HomeMy WebLinkAboutResolutions - 2011.12.15 - 18818MISCELLANEOUS RESOLUTION #11305 December 15, 2011
BY: Finance Committee, Tom Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2011 YEAR-END
REPORT AND BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2011;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned fund balance at the
year-end and that such amounts be re-appropriated in the subsequent year in order to be
available for expenditure; and
WHEREAS the results of operations after consideration of expenditures, accruals,
encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a
favorable variance of total resources over total expenditures as reflected in the attached
schedule; and
WHEREAS FY 2011 General Fund General Purpose actual revenue was less than budgeted
revenue by ($917,852.56): and
WHEREAS FY 2011 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $31,836,022.97 rendering overall operating
revenues more than expenditures for FY 2011 by $30,918,170.41; and
WHEREAS the following Non—Spendable reserves have been created: $147,770.97 to cover pre-
payments and $144,926.77 for inventories; and
WHEREAS $3,540,508.71 transferred into the General Fund due to the closing of the Property
Tax Forfeiture fund is restricted for this purpose; and
WHEREAS a portion of Convention Facility Tax revenues received is restricted for Health
Substance Abuse programs in the amount of $1,746,562; and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2012, $17,508,009; FY 2013, $39,083,224 and FY 2014, $45,816,531;
and
WHEREAS an assignment of $10,000,000 has been established for FY 2015, to cover potential
increases in the Annual Required Contribution (ARC) in the event that the County's actuary
determines an increase must be made to the VEBA fund; and
WHEREAS an assigned fund balance, in the amount of $9,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS subsequent to the events of September 11, 2001, the Administration reviewed the
security of County facilities and operations and an assigned fund balance of $6,000,000 has been
established to continue funding anticipated improvements recommended as a result of the study;
and
WHEREAS $5,428,993 of previously budgeted but unspent funds, assigned for carry forwards in
the General Fund/General Purpose is requested to be appropriated to departments for use, as
reviewed and recommended by the Department of Management and Budget; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment, and $5,000,000 has been assigned to continue
to build a replacement fund for technology replacements and hardware; and
WHEREAS $5,000,000 is assigned for potential costs related to Federal Health Legislation; and
WHEREAS $4,000,000 is assigned to cover potential shortfall in State and Federal
reimbursements; and
WHEREAS $4,000,000 is assigned to cover revenue losses for Personal Property Taxes as a
result of reduced asset valuation; and
WHEREAS $3,500,000 is assigned to upgrade the tax and assessment system; and
WHEREAS pursuant to Miscellaneous Resolution #89283, the Board of Commissioners
established an assignment for Operational Improvements, which makes available a source of
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote absent.
funds departments can use to support innovative programs, providing the Board approves the
use of the fund balance and the requesting department commits to a pay-back within six (6) years
of the original allocation. The designated fund balance of $3,000,000 is restored from current year
favorability, resulting from efficiencies achieved due to implementation of approved projects; and
WHEREAS $3,000,000 is assigned for an upgrade on PeopleSoft financial and human resource
software; and
WHEREAS $2,876,802 is assigned for the Tr-Party Road Improvement program which includes
prior year balance and adjustments for funds returned to Oakland County on prior year projects of
$451,541; and
WHEREAS $2,842,173 earned as a result of Property Tax Forfeiture is assigned for this purpose;
and
WHEREAS due to recent economic conditions which lead to increased appeals of property
assessments, fund balance of $2,000,000 has been assigned to cover expenses related to Tax
Tribunal appeals; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$1,500,000, for response to such an occurrence; and
WHEREAS due to the increase in the number of data security threats, an assignment of fund
balance has been continued at $1,500,000 to fund the technology necessary to protect data
privacy and security; and
WHEREAS $1,186,292 transferred into the General Fund due to the closing of the Sheriff
Aviation fund is assigned for this purpose; and
WHEREAS an assignment of fund balance, in the amount of $600,000, has been continued to
fund the development of alternative programs related to reducing jail population in Oakland
County; and
WHEREAS the Board of Commissioners has established the Criminal Justice Coordinating
Council, and $500,000 is assigned to fund the collection of data and various new programs; and
WHEREAS efforts are continuing to seek out new grants to assist Oakland County with
enhancing operations and new programs, an assigned fund balance is continued for County
matching fund requirements of new grant opportunities in the amount of $500,000; and
WHEREAS an assignment of fund balance, in the amount of $500,000, has been created to
cover anticipated Human Resources — Legal Expenses, including actuary costs, court reporters
and expert witness fees associated with union grievances and Sheriff's Deputy Public Act 312
process; and
WHEREAS $480,000 is being assigned in anticipation of future mileage rate increases which
could be approved by the Internal Revenue Service and possible increase in fuel costs for
buildings, vehicles, etc.; and
WHEREAS based on a study by the Department of Human Resources, an additional $320,000 is
designated to cover emergency salary costs for FY 2012; and
WHEREAS an assigned fund balance, in the amount of $300,000, has been created for the
Human Resources Department to conduct a County-wide salary structure study and workforce
planning; and
WHEREAS an assignment of $300,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS as a result of the County's Business Continuity Planning Process, each department
has identified additional supplies that must be procured in the event of an emergency, and a
$300,000 assignment is continued to procure these supplies; and
WHEREAS $288,679.76 has been assigned for General Fund/General Purpose encumbrances
obligated through the end of FY 2011; and
WHEREAS $238,654 transferred into the General Fund due to the closing of the Community
Partnership Fund is assigned for continuation of community programs; and
WHEREAS a $230,000 assigned fund balance is for Board of Commissioners special projects;
and
WHEREAS pursuant to board action, an assignment of $200,000 has been established for the
Microloan program in FY 2012, and FY 2013, to cover loans for small businesses; and
WHEREAS $123,539 transferred into the General Fund due to the closing of the Jail Commissary
fund is assigned for inmate programs; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $$16,976.472.35 is recommended to be used for FY 2015 and beyond; the
assigned fund balance has been updated to reflect the balance of funds available for future years;
and
WHEREAS a budget amendment is recommended to recognize additional revenue from the State
of Michigan for Convention Facility Tax by $593,123 more than 2011 amended budget, of which
$296,562 (one-half) is to be used for Health Division Substance Abuse programs; and
WHEREAS the General Appropriations Act (MR#10248) requires that appropriations accumulate
at the following three summary levels of expenditures within each County Department and are
deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and Internal Support Expenditures and in reviewing the FY 2011 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Sheriff, Treasurer, County
Executive Administration, Central Services, Health and Human Services, Management and
Budget, Human Resources, Public Services, Prosecuting Attorney, County Clerk, Water
Resources Commissioners, 52 nd District Court and Probate Court and a budget amendment is
recommended for FY 2011 to cover the shortage in the Personnel Category, Operating
Expenditures and Internal Support. While individual divisions may be over budget, the budget is
controlled at the department level; and
WHEREAS several previously approved Tri party projects were completed and final project costs
exceeded the original appropriation and an additional appropriation of $47,449 is required in
FY2011; and
WHEREAS $3,308,638.87 was transferred into IT Operations due to the closing of the Office
Equipment Fund; and
WHEREAS $44,806.64 was transferred into the General Fund due to the closing of the Printing
and Mailing and Copier Fund; and
WHEREAS Children's Village is in need of a case management database system for tracking
individual resident information ($51,000) and also an upgrade to the current employee
timekeeping system ($35,110), and a budget amendment is recommended to re-appropriate
$86,110 from various accounts to implement and upgrade software; and
WHEREAS donations have been received by Oakland County restricted funds totaling
$86,907.88 which includes the following funds: Animal Control Legacy Fund, $64,885.21;
Women's Commission, $1,150.00; Children's Village Donation $12,608.17; Medical Examiner
Library Donation, $1,000.00; and No Haz Waste Donations $7,264.50; and
WHEREAS the Reference Library accepted a donation of used books with an estimated value of
$12,027 which requires no future financial commitment from the county; and
WHEREAS the Oakland County Department of Economic Development has attempted to collect
funds from loan recipients for the Community Development Block Grant ($521,454.82) and the
Home Investment Partnership Act accounts ($603,715.61) and recommends $1,125,170.43 be
written off; and
WHEREAS the Parks and Recreation Commission has attempted to collect Non-Sufficient Funds
(NSF) for returned checks, and recommends $224 be written off; and
WHEREAS the Department of Information Technology has attempted to collect funds owed to the
county and recommends writing off accounts receivable of $100,319.13 in the Radio
Communications Fund, $32,425.00 in the CLEMIS Fund and $1,779.00 in IT Fund for various
vendors.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2011 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the FY 2011 budget be amended pursuant to Schedule A.
