyond the FDOT's five year work program. County and City staff worked with Representative Turnbull's Office to draft the legislation that passed. Representative Turnbull worked hard lobbying for the new bill and, at a press event on Mahan Drive the County and the City were thanked for their efforts on this issue.

Project Modifications

"Since the initial project scheduling in October 1989 and the subsequent re-scheduling in December 1990, a number of circumstances have affected the project scheduling, e.g., changes to project scopes by the Commission, delays in implementation due to additional citizen involvement and right-of-way and permit acquisition, changes in FDOT 5-Year Work Programs and delays in implementation of their programs, and the Commission's recently expressed priority to fund improvements to FDOT roadways." Tallahassee City Commission Agenda Item October 21,1992

FTW Finding: The City's project modifications, which have been made in part to correct the effects of hasty planning in 1989 and to react to changing needs and concerns in the community, have been well documented and based on changing conditions, public comment and availability of funding as provided for in City of Tallahassee Resolution 89-R-0024.

County Comment: All of Leon County's project modifications have been approved in publicly noticed workshops and/or ratified separately at a duly advertised regularly scheduled County Commission meeting.

Cost of Eliminated Projects

FTW Findings:

The County has spent no sales tax dollars on planning and design of sales tax projects that were deleted because the update of the 2010 Long Range Transportation Plan demonstrated the revised need.

Just .05% ($63,423 out of $125 million) of City sales tax revenues have been spent for study and evaluation of four roadway projects on the 1989 priority list that subsequently were deleted by the City Commission due to citizen opposition or financial infeasibility (estimated projects costs outweighing benefits).

County Comment: Had it not been for the County's adherence to the 2020 LRTP, transportation projects would have been executed which were not most critical in ameliorating the current and future problems of the overall transportation system.

City Comment: Had it not been for the preliminary study and evaluation, it is likely that projects would have been built that the community really did not want or did not view as priorities.

Complementary Projects

FTW Finding: Several Leon County projects have complemented City of Tallahassee projects, and vice versa. The two governments' related projects have enhanced the community's total road system more than if only one government's or the other's projects had been constructed.

City and County Response: Following are some examples relating to the above finding:

The City's Orange Avenue Extension and the County's Orange Avenue widening, where the City's 4-lane extension of Orange Avenue from Blair Stone Road to Capital Circle complements the County's 4-lane widening of Orange Avenue from Monroe Street to Blair Stone Road;

The City's Macomb/Wahnish Way project and the County's Old Bainbridge Road projects, where the City's project provides a 4-lane facility along Wahnish Way and Macomb from Gaines Street to Brevard Street at Old Bainbridge, and the County's project provides improvements along Old Bainbridge;

The City's advance funding of segments of Capital Circle, which complemented the County's widening of Miccosukee Road;

The City's Blair Stone Road North and the County's Miccosukee Road projects, where the City's project provides for north-south movement for the northeast urban area, and the County's project provides for east-west movement in this area; and

The City' and County's joint advance funding of the state's Thomasville Road and Mahan Drive projects, where the governments cooperated in expediting state road projects located inside and outside the City limits.

FTW Findings:

Tallahassee City Commission agenda items, meeting minutes, status reports and supplemental information requested by Florida TaxWatch from the City Attorney, City Treasurer/Clerk, City Engineer, Director of the Department of Management and Administration, and Director of the City/County Planning Department show that the City Commission and staff have paid close attention to one-cent sales tax policy issues and roadway projects.

The City Commission has publicly discussed, debated and received citizen comment on the need for project additions, modifications and deletions. In fact, three of the four deleted roadway projects were deleted by the City Commission following public comment and criticism.

During the early years of the sales tax, the County's attention was focused on construction of the new jail, which was completed on time and within budget. Since then, County staff have provided quarterly and annual reports to the County Commission on the status of roadway projects. According to the public record, the County Commission has considered current sales tax issues less often and sales tax extension issues more often than the City Commission

County Comment: The County Commission has considered existing sales tax issues relatively few times because of the clear understanding of what sales tax revenues were to be used for, and because of not attempting to make continuous changes to projects. When sales tax funding for projects has been considered, it has been done so at public meetings and publicly noticed workshops. Citizen input has been obtained through project workshops, public hearings and charettes. In addition, projects displays have been demonstrated at community functions on sales tax funded projects.

