Cognitive Interviewing Report (Round 2)

Findings and Recommendations from
Cognitive Testing for the
Government Units Survey (GUS),
Round 2
Prepared for:
Debra Coaxum (GOVS)

Prepared by:
Jennifer Beck (Response Improvement Research Staff)
Rebecca L. Morrison (Response Improvement Research Staff)

Office of Economic Planning & Innovation
Economic Programs Directorate
U.S. Census Bureau

December 16, 2010

Table of Contents
Research Objectives ...................................................................................................................................... 4
Research Methodology ................................................................................................................................. 4
General Comments and Recommendations ................................................................................................. 5
Finding #1: “Your government” ................................................................................................................ 5
Finding #2: Time estimate......................................................................................................................... 5
Finding #3: Appropriate respondent......................................................................................................... 5
Finding #4: Legal Counsel and Bookkeepers ............................................................................................. 6
Finding #5: Electronic Reporting ............................................................................................................... 6
Specific Comments and Recommendations ................................................................................................. 7
Finding #6: Dependent units (Item 2) ....................................................................................................... 7
Finding #7: Mailing Address (Item 3) ........................................................................................................ 7
Finding #8: Physical Address (Item 4) ....................................................................................................... 7
Finding #9: Fiscal Year (Item 6) ................................................................................................................. 8
Finding #10: Year Formed (Item 7) ........................................................................................................... 8
Finding #11: Authorizing Legislation (Item 8) ........................................................................................... 8
Finding #12: Debt (Items 9-12) ................................................................................................................. 9
Long-Term and Short-Term Debt .......................................................................................................... 9
Other Debt ............................................................................................................................................ 9
Voter Approval .................................................................................................................................... 10
Finding #13: Licenses (Item 13)............................................................................................................... 10
Finding #14: Taxes (Item 14) ................................................................................................................... 11
Finding #15: Retirement/Pension Plans (Items 15-23) ........................................................................... 12
Finding # 16: Post-employment Benefits (Items 24-26) ......................................................................... 14
Finding #17: Government Activity (Items 27-48).................................................................................... 15
Finding #18: Public Services (Items 49-54) ............................................................................................. 19
Finding # 19: Library Services (Item 55) .................................................................................................. 20
Finding #20: Judicial and Legal Activities (Items 56-58) ......................................................................... 21
Finding #21: Finance Questions (Items 59-62) ....................................................................................... 21
Other Recommendations ........................................................................................................................ 22
About the Response Improvement Research Staff (RIRS) .......................................................................... 23
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Appendix A: Cognitive Research Methodology .......................................................................................... 24
Appendix B: Cognitive Interview Protocol .................................................................................................. 25
General Probes.................................................................................................................................... 25
8: authorizing legislation ..................................................................................................................... 25
9-11: debt ............................................................................................................................................ 25
13: license/permit fees ....................................................................................................................... 25
14: taxes .............................................................................................................................................. 25
15-26: retirement plans ...................................................................................................................... 25
34-40: utilities, water, sewer .............................................................................................................. 26
37-38: housing/redevelopment/community development................................................................ 26
39-40: natural resources, open space/land preservation................................................................... 26
49-50: EMS/fire ................................................................................................................................... 26
53: welfare services ............................................................................................................................ 26
56-57: correctional facilities ............................................................................................................... 26
58-61: revenue, expenditure, payroll, debt ........................................................................................ 26
Wrap Up .............................................................................................................................................. 27
Appendix C: Questionnaire Used During Round 2 Testing ......................................................................... 28

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Research Objectives
•
•

Respondents’ ability to provide the requested data
Respondents’ understanding of the wording and terminology used on the questionnaire, and
the form layout

Research Methodology
During the week of December 6, 2010, we conducted 18 interviews in the metropolitan Houston and
Cleveland areas. These interviews were with the following types of governments:
Type of Government

Houston

Cleveland

Total

Counties

1

2

3

Cities/Towns

4

5

9

Special Districts

4

2

6

Total

9

9

18

We conducted interviews using concurrent and retrospective think-aloud techniques, with follow-up
probes. A further discussion of cognitive interview methodology can be found in Appendix A. Appendix
B contains a copy of the protocol that was used during the interviews. A copy of the questionnaire that
was used during testing can be found in Appendix C.
This document presents the highlights of the testing, and makes draft recommendations for changing
the questionnaire for Round 2.

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General Comments and Recommendations
Finding #1: “Your government”
An instruction about the meaning of “your government” was placed within the General Instructions for
this round of testing. Although most of the respondents did not have any issues with the phrase “your
government” in the questions, a couple respondents did wonder what it meant. The definition should
be moved.
Recommendation: Move the instruction “By ‘your government’ we mean the unit of
government listed in the mailing address above.” so that it follows the first question (Has your
government ceased to exist?). Put the instruction in italics.
Resolution: The recommendation was accepted.

Finding #2: Time estimate
Most respondents thought this form would not take a long time to complete. Estimates ranged from 10
minutes to one hour, generally. The longer time estimates came from respondents who would have to
consult with other knowledgeable staff about some of the questions, or look up numbers for the finance
questions. For example, a number of respondents said they would need to consult a financial director or
auditor to verify the revenue, expenditures, payroll, and debt sections. One Ohio respondent said that
he would probably send the form out to the Regional Planning Committee for the county, because they
are the people who liaise with the Census Bureau during the Decennial Census. The committee would
then contact the relevant knowledgeable staff. Sending it to this committee might add a day or two to
the response process.
Recommendation: None.

Finding #3: Appropriate respondent
Respondents in Texas had the following job titles:
City administrator
• City secretary/treasurer
• Senior Director, Finance
• Commissioner’s Court Coordinator
• Special Projects Manager (Controller’s Office)
• Director of Financial Services and Planning
• Director of Office of Budget Management
• Office manager
• Tax assessor/collector
• Paralegal
• Bookkeeper
Respondents in Ohio had the following job titles:
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•
•
•
•
•
•
•
•
•
•

Mayoral Chief of Staff
Director of Communications
Village clerk/treasurer
Township Administrator
Executive Assistant to the Mayor
Financial Director (Mayor’s Office)
Finance Manager (Airport Authority)
Executive Administrative Officer for Commissioners
Executive Director (Library District)
County Administrator

For the most part, respondents we met with thought they would be completing the GUS, and that it
would get routed to them directly. The respondents who held more of an administrative position (e.g.,
Executive Assistants), still felt that they would coordinate the distribution and collection of the form
from the relevant people who would be providing that information.
Recommendation: None.

Finding #4: Legal Counsel and Bookkeepers
In Texas, we met with four special districts. However, in this state, it is common for some special
districts to contract out their financial management and legal services. Two special districts had no
employees, therefore, we met with the one district’s bookkeeper and the other district’s paralegal. The
bookkeeping firm included approximately 300 special districts as clients. The paralegal is assigned to
work with 24 special districts, though the firm had many others types of clients, as well. For special
districts without their own employees, it is not entirely clear who the respondent should be. Both the
legal and bookkeeping firms thought they would be appropriate.
Recommendation: None.

