HomeMy WebLinkAboutResolutions - 2012.04.18 - 20168MISCELLANEOUS RESOLUTION #12087 April 18, 2012
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2012 FIRST 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) 2012 First Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a $25 Probation Fee is charge to each participant in the Circuit Court — Family Services
Division Re-Entry Program, which is estimated to generated $5,000 annually in additional revenue, and the Circuit
Court has requested an amendment to recognize this revenue; and
WHEREAS a budget amendment in the amount of $13,687 is recommended to return the unused portion
of donations from the Restore Foundation originally planned to be used to offset operational expenses associated
with the FY 2011 Circuit Court's FY 2012 Michigan Drug Court Grant Program (Adult Treatment Court) per MR
#11015; and
WHEREAS the annual lease expense for the 52 nd District Court (Division 1-Novi) has increased, and a
budget amendment is requested to increase the Rent appropriation by $37,000 to cover the additional expense;
and
WHEREAS per the FY 2011 budget task, the 52 nd District Court (Division III — Roch Hills) planned to
reduce Defense Attorney Fees $20,000 in FY 2011 and $35,000 for FY 2012 — FY 2014. However, the budget
was reduced $20,000 for each fiscal year, and a budget amendment is recommended to reduce Defense Attorney
Fees by an additional $15,000 to meet the budget task; and
WHEREAS a budget amendment is recommended by the Health Division for FY 2012 — FY 2014 to
reduce funding in Materials and Supplies by $1,000 as the latest contract agreement for the Prevention Pilot
Grant does not include these funds; and
WHEREAS revenue from the Sheriff's Marine Safety Patrol Services Contracts is incorrectly budgeted as
an "Other Intergovernmental Revenue" and per the County's Financial Accounting Structure, should be budgeted
as a "Charge for Service"; and a budget amendment is recommended to reappropriate revenue in the amount of
$168,840 to make this correction; and
WHEREAS as part of the Sheriff's Law Enforcement enhancements, a budget amendment is
recommended to transfer $6,711 from the Sheriff's Auto Theft Deferred Revenue (GL #222470) to the Information
Technology Fund (#63600) for three laptops and battery packs; and
WHEREAS a budget amendment is recommended to reallocate $236,887 in Salaries and Fringe Benefits
for the administration of Land Sales from the Treasurer's Administration program to the Tax Administration
program; and
WHEREAS the Treasurer recognizes revenue from Land Sales to offset contracted services to maintain
600 forfeited properties for snow removal, grass cutting, and boarding up properties, and a budget amendment is
recommended to appropriate $735,000 in anticipated revenue and expenses for this activity; and
WHEREAS a budget amendment is requested by the Animal Control Division to reallocate revenue line
items to more accurately reflect the current program charges; and
WHEREAS a budget amendment is requested to transfer $1.5 million in FY 2013 and $3.0 million in FY
2014 from the General Fund Assigned Fund Balance for Technology Replacement /Hardware (GL Account
#383448) to the Information Technology Fund to support equipment replacement; and
WHEREAS the City of Novi Tr-Party Project #49881A was administered by the Road Commission of
Oakland County (RCOC) under old Tr-Party Rules, and an additional $5,000 is needed from the County for its 1/3
share for preliminary engineering costs for the milling and HMA (hot mix asphalt) resurfacing with drainage and
signal improvements on Grand River Avenue from east of Novi Road to Haggerty Road; and
WHEREAS the City of Huntington Woods Tr-Party Project #50431 was originally approved per
MR#10115 at a total project cost of $30,000, of which the County agreed to pay $10,000, and the project has
been approved by the RCOC for a revised total cost of $63,885 (due to milling and overlay), increasing the
County's share to $21,295, a difference of $11,295; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Crawford and Quarles absent.
GENERAL FUN() (#10100)
Revenues
9010101-196030-665882
Expenditures
9010101-15200-788001-63600
Planned Use of Fund Balance
Transfer In from General Fund
Total Revenues
INFORMATION TECHNOLOGY FUND (#63600)
Revenues
1080101-152000-665882
1080101-152000-695500-10100
($1,500,000) ($3,000,000)
1,500,000 3.000,000
0 $ 0
WHEREAS the City of Farmington Hills Tr-Party Project #50451 was originally approved per MR #10145
at a total project cost of $75,000 of which the County agreed to fund $25,000, and the project has been approved
by the City of Farmington Hills and the RCOC for a revised total cost of $149,865 (due to a request by RCOC
when processing the right-of-way permit for additional improvements to the taper); County's share increases to
$49,995 of the total cost, which requires an additional $24,955 in funds; and
WHEREAS a budget amendment is requested to cover the additional project costs totaling $41,518, with
available General Fund Assigned Fund Balance for the Tr-Party Road Improvement Projects (GL Account
#383510) as previously listed for the Cities of Novi, Huntington Woods, and Farmington Hills; and
WHEREAS the 52-3 District Court (Rochester Hills) has requested an amendment for the SCAO Drug
Court Grant Fund (#27165) to reallocate funds in the amount of $765 to more accurately account for expenses
related to travel and personal mileage; and
WHEREAS per MR #07290, funds were transferred from the General Fund to the Motor Pool Fund
(#66100) to assist the Fund with vehicle replacements, but is no longer necessary, and a budget amendment is
recommended to return $500,000 from the Motor Pool Fund to the General Fund in FY 2012 and $829,000 in FY
2013; and
WHEREAS per MR #10051, $855,699 was transferred from the Facilities Maintenance & Operations
Fund for the implementation of the Facilities Management Collaborative Asset Management System (CAMS), and
the implementation is complete, with a remaining balance of $137,598 in the fund that is recommended to be
transferred back to the Facilities Maintenance and Operations Fund (#6:1100) in order to close out the FM&O
CAMS Project; and
WHEREAS the Health Division has received additional funds from the Michigan Department of
Community Health through the Comprehensive Planning, Budgeting, and Contracting (CPBC) Agreement, which
is less than a fifteen (15%) percent variance from the original contract agreement per MR #11308, and a budget
amendment of $191,725 is recommended; $40,000 of the amendment is reimbursement for Tobacco retailer
inspections; and
WHEREAS the Department of Information Technology has requested a budget amendment in the amount
of $5,000 to appropriate funds for the purchase and transfer of the internet domain name
www.oaklandcounty.com ; funding is available in the IT Fund Net Assets — Designated for Projects; and
WHEREAS the Parks and Recreation Commission received a bankruptcy settlement of $139.63
(38.25%) from an outstanding $365 receivable, leaving $225.37 unpaid, and the Parks and Commission has
approved to write off the unpaid balance; and
WHEREAS the Department of Information Technology — Radio Communications has recommended
$535.50 be written off for unpaid rental fees on a mobile radio due from Township of Royal Oak Fire Department,
for legacy system radio rentals, which were turned off and contract cancelled over a year ago; and
WHEREAS after considerable efforts with the Michigan State Department of Human Services to reconcile
payments on a number of outstanding receivables, the Circuit Court has agreed with the State that no further
credit from the remaining balance of $53,452.70 is due to the County, and therefore, is requesting the balance of
be written off.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2012
First Quarter Financial Report.