County Comment: Leon County's Public Participation program involves citizens in the transportation decision making process. Prior to implementing the new program, public involvement in County transportation decision was relegated to the public hearing process. The problem with the public hearing format is that many key transportation decision have been made by the time the public is privy to the decisions. Citizen comments were too late to make a difference. Three components of the County's public participation process give power to citizens:

Seven citizens (one appointed by each County Commissioner) participate as equals with transportation professionals and consultants on transportation corridor study projects. On three projects, they have consisted of people who live on or near the corridor, have a business on the corridor or use the corridor as a primary route to reach their employment destinations.

A "memorandum of understanding" is produced at the end of the corridor study and lists all the transportation solutions and agreements to which the project team has agreed, including the alternative selected and all provisions and design criteria to which everyone has agreed. At the County commission's formal public hearing, CAC members make the presentation.

Members of the project team stay involved during the engineering design phase of the project, and really up to the ribbon cutting.

City Comment: The City of Tallahassee has a citizen involvement program which features community meetings to allow broad input from all impacted citizens from the time of project initiation through completion of project design. Citizen participation and input is incorporated into the overall planning process at the onset of each project, and continues until project completion. Community meetings are conducted throughout the process, allowing citizen input to "shape" the project in a manner that is satisfactory to the community, and to keep all parties informed on the project.

City Comment: The City of Tallahassee has used the following methods to communicate with the public about sales tax projects:

A public hearing on the sales tax projects list, advertised to voters through display ads in the Tallahassee Democrat, is held in September of each year that modifications to the City's sales tax projects list are considered, to solicit citizen input on the program being recommended for the upcoming fiscal year.

Potential amendments to the sales tax projects list are advertised to voters via display ads in the Tallahassee Democrat.

Since 1998, a 30-minute show, "Tally Sheet", aired live on City television station Channel 45 prior to each City Commission meeting has highlighted issues coming before the Commission. The show has frequently cited City Commission decisions on sales tax-funded road projects.

A series of segments that ran on Channel 45 over a six-month period in 1999 highlighted the process involved in building and widening roads including design, moving utilities, stormwater management, and benefits to the community.

A segment running on Channel 45's "Tallahassee Matters" show from June 15 through July 15, 2000 summarized projects funded by the sales tax.

An ongoing feature in the City utility bill stuffer, "Insight", highlights completed sales tax projects and major sales tax issues.

Signs advising the motoring public of sales tax funded projects are posted at project sites.

News releases are issued concerning impacts on the motoring public of projects in progress.

Flyers were handed out to drivers providing updates during the widening of Thomasville Road

News releases are issued about sales tax project completions

A great deal of media coverage has been generated by the City's Public Information Office/Department of Communications over the years, allowing citizens to become informed about the existing sales tax and what it has funded. Local media have provided ongoing coverage of the sales tax issue and specific projects funded by it since 1989.

County Comment: Because the County Commission has administered the 1989 sales tax consistent with the original voter mandate, there have been relatively few occasions over the last 11 years where the County Commission has made decisions affecting the expenditure of sales tax revenues. When decisions have been made, they have been at duly noticed public hearings and County Commission meetings.

County sales tax projects are reviewed and approved each year during the budget process, which includes a five-year review of proposed projects. Moreover, the County's public participation program has a strong education component that includes sharing sales tax information with a transportation project's citizen advisory committee and using public meetings, workshop and charettes as additional opportunities to educate the public on transportation and sales tax related issues.

Flyers were handed out to drivers providing updates during the Miccosukee Road and Capital Circle projects.

In September 1995, the City of Tallahassee Treasurer and Clerk's Office issued an internal audit of the City's one-cent local option sales tax revenue. (Leon County has not conducted a comparable audit). The City's audit recommended the following:

1. Audit Finding: The process for administration and monitoring of sales tax matters should be reviewed. The Department of Public Works, which is responsible for administration and monitoring of projects funded by the one-cent sales tax, did not have authority to use program funds. This caused a lack of communication with other City departments which did have control or authority of the fund and program. Because of this, the auditors found four deficiencies:
a. Sales Tax revenues were not properly credited to the sales tax fund.
b. Sales tax revenues expended on repairs to the TalTran Plaza floor were not permissable under Florida law.
c. Sales tax funding appropriated in the City's FY1995 budget were not in the proper categories did not comply with statutory uses for the sales tax.
d. A City Commission resolution was required to be retroactively waived for a transportation project

Action Taken: Responsibilities and authorities were more clearly identified shortly after the Audit, and subsequently codified in City Commission Policy No. 232, Local Option Sales Tax Program Management, dated September 8, 1999.

