office management budget report · 2015 year end analysis and commentary year end report overview -...

Office of Management & Budget

2015 Year End Report

TABLE OF CONTENTS

2015 Year End Report Overview – All Funds Summary ................................................................... 3 All Funds Financial Report by Fund Type ......................................................................................... 5 All Funds Revenue Summary ............................................................................................................. 6 All Funds Expense & Encumbrance Summary .................................................................................. 8 All Funds Expense & Encumbrance Summary by Department .......................................................... 9 All Funds Expense & Encumbrance Summary by PCA ..................................................................... 10

General Fund Summary Fund Type Description ......................................................................................................... 11 General Fund Revenue Summary ......................................................................................... 12 General Fund Revenue by PCA…………………………………………………………….13 General Fund Expense & Encumbrance Summary .............................................................. 14 General Fund Summary ........................................................................................................ 15 General Fund Revenues ........................................................................................................ 18 General Fund Expenses ........................................................................................................ 25 General Fund Contingencies ................................................................................................ 29 General Fund Expense & Encumbrance Summary by Department...................................... 30 General Fund Expense & Encumbrance Summary by Department & OCA Code ............... 31 Other General Fund Summaries ........................................................................................... 36 Other General Funds Revenue Summary ............................................................................. 37 Other General Funds Expense & Encumbrance Summary ................................................... 38

Other Funds Summary Other Fund Type Descriptions ............................................................................................. 39 Other Funds Revenue Summary ........................................................................................... 41 Other Funds Expense & Encumbrance Summary ................................................................ 48 Other Funds Expense & Encumbrance Summary by Department ....................................... 56

ADAMHS Board ADAMHS Board Calendar Year .......................................................................................... 57

Administrative Services Anthem Self Insurance ......................................................................................................... 59

Auditor Real Estate Assessment ....................................................................................................... 61

Engineer Road Auto & Gas ................................................................................................................. 63

Environmental Services Greater Moraine/Beavercreek Sewer .................................................................................. 65 Greater Moraine/Beavercreek Water .................................................................................... 67 Solid Waste Management ..................................................................................................... 69

Human Services Planning and Development Human Service Levy A ........................................................................................................ 71 Human Service Levy B ........................................................................................................ 73

Job and Family Services Children Services ................................................................................................................. 75 Child Support Enforcement Agency .................................................................................... 77 Frail and Elderly Services .................................................................................................... 79

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TABLE OF CONTENTS

JFS Public Assistance ........................................................................................................... 81

Montgomery County Board of Developmental Disabilities Services DDS Operating Fund ............................................................................................................ 83 DDS Residential Services .................................................................................................... 85

Sheriff Harrison Township Contract ................................................................................................ 87 Regional Dispatch Center ..................................................................................................... 89 Washington Township Contract ........................................................................................... 91

Stillwater Center ................................................................................................................... 93

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2015 YEAR END ANALYSIS AND COMMENTARY

Year End Report Overview - All Funds Summary This report includes all appropriations that are budgeted on a calendar year basis only and does not include grant funds budgeted on a state or federal fiscal year basis. Multiple year capital projects are not reported as well. This report includes current year revenues and current year expenses and encumbrances reported against current budget totals. The current budget includes adopted appropriations coupled with any budgetary revisions approved by the Board of County Commissioners during the reporting period. Revenues The 2015 current revenue budget for all funds was $777.3 million and actual revenue was $768.7 million or 98.9% of estimate. This was $17.7 million or 2.4% above 2014 actual receipts of $750.9 million. As the chart displays, Taxes is the largest category at $216.4 million or 28.1% followed by Charges for Services is the largest category at $207.0 million or 26.9% and next is Other Revenue which totaled $182.3 million or 23.7% of total revenues and includes Levy and Other Cash Transfers. The balance of categories is comprised of Intergovernmental Receipts, Investment Income and Real Estate Based Fees.

2015 Actual Revenues All Funds

By Category $768.7 Million

Other Revenue $182.3 23.7%

Intergov't. $152.0 19.8%

Invest Income

$5.1 0.7%

Real Estate Fees $5.9 0.8%

Taxes $216.4 28.1%

Charges for Services

$207.0 26.9%

The next graph reflects the total actual revenues by fund type.

2015 Actual Revenues All Funds By Fund Type $768.7 Million

Special Revenue $435.2 56.6%

Enterprise $120.8 15.7%

General Fund

$149.9 19.5%

Debt Service

$2.7 0.3%

Agency $1.2 0.2%

Internal Service

$58.9 7.7%

Expenses The 2015 current expense budget for all funds was $816.4 million and actual expenses were $781.2 million or 95.7% of estimate. This was $9.9 million or 1.3% below 2014 actual expenses of $771.3 million. Expenditure categories reflected increases in Salaries of $5.9 million or 3.3%, Fringe Benefits posted an increase of $0.7 million or 0.9%, Operating Expenses increased $2.1 million or 1.4%, Professional Services increased $1.0 million or 1.3%, Social Services decreased $4.0 million or 4.7% and Operating Transfers increased $4.2 million or 2.1% as compared to 2014 actuals. Per the following pie chart, Personal Services continued to dominate county spending with $261.1 million, or 33.4% of current expenses of $781.2 million. This category is made up of Salaries of $189.5 million and Fringe Benefits of $71.6 million. Operating Transfers are $205.1 million or 26.3% of total expenses followed by Operating Expenses at $152.9 million or 19.6%, Social Services at $81.3 million or 10.4% and Professional Services at $80.8 million or 10.3% of actuals.

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2015 Actual Expense & Encumbrances All Funds By Category $781.2 Million

Prof. Services

$80.8 10.3%

Social Services

$81.3 10.4%

Operating Expenses $152.9 19.6%

Personal Services $261.1 33.4%

Operating Transfers

$205.1 26.3%

The next graph reflects the total actuals by fund type. 2015 Actual Expense & Encumbrances All Funds

By Fund Type $781.2 Million

Special Revenue $398.5 52.9%

Enterprise $147.5 19.6%

General Fund

$139.0 18.5%

Debt Service

$5.3 0.7%

Agency $0.9 0.1%

Internal Service

$61.7 8.2%

As shown by the next chart, which details All Funds expenses by program area, the largest was Social Services at $375.1 million or 48.0% of total calendar year spending. Judicial and Law Enforcement is $153.4 million or 19.7% of actual expenses. Environment and Public Works was $118.8 million or 15.2% of total expenses. Next, General Government reflects $114.5 or 14.7% of expenses. Debt Service reflects $9.7 million or 1.2% of the total budget and Community & Economic Development expenditures were $9.7 million or 1.2% of total expenses.

2015 Actual Expense & Encumbrances All Funds

By Program Area $781.2 Million

Env. & Public Works $118.8 15.2%

Com. & Econ. Dev. $9.7 1.2%

Social Services $375.1 48.0%

Judicial & Law

Enforce. $153.4 19.7%

General Gov't. $114.5 14.7%

Debt Service

$9.7 1.2%

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All Funds Financial Report Summary by Fund Type

CurrentBudget

Actual %Change

% ofCurrent

Fund Type Category

2015 through December

Actual $Change

AdoptedBudget

Prior YearActuals

CurrentActuals

1,217,540 1,157,500 1,173,250 1,170,530 (47,010)Agency Funds 99.8% -3.9%

4,545,705 3,290,692 3,290,692 2,699,717 (1,845,988)Debt Service Fund 82.0% -40.6%

119,326,204 121,064,054 121,071,258 120,759,596 1,433,392Enterprise Fund 99.7% 1.2%

142,180,400 139,132,040 146,532,631 149,904,466 7,724,066General Fund 102.3% 5.4%

60,297,621 61,220,167 61,470,772 58,910,648 (1,386,973)Internal Service Fund 95.8% -2.3%

423,370,431 431,635,665 443,742,905 435,210,848 11,840,417Special Revenue Fund 98.1% 2.8%

TOTAL REVENUES $ 750,937,901 $ 768,655,806$ 757,500,118 $ 777,281,508 $ 17,717,905

1,110,039 259,5591,376,413 1,523,395 1,369,598Agency Funds %89.9 23.4%

5,142,388 (1,851,087)3,290,692 3,291,316 3,291,301Debt Service Fund %100.0 (36.0%)

124,898,272 (2,641,484)119,491,178 127,430,023 122,256,788Enterprise Fund %95.9 (2.1%)

143,299,186 4,736,027139,123,309 150,956,902 148,035,214General Fund %98.1 3.3%

63,572,033 4,153,36862,502,408 69,162,475 67,725,400Internal Service Fund %97.9 6.5%

433,225,111 5,244,695444,056,587 464,048,134 438,469,806Special Revenue Fund %94.5 1.2%

TOTAL EXPENSE/ENCUM. $ 771,247,029 $ 781,148,107$ 769,840,587 $ 816,412,244 $ 9,901,078%95.7 %1.3

%2.4%98.9

REVENUES OVER/(UNDER) $ (20,309,128) $ (39,130,736) $ (12,492,301)$ (12,340,469)

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All Funds Revenue Summary

Object DescriptionPrior Year

ActualsAdoptedBudget

CurrentBudget

CurrentActuals

Actuals $Change

Actuals %Change

%Current


Taxes

7,027,128 6,778,948 6,658,3017,274,266Other Taxes (368,827) (5.2)%91.5%124,301,489 128,855,514 130,308,846129,015,514Property Taxes 6,007,357 4.8%101.0%73,647,637 74,000,000 79,393,02777,400,000Sales Tax 5,745,390 7.8%102.6%

5.6%11,383,920216,360,175213,689,780209,634,462204,976,254 101.2%TaxesTotal

Real Estate Based Fees

1,360,566 1,250,000 1,533,0821,250,000Auditor Conveyance Fees 172,517 12.7%122.6%2,689,268 2,500,000 3,022,7242,500,000Property Transfer Tax 333,456 12.4%120.9%1,378,701 1,400,000 1,354,9161,400,000Recorder Fees (23,786) (1.7)%96.8%

8.9%482,1875,910,7225,150,0005,150,0005,428,535 114.8%Real Estate Based FeesTotal

Intergovernmental

18,384,167 17,964,933 17,978,33217,964,933Homestead and Rollbacks (405,835) (2.2)%100.1%97,575,387 106,288,622 100,397,323108,897,693Intergovernmental Revenues 2,821,936 2.9%92.2%7,042,076 7,202,391 7,704,0047,202,391Local Government Fund 661,928 9.4%107.0%5,972,605 5,823,012 5,823,0125,823,012Sheriff Fees & Revenues (149,593) (2.5)%100.0%

12,391,028 13,108,008 11,851,63212,564,448Sheriff Policing Contracts (539,396) (4.4)%94.3%1,155,250 1,113,490 1,225,8851,113,490State Assigned Counsel 70,635 6.1%110.1%3,215,460 3,000,000 3,094,4433,000,000State Casino Revenue (121,017) (3.8)%103.1%2,118,555 1,961,676 1,955,6631,961,676State Public Defender (162,892) (7.7)%99.7%3,190,824 3,638,688 1,994,5793,638,688TPP-Fixed Rate Loss State (1,196,245) (37.5)%54.8%

0.6%979,521152,024,875162,166,331160,100,820151,045,354 93.7%IntergovernmentalTotal

Investment Income

5,889,934 5,260,000 4,993,0605,260,000Investment Income - Treasurer (896,873) (15.2)%94.9%56,691 90,000 80,51190,000Investment Income Other 23,820 42.0%89.5%

(14.7)%(873,054)5,073,5715,350,0005,350,0005,946,625 94.8%Investment IncomeTotal


7,626,325 6,969,501 6,519,2817,045,151Auditor Fees (1,107,045) (14.5)%92.5%5,023,986 4,825,400 5,127,7474,825,400Clerk of Court Fees 103,761 2.1%106.3%2,987,464 2,940,000 3,666,1393,640,000Indirect Cost 678,676 22.7%100.7%

15,792,619 16,464,765 15,860,77516,605,464Internal Service Charges 68,156 0.4%95.5%44,145,717 44,685,400 42,808,58244,685,400Internal Service Charges - Health Ins. (1,337,135) (3.0)%95.8%

- 1,000 -1,000Juvenile Court Fees - - %- %24,906,878 24,284,389 24,179,78324,430,443Other Charges for Services (727,095) (2.9)%99.0%1,234,651 1,284,479 1,252,2651,284,479Parking Facility Charges 17,614 1.4%97.5%

926,179 935,450 937,098935,450Probate Court Fees 10,919 1.2%100.2%936,434 950,000 758,395950,000Sheriff Board & Care (178,040) (19.0)%79.8%

2,245,651 2,298,147 2,459,1882,298,147Sheriff Fees & Revenues 213,537 9.5%107.0%24,649,181 23,426,316 24,352,38723,426,316Solid Waste Charges (296,794) (1.2)%104.0%

2,059,303 2,062,900 2,006,7502,062,900Treasurer Fees (52,553) (2.6)%97.3%73,466,644 77,896,307 77,048,55477,896,307Water & Sewer Charges 3,581,910 4.9%98.9%

0.5%975,912206,976,943210,086,457209,024,054206,001,031 98.5%Charges for ServicesTotal

Other Revenue

8,505,042 7,142,096 6,556,0267,142,096Debt Service Transfers (1,949,016) (22.9)%91.8%2,655,076 2,636,072 2,551,3792,636,072Fines & Forfeitures (103,697) (3.9)%96.8%

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All Funds Revenue Summary



CurrentBudget

CurrentActuals

Actuals $Change

Actuals %Change

%Current


107,337,921 103,029,797 104,936,802103,596,617Human Service Levy Transfers (2,401,119) (2.2)%101.3%4,938,728 4,741,994 4,018,3124,858,972Interdepartmental Agreements (920,416) (18.6)%82.7%

285,050 134,52919,300Interfund Advances (150,521) (52.8)%697.0%398,148 250,000 366,294250,000Investment Income Transfer (31,854) (8.0)%146.5%

11,269,339 9,257,214 10,789,6669,864,973Miscellaneous (479,673) (4.3)%109.4%1,766,223 1,804,669 2,038,8581,804,669Operating Subsidies 272,635 15.4%113.0%

38,514,320 38,892,340 47,745,79847,813,257Other Cash Transfers 9,231,478 24.0%99.9%1,870,256 486,600 3,171,8582,852,984Other Cash Transfers - Capital 1,301,602 69.6%111.2%

2.7%4,769,418182,309,520180,838,940168,240,782177,540,102 100.8%Other RevenueTotal

Operating Expenses

- --Capital Outlays - - %- %

- %----- - %Operating ExpensesTotal

TOTAL REVENUE 750,937,901 768,655,806757,500,118 777,281,508 17,717,905 2.4%98.9%

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All Funds Expense & Encumbrance Summary

CurrentBudget

Actuals %Change

Actuals $Change

% CurrentCurrentActuals

Prior YearActuals

AdoptedBudgetObject Description


Salaries

182,151,827 195,207,243 188,098,582194,578,460 5,946,755 3.3%96.7%Salaries1,450,267 1,450,268 1,450,2671,452,418 - - %99.9%Salaries - Elected Officials

3.2%5,946,755189,548,849196,030,878196,657,511183,602,094 96.7%Total Salaries

Fringe Benefits

36,591,891 38,593,932 36,431,41138,159,160 (160,480) (0.4)%95.5%Health Insurance25,851,584 27,811,915 26,783,28827,697,716 931,704 3.6%96.7%OPERS Retirement8,470,572 9,199,683 8,356,8149,229,256 (113,759) (1.3)%90.5%Other Fringe Benefits

0.9%657,46571,571,51375,086,13275,605,53070,914,048 95.3%Total Fringe Benefits

Operating Expenses

26,260,379 26,595,087 25,196,08726,843,235 (1,064,291) (4.1)%93.9%Capital Outlays5,441,964 6,014,151 5,624,3396,350,885 182,375 3.4%88.6%Communications

15,407,540 16,605,568 16,667,26117,066,575 1,259,721 8.2%97.7%Intergovernmental12,052,478 12,897,039 12,425,15713,398,107 372,679 3.1%92.7%Maintenance & Repair11,031,423 11,803,790 11,688,11212,450,276 656,689 6.0%93.9%Miscellaneous16,913,317 17,944,684 16,049,09017,525,950 (864,227) (5.1)%91.6%Operating Supplies

7,771,375 8,171,497 8,701,4689,112,881 930,093 12.0%95.5%Rentals1,223,199 1,194,941 1,176,6531,191,102 (46,546) (3.8)%98.8%Taxes & Assessments2,784,834 3,772,677 2,955,1873,793,993 170,353 6.1%77.9%Travel & Training

51,874,693 51,534,313 52,368,46653,171,779 493,774 1.0%98.5%Utilities

1.4%2,090,619152,851,821160,904,783156,533,747150,761,202 95.0%Total Operating Expenses

Professional Services

3,223,915 2,783,821 2,833,2773,197,212 (390,638) (12.1)%88.6%Assigned Counsel1,122,868 1,237,170 1,145,8991,192,170 23,031 2.1%96.1%Inmate Food Contracts3,640,023 3,903,997 3,991,5763,854,533 351,553 9.7%103.6%Medical Services

450,236 517,744 380,111424,452 (70,125) (15.6)%89.6%Other Judicial Fees28,124,406 28,984,990 26,580,11131,000,065 (1,544,295) (5.5)%85.7%Other Professional43,219,828 41,935,919 45,849,57646,931,112 2,629,748 6.1%97.7%Property & Casualty Insurance

1.3%999,27580,780,54986,599,54479,363,64179,781,275 93.3%Total Professional Services

Social Service

2,429,782 2,354,572 2,382,0782,382,079 (47,704) (2.0)%100.0%Child Support Obligation2,265,040 2,650,000 2,226,5452,226,545 (38,496) (1.7)%100.0%Mandated Share Obligation

79,477,323 77,533,776 75,695,71784,671,156 (3,781,606) (4.8)%89.4%Other Social Services1,165,558 1,366,350 1,000,2711,321,350 (165,287) (14.2)%75.7%Soldiers Relief Allowance

(4.7)%(4,033,093)81,304,61190,601,13083,904,69885,337,704 89.7%Total Social Service

Operating Transfers

15,488,245 5,200,800 22,386,08922,349,389 6,897,844 44.5%100.2%Capital Fund Transfers12,848,735 8,931,721 9,238,8339,528,664 (3,609,902) (28.1)%97.0%Debt Service Transfers

398,148 700,000 366,294366,420 (31,854) (8.0)%100.0%Investment Income Transfers1,766,223 1,788,858 2,038,8582,038,858 272,635 15.4%100.0%Operating Subsidies

170,349,356 161,154,081 171,060,690172,906,447 711,334 0.4%98.9%Other Cash Transfers

2.1%4,240,057205,090,764207,189,778177,775,460200,850,707 99.0%Total Operating Transfers

TOTAL EXPENSE/ENCUM. 771,247,029 781,148,107769,840,587 816,412,244 9,901,078 1.3%95.7%

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All Funds Expense & Encumbrance Summary by Department

Actuals $Change

%Current

Prior YearActuals

AdoptedBudget Description


CurrentActuals

CurrentBudget

Actuals %Change

-7.4%(1,937,366)89.3%24,320,57627,237,97326,924,79726,257,943ADAMHS Board6.3%4,988,33697.5%84,338,12886,495,24579,683,40779,349,791Administrative Services

-15.0%(2,867,835)95.5%16,277,79717,049,02216,534,67019,145,632Auditor-25.5%(1,066,968)93.4%3,120,9933,341,9163,331,8664,187,961Automatic Data Processing Ctr-0.2%(1,327)96.7%815,581843,568843,568816,907Board of County Commissioners2.1%70,606100.0%3,374,3563,374,3773,374,0273,303,750Board of Elections

57.8%82,07094.9%224,026236,017228,713141,956Clerk of Commission1.3%83,89695.0%6,637,6406,986,2286,936,3086,553,744Clerk of Courts2.6%318,68099.4%12,580,42112,660,92112,354,53012,261,741Common Pleas Court - General

-18.4%(598,814)90.7%2,646,9462,917,3772,882,0743,245,760Community/Economic Development8.4%361,24898.0%4,638,4254,732,5234,599,2734,277,178Coroner3.6%7,47292.0%212,740231,286231,286205,268County Administrator

-5.3%(61,351)89.0%1,088,0851,222,7291,190,0811,149,436County Municipal Court-0.1%(180)98.5%135,108137,162136,392135,288Court of Appeals-1.5%(49,993)97.0%3,222,3593,323,0853,323,0853,272,352Domestic Relations Court-6.3%(888,299)91.4%13,149,67014,387,24314,315,01314,037,969Engineer-1.1%(1,159,004)96.0%104,317,769108,638,338100,948,679105,476,773Environmental Services1.5%2,088,86594.4%143,506,850151,999,218135,573,771141,417,985Human Services Plan & Develop4.3%6,166,57397.6%149,396,373153,057,383152,692,338143,229,799Job and Family Services7.6%1,495,40897.5%21,119,73521,666,08221,231,18019,624,327Juvenile Court7.1%56,67196.6%854,978885,236770,236798,306Law Library Resources

-0.9%(27,239)88.9%2,882,0773,243,4313,243,4312,909,316Miami Val Regional Crime Lab2.6%1,315,91293.1%52,569,68556,440,11855,128,87751,253,773Montgomery County Board of DDS

-1.0%(13,336)97.5%1,270,8501,303,6891,290,6891,284,186Municipal Courts8.3%2,630,83697.9%34,292,50035,039,98523,718,46331,661,664Non-Departmental1.7%59,90996.9%3,588,5103,702,2393,206,9203,528,600Office of Management & Budget6.3%123,73987.4%2,093,0292,393,5642,333,8791,969,290Probate Court0.6%58,26595.9%10,374,09310,812,76110,700,67910,315,828Prosecutor3.1%139,73299.1%4,711,2934,751,7094,684,6344,571,561Public Defender0.1%1,35591.9%1,224,6501,332,4341,332,4341,223,295Recorder

21.4%163,48498.9%929,138939,411939,411765,654Records Center & Archives-1.4%(681,903)96.7%49,008,24650,696,53651,293,90849,690,149Sheriff22.2%96,35876.8%529,591689,516670,706433,233Soil & Water Conservation-6.8%(1,132,553)93.5%15,413,99716,485,32816,236,16716,546,550Stillwater Center4.8%221,15496.3%4,867,5255,053,8454,848,8454,646,371Treasurer

-9.2%(143,323)67.2%1,414,3672,104,7502,106,2501,557,689Veteran Services Commission

771,247,029 781,148,107769,840,587 816,412,244 9,901,078 1.3%95.7%TOTAL

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All Funds Expense & Encumbrance Summary by PCA

CurrentBudget

Actuals %Change

Actuals $Change


Prior YearActuals



107,158,530 114,472,605118,169,670100,868,335 7,314,07496.9% 6.8%General Government152,750,502 153,399,672159,084,865157,845,844 649,17096.4% 0.4%Judicial & Law Enforcement

9,744,522 9,686,24610,088,5649,473,950 (58,276)96.0% -0.6%Community & Economic Development120,258,756 118,818,191124,532,648116,254,918 (1,440,565)95.4% -1.2%Environment & Public Works369,350,004 375,072,417394,837,502375,699,193 5,722,41295.0% 1.5%Social Services11,870,989 9,698,9779,698,9969,698,347 (2,172,012)100.0% -18.3%Debt Service

771,133,303 781,148,107769,840,587 816,412,244 10,014,804 1.3%95.7%TOTAL

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2015 Year End General Fund Summary

FUND TYPE DESCRIPTION

General Fund – This fund is the operating fund for the county. It is used to account for all financial resources except for those required to be accounted for in another fund. Generally considered the barometer for the financial condition of the county, the General Fund encompasses the following county departments: Administrative Services Auditor Automatic Data Processing Center Board of County Commissioners Board of Elections Clerk of Commission Clerk of Courts Common Pleas Court - General Community/Economic Development Coroner County Administrator

County Municipal Courts Court of Appeals Domestic Relations Court Engineer Human Services Planning and Development Juvenile Court Municipal Courts Non-Departmental Office of Management & Budget Probate Court Prosecutor Public Defender Recorder Records Center & Archives Sheriff Treasurer Veteran Services Commission

11

General Fund Revenue Summary



CurrentBudget

CurrentActuals

Actuals $Change

Actuals %Change

%Current


Taxes

8,385 14,500 7,38014,500Other Taxes (1,004) (12.0)%50.9%13,389,102 12,837,700 13,072,01112,837,700Property Taxes (317,091) (2.4)%101.8%73,647,637 74,000,000 79,393,02777,400,000Sales Tax 5,745,390 7.8%102.6%

6.2%5,427,29492,472,41890,252,20086,852,20087,045,124 102.5%TaxesTotal

Real Estate Based Fees

1,360,566 1,250,000 1,533,0821,250,000Auditor Conveyance Fees 172,517 12.7%122.6%2,689,268 2,500,000 3,022,7242,500,000Property Transfer Tax 333,456 12.4%120.9%1,378,701 1,400,000 1,354,9161,400,000Recorder Fees (23,786) (1.7)%96.8%

8.9%482,1875,910,7225,150,0005,150,0005,428,535 114.8%Real Estate Based FeesTotal

Intergovernmental

2,051,805 2,030,000 1,965,0752,030,000Homestead and Rollbacks (86,731) (4.2)%96.8%1,298,229 1,305,878 1,696,6271,403,076Intergovernmental Revenues 398,398 30.7%120.9%7,042,076 7,202,391 7,704,0047,202,391Local Government Fund 661,928 9.4%107.0%

480,892 480,886 480,886480,886Sheriff Policing Contracts (6) - %100.0%1,155,250 1,113,490 1,225,8851,113,490State Assigned Counsel 70,635 6.1%110.1%3,215,460 3,000,000 3,094,4433,000,000State Casino Revenue (121,017) (3.8)%103.1%2,118,555 1,961,676 1,955,6631,961,676State Public Defender (162,892) (7.7)%99.7%

4.4%760,31518,122,58417,191,51917,094,32117,362,269 105.4%IntergovernmentalTotal

Investment Income

5,663,369 5,050,000 4,771,8725,050,000Investment Income - Treasurer (891,497) (15.7)%94.5%54,916 90,000 80,51190,000Investment Income Other 25,595 46.6%89.5%

(15.1)%(865,902)4,852,3825,140,0005,140,0005,718,285 94.4%Investment IncomeTotal


2,843,367 2,800,000 2,931,9502,869,650Auditor Fees 88,583 3.1%102.2%1,765,355 1,620,800 1,688,4981,620,800Clerk of Court Fees (76,857) (4.4)%104.2%2,987,464 2,940,000 3,666,1393,640,000Indirect Cost 678,676 22.7%100.7%2,156,813 1,993,100 2,249,2201,993,115Other Charges for Services 92,407 4.3%112.8%

- --Parking Facility Charges - - %- %720,762 725,000 720,876725,000Probate Court Fees 114 - %99.4%936,434 950,000 758,395950,000Sheriff Board & Care (178,040) (19.0)%79.8%

1,667,531 1,588,500 1,702,0901,588,500Sheriff Fees & Revenues 34,558 2.1%107.2%1,814,696 1,900,500 1,781,8291,900,500Treasurer Fees (32,868) (1.8)%93.8%

4.1%606,57315,498,99615,287,56514,517,90014,892,423 101.4%Charges for ServicesTotal

Other Revenue

1,098,493 1,091,603 1,035,6291,091,603Fines & Forfeitures (62,863) (5.7)%94.9%3,240,108 3,240,108 3,240,1083,240,108Human Service Levy Transfers - - %100.0%4,072,594 3,931,758 3,187,3694,030,508Interdepartmental Agreements (885,226) (21.7)%79.1%

- --Interfund Advances - - %- %1,324,337 1,214,150 1,335,4831,214,905Miscellaneous 11,146 0.8%109.9%

998,233 900,000 1,863,5171,548,965Other Cash Transfers 865,284 86.7%120.3%

(0.7)%(71,659)10,662,10611,126,08910,377,61910,733,765 95.8%Other RevenueTotal

TOTAL REVENUE 141,180,400 147,519,208139,132,040 144,147,373 6,338,808 4.5%102.3%

12

General Fund Revenue by PCA

CurrentBudget

Actuals %Change

Actuals $Change


Prior YearActuals



121,469,241 127,899,826124,681,806119,811,941 6,430,585102.6% 5.3%General Government17,578,705 17,301,75017,429,78717,331,819 (276,955)99.3% -1.6%Judicial & Law Enforcement

73,034 91,09993,00045,500 18,06598.0% 24.7%Community & Economic Development154,214 272,193 117,9790.0% 76.5%Environment & Public Works

1,905,205 1,954,3401,942,7801,942,780 49,135100.6% 2.6%Social Services

141,180,400 147,519,208139,132,040 144,147,373 6,338,808 4.5%102.3%TOTAL

13

General Fund Expense & Encumbrance Summary

CurrentBudget

Actuals %Change

Actuals $Change


Prior YearActuals

AdoptedBudgetObject Description


Salaries

62,306,470 64,862,571 63,930,58164,813,394 1,624,111 2.6%98.6%Salaries1,306,692 1,309,391 1,310,8001,311,541 4,108 0.3%99.9%Salaries - Elected Officials

2.6%1,628,21965,241,38166,124,93566,171,96263,613,161 98.7%Total Salaries

Fringe Benefits

11,105,544 10,904,743 10,832,99510,968,155 (272,549) (2.5)%98.8%Health Insurance9,007,020 9,362,776 9,243,0729,275,980 236,052 2.6%99.6%OPERS Retirement2,167,852 2,335,133 2,080,9102,274,672 (86,942) (4.0)%91.5%Other Fringe Benefits

(0.6)%(123,440)22,156,97622,518,80722,602,65222,280,416 98.4%Total Fringe Benefits

Operating Expenses

2,251,338 2,058,622 2,596,8392,616,553 345,501 15.3%99.2%Capital Outlays2,227,491 2,379,580 2,274,1652,381,884 46,675 2.1%95.5%Communications1,340,026 1,780,307 2,035,3752,045,095 695,350 51.9%99.5%Intergovernmental3,151,831 3,219,697 3,210,2103,251,018 58,379 1.9%98.7%Maintenance & Repair

153,607 1,554,788 140,860516,172 (12,748) (8.3)%27.3%Miscellaneous2,579,618 2,632,058 2,544,1692,624,603 (35,449) (1.4)%96.9%Operating Supplies

958,117 1,015,355 1,009,4391,023,804 51,322 5.4%98.6%Rentals625,061 675,185 653,917668,681 28,856 4.6%97.8%Taxes & Assessments606,561 798,467 658,451775,529 51,889 8.6%84.9%Travel & Training

2,107,644 2,158,777 1,996,1012,007,902 (111,543) (5.3)%99.4%Utilities

7.0%1,118,23117,119,52617,911,24118,272,83616,001,295 95.6%Total Operating Expenses

Professional Services

3,223,915 2,783,821 2,833,2773,197,212 (390,638) (12.1)%88.6%Assigned Counsel1,122,868 1,237,170 1,145,8991,192,170 23,031 2.1%96.1%Inmate Food Contracts3,282,138 3,491,846 3,360,1963,475,082 78,058 2.4%96.7%Medical Services

359,633 374,918 288,673292,573 (70,960) (19.7)%98.7%Other Judicial Fees4,098,202 4,409,878 4,568,8544,559,120 470,652 11.5%100.2%Other Professional

490,317 550,600 463,505543,157 (26,812) (5.5)%85.3%Property & Casualty Insurance

0.7%83,33112,660,40313,259,31412,848,23312,577,072 95.5%Total Professional Services

Social Service

2,429,782 2,354,572 2,382,0782,382,079 (47,704) (2.0)%100.0%Child Support Obligation2,265,040 2,650,000 2,226,5452,226,545 (38,496) (1.7)%100.0%Mandated Share Obligation

904,462 1,007,030 566,776569,396 (337,686) (37.3)%99.5%Other Social Services668,725 800,000 529,714800,000 (139,011) (20.8)%66.2%Soldiers Relief Allowance

(9.0)%(562,897)5,705,1125,978,0206,811,6026,268,009 95.4%Total Social Service

Operating Transfers

4,662,789 900,000 10,902,09010,902,090 6,239,301 133.8%100.0%Capital Fund Transfers2,386,864 2,251,790 2,251,7902,251,790 (135,074) (5.7)%100.0%Debt Service Transfers

398,148 700,000 366,294366,420 (31,854) (8.0)%100.0%Investment Income Transfers1,766,223 1,788,858 2,038,8582,038,858 272,635 15.4%100.0%Operating Subsidies

11,504,209 6,775,376 8,757,5268,770,169 (2,746,683) (23.9)%99.9%Other Cash Transfers

17.4%3,598,32524,316,55824,329,32712,416,02420,718,233 99.9%Total Operating Transfers


2/11/2016 14


General Fund Summary Revenues The 2015 current revenue budget for the General Fund revenue was $144.1 million, while actual 2015 total General Fund receipts totaled $147.5 million or 102.3%, which was $6.3 million or 4.5% above 2014 actual receipts. As the chart below displays, tax receipts totaled $92.5 million or 62.7% of General Fund revenues, followed by Intergovernmental at $18.1 million or 12.3% then Charges for Services at $15.5 million or 10.5% and Other Revenue at $10.7 million or 7.2%. Real Estate Based Fees were $5.9 million or 4.0% and Investment Income was $4.8 million or 3.3%.

