Human Services Funding in Summit County Ohio

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1 Human Services Funding in Summit County Ohio Introduction This analysis provides an overview of the financial activities of human service agencies serving the residents of the Summit County. Human services in Summit County Ohio are financed and administered by agencies directly and indirectly affiliated with county government, and by agencies which serve the county s residents but that are outside of county government. These agencies receive resources from various federal funding streams, the State of Ohio, and local sources including local property tax levies and the county general fund. Additionally, human services are provided in a mixed economy or a mixture of public, private, and non-profit agencies and resources. An important contributor to the mixed-economy based, social safety net of any community is its philanthropic community. Human Services Agencies Included in the Analysis County Agencies and Boards. The Summit County government has direct administrative and budgetary control over two human services agencies the Juvenile Court and the Department of Job and Family Services. While these agencies can be thought of as under direct control and budget authority of the county executive and council, it is important to recognize the subtleties in the relationship of these agencies to county government. Juvenile Court is part the judicial branch of government, and administered by independently elected judge. As such, administrative and budgetary control over the agency can only be exercised within the confines of the separation of powers. Also, a substantial portion of the agency s funding is from the State of Ohio. The Department of Job and Family Services (DJFS) is a key component of the county s social safety net administering important programs including work force development, cash assistance, child care, nutritional assistance, and eligibility determination for Medicaid. Because of the array of federal and state programs administered by DJFS are subject to Ohio law and administrative code, DJFS functions in many ways like an extension of the Ohio Department of Job and Family Services. However, the State of Ohio has designed the system is such a way to allow for local flexibility over program design and service delivery. Also, most of the agency s funding is from intergovernmental sources. Three agencies included in the analysis, the Summit County Children s Services Board (CSB), the Summit County Alcohol, Drug Addiction and Mental Health Board (ADAMHB), and the Summit County Board of Mental Retardation and Developmental Disabilities Board (BMR/DD), are semi-autonomous agencies 1

2 dependent on the county executive and council for tax and budget authority. However, these agencies derive programmatic autonomy from state law and substantial financial support from intergovernmental sources. Other Summit County Based Agencies. There are several human service agencies serving Summit County residents which are outside of the direct control of county government. The agencies include the Summit County Health District, the Area Agency on Aging 10B, Inc. (AAA), Metro Regional Transit Authority (METRO), and the Akron Metropolitan Housing Authority (AMHA). Both the Summit County Health District and METRO share have access to a portion of the county tax base. The property tax base is shared with the Health District. Each year the District assesses a fee on participating local governments inside (unvoted) property tax millage for public health services provided by the District. 1 The sales tax base of the county is shared with METRO. Under Ohio law, transit authorities, such as METRO, are authorized to levy a sales and use tax at a rate of.25 percent,.5 percent, 1 percent, or 1.5 percent if approved by a majority of voters. The authority of METRO to levy the tax is independent of, and in addition to, the sales and use tax authority of the State of Ohio and Summit County. In 1990, voters of Summit county approved a.25 percent sales and use tax for METRO with no limit on its duration. Since the authority to levy sales taxes is set independently for the county and METRO, there is not direct competition for the sales tax base. On the other hand, the ability of each agency to levy sales taxes is indirectly related by the overall level of taxation in the county. The Area Agency on Aging and AMHA are both heavily dependent on intergovernmental grants in aid from the federal and state government. Neither agency possesses independent tax authority. Philanthropic Agencies. The philanthropic community in Summit County makes an important contribution to the social safety net in Summit County through grants in aid to nonprofit human service agencies directly serving residents. Members of the Summit County philanthropic community covered in the analysis include the United Way of Summit County, the GAR Foundation, the Akron Community Foundation, the Barberton Foundation, and the Knight Foundation. Although the contributions of these organizations to human services 1 The terms inside (un-voted) and outside (voted) millage are used to differentiate property taxes inside the 10 mill limit and outside the 10 mill limit imposed by the Ohio Constitution. The Ohio constitution requires levies above 10 mills to be approved by vote of the citizens. Further, inside mills are shared across various local governments in a county. 2

3 are included in the review, some of their philanthropic work extends beyond human services. These other charitable activities are not reflected in the analysis. 3

4 Table 1 Agencies Included in the Summit County Quality of Life Financial Analysis Summit County Agencies Department of Job and Family Services Juvenile Court Summit County Boards Summit County Children s Services Board Summit County Alcohol, Drug Addiction and Mental Health Board Summit County Board of Mental Retardation and Developmental Disabilities Board Other Summit County Based Agencies Summit County Health District Area Agency on Aging 10B, Inc. Metro Regional Transit Authority Akron Metropolitan Housing Authority Philanthropic Agencies United Way of Summit County GAR Foundation Akron Community Foundation Barberton Community Foundation Knight Foundation Methods and Data Sources The data presented in this analysis are based on interviews of chief financial officers from each of the agencies, and a review and analysis of various documents. The documents compiled for the analysis include annual reports, program budgets, financial statements and miscellaneous financial data and reports supplied by the chief financial officers. The analysis attempts to provide sufficient information for county officials and other interested readers to answer a variety of questions about how human services are funded in Summit County. Where do resources for human services come from? How does the level of resources changed over several years? How are the resources spent? What are the opportunities to change or alter the allocation of resources? Developing a presentation of information sufficient to answer these questions proceeds with a number of challenges. First, compiling data on a uniform basis is limited by variations in reporting format, and terms. For example, financial data is presented by some agencies on a line item basis, but on a program basis by others. Several agencies receive funding from the same federal sources, but may refer to the original source in different terminology. Second, selecting the years to include in the analysis, while based on certain criteria, was ultimately somewhat arbitrary. The years selected for the analysis 4

