HomeMy WebLinkAboutResolutions - 2010.09.23 - 10337,t MISCELLANEOUS RESOLUTION 10229 September 23, 2010
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2010 THIRD QUARTER FINANCIAL
FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which
authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments
are required; and
WHEREAS the Fiscal Year (FY) 2010 Third Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment is recommended to reallocate $11,737 from the 52/2 (Clarkston) District
Court's excess Budget Task savings reflected in their Budget Transition account, to the Non-Departmental Budget
Task Transition account to be consistent with accounting for all the Elected Official's Budget Task shortfall and/or
excess savings; and
WHEREAS MR #10083 authorized the creation of a Marine Deputy I for the Addison Township Law
Enforcement Services Agreement, and a budget amendment is requested to correct the budgeted hours from 640
hours/year to 125 hours/years, which reduces the budget by $16,057; and
WHEREAS a budget amendment is recommended to Corporation Counsel's budget to reallocate $1.000
from FA Proprietary Equipment Expense to Expendable Equipment ($500) and Computer Supplies ($500) to better
account for actual expenses: and
WHEREAS a budget amendment is recommended to reflect savings realized from the reduction in Salaries
of the County Elected Officials as donated revenue in a total amount of $159472; and
WHEREAS the cost for replacing carpet in the offices of the Equalization Division is estimated at $6,000,
and the division is projected to be favorable in Personal Mileage due to the decline in new construction, and
therefore, has requested to utilize the favorability towards the Project Work Order of replacing the carpet; and
WHEREAS the Economic Development & Community Affairs Department is requesting to reallocate funds
totaling $200,000 within the department's budget to more accurate reflect the budget where the actual operating
expenditures are incurred; and
WHEREAS all County Automated External Defibrillators (AED's) were replaced to update expired pads,
batteries, and other components, as well as the purchase of additional ones, from the Building and Liability Fund by
approximately $22,000; and
WHEREAS Central Services Administration is reflecting insufficient funding ($4,400) for retirement
expenditure due to a programming complication in the Salary Forecast, and both the Central Services
Administration and Support Services divisions are reflecting projected unfavorability in hospitalization budget of
($14,200) due to an increase in costs; and
WHEREAS a budget amendment is recommended to recognize projected favorability in the Clerk/Register
of Deed's Enhanced Access Fee revenue; and
WHEREAS a budget amendment is requested in the amount of $594,000 to offset a projected shortfall in
Sheriffs budget for Fringe Benefits — Hospitalization, with projected favorable revenue from the Treasurer's Office
for TIFA/DDA Recovery in the amount of $494,000 and the Sheriffs revenue for Reimbursement of Salaries in the
amount of $100,000; and
WHEREAS a Project Work Order to repair/upgrade showers (#100000001398) and install carpet in the
Children's Village facilities (#100000001397) is estimated to cost $32,000. along with replacing worn mattresses
estimated at $10,000, and the Department of Health and Human Services has requested a budget amendment to
utilize projected favorability in Health and Human Services Administration Division's Private Institutions line-item,
(savings from Havenwyck contract and fewer state wards), to cover the cost of the project; and
WHEREAS Children's Village is requesting a reallocation of funds in the amount of $3,500 from projected
savings in Laundry and Cleaning to cover expenses in outside Printing; and
WHEREAS a budget amendment in the amount of $6,875,000 is recommended to separate revenue from
departments for Prescription Coverage Insurance and revenue from departments for Hospitalization Insurance to
better account for these revenues against the associated expenditures; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Coulter absent.
t
WHEREAS the Water Resources Commissioner is requesting to amend the Drain Equipment Fund budget
by 519.978 for leased vehicles operating expense and $158,092 for the capital cost of replacing six (6) department
owned vehicles with six (6) leased vehicles owned by the Motor Pool Fund for FY 2010; and
WHEREAS an amendment is requested for the Printing, Mailing and Convenience Copier Fund to re-
appropriate budgets in the amount of $36,434 to recognize changes in standard mail costs, indirect costs, and the
completion of phase II mailroom software update; and
WHEREAS Community Corrections requests a budget amendment to transfer funds in the amount of
$7,000 from the Community Corrections Grant Fund (#27370) to the Information Technology (IT) Fund to cover
costs associated with technology enhancements for the Offender Link Interface; and
WHEREAS the Department of Information Technology has requested a budget amendment in the amount
of $1,409,765 to reappropriate funds for previously approved projects such as E-Health, Treasurer's Office System,
Collaborative Asset Management System (CAMS), and funding is available in the IT Fund Net Assets — Designated
for Projects; and
WHEREAS the Children's Village Regional Mini-Grant award approved by the Board of Commissioners per
MR #10200 reflected an error in the budget amendment to accept the award, and a revised budget amendment is
requested to reverse the amendment as presented with MR #10200, and transfer $4,000 directly from the Arts,
Culture, and Film Grant Fund (29210) to the Child Care Grants Fund (28010); and
WHEREAS on September 1, 2010 the Parks and Recreation Commission approved amendments to the FY
2010 Budget and is requesting that the Board of Commissioners amend the county budget to include these; and
WHEREAS the Road commission has notified the Department of Management and Budget that two (2)
2009 Tr-Party projects, Walton Boulevard in Waterford and White Lake Road in White Lake have exceeded their
project budget requiring an additional county tri-party contribution of $4,422 and $7,170 respectfully (totaling
$11,592): funding is available in the General Fund Designated Fund Balance for Tr-Party 2009 and prior funding
(GL account #371509) to cover these expenses; and
WHEREAS the Probate Court received funding from the State's Judicial Technology improvement Funds in
FY 2009 to use towards technology improvements, but had not completed them by year-end of FY 2009, and
remaining funds (under Probate Svc/Estate — Special Projects) were inadvertently omitted from the FY 2009 funds
carried forward and reappropriated into the FY 2010 Budget, and a budget amendment is requested to reinstate
$7,510 from FY 2010 Undesignated Fund Balance (GL #390100) into Probate Court's FY 2010 budget to cover
expenses for completing the project; and
WHEREAS the County has received an additional donation of $500 for the Oakland County Lady Justice
Restoration Project; and
WHEREAS there are two delinquent One-Stop Shop accounts totaling $23.00 for customers that are no
longer in business and the Department of Management and Budget is requesting the balances be written off or
deemed as uncollectible; and
WHEREAS the Parks and Recreation Commission has six (6) checks which they have been unable been
process due to insufficient funds amounting to $1,017.98, and it iS requested the amount due and Non-Sufficient
Fund Fees (NSF) for these checks be written off or deemed uncollectible.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2010
Third Quarter Financial Report.
BE IT FURTHER RESOLVED that the FY 2010 Budget be amended pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that $11,592 from the FY 2010 Designated Fund Balance for Tr-Party 2009
and prior funding be appropriated as follows:
GENERAL FUND (10100)
Revenues
9010101-196060-665882 Planned Use of Fund Balance $11,592
Total Revenues $11,592
Expenditures
9010101-153010-740135 Tr-Party $11,592
Total Expenditures $11,592
$ Q
BE IT FURTHER RESOLVED that $7,510 from the FY 2010 Undesignated Fund Balance be appropriated
as follows:
GENERAL FUND (10100)
Revenues
9010101-196030-665882 Planned Use of Fund Balance $7,510
Total Revenues $7,510
Expenditures
3040403-124010-731822 Probate Court/Estates — Special Projects $7,510
Total Expenditures $7,510
$ 0
BE IT FURTHER RESOLVED that the donation for the Lady Justice Restoration Project be accepted and
applied to the Facilities Maintenance & Operations Courthouse Sublet Repairs Fund.
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of
Management and Budget and stated above are authorized to be written off.
Chairperson, on behalf of the Finance Committee. I move the adoption of the foregoing resolution.
FINANCE COMMITTEE
$ 28.870,405
( 19,836,205
9,034,200
513,0_75 209
COAKLAND,
COUNTY MICHIGAN
OEFARTMENT OF MANAGEMENT AND BUDGET
irreht /3
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
ii
V advn
TO:
FROM:
SUBJECT:
DATE:
Members of the Finance Committee
Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Nancy Fournier. Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
Letter of Transmittal - Fiscal Year 2010 Third Quarte:- Report
September 9, 2010
FY 2010 THIRD QUARTER REPORT
Attached please find the Fiscal Year (FY) 2010 Third Quarter Forecast Report. In total, Fiscal Services forecasts that
the County will complete Fiscal Year 2010 with overall favorability of $13,575,200 in General Fund General Purpose
(OF/OP) operations. GF/GP includes all operations except grants, enterprise funds and internal service funds. This
overall favorability is split between receiving $4,541,000 more revenue than anticipated and projected favorability in
expenditures of 59,034,200.
The variances listed above are presented to reflect the true fiscal activity of the County for FY 2010 as detailed below:
Revenue Variance
Add back - Planned use of Fund Balance
Revenue Variance (Comparing Actual to Approved Plan)
$ ( 52,977)
4,593,977
$ 4,541,000
Expenditure Variance
Planned Set Aside for Budget Transition
Expenditure Variance (Comparing Actual to Approved Plan)
Net Variance from FY 2010 Activity
The above presentation differs from the County's financial reports, which are prepared in accordance with Generally
Accepted Accounting Principals (GAAP). The variances, if presented purely according to GAAP would be:
Revenues - overt(under) budget $( 52,977)
Expenditures - (over)/under budget 28,870.405
Total Officiafly Reported Favorability 51017,42S
The differences in the presentation revolve around the Planned Use of Fund Balance (on the revenue side) and the
Planned Set Aside for Budget Transition (on the expenditure side).
1. The amended revenue budget assumed the use of $4,593,977 in fund balance. Although use of fund balance
was budgeted, GAAP does not allow fund balance to be "recorded as revenue" creating a negative variance
because revenue is budgeted (anticipated), but not received (recorded). The required presentation ignores
that the County planned to use fund balance; in reality there is no negative variance.
2. Likewise, on the expenditure side, the budget included a planned positive variance of $19,836.205 which
reflects "credits - provided for each elected official based upon the fact that they accelerated budget
reductions. These credits will be reappropriated in future fiscal years in order to smooth the process of
structural budget reductions. These positive variances were planned before the fiscal year begun and
therefore do not reflect expenditure favorability from reduced expenditures experienced during FY 2010.
By removing these planned negative and positive variances from the forecast presentation, the presentation will more
accurately reflect the impact of fiscal activity generated from FY 2010 operations.
EXECUTIVE OFFICE BUILDING 41 WEST • 2103 PONTIAC LAKE RD DEFT 409 • WATERFORD MI 481328-0409 • (248) 86B-2163 FAX (248) 452-9172
t MAIL: vanpettlIgoakgov.Gorn 1
REVENUES
GF/GP revenues are 1.09% more than budget or $4.5411,0K The majority of the favorability is the result of the
following events:
A. TAXES - Favorable: $1,578,200
• The budget estimated a 13% decline in taxable values, the decline for FY 2010 is now expected to be 1 2.25%
from FY 2009 taxable values,
B. OTHER REVENUES - Favorable: S3.193,500
• Other Revenue includes transfers received in the General fund from the Delinquent Tax Revolving Fund
(DTRF) which is forecasted to be favorable $2.9 mil as a result of increased collection fees due to the increase
in real estate foreclosures.
C. STATE GRANTS - Unfavorable: ($750,800)
• Reduced state funding is the result of reduced costs for the Child Care fund and increased Board and Care
revenue an increase in collection of other revenues reduces the State's shared obligation). The projected
revenue loss is more than offset by projected reduced expenditures for Private Institutions and other Child Care
fund costs.
EXPENDITURES
In total, expenditures are projected to be 2.17% under budget or $9,034,200. Note that this favorable forecast includes
accelerated reductions which will be used to offset future budget shortfalls. Many departments have experienced
personnel savings as the result of hiring freeze, turnover and under-filling of positions,
As the year progresses this overall net favorability may increase as departments continue to work to reduce their costs
and reorganize. The only departments projected to be unfavorable at the end of the fiscal year (barring any
amendments) are the Sheriffs Office and Central Services.
A. Sheriffs Office — Unfavorable: $(501300)
• The department is forecasted unfavorable mostly due to salaries and fringe benefits related to overtime and
holiday overtime. Overtime is used to cover vacancies and annual leave. Holiday overtime is unfavorable due
to arbitrator awarded salary increases.
B. Central Services — Unfavorable: $(6,900)
• Unfavorable personnel costs due to budget calculation error for retirement partially offset by favorable Internal
Services.
2
MISCELLANEOUS RESOLUTION #
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2010 THIRD QUARTER FINANCIAL
FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22. which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which
authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments
are required: and
WHEREAS the Fiscal Year (FY) 2010 Third Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment is recommended to reallocate $11,737 from the 52/2 (Clarkston) District
Court's excess Budget Task savings reflected in their Budget Transition account, to the Non-Departmental Budget
Task Transition account to be consistent with accounting for all the Elected Official's Budget Task shortfall and/or
excess savings; and
WHEREAS MR #10083 authorized the creation of a Marine Deputy I for the Addison Township Law
Enforcement Services Agreement, and a budget amendment is requested to correct the budgeted hours from 640
hours/year to 125 hours/years, which reduces the budget by $16,057; and
WHEREAS a budget amendment is recommended to Corporation Counsel's budget to reallocate $1,000
from FA Proprietary Equipment Expense to Expendable Equipment ($500) and Computer Supplies ($500) to better
account for actual expenses; and
WHEREAS a budget amendment is recommended to reflect savings realized from the reduction in Salaries
of the County Elected Officials as donated revenue in a total amount of $159,472: and
WHEREAS the cost for replacing carpet in the offices of the Equalization Division is estimated at $6,000,
and the division is projected to be favorable in Personal Mileage due to the decline in new construction, and
therefore, has requested to utilize the favorability towards the Project Work Order of replacing the carpet; and
WHEREAS the Economic Development & Community Affairs Department is requesting to reallocate funds
totaling $200,000 within the departments budget to more accurate reflect the budget where the actual operating
expenditures are incurred: and
WHEREAS all County Automated External Defibrillators (AED's) were replaced to update expired pads,
batteries, and other components, as well as the purchase of additional ones, from the Building and Liability Fund by
approximately $22,000; and
WHEREAS Central Services Administration is reflecting insufficient funding ($4,400) for retirement
expenditure due to a programming complication in the Salary Forecast, and both the Central Services
Administration and Support Services divisions are reflecting projected unfavorability in hospitalization budget of
($14,200) due to an increase in costs; and
WHEREAS a budget amendment is recommended to recognize projected favorability in the Clerk/Register
of Deed's Enhanced Access Fee revenue: and
WHEREAS a budget amendment is requested in the amount of $594,000 to offset a projected shortfall in
Sheriff's budget for Fringe Benefits — Hospitalization. with projected favorable revenue from the Treasurer's Office
for T1FA/DDA Recovery in the amount of $494,000 and the Sheriffs revenue for Reimbursement of Salaries in the
amount of $100,000; and
WHEREAS a Project Work Order to repair/upgrade showers (#100000001398) and install carpet in the
Children's Village facilities (#100000001397) is estimated to cost $32.000, along with replacing worn mattresses
estimated at $10,000, and the Department of Health and Human Services has requested a budget amendment to
utilize projected favorability in Health and Human Services Administration Division's Private Institutions line-item,
(savings from Havenwyck contract and fewer state wards), to cover the cost of the project; and
WHEREAS Children's Village is requesting a reallocation of funds in the amount of $3.500 from projected
savings in Laundry and Cleaning to cover expenses in outside Printing; and
WHEREAS a budget amendment in the amount of $6,875,000 is recommended to separate revenue from
departments for Prescription Coverage Insurance and revenue from departments for Hospitalization Insurance to
better account for these revenues against the associated expenditures; and
WHEREAS the Water Resources Commissioner is requesting to amend the Drain Equipment Fund budget
by $19.978 for leased vehicles operating expense and $158,092 for the capital cost of replacing six (6) department
owned vehicles with six (6) leased vehicles owned by the Motor Pool Fund for FY 2010; and
3
WHEREAS an amendment is requested for the Printing, Mailing and Convenience Copier Fund to re-
appropriate budgets in the amount of $36,434 to recognize changes in standard mail costs, indirect costs, and the
completion of phase 11 mailroom software update; and
WHEREAS Community Corrections requests a budget amendment to transfer funds in the amount of
$7,000 from the Community Corrections Grant Fund (#27370) to the Information Technology (IT) Fund to cover
costs associated with technology enhancements for the Offender Link Interface; and
WHEREAS the Department of information Technology has requested a budget amendment in the amount
of $1,409,765 to reappropriate funds for previously approved projects such as E-Health, Treasurer's Office System,
Collaborative Asset Management System (CAMS), and funding is available in the IT Fund Net Assets — Designated
for Projects; and
WHEREAS the Children's Village Regional Mini-Grant award approved by the Board of Commissioners per
MR #10200 reflected an error in the budget amendment to accept the award, and a revised budget amendment is
requested to reverse the amendment as presented with MR #10200, and transfer $4,000 directly from the Arts,
Culture, and Film Grant Fund (29210) to the Child Care Grants Fund (28010); and
WHEREAS on September 1, 2010 the Parks and Recreation Commission approved amendments to the FY
2010 Budget and is requesting that the Board of Commissioners amend the county budget to include these; anc
WHEREAS the Road commission has notified the Department of Management and Budget that two (2)
2009 Tr-Party projects, Walton Boulevard in Waterford and White Lake Road in White Lake have exceeded their
project budget requiring an additional county tri-party contribution of $4,422 and $7,170 respectfully (totaling
$11,592); funding is available in the General Fund Designated Fund Balance for Tr-Party 2009 and prior funding
(GL account #371509) to cover these expenses; and
WHEREAS the Probate Court received funding from the State's Judicial Technology Improvement Funds in
FY 2009 to use towards technology improvements, but had not completed them by year-end of FY 2009, and
remaining funds (under Probate Svc/Estate — Special Projects) were inadvertently omitted from the FY 2009 funds
carried forward and reappropriated into the FY 2010 Budget, and a budget amendment is requested to reinstate
$7,510 from FY 2010 Undesignated Fund Balance (GL #390100) into Probate Court's FY 2010 budget to cover
expenses for completing the project; and
WHEREAS the County has received an additional donation of $500 for the Oakland County Lady Justice
Restoration Project: and
WHEREAS there are two delinquent One-Stop Shop accounts totaling $23.00 for customers that are no
longer in business and the Department of Management and Budget is requesting the balances be written off or
deemed as uncollectible; and
WHEREAS the Parks and Recreation Commission has six (6) checks which they have been unable been
process due to insufficient funds amounting to $1,017.98, and it is requested the amount due and Non-Sufficient
Fund Fees (NSF) for these checks be written off or deemed uncollectible,
NOW THEREFORE-BE-IT-RESOLVED that the Board of Commissioners accepts the Fiscal Year 2010
Third Quarter Financial Report.
BE IT FURTHER RESOLVED that the FY 2010 Budget be amended pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that $11,592 from the FY 2010 Designated Fund Balance for Tr-Party 2009
and prior funding be appropriated as follows:
GENERAL FUND (10100)
Revenues
90101 01-1 96060-665882 Planned Use of Fund Balance $11,592
Total Revenues $11,592
Expenditures
9010101-153010-740135 Tr-Party $11,592
Total Expenditures $11,592
BE IT FURTHER RESOLVED that $7,510 from the FY 2010 Undesignated Fund Balance be appropriated
as follows:
GENERAL FUND (10100)
Revenues
9010101-196030-665882 Planned Use of Fund Balance $7,510
Total Revenues $7,510
Expenditures
3040403-124010-731822 Probate Court/Estates Special Projects $7,510
Total Expenditures $7,510
$ 0
BE IT FURTHER RESOLVED that the donation for the Lady Justice Restoration Project be accepted and
applied to the Facilities Maintenance & Operations Courthouse Sublet Repairs Fund.