BE IT FURTHER RESOLVED that $1.5 million is to be transferred in FY 2013 and $3.0 million in FY 2014
from the General Fund Assigned Fund Balance for Technology Replacement / Hardware (GL Account #383448)
to the Information Technology Fund to support equipment replacement as follows:
Planned Use of Fund Balance
Total Revenues
Transfer Out to Info Tech Fund
Total Expenditures
FY 2013 FY 2014
$1,500,000 $3,000,000
$1,500,000 $3,000,000
$1,500,000 $3,000,000
$1,500,000 $3,000,000
BE IT FURTHER RESOLVED that $41,518 from the FY 2012 Assigned Fund Balance for Tr-Party Road
Improvement Projects (GL Account #383510) be appropriated for additional costs associated with previously
approved Tr-Party Road Improvement projects in the Cities of Novi (Project #49881A - $5,000), Huntington
Woods (Project #50431 - $11,295), and Farmington Hills (Project #50451 - $24,955) as follows:
GENERAL FUND (#10100)
Revenue
9010101-196030-665882
Expenditure
9010101-153010-740135
Planned Use of Fund Balance
Total Revenue
Road Commission Tri- Party
Total Expenditure
FY 2012
$41,518
$41,518
$41,518
$41,518
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of
Management and Budget and detailed in schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the FY 2012 Budget is amended pursuant to Schedules A and B.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
FINANCE COM.M-ITTEE
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
LEE /V
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
FISCAL SERVICES DIVISION
Timothy J. Soave, Manager
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget 0, 14/1 feLl- Tim Soave, Manager, Fiscal Services
Lynn Sonkiss, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2012 First Quarter Forecast
DATE: March 15, 2012
FY 2012 FIRST QUARTER REPORT
Attached please find the Fiscal Year (FY) 2012 First Quarter Forecast Report. In total, Fiscal Services forecasts that
the County will complete Fiscal Year 2012 with overall favorable variance of $9,503,706 in General Fund / General
Purpose (GF/GP) operations, compared to the amended budget. GF/GP includes all operations except grants, enterprise
funds, and internal service funds. This overall favorability is split between receiving ($3,773,873) less revenue than
anticipated and projected favorability in expenditures of $13,277,579
REVENUES
OF/UP revenues are 0.89% less than budget or ($3,773,873). Major variances are the result of the following events:
A. STATE GRANTS – Unfavorable: ($1,626,448)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset by
projected reduced expenditures. Expenditures are estimated to be favorable for Foster Boarding Homes,
Private Institutions, and Foster Care totaling $2.9 million.
B. OTHER INTERGOVERNMENTAL REVENUE – Unfavorable: ($122,650)
Revenue from the State for Cigarette Tax Sales is projected to be lower than anticipated.
C. INVESTMENT INCOME – Unfavorable: ($907,300)
Investment income is unfavorable due to the decreased investment base and lower investment rates.
D. INDIRECT COST RECOVERY - Unfavorable: (S849,740)
Estimated forecast includes reduced activity from construction projects, grants, and proprietary funds. Several
internal service funds have been closed over the past few years, Microfilm, Jail Commissary, Sheriff Aviation,
Office Equipment and Printing and Mailing.
E. OTHER REVENUES – Unfavorable: ($184,800)
Projected decrease in Non-Departmental Prior Year Adjustments.
EXPENDITURES
In total, expenditures are projected to be 3.13% under budget or $13,277,579 favorable.
Many departments have experienced personnel savings as the result of the 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 depai tment projected to be unfavorable at the end of the fiscal year (barring any
amendments) is the Treasurer's Office.
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 POIITIAC LAKE RD • WATERFORD MI 48328-0403 • (248) 858-0807 • FAX (248) 975-9869
Revenues - over/ (under) budget
Expenditures — (over)/under budget
Total Officially Reported Favorability
$( 3,773,873)
13,277,579
$ 9,503,706
A. Treasurer — Unfavorable: $(876,800)
• The department is forecasted unfavorable mostly due to contracted services related to Property Tax Forfeiture
(Land Sale) activity to maintain the properties for future sales. This is offset by revenue favorability.
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.
Required Reporting Adjustments
The Quarterly Forecast presents the County's financial position in relation to the amended budget (Budget perspective)
This fin in of presentation is used so that users of this forecast can assess the true financial impact of County operations
in comparison to the budget for the current fiscal year. However, it is important to note that this presentation style does
not fully coincide with the accounting requirements of audited financial statements produced by the County. The
County's financial statements are required to follow Generally Accepted Accounting Principles or GAAP.
Forecast Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2012:
GAAP Required Reporting Method
Under GAAP, the Planned Use of Fund Balance is removed as a "revenue" source. The amended revenue budget
assumed the use of $25,304,544 in fund balance. Fund balance is budgeted, and if available can be used as a fundinT,
source, however GAAP does not allow fund balance to be "recorded as revenue." This is because Fund Balance is
of revenue and expenditures accumulated over the years, revenue cannot be recognized as income more than
once. Thus when Use of Fund Balance is removed from the revenue calculation, the impact on the County's official
financial statements is:
Revenue Variance
Reduce — Planned use of Fund Balance
Revenue Variance
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
$ ( 3,773,873)
(25,304,544)
$( 29,078,417)
13,277.579
$(15,800,838)
It is important to analyze the forecast using both the Budget perspective and the GAAP perspective to accurately reflect
the impact of fiscal activity generated from FY 2012 operations.
The Budget perspective recognizes the overall favorable operating budget variance and confirms the County's
continuing efforts to maintain long-term fiscal stability particularly through continuation of prudent fiscal policies, such
as budgeting for full employment of all authorized positions, the non-24/7 hiring freeze and the stringent scrutiny
applied to all requested expenditures. The forecasted favorable level of expenditures more than covers the anticipated
revenue reductions.
The GAAP perspective provides information as to the effect on fund balance. This forecast projects that General Fund
balance will decrease by $15.8 million by the end of Fiscal Year 2012. This is consistent with information provided to
the Finance Committee and the Board of Commissioners, as well as what is reflected in the FY 2012-2014 Triennial
Budget — the County PLANNED to use fund balance, which has increased over the past several years through
accelerated budget reductions, to support operations beginning in FY 2012.
