ARMOND BUDISH. Cuyahoga County Council SUMMARY. The Office. The General Fund, net of the 0.25%

Transcription

1 ARMOND BUDISH Cuyahga Cunty Executivee TO: Armnd Budish, Cuyahga Cunty Executive Cuyahga Cunty Cuncil FROM: Dennis G. Kennedy, Fiscal Officer DATE: July 27, 215 SUBJECT: Cuyahga Cunty 215 Secnd Quarter Reprt SUMMARY The Office f Budget and Management has examined the capital prjects activity f the Cunty ver the past several years and has determined that the Cunty wuld have t advance r transfer a net $65.9 millin frm the General Fund t fund existing prjects and lder prjects that have deficit cash balances. Under a new plicy implemented by the Fiscal Officer, the General Fund is required t advance the cash needs t the prjects until debt is issued when the General Fund can be paid back. The General Fund, net f the.25% Sales tax revenue and expenses began 215 with a $32.7 millin deficit and as f mid year is prjected t finish 215 with a $26.2 millin deficit. The ending balance is prjected t be $7.3 millin, which is 19.% f expenditures based n inclusin f $2 millin in bnd prceeds. Islating the revenues and expenses assciated with the.25% sales tax is a change in presentatin frmat. In the past, the revenues and expenses assciated with the.25% Sales tax x have been included in the General Fund perating presentatin. The frmat includedd in this dcument backs ut the revenues and expenses assciated with the.25% sales tax. Office f Budget & Management, 279 East Ninth Street, Cleveland Ohi (216)

2 Intrductin The quarterly prjectin is a cmprehensive verview f the status f actual revenue and expenditure trends in cmparisn t the current perating budget. The prcess is undertaken in quarterly increments t prvide an accurate assessment f hw the current perating plan, the budget, is meeting the bjectives identified and affirmed in the 215 biennial budget update (R ). General Fund Revenues 215 prjected General Fund perating revenue f $344.3 millin is $11.6 millin higher than the budget estimate and 3.2% higher when cmpared t the 214 actual f $338.9 millin. The prjected variance frm budget is attributable t higher than expected grwth in sales tax revenue and mst majr surces cming in slightly higher as cmpared t the prir year. A break ut f General Fund revenues is cntained in Attachment A.. Prperty Taxes cllected frm the 1.45 inside millage are expected t generate $14.2 millin fr General Fund peratins based n the first half cllectin. Prperty taxess are prjected t cme in 1.4% higher than last year and 25% higher than budget. The increase in prperty tax revenue ver the first quarter frecast is due t an a accunting plicy change in which prperty tax revenue is stated as grsss tax receipts instead f net tax receipts. 214 actual and the 215 current budget are stated at nett tax receiptss thereby increasing the variance f the 215 prjectin which is stated at grss receipts. The ffset t the grss receipts is recgnized in ther expenses. The budget ffice willl revise the millage in 216 used t calculate the prperty taxes fr the General Fund in rder t increase the amunt f inside millage fr debt service. Sales tax revenue is prjected t be 5.1% higher than 2144 and is higher than the budget estimate by 2.8% in the secnd quarter based n cllectins thrugh June 215. Cllectins came in at 6.7% abve last year s cllectin during the first seven mnths f 215, leading t a cnservativee grwth estimate f 5.1% %. Mnthly sales tax cllectins have exhibited grwth abvee the prir year cllectin amunts by an average f 6.7% thrugh July. Slwly imprving ecnmic cnditins are causing this trend. Lcal Gvernment Fund (LGF) revenue is prjected t be 9.6% higher than budget and 6.5% higher than the prir year. LGF receipts are trending higher than budget andd higher than last year s actuals. The recently passed State budget des nt include spending cuts t the LGF fr cunties. The LGF is prjected t finish the year at $18.3 millin. Other Intergvernmental revenuee is 7.8% higher than in 214 and is expected t be higher than budget by b 26.1%. The nn LGF prtin f intergvernmental revenue is cmprised f the reimbursements related t lcal prperty taxes and ther reimbursement surces includingg public defender reimbursement. Public Defender reimbursement revenue frm the State is trending higher inn 215 and iss expected t cme in at $9.1 millin in 215, $82, higher than 214. Public Defender revenue came in at $8.3 millin in 214. Other Tax is prjected t finish the year $2.7 millin lesss than 214 and $5, ver budget. The 215 prjectin assumes that the excesss sin tax cllectin stps att the end f July 215 thereby causing the significant variance t 214 actual. Investment earnings are expected t turn arund in 215 and are cnsistent with the 215 Budget estimate f $4.1 millin. Despitee the lw rate envirnment, the investment department has written ff almst all f its premiums n prir investment and is cntinuing t shw investment earnings grwth fr the first time in tw years. Investment earnings are transferred nce a year t the General Fund in the furth quarter. Ttal charges fr services revenuee fr 215 is prjected t decrease by 3.1% frm 214 due t lwer Bard f Electin subdivisin fees which accrue every ther year n the even year.. Last year, the fees were at $3.2 millin 2

3 and are expected t cme in this year at $38,,, a revenue decrease f $2.8 millin. Als, indirect csts are expected t decrease by $1.2 millin in 215. Mst ther fees and charges are flat with the previus year. Curt feee revenue ($1.1 millin) exceeds the 215 budgett estimate ($9. millin) by $1.1 millin but is lwer than 214 Actual by 4.2%. The fees cllected by the Clerk f Curts thrugh June are $366, lwer than 214 and cmprise mst f the variance in Fines and Frfeitures. Other revenue surces (miscellaneus) are prjected t bee $1. millin less than the budget and $5.5 millin less than 214. The Miscellaneus Refund accunt cmprised mst f the revenue in this categry and is prjected t be $4.9 millin less than 214 Actual. General Fund Expenditures Budget Revisins: In additin t the prjected variances frm the 215 budget that will be utlined belw, the Office f Budget and Management begins this sectin with a summary f legislated revisins t the 215 General Fund budget, which serve as a revised base frm whichh we build prjected expenses. Thrugh June 3, 215, budget revisins ttal $13.5 millin: General Fund Subsidies fr Debt Service. A majrity f the legislated revisins t the budget are related t apprpriatins required fr debt service. Included in the General Fund legislative revisins in the first three mnths f 215 are the Gateway Arena pledge fund ($2.1 millin) (R215 4), the Medical Mart pledge fund ( $1.2 millin) (R215 4), the Western Reservee debt servicee subsidy ($75,) (R215 56), the Medical Mart Refunding debt service subsidy ($ $684,) (R215 56), the Brwnfield Redevelpment Pledge ($194,138) (R215 18), and the Cmmunity Redevelpment fund subsidy ($65,448) (R215 18). Nrtheast Ohi Area Wide Crdinating Agency ($5,536) (R215 18) Sldiers and Sailrs Mnument ($ $1,) (R215 18) Debarment Review Bard ($1,) (R215 18) IT Cmmunicatins Services Negtiated Settlement Agreement ($19,64), SAP Maintenance Agreement ($31,453) (R215 39), IT Enterprise System ($24,) (R215 56), and IT Engineering Services ($17,864) (R215 56) Office f Cmmunicat ins ($28,75) (R215 39) Veterans Services Fund subsidy ($4,467 R215 44), ($56,94. R215 65) Animal Shelter Laundry & Fd Prep Imprvements ($11,5) (R215 77) Bard and Care f Prisners ($31,45) (R215 97) Cunty Executive Transitin ( $139,521) (R215 15) IT Enterprise System ( $22,8) R , IT Engineering Services ($325,) (R ), IT Mainframe Operatin ( $15,678) (R ), IT User Supply ( $5, ) (R ), IT Security & Disaster Recvery ( $14,) (R ). Fiscal Office/Financial Reprting ( $66,3) (R ) Develpment/Prperty Demlitin Fund ($1,45,39 R215 77) Medical Examiner/Reg ginal Frensic Science Lab ($298,899.19) R