5 were 1999 through These years were selected so that actual spending over a several year period could be reviewed. At the inception of the project, fiscal year 2002 was still an active fiscal year and subject to additional changes from the original budget. Therefore, 2001 was selected as the last year for the review. Data for the four prior fiscal years (1997 through 2001) was requested. Records were available for all agencies for only the three years presented below (1999 to 2001). Examining financial flows over several years allows for an accounting of unusual events which can make a revenue or spending in a single year appear higher or lower than normal. Examples of unusual events that can make a single year atypical include on-time grants or unusually high or low tax collections. Implications of Intergovernmental Financial Assistance A substantial portion of the social safety net is administered in an intergovernmental setting. Intergovernmental programs have several defining characteristics. First, the broad policy goal is set by a higher level of government, usually the national government. The state government often has some flexibility over policy and program design. In Ohio, some of this policy setting authority is also delegated to the county level. Second, the programs are funded through grants in aid that may limit how the financial resources can be applied at the local level. Additionally, the grant or program design may require some local financial match. Finally, the intergovernmental design sometimes results in limitations on resource allocation and programming by the local administering agency. Within this context, the imperative for policy makers becomes having a comprehensive inventory of resources. With adequate information about available resources, funding can be allocated to maximize its impact for the residents of the county. Tax Bases Available to County Government County governments in Ohio have access to two types of taxes for financing local services. First, counties can levy sales taxes. Second, counties can use property taxes for general fund support and for human services. This section describes the use of these tax bases in Summit County and makes comparisons to how they are relied on in other counties. Sales Tax. In Ohio, counties have authority to levy sales and use taxes in quarter percent increments up to 1.0 percent for general uses. Additionally, counties can levy an additional 0.25 percent or 0.5 percent in sales and use taxes for specified purposes. Currently, Summit county government is one of eight counties charging a sales and use tax of 0.50 percent (see Table 2). By comparison, sales and use taxes are 5

6 higher in 79 other counties, ranging from 1.0 percent levied in 40 counties to 1.5 percent levied in 26 counties. 6

7 Table 2 Sales and Use Tax Rates Levied by Counties in Ohio (2001) Rate Number of Counties 0.25% % 8, Including Summit County 0.75% % % % % 26 Source: Ohio Department of Taxation, Table s3cy02. Transit Authorities can also levy sales and use taxes. The levies can be in quarter percent increments ranging from 0.25 percent to 1.5 percent. Currently, METRO is one of 6 transit authorities levying a sales and use tax. METRO s sales and use tax rate is 0.25 percent (see Table 3). Table 3 Sales and Use Tax Rates Levied by County Transit Authorities in Ohio (2001) Agency Rate Greater Cleveland Regional Transit 1.00 % Central Ohio Regional Transit Authority 0.25% Laketran Transit Authority 0.25% Miami Valley Regional Transit Authority 0.50% Portage Area Regional Transit Authority 0.25% Stark Area Regional Transit Authority 0.25% Metro Regional Transit Authority (Summit) 0.25% Source: Ohio Department of Taxation, Table s3cy02. In 2001, the Summit County sales and use tax raised $32.2 million and METRO sales and use tax levy raised $16.0 million, for a total of total of $48.2 million. On a per capita basis, residents of the county paid $88.86 (see table 4). Across Ohio, sales and use tax levies ranged from a low of $27.10 in Stark County to a high of $ per person in Cuyahoga County. Summit County s overall level of sales and use taxes ranked 46 th overall among Ohio s counties. 7

8 Table 4 - Per Capita Sales and Use Tax Collections For Ohio Counties and Transit Authorities by County (2001) County Amount Rank County Amount Rank Cuyahoga Scioto Delaware Summit Union Fulton Montgomery Madison Belmont Clark Muskingum Monroe Lucas Darke Logan Portage Fayette Athens Hamilton Putnam Richland Paulding Ross Fairfield Shelby Ashtabula Erie Mercer Washington Knox Warren Williams Greene Hocking Auglaize Morrow Guernsey Seneca Jackson Wyandot Allen Henry Franklin Hancock Huron Brown Defiance Highland Jefferson Pike Van Wert Lorain Gallia Coshocton Clermont Harrison Ottawa Wayne Wood Champaign Licking Morgan Mahoning Pickaway Ashland Noble Lawrence Hardin Crawford Columbiana Lake Vinton Sandusky Carroll Tuscarawas Medina Preble Meigs Holmes Butler Miami Geauga Clinton Trumbull Adams Perry Marion Stark Sources: Ohio Department of Taxation, Table s3cy02 and Ohio Department of Development. 8

9 Property Tax. While the property tax base in Ohio is an important source of funding for primary and secondary education, it is also an important source of financing for health and human services. Un-voted property taxes, known as inside millage, support county general funds. Additionally, voted, or outside millage is frequently used to fund human services administered by counties. Three Summit County boards, CSB, ADAMHB and MR/DD, rely on property tax levies for support. The CSB s property tax levy is 2.56 mills. There are 37 children services boards across Ohio that with property tax levies dedicated for their use. In 2000, the levies ranged from 0.50 mills to 4.25 mills (see Table 5). Thirty-six local mental health or alcohol, drug addiction services boards levied property taxes in 2000 ranging 0.30 mills to 3.05 mills. By comparison, ADAMHB levies 3.05 mills of property taxes. It should be noted, mental health and drug addiction services can be delivered by boards for either service or in mixed boards as is the case in Summit County. Therefore, state-wide comparisons are limited to the extent the service delivery model varies from jurisdiction to jurisdiction. In 2000, the Summit County MR/DD Board levied 3.61 mills of property taxes. By comparison, MR/DD levies ranged from 0.70 mills to 7.68 mills. It should be noted, across jurisdictions tax levies for MR/DD may have multiple purposes and be shared with boards delivering mental health services. Table 5 Voted Property Tax Mills for Human Services in Ohio (2000) Type of Levy Counties Total Mills Lowest Mills Average Mills Highest Mills Children Services Health Hospital Human Services Mental Health MR/DD and/or Mental Health Senior Citizen Public Safety Other None Source: Richard G. Sheridan, David A. Ellis, and Richard A. Marountas, April 2003, Property Taxes and Other Local Taxes Taxing Issues, based on data from Ohio Department of Taxation, Tax Equalization Division, Table TR-1. Notes: The data are based on county tax rates for various purposes. Millage for bond levies for specified purposes are included in the relevant category. Health includes levies for health boards, districts, and departments. Hospital levies include those for bonds, hospitals, and tuberculosis hospitals. Human Services includes general levies for health, human services, and welfare. Senior citizen includes levies for seniors and county homes. Public safety includes levies for 911 systems, emergency medical services, sheriff s departments, jails, and drug enforcement. Other includes levies not otherwise specified, as well as community colleges, roads, infrastructure, libraries, 9

