RE: current budget plan. goals: impacts. provide early. submitted to

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1 EDWARD FITZGERALD Cuyahga Cunty Executive MEMORANDUM Frm: Wade Steen, CPA, Cunty Fiscal Officer T: Date: Ed FitzGerald, Cunty Executive May 7, 213 RE: 213 First Quarter Prjectin Summary f Results The 213 first quarter review f the Cunty perating budget iss cmplete. The primary fcus f the quarterly review is t identify the latest revenue trends and cmpare expenditure perfrmancee against the current budget plan. The 213 budget, develped as part f the tw year budget prcess, was designed t address several strategic gals: Supprt ecnmicc develpment and jb creatin thrugh the $1 millin Western Reserve Fund Cntinue effrts t imprve efficiency in cunty gvernment, specifically by crdinating IT activities in ne department and investing in IT imprvements Cntrlling the cst f Cunty gvernment while maintaining the same r better level f services Develp an evaluatin prcess that recgnizes high quality wrk amng cunty emplyees and prvides an pprtunity fr imprvement fr all emplyees Imprve educatin fr the cunty s children thrugh cntinued investmentt in early childhd prgrams and thrugh the Cuyahga Cunty Cllege Savings Accuntt prgram Cntinue t address State cuts t lcal gvernment funding f $36 millin f which $2 millin impacts the Cunty s HHS prgram budgets The 213 first quarter review cnfirms that budgeted utilizatin f resurces remains cnsistent with these gals. Investments in ecnmic develpment activity have lead t the creatin r retentin f 7,146 lcal jbs. A large prtin f the increase in budgeted General Fund expenditures fr 213 is the result f cnslidatin f IT functins and IT peratinal csts ($16.5 millin) in the General Fund. Even with this cnslidatin the verall General Fund spending is prjected at 3.5% under budget in 213. Investments cntinue t be made t prvide early childhd educatin, and the cllege savings accunt prgram expenditures will supprt a greater cmmunity fcus n pst secndary educatin in Cuyahga Cunty. Salary and benefits prjectins are based n activity thrughh March 29 th 213 (pay 7). Prjectins fr expenditure and revenues are based n current cllectin andd expendituree trends thrugh March 31 st 213. The prjected budget variances are net f apprved changes t apprpriatin levels including carryver bligatin expected t be expended in the current year. Requests t revise budgetary levels resulting frm the first quarter review will be submitted t Cuncil fr cnsideratinn at the May14 th regular meeting. Office f & Management, 1219 Ontari Street, Cleveland Ohi (216)

2 213 First Quarter Prjectin Summary f Results Summary f Results 213 First Quarter Perfrmance General Fund Operating Q1 Current Prjectin Beginning Fund Balance $ $ Revenue Estimate $ $ Operating Expenditures $ 35.9 $ Reserves n Balance $ (3.3) $ (46.2) (41.9) Ending Fund Balance $ 18.1 $ % $ Change $ 1.6 % Change Estimate $.9% $ $ $ (3.5) 1.% $.9.3% $ $ $ % $ % $ $ $ % $ (8.6) $ $ % $ (9.8) 5.4% $ First Quarter Perfrmance HHS Levy Fund Current 213 Q1 Prjectin 213 % $ Change % Change Estimate Beginning Fund Balance $ 43.3 $ 39.3 $ 39.3 $ (4.) 9.2% $ 31.4 Revenue Estimate $ 22.3 $ 26.9 $ 22.4 $ (4.5) 2.2% $ (17.9) 8.1% $ 22.1 Operating Expenditures $ $ $ 21.3 $ % $ (14.) 6.2% $ Ending Fund Balance $ 39.3 $ 32.9 $ 31.4 $ (1.5) 4.6% $ (7.9) 2.1% $ 2. The current year prjectin fr General Fund perating expenditures is 3.5% under budget ($13.3 millin) and includes a planned use f $9.8 millin in reserves mstly fr ne time investments. The HHS Levy Fund is prjected t end 213 with a $3. millin budget surplus and a $7.9 millin planned draw dwn f fund reserves net f a $14.3 millin ffset frm the Public Assistance Fund. The budget variance in the HHS Levy Fund is inclusive f $9.3 millin in recently apprved budget reductins in Levy Fund uses. General Fund revenue fund is prjected at $3.5 millin r 1.% belw the current budget estimate. The revenue estimate includes the full impact f the State budget reductins t LGF revenue a prjected 2.8% increase in sales tax cllectins and flat trends fr ther majr surces. General Fund perating expenditures are prjected $13.3 millin r 3.5% under the current apprved budget. Prjected 213 perating expenditures (net f carryver bligatins) are expected t be 4.4% higher than the 212 actual. Much f the increase is the result f mving the IT budget ($16.6 millin) and supprt f varius HHS Justice prgrams ($4.1 millin) t the General Fund. HHS levy uses are $3. millin (1.4%) under budget in 213. Lwer than budgeted persnnel csts and revisins t prjected client service and service prvider csts are driving the budget surplus in HHS Levy funded agencies which in turn lwers the level f HHS subsidy required t supprt prgram perating funds. The prjected variance is inclusive f the apprved HHS budget reductins apprved in April (R213 39). General Fund Revenue Trends General Fund perating revenue f $356.7 millin is prjected at $3.5 millin r 1.% belw the budget estimate and slightly mre ($1. millin) than the 212 actual. 214 revenue is prjected at $364.8 millin based n current trends and assumptins. 2

3 213 First Quarter Prjectin Summary f Results General Fund perating revenue is lwer than the budget estimate with much f the negative variance spread ut ver the varius revenue categries. Revenue is expected t be clse t the 212 actual with negative amunts in Intergvernmental ( $6.1 millin) and investment earnings ( $2.6 millin) partially being ffset by psitive variances in sales tax ($6.3 millin) and charges fr services ($3. millin). Revenue Surce '13 % 214 Estimate YTD Change Estimate Prperty Tax $14.8 $13.9 $13.8 $. $1. $.1.7% $13.8 Sales & Use Tax $6.3 $1.9.8% Licenses & Permits $. $..%.1 Fines & Frfeitures $.3 $.2 2.% 9.6 Intergvernmental $6.1 $.3 1.% 3.1 Charges fr Services $3. $ % 58.6 Other Tax $1. $ % 4.7 Investment Earnings $2.6 $.2 4.8% 4.2 Miscellaneus $.1 $ % 5.3 Ttal Revenue $355.7 $36.4 $356.7 $77.3 $1. $3.7 1.% $364.8 Sales Tax is currently prjected at $181.4 millin (excluding the additinal.25% Med Mart prtin) r 1.% belw budget and 2.8% ver the 212 actual. The first three mnths f receipts are 2.4% abve the 212 YTD actual (nminal basis) with the trend expected t cntinue thrugh the remainder f the year. The 214 prjectin assumes an average grwth f 2.25% ver the 213 estimate. Revenue derived frm fees and charges is prjected t increase by 5.6% ver 212 and is 2.6% belw budget. The first quarter data indicate an increase in the grwth f real estate charges (cnveyance fee) with a prjected 4.4% increase ver the previus year. Revenue cllected frm curt fines is 8.9% abve the 212 YTD actual and is 1.5% belw the 213 budget due t cntinued lwer case filing activity during the first quarter f 213. Cnveyance fee revenue is expected t ttal ver $12.3 millin in 213 and will be 6.5% belw budget. The 213 charges estimate als includes $7.6 millin in data prcessing charges due t the transfer f the Infrmatin Technlgy results t the General Fund. This increase in fee revenue will be ffset by lwer indirect cst revenue f $2.4 millin r a 17.2% decrease due t ne time recnciliatin charges that were recgnized in 212. Prperty tax is prjected t finish the year 6.8% lwer than 212 actual. The prjectin is clse t budget and reflects a lwer assessed valuatin due t the lwer prperty tax reappraisal cmpleted in 212. The estimate fr investment earnings is prjected at $4. millin r slightly belw budget as a result f cntinued histrically lw shrt term interest rates. Premium amrtizatins are nt included in this prjectin and the impact f reductins in earnings will be reflected as adjustments t balance in the budget reprting if necessary. Lcal Gvernment Fund revenue ($17.7 millin) is prjected at the 213 budget estimate and is estimated t be $5.2 millin lwer than 212. The 213 estimate reflects the full 5% cut t LGF implemented by the State. The 214 and 215 prjectins are estimated at a 1.5% grwth rate, 3