4 Expense Prjectins: General Fund expenditures are prjected t be $4.2 millin, r 1.1%, abve the current budget fr 215. The prjectins fr 215 include the 27 th pay and the current budget des nt include the 27 th pay. The 27 th pay is estimated t cst the Cunty s General Fund Agencies $7. millin. A break ut f General Fund expenses by department is cntained in Attachment B. Significant variances in General Fund expenditures include: General Gvernment Bard f Electins (1A1) The budget variance fr Bardd f Electinss has changed frm a $154,589 deficit at first quarter t a $2,565,95 surplus at midyear. As f first quarter, the prjectins fr all accunts except the Electin Administrati n accunt were based n budget because n actual expenses had psted. The prjected surplus f $1,36,824 fr the General Electin budget reflects $1.1 millin less in cntracts, printing, pstage, and ther expenses accrding t the Department. The midyear prjectin fr the Special Electin and Primary Electin accunts are based n actual expenditures which shuld be the final expensess t pst fr this year; thse prjectins are lwer than budget by $211, 598 and $798,63 respectively. The Electins Administratin prjected budget surplus f $158, 67 is due t staff vacancies. The Electrnic Vting Cnsultatin surplus f $15,128 is based n fewer expenses related t maintenancee f vting machines. Department f Infrmatin Technlgy (1A1) The Department f Infrmatin Technlgy (IT) General Fund accunts have a prjected deficit f $1,39,638. This deficit is based n specific items which will require additinal funds. There is a $38, final payment due t One Cmmunity t pay fr mnth t mnth service fees assciated with the transitinn t the lwer cst ATT slutin. The new Wide Area Netwrk cntracts fr f measured business lines, Centrex telephne service, and primary rate interface servicee will cllectively need t be b amended fr an estimated $68, in 215 due t an increase in demand; this amunt will impact future years as well. Justice and Public Safety Curt f Cmmn Pleas The $2.5 millin General Fund surplus includes apprximately $2.2 millin in Cntractual Services primarily due t Assigned Cunsel expenses. The biennial budget was develped befre the current fee schedule tk effect, and the impact f the fee increases is less than anticipated. Persnal Services/Benefits has a prjected surplus ff $131,9. This surplus is net f: Expense f apprximately $823,, fr unbudgeted salary/fringe fr the 27 th pay Expense f apprximately $376,, fr unbudgeted salary/fringe adjustments Surplus estimated at $371, fr vacancies net f salary adjustments Payrll ffsets (mving expenses) t CCA grants estimated at $96,. Juvenile Curt The General Fund $1.1 millin deficit includes a $1.8 millin deficit in persnnel ffset byy a $722, surplus in ther expenses. The detentin center has a persnnel deficit f $1.1 millin which includes apprximately $42, fr the 27th pay. There is a deficit despite the additinal $5, prvided by Cuncil t cntinue the increased vertimee in the detentin center (R ).. Cunty Prsecutr The Prsecutr s budget has a frecasted General Fund payrll deficit f apprximately $95,. The prjected salary/benefits expense fr the unbudgeted 27 th pay is apprximately $848,. The General Fund salary/benefits prjectin increased apprximately $65, since the first quarter prjectin due t anticipated salary adjustments (apprximately $469,), and payrll changes that ccurred during the secnd quarter (apprximately $136,). Sheriff. Expenses are anticipated t be $9.7 millin r 1.9% greater than the current budget. The budget deficit is explained by the fllwing factrs: The 27 th pay (salaries and benefit) expenses f $2.3 millin. Cllective bargaining agreements impacting 74 emplyees thatt amunt t $1.8 millin in salaries and fringe benefits. 4

5 Retractive cllective bargaining increases frm 214 fr apprximately 554 emplyees that amunt t $ 1 millin. A unifrm allwance increase frm tw t three unifrms fr each crrectin fficer thatt dates back t 214 f $1, Overtime increase frm the riginal budget f $1.7 millin Duplicatin f medical services resulting frm the delayed implementatin f the MetrHealth cntract $ 1.5 millin Increase in health care benefits f $7,, frm thee riginal budget. An increase f $6, frm varius perating expenses. The secnd quarter budget deficit f $9.7 millin is $2.8 millin greater than the first quarter amunt f $6.9 millin due t the fllwing: An increase in vertime f $.9 millin (includes wages and benefits) primarily in the Law Enfrcement Divisin. Increase in ther wage estimate f $1.6 millin (includes wages and benefits) fr anticipated retractive wage, lngevity step increases and unifrm maintenance amunts still wed. The remaining increase f $.3 millin is equally the cmbined increase in varius perating expenses and increases in hspitalizatin csts. Scial Services Cllege Savings Accunt Prgram Expenses are anticipated t be $89,614, r 95% belw current budget fr f 215. Per Cuncil Ordinance N. O215 8 passed 6/9/ /15, the Cllege Savings Accunt prgram has been repealed and expenditures are winding dwn. The frecast includes a cntract fr financial educatin services t help families sign up fr 529s and ther services related t cllege savings. The frecast als includes csts assciated with printing and mailing f pstcards t all eligible families t let them knw abut the legislative change and ther miscellaneus cst t wrap up the prgram. 5

6 General Fund Net f.25% Sales Tax Attachment C (pages 14 15) presents the effect n the General Fund f backing ut all revenues and expenses assciated with the.25% sales tax. The purpse f this exercise iss t islate the revenues and expensess earmarked fr f the.25% sales tax and t prvide a picture f the General Fund s nging peratins. This is being dne t ensure the financial stability f the General Fund befre taking int accunt the Glbal Center fr Health Innvatin/Cnventin Center and the Cunty Htel prjects. Page furteen (14) presents the General Fund perating prjectinn fr the revenues and expenses backed ut n page fifteen (15). Page fifteen (15) remves all f the.25% sales tax impacts n thee General Fund. The revenues and expenses backed ut f the General Fund Operating results include the frecasted.25% sales tax, debt service n the Glbal Center fr f Health Innvatin, perating expenses fr the Glball Center f Health Innvatin, the additin f the 212 Htel tax revenue, and the additin f the Psitively Cleveland annual payment t the Cunty. In the future, page fifteen (15) will w als back ut the debt service n the Cunty Htel, the revenue frm the Htel and the perating and capital expenses f the Htel nce the htel is peratinal and the capitalized interest n the debt service ends. Backing ut the.25% saless tax depletes the General Fund revenues and expenditures. Readers willl nte n page furteen (14) that remving the.25% sales tax fund financials frm General Fund Operating results in an perating deficit in the 215 budget f $32.7 millin and a deficit f $26.2 millin in the 215 secnd quarter prjectin. OBM and the Fiscal Officer will present a 216 budget plan that reprting change. will addresss the perating deficit as a result f the Use f General Fund and HHS Levy Fund Reserves General Fund Reserves A majr indicatr f the cunty s fiscal health is the reserve maintained in the General Fund. The Cunty has a fund reserve plicy that calls fr an unencumbered balance f 25% f General Fund expenditures. This plicy has been in place fr many years and was fficially cdified in a Cunty rdinance (O211 56). As f secnd quarter 215 the General Fund ending available (unreserved) balance is expected t be belw the required reserve balance f 25%. General Fund / HHS Levy Fund Prjected Ending Balances * (millins) $15. 5 $ $1. $75. $5. $25. $. $ % 14.3% $ Bud $ % 18.3% 13.3% $ % $ % $52.2 $22.5 $ % 215 Est. 216 Est. 217 Est General Fund Oper HHS Levy GF Balance % HHS Balance % * Prjected 215 ending balance fr General Fund is net f $7. millin in reserves n balance. 6