10 parks, zoos, museums, and historical societies. Property tax levies are sensitive to the level of property wealth from jurisdiction to jurisdiction. As a result of variations in wealth, proceeds from property tax levies can vary. Table 6 provides additional data by which to compare the use of property taxes for human services in Summit County to several counties of roughly comparable size and wealth. In 2000, Summit County levied a total of 9.22 mills for human services. With a tax property tax base valued at $10.1 billion, the combined millage for human services raised $93.7 million in taxes levied. 2 By comparison, Franklin County levied mills for human services against a property tax base valued at $21.0 billion, resulting in $310 million in taxes levied. Hamilton County levied mills for human services against a tax base valued at $17.1 billion, resulting in $276.3 million in taxes levied. The other communities Lucas, Mahoning and Stark counties - have smaller tax bases than Summit County. Lucas County levied 9.95 mills for human services on a tax base of $6.5 billion, raising $65 million. Mahoning County levied 7.8 mills for human services on a tax base of $3.5 billion, raising $28.0 million. And, Stark County levied 7.30 mills for human services on $5.6 billion in taxable property value, raising $41.0 million. 2 The county taxes charged or actually raised by the levies is somewhat lower due to application of H.B. 920 tax reduction factors. However, since the tax reduction factors vary by levy and by taxing jurisdiction with each county we use taxes levied prior to H.B. 920 as a surrogate to reflect overall level of taxation for human services. 10

11 Table 6 - County Property Tax Rates, Values, and Estimated Taxes Base for Human Services in Selected Ohio Counties (2000) County Total Inside Outside* Mills Inside 10 Mills Mills Levies Outside 10 Mills* Mills Property Value Taxes Levied Pre-920 TRF** Franklin General Fund 1.47 ADAMH Board 2.20 $ 46,285,373 Children Services 4.25 $ 89,414,925 Council on Aging 0.85 $ 17,882,985 Mental Health and Retardation 7.47 $ 157,159,880 Total $ 21,038,805,850 $ 310,743,162 Hamilton General Fund 2.26 Children Services 2.77 $ 47,521,322 Cincinnati General Hospital 4.73 $ 81,146,517 Community Mental Health 2.47 $ 42,374,608 Drake Hospital 1.59 $ 27,277,582 Mental Health and Retardation 3.53 $ 60,559,663 Senior Services 1.02 $ 17,498,826 Total $ 17,155,711,910 $ 276,378,519 Lucas General Fund 2.00 Children Services 3.50 $ 22,897,742 Community Mental Health 1.50 $ 9,813,318 Mental Health and Retardation 4.50 $ 29,439,954 Senior Citizens 0.45 $ 2,943,995 Total 9.95 $ 6,542,211,920 $ 65,095,009 Mahoning General Fund 1.85 Children Services 2.35 $ 8,438,454 Debt Service 0.25 Mental Health 1.35 $ 4,847,623 Mental Health and Retardation 4.00 $ 14,363,326 Tuberculosis Hospital 0.10 $ 359,083 Total 7.80 $ 3,590,831,600 $ 28,008,486 Stark General Fund 2.20 Children Services 1.40 $ 7,866,580 Mental Health 1.00 $ 5,618,986 Mental Health and Retardation 4.90 $ 27,533,031 Total 7.30 $ 5,618,985,975 $ 41,018,598 Summit General Fund 1.75 Children Services 2.56 $ 26,027,039 Debt Service 0.45 Mental Health 3.05 $ 31,008,777 Mental Health and Retardation 3.61 $ 36,702,191 Total 9.22 $ 10,166,811,974 $ 93,738,006 SOURCE: Department of Taxation, Tax Equalization Division, Table TR-1. NOTES: *Mills for parks and recreation, zoos, libraries, and public safety are not shown in detail. **Column represents taxes levied prior to H.B. 920 tax reduction factors. Actual collections will be less than the amounts presented. 11

12 Overview of Summit County Human Services Resources Revenue Summary When considering public budgeting, there is a tendency to focus on spending. However, a primary motivation behind the Summit County quality of Life Project is to create a overall plan for human service delivery. With this goal in mind it important to examine the financing of human services based on revenue available for agencies and programs. Source of revenues available to human services programs in Summit County include federal and state grants-in-aid, voted property tax levies, the county general fund, and other local sources. Revenues available to Summit County human services agencies are summarized for 1999 through 2001 in Table 7. Support for human services from different sources is examined in the sections that follow. 12

13 Table 7 Revenues for Humans Services in Summit County 1999 Federal % State % Total IG % Local- Property Tax % Local - Other* % Total Local % Total Job & Family Services 38,836, % - 0.0% 7,190, % 7,190, % 46,026,668 Juvenile Court - 0.0% 8,997, % 8,997, % - 0.0% 4,441, % 4,441, % 13,438,829 CSB 12,591, % 2,876, % 15,467, %23,541, % 750, % 24,292, % 39,759,747 ADAMHB 9,369, % 15,799, % 25,168, %19,259, % 1,130, % 20,390, % 45,558,659 MR/DDB - 0.0% - 0.0% 13,664, %29,310, % 3,760, % 33,071, % 46,735,339 Sub-total 21,960, % 27,673, % 102,133, %72,111, % 17,274, % 89,385, % 191,519,242 Board of Health 836, % 50, % 887, % - 0.0% 5,089, % 5,089, % 5,976,655 Area Agency on Aging 5,554, % 4,518, % 10,073, % - 0.0% 323, % 323, % 10,396,532 METRO 2,396, % 1,974, % 4,371, % - 0.0% 20,430, % 20,430, % 24,801,488 AMHA 34,876, % - 0.0% 34,876, % - 0.0% 13,041, % 13,041, % 47,917,898 United Way of Summit County** ,232,453 8,232,453 GAR Foundation** ,427,165 2,427,165 Akron Community Foundation** ,433,324 1,433,324 Barberton Foundation** ,322 94,322 Knight Foundation** , ,555 Total 65,624,922 34,216, ,341, %72,111,483 68,987, ,099, % 293,440,634 13

