It's a bit disingenuous to claim the the Children's Levy is model of bureaucratic thrift. First, the tax is easy to collect (it's included in property taxes). Second, someone else collects the tax (Multnomah County) and hands the money over to the city. So, in some sense, collection costs are near zero.
Then, look at what the Children's Levy does ... It's main job is to cut checks. How hard is that?
Sure the levy folks have the costs of the so-called audits. Take a look at one of those audits sometime. The "audits" do nothing more that check to make sure that the people who were promised checks actually got the checks. There's no audit of the effectiveness of the programs funded.
Bottom line - The Children's Levy has one job: Take money from property owners and hand it over to nonprofits. It does that job pretty well. However, for such a simple job, seems to me that 5% is a bit high for administrative costs.
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