4
BE IT FURTHER RESOLVED that the uncoliectible debts, as recommended by the Department of
Management and Budget and stated above are authorized to be written off.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
FINANCE COMMITTEE
(11,737.00)
11,737.00
Total Revenues
Salaries
FB - Soctai Security
FB - Worker's Comp
FB - Unemployment
Deputy Supplies
Uniforms
Equipment Maintenance
Boats
Motor Pool Fuel Charges
Total Expenditures
(16,057.00)
6.057.00)
(9,384 00)
(325.00)
(51.00)
(900)
(397.00)
(489.00)
(768.00)
(1,544.00)
(3,090 00)
(-5,057.00)
750168
750154
750049
(1,000.00)
500.00
500.00
Expenoilures
1010501 181020
1010501 181020
1010501 181020
FA Property Equipment Expense
Expendable Equipment Expense
Computer Supplies
Total Expenditures
SCHEDULE A
OAKLAND COUNTY, MICH1GAN
FISCAL YEAR 2010 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2010
AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aft. Account Name
52-2 District Court (Clarkston) I Non-Departmental
Expenditures
3020301 121020 740023 Dist Ct Admin - Budget Transition
900101 181000 740023 Non-Dept - Budget Transition
Total Expenditures
Sheriffs Office-Patrol Division
Revenues
4030601 116200
Expenditures
4030601 116200 702010
4030601 116200 722790
4030501 ". 16200 722750
4030601 t16200 722820
4030501 ",16200 750070
4030601 116200 750581
4030601 116200 730646
4030601 116200 760051
4060001 116200 776659
526619 Marine Safety
County Executive / Corporation Counsel
Elected Officials / Non -Departmental
Revenues
2010101 180000 650301
4010101 122000 650301
4010201 122000 650301
4010301 122000 550301
4010401 122000 650301
4030101 112580 650301
5010101 180000 650301
5010101 180010 631253
6010101 174450 650301
7010101 136040 650301
Exoenditures
9010101 196030 740023
Clerk/Clerk-ROD Admin - Donations
Prosecutor/Admin - Donations
ProsecuteriLitigation/Admin - Donations
ProsecutorMarranis/Admin Donations
Froscuter/Appellate/Admin - Donations
SheriffiSheriff Admin - Donations
BCC/BOO Admin - Donations
BOC/BOC Admin - Misc
Water Res Comm/ EU Admin - Donations
Treasurer/Treas Admin Svcs - Donations
Total Revenues
Non-Dept - Budget Transition
Total Expenditures
3,475.00
9,534.00
93,681.00
17,545.00
14,046.00
3,475.00
10,459.00
1.255.00
2,557.00
3.475.00
159,472.00
159.472.00
6
Personal Mileage
Transfer Out to Profect Work Order Fund
Total Expenditures
PEDS/Business Recruitment
PEDS/ Professional Services
Marketing & Comm/Professional Svc
Total Expenditures
(100,000.00)
(100,000.00)
200.000 00
(6,000.00)
6.000.00 -
$
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2010 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF1GP)
SCHEDULE A
FY 2010
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
.•11=1•=ln NOM
GENERAL FUND (#10100)
Management and Budget I Equalization Division
Exoendnures
020501 186000 731346
1020501 186000 788001 40400
Ec.onomic Development 1 PEDS
Expenditures
1090201 171115 730205
1090201 117115 731458
1090108 171030 731458
Expenditures
1030101 184000 722770
1030101 184000 722760
1030801 184030 722780
9010101 196030 788001
Clerk/ROD I Central Services / Non-Departmental
Revenues
2010401 172190 630637 Clerk/ROD - Enhanced Access Fees
Total Revenues
Central Svcs / Admin - FB - Retirement
Central Svcs I Admin - F13 - Hosp
Cen1ral Svcs / Supp Svcs - FB - Hasp
67700 Non-Dept-Transfer Out to Bldg & WO. Fund
Total Expenditures
40,600,00
40,600.00
4,400.00
2.00000
12,20000
22.000 00
40.600.00
Sheriff/Treasurer
Revenues
7010101 186070 632289
4030901 110000 631869
Expenditures
4030101 112580 722780
4030201 112580 722780
4030301 112620 722780
4030401 112670 722780
4030610 116230 722780
4030601 116180 722780
4030901 110050 722780
4030301 112620 722770
TreasurariTIFAIDDA Recovery
Sheriff - Reim
Total Revenues
Sheriff - Hospitalization
Adrnin Sent - Hospitalization
Corr Serv - Hospitalization
Corr Serv Satell- Hospitalization
Emer Prepareoness - Hospitalization
Patrol Serv - Hospitalization
Investigative Serv - Hospitalization
Correctvie Serv Retirement
Total Expenditures
494.000 00
100.000 00
594,000 00
5.200.00
9,600.00
166,800.00
85,200 00
2730000
105,400.00
33,500.00
100,000.00
594,000.00
7
(40,000 00)
30,000.00
10,000.00
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2010 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GFIGP)
FY 2010
AMENDMENTS
OF/GP OPERATIONS - SELF SALANCIN 11ENDMEN
GENERAL FUND (#10100)
Health and Human Services - Administration I Non-Departmental
Expenditure
1060101 133000 731423 HHS Admin - Private Institutions
1060101 133000 788001 40400 HHSAdmjn -Transfer Out to PWO Fund
9010101 112700 788001 20293 No'--Dept - Tragsfer Out to Child Care Fund
Total Expenditures
CHILD CARE FUND (#20293.
HHS - Administration I Children's Village I Non-Departmental
Revenues
9090101 112700 695500 10100 Non-Dept Transfer In from General Fund 10.000.00
Total Child Care Fund Revenues 10,000.00
Expenditures
1060102 135000 731423 HI-lS At:1min - Private Institions (FIA Svcs) (2.000.00)
1060102 135000 785001 40400 NHS Adrnin - Transfer Out to PWO Fund 2,000.00
1060501 112090 750021 CV - Bedding and Linen 10,000.00
1050501 112090 731059 CV- Laundry & Cleaning (3,500.00)
1060501 112090 731388 CV - Printing 3.500,00
Total Child Care Fund Expenditures v0.000.00
8
ACCOUNT NUMBER
FY 2310
AMENDMENTS
36.000.00
2,000.00
aB,D00.00
38,000.00
$ (0.875,000.00}
0.875.000.00
761156
796500
733926
731773
731143
78500
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2010 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
IPROPRiETARY /SPECIAL REVENUE FUNDS - SELF BALANCLN AMENDMENTS I _J
Dept ID. proorarn Acct Fund Aff gper Unit Account Name
FMO • Project Work Order Fund (40400)
Project ID 100000001400 Project Activity: Equalization - Carpet $ 6,003.00
Project ID 100000001397 Project Activity: CV - Carpet $12.000.00
Project ID 1000000013913 Project Activity. CV - Shower $20,000.00
$38,000.00
Revenues
1040719 145010 695500 10100
1040719 148010 695500 20293
Frinne Benefit Fund (678001
Revenues
9011501 183190 630596
9011501 183190 631583
Transfer In from General Fund
Transfer In frcull Chid Care Fund
Total Revenues
Change in Fund Equity
Hospitalization Insurance
Prescription Coverage Insurance
Total Revenues
giating_and Liability Fund (67700)
Revenues
1010502 182000 695500 10100 Transfer In from General Fund
Total Revenues
22.000.00
22.000.00
750154
Drain Equipment Fund (63900)
Revenueg
6010101 149750 632401
6010101 149760 796500
Motor Pool Fund (661001
Revenues
1030811 184010 631071
1030811 184010 595500
Expenses
1010502 182000
Expenses
6010101 149750
6010101 149750
Expenses
1030811 184010
1030811 184010
Expendable Equipment ExpenSe
Total Expenses
Change in Fund Equity
26466 Vehicle Rental
Total Revenues
Depreciation Vehicles
Total Expenes
Change in Fund Equity
22.000 00
22.000.00
19,978.00
19.978 00
19,97800
158.092.00
178.070.00
(158.092.00)
19,978.00
158,092.00
178,070.00
19,976.00
19,976.00
158,092.00
776661 26466 Motor Poo
788001 66100 26466 Transfer Out to Motor Pool Fund
Total Expenses
25466 Change in Fund Equity
Leased Equipment
63900 Transfer In from Drain Equipment Fund
Total Revenues
afiln and CotEuaLL Ice Copier Fund 66700
Expenses
1030530 184035
1030520 184020
1030520 184020
1030830 154035
Indirect Cost
Software Rental Lease Purchases
Mall Handling - Postage Servccic
Total Expenses
Change in Pund Equity
14,374.30
5,643.00
16,417.00
36,434,30
{36.434.00)
(4.000.00)
4,000,00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2010 ThIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
Dept ID Program Acct Fund Aff °per Unit Account Name
Community Corrections Grant Fund (273701 GR0000000093
Expenses
1070401 1" 3000 773630
1070401 1" 3000 788001 63600
iT-Development (Non-Govt)
Transfer Out to IT Fund
Total Expenses
FY 2010
AMENDMENTS
17.000.00)
7.000.00
Information Technolouv Fund (636001
Revenues
1080101 152000 695500 27370 Transfer In from COmm Corr Grant Fund S 7,000.00
1080101 152000 665882 Planned Use of Fund Balance 1.409,765.00
Total Revenues S 1.416,765.00
ExpenSes
1080201 152010 731458 IT - Professional Services $ 1,402,576.00
1080201 152010 731772 Software Rental 14,089.00
Total Expenses $ 1,416.765,00
Change in Fund Equity $ -
Arts, Culture, and Film Grant Fund (29210) Bud Ref 20101GR0000000009
Expenses
1090108 165000 731598 Regranting Program $ (4.000.00)
1090108 166000 788001 28310 Transfer Out to Child Care Grant $ 4.000.09
Total Expenditures $ -
Child Care Grants Fund (28010) Bud Ref 2010/GRO000000511
Revenues
1060501 112090 610313 Federal Oueratong Grnt S (4,000.00)
1060501 112090 695500 29210 Transfer In from Arts.Culture, and Film Grant 4,000.00
Total Revenues
Expenses
1060501 112090 750462 Provisions
1060501 '12090 750476 Children's Village - Recreational Supplies
Total Expenditures
Change in Grant Fund
Parks arid Recreation Commission (Fund 508110)
Epenses
5460101 160000 773630 info Tech Development 797,000
6060101 160000 774630 Info Tech Operations 485,000
Fiscal Services Administration
1020601 182040 702010 Salaries-Full Time 15.412
1020601 182040 722740 Fringe Benefits 6.011
Glen Oaks Goff Course
5060327 1E0010 702010 Salaries-Full Time 11.397
5060327 160010 722744 Fringe Benefits 4,901
5060327 160010 774636 info Tech Operations 10,000
Lyon Oaks Goff Course
5060355 160010 702010 Salaries-Full Time 11,397
5060356 160010 722740 Fringe Benefits 4,901
5060358 160010 774636 Info Tech Operations 10,004
Red Oaks Golf Course
5060328 160010 702010 Salaries-Full Time 11.396
5060326 160010 722740 Fringe Bonafits 4,900
5060328 160010 774636 into Tech Ooerations 10,009
Springfield Oaks Golf Course
5060330 160010 702010 Salaries-Full Time 11,397
10
FY 2010
AMENDMENTS ACCOUNT NUMBER
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2010 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
111ROPRIETARY / SPECIAL REVENUE FUNDS - NCINn AMF NDMEVS
Dept ID Pronrarn Acct Fund Aff Oper Unit Account Name
5080330 160010 722740 Fringe Benefits 4,900
5060330 160010 774536 Info Tech Operations 10.000
White Lake Oaks Golf Course
5060326 160010 702510 Salaries-Full Time 11.397
5060326 150010 722740 Fringe Benefits 4.901
5060326 160010 774536 Info Teen Operations 10.000
Red Oaks Dog Park
5000729 1€0070 702160 Saianes-Part Time 15,885
5060729 160070 722740 Fringe Benefits 662
5060729 160070 730814 Grounds Maintenance 10.000
5060729 150070 731241 Miscellaneous 9,463
5060729 160070 771639 °rain Equipment 40,000
Waterford Oaks Park/Activity Center
5060735 150070 7025,10 Salaries-Full Time 28,470
5060735 160070 722740 Fringe Benefits 13.313
5060735 160070 730814 Grounds Maintenance 116,538
5060735 160070 731689 Security Expense 8,000
Mobile Recreation & Special Events
5060839 160210 702160 Salaries-Part Time 36,000
50601339 160210 722740 Fringe Benefits 1,500
5060839 160210 730646 Equipment Maintenance 29,500
50601339 160210 750154 Expandable Equipment 33,700
Red Oaks Waterpark
5060831 160210 730198 Building(tStructure) Maint. 169,112
5060831 160210 774636 Info Tech Operations 9.365
Waterford Oaks Waterpark
5060837 160210 774636 Info Tech Operations 9,366
Facilities & Maintenance
5060910 150430 702010 Salaries-Full Time 14,706
5060910 160430 722740 Fringe Benefits 6.617
Recreation Programs & Services
5060605 160210 702010 Salaries-Fuli Time (48,959)
5060805 160210 722740 Fringe Benefits (19,982)
Waterford Oaks Toboggan Complex
50601346 180210 702010 Salaries-Full Time (51,201)
5060846 100210 722740 Fringe Benefits (24,451)
5060846 100210 730198 BuildIng(tStruckire) Malnt. (480.000)
Operating Contingency
5060201 160000 730359 Contingency (1,362.503)
Total Parks and Recreation Commission Expenses
11
$ 219,880,755 00
664.130 00
15,515,809.00
11,374,849.00
84.647,794.04
9.303,032.00
2.715.400.00
68.215,755.00
5 415,320.524 00
1.578,200 00 072%
(31,700 00) -456%
(750.800 00) -3 90%
500.00 000%
347,700.00 0.41%
250.600 00 2 76%
(46.400 00) -1.08%
3,193,500.00 4.91%
4.541,00000 1 11%
0.00%
$ 419,914,501.15 S 4,541,000.00 1.58%
$ 4,593977.15
5 50 779.401.00
16,028,614 00
6.126.789 00
5 72.934,504 00
5 1,941,400 00 360%
214,800 00 1.32%
53,000.00 0.68%
5 2.209,200.00 2.04%
LAW ENFORCEMENT
Prosecuting Attorney
Shenff
TOTAL LAW ENFORCEMENT
15.938.315.00
122.695.301.00
5 141.536 616 00
19.050.495 40
123.582 965 67
$ 742.833,461,27
18,444,695.40
124.084.265.87
$ 142.528,961.27
605,800.00
(501.300.00)
5 104.50000 007%
3 10%
-041%
2.84%
4.47%
-0.32%
5 79%
4 61%
2 80%
9 51%
4.71%
2.40%
5 45,396,323.00 5 150,009.00 0.33%
$ 405,339,301.15 $ 9,034,200,00 2.17%
Genera. Fund)General Puronse
Favorablei(Unfevofable) $ 13.575,200.00 $ 13,5752130.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2010
ADOPTED
BUDGET
BUDGET
AS
AMENDED
ry 2010
FORECAST
AMOUNT
FAVORABLE/
;UNFAVORABLE) PERCENT
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE
REVENUES
GENERAL FUND
TaX65
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
PLANNED USE OF FUND BALANCE (1)
TOTAL GF/GP FUNDS
EXPENDITURES
ADMINISTRATION 0-i= JUSTICE
Circuit Court
52nd Distnct Court
Probate Court
TOTAL ADMIN. OF JUSTICE
5 2302.65500 5 210.302.555.00
687.675 oG 695.830.00
19.126.244.40 19,259.609.00
11,261,944.00 11,374.349,00
54,149,408 00 84,300.094.00
8.517.409 00 9.053,032.00
2.761,800.00 2 761,800 00
64,078,753.00 65.322,255 00
$ 409,085.938.00 5 413 779.524.00
150.0130.00 5 4,593,977 15
5 409.835,038.00 S 415,373,501.15
51,777,693 00 $ 52,720,8131.00
16,243,414.00
6,179,789 00
$ 73,317.767 00 $ 75.144,03400
51,777,693 00
15,021,552 00
6.118,222.00
73,317.767 00
GENERAL GOVERNMENT
Clerk/Regisler of Deeds
Treasurer
Board Of Commissioners
Library Board
Water Resources Commissioner
TOTAL GENERAL GOVERNMENT
COUNTY EXECUT.VE
County Executive Adm.).
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NOWDEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
11,508,251.00
3.503.775.09
2.917,944.09
1.932.861.00
5.312.346.00
$ 25.175.177 00
$ 0.140.464 00
19,612,002 00
2.072,155.00
1,289.240 00
4.133,433.00
64,353,220 00
15,531,624 00
7,280,43400
$ 120.421.602 00
5 361.151.162.00
$ 45.684.776 00
$ 409.935,938.00
11,770,552. 50
3.975.750.04
2.919.176 00
1.754.438,00
6,229,677,00
$ 26.649.625.54
$ 6,120.553.00
20.558,157.00
2,165,068.00
1.289.247 00
4.274.124,00
67,090,621.54
15.764.593.50
8.127.723.00
$ 125,400.087 34
$ 309,827.178,15
$ 45.546.323.00
415,373,501.15
" 1.195.552.50
3.963.580 04
2.574,17800
1,722,435.00
6,229,677.00
5 5,946.553.00
19,839.557.00
2,161.958 00
1.155.24700
4,026,524.00
63,864.821 84
15,343.293 50
7,354,82300
119.403,76734
5 380.942,978.15
575.000.00 4 09%
12.200.00 0.31%
45.000.00
32,000 00
0.00%
174.000.00
918.600.013
(6.900.00)
133.000.00
247,600 00
3,225,6E10.00
441.300.00
772,900.00
5 5.906.300 00
5 8,884.200.00
1.54%
$ 25,985.425.54 5 664.2013.00 2.49%
(1) Note mac reool forecasts Planned Use of Fund Balance with a zero variance in order to snow a ba.anced Oudget. No revenue will actvady be received.
12
$ 217,996,055.00 $ 217.996,055,00 5 220,947,655.00 5 2,951,600.00
98,500.00 98,500.00 (1,270,900.00) 1(1,369,400.00)
120,000.00
88,000.00
$ 218,302,555.00 $
120,000.00
88,000 00
218,302,555.00 $
120,000.00
84,000.00
219,880,755.00 $
14,000 00_)
1.578,200.00
68,000.00 $
82,000.00
169.947.00
68,000.00 $
82,000.00
169,947.00
(300.00) 38% ti.lniev.) for expected reimbursement of operator
certifications in August and September of 2010.
35,000.00 11.67% Increase in revenue reimbursed for Refunds School Meals
lunch program due to increase in population at Children's
Village.
68,000.00 $
82,000.00
90,047.00 (79,900.00)
67,655.00 13,500.00
21,428.00
335,000.00
54,155.00
21,728.00
300,000.00
46,000.00
21,728.00
300,000.00
TAXES (601000401999)
Property Taxes - July Tax Levy
Other Taxes - Delinquent -Tax - Prior Years
Treasurer Payment in Lieu of Takes
Other Taxes - Trailer Tak
Total Taxes
FEDERAL GRANTS 1616060-610999)
Sheriff - Patrol
Sheriff. Corrective Services
Prosecuting Attorney
Homeland Security - Disaster Control
Health Division
Children's Village
1.35% Drop in Taxable Value was less than anticipated.
-1390.25% As a result of the increased MIT (Michigan TaK Tribunal)
Cases decreasieg property assessments. adjustments
involving County General Fund were processed which
exceeded the amount of adjustments which were
increases to property tax assessment and collected on
prior year tax assessments.
0.00%
-4.55%
0.72%
0.00%
0.00%
-47.01% Revenue from State OHS for assistance in prosecuting
child abuse and neglect cases currently delayed due to
billing compliance Issues with State requirements, which
the Prosecutor is working to attain.
24.93% Favorable reimbursement for the Emergency Management
Performance Grant (rmrc ). The last quarter
disbursement of funding will be received in FY2011.
Total Federal Grants 667,615.00 695,83(1.00 $ 664,100.00 $ (31,700.001 -4.56%
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
Econ Development
Health Division
Non-Departmental - Child Care Subsidy
9,525.00 $ 0.00%
1,000.00 0.00%
90,047.0C (19,900.00) -47.01% Revenue from State OHS for assistance in prosecuting
child abuse and neglect cases currently delayed due to
billing compliance issues with State requirements, which
the Prosecutor is working to attain.
0.00%
4,798,597.00 0.00%
13,619,640.00 1610,900.00) -4.69% Unfav. Variance is offset by Child Care Fund eKeertditufe
favorability. Built into the Circuit Court Family Division,
Health Administration, and Children's Village Budgets are
Child Care Fund expenditures A favorable variance
wIthie these areas reduces the 50% reimbursement the
county receives.
Total State Grants 19,126,244.00 $ 19,269,609.00 $ 16,5113,1309.00 $ (750.800.00) -3.90%
- $
1,000.00
169,947.00
9,525 00 $
1 000.00
169,947.00
4,882,410.00
14,072,887.00
4,798,597.00
14,290,540.00
0.00% 8,940,000.00 $ 8,940,000.00
COUNTY OF OAKLAND
GENERAL. FUND !GENERAL PURPOSE REVENUES
FY 2010 THIRD QUARTER REPORT
Adopted
Budget
Amended
Budge‘
FY 2010
FORECAST
Amount
Favorable
raegralej Percent Explanation of Significant Variances
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Non-Uepartmental 5 8,940,000.00 $
• Revenue variance is partially offset by an expenditure verialii.e.