7 Fr presentatin purpses remval f the.25% sales tax frm the General Fund will prduce an perating deficit. This methd mre clearly defines the peratins f the agencies and departments within the General Fund. In this year, the General Fund achieves an perating deficit f $ $26.2 millin. The General Fund ending balance decreases frm $166.5 millin in 214 t $7.3 millin in 215 and includes the effects f the.25% sales tax islatin ($54.6 millin) which iss backed ut f the ending balance as a reserve. See the discussin abve in General Fund Net f.25% Sales Tax fr an explanatin f what is included in the.25% Sales Tax deductin. The prjected General Fund ending balance cntinues t decrease t $43.4 millin in 216 and $22.5 millin in 217. The General Fund ending balance abve includes a reserve amunt fr unfundedd and underfunded capital prjects. The estimated liability t the General Fund is a net $65.9 millin in 215. Additinally, the ending balance includes anticipated bnd prceeds f $2 millin. The ending balance in 215 is anticipated t be 19.% f ttal expenditures and will be belw the legislated 25% threshld. The prjected ending balance is net f reserves n General Fund resurces and includes bth legal and discretinary set asides fr future use. The reserves n General Fund balance carried in the current year include the fllwing uses: Bnd Prceeds ($2. millin) this is the ffset t the Reserve fr General Fund transfer bullets. This is the amunt anticipated t fund the Huntingtn Park Garage prject ($2 millin). Ecnmicc Develpment Reserve ( $14.5 millin) this amunt represents three prjects, the Western Reserve Fund ($8 millin), the Schfield prject ($5 millin), and the Flats East Bank ($1.5 millin). The Western Reserve Fund and the Schfield prject cntinue t be frecasted at the budget level in the secnd quarter. The Flats East Bank prject was errneusly accunted fr n tw reserve lines. It is discussed in the next bullet pint. Ecnmicc Develpment Bnd Reserve Apprpriatin ($2.1 millin) this amunt is reserved fr the Flats East Bank Financing ($929, ). Althugh prject revenues will fund this item, the Cunty is still required t reserve fr the debt service at the beginning f each year. This guaranty is renewed by the Cunty annually. Glbal Center Operating Reserve ( $21.5 millin) the entiree amunt f the funds purpsed fr this tax is backed ut and presented separately n page (15). Turner Cnstructin Reserve ($33. millin) the amunt ff the funds anticipated fr this expensee are presented n page th Payrll Reserve ($ $7. millin) cvers estimated extra pay perid in the 215 prjectin. One eleventh is backed ut in 216 and 217. The 215 perating results include the 27 thh pay. Reserve fr General Fund Transfers (net $45.7 millin) thee amunt t be transferred frm the General Fund t fund prjects with a cash deficit (net $17.8 millin) and Public Wrks capital prjects ($27.9 millin) that will nt be fundedd thrugh future debt issuance. Reserve fr General Fund Advances ($2.2 millin) the amunt advanced frm the General Fund t be repaid frm ther surces. This includes Huntingtn Park Garage and the Euclid jail. Carryverr Obligatins ($1.2 millin) estimatee f carryverr f cntractual bligatins. 7

8 The three year utlk anticipates a significant draw dwn in the existing fund balance by reserving fr the ttal surces and uses f the.25% Sales Tax. Otherwise, the estimate includes sme grwth in majr revenue surces such as sales tax and ther tax, but assumes mst majr surces t remain flat. The prjectins will be updated t include the impacts f any plicy decisins r reallcatin resurces as they are implemented in the current year and beynd. Health and Human Services Levy Fund HHS Levy Fund uses prjected at $ millin in 215 are $4.4 millin r 1.8% higher than the 215 apprved budget. Attachment D (pages 16 17) prvides HHS Levy Fund detail. The HHS Levy Fund is prjected t end 215 with an ending fund balance f $31.9 millin which, at 13.4%, is abve the 1% plicy limit (after the draw dwn f public assistance funds). The 216 ending balance ($41.8 millin) f 18.3% is als within the plicy limit prescribed byy O If required, additinal cntributins frm the Public Assistance fund abve the planned $5. millin ffset will be used, in amunts necessary t keep the Levy Fund balance within the plicy limits thrugh 216. The biennial budget prcess will address the need t fund HHS prgrams with current levels f lcal resurces. Cnsistent with past practice, decisins fr f allcating Levy Fund resurces will rely heavily n pririty driven criteria that will be linked t prgram effectiveness. The prjected HHS Levy uses f $239.4 millin in 215 represent a $7. millin increase frm the 214 actual uses. Prjected Levy Fund uses are expected t decrease in 216 based n the discntinuedd additinal funding f $9. millin HHS Levy dllars n the ADAMHS Bard and the MetrHealth subsidies. Mst f the HHS Levy Fund subsidies are n r under budget in 215. The majrity f the variance in levy expenditures is due t the change in accunting plicy in which prperty tax revenue is stated at grss tax receipts instead f net tax receipts. The ffset t the grss receipts is recgnized in ther expensess causing a $3.9 millin increase in levy expenditures. Health and Human Services Levy Fund Reserves The resurces in the HHS Levy Fund are used t sustain service levels within critical human services prgrams. Strikingg a balance between limited resurces and fund uses n mandated and critical prgrams is vital t the maintenance f this fund. The Cunty has a fund reserve plicy that calls fr an unencumbered balance f 15% f Levy Fund expenditures in 213 and then 1% thereafter. This plicy was cdifiedd in a Cuntyy rdinance (O211 58). Health and Human Services Levy Fund Summary HHS Levy Fund Revenue HHS Levy Fund Uses Operating Result Public Assistance Fund Offset Ttal Funding fr HHS Prgrams Net Change in HHS Levy Fund Reserve Available HHS Levy Fund Balance Balance t Exp. % 214 $ 23.8 $ $ (1.6) $ $ $ (1.6) $ % 215 Budget 215 Q2 Est. 216 Q2 Est. 217 Q2 Est. $ 235. $ $ $ $ 235. $ $ $ $ (9.4) $ (11.2) $ 4.9 $ 4. $ 9.4 $ 9.4 $ 5. $ 6.4 $ $ $ $ $ $ (1.8) $ 9.9 $ 1.4 $ 33.7 $ 31.9 $ 41.8 $ % 13.4% 18.3% 23.% The Cunty has cmmitted t use excess cash resurces that have accumulated in the cmbined Public Assistance Fund (PA) t ffset the need t draw dwn n the Levy Fund dllars thrugh the time frame. The 215 secnd quarter estimatee assumes the use f at least $14.1 millin in PA fund dllars thrugh 216 t pay dwn ne time csts and t maintain an ending balance abve 1%. The 214 ending balance fr the PA fund was $52.2 millin. 8