Finding #5: Electronic Reporting
Respondents generally said they would be interested in reporting electronically for the GUS. Some
respondents mentioned that the following features would be especially useful:
•
•

Ability to save answers before submitting them, to allow for review by a superior
Ability to scan/attach/upload additional documents (e.g., a two-page document that outlines
the fees the government collects).
Recommendation: Include these features when developing the electronic reporting system, and
emphasize them when encouraging electronic response.
Resolution: The recommendation was accepted, with the knowledge that these features may or
may not be feasible.

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Specific Comments and Recommendations
Finding #6: Dependent units (Item 2)
Most respondents answered this question correctly. Only one respondent answered it incorrectly.
Although the village about which she was reporting adopted its own budget and levied taxes, this
respondent answered “no,” indicating that the government was “County Dependent.” Because the
village relied on the county to collect property taxes, a major source of the village government’s
revenue, she felt that her village was not entirely independent. Although she read the definition for
determining dependency, she still felt that her government was dependent upon the county.
There also was some confusion about the concept of dependency, especially in cases where a
government met three of the conditions in the definition (adopts its own budget, levies taxes, and sets
rates/charges), but not the fourth condition (issues bonded debt without approval by another
government). A respondent at one Texas city said that the definition “confused and explained
everything.” Ultimately, that respondent answered “no” (correct), but noted that the state sets
constraints on what his government can do. Other respondents in Ohio shared a similar
conceptualization. A respondent at a Texas special district said their government was dependent, even
though they have their own budget, tax levies, and rates for service (this special district has no debt, so
that condition did not apply). Another Texas special district initially said no (but did not check the box),
moved on, came back to the question, and decided to write “bonded debt requires Attorney General
approval” without checking either yes or no.
Recommendation: Clarify the definition of “dependent government.” One possibility:
“For example, your government is unable to carry out critical governmental tasks, such as adopt
a budget or set rates, without the approval of another government.”
Resolution: GOVS staff will check with Christopher Pece regarding the recommendation.

Finding #7: Mailing Address (Item 3)
Some of the addresses currently on file point to the homes of elected officials, or to generic mailboxes
that the unit will soon be dropping. Be advised that significant time and/or effort may be required in
order to bring the master address file up to date.
It is also worth noting that some of the addresses on file for these government units were not the best
address to which to send the questionnaire. For one special district in Ohio, the name of the street was
incorrectly spelled. For one of the counties in Ohio, the form would not be addressed to the most likely
respondent.
Recommendation: None.

Finding #8: Physical Address (Item 4)
Generally, this question performed well, although two special districts in the Houston area had issues.
In both cases, we were meeting with consultants associated with the special district. In one of these
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cases, despite the fact that the special district had a physical address (not all of them do), the
respondent provided the address of the legal firm where she works because they handle the business
for the district. In the other case, the special district did not have a physical address of its own – it could
be any number of addresses within the 500 acres covered by the special district. It was unclear how the
respondent would answer this question.
Recommendation: Be advised that this question may yield inconsistent data, especially for
special districts.

Finding #9: Fiscal Year (Item 6)
Respondents had little trouble reporting their fiscal year. Some respondents may need to look up this
information, especially if they are a consultants, rather than employees (as in the case of some special
districts). However, these respondents said it would not be difficult to find the information. One
respondent mistakenly wrote the date his fiscal year starts (10/01), but went back to correct it.
Recommendation: None.

Finding #10: Year Formed (Item 7)
If respondents did not know the year off the top of their heads” they generally had an easy time finding
it (one respondent looked for a set of commemorative golf balls that had the founding date on them).
Recommendation: None.

Finding #11: Authorizing Legislation (Item 8)
None of the respondents in Texas were able to answer this question during the interview. Two city
respondents wrote in their city type (“General Law Type A”), another would write “home rule,” while
others said they would reference creation documents or the Texas Almanac (published annually by the
state). One special district respondent thought the question was asking which state agency oversees
their actions, so she wrote “Texas Commission on Environmental Quality (TCEQ).”
All of the respondents in Ohio stopped to ask for clarification. They were initially unable to answer the
question. After thinking about the question, respondents assumed (by default) that this question
intended to capture the document that lays out the rules of governing power. With the exception of one
person, these respondents thought this question was referring to the Ohio Revised Code (ORC). The ORC
is the sum of all the legislation the Governor has approved within the state. It is separate from the State
Constitution. It provides general rules of operation and scope of power for government entities within
the state.
The two special districts (an airport authority and a library district) also reported the ORC in this
question. The ORC does provide for the creation of an airport authority. However, there does not seem
to be a particular section of the code that calls for library districts or other types of special districts.
Finally, the only respondent who did not settle on the ORC (by default) for his answer was a county
administrator. He initially thought the ORC would be the best answer, but looked up information about
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county governments because he was unsure. He ultimately changed his answer to “the Ohio State
Constitution,” because County governments pre-date statehood in Ohio. Accordingly, the State
Constitution provides for their existence.
Recommendation: Be advised that this question may yield inconsistent data at best, and
unusable data at worst. This question is also quite burdensome for respondents because they
are not sure of what information to provide. Respondents may need to contact the survey staff
for clarification, increasing the customer service burden. Consider deleting this question, or
rephrasing it to limit its scope.
Resolution: GOVS staff will inform Steve Owens of these findings and request information about
the data that was received on the old Directory Survey. Depending on the outcome of that
discussion, the question may be modified or deleted.

Finding #12: Debt (Items 9-12)
Long-Term and Short-Term Debt
Generally, these questions performed as expected. Respondents correctly interpreted the meaning and
intent of the question, and answered correctly. A few respondents offered suggestions for other types
of long-term debt to include: commercial loans (though these loans might be included with mortgages),
certificates of obligation (i.e., councilmanic bonds). A few other respondents suggested adding the
following to the list of short-term debt types: commercial paper, short-term bank loans.
The term “tax-anticipation notes” was not a familiar term to any of the Ohio respondents. However, the
term did not keep them from answering the question correctly.
It is worth noting that respondents in Ohio tended to think of a different time period for short term
debt. They tended to describe short-term debt “between 1-5 years.” Although these respondents
answered the questions correctly, there is some potential for respondents to commit response errors if
they do not read the question carefully enough the note the time frame.
Other Debt
Respondents in the Texas mentioned other types of debt their governments were authorized to issue.
They included the following: capital leases, interest-free loans with other governments (e.g., counties,
state), revenue notes, and credit agreements. One respondent thought for a bit prior to answering. He
was considering whether loans were included. For him, debt was the same as an instrument, so loans
were excluded. It is unclear whether or not this is a response error.
A respondent in Ohio reported debt her city had taken on in a prior administration to pay for health care
costs of some employees. Through some sort of lawsuit, the city was required to pay for these
healthcare costs. The respondent didn’t think this kind of debt fit into Q9.