Expenditures
3010301 121200 731416
3010301 121200 731997
3010301 121200 750280
Non-Dept! 52nd District Court
Revenue
9010101 196030 665882
Expenditures
3020201 121020 731626
3020401 121020 730450
Non-Dept! Health Division
Revenue
9010101 196030 665882 $ (1,000.00)
$ (1,000.00)
$ (1,000.00) $
L1,000 .00) (1,000.00)
(1,000.00) (1,000.00) $ (1,000.00) $
Expenditure
1060236 133375 750294 Health Division - Materials and Supplies
Total Expenditure
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
rG—F17'') CT)E-rATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
Non-Dept Circuit Court
Revenues
9010101 196030 665882 Planned Use of Fund Balance
3010402 111000 631596 Circuit Court-Family Ct Sys - Probation Fees
Total Revenues
FY 2012 FY 2013 FY 2014
AMENDMENTS AMENDMENTS AMENDMENTS
$ 8,687.00 $ (5,000.00) $ (5,000,00)
5,000.00 5,000.00 5,000.00
$ 13,687.00 $ - $
Cir Crt Gen Jur - Priv Institutions - Residential
Cir Crt Gen Jur - Transportation of Clients
Cir Crt Gen Jur - Laboratory Supplies
Total Expenditures
Non-Dept - Planned Use of Fund Balance
Total Revenue
52-1 Dist Ct. (Novi) - Rent
52-3 Dist Ct. (Roch Hills) - Defense Atty Fees
Total Expenditures
Non-Dept Planned Use of Fund Balance
Total Revenue
5,357.00
3,780.00
4,550.00
13,687.00
$ 22,000.00 $ 22,000.00 $ 22,000.00
$ 22,000.00 $ 22,000.00 $ 22,000.00
$ 37,000.00 $ 37,000.00 $ 37,000.00
(15,000.00) (15,000.00) (15,000.00)
$ 22,000.00 $ 22,000.00 $ 22,000.00
(1,000.00)
(1,000.00)
FY 2012 1st Quarter Amendments - Forecast Report.xls
Dept Program Acct Fund Aff. Op Unit
Sheriffs Office
Revenues
4030601 116200 626619
4030601 110000 631869
4030915 116270 670285
Expenditure
4030915 116270 788001 63600
Treasurer's Office
Revenue
7010101 186130 631645
7010101
7010101
7010101
7010101
7010101
7010101
7010101
7010101
7010110
7010110
186130
186130
186130
186130
186130
186130
186130
186130
186130
186130
702010
722750
722760
722770
722780
722790
722800
722810
722820
722850
702010
722750
Expenditures
7010101 186130
7010101 186130
$ (168,840.00) $ (168,840.00) $ (168,840.00)
168,840.00 168,840.00 168,840.00
6,711.00 -
$ 6,711.00 $ - $
$ 6,711.00
$ 6,711.00
$ 735,000.00 $ 735,000.00 $ 735,000.00
$ 735,000.00 $ 735,000.00 $ 735,000.00
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2012 FY 2013 FY 2014
AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
$ (116,540.00)
(261.00)
(426.00)
(48,229.00)
(57,294.00)
(8,914.00)
(4,297.00)
(404.00)
(444.00)
(78.00)
116,540.00
261.00
Account Name
Patrol Svcs - Marine Safety
Patrol Svcs - Reimbursement of Salaries
Investigative/Forensic Svc -Enhancement Funds
Total Revenue
Transfer Out to Info Tech Fund
Total Expenditure
Payments Other Than Anticipated
Total Revenue
Salaries
Workers Compensation
Group Life
Retirement
Hospitalization
Social Security
Dental
Disability
Unemployment Insurance
Optical
Salaries
Workers Compensation
$ (116,540.00) $ (116,540.00)
(261.00) (261.00)
(426.00) (426.00)
(48,229.00) (48,229.00)
(57,294.00) (57,294.00)
(8,914.00) (8,914.00)
(4,297.00) (4,297.00)
(404.00) (404.00)
(444.00) (444.00)
(78.00) (78.00)
116,540.00 116,540.00
261.00 261.00
Forecast Report.xis FY 2012 lst
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF(GP)
FY 2012 FY 2013 FY 2014
AMENDMENTS AMENDMENTS AMENDMENTS
P.IMWRIIIT69140.1
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit
7010110 186130 722760
7010110 186130 722770
7010110 186130 722780
7010110 186130 722790
7010110 186130 722800
7010110 186130 722810
7010110 186130 722820
7010110 186130 722850
7010101 186130 730373
Account Name
Group Life
Retirement
Hospitalization
Social Security
Dental
Disability
Unemployment Insurance
Optical
Contracted Services
Total Expenditures
426.00
48,229.00
57,294.00
8,914.00
4,297.00
404.00
444.00
78.00
735,000.00
$ 735,000.00
426.00 426.00
48,229.00 48,229.00
57,294.00 57,294.00
8,914.00 8,914.00
4,297.00 4,297.00
404.00 404.00
444.00 444.00
78.00 78.00
735,000.00 735,000.00
$ 735,000.00 $ 735,000.00
Animal Control
Revenues
1070805 132130
1070805 132140
1070805 132150
1070805 132160
1070805 132170
1070805 132180
1070805 132190
1070805 132140
1070805 132160
1070805 132170
1070805 132180
1070805 132190
1070810 114100
1070805 114020
630028 Adoptions - Dogs
630028 Adoptions - Cats
630028 Adoptions - Misc.
630028 Adoptions - Valentines Day
630028 Adoptions - Adopt-A-Thon
630028 Adoptions - Fall Open House
630028 Adoptions - Holiday Stray Day
630070 Adoption Cats - Animal Shots
630070 Valentine's Day Adopt. - Animal Shots
630070 Adopt-A-Thon- Animal Shots
630070 Fall Event - Animal Shots
630070 Holiday Stray Day - Animal Shots
630252 Claimed Animals - Road
631582 Pound Fees (Dog)
(37,725.00) $ (37,625.00) $ (37,625.00)
(5,200.00) (5,200.00) (5,200.00)
25.00 25.00 25.00
(360.00) (360.00) (360.00)
(1,100.00) (1,100.00) (1,100.00)
(550.00) (550.00) (550.00)
(400.00) (400.00) (400.00)
(8,500.00) (8,300.00) (8,300.00)
(550.00) (550.00) (550.00)
(1,400.00) (1,400.00) (1,400.00)
(700.00) (700.00) (700.00)
(550,00) (550.00) (550.00)
(11,500,00) (11,500.00) (11,500.00)
(1,500.00) 2,400.00 2,400.00
FY 2012 1st Quarter Arn:.:.-iilov,1,13 - Forecast Report.xls
Account Name
Pound Fees (Misc.)