BE IT FURTHER RESOLVED that various line items in the FY 2012 General Fund/General
Purpose Budgets be amended to include $288,679.76 in outstanding purchase orders
(encumbrances) as detailed in the attached schedule,
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Excess Revenues over Expenditures (Result of FY 2011 activity) $ 30,918,170.41
Add to General Fund Balance:
Prior Years Encumbrances $ 153,953.13
VEBA 2012 10,000,000.00
VEBA 2013 10,000,000.00
Tr-Party Road Improvement Appropriations 888,143.00
Carryforwards 154,493.00
HR Compensation /Workforce Planning 200,000.00
Uncollectible Property Tax 1,500,000.00
Anticipated State/Federal Shortfall 4,000,000.00
Fuel/Mileage Increase 20,000.00
Wellness for Dependents 50,000.00
Microloan 100,000.00
Committed to FY2011 200,000.00
Committed to FY2013 5,640,511.00
Adjusted Total Including Additions $ 32,907,100.13
Deduct from General Fund Unassigned Fund Balance:
Increase in Prepaids ( 32,147.94)
Increase in Inventories ( 144,926.77)
Increase in Imprest Cash ( 38,235.00)
Increase in Restricted Funds ( 1,203,912.54)
Personal Property Tax Reduction ( 4,000,000.00)
Tax and Assessment System Upgrade ( 3,500,000.00)
VEBA 2015 ( 10,000,000.00)
Peoplesoft Upgrade ( 1,500,000.00)
Property Tax Forfeiture Activities ( 2,842,173.00)
Committed to FY2012 ( 3,293,840.00)
Committed to FY2014 ( 36,245,370.00)
Committed to FY2015 and Beyond ( 16,674,067.35)
Total Subtractions to General Fund Balance $(79,474,672.60)
Adjusted Total including Additions/Subtractions $(15,649,402.06)
Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
$ 17,149,402.06
$ 1,500,000.00
BE IT FURTHER RESOLVED that $7,175,555 from the FY 2012 Assigned Fund Balance for
Carry Forwards and Restricted funds be appropriated
departmental use:
General Fund (#10100)
Revenue
9010101-196030-665882 Planned use of Fund Balance
Total General Fund Revenue
Expenditures
1 030803-1 84025-731150
1060232-134850-731458
1060213-133130-750154
1060261-134790-731682
1050110-183010-731073
1050110-183010-731458
1070401-113060-731997
1070401-113061-750224
1070401-113180-730373
1090108-171030-731458
1090201-171000-731458
in FY 2012, as specified below, for
Central Services Maint Contracts
Prof Services —Dental
Expendable Equipment
Substance Abuse Satellites
HR Legal Services
HR Professional Services
Community Corrections Transp
Community Corrections Ground Supplies
Community Corrections Contracted Serv
Econ Dev Prof Serv
Econ Dev PEDS Prof Serv
$ 7,175,555
$ 7,175,555
$ 4,500
331,975
40,000
3,654,428
48,000
25,000
8,000
5,000
5,000
129,360
166,866
1090201-171000-730072 Econ Dev PEDS Advertising 21,000
4010101-182025-731990 Prosecuting Attorney Transition Funds 8,300
4010101-122050-750154 Prosecuting Attorney Expendable Equip 11,180
4010101-122050-750170 Prosecuting Attorney Other Exp Equip 3,833
4010101-122050-750490 Prosecuting Attorney Security Supplies 5,000
4010101-122050-730688 Prosecuting Attorney Expert Witness Fee Mileage 38,089
4010101-122050-732158 Prosecuting Attorney Witness Fees Mileage 38,089
3010101-121100-731822 Circuit Court Special Projects 179,958
3010101-121100-750154 Circuit Court Expendable Equip 36,339
3010301-121100-732081 Circuit Court Visiting Judge 25,000
3020101-121021-702180-21427 52 nd DC -1 Emerg Sal 26,734
3020101-121021-712020-21427 52 nd DC -1 Overtime 28,084
3020101-121021-722750-21427 52 'd DC -1 Worker Comp 331
3020101-121021-722770-21427 52 nd DC -1 Retirement 16,173
3020101-121021-722790-21427 52 nd DC -1 Social Security 4,111
3020101-121021-722820-21427 52 'd DC -1 Unemp Ins 118
3020101-121021-702180-21426 52 nd DC -3 Emerg Sal 12,000
3020101-121021-722750-21426 52 nd DC -3 Workers Comp 300
3020101-121021-722770-21426 52 nd DC -3 Retirement 2,800
3020101-121021-722790-21426 52 nd DC -3 Social Security 750
3020101-121021-722820-21426 52 nd DC -3 Unemployment Ins 200
3020101-121021-702180-21420 52 nd DC -4 Emerg Salaries 13,000
3020101-121021-722750-2142052' DC -4 Workers Comp 450
3020101-121021-722770-2142052 nd DC -4 Retirement 3,000
3020101-121021-722790-21420 52 nd DC -4 Social Security 1,000
3020101-121021-722820-21420 52 nd DC -4 Unemployment Ins 154
3040403-124015-750168 Probate Court FA Expendable Equip 7,350
3040403-124010-731822 Probate Court Special Projects 3,987
4030601-110040-750070 Sheriff Deputy Supplies 25,000
4030601-116240-750154 Sheriff Expendable Equip 39,287
4030201-112580-750581 Sheriff Uniforms 32,662
4030901-116240-760157 Sheriff SRT Uniforms 45,000
4030901-116240-750154 Sheriff Expendable Equip 17,500
4030301-112620-750170 Sheriff Other Expendable Equip 72,350
4030301-112590-730373 Sheriff Cont Serv 40,000
9010101-155080-740044 Non-Dept Drain Assessments 124,349
9010101-153010-740135 Tr-Party Roads 1,760,097
9010101-112700-788001-20293 Due to Child Care Fund 113,851
Total General Fund Expenditures $7,175,555
Child Care Fund (#20293)
Revenue
9090101-112700-695500-10100 Due from General Fund $ 113,851
Total Child Care Fund Revenue $ 113,851
Expenditures
1060501-112090-750168 FA Expendable $ 16,400
1060501-112090-750119 Dry Goods 18,710
1060501-112090-750063 Custodial Supplies 30,653
1060501-112700-731059 Laundry 48,088
Total Child Care Fund Expenditures $ 113,851
BE IT FURTHER RESOLVED that $86,110 be re-appropriated within the Children's Village FY
2012 budget to upgrade the time management system and support database system as follows:
Child Care Fund (#20293)
Expenditures
1060501-112090-750168 CV FA Equipment
1060501-112090-750119 CV Dry Goods
1060101-112090-750063 CV Custodial Supplies
1060501-112090-731059 CV Laundry
1060501-112090-731773 CV Software Rent Lease Pur (Emp Timekeeping)
1060501-112090-731773 CV Software Rent Lease Pur (Resident Database)
Total Child Care Fund Expenditures
$(16,400)
(18,710)
(30,653)
(20,347)
35,110
51,000
$ -0-
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Department of
Management and Budget and detailed in the attached schedules are authorized to be written off .