14 Table 7 Revenues for Humans Services in Summit County (continued) 2000 Federal % State % Total IG % Local- Property Tax % Local - Other* % Total Local % Total Job & Family Services 38,337, % - 0.0% 5,366, % 5,366, % 43,704,075 Juvenile Court - 0.0% 9,549, % 9,549, % - 0.0% 6,865, % 6,865, % 16,415,009 CSB 12,147, % 3,561, % 15,709, %23,680, % 651, % 24,332, % 40,041,564 ADAMHB 12,127, % 19,065, % 31,192, %19,648, % 1,579, % 21,228, % 52,420,691 MR/DDB 5,142, % 5,401, % 10,544, %29,469, % 2,665, % 32,134, % 42,678,966 Sub-total 29,417, % 37,578, % 105,332, %72,798, % 17,129, % 89,927, % 195,260,305 Board of Health 1,006, % 154, % 1,161, % - 0.0% 5,081, % 5,081, % 6,242,246 Area Agency on Aging 5,977, % 5,720, % 11,697, % - 0.0% 164, % 164, % 11,862,163 METRO 3,604, % 2,045, % 5,650, % - 0.0% 22,397, % 22,397, % 28,047,455 AMHA 35,349, % - 0.0% 35,349, % - 0.0% 11,729, % 11,729, % 47,079,052 United Way of Summit County** ,606,508 8,606,508 GAR Foundation** ,868,541 4,868,541 Akron Community Foundation** ,434,240 1,434,240 Barberton Foundation** , ,942 Knight Foundation** , ,000 Total 75,355,489 45,499, ,191, %72,798,658 72,240, ,038, % 304,230,452 14

15 Table 7 Revenues for Humans Services in Summit County (continued) 2001 Federal % State % Total IG % Local- Property Tax % Local - Other* % Total Local % Total Job & Family Services 47,443, % - 0.0% 5,919, % 5,919, % 53,362,453 Juvenile Court - 0.0% 9,728, % 9,728, % - 0.0% 7,580, % 7,580, % 17,308,812 CSB 15,586, % 3,135, % 18,722, %24,530, % 440, % 24,970, % 43,692,630 ADAMHB 15,650, % 18,217, % 33,868, %20,453, % 803, % 21,257, % 55,125,548 MR/DDB 6,389, % 7,588, % 13,978, %37,272, % 3,507, % 40,780, % 54,758,891 Sub-total 37,626, % 38,670, % 123,740, %82,256, % 18,250, % 100,507, % 224,248,334 Board of Health 1,277, % 104, % 1,381, % - 0.0% 4,905, % 4,905, % 6,286,738 Area Agency on Aging 7,817, % 5,094, % 12,911, % - 0.0% 201, % 201, % 13,113,880 METRO 2,723, % 1,965, % 4,688, % - 0.0% 22,100, % 22,100, % 26,788,991 AMHA 51,608, % - 0.0% 51,608, % - 0.0% 11,326, % 11,326, % 62,935,099 United Way of Summit County** ,767,824 8,767,824 GAR Foundation** ,424,208 2,424,208 Akron Community Foundation** ,699,558 1,699,558 Barberton Foundation** , ,164 Knight Foundation** , ,500 Total 101,053,028 45,835, ,331, %82,256,571 71,035, ,292, % 347,623,296 Notes: *Local Other Revenue are county revenues except voted levies. ** Philanthropic spending for human services programs only. 15

16 Revenues from All Sources In 1999, the total revenues available for human services in Summit County from all sources were $293.4 million (see Table 8). Revenues for human services increased to $304.2 million in 2000 and to $347.6 million in Table 8 - Total Human Services Resources Year Amount 1999 $293,440, $304,230, $347,623,296 AMHA had the most revenues available at $62.9 million or 18 percent of all revenues (see Figure 1). ADAMHB and MR/DDB both had 16 percent of the total revenues, at funding levels of $55.1 million and $54.7 million, respectively. Job and Family Service accounted for $53.3 million or 15 percent of all revenues. The CSB had revenues of $43.6 million or 13 percent of all revenues. METRO had revenues of $26.7 million or 8 percent of all revenues. Juvenile Court had revenues of $17.3 million or 5 percent of all revenues. Grant making by the philanthropic community added $14.2 million or 4 percent of total revenues. Aging had revenues of $13.1 million or 4 percent of all revenues. Health had revenues of $6.2 million or 2 percent of all revenues. Figure 1 Summit County Human Services Revenues, All Sources, by Agency (2001) Aging, $13,113,880, 4% Health, $6,286,738, 2% DJFS, $53,362,453, 15% Juvenile Court, $17,308,812, 5% CSB, $43,692,630, 13% MR/ DDB, $54,758,891, 16% AMHA, $62,935,099, 17% Philanthropic, $14,250,254, 4% METRO, $26,788,991, 8% ADAMHB, $55,125,548, 16% 16

