Projection. Basis. Operating. Revenues. million. The. Property Taxes

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1 February Prjectin Summary February Prjectin Update Prjectin Basis The February prjectin summary prvides a review f the apprved budget (R 232) against current estimates fr Cunty perating budgets. The prjectin fr payrll expenditures including salary, and fringe benefits csts was based n actual csts thrugh pay perid five. The prjectin ther expenditure items was based n the actual activity thrugh February and applicable trends. The revenue estimate utilized the apprved budget fr mst majr surces. General Fund Operating Summary A summary f the mnthly estimatee and the current prjectin fr iss prvided fr majr revenue surces and expenditure categries fr the General Fund Operating. Significant trends and changes as f February prjectin summary are discussed in summary fashin within the fllwing sectins. General Fund Revenue Prjectin Summary Feburary Update Operating Revenue Prperty Taxes Licenses And Permits Fines And Frfeitures Charges Fr Services Lcal Gvt Fund Other Intergvernmental Miscellaneus Other Tax Sales & Use Tax Investment Earnings Ttal Operating Revenue Mnthly YTD s (millins) Feb. 2 Feb. Feb. YTD Feb. YTD YTD Estimate (millins) PY % Chg Feb. Estimate Bud. Var $ Bud Var. %.% Estimate %.5.5.% % % % % % % % % % (.89) 14.1%% % % % (.58).% 14.%% % (1.47).4%% Operating Revenues The ttal current revenue prjectin f $358.8 millin fr General Fund revenue is.4% lwer than the budget r $1.5 millin. The year t datee revenue thrugh February is running 1.2% higher than YTD and is due t the timing f when revenue is recgnized. The February prjectin assumed that revenues are equal t budget except fr miscellaneus revenue and investment earnings. Miscellaneus revenue was adjusted t fllw the prir year actual and investment earnings were adjusted dwnwardd t reflect the cntinued lw interest rate envirnment. The cmbined adjustments lwered revenue by $1.5 millin r.4% %. A cmpletee update f the revenue frecast fr all surces will be cmpleted as part f the first quarter review. Sales Tax cllectins thrugh February are 2.6% ($.9 millin) higher than the same perid in. The estimatee fr sales tax is currently prjected t be even with the budget r 3.5% ver the prir year actual fr the cmbined 1.25% cllectin. 1

2 February Prjectin Summary The ttal prjectin fr LGF at $17.8 millin is in line withh budget and is $5.2 millin lwer than prir year actual. LGF allcatin is prjected t decline by 22.8% cmpared t the same perid a year ag as the full impact f State cuts are in effect. The estimate fr investment earnings is 14% lwer than budget and $3.1 millin lwer than last year s actuals. Shrt term interest rates have remained at histric lws as the fiscal difficulties in Eurpe and a slwing glbal recvery have persisted thrugh and the beginning f. Charges fr servicee revenues are prjected t be $4.5 millin higher than last year and have been frecasted t be flat with budget. General Fund Expenditure Prjectin Summary Feburary Update Mnthly YTD s (millins) YTD Estimate (millins) Operating Expenditures Feb Feb Bud. Var Bud Var. PY % Chg Current Feb YTD Feb YTD $ % Estimate Est. Persnal Services Other Expenses Capital Outlays Ttal Expenditures % 27.% 89.3% 7.8% % 8.3% 28.4% 4.8% Operating Expenditures by Categry Mnthly General Fund Expenditures ttaled $19.4 millinn in February and were $6.4 millin lwer than the same mnth last year. This large decline is due t the timing f when expenses are psted t the accunting system. The mnthly estimate is based n activity thrugh pay perid five and ther expenditures and revenues thrugh February f and the YTD thrugh the prjectin is apprximately 13.% f the prjected ttal fr. The prjected ttal salary and fringe benefit expenditures ($199.6 millin) are 2.3% under budget and $ 9.6 millin higher than actual. The ttal annual prjectin fr fringe benefits is $2.5 millin (4.1%) lwer than the budgeted amunt fr General Fund agencies. Ttal ther expenditures thrugh February are 27.% lwer than the same perid last year due t the timing f when expenses are recgnized. Other expenditures are prjected t be $7.5 millin lwer than the previus year and 8.3% belw the apprved budget. The estimate fr cntrlled expenditures ($33.1 millin) is based n the budget and will be updated as part f the first quarter review. Ttal General Fund expenditures are prjected at $ millin in r 4.2% belw the current apprved budget f $371.5 millin. The prjected surplus in persnal services ($4.7 millin) is cmplimented by the prjected budget surplus in cntractual and ther expenditures ($9.8 millin). 2

3 February Prjectin Summary All funds expenditures (including GF and HHS Levy Fund uses) are prjected t ttal $1.26 billin in and are $42.44 millin lwer than actuals. General Fund and HHS Levy Fund Frecast Summary As f February the Cmbined General Fund and HHS Levy Fund prjected available ending fund balance is estimated at $17.9 millin and is $3.7 millin r 6.8% higher than the current budget. The General Fund is balanced with a surplus f $2.9 millin prjected at the end f and an ending balance f $135.9 millin net f reserves n balance ($47.9 millin). The HHS Levy Fund will utilize a prjected draw in reserves f $4.4 millin. The HHS Levy Fund is expected t use PA reserves ($12.4 millin) t ffset the utilizatin f Levy dllars fr HHS prgram perating expenditures. 215 First Quarter Estimate General Fund and Health & Human Services Levy Fund Frecast General Fund Operating ($ millins) 215 * Estimate Estimate Estimate Revenue Expenditures Operating Surplus/(Deficit) Ending Balance Balance t Expenditure % $355.8 $35.9 $4.9 $ % $36.2 $371.5 ($11.3) $ % $358.8 $355.8 $2.9 $ % ($1.5) $15.7 $14.2 $ % $37.4 $363.8 $6. 6 $ % $368.7 $351.6 $17.1 $ % ($ 1.6) $12.2 $1.6 $ % $371.8 $352.9 $18.9 $ % Health & Human Services Levy Fund ($ millins) 215 * Estimate Estimate Estimate Revenue Expenditures Operating Surplus/(Deficit) Ending Balance Balance t Expenditure % $22.3 $224.3 ($3.9) $ % $26.9 $222.6 ($15.7) $ % $21.7 $26.1 ($4.4) $ % ($5.2) $16.6 $11.3 $ % $26.9 $222.9 ($16.) $ % $21.7 $28.4 ($6.7) $ % ($5.2) $14.6 $9.4 $ % $21.7 $22.8 ($19.1) $ % Cmbined General & HHS Levy Fund ($ millins) 215 * Estimate Estimate Estimate Revenue Expenditures Operating Surplus/(Deficit) Ending Balance Balance t Expenditure % $576.1 $575.2 $.9 $ % $567.1 $594.1 ($27.) $ % $56.5 $561.9 ($1.4) $ % ($6.7) $32.2 $25.5 $ % $ $ ($9. 5) $ % $57.4 $56. $1.5 $ % ($6.8) $26.8 $19.9 $ % $573.5 $573.7 ($.2) $ % * Current budget includes revisins t apprved budget (R 232) and prir year bligatins prjected t be expended in. As f February the prjected ending balance in the Levy Fund f $35. millin has increased t $11.3 abve the ending balance ($23.6 millin) that was includedd in the apprved budget update. Ttal General Fund perating revenue is prjected t be $ millin and is based mstly n the apprved budget update with sme minr revisins t investment earnings and miscellaneus revenue estimates. The estimates fr all revenue surces will be updatedd as part f thee first quarter review. Prjected General Fund perating expenditures are currently prjected t be $15.7 millin r 4.2% under the apprved budget. The estimates fr all perating expenditures will be updated as part f the first quarter review and are expected t trend slightly upward afterr this review is cmpleted. The ending General Fund balance as a percentage f peratingg expenditures is prjected t remain arund the 38% range f current expenditures. The General Fund is expected t have a $2.9 millin perating surplus in based n the current prjectin review. The February prjectin update assumes the use f $12.5 millin in PA reserves t ffset HHS Levy Fund in. The ttal expected draw n Levy Fund reserves is $11.3 millin less than the apprved budget. estimate has been held at a $12. millin PA Fund cntributin level. The ending balance level in the HHS Levy Fund is expected t end at 17.% (f Levy Fund uses) at the end f. The prjectin assumes that balances will remain in cmpliance f the reserve plicy in and by using PA Fund reserves t temprarily mitigate the draw nn Levy Fund reserves. uses The 3