2015 Actual Revenues General Fund By Category

$147.5 Million

The next pie chart depicts revenues by program area. General

2015 Actual Revenues General Fund

By Program Area $147.5 Million

General Government had 2015 actual receipts of $127.9 million or 86.7% of the total General Fund actual revenues.

2015 Actual Revenues for the

General Government Program Area Department Amount in Millions Non-Departmental $113.1 Treasurer $6.7 Auditor $4.7 Recorder $1.7 Data Processing Center $0.9 Board of Elections $0.3 Administrative Services $0.3 Records & Archives $0.2 Total $127.9

Other Revenue

$10.7 7.2%

Intergov't $18.1 12.3%

Invest Income

$4.8 3.3%

Real Estate $5.9

4.0%

Taxes $92.5 62.7%


$15.5 10.5%

Comm. Develop.

$0.1 0.1%

Social Services

$1.9 1.3%

Judicial & Law $17.3

11.7%


Env. & Public

Works $0.3 0.2%

15


Judicial & Law Enforcement had 2015 actual receipts of $17.3 million or 11.7% of the total 2015 General Fund actual revenues.

2015 Actual Revenues for the Judicial & Law Enforcement Program Area

Department Amount in Millions Juvenile Court $4.1 Sheriff $3.3 Clerk of Courts $2.5 Public Defender $2.2 Non-Departmental $1.8 Domestic Relations Court $0.9 Probate Court $0.8 Prosecutor $0.8 Municipal Courts $0.7 Common Pleas Court $0.1 Court of Appeals $0.1 Total $17.3

An explanation and summary of General Fund revenues are detailed in the revenue section of this report.

Expenses The 2015 current budget for General Fund expenses was $150.1 million. Actual 2015 expenses and encumbrances totaled $147.2 million or 98.1% of the current budget, which was $5.7 million or 4.1% higher than 2014 actuals. Between 2014 and 2015 Adopted Budgets, the total General Fund appropriation increased by $1.5 million or 1.1% from $137.6 million in 2014 and $139.1 million in 2015. Per the following pie chart, Personal Services continued to dominate county spending with $87.4 million, or 59.4% of current expenses of $147.2 million. This category is made up of Salaries of $65.2 million and Fringe Benefits for $22.2 million. Next highest spending was Operating Transfers at $24.3 million or 16.5% of total expenses followed by Operating Expenses at $17.1 million or 11.6%, Professional Services of $12.7 million or 8.6% and Social Services for $5.7 million or 3.9% of actuals.

2015 Actual Expenses General Fund By Category

$147.2 Million

The next pie chart details General Fund expenses by program area.

2015 Actual Expenses General Fund By Program Area

$147.2 Million

Prof. Serv. $12.7 8.6%

Social Serv. $5.7

3.9%

Operating Exp. $17.1

11.6%

Personal Serv. $87.4

59.4%

Transfers $24.3 16.5%

Env. & Public

Works $1.1 0.7%

Comm. Develop.

$4.8 3.3%

Social Services

$5.1 3.5%

Judicial & Law

Enforce. $99.9 67.9%


Debt Service

$2.3 1.6%

16


Judicial & Law Enforcement had $99.9 million or 67.9% of total General Fund spending.

2015 Actual Expenses for the Judicial & Law Enforcement Program Area

Department Amount in Millions Sheriff $28.6 Juvenile Court $17.8 Common Pleas Court $11.5 Non-Departmental $9.8 Prosecutor $9.6 Public Defender $4.7 Clerk of Courts $3.9 Administrative Services $3.3 Domestic Relations Court $3.2 Coroner $3.1 Probate Court $1.7 Other $1.5 Municipal Courts $1.2 Total $99.9 General Government was the program area with the second highest spending in the General Fund for 2015 at $34.0 million or 23.0% of the total.

2015 Actual Expenses for the General Government Program Area

Department Amount in Millions Non-Departmental $14.2 Administrative Services $4.8 Board of Elections $3.4 Data Processing $3.2 Auditor $3.0 Treasurer $1.4 Recorder $1.0 Records Center & Archives $0.9 County Commissioners $0.8 Management & Budget $0.7 Other $0.6 Total $34.0

The following table shows the unencumbered cash balance ending 2015 at $28.1 million. During this year, the unencumbered cash balance increased by $1.5 million.

General Fund Cash Balance Summary

(In Millions)

Description 2013 Actual

2014 Actual

2015 Actual

Begin Unencum. Cash $25.6 $26.2 $26.6 Revenues 138.9 141.2 146.9 Current Year Expenses & Encumbrances

(139.2)

(141.4)

(147.2)

Liquidated Encumbrances

0.9

0.6

1.7

Ending Unencumbered Cash Balance

$26.2

$26.6

$28.1

We utilize the GFOA (Government Finance Officers Association) practice of maintaining a General Fund Reserve Level of slightly greater than two months of actual spending. The year-end cash reserve level is 20.2% of the 2015 Adopted Budget.

17

2015 YEAR END ANALYSIS AND COMMENTARY General Fund Revenues Taxes The Tax category includes Sales Tax, Property Tax and Other Taxes. In 2015, $92.5 million or 102.5% was collected against a $90.3 million current budget. This is $5.4 million or 6.2% above 2014 actual receipts of $87.1 million. The revenue categories are explained below. Sales Tax Montgomery County sales tax collections during 2015 totaled $79.4 million. This is an increase of $5.7 million or 7.8% above collections in 2014. For 2015, similar to 2014, the economy gainfully rebounded with an influx of sales tax revenue due to increased motor vehicle sales and the taxing of Medicaid managed care health insurance programs. Beginning in 2015 the Sales Tax amount included an Administrative fee (1.0%) of $793,930. This fee was not included in 2014 or prior year revenues.

2011-2015 Sales Tax Revenues

$65.6 $68.7$70.7 $73.6

$79.4

$0.0$10.0$20.0$30.0$40.0$50.0$60.0$70.0$80.0$90.0

2011 2012 2013 2014 2015

Property Tax Property Tax collections for 2015 were $13.1 million or 101.8% of the $12.8 million current budget. Property taxes are usually distributed two times during the calendar year (February and August). The table below reflects the General Fund’s share of the gross and net property tax receipts from all four distributions over the past two years. Gross property tax receipts reflect all property taxes paid to the county, before any fees are deducted to cover various expenditures related to the collection of the property taxes. Net property tax receipts reflect the amount after fees are deducted. The comparison of gross property tax receipts provides a more accurate picture of property tax revenue growth, since it captures all property tax revenues before any fees are deducted.

2014-2015 Apportionment of Property Taxes

2014 Settlements

2015 Settlements

Total Reciepts $15,674,047 $15,248,736

LessHomstead & Rollbacks $2,051,805 $1,965,075Trailer Tax $8,385 $7,380Cigarette Licenses $11,066 $7,033

Gross Property Tax (including fees) $13,602,790 $13,269,248

DeductionsAuditor General Fees $30,539 $27,562Auditor Real Estate Fees $94,500 $63,780Treasurer Genral Fees $36,362 $32,746DETAC $38,135 $61,174Delinquent Advertising $919 $518State Administration Fee $11,265 $10,995Trailer Homestead $0 $0Refunds $1,982 $462

Subtotal Deductions $213,703 $197,238

Property Tax Reciepts (net of fees) $13,389,087 $13,072,011

As shown in the previous table, the 2015 total property tax receipts and net receipts increased $0.3 million or 2.4% when compared to 2014 due to the increase in total receipts.

Settlement Period2014

Amount% of Total

2015 Amount

% of Total

February $6,981,642 52.1% $6,805,269 52.1%August 6,407,445 47.9% 6,266,742 47.9%Total $13,389,087 100.0% $13,072,011 100.0%

Settlement Period2013-2014

Amount% of

Change2014-2015

Amount% of

Change

February 29,560$ 0.4% (176,373)$ -2.5%August 3,803 0.1% (140,703) -2.2%Total 33,363$ 0.2% (317,076)$ -2.4%

Property Tax Collection by Settlement Period After Adjustments

Dollar and Percentage Change for Proerty TaxBy Settlement Period

Property values are reappraised every six years by the county, with equalization adjustments or updates every third year following reappraisal (called the triennial update). The most recent triennial reappraisal was conducted in 2011, which decreased property values by an average of 7.1% from 2010 values.

18

2015 YEAR END ANALYSIS AND COMMENTARY The County Auditor completed the 2014 (payable in 2015) sexennial reappraisal of real property which increased property values by 0.4% from 2013 (payable in 2014) values. The next sexennial reappraisal occurs in 2020 and will impact revenues in 2021. As shown in the table below, the 2015 property valuations remained close to the 2014 level.

2011-2015 Property Tax Valuation (In Billions)

$10.1$9.4 $9.3 $9.4

$9.0

$1.0

$3.0

$5.0

$7.0

$9.0

$11.0

$13.0

2011 2012 2013 2014 2015

Since the county’s property tax millage of 1.7 mills is within the ten mills that may be levied against real and personal property without a direct vote, it is not subject to tax reduction factors. These factors are calculated to ensure taxes collected from a voted levy do not exceed the amount collected on existing property in the levy’s first year. Since the General Fund property tax millage is not subject to tax reduction factors, the General Fund’s property tax receipts generally increase or decrease along with property values. The General Fund 2015 Property Tax Receipts, which includes General Property Tax and Tangible Personal Property Tax totaled $13.1 million. As shown below, the General Property Tax category is the largest source at $12.5 million or 95.3% of the total 2015 property tax receipts.

2015 Property Tax Receipts - General Fund Total $13.1 Million

Personal Property Tax $0.6

4.7%

General Property

Tax $12.5 95.3%

Other Taxes Trailer Tax settlements totaled $7,380 or 50.9% of the current budget of $14,500 and are $1,005 less than the total for 2014 of $8,385. Trailer Taxes are assessed on manufactured homes located in the county. Annual collections are difficult to predict because they vary based on the number and value of these homes.

2011-2015 Trailer Tax

$13,080$14,419 $14,336

$8,385$7,380

$0

$5,000

$10,000

$15,000

$20,000

$25,000

2011 2012 2013 2014 2015

Real Estate Based Fees This grouping includes the Auditor Conveyance Fee, Property Transfer Tax and Recorder Fees. Total 2015 collections were $5.9 million or exceeded the

19

2015 YEAR END ANALYSIS AND COMMENTARY Property Tax (Continued) current budget of $5.2 million by 15.0%. This reflects an increase of $0.5 million or 8.9% above 2014 receipts of $5.4 million. All fees are impacted by the climate of the overall housing market, real estate sales and the valuation of property. The Property Transfer Tax is levied on the sale of properties within Montgomery County at a rate of $2.00 per $1,000 of property transferred. The Auditor Conveyance Fee is $1.00 per $1,000 of property transferred. The Property Transfer Tax was increased by Board of County Commission resolution from $1.00 per $1,000 to $2.00 per $1,000 in August 2007. The Auditor Conveyance Fee collected $1.5 million or 122.6% of the current estimate. This is an increase of 12.7% or $0.2 million from collections in 2014. Likewise, the Property Transfer Tax received $3.0 million or 120.9% of the current budget of $2.5 million. This reflects an increase of $0.3 million or 12.4% from last year receipts of $2.7 million. Since the Auditor Conveyance Fees and Property Transfer Tax are based on the dollar amount of each transferred deed, fluctuations in the number of transactions and the dollar value of those transactions directly impact this revenue source. Recorder Fees collected $1.4 million or 96.8% of the revised revenue estimate of $1.4 million. Receipts in 2015 have decreased by 1.7% or $0.02 million from 2014. The following graph reflects a depressed housing market from 2010 through 2011 and a boost in the market activity beginning in 2012.

2010-2014 Real Estate Based Fees

(In Millions)

$4.4

$5.3 $5.5 $5.4$5.9

$1.0

$3.0

$5.0

$7.0

2011 2012 2013 2014 2015

Intergovernmental Intergovernmental revenues include Homestead and Rollbacks, Intergovernmental Revenues, Local Government Funds, Sheriff Policing Contracts, State Assigned Counsel, Casino Revenue and Public Defender revenues. Total receipts for 2015 are $18.1 million or 105.4% of the $17.2 million current revenue estimate. As compared to 2014 receipts of $17.4 million, collections are up $0.8 million or 4.4%. Casino revenues began in July 2012 with voter approval of gambling in Ohio. The fourth and final casino opened in March 2013 and are required to remit taxes to the State of Ohio daily. Ohio taxes casinos at a rate of 33.0% of adjusted gross revenues, and distributes this to counties and large cities across the state. 2015 Intergovernmental Revenues

$18.1 Million

Sheriff Policing

$0.5 2.7%

Intergov. Revenues

$1.7 9.4%

Public Defender

$2.0 10.8%

Casino Revenue

$3.0 17.1%

Assigned Counsel

$1.2 6.7% Local Gov't Funds $7.7 42.5%

Homestead/ Rollbacks

$2.0 10.8%

The Homestead and Rollbacks are property tax relief programs reimbursed to the county from the State of Ohio. Collections of $2.0 million are relatively stable as compared to $2.0 million collected in 2014. Intergovernmental Revenues include: Nicholas Residential Federal Pass-Through Funding, Public

20

2015 YEAR END ANALYSIS AND COMMENTARY Intergovernmental (Continued) Defender Share of Municipal Costs which have increased from 40% to 48%, Reimbursements for Election Expenses, School Lunch & Milk Program, State Reimbursements and Other Miscellaneous Intergovernmental receipts. Receipts for this grouping were $1.7 million or 9.4% of this category as shown in the chart below.

2015 Other Intergovernmental Actual Revenues

$1.7 Million

Election $0.3 15.9%

State Reimb $0.2

13.9%

Lunch & Milk $0.2

10.6%

Other $0.1 9.2%

NRTC Federal

Revenue $0.9 50.4%

State Assigned Counsel and Public Defender reimbursements come from the Ohio Public Defender Commission. Roughly, on each eligible indigent case, the county receives 48.0% reimbursement on actual expenses. For State Assigned Counsel, 2015 collections were $1.2 million or 110.1% of the current budget estimate. As compared to the prior year, receipts have increased by $0.07 million or 6.1%. State Public Defender receipts were $2.0 million or 99.7% of the current budget estimate. In comparison to 2014 receipts of $2.1 million, this reflects a decrease of $0.2 million or 7.7%. Local Government Funds (LGF) Montgomery County receives state funding through the LGF which is a state tax sharing program with counties and municipalities in the State of Ohio. Locally determined formulas distribute these funds to the county and jurisdictions within the county. In 2008, House Bill 119 was enacted tying Local Government Fund revenues to the collection of state general fund receipts. This meant that, if revenue collections are down at the state level, the counties receive less funding from this revenue source. Budget issues at the State of Ohio level have negatively impacted Local Government Fund receipts.

Additionally, Ohio Revised Code population parameters for townships versus municipalities in the county may reduce the county General Fund portion of Local Government Funds. With the adoption of the State of Ohio 2012 - 2013 Biennium budget, Local Government Funds were reduced 25% in the first year of the budget and 25% in the second year of the budget. This is a permanent loss of revenue and has impacted counties, cities, townships and other jurisdictions statewide. Beginning July 2013, Local Government Funds were distributed on a formula basis as determined by the State Legislature. Total 2015 funding of $7.7 million shows an increase of $0.7 million or 9.4% from the 2014 actuals of $7.0 million. 2011-2015 Local Government Funds

$13.5

$9.4

$7.2 $7.0 $7.7

$1.0$3.0$5.0$7.0$9.0

$11.0$13.0$15.0$17.0$19.0

2011 2012 2013 2014 2015

Investment Income The 2015 General Fund earnings from county investments totaled $4.9 million or a $0.8 million decrease from 2014. As the following chart and graph depict, receipts have started to decline due to lower interest rates. The average weighted yield to maturity decreased from 1.11% in 2014 to 1.05% in 2015, down 0.02 percentage points.

2011-2015 Investment Income Receipts

$8.2 $7.8$6.6 $5.7 $4.9

$1.0

$6.0

$11.0

$16.0

2011 2012 2013 2014 2015

21

2015 YEAR END ANALYSIS AND COMMENTARY Intergovernmental (Continued) The following chart shows that the average monthly treasury balance in 2015 decreased 1.5% from 2014.

County Investment Summary As of Year End ($ In Millions)

The following table shows the county’s portfolio by investment instrument for 2015.

Montgomery County Investment Portfolio As of 12/31/2015

In Millions

Percentage 12/31/2015

Asset Allocation 12/31/2015

Federal Agencies 1 86.24% 415,032,620$ US Treasuries 6.86% 32,992,148 Federated Government Obligation Fund 0.06% 295,048 Premium Savings Account 0.24% 1,159,495 STAR Ohio 0.05% 244,879 Bank Money Market Funds 5.44% 26,179,657 Municipal Bonds 1.11% 5,330,268

100.00% 481,234,115$

Month-End Average Weighted Yield as of 12/31/15: 1.05%Data per 2015 Annual Report- Investment Advisory Committee

(1)“Federal Agencies” include bonds, notes, discount

notes or other obligations issued by federal government agencies. Charges for Services This category includes fees collected for services rendered by the Auditor’s Office, Clerk of Courts, Board of County Commission Indirect Costs, Other Charges for Services, Probate Court Fees, Sheriff Board & Care, Sheriff Fees and Revenues and Treasurer Fees. There was $15.5 million collected against the current budget of $15.3 million or 101.4%. In comparison to 2014, this category increased by $0.6 million or 4.1%. Collections for 2014 were $14.9 million.

2015 Charges for Services –General Fund Total $15.5 Million

Indirect Costs represent reimbursements paid from other county funds for support services provided by General Fund departments. Indirect Costs include security services, data processing support and building and grounds maintenance services, to name a few. Indirect Costs 2015 revenues totaled $3.7 million or 100.7% of the current estimate of $3.6 million. This amount was 22.7% above 2014 collections of $3.0 million.

Other Charges for Services includes Appeals Court Headquarter Fees, Juvenile Court Fees, Indigent Application Fees, Assigned Counsel Re-imbursements, Recorder Set Aside Fees, Microfilm & Records Fees, Data Processing Services, and Other Miscellaneous Fees and Charges. In comparison to 2014, receipts increased $0.1 million or 4.3%.

2012 2013 2014 2015 Average Weighted Yield to Maturity

1.47% 1.18% 1.11% 1.05%

Average MonthlyTreasury Balance

$561.3 $574.1 $535.5 $527.7

Changes in Monthly Treasury Balance

0.8% 2.3% -6.7% -1.5%

Investment Income Receipts

$7.8 $6.6 $5.7 $4.9

Treasurer $1.8 11.5%

Sheriff - Other $1.7

11.0%

Board & Care $0.8

4.9%

Indirect Cost $3.7

23.6%

Other Charges

$2.2 14.5%

Clerk of Courts

$1.7 10.9%

Auditor $2.9 18.9%

Probate Court $0.7

4.7%

22

2015 YEAR END ANALYSIS AND COMMENTARY 2015 Other Charges for Services –General Fund

Total $2.2 Million

Other $0.3 13.1%

Appeals Court $0.1

5.8%

Data Processing $0.9 39.0%

Assigned Council

$0.1 5.5%

Recorder $0.3 13.0%

Indigent Fees $0.1

6.3%

Juvenile Court

$0.2 8.6%

Records Center $0.2

8.7%

Other Revenue The Other Revenue Category is comprised of Fines and Forfeitures - Courts, Human Services Levy Transfers, Interdepartmental Agreements, Miscellaneous, and Other Cash Transfers. Total 2015 receipts are $10.6 million or 95.8% of the current budget of $11.1 million. In comparison to 2014, receipts were $0.1 million or 0.7% less than the 2014 actual amount of $10.7 million.

2015 Other Revenue Actual Revenues $10.6 Million

Inter-Dept $3.2 30.2%

Other Cash

Receipts $1.9 17.9%

HSL Levy Transfers

$3.2 30.2%

Fines & Forfeit.

$1.0 9.4%

Misc. $1.3 12.3%

Fines and Forfeitures - Courts The Fines and Forfeitures category represents the General Fund’s portion of collections for court fines and costs by the Clerk of Courts, which includes County Court, Juvenile Court and the Municipal

Courts. Total 2015 Fines and Forfeitures were $1.0 million or 94.9% of the current estimate of $1.1 million. This amount was $0.1 million or 5.7% less than 2014 actuals of $1.1 million.

2015 Fines & Forfeitures Total $1.0 Million

Juvenile Court $0.02

2.0%

Municipal Courts $0.4

39.2%

District Courts $0.5

49.0%

Clerk of Court $0.1

9.8%

Human Services Levy The County General Fund receives annual allocations from the Human Services Levy for applicable social services programs. They include funding for Public Assistance Mandated Share, Prisoner Medical, JusticeWeb, and Juvenile Court. The allocations are reflected in the following chart. Total 2015 revenues were $3.2 million or 100.0% of the current revenue estimate of $3.2 million. Collections from 2015 are the same as 2014 actuals of $3.2 million. All levy allocations are ongoing in nature.

2015 Human Services Levy Actual Revenues $3.2 Million

Jail Operations $0.2 6.2%

Mandated Share $1.4

43.8%

Juvenile Court $1.6

50.0%

23

2015 YEAR END ANALYSIS AND COMMENTARY Interdepartmental Agreements The following pie chart shows Interdepartmental Agreements, which totaled $3.2 million. This is a decrease of $0.9 million or 21.7% below 2014 actuals of $4.1 million. The largest of the agreements is Juvenile Court IV-D contracts with the Job & Family Services Child Support Enforcement Division. Partners in these contracts are the Clerk of Courts, Common Pleas Court, Domestic Relations Court and Juvenile Court. The IV-D contracts total $2.9 million. The Child Protection agreement with Job and Family Services Children Services Division pays basically 100.0% of the costs of the Prosecutor’s Child Protection Division. Other agreements include a reimbursement from the Probate Court Indigent Guardianship Fund, a Special Audit agreement for Environmental Services and Parks & Grounds contracts.

2015 Inter-Departmental Agreements $3.2 Million

Prosecutor IV-D $0.8

25.0%

Other $0.3 9.4%

Domestic Relations IV-D $0.9

28.1%

Juvenile IV-D $1.2

37.5%

Miscellaneous The major components of the Miscellaneous category are Facility and Office Rentals, Unclaimed Monies, Special Donations & Contributions, Reimbursements, Workers’ Compensation Reimbursements and Other Miscellaneous categories. The revenues for 2015 totaled $1.3 million or 109.9% of the estimate of $1.2 million. Actual receipts were above 2014 collections of $1.3 million by $11,146 or 0.8% due to an increase in the Special Donations and Contributions category. As shown in the following pie chart, Special Donations represents $0.6 million or 45.5% of the total miscellaneous category. Special Donations and Contributions come from local hospitals for reimbursement of out-posted hospital workers, who are county Job and Family Services staff members.

Office, Facility and Property Rentals of $0.4 million represents 35.3% of the miscellaneous category. The primary source of facility rental revenue of $250,000 was rent from the Volunteers of America as part of the Community Integration Center reimbursement budget for the McMahon Hall building, which is payable annually until 2016. The balance of rentals includes collection of rental income from agencies in the County Administration Building including Human Services Planning and Development and Real Estate Appraisal.

2015 Miscellaneous Actual Revenues Total $1.3 Million

Other Misc. $0.1

5.9%

Unclaimed $0.1 11.2%

Donations $0.6 45.5%

Rentals $0.4 35.3%

Capital Asset Sale

$0.1 2.1%

Other Cash Transfers Other Cash Transfers reflect revenue collections of $1.9 million or 120.3% of the current estimate of $1.5 million. This is $0.9 million or 86.7% more than 2014 receipts of $1.0 million. The increase is due to repayment of Inter-fund loans in 2015 which included $0.5 million for The Sheriff’s Office (Regional Dispatch Center) and $0.5 million for Water/Sewer assessment funds.

2015 Other Cash Transfers Actual Revenues Total $1.9 Million

Interfund Loan $0.6

60.0%

Intergov't Transfer

$0.1 10.0%

Unclaimed Funds $0.3

30.0%

24


General Fund Expenses For 2015, the Adopted Budget was $139.1 million or 1.1% above the 2014 Adopted Budget of $137.6 million. Personal Services Total General Fund Personal Services spending for 2015 of $87.4 million represented 98.6% of the current appropriation budget. It consisted of Salaries of $65.2 million and Fringe Benefits of $22.2 million. Personal Services were $1.5 million or 1.75% higher than 2014 actuals and equated to 59.4% of total 2015 General Fund expenditures. Salaries (Non-Elected Officials) of $63.9 million were a $1.6 million or 2.6% increase from 2014 and represented 98.6% of the current appropriation budget. Various salary object levels of expense are budgeted, including Elected Officials, Regular (full & part-time), Seasonal and Special Salaries. Other types of budgeted pay include Overtime, Longevity, Lump Sum and Termination Pay. Other Salaries include various miscellaneous pay types such as Shift Differential, Transitional Duty Pay, Election Pilot Program, Wage Continuation, Compensatory Time Pay, Stand-By Pay and Salaries-Statutory Board Members. The total number of positions budgeted in the General Fund for 2015 increased from 1,320 in the previous year to 1,323 in 2014. This is an increase of 3 total positions. The chart below reflects categories of salaries (in millions).

