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C ' revenue generation is reduced, with the result that the tax burden is shifted from one local constituency to another. • The General Assembly should evaluate existing local revenue base exemptions and exclusions to ' determine if they have achieved their intended tax policy objectives. New or extended exemptions and exclusions should include a "sunset" date in their authorizing legislation. • Local government tax revenues should not be earmarked for specific programs, functions or ' services. Financing Mandates ' County officials recognize their responsibilities for carrying out policies formulated by the General Assembly. State policy makers should recognize county revenue base limitations and variations in revenue - producing capabilities among counties and should not mandate programs requiring county ' financial participation. The Association believes that mandated programs should be financed as follows: ' • Where the state has mandated county financing in broad terms, permitting county discretion in service levels, counties should have the primary financing responsibility. • Where the General Assembly has set a minimum of basic service to be available equally to all state residents, the state should have financing responsibility. County financial participation should be limited to sharing the programs' administrative costs. • Where the federal government has initiated services to provide income maintenance for all t citizens, the federal government should have financing responsibility. Fiscal Integrity of Counties ' Counties need timely information from the legislative and executive branches of state government regarding budgetary decisions that affect county taxation, budgeting, and fiscal management. In order to enhance the fiscal integrity of counties, the Association will continue to support improvements in ' financial management practices and reduction of inconsistencies in fiscal procedures among programs administered by county governments. I I I � The Association believes that the continued fiscal health of county government depends upon the following: • State laws and guidance that provide for sound financial management practices that are adaptable to the special needs of each county. • Appropriate state agencies should guide necessary improvements in consistent accounting, reporting and auditing procedures. • State agencies monitoring county programs should not require practices that are redundant, duplicative, or inconsistent with generally accepted principles of budgeting and accounting. G -5 Attachment number 1 Page 184