HHS - Homeland Security
Circuit Court
District Court
Sheriff
Non-Departmental - Reim Judges Salaries
Total Other intergovernmental Revenue
CHARGS FOR SERVICES (630900-635989i
Admlnisiration of Justice
Circuit Court - CiiillCrinuinal
Circuit Court - Family Division
District Court - Division I (Novi)
District Court - Division II (Clarkston)
District Court - Division III (Roenester Hills)
District Court - Division IV (Troy)
Probate Court - Estates and Mental Health
Adopted
Budget
54,000 00
4,500.00
2,750.00
300,000.00
1,960,694.00
11,261,944.00 $
3,053,500.00
2,017,650.00
4,293,555 00
2,321.056.00
4,541,209.00
2,418,079.00
566,300.00
Amount
Favorable
(unfavorable)
500.00
500.00
3,053,500 00 3,053,500.00
2,017.650.00 2.017,650.00
4.293,565.00 4,593,565 00 300.000.00
(340.000 001
(370.000,00)
(190,000.00)
(14,500.00)
2,321,056.00 1,981,056.00
Amended
Budget
54,000.00
4,500.00
FY 2010
FORECAST
54,000.00
5,000.00
2,750.00 2,750.00
412,405,00 412,405.00
1,960 694.00 1,960,694.00
11,374,349.00 $ 11,374,849.00 $
4,541,209.00
2,4 I 8,079.00
566,300.00
4,171,209.00
2,228.079.00
b51,800.00
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2010 THIRD QUARTER REPORT
Percent Explanation of Significant Variances
0.00%
11.11% Fav, Drug Case Management due to an increase in filings.
Revenue is gerierated by specific drug case filings with the
Court. The State reimburses the Circuit Court according
to the drug case filings.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.99% Fay. variance due to the Court's increased Fines and
Costs schedule and Garnishment fee revenue. During
2009 the 52nd District Court implemented a new fines and
costs schedule. The new schedule combined with their
additional collection efforts have improved their revenue
collections
-14.65% Unfav. variance due to a reallocation of state law
enforcement resources and a decrease in de!endants'
ability to pay. In July of 2009 a Stale Police post's
resources were reallocated causing fewer patrols and less
cases entering into the Court. The caseload drop
combined with the public's decrease in ability to pay have
contributed to the decline ifi court revenue.
-8.15% Unfav, variance due to a decline in caseload and a
decrease in the public's ability to pay.
-7.86% Unfav, variance due to a decliee in caseload and a
decrease in the public's ability to pay.
-2.55% Unfav. varanoe is due to the court experiencing a
reduction in Refund Fees PD Def Attorney ($10,000) as a
result of modifying the way the Court pays Mental Health
court Appointed Attorneys as part of their budget task in
FY2009/FY2010. This has resulted in paying reduced
fees, and thus, reduced reimbursement of these fees.
Also Unfav. Certified Copies ($10,000) due to a decrease
in activity; partially offset by a Fay. Variance in Gross
Estate Fees $5,500 due to a payment on an unusually
large estate
Total Administration of Justice
Law Enforcement
Prosecuting Attorney
Sheriffs Office
19,211,359.00 $
805,300.00 $
196,900.00
19,211,359.00 $
470,300 00 $
196,900 00
18,596,859.00 $ (614,500.00)
493,800.00 5 23,500.00
200,900.00 4,000.00
5.00% Fay. variance due to receipt of intermittent, non-budgeted
revenue that fluctuates year to year such as Fxtradition
Recovery Fees.. Microfilming, and Welfare Fraud Case
Review,
2.03% Fa', due to receipt of misc. revenue.
Revenue variance is partially offset by an expenditure variance.
Adopted
Bud_get
437,100 00 Sheriff - Administralive Services
Fav. due to misc receipt of Reimbursement of Salaries.
Fav due to receipt of Fee Income.
Fay. due to increased receipts of Confiscated Property,
Reimbursement of Salaries, Refunds NET, and Mrsc
revenues.
0.00%
0.29%
0.00%
0.01%
16.92%
39,234,689.00 $ 38,118,736.00 $
2,390,493.00 $
38,394,836 00 $ 276,100.00
2.455.493 00 $ 65,000.00
Total Law Enforcement
General Government
Clerk - County Clerk 2.267,700.00 $
Clerk - Election's
Clerk - Register of Deeds & Micrographics
Treasurer
260,000.00
7,200,200.00
1,923,530.00
260,375.00
7,200,200.00
1,923,530.00
260,375.00
7,500,200.00
2,522,130.00
600.00 Board of Commissioners 600.00 1,900.00
27,000,00 68,000.00 27,000.00 Library Board
1,300.00
41,000.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2010 THIRD QUARTER REPORT
Amount
Amended FY 2010 Favorable
Budget FORECAST juntavorablet. Percent Explanation it Variances
431100.00 544,600.00 107,500,00 24.59% Fav. variance due to rising receipt of Gun Registrations;
and non-budgeted revenues such as Misc, Fee Income,
and Photographs revenues.
Sheriff - Correctve Services
Sheriff • Corrective Services Satellites
Sheriff - Errer. Prep. Training & Comm.
Sheriff - Pa1roi Services
Sheriff - Investigative Forensic Services
1,743,266.00
1,325,926.00
591,611.00
33,342,194.00
792,392.00
1,743,266.00
1,325,926.00
679,110.00
32,473,742.00
792,392 00
1,743,266.00 -
1,329,826.00 3,900.00
679,110 00
32,476,842.00 3,100.00
926,492.00 1'34,100.00
2.72% Fav. Certifed Copies $70,000 and Gun Permits $190,000
and Garnishment Fees $60,000 due to an increase in
activity; partially offset by Unfav. Forfeiture of Bonds
($155,000), Bond Fees 1840,000) and Photo Slats
($40,000) and Notary Commission ($20,000) due to a
decrease in counter activity.
0.00%
300,000.00 4.17% Fay. Enhanced Access Fees $300,000 due to an increase
in online activity
598,600.00 31.12% Fey TIFAJDDA Recovery Ad Valorem of $854,700 and IF T
of $13,400 due to higher property valuations from
Downtown Development Authority properties, resulting in -
higher revenues collected within the Treasurer's GFGP
budget. Fay. Tax Statements revenue of $40,000 is
higher than anticipated, it fluctuates year to year. Service
Fees of $10,000 from bookkeeping services provided to
the Road Commission, Zoo, arid the OCPTA. Also fav
rDRRZ Act 376 revenue of $5,400 from new taxing
authority sharing agreement; and Sale of Publications of
$100. These are partially offset by unfav Industrial
Facilities Tax revenue of ($325,000) due to declining
property valuations resulting in less lax capture mainly with
older properties.
216.6M Fay. Misc, due to Commissioner's voluntary 2.5% donation
to match general employee pay reductions
151.85% Fay. Reimbursement Salaries $36,000 due to the State of
Michigan reinstating stale aid funding for L.VPI operations.
Also, Fav. Misc. $15,000 as a more patrons are printing
material off the computer than 'from Copier firladline
Charges ($10,000).
-
1-01
• Revenue variance is partially offset by an expenditure variance.
Adopted
Budget
1,827,240.00 Water Resources Commissioner
153,000.00
800.00
2,812,337.00
153,000.00
800.00
2,927.571.00
153,000.00
800.00
201,100.00
2,577,571.00
3,019.530.00
300,000.00
46,555.00
199,000 00
765,887.00
3,065,659.00
300,000.00
32,555.00
198,541 00
785,887.00
3,165,659.00
200.00
270,000.00
32,355.00
243,541.00
785.887.00
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2010 THIRD QUARTER REPORT
Amount
Amended FY 2010 Favorable
Budget FORECAST (unfavorable" Percent Explanation of Significant Variances
2,509,608.00 2,375.608 00 (134.100.00) -5.34% Fav - Miscellaneous $2,557 for FY2010 due 10 2.5% salary
reimbursement from Water Resources Commissioner to
be applied to Watershed Councils. Unfav - Soil Frosion
Fees (5140,000) decrease on building activity/permits due
to downturn in housing market, Fav - Refund Prior Years
Expenditure $3,388 for Environmental Unit reclassification
of invoices to be rebooked to a grant fund.
Total General Government
County Executive
County E,CeC - Administration
County Pxec - Auditing
M&B - Purchasing Division
M&B - Eetiarization Division
M&B - Fiscal Services Division
$ 13,506,270.00 $ 14,311,806.00 $ 15,183,606.00 $ 871,800.00
$ 200,000.00 $ - $ - $ -
30,000.00 30,000.00 30,000.00
170,000.00 170,000.00 210,000.00 40,000.00
2,827,141.00 3,341,280.00 3,341,280.00 -
415,600.00 415,600.00 480,600.00 65,000.00
0.00%
0.00%
23.53% Fay. Vendor Reimbursement Program
0.00%
15.64% Favorable Tax Intercept Fee $50,000, and Late Payment
$45,000 due to Reimbursements enhanced efforts for
collections offset by (Unfav) Court Ordered Board and
Care ($30,000) due to lower than anticipated referrals.
Central Services - Support Services
Facilities Engineering
Human frieSOLIrCeS
EIHS - Administration
NHS - Health Division
1-11-LS - Children's Village
S - homeland Security
Public Services - Community Corrections
Public Services - MSH Extension
Public Services - Medical Examiner
Public Services - Animal Control
Fconomic Dev. & Comm. Affairs - Admin
0.00%
0.00%
0.00% Reimbursement from Golden i Oaks contract
-11.96% (Unfav.) Flu 3rd Party ($25,000) due to reduced number of
flu vaccines and the American Recovery and
Reinvestment Act (ARRA) funding vaccines includes
reduced revenues for Flu Vaccine Fees [$200.000).
(Unfav..) Reirnb 3rd Party ($19,000) due to Drug Court
Reimbursement provided only as services are required.
Note: Drug Court partners may utilize OSAS treatment
providers and reimburse OSAS for dehvered Services.
Further, (Unfav.) Immunizations ($61,000), Dental Service
Fees Outside ($6,600), Hepatitis Vaccine ($12,500),
Inspection Fees ($7,500), Rabies Vaccine Fees ($12,000),
Wells ($5,000), and X Rays ($2,500).
100,000.00 3,26% Favorable Out County Board arid Care due to higher
population.
200.00 0.00% Favorable due to Educational Training for CPR.
(30,000.00) -10.00% (Unfair) due to lower than anticipated offender referrals by
the courts.
(200.00) -0.61% Unfav. Reimbursement General ($1,000) due to change in
the Master Gardener Volunteer Program registration
process, partially offset by Fay. Reimbursement Postage
$800.
45,000.00 22.07% Fay. Cremation Approval Fee clue to an increase in
caseload based downturn in the economy
0.00%
0.00%
201,100.00
(350,000.00)
' Revenue variance is partially offset by an expenditure variance.
Economic Dev. & Comm. Affairs - PEDS
Adopted
Budget
487,300.00
$ 11,447.150.00 $ 11,908,193 00 $ 11,862,493.00 $ (45,700.00)
$ 750,000.00 $ 750,000 00
$ 750,000.00 $ 760,000.00 5
$ 84,149,468.00 $ 84,300,094.00 $ 84,647,794.00 $
$ 8,517,499.00 $ 9,053,03200 $ 9,303,032.00 $
$ 20,500.00 $ 20,500.00 $ 9,000.00 $ (11,500.00) -56.10% The economic downturn and poor investment market has
reduced the Court investment income.
0.00% Fay receipt of investment income.
18,800.00 (35,000.00) -65.06% Unfay.due to decreasing rates and reduced investment
base.
2687 500.00 2,687 500.00 2,68,500.0C 0.00% .
2,761,800.00 $ 2,761,800.00 $ 2,715.400.00 $ (46,400.00) -1.58%
53,800.00 53,800.00
610,000.00 (140,000.00) -18.67% Pay phone commission is unfa v. due to less activity at the
jail.
610,000.00 5 (140,00000) -18.67%
100.00 100.00
(35,000.00)
347,700.00 0.41%
250,000.00 2.76% Allocation based on latest Indirect Cost study.
'ft-WE:VENUES (670000-695500)
Circuit Court
142,600.00 $
105,000.00
8,500.00
21,326.00
,000.00
35,200.00
5,200.00
1,300 00
4,300.00
8,900.00
104,017.00 $
205,000.00
8,500.00
83,411.00
1,000.00
4,300.00
2,500.00 $ 2,bai.00
200.00 200.00
100.00 100.00
104,017.00
209,500.00 4,500.00
19,100.00 10,600.00
118,611.00
5,200.00
1,000.00
1,300.00
4,300.00
8,900.00
District Court
Probate Court
Prosecuting Attorney
Sheriff Office
Sheriff- Patrol Services
Sheriff - luvestlgative/Forensic Svc
Clerk/Register of Deeds
Treasurer
Library Board
Water Resources Commissioner
Homeland Security
Management and Budget
Central Services - Support Servic.es
Facilities Engineering
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2010 THIRD QUARTER REPORT
Amount
Amended FY 2010 Favorable
Budivt FORECAST lunfavorablei Percent Explanation of Significant Variances
487,300.00 370,500.00 (116,800.00) -23.97% Unfav. Reirnb. Salaries from Smatl Business Tech Council
($35,000), which is instead providing part-time staffing
assistance to PFDS; and reduced Reimb General
($20,000) from new Man Street Program members and
NO HA2 Program ($76,800) due to economic downturn
(NO HAZ costs are ccirrespondingly fay.): partially offset
by fay. Sale of Maps $15,000.
Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Totat Non-Dreparttnental
Total Charges for Services
INDIRECT COST RECOVERY (640100)
INVESTMENT INCOME [05000-655999 1
District Courts (Div. I -IV)
Sheriff Corrective Services
Clerk/Register of Deeds
Non-Departmental
Total Investment Income
0.00% Fay. variance is due to the receipt of Refund Prior Years
Revenue.
0.00% Fay. due to cash overages.
0.00% Fay. due to cash overages.
0.00%
2.20% Fay. County Auction receipts.
0.00% Fat/. variance is due to the receipt of Refund Prior Years
Expenditures.
42.20% ray variance is due to the receipt of Refund Prior Years
Expenditures
100.00% Fay, due to cash overages.
0.00%
0.00%
0.00%
0.00% Favorable due to county auction and to correct an
expense from the General Fund for reimbursement by a
grant.
0.00%
0.00%
0.00% Fa,/ variance is due to the receipt of Refund Prior Years
Expenditures.
• Revenue variance is partially offset by an expenditure variance.
Children's Village
Pubic Services
Planning & Econ. Devel. Services - Transfers
Economic Development - Donations
Non Departmentai - Donations
Non-Dept - Sundry
Treasurers' Transfers
Health Division
Amended
Budget
417 500.00
4,500,000.00
20,000.00
Percent Explanation of Significant Variances
0.00% f-av. variance is due to the reclassification of bin-med
invoices from October and June of 2009.
0.00% Fav. Board and Care higher population.
100.00%
0.00%
0.00%
0.00%
0.00%
64.44% Fay. variance due to the rise in Collection Fee revenue in
DTRF which is transferred to the Treasurer's GFGP
budget for administration of the D TRF. The increase in
Collection Fee revenue is due to Increased real estate
foreclosures and unfavorable economic conditions
Non-Departmental Transfers In 5$0e 527.00
Total Other Revenues $ 64,878,753.00
PLANNED USE OF FUND BALANCE (685000-865999)
Encum and Approp Carry Forward
General Fund - Prior Years balance 5 150,000.00
Total Planned Use of Fund Balance 150,000.00
TOTAL GEN. FUND / GEN. PURPOSE REVENt._$ 409,835,938.00 415,373,501.15
59,678.527.00
65,022,255.00
227,276.81
4,366,700.3.4
4,593,977.15
Adopted
Budget
417,500.00
4,600,000.00
FY 2010
FORECAST
25,000.00
200,000.00
Amount
Favorable
(unfavorable),
25,000 00
200,000 00
20,000 00
417,540.00
1,400,000.00 2,900,000.00
59,678,527.09
68.215.755.00 $
227.270.81
4,366,70024
4,593,977.15 $
0.00%
3,193,500.00 4.91%
_ 0.00%
0.00%
419,914,501.15 $ 4541,000.00 1.09%
COUNTY OF OAKLAND
GENERAL FUND t GENERAL PURPOSE REVENUES
FY 2010 THIRD QUARTER REPORT
' Revenue variance is partially offset by an expenditure variance.
0.00% -
0.00% .-
9.64% - Fav. variance is based en current IT equipment rentals and monthly
operations.
Civil I Criminal Division
Personnel Expenditures
Operating Expenditures
$ 2,249,539.00 $ 2,260,556.00 $
5,256,627.00 5,169,627.00
2,145,556.00 $ 115,000,00
4,939,627.00 230,000.00
Internal Support Expenditures
Transfers Out
2,444,894.00 2,692,675.00 2,692,675.00 0.00% -
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 8,275,469.00 $ 8,305,649.00 $
99,975.00 356,858.00
277,8.87.00 340,020.00
50,000.00 122,219.00
8,265,649.00 $ 40,000.00
176,858.00 180,000.00
340,920 00
122,219.00
0.48% - Fav. variance is due to county wide hiring freeze, underfilled
positions and vacancies.
50.44% - Fay. Special Projects due to the distribution of Judicial Technology
Funds from the State and Judge On-line project (MR #09214) used
for courtroom technology improvements.
0.00% -
0.00%
Business Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 8,703,331.00 $ 9,125,646.00 $
$ 1,674,348.00 $ 1,681,442.00 $
96,264.00 187,764.00
236,456.00 238,569.00
$ 2,007,068.00 $ 2,107,775,00 $
8,905,646.00 $ 220,000.00 2.41%
1,681,442.00 $
187,764.00
215,569.00 23,000.00
2,084,775.00 $ 23,000.00 1.09%
5.09% Fay. variance is due to county wide hiring freeze, underlined
positions and vacancies.
4 45% - Fav. variance is due to less activity in Defense Attorney fee
payments of $230,000. These payments are dependent on
caseload, and the Circuit Court fee structure. During the 2010
budget process the court made a number of changes to the Defense
Attorney Fees structure to reduce costs.
5 9,951,060.00 $ 10,122,858 00 $ 9,777,858.00 $ 345,000 00 3.41%
9/9!2010
Operating Expenditures
Internal Support Fxpenditures
13,822,776.00 13,998,111.00
1,695,194.00 1,698,910.00
1.93%
7.25%
1.13%
0.00%
3.68%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Family Division/Juvenile MaInt.
Personnel Expenditures
Transfer Out
$ 11 :238,140.00 $ 11,307,227.00 $ 11,007,227.00 $ 300,000.00
12,978,111.00 1,020,000.00
1,666,510.00 33,400,00
4,360,124.00 4,360,274.00
....... _____
$ 31,116,234.00 $ 31,364.522.00
2.65% - Pay. variance is due to county wide hiring freeze, underlined
positions and vacancies.
7.29% - Fav. variance due to the court continuing to experience a shift from
placements in Slate Institutions (Fay. $1.7 million} to Private
Institutions (Unfav. $600,000). Private Institutions is Child Care
funded and is reimbursed from the state at 50%. The favorabilily
from the shift in State to Private Institutions is partially offset by a
unfavorable amount hn pc-rsonal rriteaw of ($80,040). During the
2010 budget process the court submitted as part of its budget task, a
decrease in Personal Mileage. This decrease was contingent upon
the court and the bargaining unt agreeing on the reduction. The two
parties have been unsuccessful at reaching the agreement, and the
Circuit Court is working on additional reductions to replace their
previous submission.
1.97% - Fav. Motor Pool $27,500 arid Motor Poet Fuel Charge $5,900 due to
three (3) vehicles that were turned in. A budget amendment is
recommended.
0.00% -
4.32%
4,360.274.00
5 30,011,122.00 5 1,353,400.00
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 23,437,496.00 $ 23,554,874.00
19,275,642.00 19,712,360.00
4 654 431.00 4,971,074.00
4,410,124.40 4,482,493.00
$ 51,777,693 00 $ 52,720,801.00
$ 23,099,8/4,00
18,282,360.00
4,914,674.00
4,482,493.00
455,000.00
1,430,000.00
56,400.00
5 50,779,401.00 $ 1,941,400.00
9/9/2010
Total Division 1 - Novi 1 5,304,440.00 $ 5,358,016.00 $ 5,316,016.00 $ 42,000.00 0.78%
Division 2 - Clarkston
Personnel Expendlures
Operating Expenditures
$ 1,698.239.00 $ 1,715,088.00 $ 1,691,088.00 $
600,450.00 632,187.00 583,387.00
24,000.00
48.800.00
0.00%
0,00%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 197,739.00 $ 197,739.00 $ 187,739.00 $ 10,000 00
5,300.00 5,300.00 5,300.00 -
- - -
5.06% - Fav. variance is due to underfilled positions.
0.00% -
0.00%
$ 203,039.00 $ 203,039.00 $ 193,039.00 $ 10,000.00 4.93%
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 3,863,041.00 $ 3,866,975.00 $ 3,866,975.00 $
'1.015,303.00 1.015,303.00
475,738.00 455,738.00 20,000.00
0.00% -
2.17% - Fay. variance is due to the Court working to reduce cost
in the following line items: Defense Attorney Fees of
$5,000. Juror Fees and Mileage of $6,500, and Postage
01$10,500.
4.20% Fav. IT Operations due to less than anticipated usage.