2014-2015 Salary by Category (in Millions)

Description 2014 2015 $ Change % Change

Elected Officials $1.3 $1.3 $0.0 0.0%

Salaries–Regular 58.4 59.5 1.1 1.9%

Salaries-Seasonal 0.2 0.1 (0.1) -50.0%

Salaries-Special 0.6 0.4 (0.2) -33.3%

Overtime 0.8 1.3 0.5 62.5%

Longevity 0.7 0.9 0.2 28.6%

Lump-Sum 0.2 0.6 0.4 200.0%

Other Salaries 0.4 0.5 0.1 25.0%

Termination Pay 1.0 0.6 (0.4) -40.0%

Total Salaries $63.6 $65.2 $1.6 2.5%

Salaries-Regular (full & part-time) in the chart include vacation and sick leave pay types. Total 2015 actuals of $59.5 million are $1.1 million or 1.9% more than the 2014 expense level of $58.4 million. Overtime costs of $1.3 million increased $0.5 million or 62.5% over the 0.8 million in 2014. Fringe Benefit costs for the General Fund in 2015 were $22.2 million, which is $0.1 million lower than 2014 and were 98.4% of the current budget. Budgeted areas under Fringe Benefits include Workers’ and Unemployment Compensation; Life, Dental and Health Insurance costs; Ohio Public Employees Retirement System (OPERS) contributions; FICA; and administration of Health Insurance and Employee Assistance Programs. The largest actual cost category in 2015 was Health Insurance at $10.8 million or 48.9% of total Fringe Benefit costs, followed by regular OPERS contributions of $9.2 million or 41.7% of the total. The $10.8 million total for health insurance was down from the actual 2015 total of $11.1 million, a decrease of $0.3 million or 2.5%. The rate changes for health insurance premiums for the county occur on January 1 of each year. OPERS 2015 regular contributions of $9.2 million were up $0.2 million from $9.0 million in 2014, a 2.6% increase. The employer share of OPERS costs is 14.0% of actual salaries expended. The share for Law Enforcement PERS is 18.1%.

25


Personal Services (Continued) The chart below depicts amounts expended on Fringe Benefits and Salaries. The percentage of Fringe Benefits to Salaries has generally been relatively stable from 2010 to 2014. The percentage of Fringe Benefits costs related to actual Salaries are: 2012 – 38.1%; 2013 – 36.2%; 2014 – 35.0% and 2015 – 34.0%.

2011 - 2015 Personal Services Salary and Fringe Benefits Costs

(In Millions)

$25.2

$64.9

$23.3

$61.0

$22.3

$61.6

$22.3

$63.6

$22.2$65.2

$10.0$20.0$30.0$40.0$50.0$60.0$70.0$80.0

2011

2012

2013

2014

2015

Benefits Salaries

Operating Expenses This category includes a variety of expenses for General Fund departments such as Capital Outlays, Communications, Intergovernmental, Maintenance and Repair, Miscellaneous, Operating Supplies, Rentals, Taxes and Assessments, Travel and Training and Utilities. The 2015 current appropriation for the Operating Expenses category was $17.9 million with actual expenses of $17.1 million or 95.6% of budget. Operating Expenses increased by $1.1 million or 7.0% from 2014 actual spending and made up 11.6% of all 2015 General Fund costs. The following chart shows that the largest line item within Operating Expenses was Maintenance & Repair at $3.2 million or 98.7% of the current budget of $3.3 million. Included in Maintenance & Repair Services are the costs for regular and emergency

maintenance and repairs to county facilities and equipment. Maintenance agreements also include operating equipment, elevators, data processing equipment, service depot charges and other annual contracts.

2015 Actual Operating Expenses

$17.1 Million The second largest line item within Operating Expenses in 2015 was Operating Supplies at $2.5 million or 96.9% of the current budget which was $2.6 million. The major line items within this category are Office and Stockroom Supplies, Janitorial Supplies, Fuel, Oil and Lubricants and Other Operating Supplies. Communications are County Communications, Mailroom Fees, Telephone charges, Postage and Advertising. The majority of these expenditures are generally related to Mailroom Services and monthly Telephone and Long Distance charges for General Fund departments. Communication expenses are $2.3 million or 95.5% of current budget and $46,675 or 2.1% more than 2014 expenses. Utility expenses are appropriated for Electricity, gas, Water, Sewer, Waste Disposal, Landfill and Other Miscellaneous Utility costs.

Capital Outlays, $2.6,

15.2%

Count y

Communicat ions

$2.3, 13.3%

Intergov't, $2.0, 11.9%

Maint. & Repair , $3.2,

18.7%

Operating Supplies, $2.5,

14.9%

Utilit ies, $2.0, 11.6%

Other, $2.5, 14.4%

26


Operating Expenses (Continued) Most General Fund utility billings are managed by Administrative Services – Facilities Management Division and tracked by each separate building operation. The Utilities expense of $2.0 million was 99.4% of the $2.0 million current appropriation. The Intergovernmental category within Operating Expenses amounted to $2.0 million or 99.5% of the current budget. Included in this line item are costs of the Municipal Courts within the county, Soil and Water Conservation subsidy and the Agricultural Society. Professional Services Professional Services include appropriations for Assigned Counsel, Inmate Food Contracts, Medical Services, Other Judicial Service Fees, Other Professional Services and Property and Casualty Insurance costs. Actual 2015 spending in this category was $12.7 million or 95.5% of the $13.3 million current budget and was 8.6% of General Fund spending. The Professional Services category was $0.5 million or 11.5% above 2014 actuals of $4.1 million.

2015 Actual Professional Services $12.7 Million

Other Prof. Services,

$4.6 , 36.1%

Other Judicial

Fees, $0.3 , 2.3%

Medical Services,

$3.4, 26.5%

Inmate Food

Contracts, $1.1 , 9.0%

Assigned Counsel,

$2.8 , 22.4%

Insurance, $0.5, 3.7%

Assigned Counsel costs totaled $2.8 million or 88.6% of the current budget of $3.2 million. Actual expenses of $2.8 million are $0.4 million or 12.1% above 2015 expenses of $3.2 million. Assigned Counsel covers the attorney fees for indigent defendants within the court system. Budgets are funded for Common Pleas Court – General Division, County Municipal Courts, Domestic Relations Court,

Court of Appeals, Juvenile Court and Municipal Courts. The county currently receives revenue reimbursements in the amount of 48.0% of costs from the Ohio Public Defenders Commission. The Assigned Counsel is budgeted under Non-Departmental. Inmate Food Contracts for Juvenile Court and the Sheriff’s Office for 2015 were $1.1 million or 96.1% of the current budget of $1.2 million. In comparison to 2014, expenses are down 2.1%. For Medical Services contracts, $3.4 million or 96.7% of the current budget was spent during 2015. This expense was up $78,058 or 2.4% over 2014. Other Judicial Fees include costs of the court system including Costs of Visiting Judges, Grand and Petit Juror Fees, Other Judicial Service Fees and Witness Fees. Total 2015 Expenses are $0.3 million or 98.7% of the budgeted amount. This expense was down $70,960 or 19.7 over 2014. The line item with the highest 2015 expense within Professional Services was Other Professional Services at $4.6 million. This was 100.2% of the current budget amount of $4.6 million. Other Professional Services increased by $0.5 million or 11.5% from 2014. Making up this category are costs such as Consultant Services, External Printing Service, Legal Services, Prisoner Board & Care, Security Services, Tuition Reimbursement and various miscellaneous professional categories. Social Services This spending area supports children, families, veterans and other eligible county constituents. Items appropriated include Child Support Obligation, Mandated Share Obligation (County share of the Public Assistance Program), Other Social Services (mainly Group Homes under Juvenile Court) and Soldiers’ Relief Allowance. Soldiers’ Relief Allowance and emergency assistance is managed through the Veteran Services Commission. Total Social Services expense for 2015 was $5.7 million, which was 95.4% of the current budget of $6.0 million, representing 3.9% of total General Fund spending. Compared to 2014, expenses were down 9.0% or $0.6 million from the $6.3 million expended in the prior year due to increases in the Child Support Obligation and Other Social Services categories.

27


Social Services (Continued) Under Soldiers Relief Allowance, $0.5 million or 66.2% of the $0.8 million current budget was expended. This line item compared to 2014 reflects an decrease of $0.1 million or 20.8%. The pie chart below reflects 2015 Social Services expenses.

2015 Social Services Expenses

$5.7 Million

Soldiers Relief $0.5

9.3%

Child Support

$2.4 41.8%

Other Social Svc. $0.6 9.9%

Mandated Share $2.2

39.0%

Operating Transfers This expenditure category encompasses Capital Interfund Transfers, Debt Service Transfers, Investment Income Transfers, Operating Subsidies and Other Cash Transfers. Operating Transfers for 2015 were $24.3 million or 99.9% of the current budget representing 16.5% of total General Fund 2015 actual costs. This was an increase in actual spending from 2014 of $3.6 million or 17.4%.

2015 Actual Operating Transfers $24.3 Million

Invest. Income

$0.4 1.5%

Operating Subsidies

$2.0 8.4% Debt Service

$2.2 9.3%

Capital Fund $10.9

44.8%Other Cash $8.8 36.0%

Capital Fund Transfers were $10.9 million or 100.0% of the current budget in 2015. $90,006 was transferred for Administration Building Loading Dock Project, $.8 million Phase 1 – Administration Building Board of Elections (BOE) Renovations, $1.9 Phase 2 – Administration Building BOE Renovations, $1.3 County Share of Nicholas Residential Treatment Center Renovation, $2.5 Jail Building – Commander System, $.4 HVAC for Bravo Building, $1.2 Fairgrounds – Midtown Project Obligation, $.8 Job Center 2.0, $34,190 Court of Appeals, $0.5 Nicholas Residential Treatment Center, $1.4 GGAP Automation and $59,830 was transferred for the Board of Elections Capital purchases. Debt Service Transfer budget represents the General Fund’s share of debt service costs, both principal and interest, related to bond issues for various county building improvements. Actual spending for 2015 was $1.7 million for debt service principal and $0.5 million for debt service interest. Total debt service was $2.2 million or 100.0% of the current budget. Next, Investment Income Transfers were $0.4 million or 100.0% of the current budget. In comparison to 2014, the amount is down $31,854 or 8.0%. This transfer is made solely to the Solid Waste District Enterprise Fund on an annual basis. Operating Subsidy Transfers amounted to $2.0 million or 100.0% of the current budget. This amount compared to 2014 reflects an increase of $0.3 million or 15.4%. Operating Subsidy Transfers help support county operations and programs including the 800 MHz Radio system, Animal Control, Data Integration and Analysis, Emergency Operations Center and the Regional Crime Lab. The chart below (in millions) reflects the detailed listing of Other Cash Transfers category totaling $8.8 million. Description Amount

Arts & Cultural Programs 0.5$

DayMont Courts Rental Cost 0.7$

Economic Development/Gov't Equity 2.0$

Other Cash Transfer Subsidies 1.1$

Public Assistance Mandated Share 0.9$

Recorder Equipment Fund 0.3$

Regional Crime Lab Indirect Costs 0.3$

Regional Dispatch Subsidy 1.7$

Regional Initiatives 0.6$

Reibold Building Rental Cost 0.7$

Total Other Cash Transfers 8.8$

28

2015 YEAR END ANALYSIS AND COMMENTARY General Fund Contingencies General Fund Contingencies are budgeted to meet unexpected costs, which may arise during the fiscal year. Contingencies in the General Fund may not exceed 3.0% of annual appropriations in any year, per Sections 5705.29 and 5705.40 of the Ohio Revised Code. The 2015 total of $1.0 million is listed by category in the following chart.

Contingencies by Category

$1.0 Million

The spending can also be grouped by department as represented by the table in the next column.

Department Type Total

Auditor State Auditor Reporting Assistance 25,000.00

Auditor Total 25,000.00$

Board of Elections Year End Benefits 350.00

Board of Elections Total 350.00$

Board of Revision One‐Time Funding of Salary 23,090.00

Board of Revision Total 23,090.00$

Clerk of Commission Year End Benefits 5,003.00

Clerk of Commission Total 5,003.00$

Co Muni Court Western Assigned Counsel Reimbursement 6,000.00

Co Muni Court Western Total 6,000.00$

Common Pleas Court‐General Assigned Counsel Reimbursement 170,000.00

Termination Settlement 24,988.00

Year End Benefits 318.00

Common Pleas Court‐General Total 195,306.00$

Coroner Unclaimed Indigent Burial 750.00

Coroner Total 750.00$

Dayton Municipal Court Assigned Counsel Reimbursement 13,000.00

Dayton Municipal Court Total 13,000.00$

Human Services Planning & DevelopmentOne‐time rental agreement adjustment for

Office of Re‐Entry office renovations 42,330.00

Human Services Planning & Development Total 42,330.00$

Juvenile Court Assigned Counsel Reimbursement 145,000.00

Juvenile Court Total 145,000.00$

Non‐Departmental Agricultural Society 2015 County Fair 100,000.00 Advances to be Repaid upon Receipt of

Revenue by Dora Tate, Domestic Violence,

JC Mediation AICH‐Stil lwater and Health

Insurance Fund.

47,200.00

Child Support Mandated Share Transfer 27,507.00

Recorder Set‐Aside Transfer 81,500.00

Redesign of the county's web page 10,050.00

Regional Crime Lab Operating Subsidy 30,450.00

State Auditor 2015 Annual Audit 10,987.00

Non‐Departmental Total 307,694.00$

Office of Re‐EntryOne Time Lease Adjustment for Office

Renovations 42,330.00$

Office of Re‐EntryTransfer to Correct Program Cost Account

(PCA) 42,330.00

Office of Re‐EntryAbove Double Counted Transfer Removed

for Net Budget(42,330.00)

Office of Re‐Entry 42,330.00$

Poll Worker Pilot Program Year End Benefits 1,660.00

Poll Worker Pilot Program 1,660.00$

Prosecutor Ongoing Funding for Additional Positions 83,750.00

Prosecutor 83,750.00$

Public Defender Salary Shortfall due to Lump Sum Payment 67,075.00

Public Defender 67,075.00$

Sheriff Support Services

Appropriation to Cover Prior Year

Purchase Order Closed before Payment

Made 4,239.00

Sheriff Support Services 4,239.00$

Solid Waste Investment Income Distribution 37,750.00

Solid Waste 37,750.00$

Grand Total 1,000,327.00$

29

General Fund Expense & Encumbrance Summary by Department

Actuals $Change

%Current

Prior YearActuals



CurrentActuals

CurrentBudget

Actuals %Change

2.5%216,81497.5%8,850,3089,080,2429,038,0338,633,494Administrative Services4.8%142,03299.0%3,085,9973,117,9843,023,3342,943,965Auditor

-25.7%(1,062,914)93.3%3,078,4563,298,7313,288,6814,141,370Automatic Data Processing Ctr-0.2%(1,327)96.7%815,581843,568843,568816,907Board of County Commissioners2.1%70,606100.0%3,374,3563,374,3773,374,0273,303,750Board of Elections

57.8%82,07094.9%224,026236,017228,713141,956Clerk of Commission2.5%96,33599.3%3,944,4193,972,8583,972,8583,848,084Clerk of Courts3.2%355,96399.9%11,555,93711,561,89311,487,60611,199,975Common Pleas Court - General1.6%20,09488.6%1,276,9321,440,7191,417,6291,256,839Community/Economic Development7.1%205,67599.6%3,114,8473,126,4783,125,7282,909,172Coroner3.6%7,47292.0%212,740231,286231,286205,268County Administrator0.6%4,62298.3%788,740802,557802,557784,118County Municipal Court

-0.1%(180)98.5%135,108137,162136,392135,288Court of Appeals-1.5%(49,993)97.1%3,222,3593,317,0853,317,0853,272,352Domestic Relations Court-0.1%(207)93.6%336,988359,880359,880337,195Engineer12.8%95,54896.2%839,499872,332830,002743,951Human Services Plan & Develop7.2%1,202,482100.0%17,849,56017,851,28217,851,28216,647,078Juvenile Court

-1.0%(13,336)97.5%1,270,8501,303,6891,290,6891,284,186Municipal Courts12.2%3,636,57897.8%33,457,24234,204,72723,718,46329,820,664Non-Departmental10.6%66,37190.7%694,480765,794765,794628,109Office of Management & Budget8.9%137,44297.4%1,687,0711,731,6781,683,2931,549,630Probate Court1.5%144,33799.1%9,652,5829,742,2589,657,1769,508,245Prosecutor3.1%139,73299.1%4,711,2934,751,7094,684,6344,571,561Public Defender

-0.2%(2,260)97.0%960,433989,656989,656962,693Recorder21.4%163,48498.9%929,138939,411939,411765,654Records Center & Archives

0.5%149,54699.3%28,290,17328,475,74828,471,50928,140,627Sheriff5.8%78,10695.9%1,426,4711,487,7731,487,7731,348,365Treasurer


141,458,186 147,199,956139,123,309 150,121,644 5,741,769 4.1%98.1%TOTAL

30


Actuals $Change

%Current

Prior YearActuals



CurrentActuals

CurrentBudget

Actuals %Change

Administrative ServicesAdministration Building 1,481,690 (125,145)1,356,5451,389,1421,491,958 97.7% -8.4%Administrative Services Director 248,133 (2,072)246,061248,827247,672 98.9% -0.8%All Other Buildings 735,430 (16,855)718,576757,919777,268 94.8% -2.3%Child Care Center 57,563 (673)56,89062,45763,354 91.1% -1.2%Common Pleas Court Building 952,970 (25,220)927,751934,337989,855 99.3% -2.6%Communications 95,070 35595,42599,56096,260 95.8% 0.4%Criminal Justice Council (19) 190.0% -100.0%Dayton Regional Green Three 141,858 4,962146,821154,582152,972 95.0% 3.5%Emergency Operations Center 28,629 17,59946,22949,88939,501 92.7% 61.5%Engineering & Maintenance Services 720,402 82,712803,114811,806664,944 98.9% 11.5%Financial and Customer Services 239,432 5,780245,211261,665339,358 93.7% 2.4%Human Resources Administration 633,135 75,144708,279724,802724,802 97.7% 11.9%Jail Building 1,297,229 149,7161,446,9451,452,3781,325,038 99.6% 11.5%Juvenile Justice Center 910,190 2,057912,246922,259954,469 98.9% 0.2%Learning and Performance 172,583 14,734187,317220,168227,061 85.1% 8.5%Parks & Grounds Maintenance 508,186 88,155596,341621,298583,789 96.0% 17.3%Purchasing 361,633 (60,822)300,811310,529308,208 96.9% -16.8%Sheriff's Administration Building 49,379 6,36755,74658,62451,524 95.1% 12.9%

2.5%216,81497.5%8,850,3089,080,2429,038,0338,633,494Administrative Services

AuditorAuditor - Accounting 1,707,249 114,4711,821,7201,779,4871,692,296 102.4% 6.7%Auditor - Consumer Services 323,038 (9,547)313,490320,633352,142 97.8% -3.0%Auditor - Executive 747,557 37,990785,548851,196807,332 92.3% 5.1%Auditor - Finance 164,049 377164,425162,668167,564 101.1% 0.2%Employee ID Card/Bldg Access SysAdmin

2,073 (1,259)8144,0004,000 20.3% -60.7%

4.8%142,03299.0%3,085,9973,117,9843,023,3342,943,965Auditor

Automatic Data Processing CtrGeneral Fund Division 4,141,370 (1,062,914)3,078,4563,298,7313,288,681 93.3% -25.7%

-25.7%(1,062,914)93.3%3,078,4563,298,7313,288,6814,141,370Automatic Data Processing Ctr

Board of County CommissionersBoard of County Commissioners 816,907 (1,327)815,581843,568843,568 96.7% -0.2%

-0.2%(1,327)96.7%815,581843,568843,568816,907Board of County Commissioners

Board of ElectionsBoard of Elections 3,303,750 70,6063,374,3563,374,3773,374,027 100.0% 2.1%

2.1%70,606100.0%3,374,3563,374,3773,374,0273,303,750Board of Elections

Clerk of CommissionClerk of Commission 141,956 82,070224,026236,017228,713 94.9% 57.8%

57.8%82,07094.9%224,026236,017228,713141,956Clerk of Commission

Clerk of CourtsCOC - Bookkeeping 21,176 (2,572)18,604 0.0% -12.1%COC - Civil 226,729 8,328235,057 0.0% 3.7%COC - Criminal 16,307 (3,053)13,255 0.0% -18.7%COC - Domestic Relations 52,769 3,36156,129 0.0% 6.4%County Municipal Court Eastern Division 828,134 15,942844,076852,134854,168 99.1% 1.9%County Municipal Court Western Division 841,457 12,198853,655869,335920,861 98.2% 1.4%Legal/Child Support 1,861,512 62,1311,923,6432,251,3892,197,829 85.4% 3.3%

2.5%96,33599.3%3,944,4193,972,8583,972,8583,848,084Clerk of Courts

Common Pleas Court - GeneralCourt Administrator 1,318,906 103,2261,422,1321,422,6141,359,941 100.0% 7.8%

31


Actuals $Change

%Current

Prior YearActuals



CurrentActuals

CurrentBudget

Actuals %Change

Court Services 2,506,938 71,7802,578,7192,579,2382,585,470 100.0% 2.9%Criminal Justice Services 3,084,412 (47,496)3,036,9163,039,3793,176,821 99.9% -1.5%Judicial 3,301,276 158,9023,460,1783,461,8983,316,750 100.0% 4.8%STOP Program 988,442 69,5511,057,9941,058,7641,048,624 99.9% 7.0%

3.2%355,96399.9%11,555,93711,561,89311,487,60611,199,975Common Pleas Court - General

Community/Economic DevelopmentBoard of Revision 37,110 14,53451,64453,51530,325 96.5% 39.2%C&ED Directors Office 422,957 27,128450,085594,015605,615 75.8% 6.4%Economic Initiatives - Post ED/GE 624,003 (6,940)617,063617,063617,063 100.0% -1.1%Planning Commission 172,769 (14,628)158,140176,126164,626 89.8% -8.5%

1.6%20,09488.6%1,276,9321,440,7191,417,6291,256,839Community/Economic Development

CoronerCoroner General Operating 2,909,172 205,6753,114,8473,126,4783,125,728 99.6% 7.1%

7.1%205,67599.6%3,114,8473,126,4783,125,7282,909,172Coroner

County AdministratorCounty Administrator 205,268 7,472212,740231,286231,286 92.0% 3.6%

3.6%7,47292.0%212,740231,286231,286205,268County Administrator

County Municipal CourtCo Municipal Court Western Operations 180 0.0% 0.0%County Municipal Court General Fund 784,118 4,622788,740802,377802,557 98.3% 0.6%

0.6%4,62298.3%788,740802,557802,557784,118County Municipal Court

Court of AppealsCourt of Appeals 135,288 (180)135,108137,162136,392 98.5% -0.1%

-0.1%(180)98.5%135,108137,162136,392135,288Court of Appeals

Domestic Relations CourtDomestic Relations Child Support 2,870,166 (83,104)2,787,0612,868,9542,873,454 97.1% -2.9%Judicial Operating 384,186 33,112417,298429,505420,005 97.2% 8.6%Parent Education 18,000 18,00018,62623,626 96.6% 0.0%

-1.5%(49,993)97.1%3,222,3593,317,0853,317,0853,272,352Domestic Relations Court

EngineerEngineer - Maps 215,875 (9,455)206,420209,063214,063 98.7% -4.4%Engineer - Office Expenses 121,320 5,088126,408140,817140,817 89.8% 4.2%Maintenance of General Fund Ditches 4,1604,16010,0005,000 41.6% 0.0%

-0.1%(207)93.6%336,988359,880359,880337,195Engineer

Human Services Plan & DevelopCriminal Justice 431,475 47,053478,529500,765500,765 95.6% 10.9%Office of Re-Entry GF 312,476 48,495360,971371,567329,237 97.1% 15.5%

12.8%95,54896.2%839,499872,332830,002743,951Human Services Plan & Develop

Juvenile CourtDetention Center Operations 4,897,346 190,3505,087,6955,087,7025,316,482 100.0% 3.9%Intervention Center 1,570,971 (4,318)1,566,6531,566,6581,540,486 100.0% -0.3%Juvenile Court - Administration 1,766,705 479,5602,246,2652,247,2521,990,932 100.0% 27.1%Juvenile Court Child Support 1,524,219 26,2401,550,4591,550,4631,627,560 100.0% 1.7%Juvenile Court Clerk 1,204,902 161,7281,366,6301,366,6351,220,825 100.0% 13.4%Legal - General Fund 1,037,447 56,0111,093,4581,093,4611,291,580 100.0% 5.4%Nicholas Residential Treatment Center 1,393,108 521,7331,914,8411,915,5461,395,599 100.0% 37.5%Probation - General Fund 3,252,381 (228,822)3,023,5593,023,5653,467,818 100.0% -7.0%

7.2%1,202,482100.0%17,849,56017,851,28217,851,28216,647,078Juvenile Court

Municipal Courts

32


Actuals $Change

%Current

Prior YearActuals



CurrentActuals

CurrentBudget

Actuals %Change

Dayton Municipal Court 420,300 (12,856)407,444420,532403,475 96.9% -3.1%Kettering Municipal Court 281,700 (14,487)267,213277,409272,566 96.3% -5.1%Miamisburg Municipal Court 210,321 5,578215,899219,652228,552 98.3% 2.7%Municipal Courts Prosecution Costs 111,887 111,887111,887111,887 100.0% 0.0%Oakwood Municipal Court 47,843 5,25253,09553,50053,500 99.2% 11.0%Vandalia Municipal Court 212,136 3,177215,313220,709220,709 97.6% 1.5%

-1.0%(13,336)97.5%1,270,8501,303,6891,290,6891,284,186Municipal Courts

Non-Departmental800 MHz Radio Fund Subsidy 307,500 7,690315,190315,190315,190 100.0% 2.5%800 MHz Radio Transfer 2,659,000 (2,659,000)0.0% -100.0%Agricultural Society 94,434 5,566100,000100,00047,800 100.0% 5.9%Animal Control Subsidy 431,000 239,250670,250670,250420,250 100.0% 55.5%Apiary Inspections 1,707 431,7501,7501,750 100.0% 2.5%Arts & Cultural Programs 500,000 500,000500,000500,000 100.0% 0.0%Assessment Fund Advances 502,000502,000502,000 100.0% 0.0%Assigned Counsel - Co Muni CourtEastern

19,320 (520)18,80022,50023,500 83.6% -2.7%

Assigned Counsel - Co Muni CourtWestern

64,200 (11,410)52,79058,50059,500 90.2% -17.8%

Assigned Counsel - Common Pleas Court 1,383,850 (278,411)1,105,4391,280,0001,210,000 86.4% -20.1%Assigned Counsel - Court of Appeals 223,803 34,825258,629280,155304,569 92.3% 15.6%Assigned Counsel - Domestic Relations 7,565 1,3358,90011,0009,000 80.9% 17.6%Assigned Counsel - Juvenile Court 1,454,550 (134,616)1,319,9341,459,0921,075,000 90.5% -9.3%Building Depreciation Capital Transfer 1,159,554 7,825,7048,985,2588,985,258900,000 100.0% 674.9%Bureau of Inspection 132,610 62,540195,150195,237133,000 100.0% 47.2%Child Support Mandated Share 2,429,782 (47,704)2,382,0782,382,0792,354,572 100.0% -2.0%Conservancy District Assessments 463,166 0463,166472,746472,746 98.0% 0.0%Cooperative Extension Service 176,596 4,414181,010181,010181,010 100.0% 2.5%Data Integration/Analysis Subsidy 143,217 3,583146,800146,800146,800 100.0% 2.5%Data Processing Control 2,000,000 (2,000,000)0.0% -100.0%DayMont Courts Building Rental Costs 633,382 15,835649,217649,217649,217 100.0% 2.5%Debt Service Transfer - $25 Million Bond 1,477,658 (8,764)1,468,8941,468,8941,468,894 100.0% -0.6%Debt Service Transfer-Juvenile Facility 909,205 (126,309)782,896782,896782,896 100.0% -13.9%Economic Development GovernmentEquity

2,000,000 2,000,0002,000,0002,000,000 100.0% 0.0%

Emergency Management Authority 107,031 107,031107,031112,000 100.0% 0.0%GGAP Automation Transfer 1,350,0001,350,0001,350,000 100.0% 0.0%General Fund Contingencies 292,0031,250,000 0.0% 0.0%Guardianship Services for Probate 50,000 50,00050,00050,000 100.0% 0.0%Hazardous Materials Response Team 15,438 15,43815,50015,500 99.6% 0.0%Indirect Cost Allocation Revenue 30,500 30,50030,50030,500 100.0% 0.0%Information Technology GF Obligation 103,697 7,245110,942110,94292,250 100.0% 7.0%Insurance 485,336 (25,888)459,448539,100550,000 85.2% -5.3%Investment Income Transfers 398,148 (31,854)366,294366,420700,000 100.0% -8.0%Joint Office of Citizen Complaints 78,246 1,95980,20580,20580,205 100.0% 2.5%Kronos General Fund Obligation 55,836 7,65663,49263,49261,500 100.0% 13.7%MVRPC Annual Dues 18,430 18,43018,43018,430 100.0% 0.0%Miscellaneous Non-Departmental 2,275,620 (2,241,118)34,50334,504179,850 100.0% -98.5%Miscellaneous Non-DepartmentalSponsors

23,550 2,00025,55026,05014,550 98.1% 8.5%

Operating Fund Advances 670,550 (356,949)313,601313,693 100.0% -53.2%Personal Services Cost 152,415 23,824176,238176,240276,000 100.0% 15.6%Poll Worker Pilot Program 76,134 6,95983,09483,094100,000 100.0% 9.1%Public Assistance Mandated Share 2,699,995 467,7893,167,7853,167,7863,110,000 100.0% 17.3%Recorder - Equipment Fund Transfer 261,256 67,694328,950341,500260,000 96.3% 25.9%