9 Selected Special Revenue, Enterprise and Internal Service Funds The funds discussed belw had large variances in expendituress (greater than $1. millin), s fund activity was w investigated. The fund balance schedule fr All Funds is cntained in attachment E (page 18) ). Casin Tax Revenue Fund (2D448) The $8.5 millin perating deficit includes three prjects which have nt yet y received apprpriatin (Gateway Hurn LLC $3 millin, Landmark May LLC $4 millin and Dwntwn Alliance $1.5 millin) with tw f the prjects held in cmmittee (Gatewayy and Landmark). Actual revenues fr the first tw quarters f 215 ver the same perid in 214 have remained flat (.4%), hwever the secnd quarter annual revenues are prjected at 1.8% lwer than 214. Thrugh June 3, 215 there is an uncmmitted cash balance f $4.7 millin based n the prjected expenses f $8.5 millin. As f June 3, 215, the actual cash balance is $13,213, Hspitalizatin Self Insurance (68A1) The 215 midyearr prjectin is $85,643,727, which is $8,55,367, r 11.1%, ver budget. The midyear prjectin is $11.8 millin higher than the first quarter prjectin because f an a amendment fr the prescriptin pharmacy cntract ($9. millin fr the Cunty s plan, which will require an a additinal apprpriatin n). The expenses fr the majr medical plans are prjecting 3.6% higher than at first quarter. The prescriptin pharmacy amendment als largely explains the midyear budget variance. General Gas & License Fees (26A61) The prjected deficit f $3,79,,572 ( 15.9%) is mstly the result f an a interdepartmental transfer t balance the rad capital prjects. The deficit hwever was ffset by a $1.7 millin surplus in persnnel services; there are 18 vacancies prjectedd at midyear. As f June 3, 215, the cash balance in the fund was $21,743,874. Centralized Custdial Services (61A67) This fund recrds financial activity related t maintenance f Cunty expenses ($ $544,915) mstly fr the Custdial Services Divisin and utilities expenses ($367,59). There is a smaller deficit due t higher building maintenance cntracts ($189,461). The Custdial Services Divisin paid a large settlement agreement which, alng with staffing f lng vacant unbudgeted psitins, cntributed t the deficit. As f June 3, 215, the cash balance in the Custdial fund was ( $17,657, 362). The midyear prjectin includess a wned space. The prjected budget deficit f $1.1 millin ( 2.9%) is mstly the result f a shrtfall in persnnel General Fund subsidy f $2. millin fr expenses that cannt be charged t specific agencies, such as space in newly vacated Cunty wned buildings. The majrity f spacee maintenance charges ccur later in the year, s the cash balance is expected t be balanced by the end f the year. $5. Rad Capital Imprvements (26A65) The prjected surplus f $1,285,964 millin (6.8%) is due t lwer expenditures fr capital rad prjects ($3,514,524 variance) partially balanced by higher expenditures fr prject lcal cash matches ( $2,228,56). Currently, expenses in regards t Capital Outlays are lagging due t the timing f payments made fr current rad prjects. As f June 3, 215, the cash balance in the fund was $7,674,441. The main funding surce is mtr vehicle license taxes. Accrding t the Department f Public Wrks the cash reserves fr the $5. Fund have been cmmitted t capital prjects frr the next three t fur years. General Obligatin Debt Service Fund (3A9) Debt Service expense in the General Obligatin debt accunt is prjected t be less than budget because the budget did nt reflect the savings assciated with the refunding f the 29 Capital Imprvement Bnds as part f the Sales Tax Revenue Bnd ffering in December 214. Tapestry System f Care (24A435) Cuyahga Tapestry System f Care serves children wh experience serius scial and emtinal issues and are als invlved in multiplee child serving systems. The $2.3 millin prjected surplus (35.4%) is due t the timing f encumbrances fr Client Services. The cntracts are certified in late fall and the majrity f the cntract certificatin will carry frward t the fllwing year. As f June 3, 215, the cash 9

10 balance in this fund is ( $98,296.17). Hwever, the reader shuld nte that the expected revenue t cver the prjected cash deficit is cvered, primarily by the annual HHS Subsidy transfers. Senir and Adult Services (24A61) This fund includes revenues frm varius surces including HHS Levy (87%), State and Federal revenue (7.%), charges fr services revenuee (2.%) and miscellaneus incme (2. %). The $2.3 millin prjected surplus (11%) is in Client Services fr cntracts with cmmunity prviders. This includes a $1.7 millin surplus in the OPTIONS prgram, which prvides fr r services that allw senirs t remain in their wn hmes. The surplus als includes $61, in Administrative Services, halff f which is caused by the encumbrance amunts that are prjected t carry frward t 216. As f June 3, 215, the cash balance in this fund is ( $8,241,197.75). Hwever, the reader shuld nte that the expected revenue t cver the prjected cash deficitt is cvered primarily by State and Federal revenue reimbursements and biannual HHS Subsidy transfers. Self Insurance Reginalizatin (2A195) The 215 midyearr prjectin is $35,62,47, which is $2,372,649, r 6.3%, under budget. The prjected activity fr medical claimss is lwer than the budget based n activity thrugh June. The financial impact f the City f Euclid s participatin has been lwer than budgeted. The midyear prjectin is $4.2 millin higher than the first quarter prjectin because f a recent request t amend the prescriptin pharmacy cntract ($4.5 millin fr the reginal plan). Juvenile Curt (2A635) The Curt s Title IV E fund has a prjected surplus f apprximately $2.6 millin. The Curt apprpriates this fund at its discretin, and the surplus results frm lack f prgramming. As f June 3, 215 the cash balance in this fund is $5,763, The $2.3 millin all funds surplus is caused by the $2.6 millin surplus in this fund, surplus f $821, in HHS Levy funds, and a deficit f $1.1 millin in General Fund. Children & Family Services (24A31) This fund includes revenues frm varius surcess including HHS Levy (62.6%) Federal Title IV E reimbursement (23.7%), State Child Prtective Allcatin (9.4%), State and Federal revenue (4.%), and miscellaneus incme (.3%). The $3. millin prjected surplus (4.%) results primarily frm the surplus f $1.8 millin in persnal services caused by vacanciess (56 psitins) and frm lwer expenditures in Client Services and Cntracts, fr which the cntract perid and certificatin amunts will carry frward t next year. As A f June 3, 215, the cash balance in this fund is $(17,195,53.29). Hwever, the reader shuld nte that the expected revenue t cver the prjected cash deficit is cvered primarily by State and Federal revenue reimbursements, HHS Subsidy biannual transfers, and the quarterly transfers f revenuee frm the Children Services Fund t the Public Assistance fund. Hspitalizatin Regular Insurance (68A2) The 215 midyear prjectin is $4,781,194, which is $1,416,959, r 22.9%, under budget. The budget surplus is due t the riginal higher prjectin fr dental insurance. The midyear prjectin is $2.4 millin lwer than the first quarter due t the revised estimate fr dental insurance and a smaller cntract that was subsequently paid frm the Self Insurance budget instead f this budget. Jb and Family Services (24A51) This fund includes revenues frm varius surcess including HHS Levy (14%), State and Federal revenue (85%), and miscellaneus incme (1%). The $4. millin prjected surpluss (4.5%) results primarily frm the surplus f Client Services and Cntracts, frr which the cntract perid and certificatin amunts will carry frward t the next year and. As f June 3, 215, the cash balance in this fund is $(17,195,53.29). Hwever, the reader shuld nte that the expected revenue t cver the prjected cash deficit is cvered primarily by State and Federal revenue reimbursements and biannual HHS Subsidy transfers. Western Reserve Fund (2D 447) The 215 riginal budget iss $15 millin,, alng with carryver frm 214 f $2.6 millin fr a ttal budget in 215 f $17.6 and prjected expenses are $12.11 millin leaving a budget surplus f $5.4 millin. The prjectin includes encumbrances that have ntt yet been paid thus the cash balance as f June 3, 3 1