Sale of Animals
Service Fees
Reimb Shelter Donations
Adoption Dogs - Animal Shots
Adoption Misc. - Animal Shots
Animal Sterilization Fees
Miscellaneous (Cat Tags)
Photostats
Pound Fees - Cats
Sale of Animals - Vet
Sale of Licenses (Kennel)
Sale of Licenses (Dog Kennel, Road)
Total Revenues
(200.00)
(800.00)
(4,900.00)
2,900.00
3,610.00
31,640.00
7,100.00
60.00
100.00
30,000.00
500.00
(800.00)
100.00
100.00
2,900.00
3,610.00
43,000.00
7,100.00
63.00
1,000.00
(1,763.00)
10,000.00
500.00
(800.00)
100.00
100.00
2,900.00
3,610.00
43,000.00
7,100.00
63.00
1,000.00
(1,763.00)
10,000.00
500.00
$ - $
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
A
FY 2012 FY 2013 FY 2014
ENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. OP Unit
1070805 114040 631582
1070805 114000 631981
1070805 114090 632079
1070805 114090 631827
1070805 132130 630070
1070805 132150 630070
1070801 114115 630074
1070801 114000 631253
1070801 114000 631526
1070805 114030 631582
1070801 114000 631988
1070805 114090 631988
1070810 114100 631988
196030 695500 66100
Non-Departmental
Revenues
9010101 196030 665882
9010101
Planned Use of Fund Balance
Transfer In from Motor Pool
Total Revenues
$ (500,000.00) $ (829,000.00)
500,000.00 829,000.00
- $
FY 2012 1st Quartr n - Forecast
FY 2012 FY 2013 FY 2014
AMENDMENTS AMENDMENTS AMENDMENTS
(755.00)
765.00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
DISTRICT COURT 52-3 SCAO DRUG COURT FUND (#27165) - GR #0000000468
Expenses
3020405 121050 732018 Travel & Conference
3020405 121050 731346 Personal Mileage
Total Expenditures
MOTOR POOL FUND (#66100)
Revenue
1030811 184010 655822 10100 Planned Use of Fund Balance $ 122,435.00 $ 557,596.00 $ -
Total Revenue $ 122,435.00 $ 557,596.00 $ -
Expenses
1030811 184011 788001 10100 Transfer Out to the General Fund $ 500,000.00 $ 829,000.00 $ -
1030811 184010 796500 Budgeted Equity Adjustments (377,565.00) (271,404.00) -
Total Expenditures $ 122,435.00 $ 557,596.00 $ -
FACILITIES MAINTENANCE AND OPERATIONS FUND (#63100)
Revenues
1040701 140101 695500 42050 Transfer In from CAMS Fund 137,598.00
1040701 140101 665882 Planned Use of Fund Balance (137,598.00)
Total Revenues
COLLABORATIVE ASSET MANAGEMENT FUND (#42050 - Project ID #100000001347)
Revenue
9016001 152130 665882 Planned Use of Fund Balance 137,598.00
Total Revenue 137,598.00
Expenditure
9016001 152130 788001 63100 Transfer Out to FM&O Fund 137,598.00
Total Expenditure 137,598.00
FY 2012 1st Quarter Forecast Report,xls
18,250.00
18,250.00
9,868.00
659.00
(250.00)
1,496.00
5,500.00
166.00
25.00
31.00
31.00
593.00
38.00
93.00
18,250.00
Federal Operating Grants
Total Revenue
Salaries Regular
Fringe Benefits
Contracted Services
Indirect Costs
Laboratory Fees
Personal Mileage
Travel and Conference
Medical Supplies
Office Supplies
Info Tech Operations
Insurance Fund
Telephone Communications
Total Expenditures
HEALTH - COMMUNITIES PLANNING (#28320) GR0000000562
Revenue
1060233 133390 610313 Federal Operating Grants
9,000.00 Total Revenue
9,000.00
730072
732018
750154
750462
750399
750567
731115
778675
Expenditures
1060233 133390
1060233 133390
1060233 133390
1060233 133390
1060233 133390
1060233 133390
1060233 133390
1060233 133390
1,900.00
1,500,00
1,500.00
600.00
800,00
1,00000
1,200.00
500.00
9,000.00
Advertising
Travel and Conference
Expendable Equipment
Provisions
Office Supplies
Training-Educational Supplies
Licenses and Permits
Telephone Communications
Total Expenditures
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2012
AMENDMENTS
FY 2013 FY 2014
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff per Unit Account Name
HEALTH - ADOLESCENT SCREENING (#28310) GR0000000467
Revenue
1060234 133930 610313
Expenditures
1060234 133930 702010
1060234 133930 722740
1060234 133930 730373
1060234 133930 730926
1060234 133930 731031
1060234 133930 731346
1060234 133930 732018
1060234 133930 750301
1060234 133930 750399
1060234 133930 774636
1060234 133930 774677
1060234 133930 778675
FY 2012 1st - Forecast Reoort:ds
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
HEALTH - AIDS COUNSELING (#28557) GR0000000194
Revenue
1060294 133940 610313
Total Revenue
FY 2012 FY 2013 FY 2014
AMENDMENTS AMENDMENTS AMENDMENTS
124,475.00
124,475.00
Federal Operating Grants
Expenditures
1060294 133940 702010
1060294 133940 722740
1060294 133940 730072
1060294 133940 730926
1060294 133940 730982
1060294 133940 731346
1060294 133940 731388
1060294 133940 731941
1060294 133940 731997
1060294 133940 732018
1060294 133940 750280
1060294 133940 750301
1060294 133940 750392
1060294 133940 750399
1060294 133940 770631
1060294 133940 770667
1060294 133940 774636
1060294 133940 774677
1060294 133940 778675
Salaries Regular 67,838.00
Fringe Benefits 36,855.00
Advertising 20,069.00
Indirect Costs (9,284.00)
Interpreter Fees 100.00
Personal Mileage 925.00
Printing 556.00
Training 183.00
Transportation of Clients 100.00
Travel and Conference 500.00
Laboratory Supplies 105.00
Medical Supplies 1,500.00
Metered Postage 125.00
Office Supplies 100.00
Bldg Space Cost Allocation 2,168.00
Convenience Copier 100.00
Info Tech Operations 725.00
Insurance Fund 310.00
Telephone Communications 1,500.00
Total Expenditures 124,475.00
HEALTH - Enviornmental Heatlh Grant Fund (#28597) GR #0000000597
Revenues
1060220 134385 610313 Federal Operating Grants $ 40,000.00
Total Revenue $ 40,000.00
Expenses
1060220 134385 702010 Salaries Regular $ 15,920.00
1060220 134385 722740 Fringe Benefits 13,536.00
1060220 134385 730926 Indirect Costs 2,565.00
1060220 134385 731346 Personal Mileage 4,4''. en
1060220 134385 732018 Travel and Conference 1,0 00
1060220 134385 750399 Office Supplies 100.00
1060220 134385 750448 Postaoe 1.00 00 i-r2012 lst Onp!i , ',, - [ore( 3.51 1,P 1 xis ' . 1060220 134385 770667 Convenience uopier 100.00 --- 1060220 134385 774636 Info Tech Operations 700.00 -.„....,
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE
Dept ID Program Acct
1060220 134385 774677
1060220 134385 778675
731773
750170
5,000.00
6,711.00
11,711.00
5,000.00
6,711.00
11,711.00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2012
AMENDMENTS
FUNDS - SELF BALANCING AMENDMENTS
Fund Aff Oper Unit Account Name
Insurance Fund 146.00
Telephone Communications 300.00
Total Expenses 40,000.00
FY 2013 FY 2014
AMENDMENTS AMENDMENTS
INFORMATION TECHNOLOGY FUND (#63600)
Revenues
1080101 152000 665882
1080601 152000 695500 10100
Expenses
1080201 152020
1080601 152010
Planned Use of Fund Balance
Transfer In from General Fund (Sheriff)
Total Revenues
Software Rental Lease
Other Expendable Equipment
Total Expenses
FY 2012 1st Quarter • - Forecast Reportyls
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective
GAAP Required Adjustment (eliminating use of fund balance "revenue")