4 February Prjectin Summary The 215 utlk fr the General Fund has prjected perating capacity (perating surpluses) f mre than $15 millin per year r 4.3% f expenditures. The HHS Levy Fund is expected t cntinue drawing dwn reserves (net f the PA Fund cash ffsets) f $6.7 millin in and $19.1 millin in 215. Operating Expenditures by Prgram Cunty Prsecutr The main driver f the prjected budget surpluss ($3.2 millin) is staff vacancies whichh accunts fr $1.3 millin f the surplus. The prjected staffing number is mst likely under stated as f February due t the lack f infrmatinn n replacing staff vacancies. The Prsecutr's staff replacement plans have nt finalized and the estimate fr will be updated nce mre infrmatin is available. Cunty Sheriff The prjectin fr ttal salaries is within budget. The February estimate assumes a budget impact fr replacing 28 vacant deputy psitins and 2 vacant prtective servicee fficers. The current level f vacancies fr Crrectin Officers (3) was assumed t remainn at a cnstant level. The utilizatin f ttal vertime hurs has increased by 1% frm the same perid in with the increase mst prnunced in Jail peratins (21% ver the same perid in ). The current prjectin fr ttal vertime salaries ($9.4 millin) will be managed by the Sheriff and mnitred ver subsequent quarterly review perids. Prisner Bard and Care The current utilizatin trend suggests the estimate fr will ttal $1.7 millin r 13.5% ver the apprved budget. Spending in is at the same level ass the secnd half f. The lng term utilizatin f municipal jails and the related csts t the Cunty are directly related t plicies within the Cunty Justice System (Prsecutr, Cmmn Pleas Curt and Sheriff). The impact f plicies such as implementing a centralized bking n the budget fr Prisner Bard and Care is nt included in the current estimate. Additinal evaluatin f expenditure trends and the impact f plicy changes will be undertaken in the first and secnd quarter detailed reviews. Department f HHS The Department f HHS (DCFS, EFS, DSAS and CSEA) is currently prjecting a surplus f $23.5 millin with significant variances in DCFS and EFS. Children and Family Services and Emplyment and Family Services are under spending within the Client Services apprpriatin assuming prirr year s utilizatin. These services include child placement, family treatment, family supprt services, parenting classes, fster parent supprt, as well as emergency payments fr at risk families. In additin, the divisins f HHS have apprximately 12 vacancies that cntribute t thee psitive current variance verall. The budget surplus in DCFS ($12.9 millin) is due t unused carryver apprpriatin thatt was established in mid 211 in rder t certify service prvider cntracts. Apprximately $5 millin is a result f actual reduced expenditure trends. The Children Services Fund prjected surplus includes $1 millin in additinal Title IV E revenue; the frecast frm the agency was understated fr. The prjectin fr EFS includes the impact f 25 vacant psitins. The ther perating budget line is verstated by $1.5 millin; this level f funding will be revisited in the first quarter review. Using actual as a prjectin basis, the Client Services apprpriatin is verstated by $2.9 millin; the amunt f relief payments t clients (fr emergency situatins) has nt reached the apprpriatin level in the last three years. 4

5 February Prjectin Summary Department f HHS Staffing As f pay perid five the Department f Health and Human Services has 124 prjected vacancies (FTEs). The agency cntinues t aggressively fill primarily direct service psitins including EFS Specialists (JFS psitins (CFS) are filled r in the prcess f being filled s the key t maintaining service levels and mderating caselads will be retaining the new staff. Ging frward, the estimate f 2,34 FTEs assumes a decrease f 1 psitins frm the 211 actual FTE EFS), Supprt Officers (JFS CSEA), and Family Service Aides (SAS). Currently, the Scial Service Wrker level. Cunty Fiscal Office The prjected budget surplus ($7.3 millin, all funds) is the result f a variety f items, which include: staff reductins and sme attritin since 211 ($ $1.7 millin),, a lwer estimate fr the new real prperty tax system implementatin cstss ($1.4 millin), the shift f data prcessing expenses t the IT department ($1. millin), remval f ld cntracts frm the frmer auditr's accunt ($1. millin), savings frm prir year cmpletin f lder financial audits ($62,), estimated supply cntract expenses that are prjecting lw ($ $4,), lwer appraiserr cntracts ($ 36,), sme early savings in treasury cntracts ($2,) and lwer estimated leases fr the Title Bureau divisin. Infrmatin Technlgy This department began a cnslidatin f IT staffing frm the ther agencies last year that has s far resulted in a prjected 129 FTEs by year end, which is 11 FTEs lwer than budget. Frty tw emplyees frm the health and human services agencies were added t the ttal budget, but the IT emplyees frm Public Safety have nt yet been mved byy the department. The cnslidatin f IT cntracts and prfessinal services has als begun with the cuntywide enterprise Micrsft (MS) sftware cntract, MS and archiving cntract, and pending server maintenance cntract, which will cllapse maintenance fr several types f servers int ne master agreement. Public Wrks The cmbined department f Public wrks has a prject budget surplus f $5.1 millin acrss all funding surces. In $3.6 millin f the surplus is related t the impact f unfilled vacancies. The sewer maintenance divisin cntinues t grw thrugh its reginal effrt. An additinal wrk crew is being established this year, s the budget included a full year f additinal staffing. The prjectin includes a partial year savings and sme attritin resulting in a budget surplus f 3 FTEs. The Rad and Bridge divisin is als seeing sme delayed hiring f vacant maintenance and new design and planning psitins and s a budget surplus f 29 FTEs is prjectedd here. Vacancies f five trades services psitins have resulted in temprary increase in prjected vertime csts. The vertime csts fr the divisin shuld decrease as vacant psitins are filled and evening ut the FTE budget variance. Bard f Electins The BE is in agreement with OBM that the apprpriatin levell is nt reflective f what will actually be spent n electins in. The Bard s staff has reviewed the February estimate and is in agreement with the estimates that shw a sizeable budget surplus ($3.4 millin). Theree are, hwever, tw pending prjects (electrnic plll bks and new scanners) nt reflected in the current estimate may increasee the prjectin. Based n discussins with the Bard much f the impact f these prgrams will mst likely hit in late r early and will be evaluated in subsequent quarterly reviews. 5