11 215 f $8. millin reflects all revenues (including bnd prceeds) since inceptin less actual expenses. The secnd quarter estimatee is 2.3% higher than first quarter basedd n lan activity within the quarter f $283,781. $7.5 License Tax Fund Capital Imprvement (26A651) The prjected surplus f $5.6 millin (28%) is the result f lwer estimated expenditures fr capital rad prjects. As f June 3, 215, the cash balance in the fund was $23,72,765. Accrding t the Department f Public Wrks the cash reserves fr the $7.5 Fund have been cmmitted t capital prjects fr the next three t fur years. Bard f Develpmental Disabilities (2R32) The $8.6 millin surplus includes $2.1 millin in persnal services (2.4%, 17 FTEs) and $5.9 millin in Cntracts (6.2%). The 215 budget includes $1,923,723 apprpriatin fr the 27 th Pay. As f June 3, 215, the cash balance in this fund is $ 117,742, Children Services Fund (2A33) This fund includes revenues frm varius surces including HHS Levy (5) Federal Title IV E reimbursement (29.%), ther intergvernmental allcatins (2.5%), including state and federal revenue, and miscellaneus incme (.5%). The 215 prjectin has a prjected surplus f $23.2 millin (27.%), primarily in Client Services due t timing f cntract certificatins fr the placement f children wh are in agency custdy. The cntracts are certified in late summer and the majrity f the cntract perid and certificatin carry frward t the fllwing year. As f June 3, 215, the cash balance in this fund is $27,741, Fllwing the revenue and expenditure schedules n pages 12 2 we have included a reference guide t the types f revenue that are included in each f the General Fund revenue bjects and the departments included in each f the General Fund expenditure functins. 11

12 215 Revenue Prjectins General Fund Based n Activity thrugh June 215 General Fund Revenue by Object Prperty Taxes Sales and Use Tax Licenses and Permits Fines and Frfeitures Charges fr Services Lcal Gvernment Fund Other Intergvernmental Other Taxes Investment Earnings Miscellaneus Revenues Revenue Budget 11,349,85 21,743,285 91,222 9,17,852 62,37,831 16,73,467 11,841,68 7,562,783 4,92,765 8,891, ,665,178 Revenue Budget Revisins Prjected Cllectins 14,191,444 27,491,971 56,954 1,111,95 59,135,743 18,36,628 14,933,153 8,58,58 4,9,43 7,971, ,347,644 $ Variance 2,841,594 5,748,686 (34,268) 1,93,243 (3,235,88) 1,63,161 3,91, ,725 (2,335) (919,797) 1,682,466 Attachment A % Variance 25.% 2.8% 37.6%% 12.1% 5.2%% 9.6% 26.1% 6.6%.1%% 1.3%% 3.2%.25% Sales Tax Fund Break ut f Other Taxes Bed Tax Budget 4,386,25 5,873, Prjectin 5,947, Prjectin 5,947, Prjectin 5,947,455 Psitively Cleveland Payment Payment in Lieu f Taxes/Htel Taxes 668,63 668,63 668,63 7,741,5955 Ttal.25% Other Taxes 4,386,25 5,873,547 6,615,675 6,615,675 14,357,27 12

13 215 Expense Prjectins Based n Activity thrugh June 215 Department Office f the Cunty Executive Cunty Executive Transitinn Department f Cmmunicatins Human Resurces GRF & HHS Levy Operating Revenue Cunty Cuncil Inspectr General Department f Internal Audit Persnnel Review Cmmissin Cunty Fiscal Office Public Wrks Facilities Management Statutry Expenditures Bard f Electins Infrmatin Technlgy Public Wrks Facilities Management Cunty Headquarters Inf. Technlgy Autmatin & Enterprise Ttal General Gvernment Clerk f Curts Curt f Cmmn Pleas Dmestic Relatins Curt Juvenile Curt Prbate Curt 8th District Curt f Appeals Municipal Judicial Csts Cunty Law Department Cunty Medical Examiner Cunty Prsecutr Public Defender Cunty Sheriff Bard & Care Of Prisners Curt f Cmmn Pleas Public Safety & Justice Services Juvenile Curt Cunty Prsecutr Dmestic Relatins Curt Juvenile Curt Public Safety & Justice Services Ttal Justice and Public Safety Original Budget Budget Revisins Current Budget June 215 Year t Date Prjected Expenses 1,425, ,577 3,982,463 1,796, , ,996 1,22,47 16,61,425 97,718 1,976 15,184,479 16,766,137 (23,942) 35,475 14, ,981 6,288 (8,14) 11,932 23,183 (43,348) 14, ,292,163 1,41,536 35, ,952 4,144,444 1,82,7 775, ,928 1,243,59 16,558,77 922,179 1,976 15,185,354 19,58,3 77,584 29, , 156 1,991,63 136,457 83, , , ,54 7,7,912 25,77 4,63, 166 1,6,27 1,148,368 33,9 448,278 3,837, ,914 1,668, , ,367 1,26,15 16,3, ,636 1,976 12,62,259 2,97,938 1,314,215 6,289,393 94, 68,187,272 47,753 2,893,182 1,314,215 6,289,393 1,347,753 71,8,454 62,476 1,87,85 287,633 28,893,514 97,166 5,566,355 1,347,753 67,128,264 Attachment B $ Variance 8 253, , , ,895 4 (272,914) 3 133, , , , , , ,565,95 8 (1,39,638) 6 344, , ,952,19 9,954,691 33,78,569 3,23,887 18,18,974 5,866,63 721,64 3,15,53 2,163,626 5,722,677 25,753,824 9,52,812 86,546, , ,44 536, ,712 18,15 151, ,81 145,74 3,127,119 1,548,884 34,532,9 3,767,34 18,357,686 5,866,63 721,64 3,168,158 2,315,55 5,722,677 26,674,95 9,198,552 89,673,587 4,747,875 13,281,936 1,617, 151 6,42,3 2,557, ,783 1,532,71 1,148,272 2,577,295 12,697,971 3,893,945 4,239,947 1,434,125 32,363,129 3,98,352 18,145,511 6,136, ,3633 3,526,62 2,558,6955 6,12,913 27,856,3 9,657,866 99,418, ,759 2,168,88 (213,318) 212,185 (269,873) (6,723) (358,462) (243,19) (29,236) (1,181,98) (458,534) (9,744,754) 186,811 12,922,63 1,63,673 12,936,392 3,623,458 4,813,675 4,723, , ,145, , ,796 17,719 (46,766) (38,845) 6,7,919 45,985 12,923,28 2,72,469 12,954,111 3,623,458 4,352,99 4,723, , ,846,61 43,552 8,369, ,727 5,847,3 1,428,553 1,885,598 1,854,825 67,31 111,33, , ,584,317 1,953,94 14,95,59 3,485,7433 4,65,572 4,925,761 22, ,14, , ,529 (1,141,479) 137,715 (297,663) (21,964) 22,835 (11,293,68) % Variance 18.1% 7.% 6.4% 7.4% 7.4% 9.9% 4.8% 3.% 3.2% 25.9% 16.9% 5.5% 26.2% 11.5% 5.6% 1.1% 6.3% 5.7% 1.2% 4.6%.9% 11.3% 1.5% 5.1% 4.4% 5.% 1.9% 2.6% 5.7% 8.8% 3.8% 6.8% 4.3% 9.4% 4.5% Develpment NOACA Reginal Cllabratin Department f Sustainability Ttal Develpment 2,279, ,95 283,734 22, 2,952, ,38 3,178, ,71 2,797,888 38,526 5, , , , , , ,673 18,61 22, 25,449 25, ,465 93,916 3,856,554 1,113,82 3,442, ,88 12.%.5% 6.4% 6.6% 1.7% GF / HHS Subsidy Accunts Cllege Savings Accunt Prgram Veterans Service Cmmissin Ohi State University Extensin Ttal Scial Services 1,68, 6,951, , 8,878,118 96,56 96,56 96,56 119,393 1,799,393 4,67 89,614 1,79, ,957 7,483,75 2,955,974 6,589, ,76 247, 247, 747,91 9,626,28 2,96,581 6,925,9299 2,7, % 11.9% 28.% Public Safety & Justice Services Ttal Health and Safety 456,67 456,67 55,58 511, , ,6133 (72,38) 55,58 511, , ,6133 (72,38) 14.1% 14.1% Capital Imprvement GF Subsidy General Fund/Self Insurance Fund Miscellaneus Obligatins & Payments Statutry Expenditures Sldiers' and Sailrs' Mnument Miscellaneus 25, 593,662 3,29,171 72, ,711 4,427,971 25, 25, 116,541 71,23 259,647 76,52 3, ,429 3,944,6 1,97, 112 3,666,46 278,14 72,427 52,731 79,661 (7,234) 1, 231,711 91,4 233,794 (2,83) 78,97 5,28,941 2,373,89 4,686, ,56 1.5% 7.1% 1.9% 1 Ttal General Fund Operating Expenses 33,47,748 12,82,45 342,13, ,958, ,97,196 (3,777,43) 1.1% 13