993,303.00 22,000.00
426,096.00
1.40% - Fay. variance is due to underlined positions.
7.72% - Fav, variance is largely due to a reduction in Defense
Attorney Fee payments of $35,000. Caseload dropped
in 2009 and Defense Attorney Fee payments are
contigent on caseload. Also Fay. in Juror Fees of
$4,800, Travel and Conference of $7,000 and
Membership and Dues of $2,000.
Internal Support Expenditures
Transfers Out
210,321.00 263.816.00
72,811.00 33,415.00
263,816.00
33,415.00
$ 2,581,821.00 5 2,644,506.00 5 2,571,706.00 $ 72,800.00 2.75% Total Division 2 - Clarkston
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
5 3,614,961.00 $ 3,615,226.00 $ 3,584,226,00 $ 31,000.00
349,743.00 349, r43.00 327,743.00 22,000.00
806,546.00 867,179.00 847,179.00 20,000.00
0.86% - Fay. variance is due to county wide hiring freeze,
underlined positions and vacancies.
6.29% - Fay. variance is due to Juror Fees and Mileage of
$12,000 and Professional Services of $10,000.
2.31% - Fay. IT Operations due to less than anticipated usage.
$ 4,771,250.00 $ 4.832,148.00 $ 4,759,148.00 $ 73,000.00 1.51%
919/2010
$ 3,188,705.00 $ 17,000 00 0.53%
$ 11,637,214.00 $ 65,000.00
2,424,857.00 109,800.00
1,933,128.00 40,000.00
33,415.00
$ 16,028,614.00 $ 214,800.00 1.32%
0.56%
4.33%
2.03%
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
17,000.00
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 2,303,637.00
528,388.00
329,277.00
$ 3,161,302.00
$ 11,677,617 00
2,499,184.00
1,772,240 00
72,811 00
$ 113.021,852.00
$ 2,307,186.00
532,124.00
366,395.00
$ 3,205,705.00
$ 11,702,214.00
2,534,657.00
1,973,128.00
33,415 00
$ 16,243,414.00
$ 2,307,186.00 $
515,124.00
366,395.00
0.00% -
3.19% - Fav. variance is due to the court working to reduce cost
in the following line items: Postage of $2,000, Charge
Card Fee of $10,000 and Defense Attorney Fees of
$5,000.
0.00% -
99/20.10
669,524.00
932,625.00
669,524.00
907,625.00
Fav. variance due to the Court's effort to minimize
costs in areas such as Library Continuations
$9,000, Membership 01105 $1 ,500 and lravel
$2,500.
Fav. variance is due to a vacant Office Assistant
position. The Court does not plan to fill this
position in 2010.
Fay. IT Operations $10,000, Telephone
Communications 510,000 and Convenience
Copier $5,000 due to less than anticipated usage.
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
PROBATE COURT
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Administration
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
Estatea/Mentat Health
Personnel Expenditures
Operating Expenditures
Internal Support
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
$ 2,163,022 00 $ 2,323,022.00 5 2,323,022.00
43,981.00 43,981.00 30,981.00
-
-
----------------- ----- -------------- --
5 2,207,003.00 $ 2,367,003.00 $ 2,354,003.00 S
$ 2,183,282.00 $ 2,210,637.00 $ 2,195,637.00 $
635,291.00
1,092,646.00
$ 3,911,219.00 $ 3,812,786.00 $ 3,772,786.00 $
$ 4,346,304.00 $ 4,533,659.00 $ 4,518,659.00 $
679,272.00 713,505.00 700,505.00
1,092,646.00 932,625.00 907,625.00
0,00%
13,000.00 29.56%
13,000.00 0.55%
15,000.00 0.68%
0.00%
25,000.00 2.68%
40,000 00 1.05%
15,000.00 0.33%
13,000.00 1.82%
25,000.00 2.68%
$ 6.118,222.00 5 6.179,769.00 $ 5,126,789.00 $ 53,000.00 0.86%
9/9/2010
809,872.00 636,052.40 568 752 40 67,300 00
Operating Expenditures 64,744.00 53,848.00
Internal Support Expenditures
Transfers Cut
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 2,496,683.00 $ 2,498,384.00 $ 3,023,984.00 $ (525,600.00) -21.04% Divisions are reflecting fa v / (unfav) variances primarily due
to personnel changes within the Prosecutor's Office under
the new administration. Plans for a formal reorganization
will be presented at a later date (see offset in Litigation
Division).
Operating Expenditures 10 58% Fav due to anticipated reduced expenditures in Extradition
Expense $33,500. Professional Services $20,000. Travel
and Conference $20,000, Training $9,000 Court Transcripts
$10,500 and Expendable Equipment Expense of $5,000
Transcripts on Appeal $4,000; partially offset by unfav.
expenses in Court Reporter Services of ($5,300) Equipment
Maintenance ($1,600) Personal Mileage ($19,100) and
Workshops and Meetings of ($5,700). A budget
amendment was submitted to reduce revenues and
offsetting expenditures due to lower than anticipated activity
related lo OWI cases.
Internal Support Expenditures 1,884,639.00 1,945,717.00 1.945,71700 - 0.00%
Transfers (10,598.00) 10,598.00 10,598 00 - 0.00%
$ 5,180,596 00 $ 5,093,75L40 $ 5,549,051.40 $ (458,300.30) -9.00%
Litigation
Personnel Expenditures $ 9,105,082.00 $ 9,108,611.00 $ 8,259,911.00 $ 848,700.00 9.32% Divisions are reflecting fay (unfav) variances primarily due
to personnel changes within the Prosecutors Office under
the new administration. Plans for a formal reorganization
will be presented at a later date
34,448.00 19,400.00 36.03% Fav largely in Personal Mileage due to Prosecuting
Attorney's efforts to reduce departmental expenditures.
2,536.00 2,536.00 2,536.00 - 0.00%
855,589.00 1,064,981 00 1,064,981.00 - 0.00%
$ 10,027,951.00 $ 10,229,976.00 $ 9,361,876.00 $ 868,100.00 8.49%
9/9/2010
t J
Operating Expenditures
kiterral Support Expenditures
3,199.00
$ 2,082,423.00 $ 2,082,423.00 5 2,031,323.00 $
3,199.00 3,199.00
51,100,00
0.00%
0.00%
2.45%
Operating Expenditures
Internal Support Expenditures
8,458.00
$ 1,647,345.00 $ 1,647,345.00 5 1,502,445.00 $ 144,900.00
0.00%
0.00%
8.80%
8,458.00 8,458.00
-
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Warrants
Personnel Expenditures 5 7,079,224.00 $ 2,079,224.00 5 2,028,124.00 5 51,100 00 2.46% Divisions are reflecting fay f (unfav) variances primarily due
to personnel changes within the Prosecutors Office under
the new administration. Plans for a formal reorganization
will be presented at a later date
Appellate
Personnel Expenditures $ 1,638,887.00 $ 1,638,887.00 $ 1,493,987.00 $ 144,900.00 8.84% Divisions are reflecting fay / (unfav) variances primarily due
to personnel changes within the Prosecutors Office under
the nevi administration. Plans for a formal reorganization
will be presented at a later date.
Department
Personnel Expenditures
Operating Expenditures
lirternal Support Expenditures
Transfers Out
$ 15,319,876.00 $ 15,325,106.00 $ 14,806,006.00
886,273.00 701,557 40 614,857.40
1,887,175 00 1$48,253 00 1,948,253 00
844,991.00 1,075,579.00 1,075,579.00
519,100.00 3.39%
86,700.00 12.36%
0.00%
0.00%
$18,938,315.00 $19,050,495.40 $18,444,695.40 $ 805,800.00 3.18%
9/9/2010
Sheriff's Office
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Administrative Services
Personnel Expenditures
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Operating Expenditures
$ 1,607,015.00 $ 1,607,015.00 $ 1,629,815.00 $ (22,800.00) -1.42% Unfav. fringes for retirement due to salary forecast programming
complication which resulted in insufficient allocation for retirement
and hospitairzation of ($29,300).
126,236.00 131,880.00 142,380.00 (10,500.00) -7.96% Unfav largely due to printing arid professional services charged
against this division; partially offset by favorable Material arid
Supples and Office Supplies
257,017.00 256472 00 256,472.00 - 0.00%
,_ 0,00%
$ 1,990,268.00 $ 1,995,367.00 $ 2,028,667.00 $ (33,300.00) -1.67%
$ 1,020,418.00 $ 1,949,420 00 $ 2,004,720.00 (55,300.00) -2.84% Unfa v. largely due to salary and fringe benefits in excess of budget
due to arbitration awarded salary increase and increased
hospitalization cost of ($39,000) in excess of budget.
944,843.00 995,303.19 815,203.19 181,1130.00 18.18% Fay largely due to overall departmental reductions in Uniforms of
$128,900 Uniform Cleaning of $30,500, Travel and Conference of
$9,000, Library Continuations of $8,000, Inmate Recreational
Supplies of $11,000, Office Supplies of $29,300, paritaily offset by
unfav variances in Communications of ($8,700) Equipment Maint. of
($7.000) Printing of ($4,900) and Custodial, Fingerprint, Laboratory,
and Material and Supplies of ($15,000).
332,695.00 332,695.00 332,695.00 - 0.00%
- 0.00%
$ 3,197,956.00 $ 3,278,418 19 $ 3,152,818.19 $ 125,800.00 3.84%
Corrective Services
Personnel Expenditures 32,635,993.00 $ 32,719,718,00 $ 37,503,718.00 (1,784,000.00) -14,62% Unfav. largely due to transfer of staff from closing of Frank Greenan
and Trusty Camp, and projected salary, fringe benefits, arid
overtime charges in excess of budget of (5232,000) and arbitration
awarded salary increase.
t•-n 9/9/2010
Operating Expenditures 7,228,273.00 7,301,406.35 6,328.908.35 972500..00
0.00%
0.00%
$ (3,811,500.00) -7.92%
$ 2,893,900.00 21.13%
8,096,979.00 7,696,603.00 8,096,970.00
13,692,832.03 10,798,932.00
234,500.00 56,700.00 234,500.00 177,800.00 Operating Expenditures 24.18% Fay largely in Custodial Supplies due to the closing of the Frank
Greenan and Trusty Camp.
Internal Support Expenditures 230,385.00 230,385.00 230,385.00 0.00%
Transfers 0.00%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
••••-•••n•••n•••n••••••
EXPLANATION OF SIGNIFICANT VARIANCES
13 32% Fay largely due to the closing of Frank Greenan and Trusty Camp is
generating savings to Contracted Services (prisoner meals) of
$512,700, Medical Services Physicians of $496,100, Prisoner
Housing Outside County of $230,000, transportation ol Prisoners of
$16,000, Bedding and Linen $10,300, Culinary Supplies $20,000,
Drugs $20,000, Other Expendable Equipment $100,000, Groceries
$30,000, and Provisions of $23,400; partially offset by increases in
Hospitalization of Prisoners ($398,400), and Custodial Supplies of
($87,600).
Internal Support Expenditures
Transfers
$ 47,560,869.00 $ 48,118,103.35 $ 51,929,603.35
Corrective Services-Satellites
Personnel Expenditures $ 13,692,832.00 $ Fav, largely due to the closing of the Frank Greenan and Trusty
Camp, partially offset by unfav. proiected overtime charges of
($595.500) in excess of budget: and arbitration awarded salary
increase.
Internal Support Expenditures
Transfers
$ 15,001,498.00
Emergency Prep., Trning & Comm.
Personnel Expenditures $ 4,868,847.00
1,067,554.00 1,067,554.00 0.00%
0.00%
$ 14,984,886.00 $ 12,044,286.00 5 2,950,600.00 19.68%
$ 4,950,890.00 $ 5,037,990.00 $ (87,100.00) -1.76% Unfav. largely due to salary and fringe benefits in excess of budget
due to arbitration awarded salary increase and unfav, hospitalization
cost in excess of budget of ($46,100) due to rate increase
1,074,166.00
191,649.00 Operating Expenditures 220,476.00 443,076 00 (222,600.00) -100.96% Unfav largely due to Equipment Maintenance of ($8,000),
Equipment Rental of ($4,200), Office Supplies ($10,000), and
Professional Services charged against this division of ($210,900);
partially offset by favorable Employee Medical Exams $10,600, and
Officer Fees of $100.
$ 5,290,881 00 $ 5,401,751.00 $ 5,711,451.00 $
Patrol Services
JJ --J
(309,700.00) -5.73%
2/912010
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$33,649,338 $ 32,899,245.00 $ 32,719,845.00 $ 179 400.00
423,549.24 56,700.00
4,828,582.00 4,828,582.00
425,154.00
4,852,647.00
480,249.24
$ 38,927,139.00 5 38,208S7624 $ 37.971,976.24 $
Investigative/Forensic Svcs
Personnel Expenditures $ 7,392,182.00 $ 7,492,182.00 $ 7,392,382.00 $
1,065.821.00 1,100,472.09 Operating Expenditures 859,572.00
236,100,00
99,800.00
240,900.00
Internal Support Expenditures
Iransters
2,261,179.00 2,261,179.00 0.00%
0.00%
........
340,700.00 2.94%
2,271,657.00
732,531.00 732,531.00
$ )0,729,690.00 5 11,586,364.09 $ 11,245,664.09 $
$ 95,311,302.00
10.465,286.87
17,073,846.00
732,531.00
$ 97,087,402.00
9,190,486.87
17,073,846 CC
732,531.00
$ (1,776,100.00)
1,274,800.00
-186%
12.18%
0 00%
0.00%
COUNTY OF-OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
FY 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE} PERCENT
••n•nn•••n••••nW.n•n•
EXPLANATION OF SIGNIFICANT VARIANCES
AMENDED
BUDGET
0,55% Fay largely due to lower projected overtime for patrol officers.
Hospitaliiation is unfav. ($157,500) due to rate increase.
11.81% Fav largely due to lower Equipment Maintenance of S53,100, and
ToWng and Storage Fees $3,600.
Fay largely due to position vacancies Hospitalization is unfav.
($20,100) due to rate increase.
21.89% Fav largely due to Professional Services of $236,900, and Data
Processing Development $4,000.
0.00%
0.00%
0.62%
1.33%
Department Total
Personnel Expenditures $ 95,766,625.00
Operating Expenditures 10,216,476.00
Internal Support Expenditures 16,715,200.00
Transfer Out
$ 122,698,301.00 $ 123,582,065.87 $ 124,084,265.87 $ 1501 ,300.00) -0.41%
00 91c1rN110
Transfers 0.00%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
CLERKIREGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
AdministratIon
Personnel Expenditures $ 728,330.00 $ 735,772.00 $ 675,772.00 $ 60,000.00 8.15% Fav, due to underlined and vacant positions.
Operating Expenditures 40,382.00 40,382.00 20,382.00 20,000.00 49.53% Fav Print ng County Directory $23,000 due to printing the
Directory every other year arid Travel and Conference $4,000
due to conscious effort to reduce costs: partially offset by lInfav,
Office Supplies ($7,000) due to a higher than anticipated use.
Internal Support Expenditures 189,029.00 225,626.00 196,126.00 29,500.00 13.07% Fay. Motor Pool $23,000 and Motor Pool Fuel Charge $6,500
due to three (3) vehicles that were turned in.
Transfers 0.00%
$ 957,741.00 $ 1,001,780.00 $ 892,280,00 $ 109,500 00 10.93%
County Clerk (Vital Stats & Legal Rees)
Personnel Expenditures $ 3,296,093.00 $ 3,296,093.00 $ 3,176,093.00 $ 120,000.00 3.64% Fay. due to underfilled and vacant positions
Operating Expenditures 297,408.00 308,332.50 242,832.50 65,500.00 21.24% Fay. Professional Services $30,000 and Travel & Conference
$3,500 due to conscious effort to reduce costs. Also Fee. in
Court Transcripts $40,000 as there is no longer a need to print
duplicate copies of court transcripts for co-defendents; partially
offset by Unfav. Charge Card Fee ($8,000) due to an increase in
The public paying for services with a credit card.
Internal Support Expenditures 656,625.00 806,012.00 606,012.00 200,000.00 24.81% Fay. Into Tech Imaging Operations $300,000 due to decreased
activity; partially offset by Unfav. Info Tech Operations
($100,000) due to an increase in activity.
$ 4,250,126.00 $ 4,410,437.50 $ 4,1324,937.50 $ 385,500.00 8.74%
9/912010
Jury Commission
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 28,831.00 $
6,161 00
104,244.00
$ 139,236.00 $
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2010 FAVORABLE
FORECAST UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Elections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 685,056.00 $
772,475.00
131,340.00
687,749.00 $
772,850.00
134,686.00
687,749.00 $
772,850.00
134,686.00
0.00%
0.00%
0.00%
0.00%
$ 1,588,871.00 $ .595,285.00 $ 1,595,285.00 $
0.00%
1,134,624.00 $ 1,066,824.00 68,000.00 5.99% ray. Material & Suppi[es $38,000 due to a decrease in activity
and Maintenance Contract $30,000 as a result of a vendor
change from Kodak to HOV Services for maintenance on their
0.00%
Register of Deeds (and Micrographics)
Personnel Expenditures $ 2,847,747.00 $ 2,847,747.00 $ 2,847,747.00
Operating Expenditures 1,134,824.00
589,706.00 Internal Support Expenditures
Transfers
638,973.00 $ 638.973.00 0.00%
0.00%
$ 4,572.277,00 $ 4,621,544.00 $ 4,553,544.00 $ 68,000.00 1.47%
28,831.00 $ 28,831.00 $ - 0.00%
6,161.00 6,161.00 - 0.00%
106,514.00 94,514.00 12,000.00 11.27% Fay. Info Tech Operations $12,000 due to decreased activity.
141,506.00 $ 129,506.00 $ 12,000.00 8.48%
9/9,'201 0
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures $ 7,586,057.00 $ 7,596,192.00 $ 7.416,192.00 $ 180,000.00 2.37%
Operating Expenditures 2,251.250 00 2,262,549.50 2,109,049.50 $ 153,500 00 6.78%
Inlernal Support Expendqures 1,670,944.00 1,911,811.00 1,670,311.00 $ 241,500.00 12.63%
Transfers 0.00%
$ 11,508,251.00 $ 11.770,552.50 $ 11,195,552.50 $ 575,000.00 4.89%
Note revenue offset.
9/90010
$ 2,654,440.00
189,920.00
$ 2,654,440.00
188,465.04
659 415 00 1 132,875.00
$ 3,503,775.00
$ 3,503,775.00
$ 3,975 780.04
$ 3,975,780.04
$ 3,963,580.04 $
$ 3,963,580.04 $
12,200.00
-------------
12,200.00
Division Total
Department Total
0.31%
0.31%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED
BUDGET
AMENDED
BUDGET
Fr 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 2,654,440.00 $
191,565.04 (3.100.00)
0.00% -
-1.64% - Unfav largely due to elected official transition expense in excess
of budget for furniture.
Internal Support Expenditures 1,117,575.00 15,300 00 1.35% Fay. variance reflects turning in of Treasurer's lease car and
reduction in Motor Pool Fuel Charges.
9/9/2010
11,000,00
14,000 00
11,000.00
14,000.00
20,000.00
45,000.00
402,181.00 $ 388.181.00
$ 2,244,237.00 $
388,181.00
241,760.00
----------- --
$ 2,874.178.00 $
$ 241.760.00 20,000.00
$ 2,874,178.00 5 45,000.00 1.54%
0.49% - Favorable Controllable Personnel $25,500 offset by (Unfav) Overtime
($3,500) to cover BOC night meetings Also, (Unfav.) Fringe Benefits
($11,0001 due to increased hospitalization costs.
3.48% Fay. Travel & Conference $8,000, Workshops and Meetings $5,000,
Membership Dues $2,000, Communications $1,000, Mileage $10,000 and
Legal Services $6,800 due to effort to reduce usage and costs: partially
offset by unfav. Prof Sen., - Annual Audit (518,800) due to an increase in
cost for the contract
7.64% - Favorable Motor Pool $3,000 and Motor Pool Fuel Charges $2,000 due to
decreased activity, including Fay. IT Operations $15,000.
0.49%
3.48%
7.64%
1.54%
Administration
Personnel Expenditures $ 2,255,237.00 $ 2,255,237.00 $ 2,244,237 00 $
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
402,181.00
260,526.00
$ 2,917,944.00
$ 2,255,237.00
402.181.00
260,526.00
--------------
$ 2,917,944.00
261,760.00
$ 2,919,178.00
$ 2,255,237.00
402,181.00
261,760.00
---------------
$ 2,919,178.00
COUNTY or OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
n•n•••nn•••n•.,
9/5/2010
$ 794,157.00 $ 795,320,00 $ 763,320.00 5
251,099.00 251,099.00 251,099.00
887.605,00 708,019.00 708,019.00
Library Board
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
32,000.00 4.02% Turnover
0.00%
0.00%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,932,861.00 51754,438.00 $ 1,722,438.00 S 32,000 00 1.82%
Department Total
Personnel Expenditures $ 794,15 t,00 $ 795,320.00 $ 763,320.00 $ 32,000.00 4.02%
Operating Expenditures 251,099.00 251,099.00 251,099.00 - 0.00%
Internal Support Expenditures 687,605.00 708,019.00 708,019.00 - 0.00%
Transfers - - - _.