4 213 First Quarter Prjectin Summary f Results respectively, as the impact f the State budget reductins enacted in HB153 is assumed t have bttmed ut and the freeze n the LGF frmula is lifted beginning in July f 213. Casin tax revenue was nt included in the current General Fund revenue prjectin. The first three mnths f Cunty Tax receipts ttaled $1.5 millin and the ttal distributin fr 213 is assumed t be apprximately $6.5 millin. Expenditure Perfrmance General Fund perating expenditures f $366.5 millin are $13.3 millin r 3.5% under the current budget level. The surplus is driven by lwer than budgeted spending in several agency budgets including the Fiscal Office, Clerk f Curts, Justice Services, Cmmn Pleas Curt, and the Bard f Electins. The 213 prjected perating expenditures f $317. millin (excluding General Fund subsidies) are $9.3 millin r 3.% higher than the 212 actual expenditures. The increase frm the prir year is attributable t the shift f the IT budget t the General Fund, additinal prgram expenditures and ne time utilizatin f reserves fr strategic initiatives ($4. millin). General Fund budgets under the Cunty Executive are prjected t increase by 9.9% ver the previus year as a result f shifting IT and factring in ne time uses. Spending is tracking t be 4.% under budget. Mst General Fund budgets are prjecting surpluses with budget deficits few in number and relatively small in amunt. Tw f the Curts Juvenile and Dmestic Relatins have prjected deficits prjected as f first quarter. OBM is recmmending an apprpriatin increase t address the budget shrtfall in the Dmestic Relatins Curt budget due t the critical need fr funding the requested staff. All funds Executive agency budgets are prjecting 6.8% under the current budget as f first quarter. The lwer than planned perating expenditures are being driven by staff vacancies in HHS and lwer planned prgram expenditures in Public Wrks and Develpment. A large cntractual carryver fr previus year health care cntracts is als skewing the budget surplus upward in 213. Persnnel csts fr Executive agencies are prjected at $34.2 millin in 213 and are mre than $7.5 millin r 2.4% under budget. Larger than expected rates f attritin in Human Service agencies and unfilled vacancies in Public Wrks. The prjected 213 staffing level in Executive agencies is expected t remain 3.6% belw budget levels at 4,658 full time equivalents in 213. Prjected General Fund and HHS Levy Fund subsidies f $19.4 are prjected t be clse t budget ($95, lwer) with slightly lwer levels f supprt (2.8% lwer) t ther funds cmpared t 212. Lwer than expected prjected expenditures in HHS perating budgets are driving prjected Levy Fund uses dwn in 212. The 214 budget fr General Fund and HHS Levy Funded agencies are prjected t remain flat with built in increases fr health care csts and apprved cst f living adjustments fr Executive agency staff. 4

5 213 First Quarter Prjectin Summary f Results General Fund and HHS Levy Fund Balances The General Fund has a planned use f $9.8 millin in reserves ($4.7 millin fr ne time investments) and the HHS Levy Fund results include an expected draw n reserves f $7.9 millin in 213. The General Fund perating results include a planned use f $4.7 millin in reserves fr ne time uses. The perating shrtfalls prjected fr 214 estimates fr bth the General Fund ($2.7 millin) and HHS Levy Fund ($1.2 millin) based n the assumptin n changes t revenue r expenditures are realized r implemented. The budget prcess will include recmmended revisins t budget plans that balance prgram expenditures with available resurces First Quarter Estimate General Fund and Health & Human Services Levy Fund Frecast General Fund Operating ($ millins) * Estimate Var. % Estimate Estimate Revenue $355.8 $36.2 $356.7 ($3.5) 1.% $37.4 $364.8 ($5.6) $368.6 Expenditures & Uses $35.9 $379.8 $366.5 $ % $363.8 $367.5 ($3.7) $369.4 Operating Surplus/(Deficit) $4.9 ($19.6) ($9.8) $9.8 5.% $6.6 ($2.7) ($9.3) ($.8) Unrestricted Ending Balance $18.1 $114.3 $128.4 $ % $129.9 $117.1 ($12.8) $16.8 Balance t Expenditure % 51.3% 3.1% 35.% 4.9% 16.3% 35.7% 31.9% 3.8% 28.9% Health & Human Services Levy Fund ($ millins) * Estimate Var. % Estimate Estimate Revenue $22.3 $26.9 $22.4 ($4.5) 2.2% $26.9 $22.1 ($4.8) $22.1 Expenditures & Uses $224.3 $213.3 $21.3 $3. 1.4% $222.9 $212.3 $1.6 $226. Operating Surplus/(Deficit) ($4.) ($6.4) ($7.9) ($1.5) 23.4% ($16.) ($1.2) $5.8 ($23.9) Unrestricted Ending Balance $39.3 $33. $31.4 ($1.6) 4.8% $15.3 $21.2 $5.9 ($2.7) Balance t Expenditure % 17.5% 15.5% 15.%.5% 3.2% 6.9% 1.% 3.1% 1.2% The $9.8 millin use f General Fund reserves includes the impact f ne time uses ($4.7 millin) and the additin f $5.5 millin in new prgram expenditures. The utlk fr the remainder f 213 is stable and n majr curse crrectins aside frm minr budget adjustments are recmmended at this time. As f first quarter, the General Fund ending balance is prjected at $128.4 millin which is $14.1 millin higher than the riginal budget estimate. The prjected 213 reserve rati f 35.% is 4.9% higher than the budgeted level. The anticipated draw dwn n the HHS Levy Fund balance f $7.9 millin is $1.5 millin mre than what the apprved budget anticipated. The perating deficit in 213 is net f a $14.3 millin planned ffset in Public Assistance Fund cash resurces. 213 Levy Fund revenue estimates have decreased by 8.1% frm 212 as a result f a drp in prperty values and the accelerated phase ut f State prperty tax reimbursement. With n changes in estimates the HHS Levy Fund balance culd be belw the required 15% and 1% threshlds defined by Cunty reserve plicy (O211 58) fr 213 and 214 respectively. Available PA 5

6 213 First Quarter Prjectin Summary f Results Fund resurces will be utilized t maintain the HHS Levy Fund balance within cmpliance f the Cunty s reserve plicy in 213 and 214. The draw n Levy Fund resurces after PA Fund ffsets ccurs thrugh 214 and has been addressed beginning with the budget reductins apprved in 213. Ending Balance Trends and Reserve Plicy Cmpliance (O and O211 58) The prjected ending balances in the Cunty s tw majr funds are mnitred thrughut the fiscal year t gauge the trends f available fund reserves and verify that each fund balance is in cmpliance with Cunty reserve plicy. General Fund / HHS Levy Fund Prjected Ending Balances * (millins) $15. $125. $1. $75. $5. $25. $. $114.3 $128.4 $ % 35.% 31.9% $ % 15.5% 15.% 1.% $33. $31.4 $ Bud 213 Est. 214 Est. 215 Est. 5.% 4.% 3.% 2.% 1.%.% * Prjected 213 ending balance fr General Fund is net f $41.9 millin in reserves n balance. The General Fund is prjected t end 213 with an unreserved ending cash balance f millin r 35.% f current expenditures. The ending balance is net f $42. millin in reserves n balance. The ending available balance is expected t dip slightly but remain abve the 25% plicy threshld thrugh 215. The HHS Levy Fund is prjected t end 213 with an ending fund balance f $31.4 millin which is at the 15% plicy limit. The 214 ending balance ($21.2 millin) f 1.% is als within the 1% plicy limit prescribed fr that year by O Additinal cntributins frm the Public Assistance fund abve the planned $12. millin annual ffset will be used in amunts necessary t keep the Levy Fund balance within the plicy limits thrugh 214. A cmprehensive plan t fund pririties with lwer levels f lcal resurces will be develped based as part f the biennial budget prcess. 6