2. Audit Finding: The Sales Tax Bond Construction Fund (#313) was created in anticipation that bonds would be issued to fund sales tax projects. Since no bonds had been issued, auditors recommended that the city eliminate the fund

Corrective Action: The Finance Department eliminated Fund #313 shortly after completion of the audit, thereby eliminating the additional staff work involved in administering two funds.

3. Audit Finding: Long term planning and scheduling of sales tax projects should be improved. It was anticipated that surplus funds would be left at the end of imposition of the tax on November 30, 2004. This was due to loans from the revenues of the sales tax by the City to the Florida Department of Transportation being reimbursed. Additional road projects could be funded from the surplus revenues of the sales tax.

The Director of Public Works should identify additional projects for sales tax funding.

Action Taken: City staff concurred with the recommendation. A review of applicable projects was completed and resulted in significant additions to the City's Sales Tax Project List in 1995, including the additional flexibility to fund (without reimbursement) FDOT projects. Subsequent additions were made in 1997 and 1998.

4. Audit Finding: Expenditure Classification Issues Office furniture and furnishings for a police station expansion were coded to office supplies. Each item was less than $500 in value and therefore could not be capitalized. In addition, capital outlay expenditures were not properly coded within the Financial Management System. The city's policy at that time was that all items in excess of $500 be recorded in the fixed asset system.

The Director of Finance should amend the policy for capitalizing and tracking expenditures to accommodate significant purchases of capital items.

Action Taken: City staff indicated the Controller would evaluate the practical aspects of tracking components of work stations and that the capital outlay equipment would be properly coded.

In summary, the City took prompt action to resolve each of the audit findings.

Strategic Planning

"Mayor Maddox pointed out that the project list that was part of the (City's) 1989 resolution included a number of road projects that had never been implemented, and that priorities had changed." Minutes of Tallahassee City Commission Public Hearing December 6, 1995

FTW Finding: Neither Leon County nor the City of Tallahassee developed strategic plans for utilizing sales tax revenues collected since December 1, 1989. Such plans, including sequencing and scheduling of roadway projects, would have provided commissioners and citizens with a roadmap of which projects would be completed and by when, and would have alerted them to major obstacles such as lack of state funding (and ineligibility of a majority of projects on the list for state funding) for state road improvements.

Florida TaxWatch suggests that a strategic planning process, including identification of funding sources (or the lack thereof) would have provided the public with more realistic expectations of what they would get in return for their sales tax dollars.

City Response: Prior to and during the current sales tax, the City has developed a number of sales tax project schedules, including Gant charts and 15-year sales tax and five-year Capital Improvement Plans. These schedules are continually revised and updated to expedite implementation of the sales tax program when possible. City staff also note that the City and County became aware of the problems with advance funding early on, and, as a result, implemented changes to the project lists and suggested state statutory changes.

County Commissioner Thaell expressed that the public had not been well informed by County government as to where sales tax funds were being spent and on the progress being made on sales tax projects which were voted on in 1989. Minutes of Joint County and City Commission Meeting May 18, 1998

County Response: Leon County and the City of Tallahassee used the 2010 and 2020 Long Range Transportation Plans to develop their list of sales tax projects. The Long Range Plan places transportation projects in priority order and was the keystone for the County's list of need presented to the community in 1989. The County's five-year capital improvement plan, reviewed and adjusted annually during the budget process, is the vehicle used for sequencing the list of need. This gives consideration not only to fiscal and human resources available to conduct projects, but also to other opportunities that in this time frame to conduct projects in the most effective manner (such as strategic alliances with the state, etc).

Sales Tax Project Lists

FTW Finding: While the Metropolitan Planning Organization (County and City Commissions) planning process produced a list of projects that were included in the 2010 Transportation Plan, the County and City did not consider a joint roadway projects list during the 1989 sales tax projects planning process. Use of such a list -- as is the current plan for Blueprint 2000 projects if voters approve the sales tax extension -- likely would have better targeted the use of sales tax revenues, and saved planning and administrative costs.

County and City Response: The Long Range Transportation Plan and its list of projects is a joint project list, and the City's and County's roadway project lists were coordinated (but separately funded) during the 1989 planning process, as noted in the section on City and County projects complementing each other. However, the County and the City implemented their projects separately as they are separate governments with separate responsibilities. Having learned from this experience, the plan for the sales tax extension -- should it be approved by the voters -- includes a joint project list (Blueprint 2000 projects) to be funded by 80% of the sales tax funds.

