Fiscal Note Summary — 5598 SB, Horse Racing/Funding (Multiple Agency, 2/7/2023)
Summary
Multiple Agency Fiscal Note Summary for bill number 5598 SB, titled Horse racing/funding, followed by individual fiscal notes. The summary lists the Office of State Treasurer, the Department of Revenue, and the Horse Racing Commission, with estimated cash receipts shown in parentheses and non-zero but indeterminate cost and/or savings for the Office of State Treasurer. It lists the Horse Racing Commission with estimated operating expenditures of 441,276 for 2023-25, with additional indeterminate costs and/or savings. The summary is marked Final 2/ 7/2023.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
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Multiple Agency Fiscal Note Summary
Bill Number: 5598 SB Title: Horse racing/funding
Estimated Cash Receipts
Agency Name 2023-25 2025-27 2027-29
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Office of State Non-zero but indeterminate cost and/or savings. Please see discussion.
Treasurer
Department of (12,000,000) (12,000,000) 0 (12,000,000) (12,000,000) 0 (12,000,000) (12,000,000) 0
Revenue
Horse Racing 0 0 (1,498,000) 0 0 (1,498,000) 0 0 (1,498,000)
Commission
Total $ (12,000,000) (12,000,000) (1,498,000) (12,000,000) (12,000,000) (1,498,000) (12,000,000) (12,000,000) (1,498,000)
Estimated Operating Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total
Office of State .0 0 0 0 .0 0 0 0 .0 0 0 0
Treasurer
Department of .4 116,000 116,000 116,000 .3 84,000 84,000 84,000 .3 84,000 84,000 84,000
Revenue
Horse Racing 1.4 0 0 441,276 1.4 0 0 459,147 1.4 0 0 481,609
Commission
Horse Racing In addition to the estimate above,there are additional indeterminate costs and/or savings. Please see individual fiscal note.
Commission
Total $ 1.8 116,000 116,000 557,276 1.7 84,000 84,000 543,147 1.7 84,000 84,000 565,609
Estimated Capital Budget Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Office of State Treasurer .0 0 0 .0 0 0 .0 0 0
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Horse Racing .0 0 0 .0 0 0 .0 0 0
Commission
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
Estimated Capital Budget Breakout
FNPID 66543
:
FNS029 Multi Agency rollup
Prepared by: Cheri Keller, OFM Phone: Date Published:
(360) 584-2207 Final 2/ 7/2023
FNPID 66543
:
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note
Bill Number: 5598 SB Title: Horse racing/funding Agency: 090-Office of State Treasurer
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
Non-zero but indeterminate cost and/or savings. Please see discussion.
Estimated Operating Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kellee Gunn Phone: 786-7429 Date: 01/31/2023
Agency Preparation: Dan Mason Phone: (360) 902-8990 Date: 02/03/2023
Agency Approval: Dan Mason Phone: (360) 902-8990 Date: 02/03/2023
OFM Review: Amy Hatfield Phone: (360) 280-7584 Date: 02/06/2023
Form FN (Rev 1/00) 182,013.00 Request # 054-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 5598 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
SB 5598 creates the Washington equine industry reinvestment account, coupled with the general fund as the recipient of the
earnings from investments under RCW 43.84.092(4).
In addition, the state treasurer must transfer from the general fund to the Washington equine industry reinvestment account,
an amount not to exceed six million dollars, based on information provided by the department of revenue.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
The department of revenue included the transfer estimates in their fiscal note.
Projected cash flows are currently unavailable; therefore, estimated earnings from investments are indeterminable.
There may be an impact on the debt service limitation calculation. Changes to the earnings credited to the general fund
impacts, by an equal amount, general state revenues.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
NONE
III. B - Expenditures by Object Or Purpose
NONE
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
Horse racing/funding 090-Office of State Treasurer
Form FN (Rev 1/00) 182,013.00 Request # 054-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 5598 SB
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Horse racing/funding 090-Office of State Treasurer
Form FN (Rev 1/00) 182,013.00 Request # 054-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 5598 SB
Department of Revenue Fiscal Note
Bill Number: 5598 SB Title: Horse racing/funding Agency: 140-Department of Revenue
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
Account FY 2024 FY 2025 2023-25 2025-27 2027-29
GF-STATE-State (6,000,000) (6,000,000) (12,000,000) (12,000,000) (12,000,000)
01 - Taxes 01 - Retail Sales Tax
NEW-State 6,000,000 6,000,000 12,000,000 12,000,000 12,000,000
01 - Taxes 01 - Retail Sales Tax
Total $
Estimated Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.5 0.3 0.4 0.3 0.3
Account
GF-STATE-State 001-1 74,000 42,000 116,000 84,000 84,000
Total $ 74,000 42,000 116,000 84,000 84,000
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kellee Gunn Phone:
786-7429 Date: 01/31/2023
Agency Preparation: Diana Tibbetts Phone:
360-534-1520 Date: 02/06/2023
Agency Approval: Marianne McIntosh Phone:
360-534-1505 Date: 02/06/2023
OFM Review: Cheri Keller Phone:
(360) 584-2207 Date: 02/07/2023
Request # 5598-1-1
Form FN (Rev 1/00) 182,256.00 1 Bill # 5598 SB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
This fiscal note only addresses those sections of the bill that impact the Department of Revenue (department).