7 FINAL ROLLUP Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Frecast Summary By Fund 11:57 1A General Fund Opera ng Current Year 213 Current Prjec n PY CY % Chg 214 Ttal Prjec n CY BY % Chg 215 Ttal Prjec n AVAILABLE BEG. BALANCE $149,382,64 $178,521,696 $18,93,874 $18,93,874 $128,388,657 $117,113,532 OPERATING REVENUE Prperty Taxes Sales And Use Tax 14,183, ,589,257 14,818, ,787,81 13,99, ,951,524 Licenses And Permits Fines And Frfeitures Charges Fr Services Lcal Gvernment Fund 55,1 9,598,765 43,989,8 33,74,385 55,26 9,32,384 53,155,3 22,99,45 52,598 9,774,39 57,656,443 17,749,292 Other Intergvernmental 12,788,318 13,448,286 12,241,633 Other Taxes Investment Earnings 2,472,213 12,525,51 3,234,851 6,637,983 3,442,424 4,15, Miscellaneus Revenue 1,618,14 5,339,786 6,3,966 13,815, ,183,358 77,475 9,624,613 56,156,48 17,749,292 12,553,722 4,176,852 3,976,687 5,415,6 6.8% 2.8% 4.2% 3.3% 5.6% 22.8% 6.7% 29.1% 4.1% 1.4% 13,81, ,429,984 77,475 9,624,613 58,62,867 18,15,531 12,12,62 4,676,852 4,175,87 5,268,375.% 2.3%.%.% 4.4% 1.5% 3.6% 12.% 5.% 2.7% 13,81, ,198,584 77,475 9,624,613 56,996,323 18,285,764 12,12,62 4,676,852 4,593,62 5,268,375 TOTAL OPERATING REVENUE $356,524,622 $355,787,13 $36,228,577 $356,729,46.3% $364,784,36 2.3% $368,634,3 TOTAL REVENUE $356,524,622 $355,787,13 $36,228,577 $356,729,46.3% $364,784,36 2.3% $368,634,3 TOTAL AVAILABLE RESOURCES $55,96,686 $534,38,799 $54,322,451 $536,822,92.5% $493,172, % $485,747,832 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Miscellaneus 42,16, ,892,95 3,38,17 6,262, ,483 29,337,819 47,749, ,355,358 3,698,816 7,67, ,146 15,68,41 69,74,42 233,74,46 3,644,835 9,148,468 1,188,741 13,761,178 62,18, ,194,631 3,475,58 8,643,258 75,387 13,761, % 2.2% 6.% 22.3% 6.2% 8.7% 62,121, ,816,43 3,529,656 8,89, ,497 13,525,477.1%.3% 1.6% 1.9% 3.1% 1.7% 61,319, ,558,983 3,581,75 8,941,12 749,783 13,528,558 TOTAL OPER. EXPENDITURES $31,48,574 $37,691,93 $33,521,31 $316,961,427 3.% $317,53,391.2% $319,679,653 OTHER FINANCING USES $26,336,416 $43,232,363 $49,255,177 $49,56,79 TOTAL EXPENDITURES $327,384,99 $35,924,266 $379,776,487 $366,467, % 4.4% $49,973,639.9% $49,797,17 $367,54,3.3% $369,476,67 ENDING BALANCE BEFORE ADJ. $178,521,696 $183,384,533 $16,545,964 $17,355, % $125,668, % $116,271,162 RESERVES ON BALANCE Ecn. Develpment Reserve (8,,) (8,,) Gateway Bnd Guaranty (3,3,) (3,3,) Shaker Square Guaranty (48,1) (48,1) Medical Mart Reserve (3,29,659) (5,91,346) (7,994,267) (8,55,131) (9,14,19) Whiskey Island Reserve (1,352,) (1,352,) 27th Payrll Reserve (11,,) (11,,) (5,) (5,) IT Autma n Reserve (925,) IT Enterprise Reserve (1,65,) Se lement Order Reserve (2,711,498) (2,711,498) Carryver Encumbrance (11,365,344) (7,56,892) TOTAL RESERVES ON BALANCE $ ($3,29,659) ($46,262,288) ($41,966,757) ($8,555,131) ($9,514,19) AVAILABLE ENDING BALANCE $178,521,696 $18,93,874 $114,283,676 $128,388,657 $117,113,532 $16,757,53 BALANCE TO EXPENDITURES % 54.5% 51.3% 3.1% 35.% 31.9% 28.9% Opera ng Surplus ( Deficit ) * ($19,547,91) ($9,738,46) ($2,719,994) ($842,37) * Opera ng results include surces and uses fr Medical Mart Cnven n Center prject.

8 FINAL ROLLUP Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Frecast Summary By Fund 17:13 29A Health and Human Services Levy Fund Current Year 213 Current Prjec n PY CY % Chg 214 Ttal Prjec n CY BY % Chg 215 Ttal Prjec n AVAILABLE BEG. BALANCE $29,86,977 $43,272,126 $39,336,663 $39,336,663 $31,443,79 $21,218,42 OPERATING REVENUE Prperty Taxes Sales And Use Tax 185,87, ,51, ,9,711 Licenses And Permits Fines And Frfeitures Charges Fr Services Lcal Gvernment Fund Other Intergvernmental 38,9,775 32,227,847 27,775,134 Other Taxes Investment Earnings 52,759 42,331 52,6 Miscellaneus Revenue 941, ,355, % 25,711, % 41, 3.1% 274, % 176,28,513.% 25,769,664.2% 41,.% 1.% 176,28,513 25,769,664 41, TOTAL OPERATING REVENUE $224,892,38 $22,322,91 $26,918,445 $22,382, % $22,91,177.1% $22,91,177 TOTAL REVENUE $224,892,38 $22,322,91 $26,918,445 $22,382, % $22,91,177.1% $22,91,177 TOTAL AVAILABLE RESOURCES $254,753,15 $263,594,217 $246,255,18 $241,719,4 8.3% $233,534, % $223,39,219 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Miscellaneus 247, 69,693, , 71,239, , 7,943, , 7,943,657.%.4% 247, 69,693,657.% 1.8% 247, 69,693,657 TOTAL OPER. EXPENDITURES $69,94,656 $71,486,656 $71,19,657 $71,19,657.4% $69,94, % $69,94,657 OTHER FINANCING USES $141,54,233 $152,77,898 $142,85,96 $139,84,593 TOTAL EXPENDITURES $211,48,889 $224,257,554 $213,276,563 $21,275,25 9.% 6.2% $142,376, % $156,77,175 $212,316,925 1.% $226,17,832 ENDING BALANCE BEFORE ADJ. $43,272,126 $39,336,663 $32,978,545 $31,443,79 2.1% $21,218, % ($2,78,613) TOTAL RESERVES ON BALANCE $ $ $ $ $ $ AVAILABLE ENDING BALANCE $43,272,126 $39,336,663 $32,978,545 $31,443,79 $21,218,42 ($2,78,613) BALANCE TO EXPENDITURES % 2.5% 17.5% 15.5% 15.% 1.% 1.2% Opera ng Surplus ( Deficit ) * ($6,358,118) ($7,892,873) ($1,225,748) ($23,926,655)