17 While the data presented above gives an indication of the size of the human services agencies in Summit County, it is important to understand which level of government provides the most resources for each of the agencies. Intergovernmental Support Of the nine agencies included in the analysis, 5 received over half of their revenues from federal or state grants-in-aid (Figure 2). The agency most dependent on intergovernmental sources was the Area Agency on Aging. Job and Family Service is also heavily dependent on intergovernmental revenue sources with 88 percent of total revenues derived from high levels of government. Job and Family Services did not provide a break-out of grants, therefore, the data do not distinguish federal versus state sources of revenues for this agency. AMHA derived 82 percent of its revenues from intergovernmental sources. Juvenile Court also received a majority of its revenues from state government. County boards deriving most of their resources from the local level included CSB and MR/DDB. Figure 2 Intergovernmental versus Local Support for Humans Service Agencies (2001) Area Agency on Aging Job & Family Services AMHA 88.90% 82.00% 98.50% 11.10% 18.00% 1.50% ADAMHB Juvenile Court CSB 42.80% 61.40% 56.20% 57.20% 38.60% 43.80% MR/ DDB Board of Health METRO 22.00% 17.50% 25.50% 78.00% 82.50% 74.50% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Federal-State Local Local Human Services Resources Local resources available for human services are from property the county general fund, tax levies, philanthropic allocations and revenues raised by noncounty agencies from local sources. In 1999, the total local-source revenues available for human services were $141.0 million (see Table 9). Revenue increased to $145.5 million in 2000 and to $153.2 million in Much of the increase is attributable to ADAMHB property tax levy, which increased from 29.3 million in 1999 to $37.2 million in Local revenues were less than half of all revenues available to human service agencies. In 1999, local revenues were 17

18 48.1 percent of total revenues. The local share of revenues declined in 2000 to 47.7 percent, and 44.1 percent in

19 Table 9 Total Local Revenues* Year Amount % of Total 1999 $141,099, $145,038, $153,292, Note: *The totals include local revenues for summit county agencies and boards, other summit county-based agencies, and philanthropic allocations As shown in Figure 3, the MR/DDB accounted for the largest share of local revenues, collecting $40.7 million for local sources or 28 percent of all local revenues. The CSB $24.9 million in local revenues represented 16 percent of all local revenues. METRO s $22.1 million in local revenues represented 14 percent of all local revenues. ADAMHB s $21.2 million in local revenues represented 14 percent of all local revenues. Philanthropic agencies $14.2 million in local revenues represented 9 percent of all local revenues. AMHA s $11.3 million in local revenues represented 7 percent of all local revenues. Juvenile Court s $7.5 million in local revenues represented 5 percent of all local revenues. DJFS s $5.9 million in local revenues represented 4 percent of all local revenues. The Board of Health s $4.9 million in local revenues represented 3 percent of all local revenues. The Area Agency on Aging s $201,951 in local revenues represented less than 1 percent of all local revenues Figure 3 Local Revenues by Agency (2001) AMHA, $11,326,786, 7% METRO, $22,100,419, 14% Philanthropic, $14,250,254, 9% Juvenile Court, $7,580,158, 5% DJFS, $5,919,296, 4% CSB, $24,970,358, 16% Aging, $201,951, 0% Health, $4,905,149, 3% MR/ DDB, $40,780,541, 28% ADAMHB, $21,257,145, 14% 19

20 Local revenues are from a variety of sources. The county general fund, voted tax levies, revenues raised by non-county agencies, and philanthropic allocations each contribute to local sources for human services. The largest category of local revenues for human services is voted property tax levies (see Figure 4). In 2001, $82.2 million or 54 percent of all local revenues were from levies. The next larges category of revenues is other local which includes revenues raised for human services by agencies outside of county government. The county general fund contributed $13.4 million or 9 percent of local resources. Local non-property tax revenues raised by county boards contributed $4.7 million or 3 percent in The philanthropic community added an additional $14.2 million or 9 percent to human services in Figure 4 Local Revenues Sources for Human Services (2001) Philanthropic, $14,250,254, 9% General Fund, $13,499,454, 9% Other Local, $38,534,305, 25% Other County, $4,751,473, 3% Voted Levies, $82,256,571, 54% Agencies and boards affiliated with county government are supported by the county general fund, other local revenue sources, and voted property tax levies. Voted property tax levies are the largest source of funds for county-based human service agencies. In 2001, voted levies generated $82.2 million or 82 percent of all revenues for county agencies and boards (see Figure 5). The county general fund and other local sources of revenues contributed 18.2 million or 18 percent of all local revenues available to county agencies and boards. 20

21 Figure 5 Levy versus Non-Levy Revenues for Summit County Human Services Board s and Agencies (2001) Other County, $18,250,927, 18% Levy, $82,256,571, 82% Voted property taxes are an important source of support for county human services boards. The voted levies are used by the Children s Services Board, the MR/DD Board and the ADAMH Board. In 2001, the CSB s levy was 2.56 mills which generated $24.5 million (see Table 10). This levy expires in The MR/DDB s 3.61 mill levy generated $37.2 million. This levy expires in The ADAMHB s 3.05 mill levy generated $20.4 million. This levy expires in Table n Levy Support Human Service Agencies Agency Millage 2001 Revenue Expires Children Services Board 2.56 $24,530, MR/DD Board 3.61 $37,272, ADAMH Board 3.05 $20,453, The levy data are presented graphically in Figure 6. The MR/DDB received the largest share of all levy dollars, collecting 45 percent of all levy revenues. By comparison, ADAMHB and CSB received 25 percent and 30 percent of all levy revenues respectively. 21

22 Figure 6 Human Services Levies Millage, Revenues and Percent of Total Voted Tax Levy Revenue (2001) ADAMHB (3.05), $20,453,681, 25% CSB (2.56), $24,530,250, 30% MR/ DDB (3.61), $37,272,901, 45% Fund balances are a sign of fiscal health of an agency. Maintaining positive fund balance helps to ensure an agency can maintain service delivery when unforeseen changes in revenues or expenditures occur. Typical benchmarks or targets for fund balances range from 10 to 20 percent of revenues. Fund balances, levy revenues and balances as a percent of revenues for the three levy dependent boards are shown in Table 11. The CSB s fund balance was $22.0 million in 1999, and increased to $38.5 million in As a percent of levy revenues the CSB s fund balance was 94 percent in 1999, and increased to 157 percent by The ADAMHB s fund balance was $4.4 million in 1999, and increased to $8.9 million in As a percent of levy revenues the ADAMHB s fund balance was 23 percent in 1999, and increased to 44 percent by The MR/DDB s fund balance was $20.5 million in 1999, and decreased to $7.6 million in As a percent of levy revenues the MR/DDB s fund balance was 70 percent in 1999, and decreased to 21 percent by