CURRENT LAW:
The state retail sales and use tax rate is 6.5% on taxable items. The tax applies to the selling price or use of tangible
personal property and certain services, including horse-related items and services. With certain exceptions, the revenue is
deposited into the general fund.
PROPOSAL:
This legislation creates the Washington Equine Industry Reinvestment account.
Beginning July 1, 2023, and by July 1st of each year thereafter, the State Treasurer must transfer an amount not to exceed
$6 million per fiscal year from revenues deposited into the general fund for the previous fiscal year derived from the
imposition of state sales and use taxes on certain equine-related products.
The following products are specifically listed:
- Equines
- Equine feed
- Prescription drugs, over-the-counter drugs, or dietary supplements dispensed or to be dispensed to equines
- Equine tack which includes, but is not limited to, equipment used to ride or care for an equine such as saddles, driving
harnesses, girths, cinches, bridles, martingales, halters, lead ropes, whips, long reins, wraps, and other items used in handling
and caring for equines
- Horse bedding and grooming supplies
- Other taxable sales directly related to equine ownership, riding, or boarding, and
- Sales of horses including equines claimed at class 1 and class C regulated race meets.
"Equine" means a horse, pony, mule, donkey, or hinny (RCW 4.24.530).
After each biennium, the department must review the transfer amount and may increase based on inflationary calculations.
EFFECTIVE DATE:
This bill contains an emergency clause and takes effect immediately upon the governor’s approval.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS
- Washington residents own approximately 197,200 horses.
- Average annual cost to own a recreational horse is $7,896 with an estimated 80% being subject to retail sales tax.
- Horse expenses include feed (hay and grain), pasture maintenance, veterinary care and medicines, farrier services,
bedding, building maintenance, training, tack, and other miscellaneous expenses.
- 2017 Census of Agriculture reflects 204 horse sales in Washington with a value of $92,000.
- Purchases of horses are not considered in this estimate since most sales occur between private parties.
- Horse and non-horse purchases will be difficult to differentiate.
- The $6 million cap amount will be reached each fiscal year.
Request # 5598-1-1
Form FN (Rev 1/00) 182,256.00 2 Bill # 5598 SB
FNS062 Department of Revenue Fiscal Note
- Due to the ambiguous language regarding inflationary calculations, there will be no adjustment to the cap amount in future
years.
- The performance audits of government account receives a 0.16% share of the state sales tax (RCW 82.08020(5)). The
transfer from the general fund to the new account excludes these amounts.
- Currently, tribes with compacts receive a share of state sales and use tax and certain business and occupation taxes
(RCW 43.06.523). Additionally, local governments may also receive a portion of state sales and use tax. Under this
legislation the amount of revenue shared with tribes and local governments may increase.
DATA SOURCES
- Data Paddock, Horse data
- Horses Only, Horse Industry Statistics
- The Farmhouse Tack, "How much does it cost to how a horse overall?"
- Economic and Revenue Forecast Council, November 2022 forecast
- United States Department of Agriculture, 2017 Census of Agriculture
REVENUE ESTIMATES
This legislation decreases the general fund by redirecting certain state retail sales and use tax revenue from equine related
sales to the Washington Equine Industry Reinvestment account.
TOTAL REVENUE IMPACT:
State Government (cash basis, $000):
FY 2024 - $0
FY 2025 - $0
FY 2026 - $0
FY 2027 - $0
FY 2028 - $0
FY 2029 - $0
Local Government, if applicable (cash basis, $000): None.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS:
The department will work with interested parties to determine an agreed upon process to estimate the state sales tax
collections occurring within the equine industry.