9 FINAL ROLLUP Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Frecast Summary By Fund Type 17:11 1 PR3 General Fund / HHS Levy Current Year 213 Current Prjec n 214 Ttal Prjec n 215 Ttal Prjec n AVAILABLE BEGINNING BALANCE $179,243,41 $221,793,822 $219,43,537 $219,43,537 $159,832,447 $138,331,574 OPERATING REVENUE Prperty Taxes 199,991,231 22,87, ,,369 19,171,145 19,91,145 19,91,145 Sales And Use Tax 216,589, ,787,81 234,951, ,183, ,429, ,198,584 Licenses And Permits 55,1 55,26 52,598 77,475 77,475 77,475 Fines And Frfeitures 9,598,765 9,32,384 9,774,39 9,624,613 9,624,613 9,624,613 Charges Fr Services 43,989,8 53,155,3 57,656,443 56,156,48 58,62,867 56,996,323 Lcal Gvernment Fund 33,74,385 22,99,45 17,749,292 17,749,292 18,15,531 18,285,764 Other Intergvernmental 5,879,93 45,676,133 4,16,766 38,265,586 37,872,284 37,872,284 Other Taxes 2,524,972 3,277,182 3,495,24 4,217,852 4,717,852 4,717,852 Investment Earnings 12,525,51 6,637,983 4,15, 3,976,687 4,175,87 4,593,62 Miscellaneus 11,559,275 5,339,926 6,3,966 5,689,6 5,268,375 5,268,375 TOTAL OPERATING REVENUE $581,416,66 $576,19,194 $567,147,21 $559,111,423 $566,875,213 $57,725,477 TOTAL REVENUE $581,416,66 $576,19,194 $567,147,21 $559,111,423 $566,875,213 $57,725,477 TOTAL AVAILABLE RESOURCES $76,659,71 $797,93,16 $786,577,558 $778,541,96 $726,77,66 $79,57,51 OPERATING EXPENDITURES General Gvernment Jus ce and Public Safety Develpment Scial Services Health and Safety Miscellaneus 42,16,664 47,749,852 69,74,42 62,18,852 62,121,652 61,319, ,892,95 233,355, ,74,46 228,194, ,816,43 231,558,983 3,38,17 6,59,596 3,698,816 7,314,321 3,644,835 9,395,468 3,475,58 8,89,258 3,529,656 9,56,679 3,581,75 9,188,12 69,852,139 71,991,82 72,132,398 71,649,44 7,421,154 7,443,44 29,337,819 15,68,41 13,761,178 13,761,719 13,525,477 13,528,558 TOTAL OPERATING EXPENDITURES $37,989,23 $379,178,559 $41,711,967 $388,152,84 $387,471,48 $389,62,31 OTHER FINANCING USES $167,876,649 $196,3,261 $191,341,83 $188,59,672 $192,349,97 $25,874,192 TOTAL EXPENDITURES $538,865,879 $575,181,82 $593,53,5 $576,742,756 $579,82,955 $595,494,52 ENDING BALANCE BEFORE ADJ. $221,793,822 $222,721,196 $193,524,58 $21,799,24 $146,886,75 $113,562,549 ADJUSTMENTS TO BALANCE Ecnmic Develpment Reserve (8,,) (8,,) 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) (7,994,267) (8,55,131) (9,14,19) Whiskey Island Purchase Reserve (1,352,) (1,352,) 27th Payrll Reserve (11,,) (11,,) (5,) (5,) IT Autma n Reserve (925,) IT Enterprise Reserve (1,65,) Se lement Order Reserve (2,711,498) (2,711,498) Carryver Encumbrance (11,365,344) (7,56,892) TOTAL ADJUSTMENTS TO BALANCE $ ($3,29,659) ($46,262,288) ($41,966,757) ($8,555,131) ($9,514,19) HUMAN SERVICES ENDING BALANCE GENERAL FUND ENDING BALANCE $43,272,126 $39,336,664 $32,978,546 $31,443,791 $21,218,42 ($2,78,613) $178,521,696 $18,93,873 $114,283,674 $128,388,656 $117,113,532 $16,757,53 TOTAL AVAILABLE ENDING BALANCE $221,793,822 $219,43,537 $147,262,22 $159,832,447 $138,331,574 $14,48,44 BALANCE TO EXPENDITURES % 41.2% 38.1% 24.8% 27.7% 23.9% 17.5%

10 Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. General Fund / HHS Levy Fund Subsidies 5/16/213 PR Current Year Current Ttal Prjec n Es mate 214 Prjec n Special Revenue Funds Cnslida n Shared Services Cuy C Reg Frensic Science Lab SR Treatment Alterna ves Street Crime 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 Criminal Jus ce Interven n HHS JC Deten n & Prba n Services Custdy Media n JC HHS Yuth & Family Cmmunity Partn Family Jus ce Center 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 and Adult Services Early Childhd IIC Public Asst. FCFC Public Assistance Hmeless Services HHS Office f Reentry General Gas & License Fees 1,5, 1,5, 2,42,887 2,93,966 2,915,931 (821,965) 2,12,21 3,222,43 431,367 35, 485,64 798,692 (313,88) 487, ,347 77, ,492 44,757,948 41,288,986 34,483,824 37,255,3 (2,771,26) 38,32,23 37,556,29 1,448,269 1,248,866 1,383,589 1,28,994 12,595 1,388,19 1,364, ,82 356, , ,598 (155,699) 378,83 622,288 1,12, ,965 21,27 (21,27) 7 1,96,663 3,49,31 2,859,757 2,342, ,189 4,57,112 2,239,217 1,1, 1,71,583 28,417 1,11, , , , , , ,43 985, ,552 1,73,19 1,813,692 1,687, ,14 2,1,963 1,77,352 14,798 36,75 13,25,479 14,349,628 14,321,352 14,49,27 272,325 14,429,639 14,422,646 4,43 3,618 3,57,44 3,281,362 3,295,368 2,431, ,776 3,339,87 2,488,624 1,635, , 24,11 (29,11) 174,945 1,22,577 1,252,638 5, 75, 75, 75, 75, 75, 23,688,542 33,178,378 27,723,941 29,588,42 (1,864,461) 28,343,478 3,823,882 8, ,543 2,111,133 1,98,626 13,57 2,371,862 2,53,885 4,213,115 5,636,368 5,491,562 4,296,737 1,194,825 5,994,686 4,298,5 12,666,264 7,549,15 15,457,613 12,996,695 2,46,918 16,313,619 15,238,51 1,18,513 1,65,513 1,18,513 1,5, ,781 1,18,513 1,45,732 9,192,246 12,735,396 12,933,593 1,98,159 1,953,434 13,77,41 11,241,375 1,248,742 11,194,955 9,287,914 9,959,3 (671,89) 9,29,46 8,868,935 1,971,559 4,63,578 3,363,586 2,989,14 374,446 3,414,68 2,891,15 6,2,761 5,468,543 5,171,69 5,186,262 (15,193) 5,137,428 4,82,471 2,192,812 2,35,972 2,143,699 2,57,447 86,252 2,171,99 2,81, ,787 69,787 69,787 69,787 69,787 69,787 Ttal Special Revenue Funds $144,193,539 $157,544,796 $15,526,443 $148,587,183 $1,939,26 $155,264,536 $15,581,784 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 5,998,533 5,998,533 5,25, 5,8, 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 $39,652,4 $39,257,99 $394,131 $4,54,512 $41,9,512 Enterprise Funds Cuyahga Reginal Infrma n System Cunty Airprt 24, , , , , , ,32 869,53 869, ,58 124, , ,23 Ttal Enterprise Funds $825,491 $1,242,965 $1,162,6 $745,58 $417,2 $1,193,546 $677,611 Cunty Supplies Internal Service Funds 33,375 Ttal Internal Service Funds $33,375 $ $ $ $ $ $ TOTAL SUBSIDIES $167,876,649 $196,3,261 $191,341,83 $188,59,672 $2,75,411 $196,998,594 $192,349,97