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Voter Approval
This question was problematic for respondents in both Texas and Ohio. For one city in Ohio and one city
in Texas, certain types of debt require voter approval, while other types of debt do not require voter
approval. For the city in Texas, the respondent answered both “yes” and “no.” Voter approval is
necessary for tax revenue bonds, but not for certificates of obligation. The city in Ohio reported a similar
situation. The respondent indicated that they would have to have voter approval to issue bonds to pay
for the building of a brand new community center, but not for improvements to the city hall building.
This respondent answered “no” because voter approval was not required in all instances of debt issue.
She interpreted this question to be referring to absolute voter approval. Another city in Ohio reported
that voter approval may be required for incurring debt that exceeds a certain dollar amount.
Recommendation: Clarify the intent of the voter-approval question. Modify the question
accordingly.
Resolution: GOVS staff will check with Christopher Pece regarding the intent of the voterapproval question. Any changes to the question will be based on the outcome of that
discussion.

Finding #13: Licenses (Item 13)
While respondents were not always sure if they had the authority to impose a given license of permit
fee (especially if they had never done so in the past), they mostly indicated that they would check with
the appropriate staff to verify the answers.
Most of the respondents in Ohio may have answered this question incorrectly. Ohio law allows cities,
counties, and townships (although it is unclear if it is all types of townships) to include a “piggy back fee”
of five dollars to the state motor vehicle license fees. Only one city and one county answered “yes” to
this question because they actually do collect that extra fee. However, because this extra fee is
something that any city or county could collect, the other cities, townships, and county we interviewed
also should have answered “yes” to this question. This pervasive response error may be due to the fact
that some respondents are not aware of this extra tax or may not remember that they have the ability
to impose it, when they have not done so in the past.
In Texas, one respondent may have incorrectly reported a beverage tax. This respondent answered
“yes” to “Alcoholic beverages licenses,” but went on to describe a “mixed beverage tax.” Another
respondent in Texas reported that the city assessed a fee for obtaining certified copies of birth
certificates. Clearly this fee is not related to either licensing or permits, but the respondent still included
this fee. It was unclear if this was a correct response.
There was still some confusion about what should or should not be included in “amusement licenses.” In
Ohio, respondents were uncertain if that category included carnivals, parades, block parties, or other
public gatherings.
Respondents in both Texas and Ohio pointed out that they offer business licenses, but not occupational
licenses. The wording of the category, “Occupational and business license,” implies that the
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government does both. For one respondent in Ohio, this prompted her to answer the question
incorrectly (she answered “no”), because the city only issued business licenses. Additionally, one
respondent answered this question incorrectly because he failed to notice the example of “inspection
fees” at the end of the list. The other examples were irrelevant, so he stopped reading them. The county
he works for does do building inspections but he didn’t notice he should report that activity here. One
other respondent may also have committed the same error. She answered “no” to this question, but
based on how she described other permits, she implied that there were also inspections of businesses.
Because “Other licenses or permit fees” allows only a small space to specify the different fees, some
respondents indicated that they would probably submit a fee schedule with their questionnaire that
outlines all of the various fees they charge.
Finally it is worth noting that respondents in Ohio tended not to notice to “Specify” space in the
question, leaving it blank. We believe these omissions were a function of the form design, in which the
“specify” line is part of the dashed line connecting to the response options. With proper form design, we
don’t think these omissions will be a problem.
In Texas, there was some confusion about the meaning of “public utilities licenses.” Some respondents
equated this term with franchise fees.
Recommendations:
•
•
•
•

Consider adding additional examples of “amusement licenses.”
Change the wording of the “Occupational and business license” to “Occupational or business
licenses.”
Move the most common examples included in Q13G and H (such as “inspection fees”) to the
beginning of the list, as respondents will be more likely to notice these types of fees.
Consider specifying whether franchise fees should be included with “public utilities
licenses.”

Resolutions:
•
•
•
•
•

Additional examples will be added to “amusement licenses.”
“Occupational and business license” will be changed to “Occupational or business licenses.”
“Inspection and examination fees” will be moved so that it is the first example in Line G.
“Building permits” will be moved so that it is the first example in Line H.
GOVS staff will research whether franchise fees should be included with public utilities
licenses.

Finding #14: Taxes (Item 14)
Overall, respondents in both Texas and Ohio did not have many problems with this question. Only one
respondent, a County Administrator in Ohio, incorrectly interpreted this question. Accordingly, he
answered some of the items incorrectly. He interpreted the question to be asking about the authority
to impose the taxes or tax increases without voter approval. This interpretation prompted him to
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incorrectly respond “no” to the authority to levy property taxes. While the county does enforce
property taxes, it cannot increase property taxes without voter approval (and creating a levy on the
ballot). He seemed to be confusing the incurring of certain kinds of debts (as in Q12) with the ability to
collect property taxes.
Some respondents in Ohio and Texas were unfamiliar with pari-mutuels. Most of the respondents in
Ohio were unfamiliar with a severance tax. These respondents tended to answer these two questions
based on the fact that they would know what those taxes were if their governments levied them.
Respondents tended to report hotel taxes in the “Other taxes” category. It was not clear whether this
tax belongs in the “Amusements sales tax” category. One Ohio respondent was also unclear if hotel
taxes should be counted. While the city does receive revenue from the hotel tax, it was not something
they specifically could levy. It was a state decision to implement a hotel tax and cities or counties get a
“kick back” from those taxes.
Recommendations:
•
•

Consider specifying where respondents should report their hotel/motel taxes.
Add definitions or examples of pari-mutuels and severance taxes.

Resolutions:
•
•

GOVS staff will research where respondents should report their hotel/motel taxes, and add
it to the appropriate line.
Definitions of pari-mutuels and severance taxes will be added.

Finding #15: Retirement/Pension Plans (Items 15-23)
This series of questions was extremely problematic for respondents. While the Texas respondents and
the Ohio respondents had some difficulties that were unique to their particular state, there were two
common issues across all of the respondents.
First, a number of respondents were unable to differentiate between “defined benefit pension plans,”
“defined contribution plans,” and “hybrid pension plans.” This confusion persisted even after
respondents read the parenthetical definitions after the question. The definitions were not adequate to
alleviate this confusion.
The respondents in Texas mentioned two retirement systems, the Texas Municipal Retirement System
(TMRS) and the Texas County and District Retirement System (TCDRS). Despite having the same
retirement system, respondents characterized it differently. For example, some respondents
characterized the TMRS as a defined benefit plan because the amount of money the employees and the
agency contribute is a defined percentage of the employees’ salaries. Another respondent described this
plan as a “hybrid pension plan” because both the employees contribute a certain percentage and the
city doubles the amount of the employees’ contributions.
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In Ohio, there appears to be one retirement system for these types of governments: Ohio Public
Employee Retirement System (OPERS). Respondents tended to describe this system differently. Some
respondents referred to this as a “defined benefit plan,” while other respondents referred to it as a
“defined contribution plan.” Like the respondents in Texas, these respondents were thinking about the
plans in terms of how much employees and the agency contribute. Two respondents in Ohio thought
that defined benefit and defined contribution plans were the same thing.
Second, compounding the confusion about the difference between the three different types of plans
was detailed knowledge of the retirement system. In Texas, there was some confusion about who
controlled the two retirement systems. While most respondents thought TMRS was not a state plan
(indicating it was within the state, but not of the state), one city government thought it was a state-run
system.
In Ohio, even when respondents were clear on the difference between the different types of retirement
plans and who operated the system, they were not aware of the exact structure of OPERS. Accordingly,
only one respondent, who was from a city government, correctly answered this series of questions.
OPERS, a state-run retirement system, has a defined benefit option, a deferred compensation option,
and a hybrid option. This respondent, a finance director for the city, called the human resources director
to verify a “yes” response to Q22, but he was reasonably confident that it was part of OPERS.
Overwhelmingly, respondents in Ohio reported that employees participated in either defined benefit or
deferred compensation or both.
A number of participants in Ohio tended to pause at Q15 because they noticed the word “administer” in
the question. While these respondents knew the plans were state-run, their government did play an
administrative role in making sure that the employees were enrolled and the deductions were
processed. It wasn’t until respondents read ahead to Q16 that they realized how they should answer
Q15. They again made the same comments when answering Q18 and Q21. Respondents in Texas also
had difficulty with the word “administer.”
Finally, based on feedback from the respondents, we think that the reference to “457b” in Q18 should
just be a “457” plan.
Recommendations:
•
•

