Commissioner Jimmy Dimora Commissioner Timothy F. Hagan Commissioner peter Lawson Jones
Cuyahoga County’s 2008 Budget Summary
December 13, 2007
General Fund and All Funds Summary
2008 Recommended Budget General Fund and All Funds Summary
General Fund Operating Health & Human Service Fund Total General Fund All Funds
Revenue Estimate Operating Expenditures Exhibition Hall Reserve Operating Surplus Ending Balance Balance to Expenditure %
$ 389.1 million $ 345.9 million $ $ $ 43.0 million 0.4 million 97.6 million 28%
$ 222.3 million $ 220.9 million
-
$ 611.4 million $ 566.9 million $ 43.0 million 1.8 million
$ 1,492.7 million $ 1,435.1 million $ $ $ 43.0 million 57.6 million 318.2 million 22%
$ $
1.4 million 33.5 million 15%
$
$ 131.4 million 23%
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2008 Budget Parameters
Decisions driven by resources available to finance operations. Budget based on 2007 expenditure projections minus onetime expenditures. Included annualized impact of decision items approved during 2007. General Fund and Human Service Levy agencies asked to achieve a 3% reduction target. Budget does not provide for any salary adjustments. Budget provides for an anticipated hospitalization increase of 5% and a 1.1% increase in PERS. Budget provides for a 3% inflationary increase in certain expenditure categories. Additional funding requests for $8.1 million were not funded.
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General Fund Operating Revenue Trend
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2008 Budget - All Funds Revenue
(millions)
Property Tax - $0.4 million decrease
Other Tax 2.0% Licenses & Permits 0.1% Fines & Forfeitures 0.6%
Intergovernmental 35.7%
based on Auditor’s assessed property values. Sales Tax - Estimated to be 26.2% higher in 2008 based on 0.25 increase for new exhibition hall. Intergovernmental – The $19.9 million decrease in intergovernmental is due to one-time TANF dollars received in 2007.
Sales & Use Tax 14.5%
Charges for Services 19.1%
Property Tax 26.7%
Miscellaneous 2.5%
Investment Earnings 1.9%
Revenue Source Property Tax Sales & Use Tax Other Tax Licenses & Permits Fines & Forfeitures Intergovernmental Charges for Services Investment Earnings Miscellaneous Total Revenue
2006 2007 2008 '07 - '08 '07 - '08 Actual Estimate Budget Change % Change $337.4 $366.4 $366.0 -$0.4 -0.1% 168.6 171.7 216.6 44.9 26.2% 28.8 29.1 29.7 0.6 2.1% 1.5 1.7 1.9 0.2 11.8% 11.8 14.0 14.5 0.5 3.6% 549.4 537.4 517.5 -19.9 -3.7% 248.4 269.5 285.8 16.3 6.0% 27.7 28.7 29.1 0.4 1.4% 44.2 48.6 31.6 -17.0 -35.0% $1,417.8 $1,467.1 $1,492.7 $25.6 1.7%
Charges for Services - Increases $16.3 million due to higher solid waste fees, parking fees, sewer maintenance fees, space maintenance fees and hospitalization self-insurance charges. Miscellaneous – Decreases $17.0 million due to an $11 million property sale included in 2007.
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2008 Budget - All Funds Expenditures
(millions)
General Government – Is expected to drop by $12.1 million due to reductions in the Board of Elections’, Auditor’s and Information Services’ budgets. Judicial – Increase of $0.7 million. Social Services – Decrease of $16.5 million due to $4.9 million for Children & Family Services and $20.4 million Employment & Family Services due to revenue reductions.
Health & Safety 6.1% Public Works 4.0%
Judicial 22.8%
Development 1.1%
Social Services 44.8%
General Government 10.7%
Miscellaneous 1.3%
$7.6 million increase in Public Works is due to Engineer’s road projects. Debt Service – Includes $7.4 million for a $168 million debt issue during first half. The annualized debt service costs in 2008 will be $10.3 million. Development – Decreases $6.7 million as focus will be on the Medical Mart project. Miscellaneous – Increases $13.6 million due to hospitalization and worker’s compensation accounts.