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds
as detailed above and for books received by the Library Board.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution.
FINANCE COMMITTEE
enisrmoore,
..sesameemen
WINOINE,
diZEMEEP
Revenues - over/ (under) budget
Expenditures — (over)/under budget
Total Officially Reported Favorability
$( 917,853)
31,836.023
S 30.918,170
$ 31,836,023
( 65,644)
31,770.379
$44„920,132
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2011 Year End Report
DATE: November 14, 2011
FY 2011 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2011 Year End Report. The result of FY 2011 activity, for General
Fund/General Purpose (GE/GP) operations (all operations except grants, enterprise funds) is favorability of
$30,918,170. This overall favorability is split between receiving ($917,853) less revenue than anticipated and
favorability in expenditures of $31,836,023.
GAAP
The above presentation shows the County's financial reports as prepared in accordance with Generally Accepted
Accounting Principles (GAAP). The variances, if presented purely according to GAAP are:
Actual to Plan
However, the following variances listed below are presented to reflect the true fiscal activity of the County for FY 2011
as detailed below:
Revenue Variance
Add back — Planned use of Fund Balance
Revenue Variance (Comparing Actual to Approved Plan)
$ ( 917,853)
14.067.606
$ 13,149,753
Expenditure Variance
Planned Set Aside for Budget Transition.
Expenditure Variance (Comparing Actual to Approved Plan)
Net Variance from FY 2011 Activity
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 S14,067,606 in fund balance. The use of fund balance
was budgeted, but GAAP does not allow fund balance to be "recorded as revenue". Since revenue is
budgeted (anticipated), but not received (recorded), if added back to compare actuals to planned, revenues
are $13,067,376 more than planned.
Likewise, on the expenditure side, the budget included a planned S65,644 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
credits were planned before the fiscal year began and therefore if backed out, expenditure favorability as
compared to the plan is $31,770,379.
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEPT 409 • WATERFORD MI 48328-0409 • (248) 858-2163 • FAX (248) 858-9172
EMAIL: vanpeloakgov.com
It is important to analyze the forecast using both GAAP and in comparison to the plan to accurately reflect the impact
of fiscal activity generated from FY 2011 operations.
REVENUES
GF/GP revenues are (0.23%) less than budget or ($917,853). The majority of un-favorability is Planned Use of Fund
Balance. Major variances are the result of the following events:
A. TAXES - Favorable: $15,625,301
• The adopted budget estimated a decline of (12%) in taxable values; the actual decline in taxable values for FY
2011 (7.78%). The reduction is less than expected and therefore revenues will be more than budget. Of the
total favorability, $4.8 million is the result of the relieving of Tax Tribunal liability.
B. STATE GRANTS — Unfavorable: ($2,244,665)
• Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset by
reduced expenditures. Expenditures are favorable for Private Institutions -Foster Care and Private Institutions
— Residential totaling $3.1 million.
C. INVESTMENT INCOME — Favorable: $766,499
• Investment income is favorable due to the increased investment base which is the result of prior years' surplus.
D. INTERGOVERNMENTAL REVENUE - Unfavorable: ($802,829)
• Cigarette Tax revenue was unfavorable ($342,845). Revenues have fallen due to decreased cigarette sales.
Also note that revenue from the State for Court Equity is unfavorable ($213,370).
E. PLANNED USE OF FUND BALANCE — Unfavorable: ($14,067,606)
• Planned use of fund balance is unfavorable since this budget was established only to recognize that funds have
been appropriated in departments for projects and carryforwards which are funded by revenues earned in
previous years. No actual revenues are received in this account.
• Also, as a result of implementation of the Governmental Accounting Standards Board Statement #54 (GASB),
several Special Revenue funds were closed as authorized by MR#11207. The change was made effective
retroactive to 9/30/2010. Much of the activity now reportable in the General Fund. For example, the FY2011
Adopted budget anticipated a transfer of $7,100,000 from the Capital Cooperative Initiative Revolving fund
(CCIRF). Financial reports for the General Fund have been restated to show that the transfer from CCIRF to
the General Fund was recorded at the end of FY2010 rather than during FY2011. The increase in the fund
balance at the beginning of the year offsets the reduction in FY2011 transfers in. Less revenue (transfers in)
requires additional reliance on fund balance.
EXPENDITURES
In total, expenditures were 7.8% under budget or $31,836,023. Many departments have experienced personnel savings
as the result of the hiring freeze, turnover and under-filling of positions.
The overall net favorability has been anticipated as part of the long-term financial stability plan for Oakland County in
anticipation of future property tax reductions for at least the next several years. Continuation of Oakland County's
prudent fiscal policies, such as budgeting for full employment of all authorized positions, will help to mitigate the
continued downturn with the goal of ensuring that the General Fund balance will remain healthy in the long-term.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The General
Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures
within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures,
Operating Expenditures and Internal Support Expenditures. Several budget amendments have been presented to correct
departmental budgets where necessary.