•
•

Change “457b” to “457” in the examples for Q18.
Consider revising the definitions for the different types of plans to be more transparent to
respondents. For example, create definitions that explain what the employees receive and
who “manages” the investments.
Eliminate the use of “administer” in Q15, Q18, and Q21.
To reduce response errors that arise from respondents misinterpreting “operate,
administer, or sponsor,” we recommend changing the structure of this question series. As
an example of the restructuring, we include the defined benefit question:
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Do any employees of your government participate in any defined benefit pension plans
where … (insert modified definition of the plan description)?
Yes
No
(If yes) Who provides that plan?
Your government
The state
Some other local government (e.g., city, county, etc.)
Resolutions:
•
•

The current question series addressing retirement plans will be deleted.
The following new questions will be added:
Do any of your government’s employees participate in any retirement or pension plans?
Yes
No – Skip to [insert item number]
(If yes) List the names of the retirement or pension plans that employees have the
option of participating in. (An undelineated answer space will be provided.)

Finding # 16: Post-employment Benefits (Items 24-26)
In general, most respondents did not have any problems with this question. One respondent in Ohio
answered this question incorrectly because she thought “post-employment benefits” referred to
benefits for people who lose their jobs. She mentioned COBRA. She did not think that “postemployment benefits” referred to retiree benefits. One respondent in Texas also mentioned COBRA,
and answered yes to Q24.
There was also some confusion about how to answer Q24 if the government agency helped pay part or
all of the cost of the benefit. This confusion arose out of misinterpreting the “operate, administer, and
sponsor” part of the question. The Ohio respondent mentioned above indicated that retirees had heath
care benefits, but that the country paid for the premiums. She referred to the county being “selfinsured.” She should have reported these benefits in Q25, because they are part of the state plan.
However, she reported (incorrectly) only COBRA in Q24, answering “no” to Q25 and Q26.
Finally, the extent to which these post-employment benefits are linked to a particular government,
state, or other government retirement system will influence how respondents answer these questions.
If respondents are not sure who “runs” the system (as with the systems in Texas), those errors will carry
over into these questions.
Recommendation: Consider changing “post-employment” to “retiree.”

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Resolution: The current post-employment benefits questions will be deleted and replaced with
the following:
Do retirees of your government have the option of participating in any retiree healthcare
plans?
Yes
No – Skip to [insert item number]
(If yes) List the names of the retiree healthcare plans that retirees have the option of
participating in. (An undelineated answer space will be provided.)

Finding #17: Government Activity (Items 27-48)
In Texas, we interviewed three utility/water/sewer districts and one port authority. In Ohio, we
interviewed one airport authority and one public library district. For these special districts the relevant
questions worked well. This series of questions also tended to work well for the other respondents.
However, there were a few questions that were unclear to respondents in Texas, Ohio, or both.
Our meeting with a county in Texas included three respondents. Upon encountering Q28 (transit
authority), one of the respondents said “yes,” while the other two respondents answered “no.” The
respondent who said “yes” was thinking about the toll road that the county owns, while one of the
other respondents was thinking about metro, which is one of the City of Houston’s responsibilities.
Eventually, the respondent who said “yes” changed his answer to “no.” After seeing the question about
toll roads on the next page, he suggested using the term “mobility” rather than “transit.”
A county administrator in Ohio incorrectly answered Q29. He indicated that the county operated an
airport. He was referring to the airport authority that we also interviewed on this trip. The airport has a
board on which appointees from two counties serve. Because the county appoints these members, the
respondent answered “yes” for this question. However, the airport is its own independent entity and is
not financially dependent on either county for its revenue.
It is worth noting that throughout this series of questions, respondents in Ohio tended to wonder about
the role of appointing officials to serve as directors or board members if that meant they “operated”
that activity.
In Q33 “refuse collection or disposal” was a vague term. A water control and improvement district in
Texas treats sewage, turning it into sludge, which the district then hauls away. The respondent was
unclear if hauling away the sludge constituted refuse disposal. Part of this respondent’s difficulty was
the result of not knowing there were water and sewer questions coming later on in the questionnaire.
Once this respondent saw those questions, she answered “yes” to Q33.
Other respondents also wondered about recycling programs. Some of these respondents indicated that
their governments provide special collection programs for leaves, old appliances, or old computers. It
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was unclear if they should report that information here (in at least one case, they did not provide trash
collection, so the inclusion or exclusion of these items would change their answers).
For the most part, the utility, water, and sewer questions were not problematic. However, Q39 confused
a few respondents. Some respondents thought this question was asking if the sewer and the water ran
through the same pipes, making the question seem illogical. A few respondents, who did not have both
water supply and sewer, commented that Q39 and Q40 didn’t really make any sense to answer. These
respondents answered “no” but did point out the lack of a skip pattern. This finding echoes what we saw
in Round 1 with these questions.
One respondent in Ohio answered “yes” to Q36 and Q37. She knew her county had a “water resource
center” that handled both water and sewer. Based on her description, it was difficult to tell if this center
was an actual water utility. She indicated that the water and the sewer were not separate entities (“no”
to Q39), but that the county kept separate records for both water and sewer (Q40). Her “yes” response
to Q40 seems to be a response error, as the water and sewer are housed under the same resource
center. She seemed to be answering this question based on the fact that residents receive an itemized
bill from the water resource center that separates out water fees from sewer fees.
Question 41 (housing and redevelopment projects) was problematic for two respondents. One
respondent indicated that the county did not did not construct or operate any sort of housing
redevelopment projects, prompting a “no” response. The respondents then decided that because they
“supported” some of these activities (they did not have to use their own funds) such as home ownership
promotion and down-payment assistance, they should answer “yes.”
Question 42 (community development) was problematic for a city in Ohio because they were a relatively
wealthy community that did not have “slums.” However, they do have a program in place to clean up
any “eyesores” that might be within the community. For example, they have repaired or replaced a
dilapidated fence on a resident’s property. The city rarely has to take such actions, but they do have a
program in place to do so. There was some initial confusion on how they should answer this question.
However, the respondents settled on “yes” as the correct response.
The airport authority in Ohio was unsure of how to answer question Q43 (natural resources). The airport
did some construction to their runways that involved digging up the soil and changing the elevation of
the land. This work was not done explicitly for conservation efforts and it certainly was not done to
benefit the greater community. However, these efforts did affect the soil and drainage on the airport
authority itself.
A respondent in Ohio incorrectly reported that her county did perform soil conservation activities (“yes”
to Q43). She went on to describe a soil conservation district in the county. While she knew this district
was independent of the county, she knew that the county did provide them with some funding.
However, the question asks if the government “performs activities.” She incorrectly thought this
included providing some money to this district. In her words, the question “didn’t ask if we operate the