23 Table 11 - Fund Balances, Levy Revenues, and Fund Balance as % of Revenue ( )* Fund Balances Board CSB 22,077,000 30,841,000 38,525,000 ADAMHB 4,493,613 7,205,514 8,975,297 MR/DDB 20,548,721 17,196,523 7,644,172 Levy Revenues Board CSB 23,541,598 23,680,942 24,530,250 ADAMHB 19,259,515 19,648,554 20,453,681 MR/DDB 29,310,370 29,469,162 37,272,640 Fund Balance % of Levy Revenue Board CSB 94% 130% 157% ADAMHB 23% 37% 44% MR/DDB 70% 58% 21% Note: * The fund balances are for all funds. A substantial portion of the funding for the boards is from voted property tax. Therefore balances are compared to levy revenues. 23

24 Agency By Agency Detail Summit County Department of Job and Family Services The Summit County Department of Job and Family Services is heavily dependent on intergovernmental grants-in-aid. In 2001, 89 percent of there revenues were from intergovernmental sources. The agency could not provide more detailed data to specify specific grants. The county s general fund contribution to DJFS was $6.3 million in 1999, $4.4 million in 2000, and $4.9 million in Local revenues as a percent of all revenues declined each year. In 1999, local revenues accounted for 16 percent of all revenues. By 2001, local revenues were 11 percent of all DJFS revenues. Table 12a Job and Family Services Revenues ( ) Federal Funds Actual Actual Actual Sub-total - Federal Funds % of Total 0% 0% 0% State Funds Sub-total - State Funds % of Total 0% 0% 0% Total Intergovernmental 38,836,006 38,337,088 47,443,157 % of Total 84% 88% 89% Local Funds County GF 6,300,000 4,437,788 4,989,123 Charges for Services 6,678 5,680 5,340 Fines & Forfeitures 282, , ,876 Other Receipts 601, , ,957 Sub-total Non-levy Local Funds 7,190,662 5,366,987 5,919,296 % of Total 16% 12% 11% Millage Property Tax % of Total 0% 0% 0% Subtotal - Local Funds 7,190,662 5,366,987 5,919,296 % of Total 16% 12% 11% Total Revenue 46,026,668 43,704,075 53,362,453 Source: Summit County CAFRs. In 2001, DJFS spent most ($42.7 million or $62.7 million) on three areas: purchased child care ($16.8 million) workforce development programs ($14.2 million), and family support services ($11.7 million). Over the three years spending by the agency increased from $41.4 million to $62.7 million, or by $21 million. 24

25 Table 12b Job and Family Services Expenditures ( Actual Actual Actual Human Services - GF Subsidies/Shared Revenues 6,300,000 4,437,788 4,989,123 Shared Costs Compensation 2,749,591 3,117,225 4,398,244 Benefits 673, ,237 - Operations 3,259,026 3,685,723 3,739,857 Total Shared Costs 6,681,696 7,669,185 8,138,101 Income Maintenance Joint Costs Compensation 5,605, Benefits 1,725, Operations 502, Total Income Maintenance Joint Costs 7,833, Family Support Services Compensation - 7,056,515 10,450,322 Benefits - 2,153,333 - Operations - 996,883 1,324,596 Total Family Support Services - 10,206,731 11,774,918 Child & Adult Services Compensation - 938,749 1,093,754 Benefits - 270,910 - Operations - 289, ,903 Total Child and Adult Services - 1,499,276 1,462,657 Supportive Services Apportioned Costs Compensation 1,182, Benefits 405, Operations 153, Total Supportive Services Apportioned Costs 1,741, F.E.A. Maintenance/Medical 810,946 1,100 - Workforce Development Maintenance/Medical - 2,490,919 5,451,841 Purchased Services - 8,098,401 8,842,233 Total Workforce Development - 10,589,320 14,294,074 JOBS Pass Thru Purchased Services 4,007, Title XX Purchased Services 1,195,532 1,413,597 1,593,400 Child Care Purchased Services 9,594,579 15,756,719 16,846,210 Ohio Adult Services Training Program Compensation - 46,508 28,038 Benefits - 9,738 - Operations - 129, ,000 Total Ohio Adult Services Training Program - 186, ,038 WIA Purchased Services - 821,217 2,725,203 Refugee Resettlement Services Purchased Services ,686 Fair Work Program Compensation 1,267, Benefits 387, Operations 272, Purchased Services 30, Total Fair Work Program 1,958, Title IV-A Training Purchased Services 886, Alternative Programs Compensation 41, Benefits 8, Operations 129, Purchased Services 81,

26 Total Alternative Programs 261, Emergency Assistance Operations 163,616 95, ,821 HS CSAT Grant Contract Services ,442 Total Expenditures 41,435,323 52,676,079 62,714,673 Sources: Summit County Comprehensive Annual Financial Report from various years. 26