FTW Finding: Sales tax roadway project lists compiled in 1989 lacked adequate financial planning, especially regarding the necessity to advance fund state road projects, which resulted in the City having a substantial cash balance more than five years after the tax was approved -- and 50% (9 of 18) of the state road projects on the 1989 and subsequent City and County lists are not eligible for state funding.

City Response: The road construction process is long, involving six to ten years (the shorter time for most local projects; the longer time for state projects) between project initiation and completion, provided funding is available for every project phase when needed. Since none of the 1989 projects had been initiated at that time, it was to be expected that funds would accumulate in the early years during planning and design of the projects. Again, having learned from this experience, the plan for the sales tax extension -- should it be approved by the voters -- is that preliminary work for some projects will be conducted prior to December 2004 so that as many contracts as practically possible can be let as soon as revenues are accumulated.

County Response: The County's list of projects did not originally contain any state projects. That decision was made years after the sales tax passed based on the 2020 update.

Sales Tax Project Cost Estimates

FTW Finding: Roadway project cost estimates were significantly understated by underestimating some critical components such as right-of-way, stormwater mitigation, environmental concerns, and satisfaction of neighborhood concerns. Additionally, the scope of some projects has changed significantly, as have environmental ordinances and the public input process. The City Public Works Department estimated that these factors increased the cost of 11 roadway projects and 17 intersection projects by approximately 125% over 1989 estimates.

County and City Response: No projects on the 1989 priority list that are not scheduled to be completed by November 30, 2004 have been delayed because of cost increases in other projects.

City Response: The above components of roadway design and construction were not omitted, but that the proposed 1989 projects did not undergo the extensive costing process that Blueprint 2000 projects to be funded by the prospective sales tax extension have been subject to. They also point out that changes to environmental ordinances are not always foreseen, and that there has been enhanced focus over the last few years on incorporating extensive public/neighborhood involvement which has resulted in increased project costs but a more satisfied public.

Sales Tax Project-Priorities/Completion

FTW Finding: In 1989, the Leon County and Tallahassee City Commissions found that state roads were Leon County's biggest transportation deficit. However, only 50% (9 of 18) of the City's and County's priority state roadway projects on the 1989 and subsequent lists are scheduled to be completed by the time the sales tax expires on November 30, 2004.

City and County Response: The following help to explain the limited number of completed projects:

Advance funding of state road projects is controlled by state statute. As noted above, to date only nine of 18 road projects have met state requirements for advance funding;

The City and County primarily loan sales tax funds to the Florida Department of Transportation (FDOT) to advance (speed up) the completion of state projects, contingent on the FDOT's ability to repay the money to the City;

FDOT can only repay the money if the repayments are appropriated by the Legislature in FDOT's five-year work program; and

It takes FDOT several years to accumulate the necessary funds to fully fund projects or repay the City and County because of the high cost of state roadway projects ($20 million plus). The reason it takes so long to accumulate the funds is due to the limited amount of funds ($8 million/year) that come to this District based on the state's population funding formula.

As noted above, the City and County have identified 18 projects for state funding; however, only nine have been found eligible. One state project is being completed due to the City's decision to direct fund (no state reimbursement) the construction of a section of Capital Circle Southeast (Apalachee Parkway to Park Avenue). Two additional projects are possible due to recent legislative approval that creates the ability for local governments to advance fund projects outside of FDOT's five-year work program, from which Leon County benefitted significantly.

Florida TaxWatch's review of the 1989 public information campaign to persuade voters to tax themselves for law enforcement and transportation improvements finds that the following were not adequately explained to voters:

Ineligible Program Advertised

FTW Finding: Development of substance-abuse rehabilitation and education programs by the County, which may have been included as a public relations balancing factor in a 1989 campaign flyer advertising expansion of the County jail, was not an eligible expenditure of sales tax funds.

Time To Build Roads

FTW Finding: The public education campaign did not explain that major road projects take up to ten years or longer to complete, provided that funding for every project phase is available when needed, thus virtually guaranteeing that some improvements on the County's and City's 1989 priority lists would not be available to motorists for a decade or more, depending on when they were funded and initiated.

County and City Response: It is acknowledged that the focus in 1989 was to quickly develop a projects list to present to voters. Learning from the consequences of this approach, if voters approve a sales tax extension in November 2000, as much possible of the preliminary work (design, etc.) on Blueprint 2000 projects will be conducted prior to commencement of the new tax beginning on December 1, 2004, so that construction contracts can be let for as many of the projects as possible when revenues are available.