11 FINAL ROLLUP Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Frecast Summary By All Funds 5/16/13 17:17 PR4 OPERATING REVENUE Current Year 213 Current Prjec n 214 Ttal Prjec n 215 Ttal Prjec n AVAILABLE BEGINNING BALANCE $548,766,667 $586,471,167 $627,27,86 $627,27,86 $471,272,875 $46,833,53 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, ,484,46 316,298, ,81,93 292,81,93 216,589, ,787,81 234,951, ,183, ,429, ,198,584 1,771,684 1,54,141 1,771,591 1,669,449 1,669,449 1,669,449 12,74,474 12,165,629 12,62,191 11,94,551 11,94,551 11,94, ,69,695 24,312,7 252,89, ,876, ,264, ,33,374 33,963,947 23,381,436 17,749,292 17,749,292 18,15,531 18,285, ,28, ,528, ,627,69 314,564,259 38,156,878 38,234,153 34,517,997 37,187,234 35,724,8 36,549,814 32,299,814 32,299,814 13,723,475 14,638,951 4,68,231 4,396,196 4,594,596 5,12,571 72,15,666 73,34,32 95,631,835 83,231,281 77,744,734 82,92,88 TOTAL OPERATING REVENUE $1,298,47,45 $1,294,78,941 $1,3,258,88 $1,255,459,422 $1,224,927,111 $1,235,676,43 TOTAL AVAILABLE RESOURCES $1,847,174,72 $1,881,252,18 $1,927,286,668 $1,882,487,282 $1,696,199,986 $1,642,59,96 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, ,595,484 15,558,296 34,17,647 32,5,42 293,92,92 7,219, ,529,169 28,5, ,42,529 22,116,7 473,622,757 77,832,523 87,285,913 85,454,16 54,51,68 77,724,436 14,457,733 77,64,419 82,924,167 18,41,661 66,187,756 82,922,7 97,78,71 154,732,91 294,463,346 22,482,756 47,568,355 76,779,94 72,531,743 77,77,311 13,428, ,95, ,26,97 22,625, ,65,953 76,852,388 73,155,799 77,422,312 19,273,533 TOTAL OPERATING EXPENDITURES $1,26,4,977 $1,251,311,635 $1,348,946,586 $1,272,543,839 $1,272,756,671 $1,283,92,14 ENDING BALANCE BEFORE ADJ. $587,133,95 $629,94,473 $578,34,82 $69,943,443 $423,443,315 $359,416,992 ADJUSTMENTS TO BALANCE Ecnmic Develpment Reserve 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,,) (3,29,659) (3,3,) (3,3,) (48,1) (48,1) (5,91,346) (7,994,267) (8,55,131) (9,14,19) (1,352,) (1,352,) (8,869,1) (8,869,1) (11,,) (11,,) (5,) (5,) (925,) (1,65,) (2,711,498) (2,711,498) (661,928) 378,46 ($661,928) (87,41,336) (87,41,336) ($2,912,613) ($137,77,726) ($138,67,568) ($16,61,262) ($18,528,218) AVAILABLE ENDING BALANCE $586,471,167 $627,27,86 $441,262,356 $471,272,875 $46,833,53 $34,888,774 BALANCE TO EXPENDITURES % 46.5% 5.1% 32.7% 37.% 32.% 26.6%

12 PR6 Cuyahga Cunty Fiscal Office OBM Frecast Analysis213 First Quarter Update General Fund Opera ng 12: Current Year 213 Current Prjec n 213 % Over r Under 213 YTD % Obligated % Change PY1 CY 214 Es mate 214 Ttal Prjec n Cunty Execu ve Agencies Office f the Cunty Execu ve 2,17,176 1,766,944 1,678,82 88,124 5.% 418, % 16.8% 1,741,89 1,741,572 Cmmunica ns Office 434,15 384,664 49, % 39, % 41, ,826 Cunty Law Department 1,191,329 1,636,46 1,576,945 59, % 366, % 32.4% 1,436,23 1,626,941 Human Resurces 4,7,35 3,53,45 3,532,116 (28,711).8% 85, % 11.9% 3,327,598 3,86,865 Cunty Administra ve Divisins 42,796 (1) (1) 1.%.% 1.% Develpment 3,35,367 3,238,91 3,76, ,329 5.% 987, % 6.9% 3,231,852 3,14,2 Reginal Cllabra n 219,19 231, ,74 6,926 3.% 57,95 25.% 2.5% 232, ,712 Cunty Fiscal Office 16,74,757 16,556,866 15,969, ,94 3.5% 3,16, % 4.6% 16,425,638 16,655,17 Infrma n Technlgy 17,418,538 16,56, ,65 4.9% 683, % 15,588,99 16,6,445 Public Wrks Facili es Management 4,633,59 4,617,57 4,266, , % 2,476, % 7.9% 4,23,52 4,362,643 Cunty Sheriff 82,373,275 81,793,54 81,591,58 21,996.2% 2,414,51 25.%.9% 81,2,83 81,536,324 Bard & Care Of Prisners 1,671,557 1,475,31 1,671,267 (195,957) 13.3% 517, %.% 1,494,72 1,688,6 Public Safety & Jus ce Services 2,912,847 3,458,322 2,73, , % 485, % 6.3% 3,126,252 2,527,851 Clerk f Curts 1,643,567 1,85,755 9,18,693 1,787, % 2,263, % 15.3% 1,928,13 9,3,87 Cunty Medical Examiner 6,473,81 7,138,15 6,772, ,54 5.1% 1,431, % 4.6% 6,554,41 6,656,858 Cllege Savings Accunt Prgram 1,5, 1,5,.%.% 1,5, Medical Mart Opera ng Accunt 12,72,438 11,99, 12,, (1,).1% 2,599, % 5.5% 12,, 12,, Capital Imprvement GF Subsidy 54,2 25, 25,.%.% 53.7% 25, 25, General Fund/Self Insurance Fund 27,786 3, 196,582 13, % 68, % 67.5% 3,2 69,68 Inf. Technlgy Autma n & Enterprise 27,234 4,, 2,, 2,, 5.% 126, 3.2% % 1,2, Miscellaneus Obliga ns & Payments 1,54, ,795 1,62,87 (17,12) 11.2% 494, % 31.% 97, ,818 Statutry Expenditures 67,815 83,842 82,48 1, %.% 21.% 85,491 82,48 Ttal Cunty Execu ve Agencies $151,137,991 $173,154,935 $166,146,635 Elected Officials $7,8,3 4.% $37,34, % 9.9% $163,319,35 $165,357,297 Cunty Cuncil 1,624,293 1,898,813 1,729, , % 393, % 6.5% 1,798,41 1,7,474 Cunty Prsecutr 26,122,253 27,34,91 26,454, , % 6,24, % 1.3% 26,473,61 26,441,617 Curt f Cmmn Pleas 39,697,785 44,562,582 41,971,59 2,591,73 5.8% 9,725, % 5.7% 41,17,688 42,236,269 Dmes c Rela ns Curt 7,321,335 6,77,23 7,27,85 (256,855) 3.8% 1,574, % 4.% 6,773,483 7,3,311 Juvenile Curt 38,244,521 32,449,537 33,432,346 (982,89) 3.% 6,837, % 12.6% 32,315,767 33,784,582 Prbate Curt 5,771,2 5,693,94 5,65,577 87, % 1,282, % 2.9% 5,677,145 5,792,435 8th District Curt f Appeals 756,388 68,51 523, , % 33, % 3.8% 688, ,535 Municipal Judicial Csts 3,119,21 3,261,631 2,914, , % 68, % 6.6% 3,315,737 2,964,319 Ttal Elected Officials $122,656,985 $122,62,847 $119,658,882 Bards and Cmmissins $2,961, % $26,732, % 2.4% $118,59,517 $12,46,541 Inspectr General 749, , , , % 188, % 11.1% 999, ,625 Department f Internal Audit 142, , , , % 92, % 259.3% 652, ,637 Human Resurces Cmmissin 293, , ,762 98, % 72, % 42.7% 472, ,333