GUS Round 2 Findings & Recommendations
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whole thing.” However, there may be other activities that her county does provide that she did not
focus on to arrive at her “yes” response.
Question 44 also prompted respondents to ask for clarification. Some of these respondents were unsure
what “open space” meant. They were also unsure if “open space” included parks in this question or in
Q45.
Question 45 (recreational and cultural facilities) was also problematic for some respondents. One city in
Ohio incorrectly answered “no” to this question because of the term “cultural facilities.” The city
provides funding for cultural activities and events, they just don’t have any designated facilities (the
respondent referenced a community center as an example. Another respondent initially answered “no”
to this question, but then finally noticed the “memorials” example. She said the county has a Veterans
Memorial. It was unclear if she should include this memorial.
This question also was highly problematic for the library district, based on a reverse order effect. The
library district offers art displays, music events, and other cultural activities. However, the respondent
answered “no” to this question because she noticed that there were questions about libraries later on in
the questionnaire. She thought she would have an opportunity to report those activities in that question
(in fact, she did not report them).
Question 48 (other activities) prompted a number of comments from respondents. They felt that this
question was vague. They also felt that the question was misplaced if the intent was to capture any
additional activities. The question test implies that respondents should only be thinking about Q27-47
(“activities not mentioned above”). However, given the position of the question, respondents may put
down activities that they will report in later questions.
A couple of respondents in Texas municipalities mentioned cemeteries that were the responsibility of
their city. They were unsure where this activity should be captured – perhaps it could be considered a
memorial, and therefore part of Q45.
Recommendations:
•
•
•
•
•
•
•
•

Consider moving Q46 (highways, streets) and Q47 (toll road) so that they appear before Q28
(transit authority).
Consider moving the landfill and refuse collection questions so that they appear after the
water and sewer questions.
Add examples of the types of refuse collection. Clarify whether recycling and the other
“special “collection programs that respondents mentioned should be included.
Change “water supply” to “water supply system” in Q39.
Consider changing “cultural facilities” to “cultural activities.”
Move Q48 to follow Q55 (libraries).
Consider adding “cemeteries” to the appropriate item.
Consider specifying where parks are to be reported.
GUS Round 2 Findings & Recommendations
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GUS Round 2 Findings & Recommendations
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Resolutions:
•
•
•
•
•
•
•
•

Q46 (highways, streets) and Q47 (toll road) will be moved so that they appear before Q28
(transit authority).
The landfill and refuse collection questions will be moved so that they appear following the
water and sewer questions.
Examples will be added to the refuse collection item. Recycling should be included, as well
as periodic special collection programs. GOVS staff will propose wording.
Q39 might be deleted. If it is kept, then “water supply” will be changed to “water supply
system.”
GOVS staff will research the possibility of changing “cultural facilities” to “cultural activities.”
GOVS staff will research whether or not moving Q48 (other activities) so that it follows Q55
(libraries) will affect data negatively.
GOVS staff will research where cemeteries should be reported.
A new question about parks will be added, which will appear before Q44 (open space).
GOVS will propose wording for the question.

Finding #18: Public Services (Items 49-54)
This series of questions presented limited problems for respondents. However, there may have been
some response errors. Respondents didn’t always know how to answer Q49 (police) or Q50/51
(fire/EMS) if their government contracted out the services. The airport authority in Ohio contracted out
their police protection services with the county sheriff, but the respondent answered “no” to this
question. In Texas, some of the small cities contracted with larger neighboring cities for fire and EMS
services, but still answered “yes,” because the service is provided, even if the city does not do it
themselves.
We also encountered a fairly unique situation in Houston. One village we met with owns 18.5% of
fire/EMS department; five neighboring villages own the remaining shares. None of the villages were big
enough to provide these services on their own, and forming an interlocal agreement was less expensive
than contracting with the City of Houston. The respondent at this village ended up leaving the fire and
EMS questions blank, because she wasn’t sure how to answer them.
Question 54 contained a problematic term for some respondents. According to these respondents, the
term “welfare services” was not the appropriate description for the examples in this question. A city and
two counties provided transportation services for the elderly in their community. However, they did not
view this to be a welfare service. Furthermore, because this example was “buried” at the end of the list,
one respondent almost missed it. They associated welfare services with the federal programs that
provide food stamps or child/family services. For the county respondents, these latter programs were
the first thing they thought of when reading this question. Both counties had both types of programs.

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Recommendations:
•
•

Consider adding instructions to include or exclude contracted services for police, fire, and
EMS.
Use a different term to describe the totality of the services respondents should report in
Q54.

Resolutions:
•
•

GOVS will propose wording to instruct respondents to either include or exclude contracted
services.
OEPI staff proposes the following change for Q54: “Does your government provide services
to the elderly, homeless, needy, veterans, children, or disabled people in the community?
(For example, transportation services, medical and cash assistance, nursing homes, foster
care, day care, veterans services, homeless shelters, food banks, welfare programs, etc.)”

Finding # 19: Library Services (Item 55)
We only interviewed one library district. However, this interview suggested that this series of questions
would present problems for library districts. The respondent indicated that she did not understand the
separation of “regional” and “community” libraries. According to this respondent, this distinction does
not exist for most library districts. While a given district may be a “regional” library district, the libraries
exist at the community level. Based on this description, it seems unlikely that this question will
distinguish the two different types of library districts.
Also, as described in Finding 17, this respondent was looking for a question where she could report the
cultural activities that the library system sponsors. She did not include them in “Other library services”
because she did not think of those activities as services. Our recommendation to place Q48 after this
question would also take advantage of an order effect that could help prompt this group of respondents
to report these cultural activities.
Finally, one respondent reported that his government did have a law library (“yes” to Q55D). Based on
how the respondent describes this library, this answer may have been a response error. The state of
Ohio requires that the county provide space for a law library (it is housed in the county office building).
Most of the library funding comes from the state, but the county does supplement some of the funding.
As this respondent described this library, it is unclear who actually has to operate and fund the library.
Recommendation: Consider adding definitions to or eliminating the distinction between
“regional” and “community” libraries.
Resolution: GOVS staff will discuss the differences between community and regional libraries
with staff in the Education and Library Statistics Branch. The question may be modified
depending on the outcome of that discussion.