State Road Projects

FTW Finding: The public education campaign did not explain that most of the major projects on the City of Tallahassee's priority lists involved state roads dependent upon advance funding by the City. In 1995, six years after passage of the tax, most of these projects had not been initiated because the City waited for assurances of reimbursement from the Florida Department of Transportation. This prompted a "fish or cut bait" challenge to the City Commission from Mayor Scott Maddox, which subsequently jump-started key projects such as Thomasville Road and Capital Circle Southeast. These improvements have only recently been completed or are nearing completion more than a decade after approval of the tax, and thus their benefits are just now being enjoyed by motorists.

Advance Funding

FTW Finding: The public education campaign did not explain that while the County Commission was philosophically opposed to advance funding, County Ordinance 89-14 provided for County repayment to the City of any County projects in the 2010 Transportation Plan that were advance funded by the City.

County staff point out that the County's original sales tax list did not contain any state roads. Thomasville Road, Mahan Drive and Crawfordville Highway were added in1995, 1996 and 1999, respectively.

FTW Finding: The public education campaign did not explain that sales tax revenues used by the City and County to "advance" fund state road projects would be reimbursed (without interest as provided by state law) three to six years following project completion.

The Local Government Advance and Reimbursement Program, established by the Florida Legislature in 1987, enables local governments to expedite state roadway projects. In exchange for contributing cash to the Florida Department of Transportation (FDOT), projects in the Department's five-year work program are initiated and completed at an earlier date than would be the case without local funding support.

Since the inception of the one-cent sales tax in 1989, the City of Tallahassee and Leon County have advance funded $63.4 million for roadway design, right-of-way and construction of state roadways. As of June 30, 2000 they have received reimbursements of $15.5 million.

Direct Funding

FTW Finding: The public education campaign did not explain that sales tax revenues used by the City and County to "direct" fund state road projects would not be reimbursed.

City Response: When the sales tax was initiated, the City did not intend to direct fund state roadway projects; therefore, there was no reason to advise the public of this matter. When the City Commission considered "direct" funding, public hearings were held which were noticed by display ads in the local newspaper and reported in television and newspaper stories, to obtain public comment on this proposed action.

County Response: The County has only direct funded once. $2 million segment of Crawfordville Road. This decision was agendaed and made at a regularly scheduled and advertised Commission meeting in 1999.

Project Changes

FTW Finding: The public education campaign did not explain that City of Tallahassee Resolution 89-R-0024 permits amendment of the 1989 projects list advertised to voters to reflect changes in the 2010 Transportation Plan and changing transportation needs due to unforeseen circumstances -- such as modification of the Florida Department of Transportation's five-year work plan. This Resolution was not included or even referenced in 1989 campaign literature. Thus, citizens likely were unaware that some projects they might vote to tax themselves to implement would not be undertaken, while others might be delayed due to state funding constraints and ineligibility of a majority of proposed state roadway projects.

City Response: Three versions of the resolution listing the City's projects were discussed and passed by the City Commission in open meetings prior to the sales tax referendum. Each version contained the provision for amending the projects list. Additionally, the City Commission adopted an early sales tax policy to hold public hearings on proposed changes to the project list so that citizens would have an opportunity to provide input. In discussing the sales tax extension, it is the City's intention to point out that projects may change, based on priorities of the community.

Moving Target?

FTW Comment: Some sales tax opponents interviewed by FTW contend that the list of priority projects to be funded by the sales tax was a "moving target," and that County and City staff presented different versions of the 2010 Transportation Plan to difference audiences. They also contend that the term "Public Workshop" is a misnomer because the public comment is not permitted at these meetings.

Commission Oversight

FTW Finding: Review of records requested by Florida TaxWatch indicates that since the sales tax was enacted in December 1989, the Leon County Commission has agended current sales tax issues on 13 occasions (beyond appointing Citizen Advisory Committee members), it has received quarterly and annual staff reports detailing each sales tax project, and it has considered sales tax extension issues 14 times. The Tallahassee City Commission has agended current sales tax issues 35 times and sales tax extension issues five times. One joint meeting of the Commissions has been held to discuss the current tax and four meetings have been held to discuss a tax extension.

County Response: The relatively few number of times that the County Commission has considered existing sales tax issues is a result of its having a clear understanding of what sales tax revenues were to be used for and not attempting to make continuous changes to projects.