27 Summit County Juvenile Court The Juvenile Court is responsible for general judicial operations of involving youth, probation, intake, restitution, psychological services, and the juvenile detention center. The single largest source of revenues supporting the Juvenile Court is the county general fund. In 2001, the Juvenile Court received $7.5 million or 44 percent of its funding from the general fund (see Table 13a). However, the Juvenile Court receives substantial support from the state of Ohio. In 2001, state grants for Juvenile Court Operations totaled $9.7 million or 56 percent of its revenues. Table 13a Juvenile Court Revenues ( ) Federal Funds Actual Actual Actual Sub-total - Federal Funds % of Total 0% 0% 0% State Funds Felony Delinquent Care & Custody 2,955,625 2,340,241 2,340,241 Reclaim Allocation 4,591,500 5,012,573 5,412,490 Reclaim Balance Forward 450,000 1,197, , State Grant Allocation 997, ,251 1,025, State Grant Balance Forward 3,300 2, ,000 Sub-total - State Funds 8,997,676 9,549,590 9,728,654 % of Total 67% 58% 56% Total Intergovernmental 8,997,676 9,549,590 9,728,654 % of Total 67% 58% 56% Local Funds County GF 4,441,153 6,865,419 7,580,158 Sub-total Non-levy Local Funds 4,441,153 6,865,419 7,580,158 % of Total 33% 42% 44% Millage Property Tax % of Total 0% 0% 0% Subtotal - Local Funds 4,441,153 6,865,419 7,580,158 % of Total 33% 42% 44% Total Revenue 13,438,829 16,415,009 17,308,812 SOURCE: Spreadsheets provide by Juvenile Court. Note: The sheet does not include misc. federal grants of approximately $100,000 to $200,000 per year. 27

28 The largest category of spending by the court is for administering the Reclaim Ohio commitment costs and programs. In 2001, $6.2 million or 36 percent was spent for these programs. Operations of the juvenile detention center accounted for $2.3 million of the courts spending. The court spent $2.9 million for juvenile probation. Table 13b Juvenile Court Expenditures ( ) Actual Actual Actual Juvenile Court 791,321 2,008,712 2,299,963 Juvenile Probation 2,081,913 2,785,666 2,941,081 Juvenile Detention Center 1,567,919 2,071,041 2,339,114 Felony Delinquent Care & Custody 2,955,625 2,340,241 2,340,241 Reclaim Commitment Costs 2,700,000 3,186,173 3,000,000 Reclaim Programs 2,341,500 3,023,425 3,212, State Grant 988, ,625 1,127,485 Total Expenditures 13,426,858 16,332,883 17,260,374 Source: Spreadsheets provided by Juvenile Court. Summit County Children s Services Board The Children s Services Board is the county s primary provider of child welfare services. The largest source of revenue for the agency is its 2.56 mill property tax levy which generated $24.5 million or 57 percent of agency revenues in 2001 (see Table 14a). The agency also receives significant support from the federal government. In 2001, support from federal sources totaled 15.5 million or 36 percent of the agency s revenues. The agency receives no support from the county general fund. Table 14a Children s Services Board Revenues ( ) Actual Actual Actual Beginning Balance 22,077,000 30,841,000 38,525,000 Federal Funds Regional Training 85, , ,284 Title IV-B Campus Administration 257, , ,551 Title IV-E Other Institutional 1,609,232 1,745,489 1,671,038 Title IV-E Foster Care Maintenance 1,960,093 1,710,797 1,461,558 Title IV-E Administration 7,186,937 6,177,658 9,842,901 Title IV-E Foster Parent Training 19,424 21,125 20,735 Title IV-E Tuition 35,144 9,808 - Title IV-E Receiving Unit 602, , ,502 Title XIX Medicaid 283, , ,555 Title XIX Medicaid Administration 258, , ,568 Independent Living 53, , ,945 28

29 Restricted Trust Funds (SS/SSI) 239, , ,277 Federal Food Subsidy ,736 Kinship Navigator ,190 Emergency Services Assistance ,586 Child Welfare Grant Sub-total - Federal Funds 12,591,249 12,147,404 15,586,426 % of Total 32% 30% 36% State Funds State Cluster 65, ,685 10,934 State Child Protective Allocation 2,378,721 2,468,565 2,600,675 State Child Adoption Subsidy 201, , ,517 Post Adoption Special Service 181, , ,180 Kinship Care 49,449 81, ,902 AFCARS - 255,011 - PRC - - 2,638 Sub-total - State Funds 2,876,319 3,561,663 3,135,846 % of Total 7% 9% 7% Total Intergovernmental 15,467,568 15,709,067 18,722,272 % of Total 39% 39% 43% Local Funds County GF Parent Support 82,026 82,564 66,789 Grants 230, ,395 40,923 Donations 271, , ,187 Miscellaneous 166,796 94, ,209 Sub-total Non-levy Local Funds 750, , ,108 % of Total 2% 2% 1% Millage (effective 1999) Property Tax 23,541,598 23,680,942 24,530,250 % of Total 59% 59% 56% Subtotal - Local Funds 24,292,179 24,332,497 24,970,358 % of Total 61% 61% 57% Total Revenue 39,759,747 40,041,564 43,692,630 Source: Summit County CAFRs and Program Budgets from various years. After personnel expenses, the largest categories of spending by CSB were for paid placements, foster care, and contractual services at $5.9 million, $3.9 million, and 1.4 million, respectively (see Table 14b). Table 14b Children s Services Board Expenditures ( ) Actual Actual Actual Employee Payroll 13,704,709 13,919,807 16,277,730 Benefits 3,665,542 3,988,857 5,413,957 Travel Expenses 400, , ,664 Paid Placements 4,632,562 5,459,731 5,949,436 Foster Home Expense 4,120,266 3,800,441 3,996,942 Subsidized Adoption 763, , ,800 Food 99,376 96,076 92,652 29