14 Cuyahga Cunty Fiscal Office OBM Budget Frecast Analysiss 215 2nd Qtr. Frecast Summary By Fund 7/27/215 1:51 Attachmentt C 215 General Fund Operating Current Year 215 Net f.25% Sales Tax Actual Actual Budget Year t Date Current PY CY Ttal Prjectin % Chg Prjectin CY BY % Chg 217 Ttal Prjectin Available Beginning Balance $ 172,44,381 $ 166,687,86 $ 166,528,838 $ 166,528,,839 $ 166,528,838 $ 7,291,565 $ 43,462,999 Operating Revenue Prperty Taxes Sales and Use Tax Licenses And Permits Fines And Frfeitures Charges fr Service Lcal Gvernment Fund Other Intergvernmental Other Taxes Investment Earnings Miscellaneus Revenue 13,923, ,869,443 91,498 13,996, ,423,379 75,32 11,349,85 21,743,285 91,222 7,65,53 11,864,388 29,825 14,191,444 27,491,971 56, % 5.1% 24.4% 14,191, ,886,763 56, % 14,191, ,421,818 56,954 9,297,26 56,76,272 17,367,247 12,16,384 72,116 1,558,575 61,46,55 17,185,687 13,853,731 1,843,966 9,17,852 62,37,831 16,73,467 11,841,68 7,562,783 4,629,291 24,226,99 9,316,391 7,95,7 7,85,92 1,111,95 59,135,743 18,36,628 14,933,153 8,58,58 4.2% 3.1% 6.5% 7.8% 25.7% 1,111,98 62,135,747 18,36,629 15,533,154 58,51 5.1% 4.% 99.3% 1,111,98 59,135,747 18,36,629 15,533,154 58,51 447,222 4,92,765 4,9, % 5,142, % 6,125,52 7,363,81 13,51,291 8,891,515 2,899,765 7,971, % 7,971,72 7,971,72 TOTAL OPERATING REVENUE 36,95,62 338,941, ,665, ,472,, ,347, % 346,394,667.6% 349,912,576 TOTAL REVENUE 36,95,62 338,941, ,665, ,472,, ,347, % 346,394,667.6% 349,912,576 TOTAL AVAILABLE RESOURCES 479,345,443 55,629,18 5,194,16 332,1,,388 51,876,482 1.% 416,686, % 393,375,575 OPERATING EXPENDITURES General Gvernment Justice and Public Safety Develpment Scial Services Health and Safety Miscellaneus 55,76, ,479,834 3,648,394 6,882,55 562,279 54,68, ,185,79 2,734,491 9,972, ,294 71,8, ,846,61 3,856,554 9,626,28 511,575 28,893, ,33,114 1,113,82 2,96, ,713 67,128, ,14,281 3,442,674 6,925, , % 11.4% 25.9% 3.5% 54.3% 72,96, ,32,185 3,417,322 6,821, , %.1%.7% 1.5%.4% 65,555, ,895,625 3,471,38 6,963, ,566 2,595,738 12,254,688 5,28,941 2,373,89 4,686, % 4,684,118 3,747,217 TOTAL OPER. EXPENDITURE ES $ 292,929,577 $ 316,133,817 $ 342,13,153 $ 146,958,,614 $ 345,97, % $ 35,97, % $ 348,23,228 OTHER FINANCING USES $ 19,728,6 $ 22,966,362 $ 24,234,445 $ 171,,561 $ 24,668,92 7.4% $ 21,68, % $ 22,1,774 TOTAL EXPENDITURES $ 312,657,583 $ 339,1,179 $ 366,364,598 $ 147,13,,175 $ 37,575, % $ 372,588,231.5% $ 37,241,2 ENDING BALANCE BEFORE ADJ. $ 166,687,86 $ 166,528,839 $ 133,829,418 $ 184,871,,213 $ 14,31, % $ 44,97, % $ 23,134,572 RESERVES ON BALANCE Bnd Prceeds Ecn. Develpment Reserve Gateway Bnd Guaranty Ecn. Dev. Bnd Reserve Apprp. Glbal Center Reserve Turner Cnstructin Reserve 27th Payrll Transfer t Special Fund Reserve fr General Fund Transfers *Reserve fr General Fund Advances Settlement Order Reserve Carryver Encumbrance TOTAL RESERVES ON BALANCE (14,45,) (2,155,) (7,,) (22,39,766) (45,995,766) 2,, (13,,) (928,975) (45,668,344) (2,199,442) (1,212,867) (7,9,628) (635,) (635,) (635,) (635,) AVAILA ABLE ENDING BALANC CE $ 166,687,86 $ 166,528,839 $ 87,833,652 $ 184,871,,213 $ 7,291,565 $ 43,462,999 BALANCE TO EXPENDITURES % 53.3% 49.1% 24.% 125.7% 19..% 11.7% Operating Surplus (Deficit) (5,752,521) (159,21) (32,699,42) 18,342,,374 (26,227,644) (26,193,564) $ 22,499, % (2,328,426) * Reserve fr General Fund Advances expected t be repaid frm ther surces (includes Huntingtn Park Garage and Euclid Jail). 14