GAAP -BASED REPORT (forecasted impact on Fund Balance)
9,503,706.00 $ 9,503,706.00
($25,304,543.76) ($25,304,543.76)
($15,800,837.76) ($15,800,837.76)
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER FORECAST
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2012 BUDGET AMOUNT
ADOPTED AS FY 2012 FAVORABLE/
BUDGET AMENDED FORECAST fUNFAVORABLE) PERCENT
REVENUES
GENERAL FUND
Taxes $ 198,329,187.00 $ 198,329,187.00 5 198,320,687.00 $ (8,500.00) 0.00%
Federal Grants 581,971.00 847,537.00 798,337.00 (49,200.00) -5.81%
State Grants 20,285,297.00 20,285,297.00 18,658,849.00 (1,626,448.00) -8.02%
Other Intergovernmental Revenue 11,090,534.00 11,090,534.00 10,967,884.00 (122,650.00) -1.11%
Charges for Services 100,473,693.00 99,744,840.00 99,719,605.00 (25,235.00) -0.03%
Indirect Cost Recovery 8,700,000.00 8,700,000.00 7,850,260.00 (849,740.00) -9.77%
Investment Income 3,256,500.00 3,256,500.00 2,349,200.00 (907,300.00) -27.86%
Other Revenues 56,012,382.00 56,171,961.00 55,987,161.00 (184,800.00) -0.33%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 398,729,564.00 $ 398,425,856,00 $ 394,651,963.00 $ (3,773,873.00) -0.95%
PLANNED USE OF FUND BALANCE 17,508,009.00 $ 25,304,543.76 $ 25,304,543.76 0.00%
TOTAL GFIGP FUNDS 5 416,237.573.00 5 423,730,399.70 5 419,956,526.76 . .......... $ (3,773,873:00) -0.89%
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 of 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
$ 51,706,676.00 $ 51,976,009.36 $ 50,881,009.36 $ 1,095,000.00 2.11%
16,832,789.00 16,979,073.56 16,901,073.56 78,000.00 0.46%
6,119,500.00 6,145,785.43 6,136,785.43 9,000.00_ 0.15%
$ 74,658,965.00 $ 75,100,868.35 $ 73,918,868.35 $ 1,182,000.00 1.57%
19,604,241.00 19,906,522.26 19,002,222.26 904,300.00 4.54%
141,102,850.00 141,577,453.74 141,261,253.74 296 200 00 , . ., 0.21%
5 100,707,091.00 5 161,483,976.00 5 160,283,476.00 $ 1,200,500,0G 0.74%
11,318,945.00 11,338,428.04 11,078,428.04 260,000.00 2.29%
7,647,233.00 7,811,074.01 8,687,874.01 (876,800.00) -11.23%
3,063,647.00 3,080,502.88 2,990,502.88 90,000.00 2.92%
. 1,465,669.00 1,466,014.00 1,466,014.00 - 0.00%
5,065,948.00 5,121,952.98 5,121,952.98 - 0.00%
$ 28,561,442:00 5 28,817,971.91 $ 29;144,771.91 ' $ (526,800.00) -1.83%
$ 5,771,364.00 $ 5,774,258.35 $ 5,774,258.35 S - 0.00%
21,096,363.00 21,243,633,03 20,975,533.03 268,100.00 1.26%
2,650,177.00 2,662,409.49 2,575,109.49 87,300.00 3.28%
1,267,122.00 1,267,767.45 1,113,367.45 154,400.00 12.18%
3,971,493.00 4,071,965.16 3,886,965.16 185,000.00 4.54%
65,792,522.00 70,467,752.14 65,715,752.14 4,752,000.00 6.74%
16,478,849.00 16,616,727.57 16,551,527.57 65,200.00 0.39%
7,287,536.00 7,684,112.18 7,107,912.18 .
576, 200 00 7.50% .
5 124,315,426.00 $ 129,788,625.37 $ 123,700,425.37 $ 6,088,200.00 4.69%
$ 388,242,924.00 $ 395,191,441.63 $ 387,247,541.63 $ 7,943,900.00 2.01%
27,994,649.00 $ 28,538,958.13 $ 23,205,279.13 $ 5,333,679.00 18.69%
416,237.573.00 $ 423,730.399.76 $ 410, 452, 820.76 13,277,579.00 3.13%
TAXES (601000-601999)
Property Taxes - July Tax Levy $ 198,066,687.00 $ 198,066,687.00 $
Other Taxes - Delinquent Tax - Prior Years 98,500.00 98,500.00
FEDERAL GRANTS (610000-610999)
Sheriff - Patrol
Sheriff - Corrective Services
Prosecuting Attorney
- $
82,000.00
129,243.00
- $
82,000.00
129,243.00
$
- $
1,000.00
129,243.00
- $
1,000.00
129,243.00
5,053,257.00
15,101,797.00
5,053,257.00
15,101,797.00
5,053,257.00
13,524,549.00 (1,577,248.00)
0.00%
0.00%
-10.44%
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 FIRST QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2012
FORECAST
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
199,056,607.00 $ 989,920.00 0.50% Recognition of funds set aside to cover adverse
Michigan Tax Tribunal judgments.
(891,420.00) (989,920.00) -1004.99% Return of tax dollars plus interest per the order of
the Michigan Tax Tribunal (MTT).
76,000.00 0.00%
79,500.00 (8,500.0A -9.66% Unfav. due to decrease in mobile home fee activity.
- $ 0.00%
82,000.00 0.00%
80,043.00 (49,200.00) -38.07% DHS contract billable service hours continues to
decline (50% Federal, 50% State); PA will address
budget task shortfall with an amendment
recognizing structural expense budget cuts.
76,000.00 76,000.00
88,000.00 88,000.00
198,329,187.00 $ 198,329,187.00 $ 198,320,687.00 $ (8,500.00) 0.00%
0.00%
0.00%
0.00%
-5.81%
Homeland Security - Disaster Control
Health Division
Children's Village
Total Federal Grants
49,000.00
21,728.00
300,000.00
581,971.00 $
49,000.00
287,294.00
300,000.00
847,537.00 $
49,000.00
287,294.00
300,000.00
798,337.00 $ 09,200.00)
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
- $ 0.00%
1,000.00 0.00%
80,043.00 (49,200.00) -38.07% DHS contract billable service hours continues to
decline (50% Federal, 50% State); PA will address
budget task shortfall with an amendment
recognizing structural expense budget cuts.
Economic Development
Health Division
Non-Departmental - Child Care Subsidy Built into the Circuit Court Family Division, Human
Services Administration and Children's Village
Budgets are Child Care Fund expenditures. A
favorable variance within these expense areas
reduces the 50% reimbursement the county
receives. Unfavorable revenue variance is offset by
Child Care Fund expenditure favorabilitv
Total State Grants $ 20,285,297.00 $ 20,285,297.00 $ 18,658,849.00 $ (1,626,448.00) -8.02%
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Non-Departmental 8,600,000.00 $
HHS - Homeland Security 54,000.00
8,600,000.00 $
54,000.00
8,477,550.00 $
54,000.00
(122,450.00) -1.42% Unfav. due to decrease in Cigarette Tax sales.
0.00%
* Revenue variance is partially offset by an expenditure variance. 1 of 6 31812012
3,021,500.00 $ 2,967,000.00 $ (54,500.00)
2,024,500.00
4,616,600.00
1,887,500.00
2,032,500.00
4,455,600.00
1,767,700.00
8,000.00
(161,000.00)
(119,800.00)
4,134,000.00 4,005,500.00 (128,500.00)
2,227,000.00 2,240,100.00 13,100.00
512,300.00 512,300.00 512,300.00
$ 18,423,400.00 $ 18,423,400.00 $ 17,980,700.00 $
432,300.00 $ 432,300.00 $ 438,400.00 $ $
2,024,500.00
4,616,600.00
1,887,500.00
4,134,000.00
2,227,000.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 FIRST QUARTER REPORT
Circuit Court
District Court
Sheriff
Non-Departmental - Reim Judges Salaries
Total Other Intergovernmental Revenue
Adopted
Budget
4,500.00
2,500.00
468,840.00
1,960,694.00
11,090,534.00 $
Amended
Budget
4,500.00
2,500.00
468,840.00
1,960,694.00
11,090,534.00 $
FY 2012
FORECAST
4,500.00
2,300.00
468,840.00
1,960,694.00
10,967,884.00 $
Amount
Favorable
(unfavorable)
(200.00)
(122,650.00)
Percent Explanation of Significant Variances
0.00%
-8.00% Unfav. Drug Case Management due to a decrease
in drug case filings.