While a number of departments or divisions exceeded their personnel appropriations, it is important to note that these
projected variances are NOT the result of overall personnel expenditures being higher than anticipated — in fact
3
personnel related costs continue to fall. The issue, as is explained below, is a result of the fringe benefit rate,
particularly related to retirement and hospitalization cost, not being adequate enough to account for the anticipated
expenditures. Essentially — this is a situation where the individual department's budgets were inaccurate — NOT a
situation where the costs have increased.
Regarding retirement, the negative variance does NOT reflect an increase in retirement cost, rather it appears that the
appropriations provided for Elected Officials and Departments did not sufficiently account for the large number of
vacancies and positions filled at less than full capacity. The County charges actual fringe benefit cost to each
department; unfortunately the rate used for budgeting purposes did not adequately provide enough margin to absorb
fixed costs as a result of the large number of unfilled positions.
This is a similar situation regarding hospitalization charges. In this situation the County pays the actual cost of care out
of the Fringe Benefit Fund. In order to obtain sufficient revenue to pay the actual charge, Elected Officials and
Departments are charged "rates"; based upon an employee's family status and particular plan. Unfortunately the rates
are not reflecting the actual use of this benefit. It is important to note that the cost of this benefit has been basically flat
for the last couple of years, with a slight inflationary increase; the rates charged to departments are not adequate to
cover the actual self-insured costs.
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SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2011 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2011
AMENDMENTS
1OF/OP OPERATIONS- SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aft. Op Unit Account Name
GENERAL FUND (#10100)
Revenues
9010101 196010 620302 Convention Facility Tax
Total Revenues
Expenditures
9090101 196030 730359
1060261 134790 731682
Total Expenditures
$ 593,123.00
$ 593,123.00
296.561.00
$ 296.562,00
$ 593,123.00
Contingency
Health - Substance Abuse Satellites
Revenues
9010101 196000 601637 Property Taxes 825,326.00
Total Revenues $ 825.326.00
9090101 196030 773630 Non Dept - IT Development (584.040.00)
4030301 112590 773530 Sheriff Corrective Serv - CLEMIS Dev 307,645.00
2010210 125000 773639 Clerk IT Imaging Dev 7,903.00
3040403 124010 773639 Probate Court Estates - IT Imaging Dev 5,268.00
9010101 112700 788001 20293 Non Dept Transfer to Child Care fund 82,100.00
6010101 155010 722770 Water Resources Comm - Retirement 158,600.00
1010501 181020 774636 Co Exec - Corp Counsel - IT Operations 2.095.00
1010101 181000 770667 County Exec Admin - Mail Room 2,510.00
1010101 181000 774636 County Exec Admin - IT Operations 13,255.00
1010105 181000 722770 County Exec Admin - Retirement 20,000.00
1010201 181010 722770 Auditing - Retirement 6,500.00
1010501 181020 722770 Co Exec - Corp Counsel - Retirement 20,000.00
1020601 182020 774636 Fiscal Services - IT Operations 127,800.00
1050401 183010 774636 HR Workforce Mgmt - IT Operations 97,950.00
1070401 113000 774636 Comm Corrections -IT Operations 9,000.00
1070601 132030 774636 Medical Examiner - IT Operations 2,580.00
1030830 184035 774636 Central Serv Support Serv -IT Operations 1,500.00
4010101 122050 774636 Prosecuting Attorney - IT Operations 82,100.00
2010401 172190 774636 Clerk - IT Operations 4,850.00
3040403 124015 730450 Probate Court - Defense Atty Fees 60,000.00
3040403 124015 731192 Probate Court - Medical Services Guardian 4,015.00
3040101 121060 774636 Probate - IT Operations 19,774.00
3040403 124010 774636 Probate Estates - IT Operations 17,794.00
3020205 113290 722770 DC-1 Retirement 11,000.00
3020205 113290 722780 DC-1 Hosp 20,000.00
3020301 121020 722770 DC-2 Retirement 30,000.00
3020301 121020 722780 DC-2 Hosp 30,000.00
3020401 121020 722770 DC-3 Retirement 60,000.00
3020401 121020 722780 DC-3 Hosp 60,000.00
3020501 121020 722770 DC-4 Retirement 17,056.00
3020501 121020 722780 DC-4 Hosp 20,000.00
3020201 121020 774636 DC-1 IT Operations 40,000.00
3020401 121020 774636 DC-3 IT Operations 40,000.00
3020501 121020 774636 DC-4 IT Operations 28,071.00
Total Expenditures S 825.326.00
1 1
47,449.00
47,449.00
47,449.00
$ 47,449.00
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2011 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2011
AMENDMENTS
IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aft. Op Unit Account Name
Revenues
9010101 196030 665882 Planned Use of Fund Balance
Total Revenues
Expenditures
9010101 153010 740135 Non - Dept In Party
Total Expenditures
Revenues
7010110 186130 631645 Treasurer 1.715,500.00
Total Revenue $ 1,715.500.00
7010101 186180 722770. Treasurer 27,300.00
7010101 186040 722780 Treasurer 11,100.00
7010101 186180 722780 Treasurer 29,300.00
7010110 186130 730716 Treasurer 559,900.00
7010110 186130 730751 Treasurer 176,000.00
7010110 186130 731458 Treasurer 72,000.00
7010110 186130 731913 Treasurer 698,100.00
7010101 186140 774636 Treasurer - IT Operations 2,000.00
7010110 186130 788001 Treasurer Transfer to Facilities 139,800.00
Total Expenditures S 1,715,500.00
CHILD CARE FUND #20293
Revenues
9090101 112700 695500 10100 Transfer from General Fund
Total Revenues
Expenditures
1060501 112090 774636 Childrens Village IT Operations
Total Expenditures
82,100.00
$ 82,100.00
82,100.00
82.100.00
12
1 106,478 40
4,255,049 94
5,361,528.34
1,091,628.31
251.72
151,699.73
386,305.89
1,629,885.65
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
Revenues
Amended Collections and Total Revenues/
Budget Expenditures Revenues/ Uncollected
Adopted Budget before Expenditures Unencumbered
Budget Amendments 9/30/2011 Adjustments Transfers and Transfers Encumbrances Balance
1 FY 2011 I
REVENUES:
Taxes $192,809,210.00 $855,926.00 $193,665,136.00 $209,290,437,18 $0.00 $209,290,437.18 $0.00 $15,625,301.18
Special Assessments 0.00 0.00 0.00 0.00 0.00 $0.00 0.00 $0.00
Federal Grants 938,320.00 (80,488.00) 857,832.00 674,484.46 0.00 $674,484.46 0.00 ($183,347.54)
State Grants 20,077,106.00 252,822.00 20,329,928.00 18,085,263.75 0.00 $18,085,263.75 0.00 ($2,244,664.25)
Intergovernmental 11,277,284.00 804,390.00 12,081,674.00 11,278,845.09 0.00 $11,278,845.09 0.00 ($802,828.91)
Charges for Services 81,520,438.00 12,940,276.00 94,460,714.00 94,618.155.39 0.00 $94,618,155.39 0.00 5157,441.39
Indirect Cost Recovery 9,317,500.00 0.00 9,317,500.00 8,770,800.23 0.00 $8,770,800.23 0.00 ($546,699.77)
Investment Income 2,616,300.00 216,000.00 2,832,300.00 3,598,798.64 0.00 $3,598,798.64 0.00 $766,498.64
Other Revenues 507,434.00 612,842,00 1,120,276.00 1,023,514.40 0.00 $1,023,514.40 0.00 ($96,761.60)
Contributions 15,000.00 368,727.00 383,727.00 347,626.96 0.00 $347,626.96 0.00 ($36,100.04)
Transfers In 63,920,798.00 (7,171,637.00) 56,749,161.00 0.00 57,260,075.47 $57,260,075.47 0.00 $510,914.47
382,999,390.00 8,798,858.00 391,798,248.00 347,687,926.10 57,260,075.47 404,948,001.57 0.00 13,149,753.57
200,000.00 13,867,606.13 14,067,606.13 0.00
$383,199,390.00 $22,666,464.13 $405,865,854.13 $347.687,926.10 557,260,075.47 $404,948,001.57
Sub-total Resources
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
0.00 0.00
0.00 (14.067,606.13)
$0.00 j$917,852.56).