$ 1,932,861.00 $ 1,754,438.00 $ 1,722,438.00 5 32,000.00 1.82%
9/9.`2010
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Water Resource Commissioner
Personnel Expenditures $ 3677,188.00 $ 4,235,654.00 $ 4,235,654.00 $ 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Operating Expenditures 457.412.00 457,412.00 457,412.00 - 0 00%
Internal Support Expenditures 1,121,581.00 1,480446.00 1,480,44800 - 0.00%
Transfers 56,165,00 56,165.00 56,165.00 - 0.00%
Total $ 5,312.346.00 •$ 6,229,677.00 $ 6,229,677.00 $- 0.00%
Department Total $ 5,312,346.00 5 6,229,677.00 $ 6,229,877.00 5 0.00%
.nnn on •
9/9.7010
Coritrollable Operating 27,657.00 27,657.00
Corporation Counsel
Controllable Personnel
Controllable Operating
Administration
Controllable Personnel
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 1,994,474.00 $ 2,001,798.00 S 2,001,798.00 0.00% -
EXPLANATION OF SIGNIFICANT VARIANCES
Controllable Operating 224,173.00 274,225 00 262,225.00 12,000.00 4.38% - Favorable Special Projects $8,000 and Travel S. Conference $4,000 due to
conscious effort to contain costs.
Internal Support Expenditures 602,689.00 607,541.00 567,541 00 40,000.00 6.513% - Favorable IT Charges $40,000.
Transfer Out
$ 2,821,336.00 $ 2,883,564.00 $ 2,831,564.00 $ 52,000.00 1.80%
Auditing
Controllable Personnel S 975,547.00 $ 891.614.00 $ 781,614.00 $ 110,000.00 12.34% - Turnover
16,157.00 11,500.00 41.58% - Favorable Membership Dues $1,500, Per soma! Mileage $9,500 and Travel
& Conference $9,000 due to turnover of staff.
Internal Support Expenditures 106,930.00 106,930.00 106,930.00 0.00% -
Transfer Out
$ 1,110,134.00 $ 1,026,201.00 $ 904,701.00 $ 121,500.00 11.84%
$ 1,930,372.00 $ 1,930,372.00 $ 1,942,872.00 $ (12,500.00) -0.65% - (Unfav.) Fringes Benefits due to Salary Forecast programming which
resulted in insufficient allocation for hospitalization.
57,273.00 57,273.00 52,273.00 5 000.00 8.73% - Favorable Computer Research Service $2,000 due to PACER (electronic
filing) transferred to Building & Liability Fund, but further costs are
anticipated (due to increased activity for electronic filing for Corporation
Council. Also, Favorable Personal mileage $1,500 and Travel &
Conference $1,500 based on efforts to curtail costs.
Internal Support Expenditures
Transfer Out
221,349.00 223,143.00 215,143 (10 8,000.00 3.59% - Favorable IT Operations.
Department Total
Controllable Personnel
$ 2,208,994.00 $ 2,210,788.00 $ 2,210,288.00 $ 500.00 0.02%
$ 4,9001,393.00 $ 4,823,784.00 $ 4,726,284.00 $ 97,500.00 2.02% 9(9,2010
trj
28,500.00
48,000 00
174 000.00
7.94%
5.12%
2.84%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Cantroflable Operating 309,103.00 359,155.00
Internal Support Expenditures 930$88.00 937,814.00
Transfers Out - -
5 6,140.464,00 $ 612t1,55300 5 5,946,553.00 $
330,655.00
889,614.00
919/2010
237,591.00 273,011.00 257,911.00 15,100.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
PersonneL Expenditures
Operating Expenditures
Internal Support Expenditures
Purchasing
Personnel Expenditures
$ 204,186.00 $ 204,166.00 $ 207,686.00 $ (3,500.00) -1.71% (Unfav ) Fringes for retirement due to Salary Forecast programming
issue which resulted in insufficient allocation for retirement.
5,580,00 5.580.00 5,580.00 0.00%
17,200.00 17,200.00 17,200.00 0.00%
$ 226,966.00 $ 226,966.00 $ 230,466.00 $ (3,500.00) -1.54%
$ 1.050,154.00 $ 1,050,154.013 950,154.00 S. 100,000.00 9.52% ray. Salaries and Fringes clue to undedniing of position s.
Operating Expenditures 35,081.00
Internal Support Expenditures 199.061.00
Transfers
38,183.00 25,183.00
226,664.00 217,664.00
13,000.00 34.05% Favorable Workshops and Meeting $6,000 and Traver & Conference
$7,000 due to decreased usage.
9,000.00 3.97% Fay. IT Operations.
Equalization
Personnel Expenditures
Operating Expenditures
$ 1,284,296.00 $ 1,315,001.00 $ 1,193,001.00 $ 122,000.00 9.28%
$ 7,495,811.00 $ 7,495,811.00 $ 7,175,811.00 $ 320,000.00 427% Fay due to turnover.
5.53% Favorable Membership Dues $2,000, Expendable Equipment $2,900.
Equipment Maintenance $800, Communications $400 and Travel &
Conference $9,000 due to decreased usage
Internal Support Expenditures 1,127,615.00 1,631.072.00 1,581,072.00 50,000.00 3.07% Fav IT Operations.
Transfers - 0,00%
$8,861,017.00 $9,399,894.00 $ 9,014,794.00 $ 385,100.00 4.10%
Fiscal Services
Personnel Expenditures 3 7,396.583.00 5 7,408,406.00 $ 7,108,406.00 $ 300,000.00 4.0b% Fav. Salaries and Fringes clue to underlining at positions
Operating Expenditures 230,324.00 1230,324.00 190,324.00 40,000.00 17.37% Fay Professional Services to due contract studies.
Internal Support Expenditures 1,612,816.00 1,977,566,00 1,902,566.00 75,000.00 3.79% Fav. IT Operations,
919,2010
OC
ADOPTED
BUDGET
AMENDED
BUDGET
158.557.30 $ 15,442,057.00 $
547,095.00 478,998.00
852,502.00 3,718,502.00
•
716,500.00 4.43%
68,100.00 12.45%
134,000.00 3.48%
0.00%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST {UNFAVORABLE) PERCENT EXPLANATION OF SiGNtFICANT VARIANCES
Transfers 0.00%
$ 9,239,723.00 $ 9.616,296.00 $ 9,201,296.00 -$ 415,000.00 4.32%
Department Total
Personnel Expenditures $ 16,146,734.00 $ 16,
Operating Expenditures 508,576.00
Internal Support Expenditures 2.956,692.00 3,
Transfers
$ 19,612,002.00 $ 20,558,157,00 $ 19,639,557.00 $ 918,600.00 4.47%
al9/2010
Administrative
Personnel Expenditures 5 200;232.00 5 200,232.0D $ 206,632.00 S (6,400.00)
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-3.20% Linfav. Fringes for retirement ($4,400) due to Salary Forecast
programming complication which resulted in insufficient
allocation for retirement and ($2,040) hospitalization due to
increase in costs. A budget amendment is recommended.
Operating Expenditures 2,616.00 2,61600 2,616,00 0.00%
Interval Support Expenditures 14,595.00 16,747.00 15,747.00 0.00%
Transfers . -
$ 217,443.00 $ 219,595.00 $ 225,995.00 $ (0,400,00) -2.91%
Support Services
Personnel Expenditures $ 1,028,558.00 $ 1.028,558.00 1,040,758.00 $ (12,200.00) -1.19% LInfaw. hospitalization due to increase in costs and turnover. A
budget amendment is recommended.
11,700.00
5 1,854,742.00 $ 1,935,473.00 $ •1,935,9/3 00 $ (500.00)
Operating Expenditures 53,828.00 53,828.00 53,828.00
Internal Support Expenditures 772,356.00 853,087.00 841,387.00
Transfers - -
0.00%
1.37% Paw.. IT Operations.
0.00%
-0.03%
Department Total
Personnei Expenditures $ 1,228,790.00 $ 1,228,790.00 S 1,247,390.00 $ (18,600.00) - 1.5l%
Operating Expenditures 56,444.00 56,444.00 56,444.00 - 0.00%
Internal Support Expenditures 786,951.00 869,834 00 858,134.00 11,700.00 1.35%
Transfers - - - - 0.00%
$ 2,072,185.00 $ 2,155,068.00 $ 2,161,968.00 $ (6,900.00) -0.32%
9P9:?fl lO
1,800.00 0.83% - Turnover
7,000.00 43.52% Fay. Travel & Conference and Membership Dues based on expected usage.
5,000.00 15.76% - ray. Information Technology OperaIions based on anticipated usage.
215,509.00
2,596.00
26,732.00
244,837.00 $ 8,800.00 3.47%
99,500.00 11.29% - Fay. due to staff lime charged to Oakland County International Airport and
Parks & Recreation projects for engineering services.
24,700.00 28.76% - Fay. Professional Services due to reduced Capital Improvement Program activity.
0.00%
781,768.00 $
61,188.00
66,454.00
911,410.00 5 124,200.00 11.99%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
ADOPTED AMENDED
BUDGET BUDGET
FY 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 217,309.00 $ 217,309 00 5.
4,596.00 4,596.00
31,732.00 31,732 00
$ 253,637.00 $ 2b3.631.00 $
5 881,268.00 5 881,268.00 $
85,888.00 85,888.00
68,447.00 68,454.00
$ 1,035,603.00 $ 1,035,610.00 $
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support FKpenditures
Transfers Out
$1,098,577.00 $ 1,098.577.00 $
90,484.00 90,484.00
100,179.00 100,186.00
997,277.00
63,784.00
95,186.00
101,300.00
26,700.00
5,000.00
9.22%
29.51%
4.99%
10.32% $1,289,240.00 $ 1,289,247.00 $ 1,156,247.00 $ 133,000.00
9i9/2010
Internal Support Expenditures 55,211.00 61,352.00 59,352.00 $
Transfer Out
Workforce Management
Personnel Expenditures
Operating Expenditures
$ 1,938,502 00 $ 1,939,509.00 $1,869,509.00 $
204,995.00 204,995.00 162,495.00 $
Operating Expenditures 16,552.00 '16,652.00 11,552.00 $
COUNTY OF OAKLAND
P1 2010 TFIIRD QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 729,218.00 $ 729,218.00 $ 663,718.00 $ 65,500.00 8.98% Favorable underfilled posWon.
Operating Expenditures 301,506.00 301,505.00 273,506.00 $ 28,000.00 9.29%
Favorability primarily in Per Diem Fees £10,700 due to fewer Personnel Appeal
Board Hearings. F2V. use of Travel & Conference $4,800 based on travel
restrictions. Workshops and Meetings $500, and Legal Services $12,000, reflect
substantial favorability.
2,000 00 3.26% Fay. in mailroom due to less than anticipated usage.
$ 1,085,935 00 $ 1,092,076.00 5 996,576.00 $ 95,500.00 6.74%
70,000.00 3.61% Favorable due to underfilled positions
42.500.00 20.73% Savings anticipated in Recruitment Expense 510,000 and Employee Medical Exams
$10,000 due to hiring freeze. Savings are also anticipated for Professional Services
$10,000, Computer Supplies $2,000, and Expendable Equipment Expense $1,500.
due to cutbacks in usage and purchases based on efforts to curtail costs. Further
Favorability due to freeze on Travel & Conference $9,000
551,057.00 Internal Support Expenditures
Transfer Out
684,600.00 664,600.00 $ 20,000.00 2.92% (Untav) IT Operations due to increase in rates.
$2,694,554.00 5 2,829,104.00 $Z696,604.00 $ 132,500.00 4.68%
Benefits Administration
Personnel Expenditures $ 159,663.00 $ 159,663.00 $ 145,663.00 $ 14,000.00 8.77% Turnover,
5,000.00 30.21% Fay. Travel & Conference $3,000 due to freeze. Favorable Expendable Equipment
Expense $2,000, due to efforts to reduce spending
Internal Support Expenditures
Transfer Out
176,729.00 176,729.00 176,129 00 600,00 0.34% Fay. Convenience Copier.
$ 352,944.00 $ 352,944.00 $ 333,344 00 $ 19,600.00 5.55%
9(9(201.0
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
FY 2011:} FAVORABLE
FORECAST UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
5 2,827,383 00 $ 2,828,390.00 $2,676,890.00 S
523.05'3.00 523,053.00 447,553.00
782,997.00 922,681.00 900,081.00
149,500.00
75,500.00
22,600.00
5.29%
14.43%
2,45%
$ 4,133,433.00 $ 4,274,124.00 54,026524.00 $ 247,600.00 5.79%
9t9/2010
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 199,917.00 $ 198,129.00 $ 199,329.00 $ (1,200.00)
11,345,367.00 12,350,357.00 10,965,367.00 1,385,000.00
-0.61% - (Unfa v.) Fringes for retirement due to Salary Forecast
programming issue which resulted in insufficient allocation for
retirement
11.21% - Favorable Foster Boarding Homes $304,000. Favorable Private
Institutions Residential and Foster Care $1,481,000 (Michigan
Department of Human Services) offset by (Unfav) ($400,000)
Independent Living for costs incurred for the care of neglected
and abused wards of the court. Costs are based on caseload,
difficulty of care, and treatment of services ordered by the Court.
Fav. is partially offset by (Unfav) Non-Dept. Child Care Subsidy
Revenue (50% reimbursement).
Internal Support Expenditures
Transfers Out
16,457.00 16,457 00 17,457.00 (1,000.00) -6.08% - (Unfav.) due to IT operations.
$ 11,561,741.00 $ 12,564,953.00 $ 11,182,153.00 $ 1,382,800.00 11,01%
Health
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
S 23,752,490.00 5 22,862,956,00 $ 22,162,956.00 $ 700,000.00
4,778,762.00 5,962,223.40 5,447,223.40 515,000.00
3,580,376.00 4,333,270.00 4,183,270.00 150,000.00
3.06% - Favorable due to turnover and under filled positions.
8.64% - Favorable Mileage $28,000, Travel and Conference $15,000, F-A
Prop. Equipment Exp. $26,750, Laboratory Supplies $2,000,
Testing Materials $5,000, Training $4,100, Drugs $30,000,
Medical Supplies $30 1000, Postage $3,000, Training and
Education Supplies $17,000, Vaccines $200,000, and X-Ray
Supplies $4,000 all due to efforts to contain costs, minimize
expenses. Further, reductions include favorable Professional
Services $150,000 for additional actions to increase efficiency
and reduce costs.
3.46% - Favorable due to IT operations.
$ 32,111.628.00 $33,158.449.40 $ 31,793,449.40 $ 1,365,000 00 4.12%
4. 9/9/2010
Transfers Out 5,696.00 5,696.00 Juvenile Accountability Block Grant (JABG). 0.00
261,380.00 306,609.50
496,002.00 513,584.00 483,584.00
Operating Expenditures 34.08% - Favorable due to Training and Education Supplies $1,500, Travel
and Conference $2,000, Employee Medical Exams $1,000, and
Maintenance Contract $100,000. Maintenance Contract is
comprised of preventive maintenance for specialty Vehicles and
siren repairs.
Internal Support Expenditures
Transfers Out
202,109.50 104,500.00
30,000.00 5.84% Favorable due to IT operations.
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED FY 2010
BUDGET FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Children's Village
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 12,767,601.00 $ 13,281,649.00 $ 13,076,149.00 $ 205,500.00
$ 3,793,055.00 3,835,984.94 3,714,984 94 125,000.00
2,634,817.00 2,693,741.00 2,720,741.00 (27,000.00)
1.55% - Favorable due to turnover and position vacancies $405,500,
offset by (Unfav) overtime ($200,000).
3.26% - Favorable due to the cancellation of maintenance contract for
time-keeping and case management systems replaced by support
from Information Technology staff.
-1.00% - (Unfav.) Radio Communications.
$ 19,195,473.00 $ 19,821,070.94 $ 19,517,570.94 $ 303,500.00 1.53%
Homeland Security
Personnel Expenditures $ 726,996.00 $ 725,955.00 $ 685,955.00 $ 40,000.00 5.51% - Favorable due to turnover.
Department Total
Controlable Personnel
Controllable Operating
Non-Controllabte Operating
Transfers Out
$ 1,484.378,00 $ 1,546,148.50 $ 1.371,648.50 $ 174,500.00
$ 37,447,004.00 $ 37,065,689.00 $ 36,124,389.00 $ 944,300.00 2.55%
20,178,564.00 22,459,184.84 20,329,684.84 2,129.500.00 9.48%
6,727,652.00 7,557,052.00 7,405,052.00 152,000.00 2.01%
5,696.00 5,696.00 100.00%
$ 64,353.220.00 $ 67,090,621.84 $ 63,864,521.84 $ 3,225,300.00 4.81%
4=- C..ry
9/9/2010
$ 188,043.00 $ 188,043.00 $ 189,543.00 $ (1,500.00) -0.80% - (Unfav) Fringe Benefits due to increased hospital rates.
4,800.00 4,800.00 4,800.00 - 0.00% -
6,754.00 6,754.00 6,754.00 - 0.00% -
$ 199,597.00 $ 199,597.00 $ 201,097.00 $ (1,500.00) -0.75%
$ 3,397,913.00 $ 3,399,660.00
705,498.00 751,031.50
485,829.00 558,914.00
$ 4,589,240.00 $ 4,709,605.50 $ 4,599,905.50 $ 109,700.00
$ 759,536.00 $ 765,539.00 $ 765,539.00 $
88,897.00 74,897.00 68,897 00
301,462.00 306,488.00 291,488.00 15,000.00
Community Corrections
Personnel Expend +tures
Operating Expenditures
Internal Support Expenditures
Transfers
MSU Ext. - Oakland County
Personnel ExpendItures
Operating Expenditures
Internal Support Expenditures
6,000.00
2,21% - Turnover
1.96% Fay. Transportation of Clients $5,000 due to reduced court
referrals. Favorable Electrical Services $6,500 and Office
Supplies $3,200 due 'to effort to reduce usage and costs.
3.55% - Fay. Info Tech Operations.
0.00% -
2.33%
0.00% -
8.01% - rev. Car Allowance $5,000 due to the use of County Vehicles.
Also, Favorable Professional Services $1,000 due to the
ulilization of extension educators from other counties.
4.89% - IT Operations.
3.324,660.00 $
736,311.50
75,000.00
14,700.00
538,914.00 20,000.00
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2010 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Veterans Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,366,623 00 $ 1,366,623.00
217,090.00 217,090.00
180,186.00 180,853.00
1,341,623.00 $
174,090.00
170,853 00 10,000 00
1.83% - Turnover
19.81% - Favorable Soldiers Burial and Relief $40,000 due to lower than
anticipated veteran burials including Fav. Special Event
Program $2,500, and Membership Dues $500, due to effort to
contain costs.
4.00% - IT Operations,
0.00%
25,000.00
43,000.00
$ 1,763,899.00 $ 1,764,566.00 $ 1,686,566.00 $ 78,00000 4.42%
$ 1,149,895.00 $ 1,146,924.00 S 1,125,924.00 $ 21,000.00 1.53%
' See related revenue offset. 9/9/2010
154,967.00
660,744.00
154,967,00
80$ 044.00
154,967,00
808,044.00
$ - $ - $ - $
40,798.00 44,628.00 44,628.00
568,038.00 570,127.00 560,127.00 10,000.00
$ 608,836.00 $ 614,755.00 $ 604,755.00 $ 10,000.00 1.63%
0,00%
0.00%
1.75% Fay IT Operations.
$10,565,802.00
1,733,638 00
3,231,984.00
$ 10,445,571,00
1.865,067.50
3,464,030.00
9,925.00
$ 10,230,971 00
1,695,367.50
3.407,03000
9,925.00
$ 214,600.00
169,700.00
57,000,00
2.05%
9.10%
1.65%
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2010 FAVORABLE
FORECAST iUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Medical Examiner
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
Transfers
Animal Control
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 3,152,535.00 $ 3,064,554.00 $ 3,052,554.00 $
521,783.00 617,654.00 511,654.00
1,028,971.00 1,032,850.00 1,030,850.00 2,000.00
9,925.00 9,925.00
_
$ 4,743,294.00 $ 4,724.98a00 $ 4,604,983.00 $ 120,000.00
$ 1,661,152.00 $ 1,661,152.00 $ 1,557,052.00 $ 104,100.00
0.39% - Turnover
17.16% - Fav. Laboratory Fees $100,000 due tu lab reorganization and
lower costs than anticipated and fav. Travel arid Conference
$7,000 due to out of state travel restrictions, offset by {Unfav.)
Freight and Express ($1,000) due to outsourcing of toxicology.
0.19% - Fay. Print Shop $2,000 due to decreased activity.
2..54%
6.27% - Fay. Salaries and Fringe Benefits $80,000 due to underfilled
positions, Overtime $20,000 and Holiday Overtime S2,000 due
to implementation of staggered work schedules in the Kennel to
eliminate overtime on Saturdays and holidays, and On Call
$2,100 as a resuit of eliminating the afternoon shift for Road
Patrol and implementation of the 4(40 workweek.
0.00% -
0.00% -
-
12,000.00
106,000.00
$ 2,476,863.00 $ 2.624,163.00 $ 2,520,063.00 $ 104,100.00 3.97%
Circuit Court Probation
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
()apartment Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$15,531,624.00 $ 15,784,593.50 $ 15,343,293.50 $ 441,300.00 2.80%
' See related revenue offset. 4. 919/2010
82,156.00 133,569.00
100,000.00
Planning and Economic Development Services
Personnel Expenditures $ 3,548,658.00 $ 3,584,717,00 $ 3,539,717.00 $
Operating Expenditures 1,345,210.00 1,530,210.00 1,095,910.00
45 1000.00
434,300.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,097,503.00 $ 1,097,503.00 $ 939,103.00 $ 158,400.00
228,059.00 297,919.00 251,219.00 46,700.00
135,269.00
100,000.00
14.43% - Turnover
15.68% - Fay. Professional Services $20,000, Travel & Conf $7,500 and
Personal Mileage $6,500 based on expected usage requirements,
2nd fav. Outside Printing $11,1000 due to use of County Print Shop.
-1.27% - Untav. IT Operations based on expected charges. (1,700.00)
$ 1,407,718.00 $ 1,628,991.00 $ 1,425,591.00 $ 203,400.00 12.49%
1.26% - Turnover
28.38% - Fay. Operating $171,800 for update of Solid Waste Management
Plan, which is delayed pending reformatting of plan guidelines by
the State, primarily Professional Services, Advertising, Printing,
Legal Services, Travel & Conference, and Membership Dues. Also
fay. operating, primarily in Professional Services for NO HAZ
Program $74,300 based on program activity (offset by lower
program reimbursement), fav. Business Recruitment $100,000 due
to fewer than anticipated business recruitment missions for senior
management and a higher level of local activity with business
retention and expansion work and fav. $50,000 due to reduced
professional services for development of marketing materials and
greater utilization of electronic formatting ; Printing fav. $5,000 due
to exclusive use of the Print Shop, and fay. in Advertising $15,000,
Freight & Express $5,000 and Drafting Supplies & Maps $8,000
based on expected usage.
Internal Support Expenditures 962,228.00 975,929,00 885,729.00 90,200.00 9.24% - Fay IT Operations based on current charges program activity.
$ 5,856,096.00 $ 6,090,856.00 $ 5,521,356.00 $ 569,500.00 9.35%
9/92010
$ 25,620.00 $ 25,620.00
$ 4,671,781.00
1,573,269.00
1,044,384.00
$ 7,289,434.00
$ 4,707,840.00
1,828,129.00
1,109,498.00
482,256.00
$ 8,127,723.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2010 FAVORABLE
FORECAST ;UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers
$ $
382,256.00 382,256.00
- $ 382,256 00 $ 382,256,00 $
Workforce Development
Personnel Expenditures $ 25,620.00 $ 25,620.00 $ 25,620 00 $
Operating Expenditures
Internal Support Expenditures
0.00% -
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 25,620.00 $ 0.00%
$ 4,504,440.00 $ 203,400.00 4.32%
1,347,129.00 481,000.00 26.31%
1,020,998.00 88,500.00 7.98%
482,256.00 0.00%
$ 7,354,823.00 $ 772,900.00 9.51%
9/9/2010
4Zn
180,424.00
16,900.00
30,000.00
1,400,000.00
100.00
30,000,00
.14,000.00
9,620.816.00
11,292,040.00
$ 180,424.00 $
16,900.00
30,000.00
1,701.000.00
774,301.00
30,000.00
14,000.00
9,6.20,616.00
$ 12,367,241.00 S
160,424.00
16,900.00
30.000 00
1,701,0o 00
774,301.00
30,000.00
14,000,00
9,620,916.00
12,367,241.00 $
0 00%
0.00%
0.00%
0 00%
0.00%
0.00%
0.00%
0.00%
0.00% $ 300,000,00 $ 300,000-00 $ 300,000.00 SUNDRY EXPENSE
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2010
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
NON-DEPARTARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund
Insurance Surety Bonds
Logos and Trademarks
Road COMMiSSon‘Curren1 Drain Assessment
Road CommissiornTr Party Agreement
Provisions
Telephone
Transfer to CMHA
Total
COUNTY BUILDINGS $ 2,894,173.00 $ 2,846,140.00 $ 2,646,140.00 0.00%
STATE AND FEDERAL - COUNTY ASSOCIATIONS
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Area Wide Water Quality
Assoc of Metro Sewage Agencies
Michigan Assoc t:if Counties
National Assoc. cf Corinties
S.E.M.C.O.G.
Traffic Improvement Association
Total
5 55,000.00 $ 55,000.00 $ 55,000.00
1,700.00 1,700 00 S 1700.00
70,700 00 70,700.00 5 70,700.00
24,000.00 24,000.00 $ 24,000 00
519,000 00 579,000.00 $ 579,000 00
30,000.00 30,000.00 30,000.00
$ 750,400,00 $ '160,400.00 S 760,400.00 $
150,000.00
150,000.00
RESERVED FOR TRANSFERS
Expenditures
Budget Transition
Classification and Rate Change
Contingency
Emergency Salaries
Fringe Benefit Reserve
Grant Match
Into Tech Fie velopment
Legislative Expense
Misc. Capital Outlay
Overtime Apprupriation
Summer Employees Salary Appropriation
Total
Transfers to Other Funds
Debt Service - West Wing Refunding
Pioject Wait Order Fund
F ire Records Management
c= 90. xis
19,006,090.00 19,836,205.00 19,836.205.00
171,871.00 165,721,00 165,721.00
301,917.00 310,689.00 160,689,00
1,309,945.00 698,677.00 698,677.00
- - 0,00
1,989,437 00 1,164,158 00 1,164,158.00
5,803,133.00 I ,952.092.00 1.952,992.00
120,400.00 120,400.00 120,400 00
75,000.00 63,330 00 63,330.00
53,000.00 53,000.00 63,000.00
259.766,00 259,766 00 259,766.00
$ 29,090,559.00 $ 24,524,938,00 $ 24,474,938.00 $
1,458,768 00 1,458,768.00 1,458,768 00
500,000 00 500.000 00
413,997.00 413,997 00 413,997 00
0.00%
0.00%
48.28% - Fav. less departments requesting new programs.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
9/712010
$ 46,684,776.00 $ 45,546,323.00 $ 45,396,323.00 150,000.00
TOTAL EXPENDITURES $ 95,911,062.00 $ 94,277;729.00 $ 94.127.729.00 $ 0.16% 150,000.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
Radio Comrnunications
CI EM1S
TOTAL NON-DEPT. APPROPRIATIONS
AMOUNT
ADOPTED AMENDED FY 2010 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
130,510.00 135,510.00 135,510.00 0.00%
1,208,186.00 1,267,186.00 1,267,186,00 0.00%
$ 4,347,604.00 5 4,847,604.00 $ 4,847,604.00 $ - 0.00%
0.33%
7^7,741.."11011.01.T
EXPLANATION
TRANSFER TO GENERAL PURPOSE FUNDS
Public Health Fund
Child Cara Fund
Social Welfare Fund Foster Care
5 24,395,153.00 $ 25,409,649.00
22,830,133.00 23,320,757.00
1,000.00 1,000.03
$47,228,268.00 $46,731,406.00
$ 25,409,649.00
23.320,757,00
1,000.00
$48,731,406.00 $
0..00%
0.00%
0.00%
0.00%
90.xls 9/7/2010
FY 2010 BUDGET AMENDMENTS
FY 2010 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 409,835,938.00
BUDGET AMENDMENTS
M.R. #09236 - 10114/2009 49,500.00
Health Division - Intergovernmental Agreement with Oakland Schools for Infant Toddler Assessments
M.R. #09250 - 10129/2009 $ (325,206.00)
Health Division - 2009/2010 Comprehensive Planning, Budgeting and Contracting (CPBC)
M.R. #09239 - 10/29/2009 $ (124,747.00)
Sheriffs Office - Contract Amendment #2 for Law Enforcement Services in Rochester Hills
M.R. #09273 - 11/12/2009 S (2.000.00)
Circuit Court - Juvenile and Adult Drug Court Combined SCAO Grant
M.R. #09290 - 121912009
M&B FY 2009 Year End Report
Encumbrances $ 234,678.15
Carry Forwards $ 2,881,576.00
Appropriation of Designation - CRIMP funds 38,522.00 $ 3,154.776 15
M.R. #09307 - 12/9/2009 $ (225.848.00)
Sheriff - Patrol Contract with Oakland Township
KR. #09305 - 12/912009 $ (581,087,00)
Sheriff - Patrol Contract with Independence Township
KR. #09304 - 12/912009 $ (24-4,040.00)
Sheriff - Patrol Contract with Highland Township
M.R. #09303 - 12/912009 $ (229.849.00)
Sheriff - Patrol Contract with Commerce Township
M.R. #09313 - 12/9/2009 S 112,180.40
Sheriff - Patrol Contract with Rochester Hills
M.R. #09288 - 12/9/2009 $ 170,237,00
Management ono Budget - Equalization Contract with Orion Township
MR. #09274 - 12/9/2009 (4,500.00)
HHS Health Division - Efficiency and Cost Reductions
M.R. #09280 - 12/9/2009 S 15,000.00
Probate Court I Sheriff - Pilot Project IT interactive Video
M.R. #10010 - 1/20/2010 9,525.00
Sheriff - ORV Safety Education Program
M.R. #10008 - 1/2012010 $ 122,020.00
Sheriff - Patrol Contract with Highland Township
M.R. #10009 - 1/2012010 $ 244.040.00
Sheriff - Patrol Contract with Independence Township
M.R. #10001 - 1/20/2010 3,075.00
Health and Human Services - Childrens Village Fresh Fruit and Vegetable Program
52
FY 2010 BUDGET AMENDMENTS
617,00
55,000.00
375.00
8,754.00
MA. #10003 - 1120/2010
Health and Human Services - MDEQ
M.R. #10019 - 2/02/2010
Health and Human Services - Kellogg Nurse Family Partnership
M.R. #10020 - 2/0212010
County Clerk - Elections Division Board of Canvassers Agreement Oakland, Orion and Oxford
M.R. #10055 -3/25/2010
Health and Human Services - Kellogg Nurse Family Partnership
M.R. #10051 -312512010
M&B FY 2010 First Quarter Report
Pros. Attorney/Cleric - Enhance. Funds/ Forfeiture of Bonds $ (99.807.00)
Children's Village - Adj Revenue eat for Child Care State aid 46,129.00
Medical Examiner - Adj Revenue eat for Service Fees (5,000.00)
Sheriff - Enhancement Funds - Drug Forfeiture/NET Grant $ 100,000.00
Economic Development - Accept Donation 20.000.00
Community Corrections - Fee Income $ (200,000.00)
Non Dept - Adj Revenue est for Indirect Cost $ 535.533.00
396.855.00
M.R. #10075 -4/22/2010
Sheriff/Prosecutor NET Byrne Grant Acceptance
Sheriff - Enhancement Funds
Prosecutor Enhancement Funds
62,085.00
50,608.00
112,693.00
$ 150,425.00
33,063.00
6.480.00
19,955.00
19,955.00
16,904 .00
818.00
2,873.00
9,333.00
M.R. #10089 - 5/512010
Management and Budget - Equalization Contract with Ferndale
MA. #10084 - 5/5/2010
Tri Party Funding for Bingham Farms - (Prior Year Balance)
M.R. #10092 - 05/0512010
Health Division -2010 Fetal Infant Mortality Data Abstraction Agreement
M.R. #10082 - 515/2010
Sheriff - Marine Patrol Contract with Orion Township
M.R. #10083 -51512010
Sheriff - Marine Patrol Contract with Addison Township
MA. #10108 - 5/20/2010
Tri Party Funding for Oxford Township - (Prior Year Balance)
KR. #10111 - 5/2012010
Tri Party Funding for Farrnington - (Prior Year Balance)
M.R. #10112 - 5/2012010
Tri Party Funding for Farmington - (Prior Year Balance)
M.R. #10113 -5/2012010
Tri Party Funding for Farmington SCAT - (Prior Year Balance)
53
FY 2010 BUDGET AMENDMENTS
$ 132.053.00
3 10,000.00
22,210.00
88,189.00
58,063.00
7,796.00
3,898.00
53,006.00
58,879,00
29,436.00
7,795.00
M.R. #10114 - 5120/2010
Iii Party Funding for Troy - (Prior Year Balance)
M.R. #10115- 5/20/2010
Tri Party Funding for Huntington Woods - (Prior Year Balance)
M.R. #10106 - 5/20/2010
Tri Party Funding for Village of Holly - (Prior Year Balance)
M.R. #10118 - 5120/2010
Tri Party Funding for Bloomfield Township - (Prior Year Balance)
M.R. #10102 -512012010
Sheriff - Fire Dispatch Contract with Rochester Hills
M.R. #10103.- 5/2012010
Sheriff - Marine Patrol Contract with Commerce Township
M.R. #10164 - 5/20/2010
Sheriff - Marine Patrol Contract with Village of Wolverine Lake
M.R. #10105 - 512012010
Sheriff - Marine Patrol Contract with West Bloomfield
hilFt #10106 - 5/20/2010
Sheriff - Patrol Contract Paint Creek Trail
M.R. #10107 - 512012010
Sheriff - Police and Fire Dispatch Contract with Wixom
M.R. #10127 - 5120/2010
Sheriff - Marine Patrol Contract with Orchard Lake
M.R. #10131 - 6/912010
M&B FY 2010 Second Quarter Report
Prosecuting Attorney Update Revenue Budget $ (201,591.00)
Water Resource Commissioner Recognize CAMS Revenue $ 682,368.00
Homeiand Security - Correct Federal Grant 8,155.00
MSU - Extension Adj Revenue Budget $ (14.000.00)
Medical Examiner - close out MEO Memorial Fund 4.541,00
Circuit Court - Offset to Private Institutions State Inst & Misc. $ 219.653.00
Chiidren's Village - Move Grant Budget to a separate fund (3,075.00)
M.R. - 619/2010
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #10123 - Milford Township $ 235,575.00
M.R. #10122 - City of Farmington Hills 5 96,100.00
M.R. #10126 - Waterford Township $ 127,083.00
$ 696,051.00
$ 468,758.00
M.R. #10129 - 6/9/2010 $ 193,477.00
Management and Budget - Equalization Contract with Madison Heights
M.R. #10130 - 6/9/2010 S 50D.000.00
Facilities Management - Work Release Facility Renovation Project (Prior Year Balance)
54
FY 2010 BUDGET AMENDMENTS
M.R. #10137 - 619/2010 $ 240,776.00
Health - Zero to Three Secondary Prevention Grant Acceptance
TOTAL AMENDED BUDGET AS OF 6/30/2010 $ 415,373.501.15
55
OAKLAND COUNTY LADY JUSTICE RESTORATION PROJECT
June 29, 2010
FROM: Penny Knope, Facilities Management
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Lady Justice Restoration Project Fund
The following check was received this week from donors to the Lady Justice
Restoration Project. Please apply them to the Facilities Maintenance &
Operations Courthouse Sublet Repairs fund.
Check # Amount Name
3269 $500.00 Sandra Payne
Total $500.00
Thank you,
Penny Knope
Facilities Manfagemefit
Check enclosed
Cc: P. Bertoiini
R. Larkin
S. Stanford
Project File
kyri
(t.1.100 0 4 t 1406TO - 2007-5 04-
V Leq T LAVOWE
Planning & Economic
Development
Services
Memo
To: Nancy Fourrir
Wayne Keller
Carol Morin-Jablonski
From Dan Hunter, Manager - PEDS
Dote: 7/13/10
Re : Delinquent One Stop Shop Customers
Below please find a list of two customers of the One Stop Shop that are no longer in business
and which we would request be removed from our books.
Acct # PE000000062
LandMax Properties
440 Acorn Drive
Brighton. MI 48116
Invoice Ped0000723 $3.00 Due Sept 2006
Invoice Ped0000763 $8.00 Due Oct. 2006
ActliPE000000084
RA Properties
10571 Elizabeth Lake Rd
White Lake, MI 48386
Invoice Ped0001185 $9.00 Due Sept. 2007
Invoice Ped0001385 $3.00 Due March 2008
Thanks for your assistance and please let me know if you have any questions and when we will be able
to remove these items.
• Page 1
57
n/a
nia
n/a
nla
n/a
n/a
No
No
No
No
Na
No
nia
n/a
n/a
nia
n/a
n/a
OAKLAND COUNTY PARKS & RECREATION COMMISSION
Uncollectible Non-Sufficient Funds (NSF) Check Listing
October 1,2009 - July 31, 2010
Name Budget Date Month Receipt $25 Fee Month Letter
(Last, First) Center NSF Amount Replaced _ Number Paid? _ Written-off Sent?
ncnez, vidai L. ill
Wahl, Monica M. & Brandon
Burks, Latoya A. *
Burks, Latoya A. *
McGovern, Sonia 0. *
McGovern, Sonia 0. `
WWP
WWP
LYG
LYG
LYG
LYG
09/29/09
10/15/09
07/01/10
07/01/10
07/01/10
07/01/10
Total
$ 10.00
30.00
211.98
326.35
339.00
100.65
$ 1,017.98
10/09
10/09
07/10
07/10
07/10
07/10
10/08/09
10/27/09
07/07/10
//07/10
07/07/10
07/07/10
Oakland County Fiscal Services Policy: If ills determined that a receivable is uncollectibte, then amounts up to $1,000 may be
written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the
quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners approval.
Authorized by:
Daniel-Of:Stencil
Executive Office - Oakland County Parks & Recreation Commssion
8,124Y2010 2:410m
Interest Expense 1.500.000.00
Transfer Out to Other Funds:
General Fund - Collection Fees 4,500,000.00
1.500,000.00
4,500,000.00
21,650,000.00 0.00%
1,862,525.00 1100%
2,096,852.00 0.00%
1,385,600 Q__Q 0.00%
34395,077.00 12,900,000.01) -6.21%
$ 36,533,035,00 6 (2,980,400.00) -8.88%
($6,167 435.601
029,351,629.91
$222,584,194.91
$3,872,300.00
DTRF #51600 Quarterly Forecastxls 9,9/2010
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
ENTERPRISE FUND
TREASURERS OFFICE
ADOPTED
BUDGET
-------- .
DELINQUENT TAX REVOLVING FUND 51600
AMENDED
BUDGET
FY 2010
FORECAST
VARIANCE
FAV/IUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
REVENUES
Charges for Services
Other Revenues
Total Revenues
•$20,000,000.00 520,000,000.00
3,212,900 00
S23,212,900.00 $23,212,900 00
$27,650,000.00 S7.650,000.00
2,415.600.00 (797.300 00)
$30,065,600.00 $6,852,700.00
38.25% Fav. variance due to the increase in delinquencies and home
foreclosures Collection fees and Interest ere assessed on
delinquent taxes, which have increased.
-24,82% Unfav. variance due to decrease in interest rates on investments,
and projected investment base.
29.52%
3,212,900..00
$ 07,308.00
460250.00 (80,400.00)
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
$ 97,308.00 $ 97,308.00
460,250.00 540,650.00
0.00%
-17.47% Unfav. variance is due to increased Legal and Professional
Services for bond counseling and financial consultants on
investments.
7,400,000.00
1,500,000.00
(2,900,000.00)
0.00%
-64.44% Ur ifav. variance is due to rise in collection toes reverwes froin
increased foreclosures and unfavorable economic conditions.
Collection Fees are recorded in the DTRI and transferred to the
Treasurers General Fund Budget at year end. There is favorable
revenue projected in the General Fund..
Ending FY 2010 Designated Fund Balance:
Designated - Debt Service
Designated - Defing Taxes Receivable
Designated - Collection Fees
Undesignated - Fund Balance
Total Net Assets - Ending
Gr - Non-Departmental
Work Release Facility Debt Svc
Office Bldg Renovation Debt Svc
52-3 District Court Debt Service
Total Transfer Out to Other Funds
Total Operating Expenses
REVENUE OVER (UNDER)
EXPENDITURES
Total Net Assets - Beginning
Total Net Assets - Ending
21.650,000.00 21,650,000.00
1,862,625.00 1,862,625.00
2,096.852.00 2,096.852.00
1.385,600.00 L365400-00
31.4n077 00 31 .49077.0Q
5 33,552,6.35.00 5 33,552,635.00
1$10,339.735.001 ($10,339,735.00)
$72,568,273.84
105,900,116.4 /
15.000,000.00
$29,406,804.60
1222.184,194.91,
UI
EXPLANATION OF SIGNIFICANT VARIANCES
MOYMAMPIPPOW•1••••••••••11 .1••••
OPERATING REVENUE $ 8,908,265.00 $ 8,908,265.00 $ 8,908,265.00 $
NET OPERATING INCOME (LOSS)
NON-OPERATING REVENUE
(EXPENSE)
COUNTY OF DAKL AND
FY 2010 THIRD QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2010 VARIANCE
BUDGET BUDGET FORECAST FAV1(UNFAV) PERCENT
----- ---- --- ------ ----
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (508000
0.00% Revenue is seasonal with the majority of activity occurring in the third and fourth
quarters Alteridance is currently up because of the weather and also because of
special marketing/pricing incentives developed to increase opportunities for the
public to participate In park activities.