FIRST YEAR COSTS:
The department will incur total costs of $74,000 in fiscal year 2024. These costs include:
Labor Costs - Time and effort equate to 0.5 FTE.
- Work with interested parties to determine an agreed upon process to estimate the state sales tax collections within the
equine industry.
- Estimate the yearly impact on state retail sales tax collections occurring within the equine industry.
Object Costs - $6,200.
- Acquire additional software licenses and computer support services.
- Training and travel.
Request # 5598-1-1
Form FN (Rev 1/00) 182,256.00 3 Bill # 5598 SB
FNS062 Department of Revenue Fiscal Note
SECOND YEAR COSTS:
The department will incur total costs of $42,000 in fiscal year 2025. These costs include:
Labor Costs - Time and effort equate to 0.3 FTEs.
- Work with interested parties to determine an agreed upon process to estimate the state sales tax collections within the
equine industry.
- Estimate the yearly impact on state retail sales tax collections occurring within the equine industry.
Object Costs - $4,000.
- Renew software licenses and computer support services.
- Training and travel.
ONGOING COSTS:
Ongoing costs for the 2025-27 biennium equal $84,000 and include similar activities described in the second-year costs. Time
and effort equate to 0.3 FTE.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.5 0.3 0.4 0.3 0.3
A-Salaries and Wages 42,500 25,500 68,000 51,000 51,000
B-Employee Benefits 14,000 8,400 22,400 16,800 16,800
E-Goods and Other Services 12,500 5,700 18,200 11,400 11,400
G-Travel 1,500 1,500 3,000 3,000 3,000
J-Capital Outlays 3,500 900 4,400 1,800 1,800
Total $ $74,000 $42,000 $116,000 $84,000 $84,000
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
TAX POLICY SP 3 85,020 0.5 0.3 0.4 0.3 0.3
Total FTEs 0.5 0.3 0.4 0.3 0.3
III. C - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
Request # 5598-1-1
Form FN (Rev 1/00) 182,256.00 4 Bill # 5598 SB
FNS062 Department of Revenue Fiscal Note
NONE
Part V: New Rule Making Required
Request # 5598-1-1
Form FN (Rev 1/00) 182,256.00 5 Bill # 5598 SB
FNS062 Department of Revenue Fiscal Note
Individual State Agency Fiscal Note
Bill Number: 5598 SB Title: Horse racing/funding Agency: 185-Horse Racing
Commission
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
ACCOUNT FY 2024 FY 2025 2023-25 2025-27 2027-29
Horse Racing Commission Operating (749,000) (749,000) (1,498,000) (1,498,000) (1,498,000)
Account-Non-Appropriated 169-6
Total $ (749,000) (749,000) (1,498,000) (1,498,000) (1,498,000)
Estimated Operating Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 1.4 1.4 1.4 1.4 1.4
Account
Horse Racing Commission Operating (749,000) (749,000) (1,498,000) (1,498,000) (1,498,000)
Account-Non-Appropriated 169
-6
WA Equine Industry Reinvestment 968,464 970,812 1,939,276 1,957,147 1,979,609
Account-State New-1
Total $ 219,464 221,812 441,276 459,147 481,609
In addition to the estimates above, there are additional indeterminate costs and/or savings. Please see discussion.
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kellee Gunn Phone: 786-7429 Date: 01/31/2023
Agency Preparation: Seth Flory Phone: (360) 407-8165 Date: 02/02/2023
Agency Approval: Seth Flory Phone: (360) 407-8165 Date: 02/02/2023
OFM Review: Gwen Stamey Phone: (360) 790-1166 Date: 02/03/2023
Form FN (Rev 1/00) 181,705.00 Request # 5598SB-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 5598 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
Senate Bill 5598 seeks to provide supplementary funding to support horse racing and the recreational use of horses in
Washington by amending RCW 67.16.050 and 67.16.280, adding a new section to chapter 4 82.08 RCW, adding a new
section to chapter 67.16 RCW, and repealing RCW 67.16.105
Section 1 authorizes transfers of up to $6 million each fiscal year of specified Sales and Use taxes for equine-related
products to the "Washington Equine Industry Reinvestment Account" created in Section 2.
Section 2 creates the Washington Equine Industry Reinvestment Account. Beginning with the 2024 fiscal year, the
legislature intends to annually appropriate an amount up to $6 million from the Washington equine industry reinvestment
account as follows:
a. An amount sufficient to cover the Commission's operating costs.
b. Remaining appropriation will be used for the following purposes:
i. 10% to support nonprofit Class C race meets.
ii. 10% to supplement Washington-bred horses and breeders.
iii. 10% to be granted in support of equine activities.
iv. 65% to support Class 1 racing associations. With 25% designated for recruitment and shipping of horses to WA from
outside the state. The remainder to be used for equine health and safety programs, research, racetrack surface
improvements, and long-term maintenance of the racing surface. Additional allocations may be made for veterinary staff,
racetrack security, on-duty paramedics, emergency medical technicians, starting gate personnel, race day outriders,
purchase of track surface materials, and track safety equipment.
v. 5% to the local affiliate and representative of horsemen and women in WA state.
Section 3 amends RCW 67.16.050 reducing daily live racing licensing fees from $500 to $200.
Section 4 strikes the repealed RCW 67.16.105 as a provision for funding the Horse Racing Commission Operating Account
(169). Additionally, this section strikes language superseded by Section 2 (2) (b) (iii) which authorizes the Commission to
grant up to $300,000 in support of equine activities.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
Section 3 amends RCW 67.16.050 reducing the daily live racing licensing fees from $500 to $200. This is expected to
reduce Operating Account (169) revenue by $15,000/yr.
Section 4 strikes the repealed RCW 67.16.105 as a source of funding for the Horse Racing Commission Operating Account
(169). This is expected to reduce Operating Account (169) revenue by $734,000/yr.
Combined this legislation would reduce The Horse Racing Commission's receipts by an estimated $749,000 annually.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
There is an indeterminate element to the fiscal impact of this legislation. Without serious deliberation between the
Commission and industry stakeholders, it is difficult to know how much funding is needed to achieve the intended
Horse racing/funding 185-Horse Racing Commission
Form FN (Rev 1/00) 181,705.00 Request # 5598SB-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 5598 SB
reinvestment goals outlined in Section 2 (2) (b). After operating costs are covered, up to $5 million could be utilized for
reinvestment.
As Sections 3 & 4 will reduce cash receipts into the Horse Racing Operating Account (169) by $749,000 annually, the
newly created Equine Industry Reinvestment Account will have to pick up at least $749,000 in existing operating costs each
year.
As this legislation encourages growth in equine related activities the Horse Racing Commission will need to grow in
response. The Commission will need to expand their operations as follows:
1) To manage the reinvestment goals detailed in Section 2 (2) (b), the Commission will hire a Grants & Contracts
Supervisor. This Position will be responsible for developing and running a grant program. The program will coordinate
reinvestment grants from beginning to end, which includes vetting grant requests, packaging requests for deliberation by the
Commissioners, coordinating distribution of granted reinvestment funds, and verifying funds are used appropriately. Salary,
Benefits and associated overhead costs for this position are calculated at $97,976 in the first year.
2) With the grants and purse support provided by this legislation, there will be an increase in Class 1 Racing days. The
Commissions estimates an 8% increase in Class 1 racing staff hours will be needed to facilitate the expanded racing
schedule. Salary and benefits for this expansion are estimated at $59,040 annually.
3) The grants and purse support provided are likely to see the revival of Class C racing at facilities around the state. The
Commission will need to regulatory racing staff for these Class C racing events. The Salary, benefits, and travel costs for
Class C racing staff is estimated at $54,948 in the first year.
4) With an increase in both Class 1 and Class C racing events the Commission will have to increase the number of samples
sent to the lab for testing. Up to 100 additional samples could be sent out for testing with a $75 per sample price tag. The
total cost for increased testing could reach $7500 annually.
Note: To better understand how these estimates were reached, please see the appended Fiscal Impact Analysis.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2024 FY 2025 2023-25 2025-27 2027-29
169-6 Horse Racing Non-Appr (749,000) (749,000) (1,498,000) (1,498,000) (1,498,000)
Commission opriated
Operating Account
New-1 WA Equine Industry State 968,464 970,812 1,939,276 1,957,147 1,979,609
Reinvestment
Account
Total $ 219,464 221,812 441,276 459,147 481,609
In addition to the estimates above, there are additional indeterminate costs and/or savings. Please see discussion.
Horse racing/funding 185-Horse Racing Commission
Form FN (Rev 1/00) 181,705.00 Request # 5598SB-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 5598 SB
III. B - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 1.4 1.4 1.4 1.4 1.4
A-Salaries and Wages 143,167 146,749 289,916 304,970 321,569
B-Employee Benefits 46,766 48,032 94,798 100,115 105,978
C-Professional Service Contracts
E-Goods and Other Services 12,500 10,000 22,500 20,000 20,000
G-Travel 17,031 17,031 34,062 34,062 34,062
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 219,464 221,812 441,276 459,147 481,609
In addition to the estimates above, there are additional indeterminate costs and/or savings. Please see discussion.
III. C - Operating FTE Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in
Part I and Part IIIA
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
Grant & Contracts Supervisor 71,520 1.0 1.0 1.0 1.0 1.0
Investigator 4 80,952 0.1 0.1 0.1 0.1 0.1
Licensing Specialist 54,492 0.1 0.1 0.1 0.1 0.1
Race Steward 85,020 0.1 0.1 0.1 0.1 0.1
Veterinarian 146,869 0.1 0.1 0.1 0.1 0.1
Veterinarian Assistant 41,760 0.1 0.1 0.1 0.1 0.1
Total FTEs 1.4 1.4 1.4 1.4 1.4
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Horse racing/funding 185-Horse Racing Commission
Form FN (Rev 1/00) 181,705.00 Request # 5598SB-1
FNS063 Individual State Agency Fiscal Note 4 Bill # 5598 SB
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Horse racing/funding 185-Horse Racing Commission
Form FN (Rev 1/00) 181,705.00 Request # 5598SB-1
FNS063 Individual State Agency Fiscal Note 5 Bill # 5598 SB
House Bill 1529 Fiscal Impact Analysis
New Full-time Operating Position Salary Benefits Overhead Total
Grant & Contact Supervisor (Step L) 71520 21456 5000 97976
Increase in Class 1 Racing Staff Payroll
Total
Assumes 8% increase staff hours Salary/Wages Benefits
Payroll
Payroll for 2022 Racing Staff 531000 207000 738000
Payroll for 2023 Racing Staff 573480 223560 797040
Difference 42480 16560 59040
Class C Race Track Staffing Costs (assumes 10 race days across 5 week)
Hourly Hours Hours Hours Total Total Mileage Total Lodging Lodging Total Per Diem Per Diem Total Per
Position
Rate Week 1 Weeks 2-3 Weeks 4-5 Wages (A) Benefits (B) per Week Mileage (G) Week 1 Weeks 2-5 Lodging (G) Week 1 Weeks 2-5 Diem (G)
Steward $42.96 32 76 76 7904.64 2371.39 350 1750 500 500 2500 345 345 1725
Licensing Clerk $26.22 32 60 60 3985.44 1195.63 205 1025 500 250 1500 345 207 1173
Investigator $38.81 32 60 60 5899.12 1769.74 295 1475 500 250 1500 345 207 1173
Veterinarian $70.61 20 48 48 8190.76 2457.23 185 925 250 250 1250 207 207 1035
2 Vet Assistants $19.92 32 64 64 3187.20 956.16
TOTALS (rounded) 29167 8750 5175 6750 5106
Grand Total 54948
Sample Lab Testing # of Tests Unit Price Total
Extimated Increase in Testing 100 75 7500
Total House Bill 1529 Fiscal Impact by Fiscal Year
Category FY24 FY25 FY26 FY27 FY28 FY29
Grant & Contract Supervisor Salary (A) 71520 71520 71520 71520 71520 71520
Grant & Contract Supervisor Benefits (B) 21456 21456 21456 21456 21456 21456
Grant & Contract Supervisor Overhead (E) 5000 2500 2500 2500 2500 2500
Increase in Class 1 Racing Staff Salary (A) 42480 44604 46834 49176 51635 54217
Increase in Class 1 Racing Staff Benefits (B) 16560 17388 18257 19170 20129 21135
Class C Racing Staff Salaries (A) 29167 30625 32156 33764 35452 37225
Class C Racing Staff Benefits (B) 8750 9188 9647 10129 10635 11167
Class C Racing Staff Travel (G) 17031 17031 17031 17031 17031 17031
Increase Laboratory Sample Testing (E) 7500 7500 7500 7500 7500 7500
TOTALS 219464 221812 226901 232246 237858 243751
Fiscal Impact by Object Code
Object FY24 FY25 FY26 FY27 FY28 FY29
A 143167 146749 150510 154460 158607 162962
B 46766 48032 49360 50755 52220 53758
E 12500 10000 10000 10000 10000 10000
G 17031 17031 17031 17031 17031 17031
TOTALS 219464 221812 226901 232246 237858 243751
File and source
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- Size
- 897,251 bytes
- SHA-256
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- Original
- No public link identified.