33


Actuals $Change

%Current

Prior YearActuals



CurrentActuals

CurrentBudget

Actuals %Change

Regional Crime Lab Building Subsidy 597,102 1,304598,406598,406615,748 100.0% 0.2%Regional Crime Lab Operating Subsidy 552,070 44,250596,320596,320565,870 100.0% 8.0%Regional Dispatch Subsidy 1,630,570 40,7651,671,3351,671,3351,671,335 100.0% 2.5%Registration of Vital Statistics 3,535 353,5703,5715,000 100.0% 1.0%Reibold Building Rental Costs 676,501 36,260712,761712,761712,761 100.0% 5.4%Sales Tax Revenues 793,930793,930800,000 99.2% 0.0%Soil & Water Conservation Subsidy 186,605 4,665191,270191,270191,270 100.0% 2.5%

12.2%3,636,57897.8%33,457,24234,204,72723,718,46329,820,664Non-Departmental

Office of Management & BudgetOffice of Management & Budget 628,109 66,371694,480765,794765,794 90.7% 10.6%

10.6%66,37190.7%694,480765,794765,794628,109Office of Management & Budget

Probate CourtProbate Court 1,549,630 137,4421,687,0711,731,6781,683,293 97.4% 8.9%

8.9%137,44297.4%1,687,0711,731,6781,683,2931,549,630Probate Court

ProsecutorProsecutor - Administration 1,243,241 47,9521,291,1931,352,2461,393,211 95.5% 3.9%Prosecutor - Appellate Division 674,103 3,476677,579653,874653,874 103.6% 0.5%Prosecutor - Care House 100,437 20,315120,75297,95595,485 123.3% 20.2%Prosecutor - Child AbusePrevention(CAP)

5,706 (4,375)1,3311,332 99.9% -76.7%

Prosecutor - Child Protection Unit 802,277 20,820823,096841,080830,080 97.9% 2.6%Prosecutor - Civil Division 700,940 (16,527)684,413797,157713,407 85.9% -2.4%Prosecutor - Consumer Fraud Division 147,954 (1,172)146,782220,209220,209 66.7% -0.8%Prosecutor - Criminal Division 4,249,288 57,3814,306,6694,165,0554,157,121 103.4% 1.4%Prosecutor - Diversion Division 342,717 (15,482)327,234363,427359,822 90.0% -4.5%Prosecutor - Juvenile Division 656,408 6,405662,813635,608627,968 104.3% 1.0%Prosecutor - Victim Witness Division 585,174 25,545610,719614,315605,999 99.4% 4.4%

1.5%144,33799.1%9,652,5829,742,2589,657,1769,508,245Prosecutor

Public DefenderPublic Defender 4,571,561 139,7324,711,2934,751,7094,684,634 99.1% 3.1%

3.1%139,73299.1%4,711,2934,751,7094,684,6344,571,561Public Defender

RecorderRecorder 962,693 (2,260)960,433989,656989,656 97.0% -0.2%

-0.2%(2,260)97.0%960,433989,656989,656962,693Recorder

Records Center & ArchivesImaging Center 483,124 43,334526,458534,276549,552 98.5% 9.0%Records Center 282,530 120,150402,680405,135389,859 99.4% 42.5%

21.4%163,48498.9%929,138939,411939,411765,654Records Center & Archives

SheriffFacility Management 205,967 22,669228,636230,817262,508 99.1% 11.0%Information Technology Services 329,019 2,245331,265331,267370,447 100.0% 0.7%Inmate Work Program 160,218 3,074163,292163,450162,371 99.9% 1.9%Jail Operations 15,312,204 241,53015,553,73415,606,40815,785,414 99.7% 1.6%Radio Repair 231,215 (2,503)228,712230,876262,808 99.1% -1.1%Security - General Fund 3,136,798 31,7663,168,5643,203,2993,342,307 98.9% 1.0%Sheriff - Administration 1,484,460 (287,525)1,196,9351,276,9851,277,758 93.7% -19.4%Support Services-Sheriff 7,280,747 138,2897,419,0367,432,6467,007,896 99.8% 1.9%

0.5%149,54699.3%28,290,17328,475,74828,471,50928,140,627Sheriff

TreasurerTreasurer - General Fund Operations 1,348,365 78,1061,426,4711,487,7731,487,773 95.9% 5.8%

34


Actuals $Change

%Current

Prior YearActuals



CurrentActuals

CurrentBudget

Actuals %Change

5.8%78,10695.9%1,426,4711,487,7731,487,7731,348,365Treasurer

Veteran Services CommissionGrave Markers 14,007 8,37322,38025,00025,000 89.5% 59.8%Memorial Day Committee 24,306 (6,345)17,96125,00025,000 71.8% -26.1%Veterans Services 1,519,377 (145,351)1,374,0252,054,7502,056,250 66.9% -9.6%


141,458,186 147,199,956139,123,309 150,121,644 5,741,769 4.1%98.1%TOTAL

35

2015 YEAR END ANALYSIS AND COMMENTARY Other General Fund Summaries Outside the annual General Fund Operating Budget for elected officials, agencies, commissions and departments, there is one other subfund that accounts for other costs. The usage and description for this fund is stated in the following paragraph.

The General Fund Capital Reserve was created to maintain money for the needs of capital funding for general operations and improvements which are supported by the General Operating Fund of Montgomery County. This reserve fund would include infrastructure maintenance, equipment or other capital initiatives. Actual revenues of $2.4 million equal the current budgeted amount of $2.4 million. Actual expenses of $0.8 million are also equal to the $0.8 million current budgeted amount. All expenses were related to the 800 MHz Radio System. These expenses included $789,658 for upgrades to the Regional Dispatch Center for the 800 MHz Digital Migration project as well as $45,600 to cover a contract increase for Motorola.

36

Other General Funds Revenue Summary

Prior YearActuals

AdoptedBudget

CurrentBudget

CurrentActuals

Actual $Change

Actual %Change

% ofCurrentFund/Subfund Description


General Fund

Non-Departmental

1,000,000 - 2,385,258 1,385,258General Fund Capital Reserve 2,385,258 138.5%100.0%

1,000,000 - 2,385,258 2,385,258 1,385,258 138.5%100.0%Non-DepartmentalTotal

1,000,000 - 2,385,258 2,385,258 1,385,258General Fund 138.5%100.0%Total

TOTAL REVENUE 1,000,000 2,385,258- 2,385,258 1,385,258 138.5%100.0%

37

Other General Funds Expense & Encumbrance Summary

Prior YearActuals

AdoptedBudget

CurrentBudget

CurrentActuals

Actual $Change

Actual %Change

% ofCurrentFund/Subfund Description


General Fund

Non-Departmental

1,841,000 - 835,258 (1,005,742)General Fund Capital Reserve 835,258 (54.6)%100.0%

1,841,000 - 835,258 835,258 (1,005,742) (54.6)%100.0%Non-DepartmentalTotal

1,841,000 - 835,258 835,258 (1,005,742)General Fund (54.6)%100.0%Total

TOTAL EXPENSE/ENCUM. 1,841,000 835,2580 835,258 (1,005,742) (54.6)%100.0%

38


2015 Year EndOther FundsSummary

OTHER FUND TYPE DESCRIPTIONS Below are descriptions of the fund types used to account for the operations of the county. Agency Funds – A fund used to report resources held in a purely custodial capacity where assets equal liabilities. The budgets under this category include Family & Children First Council and Soil & Water Conservation. The 2015 current revenue budget for Agency Funds was $1.2 million with actual receipts of $1.2 million or 99.8% of the current estimate. Expenses incurred against the $1.5 million current budget were $1.4 million or 89.9% of the current budget. Debt Service Funds – A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. The Auditor’s Office is the custodian for Debt Service Funds, and this category includes general obligation bond funds as well as water, sewer, road and ditch special assessment funds. The current revenue estimate for Debt Service Funds was $3.3 million with $2.7 million in collections or 82.0%. Expenses were budgeted at $3.3 million and $3.3 million was expended or 100.0%. Enterprise Funds – A fund established to account for operations that are run similar to private business enterprises, in which the costs of providing the goods or services are recovered primarily through user charges. Enterprise Funds include Parking Facilities, Solid Waste Management, Stillwater Center and Water and Sewer Services. The total current revenue estimate for Enterprise Funds was $121.1 million. The funds realized $120.8 million in actual receipts, which was 99.7% of the current estimate. On the expenditure side, the current budget is $127.4 million and actual expenses recorded was $122.3 million or 95.9% expended.

Internal Service Funds – A fund used to account for the financing of goods or services of one agency of a government to other agencies of the government, or to other governments, on a cost reimbursement basis. The county Internal Service Funds encompass Health Insurance/Administration, Information Technology, Kronos Timekeeping Services, Other Data Processing Services, Mailroom, Printing Services, Risk Management, Service Depot, Stockroom and Telecommunications. The current revenue budget was $61.5 million and actual receipts were $58.9 million or 95.8% of the current estimate. Expenses incurred were $67.7 million of a $69.2 million current appropriation. Expenses were 97.9% of the current budget. Special Revenue Funds – A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or capital projects) that are legally restricted for specific purposes and require separate accounting. Special revenue funds encompass the following county agencies: ADAMHS Board Administrative Services Auditor Automatic Data Processing Center Clerk of Courts Common Pleas Court Community/Economic Development Coroner County Municipal Courts Court of Appeals Domestic Relations Court Engineer Environmental Services Human Services Planning and Development Job and Family Services Juvenile Court Law Library Resources Board Miami Valley Regional Crime Lab Montgomery County Board of DDS Office of Management & Budget Probate Court Prosecutor Recorder Sheriff Soil & Water Conservation Treasurer

39

OTHER FUND TYPE DESCRIPTIONS The current revenue estimate for Special Revenue Funds was $443.7 million with $435.2 million collected or 98.1% of the budgeted estimate. The expenditure side reveals $464.0 million budgeted and actual expenses were $438.5 million. This equates to 94.5% expended of the current budget.

Reported Funds - In this section, we have reported those funds and subfunds that have an annual operating budget greater than $3.0 million.

40

Other Funds Revenue Summary

CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

Agency Funds

Human Services Plan & Develop

752,449 753,499 750,075 (2,374)769,249 (0.3)%97.5%Family and Children First Council

752,449 753,499 769,249 750,075 (2,374) (0.3)%97.5%Human Services Plan & DevelopTotal

Soil & Water Conservation

465,092 404,001 420,456 (44,636)404,001 (9.6)%104.1%Soil & Water Conservation

465,092 404,001 404,001 420,456 (44,636) (9.6)%104.1%Soil & Water ConservationTotal

1,217,540 1,157,500 1,173,250 1,170,530 (47,010)Agency Funds (3.9)%99.8%Total

Debt Service Fund

Auditor

1,183,200 - - (1,183,200)- (100.0)%- %GO REF-10 Children Services Building

820,806 782,896 782,896 (37,910)782,896 (4.6)%100.0%GO REF-13 Juvenile Detention Center Debt

88,400 - - (88,400)- (100.0)%- %GO-05 Juvenile Detention Center Debt

497,598 - - (497,598)- (100.0)%- %GO-08 Regional Dispatch Center Debt

212,414 - - (212,414)- (100.0)%- %GO REF-05 Reibold Building Renovation

- 584,450 5 5584,450 - %- %GO REF-10 Reibold Building Renovation

15,441 225,639 225,639 210,198225,639 1,361.3%100.0%GO REF-13 Reibold Building Renovation

1,075 2,033 1,075 -2,033 - %52.9%SA-07 Waitman Nrth Grp Drain DitchAssmt

4,025 4,076 4,031 74,076 0.2%98.9%SA-07 Wolf Creek North Ditch Assmt

1,844 1,888 1,882 381,888 2.0%99.7%SA-08 Hardin Road Ditch Assmt

2,489 2,344 2,344 (145)2,344 (5.8)%100.0%SA-08 Manning Road Ditch Assmt

1,358 1,351 1,357 (1)1,351 (0.1)%100.4%SA-11 Tom's Run Ditch Assmt

9,252 3,961 (1,045) (10,297)3,961 (111.3)%(26.4)%SA-13 Little Farms Grp Drain Ditch Assmt

10,200 1,889 2,550 (7,650)1,889 (75.0)%135.0%SA-13 Lutheran Rd Grp Drain Ditch Assmt

1,382,783 - - (1,382,783)- (100.0)%- %GO REF-05 Various Purp. Facility Bonds

94,875 1,468,894 1,468,894 1,374,0191,468,894 1,448.2%100.0%GO REF-13 Various Purp. Facility Bonds

2 - - (2)- (100.0)%- %Inactive Debt Service Accounts

2,212 2,208 2,207 (5)2,208 (0.2)%99.9%SA-01 Alex Bell Water Main Assessment

8,699 4,350 4,449 (4,249)4,350 (48.9)%102.3%SA-01 Groby's Sanitary Sewer Assessment

20,504 20,500 20,494 (10)20,500 - %100.0%SA-01 Mad River Sanitary Sewer Assess

2,061 1,389 1,388 (673)1,389 (32.7)%99.9%SA-01 Tucson Sanitary Sewer Assessment

84,059 86,325 85,177 1,11886,325 1.3%98.7%SA-02 Blackbird Lane Trunk Sewer Assess

23,760 23,612 23,758 (2)23,612 - %100.6%SA-05 Centerville Forest Sewer Assessmnt

3,159 3,155 3,149 (10)3,155 (0.3)%99.8%SA-05 Homestretch Rd Wtr MainAssessment

11,115 12,162 12,765 1,65012,162 14.8%105.0%SA-06 Wald Waldrum Brantly Wtr MnAssmnt

2,151 2,093 2,151 -2,093 - %102.8%SA-11 Airway Road Sanitary Sewer Assmt

2,443 2,376 2,443 -2,376 - %102.8%SA-11 Airway Road Water Main Assmt

6,062 5,994 6,062 -5,994 - %101.1%SA-11 Bigger Lane Sanitary Sewer Assmt

6,095 6,027 6,095 -6,027 - %101.1%SA-11 Bigger Lane Water Main Assmt

5,231 5,157 5,231 -5,157 - %101.4%SA-12 Centerwood Lane Water MainAssmt

20,801 18,914 19,203 (1,598)18,914 (7.7)%101.5%SA-13 Jack's Lane Pump Station Swr Assmt

5,252 - - (5,252)- (100.0)%- %SA-94 Wilmington Pike Sewer Assessment

2,177 3,336 2,263 863,336 4.0%67.8%SA-96 Wolf Creek Water Main Assessment

41


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

14,162 13,673 13,253 (909)13,673 (6.4)%96.9%SA-99 Post Town Water Main Assessment

4,545,705 3,290,692 3,290,692 2,699,717 (1,845,988) (40.6)%82.0%AuditorTotal

4,545,705 3,290,692 3,290,692 2,699,717 (1,845,988)Debt Service Fund (40.6)%82.0%Total

Enterprise Fund

Administrative Services

1,237,642 1,298,159 1,255,361 17,7191,298,159 1.4%96.7%Parking Facilities

1,237,642 1,298,159 1,298,159 1,255,361 17,719 1.4%96.7%Administrative ServicesTotal

Auditor

257,092 - - (257,092)- (100.0)%- %GO REF-05 Parking Facility Bonds

289,750 294,850 294,850 5,100294,850 1.8%100.0%GO REF-10 Parking Facility Bonds

18,788 273,100 273,105 254,317273,100 1,353.6%100.0%GO REF-13 Parking Facility Bonds

381,200 376,000 376,000 (5,200)376,000 (1.4)%100.0%REV-10 Solid Waste Revenue Bonds

667,675 667,975 667,975 300667,975 - %100.0%GO REF-2010 Stillwater Center Bonds

462,483 - - (462,483)- (100.0)%- %GO REF-05 Big Three Trunk Sewer Bonds

93,600 - - (93,600)- (100.0)%- %GO REF-05 Clyo/Spring Valley Swr Proj

586,565 - - (586,565)- (100.0)%- %GO REF-05 Sewer Improvement Bonds

941,527 - - (941,527)- (100.0)%- %GO REF-05 Wtr Pollution Cont. MP Bonds

171,150 168,150 168,150 (3,000)168,150 (1.8)%100.0%GO REF-10 SR49 I-70 Sewer Improvement

33,818 493,609 493,614 459,796493,609 1,359.6%100.0%GO REF-13 Big Three Trunk Sewer Bonds

42,643 623,089 623,094 580,452623,089 1,361.2%100.0%GO REF-13 Sewer Improvement Bonds

68,843 1,004,900 1,004,905 936,0621,004,900 1,359.7%100.0%GO REF-13 Wtr Pollution Cont. MP Bonds

76,496 75,648 75,648 (848)75,648 (1.1)%100.0%REV-08 Caylor Rd Sewer Bonds

5 - - (5)- (100.0)%- %GO 1992 Cnty Particip-Byers Road Wtr Mn

57,163 - - (57,163)- (100.0)%- %GO REF-2005 North High Water MainBonds

125,025 117,825 117,826 (7,200)117,825 (5.8)%100.0%GO REF-2010 SR49 I-70 WaterImprovement

4,160 60,719 60,994 56,83460,719 1,366.2%100.5%GO REF-2013 North High Water MainBonds

4,277,984 4,155,865 4,155,865 4,156,162 (121,822) (2.8)%100.0%AuditorTotal

Environmental Services

22,732,352 21,317,000 22,351,833 (380,519)21,317,000 (1.7)%104.9%Solid Waste Management

5 - - (5)- (100.0)%- %Chautauqua Sewer Improvement Area

40,720,523 42,655,392 42,674,574 1,954,05042,655,392 4.8%100.0%Greater Moraine/Beavercreek Sewer

33,634,965 35,736,284 35,011,249 1,376,28435,736,284 4.1%98.0%Greater Moraine/Beavercreek Water

97,087,846 99,708,676 99,708,676 100,037,656 2,949,810 3.0%100.3%Environmental ServicesTotal

Stillwater Center

997,042 160,599 62,242 (934,800)150,173 (93.8)%41.4%Adult Interim Care Home

15,725,011 15,740,755 15,245,827 (479,183)15,758,385 (3.0)%96.7%Stillwater Center

16,722,053 15,901,354 15,908,558 15,308,069 (1,413,984) (8.5)%96.2%Stillwater CenterTotal

119,325,524 121,064,054 121,071,258 120,757,248 1,431,724Enterprise Fund 1.2%99.7%Total

Internal Service Fund


439,125 - 19,300 (419,825)19,300 (95.6)%100.0%Health Insurance Administration

1 - - (1)- (100.0)%- %Aetna - Self Insurance

42


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

43,710,107 44,685,400 42,810,063 (900,045)44,685,400 (2.1)%95.8%Anthem Benefits - Self Insurance

1,051,643 1,234,530 1,345,412 293,7691,313,709 27.9%102.4%Information Technology Fund

353,444 366,712 366,712 13,268366,712 3.8%100.0%Kronos Timekeeping Services

2,042,815 1,713,004 2,076,987 34,1732,082,204 1.7%99.7%Mailroom

1,324,950 1,263,000 1,381,820 56,8701,402,473 4.3%98.5%Printing Services

1,511,824 2,101,726 1,538,703 26,8802,101,726 1.8%73.2%Property/Casualty Administration

1,731,206 1,680,500 1,258,481 (472,725)1,323,953 (27.3)%95.1%Service Depot

3,185,579 3,105,193 3,111,598 (73,981)3,105,193 (2.3)%100.2%Stockroom

3,288,020 3,400,100 3,416,329 128,3103,400,100 3.9%100.5%Self Insured Workers' Compensation Fund

58,638,712 59,550,165 59,800,770 57,325,406 (1,313,307) (2.2)%95.9%Administrative ServicesTotal

Auditor

1,599,435 1,620,000 1,519,805 (79,630)1,620,000 (5.0)%93.8%Telecommunications

1,599,435 1,620,000 1,620,000 1,519,805 (79,630) (5.0)%93.8%AuditorTotal

Automatic Data Processing Ctr

59,474 50,002 65,438 5,96450,002 10.0%130.9%Other Data Processing Services

59,474 50,002 50,002 65,438 5,964 10.0%130.9%Automatic Data Processing CtrTotal

60,297,621 61,220,167 61,470,772 58,910,648 (1,386,973)Internal Service Fund (2.3)%95.8%Total

Special Revenue Fund

ADAMHS Board

26,696,779 26,929,797 26,614,158 (82,622)26,948,025 (0.3)%98.8%ADAMHS Board-CY

26,696,779 26,929,797 26,948,025 26,614,158 (82,622) (0.3)%98.8%ADAMHS BoardTotal


81,955 64,400 56,459 (25,496)64,400 (31.1)%87.7%Animal Control Contracts

134,560 53,200 149,952 15,39253,200 11.4%281.9%Caring Program-Animal Shelter

3,000 3,000 3,300 3003,000 10.0%110.0%Cultural Facilities

2,194,442 2,240,247 2,460,854 266,4122,240,247 12.1%109.8%Dog and Kennel

460,614 443,982 383,811 (76,803)443,982 (16.7)%86.4%Emergency Management Operating

165 - - (165)165 (100.0)%- %Emergency Operations Center

154,548 148,500 162,067 7,519165,000 4.9%98.2%Internet Auction Administration

538,446 539,532 550,500 12,054539,532 2.2%102.0%Children Services Board Contract

334,907 340,748 341,742 6,834340,748 2.0%100.3%Coroner/Crime Lab Building

1,166,405 1,214,476 1,167,075 6691,214,476 0.1%96.1%DayMont Courts Building

84,115 95,402 45,299 (38,816)95,402 (46.1)%47.5%Dora Tate Building

1,989,837 2,030,361 1,957,973 (31,864)2,030,361 (1.6)%96.4%Reibold Building

7,142,994 7,173,848 7,190,513 7,279,031 136,037 1.9%101.2%Administrative ServicesTotal

Auditor

142,849 150,359 145,874 3,025156,359 2.1%93.3%Auditor License Bureau-Deputy Registrar

5,130,740 4,304,142 3,770,569 (1,360,170)4,304,142 (26.5)%87.6%Real Estate Assessment

5,273,589 4,454,501 4,460,501 3,916,444 (1,357,145) (25.7)%87.8%AuditorTotal

Clerk of Courts

3,248,119 3,139,300 3,405,608 157,4893,139,300 4.8%108.5%Certificate of Title Administration

26,318 20,000 39,946 13,62820,000 51.8%199.7%Clerk of Courts MIS

468,729 432,300 510,528 41,799432,300 8.9%118.1%Common Pleas- Automation Fees

55,119 36,300 59,507 4,38836,300 8.0%163.9%Common Pleas-Legal Research Fees

43


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

145,330 148,350 137,664 (7,667)198,270 (5.3)%69.4%County Municipal Court Automation-Clerk

26,591 25,000 40,671 14,08025,000 53.0%162.7%Domestic Relations-Automation Fees

5,268 6,680 7,477 2,2096,680 41.9%111.9%Domestic Relations-Legal Research Fees

52,213 68,000 50,034 (2,179)68,000 (4.2)%73.6%Victims of Domestic Violence

4,027,686 3,875,930 3,925,850 4,251,435 223,749 5.6%108.3%Clerk of CourtsTotal

Common Pleas Court - General

317,512 423,000 379,581 62,069423,000 19.5%89.7%Alternative Dispute Resolution

458,529 625,400 487,298 28,770625,400 6.3%77.9%Common Pleas - Special Project Fees

69,666 96,100 103,113 33,447132,800 48.0%77.6%Common Pleas Court Probation Services

- - 802 802- - %- %Indignt Drivrs Interlock/Alcohol Monitor

- - 19,900 19,900122,073 - %16.3%Specialized Dockets Payroll Subsidy Proj

845,707 1,144,500 1,303,273 990,694 144,988 17.1%76.0%Common Pleas Court - GeneralTotal

Community/Economic Development

1,258,146 1,267,249 1,340,259 82,1131,267,249 6.5%105.8%Building Regulations

40,500 45,000 47,950 7,45045,000 18.4%106.6%BusinessFirst!

787,621 755,400 839,607 51,986755,400 6.6%111.1%Cultural Facilities

- - 617,063 617,063617,063 - %100.0%Economic Development Initiatives

4,220 5,100 8,238 4,0185,100 95.2%161.5%Plat and Site Review

2,090,487 2,072,749 2,689,812 2,853,117 762,630 36.5%106.1%Community/EconomicDevelopment

Total

Coroner

1,230,902 1,220,000 1,506,713 275,8101,220,000 22.4%123.5%Coroner's Special Lab Fee Account

1,230,902 1,220,000 1,220,000 1,506,713 275,810 22.4%123.5%CoronerTotal

County Municipal Court

39,966 40,500 38,185 (1,781)40,500 (4.5)%94.3%Co Muni Court Automation/Legal Research

23,388 15,560 22,694 (695)15,560 (3.0)%145.8%Co Municipal Court Indigent Drug Alcohol

78,094 92,980 57,371 (20,723)92,980 (26.5)%61.7%Co Municipal Court Probation Services

187,812 200,000 174,977 (12,835)232,648 (6.8)%75.2%Co Municipal Court Special Projects Fund

14,854 9,770 22,057 7,2039,770 48.5%225.8%Indignt Drivrs Interlock/Alcohol Monitor

344,114 358,810 391,458 315,283 (28,831) (8.4)%80.5%County Municipal CourtTotal

Court of Appeals

9,318 9,364 8,958 (360)9,364 (3.9)%95.7%Court of Appeals - Special Projects

9,318 9,364 9,364 8,958 (360) (3.9)%95.7%Court of AppealsTotal

Domestic Relations Court

65,302 78,839 116,434 51,13278,839 78.3%147.7%Domestic Relations-Special Project Fees

65,302 78,839 78,839 116,434 51,132 78.3%147.7%Domestic Relations CourtTotal

Engineer

15,298,307 13,345,500 13,348,141 (1,950,166)13,354,523 (12.7)%100.0%Road Auto and Gas

3,086 1,492 - (3,086)1,492 (100.0)%- %Ditch Maintenance-Chimney Springs

- - - -- - %- %Ditch Maintenance-Huber Plat

6,625 6,189 6,500 (125)6,189 (1.9)%105.0%Ditch Maintenance-Routsong

4,500 1,090 - (4,500)1,090 (100.0)%- %Ditch Maintenance-Villages of Miami

5,895 5,007 5,895 (1)5,007 - %117.7%SW Maint-The Exchange at Spring Valley

15,318,413 13,359,278 13,368,301 13,360,536 (1,957,877) (12.8)%99.9%EngineerTotal


44


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

2,477,096 2,380,000 2,488,489 11,3932,380,000 0.5%104.6%HB 592 District Planning Fee

2,477,096 2,380,000 2,380,000 2,488,489 11,393 0.5%104.6%Environmental ServicesTotal


- - 219,124 219,124219,124 - %100.0%ADAMHS Board/Country View Transfer

3,375 - - (3,375)- (100.0)%- %Community Access Network

100,000 100,000 100,000 -100,000 - %100.0%Community Education

- - 1,723,403 1,723,4031,723,403 - %100.0%FCFC Community Initiatives

66,389,084 73,952,533 72,662,238 6,273,15373,952,533 9.4%98.3%Human Services Levy A (7.21 Mill)

56,875,313 54,315,929 55,214,269 (1,661,045)54,329,024 (2.9)%101.6%Human Services Levy B (6.03 Mill)

5,000,000 918,185 918,185 (4,081,815)918,185 (81.6)%100.0%Indigent Care

530,558 525,000 527,633 (2,925)525,000 (0.6)%100.5%Levy Administration

- - 5,461,812 5,461,8125,461,812 - %100.0%Supported Services

2,328,076 193,000 112,060 (2,216,016)193,000 (95.2)%58.1%Job Center

15,300 - - (15,300)15,300 (100.0)%- %Children Trust Fund Allocation

287,550 299,259 291,133 3,583299,259 1.2%97.3%Criminal Justice Information Sys (CJIS)

2,360,001 1,980,846 2,516,941 156,9402,516,941 6.7%100.0%Homeless Solutions Administration

35,000 - - (35,000)- (100.0)%- %Housing Bond Fees

- - 160,863 160,863- - %- %MCO Futures

3,000 - - (3,000)- (100.0)%- %Office of Re-Entry

16,800 - 16,230 (570)16,800 (3.4)%96.6%Victims of Domestic Violence

133,944,057 132,284,752 140,270,381 139,923,891 5,979,834 4.5%99.8%Human Services Plan & DevelopTotal

Job and Family Services

13,956,938 15,783,845 15,183,613 1,226,67615,783,845 8.8%96.2%Child Support Enforcement Agency

49,075,529 50,637,184 49,945,720 870,19150,369,091 1.8%99.2%Children Services

65,056,892 70,092,612 67,063,841 2,006,95072,790,612 3.1%92.1%Job & Family Services

- 2,141,200 2,131,227 2,131,2272,692,724 - %79.1%Job Center

9,930,137 9,930,137 9,931,137 1,0009,930,137 - %100.0%JFS-Frail & Elderly Services

138,019,495 148,584,978 151,566,409 144,255,539 6,236,044 4.5%95.2%Job and Family ServicesTotal

Juvenile Court

17,843 12,000 14,514 (3,329)12,000 (18.7)%121.0%Juvenile Court - Automation Fees

5,349 10,000 4,357 (992)10,000 (18.5)%43.6%Juvenile Court - Legal Research Fees

30,000 - 21,590 (8,410)21,585 (28.0)%100.0%Juvenile Court - Mediation Fees

25,520 10,000 17,845 (7,675)10,000 (30.1)%178.5%Juvenile Court - Special Project Fee

8,407 - 7,688 (719)- (8.6)%- %Juvenile Court Indigent Drug-Alcohol

270,992 1,000,000 2,081,774 1,810,7821,125,000 668.2%185.0%Juvenile Court Probation IV-E

884,419 1,390,289 1,482,165 597,7461,424,289 67.6%104.1%Juvenile Detention Education Program

689,342 687,392 687,392 (1,950)687,392 (0.3)%100.0%Juvenile Human Services Levy Contracts