6 February Prjectin Summary See Departmental Prjectin Summary individual departmental budget perfrmance. Recent Ecnmic Indicatrs Unemplyment Rate / Jb Lsses The current unemplyment rate is 8.3% (nt seasnally adjusted) in Cuyahga Cunty fr January. Ohi's unemplyment rate in January was 8.4% (nt seasnally adjusted).. The seasnally adjusted rates in January were 7.% fr the State and 7.9% fr the U.S. Ohi Department f Jbs and Family Services, Ohi Labr Market Infrmatin The civilian labr frce fr Cuyahga Cunty in January was estimated at 617,3 with apprximately 51,1 wrkers r 8.3% in the unemplyment categry. Ohi Department f Jbs and Family Services, Ohi Labr Market Infrmatin Natinal unemplyme nt rate was 7.9% (U3) seasnally adjusted. Ohi s emplyment level increased by 3,8 jbs in January, bringing the year t date rise in emplyment t 92,,8 jbs up frm 47,. The Ohi unemplyment rate increased frm 6.7% t 7.% in January (seasnally adjusted),.9% pints belw the January natinal unemplyment rate. State f Ohi OBM February Reprt Unemplyment Claims Ohi's 136,72 new unemplyment claims during the first eleven weeks f the first quarter f reversed curse t an increase f.3% higher than the same figure fr the first eleven weeks f the first quarter f last year. The rate f decline in Ohi's new unemplyment claims cntinues t slw, particularly in cmparisn t the decline seen last year duringg the first quarter f. Gerge Zeller Inflatin and CPI The Cnsumer Price Index fr All Urban Cnsumers rse.7 percent in February n a seasnally adjusted basis, accrding t the U.S. Bureau f Labr Statistics. The CPI less fd and energy increased.2% n a seasnally adjusted basis. The annual rate f CPI was 2.% in February. U.S. Bureau f Labr Statistics CPI Data Accrding t the Federal Reserve Bank f Cleveland, the median Cnsumer Price Index rse.2% (2.9% annualized rate) in February. The median CPI prvides a better signal f the inflatin trend than either the all items CPI r the CPI excluding fd and energy. Federal Reserve Bank f Cleveland Ecnmy Real GDP grwth was essentially unchanged (.1% increase) in the furth quarter f fllwing a 3.1% increase in the third quarter f. State f Ohi OBM February Reprt The Federal Reserve revised the prspects fr GDP and emplyment grwth dwnwardd at the last FOMC meeting. The Fed has signaled it will keep key shrt term rates at currentt levels thrugh. The Ohi Cincident Ecnmic Index, cmpiled by the Federal Reserve Bank f Philadelphia, was 4.7% in December, dwn frm a recent peak f 5.9% last September.. The cmpanin Ohi Leading Ecnmic Index fell.4% in December, the fifth straight mnth belw 2.%. State f Ohi OBM February Reprt 6

7 February Prjectin Summary Legislative and Plicy Updates HHS Recmmendatins (R 39) The fiscal agenda that included recmmenda tins fr revising varius HHS perating budgets and crrespnding Levy uses is being reviewed in cmmittee nn April 1 st. The submitted changes include $1.6 millin reductins t Levy Fund budgets if apprved are nt included in the current estimate fr the HHS Levy Fund. The February update includes a prjected $17. millin structural shrtfall in the HHS Levy Fund that will have t be addressed as part f the budget develpment prcess fr 215. Cuyahgaa Cunty Headquarters Financing The Prt Authrity priced tax exempt lease revenue bnds ( $7 millin) t fund the cnstructin f the new headquarters building n March 21 st. The ffering wass rated Aa2 Mdy s) and AA (S&P) with the Cunty serving as a credit tenant. The bnd prceeds will fund a $67 millin prject fund and the needed reserves fr capitalized interest ($7.2 millin) and debt service reserve ($6.2 millin). The bnd deal is expected t settle n April 2 nd. Varius Funding Initiatives OBM staff are reviewing funding prpsals fr several new prgrams including the 911 Cnslidated Shared Services Fund and the creatin f a Recrder Autmatin Fund. Written reviews and recmmendatins fr these prpsed prgrams will be prepared in cnjunctin with first quarter review. *** Next Reprt Date The Office f and Management will cmplete a first quarter update fr the perid ended March 31,. The quarterly update will be submitted in cnjunctin with the budget revisin recmmendatins. The first quarter review will includee recmmendatins fr adjusting current apprpriatin levels where necessary and is the first step in budget develpment fr the 215 biennium. A detailedd reprt will be cmpleted by OBM and a presentatin will be prvided t the Cuncil Finance Cmmittee in May. 7

8 PRELIMINARY ROLLUP Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - Feb. Frecast Summary By Fund 15:6 1A General Fund Opera ng Current Year Current Ttal Ttal Prjec n Prjec n Prjec n AVAILABLE BEGINNING BALANCE $149,382,64 $178,521,696 $18,93,874 $18,93,874 $135,949,464 $147,672,547 OPERATING REVENUE 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 Revenue 14,183,988 14,818,423 13,99,658 13,99,658 13,99,658 13,659, ,589, ,787,81 234,951, ,951,524 24,237, ,54,439 55,1 55,26 52,598 52,598 52,598 52,598 9,598,765 9,32,384 9,774,39 9,774,39 9,774,39 9,774,39 43,989,8 53,155,3 57,656,443 57,656,443 61,82,86 59,82,86 33,74,385 22,99,45 17,749,292 17,749,292 18,15,531 18,15,531 12,788,318 13,448,286 12,241,633 12,241,633 12,31,632 12,31,632 2,472,213 3,234,851 3,442,424 3,442,424 4,46,744 4,131,744 12,525,51 6,637,983 4,15, 3,568,925 3,925,175 4,317,675 1,618,14 5,339,786 6,3,966 5,412,25 5,387,25 5,387,25 TOTAL OPERATING REVENUE $356,524,622 $355,787,13 $36,228,577 $358,758,786 $368,742,366 $371,786,372 TOTAL REVENUE $356,524,622 $355,787,13 $36,228,577 $358,758,786 $368,742,366 $371,786,372 TOTAL AVAILABLE RESOURCES $55,96,686 $534,38,799 $54,322,451 $538,852,66 $54,691,83 $519,458,919 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Miscellaneus 42,16,664 47,749,852 68,187,46 6,674,191 58,778,141 58,87,34 219,892,95 233,355, ,869, ,699, ,843, ,96,223 3,38,17 6,262,596 3,698,816 7,67,321 3,658,732 7,214,391 3,345,757 6,72,526 3,366,811 6,83,741 3,49,724 6,747,48 158, , ,42 635, , ,455 29,337,819 15,68,41 13,76,953 13,734,945 13,735,33 13,738,281 TOTAL OPERATING EXPENDITURES $31,48,574 $37,691,93 $326,39,482 $31,81,862 $35,29,23 $36,456,197 OTHER FINANCING USES $26,336,416 $43,232,363 $45,17,348 $45,1,851 $46,412,2 $46,437,366 TOTAL EXPENDITURES $327,384,99 $35,924,266 $371,497,83 $355,812,713 $351,621,25 $352,893,563 ENDING BALANCE BEFORE ADJ. $178,521,696 $183,384,533 $168,824,621 $183,39,947 $153,7,58 $166,565,356 RESERVES ON BALANCE Ecnmic Develpement Reserve (8,,) (8,,) Other Strategic Ini a ves (6,,) (6,,) Gateway Bnd Guaranty (3,3,) (3,3,) Shaker Square Bnd Guaranty (48,1) (48,1) Medical Mart Opera ng Reserve (3,29,659) (5,91,346) (5,68,158) (4,898,33) (6,134,938) Whiskey Island Purchase Reserve (1,352,) (1,352,) 27th Payrll Reserve (11,,) (11,,) (5,) (5,) IT Autma n Reserve (925,) (925,) IT Enterprise Reserve (1,65,) (1,65,) Se lement Order Reserve (2,711,498) (2,711,498) Carryver Encumbrance (11,365,344) (7,35,727) TOTAL RESERVES ON BALANCE $ ($3,29,659) ($52,262,288) ($47,9,483) ($5,398,33) ($6,634,938) TOTAL AVAILABLE ENDING BALANCE $178,521,696 $18,93,874 $116,562,333 $135,949,464 $147,672,547 $159,93,418 BALANCE TO EXPENDITURES % 54.5% 51.3% 31.4% 38.2% 42.% 45.3% Opera ng Surplus ( Deficit ) * ($11,269,253) $2,946,73 $17,121,116 $18,892,89 * Opera ng results include surces and uses fr Medical Mart Cnven n Center prject. 8