15 Cuyahga Cunty Fiscal Office OBM Budget Frecast Analysiss 215 2nd Qtr. Frecast Summary By Fund 7/27/215 1:51 Attachmentt C.25% Sales Tax Fund Current Year 215 Actual Actual Budget Year t Date 215 Current Prjectin 216 PY CY Ttal % Chg Prjectin CY BY % Chg 217 Ttal Prjectin Available Beginning Balance $ 1,944,151 $ 2,725,518 $ 33,584,474 $ 33,584,,474 $ 33,584,474 $ $ Operating Revenue Prperty Taxes Sales and Use Tax Licenses And Permits Fines And Frfeitures Charges fr Service Lcal Gvernment Fund Other Intergvernmental Other Taxes Investment Earnings Miscellaneus Revenue 47,437,63 49,343,489 5,418,738 25,552,,973 51,86,7 5.1% 3,77,235 4,386,25 5,873,547 2,284,,849 6,615, % 53,28,367 6,615, % 54,591,785 14,357,27 TOTAL OPERATING REVENUE 51,27,298 53,729,694 56,292,285 27,837,,822 58,475, % 59,824,42 2.3% 68,949,55 TOTAL REVENUE 51,27,298 53,729,694 56,292,285 27,837,,822 58,475, % 59,824,42 2.3% 68,949,55 TOTAL AVAILABLE RESOURCES 62,151,449 74,455,212 89,876,759 61,422,,296 92,6, % 59,824,42 35.% 68,949,55 OPERATING EXPENDITURES General Gvernment Justice and Public Safety Develpment Scial Services Health and Safety Miscellaneus 1,264,141 8,212,5 4,525,14 2,7,, 5,4, 34.2% 5,58, 2.% 5,618,16 TOTAL OPER. EXPENDITURE ES $ 1,264,141 $ 8,212,5 $ 4,525,14 $ 2,7,, $ 5,4, 34.2% $ 5,58, 2.% $ 5,618,16 OTHER FINANCING USES $ 31,161,79 $ 32,658,238 $ 32,14,86 $ $ 32,14,86 1.7% $ 35,87, % $ 47,727,25 TOTAL EXPENDITURES $ 41,425,931 $ 4,87,738 $ 36,629,19 $ 2,7,, $ 37,54,86 8.2% $ 41,378,27 1.3% $ 53,345,41 ENDING BALANCE BEFORE ADJ. $ 2,725,518 $ 33,584,474 $ 53,247,569 $ 58,722,,296 $ 54,556,7 62.4% 18,446, % $ 15,63,645 RESERVES ON BALANCE Bnd Prceeds Ecn. Develpment Reserve Gateway Bnd Guaranty Ecn. Dev. Bnd Reserve Apprp. Glbal Center Reserve Turner Cnstructin Reserve 27th Payrll Transfer t Special Fund Reserve fr General Fund Transfers *Reserve fr General Fund Advances Settlement Order Reserve Carryver Encumbrance TOTAL RESERVES ON BALANCE (19,1 (19,1 6,942) 6,942) (21,556,7) (33,,) (54,556,7) (18,446,15) (18,446,15) (15,63,645) (15,63,645) AVAILABLE ENDING BALANC CE $ 2,725,518 $ 33,584,474 $ 34,14,627 $ 58,722,,296 $ $ $ BALANCE TO EXPENDITURES % % 93.2% %. % Operating Surplus (Deficit) 9,781,367 12,858,956 19,663,95 25,137,822 2,971,596 18,446,15 15,63,645 * Reserve fr General Fund Advances expected t be repaid frm ther surces (includes Huntingtn Park Garage and Euclid Jail). 15

16 Attachment D 16

17 Attachment D 17

18 Attachment E 18

19 19

20 Attachment E 2

21 Reference Guide GENERAL FUND OPERATING REVENUE BY OBJECT Prperty Taxes: includes Rev Dg & Kennel Licenses Rev Vendr Licenses Rev Other License And Permits Rev Cigarette Licenses Fines and Frfeitures: includes Rm Pls Clerk f Curts Fines Csts Fees Rev OMVI Husing DUI & DUS DUI Rev General Prperty Rev Delinquent Prperty Tax Advance (DTAN) Rev Persnal Prperty Tangible Sales & Use Tax: includes Rev Additinal Cunty Sales Tax Rev Sales & Use Tax Licenses and Permits: includes Rev Muni Curt State Fines Relatins/Juvenile Curt Fines Csts Csts Fees Rev Dmestic Fees Charges Fr Services: includes State Burial Fees Other Fees Vendr Ethics Training Fee Rev Recrders Fax Prepayment Rev Nn Sufficient Funds Prcessing Fee Sheriff Dept. Lcker Fees Rev Lead Screening Nursing Rev Auditrs Fees Rev Treasurers Fees Rev Office Rental Tee Hangars Rev Lab Fees Rev Sheriff Fees Rev Recrder Fees Rev Prbate Curt Fees Rev Crner Fees Rev Huntingtn Garage Parking Fees Rev Juvenile Curt Child Placement & Schl Place Rev Juvenile Curt Pundage 21

22 Charges Fr Services (cntinued): includes Rev Administrative Feee Rev Bard Of Electins Filing Fees Rev Auditrs Filing & Garnishee Fees Rev Auditr's Phtstats Rev Auditrs Transfer Fees Rev Web Check Fees Rev Schl Health Service Cntracts Rev Auditrs Cnveyance Fees Rev Senir Citizen Cntracts Rev Slid Waste Fees Rev Bard Of Electins Subdivisinss Share Rev Bard Of Electins Other Fees Rev Strerm Sales Rev Data Prcessing Services Rev Autmbile & Truck Maintenance Rev Printing Services Rev Fast Cpier Servicee Rev Micrfilm Services Rev Space Maintenance Services Rev Cmmunicatin Services Rev Htel Tax Administrative Fee Rev Indirect Csts Rev Sewer District Tap In Charges Rev Seminars $3. Cmputerizatin & Legal Research Fee(Curt) Rev Other Physical Assessments Rev Aud. Trans. Fees Manufactured Hmes. Rev Aud. Cnveyance Fees Manufactured Hmes. Rev $25 Indigent Fee ORC Rev Interdepartmental Charges Rev Emplyer Hspitalizatin Rev Emplyee Hspitalizatin Rev Lab Fees Txiclgy Rev Recrder's Fee ORC Sec Revenue Optins Rev Lab Fees Tuitin Rev HB138 Sheriff's Deed fee Rev Husing Trust Fund Fees Rev Reimbursement Title IV D 22

23 Lcal Gvernment Fund Other Intergvernmental: includes Rev I.M. Pass Thru Funds Rev F Dept. f Hmeland Security Rev GF Fed FBI Task Frce Wages Rev F Department f Justice Rev US Marshal Prisn Rev F Miscellaneus Other Rev FTS Federal Agriculture Ohi Dept Educatin Schl Lunch Rev FTS DHHS Grant Award Rev FTS DOJ Byrne Office f Criminal Justice Services Rev FTS Title IV E Maintenance Rev FTS Title IV E Admin Juvenile Curt Rev FTS Training Cntracts Federal Miscellaneuss Other Rev S Grant Award/Reimbursement Rev S Public Defender Rev Pubic Utility Reimburse SB3 Rev Hmestead Exemptin Rev Persnal Prp Exempt Rev Cmmercial Activity Tax Reimbursement Rev S Tuitin Reimbursement Rev S Acting State Supplement State Miscellaneus Other Rev L Lcal Gvernment Rev L Crrectin Planning Bard Rev L Ps Educatin Prgram Other Tax: includes Gateway Excess Excise Taxes Rev Alchl Tax Rev Htel/Mtel Tax Audit Rev Trailer Tax Rev CVB Bed Tax Payment Med Mart Rev 1% Bed Tax Medical Mart Rev Mtr Vehicle License Tax 23