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Finding #20: Judicial and Legal Activities (Items 56-58)
There was some confusion with Q56 at the types of “legal services” that respondents should report. For
example, one Ohio respondent answered “yes” to this question because the village had a solicitor that
took care of legal matters for the village, such as traffic tickets. It was unclear if these are tickets that the
village employees might incur. If the residents of the village get a ticket, it falls under the jurisdiction of
the county courts. A special district in Texas answered “yes” because they had a lawyer that would take
people to court if they did not pay their taxes. It was unclear if either of these situations should be
included in this question.
The correctional facilities questions performed well.
Recommendations: Consider revising the definition for “legal services.”
Resolution: The recommendation was not accepted. The types of legal services described in the
finding are considered to be legal services, and therefore should be included. Respondents
were answering the question correctly, and the question is performing as it was intended.

Finding #21: Finance Questions (Items 59-62)
Overall, these questions performed well. Although our respondents either were not the most
knowledgeable respondents for this series or did not know the information “off the top of their heads”,
they indicated that answering these questions was not too onerous.
It is also worth noting that a number of the governments did not separate out fringe benefits from their
payroll estimates in Q61. For some governments, they have a separate budget line-item for some of the
fringe benefits (such as health care expenses), but not for all of the potential fringe benefits. Other
governments don’t separate out any of the items they should be excluding. It won’t be possible to know
if these estimates include fringe benefits the way the question is currently structured.
Recommendation: Consider removing the fringe benefits exclusion from Q61. Add a follow-up
question to establish whether or not the figure provided in Q61 includes fringe benefits. One
possibility:
“Does the annual gross payroll figure reported in (61) include fringe benefits?”
Yes
No
(Note: The reference to item 61 should appear as it appears on the form, i.e., reverse-print
bubble number.)
Resolution: The recommendation was not accepted, in order for the GUS to be consistent with
the Employment Survey.

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Other Recommendations
Because the structure of some of the questions will change (i.e., the pension and retiree benefits
questions) to include “(If Yes)” follow-up questions, we recommend modifying Q51/Q52 (EMS) to be
consistent with this structure. The two questions would then read:
“Does your government provide emergency medical services (EMS)?
Yes
No – Skip to Q53
(If Yes) Are emergency medical services separate from fire services?
Yes
No

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About the Response Improvement Research Staff (RIRS)
The Response Improvement Research Staff (RIRS) in the Office of Economic Planning and Innovation
(OEPI) assists economic survey program areas and other governmental agencies with research
associated with the behavioral aspects of survey response and data collection. The mission of RIRS is to
improve data quality in surveys while reducing survey nonresponse and respondent burden. This
mission is achieved by:
Conducting expert reviews, cognitive pretesting, site visits and usability testing, along with postcollection evaluation methods, to assess the effectiveness and efficiency of the data collection
instruments and associated materials.
Assisting program areas with the development and use of nonresponse reduction methods and contact
strategies.
Conducting empirical research to help better understand behavioral aspects of survey response, with
the aim of identifying areas for further improvement as well as evaluating the effectiveness of
qualitative research.
For more information on how RIRS can assist your economic survey program area or agency, please visit
http://cww.census.gov/econ/oepi/RIRS/ or contact the staff chief, Diane Willimack.

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Appendix A: Cognitive Research Methodology
Cognitive research is used in survey methodology “(a) to understand the thought processes used to
answer survey items, and (b) to use this knowledge to find better ways of constructing, formulating, and
asking survey questions” (Forsyth and Lessler, 1991). 1 Cognitive interviews traditionally focus on the
four steps of Tourangeau’s (1984) cognitive response model: comprehension, retrieval, judgment, and
communication/reporting. 2 Comprehension refers to the respondent’s interpretation and
understanding of the question’s language, structure, and grammar. In order to answer the question, a
respondent must understand what information is being requested on the survey. Retrieval is the step
where relevant information is obtained, either from records or from memory. The next step, judgment,
describes the respondent’s evaluation of the completeness or relevance of the data obtained. It is here
that estimates are made based on partial or incomplete data. The last step, communication or
reporting, deals with mapping the response to the answer space provided and possibly altering the
answer.
While Tourangeau’s model is suitable for household and social surveys, the establishment survey setting
presents additional factors that must be considered. First, instead of or in addition to a reliance on
memory, establishment surveys rely heavily on records and the information contained within them.
Second, organizations tend to have distributed knowledge. Some people are experts in one type of
information, while others keep information about something else. Third, competing priorities, both for
the organization and the individual(s) completing the questionnaire, mean that the survey sometimes
does not receive the amount of attention that researchers and data collectors would like. Finally,
organizations regularly authorize only a few individuals to release data. If the data provider is not
authorized to release the data, an additional step must be added to the response process. Tourangeau’s
model was expanded by Sudman et al (2000) to account for these factors. 3

1

Forsyth, B.H. and Lessler, J.T. (1991). “Cognitive Laboratory Methods: A Taxonomy.” In Measurement Errors in Surveys, P.P.
Biemer, R.M. Groves, L.E. Lyberg, N.A. Mathiowitz, S. Sudman (eds). New York: John Wiley & Sons, Inc.

2
Tourangeau, R. (1984). “Cognitive Sciences and Survey Methods.” In Cognitive Aspects of Survey Methodology, T.B. Jabine,
M.L. Straf, J.M. Tanur, and R. Tourangeau (eds). Washington, DC: National Academy Press.

3 Sudman, S., Willimack, D.K., Nichols, E., and Mesenbourg, T.L. (2000). “Exploratory Research at the U.S. Census Bureau on the
Survey Response Process in Large Companies.” Paper prepared for presentation at the Second International Conference on
Establishment Surveys, Buffalo, NY.

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Appendix B: Cognitive Interview Protocol
This is the protocol that was used during cognitive interviews in New Jersey and the metropolitan
Atlanta area.
General Probes
What were you thinking when you were answering this question?
How did you arrive at your answer?
You reported ______. Can you tell me more about that?
8: authorizing legislation
In your own words, what do you think this question is asking?
How did you arrive at your answer?
What does the term “legal citation” mean to you?
What does the term “authorizing legislation” mean to you?
9-11: debt
In your own words, what did you think this question was asking?
How did you arrive at your answers?
9: What does the term “long-term debt” mean to you in this question?
9: What does the term “conduit debt” mean to you?
10: what does the term “tax-anticipation notes” mean to you?
11: If respondent reports “other debt,” probe that type of debt (see if it could possibly fall into another
category): You said your government has the authority to issue _____ type of debt. Can you tell me
more about that kind of debt?
If “No” to 9-11: Does your government have the authority to issue debt?
13: license/permit fees
If the respondent appears to have difficulty with any of the terms, probe.
If the respondent answers “No” to all items: Does your government have the authority to impose license
and permit fees?
14: taxes
In your own words, what did you think this question was asking?
How did you arrive at your answers?
What does the term “taxes” mean to you?
If the respondent reports some “other type of tax, probe.
If the respondent doesn’t understand other terms, probe.
If the respondent answers “No” to all items: Does your government have the authority to levy taxes?
15-26: retirement plans
Note: Ask these probes after R completes #26.
15-17: What does “defined benefit pension plan” mean to you?
18-20: What does “defined contribution pension plan mean to you?
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21-23: What does “hybrid pension plan” mean to you?
24-26: What does “post-employment benefit plan” mean to you?
How did you go about answering questions 15-26?
Can you tell me in your own words what #15 (18, 21) is asking? How does that question differ from #16
and #17 (#19/20, #22/23)?
What types of retirement or pension plans do you offer your employees?
How easy or difficult was it to decide how to report those plans with these questions?
34-40: utilities, water, sewer
How do you typically refer to your utilities? Would you say that your government owns them, operates
them, or something else?
How do you typically refer to your water and sewer functions? Are they systems? Is there some other
term that you use for them?
36: In your own words, what is this question asking you?
38: How do you typically refer to your sewers? Do you own them, operate them, or something else?
39: In your own words, what is this question asking you?
(Probe on apparent answer inconsistencies within this series.)
37-38: housing/redevelopment/community development
In your own words, what did you think these questions are asking?
How did you arrive at your answers?
Probe these activities. Find out if the government contracts out the services.
39-40: natural resources, open space/land preservation
In your own words, what did you think this question was asking?
How did you arrive at your answer?
Probe these activities. Find out if the government contracts out the services.
Probe any of the terms that respondents might not understand.
49-50: EMS/fire
If yes to both, find out if funding sources are separated.
53: welfare services
• What types of activities do you typically consider to be “welfare services”?
• How did you arrive at your answer?
56-57: correctional facilities
• How did you arrive at your answers to these questions?
• In your own words, what is #57 asking?
58-61: revenue, expenditure, payroll, debt
• How did you go about answering this question?
• Would you reference any reports? If so, which ones? Would you be able to use a number
straight from those reports, or would you need to manipulate it in some way?
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•