0.00%
0.00%
-1.11%
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court - Civil/Criminal 3,021,501).00 $
Circuit Court - Family Division
District Court - Division I (Novi)
District Court - Division II (Clarkston)
District Court - Division III (Rochester Hills)
District Court - Division IV (Troy)
Probate Court - Estates and Mental Health
Total Administration of Justice
Law Enforcement
Prosecuting Attorney
-
(442,700.00)
6,100.00 1.41% Fay due to receipt of unbudgeted Extradition
Recovery Fee revenue of $4,600 and Microfilming
revenue of $1,500.
-1.80% Unfav. primarily due to a reduction in the collection
of Court Costs.
0.40% Fay. primarily due to the newly established $25
Probation Fees line item in the Re-Entry program. A
budget amendement is recommended to recognize
the new revenue.
-3.49% Unfav. Probation Fees due to a decrease in the
public's ability to pay.
-6.35% Unfav. Ordinance Fines and Costs ($100,000) and
Probation Fees ($30,000) due to a decline in
caseload and a decrease in the public's ability to
pay; Unfav. partially offset by Fay. Late Penalty
$15,000 due to the new JIS case management
system automatically assessing the 20% late
penalty fee to the cases as applicable.
-3.11% Unfav. Ordinance Fees and Costs ($75,000) and
Probation Fees ($50,000) due to a decline in
caseload and a decrease in the public's ability to
pay.
0.59% Fay. State Law Costs $40,000 due to an increase in
State violation caseload. Also Fay. Garnishment
Fees $15,000 due to an increase in filings and
Miscellaneous and $5,000 due to an increase in the
cost of certified mailings; Fay. partially offset by
Unfav. Ordinance Fines and Costs ($30,000) and
Probation Fees ($20,000) due to a decline in
caseload and the public's ability to pay.
0.00%
-2.40%
* Revenue variance is partially offset by an expenditure variance. 2 of 6 3/8/2012
Sheriffs Office
Sheriff - Administrative Services
Adopted
Budget
196,900.00
442,100.00
Amended FY 2012
Budget FORECAST
196,900.00 196,900.00
442,100.00 456,100.00
Sheriff - Corrective Services
Sheriff - Corrective Services Satellites
Sheriff - Emergency Response and Prepared.
Sheriff - Patrol Services
2,543,266.00
1,681,368.00
2,606,382.00
43,252,429.00
2,543,266.00
1,681,368.00
2,606,382.00
42,515,866.00
2,543,266.00
644,668.00
2,589,482.00
42,865,566.00
Sheriff - Investigative Forensic Services 792,392.00 792,392.00 795,492.00
Total Law Enforcement $ 51,947,137.00 $ 51,210,574.00 $ 50,529,874.00 $
840,000.00
0.00%
0.00%
0.00%
17.06%
600.00 600.00 600.00
25,000.00 27,000.00 27,000.00 (2,000.00)
0.00%
-7.41% Unfav. - Paralegal School opted out from using the
library.
Board of Commissioners
Library Board
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2012 FIRST QUARTER REPORT
Amount
Favorable
(unfavorable)
14,000.00
(1,036,700.00)
(16,900.00)
349,700.00
3,100.00
(680,700.00)
Percent Explanation of Significant Variances
0.00%
3.17% Fav. Gun Registrations of $37,000 and
Photographs of $2,000 reflecting increasing
requests for these products; partially offset by lower
Recovered Indigent Monies of ($25,000).
0.00%
-61.66% Unfav. Board and Care, as Sheriffs Office was
unable to obtain contract with the Michigan
Department of Corrections for unused space in the
Frank Grennan facility.
-0.65% Unfav. due to revised Dispatch Service contract
rates.
0.82% Fav. $143,700 due to finalization of revised Patrol
Contract rates for 2012 and increased
Reimbursement of Salaries of $340,000 due to
additional services requested; partially offset by
reduced OUIL Third Offense revenue receipts of
($100,000).
0.39% Favorable receipt of Confiscated Property and
Miscellaneous revenues.
-1.33%
General Government
Clerk - County Clerk
Clerk - Elections
Clerk - Register of Deeds & Micrographics
Treasurer
$ 2,730,493.00 $ 2,730,493.00 $ 2,730,493.00 $
175,000.00 175,450.00 175,450.00
7,900,200.00 7,900,200.00 7,900,200.00
4,922,918.00 4,922,918.00 5,762,918.00 Fav. primarily due to increased activity involving the
sale of foreclosed property (formally reported under
the Land Sales Fund), as well as an increase in
Civil Service activity. Of the total variance,
$735,000 of this fav. will offset the cost for upkeep
on 600 foreclosed properties. A budget amendment
is recommended.
* Revenue variance is partially offset by an expenditure variance. 3 of 6 3/8/2012
Adopted
Budget
1,368,112.00
Amended
Budget
1,368,112.00
FY 2012
FORECAST
1,303,667.00 Water Resources Commissioner
17,124,323.00 17,124,773.00
506,500.00 448,000.00 506,500.00
0.00%
0.00%
0.00%
0.00%
0.00%
(70,000.00) -23.33% Unfav. due to reduced number of Weekend
Alternative Program (WAM) work crews.
(19,000.00) -47.50% Unfav. due to restructuring of the Master Gardner
Program.
Fav. reimbursement for NO HAZ Program due to
participation, offset by increased NO HAZ
expenses, as well as transfer of Community
Partnership Fund to General Fund.
0.00%
0.00%
0.00%
0.00%
32,438.00 10.04%
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2012 FIRST QUARTER REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(64,445.00) -4.71% Unfav - Reimbursement General for Environmental
Unit ($43,542) and ISO Safety ($2,822) due to a
decrease in salaries and fringes reimbursement for
these programs. Unfav - Soil Erosion Fees
($20,000) decrease in building activity/permits due
to downturn in housing market. Fav - Donations
$1,919 for FY2012 due to salary reimbursement
from Water Resources Commissioner to be applied
to Watershed Councils in lieu of salary reduction.
$ 773,555.00 4.52% Total General Government
County Executive
County Exec - Auditing
M&B - Purchasing Division
M&I3 - Equalization Division
M&B - Fiscal Services Division
Central Services - Support Services
17,898,328.00
- $ - $ 34.00
170,000.00 170,000.00 230,000.00
3,193,904.00 3,201,164.00 3,185,602.00
415,600.00 , 415,600.00 500,000.00
34.00
60,000.00
(15,562.00)
84,400.00
(58,500.00)
100.00%
35.29% Favorable Vendor Incentive Program.
-0.49% Unfav. due to Sylvan Lake opting out for services.
20.31% Favorable Late Penalty and Tax Intercept Fees due
to Reimbursements efforts for collections.
-11.55% Unfav. Printing ($32,500) & Standard Mail ($31,000)
due to loss of CVT business, offset by fav. printing
and mail handling-postage expenses. Fav.
Commission Vending revenue due to more than
expected.