24 Investment Earnings: includes Rev Peridic Interest On Investments Rev Transfers US Treasury Nte Inv Fd Miscellaneus: includes Rev Identified & Unidentified Restitutin Payment Rev Jurnal Receipts Archives Rev Recycling Rev Sale Of Fixed Assets Rev Vending Machine Cmmissin Rev Overpayments Rev Unclaimed Mnies Rev Rents Prperty & Equipment Rev Prperty Damage All Inclusive Rev Safe Settlement Rev Refunds & Settlements Rev Federal Investigatin Restitutin Payments Rev Lcal Investigatinn Restitutin Payments Rev Refunds Telephne Incl Obt Cmm 85 Rev Reimburseme ent Rev Private Grants Rev Private Dnatins Rev Miscellaneus Rev Rabies Preventinn Rev Special Assessments General Rev Cmmunity Develpment Lan Repayment Rev Develpment Revlving Lan Receipts Rev Transfers In Rev Prceeds Sale Of Bnds Rev Prceeds Frm Lan Rev Reimbursement Arbitratin Fees Rev Miscellaneus Refunds Reimbursements & Other Cllectins GENERAL FUND OPERATING EXPENDITURES BY FUNCTION General Gvernment: includes Bard f Electins Charter Review Cmmissin Cuncil Cmmunicatins Executive Executive Transitin Fiscal Office 24

25 Human Resurces Internal Audit Infrmatin Technlgy Inspectr General Persnnel Review Cmmissin Public Wrks Vital Statistics Justice and Public Safety: includes 8th District Curt f Appeals Bard and Care f Prisners Clerk f Curts Curt f Cmmn Pleas Dmestic Relatins Juvenile Curt Law Office Medical Examiner Municipal, Village and Twnship Curts Prbate Curt Prsecutr s Office Public Defender Public Safety Justice Services Sheriff Develpment: includes Ecnmicc Develpment NOACA Reginal Cllabratin Sustainability Scial Services: includes Cllege Savings Prgram OSU Extensin Veterans Health and Safety: includes CECOMS Miscellaneus: includes Memrial Day Allwance Medical Mart Miscellaneus Payments & Obligatins Self Insurance Fund Sldiers and Sailrs Mnument 25

26 Cuyahga Cunty Fiscal Office OBM Budget Frecast Analysiss 215 2nd Qtr. Frecast Summary By Fund 7/27/215 1:51 Attachmentt C 215 General Fund Current Year 215 Operating Actual Actual Budget Year t Date Current PY CY Ttal Prjectin % Chg Prjectin CY BY % Chg 217 Ttal Prjectin Available Beginning Balance $ 183,384,532 $ 187,413,378 $ 2,113,312 $ 2,113,,313 $ 2,113,312 $ 7,291,565 $ 43,462,999 Operating Revenue Prperty Taxes Sales and Use Tax Licenses And Permits Fines And Frfeitures Charges fr Service Lcal Gvernment Fund Other Intergvernmental Other Taxes Investment Earnings Miscellaneus Revenue 13,923, ,36,56 91,498 13,996, ,766,868 75,32 11,349,85 252,162,23 91,222 7,65,53 127,417,361 29,825 14,191, ,351,978 56, % 5.1% 24.4% 14,191, ,95,13 56, % 14,191, ,13,63 56,954 9,297,26 56,76,272 17,367,247 12,16,384 3,842,351 1,558,575 61,46,55 17,185,687 13,853,731 15,23, ,222 9,17,852 62,37,831 16,73,467 11,841,68 13,436,33 4,92,765 4,629,291 24,226,99 9,316,391 7,95,7 1,9,769 1,111,95 59,135,743 18,36,628 14,933,153 14,674,183 4,9,43 4.2% 3.1% 6.5% 7.8% 3.7% 814.6% 1,111,98 62,135,747 18,36,629 15,533,154 6,674,185 5,142, % 4.% 54.5% 25.7% 1,111,98 59,135,747 18,36,629 15,533,154 14,415,78 6,125,52 7,363,81 13,51,291 8,891,515 2,899,765 7,971, % 7,971,72 7,971,72 TOTAL OPERATING REVENUE 358,112,36 392,67, ,957, ,31,,371 42,823, % 46,218,79.8% 418,861,631 TOTAL REVENUE 358,112,36 392,67, ,957, ,31,,371 42,823, % 46,218,79.8% 418,861,631 TOTAL AVAILABLE RESOURCES 541,496,892 58,84,23 59,7, ,423,,684 62,936, % 476,51, % 462,324,63 OPERATING EXPENDITURES General Gvernment Justice and Public Safety Develpment Scial Services Health and Safety Miscellaneus 55,76, ,479,834 3,648,394 6,882,55 562,279 54,68, ,185,79 2,734,491 9,972, ,294 71,8, ,846,61 3,856,554 9,626,28 511,575 28,893, ,33,114 1,113,82 2,96, ,713 67,128, ,14,281 3,442,674 6,925, , % 11.4% 25.9% 3.5% 54.3% 72,96, ,32,185 3,417,322 6,821, , %.1%.7% 1.5%.4% 65,555, ,895,625 3,471,38 6,963, ,566 12,859,879 2,467,188 9,734,45 5,73,89 1,86, % 1,192,118 1.% 9,365,377 TOTAL OPER. EXPENDITURE ES $ 33,193,718 $ 324,346,317 $ 346,655,257 $ 149,658,,614 $ 351,37, % $ 356,415, % $ 353,848,388 OTHER FINANCING USES $ 5,889,796 $ 55,624,6 $ 56,338,531 $ 171,,561 $ 56,772, % $ 57,55, % $ 69,738,24 TOTAL EXPENDITURES $ 354,83,514 $ 379,97,917 $ 42,993,788 $ 149,83,,175 $ 48,79, % $ 413,966, % $ 423,586,412 ENDING BALANCE BEFORE ADJ. $ 187,413,378 $ 2,113,313 $ 187,76,987 $ 243,593,,59 $ 194,857, % $ 62,544, % $ 38,738,217 RESERVES ON BALANCE Bnd Prceeds Ecn. Develpment Reserve Gateway Bnd Guaranty Ecn. Dev. Bnd Reserve Apprp. Glbal Center Reserve Turner Cnstructin Reserve 27th Payrll Transfer t Special Fund Reserve fr General Fund Transfers *Reserve fr General Fund Advances Settlement Order Reserve Carryver Encumbrance TOTAL RESERVES ON BALANCE (14,45,) (2,155,) (19,16,942) (7,,) (22,39,766) (65,12,78) 2,, (13,,) (928,975) (21,556,7) (33,,) (45,668,344) (2,199,442) (1,212,867) (124,565,698) (18,446,15) (635,) (19,81,15) (15,63,645) (635,) (16,238,645) AVAILA ABLE ENDING BALANC CE $ 187,413,378 $ 2,113,313 $ 121,974,279 $ 243,593,,59 $ 7,291,565 $ 43,462,999 $ 22,499,572 BALANCE TO EXPENDITURES % 52.9% 52.7% 3.3% 162.6% 17..2% 1.5% 5.3% Operating Surplus (Deficit) 4,28,846 12,699,935 (13,36,325) 43,48,,196 (5,256,48) (7,747,549) (4,724,781) * Reserve fr General Fund Advances expected t be repaid frm ther surces (includes Huntingtn Park Garage and Euclid Jail). 26