1,931,871 3,109,681 3,290,266 4,317,324 2,385,453 123.5%131.2%Juvenile CourtTotal

Law Library Resources

835,644 780,000 804,208 (31,436)820,000 (3.8)%98.1%County Law Library Resources Fund

835,644 780,000 820,000 804,208 (31,436) (3.8)%98.1%Law Library ResourcesTotal

Miami Val Regional Crime Lab

325,199 379,622 306,852 (18,347)379,622 (5.6)%80.8%Crime Lab-AFIS Fees

2,447,775 2,498,120 2,376,528 (71,247)2,498,120 (2.9)%95.1%Forensic Crime Laboratory

2,772,974 2,877,742 2,877,742 2,683,381 (89,593) (3.2)%93.2%Miami Val Regional Crime LabTotal

45


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

Montgomery County Board of DDS

419,645 268,197 619,281 199,636268,197 47.6%230.9%MC Bd of DDS Family Home Services

9,353,540 9,258,283 10,143,300 789,7609,258,283 8.4%109.6%MC Bd of DDS Residential Services

41,430,291 42,995,679 39,929,140 (1,501,151)42,995,679 (3.6)%92.9%MC Board of Development Disabilities

51,203,477 52,522,159 52,522,159 50,691,722 (511,755) (1.0)%96.5%Montgomery County Board ofDDS

Total


130,781 30,000 12,675 (118,106)30,000 (90.3)%42.3%Hospital Bond Fees

2,730,866 2,441,681 2,929,835 198,9702,936,999 7.3%99.8%Hotel/Motel Tax Administration

2,861,647 2,471,681 2,966,999 2,942,510 80,864 2.8%99.2%Office of Management & BudgetTotal

Probate Court

64,201 66,500 70,554 6,35266,500 9.9%106.1%Indigent Guardianship

27,505 24,000 24,225 (3,280)24,000 (11.9)%100.9%Probate Court Dispute Resolution

60,865 66,950 65,450 4,58566,950 7.5%97.8%Probate Court Special Projects

163,840 167,000 163,717 (123)167,000 (0.1)%98.0%Probate Court-Automation Fees

48,843 51,000 48,987 14451,000 0.3%96.1%Probate Court-Legal Research Fees

53,397 53,000 56,627 3,23053,000 6.0%106.8%Victims of Domestic Violence

418,651 428,450 428,450 429,559 10,908 2.6%100.3%Probate CourtTotal

Prosecutor

1,800 - 980 (820)- (45.6)%- %County Prosecutor Victim-Witness Account

1,049,637 800,000 1,101,251 51,614800,000 4.9%137.7%DETAC-Prosecutor

21,565 28,000 22,400 83528,000 3.9%80.0%Prosecutor's Pretrial Diversion Program

35 2,500 3,580 3,5452,500 10,128.6%143.2%Prosecutor's Seminar Account

1,073,037 830,500 830,500 1,128,211 55,174 5.1%135.8%ProsecutorTotal

Recorder

261,256 260,000 328,950 67,694260,000 25.9%126.5%County Recorder Equipment Needs

261,256 260,000 260,000 328,950 67,694 25.9%126.5%RecorderTotal

Sheriff

925,799 1,020,022 1,059,454 133,6551,020,022 14.4%103.9%800 MHz Operating

8,242 6,000 9,132 8906,000 10.8%152.2%Co Municipal Court Indigent Drug Alcohol

7,858 8,500 13,849 5,9918,500 76.2%162.9%DUI Housing

3,127 3,500 3,772 6453,500 20.6%107.8%Enforcement and Education

443,350 372,500 453,390 10,040372,500 2.3%121.7%Jail Commissary

17 - - (17)- (100.0)%- %Mandatory Drug Fines

- - 18,960 18,96018,960 - %100.0%OPOTA Professional Training Program

716 - - (716)- (100.0)%- %Sheriff CANE Seizures

303,031 400,000 289,877 (13,154)400,000 (4.3)%72.5%Sheriff Seized Assets

335,759 350,000 409,706 73,947350,000 22.0%117.1%Sheriff's Concealed Handgun License Fund

8,425,782 8,412,965 8,266,200 (159,582)8,412,965 (1.9)%98.3%Regional Dispatch

1,294,483 486,600 786,600 (507,883)486,600 (39.2)%161.7%Regional Dispatch Capital Set-A-Side

205,703 233,139 237,916 32,213233,139 15.7%102.0%Sheriff CSB Security Contract

- - 11,000 11,00011,000 - %100.0%Sheriff Centerville-Wash Park Overtime

98,472 117,889 111,687 13,215103,889 13.4%107.5%Sheriff Child Support Security

4,203,744 4,415,457 3,894,614 (309,130)4,217,367 (7.4)%92.3%Sheriff Harrison Township Contract

722,988 754,697 613,686 (109,302)628,135 (15.1)%97.7%Sheriff Jefferson Township Contract

88,087 117,494 107,793 19,706102,494 22.4%105.2%Sheriff Job Center Security Contract

46


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

179,640 210,010 180,329 689182,247 0.4%98.9%Sheriff Northland Village Contract

87,668 51,827 83,400 (4,268)109,697 (4.9)%76.0%Sheriff ODOT Litter Contract Fund

102,606 117,494 103,963 1,357117,494 1.3%88.5%Sheriff Public Health Security Contract

158,242 218,503 186,466 28,224191,703 17.8%97.3%Sheriff Recycle Ohio Contract

71,678 74,036 73,470 1,79374,036 2.5%99.2%Sheriff South Information Technology

3,641,431 4,075,739 3,640,701 (730)3,735,384 - %97.5%Sheriff Washington Township Contract

96,719 165,313 161,633 64,914161,313 67.1%100.2%Sheriff's Overtime Reimbursement

21,405,141 21,611,685 20,946,945 20,717,597 (687,544) (3.2)%98.9%SheriffTotal


736 3,070 800 655,939 8.8%13.5%Ditch Maint - Butternut Volunteer Group

2,564 590 2,279 (285)590 (11.1)%386.2%Ditch Maint - Hardin West

- 90 90 9090 - %100.0%Ditch Maint - Keeneland Drive Group

388 590 992 605590 156.1%168.2%Ditch Maint - Manning Road Group

78 480 307 229480 293.2%63.9%Ditch Maint - Waitman North Group

125 200 125 -200 (0.3)%62.5%Ditch Maint - Wolf Creek North Tile

1,627 3,015 11,912 10,2853,015 632.0%395.1%Ditch Maint-Little Farms Group

53 480 1,896 1,843480 3,466.2%395.0%Ditch Maint-Lutheran Road

2,945 956 2,657 (288)956 (9.8)%277.9%Ditch Maint-Tom's Run West Group Drain

2,878 2,000 1,876 (1,001)2,000 (34.8)%93.8%Ditch Maint-Wylie Joint County Ditch

851 5,329 851 -5,329 - %16.0%Ditch Maintenance - Wolf Creek North

140 90 198 5890 41.4%220.0%Ditch Maintenance-Arlington Drain Group

24 5,180 3,006 2,9825,180 12,680.6%58.0%Ditch Maintenance-Chimney Springs

5,606 16,900 2,836 (2,770)16,900 (49.4)%16.8%Ditch Maintenance-Horning

4,270 21,726 4,655 38521,726 9.0%21.4%Ditch Maintenance-Kingery

540 1,410 540 -1,410 - %38.3%Ditch Maintenance-Kingery NorthWaterway

7,461 4,222 7,791 3304,222 4.4%184.5%Ditch Maintenance-Marshall/Sweet Potato

12,919 26,190 18,166 5,24726,190 40.6%69.4%Ditch Maintenance-Mohler Joint County

1,512 1,894 1,974 4626,267 30.6%31.5%Ditch Maintenance-Pleasant Plain Group

1,695 1,880 1,770 754,625 4.4%38.3%Ditch Maintenance-Shafer/Carr Ditch

3,658 5,109 4,953 1,29415,819 35.4%31.3%Ditch Maintenance-Swamp Creek

6,090 19,117 4,155 (1,935)19,117 (31.8)%21.7%Ditch Maintenance-Tom's Run

- 6,080 4,484 4,4846,080 - %73.8%Ditch Maintenance-Villages of Miami

1,741 8,511 4,526 2,7858,511 160.0%53.2%Ditch Maintenance-Wolfe Creek

5,379 11,312 2,068 (3,311)11,312 (61.6)%18.3%Ditch Maintenance-Wysong

63,280 146,421 167,118 84,907 21,627 34.2%50.8%Soil & Water ConservationTotal

Treasurer

2,700,233 2,400,000 2,873,658 173,4252,560,000 6.4%112.3%DETAC-Treasurer

114,255 110,000 104,931 (9,324)110,000 (8.2)%95.4%Treasurer's Prepayment Interest

243,024 160,000 223,167 (19,857)160,000 (8.2)%139.5%Treasurer-Tax Certificate Administration

3,057,512 2,670,000 2,830,000 3,201,756 144,244 4.7%113.1%TreasurerTotal

423,370,431 431,635,665 443,742,905 435,210,848 11,840,417Special Revenue Fund 2.8%98.1%Total

TOTAL REVENUE 608,756,821 618,748,992618,368,078 630,748,877 9,992,171 1.6%98.1%

47

Other Funds Expense & Encumbrance Summary

CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

Agency Funds


717,697 852,128 937,639 219,943985,378 30.6%95.2%Family and Children First Council

717,697 852,128 985,378 937,639 219,943 30.6%95.2%Total Human Services Plan & Develop


392,343 524,285 431,959 39,617538,017 10.1%80.3%Soil & Water Conservation

392,343 524,285 538,017 431,959 39,617 10.1%80.3%Total Soil & Water Conservation

1,110,039 1,376,413 1,523,395 1,369,598 259,559Agency Funds 23.4%89.9%Total

Debt Service Fund

Auditor

1,183,200 - - (1,183,200)- (100.0)%- %GO REF-10 Children Services Building

824,384 782,896 782,894 (41,489)782,896 (5.0)%100.0%GO REF-13 Juvenile Detention CenterDebt

88,400 - - (88,400)- (100.0)%- %GO-05 Juvenile Detention Center Debt

497,598 - - (497,598)- (100.0)%- %GO-08 Regional Dispatch Center Debt

212,410 - 5 (212,405)5 (100.0)%100.0%GO REF-05 Reibold Building Renovation

584,350 584,450 584,450 100584,450 - %100.0%GO REF-10 Reibold Building Renovation

15,522 225,639 225,638 210,115225,639 1,353.7%100.0%GO REF-13 Reibold Building Renovation

346 - 622 275622 79.6%99.9%Inactive Debt Service Accounts

2,033 2,033 2,033 (1)2,033 - %100.0%SA-07 Waitman Nrth Grp Drain DitchAssmt

4,067 4,076 4,076 94,076 0.2%100.0%SA-07 Wolf Creek North Ditch Assmt

1,839 1,888 1,887 481,887 2.6%100.0%SA-08 Hardin Road Ditch Assmt

2,413 2,344 2,344 (70)2,344 (2.9)%100.0%SA-08 Manning Road Ditch Assmt

1,351 1,351 1,350 (1)1,351 (0.1)%99.9%SA-11 Tom's Run Ditch Assmt

4,247 3,961 3,960 (287)3,960 (6.8)%100.0%SA-13 Little Farms Grp Drain DitchAssmt

2,081 1,889 1,889 (192)1,889 (9.2)%100.0%SA-13 Lutheran Rd Grp Drain DitchAssmt

1,382,784 - - (1,382,784)- (100.0)%- %GO REF-05 Various Purp. Facility Bonds

100,027 1,468,894 1,468,893 1,368,8671,468,894 1,368.5%100.0%GO REF-13 Various Purp. Facility Bonds

12,687 - - (12,687)- (100.0)%- %Inactive Debt Service Accounts

2,207 2,208 2,207 -2,208 - %99.9%SA-01 Alex Bell Water Main Assessment

4,349 4,350 4,349 -4,350 - %100.0%SA-01 Groby's Sanitary SewerAssessment

20,499 20,500 20,499 -20,499 - %100.0%SA-01 Mad River Sanitary Sewer Assess

1,388 1,389 1,388 -1,389 - %99.9%SA-01 Tucson Sanitary Sewer Assessment

88,725 86,325 86,325 (2,400)86,325 (2.7)%100.0%SA-02 Blackbird Lane Trunk SewerAssess

23,611 23,612 23,611 -23,612 - %100.0%SA-05 Centerville Forest SewerAssessmnt

3,154 3,155 3,154 -3,154 - %100.0%SA-05 Homestretch Rd Wtr MainAssessment

12,163 12,162 12,162 (1)12,162 - %100.0%SA-06 Wald Waldrum Brantly Wtr MnAssmnt

2,093 2,093 2,092 (1)2,093 - %100.0%SA-11 Airway Road Sanitary SewerAssmt

2,391 2,376 2,376 (15)2,376 (0.6)%100.0%SA-11 Airway Road Water Main Assmt

5,992 5,994 5,993 25,994 - %100.0%SA-11 Bigger Lane Sanitary Sewer Assmt

48


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

6,026 6,027 6,026 16,027 - %100.0%SA-11 Bigger Lane Water Main Assmt

5,156 5,157 5,156 -5,157 - %100.0%SA-12 Centerwood Lane Water MainAssmt

20,796 18,914 18,914 (1,882)18,914 (9.1)%100.0%SA-13 Jack's Lane Pump Station SwrAssmt

6,372 - - (6,372)- (100.0)%- %SA-94 Wilmington Pike SewerAssessment

3,504 3,336 3,336 (168)3,336 (4.8)%100.0%SA-96 Wolf Creek Water MainAssessment

14,223 13,673 13,673 (550)13,673 (3.9)%100.0%SA-99 Post Town Water MainAssessment

5,142,388 3,290,692 3,291,316 3,291,301 (1,851,087) (36.0)%100.0%Total Auditor

5,142,388 3,290,692 3,291,316 3,291,301 (1,851,087)Debt Service Fund (36.0)%100.0%Total

Enterprise Fund


1,322,357 1,646,713 1,421,623 99,2661,646,713 7.5%86.3%Parking Facilities

1,322,357 1,646,713 1,646,713 1,421,623 99,266 7.5%86.3%Total Administrative Services

Auditor

257,088 - 5 (257,083)5 (100.0)%100.0%GO REF-05 Parking Facility Bonds

289,750 294,850 294,850 5,100294,850 1.8%100.0%GO REF-10 Parking Facility Bonds

18,787 273,100 273,098 254,311273,100 1,353.7%100.0%GO REF-13 Parking Facility Bonds

382,108 376,000 376,000 (6,108)376,000 (1.6)%100.0%REV-10 Solid Waste Revenue Bonds

667,675 667,975 667,975 300667,975 - %100.0%GO REF-2010 Stillwater Center Bonds

462,478 - 5 (462,473)5 (100.0)%100.0%GO REF-05 Big Three Trunk SewerBonds

93,600 - - (93,600)- (100.0)%- %GO REF-05 Clyo/Spring Valley Swr Proj

586,560 - 5 (586,555)5 (100.0)%100.0%GO REF-05 Sewer Improvement Bonds

941,522 - 5 (941,517)5 (100.0)%100.0%GO REF-05 Wtr Pollution Cont. MPBonds

171,150 168,150 168,150 (3,000)168,150 (1.8)%100.0%GO REF-10 SR49 I-70 SewerImprovement

33,993 493,609 493,608 459,616493,609 1,352.1%100.0%GO REF-13 Big Three Trunk SewerBonds

42,864 623,089 623,089 580,225623,089 1,353.7%100.0%GO REF-13 Sewer Improvement Bonds

69,203 1,004,900 1,004,899 935,6961,004,900 1,352.1%100.0%GO REF-13 Wtr Pollution Cont. MPBonds

76,496 75,648 75,648 (848)75,648 (1.1)%100.0%REV-08 Caylor Rd Sewer Bonds

62,103 - - (62,103)- (100.0)%- %GO 1992 Cnty Particip-Byers Road WtrMn

57,158 - 5 (57,153)5 (100.0)%100.0%GO REF-2005 North High Water MainBonds

125,025 117,825 117,825 (7,200)117,825 (5.8)%100.0%GO REF-2010 SR49 I-70 WaterImprovement

4,177 60,719 60,718 56,54160,719 1,353.6%100.0%GO REF-2013 North High Water MainBonds

4,341,737 4,155,865 4,155,890 4,155,886 (185,851) (4.3)%100.0%Total Auditor


23,773,646 18,197,126 23,844,370 70,72424,210,995 0.3%98.5%Solid Waste Management

13,670 - - (13,670)- (100.0)%- %Chautauqua Sewer Improvement Area

49


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

43,579,602 43,694,634 43,017,799 (561,803)45,294,834 (1.3)%95.0%Greater Moraine/Beavercreek Sewer

35,320,710 35,560,673 34,403,113 (917,597)35,636,263 (2.6)%96.5%Greater Moraine/Beavercreek Water

102,687,628 97,452,433 105,142,092 101,265,283 (1,422,345) (1.4)%96.3%Total Environmental Services

Stillwater Center

963,545 160,599 161,221 (802,324)161,226 (83.3)%100.0%Adult Interim Care Home

15,566,393 16,075,568 15,244,552 (321,841)16,324,102 (2.1)%93.4%Stillwater Center

16,612 - 8,224 (8,388)- (50.5)%- %Stillwater Children's Trust Fund

16,546,550 16,236,167 16,485,328 15,413,997 (1,132,553) (6.8)%93.5%Total Stillwater Center

124,898,272 119,491,178 127,430,023 122,256,788 (2,641,484)Enterprise Fund (2.1)%95.9%Total

Internal Service Fund


560,111 - 71,477 (488,634)71,478 (87.2)%100.0%Health Insurance Administration

- - - -1 (100.0)%- %Aetna - Self Insurance

46,794,895 45,952,244 49,555,457 2,760,56250,333,244 5.9%98.5%Anthem Benefits - Self Insurance

1,074,704 1,234,530 1,196,159 121,4551,313,709 11.3%91.1%Information Technology Fund

330,530 409,712 367,392 36,862409,712 11.2%89.7%Kronos Timekeeping Services

1,997,019 1,754,033 2,144,147 147,1282,159,033 7.4%99.3%Mailroom

1,430,277 1,263,000 1,401,335 (28,942)1,403,401 (2.0)%99.9%Printing Services

1,889,445 2,101,726 3,254,027 1,364,5833,541,726 72.2%91.9%Property/Casualty Administration

1,747,913 1,680,500 1,323,949 (423,964)1,323,953 (24.3)%100.0%Service Depot

2,925,384 3,104,233 3,154,842 229,4593,205,235 7.8%98.4%Stockroom

3,270,200 3,339,245 3,305,836 35,6363,339,245 1.1%99.0%Self Insured Workers' Compensation Fund

62,020,478 60,839,223 67,100,737 65,774,621 3,754,143 6.1%98.0%Total Administrative Services

Auditor

1,504,963 1,620,000 1,908,243 403,2802,018,553 26.8%94.5%Telecommunications

1,504,963 1,620,000 2,018,553 1,908,243 403,280 26.8%94.5%Total Auditor

Automatic Data Processing Ctr

46,591 43,185 42,536 (4,055)43,185 (8.7)%98.5%Other Data Processing Services

46,591 43,185 43,185 42,536 (4,055) (8.7)%98.5%Total Automatic Data Processing Ctr

63,572,033 62,502,408 69,162,475 67,725,400 4,153,368Internal Service Fund 6.5%97.9%Total

Special Revenue Fund

ADAMHS Board

26,257,943 26,924,797 24,320,576 (1,937,366)27,237,973 (7.4)%89.3%ADAMHS Board-CY

26,257,943 26,924,797 27,237,973 24,320,576 (1,937,366) (7.4)%89.3%Total ADAMHS Board


160,348 99,141 108,686 (51,662)109,641 (32.2)%99.1%Animal Control Contracts

94,077 90,364 69,471 (24,606)90,364 (26.2)%76.9%Caring Program-Animal Shelter

47,068 - - (47,068)- (100.0)%- %Criminal Justice Information Sys (CJIS)

180,598 606,110 618,976 438,378635,560 242.7%97.4%Cultural Facilities

2,271,654 2,401,761 2,450,331 178,6772,512,308 7.9%97.5%Dog and Kennel

50


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

514,008 460,227 463,316 (50,692)482,227 (9.9)%96.1%Emergency Management Operating

165 - 165 -165 - %100.0%Emergency Operations Center

137,663 145,643 148,642 10,979152,273 8.0%97.6%Internet Auction Administration

101,426 106,000 250,276 148,850296,000 146.8%84.6%MCO Futures

145 - - (145)- (100.0)%- %Office of Re-Entry

- - - -40,223 - %- %Parks Donations

481,883 539,532 533,008 51,125574,532 10.6%92.8%Children Services Board Contract

282,441 347,462 342,793 60,352355,462 21.4%96.4%Coroner/Crime Lab Building

1,123,389 1,228,825 1,190,473 67,0841,228,825 6.0%96.9%DayMont Courts Building

142,206 155,635 146,703 4,497155,635 3.2%94.3%Dora Tate Building

1,836,393 1,978,738 1,968,738 132,3452,034,338 7.2%96.8%Reibold Building

7,373,462 8,159,438 8,667,553 8,291,576 918,113 12.5%95.7%Total Administrative Services

Auditor

147,580 140,637 153,163 5,583161,137 3.8%95.1%Auditor License Bureau-Deputy Registrar

5,064,998 4,304,142 3,683,207 (1,381,791)4,304,142 (27.3)%85.6%Real Estate Assessment

5,212,578 4,444,779 4,465,279 3,836,370 (1,376,208) (26.4)%85.9%Total Auditor

Clerk of Courts

2,192,984 2,449,012 2,198,045 5,0602,449,012 0.2%89.8%Certificate of Title Administration

42,194 32,000 13,291 (28,902)32,000 (68.5)%41.5%Clerk of Courts MIS

230,021 300,550 293,777 63,755300,550 27.7%97.7%Common Pleas- Automation Fees

204,910 133,838 143,301 (61,608)183,758 (30.1)%78.0%County Municipal CourtAutomation-Clerk

35,550 48,050 44,806 9,25648,050 26.0%93.2%Domestic Relations-Automation Fees

2,705,660 2,963,450 3,013,370 2,693,221 (12,439) (0.5)%89.4%Total Clerk of Courts

Common Pleas Court - General

330,129 365,218 337,538 7,409365,218 2.2%92.4%Alternative Dispute Resolution

467,081 501,706 623,172 156,091665,169 33.4%93.7%Common Pleas - Special Project Fees

164,957 - 43,833 (121,124)48,700 (73.4)%90.0%Common Pleas Court Probation Services

99,600 - 50 (99,550)50 (99.9)%100.0%Common Pleas-Legal Research Fees

- - 19,890 19,89019,891 - %100.0%Specialized Dockets Payroll Subsidy Proj

1,061,767 866,924 1,099,028 1,024,483 (37,283) (3.5)%93.2%Total Common Pleas Court - General

Community/Economic Development

1,271,995 1,341,945 1,273,416 1,4211,341,945 0.1%94.9%Building Regulations

41,520 44,000 30,521 (11,000)44,000 (26.5)%69.4%BusinessFirst!

490,620 45,000 48,718 (441,902)48,718 (90.1)%100.0%Cultural Facilities

184,787 32,000 17,359 (167,427)40,495 (90.6)%42.9%Economic Development Initiatives

- 1,500 - -1,500 - %- %Plat and Site Review

1,988,922 1,464,445 1,476,658 1,370,014 (618,908) (31.1)%92.8%Total Community/EconomicDevelopment

Coroner

1,368,006 1,473,545 1,523,579 155,5731,606,045 11.4%94.9%Coroner's Special Lab Fee Account

1,368,006 1,473,545 1,606,045 1,523,579 155,573 11.4%94.9%Total Coroner

County Municipal Court

51


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

70,474 59,278 44,831 (25,643)59,278 (36.4)%75.6%Co Muni Court Automation/LegalResearch

- 50,000 - -50,000 - %- %Co Municipal Court Indigent DrugAlcohol

83,336 71,499 53,778 (29,558)71,499 (35.5)%75.2%Co Municipal Court Probation Services

211,508 186,747 200,735 (10,773)219,395 (5.1)%91.5%Co Municipal Court Special Projects Fund

- 20,000 - -20,000 - %- %Indignt Drivrs Interlock/Alcohol Monitor

365,318 387,524 420,172 299,345 (65,973) (18.1)%71.2%Total County Municipal Court

Domestic Relations Court

- 6,000 - -6,000 - %- %Domestic Relations-Legal Research Fees

- 6,000 6,000 - - - %- %Total Domestic Relations Court

Engineer

13,700,774 13,946,987 12,812,682 (888,092)14,019,217 (6.5)%91.4%Road Auto and Gas

- 1,326 - -1,326 - %- %Ditch Maintenance-Huber Plat

- 6,820 - -6,820 - %- %Northridge East Pump StationMaintenance

13,700,774 13,955,133 14,027,363 12,812,682 (888,092) (6.5)%91.3%Total Engineer


230,520 280,000 200,182 (30,338)280,000 (13.2)%71.5%Development Fee

2,558,625 3,216,246 2,852,304 293,6793,216,246 11.5%88.7%HB 592 District Planning Fee

2,789,145 3,496,246 3,496,246 3,052,486 263,341 9.4%87.3%Total Environmental Services


55,674 100,000 58,104 2,429100,000 4.4%58.1%Community Education

56,992,397 53,377,156 58,680,650 1,688,25359,532,579 3.0%98.6%Human Services Levy A (7.21 Mill)

72,162,739 71,980,223 74,078,027 1,915,28876,042,499 2.7%97.4%Human Services Levy B (6.03 Mill)

5,000,000 5,000,000 5,000,000 -10,000,000 - %50.0%Indigent Care

445,434 590,757 538,648 93,214593,357 20.9%90.8%Levy Administration

2,380,156 193,000 112,060 (2,268,096)158,584 (95.3)%70.7%Job Center

15,300 - 15,300 -15,300 - %100.0%Children Trust Fund Allocation

226,640 458,248 407,351 180,711458,248 79.7%88.9%Criminal Justice Information Sys (CJIS)

2,403,800 2,004,757 2,374,432 (29,368)2,543,352 (1.2)%93.4%Homeless Solutions Administration

- 17,500 17,500 17,50017,500 - %100.0%Housing Bond Fees

152,044 49,000 285,211 133,167447,900 87.6%63.7%MCO Futures

54 - 24,629 24,57594,389 45,509.0%26.1%Office of Re-Entry

122,100 121,000 137,800 15,700137,800 12.9%100.0%Victims of Domestic Violence

139,956,337 133,891,641 150,141,508 141,729,712 1,773,374 1.3%94.4%Total Human Services Plan & Develop

Job and Family Services

14,162,018 16,297,784 15,128,024 966,00616,087,667 6.8%94.0%Child Support Enforcement Agency

51,990,507 52,825,212 51,317,507 (673,000)51,317,516 (1.3)%100.0%Children Services

66,983,858 71,004,590 70,278,614 3,294,75672,535,924 4.9%96.9%Job & Family Services

- 2,194,850 2,705,535 2,705,5352,746,374 - %98.5%Job Center

10,093,417 10,369,902 9,966,693 (126,723)10,369,902 (1.3)%96.1%JFS-Frail & Elderly Services

143,229,799 152,692,338 153,057,383 149,396,373 6,166,573 4.3%97.6%Total Job and Family Services

52


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

Juvenile Court

49,465 50,000 28,220 (21,245)50,000 (43.0)%56.4%Juvenile Court - Automation Fees

- 10,000 - -10,000 - %- %Juvenile Court - Legal Research Fees

30,000 - 21,585 (8,415)21,585 (28.1)%100.0%Juvenile Court - Mediation Fees

- 10,000 159,977 159,977170,000 - %94.1%Juvenile Court - Special Project Fee

1,082,804 1,169,969 1,049,459 (33,344)1,294,969 (3.1)%81.0%Juvenile Court Probation IV-E

1,227,887 1,458,517 1,450,450 222,5631,492,517 18.1%97.2%Juvenile Detention Education Program

587,094 681,412 560,484 (26,610)775,729 (4.5)%72.3%Juvenile Human Services Levy Contracts

2,977,249 3,379,898 3,814,800 3,270,175 292,926 9.8%85.7%Total Juvenile Court

Law Library Resources

798,306 770,236 854,978 56,671885,236 7.1%96.6%County Law Library Resources Fund

798,306 770,236 885,236 854,978 56,671 7.1%96.6%Total Law Library Resources

Miami Val Regional Crime Lab

371,066 409,895 386,674 15,608409,895 4.2%94.3%Crime Lab-AFIS Fees

2,538,250 2,833,536 2,495,403 (42,847)2,833,536 (1.7)%88.1%Forensic Crime Laboratory

2,909,316 3,243,431 3,243,431 2,882,077 (27,239) (0.9)%88.9%Total Miami Val Regional Crime Lab

Montgomery County Board of DDS

899,494 908,197 940,877 41,3831,008,197 4.6%93.3%MC Bd of DDS Family Home Services

9,982,818 10,034,000 10,636,270 653,45210,734,000 6.5%99.1%MC Bd of DDS Residential Services

40,371,461 44,186,680 40,992,537 621,07744,697,921 1.5%91.7%MC Board of Development Disabilities

51,253,773 55,128,877 56,440,118 52,569,685 1,315,912 2.6%93.1%Total Montgomery County Board ofDDS


35,000 - - (35,000)- (100.0)%- %Hospital Bond Fees

2,865,491 2,441,126 2,894,030 28,5392,936,445 1.0%98.6%Hotel/Motel Tax Administration