EXPENDITURES:
Administration of Justice
Circuit Court Dept
District Court Dept
Probate Court Dept
Total Admin. Of Justice
$50,877,852 00 $542,371.00 $51,420,223 00 $41,843,760.46 $4,610,690.67 $46,454,451.13
15,919,493.00 610,224.00 16,529,717.00 16,223,370.37 0.00 16,223,370.37
6,092,206.00 180,784.00 6.272,990.00 6,069,812.20 50,000.00 6,119,812.20
72,889,551.00 1,333,379.00 74,222,930.00 64,136,943.03 4,660,690.67 68,797,633.70
$2,848.75 $4,962,923.12
128.75 306,217.88
135.70 153,042.10
3,113.20 5,422,183.10
Law Enforcement
Prosecuting Attorney Dept
Sheriff Dept
Total Law Enforcement
General Government
Co Clerk Reg Of Deeds Dept
Treasurers Dept
Board of Commissioners Dept
Drain Commissioner Dept
Total Gen. Government
18,514,269.00 774,976.40 19,289,245,40 17,112,690,24 1,069,729.76 18,182,420.00 347.00
119,660,893.00 8,485,791.53 128,146,684.53 123,090,701.80 639,234.59 123,729,936,39 161,698.20
138,175,162.00 9,260,767.93 147,435,929.93 140,203,392.04 1,708,964.35 141,912,356.39 162,045.20
10,723,498.00 182,428.00 10.905,92600 9,691,689.09 111,252.00 9,802,941.09 11,356.60
3,523,869.00 4,628,601.00 8,152,470 00 8,003,839.33 139,769.83 8,143,609.16 8,609.12
4,334,473.00 40,441.00 4,374,914 00 4,223,182.77 0.00 4,223,182.77 31.50
4,936,145.00 788,451.00 5,724,596 00 5,301,485.29 36,541.28 5,338,026.57 263.54
23,517,985.00 5,639,921.00 29,157,906.00 27,220,196.48 287,563.11 27,507,759.59 20,260.76
County Executive
5,667,989.07
19,645,421.74
2,158,761.89
1,053,794.01
3,739,566.34
58.207,360.09
15,130,754.97
6,642.837.10
112,246,485.21
5,832,706.00
20,510,500.00
2,307,668.00
1,304,154.00
4,363,242.00
68,272.090.76
15,810,696.44
8,089,876.00
126,490,933.20
5,705,589.00 127,117.00
19,761,465.00 749,035.00
2,026,525.00 281,143.00
1,304,046.00 108.00
4,071,409.00 291,833.00
64.078,741.00 4,193.349.76
15,215,429.00 595.267.44
7,089,816_00 1,000,060_00
119,253,020.00 7,237,913.20
353,835,718.00 23,471,981.13 377,307,699.13 343,807,016.76
29,363,672.00 (805,517.00) 28,558,155.00 16,628,568.74
$383,199,390.00 $22,666,464.13 $405,865,854.13 $360,435,585.50 $13,305,565.90 $373,741,151.40
County Exec Admin Dept
Management and Budget Dept
Central Services Department
Facilities Management Dept
Human Resources Dept
Health and Human Services Dept
Public Services Dept
Comm and Economic Dev Dept
Total County Executive
Total Departments
Non-Departmental Appropriations
TOTAL GOVERNMENTAL EXPENDITURES
0.00 5,667,989.07 0.00 164,716.93
0.00 19,645,421.74 0.00 865,078.26
0.00 2,158,761.89 3,681.00 145,225.11
0.00 1,053,794.01 528.50 249,831.49
50,000.00 3,789,566.34 0.00 573,675.66
621,573.36 58,828,933.45 52,358.70 9,390,798.61
124.992.00 15,255,746.97 35,342.40 519,607.07
438,205.00 7,081,042.10 11,350.00 997,483.90
1,234,770.36 113,481,255.57 103,260.60 12,906,417.03
7,891,988.49 351,699,005.25 288,679.76 25,320,014.12
5,413,577.41 22,042,146.15 0.00 6,516,008.85
$288,679.76 $31,836,022.97
383,199,390.00
383,199,390.00
50.00
22,666,464.13
22,666,464.13
$0.00
405,865,854.13 347,687,926 10 57,260,075.47 404,948,001.57
405,865,854.13 360,435,585 50 13,305,565 90 373,741,151.40
$0.00 ($12,747,659.40) $43,954,509.57 $31,206,850.17
0.00 (917,852.56)
288,679.76 31,836,022.97
($288,679.76) $30,918,170.41
$10,000,000.00
10.000,000.00
888,143 00
154,493.00
200,000.00
1,500,000.00
4,000,000.00
20,000 00
50,000.00
153,953.13
100,000.00
200,000.00
5,640,511.00
532,907,100.13
(32,147.94)
(144,926 77)
(38,235.00)
(1,203 912.54)
($4,000,000 00)
(3,500 000 00)
Adopted Budget
Budget Amendments
Amended
Budget
9/30/2011
Revenues
Collections and
Expenditures
before
Adjustments
Total
Revenues/
Expenditures
Transfers and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
GENERAL FUND GENERAL PURPOSE FUNDS
Revenues
Expenditures
Excess Revenues over/(under) Expenditures
Adjustments to Unassigned Fund Balance
Add to General Fund Balance
VEBA 2012
VERA 2013
RCOC Triparty adjustments for refunds etc.