9 PRELIMINARY ROLLUP Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - Feb. Frecast Summary By Fund 15:7 29A Health Human Service Levy Fund Current Year Current Ttal Ttal Prjec n Prjec n Prjec n AVAILABLE BEGINNING BALANCE $29,86,977 $43,272,126 $39,336,663 $39,336,663 $34,956,625 $28,298,141 OPERATING REVENUE 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 Revenue 185,87, ,51, ,9, ,865, ,865, ,865,218 38,9,775 32,227,847 27,775,134 27,775,134 27,775,134 27,775,134 52,759 42,331 52,6 52,6 52,6 52,6 941, TOTAL OPERATING REVENUE $224,892,38 $22,322,91 $26,918,445 $21,692,952 $21,692,952 $21,692,952 TOTAL REVENUE $224,892,38 $22,322,91 $26,918,445 $21,692,952 $21,692,952 $21,692,952 TOTAL AVAILABLE RESOURCES $254,753,15 $263,594,217 $246,255,18 $241,29,615 $236,649,577 $229,991,93 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Miscellaneus 247, 247, 247, 247, 247, 247, 69,693,656 71,239,656 7,943,657 7,943,657 7,943,657 7,943,657 TOTAL OPERATING EXPENDITURES $69,94,656 $71,486,656 $71,19,657 $71,19,657 $71,19,657 $71,19,657 OTHER FINANCING USES $141,54,233 $152,77,898 $151,425,244 $134,882,333 $137,16,779 $149,624,775 TOTAL EXPENDITURES $211,48,889 $224,257,554 $222,615,91 $26,72,99 $28,351,436 $22,815,432 ENDING BALANCE BEFORE ADJ. $43,272,126 $39,336,663 $23,639,27 $34,956,625 $28,298,141 $9,175,661 TOTAL AVAILABLE ENDING BALANCE $43,272,126 $39,336,663 $23,639,27 $34,956,625 $28,298,141 $9,175,661 BALANCE TO EXPENDITURES % 2.5% 17.5% 1.6% 17.% 13.6% 4.2% Opera ng Surplus ( Deficit ) * ($15,697,456) ($4,38,38) ($6,658,484) ($19,122,48 9

10 PRELIMINARY ROLLUP Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - Feb. Frecast Summary By Fund Type 15:5 1 PR3 General Fund / HHS Levy 211 Current Year Current Prjec n Ttal Prjec n 215 Ttal Prjec n AVAILABLE BEGINNING BALANCE $179,243,41 $221,793,822 $219,43,537 $219,43,537 $17,96,89 $175,97,688 OPERATING REVENUE Prperty Taxes 199,991,231 22,87, ,, ,774, ,774, ,524,876 Sales And Use Tax 216,589, ,787,81 234,951, ,951,524 24,237, ,54,439 Licenses And Permits 55,1 55,26 52,598 52,598 52,598 52,598 Fines And Frfeitures 9,598,765 9,32,384 9,774,39 9,774,39 9,774,39 9,774,39 Charges Fr Services 43,989,8 53,155,3 57,656,443 57,656,443 61,82,86 59,82,86 Lcal Gvernment Fund 33,74,385 22,99,45 17,749,292 17,749,292 18,15,531 18,15,531 Other Intergvernmental 5,879,93 45,676,133 4,16,767 4,16,767 4,85,766 4,85,766 Other Taxes 2,524,972 3,277,182 3,495,24 3,495,24 4,99,344 4,184,344 Investment Earnings 12,525,51 6,637,983 4,15, 3,568,925 3,925,175 4,317,675 Miscellaneus 11,559,275 5,339,926 6,3,966 5,412,25 5,387,25 5,387,25 TOTAL OPERATING REVENUE $581,416,66 $576,19,194 $567,147,22 $56,451,738 $57,435,318 $573,479,324 TOTAL REVENUE $581,416,66 $576,19,194 $567,147,22 $56,451,738 $57,435,318 $573,479,324 TOTAL AVAILABLE RESOURCES $76,659,71 $797,93,16 $786,577,559 $779,882,275 $741,341,47 $749,45,12 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Miscellaneus 42,16,664 47,749,852 68,187,46 6,674,191 58,778,141 58,87,34 219,892,95 233,355, ,869, ,699, ,843, ,96,223 3,38,17 6,59,596 3,698,816 7,314,321 3,658,732 7,461,391 3,345,757 6,967,526 3,366,811 7,77,741 3,49,724 6,994,48 69,852,139 71,991,82 71,643,59 71,579,234 71,597,869 71,61,112 29,337,819 15,68,41 13,76,953 13,734,945 13,735,33 13,738,281 TOTAL OPERATING EXPENDITURES $37,989,23 $379,178,559 $397,581,139 $382,1,519 $376,399,887 $377,646,854 OTHER FINANCING USES $167,876,649 $196,3,261 $196,532,592 $179,884,184 $183,572,799 $196,62,141 TOTAL EXPENDITURES $538,865,879 $575,181,82 $594,113,731 $561,885,73 $559,972,686 $573,78,995 ENDING BALANCE BEFORE ADJ. $221,793,822 $222,721,196 $192,463,828 $217,996,572 $181,368,721 $175,741,17 ADJUSTMENTS TO BALANCE Ecnmic Develpement Reserve (8,,) (8,,) Gateway Bnd Guaranty (3,3,) (3,3,) Other Strategic Ini a ves (6,,) (6,,) Shaker Square Bnd Guaranty (48,1) (48,1) Medical Mart Opera ng Reserve (3,29,659) (5,91,346) (5,68,158) (4,898,33) (6,134,938) Whiskey Island Purchase Reserve (1,352,) (1,352,) 27th Payrll Reserve (11,,) (11,,) (5,) (5,) IT Autma n Reserve (925,) (925,) IT Enterprise Reserve (925,) (925,) Se lement Order Reserve (2,711,498) (2,711,498) Carryver Encumbrance (11,365,344) (7,35,727) TOTAL ADJUSTMENTS TO BALANCE $ ($3,29,659) ($52,262,288) ($47,9,483) ($5,398,33) ($6,634,938) HUMAN SERVICES - ENDING BALANCE GENERAL FUND - ENDING BALANCE $43,272,126 $39,336,664 $23,639,28 $34,956,627 $28,298,143 $9,175,663 $178,521,696 $18,93,873 $116,562,332 $135,949,462 $147,672,545 $159,93,416 TOTAL AVAILABLE ENDING BALANCE $221,793,822 $219,43,537 $14,21,54 $17,96,89 $175,97,688 $169,16,79 BALANCE TO EXPENDITURES % 41.2% 38.1% 23.6% 3.4% 31.4% %