13 PR6 Cuyahga Cunty Fiscal Office OBM Frecast Analysis213 First Quarter Update General Fund Opera ng 12: Current Year 213 Current Prjec n 213 % Over r Under 213 YTD % Obligated % Change PY1 CY 214 Es mate 214 Ttal Prjec n Bards and Cmmissins Bard f Elec ns 17,461,132 16,648,444 14,275,324 2,373, % 1,93, % 18.2% 18,983,641 14,55,149 Charter Review Cmmissin 1, 1,.%.% 1, NOACA 174, , ,259.% 87,13 5.%.% 174, ,744 Public Defender 7,89,153 7,861,646 7,68,83 252, % 1,89,49 23.% 2.6% 7,522,683 7,716,478 Sldiers' and Sailrs' Mnument 199, , ,258 13,53 6.7% 36, % 9.3% 194,27 191,97 Veterans Service Cmmissin 7,67,321 7,648,468 7,143,258 55,21 6.6% 1,482, % 1.1% 7,4,531 7,39,679 Ttal Bards and Cmmissins $33,896,924 $34,745,528 $31,155,91 $3,589, % $5,699, % 8.1% $36,4,231 $31,712,553 TOTAL OPERATING EXPENDITURES $37,691,9 $33,521,31 $316,961,427 $13,559, % $69,773, % 3.% $317,418,783 $317,53,39

14 PR6 Cuyahga Cunty Fiscal Office OBM Frecast Analysis213 First Quarter Update All Cunty Funds 11: Current Year 213 Current Prjec n 213 % Over r Under 213 YTD % Obligated % Change PY1 CY 214 Es mate 214 Ttal Prjec n Cunty Execu ve Agencies Office f the Cunty Execu ve 2,17,176 1,766,944 1,678,82 88,124 5.% 418, % 16.8% 1,741,89 1,741,572 Cmmunica ns Office 434,15 384,664 49, % 39, % 41, ,826 Cunty Law Department 1,191,329 1,636,46 1,576,945 59, % 366, % 32.4% 1,436,23 1,626,941 Human Resurces 4,739,556 4,229,549 4,25,1 (2,452).5% 999, % 1.3% 4,56,714 4,529,21 Cunty Administra ve Divisins 42,796 (1) (1) 1.%.% 1.% Develpment 5,419,89 25,425,55 19,37,886 6,54, % 1,495, % 257.5% 26,978,261 19,132,23 Reginal Cllabra n 219,19 231, ,74 6,926 3.% 57,95 25.% 2.5% 232, ,712 Cunty Fiscal Office 4,658,351 41,16,851 36,972,159 4,44, % 5,673, % 9.1% 4,935,328 37,697,553 Infrma n Technlgy 21,18,54 22,322,611 21,222,723 1,99, % 3,79, %.2% 19,592,45 19,757,383 Public Wrks Facili es Management 49,414,473 5,831,215 5,494,16 337,55.7% 13,677, % 2.2% 51,31,142 51,286,313 Public Wrks Cunty Rad & Bridge 2,321,851 4,41,182 3,565,672 9,835, % 6,443, % 5.4% 24,71,17 36,53,517 Public Wrks Sanitary Engineer 28,7,342 3,648,634 29,164,279 1,484, % 3,245,11 1.6% 4.1% 3,712,343 3,513,43 Public Wrks Cunty Airprt 1,13,96 1,186,493 (82,587) 7.5%.% 1,329,65 Cunty Sheriff 93,4,723 94,124,26 92,526,191 1,597, % 22,57, %.5% 92,337,674 93,583,158 Bard & Care Of Prisners 1,671,557 1,475,31 1,671,267 (195,957) 13.3% 517, %.% 1,494,72 1,688,6 Public Safety & Jus ce Services 9,551,694 19,644,439 17,584,945 2,59, % 1,922, % 84.1% 11,153,752 9,946,757 Dmes c Vilence 233, , ,118.% 126, % 4.6% 244, ,118 Clerk f Curts 11,276,53 11,863,993 1,254,128 1,69, % 2,51, % 9.1% 11,57,532 9,988,865 Cunty Medical Examiner 9,4,193 1,475,53 1,51,13 (26,5).2% 2,318, % 11.7% 9,95,818 1,614,622 Office f Health and Human Services 2,649,468 2,51,23 2,33, , % 62, % 13.1% 2,515,488 2,338,75 HHS Children and Family Services 14,857,33 146,952, ,854,773 4,97, % 32,465, % 1.4% 147,288, ,792,745 HHS Senir and Adult Services 16,464,618 18,131,55 15,166,543 2,964, % 3,492, % 7.9% 17,78,659 15,24,559 HHS Emplyment & Family Services 74,131,326 81,861,31 76,336,355 5,524, % 15,753, % 3.% 74,862,518 72,754,616 Cuyahga Supprt Enfrcement Agency 28,958,191 32,657,588 3,48,171 2,249, % 7,647, % 5.% 33,98,34 3,547,896 Early Childhd Invest In Children 16,442,524 12,767,852 12,418, , % 2,625,2 2.6% 24.5% 11,728,28 1,99,547 Family & Children First Cuncil 3,912,72 4,58,289 4,95,57 412, % 957, % 4.7% 4,52,969 3,997,382 HHS Office f Reentry 2,72,184 2,67,38 2,57,477 9,561.5% 475, %.7% 2,171,99 2,81,76 Office f Hmeless Services 5,168,281 5,358,432 5,355,238 3,194.1% 1,461, % 3.6% 5,266,444 4,989,447 Human Services Other Prgms 791,747 1.% 7 Wrkfrce Develpment 16,183,733 11,82,997 11,675,37 127,69 1.1% 2,359,148 2.% 27.9% 1,979,721 11,637,822 Cllege Savings Accunt Prgram 1,5, 1,5,.%.% 1,5, Emplyee Health and Wellness 82,82,488 97,658,221 85,288,489 12,369, % 24,24, % 3.% 12,363,926 94,53,538 Wrkers Cmpensa n Retrspec ve 9,823,54 9,861,545 8,15,283 1,711, % 2,243, % 17.% 9,698,321 8,52,85 Debt Service 77,399,762 82,61,117 82,599,65 1,467.% 39,41, % 6.7% 76,897,261 77,447,261 Medical Mart Opera ng Accunt 12,72,438 11,99, 12,, (1,).1% 2,599, % 5.5% 12,, 12,, Capital Imprvement GF Subsidy 54,2 25, 25,.%.% 53.7% 25, 25, General Fund/Self Insurance Fund 27,786 3, 196,582 13, % 68, % 67.5% 3,2 69,68 Inf. Technlgy Autma n & Enterprise 27,234 4,, 2,, 2,, 5.% 126, 3.2% % 1,2, Miscellaneus Obliga ns & Payments 1,54, ,795 1,62,87 (17,12) 11.2% 494, % 31.% 97, ,818

