Local Share Assessment Revenue Reporting

Frequently Asked Questions about the Local Share Assessment Revenue Reporting
When reviewing my previously submitted reports I spotted an error. How do I edit the report?

Once submitted, you cannot edit the report. These reports have already been compiled and submitted to the legislature. Please email your edits/changes to Mandy Book. Contact Mandy Book at 717.720.1419 for further assistance.

What is the "Reporting Year"?

The reporting year is the calendar year directly prior to the date of report. For example, in March 2012 the reporting year is Jan. 1 – Dec. 31, 2011. All revenue or expenditures during that time period must be reported.

Can all funding received for both slots and table games revenue be reported on one form?

Yes. You will see separate lines on the form for table games and slots revenue. Entities receiving distributions directly from the Dept. of Revenue should be able to report the revenue separately as slots (possibly no designation on the transfer/check) or table games (e.g. “table,” “TG,” etc. memo). Those receiving funds as subgrantees, for example LSA Luzerne grantees through the CFA, should report all revenue as slots. When in doubt, list as slots revenue.

What if I was approved for a grant through DCED, CFA, or my county prior to the reporting year, do I have to report?

It depends on when you received or expended funds – not date of award. See “Reporting Year” for more info.

I was awarded a grant in the reporting year, but did not draw down any funds in that year. Do I have to report?

No. Reporting is based on “funds received” during the reporting year.

As a county that receives funds for distribution as grants to other agencies, such as municipalities, municipal authorities, etc. Where do I report these items in the online form?

Funds received as revenue should be reported as such. Any disbursement of funds to county or municipal entities should be reported in the “Intergovernmental Transfers” line of the Expenditures tab. Disbursement of funds to other types of agencies may be reported as “Misc.” Expenditures. Each scenario requires a narrative be completed detailing the expenditures.

In addition, you are responsible for notifying county or municipal entities of this statutorily required reporting.

As a municipal/county entity, I received funding on behalf of a non-municipal entity, do I need to report?

Yes. If you, a municipal entity, received funds (even as a pass-through) you must report those revenues and expenditures/transfers.

Washington County
How should the funds distributed to municipalities in Washington County under section 1403(c)(2)(i)(E)(I), formula municipal distribution, be deposited and reported?

These funds are required to be deposited into a special fund established by the municipality. The revenue and expenditures should be reported as “Special Fund” on the Local Share Assessment Reporting system. The report is for the calendar year and includes the municipality’s receipt of revenues or actual expenditures during the prior calendar year.

*Note: Washington County municipalities receiving this distribution of funds must submit an additional detailed expenditure report (hardcopy) to the Department of Community and Economic Development on an annual basis. Questions should be directed to Mandy Book, 717.720.1419.

Must Local Share Assessment funds received through the formula municipal distribution be expended in the year they are received?

No. For the online report, revenues will be reported annually and expenditures will only be reported if they occur.

*Note: Washington County municipalities receiving this distribution of funds must submit an additional detailed expenditure report (hardcopy) to the Department of Community and Economic Development on an annual basis. Questions should be directed to Mandy Book, 717.720.1419.

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