The number of times that the County Commission has addressed the sales tax extension is proactive and responsible considering the importance of sales tax revenues in providing for future high priority capital projects. This high number would have been less if there was an earlier consensus on the part of the County and City to move together on an extension initiative.

City Response: City staff states that the City Commission's frequent review of sales tax issues demonstrates its sensitivity to the changing needs and priorities of the community.

Evaluation

FTW Finding: No evaluation has been made of the success of five priorities for sales tax spending listed in the 1989 campaign literature. In the absence of evaluation, these priorities -- while laudable and important to voters and to the quality of life in Leon County -- amount to little more than campaign rhetoric.

City Response: While it is acknowledged that no formal evaluation or cost/benefit analysis subsequent to project completion has been conducted, citizens can see firsthand that congestion has been alleviated (Thomasville Road, Capital Circle Northeast), intersections and pedestrian amenities have been enhanced, and environmental improvements (stormwater facilities and landscaping) have been made. (See City response under performance below.)

County Response: Quarterly reports and corridor studies have been important indicators of our success of our sales tax spending.

Performance

FTW Finding: Both Leon County and the City of Tallahassee lack documentation of quantitative and qualitative improvements/benefits resulting from one- cent local option sales surtax-funded roadway projects.

County Response: Corridor studies done prior to final design clearly indicate the level of service the road will attain after it is improved. The current level of service on the road prior to the improvements is also well documented in the study. County citizens participating in the study, and those citizens who attend the public workshops, public hearings and charettes are also well informed of the before and after benefits of the roadway improvement. This is done for all studies.

City Response: While that no formal evaluation or cost/benefit analysis subsequent to project completion has been conducted, citizens can see firsthand that congestion has been alleviated (Thomasville Road, Capital Circle Northeast), intersections and pedestrian amenities have been enhanced, and environmental improvements (stormwater facilities and landscaping) have been made. Additional points to consider are:

The Apalachee Regional Planning Council (ARPC) has performed Time and Delay Studies on a number of major roadways in the Tallahassee area, including several of the Sales Tax roadways.

The City and County Growth Management Departments document changes in roadway capacities and utilization of those capacities and utilization of those capacities in their annual Transportation Concurrency Reports.

Since most Sales Tax road projects are implementation of components of the Tallahassee-Leon County Long Range Transportation Plan, the projects do provide benefits to the community, as only roadway improvements that would provide benefits to the community are approved in the Plan.

Florida Department of Transportation projects do not document benefits resulting from their road improvement projects, as such documentation is not standard to the road industry.

Regarding law enforcement projects, as authorized by the sales tax program, funding was utilized for Tallahassee Police Department facility expansion/renovation. While the department's working environment has significantly improved as a result of these improvements, there have been no quantifiable improvements directly relating to the law enforcement services and public safety. There was never any expectation that the Police Department expansion would reduce or directly impact crime, unlike the road improvements which were expected to provide some relief for traffic congestion.

Management

FTW Finding: City staff recommended codifying informal sales tax program processes on March 10, 1993; however, the City Commission's policy on Management of the One-Cent Sales Tax was not adopted until September 8, 1999. Leon County has yet to adopt a policy.

City Response: Personnel involved with the sales tax projects were aware of the policies and conducted business accordingly without a compilation of the policies

County Response: This is part of the formal budget process, and any changes must take place at a duly noticed County Commission meeting.

FTW Finding: The City Commission's Sales Tax Management policy directs the Department of Public Works to annually review it. Since this policy also charges Public Works with managing all sales tax projects, an annual independent review should be conducted.

City Response: An annual independent review of all financial transactions is conducted during year-end close out, including the sales tax fund.

Audit

FTW Finding: Just one internal audit of the City of Tallahassee's $100 million plus sales tax receipts has been conducted during the past eleven years. No separate internal audits of Leon County's $100 million plus revenues have been conducted. No performance audits have been conducted on either the City's or the County's sales tax programs.

County Response: The County has an annual independent audit, including the sales tax fund.

City Response: The City has an annual independent audit, including the sales tax fund, during year-end close out. Further, internal audits are based on a specific scope, and therefore, only include analysis of issues related to this scope. The fact that only one internal audit has been conducted is overshadowed by the annual occurrence of year-end independent audits.

Florida TaxWatch's six-month study of Leon County's and the City of Tallahassee's stewardship of the one-cent local option infrastructure sales surtax between 1989 and 2000 assigns the following grades to the various facets of the sales tax program: