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agencies to investigate noncompliance with the civil rights provisions, the office has made little progress in establishing and implementing cooperative agreements with such agencies.

Cooperative agreements were established with 14 States during 1975 and 1976 but none since then. Although there

were some informal working relationships between Office of

Revenue Sharing investigators and some of these 14 State

agencies, most States view the agreement as an inactive document. Cooperative agreements were also established with the Office of

Personnel Management and the Law Enforcement Assistance Admini

stration in 1979, but one agreement has not been implemented

and the other has been only partially implemented. The Office of Revenue Shar ing has communicated with other Federal agencies such as the Departments of Housing and Urban Development and Health,

Education and Welfare, to establish or renegotiate agreements but

none have been finalized and no followup action has been taken.

Although it is difficult to quantify, the Office has suc

cessfully effected changes in communities'employment and service delivery practices. These changes included influencing communities to hire minorities, develop plans for recruiting, training, and promoting women and minorities, establishing grievance procedures, and making public buildings accessible for handicapped

persons.

However, the Office must take corrective action to expand

its accomplishments.

We believe the Office of Revenue Sharing

needs to place greater emphasis in establishing and implementing effective working agreements with State and federal agencies.

My Mr. Chairman, that concludes my prepared statement. associates and I will be happy to respond to any questions

you may have.

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NIME STATE GOVERN.S' GENCPAL OPERATING FIND REVENUTS, 2D! URLS, ALE

UNASHUTD SUNPLUS BWLCES, PIC YUARS 7 TRICOH 1700

II TOVARY

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California

Percentage

Change from Amount Fr 100 year

Idaho
Percentage
change from
PE 105 year

by

Government MiG31552001

Ney York 0/2

North Carolina
Pe: Cenday?
Percentage

Percentage
change from
change from

Change from
Amount prior year Amount pr 100 year Amount RC 100 Year

D/
(Ascounts rounded to nearest million)

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Amount

1

Junay

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$438 374

15.00

17.81 (note d ) (note d)

$

$ 6,978 7,299

187

16.81 30.0 (69.8)

$177 153 16

$S20 535 89

(Pozou) (P mou)

13.40 22.4 (14.4)

$ 8,635

8,631

3.70

4.0 (note d)

$1,482 1,625

181

12.50 12.6 (44.1)

$14 146

1

TE

10.0 (86.6)

479 656 40

9.50 13.8 125.4

$2.cat 2,730

201

8.31 18.9 11.0

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II SADY

::a. 2:199
(sa: Csecs
$:47:' HIS2ars

1975
Frities
Expenditures
5-7. bulances

Pjes
Expandites
Sup!us balances

1976
t.es
9.10.es
S... Jences y

543
501

...es
*Mures
Surplus Dulces y

us
Cacnitures

p. spalances y

62...-es
xxdicures
S-plus balances s

SAC:

.es
3-7 Saxcess

Vacsording to th: low Ye:k State Comptroller, financial Information reported by the state

15 :::::d beca. that incoration is derived from a cash accounting system. State
c!!..3.3 2. tastes o developing a modified accrual system for buscting,
2:03.11, 29ec:t: esco:dance with generally accepted zccounting principles.
.3.3::'

scr.:: S:s bance is del inod as year-end excess of income over
21:-:23 Ste: mis.

Decrease in deficit position,

* -sy: civice due to rounding. S8::cred Saplus belaxes available for 7:37.3:30s and/or expenditures in

9-ex: c: subsequent fiscal years.

Figures may be incorrectly inflated

by about $158 million due to possible accounting error in Y 1977,

Sta:12.

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DELAWARE

Counties
Cities

0.00
0.00

0.00
0.00

21.5

0.47

2.31 21.05

17.72

FLORIDA

Counties
Cities

2.03
7.32

0.56
7.04

1.00
$. 93

0.00
0.00

0.00
0.00

0,82
4.16

GEORGIA

Counties
Cities

6.41
12.32

4.44 10.97

S. 46
12.46

0.00
0.00

0.00
0.00

1.47 1.77

HAWAII

Counties
Cities

0.00

0.00

0.00

0.00

0.00

0.00

IDANO

Counties
citi

12.03
7.42

10. 66
6. SS

10.92
6.26

0.00
0.00

0.00
0.00

0.69
2.31

ATTACHMENT III

Current
Formula
(tier ing)

Modification A (tier ing)

Treasury
Proposal
(tier ing)
Range

Current Formula (untiered)

Range

Rang

Range

State VOIS Counties Cities Touns

0.01 4.99 2.84

0.23
4.74
2.69

0.23
3.28
2.73

0.00
0.00
0.00

INO:ANA

Counties
Cities
Touns

0.02 4.57 1.10

0.23
4.01
0.62

0.27
4.12
0.60

0.00 0.00 0.00

1OWA

Counties
Cities

9.15 4.30

3. 14
4.43

3.21
4.55

0.00
0.01

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ATTACHMENT III Modifi- TreuSUTY cation A Proposal (untiered) (untiered) Range

Range

0.00
0.00
•.00

0.13 1.76 0.29

0.00
0.00
0.00

0.13
0.87
0.00

0.00
0.01

0.14
1.09

0.00
0.00
0.01

7.50
0.60
0.37

0.00
0.00

1.21. 7.91

6.99
0.77

7.45
1.37

0.00
0.01

0.00 11.73 7.99

MARYLAND

Counties
Cities

14.55
10.75

11.50
6.77

2.57
9.33

0.00
0.00

0.00
0.0:

3.42
0.32

MASSACHUSETTS

Counties
Cities
Towns

0.91
9.39
7.25

0.32
S. 86
S. 43

0.19
6.31
7.75

0.ou
0.00

0.00
0.00

3.46
4.05

MICH!GAN

Counties
Cities
Touns

7.17
9.39
8.17

4.80
7.51
4.40

5.00
9.51
4.53

0.00
0.00
0.00

0.00
0.00
0.00

0.23 2.23 0.59

MINNESOTA

Counties
Cities
Towns

4.97
5.51
6.13

2.87
S.se
4.39

3.25
6.01
4.51

0.00
0.01
0.01

0.00
0.01
0.01

0.31 1.07 0.17

M"ISSIPPI

Counties
Cities

14,95
17.79

10.33
17.53

12.60
17.56

0.00
0.00

0.00
0.00

3.39
4.35

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