OPERATING EXPENSE $ 28,783,807.00 3 28,583,807.00 $ 28,583,807.00 $ , 0.00% Operating Expenses are not expected to vary from the budget at this lime.
However, budgeted major maintenance projects are being re-pricriti7ed in order to
decrease expanses for Fiscal Year 2010.
$ (17,875,542.00) $ (19,575,542.00) 3 (19,675,542 00) 5 - 0.00%
$ 14,425,725 00 $ 14,425,725,00 3 14,854.054.00 5 425.379 00 2.97% Favorable revenue for Property Taxes $413,009, Fiscal Year 2010 properly tax
revenue for Parks and Recreation is based on 2009 Taxable Value (December,
2009 levy).
TOTAL INCOME BEFORE TRANSFERS $ (3,449.817.00) 5 (5,249,817.00I $ (4,821,488.00) 5 428,329.00 8.16%
TRANSFERS IN $ - $- 5 858.00 5 558.00 0.00% Refund-FM&O engineering services for Glen Oaks roof project (unused balance nf
prior year's transfer out).
CAPITAL IMPROVEMENT PROGRAM $ (260,283.00) $- - 3 - 5 0.00% MR #10131: Department of M&B-FY 2010 Second Quarter Budget Amendments
The nal income's favorable variance will result In a tower amount needed from the
TOTAL NET INCOME (LOSS)* 5 (3,710,100.00) $ (5,249,817.00) $ (4,820,630.00) . 5 429,187.00 fund balance for operating costs.
tO TAL NET ASSETS - BEGINNING $ 94,235,364.91
TOTAL NE f ASSETS - ENDING ,_,. _89 414 724 91 --,--
*Please note: in the Budget this is the "Planned Use of Balance" Revenue line Item. The $5,249,817 is comprised or:
• Non-cash Depreciation of 53,710,100 inciuded in the Operating Expense category (these expenses do not decrease cash which leaves cash available for FY 2011 Capital Improvement Program)
• Fund Eallity reduction of 51,539,717 (net adiustment for operating costs that decreases cash funds availabie for FY 2011 Capital Improvement Program)
8/18120 tO
CT.
252,0uu 00 257,000 09 217,718.00 (534,282 00) Outside
4.529,713.00 4,710,429.00
4,597,613.00 4.580,940.00
NON ON:RACING REVENUE.qEXPENSCI 67,900.00 6t,900 00 50,158.00 (17,742.00)
Cr, 9.09/201u
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2010 VARIANCE
BUDGET BUDGET FORECAST FAVi(UNFAV) PERCENT
-
EFFI7 ---UN EQUIPMENT FUND 63900) 1
EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES
Inside $4268253.00 $4,277,713.00 $4,492,711 00 $214,998.00 5.03% Fay • Rebilled Charges $144,000 a result of rebill charges to the CAMS Project for
the CVT's data conversion component. Fait - Reimbursement E3mIding Space Cost
551,020 2 Tesult of an increase in building space. Anticipated fav - Vehicle Rental
$19,978 with proposed third quarter budget amendment to replace 6 owned vehicles
to leased vehicles.
-13.50% Unfav - External Rehilled Charges Revenue ($50,000) revenue is determined by
rebillable repair lobs. Unfavorable amount offset by favorable Contracted Services,
Fay - External Other Revenue $15,718 due to insurance claim reimbursement for
damage to Vector truck.
187,900.00) 129,489.00
Total Revenue 4 520,263.09
OPERATING EXPENSES 45$,163,0O
NET INCOME (LOSS) BEI-UHL (67,900 00)
180,716.00
16,673 00 0.36% Fey - Contracted Services $50,000 a result of the decrease in rebillabka repairs.
Unfav - Indirect Cost ($2,932) due to indirect cost rate finalired after budget process.
Unfair - Natural Gas ($2,000) a result of ra.sing energy cost. Unfav - Protective
Clothing and Equipment ($2,000) due to maintenance on gas detectors. Unfav -
Information Technology Development ($5,700) due to maintenance performed on the
Automatic Meter Reading system. Unfav - Maintenance Department Charges
($16,892) for billing charges to Orion Township, West Bloomfield Township and
internal departments for SCADA equipment.
Anticipated unfav - Molar Pool ($19,978) clue to proposed third quarter budget
amendment for the rental cost to replace 5 owned vehicles to leased vehicles. Unfev
- Equipment Maintenance (510,000), Equipment Repair Motor Vehicle 146,000).
Office Supplies ($2,6001 and Shop Suppties 11.500) the result of actual spending
being more then anticipated budget projection. Fay - Equipment Repair $30,000 and
Material & Supplies $48,000 the result of actual spending being less than anticipated
budget pro)ection.
197,389 03 -290.71%
-26.13% Unfav - Accrued Interest Adjustment ($125) from accrued booking adjustment for
investment income. Unfav Income from Investment ($5,517) as account is not
earning any return due to the negative cash balance from the replacement of
vehicles. Unfav - Gain CM Sale of Vehicles 112,1D0) for sale of user owned items at
County Auctions.
•TRANSF E'R IN 0.00 0.00 0.00 0.00 0.00%
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2010 VARIANCE
BUDGET BUDGET FORECAST FAV/UNIAV) PERCENT EXPLANATION Of SIGNIFICANI- VARIANCES
— —
000 19,6 )5.1)0 177,707 00 (158,1)92 00) -805.99% Anticipated unfav - Transfer Out ($ 758,092) due to proposed Third quarter budget
amendment fpr the replacement cost of 6 owned vehicles In leased vehicle.
IRANSFkRS (OUT)
NE r REVENUES OVER (UNDER)
EXPENSES
TOTAL NET ASSETS -BEGINNING
TOTAL NET ASSETS ENDING
51,940 00
3,360,812 25
53,368,752.2E
$0.00 ($19,615.00) ••nnn -1nn•=r $21,6b 00
9/912010
- s - $ - $ Outside Revenue
Total Operating Revenue $ 2,375,561 00 $ 2,375,561.00 $ 2,375,561 00 3 0.00%
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS •- ENDING
15,872,584.29
15,878,138.20
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2010 VARIANCE
BUOGET UDGET FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
[LIABILITY INSURANCE FUND 87700
OPERATING REVENUES:
Inside Revenue 2,375,561.00 2,375,561 00 2,375,561.00 0.00% -
OPERATING EXPENSE $ 2,484,053.00 5 2,484,053.00 $ 2.500,479.00 $ (16,428.00) -0.86% - Unfav. Indirect costs ($1,700) due to actual charges developed after
budget finalization and expendable equipment (514,700) duo to
purchase of Defibrillators
CLAIMS PAID 291,506.00 291,508.00 291,508.00
TOTAI OPERATING EXPENSES S 2,775,561.00 $ 2,775,551.00 $ 2,79 1,987.00 5 (16,426 00) -0.07%
OPERATING INCOME (LOSS) (400,000.00) (400,000.00) (416,426.00) 5 16,426.00
NON-OPERATING REVENUE (EXPENSE) 400,000.00 400.000.00 400,000.00 - 000%
OPERATING TRANSFERS IN 22,000.00 22,000 00 Anticipated Transfer In from General Fund with proposed 3rd Qtr.
amendmen1 lo cover cost el Elethrillaiors.
NET RFVENLIFS OvE.PAUNDER)
EXPENSES - S 5,574.00 $ 5,574.00
919:2C10
OPERATING EXPENSE 910,992 00 910.992 00 932,929 00 $ (21.900.00) -2.40% Unfav Indirect Costs ($21,900) due lc actu:io charges
developed after budget finalization.
OPERATING INCONIL (LOSS) (134,195.00) (134.195.141 (156,132.00) (21,900.00)
TOTAL NET ASSETS BEGINNING
TOTAL NET ASSETS - ENDING
3.084,01
Sa 012 13812 11
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
MANAGEMENT AND BUDGET
ADOPTED AMENDED FY 2010 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
[OFFICE EQUIPMENT FUND 55400
OPERATING REVENUE INSIDE 776,797 00 $ 716:797.00 $ 776,797.00 S 0.00%
NON-OPERATING REVENUE (EXPENSE) 35,000 00 35,000 00 35.000.00 5 0.00%
NE-I INCOME (LOSS) BEFORE
OPERATING TRANSFERS
OPERATING TRANSFERS IN
(99,195.00) (99,196 OC) 1121,132.00) (21,900.t.10
50,000.00 50,000.00 50,000.00 5
NET REVENUE OVERAUNDER)
EXPENSES (PLANNED USE OF FUND BALT (549,195.00) ($49,195.00). ($71,132.00) ($21,90f.).=
9i917-010
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT
RETIREMENT ADM/NISTRAT ION
DEFINED CONTRIBUTION Pt AN
DEFINED CONTRIBUTION PLAN - PFNE
DEFERRED COMPENSATION - COUNTY
EMPLOYEE IN-SERVICE TRAINING
EMPLOYEE BENEFI r S UNIT
TUITION REIMBURSEMENT
RETIREMENT HEALTH SAVINGS
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
PRESCRIPTION COVERAGE INSURANCE
Denim_ INSURANCE
VISION INSURANCE
DISABILITY INSURANCE
SHORT-TERM DISABILITY
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
INVESTMENT INCOME
EXT - FLEX BEN LIFE INSURANCE
EXT - FLEX BEN DENTAL INSURANCE
EXT - FLEX BEN VISION INSURANCE
EXT - FLEX BEN MEDICAL - EMPLOYEE
49,046,888
2,222,113
13,997.800
175,000
300.000
1,421,282
617,581
300.000
425,000
643,400
15.500,000
32,695,000
3,050,400
177,500
752.600
1,493,600
2,662,248
450,000
1,540,960
400,000
115,000
105,000
3,540,000
49,040,888
2,222,113
I 13,997,80
175,0
300,0
1,421,2
617,5 1
300..0J
425,0
643,4
15,500, 0
32,695, 0
3,050,400
177,503
752,600
1,493,600
2,662.248
450,000
1,540,960
400,000
115,000
105,000
'3,540,000
49,506.388
2.222,113
13,997,810
175,010
10,111
1,421,212
617,5;1
300.0 PO
425,01 I
760,1
14,800 '' 11 /
26,000 100
7,000 00
'
1
3,075 01
'
1
177 1 I
500 ill
1,740.10I
2,900,248
4.25,000
514,960
370,000
92,000
105,000
4,700,000
D13
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER RFPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED IFY2010 VARIANCE
'FRINGE BENEFITS FUND 67B00 BUDGET BUDGET FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
519,500 1 06%
0.00%
0.00%
0.00%
(289,900) -96.63% - Unfavorable clue to County $300 match ended 12)31109
0.00%
• 0.00%
• 0_00%
116,600 18.12% - Favorable increase in basic life insurance rates.
(700,000) -4.52% - Unfavorable $408,000 due to the settlement of bargaining units 09 and 10.
(6,695,000) -70.48% - Based on use of Blue Cross illustrative rates and premiums for Health Alliance
7,000,000 0.00% - A budget amendment is recommended to separate prescriptions from
24,600 0.81% - Based on use of Delta Dental illustrative rates.
0.00%
(152,600) -20.28%
246,400 16.50%
238,000 8.34%
(25,000) -5.55%
(1,026,000) -66.58% - Unfavorable due to lower interest rates.
(30,000 -7.50%
(23,000) -20.00%
0.00%
1,160,000 32.77% - Favorable due to additional estimated 600 BUO9 & BU113 employees now
contributing Also, employees with BCBS POS changed to PPO with hIgher
EXT - MEDICAL INSURANCE
EX r - DENTAL INSURANCE
EXT - VISION INSURANCE
EXT - FORFEITURE OF DEPOSITS
EXT - OTHER REVENUE - ICMA REBATES
EXT - PRESCRIPTION DRUG REBATES
DEFERREU COMPENSATION • ADMIN
FLEX BENEFIT PLAN
FRINGE BENEFITS
WELLNESS UNIT
EXT - TRAINING
EXT - CHILD CARE FACILITY
EXT - WELLNESS PROGRAM
TOTAL REVENUE
215,000 275,0 300,000
25 000 25,0 0 26,500
2,500 2,5 0 2,500
10,000 10,0 0 19,000
200,0 200,000
465,000 465,0 0 465,000
64,800 64,8 0 64,800
200,000 200,0 0 200,000
101,233 101,2 3 101,233
490,064 490,064 490,064
5,500
7200
1,000
133,264,969 133464 ,969 133,877,769
75,000 94)9%
1,500 5.)0%
. 0%
9,000 9,3% - Favorable due to health care reimbursement account forfeitures.
0%
0%
0%
5,5011
7,200 0% - Favorable due to last three payments front Gretchen's House
1,000 0%
412,500 . 1% •- Favorable $2,124,200 due to settlement of bargaining units 09 and 10
FRINGE BENET- I TS.xls 9:9/2010
0.00%
0 00%
0.00%
-6.47% - Unfavorable (Si ,338,2001 due to settlement of bargaining units 09 and 10.
0.00%
96.20% - Favorable due to County $300 match ending 12131/09. Unfavorable ($800) due to
Settlement of bargaining unit 09 and 10
• Favorable based on history
- Unfavorable due to increase in basic life insurance rates from 18911000 or
.250/1000.
- Unfavorable ($593,900) due to settlement of bargaining units 09 and 10. Also, fav.
$386,900 due to 50c. Security tax alternative for PTNE employees (per MR
- Unfavorable due to increase in Blue Cross Blue Shield claims.
- Unfavorable due to increased pharmacy claims and admin lee from 2.25 to 2.32.
• F avorable excess workers comp insurance $42,000 due to single broker on a fee
basis and less $14,000 Slate of Michigan SEI , 2nd Injury and Silicaisis fees.
- Unfavorable due to extension of weekly benefits by the Federal government and
Slate from maximum of 26 weeks to 99 weeks.
200,000 200,000 148,000 52,000 26.00%
101,233 101,233 114,933 (13,700) -13.53%
251,030 251,030 251,030 0.00%
300,000 300,000 246,000 54,000 18.00%
425,000 425,000 453,300 (28,300) -6.66%
490.064 490,064 490,064 0.00%
283,212 283,212 292.712 (9,500) -3 35%
(33.26069 133,464,969 136,697,069 (3,232,1001 -2.42% - UnfaviDrable (61,934,600) due to settlement of bargaining units 09 and la.
0.00 0.00 (2,819,300) .._12,1:1900U
12,141,361
_9,322,061
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2010 VARIANCE
I BUDGET !BUDGET FORECAST FAV/(UNFAV) PERCENT [FRINGE,BENEFITS FUND 67600 EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINCII
RETIREES MEDICAL - VEBA DEBI IN TERE
RE T II:LEK/1EN I ADMINIS TEL AT ION
DEFINED CONTRIBUTION PLAN
DEFINED CON I RIBUTION PLAN PTNE
DEFERRED COMPENSATION - COUNTY
17.590,000 17,590.000 17,590,000
31,456,888 31,456,888 31,456,888
2,222,113 7,227,113 2,222,113
'13 997,600 14,197,800 15,4001,000 (1,202.200)
175,000 175,000 175,000
300,000 300,000 11.400 288,600
DEFERRED COMPENSATION - ADMIN
SICK AND ANNUAL LEAVE CASH-OUT
EMPLOYEE 1N-SERVICE TRAINING
IN-SERVICE- (FLAMING - INFO TECH
EMPLOYEE BENEFITS UNIT
TUITION REIMBURSEMENT
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
HOSPR ALIZAT ION MEDICARE REIMB
PRESCRIPTION COVERAGE
DENTAL INSURANCE
VISION INSURANCE
DISABILITY INSURANCE
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
XII3LE BENEFIT PAYMENTS
ACCOUNTING SERVICES
CHILD CARE FACILITY
PROFESSIONAL SERVICES
RETIREMENT HEALTH SAVINGS
WELL NESS PROGRAM
INDIRECT COSTS
TOTAL EXPENSE
NET REVENUE ON/MAUNDER) EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
64,800 64,800 64,800 - 000%
716,718 716,718 754,018 (31.300) -5.20%
1,071,282 1,071,782 803,982 267,300 24.95%
350,000 .350, CP00 208,000 142,000 40.57%
617,581 617,581 617,581 - 0.00%
300.000 300,000 260,000 40,000 13.33%
1,043,400 1,043,400 1,212.000 (168,600) -16.16%
15,503,000 15,500,000 15,700,000 (.200.000) -1.29%
28,500,000 28,500,000 30,060,000 (1,560,000) -5.47%
- 1,600 (1,600) 0.00%
8,475,000 6,475.000 9,050,000 (575,000) -6 78%
3,190,400 3,190,400 3,15q 400 0.00%
285,000 265,000 277,000 8,000 2.81%
2,246.200 2.246,200 2,190,000 55,200 2.50%
2.662,248 2,662,248 2,606,248 56,000 2 10%
450,000 450,000 850,000 (400,000) -88.89%
FRINGE BENI-FITS xls 9i9/2010
EXPLANATION OF SIGNIFICANT VARIANCES
-26.02% - Um'avorable T-Hangar Rental ($680,600) due to a decrease in the number of
T-Hangars leased, Aviation Gas (5462,900), Reimburse Customs
($122,000), Land Lease ($54,700), Landing Fee Concessions (539,100),
Landing Fees ($28,700), Car Rental Concessions ($13,900), to-Downs
(I2,000) as a result of lees traffic and downturn in the economy, and
Terminal Space Rental (55,200), due to terminal buildlng demolition
PERCENT
-----
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2010
FORECAST
VARIANCE
FAVI(UNFAV)
[
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE $5,457,064.00 $5,457,064.00 54,037,364.00 ($1,419,700.00)
OPERATING EXPENSE 5.595,741.00 5,764,708.00 5,356,608.00 408,100.00
(5307.644.00) (51,319,244 00)
3,584.00
$1,011,600.00)
0.00.
(31,011,600.00)
0.00
$1,503,300.00
3,584.00
($ I 35,093.00)
0.00
135,093 00
S (1,315.660.00)
0.00
1,807,360.90
(5304,060.00)
0.00
304,060.09
NET OPERATING INCOME (LOSS) ($138,677.00)
NON-OPFRATING REVENUE. (EXPENSE) 3,584.00
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS
TRANSFERS IN
CAPITAL CONTRIBUTION
328.82%
0.00%
494.41% Favorable $1,503,300, due to Final Accounting tor Federal Protect.
Construction of West Perimeter Rd., Improvements to Runway safety areas
on OR and 9L. extension of runway 91 and taxiway D. resurfacing of runway
91J27R, and relocation of utilities.
'TOTAL NET INCOME (LOSS) 5491,700.00 $491,700.00 $0.00 50.04)
TOTAL NET ASSETS - BEGINNING
TOTAL NFT ASS FTS - ENDING
$ 67,549,813.00
$68,041,51100
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
7.05% - Favorable Overtime and associated Fringe Benefits $104,500, as less
maIntenance Deeded with higher 1-Hangar vacancies and less snow plowing
due to lower than normal snowfalls in past year; Managing Services fav ,
$99,100, due to less than anticipated managment service needed at the
Oakland (Southwest Airport; Grounds MaIntenance and Custodial Services
fav. 584,200, due to terminal building demolition: Property Taxes rev.
558,000 due to lower than anticipated property taxes for T-Hangars, I) S. -
Customs Service Inv. 535,000 die to one less inspector needed to perform
the service: Equipment Maintenance fav. $22,600 due to less than
anticipated repairs needed; and Travel and Conference $4,700, due to less
than anticipated travel.
9/912010
C's
Inside Revenue 3,123,638.00 8,061,444.00 7,000,744.00 $ (1,060,700.00)
Total Revenue
OPERATING EXPENSE
240,000.00 240,000.00 161,600.00 $ (78,440.00)
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
MOTOR POOL FUND 66100
AMENDED
BUDGET
FY 2010
FORECAST
VARIANCE
FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE:
Outside Revenue -65.34% - Unfav. reduced external other revenue ($64,000), parts and
accessories revenue ($5,504) due to CVT services less than
expected.
8 126.486.00 $ 126,486.00 S 56,486.00 $ (70,900.00)
-13.16% - Unfav. decrease in fuel revenue ($502,000) due to decrease
in fuel costs and departments' reduction of fuel usage, offset
by the fay. gasoline charges: decrease in leased equipment
($472,000) due to 32 vehicles turned in by departments,
reduction in vehicle miles driven, and delay for replacement of
new vehicles; reduced productive labor ($5,000). sublet repair
($1.000), and parts and accessories revenue ($80.000) due to
service less than expected, offset by the fay. sublet repair and
parts arid accessories expenses.