60: Does your government typically include or exclude fringe benefits from its payroll figures?

Wrap Up
• Any questions particularly easy to answer? Particularly difficult?
• Approximately how long do you think it would take to complete this survey, including the time
spent to consult with others, run/pull reports, look at records, etc.?
• Who in your government would be the best person to complete this form?

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Appendix C: Questionnaire Used During Round 2 Testing
The following pages contain the questionnaire that we used during the cognitive interviews in Ohio and
Texas.

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2011 GOVERNMENT UNITS SURVEY
Census of Governments
Draft (12/03/2010)
Mailing and Contact Information:
Due Date: March 4, 2011.
RETURN VIA MAIL TO:
U. S. Census Bureau
th
1201 East 10 Street
Jeffersonville, IN 47132-0001

Introduction and Survey Purpose:
This survey collects descriptive information on the basic characteristics of local governments in preparation for the 2012
Census of Governments. Data from this survey will also be used to produce the official count of local government units in
the United States and to update and verify the mailing addresses of government units.
General Instructions
• Use a blue or black ink pen.
• Mark the box with an X next to the appropriate response to each question.
• By “your government” we mean the unit of government listed in the mailing address above.

1. Has your government ceased to exist?
 Yes – Effective Date: Month (MM) _______ Day (DD) _______ Year (YYYY) ________
 No
2. Is your government a fiscally dependent unit on another government, unit, agency, office, etc.? (For example, your
government is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval by
another government.)
 Yes -  County Dependent  City Dependent
 Township Dependent Other – Specify:___________
 No
3. Is the mailing address listed above correct?
 Yes
 No
4. Is your government physical location the same as the location shown in the mailing address? (P.O. Box and rural route
addresses are not physical locations).
 Yes
 No - Enter physical location: ____________________________________
5. Does your government have an Internet website that contains information about your government and its activities?
 Yes - Enter the web address (e.g., www.mylocalgov.state.us)_______________________________
 No
6. On what date does your government’s fiscal year end?
Month (MM) ________

Day (DD) ___________

7. What year was your government was first incorporated or formed? Year____________

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8. What is the legal citation of your state authorizing legislation under which your government was formed?
____________________________________________________________________________________
9. Is your government authorized to issue long-term debt with an original term of more than one year?
(For example, bonds, mortgages, revenue bonds, special assessment bonds, general obligation bonds,
industrial development revenue bonds, conduit debt, etc.)….………….…………………………………………Yes  No
10. Is your government authorized to issue short-term debt with an original term of less than one year?
(For example, tax-anticipation notes, bond-anticipation notes, interest-bearing warrants, etc.)…………….Yes  No
11. Is your government authorized to issue any other debt not specified above?
 Yes – Specify _____________________________
 No
12. Does your government require voter approval to issue debt? ...................................................................... Yes  No
13. Does your government have the authority to impose any of the following types of license or permit fees?
(Mark “Yes” or “No” for each item)
A. Alcoholic beverages license…………………………………………………………………………………..Yes  No
B. Amusement license (For example, race tracks, theaters, athletic events, etc.)..……………………….Yes  No
C. Hunting and fishing license…………………………………………………………………………………....Yes  No
D. Motor vehicles license………………………………………………………………………………………….Yes  No
E. Motor vehicle operators license……………………………………………………………………………….Yes  No
F. Public utilities license…………………………………………………………………………………………..Yes  No
G. Occupation and businesses license (For example, barber, chain store, examination and
inspection fees, etc.)………………………………………………………………………………………….. Yes  No
H. Other licenses or permit fees (For example, marriage license, building
permits, etc.) – Specify __________________________________________.................................. Yes  No

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14. Does your government have the authority to levy any of the following types of taxes?
(Mark “Yes” or “No” for each item)
A. Property tax…. …………………………………………………………………………………………………….Yes  No
B. General sales and gross receipts tax……………………………………………........................................Yes  No
C. Alcoholic beverages sales tax …………………………………………………………………………………..Yes  No
D. Amusements sales tax……………………………………………………………………………………………Yes  No
E. Motor fuels sales tax……………………………………………………………………………………………...Yes  No
F. Insurance premiums sales tax…………………………………………………………………………………..Yes  No
G. Pari-mutuels sales tax……………………………………………………………………………………………Yes  No
H. Public utilities sales tax…………………………………………………………………………………………..Yes  No
I.

Tobacco products sales tax……………………………………………………………………………………...Yes  No

J. Individual income tax….………………………………………………………………………….....................Yes  No
K. Corporation net income tax….…………………………………………………………………………………..Yes  No
L. Death and gift tax…….…………………………………………………………………………………………...Yes  No
M. Documentary and stock transfer tax……………………………………………………………………………Yes  No
N. Severance tax……………………………………………………………………………………………………..Yes  No
O. Other tax – Specify____________________________________………………………………………….Yes  No

15. Does your government operate, administer, or sponsor any defined benefit pension plans? (A defined
benefit pension plan is one where the benefit is determined by a set formula, such as a flat amount
per year of service, a percentage of salary, or a percentage of salary times years of service.) ………………Yes  No
16. Do the employees of your government participate in any defined benefit pension plans provided by the
state government? …………………………………………………………………………………...........................Yes  No
17. Do the employees of your government participate in any defined benefit pension plans provided by
another local government? ………………………………………………………………………………………......Yes  No
18. Does your government operate, administer, or sponsor any defined contribution pension plans? (A defined
contribution pension plan is one where the benefit is determined by investment returns in an individual
account. Examples include profit sharing plans, money purchase (e.g. 457b, 403b, 401k), and
stock bonus plans.)………………………………………………………………………………………………………Yes  No
19. Do the employees of your government participate in any defined contribution pension plans provided by
the state government? …………………………………………………………………………………....................Yes  No
20. Do the employees of your government participate in any defined contribution pension plans provided by
another local government? ………………………………………………………………………………………......Yes  No