2,900,491 2,441,126 2,936,445 2,894,030 (6,461) (0.2)%98.6%Total Office of Management & Budget

Probate Court

59,682 66,480 66,556 6,87474,780 11.5%89.0%Indigent Guardianship

28,711 35,898 30,381 1,67035,898 5.8%84.6%Probate Court Dispute Resolution

11,403 15,050 12,999 1,59618,050 14.0%72.0%Probate Court Special Projects

268,175 480,516 244,194 (23,981)480,516 (8.9)%50.8%Probate Court-Automation Fees

51,689 52,642 51,827 13852,642 0.3%98.5%Probate Court-Legal Research Fees

419,660 650,586 661,886 405,958 (13,702) (3.3)%61.3%Total Probate Court

Prosecutor

639 500 259 (380)500 (59.4)%51.9%County Prosecutor Victim-WitnessAccount

780,737 1,007,003 698,189 (82,548)1,034,003 (10.6)%67.5%DETAC-Prosecutor

26,208 35,000 23,063 (3,145)35,000 (12.0)%65.9%Prosecutor's Pretrial Diversion Program

- 1,000 - -1,000 - %- %Prosecutor's Seminar Account

807,584 1,043,503 1,070,503 721,511 (86,073) (10.7)%67.4%Total Prosecutor

Recorder

260,602 342,778 264,217 3,615342,778 1.4%77.1%County Recorder Equipment Needs

53


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

260,602 342,778 342,778 264,217 3,615 1.4%77.1%Total Recorder

Sheriff

962,405 1,154,716 1,020,758 58,3531,154,716 6.1%88.4%800 MHz Operating

253,582 342,289 299,283 45,701375,397 18.0%79.7%Jail Commissary

- - 18,925 18,92520,061 - %94.3%OPOTA Professional Training Program

332,949 430,024 257,983 (74,966)444,724 (22.5)%58.0%Sheriff Seized Assets

314,079 406,807 328,534 14,455406,807 4.6%80.8%Sheriff's Concealed Handgun LicenseFund

8,481,684 8,412,965 8,298,221 (183,463)8,412,965 (2.2)%98.6%Regional Dispatch

1,609,868 1,524,000 797,319 (812,549)1,524,000 (50.5)%52.3%Regional Dispatch Capital Set-A-Side

209,801 233,139 232,645 22,844233,139 10.9%99.8%Sheriff CSB Security Contract

- - 2,560 2,56011,000 - %23.3%Sheriff Centerville-Wash Park Overtime

106,836 117,889 99,916 (6,920)103,889 (6.5)%96.2%Sheriff Child Support Security

- - - -- - %- %Sheriff Clayton Information Technology

4,103,891 4,415,457 4,201,526 97,6354,217,367 2.4%99.6%Sheriff Harrison Township Contract

751,682 754,697 627,775 (123,907)627,777 (16.5)%100.0%Sheriff Jefferson Township Contract

94,413 117,494 97,185 2,771102,494 2.9%94.8%Sheriff Job Center Security Contract

178,370 210,010 175,120 (3,250)182,247 (1.8)%96.1%Sheriff Northland Village Contract

101,178 51,827 108,614 7,436109,697 7.3%99.0%Sheriff ODOT Litter Contract Fund

91,021 117,494 105,392 14,371117,494 15.8%89.7%Sheriff Public Health Security Contract

180,908 218,503 186,202 5,294191,703 2.9%97.1%Sheriff Recycle Ohio Contract

55,982 74,036 53,528 (2,454)74,036 (4.4)%72.3%Sheriff South Information Technology

- - 14,578 14,57814,578 - %100.0%Sheriff Third Grade Safety Belt Contract

3,606,547 4,075,739 3,640,202 33,6553,735,384 0.9%97.5%Sheriff Washington Township Contract

114,328 165,313 151,808 37,480161,313 32.8%94.1%Sheriff's Overtime Reimbursement

21,549,522 22,822,399 22,220,788 20,718,073 (831,449) (3.9)%93.2%Total Sheriff


941 3,070 3,534 2,5944,634 275.7%76.3%Ditch Maint - Butternut Volunteer Group

200 590 394 194590 96.9%66.7%Ditch Maint - Hardin West

37 90 84 4790 125.5%93.4%Ditch Maint - Keeneland Drive Group

85 590 323 238590 279.8%54.8%Ditch Maint - Manning Road Group

415 480 363 (52)480 (12.5)%75.7%Ditch Maint - Waitman North Group

92 200 381 289492 312.7%77.4%Ditch Maint - Wolf Creek North Tile

744 3,015 2,887 2,1423,015 287.8%95.7%Ditch Maint-Little Farms Group

640 480 320 (320)480 (50.0)%66.6%Ditch Maint-Lutheran Road

967 956 302 (666)956 (68.8)%31.5%Ditch Maint-Tom's Run West GroupDrain

- 2,000 431 4312,000 - %21.5%Ditch Maint-Wylie Joint County Ditch

493 5,329 1,145 6525,329 132.2%21.5%Ditch Maintenance - Wolf Creek North

23 90 167 143244 610.6%68.2%Ditch Maintenance-Arlington DrainGroup

127 5,180 153 265,180 20.9%3.0%Ditch Maintenance-Chimney Springs

660 16,900 13,612 12,95216,900 1,962.2%80.5%Ditch Maintenance-Horning

3,442 21,726 5,425 1,9848,585 57.6%63.2%Ditch Maintenance-Kingery

750 1,410 940 1901,410 25.3%66.7%Ditch Maintenance-Kingery NorthWaterway

12,621 4,222 1,900 (10,721)4,222 (84.9)%45.0%Ditch Maintenance-Marshall/Sweet Potato

54


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent


Prior YearActuals

AdoptedBudget

Actual $Change

6,293 26,190 30,107 23,81530,108 378.5%100.0%Ditch Maintenance-Mohler Joint County

889 1,894 4,787 3,8986,267 438.6%76.4%Ditch Maintenance-Pleasant Plain Group

453 1,880 5,150 4,6975,150 1,038.0%100.0%Ditch Maintenance-Shafer/Carr Ditch

1,559 5,109 16,159 14,60017,643 936.3%91.6%Ditch Maintenance-Swamp Creek

5,462 19,117 4,966 (496)11,231 (9.1)%44.2%Ditch Maintenance-Tom's Run

1,179 6,080 132 (1,047)6,080 (88.8)%2.2%Ditch Maintenance-Villages of Miami

827 8,511 1,342 5158,511 62.3%15.8%Ditch Maintenance-Wolfe Creek

1,991 11,312 2,628 63711,312 32.0%23.2%Ditch Maintenance-Wysong

40,891 146,421 151,499 97,632 56,741 138.8%64.4%Total Soil & Water Conservation

Treasurer

2,959,045 3,084,916 3,145,614 186,5693,244,916 6.3%96.9%DETAC-Treasurer

120,801 120,156 96,337 (24,464)120,156 (20.3)%80.2%Treasurer's Prepayment Interest

218,161 156,000 199,103 (19,058)201,000 (8.7)%99.1%Treasurer-Tax Certificate Administration

3,298,006 3,361,072 3,566,072 3,441,053 143,048 4.3%96.5%Total Treasurer

433,225,111 444,056,587 464,048,134 438,469,806 5,244,695Special Revenue Fund 1.2%94.5%Total


55

Other Funds Expense & Encumbrance Summary by Department

CurrentBudget

Actuals %Change

Actuals $Change


Prior YearActuals



26,257,943 24,320,57627,237,97326,924,797 (1,937,366)ADAMHS Board 89.3% -7.4%70,716,298 75,487,82077,415,00370,645,374 4,771,522Administrative Services 97.5% 6.7%16,201,667 13,191,80013,931,03813,511,336 (3,009,867)Auditor 94.7% -18.6%

46,591 42,53643,18543,185 (4,055)Automatic Data Processing Ctr 98.5% -8.7%2,705,660 2,693,2213,013,3702,963,450 (12,439)Clerk of Courts 89.4% -0.5%1,061,767 1,024,4831,099,028866,924 (37,283)Common Pleas Court - General 93.2% -3.5%1,988,922 1,370,0141,476,6581,464,445 (618,908)Community/Economic Development 92.8% -31.1%1,368,006 1,523,5791,606,0451,473,545 155,573Coroner 94.9% 11.4%

365,318 299,345420,172387,524 (65,973)County Municipal Court 71.2% -18.1%- -6,0006,000 -Domestic Relations Court 0.0% 0.0%

13,700,774 12,812,68214,027,36313,955,133 (888,092)Engineer 91.3% -6.5%105,476,773 104,317,769108,638,338100,948,679 (1,159,004)Environmental Services 96.0% -1.1%140,674,034 142,667,351151,126,886134,743,769 1,993,317Human Services Plan & Develop 94.4% 1.4%143,229,799 149,396,373153,057,383152,692,338 6,166,573Job and Family Services 97.6% 4.3%

2,977,249 3,270,1753,814,8003,379,898 292,926Juvenile Court 85.7% 9.8%798,306 854,978885,236770,236 56,671Law Library Resources 96.6% 7.1%

2,909,316 2,882,0773,243,4313,243,431 (27,239)Miami Val Regional Crime Lab 88.9% -0.9%51,253,773 52,569,68556,440,11855,128,877 1,315,912Montgomery County Board of DDS 93.1% 2.6%

2,900,491 2,894,0302,936,4452,441,126 (6,461)Office of Management & Budget 98.6% -0.2%419,660 405,958661,886650,586 (13,702)Probate Court 61.3% -3.3%807,584 721,5111,070,5031,043,503 (86,073)Prosecutor 67.4% -10.7%260,602 264,217342,778342,778 3,615Recorder 77.1% 1.4%

21,549,522 20,718,07322,220,78822,822,399 (831,449)Sheriff 93.2% -3.9%433,233 529,591689,516670,706 96,358Soil & Water Conservation 76.8% 22.2%

16,546,550 15,413,99716,485,32816,236,167 (1,132,553)Stillwater Center 93.5% -6.8%3,298,006 3,441,0533,566,0723,361,072 143,048Treasurer 96.5% 4.3%

627,947,843 633,112,894630,717,278 665,455,342 5,165,051 0.8%95.1%TOTAL

56

Fund & Subfund Financial Summary

CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

ADAMHS Board-CYADAMHS Board-CY


254 254Fund SubfundPrior Year


Actual $Change

REVENUESState Revenues - - -45,136 (45,136)%- %(100.0)Other Charges for Services 68,000 68,000 91,36271,846 19,516%134.4 %27.2Miscellaneous Revenues 4,400 4,400 45,718(299,404) 345,122%1,039.0 %(115.3)Other Financing Sources - - 72183 (111)%- %(60.8)Revenue Transfers 26,857,397 26,875,625 26,477,00726,879,019 (402,012)%98.5 %(1.5)

TOTAL REVENUES $ 26,696,779 $ 26,614,158$ 26,929,797 $ 26,948,025 $ (82,622)

EXPENSE/ENCUM.Salaries 2,107,290 2,107,290 1,795,8061,750,203 45,602%85.2 %2.6Fringe Benefits 694,813 694,813 608,929631,824 (22,895)%87.6 %(3.6)Special Fringe Benefits 8,400 8,400 6,4937,050 (557)%77.3 %(7.9)Operating Supplies 21,500 32,109 28,03720,547 7,490%87.3 %36.5Outside Agency Bd Approved Travel 24,000 24,000 19,66519,599 65%81.9 %0.3Routine Business 42,400 42,400 33,74635,525 (1,780)%79.6 %(5.0)Staff Training and Development 23,500 33,500 27,49123,995 3,496%82.1 %14.6Contractual Professional Services 514,000 512,000 511,114498,546 12,568%99.8 %2.5Social Services Contractual Services 22,467,744 22,466,267 20,107,29422,873,974 (2,766,680)%89.5 %(12.1)Maintenance and Repair Services 25,100 142,100 132,48918,201 114,288%93.2 %627.9Communications 29,550 29,550 7,08021,940 (14,860)%24.0 %(67.7)Insurance 17,000 17,000 10,77411,971 (1,197)%63.4 %(10.0)Public Utility Services 30,000 42,000 41,48327,313 14,170%98.8 %51.9Rentals 240,000 240,000 233,824229,958 3,866%97.4 %1.7Miscellaneous 1,500 1,500 1,3241,324 -%88.3 %- Cost Recovery and Intergov't Transfers - 172,653 107,801- 107,801%62.4 %- Capital Outlays 678,000 672,391 647,22883,442 563,786%96.3 %675.7Construction and Improvements - - -2,529 (2,529)%- %(100.0)

TOTAL EXPENSE/ENCUM. $ 26,257,943 $ 24,320,576$ 26,924,797 $ 27,237,973 $ (1,937,366)%89.3 %(7.4)

%(0.3)%98.8

REVENUES OVER/(UNDER) $ 438,837 $ (289,948) $ 2,293,582$ 5,000

$ 10,847,275 $ 14,137,107CASH BALANCE

57

2015 YEAR-END ANALYSIS AND COMMENTARY ADAMHS Board - CY The current revenue budget for ADAMHS Board was $26.9 million, with an expense estimate of $27.2 million. The actual figures were $26.6 million in revenues and expenses of $24.3 million, increasing the fund reserves by $2.3 million. The following chart depicts a decrease in revenues of $0.1 million from $26.7 million in 2014 to $26.6 million in 2015, which was a reduction of 0.3%. This was primarily due to a decrease in the Human Service Levy Interfund Transfer.

2014 - 2015 Revenues (In Millions)

$26.7 $26.9 $26.6

$0.0

$5.0

$10.0

$15.0

$20.0

$25.0

$30.0

$35.0

2014 Actuals 2015 Budget 2015 Actuals

Total expenses of $24.3 million are in the following pie chart. The largest expenditure category was Professional Services at $20.8 million or 85.6%. The majority of the Professional Services are Social Services contracts with various agencies to provide services to County residents.

ADAMHS Board - CY Fund Actual Expenses $24.3 Million

Personal Services

$2.4 9.9%

Operating Expenses

$0.5 2.0%

Capital Outlays

$0.6 2.5%

Prof. Services

$20.8 85.6%

Actual and budgeted expenses for the ADAMHS Board are represented in the chart below. The 2015 expenses of $24.3 million were 89.3% of the budgeted $27.2 million and were $1.9 million or 7.4% below 2014 actual expenses. This is due to planned decreases in Social Services Contractual Services of $2.8 million.

2014 - 2015 Expenses (In Millions)

$26.3 $27.2 $24.3

$0.0

$5.0

$10.0

$15.0

$20.0

$25.0

$30.0

$35.0


This fund had budgeted positions totaling 30.00 full-time positions.

58


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Healthcare Self InsuranceAnthem Benefits - Self Insurance




Actual $Change

REVENUES468,000 468,000 368,451416,122 (47,671)%78.7 %(11.5)Self Ins Health Care Premiums-Affiliates

3,800,000 3,800,000 3,333,5263,702,022 (368,496)%87.7 %(10.0)Self Ins Health Care Premiums-EE40,000,000 40,000,000 39,103,17039,591,963 (488,793)%97.8 %(1.2)Self Ins Health Care Premiums-ER

304,000 304,000 3,436- 3,436%1.1 %- Health Insurance Administration113,400 113,400 -- -%- %- Employee Assistance Program Fee

- - 1,480- 1,480%- %- Reimb-Wrkrs Comp Self-ins PremiumRetrns

- - -- -%- %(100.0)Other Cash Transfers

TOTAL REVENUES $ 43,710,107 $ 42,810,063$ 44,685,400 $ 44,685,400 $ (900,045)

EXPENSE/ENCUM.Salaries 252,089 252,089 226,376- 226,376%89.8 %- Fringe Benefits 5,877,760 6,197,760 6,156,2155,495,498 660,717%99.3 %12.0Special Fringe Benefits 1,740 1,958 1,957- 1,957%100.0 %- Operating Supplies 2,100 2,082 1,671- 1,671%80.2 %- Routine Business 800 800 33- 33%4.1 %- Staff Training and Development 1,600 1,600 1,497- 1,497%93.6 %- Contractual Professional Services 3,778,433 3,840,933 3,504,8213,316,258 188,563%91.2 %5.7Communications 32,700 16,005 13,352- 13,352%83.4 %- Insurance 35,631,000 39,631,000 39,260,81637,566,772 1,694,044%99.1 %4.5Rentals 9,000 4,000 3,703- 3,703%92.6 %- Miscellaneous 365,022 361,335 361,335416,367 (55,032)%100.0 %(13.2)Capital Outlays - 23,682 23,682- 23,682%100.0 %-


%(2.1)%95.8


$ 22,647,811 $ 17,756,303CASH BALANCE

59

2015 YEAR-END ANALYSIS AND COMMENTARY Administrative Services, Anthem – Self Insurance The current revenue budget for Anthem Self Insurance was $44.7 million, with an expense estimate of $50.3 million. The actual figures were $42.8 million in revenues and expenses of $49.5 million, decreasing the fund reserves by $6.7 million during 2015. Anthem has been the provider since July 1, 2011.

Anthem Self Insurance Actual Revenues $42.8 Million

Premiums Affiliates

$0.4 0.9% Premiums Employee $3.3 7.7%

Premiums Employer

$39.1 91.4%

The following chart depicts a decrease in revenues of $0.9 million from $43.7 million in 2014 to $42.8 million in 2015, a decrease of 2.1%. This is due to a $0.5 million decrease in Employer Premiums and a $0.4 million decrease in Employee Premiums.


$43.7 $44.7 $42.8

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0


Total expenses of $49.5 million for Anthem are in the pie chart below. The largest expenditure category was Healthcare Insurance Claim costs at $39.3 million or 79.4%.

Anthem Self Insurance Actual Expenses $49.5 Million

Misc. $0.6 1.2%

Claims $39.3 79.4%

Prof. Services

$3.6 7.3%

Incentives $2.1 4.2%

$3.9 7.9%

Actual and budgeted expenses for Anthem are represented in the chart below. The 2015 expenses of $49.5 million were 98.5% of the budgeted $50.3 million and were $2.7 million or 5.9% higher than 2014 actual expenses. The largest increase was in Medical Claims expenditures, which increased $2.2 million from the prior year.


$46.8 $50.3 $49.5

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0

2014 Actual 2015 Budget 2015 Actuals

HSA Contributions

60


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Real Estate AssessmentReal Estate Assessment




Actual $Change

REVENUESState Revenues 285,000 285,000 314,256315,418 (1,161)%110.3 %(0.4)General Government Charges for Services 4,019,142 4,019,142 3,442,8714,642,564 (1,199,693)%85.7 %(25.8)Miscellaneous Revenues - - 13,44230,652 (17,209)%- %(56.1)Cost Recovery and Intergov't Transfers - - -142,106 (142,106)%- %(100.0)

TOTAL REVENUES $ 5,130,740 $ 3,770,569$ 4,304,142 $ 4,304,142 $ (1,360,170)

EXPENSE/ENCUM.Salaries 1,580,016 1,580,016 1,436,6481,452,851 (16,204)%90.9 %(1.1)Fringe Benefits 563,197 563,197 531,006546,720 (15,714)%94.3 %(2.9)Special Fringe Benefits 9,000 6,950 -- -%- %- Operating Supplies 142,000 132,962 26,752119,518 (92,766)%20.1 %(77.6)Routine Business 1,950 1,950 255271 (15)%13.1 %(5.7)Board Approved Travel 10,000 10,450 5,4493,068 2,381%52.1 %77.6Staff Training and Development 6,500 7,600 7,2733,013 4,259%95.7 %141.3Contractual Professional Services 1,364,019 1,320,183 1,075,9432,463,870 (1,387,926)%81.5 %(56.3)Maintenance and Repair Services 340,300 340,300 277,239102,911 174,328%81.5 %169.4Communications 213,000 213,000 200,478275,441 (74,963)%94.1 %(27.2)Insurance 8,000 8,000 4,0343,841 193%50.4 %5.0Rentals 66,160 70,598 70,07569,345 730%99.3 %1.1Capital Outlays - 48,936 48,05624,150 23,906%98.2 %99.0

TOTAL EXPENSE/ENCUM. $ 5,064,998 $ 3,683,207$ 4,304,142 $ 4,304,142 $ (1,381,791)%85.6 %(27.3)

%(26.5)%87.6

REVENUES OVER/(UNDER) $ 65,742 $ - $ 87,362$ -

$ 3,104,149 $ 3,266,436CASH BALANCE

61

2015 YEAR-END ANALYSIS AND COMMENTARY Auditor – Real Estate Assessment The current revenue budget for Real Estate Assessment was $4.3 million, with an expense estimate of $4.3 million. The actual figures were $3.8 million in revenues and expenses of $3.7 million, increasing the cash balance by $0.1 million for 2015.

Real Estate Assessment Actual Revenues $3.8 Million

Real Estate Fees $3.5 92.1%

State Revenues

$0.3 7.9%

The following chart depicts a decrease in revenues of $1.3 million from $5.1 million in 2014 to $3.8 million in 2015, which was a reduction of 26.5%. The decrease reflects lower real estate assessment fees collected during the fiscal year.


$5.1 $4.3 $3.8

$0.0

$2.0

$4.0

$6.0

$8.0


Total expenses of $3.7 million are in the pie chart below. The largest expenditure category was Professional Services at $1.6 million or 43.2% which includes contract appraisal services. Ohio Revised Code 5715.33 states that reappraisal of all real property in each county shall occur once in each six-year period. Additionally, Ohio law mandates a triennial update based on sales of real estate that have taken place.

Real Estate Assessment Actual Expenses $3.7 Million

Operating Expenses

$0.1 2.7%

Prof. Services

$1.6 43.2%

Personal Services

$2.0 54.1%

Actual and budgeted expenses for Real Estate Assessment are represented in the chart below. The 2015 expenses of $3.7 million were 85.6% of the budgeted $4.3 million and were $1.4 million or 27.3% below 2014 actual expenses.


$5.1 $4.3 $3.7

$0.0

$2.0

$4.0

$6.0

$8.0


This fund had budgeted positions totaling 35.50 full-time positions for 2015.

62


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Road Auto and GasRoad Auto and Gas




Actual $Change

REVENUESOther Taxes 4,200,000 4,200,000 3,658,4814,222,972 (564,491)%87.1 %(13.4)Federal Revenues - - 15,871- 15,871%- %- State Revenues 7,623,000 7,632,023 8,278,2669,015,166 (736,899)%108.5 %(8.2)Revenues from Other Local Governments 915,000 915,000 683,3581,333,729 (650,371)%74.7 %(48.8)Criminal Justice Charges for Service - - 4- 4%- %- General Government Charges for Services 100,000 100,000 154,77189,940 64,832%154.8 %72.1Solid Waste Charges for Services 5,000 5,000 1,9814,220 (2,239)%39.6 %(53.1)Fines and Forfeitures 375,000 375,000 350,573351,060 (487)%93.5 %(0.1)Investment Income 100,000 100,000 116,882115,525 1,357%116.9 %1.2Miscellaneous Revenues 5,500 5,500 67,129131,377 (64,247)%1,220.5 %(48.9)Other Financing Sources 22,000 22,000 20,82434,319 (13,495)%94.7 %(39.3)

TOTAL REVENUES $ 15,298,307 $ 13,348,141$ 13,345,500 $ 13,354,523 $ (1,950,166)

EXPENSE/ENCUM.Statutory Salaries 104,230 104,230 104,230104,230 -%100.0 %- Salaries 6,122,186 6,237,186 5,720,7445,765,809 (45,065)%91.7 %(0.8)Fringe Benefits 2,039,426 2,059,426 1,902,9301,968,265 (65,335)%92.4 %(3.3)Special Fringe Benefits 54,540 64,420 46,73370,291 (23,558)%72.5 %(33.5)Post Employment Services 1,000 2,000 6292,277 (1,648)%31.5 %(72.4)Pre-Employment Services 500 700 3751,370 (995)%53.5 %(72.7)Operating Supplies 1,948,600 1,722,887 1,468,0831,873,301 (405,218)%85.2 %(21.6)Routine Business 10,000 9,800 8,5375,452 3,085%87.1 %56.6Board Approved Travel 14,000 23,000 18,69418,084 610%81.3 %3.4Staff Training and Development 42,700 43,700 42,51641,871 645%97.3 %1.5Contractual Professional Services 215,000 204,655 169,585191,356 (21,771)%82.9 %(11.4)Maintenance and Repair Services 159,000 173,420 119,389137,428 (18,039)%68.8 %(13.1)Communications 155,950 78,262 46,75350,724 (3,971)%59.7 %(7.8)Insurance 200,000 193,000 142,702136,688 6,014%73.9 %4.4Public Utility Services 159,250 156,815 131,943148,241 (16,299)%84.1 %(11.0)Rentals 23,000 23,700 17,50020,251 (2,751)%73.8 %(13.6)Intergovernmental 75,000 75,000 75,00020,000 55,000%100.0 %275.0Miscellaneous 22,500 22,500 14,88315,279 (395)%66.1 %(2.6)Cost Recovery and Intergov't Transfers - 2,000 2,000- 2,000%100.0 %- Capital Outlays 642,000 817,603 793,983732,717 61,266%97.1 %8.4Construction and Improvements 1,920,000 1,966,808 1,947,3692,355,313 (407,944)%99.0 %(17.3)Debt Service 38,105 38,105 38,10541,829 (3,724)%100.0 %(8.9)

TOTAL EXPENSE/ENCUM. $ 13,700,774 $ 12,812,682$ 13,946,987 $ 14,019,217 $ (888,092)%91.4 %(6.5)

%(12.7)%100.0

REVENUES OVER/(UNDER) $ 1,597,533 $ (664,694) $ 535,459$ (601,487)

$ 4,465,008 $ 5,633,363CASH BALANCE

63

2015 YEAR-END ANALYSIS AND COMMENTARY Engineer – Road Auto and Gas The current revenue budget for Road Auto & Gas was $13.4 million, with an expense estimate of $14.0 million. The actual figures were $13.3 million in revenues and expenses of $12.8 million, increasing the fund reserves by $0.5 million during 2015.

Road Auto & Gas Actual Revenues $13.3 Million

Other $0.3 2.0%

Local Revenues $0.7 5.1%

Invest Income

$0.1 0.9%

State Revenues

$8.3 62.0%

Other Taxes $3.6 27.4%

Fines $0.3 2.6%

The 2015 actual revenue, as compared to 2014, was a decrease of $2.0 million or 12.7% as shown below. The largest revenue change occurred in State Revenues which decreased by $0.7 million because of loans from the State Infrastructure Bank.


$15.3 $13.4 $13.3

$0.0

$5.0

$10.0

$15.0

$20.0

2014 Actual 2015 Budget 2015 Actual

Actual 2015 expenses of $12.8 million represented a $0.9 million or 6.5% decrease from 2014 spending. The chart below portrays the spending by expense category. Personal Services is the largest expense category at $7.7 million or 60.2% followed by Capital Outlays of $2.8 million or 21.9% of the total expenses.

Road Auto & Gas Actual Expenses $12.8 Million

Prof. Services

$0.53.7%

Capital Outlays

$2.821.7%

Operating Expenses

$1.814.3%

Personal Services

$7.760.3%

Actual and budgeted expenditures for Road Auto & Gas are represented in the chart below. The 2015 expenses of $12.8 million were approximately 91.4% of the budgeted $14.0 million. When compared to 2014, expenses were down $0.9 million or 6.5%. The decrease was primarily comprised of $0.4 million in Construction and Improvements and $0.4 million in Operating Supplies.


$13.7 $14.0 $12.8

$0.0

$5.0

$10.0

$15.0

$20.0

2014 Actual 2015 Budget 2015 Actual

This fund had budgeted full-time positions totaling 99.00 and 2.00 part-time position equaling 101.00 total positions for the fund in 2015.

64


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

WastewaterGreater Moraine/Beavercreek Sewer




Actual $Change

REVENUESPermits 34,276 34,276 42,92832,019 10,909%125.2 %34.1Revenues from Other Local Governments 12,000 12,000 12,00012,000 -%100.0 %- Water/Sewer Charges for Service 42,566,700 42,566,700 42,464,11640,404,704 2,059,412%99.8 %5.1Other Charges for Services 6,046 6,046 4,56910,425 (5,856)%75.6 %(56.2)Assessments 1,220 1,220 1,2191,219 -%99.9 %- Rentals 9,750 9,750 19,500- 19,500%200.0 %- Miscellaneous Revenues 25,400 25,400 109,954207,777 (97,823)%432.9 %(47.1)Other Financing Sources - - 20,28738,709 (18,422)%- %(47.6)Revenue Transfers - - -13,670 (13,670)%- %(100.0)

TOTAL REVENUES $ 40,720,523 $ 42,674,574$ 42,655,392 $ 42,655,392 $ 1,954,050

EXPENSE/ENCUM.Salaries 7,795,857 7,795,857 7,347,3147,065,491 281,823%94.2 %4.0Fringe Benefits 2,843,499 2,843,499 2,583,5252,579,581 3,945%90.9 %0.2Special Fringe Benefits 58,384 57,884 30,34238,827 (8,484)%52.4 %(21.9)Post Employment Services 10,849 13,199 4,0811,922 2,159%30.9 %112.3Pre-Employment Services 3,861 5,481 3,0511,082 1,969%55.7 %182.0Operating Supplies 1,878,208 1,848,661 1,693,9301,890,935 (197,005)%91.6 %(10.4)Routine Business 20,255 23,855 16,08713,605 2,482%67.4 %18.2Board Approved Travel 75,068 70,551 24,38523,674 710%34.6 %3.0Staff Training and Development 340,844 271,359 165,789267,074 (101,286)%61.1 %(37.9)Contractual Professional Services 989,463 1,043,518 865,327832,960 32,367%82.9 %3.9Maintenance and Repair Services 977,057 973,457 823,819766,115 57,705%84.6 %7.5Emergency Repair Services 200,000 120,000 -- -%- %- Communications 137,916 142,916 69,57677,186 (7,610)%48.7 %(9.9)Insurance 240,500 240,500 112,303110,058 2,245%46.7 %2.0Public Utility Services 17,313,490 17,301,190 17,047,56916,869,754 177,815%98.5 %1.1Rentals 41,865 57,790 44,55421,708 22,846%77.1 %105.2Miscellaneous 575,645 642,745 595,207542,269 52,938%92.6 %9.8Interfund Transfers 3,875,798 5,375,798 5,315,4116,029,734 (714,323)%98.9 %(11.8)Cost Recovery and Intergov't Transfers - - -570 (570)%- %(100.0)Capital Outlays 292,345 339,844 228,108346,035 (117,926)%67.1 %(34.1)Debt Service 6,023,730 6,126,730 6,047,4206,101,023 (53,604)%98.7 %(0.9)


%4.8%100.0

REVENUES OVER/(UNDER) $ (2,859,079) $ (2,639,442) $ (343,226)$ (1,039,242)

$ 12,542,025 $ 14,384,717CASH BALANCE

65

2015 YEAR-END ANALYSIS AND COMMENTARY Environmental Services - Greater Moraine Beavercreek Sewer The revenue budget for Greater Moraine Beavercreek Sewer was $42.7 million, with an expense estimate of $43.7 million. The actual figures were $42.7 million in revenues and expenses of $43.0 million, decreasing the fund reserves by $0.3 million during 2015.