Human Resources
HHS - Administration
HHS - Health Division
HHS - Children's Village
HHS - Homeland Security
Public Services - Community Corrections
Public Services - MSU Extension
Public Services - Medical Examiner
Public Services - Animal Control
Public Services - Circuit Court Probation
Economic Dev. & Comm. Affairs - Admin
Economic Dev. & Comm. Affairs - PEDS
800.00
3,154,638.00
2,887,496.00
300,000.00
40,000.00
189,000.00
917,895.00
323,000.00
800.00
3,154,638.00
2,887,496.00
300,000.00
40,000.00
189,000.00
917,895.00
323,000.00
800.00
3,154,638.00
2,887,496.00
230,000.00
21,000.00
189,000.00
917,895.00
355,438.00
Total County Executive
Non-Departmental
12,098,833.00 $ 12,106,093.00 $ 12,119,903.00 $ 13,810.00 0.11%
* Revenue variance is partially offset by an expenditure variance. 4 of 6 3/8/2012
Non-Dept - Charges for Services
Total Non-Departmental
Total Charges for Services
INDIRECT COST RECOVERY (640100)
6,000.00
43,000.00
2,500.00
2,297,700.00
INVESTMENT INCOME (655000-655999)
District Courts (Div. I - IV)
Sheriff Corrective Services
Sheriff Investigative/Technical Services
Treasurer
Clerk/Register of Deeds
Economic Development
Non-Departmental
6,000.00 $
43,000.00
2,500.00
5,000.00
3,200,000.00
0.00%
• 0.00%
0.00%
0.00%
0.00%
(5,000.00) -100.00%
(902,300.00) -28.20% Unfav, due to income investment base and market
rate adjustments.
6,000.00 $
43,000.00
2,500.00
5,000.00
3,200,000.00
339,889.00
18,945.00 8,400.00
0.00%
0.00%
0.00%
0.00%
79.66%
18,718.00
19,745.00
5,745.00
18,718.00
190,740.00
5,745.00
600.00
12,718.00
203,840.00
5,745.00
Sheriff - Administrative Services
Sheriff - Corrective Services
Sheriff - Corrective Services - Satellites
Sheriff - Emergency Preparation and Training
Sheriff - Patrol Services
Sheriff - Investigative/Forensic Svc
Clerk/Register of Deeds
Treasurer
Library Board
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 FIRST QUARTER REPORT
Amount
Adopted Amended FY 2012 Favorable
Budget Budget FORECAST (unfavorable) Percent Explanation of Significant Variances
$ 880,000.00 $ 880,000.00 1,190,800.00 310,800.00 35.32% Fay. reflects increase in commission on pay phones
$110,800 and Miscellaneous revenue budgeted in
Non-Dept - Sundry $200,000.
$ 880,000.00 $ 880,000.00 $ 1,190,800.00 $ 310,800.00 35.32%
$ 100,473,693.00 $ 99,744,840.00 $ 99,719,605.00 $ (25,235.00) -0.03%
$ 8,700,000.00 $ 8,700,000.00 $ 7,850,260.00 $ (849,740.00) -9.77% Unfav. due to lower than expected activity related to
construction projects, grants, and proprietary funds,
as well as closure of some internal service funds.
Total Investment Income
OTHER REVENUES (670000-695500)
Circuit Court
District Court
Probate Court
Prosecuting Attomey
Sheriff Office
3,256,500.00 $
- $
351,305.00
10,545.00
3,256,500.00 $
339,889.00
10,545.00
2,349,200.00 $ (907,300.00) -27.86%
Favorable County Auction receipts. Budget is in
Patrol Services Division, but actuals are reflected in
Sheriffs Office.
0.00%
0.00%
0.00%
600.00 100.00% Receipt of Adjustment of Prior Years Revenues,
and Refund Prior Years Expenditures.
(6,000.00) -32.05% Unfav, due to actual County Auction receipts
recorded in Sheriff Office rather than Patrol
Services.
13,100.00 6.87% Receipt of Refund Prior Years Expenditures.
0.00%
0.00%
0.00%
* Revenue variance is partially offset by an expenditure variance. 5 of 6 3/8/2012
Water Resources Commissioner
Management and Budget
Central Services - Support Services
Health Division
FY 2012
FORECAST
4,300.00
3,000.00
Amount
Favorable
(unfavorable)
3,000.00
Adopted
Budget
Amended
Budget
4,300.00 4,300.
-
00
Public Services
Economic Development - Donations
Non Departmental - Donations
Non-Dept - Sundry
153,000.
-
00
417,500.
-
00
153,000.00
417,500.00
148,800.00
217,500.00
100.00
200.00
(4,200.00)
(200,000.00)
Children's Village
Homeland Security
100.00
200.00
Treasurers' Transfers
Non-Departmental - Transfers In
Total Other Revenues
5,656,048.00
49,375,476.00
$ 56,012,382.00 $ 56,171,961.00
5,656,048.00
49,375,476.00
55,987,161.00 $ (184,800.00)
0.00%
0.00%
-0.33%
5,656,048.00
49,375,476.00
17,508,009.00
17,508,009.00
7,464,234.76
17,840,309.00 $
25,304,543.76 $
7,464,234.76
17,840,309.00
25,304,543.76 $
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 FIRST QUARTER REPORT
Percent Explanation of Significant Variances
0.00%
0.00%
0.00%
100.00% Fav. due to reimbursement for supplies/services
provided for Communities Health Needs
Assessments $2,800, County Auction $150, and
Cash Overages $50.
100.00% Fay. due to County Auction.
100.00% Fav. due to revenue received from CPR supplies
and equipment rental.
0.00%
-2.75% Unfav. as donations for Business Roundtable event
less than anticipated.
0.00%
-47.90% Prior Years Adjustments anticipated to be lower
than budgeted.
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances
Carryforwards and Use of Prior Yrs Fund Bal $
Total Planned Use of Fund Balance
TOTAL GEN. FUND / GEN. PURPOSE REVENL$ 416,237,573.00 $ 423,730,399.76 $ 419,956,526.76 $ (3,773,873.00) -0.89%
* Revenue variance is partially offset by an expenditure variance. 6 of 6 3/8/2012
0.00% -
0.00% -
0.00% -
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures $ 205,903.00 $ 315,108.00 $ 315,108.00 $ - 0.00% -
Operating Expenditures 5,300.00 5,300.00 5,300.00 - 0.00%
Internal Support Expenditures - - - - 0.00%
Transfers - - -
$ 211,203.00 $ 320,408.00 $ 320,408.00 $ 0.00%
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 4,214,574.00 $ 4,214,574.00 $ 4,214,574.00 $
990,659.00 990,682.75 990,682.75
434,773.00 440,085.35 440,085.35
0.00% -
0.00% -
0.00% -
Total Division 1 - Novi
Division 2 - Clarkston
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Total Division 2 - Clarkston
$ 5,640,006.00 $ 5,645,342.10 $ 5,645,342.10 $ 0.00%
$ 1,952,079.00 $ 1,952,079.00 $ 1,952,079.00 $.. 0.00% -
619,940.00 619,940.00 579,940.00 40,000.00 6.45% - Fay. Defense Attorney Fees due to restructured
schedule for defense attorneys.
197,474.00 208,900.01 208,900.01 - 0.00% -
0 - - - - .00% -
$ 2,769,493.00 $ 2,780,919.01 $ 2,740,919.01 $ 40,000.00 1.44%
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
0.00% -
38,000.00 10.25% - Fay. Defense Attorney Fees $35,000 and Interpreter
Fees $3,000 due to a decrease in activity.
