Choose a comparable reporting period
A fair comparison starts with one fiscal year and one reporting period. Do not mix a full-year collection figure with a half-year target or combine figures from different annual reports into a national ranking. Use the Controller of Budget’s county budget implementation reports as the starting point and retain the report edition, publication date, page and table for each observation.
This page provides a method, not a verified 47-county league table. We are withholding numerical rankings until every county record can be traced and the national totals reconciled.
Define what is being counted
Record whether each figure is an original target, revised target, gross receipt or reported actual collection. State whether hospital receipts and facility improvement financing are included. A change in coverage can look like growth even when the underlying collection process has not improved.
A source record should contain county, fiscal year, period start and end, target type, revenue definition, target, actual, unit, report URL, page or table, and any revision note. Missing values remain missing; they are not zero.
Calculate the measures consistently
Target attainment is actual collection divided by the comparable target, multiplied by 100. The target gap is target minus actual. Retain negative gaps where collections exceed targets. National attainment is total actual divided by total target; averaging county percentages gives a different measure.
If reporting per-capita collections, record the population source and reference year. Separate absolute collection size from target attainment and per-capita measures. Avoid assigning performance tiers without publishing their thresholds and applying them consistently.
Validate before publishing
Check that the dataset contains one record for each of the 47 counties for the selected period, with no duplicates. Verify every row against its source. Generate headline totals and county rows from the same dataset, then reconcile with the source’s national summary. Explain any remaining definition or rounding difference.
Compare original and revised targets separately where both are relevant. Record corrections in a revision log so readers can understand why a ranking changed.
Interpret the gap carefully
A target shortfall is not automatically fraud, leakage or recoverable revenue. Targets may be ambitious, local economic conditions may change, and legal or administrative constraints may affect collection. Performance data alone does not establish which software or intervention caused a result.
Use the comparison to prioritize questions for finance teams. Review billing completeness, payment allocation, waivers, enforcement procedures and reporting timeliness before making an investment case. Request a revenue-system demonstration using your county’s actual process and anonymized exceptions.
Sources and further reading
Reviewed 10 October 2026. Confirm current instruments and deployment requirements with the responsible specialists.