15 PR6 Cuyahga Cunty Fiscal Office OBM Frecast Analysis213 First Quarter Update All Cunty Funds 11: Current Year 213 Current Prjec n 213 % Over r Under 213 YTD % Obligated % Change PY1 CY 214 Es mate 214 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 $885,683,571 $825,674,234 Elected Officials $6,9, % $22,567, % 4.4% $84,24,95 $824,649,862 Cunty Cuncil 1,624,293 1,898,813 1,729, , % 393, % 6.5% 1,798,41 1,7,474 Cunty Prsecutr 34,9,995 3,527,92 28,955,65 1,572, % 6,732, % 15.1% 29,716,13 28,965,266 Curt f Cmmn Pleas 42,981,414 47,485,376 44,425,613 3,59, % 1,4,1 21.9% 3.4% 44,77,349 44,71,162 Dmes c Rela ns Curt 7,321,335 6,773,33 7,3,85 (256,755) 3.8% 1,574, % 4.% 6,773,585 7,6,311 Juvenile Curt 57,225,23 49,52,48 51,246,963 (1,744,555) 3.5% 1,941, % 1.4% 52,485,388 51,333,655 Prbate Curt 6,726,973 6,783,792 6,464, , % 1,34, % 3.9% 6,472,484 6,664,768 8th District Curt f Appeals 756,388 68,51 523, , % 33, % 3.8% 688, ,535 Municipal Judicial Csts 3,119,21 3,261,631 2,914, , % 68, % 6.6% 3,315,737 2,964,319 Ttal Elected Officials $153,845,811 $146,913,32 $143,289,834 Bards and Cmmissins $3,623, % $32,62, % 6.9% $146,2,39 $143,873,488 Inspectr General 749, , , , % 188, % 11.1% 999, ,625 Department f Internal Audit 142, , , , % 92, % 259.3% 652, ,637 Human Resurces Cmmissin 293, , ,762 98, % 72, % 42.7% 472, ,333 Alchl & Drug Addic n Mental Health Bard 35,113,656 34,863,657 34,863,657.%.%.7% 34,363,657 33,613,657 MetrHealth System 36,126, 36,8, 36,8,.% 9,37, %.1% 36,8, 36,8, Bard f Elec ns 17,461,132 16,648,444 14,275,324 2,373, % 1,93, % 18.2% 18,983,641 14,55,149 Charter Review Cmmissin 1, 1,.%.% 1, Bard f Revisin 4,311,217 3,497,277 4,717,932 (1,22,655) 34.9% 997, % 9.4% 3,569,268 4,695,2 Cunty Planning Cmmissin 1,494,715 1,569,616 1,358,23 211, % 284, % 9.1% 1,574,252 1,492,515 Cunty Bard f Develpmental Disabili es 19,189, ,855,12 189,522,97 1,332,15 5.2% 43,959,74 22.%.4% 199,795,9 19,726,81 Cunty Law Library Resurce Bard 513, , ,166 19, % 137, % 7.8% 498, ,542 NOACA 174, , ,259.% 87,13 5.%.% 174, ,744 Ohi State University Extensin 247, 247, 247,.%.%.% 251,94 247, Public Defender 1,67,711 9,975,22 9,771,325 23,895 2.% 2,225, % 2.9% 1,5,116 9,91,663 Sldiers' and Sailrs' Mnument 199, , ,258 13,53 6.7% 36, % 9.3% 194,27 191,97 Slid Waste Management District 1,758,793 2,29,954 2,28,963 (71,9) 3.2% 35, % 29.7% 2,157,89 2,274,619 Sil & Water Cnserva n 642, , ,511 (42,13) 6.2% 18, % 11.6% 674,21 72,429 Veterans Service Cmmissin 7,67,321 7,648,468 7,143,258 55,21 6.6% 1,482, % 1.1% 7,4,531 7,39,679 Ttal Bards and Cmmissins $36,552,688 $316,349,713 $33,579,771 $12,769,942 4.% $61,18, % 1.% $317,532,427 $34,233,32 TOTAL OPERATING EXPENDITURES $1,251,311,63 $1,348,946,587 $1,272,543,839 $76,42, % $295,647, % 1.7% $1,33,793,686 $1,272,756,67

16 PR7 Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Departmental FTE Cmparisn All Cunty Funds 14:56 DEPARTMENT Current Year Current Prjec n 213 PY CY Change Ttal Es mate Prjec n Cunty Execu ve Agencies Office f the Cunty Execu ve (4) 11 1 Cmmunica ns Office Cunty Law Department Human Resurces (2) Cunty Administra ve Divisins 3 Develpment (7) 22 1 Reginal Cllabra n (1) 2 1 Cunty Fiscal Office (8) (1) Infrma n Technlgy (11) Public Wrks - Facili es Management Public Wrks - Cunty Rad & Bridge (6) Public Wrks - Sanitary Engineer Public Wrks - Cunty Airprt Cunty Sheriff 1,17 1,171 1,167 1,182 (15) 11 1,167 1,197 Public Safety & Jus ce Services Clerk f Curts (9) Cunty Medical Examiner Office f Health and Human Services HHS Children and Family Services HHS Senir and Adult Services (14) HHS Emplyment & Family Services (19) Cuyahga Supprt Enfrcement Agency (11) Early Childhd Invest In Children Family & Children First Cuncil HHS Office f Reentry Office f Hmeless Services Wrkfrce Develpment (1) Emplyee Health and Wellness (1) Wrkers Cmpensa n Retrspec ve Ttal Cunty Execu ve Agencies 4,814 4,593 4,836 4, ,81 4,735 Elected Officials Cunty Cuncil Cunty Prsecutr (17) Curt f Cmmn Pleas (2) Dmes c Rela ns Curt Juvenile Curt (14) Prbate Curt (2) th District Curt f Appeals 6 2 (2) Ttal Elected Officials 1,47 1,451 1,452 1, (3) 1,452 1,428 Bards and Cmmissins Inspectr General Department f Internal Audit Human Resurces Cmmissin (1) Bard f Elec ns (53) Bard f Revisin (1) Cunty Planning Cmmissin (1) Cunty Bard f Develpmental Disabili es 1,242 1,21 1,197 1, (85) 1,197 1,124 Cunty Law Library Resurce Bard Public Defender Sldiers' and Sailrs' Mnument Slid Waste Management District (1) 6 5 Sil & Water Cnserva n (1) 8 9 Veterans Service Cmmissin (1) 3 31 Ttal Bards and Cmmissins 1,557 1,594 1,553 1, (129) 1,553 1,487 TOTAL STAFFING FTEs 7,778 7,638 7,841 7, (94) 7,815 7,65

17 PR8 Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Statement f Fund Ac vity 213 5/16/213 Prjected Fund Ac vity Beginning Fund Balance Es mated Fund Revenue Available Resurces Prjected Expenditures Ending Fund Balance Balance t Expenditures % General Fund / HHS Levy 1A1 General Fund Opera ng 18,93,873 29A Health and Human Services Levy 4.8 Mill 39,336, ,729,46 536,822, ,467,55 128,388, % 22,382, ,719,41 21,275,25 31,443, % Ttal General Fund / HHS Levy $222,721, ,111, ,832, ,742, ,832, % Special Revenue Funds 2A378 Inspectr General Vendr Fees 5,7 2A58 Cmmn Pleas Special Prject II 576,71 2A76 Cuy C Reg Frensic Science Lab SR 113,83 2A99 TASC Medicaid Funds (CO) 436,271 2A192 Treatment Alterna ves Street Crime (356,259) 2A195 Self Insurance Reginaliza n 153,999 2A264 Cunty Law Library Resurce Bard 298,35 2A31 Real Estate Assessment 1,25,366 2A32 Dg & Kennel 616,55 2A33 Children Services Fund 36,249,667 2A268 Treatment Services Medicaid Funds 184,559 2A37 Cunty Planning Cmmissin (47,34) 2A38 CPC Cuyahga Valley Ini a ve 159,266 2A312 Crner's Lab 78,466 2A319 Juv Curt Indigent Drivers Alchl Tre 6,36 2A322 Delinquent R E Tax Assmt 2,534,826 2A325 Tax Prepayment Special Interest 3,427,317 2A33 Dmes c Vilence 126,577 2A331 Indigent Guardianship (337) 2A333 Juv Curt Frfeited Prperty ORC ,29 2A334 Juv Crt Adr Alterna ve Dispute Res 276,4 2A337 Dmes c Rela ns Legal Research 24,594 2A34 Tax Cer ficate Administra n 3,175,678 2A377 Prba n Supervisin Fees 1,24,425 2A39 Emergency Management 43,586 2A4 TASC Medicaid Funds () 2A495 Human Services Other Prgram 333,432 2A55 Cunty Wellness Fund 146,6 2A585 Legal Cmputeriza n 231,423 2A586 Legal Research and Cmputeriza n 73,186 2A59 Juvenile Curt Incen ves & Reward 5,54 2A6 Cuyahga Supprt Enfrcement Agen 79,494 2A61 Cmputerized Legal Research 72,17 2A62 Prbate Curt Clerk Cmputer Fund 4,681,6 2A63 Prbate Curt Special Prjects 525,666 2A64 Prbate Curt Dispute Reslu n 289,427 2A66 Fatherhd Ini a ve 2A61 Prbate Curt Cnduct Of Business Fu 45,893 2A615 Office Of Hmeless Services 149,95 2A625 Slid Waste District Admin 2,529,526 2A63 Hme Deten n Fees 25,269 2A635 Title IV E Juvenile Curt 4,265,644 2A658 Cer ficate Of Title Admin Fund 2,384,39 2A695 Clerk Of Curts Cmputeriza n 82,124 2A72 Urinalysis Tes ng 256,21 5,7 5,7.% 1,25,92 1,62,63 1,62,63.% 3,221,681 3,335,511 3,293,489.% 156, ,69 71, , % 81, , ,658.% 15,569,675 15,723,674 8,58,43 6,57,7 75.8% 472,418 77, , , % 14,286,311 24,536,677 16,925,93 7,221, % 1,484,67 2,11,175 1,515, , % 61,724,368 97,974,35 67,88,368 22,61, % 184, ,559.% 1,43,766 1,356,732 1,353,28 ().% 159,266 4, , % 864,141 1,572,67 434,653 1,93, % 661 7,21 7,21.% 3,544,892 6,79,718 1,456,536 4,616, % 76,537 3,53, ,692 2,967, % 244,118 37, , , % 184, , ,572 4,47 2.5% 15,29 15,29.% 43, ,581 92, , % 9,972 34,566 3, 31, % 1,5, 4,675, ,227 4,48, % 627,379 1,651,84 179,865 1,471, % 938,63 982, ,22.% () ().% 21,27 354,459.% 21,76 168,36 159,644.% 14, ,417 18,22 227, % 73, ,372 41, 15, % 1,25 6,34 6,34.% 29,316,588 3,26,82 29,316,588 (2,518,126) 8.6% 22,535 94,75 94,75.% 395,36 5,76, ,185 4,294, % 191, ,498 5, 712, % 127, ,111 44,8 372, % 1,91,583 1,91,583 1,91,583 (35,) 32.1% 3,96 49,853 49,853.% 149,95 149,95.% 1,282,861 3,812,387 1,33,569 2,392, % 76, ,741 7,76 29, % 3,92,237 7,357, ,181 3,12, % 5,68,371 7,452,68 3,96,611 3,53, % 416,544 1,236, , , % 15,36 46, , , % Prjected ending balances are net f carryver encumbrances and ther reserves n available resurces.