Sewer Actual Revenues $42.7 Million

The following chart depicts an increase in revenue of $2.0 million or 4.8% from $40.7 million in 2014 to $42.7 million in 2015. This is a direct result of a 3.7% rate increase implemented in 2015.


Total expenses of $43.0 million for Greater Moraine Beavercreek Sewer can be viewed in the following pie chart. The largest expenditure category was Operating Expenses at $19.6 million or 45.6%. Of this amount $17.0 million is for Public Utility Services and includes charges for sewer from Greene County and the City of Dayton.

Sewer Actual Expenses $43.0 Million

Actual and budgeted expenses for Greater Moraine Beavercreek Sewer are represented in the chart below. The 2015 expenses of $43.0 million were 95.0% of the budgeted $45.3 million and were $0.6 million or 1.4% below 2014 actual expenses. The primary reason for this decrease was due to a $0.6 million decrease in the Capital Repair & Improvement line item.


For 2015, there were 143.17 full-time and 0.57 part-time for a total of 143.74 positions. Budgeted positions are split between the Water and Sewer funds.

Sewer Billing Charges $32.4

76.0%

Sewer Fixed Charges $9.4

21.9%

Sewer Contracts $0.7

1.6%

Other Revenues $0.2

0.5%

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0


$40.7 $42.7 $42.7

Personal Services $9.9

23.0%

Prof. Services $1.9

4.4%

Debt Service$6.1 14.2%

Capital Outlays $0.2

0.5%

Operating Expenses

$19.6 45.6%

Operating Transfers Out$5.3 12.3%

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0


$43.6 $45.3 $43.0

66


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

WaterGreater Moraine/Beavercreek Water




Actual $Change

REVENUESPermits 81,518 81,518 86,16570,744 15,422%105.7 %21.8Revenues from Other Local Governments 107,813 107,813 116,513150,563 (34,049)%108.1 %(22.6)Water/Sewer Charges for Service 35,329,607 35,329,607 34,584,43833,061,940 1,522,499%97.9 %4.6Solid Waste Charges for Services 1,316 1,316 -- -%- %- Other Charges for Services 7,875 7,875 7,0277,702 (675)%89.2 %(8.8)Assessments 142,936 142,936 137,609134,439 3,170%96.3 %2.4Miscellaneous Revenues 65,219 65,219 70,015100,658 (30,643)%107.4 %(30.4)Other Financing Sources - - 9,48046,817 (37,337)%- %(79.8)Revenue Transfers - - -62,103 (62,103)%- %(100.0)

TOTAL REVENUES $ 33,634,965 $ 35,011,249$ 35,736,284 $ 35,736,284 $ 1,376,284

EXPENSE/ENCUM.Salaries 5,060,401 5,060,401 4,724,1024,454,397 269,705%93.4 %6.1Fringe Benefits 1,788,967 1,788,967 1,626,6311,599,647 26,983%90.9 %1.7Special Fringe Benefits 40,916 38,916 12,77621,111 (8,334)%32.8 %(39.5)Post Employment Services 5,143 7,143 3,1991,254 1,945%44.8 %155.0Pre-Employment Services 2,630 3,900 2,314776 1,538%59.3 %198.3Operating Supplies 1,332,235 1,226,795 1,152,0701,062,593 89,477%93.9 %8.4Routine Business 10,778 12,278 9,4877,759 1,728%77.3 %22.3Board Approved Travel 49,278 45,118 16,77515,722 1,053%37.2 %6.7Staff Training and Development 167,338 127,579 107,51983,526 23,993%84.3 %28.7Contractual Professional Services 537,944 541,494 457,402406,804 50,598%84.5 %12.4Maintenance and Repair Services 2,019,341 2,181,891 2,136,4102,275,079 (138,669)%97.9 %(6.1)Communications 104,349 132,849 106,069107,188 (1,119)%79.8 %(1.0)Insurance 172,500 172,500 168,498155,949 12,549%97.7 %8.0Public Utility Services 19,398,997 19,321,796 19,242,24918,897,779 344,470%99.6 %1.8Rentals 23,614 26,564 20,65718,143 2,514%77.8 %13.9Miscellaneous 494,885 513,224 461,263482,699 (21,435)%89.9 %(4.4)Interfund Transfers 3,557,494 3,557,494 3,341,3834,844,592 (1,503,209)%93.9 %(31.0)Cost Recovery and Intergov't Transfers - - -430 (430)%- %(100.0)Capital Outlays 160,955 238,746 179,516262,356 (82,839)%75.2 %(31.6)Debt Service 632,908 638,608 634,793622,905 11,888%99.4 %1.9


%4.1%98.0

REVENUES OVER/(UNDER) $ (1,685,745) $ 100,021 $ 608,135$ 175,611

$ 8,630,292 $ 9,824,685CASH BALANCE

67

2015 YEAR-END ANALYSIS AND COMMENTARY Environmental Services - Greater Moraine Beavercreek Water The revenue budget for Greater Moraine Beavercreek Water was $35.7 million, with an expense estimate of $35.5 million. The actual figures were $35.0 million in revenues and expenses of $34.4 million, increasing the fund reserves by $0.6 million during 2015.

Water Actual Revenues $35.0 Million

The following chart depicts an increase in revenues of $1.4 million or 4.1% from $33.6 million in 2014 to $35.0 million in 2015. This is a direct result of the increase in revenue from Charges for Services and the 2.2% rate increase implemented in 2015.


Total expenses of $34.4 million for Greater Moraine Beavercreek Water can be viewed in the following pie chart. The largest expenditure category was Operating Expenses at $21.0 million or 61.0%. Of this amount $19.2 million was budgeted under Public Utility Services and includes charges for water from the City of Dayton.

Water Actual Expenses $34.4 Million

Actual and budgeted expenses for Greater Moraine Beavercreek Water are represented in the chart below. The 2015 expenses of $34.4 million were 96.5% of the budgeted $35.6 million and were $0.9 million or 2.6% below 2015 actual expenses.


For 2015, there were 91.33 full-time and 0.43 part-time for a total of 91.76 positions. Budgeted positions are split between the Water and Sewer funds.

Billing Charges $25.2

72.0%

Fixed Charges $4.7

13.4%

Trans. Charges $2.4

6.9%

Contracts $0.1 0.3% Other

Revenues $2.6 7.4%

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0


$33.6 $35.7 $35.0


18.6%

Prof. Services$2.9 8.4%

Debt Service$0.6 1.8%


0.5%

Operating Transfers Out

$3.3 9.7%

Operating Expenses

$21.0 61.0%

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0


$35.3 $35.6 $34.4

68


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Solid Waste ManagementSolid Waste Management




Actual $Change

REVENUESSolid Waste Charges for Services 21,040,000 21,040,000 21,908,19922,201,682 (293,483)%104.1 %(1.3)Other Charges for Services - - 1371,203 (1,065)%- %(88.6)Rentals 25,000 25,000 22,92343,935 (21,012)%91.7 %(47.8)Miscellaneous Revenues 2,000 2,000 51,87687,384 (35,509)%2,593.8 %(40.6)Other Financing Sources - - 2,404- 2,404%- %- Revenue Transfers 250,000 250,000 366,294398,148 (31,854)%146.5 %(8.0)

TOTAL REVENUES $ 22,732,352 $ 22,351,833$ 21,317,000 $ 21,317,000 $ (380,519)

EXPENSE/ENCUM.Salaries 3,633,033 3,703,033 3,652,2303,588,538 63,692%98.6 %1.8Fringe Benefits 1,284,103 1,304,103 1,268,7921,264,207 4,585%97.3 %0.4Special Fringe Benefits 25,390 28,840 22,77623,869 (1,093)%79.0 %(4.6)Post Employment Services 3,170 3,220 2,2211,663 559%69.0 %33.6Pre-Employment Services 4,760 6,510 5,4741,013 4,461%84.1 %440.4Operating Supplies 746,351 686,901 666,322748,143 (81,822)%97.0 %(10.9)Routine Business 4,582 4,782 1,8673,473 (1,605)%39.1 %(46.2)Board Approved Travel 43,998 31,148 6,3728,136 (1,764)%20.5 %(21.7)Staff Training and Development 30,951 19,990 11,23921,546 (10,307)%56.2 %(47.8)Contractual Professional Services 554,019 532,456 508,001694,540 (186,539)%95.4 %(26.9)Maintenance and Repair Services 1,018,674 849,835 818,493938,738 (120,245)%96.3 %(12.8)Communications 81,611 81,611 46,73564,985 (18,250)%57.3 %(28.1)Insurance 110,000 110,000 66,23083,703 (17,473)%60.2 %(20.9)Public Utility Services 7,618,910 9,454,910 9,418,4839,057,793 360,690%99.6 %4.0Rentals 48,151 49,051 41,45341,110 343%84.5 %0.8Miscellaneous 970,423 972,923 954,4601,001,873 (47,413)%98.1 %(4.7)Interfund Transfers 1,945,000 6,180,000 6,177,9236,196,200 (18,277)%100.0 %(0.3)Cost Recovery and Intergov't Transfers - - -1,000 (1,000)%- %(100.0)Capital Outlays 69,000 183,619 167,53331,540 135,993%91.2 %431.2Debt Service 5,000 8,063 7,7641,575 6,189%96.3 %392.9

TOTAL EXPENSE/ENCUM. $ 23,773,646 $ 23,844,370$ 18,197,126 $ 24,210,995 $ 70,724%98.5 %0.3

%(1.7)%104.9

REVENUES OVER/(UNDER) $ (1,041,294) $ (2,893,995) $ (1,492,537)$ 3,119,874

$ 6,323,880 $ 5,924,245CASH BALANCE

69

2015 YEAR-END ANALYSIS AND COMMENTARY Environmental Services – Solid Waste Management The current revenue budget for Solid Waste Management was $21.3 million, with an expense estimate of $18.2 million. The actual figures were $22.4 million in revenues and expenses of $23.8 million, decreasing the fund reserves by $1.5 million during 2015.

Solid Waste Actual Revenues $22.4 Million

The following chart depicts a decrease in revenues of $0.3 million from $22.7 million in 2014 to $22.4 million in 2015, which was a decrease of 1.7%. This is due to decreased revenue from Tipping Fees of $0.3 million.


Total expenses of $23.8 million for Solid Waste Management can be viewed in the following pie chart. Operating Expenses at $11.1 million or 46.7% are the largest expense category. Of this amount, $9.4 million encompasses landfill costs alone.

Solid Waste Actual Expenses $23.8 Million

Actual and budgeted expenses for Solid Waste Management are represented in the chart below. The 2015 expenses of $23.8 million were 98.5% of the budgeted $24.2 million and were $.07 million or 0.3% above 2014 actual expenses.


For 2015, there are 64.20 positions for Solid Waste Management.

Tipping Fees$11.8 53.0%

Property Charges $10.0

44.8%

Investment Income $0.4

1.6%

Other Revenue

$0.2 0.6%

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0


$22.7 $21.3 $22.4


20.6%

Operating Expenses

$11.1 46.7%

Prof. Services$1.4 6.1%

Operating Transfers Out $6.2 25.9%


0.7%

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0


$23.7 $24.2 $23.8

70


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Human Services Levy FundsHuman Services Levy A (7.21 Mill)




Actual $Change

REVENUES61,731,130 61,731,130 60,914,30754,122,403 6,791,904%98.7 %12.5General Property Tax2,583,127 2,583,127 2,569,4362,622,227 (52,791)%99.5 %(2.0)Personal Property Tax

73,952 73,952 36,23435,562 673%49.0 %1.9Trailer Tax8,657,500 8,657,500 8,688,8488,702,069 (13,220)%100.4 %(0.2)Homestead and Rollbacks

906,824 906,824 453,412906,824 (453,412)%50.0 %(50.0)TPP-Fixed Rate Loss State Reimb.

TOTAL REVENUES $ 66,389,084 $ 72,662,238$ 73,952,533 $ 73,952,533 $ 6,273,153

EXPENSE/ENCUM.Salaries 103,339 103,339 102,37898,901 3,476%99.1 %3.5Fringe Benefits 35,397 35,397 34,86035,440 (580)%98.5 %(1.6)Special Fringe Benefits 2,400 2,400 -- -%- %- Operating Supplies 2,000 2,000 1,837719 1,117%91.8 %155.4Routine Business 1,500 1,500 -141 (141)%- %(100.0)Board Approved Travel 5,200 5,200 -1,338 (1,338)%- %(100.0)Staff Training and Development 500 500 -- -%- %- Contractual Professional Services 106,500 107,100 29,74773,487 (43,740)%27.8 %(59.5)Social Services Contractual Services 2,947,453 2,998,464 2,496,0062,776,916 (280,909)%83.2 %(10.1)Communications 2,200 2,200 9681,130 (162)%44.0 %(14.3)Rentals 7,400 7,400 -43 (43)%- %(100.0)Interfund Transfers 33,350,867 39,412,679 39,412,67937,432,682 1,979,997%100.0 %5.3Cost Recovery and Intergov't Transfers 16,810,000 16,850,000 16,597,77516,571,600 26,175%98.5 %0.2Capital Outlays 2,400 4,400 4,400- 4,400%100.0 %-


%9.4%98.3

REVENUES OVER/(UNDER) $ 9,396,688 $ 14,419,954 $ 13,981,588$ 20,575,377

$ 21,985,321 $ 36,130,745CASH BALANCE

71

2015 YEAR-END ANALYSIS AND COMMENTARY Family & Children First Council – Human Services Levy A The current revenue budget for Human Services Levy A was $74.0 million, with an expense estimate of $59.5 million. The actual figures were $72.7 million in revenues and expenses of $58.7 million, increasing the cash balance by $14.0 million for 2015.

Human Services Levy A Actual Revenues $72.7 Million

State Revenues

$9.1 12.5%

Property Taxes $63.6 87.5%

The following chart depicts an increase in revenues of $6.3 million from $66.4 million in 2014 to $72.7 million in 2015. This reflects an increase of 9.4% due to an increase in General Property Tax.

2014 – 2015 Revenues (In Millions)

$66.4 $74.0 $72.7

$0.0

$20.0

$40.0

$60.0

$80.0


Total expenses of $58.7 million include allocations to various county agencies and support service contracts.

Human Services Levy A Actual Expenses $58.7 Million

City of

Oakwood, $0.1 , 0.2%

Support Services,

$7.9 , 13.5%

Indigent Ill, $0.9 , 1.5%

Sheriff Prisoner Care,

$0.4 , 0.7%

Juvenile Court, $2.3 ,

3.9%

FCFC, $1.6 , 2.7%

Board of DDS, $29.6 ,

50.4%

Public Health, $15.9 , 27.1%

Actual and budgeted expenses for Levy A are represented in the chart below. The 2015 expenses of $58.7 million were 98.6% of the budgeted $59.5 million and were $1.7 million or 3.0% more than 2014 actual expenses. The largest increase is in Interfund Transfers, which increased $2.0 million or 5.3% from 2014 due to the accounting timing of the Indigent Ill transfer.


$57.0$59.5 $58.7

$0.0

$20.0

$40.0

$60.0

$80.0


Levy A, which had an 8.21 mills replacement in 2014, expires in 2021. The collection of the levy replacement funds began in 2015.

72


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Human Services Levy FundsHuman Services Levy B (6.03 Mill)




Actual $Change

REVENUES43,221,715 43,221,715 44,187,20345,264,661 (1,077,458)%102.2 %(2.4)General Property Tax1,998,020 1,998,020 2,576,4712,193,090 383,381%129.0 %17.5Personal Property Tax

48,815 48,815 26,17929,742 (3,563)%53.6 %(12.0)Trailer Tax6,937,433 6,937,433 6,970,2767,277,874 (307,598)%100.5 %(4.2)Homestead and Rollbacks2,109,946 2,109,946 1,454,1402,109,946 (655,806)%68.9 %(31.1)TPP-Fixed Rate Loss State Reimb.

- 13,095 -- -%- %- Human Service Levy Interfund Transfer

TOTAL REVENUES $ 56,875,313 $ 55,214,269$ 54,315,929 $ 54,329,024 $ (1,661,045)

EXPENSE/ENCUM.Operating Supplies 4,750 4,750 -1,466 (1,466)%- %(100.0)Routine Business 2,500 2,500 -3,960 (3,960)%- %(100.0)Contractual Professional Services 1,611,752 1,719,571 469,8831,105,499 (635,616)%27.3 %(57.5)Social Services Contractual Services 987,207 1,012,207 987,2071,435,660 (448,453)%97.5 %(31.2)Communications 1,084 1,084 507724 (217)%46.8 %(29.9)Rentals 2,500 5,500 3,1042,083 1,022%56.4 %49.1Miscellaneous 500 500 -- -%- %- Interfund Transfers 69,363,930 73,291,387 72,613,46269,603,120 3,010,342%99.1 %4.3Capital Outlays 6,000 5,000 3,86310,227 (6,364)%77.3 %(62.2)


%(2.9)%101.6


$ 23,347,978 $ 4,630,748CASH BALANCE

73

2015 YEAR-END ANALYSIS AND COMMENTARY Family & Children First Council – Human Services Levy B The current revenue budget for Human Services Levy B was $54.3 million, with an expense estimate of $76.0 million. The actual figures were $55.2 million in revenues and expenses of $74.1 million, decreasing the fund reserves by $18.9 million during 2015.

Human Services Levy B Actual Revenues $55.2 Million

State Revenues

$8.4 15.2%

Property Taxes $46.8

84.8%

The following chart depicts the revenues of $55.2 million for 2015, which is $1.7 million less than 2014. Property Taxes make up the majority of revenue in the fund.


$56.9 $54.3 $55.2

$0.0 $10.0 $20.0 $30.0 $40.0 $50.0 $60.0 $70.0 $80.0 $90.0


Total expenses of $74.1 million include allocations to various county agencies and other programs. The Other category includes Education Life Skills, Health Safety Initiative, Income Stability and Sinclair Fast Forward.

Human Services Levy B Actual Expenses $74.1 Million

Other $1.6 2.2%

FCFC Community Initiatives $1.7 2.3%

Senior Initiative

Services $9.9 13.4%

Handicapped Children $1.0

1.2%

Children Services

$27.2 36.8%

General Medical

Relief $1.5 2.0%

ADAMHS $26.0 35.2%

Gateway Homeless

$2.3 3.1%

Stillwater Center $2.9

3.8%

Actual and budgeted expenses for Levy B are represented in the chart below. The 2015 expenses of $74.1 million were 97.4% of the budgeted $76.0 million and were $1.9 million or 2.7% above the 2014 actuals of $72.2 million.


$72.2 $76.0 $74.1

$0.0$10.0$20.0$30.0$40.0$50.0$60.0$70.0$80.0$90.0


Levy B, which had a 6.03 mills replacement in 2010, expires in 2017.

74


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Children ServicesChildren Services




Actual $Change

REVENUESFederal Revenues 20,894,231 20,584,766 18,612,87519,235,428 (622,553)%90.4 %(3.2)State Revenues 2,863,245 2,904,617 3,229,2392,880,299 348,940%111.2 %12.1Other Charges for Services 456,293 456,293 412,687430,600 (17,912)%90.4 %(4.2)Miscellaneous Revenues 120,048 120,048 189,951452,363 (262,412)%158.2 %(58.0)Revenue Transfers 26,178,723 26,178,723 27,296,99425,977,129 1,319,865%104.3 %5.1Cost Recovery and Intergov't Transfers 124,644 124,644 203,97499,710 104,264%163.6 %104.6

TOTAL REVENUES $ 49,075,529 $ 49,945,720$ 50,637,184 $ 50,369,091 $ 870,191

EXPENSE/ENCUM.Salaries 173,992 162,979 162,978168,261 (5,282)%100.0 %(3.1)Fringe Benefits 73,326 65,423 65,42369,905 (4,483)%100.0 %(6.4)Special Fringe Benefits 711 438 438460 (22)%100.0 %(4.8)Operating Supplies 17,916 16,850 16,84815,344 1,504%100.0 %9.8Routine Business 10,562 8,699 8,69913,542 (4,843)%100.0 %(35.8)Board Approved Travel 8,692 5,228 5,2273,952 1,275%100.0 %32.2Contractual Professional Services 165,112 255,753 255,752132,220 123,532%100.0 %93.4Social Services Contractual Services 20,015,778 19,351,555 19,351,55519,624,334 (272,779)%100.0 %(1.4)Communications 6,642 - -4,864 (4,864)%- %(100.0)Rentals - 3,591 3,591- 3,591%100.0 %- Other Social Services 4,126,371 4,359,277 4,359,2764,853,440 (494,165)%100.0 %(10.2)Miscellaneous 624,177 761,246 761,246729,804 31,442%100.0 %4.3Interfund Transfers 773,674 828,944 828,943808,124 20,820%100.0 %2.6Cost Recovery and Intergov't Transfers 26,828,259 25,497,533 25,497,53225,566,256 (68,724)%100.0 %(0.3)


%1.8%99.2

REVENUES OVER/(UNDER) $ (2,914,978) $ (948,425) $ (1,371,787)$ (2,188,028)

$ 5,453,405 $ 5,142,722CASH BALANCE

75

2015 YEAR-END ANALYSIS AND COMMENTARY Job and Family Services – Children Services The current revenue budget for Children Services was $50.4 million, with an expense estimate of $51.3 million. The actual figures were $49.9 million in revenues and expenses of $51.3 million, decreasing the fund reserves by $1.4 million during 2015.

Children Services Actual Revenues $49.9 Million

Cost Recovery

$0.2 0.4%

Other Charges

$0.4 0.8% Misc.

Revenues $0.2 0.4%

State Revenues $3.2 6.4%

Federal Revenues

$18.6 37.3%

Levy Transfer

$27.3 54.7%

The following chart depicts an increase in revenues from $49.1 million in 2014 to $49.9 million in 2015, which was an increase of $0.8 million or 1.8%. The largest categories of increase in revenues were Revenue Transfers, which was up $1.3 million because of one-time reimbursements from the Human Services Levy, along with $0.3 million in State Revenues.


$49.1 $50.4 $49.9

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0


Total expenses of $51.3 million for Children Services can be viewed in the following pie chart. The largest expenditure category was Operating Expenses at $30.7 million (which includes the payment to the Public Assistance Funds for operations). Next was Professional Services at $19.6 million or 38.2% of the budget. This is the agency cost of placing children in protective care. Other areas of expense included Agency, Group, Institutional, Emergency and Treatment Homes, as well as Relative Care and other services.

Children Services Actual Expenses $51.3 Million

Operating Expenses

$30.7 59.8%

Transfers Out $0.8

1.6%

Prof. Services

$19.6 38.2%

Personal Services

$0.2 0.4%

Actual and budgeted expenses for Children Services are represented in the chart below. The 2015 expenses of $51.3 million were 100.0% of the budgeted $51.3 million and were $0.7 million or 1.3% less than 2014 actual expenses.


$52.0 $51.3 $51.3

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0


There are 3.00 full-time positions budgeted under this fund and subfund.

76


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Child Support EnforcementChild Support Enforcement Agency




Actual $Change

REVENUES10,762,345 10,762,345 9,687,0507,568,581 2,118,469%90.0 %28.093.563 - Child Support Enforcement1,000,000 1,000,000 861,2821,744,446 (883,164)%86.1 %(50.6)State Reimbursements1,860,000 1,860,000 2,015,4781,934,569 80,910%108.4 %4.2Other Fees

- - 3,500- 3,500%- %- Special Donations and Contributions- - 58- 58%- %- Refunds- - 54- 54%- %- Reimb-non reiss PY wrrt void - An Bgt

1,500 1,500 30200 (170)%2.0 %(85.0)Reimbursement160,000 160,000 193,926194,289 (363)%121.2 %(0.2)Miscellaneous

- - 40,15785,072 (44,914)%- %(52.8)Reimb-Wrkrs Comp Self-ins PremiumRetrns

2,000,000 2,000,000 2,382,0782,429,782 (47,704)%119.1 %(2.0)Child Support IV-D Transfer

TOTAL REVENUES $ 13,956,938 $ 15,183,613$ 15,783,845 $ 15,783,845 $ 1,226,676

EXPENSE/ENCUM.Salaries 7,015,322 6,927,122 6,641,2136,137,034 504,179%95.9 %8.2Fringe Benefits 2,540,041 2,510,041 2,401,2852,300,710 100,575%95.7 %4.4Special Fringe Benefits 179,200 139,200 125,206117,507 7,700%89.9 %6.6Operating Supplies 42,000 37,000 19,03818,656 382%51.5 %2.1Routine Business 9,750 9,750 6,1632,531 3,632%63.2 %143.5Board Approved Travel 23,550 21,250 13,72213,798 (76)%64.6 %(0.6)Staff Training and Development 16,500 22,000 18,51917,071 1,448%84.2 %8.5Contractual Professional Services 56,000 59,000 56,08750,369 5,718%95.1 %11.4Maintenance and Repair Services 49,000 39,000 19,86719,430 437%50.9 %2.3Communications 207,000 192,551 172,198181,293 (9,095)%89.4 %(5.0)Rentals 680,000 691,000 514,823535,704 (20,882)%74.5 %(3.9)Other Social Services 25,000 24,999 8,0131,527 6,486%32.1 %424.7Miscellaneous 16,000 32,000 29,18911,416 17,772%91.2 %155.7Interfund Transfers 3,298,671 3,505,120 3,500,1393,461,867 38,272%99.9 %1.1Cost Recovery and Intergov't Transfers 1,500,000 1,625,000 1,432,4751,293,103 139,371%88.2 %10.8Capital Outlays 639,750 252,634 170,085- 170,085%67.3 %-


%8.8%96.2

REVENUES OVER/(UNDER) $ (205,080) $ (303,822) $ 55,589$ (513,939)

$ 1,767,833 $ 3,100,103CASH BALANCE

77

2015 YEAR-END ANALYSIS AND COMMENTARY Job and Family Services – Child Support Enforcement Agency (CSEA) The current revenue budget for Child Support Enforcement was $15.8 million, with an expense estimate of $16.1 million. The actual figures were $15.2 million in revenues and expenses of $15.1 million, increasing the fund reserves by $0.1 million during 2015.

CSEA Actual Revenues $15.2 Million

Other Charges

$2.0 13.2%

Misc. $0.2 1.3%


Federal Revenues

$9.7 63.8%

Revenue Transfers

$2.4 15.8%

The following chart depicts an increase in revenues from $14.0 million in 2014 to $15.2 million in 2015, which was an increase of 8.8%. The largest increase is in Federal Revenues, which grew by $2.1 million.


$14.0 $15.8 $15.2

$0.0

$5.0

$10.0

$15.0

$20.0


Actual expenses totaling $15.1 million are noted in the following chart. The largest expense area was Personal Services at $9.0 million or 59.6%. The next two largest sources were Transfers Out at $3.5 million or 23.2% and Operating Expenses for $2.2 million or 14.6%. Transfers Out of $3.5 million includes the legal contract for the Clerk of Courts, Common Pleas Court – General, Domestic Relations and Juvenile Courts.

CSEA Actual Expenses $15.1 Million

Prof. Services

$0.2 1.3%

Transfers Out $3.5 23.2%

Operating Expenses

$2.2 14.6%

Personal Services

$9.0 59.6%

Capital Outlays

$0.2 1.3%

Actual and budgeted expenditures for Child Support Enforcement are represented in the chart below. The 2015 expenses of $15.1 million were approximately 94.0% of the budgeted $16.1 million. When compared to 2014 expenses of $14.2 million, this was an increase of $0.9 million or 6.8%.


$14.2$16.1 $15.1

$0.0

$5.0

$10.0

$15.0

$20.0


This fund had budgeted full-time positions totaling 143.00 and part-time positions totaling 1.00 for 2015, which is an increase of 3.00 positions.