11 Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - Feb. General Fund / HHS Levy Fund Subsidies 3/19/ PR5 211 Current Year Current Prjec n Es mate Ttal Prjec n Special Revenue Funds Cuy C Reg Frensic Science Lab SR TASC HHS Public Defender HHS Children Services Fund Cunty Planning Cmmissin Emergency Management Human Services Other Prgram Cuyahga Supprt Enfrcement Agency Fatherhd Ini a ve Treatment Services HHS Early Childhd - IIC Witness Vic m HHS Criminal Jus ce Interven n HHS JC Deten n & Prba n Services Custdy Media n JC HHS Yuth & Family Cmmunity Partn Cmmn Pleas HHS Subsidy Brwnfield Revlving Lan Fund Sil & Water Cnserva n Children & Family Services Office f Health and Human Services Cuyahga Tapestry System f Care Emplyment & Family Services Admin Children With Medical Handicap Senir & Adult Services Early Childhd - IIC Public Asst. FCFC Public Assistance Hmeless Services HHS Office f Reentry General Gas & License Fees 2,42,887 2,93,966 2,85,712 (711,746) 2,12,21 2,88, ,367 35, 485,64 794,875 (39,271) 487, ,893 77, , ,916 52, , ,833 44,757,948 41,288,986 38,352,324 33,756,51 4,595,814 38,32,23 33,758,473 1,448,269 1,248,866 1,383,589 1,459,765 (76,176) 1,388,19 1,443, ,82 356, , ,426 (29,527) 378,83 454,814 1,12, ,965 21,27 (21,27) 7 1,96,663 3,49,31 3,959,757 3,351,711 68,46 4,57,112 3,4,453 87,257 (87,257) 833, , , , , , , ,982 1,635,583 1,73,19 1,988,692 1,838,281 15,411 2,1,963 1,892,37 14,798 36,75 13,25,479 14,349,628 14,321,352 13,19,19 1,212,243 14,429,639 13,453,897 4,43 3,57,44 3,281,362 3,295,368 3,772,18 (476,65) 3,339,87 4,294,766 1,22,577 1,252,638 1,31, , ,562 1,331,79 1,259,288 5, 75, 75, 75, 75, 75, 23,688,542 33,178,378 27,891,441 26,396,92 1,495,349 28,343,478 27,252,587 8, ,543 2,341,133 1,692,9 648,233 2,371,862 1,766,863 4,213,115 5,636,368 5,991,562 4,494,46 1,497,516 5,994,686 4,432,439 12,666,264 7,549,15 16,91,791 12,292,874 3,798,917 16,313,619 13,221,51 1,18,513 1,65,513 1,18, , ,6 1,18,513 1,264,453 9,192,246 12,735,396 12,933,593 11,19,736 1,913,857 13,77,41 11,34,131 1,248,742 11,194,955 9,287,914 9,63, ,266 9,29,46 8,196,452 1,971,559 4,63,578 3,411,36 2,492, ,799 3,414,68 2,492,135 6,2,761 5,468,543 5,171,69 4,932, ,112 5,137,428 4,984,124 2,192,812 2,35,972 2,143,699 2,142,252 1,447 2,171,99 1,919, ,787 69,787 69,787 69,787 69,787 69,787 Ttal Special Revenue Funds $144,193,539 $157,544,796 $156,66,485 $14,341,23 $15,725,462 $156,88,159 $142,74,936 Debt Service Funds Gateway Arena Brwnfield Debt Service Shaker Square Debt Service Cmmercial Redevelpment Debt Service Medical Mart Series 21 Debt Service 2,432,251 5,91,82 5,65, 6,, (35,) 5,25, 5,25, 1,57,8 58,379 1,473,855 1,123,855 35, 1,624,583 1,624,583 14, 14, 124,262 8,131 44, , ,325 1,15, , ,6 893,6 884, ,365 17,369,82 3,6,884 31,161,79 31,161,79 32,658,239 32,658,239 Ttal Debt Service Funds $22,527,244 $37,215,5 $39,33,57 $39,259,376 $44,131 $4,54,512 $4,54,512 Enterprise Funds Cuyahga Reginal Infrma n System Cunty Airprt 24, , , , , ,32 869,53 869, , , , ,351 Ttal Enterprise Funds $825,491 $1,242,965 $1,162,6 $283,785 $878,815 $1,193,546 $327,351 Cunty Supplies Internal Service Funds 33,375 Ttal Internal Service Funds $33,375 $ $ $ $ $ $ TOTAL SUBSIDIES $167,876,649 $196,3,261 $196,532,592 $179,884,184 $16,648,48 $198,614,217 $183,572,799 11

12 PRELIMINARY ROLLUP Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - Feb. Frecast Summary By All Funds 3/19/13 15:13 PR4 211 Current Year Current Prjec n Ttal Prjec n 215 Ttal Prjec n AVAILABLE BEGINNING BALANCE $548,766,667 $586,471,167 $627,27,86 $627,27,86 $474,993,75 $466,212,697 OPERATING REVENUE 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 338,275, ,241, ,484,46 314,258, ,258,967 31,8, ,589, ,787,81 234,951, ,951,524 24,237, ,54,439 1,771,684 1,54,141 1,771,591 1,643,46 1,643,46 1,643,46 12,74,474 12,165,629 12,62,191 12,26,993 12,26,993 12,26, ,69,695 24,312,7 252,89,815 23,21, ,2, ,72,849 33,963,947 23,381,436 17,749,292 17,749,292 18,15,531 18,15, ,28, ,528, ,917, ,773, ,466, ,667,526 34,517,997 37,187,234 35,724,8 35,868,355 36,712,68 36,797,68 13,723,475 14,638,951 4,68,231 3,976,434 4,332,684 4,725,184 72,15,666 73,34,32 94,631,835 84,82,548 82,15,97 82,147,37 TOTAL OPERATING REVENUE $1,298,47,45 $1,294,78,941 $1,299,548,888 $1,252,441,622 $1,256,28,27 $1,256,969,387 TOTAL AVAILABLE RESOURCES $1,847,174,72 $1,881,252,18 $1,926,576,748 $1,879,469,482 $1,731,21,732 $1,723,182,84 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Public Wrks Debt Service Miscellaneus 141,334, ,896,35 11,218,43 478,54,952 76,25,88 61,936,28 66,475,398 13,388,354 15,388, ,113, ,278,68 34,17,647 35,458, ,81,263 7,219, ,529,169 29,84, ,761,943 21,749,61 467,748,415 77,832,523 78,854,178 77,255,61 54,51,68 77,724,436 14,457,733 77,152,53 82,924,167 18,41,337 72,63,29 82,924,167 92,847, ,159, ,126,918 22,134, ,1,798 77,353,727 72,618,741 77,22,311 11,798, ,444,9 29,989,82 22,255, ,413,283 77,377,6 72,629,964 76,872,312 13,379,696 TOTAL OPERATING EXPENDITURES $1,26,4,977 $1,251,311,635 $1,345,147,26 $1,256,234,646 $1,254,512,969 $1,258,362,95 ENDING BALANCE BEFORE ADJ. $587,133,95 $629,94,473 $581,429,722 $623,234,836 $476,58,763 $464,819,134 ADJUSTMENTS TO BALANCE Ecnmic Develpement Reserve Other Strategic Ini a ves Gateway Bnd Guaranty Shaker Square Bnd Guarenty Medical Mart Opera ng Reserve Whiskey Island Purchase Reserve Rck Hall Debt Reserve 27th Payrll Reserve IT Autma n Reserve IT Enterprise Reserve Se lement Order Reserve Fund Revenue Adjustments Carryver Encumbrance TOTAL ADJUSTMENTS TO BALANCE (8,,) (8,,) (6,,) (6,,) (3,29,659) (3,3,) (3,3,) (48,1) (48,1) (5,91,346) (5,68,158) (4,898,33) (6,134,938) (1,352,) (1,352,) (8,869,1) (8,869,1) (11,,) (11,,) (5,) (5,) (925,) (925,) (1,65,) (1,65,) (2,711,498) (2,711,498) (661,928) 378,46 ($661,928) (94,249,117) (94,249,117) ($2,912,613) ($149,925,57) ($148,241,131) ($1,296,66) ($12,769,876) AVAILABLE ENDING BALANCE $586,471,167 $627,27,86 $431,54,215 $474,993,75 $466,212,697 $452,49,258 BALANCE TO EXPENDITURES % 46.5% 5.1% 32.1% 37.8% 37.2% 35.9% 12

