1. Cuyahoga County’s 2008 Budget Summary December 13, 2007 Commissioner Jimmy Dimora Commissioner Timothy F. Hagan Commissioner peter Lawson Jones

2. 2 General Fund and All Funds Summary

3. 3 2008 Budget Parameters  Decisions driven by resources available to finance operations.  Budget based on 2007 expenditure projections minus one- time 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.

4. 4 General Fund Operating Revenue Trend

5. 5  Property Tax - $0.4 million decrease 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.  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.

6. 6  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.  $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.

7. 7  Property Tax – Decreasing $9.2 million 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.

8. 8  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.

9. 9 Staffing Levels

10. 10 2008 Budget Reduction Targets

11. 11 2008 Budget Reduction Targets Continued