Debt Service 3.2%
Expenditures General Government Judicial Development Social Services Health & Safety Public Works Debt Service Miscellaneous Total Expenditures
2006 2007 2008 '07 - '08 '07 - '08 Actual Estimate Budget Change % Change $154.2 $166.3 154.0 -$12.3 -7.4% 303.6 $326.2 326.9 0.7 0.2% 15.1 $22.3 15.6 -6.7 -30.0% 637.4 $660.0 643.5 -16.5 -2.5% 88.7 $87.4 87.3 -0.1 -0.1% 55.8 $49.3 56.9 7.6 15.4% 37.4 $37.8 45.3 7.5 19.8% 85.1 $92.0 105.6 13.6 14.8% $1,377.3 $1,441.3 $1,435.1 -$6.2 -0.4%
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2008 Budget - General Fund Revenue
(millions)
Property Tax – Decreasing $9.2 million
Sales & Use Tax 35.4%
Property Tax 33.8%
to satisfy increased debt service requirements of $7 million for ¾ of a year from an anticipated debt issue totaling $168 million. Sales Tax - Estimated to be 26.2% higher in 2008 due to 0.25% tax increase. Fines and Forfeitures - $0.5 million higher due to Clerk of Courts’ collections improvement. Intergovernmental Revenue – $4.6 million increase is related to commercial activity tax reimbursement. Charges for Services - $5.1 million decrease due to continued decline of real estate fees. Miscellaneous – Decreasing $8.3 million primarily due to the anticipated proceeds from the sale of the Skilled East property MetroHealth currently occupies of $11 million. 7
Miscellaneous 1.4%
Licenses & Permits 0.1%
Investment Earnings 4.3%
Fines & Forfeitures 1.9% Other Tax 0.1% Charges for Services 9.6% Intergovernmental 13.4%
Revenue Source Property Tax Sales & Use Tax Licenses & Permits Fines & Forfeitures Intergovernmental Charges for Services Other Tax Investment Earnings Miscellaneous Total Revenue
2006 2007 2008 '07 - '08 '07 - '08 Actual Estimate Budget Change % Change $193.4 $216.1 $206.9 -$9.2 -4.3% 168.7 171.7 216.6 44.9 26.2% 0.1 0.1 0.1 0.0 0.0% 9.1 11.2 11.7 0.5 4.5% 70.5 77.4 82.0 4.6 5.9% 58.1 64.0 58.9 -5.1 -8.0% 0.1 0.1 0.1 0.0 0.0% 26.0 26.4 26.4 0.0 0.0% 6.2 17.0 8.7 -8.3 -48.8% $532.2 $584.0 $611.4 $27.4 4.7%
2008 Budget - General Fund Expenditures
(millions)
General Government 10.0%
Judicial 48.4%
Development 1.3%
General Government – Decrease of $6.5 million primarily due to the Board of Elections reduction of $4.7 million. Judicial – Decreases $0.4 million. The Judicial area consumes 48.4% of the General Fund budget. Social Services – Decreases by $6.3 million. Human Services departments requested to reduce an additional $6.9 million on top of the 3% reduction. Development – Decreases by $2.5 million because of lower discretionary grant funding and focus on Medical Mart project. Health & Safety – Decreases by $1.6 million and consumes 14.1% of the budget.
Social Services 23.2% Miscellaneous 0.5% Debt Service 1.1% Public Works 0.4%
Health & Safety 14.1%
Expenditures General Fund Operating General Government Judicial Development Social Services Health & Safety Public Works Debt Service Miscellaneous Total GF Operating HHS Levies Judicial Social Services Health & Safety Total HHS Levies Total GF & HHS Levies
2006 Actual $59.3 247.5 11.5 5.7 12.8 2.0 6.4 2.7 $347.9 $16.9 109.0 73.3 $199.2 $547.1
2007 Estimate $63.1 260.6 9.9 5.8 2.5 2.0 7.1 3.0 $354.0 $18.6 132.2 79.1 $229.9 $583.9
2008 Budget $56.6 259.7 7.4 8.0 1.8 1.6 8.2 2.6 $345.9 $19.1 123.7 78.2 $221.0 $566.9
'07 - '08 Change -$6.5 -0.9 -2.5 2.2 -0.7 -0.4 1.1 -0.4 -$8.1 $0.5 -8.5 -0.9 -$8.9 -$17.0
'07 - '08 % Change -10.3% -0.3% -25.3% 37.9% -28.0% -20.0% 15.5% -13.3% -2.3% 2.7% -6.4% -1.1% -3.9% -2.9%
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Staffing Levels
Staffing Levels
2002 Actual Salaries % Change Staffing Level % Change $351.2 9,457 2003 Actual $330.6 -5.9% 8,878 -6.1% 2004 Actual $363.2 9.9% 8,993 1.3% 2005 Actual $364.0 0.2% 9,012 0.2% 2006 Actual $365.4 0.4% 9,267 2.8% 2007 Estimate $407.6 11.5% 9,526 2.8% 2008 Budget $402.8 -1.2% 9,376 -1.6%
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2008 Budget Reduction Targets
General Fund Operating Brd of County Commissioners BOCC Administrative Divisions Central Services Development Justice Affairs Justice Systems Management General Fund/Self Insurance Fund County Auditor Court of Appeals Clerk of Courts Court of Common Pleas County Coroner Domestic Relations Court Juvenile Court Municipal Judicial Costs Probate Court County Prosecutor County Recorder County Sheriff Board & Care Of Prisoners County Treasurer Board of Elections Board of Revision County Planning Commission Information Services Center Ombudsman Program Ohio State University Extension Public Defender Soldiers & Sailors Monument Total General Fund Operating Reduction Amount $42,825 1,013,818 1,861,771 246,505 496,274 6,606 11,588 214,954 46,790 491,788 918,548 253,685 204,891 1,303,108 116,649 181,416 694,496 250,000 2,129,262 500,000 145,000 525,606 24,604 48,649 456,185 6,359 9,404 215,492 6,162 $12,422,435
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2008 Budget Reduction Targets
Continued
HHSLevyFunds ChildrenandFamilyServices EarlyChildhood Family&ChildrenFirstCouncil ExecutiveOfficeofHHS SeniorAdultServices Employment&FamilyServices Alcohol&DrugBoard MentalHealthBoard TotalHHSLevyFunds TotalBudgetReductions
ReductionAmount 5,915,180 579,727 60,191 3,321,771 1,439,108 4,086,793 311,525 855,214 $16,569,509 $29,233,606
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