13 PR6 Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - February Update General Fund Opera ng 15:18 Current Year Current Prjec n % Over r Under YTD % Obligated % Change PY1 - CY Es mate Ttal Prjec n Cunty Execu ve Agencies Office f the Cunty Execu ve 2,17,176 1,732,393 1,655,15 77, % 3, % -17.9% 1,741,89 1,736,251 Cmmunica ns Office 434,15 313,4 121, % 1, % 41, ,632 Cunty Law Department 1,191,329 1,636,46 1,515, , % 269, % 27.2% 1,436,23 1,562,355 Human Resurces 4,7,35 3,317,792 2,966,1 351, % 538, % -26.% 3,327,598 3,19,39 Cunty Administra ve Divisins 42,796 24,942 24,942 1.%.% -1.% Develpment 3,35,367 3,228,677 2,93,21 298, % 844, % -11.4% 3,231,852 2,971,9 Reginal Cllabra n 219,19 255, ,297 14, % 41, % 1.1% 232, ,167 Cunty Fiscal Office 16,74,757 16,886,727 14,563,158 2,323, % 2,146, % -13.% 16,425,638 14,746,12 Infrma n Technlgy 14,822,953 14,892,134 (69,181) -.5% 145,53 1.% 15,588,99 13,819,564 Public Wrks - Facili es Management 4,633,59 4,651,937 4,652,918 (981) -.% 1,77, %.4% 4,23,52 4,652,412 Cunty Sheriff 82,373,275 82,15,921 81,958, ,48.2% 14,913, % -.5% 81,2,83 81,826,278 Bard & Care Of Prisners 1,671,557 1,475,31 1,675,67 (199,757) -13.5% 299, %.2% 1,494,72 1,655,69 Public Safety & Jus ce Services 2,912,847 2,967,989 2,41,87 557, % 321, % -17.2% 3,126,252 2,384,932 Jus ce Systems Management 6 Clerk f Curts 1,643,567 12,327,864 11,228,399 1,99, % 1,369, % 5.5% 1,928,13 9,29,29 Cunty Medical Examiner 6,473,81 6,863,15 6,535,49 327, % 94, % 1.% 6,554,41 6,182,463 Medical Mart Opera ng Accunt 12,72,438 11,99, 12,, (1,) -.1% 866, % -5.5% 12,, 12,, Capital Imprvement GF Subsidy 54,2 25, 25,.%.% -53.7% 25, 25, General Fund/Self Insurance Fund 27,786 3, 66, , % 66, % 141.% 3,2 68,31 Miscellaneus Obliga ns & Payments 1,567,95 4,955,57 4,67, ,433 7.% 215, % 193.8% 97,794 3,27,428 Statutry Expenditures 67,815 83,842 82,48 1, %.% 21.% 85,491 82,48 Ttal Cunty Execu ve Agencies $151,137,991 $17,356,284 $164,543,912 Elected Officials $5,812, % $24,963, % 8.9% $163,319,635 $16,28,59 Cunty Cuncil 1,624,293 1,898,813 1,673, , % 266, % 3.% 1,798,41 1,658,226 Cunty Prsecutr 26,122,253 27,492,64 24,955,134 2,536,93 9.2% 4,462, % -4.5% 26,473,61 23,938,187 Curt f Cmmn Pleas 39,697,785 42,42,551 4,623,482 1,779,69 4.2% 6,889, % 2.3% 41,17,688 4,383,58 Dmes c Rela ns Curt 7,321,335 6,753,553 6,757,884 (4,331) -.1% 1,12, % -7.7% 6,773,483 6,72,93 Juvenile Curt 38,244,521 32,449,537 32,362,528 87,9.3% 4,876, % -15.4% 32,315,767 31,996,419 Prbate Curt 5,771,2 5,651,94 5,54,32 111,62 2.% 916, % -4.% 5,677,145 5,663,96 8th District Curt f Appeals 756,388 68,51 575,394 14, % 19,32 2.8% -23.9% 688, ,686 Municipal Judicial Csts 3,119,21 3,261,631 2,863, , % 412, % -8.2% 3,315,737 2,912,979 Ttal Elected Officials $122,656,985 $12,589,294 $115,351,63 Bards and Cmmissins $5,237, % $18,946, % -6.% $118,59,517 $113,863,13 Inspectr General 749, , , , % 133, % 15.% 999, ,652 Department f Internal Audit 142, , , , % 63, % 228.8% 652, ,168 Human Resurces Cmmissin 293, ,5 399, , % 48,32 8.9% 36.1% 472, ,363 Bard f Elec ns 17,461,132 18,148,444 14,774,753 3,373, % 1,399,25 7.7% -15.4% 18,983,641 14,975,48 13

14 PR6 Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - February Update General Fund Opera ng 15:18 Current Year Current Prjec n % Over r Under YTD % Obligated % Change PY1 - CY Es mate Ttal Prjec n Bards and Cmmissins Charter Review Cmmissin 1, 1,.%.% 1, Bard f Revisin 18,33 5,794 12, %.% (6,268) NOACA 174, , ,259.% 87,13 5.%.% 174, ,744 Ombudsman Prgram Public Defender 7,89,153 7,455,22 7,333, , % 1,261, % -6.1% 7,522,683 7,391,376 Sldiers' and Sailrs' Mnument 199, , ,228 27, % 22, % -16.4% 194,27 168,217 Veterans Service Cmmissin 7,67,321 7,214,391 6,72, , % 954, % -4.9% 7,4,531 6,83,741 Ttal Bards and Cmmissins $33,896,924 $35,444,94 $3,915,32 $4,529, % $3,97, % -8.8% $36,4,231 $31,318,41 TOTAL OPERATING EXPENDITURES $37,691,9 $326,39,482 $31,81,862 $15,579,62 4.8% $47,879, % 1.% $317,419,383 $35,29,229 14