OPERATING INCOME (LOSS)
$ 8,250,124.00 $ 8,187,930.09 $ 7,057,230 00 $ (1,130,700.00)
8,255.444.00 8,193,259.00 7,015,750.00 $ 1.177.500-00
$ (5,320 00) $ (5,320.00) $ 41,480.00 $ 46,800.00
14.37% - Fay.. personnel expenses reduced 1:y $91.000 due to one
vacant Automobile Mechanic I position, two underfilled
Automobile Mechanic 11 positions being filled with Automobile
Mechanic I employees: decrease in equipment rental $15,600
due to leased vehicle contract expiration; reduced gasoline
costs by $504,000 due to reduction in fuel purchase. auction
expenses were reduced by $15,004 due to elimination of fall
auction and increased sale of vehicles at Flint Auction; fleet
insurance $137,000 due to premium saving: insurance reserve
expense $110,000 due to expected less leased car accidents',
reduced spending in parts and accessories $154,000, sublet
repair $20,000. shop supplies $11,500.
Fay. depreciation of $322,000 due to vehicles sold in auction
before fully depreciated, and 24 vehicles purchased less than
in the capital plan.
Linfav. in expendable equipment (5100,040) due to more used
vehicles requested by departments increase in indirect costs
($97,000) due to actual charges developed after budget
finalization.
NON-OPERATING REVENUE
(EXPENSE)
-32.67% - Unfa v. gain on sale of vehicles (580.000) due to sale proceeds
less than salvage value and increase in the mileage driven
from 85K to 100K before replacing.
JAFiScalSvdeudgetlForecast_New\SUPPORT SERVICES xls 9/9120 I U 00
17 I ,T15.00 $ 158,100.00
5 234,680.00 $ 254,295.00 $ 380,795.00 $ 126,500.00 - - - •
$ 7,655,276.78
IA936,071.7%
TRANSFERS IN ((OUT) 19,615.00
NET REVENUE OVERAUNDER)
EXPENSES (PLANNED USE OF
FUND BAL.)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
Fay. Transfer to cover purchase of vehicles which will be
leased to Water Resource Comm. These vehicles replace
vehicles ).vhich had been owned by the Drain Equipment fund.
Budget amendments are recommended wall 3rd CI& reports.
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
FY 2010 VARIANCE
FORECAST FAV/(UNFAV1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NET INCOME (LOSS). BEFORE
OPERATING TRANSFERS 5 234,680.09 $ 234,680.00 $ 203,080.00 s ,(31,600.00)
JrTiscalSvc1BudgetWorecast_NevASUP PORT SERVICES.45 9,V201t.;
2.457067.00 $ (405,100.00)
$ 3,482,667.00 3 3,482,667 00 $ 3.044,567.00 5 (438,100.00)
Inside Revenue -14.15% - Unfav. metered postage revenue ($124,000) and standard
mail revenue ($24,0130) due to decrease in amount of
departments' outgoing mail, reduced printing revenue
($215.100) due to less in-house printing jobs; decrease of
equipment rental revenue ($36,0001 due to department's
decrease in convenience copier usage.
Total Revenue
2,862,167.00 2,862,167 00
OPERATING EXPENSE 3.450,233.00 3,450,233.00 3,239,033.00 211,200.00
OPERATING INCOME (LOSS) $ 32,434.00 $ 32,434.00 $ (194,466.00) $ (226,900.00)
...1:1FiscalSvc1BudgetlForecasl_NewISUPPORT SERVICES.xls --..1 91912010
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
FY 2010 VARIANCE
FORECAST FAV1(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
[MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700 "
OPERATING REVENUE.
Outside Revenue $ 620.500,00 $ 620,500.00 -5.32% - Unfav. decrease in external metered postage revenue
($43,000) due to CVT metered postage services Less than
expected, partially offset by fay. external printing revenue of
$5,000 and external standard mails revenue of $5,000.
$ 587,500.00 5 (33,000.00)
0.12% - Fait personnel expenses for $56,000 due to vacant Printing
Equipment Oper Ill position; decrease in printing contracted
services $50,000, copier machine rental $16,400, copy charge
$11,000, maintenance contract 56,500 and stationery stock
$43,000 due to decrease in printing jobs; reduced metered
postage by $50,000 due to decrease in department's ()taping
mail: decrease M copier machine rental $7,000 due to
reduction in convenience copier usage.
Unfav. indirect costs increased by ($14,300j due to actual
charges developed afler budget .finaNzation; increase
software rental lease purchase ($5,600) due to completion of
phase II operation and passing test; increase in mail handling-
postage service ($30,000) due to the budget assumed a
decrease iii standard mailing level. A budget amendment is
NON OPERATING REVENUE
(EXPENSE)
NET REVENUE OVER/(UNIDER)
EXPENSES (PLANNED USF OF
FUND DAL.)'
4,000.00 4,000.00 500.00 (3.500.00) -87.50% - Unfav. due to reduced interest income based on prior year's
actuals.
$ 36,434.00 $ 36,434.00 $ (193,966 00) $ (230,400 00)
TOTAL NET ASSETS - BEGINNING 366,765.42
TOTAL NET ASSFTS - ENDING $ 172;2..99.42
•Please note that in the Adopted Budget (line item budget), Planned Use of Fund Balance appears listed with the revenue accounts.
$533,500.00 $533,500.00 $549,200.00
25,750,859.00 25,750,859.00 23,525,359.00
$26,284,359.00 $26,284,359.00 324,074,559.00
8.66% - Fay. Natural Gast Fuel Oil $750,000 due to lock-in of favorable long-term pricing
contracts; fay. Electrical Service $550,000 due to lower-cast third-party contracts
and savings from energy conservation initiatives ;mplemented by Ftvl&O; fay.
Sublet Repairs $600,000, Maintenance and Malaria) Supplies $150,000, and
Equipment Maintenance $20,000 due to more efficient management of building
maintenance related items and fewer major repairs and project work performed;
Jay. Water & Sewage Charges 5100.000 due to installation of separate water
meters and rainfall moisture sensors for irrigation system; fay. Depredation
$80,000 based on depreciation schedule; fay. Overtime $50,000 due to moderate
winter conditions and snowplowing activity; and fay. IT Operations $50,000, Motor
Pool $30,000, Laundry & Cleaning $10,000, Garbage Disposal $10,000, and
Expendable Equipment $12,500 all based on usage requirements.
Favorability is partially offset by unfav. IT Development ($100,000) for prefiminary
CAMS Work Order, Project Management, and Customer Request System costs
and website costs; Indirect Costs ($17,700) due to determination of costs
subsequent to budget determination; and Rent ($18,400) required for furniture
storage, unfav. due to creation of a new account to track this cost.
$26,454,359.00 $26,454,359.00 524,163,559.00 52,290,800.00
FACILITIES INTERNAL FORE.xls 8/18/2010
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
AMENDED
BUDGET
ADOPTED
BUDGET
FACILMES MAINTENANCE & OPERATIONS (163100)
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
FY 2010 VARIANCE
FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
15,700.00 2.94% - Insurance claims reimbursement for damage incurred at County buildings.
(2,225,500.00) -8.64% - Reduced Office Space Rental revenue duo to one-time credit to Departments
($2,179,900) to reduce Fund equity, and based on lease agreement with O.C.
Road Commission for space in the IT Center ($45,600)
($2,209,800.00) -8 A 1%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($170,000.00) ($170,000.00) ($89,000.00) $81,000.00
NON-OPERATING REVENUE $170,000.00 $170,000.00 $190,000.00 $20,000.00 11.76% - Fav. due lc higher than expected investment base during fiscal year.
21,800.00
(500.00)
($400,900,00) J, T13,699.00 ,591,399.00) 5122,300.00
$12,402,200.60
510_810 810 80
TRANSFERS IN
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES`
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
21,800.00
(400,000.00) (1,713,699.00) (1,714,199.001
- Transfer In of remaining balance of closed Courthouse Caulking capital project
0.03% - Transfer Out to PWO Fund for final invoice for Maintenance project
'Please note that in the Adopted Budget (tine-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
OPERATING EAPENSES $31,961,870.00 $31,971,795.00 $30,386,195.00 $1,585,600.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2010
BUDGET BUDGET FORECAST VARIANCE g&PLANATION OF SIGNIFICANT VARIANCES
IbitormatIon Technology • Operations 03600)
OPERATING REVENUES:
Outside $921,545.00 $931,545.00 $783,045.00 (V 48,500.001 -15.94% - Unfav. Enhanced Access Fees ($19,900) due to decreased customer usage;Cutsida
Agencies (5148,300) due to reduclion in external custnmer tequests. ParteIlly offset by
fav Ext. Rev 56,300, Sale of Equip 59,400, County Auction $900, Deferred Land File Tax
$3,200 as a result of change in billing procedures due to lax & assessment software
Inside 25.244,064.00 25,244,064.00 21,743,964.00 (3,500,100.00) -13.87% - Unfav. Depts OC Depn Dev & Ops ($3,044,200) & Imaging Dv 8. Ops 15714,900) due
to holding rates al prior year levels Partially offset by fay. Non Govri Dev & Ops
$259,000 due to increase in prefects reqoested by Non-GE.
TOTAL OPERATING REVENUE 526,1 f5,609,00 $26,175,609,00 522,527,009.00 (53,648,600.00) -13.94%
4.96% - Fay. primariiy due to Deprec 51,722,900 for IT capital projects in progress not fully
Operational; Sal & FB $783,400 due to vacancies; Equip Maint $612,500 due to lower
than anticipated hardware maint costs; Service Bureeu 5125,000, Part Access
$149,600, Auction 51,700, Frieght $5,400, Garbage Disposal $2,500, Mem Dues 58,600 .
& Mileage $7,300 due to decreased costs: Printing 532,500 due to cost
reductions:Travel $117,000 due to decline in staff affendicg conferences; Contracted
Svcs $81,900 due to budget projection slightly higher than actual rate; Internal Svc
510,700 & SuPP $81,200 based on actual usage. Partially offset by Expend Equip
(1621,300) due to equO replacemen1s;Prof Svcs ($1,500,000) for previously approved
IT projects; Software Rental ($13,200). & Comm ($500) due to increased costs:Prior Yr
Exp(532,400,),C0arge Card Fee (572,200) credit card lees higher than anticipated.
Charge Card fees are offset by Enhanced Access revenue.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (55.786,261,00) (55,796,186.00) ($7,859,186.00) ($2.063,000.00)
NON-OPERATING REVENUE 305,500.00 305,500.00 213,000 00 (92,500.00) -30.28% Unfav. Interest Income due to lower cash balance than anticipated.
TRANSFERS IN 1.181,143.00 1,191,088.00 1,191,068.00 0.00 0.00%
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
NET REVENUES OVER(UNDER) EXPI 54 2618.00 ($4,299,818.00) (56,455,118 00) ,_152,1$5,500.00)
TOTAL NET ASSETS - BEGINNING _2 ,7,258,432:26
TOTAL NET ASSETS - ENDING 52018{.1.3.a4.26
'Please note that in the Adopted Budget (line-item book) this is budgeted as Planned Use of Fund Balance" in the revenue category.
ICIAL NET ASSETS- BEGINNING
TOTAL NET ASSETS - ENDING
4,949,453.09
$4.729.776.09
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED 1-Y 2010
BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
[Information Technology - Telephone Communications 167500)
OPERATING REVENUES:
Outside $32.000.00 $32,000.00 $55,50E1.00 $23,500.00 73.44% Fag. Sale of Phone External due to incTuased usage.
Inside 3,255,912,00 3,255,912.00 3,255,912.00 0.00 0.00%
TOTAL OPERATING REVENUE ¶3,287,91200 $3,287,912.00 $3,311,412.00 $23,500.00 0.71%
OPERATING EXPENSES $3,761,689.00 $3,761,689.00 53,570,789.00 $190,900.00 5.07% Fav. Comm $73,500 due to deceased rates: Indirect Cost $16.200; II Cps $40,000 &
Main! Equip $23,900 subsequent to budget; klcrinrponl $1,000 due to actual usage. Fav.
partially offset by unfav. into Tech Des; ($17,800) due to lesoll upgrade and Deorec
($5,900) purchase of capital equipment subsequent to budget.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($473,777.00) ($473,777.001 ($259,377.0G) $214,400.00
NON-OPERATING REVENUE 30,000.00 30,000.00 39,700.00 9,700.00 3233% Env. Interest income due to higher cash balance than anticipated
TRANSFERS IN 0.00 0.00 0.00 0.00 0.00%
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
NEI REVENUES OVER(UNDER) EXPI (5443,777.00) ($443,777.00) ($219,677.00) ¶224 ,1(10.00
Please note that in the Adopted Budget (line-item book) this is budgeted as -Planned use of Fund Balance" in the revenue category.
OPERATING REVENUES:
Outside $4,324.251.00 54,324,251.00 53,997,851.00
1,331,674.00 1,331,674.00 1.275.374.00 Inside
TOTAL OPERATING REVENUE $5,655,925.00 $5,273,225.00 55,655,925.00
OPERATING EXPENSES $8,650,890 00 $8,623,140.00 $8,705,540.00 4,
-66.00% Unfair Interest Income due to lower cash balance than anticipated.
0.00%
000 0.00%
($465,100.00)
(9,900.00)
0.00
COUNTY OF OAKLAND
FY 2018 THIRD ClUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
lInformatloo Technology - CLEMIS psoo)
AMENDED FY 2010
BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
($326.400,00) 8.38% Unfav CLEMIS Crash ($150,000) & CLEWS Citation ($190.000) due to timing of
implementation of programs In-Car Terminals Fdernal ($81.400) due to withdrawal of
Livingston County in MCC partitioatiun Partially offset by law Pans A Ar.ress $13,000 &
Labor $2,000 for CL FM'S Tech support; Maintenance Contracts $80,000 Livestan mairit
after warranty.
(56,300.00) 63.20% Urfav other rev ($116,600) due to capital contributions. Partially offset by tav.00 Depts
$55.000 for CLEWS staff support of CAD/MDC to Radio & In CarTerminals Internist
$5,300 due to MDC count higher than budget projection.
0382,700.001 8.39%
($82,400.00) -0.96% Unfav Deprec ($1,050.900) due to equip that became operahonal subsequent to budget:
Expend Fquip (531,900) due to equjpmenl needed for reomrs; Bank Charges ($19,600)
due to cost for paypal services for E-Comrneree transaction.Offsel by fav.Sal/f B
$288.500 due to uncierfift & vacancies; Software Maintenance $246.000 due to timing of
anticipated ma;ntenance costs:Indirect Cost $25,400; IT Dev $346,800h IT Ups $23,000;
Motor Pool $19,700;Rebilleble Services 545.000; Print Shop $12,500. I etc Comm
$9,800 due to decreased coals; Travel $4,000 due to less travel for conferences.
NEI. INCOME (LOSS) BEFORE
OPFRATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
($2.994,965.00) (S2$57,715.00)
15,000 00 15,000.00
1,408,186.00 1,652,186.00
0.00 0.00
($3,432,315.00)
5,100.00
1,652,186.00
0.00
NET REVENUES OVER(UNDER) EXPI (51.511,779.00) ($1,775,029.00) ($475,000.00),
TOTAL NET ASSETS - BEGINNING 11,903.762.80
TOTAL NET ASSETS - ENDING $10,128,733.80
Please note that in the Adopted Budget (line-hem book) this is budgeted as "Planned use of Fund Balance'' in the revenue category.
320,965.00 320,965.00 480,365.00 159,400.00
TOTAL OPERATING REVENUE
OPERATING EXPENSES
$5,587,242.00 55.843,49200 $6,662,292.00
$7,694,324.00 57,907,074.00 $8,559,574.00
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED 'FY 2010
BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
[Information Technology - Radio Communications (5360 ,13I
OPERATING REVENUE&
Outside $5,266,277 00 $5,522,527.00 56,181,927.90 $659,400.00 11.94% Fay. E.911 $443,100 due to higher than anticipated revenue from wireless co & inc
Surcharge rate effective Jul 1, 2010, Sale of Equip $250,009 tor sale of old radio equip,
Outside Agency $13,400 due lo timing of phase out of legacy system Partially offset by
unfav. Antenna Site Mgt ($47.700) due to additional equipment installed by co-locators.
Inside 49.66% Favorable Internal Fte.enue for Leased Equipment $159,400 8, Parts Access $10,000
due to timing of the protected phase-out of the legacy system. Partially offset by
Productive Labor ($10,0001,
$818,800.00 14.01%
($652,500.00) 4.25% Unfav. Expendable Equip (S1.280,000) due to N09 Ii equip replacemnts: Travel
415,000) due to reduction in traveling; Prof Svcs (593,6001 for training. Partially offset
by fav.Maint Contract $278,040 & Indirect Cost $28,500 subsequent to budget
projection; Sal & FB $176,200 due to vacancy & fav. overtime; Communications $69,500
due to decreased telephone rates for connectivity to radio lower sites; Parts Access
$85,000, Special Projects $40.000 & Supplies 515.500 clue to decreased costs,Utilit,es 11#
$15,000. Laundry $700 & Internal Svcs $27,800 based on actual usage
NET INCOME (LOSS) BEFORE
OPERA1ING TRANSFERS (52,107,082.001 ($2,063,582.00) ($1,897.282.00) 5166,300.00
NON-OPERATING REVENUE 150.000.00 150,000.00 421,500.00 271,500.00 181.00% Fay. primarily due to Interest Income; higher sash balance than anticipated.
TRANSFERS IN 135,510.00 135,510.00 0.00 (135.510.00) -100.00%
TRANSFERS (OUT) (250,000.00) (309,000 Ola (309,000,00) 0.00 0.00%
NET REVENUES OVER(UNDER) EXPI ($2,071,572.00) ($2,087,072.00) ($1,784,782.09) $302290.00
TOTAL NET ASSETS - BEGINNING 56,468,326.41
TOTAL NET ASSETS - ENDING $54 683 544 41
Please note Iliad in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
COUNTY OF OAKLAND
FY 2010 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS f ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2010
431-113GET 13L/DGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCE$
[TIT.; Records Management ( 53100)1
OPERATING REVENUES:
Outside $207,112.00 $207,112,00 $209712 00 S2,600.00 1.26% rev. primarily due to the addition of Northville Twp Fire Dept
TOTAL OPER41 ING REVENUES $207,112.00 $207,112.00 5209,712.00 $2,600.00 1.26%
OPERATING EXPENSES $644,316.00 $644,316,00 $591,816.00 552,500.00 8.15% Fay. Sal &EU $16,700 due to lav.overlime & on call; Communications $11,500 due to
savings in connectivity costsandirect Cost $2,700, Travel $2,(A)0 & Personal Mileage
$1,400 due tc decreased demand for techs to travel to member sites; Expend Equip
515,300 due to decreased equip replacements & 0-quip Maint $6,800 due to fewer than
anticipated server maintenance charges. Offset by unfav. Software Purchase 159,5001
due lo the timing of software license purchases fnr new member agencies; IT Ops
$10,100 & Tele Comm $1,100 duo to actual usage & IT Dev 135,200) due to
programming services.
NE T INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON OPERATING REVENUE
(5437.204.00 I ($437204.00) ($382.104.00) $55,100.00
2,000.00 2,000.00 4,000.00 2,000.00 100.00% Interest Income favorable due to higher cash balance than anticipated.
TRANSFERS IN 438,7135.00 438,705.00 437.905.00 (800.00) -0.18% General Fund share of operating costs inctudes withdrawal Huntington Wds Fire apt.
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 13.00%
OPERATING INCOME (LOSS) 6,3 501 00 $3 501 00 $59,801.00 $56 300.00 ........ .....,......6—..
TOTAL NET ASSETS - BEGINNING 364,027 30
TOTAL NET ASSET .S - ENDING $423,828.30 30
Please note that in the Adopted Budge! (line-item book) this is budgeted as "Planned use of Fund Balance - in the revenue category and Budgeted Equity Ad) in Expenses
Resolution #10229 September 23. 2010
Moved by Middleton supported by Hatchett the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES Burns. Capella, Coleman, Coulter, Douglas, Gershenson, Gingen, Gosselin, Greimel,
Hatchett, Jackson, Jacobsen, Long, McGillivray, Middleton, Nash, Potts, Runestad, Schwartz.
Scott, Taub. Woodward, Zack, Bullard. (24)
NAYS: None, (0)
A sufficient majority having voted in favor, the resolutions (with fiscal note attached) on the amended
Consent Agenda were adopted (with accompanying reports being accepted).
I }REV APPROVE %)1001' "lor
‘11r416
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true
and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on
September 1, 2010. with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at
Pontiac. Michigan t'iis 23`a day of September, 2010.
gat
Ruth Johnson. County Clerk