78


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Other Special Revenue FundsJFS-Frail & Elderly Services




Actual $Change

REVENUES- - 1,000- 1,000%- %- Reimbursement

9,930,137 9,930,137 9,930,1379,930,137 -%100.0 %- Human Service Levy Interfund Transfer

TOTAL REVENUES $ 9,930,137 $ 9,931,137$ 9,930,137 $ 9,930,137 $ 1,000

EXPENSE/ENCUM.Salaries 202,370 202,370 133,166122,937 10,230%65.8 %8.3Fringe Benefits 57,092 57,092 34,04930,517 3,533%59.6 %11.6Special Fringe Benefits 540 540 540540 -%100.0 %- Operating Supplies 500 500 -- -%- %- Routine Business 2,700 2,700 3271,174 (847)%12.1 %(72.1)Board Approved Travel 3,000 2,439 6462,591 (1,945)%26.5 %(75.1)Staff Training and Development 1,000 1,000 -- -%- %- Contractual Professional Services 1,600 1,600 642136 506%40.1 %370.6Social Services Contractual Services 10,095,000 10,095,000 9,792,3079,930,489 (138,181)%97.0 %(1.4)Communications 100 100 7272 -%72.0 %- Insurance 4,500 4,986 4,9434,961 (18)%99.1 %(0.4)Miscellaneous - 75 -- -%- %- Capital Outlays 1,500 1,500 -- -%- %-


%- %100.0

REVENUES OVER/(UNDER) $ (163,280) $ (439,765) $ (35,556)$ (439,765)

$ 1,487,691 $ 2,282,326CASH BALANCE

79

2015 YEAR-END ANALYSIS AND COMMENTARY JFS – Frail and Elderly Services The current revenue budget for Frail and Elderly Services was $9.9 million, with an expense estimate of $10.4 million. The actual figures were $9.9 million in revenues and expenses of $10.0 million, decreasing the fund reserves by $0.1 million. All revenues for Frail and Elderly Services are derived from the Human Services Levy for senior services. The following chart illustrates the unvaried status of revenue associated with the Human Service Levy Transfer from $9.9 million in 2014 to $9.9 million in 2015.


$9.9 $9.9 $9.9

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

$14.0


Total expenses of $10.0 million are in the pie chart below. The largest expenditure category was Service Contracts at $9.9 million or 98.0%.

Frail and Elderly Services Fund Expenses $10.0 Million

Service Contracts

$9.8 98.0%

Personal Services

$0.2 2.0%

Actual and budgeted expenses for Frail and Elderly Services are represented in the chart below. The 2015 expenses of $10.0 million were 96.1% of the current budget and were $0.1 million or 1.0% below 2014 actual expenses.


$10.1 $10.4 $10.0

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

$14.0


This fund had 3.00 budgeted positions for 2015, which is an increase of 1.00 position.

80


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Job & Family ServicesJob & Family Services




Actual $Change

REVENUESFederal Revenues 30,576,353 33,226,353 29,303,72528,670,573 633,152%88.2 %2.2State Revenues 7,540,000 7,540,000 6,414,4865,720,156 694,329%85.1 %12.1Revenues from Other Local Governments 520,000 520,000 484,379575,808 (91,429)%93.1 %(15.9)Criminal Justice Charges for Service 11,000 11,000 28,91216,054 12,858%262.8 %80.1Other Charges for Services 1,000 1,000 349255 94%34.9 %36.8Rentals 5,000 5,000 19,40019,265 135%388.0 %0.7Miscellaneous Revenues 1,000 1,000 138,843342,301 (203,459)%13,884.3 %(59.4)Other Financing Sources - - 12,5542,240 10,314%- %460.4Revenue Transfers 2,860,000 2,860,000 3,167,7852,699,995 467,789%110.8 %17.3Cost Recovery and Intergov't Transfers 28,578,259 28,626,259 27,493,41027,010,244 483,166%96.0 %1.8

TOTAL REVENUES $ 65,056,892 $ 67,063,841$ 70,092,612 $ 72,790,612 $ 2,006,950

EXPENSE/ENCUM.Salaries 37,072,266 36,388,936 36,150,84434,266,239 1,884,605%99.3 %5.5Fringe Benefits 13,124,684 13,009,658 12,362,24712,130,731 231,516%95.0 %1.9Special Fringe Benefits 208,340 202,478 158,834145,901 12,933%78.4 %8.9Post Employment Services 5,000 9,000 6,1565,253 903%68.4 %17.2Pre-Employment Services 31,500 31,500 16,81015,092 1,718%53.4 %11.4Operating Supplies 602,100 513,615 440,967375,680 65,288%85.9 %17.4Routine Business 796,300 848,943 820,921749,471 71,450%96.7 %9.5Board Approved Travel 75,200 85,950 37,79155,203 (17,412)%44.0 %(31.5)Staff Training and Development 93,300 106,950 78,45552,585 25,870%73.4 %49.2Contractual Professional Services 2,231,200 2,535,690 2,389,6432,276,916 112,727%94.2 %5.0Social Services Contractual Services 4,620,000 6,005,875 5,901,4875,406,175 495,312%98.3 %9.2Maintenance and Repair Services 868,000 900,692 880,562880,187 375%97.8 %- Communications 804,900 1,049,577 939,283743,006 196,277%89.5 %26.4Public Utility Services 615,000 650,000 495,518685,044 (189,525)%76.2 %(27.7)Rentals 2,300,000 2,547,222 2,438,2032,039,222 398,981%95.7 %19.6Other Social Services 437,000 669,688 555,127318,698 236,429%82.9 %74.2Miscellaneous 3,175,000 4,337,384 4,299,6233,674,511 625,111%99.1 %17.0Interfund Transfers 1,181,000 1,188,910 986,2392,122,319 (1,136,081)%83.0 %(53.5)Cost Recovery and Intergov't Transfers 1,000 436,890 434,903494,136 (59,233)%99.5 %(12.0)Capital Outlays 2,717,800 972,966 880,352547,490 332,862%90.5 %60.8Construction and Improvements 45,000 44,000 4,650- 4,650%10.6 %-


%3.1%92.1

REVENUES OVER/(UNDER) $ (1,926,966) $ 254,688 $ (3,214,772)$ (911,978)

$ 7,479,783 $ 6,012,653CASH BALANCE

81

2015 YEAR-END ANALYSIS AND COMMENTARY Job and Family Services (JFS) – Public Assistance The current revenue budget for JFS Public Assistance was $72.8 million, with an expense estimate of $72.5 million. The actual figures were $67.1 million in revenues and expenses of $70.3 million, decreasing the fund reserves by $3.2 million during 2015.

JFS Public Assistance Actual Revenues $67.1 Million

Misc. Revenues $0.1 0.2%

Other Revenues $0.6 0.8%

Revenue Transfers $3.2 4.7%


Federal Revenues

$29.3 43.7%

Cost Recovery

$27.5 41.0%

The following chart depicts an increase in revenue from $65.1 million in 2014 to $67.1 million in 2015, which was an increase of 3.1%. The largest increase in revenue is State Revenues which show an increase of $0.7 million or 12.1% due to increased State Reimbursements. For this fund, Cost Recovery revenue is received from other Job & Services’ funds to reimburse the Public Assistance fund for allowable expenditures. This totals 41.2% of the fund revenue.


$65.1 $72.8 $67.1

$0.0

$20.0

$40.0

$60.0

$80.0


Actual expenses are noted in the following chart. The largest expense was Personal Services at $48.5 million or 69.0% of total followed by Professional Services at $10.1 million or 14.4% of budget.

JFS Public Assistance Actual Expenses $70.3 Million

Prof. Services

$10.1 14.4%

Transfers Out $1.0

1.4%

Operating Expenses

$9.8 13.9% Personal Services

$48.5 69.0%

Capital Outlays

$0.9 1.3%

Actual and budgeted expenditures for JFS Public Assistance are represented in the chart below. The 2015 expenses of $70.3 million were approximately 96.9% of the budgeted $72.5 million. When compared to 2014 expenses of $67.0 million, this was an increase of $3.3 million or 4.9%.

2014 – 2015 Expenses (In Millions)

$67.0 $72.5 $70.3

$0.0

$20.0

$40.0

$60.0

$80.0


This fund had budgeted positions totaling 790.00 for 2015. This included Public Assistance and Children Services divisions and was comprised of 745.00 full-time, 44.00 part-time positions and 1.00 seasonal position.

82


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

MC Bd of Developmental DisabilitiesMC Board of Development Disabilities




Actual $Change

REVENUESProperty Taxes 3,283,822 3,283,822 3,028,4072,973,859 54,548%92.2 %1.8Federal Revenues 12,690,093 12,690,093 9,951,20311,144,993 (1,193,790)%78.4 %(10.7)State Revenues 3,646,365 3,646,365 3,573,7173,377,234 196,483%98.0 %5.8Revenues from Other Local Governments 26,000 26,000 2,76313,596 (10,833)%10.6 %(79.7)Other Charges for Services 1,622,500 1,622,500 1,625,9851,609,140 16,844%100.2 %1.0Rentals 58,947 58,947 61,31460,231 1,083%104.0 %1.8Miscellaneous Revenues 25,400 25,400 290,273561,663 (271,390)%1,142.8 %(48.3)Other Financing Sources 5,000 5,000 8,950- 8,950%179.0 %- Revenue Transfers 21,637,552 21,637,552 21,386,52921,689,575 (303,046)%98.8 %(1.4)

TOTAL REVENUES $ 41,430,291 $ 39,929,140$ 42,995,679 $ 42,995,679 $ (1,501,151)

EXPENSE/ENCUM.Salaries 24,222,104 24,222,104 22,598,01122,156,877 441,135%93.3 %2.0Fringe Benefits 9,151,952 9,139,952 8,335,1538,299,393 35,760%91.2 %0.4Special Fringe Benefits 49,500 49,000 11,77014,271 (2,501)%24.0 %(17.5)Post Employment Services 1,750 2,250 7411,197 (456)%32.9 %(38.1)Pre-Employment Services 21,500 26,000 25,00021,000 4,000%96.2 %19.0Operating Supplies 1,404,056 1,461,056 1,287,9121,298,690 (10,778)%88.1 %(0.8)Outside Agency Bd Approved Travel 64,705 69,305 55,39136,527 18,864%79.9 %51.6Routine Business 248,567 317,067 286,361248,826 37,535%90.3 %15.1Staff Training and Development 86,270 90,830 80,82873,730 7,098%89.0 %9.6Contractual Professional Services 1,488,595 1,549,935 1,333,7951,433,437 (99,643)%86.1 %(7.0)Social Services Contractual Services 334,897 386,897 338,835303,764 35,071%87.6 %11.5Maintenance and Repair Services 718,533 961,033 931,856796,054 135,802%97.0 %17.1Communications 146,002 163,002 124,604126,403 (1,798)%76.4 %(1.4)Insurance 136,775 136,775 129,965121,803 8,162%95.0 %6.7Public Utility Services 814,516 814,516 718,916805,541 (86,625)%88.3 %(10.8)Rentals 9,333 29,213 23,1106,296 16,814%79.1 %267.0Intergovernmental 4,397,000 3,937,495 3,555,1044,038,478 (483,374)%90.3 %(12.0)Miscellaneous 590,176 485,664 310,526246,751 63,775%63.9 %25.8Interfund Transfers 166,000 677,241 677,184165,943 511,241%100.0 %308.1Capital Outlays 134,449 178,586 167,475163,979 3,496%93.8 %2.1Construction and Improvements - - -12,500 (12,500)%- %(100.0)


%(3.6)%92.9

REVENUES OVER/(UNDER) $ 1,058,830 $ (1,702,242) $ (1,063,397)$ (1,191,001)

$ 6,377,654 $ 5,956,431CASH BALANCE

83

2015 YEAR-END ANALYSIS AND COMMENTARY Montgomery County Board of Developmental Disabilities Services (DDS) The current revenue budget for DDS was $43.0 million, with an expense estimate of $44.7 million. The actual figures were $39.9 million in revenues and expenses of $41.0 million, decreasing the fund reserves by $1.1 million in 2015.

Board of DDS Actual Revenues $39.9 Million

Revenue Transfers

$21.4 53.6% State

Revenues $3.6 8.9%

Other Revenues

$1.7 4.3%

Federal Revenues

$9.9 24.9%

Property Taxes $3.0

7.6%

Misc. Revenues

$0.3 0.7% The following chart depicts a decrease in revenues of $1.5 million from $41.4 million in 2014 to $39.9 million in 2015, which was a decrease of 3.6%. The largest revenue decrease is in Federal Revenues, which decreased $1.2 million or 10.7% from 2014 due to a reduction in Federal Reimbursements and XIX Targeted Case Management.


$41.4 $43.0 $39.9

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0


Total expenses of $41.0 million for the Board of DDS can be viewed in the following pie chart. The largest expenditure category was Personal Services at $30.9 million or 75.5%. The next largest category was Operating Expenses at $6.3 million or 15.4%.

Board of DDS Actual Expenses $41.0 Million

Prof. Services

$2.9 7.0%

Transfers Out $0.7

1.7%

Operating Expenses

$6.3 15.4%

Personal Services

$30.9 75.5%

Capital Outlays

$0.2 0.4%

Actual and budgeted expenses for Board of DDS are represented in the chart below. The 2015 expenses of $41.0 million were 91.7% of the budgeted $44.7 million and were $0.6 million or 1.5% more than 2014 actual expenses primarily due to an increase of $0.5 million in Interfund Transfers made to capital funds.


$40.4 $44.7 $41.0

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0


This fund has budgeted positions totaling 588.50. There are 514.00 full-time and 74.50 part-time positions.

84


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

MC Bd of Developmental DisabilitiesMC Bd of DDS Residential Services




Actual $Change

REVENUESFederal Revenues - - 8,966- 8,966%- %- State Revenues 1,888,986 1,888,986 1,886,0251,914,636 (28,612)%99.8 %(1.5)Miscellaneous Revenues - - 27,4797,028 20,451%- %291.0Revenue Transfers 7,369,297 7,369,297 8,178,9957,431,877 747,118%111.0 %10.1Cost Recovery and Intergov't Transfers - - 41,836- 41,836%- %-

TOTAL REVENUES $ 9,353,540 $ 10,143,300$ 9,258,283 $ 9,258,283 $ 789,760

EXPENSE/ENCUM.Social Services Contractual Services 2,054,000 2,273,340 2,196,5672,273,212 (76,645)%96.6 %(3.4)Intergovernmental 7,520,000 8,017,009 8,017,0087,297,028 719,980%100.0 %9.9Miscellaneous 440,000 398,651 398,651386,545 12,106%100.0 %3.1Cost Recovery and Intergov't Transfers 20,000 45,000 24,04426,033 (1,988)%53.4 %(7.6)


%8.4%109.6

REVENUES OVER/(UNDER) $ (629,277) $ (1,475,717) $ (492,970)$ (775,717)

$ 4,224,830 $ 4,040,329CASH BALANCE

85

2015 YEAR-END ANALYSIS AND COMMENTARY Montgomery County Board of Developmental Disabilities Services (DDS) Residential Services The current revenue budget for Residential Services was $9.3 million, with an expense estimate of $10.7 million. The actual figures were $10.1 million in revenues and expenses of $10.6 million.

DDS Residential Services Actual Revenues $10.1 Million

Levy Transfer

$8.2 81.2%

State Revenues

$1.9 18.8%

The following chart depicts an increase in revenues of $0.7 million from $9.4 million in 2014 to $10.1 million in 2015, which was an increase of 8.4%. The increase was in Revenue Transfers from the Human Services Levy.


$9.4 $9.3 $10.1

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0


Total expenses of $10.6 million are in the pie chart below. The largest expenditure category was Operating Expenses at $8.4 million or 79.2%. Of this, $8.0 million is waiver match money paid to the State of Ohio’s Department of Developmental Disabilities (DODD).

DDS Residential Services Actual Expenses $10.6 Million

Prof. Services

$2.2 20.8%

Operating Expenses

$8.4 79.2%

Actual and budgeted expenses for Residential Services are represented in the chart below. The 2015 expenses of $10.6 million were 99.1% of the budgeted $10.7 million and were $0.6 million or 6.5% above 2014 actual expenses.


$10.0 $10.7 $10.6

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0


86


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Sheriff ContractsSheriff Harrison Township Contract




Actual $Change

REVENUES4,415,457 4,217,367 3,875,3674,155,757 (280,390)%91.9 %(6.7)Contracts with Local Municipalities


TOTAL REVENUES $ 4,203,744 $ 3,894,614$ 4,415,457 $ 4,217,367 $ (309,130)

EXPENSE/ENCUM.Salaries 2,389,221 2,418,221 2,417,5472,313,211 104,336%100.0 %4.5Fringe Benefits 1,047,747 899,882 899,882920,874 (20,993)%100.0 %(2.3)Special Fringe Benefits 13,500 - -4,262 (4,262)%- %(100.0)Operating Supplies 20,000 9,000 8,5929,532 (940)%95.5 %(9.9)Contractual Professional Services 537,540 532,815 530,070536,922 (6,851)%99.5 %(1.3)Communications 57,449 57,449 52,36033,505 18,855%91.1 %56.3Insurance 150,000 100,000 93,07682,585 10,491%93.1 %12.7Intergovernmental 200,000 200,000 200,000200,000 -%100.0 %- Cost Recovery and Intergov't Transfers - - -3,000 (3,000)%- %(100.0)


%(7.4)%92.3

REVENUES OVER/(UNDER) $ 99,853 $ - $ (306,913)$ -

$ 324,633 $ 20,005CASH BALANCE

87

2015 YEAR-END ANALYSIS AND COMMENTARY Sheriff – Harrison Township Contract The current revenue budget for the Harrison Township Contract was $4.2 million, with an expense estimate of $4.2 million. The actual figures were $3.9 million in revenues and expenses of $4.2 million, decreasing the fund reserves by $0.3 million. All revenues for the Harrison Township Contract are derived from the local government for road patrol services. The following chart depicts a decrease in revenues of $0.3 million from $4.2 million in 2014 to $3.9 million in 2015, which was a decrease of 7.4%.


$4.2 $4.2$3.9

$0.0

$2.0

$4.0


Total expenses of $4.2 million are in the pie chart below. The largest expenditure category was Personal Services at $3.3 million or 78.5%. Harrison Township Contract Actual Expenses

$4.2 Million

Prof. Services

$0.7 16.7%

Operating $0.2 4.8%

Personal Services

$3.3 78.5%

Actual and budgeted expenses for Harrison Township are represented in the chart below. The 2015 expenses of $4.2 million were 99.6% of the budgeted $4.2 million and were $0.1 million or 2.4% above 2014 actual expenses.


$4.1 $4.2 $4.2

$0.0

$2.0

$4.0


This fund had 32.50 budgeted full-time positions in 2015.

88


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Sheriff ContractsRegional Dispatch




Actual $Change

REVENUES793,000 793,000 706,507752,880 (46,373)%89.1 %(6.2)State Reimbursements99,619 99,619 65,00669,727 (4,720)%65.3 %(6.8)Contracts with Local Municipalities

- - 912,559- 912,559%- %- Contracts - Police Dispatching -Internal4,728,286 4,728,286 3,815,7274,831,837 (1,016,110)%80.7 %(21.0)Contracts - Police Dispatching-External1,094,726 1,094,726 1,094,7261,140,768 (46,042)%100.0 %(4.0)Contracts -Fire Dispatching (Sheriff)

26,000 26,000 -- -%- %- Office Rentals- - 10- 10%- %- Refunds- - 330- 330%- %- Reimb-non reiss PY wrrt void - An Bgt

1,671,334 1,671,334 1,671,3351,630,570 40,765%100.0 %2.5Other Cash Transfers

TOTAL REVENUES $ 8,425,782 $ 8,266,200$ 8,412,965 $ 8,412,965 $ (159,582)

EXPENSE/ENCUM.Salaries 4,427,495 4,305,495 4,294,0013,888,594 405,407%99.7 %10.4Fringe Benefits 1,582,370 1,404,370 1,383,6681,393,905 (10,238)%98.5 %(0.7)Special Fringe Benefits 16,800 16,800 -6,421 (6,421)%- %(100.0)Operating Supplies 40,500 34,500 33,00333,044 (41)%95.7 %(0.1)Board Approved Travel 16,000 11,000 7,7186,016 1,703%70.2 %28.3Staff Training and Development 30,500 26,000 21,63921,609 30%83.2 %0.1Contractual Professional Services 45,800 45,800 37,11630,465 6,651%81.0 %21.8Maintenance and Repair Services 391,800 342,800 309,263417,029 (107,766)%90.2 %(25.8)Communications 175,600 232,100 227,800170,925 56,875%98.1 %33.3Insurance 24,700 24,700 22,82323,518 (695)%92.4 %(3.0)Public Utility Services 145,400 145,400 138,706168,123 (29,417)%95.4 %(17.5)Rentals 509,400 510,400 509,022487,897 21,125%99.7 %4.3Interfund Transfers 986,600 1,286,600 1,286,6001,792,081 (505,481)%100.0 %(28.2)Capital Outlays 20,000 27,000 26,86242,057 (15,195)%99.5 %(36.1)


%(1.9)%98.3

REVENUES OVER/(UNDER) $ (55,902) $ - $ (32,021)$ -

$ 1,122,457 $ 1,141,861CASH BALANCE

89

2015 YEAR-END ANALYSIS AND COMMENTARY Sheriff – Regional Dispatch The current revenue budget for Regional Dispatch was $8.4 million, with an expense estimate of $8.4 million. The actual figures were $8.3 million in revenues and expenses of $8.3 million, maintaining the fund reserves at the same level.

Regional Dispatch Actual Revenues $8.3 Million

Fire Dispatch

$1.1 13.3%

Sheriff Share $1.7

20.5%

Police Dispatch

$4.7 56.6%

State Revenues

$0.8 9.6%

Loan Reimb.

$0.1 1.2%

The following chart depicts a decrease in revenues of $0.1 million from $8.4 million in 2014 to $8.3 million in 2015, which was 1.9% lower. The decrease was mostly attributable to the external Contracts with Local Municipalities.


$8.4 $8.4 $8.3

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0


Total expenses of $8.3 million are in the pie chart below. The largest expenditure category was Personal Services at $5.7 million or 68.7%.

Regional Dispatch Actual Expenses $8.3 Million

Operating Expenses

$0.7 8.4%

Prof. Services

$0.6 7.2%

Transfers Out $1.3 15.7%

Personal Services

$5.7 68.7%

Actual and budgeted expenses for Regional Dispatch are represented in the chart below. The 2015 expenses of $8.3 million were 98.6% of the budgeted $8.4 million and were $0.2 million or 2.2% below 2014 actual expenses.


$8.5 $8.4 $8.3

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0


This fund had budgeted full-time positions of 88.50.

90


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Sheriff ContractsSheriff Washington Township Contract




Actual $Change

REVENUES4,075,739 3,735,384 3,624,9013,599,920 24,981%97.0 %0.7Contracts with Local Municipalities


TOTAL REVENUES $ 3,641,431 $ 3,640,701$ 4,075,739 $ 3,735,384 $ (730)

EXPENSE/ENCUM.Salaries 2,297,957 2,222,372 2,218,4432,175,187 43,256%99.8 %2.0Fringe Benefits 1,063,631 798,861 789,181794,849 (5,668)%98.8 %(0.7)Special Fringe Benefits 11,000 11,000 -6,465 (6,465)%- %(100.0)Operating Supplies 12,500 11,500 6,3885,846 542%55.5 %9.3Contractual Professional Services 343,633 343,633 334,998330,877 4,121%97.5 %1.2Communications 47,018 47,018 42,23024,507 17,723%89.8 %72.3Insurance 100,000 100,000 47,96368,816 (20,853)%48.0 %(30.3)Intergovernmental 200,000 200,000 200,000200,000 -%100.0 %- Cost Recovery and Intergov't Transfers - 1,000 1,000- 1,000%100.0 %-


%- %97.5

REVENUES OVER/(UNDER) $ 34,885 $ - $ 499$ -

$ 95,099 $ 96,153CASH BALANCE

91

2015 YEAR-END ANALYSIS AND COMMENTARY Sheriff – Washington Township Contract The current revenue budget for the Washington Township Contract was $3.7 million, with an expense estimate of $3.7 million. The actual figures were $3.6 million in revenues and expenses of $3.6 million, leaving the fund reserves the same. All revenues for the Washington Township Contract are derived from the local government for road patrol services. The following chart depicts a steady level of revenues as the amount from 2014 to 2015 remained the same at an amount of $3.6 million.


$3.6 $3.7 $3.6

$0.0

$2.0

$4.0


Total expenses of $3.6 million are in the pie chart below. The largest expenditure category was Personal Services at $3.0 million or 83.3%. Washington Township Contract Actual Expenses

$3.6 Million

Prof. Services

$0.4 11.1%

Operating $0.2 5.6%

Personal Services

$3.0 83.3%

Actual and budgeted expenses for Washington Township are represented in the chart below. The 2015 expenses of $3.6 million were 97.5% of the budgeted $3.7 million and this figure matched the actual expenses for 2014.


$3.6 $3.7 $3.6

$0.0

$2.0

$4.0


This fund had 31.50 budgeted full-time positions.

92


CurrentBudget

CurrentActuals

Actual %Change

% ofCurrent

Stillwater CenterStillwater Center




Actual $Change

REVENUES12,189,256 12,189,256 11,509,32612,189,324 (679,998)%94.4 %(5.6)Stillwater Medicaid

451,824 451,824 487,595488,681 (1,086)%107.9 %(0.2)Stillwater Patient Liability- - -12,000 (12,000)%- %(100.0)Stillwater Miscellaneous

321,930 321,930 312,860200,106 112,754%97.2 %56.3Stillwater Pediatric Ventilator3,500 3,500 3,5163,636 (120)%100.5 %(3.3)Vending Machine Commission

- - 2509,564 (9,314)%- %(97.4)Special Donations and Contributions4,000 4,000 11,3124,702 6,610%282.8 %140.6Refunds

200 200 518940 (422)%259.0 %(44.9)Reimbursement500 500 40- 40%8.0 %- Miscellaneous

2,700,000 2,717,630 2,848,8352,744,723 104,112%104.8 %3.8Human Service Levy Interfund Transfer- - -2,066 (2,066)%- %(100.0)Revenue Transfer-Trust and Agency

69,545 69,545 71,57569,270 2,306%102.9 %3.3Stillwater Administration

TOTAL REVENUES $ 15,725,011 $ 15,245,827$ 15,740,755 $ 15,758,385 $ (479,183)

EXPENSE/ENCUM.Salaries 7,713,051 7,689,201 7,094,0716,960,664 133,407%92.3 %1.9Fringe Benefits 2,680,789 2,671,692 2,488,2312,462,984 25,248%93.1 %1.0Special Fringe Benefits 11,412 11,640 8,6998,836 (136)%74.7 %(1.5)Operating Supplies 964,368 1,051,573 1,021,1991,047,277 (26,078)%97.1 %(2.5)Routine Business 4,590 4,590 960910 50%20.9 %5.5Board Approved Travel 4,750 4,750 2,2372,685 (448)%47.1 %(16.7)Staff Training and Development 5,325 5,325 3,6602,911 749%68.7 %25.7Contractual Professional Services 2,583,336 2,705,555 2,507,3132,631,680 (124,367)%92.7 %(4.7)Maintenance and Repair Services 231,421 231,421 211,153242,446 (31,293)%91.2 %(12.9)Communications 12,285 12,285 5,7037,354 (1,651)%46.4 %(22.5)Insurance 27,432 27,432 15,19623,959 (8,763)%55.4 %(36.6)Public Utility Services 372,000 402,000 380,903365,315 15,588%94.8 %4.3Rentals 33,000 37,500 36,23132,501 3,730%96.6 %11.5Miscellaneous 680,634 700,333 700,312821,214 (120,902)%100.0 %(14.7)Interfund Transfers 667,975 667,975 667,975667,675 300%100.0 %- Capital Outlays 65,200 72,523 72,452136,829 (64,377)%99.9 %(47.0)Construction and Improvements 18,000 28,307 28,257151,154 (122,897)%99.8 %(81.3)


%(3.0)%96.7

REVENUES OVER/(UNDER) $ 158,617 $ (565,717) $ 1,275$ (334,813)

$ 3,182,859 $ 3,380,922CASH BALANCE

93

2015 YEAR-END ANALYSIS AND COMMENTARY Stillwater Center The current revenue budget for Stillwater Center was $15.8 million, with an expense estimate of $16.3 million. The actual figures were $15.2 million in revenues and expenses of $15.2 million, maintaining the fund reserves at the existing level during 2015.

Stillwater Center Actual Revenues $15.2 Million

Stillwater Private $0.8

5.2%

Other $0.1 0.6%

Levy Transfers

$2.8 18.7% Medicaid $11.5 75.5%

The 2015 actual revenues, as compared to 2014 actual revenues, realized a decrease of $0.5 million or 3.0% primarily due to a reduction in revenues related to Stillwater Medicaid.


$15.7 $15.8 $15.2

$0.0

$5.0

$10.0

$15.0

$20.0


The current expense budget was $16.3 million, while the actual expenses totaled $15.2 million. This represents a decrease from 2014 expenditures of $0.3 million or 2.1%. The chart below reflects the labor intensive nature of the Stillwater Center with Personal Services of $9.6 million or 62.9% of the current expenditure level.

Stillwater Center Actual Expenses $15.2 Million

Prof. Services

$2.7 18.0%

Operating Transfers

$0.7 4.4%

Operating Expenses

$2.1 14.1%

Personal Services

$9.6 62.9%

Capital Outlays

$0.1 0.6%

Actual and budgeted expenditures for Stillwater are represented in the chart below. The 2015 expenses of $15.2 million were approximately 93.4% of the budgeted $16.3 million. When compared to 2014 expenses of $15.5 million, this was a decrease of $0.3 million or 2.1%.


$15.5 $16.3 $15.2

$0.0

$5.0

$10.0

$15.0

$20.0


This fund had budgeted positions of 213.00. This was comprised of 128.00 full-time, 58.00 part-time and 27.00 seasonal positions.

94

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