18 PR8 Cuyahga Cunty Fiscal Office OBM Frecast Analysis 213 1st Qtr. Statement f Fund Ac vity 213 5/16/213 Prjected Fund Ac vity Beginning Fund Balance Es mated Fund Revenue Available Resurces Prjected Expenditures Ending Fund Balance Balance t Expenditures % Special Revenue Funds 2A8 Subsidy Opera n & Maint. f Deten 351,8 2A83 Treatment Services HHS 274,42 2A84 Public Defender Cleveland Municipa (16,877) 2A267 Public Defender HHS 2A85 Curt f Appeals Special Prjects 92,443 2A86 Carrying Cncealed Weapns Applica 53,236 2A87 Early Childhd IIC 1,256,834 2A89 Witness Vic m 163,62 2A81 Criminal Jus ce Interven n HHS 46,222 2A811 JC Deten n & Prba n Services (386,288) 2A812 Cmmn Pleas Special Prject 1 2,96,161 2A814 Wireless Gvernment Assistanc 1,995,771 2A815 Slid Waste Cnvenience Center 558,145 2A816 Slid Waste Plan Update 22,23 2A817 Slid Waste Grants 3,457 2A819 Gegraphical Infrma n System 417,855 2A82 Delinquent RE Tax Assmt Prsecutr 1,959,962 2A821 State Criminal Alien Asst. Prgram (SC 113,486 2A822 Custdy Media n 89,767 2A823 JC HHS Yuth & Family Cmmunity Pa 88,5 2A824 Family Jus ce Center (29,11) 2A Cnslida n Shared Services 2A891 Cmmn Pleas HHS Subsidy 538,528 2A258 Human Resurces Infrma n System 31,453 2AA1 Health Care Access Prgramming 28,749 2AA3 Cunty Land Reu liza n Revenue Fu 595,66 2AA5 Law Enfrcement Cn nuing Prfesi 2,461 2D Brwnfield Revlving Lan Fund 8,132,259 2D447 Cuyahga Cunty Western Reserve Fu (266,842) 2D448 Casin Tax Revenue Fund 1,661,1 2N36 Sil & Water Cnserva n 126,588 2R32 Cunty Bard Of Develpmental Disa 13,611,784 24A31 Children & Family Services (7,949,613) 24A43 Office f Health and Human Services 315,379 24A435 Cuyahga Tapestry System f Care 1,444,766 24A51 Emplyment & Family Services Admin (5,388,199) 24A52 Child Care Services 5,11,261 24A53 Children With Medical Handicap 488,894 24A61 Senir and Adult Services (211,341) 24A635 Early Childhd IIC Public Asst. 7,27,976 24A64 FCFC Public Assistance 2,498,29 24A641 Hmeless Services 1,767,765 24A878 HHS Office f Reentry 38,54 26A61 General Gas & License Fees 26,584,448 26A65 $5. Rad Capital Imprvements 11,747,455 26A651 $7.5 Rad and Bridge Registra n Ta 16,592,198 28W36 WIA Wrkfrce Develpment (71,97) 28S253 Wrkfrce Develpment S mulus 2,389 1, ,824 44,644 38, % 274,42 274,42.% 2,3, 2,283,123 2,162,521 12,62 5.6% 1 (1) 1.% 16,928 19,371 19,371.% 192,12 245,248 19,21 53, % 669,552 1,926, , , % 1,731,717 1,894,779 1,774,387.% 46,222 46,222.% 14,34,331 13,954,43 14,34,331 (3,471,83) 24.2% 1,397,592 4,357,753 2,189,55 2,168,23 99.% 3,, 13,995,771 6,976,661 6,986, % 384, ,443 79,179 (15,74) 2.2% 22,23 68, , % 17,442 2,899 2, 899.4% 534, ,31 914,338.% 3,583,498 5,543,46 2,5,674 3,42, % 43,36 156,846 14,166 52,68 5.6% 553, ,16 615,967 27,49 4.4% 2,431,592 3,239,642 2,431,592 (1,159,294) 47.7% 24,11 175, 175,.% 2,5, 2,5, 2,5,.% 538, ,528.% 31,453 31,453.% 28,749 25, 3, % 7,, 7,595,66 7,, 575,66 8.2% 2,461 2,461.% 59,456 8,722, ,448 5,34, % 15,, 14,733,158 15,, (266,842) 1.8% 6,5, 8,161,1 8,161,1.% 66,74 787, ,511 69, % 186,91,79 317,521, ,522,97 121,43, % 65,446,223 57,496,61 7,234,223 (6,722,67) 9.6% 5,946,914 6,262,293 5,946,914 (84,621) 1.4% 4,74,182 6,184,948 4,74,182 (176,451) 3.7% 74,93,623 69,542,424 74,93,623 (7,334,35) 9.8% 5,11,261 ().% 1,5,732 1,494,626 1,45,732 88, % 13,762,543 13,551,22 15,166,543 (1,636,758) 1.8% 9,959,49 17,167,25 11,553,121 (2,55,24) 17.8% 4,95,57 6,593,797 4,95,57 (1,7,858) 24.6% 5,355,238 7,123,3 5,355,238 (41,57).8% 2,57,477 2,365,531 2,57,477 (32,816) 15.6% 16,364,173 42,948,621 11,562,374 3,991, % 5,79,546 16,827,1 12,3,297 2,412, % 7,619,739 24,211,937 7,,1 14,247, % 11,715,831 11,4,861 11,549,823 (7,277,557) 63.% 2, ,484 (123,95) 98.1% Ttal Special Revenue Funds $298,939, ,344, ,283, ,493,69 233,196, % Prjected ending balances are net f carryver encumbrances and ther reserves n available resurces.