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21. Does your government operate, administer, or sponsor any hybrid pension plans? (A hybrid pension plan
is one that combines the features of a defined benefit and defined contribution plan.)…...……………………Yes  No
22. Do the employees of your government participate in any hybrid pension plans provided by the
state government? ………………………………………………………………………………….........................Yes  No
23. Do the employees of your government participate in any hybrid pension plans provided by
another local government? ………………………………………………………………………………………......Yes  No
24. Does your government operate, administer, or sponsor any post-employment benefit plans?
(For example, post-employment healthcare, post-employment long-term care, and
post-employment disability benefits)………………………………………………………………………………….Yes  No
25. Do the employees of your government participate in any post-employment benefit plans provided by the
state government?…………………………………………………………………………………………………......Yes  No
26. Do the employees of your government participate in the post-employment benefit plan(s) provided by
another local government? …………………………………………………………………………………………..Yes  No
27. Does your government operate a liquor store? ……………………………………………………………………Yes  No
28. Does your government operate a transit authority? ………………………………………………………………Yes  No
29. Does your government operate an airport? ................................................................ ……………………….Yes  No
30. Does your government operate a sea or in-land port? ……………………………………………………………Yes  No
31. Does your government operate a hospital? ..................................................................................................Yes  No
32. Does your government operate a landfill? …………………………………………………………………………..Yes  No
33. Does your government provide refuse collection or disposal? …………………………………………………...Yes  No
34. Does your government own a gas utility? ………………………………………………....................................Yes  No
35. Does your government own an electric utility?......................…………………………………………………….Yes  No
36. Does your government supply water within its jurisdiction?……………………………………………………....Yes  No
37. Does your government own a water utility? ……………………………………………………………….............Yes  No
38. Does your government operate a sewer system? ………………………………………………………………....Yes  No
39. Is the sewer system separate from the water supply? …………………………………………………….……...Yes  No
40. Does your government keep separate records for the sewer system and the water supply?………………..Yes  No

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41. Does your government construct, operate, or support housing and redevelopment projects? (For example,
“Section 8” assistance, housing and mortgage finance agencies, promotion of homeownership, and
assistance for repair and renovation of existing homes, etc.)………………………………………………………Yes  No
42. Does your government perform activities related to community development? (For example,
use of community development block grants, renewal of urban areas, clearing of slums, redevelopment of
rural areas, etc.)…………………………………………………………………………………………………………Yes  No
43. Does your government perform activities that affect natural resources? (For example, irrigation, drainage,
flood control, soil conservation, land reclamation, fisheries, forestry, etc.)……………………………………...Yes  No
44. Does your government perform activities related to open space or land preservation?………………………Yes  No
45. Does your government provide or financially support recreational and cultural facilities? (For example,
galleries, zoos, botanical gardens, memorials, community music, etc.) …..………......................................Yes  No
46. Is your government responsible for highways, streets, roads, alleys, bridges, tunnel, ferry boats, or
related structures?.......................................................................................................................................Yes

 No

47. Does your government operate a toll road? .................................................................................................Yes  No
48. Does your government provide any other activities not mentioned above?
Yes – Specify _____________________________________________________________________
 No
49. Does your government provide police protection service? .............................................................................Yes  No
50. Does your government provide fire protection services? ................................................................................Yes  No
51. Does your government provide emergency medical services (EMS)?
Yes
 No – Skip to 53.
52. Are emergency medical services separate from the fire services? ………………………………………………Yes  No
53. Does your government provide regulation and inspection services? (For example, buildings and construction
regulation, licensing and regulation of financial institutions and the examination of professional
occupations)……………………………………………………………………………………………………………..Yes  No
54. Does your government provide welfare services? (For example, maintenance of nursing homes or other
institutions for the benefit of veterans or needy persons, child services, handicapped transportation or
services to the homeless, etc.).......................................................................................................................Yes  No
55. Does your government provide any of the following types of library services?
A. Public regional libraries……………………………………………………………………………………Yes  No
B. Public community libraries…………………………………………………………………………………Yes  No
C. Academic libraries…………………………………………………………………………………………..Yes  No
D. Law libraries…………………………………………………………………………………………………Yes  No
E. Other library services – Specify______________________________…………………………………Yes  No
56. Does your government perform judicial or legal activities that relate to courts, legal services, or

GUS Round 2 Findings & Recommendations
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legal counseling? (For example, criminal and civil court expenditures, court related activities,
legal departments, attorneys or child support enforcement.) ……………………………………………………..Yes  No
57. Does your government operate any of the following types of correctional facilities?
A. Prison………………………………………………………………………………………………………….Yes  No
B. Jail……………………………………………………………………………………………………………..Yes  No
C. Juvenile correctional facility…………………………………………………………………………………Yes  No
D. Other correctional facility- Specify_________________________.....................................................Yes  No
58. Does your government use any privately-owned correctional facilities? (For example, detention centers,
jails, other correctional facilities, etc.).……………….………………………………………………………………Yes  No
59. How much revenue did your government receive in the last completed fiscal year? (If none, enter $0. Estimates are
acceptable. Include all taxes, charges, state or Federal grants, etc. Consolidate amounts covering all funds and
accounts of your government, net of any duplicative transfers between funds, amounts of expenditure from bond funds,
construction accounts, and other capital funds. Exclude borrowings.)
$_________________________
60. How much did your government expend in the last completed fiscal year? (If none, enter $0. Estimates are
acceptable. Include salaries, wages, capital outlay, interest on debt, current operations, payments to other
governments, etc.)
$_________________________
61. What was your government’s annual gross payroll (before deductions) in the last completed fiscal year?
(If none, enter $0. Estimates are acceptable. Include salaries, wages, fees, commissions, overtime, premium, night
differential pay, bonuses, incentive payments, amounts withheld for taxes, employee contributions to retirement
systems, etc. Exclude fringe benefits, lump-sum payments, and the value of living quarters and subsistence
allowances furnished for employees.)
$_________________________
62. How much outstanding debt did your government have at the end of the last completed fiscal year? (If none, enter $0.
Estimates are acceptable. Include bonds, mortgages, revenue bonds, special assessment bonds, general obligation
bonds, industrial development revenue bonds, conduit debt, tax-anticipation notes, bond-anticipation notes, interestbearing warrants, etc.)
$_________________________

I. REMARKS (Please use this space for any explanations that may be important to understanding any of your responses)
_________________________________________________________________________________________________
_________________________________________________________________________________________________
_________________________________________________________________________

________________________________________________________________________________________________
Name of person to contact regarding this report
Title
Telephone
Fax
Internet e-mail address

THANK YOU FOR COMPLETING THE 2011 GOVERNMENT UNITS SURVEY

GUS Round 2 Findings & Recommendations
Page 34 of 34