15 PR6 Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - February Update All Cunty Funds 15:16 Current Year Current Prjec n % Over r Under YTD % Obligated % Change PY1 - CY Es mate Ttal Prjec n Cunty Execu ve Agencies Office f the Cunty Execu ve 2,17,176 1,732,393 1,655,15 77, % 3, % -17.9% 1,741,89 1,736,251 Cmmunica ns Office 434,15 313,4 121, % 1, % 41, ,632 Cunty Law Department 1,191,329 1,636,46 1,515, , % 269, % 27.2% 1,436,23 1,562,355 Human Resurces 4,739,556 4,43,936 3,671, , % 674, % -22.5% 4,56,714 3,736,494 Cunty Administra ve Divisins 42,796 24,942 24,942 1.%.% -1.% Develpment 5,419,89 27,115,317 18,938,988 8,176, % 1,265, % 249.5% 26,978,261 18,995,513 Reginal Cllabra n 219,19 255, ,297 14, % 41, % 1.1% 232, ,167 Cunty Fiscal Office 4,658,351 42,721,959 35,47,155 7,314, % 4,14, % -12.9% 4,935,328 35,225,839 Infrma n Technlgy 21,18,54 21,532,752 19,169,487 2,363, % 2,7, % -9.5% 19,592,45 17,246,529 Public Wrks - Facili es Management 49,414,473 51,14,658 5,35,14 1,15, % 8,43, % 1.3% 51,31,142 5,69,616 Public Wrks - Cunty Rad & Bridge 2,321,851 4,41,418 37,544,27 2,497, % 4,583, % 84.7% 24,71,17 37,584,59 Public Wrks - Sanitary Engineer 28,7,342 3,629,118 29,33,968 1,325,15 4.3% 2,475, % 4.6% 3,712,343 29,328,352 Public Wrks - Cunty Airprt 1,52, , , %.% 1,153,937 Cunty Sheriff 93,4,723 94,144,8 92,666,565 1,478, % 16,171, % -.4% 92,337,674 93,446,98 Bard & Care Of Prisners 1,671,557 1,475,31 1,675,67 (199,757) -13.5% 299, %.2% 1,494,72 1,655,69 Public Safety & Jus ce Services 9,551,694 11,264,416 8,933,346 2,331,7 2.7% 1,266, % -6.5% 11,153,752 8,996,586 Jus ce Systems Management 6 Dmes c Vilence 233, , ,118.% 126, % 4.6% 244, ,118 Clerk f Curts 11,276,53 13,87,343 12,155,62 931, % 1,452, % 7.8% 11,57,532 9,93,781 Cunty Medical Examiner 9,4,193 1,2,53 9,887, , % 1,477, % 5.2% 9,95,818 9,541,929 Office f Health and Human Services 2,649,468 2,257,491 2,121, ,129 6.% 473, % -19.9% 2,515,488 2,151,975 HHS Children and Family Services 14,857,33 153,382,576 14,464,892 12,917, % 22,68, % -.3% 147,288, ,261,743 HHS Senir and Adult Services 16,464,618 16,949,646 15,68,94 1,88, % 2,353, % -8.5% 17,78,659 15,13,135 HHS Emplyment & Family Services 74,131,326 79,77,735 74,336,877 5,37, % 1,962, %.3% 74,862,518 71,75,715 Cuyahga Supprt Enfrcement Agency 28,958,191 32,77,587 31,19,36 1,598, % 4,323, % 7.4% 33,98,34 31,374,288 Early Childhd Invest In Children 16,442,524 12,394,5 11,363,51 1,3, % 1,973, % -3.9% 11,728,28 1,341,159 Family & Children First Cuncil 3,912,72 4,17,325 3,598, , % 294, % -8.% 4,52,969 3,598,424 HHS Office f Reentry 2,72,184 2,143,699 2,142,282 1,417.1% 313, % 3.4% 2,171,99 1,919,463 Office f Hmeless Services 5,168,281 5,3,86 5,89,353 21,733 4.% 785, % -1.5% 5,266,444 5,14,52 Human Services Other Prgms 791,747-1.% 7 Wrkfrce Develpment 16,183,733 1,976,347 1,868,913 17,434 1.% 1,47, % -32.8% 1,979,721 1,868,657 Emplyee Health and Wellness 82,82,488 97,658,221 79,78,178 17,878, % 1,926, % -3.7% 12,363,926 9,837,86 Wrkers Cmpensa n Retrspec ve 9,823,54 9,861,446 9,157,858 73, % 49,815.5% -6.8% 9,698,321 9,157,858 Debt Service 77,399,762 82,61,117 82,61,117.% 39,11, % 6.7% 76,897,261 76,897,261 Medical Mart Opera ng Accunt 12,72,438 11,99, 12,, (1,) -.1% 866, % -5.5% 12,, 12,, Capital Imprvement GF Subsidy 54,2 25, 25,.%.% -53.7% 25, 25, General Fund/Self Insurance Fund 27,786 3, 66, , % 66, % 141.% 3,2 68,31 Miscellaneus Obliga ns & Payments 1,567,95 4,955,57 4,67, ,433 7.% 215, % 193.8% 97,794 3,27,428 15

16 PR6 Cuyahga Cunty Fiscal Office - OBM -215 Frecast Analysis - February Update All Cunty Funds 15:16 Current Year Current Prjec n % Over r Under YTD % Obligated % Change PY1 - CY Es mate Ttal Prjec n Cunty Execu ve Agencies Statutry Expenditures 67,815 83,842 82,48 1, %.% 21.% 85,491 82,48 Ttal Cunty Execu ve Agencies $79,913,131 $88,314,572 $88,96,225 Elected Officials $71,48, % $141,626, % 2.3% $84,241,55 $87,64,87 Cunty Cuncil 1,624,293 1,898,813 1,673, , % 266, % 3.% 1,798,41 1,658,226 Cunty Prsecutr 34,9,995 3,71,485 27,472,625 3,237,86 1.5% 4,869, % -19.4% 29,716,13 26,471,865 Curt f Cmmn Pleas 42,981,414 46,697,857 44,296,845 2,41,12 5.1% 7,335, % 3.1% 44,77,349 44,112,781 Dmes c Rela ns Curt 7,321,335 6,756,653 6,76,884 (4,231) -.1% 1,12, % -7.7% 6,773,585 6,723,93 Juvenile Curt 57,225,23 53,91,547 5,94,525 2,151,22 4.1% 7,568, % -11.% 52,485,388 51,468,34 Prbate Curt 6,726,973 6,681,792 5,951,78 73,12 1.9% 929, % -11.5% 6,472,484 6,83,944 8th District Curt f Appeals 756,388 68,51 575,394 14, % 19,32 2.8% -23.9% 688, ,686 Municipal Judicial Csts 3,119,21 3,261,631 2,863, , % 412, % -8.2% 3,315,737 2,912,979 Ttal Elected Officials $153,845,811 $149,778,829 $14,535,229 Bards and Cmmissins $9,243,6 6.2% $22,54,77 15.% -8.7% $146,2,39 $14,2,68 Inspectr General 749, , , , % 133, % 15.% 999, ,652 Department f Internal Audit 142, , , , % 63, % 228.8% 652, ,168 Human Resurces Cmmissin 293, ,5 399, , % 48,32 8.9% 36.1% 472, ,363 Alchl & Drug Addic n Mental Health Bard 35,113,656 34,863,657 34,863,657.%.% -.7% 34,363,657 34,863,657 MetrHealth System 36,126, 36,8, 36,8,.% 3,24,96 8.4% -.1% 36,8, 36,8, Bard f Elec ns 17,461,132 18,148,444 14,774,753 3,373, % 1,399,25 7.7% -15.4% 18,983,641 14,975,48 Charter Review Cmmissin 1, 1,.%.% 1, Bard f Revisin 4,311,217 3,715,67 4,88,965 (1,165,358) -31.4% 667, % 13.2% 3,569,268 4,828,738 Cunty Planning Cmmissin 1,494,715 1,591,222 1,448, , % 199, % -3.1% 1,574,252 1,482,92 Cunty Bard f Develpmental Disabili es 19,189, ,696,71 193,186,591 4,59,48 2.3% 33,584, % 1.6% 199,795,9 193,43,77 Cunty Law Library Resurce Bard 513, , ,834 55, % 116, % -14.9% 498, ,743 NOACA 174, , ,259.% 87,13 5.%.% 174, ,744 Ombudsman Prgram Ohi State University Extensin 247, 247, 247,.%.%.% 251,94 247, Public Defender 1,67,711 9,568,794 9,255, , % 1,558,4 16.3% -8.1% 1,5,116 9,337,54 Sldiers' and Sailrs' Mnument 199, , ,228 27, % 22, % -16.4% 194,27 168,217 Slid Waste Management District 1,758,793 2,151,825 2,99,182 52, % 25, % 19.4% 2,157,89 2,92,26 Sil & Water Cnserva n 642, , ,95 (43,47) -6.4% 127, % 11.9% 674,21 722,423 Veterans Service Cmmissin 7,67,321 7,214,391 6,72, , % 954, % -4.9% 7,4,531 6,83,741 Ttal Bards and Cmmissins $36,552,688 $315,53,625 $36,793,192 $8,26, % $42,237,6 13.4%.1% $317,532,427 $37,427,553 TOTAL OPERATING EXPENDITURES $1,251,311,63 $1,345,147,26 $1,256,234,646 $88,912,38 6.6% $26,368, %.4% $1,33,794,286 $1,254,512,968 16

