…can be found here (It’s a 64-page PDF so give it a minute to load).

As an incorrigible repeat offender I could not stop myself from submitting a Freedom of Information Act (FOIA) request to obtain the following information:

1. The breakdown of the transfers so we can tell how much is going to the General Fund and how much is going to Debt Service. As you can see below, they used to break it down:

Fiscal
Year
Transfer
to General Fund
(9001)
Transfer
to Debt Service
(9225)
Other Transfers
(9006, 9036)
Total
Transfers
2008350,0001,725,831N/A2,075,831
2009527,4912,078,532362,0722,968,095
2010852,4848,172,302N/A9,024,786
2011???3,673,448

I tried to look it up using the city budgets, but the numbers there do not add up to the sum stated in the TIF report. It might be important. Especially nowadays with EAV falling and with half of the property and sales tax increments being paid out to all the overlapping local governments as surplus, we need to keep an eye that the city can still cover its debt service payments as well. Combining the transfers as they did for FY2011, so that you can no longer tell where they went at a glance, is a step backward in transparency anyhow.

2. The reason why Joint Review Board annual meeting minutes are not routinely submitted.

3. The reason why DeKalb’s CEO doesn’t do the required CEO compliance certification.

Bonus table: Central Area TIF state and local sales tax increments:

Fiscal YearState Sales Tax IncrementLocal Sales Tax Increment
2006735,942593,306
2007835,524670,764
2008827,732748,827
2009850,855794,955
2010760,785716,802
2011841,716558,986

The sales tax increments pretty much mirror what has happened in DeKalb overall: taxable sales plunged by tens of millions in 2008-9 and have not yet climbed back to pre-crisis levels.

Sales and use taxes also make up 40% of the revenues in DeKalb’s General Fund budget. DeKalb is hoping to collect $12 million in sales and use taxes during the current fiscal year, 2012, which ends June 30.

Additional sources: City of DeKalb’s FY2012 Adopted Budget (PDF pp. 120-124) and FY2011 Comprehensive Annual Financial Report (PDF pp. 211-214).