Carryforwards
HR Compensation/Workforce Planning
Uncollectible Property Taxes
Anticipated State/Federal Shortfall
Fuel/Mileage Increase
Wellness for Dependents
Prior Years Encumbrances
Microloan
Committed to FY2011
Committed to FY2013
Total Additions to General Fund Balance
Deduct from Unassigned Fund Balance
Increase in Prepaids
Increase in Inventories
Increase in It-net-est Cash
Increase in Restricted Funds
Personal Property Tax Reduction
Tax and Assessment System Upgrade
(10,000,000.00)
(1,500,000.00)
(2,842,173.00)
(3,293,840.00)
(36,245,370.00)
(16,674,067.35)
(79,474,672.60)
(S15,649,402.06)
17,149,402.06
$1,500.000.00
Revenues
Amended Collections and Total Revenues/
Budget Expenditures Revenues/ Uncollected
Adopted Budget before Expenditures Unencumbered
Budget Amendments 9/30/2011 Adjustments Transfers and Transfers Encumbrances Balance
VEBA 2015
Peoplesoft Upgrade
Property Tax Forfeiture Activities
Committed to FY 2012
Committed to FY 2014
Committed to FY2015 and Beyond
Total Subtractions from General Fund Balance
Adjusted Total including Additions and Subtractions
Balance Beginning of Year
Unassigned Fund Balance at End of Year
11/8/2011
ORS&
Fund
General Fund # 10100
Department Division Division
Child Care Fund #20293
Health and Human Services Childrens Village 17,254.08
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30. 2011
Central Services
Facilities Management
Health and Human Services
Public Services
Economic Development
Clerk/ROD
Circuit Court
District Court
Probate Court
Prosecuting Attorney
BOC
Water Resource Commissioner
Treasurer
Sheriff
Support Services
Facilities Engineering
Health Division
Community Corrections
Medical Examiner
Animal Control
Planning Econ Development
Judicial Administration
Criminal Division
Family Court
Novi
Rochester Hills
Estates and Mental
Prosecuting Attorney Admin
BOC Administration
Administration
Corrective Services
Corrective Services - Satellites
Patrol Services
Investigative / Forensic Svc
$3,681.00
528.50
35,104.62
30,485.00
222.40
4,635.00
11,350.00
11.356.60
2,367.95
470.80
10.00
23.75
105.00
135.70
347.00
31.50
263.54
8,609.12
15,629.16
131,655.92
13,921.00
492.12
5271,425.68
$17,254.08
$288,679.76 Total Encumbrances - General Fund/General Purpose Funds
Prepared by Fiscal Services
October 28, 2011
16
Budget Commitments
FY 2012
FY 2013
FY 2014
FY 2015 and Beyond
Carry Forwards
17,508,009.00
39,083,224.00
45,816,531.00
16,976,472.35
5,428,993.00
$ 194,082,115.03
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30,2011
Fund Balance 9/30/2010 $ 149,007,387.14
Changes to Fund Balance Resulting from
Implementation of GASB #54 (M.R. #11207) - ONE-TIME
Equity Transfer - CCIRF S 15,245,551.64
Equity Transfer - Community Partnerships 238,653.10
Equity Transfer - Jail Population Management 1,387,495.50
Equity Transfer - Property Tax Forfeiture 4,083,158.17
Total Equity Transfers $ 20,954,858.41
Revised Fund Balance 9/30/10 $ 169,962,245.55
Changes Resulting from FY 2011 Operations
Michigan Tax Tribunal Settlements (ONE-TIME)
Use of Fund Balance
Planned Use of CCIRF
Revenues / Transfers - Unfavorable
Expenditures / Transfers - Favorable
$ 4,850,000.00
(7,540,166.37)
(8,119,000.00)
10,429,195.37
31,579.608.93
$ 31,199,637.93
Fund Balance as of 9/30/2011 $ 201,161.883.48
USE OF FY 2011 GENERAL FUND BALANCE
Non-Spendable
Prepaid Expenses
Inventories
Restricted
Property Tax Forfeiture
Substance Abuse Satellites portion of Carry forwards
Committed
147,770.97
144,926.77
292,697. 74
$ 3,540,508.71
1,746,562.00
$ 5,287,070.71
Assigned
VEBA 2015 $ 10,000,000.00
Capital Reserve 9,000,000.00
Homeland Security Enhancements 6,000,000.00
Technology Replacement/ Hardware 5,000,000.00
Federal Health Care Impact 5,000,000.00
Anticipated State/Federal Shortfall 4,000,000.00
Personal Property Tax Reduction 4,000,000.00
Tax and Assessment System Upgrade 3,500,000.00
Operational Improvements 3,000,000.00
PeopleSoft Upgrade 3,000,000.00
RCOC Tr-Party 2,876,802.00
Property Forfeiture Activities 2,842,173.00
Tax Tribunal Appeals 2,000,000.00
Pandemic Response 1,500,000.00
Data Privacy and Security 1,500,000.00
Sheriff Aviation 1,186,292.00
Jail Alternative Program Start Up 600,000.00
Criminal Justice Coord. Start Up 500,000.00
New Grant Opportunities 500,000.00
HR Legal 500,000.00
Fuel / Mileage Increase 480,000.00
Emergency Salaries 320,000.00
HR Comp/Workforce Planning 300,000.00
Quality of Life Initiatives 300,000.00
Business Continuity 300,000.00
Encumbrances 271,425.68
Community Partnerships 238,654.00
Board of Commissioners Projects 230,000.00
Microloan 200,000.00
Jail Commissary 123,539.00
Unassigned $ 1,500,000.00
Total $ 201,161,883.48 17
OAKLAND COUNTY. MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2011
General Fund GASB 54 Adjusted General Total Adjustments General Fund Year End General Fund
Funci Balance Restatement Fund Equity to Equity Fund Balance Adjustments Fund Balance
Fund as of 9/30/2010 of 9/30/2011 FY 201 1 During FY 2011 as of 9/30/2011 as of 9/30/2011
$0.00
0.00
0.00
$0.00
$0.00
Non-Spendable