17 Cuyahga Cunty Fiscal Office OBM 215 Frecast Analysis Feb. Health and Human Service Levy Fund U liza n 3/19/ 211 Current Year Current Prjec n Ttal Prjec n 215 Ttal Prjec n HHS LEVY REVENUE H&HS 2.9 mil Levy Revenue $82,824,214 $81,573,418 $77,94,818 $75,447,696 ($2,493,122) $75,447,696 $75,447,696 H&HS 4.8 Mil Levy Revenue 1 $142,67,824 $138,748,673 $128,977,627 $126,245,256 ($2,732,371) $126,245,256 $126,245,256 TOTAL REVENUE $224,892,38 $22,322,91 $26,918,445 $21,692,952 ($5,225,493) $21,692,952 $21,692,952 HHS LEVY ALLOCATIONS BY PROGRAM Fatherhd Ini a ve Subsidy $ $ $ $87,257 ($87,257) $833,863 $849,332 Cuyahga Cunty ADAMHS Bard $33,613,656 $35,113,656 $34,863,657 $34,863,657 $ $34,863,657 $34,863,657 MetrHealth System $36,8, $36,126, $36,8, $36,8, $ $36,8, $36,8, Ohi State University Extensin $247, $247, $247, $247, $ $247, $247, Office f Health Human Services 2 $8,458 $953,543 $2,341,133 $1,692,9 $648,233 $1,766,863 $1,764,231 Cuyahga Tapestry System f Care $4,213,115 $5,636,368 $5,991,562 $4,494,46 $1,497,516 $4,432,439 $4,382,364 Child Supprt Enfrcement Agency $1,96,663 $3,49,31 $3,959,757 $3,351,711 $68,46 $3,4,453 $3,515,138 Children and Family Services $24,234,166 $33,178,378 $27,891,441 $26,396,92 $1,495,349 $27,252,587 $31,251,118 Children Services Brd & Care $44,757,948 $41,288,986 $38,352,324 $33,756,51 $4,595,814 $33,758,473 $39,16,475 Children With Medical Handicaps $1,18,513 $1,65,513 $1,18,513 $864,453 $316,6 $1,264,453 $1,264,453 Early Childhd Invest in Children $11,234,724 $12,18,937 $1,273,896 $1,49,63 $224,266 $9,182,434 $1,634,434 Senir and Adult Prgrams $9,192,246 $12,735,396 $12,933,593 $11,19,736 $1,913,857 $11,34,131 $12,796,521 Office Of Hmeless Services $6,2,761 $5,468,543 $5,171,69 $4,932,957 $238,112 $4,984,124 $4,984,124 HHS Other Prgrams $1,12,813 $842,965 $ $21,27 ($21,27) $ $ Family and Children First $1,971,559 $4,63,578 $3,411,36 $2,492,237 $918,799 $2,492,135 $2,492,222 Emplyment and Family Services $12,666,264 $7,549,15 $16,91,791 $12,292,874 $3,798,917 $13,221,51 $13,221,51 Juvenile Curt Children Services $13,25,479 $14,349,628 $14,321,352 $13,19,19 $1,212,243 $13,453,897 $13,567,793 Treatment Alterna ves Street Crime HHS $572,165 $386,75 $485,64 $794,875 ($39,271) $447,893 $448,664 Witness Vic m HHS $1,635,583 $1,73,19 $1,988,692 $1,838,281 $15,411 $1,892,37 $1,86,117 JC Yuth Family Cmmunity Partnership 2 $3,57,44 $3,281,362 $3,295,368 $3,772,18 ($476,65) $4,294,766 $4,363,323 Cmmn Pleas Prba n HHS $1,22,577 $1,252,638 $1,31,498 $938,936 $371,562 $1,259,288 $1,284,474 HHS Office f Re entry 2 $2,192,812 $2,35,972 $2,143,699 $2,142,252 $1,447 $1,919,433 $1,928,482 Public Defender HHS $77,983 $255,492 $281,916 $52,432 $229,484 $ $ TOTAL HHS LEVY USES 3 $211,48,889 $224,257,554 $222,615,91 $26,72,989 $16,542,912 $28,351,436 $22,815,432 Opera ng Surplus / (Deficit) $13,411,15 ($3,935,463) ($27,697,456) ($16,922,19) ($21,226,332) ($18,658,484) ($19,122,48) Offset Frm Public Assistance Fund $12,, $12,542,72 ($542,72) $12,, $ Net Change in HHS Levy Fund Reserve 4 $13,411,15 ($3,935,463) ($15,697,456) ($4,38,37) ($21,768,44) ($6,658,484) ($19,122,48) 1 Cunty vters apprved renewal f the 4.8 mill Levy in March f with cllec n t begin in. Decrease in Levy revenue is due drp in assessed prperty valua n and reduc ns in State prperty tax reimbursements enacted in HB Jus ce System Changes: The Yuth Develpment Center was clsed in 29 and all prgrams were transferred t Juvenile Curt Cmmunity Partnership; Treatment Services A ercare was merged with Treatment Services effec ve 21; Witness Vic m and Children Wh Witness Vilence were merged int the Family Jus ce Center prgram and Re-entry was mved t the HHS Execu ve Office star ng 211. Levy Fund u liza n is ffset by cash cntribu ns frm varius HHS pera ng funds in -. 3 Indicates net increase r (decrease) t Levy Reserve balance at the end f the crrespnding year. Current HHS Levy Fund Reserve threshld is 15% f ttal annual 4 expenditures. 17