30 Clothing 258, , ,252 Health Care & Professional 297, , ,175 Facilities Services 268, , ,036 Utilities & Telephone 388, , ,742 Property Related Expenses 255, , ,852 Equipment 519, , ,442 Office & School Supplies 199, , ,953 Consultation & Contractual Svs. 531, ,508 1,401,342 Staff Education 158,535 88,826 63,807 Public Education & Recruitment 341, , ,082 Grant Specific Expenses 75,122 85,139 96,260 Liability Insurance 201, , ,302 Other Expenses 113,161 93, ,919 Capital Improvements - 99,273 48,857 Total Expenditures 30,995,536 32,357,559 38,032,202 Sources: Summit County CAFRs and Program Budgets from various years. Alcohol and Drug Addiction Services and Mental Health Board The board plans, funds, monitors, and evaluates prevention, education, and treatment services for people with alcoholism, other drug addictions and mental illness. The board receives most of its funding from intergovernmental sources. In 2001, $18.2 million or 33 percent was from the State of Ohio, $15.6 million or 28 percent was from federal grants (see Table 15a). However, the single largest source of revenue to the board is its 3.05 mill levy. In 2001, the levy generated 20.2 million or 37 percent of all agency revenues. The agency receives no county general fund support. Table 15a Alcohol and Drug Addiction Services and Mental Health Board Revenues ( ) Beginning Balance 4,493,613 7,205,514 8,975,297 Federal Funds Title XIX 6,690,434 9,484,664 12,844,340 Title XX 472, , ,855 ODADAS Fed 2,206,158 2,256,019 2,426,430 Sub-total - Federal Funds 9,369,181 12,127,441 15,650,625 State Funds % of Total 21% 23% 28% ODMH State 11,605,821 14,294,708 13,373,227 ODMH Grants 501, ,907 1,261,489 OODADAS Grants 1,789,338 1,787,416 1,877,007 ODADAS GRF 1,902,358 2,078,192 1,706,055 Sub-total - State Funds 15,799,032 19,065,223 18,217,778 % of Total 35% 36% 33% 30

31 Total Intergovernmental 25,168,213 31,192,664 33,868,403 % of Total 55% 60% 61% Local Funds County GRF Miscellaneous 1,130,931 1,579, ,464 Sub-total Non-levy Local Funds 1,130,931 1,579, ,464 % of Total 2% 3% 1% Millage Property Tax 19,259,515 19,648,554 20,453,681 % of Total 42% 37% 37% Subtotal - Local Funds 20,390,446 21,228,027 21,257,145 % of Total 45% 40% 39% Total Revenue 45,558,659 52,420,691 55,125,548 Source: CAFRs and ADAMHB Consolidated State of Income and Expenses. In 2001, the largest category of spending was community support services at $14.3 million (see Table 15b). The agency provides substantial support to behavioral health agencies service agency clients. Table 15b Alcohol and Drug Addiction Services and Mental Health Board Expenditures ( ) Actual Actual Actual Board Administration 1,724,322 1,963,642 2,199,891 Akron Child Guidance Center 6,483, Akron Health Dept. 584, , ,790 Akron-UMADAOP 975,536 1,121,157 1,205,579 Blick Clinic 1,279,977 1,371,486 1,365,485 Child Guidance Centers - 7,340,510 7,610,769 Community Health Centers - 4,747,495 5,413,601 Community Drug Board 4,724, Community Support Services 10,730,362 11,984,755 14,399,106 Edwin Shaw Hospital 863, , ,319 Interval Brotherhood 2,155,971 2,148,320 2,223,024 Medicaid Only Contracts - - 1,791,725 Medicaid Out of County - - 1,430,806 Oriana House 2,231,670 2,726,920 2,634,719 Portage Path B.H. 7,993,411 8,730,079 9,081,610 Psycho-Diagnostic Clinic 301, , ,023 Senior Worker Action 435, , ,723 Sheriff-Adapt 180, Sheriff-Dare 72,379 74,551 76,788 Urban Ounce of Prevention 757, ,329 - Other Programs & Prof. Allocs. 1,277,505 5,104,077 1,385,670 Summit Behavioral Health Care Unit (CSS) - 644,376 - Total Expenditures 42,772,450 50,651,108 53,032,628 31

32 Sources: CAFRs and ADAMHB Consolidated State of Income and Expenses. Notes: Program Budget provides budgeted values only. Summit County Mental Retardation and Developmental Disabilities Board The Mental Retardation and Developmental Disabilities Board provides comprehensive education, training, therapeutic, and residential services to people with developmental disabilities residing in Summit County. At over $37.2 million or 68 percent of total revenues, the 3.61 mill property tax levy is the largest revenue source for the MR/DD board (see Table 16a). The agency also receives substantial support from the state of Ohio. In 2001, state support provided to the agency was $13.9 million or 26 percent of total revenues. There is no county general fund support provided to the Agency. Table 16a Mental Retardation and Developmental Disabilities Board Revenues ( ) Actual Actual Actual Beginning Balance 20,548,721 17,196,523 7,644,172 Federal Funds Case Management - Targeted Case Management 1,260,560 1,242,508 Case Management - Community Alternative Funding Case Management - PASRR Level 2-7,600 Children's Programs - Title VI-B 31,268 11,959 Children's Programs - IASA Title VI-B Grant 1, Children's Programs CAFS 187, ,012 Adult Programs - Title XX 469, ,921 Adult Programs CAFS 1,411,307 3,243,342 Community CAFS 689,194 - Transportation CAFS 1,075,906 1,143,171 Food Services - National School Lunch 15,397 15,455 Sub-total - Federal Funds - 5,142,330 6,389,896 % of Total 0% 12% 12% State Funds Case Management Case Management 144, ,381 Children's Programs - Local Professional Development Block Grant 2,242 - Children's Programs - Preschool Grant 8,168 8,104 Children's Programs - Community Capital Assistance - - Children's Programs - Indicator of Success Grant 3,761 - Children's Programs Program Subsidy 42,873 84,370 Children's Programs Special Education Units 371, ,523 Children's Programs preschool 78,218 72,526 Children's Programs contracted op/pt - - Children's Programs - Community Situational Assessment - - Children's Programs - Educational Aides (589) - - Adult Programs - Preadmission Screening - - Adult Programs Operating Subsidy 1,100,102 2,165,507 Adult Programs - BSVI/BVR Adult Programs - OBRA Specialized Treatment - - Adult Programs - Waiver Administration - - Adult Programs - RSC Contract 393, ,436 Community - Consortium Incentive 20,000 40,000 Community - First Family Grant - - Community - Cluster Service to Youth