Prepaids
inventories
Imprest Cash
Total Non-Spendable
Restricted
Property Tax Forfeiture
Substance Abuse Satellites
Total Restricted
$115,623.03
$0.00
264.170.00
$379,793.03
$0.00 $4,083,158.17
0.00 0.00
$0.00 $4,083,158.17
$115,623.03
0.00
264,170.00
$379,793.03
$4,083,158.17
0.00
$4,083,158.17
S115,623.03
0.00
264,170.00
$379,793.03
$4,083,158.17
0 00
$4.083,158.17
$32,147.94
144,926.77
(264,170.00)
(S87,095.29)
($542,649.46)
1,746,562.00
$1,203,912.54
$147,770.97
144,926.77
0.00
$292,697.74
$3,540,508.71
1,746,562.00
$5,287,070.71
$0.00
$0.00
0.00
$0.00
Assigned
Encumbrances $142,505.37 $1,405.92 $143,911.29 ($143,911.29) $0.00 $271,425.68 $271,425.68
Fed Health Care Impact 5.000,000.00 0.00 5,000,000.00 0.00 5,000,000.00 0.00 5,000,000.00
Capital Reserve 9,000,000.00 0.00 9,000,000.00 0.00 9,000,000.00 0.00 9,000,000.00
Tax Tribunal Appeals 2,000,000.00 0.00 2,000,000.00 0.00 2,000,000.00 0.00 2.000,000.00
Homeland Security Enhancements 6,000,000.00 0.00 6,000,000.00 0.00 6,000,000.00 0.00 6,000,000.00
Technology Replacement/Hardware -5,000,000.00 0.00 5,000,000.00 0.00 5,000,000.00 0.00 5,000,000.00
Personal Property Tax Reduction 0.00 0.00 0.00 0.00 0.00 4,000,000.00 4,000,000,00
Tax & Assessment System Upgrade 0.00 0.00 0.00 0.00 0.00 3,500,000.00 3,500,000.00
Operational Improvements 3,000,000.00 0.00 3,000,000.00 (254.491.00) 2,745,509.00 254,491.00 3.000,000.00
Carry Forwards 5,583,486.00 0.00 5,583,486.00 (5,583,486.00) 0.00 5,428,993.00 5,428,993.00
Board of Commissioners' Project 230,000.00 0.00 230,000.00 0.00 230,000.00 0.00 230,000.00
Data Privacy and Security 1,500,000.00 0.00 1,500,000.00 0.00 1,500,000.00 , 0.00 1.500,000.00
New Grant Match opportunities 500,000.00 0.00 500,000.00 0.00 500,000.00 0.00 500,000.00
HR Legal 500,000.00 0.00 500,000.00 0.00 500,000.00 0.00 500,000.00
HR Comp/VVorkforce Planning 500,000.00 0.00 500,000.00 0.00 500,000.00 (200,000.00) 300,000.00
Criminal Justice Coor Startup 500,000,00 0.00 500,000.00 0.00 500,000.00 0.00 500,000.00
VEBA 2012 10,000,000.00 , 0.00 10,000,000.00 0.00 10,000,000.00 (10,000,000.00) 0.00
VEBA 2013 10,000,000.00 0.00 10,000,000.00 0.00 10,000,000.00 (10,000,000.00) 0.00
VEBA 2015 0.00 0.00 0.00 0.00 0.00 10,000,000.00 10,000.000.00
Jail Alternative Prg Startup 600.000.00 0.00 600,000.00 0.00 600,000.00 0.00 600,000.00
Pandemic Response 1,500.000.00 0.00 1,500.000.00 0.00 1,500,000.00 0.00 1,500,000.00
Fuel/Mileage Increase 500,000.00 0.00 500,000,00 (20.000.00) 480,000.00 0.00 480,000.00
Business Continuity pianning 300,000.00 0.00 300,000.00 0.00 300.000.00 0.00 300,000.00
Emergency Salaries 320,000.00 0.00 320,000.00 0.00 320.000.00 0.00 320,000.00
Quality of Life initiatives 300,000.00 0.00 300,000.00 0.00 300,000.00 0.00 300,000.00
Uncollectible Property Taxes 1,500,000.00 0.00 1,500,000.00 0.00 1,500,000.00 (1,500,000.00) 0.00
PeopleSoft Upgrade 1,500,000.00 0.00 1,500,000.00 0.00 1,500,000.00 1,500.000.00 3,000,000.00
Anticipated State/Federal Shortfall 8,000.000.00 0.00 8,000,000.00 0.00 8,000,000.00 (4,000,000.00) 4,000,000.00
Sneriff Aviation 1,186,292.00 0.00 1,186,292.00 0.00 1,186,292.00 0.00 1.186,292.00
Jail Commissary 123,539.00 0.00 123,539.00 0.00 123,539.00 0.00 123,539.00
RCOC Triparty (1) 3,764.945.00 0.00 3,764,945.00 (1,339,684.00) 2,425,261.00 451,541.00 2.876,802.00
Property Tax Forfeiture Activities 0.00 0.00 0.00 0.00 0.00 2,842.173.00 2.842,173.00
Community Partnerships 0.00 238,654.00 238,654.00 238,654.00 0.00 238,654.00
Wellness for dependents 50,000.00 0.00 50,000.00 - (50,000.00) 0.00 0.00 0.00
Microloan 300.000.00 0.00 300,000.00 (100,000.00) 200,000.00 0.00 200,000.00
Committed to FY 2011 200.000.00 0.00 200,000.00 0.00 200,000.00 (200,000.00) 0.00
Committed to FY 2012 14,214.169.00 0.00 14,214,169.00 0.00 14,214,169.00 3,293,840.00 17,508,009.00
Committed to FY 2013 44,723,735.00 0.00 44,723,735.00 0.00 44,723,735.00 (5,640,511.00) 39,083,224.00
Committed to FY 2014 9,571.161.00 0.00 9,571,161.00 0.00 9,571,161.00 36,245,370.00 45,816,531.00
Committed to FY 2015 and beyond 0.00 0.00 0.00 0.00 0.00 16,976,472.35 16,976.472.35
Total Assigned 148,109,832.37 240,059.92 148,349,892.29 (7,491,572.29) 140,858,320.00 53.223,795.03 194,082.115.03
Total Unassigned 516,355.82 16,633,046.24 17,149,402.06 (50,000.00) 17,099,402.06 (15,599,402.06) 1,500.000.00
Total General Fund Equity 149,005.981.22 20,956,264.33 169,962,245.55 (7,541,572.29) 162.420,673.26 38,741,210.22 201,161.883.48
(1) Note that in FY 2011, $258,025.57 was returned to Oakland County from project 449121 which will be added to designations at the close of FY 2011.
11/30/2011 al):\SDataWly Documents\Year EndI,2011 Close \ EOlyTy RTF 2011 h.xis
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE
PLANNED USE OF FUND BALANCE (1)
TOTAL GF/GP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
TOTAL LAW ENFORCEMENT
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board cf Commissioners
Library Board
Water Resources Commissioner
TOTAL GENERAL GOVERNMENT
COUNTY EXECUTIVE
County Executive Admn.
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 NON-DEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
$ 193,665,136.00 $ 209,290,437.18 $ 15,625,301.18 8.07%
857,832.00 674,484.46 (183,347.54) -21.37%
20,329,928.00 18,085,263.75 (2,244,664.25) -11.04%
12,081,674.00 11,278,845.09 (802,828.91) -6.65%
94,460,714.00 94,618,155.39 157,441.39 0.17%
9,317.500.00 8,770,800.23 (546,699.77) -5.87%
2,832,300.00 3,598,798.64 .766,498.64 27.06%
58,253,164.00 58,631,216.83 378,052.83 0.65%
$ - 391,798,248.00 $ 404,948,001.57 $ 13,149,753.57 3.36%
$ 14,067,606 13
S 405,865,854.13
S (14,567,606.13) -100.00%
$ 404,948,001.57 $ (917,852.56) -0.23%
COUNTY OF OAKLAND
FY 2011 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2011
ADOPTED
BUDGET
$ 192,809,210.00
938,320.00
20,077,136.00
11,277,264.00
81,520,438.00
9,317,500.00
2,616,300.00
64,443,232.00
$ 382,999,390.00
200,000.00
S 383,199,390.00
$ 50,877,652.00
15,919,493 00
6.092,20600
$ 72,889,551.00
18,514,269 00
119,660,893 00
$ 138,175.162.00
10,723.498.00
3,523.869.00
2,913,354.00
1,421,119.00
4,936,145.00
$ 23,517,985.00
$ 6,705,589 00
19,761,465 00
2,026,525.00
1,304,046.00
4,071,409.00
64,078,741.00
15,215,429.00
7,089,816.00
$ 119,253,020.00
$ 353,835,718.00
29,363,672 00
383,199,390.00
BUDGET
AS
AMENDED
$ 51,420,223.00
16,529,717.00
6,272,990.00
$ 74,222,930.00
19,289,245.40
128,146.684.53
S 147,435,929.93
10,905,926.00
8,152,470.00
2,948,397.00
1,426,517.00
5,724,596.00.
29,157,906.00
$ 5,832,706.00
20,510.500.00
2.307,668.00
1,304,154.00
4,363,242.00
68,272,090.76
15,810,696.44
8,089,876 00
$ 126,490.933.20
5 377,307,699.13
$ 28,558,155.00
$ 405,865,854.13
FY 2011
ACTUAL
46,457,299.88
16,223,499.12
6.119,947.90
68,800,746.90
18,182 767 00
123,891,634 59
$ 142,074,401.59
9,814,297.69
8,152,218.28
2,829,645.24
1,393,569.03
5.338,290:11,
S 27,528,020.35
$ 5,667,989.07
19,645,421.74
2,162,442.89
1,054,322.51
3,789,566.34
58,881,292.15
15.291089.37
7,092,392 10
$ 113,584,516.17
$ 351,987,685.01
$ 22,042,146 15
$ 374,029,831.16
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
$ 4,962,923.12 9.65%
306,217.88 1.85%
153,042.10 2.44%
5,422,183.10 7.31%
1,106,478.40 5 74%
4.255,049.94 3.32%
5,361,528.34 3.64%
1,091,628.31 10.01%
251.72 0.00%
118,75116 4.03%
32,947.97 2.31%
386,305.89 6.75%
1,629,885.65 5.59%
164,716.93 2.82%
865,078.26 4.22%
, 145,225.11 629%
249,831.49 1916%
573,675.66 13.15%
9,390,798.61 13.75%
519,607.07 3.29%
997,483.90 12,33%
S 12,906,417.03 10.20%
$ 25,320,014 12 671%
$ 6,516,008.85 22.82%
$ 31,836,022.97 7.84%
General Fund/General Purpose
Favorable/(Unfavorable) S 30,918,170.41 5 30,918,170.41
19
Adopted
Budget
FY 2011
ACTUAL
Amended
Budget
TAXES (601000-601999)
Property Taxes - July Tax Levy $ 192,546,710.00 $ 193,402,636.00 $ 211,715,610.05 $ 18,312,974.05
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
FEDERAL GRANTS (610000-610999)
Sheriff - Patrol
Sheriff - Corrective Services
Prosecuting Attorney
Homeland Security - Disaster Control
Health Division
98,500.00
76,000.00
88,000 00
$ 192,809,210.00 $ 193,665,136.00 $
68,000.00 $ - $
82,000.00 82,000.00
169,947.00 129,243.00
46,000.00
272,373.00
(2,679,455.06) (2,777,955.06)
174,923.69 98,923.69
79,358 50 (8,641.50)
209,290,437.18 $ 15,625,301.18
- $ -
(82,000.00)
78,698.21 (50,544.79)
65,237.75 11,655.75
204,891.64 (88,115.36)
98,500.00
76,000.00
88,000.00
53,582.00
293,007.00
Total Federal Grants 938,320.00 $ 857,832.00 $ 674,484.46 $ (183,347.54)
Children's Village 300,000.00 300,000.00 325,656.86 25,656.86
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2011 YEAR END REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
9.47% Drop in Taxable Value was less than anticipated.
Budgeted at anticipated decrease of 12%, but actually
decreased 7.78% plus relief of MTT ( Mich Tax Tribunal
tax liability of $4.85 million.
-2820.26% Return of tax dollars plus interest per the order of the
MTT (Michigan Tax Tribunal).
130.16% Favorable receipt of Payment in Lieu of Taxes in excess
of budget.
-9.82%
8.07%
0.00%
-100.00% SCAAP (State Criminal Alien Asst Prog) FY2011 funding
won't be received untill FY2012.
-39.11% Projected revenues both under Federal Grants and State
Grants are overstated due to lack of historical
information as to what and what could not be billed back
to the State for DHS Title IV R contracted services
provided by the County to the State. No word from State
as of yet, as to whether or not the Prosecutor will be able
to submit a revised budget.
21.75% Fav, Disaster Control Fed Subsidy due to agreement for
Emergency Management Performance Grant (EMPG)
greater than anticipated.
-30.07% Unfav. Fedetal Operating Grants due to Child Abuse and
Neglect Prevention Grant (568,368) from a delay in the
start of the program (note expenditure offset), Safe
Drinking Water ($11,505) as renewal of operator
certifications were not fully realized, also Michigan
Department of Environmental Quality (MDEQ) Inland
Beach Monitoring ($8,242) as Grant revenue was less
than anticipated.
8.55% Fay, Refunds School Meals (lunch program) due to an
increase in population al Children's Village.
-21.37%
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
Economic Development
- $
1,000 00
169,947.00
3,750.00 $
1,000.00
129,243.00
1,905.00 $
78,698 20
(1,845.00)
(1,000.00)
(50,544.80)
-49.20% Unfavorable ORV (Off Road Vehicle) grant receipts.
-100.00%
-39.11% See note in Prosecutor Federal Grant Section.
0.00%
* Revenue variance is partially offset by an expenditure variance.
Resolution #11305 December 15, 2011
Moved by Long supported by Zack the resolutions (with fiscal notes attached) on the amended Consent
Agenda be adopted (with accompanying reports being accepted).
AYES: Covey, Crawford, Dwyer, Gershenson, Gingell, Gosselin, Greimel, Hatchett, Hoffman,
Jackson, Long, Matis, McGillivray, Middleton, Nash, Nuccio, Potts, Quarles, Runestad, Scott,
Taub, Weipert, Woodward, Zack, Bosnic. (25)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended
Consent Agenda were adopted (with accompanying reports being accepted).
APPROVE THE FOREGOIN9 RESOLUTION
24/ /STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Bill Bullard Jr., 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 December
15, 2011, 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 this 15th day of December, 2011.
E,La,
Bill Bullard Jr., Oakland County