$ 3,797,977.00 $ 3,797,977.00 $ 3,797,977.00 $
370,556.00 370,671.00 332,671.00
Internal Support Expenditures 817,591.00 832,816.99 832,816.99 - 0.00% -
$ 4,986,124.00 $ 5,001,464.99 $ 4,963,464.99 $ 38,000.00 0.76%
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,431,021.00 $ 2,431,021.00 $ 2,431,021.00 $
463,964.00 463,964.00 463,964.00
330,978.00 335,954.46 335,954.46
$ 3,225,963.00 $ 3,230,939.46 $ 3,230,939.46 $ 0.00%
3/13/2012
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,601,554.00 $ 12,710,759.00 $ 12,710,759.00 $
2,450,419.00 2,450,557.75 2,372,557.75
1,780,816.00 1,817,756.81 1,817,756.81
0.00%
78,000.00 3.18%
0.00%
$ 16,832,789.00 $ 16,979,073.56 $ 16,901,073.56 $ 78,000.00 0.46%
3/13/2012
$ 3,302,858.00 $ 3,329,143.43 $ 3,329,143.43 $ 0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Administration
Personnel Expenditures $ 2,479,677.00 $ 2,479,677.00 $ 2,479,677.00 $ - 0.00%
Operating Expenditures 43,981.00 43,981.00 34,981.00 9,000.00 20.46% Fay. Library Continuations due to implemented
cost containment measures.
Internal Support 292,984.00 292,984.00 292,984.00
Transfer Out -
$ 2,816,642.00 $ 2,816,642.00 $ 2,807,642.00 $ 9,000.00 0.32%
Estates/Mental Health
Personnel Expenditures $ 2,099,283.00 $ 2,099,283.00 $ 2,099,283.00 $
Operating Expenditures 685,539.00 697,011.70 697,011.70
Internal Support 518,036.00 532,848.73 532,848.73
0.00%
0.00%
0.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
$ 4,578,960.00 $ 4,578,960.00 $ 4,578,960.00 $
729,520.00 740,992.70 731,992.70
811,020.00 825,832.73 825,832.73
0.00%
9,000.00 1.21%
0.00%
$ 6,119,500.00 $ 6,145,785.43 $ 6,136,785.43 $ 9,000.00 0.15%
3/13/2012
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
75,000.00
1,636,508.00 $ 1,636,508.00 $
102,234.00 102,234.00
149,890.00 149,890.00
$ 1,886,552.00 $ 1,888,632.00 $ 1,888,632.00 $
$ 2,000,808.00 $ 2,000,808.00 $ 1,850,808.00 $
5,261,944.00 5,262,414.80 4,902,414.80
2,421,091.00 2,454,116.94 2,454,116.94
150,000.00
360,000.00
Business Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 1,659,943.00 $
77,234.00
149,375.00
0.00% -
0.00% -
0.00% -
0.00%
7.50% - Fav. due to underfilled and vacant positions.
6.84% - Fav. Defense Attorney Fee Payments $300,000 due to less activity.
These payments are dependent on caseload and the Circuit Court
fee structure. Also Fav. Juror Fees and Mileage 60,000 due to a
decline in caseload.
0.00% -
-
1.63%
2.25%
2.91%
0.44%
0.00%
2.11%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 8,478,946.00 $ 8,478,946.00 $ 8,403,946.00 $
92,176.00 310,840.95 310,840.95
325,293.00 339,703.45 339,703.45
0.88% - Fav. due to underfilled and vacant positions.
0.00% -
0.00% -
0.00%
$ 8,896,415.00 $ 9,129,490.40 $ 9,054,490.40 $ 75,000.00 0.82%
$ 9,683,843.00 $ 9,717,339.74 $ 9,207,339.74 $ 510,000.00 5.25%
Family Division/Juvenile Maint.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 11,244,620.00 $ 11,244,620.00 $ 10,944,620.00 $ 300,000.00
13,230,661.00 13,230,661.00 13,040,661.00 190,000.00
1,625,180.00 1,625,861.22 1,605,861.22 20,000.00
5,139,405.00 5,139,405.00 5,139,405.00
$ 31,239,866.00 $ 31,240,547:22 $ 30,730,547.22 $ 510,000.00
$ 23,384,317.00 $ 23,360,882.00 $ 22,835,882.00 $ 525,000.00
18,662,015.00 18,906,150.75 18,356,150.75 550,000.00
4,520,939.00 4,569,571.61 4,549,571.61 20,000.00
5,139,405.00 5,139,405.00 5,139,405.00 -
$ 51,706,676.00 $ 51,976,009.36 $ 50,881,009.36 $ 1,095,000.00
2.67% - Fav. due to underfilled and vacant positions.
1.44% - Fav. Defense Attorney Fees $100,000 and Fees Guardian Ad Litem
$90,000 due to a decrease in caseload.
1.23% - Fav. Equipment rental due to lower than anticipated use.
0.00% -
3/13/21012
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 2,354,757.00 $ 2,354,757.00 $ 2,254,757.00 $ 100,000.00 4.25% Favorable due largely to a number of underfilled and vacant
positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Operating Expenditures 537,850.00 642,688.00 648,388.00 (5,700.00) -0.89% Unfav. due to payment of non-budgeted expenses for
Adjustment of Prior Years Expenses ($2,600); and
Workshops and Meetings of ($3,100).
Internal Support Expenditures 1,798,656.00 1,835,819.26 1,835,819.26 0.00%
Transfers 0.00%
$ 4,691,263.00 $ 4,833,264.26 $ 4,738,964.26 $ 94,300.00 1.95%
Litigation
Personnel Expenditures $ 9,893,385.00 $ 9,893,385.00 $ 9,193,385.00 $ 700,000.00 7.08% Favorable due largely to a number of underfilled and vacant
positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Operating Expenditures 33,296.00 (12,334.00) (12,334.00) 0.00%
Internal Support Expenditures
Transfers Out
0.00%
855,589.00 1,061,499.00 1,061,499.00 0.00%
-------------------
10,782,270.00 $ 10,942,550.00 $ 10,242,550.00 $ 700,000.00 6.40%
3/13/2012
Operating Expenditures
Internal Support Expenditures
3,199,00
$ 2,319,731.00 $ 2,319,731.00 $ 2,229,731.00 $ 90,000.00
0.00%
0.00%
3.88%
3,199.00 3,199.00
Operating Expenditures
Internal Support Expenditures
$ 1,810,977.00 $ 1,810,977.00 $ 1,790,977.00 $ 20,000.00
0.00%
0.00%
1.10%
8,458.00 8,458.00 8,458.00
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMOUNT
AMENDED FY 2012 FAVORABLE
BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Warrants
Personnel Expenditures $ 2,316,532.00 $ 2,316,532.00 $ 2,226,532.00 $ 90,000.00 3.89% Favorable due largely to a number of underfilled and vacant
positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Appellate
Personnel Expenditures $ 1,802,519.00 $ 1,802,519.00 $ 1,782,519.00 $ 20,000.00 1.11% Favorable due largely to a number of underfilled and vacant
positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 16,367,193.00
582,803 00
1,798,656.00
855,589,00
------------
$ 19,604,241,00
$ 16,367,193.00
642,011.00
1,835,819.26
1,061,499.00
$ 19,906,522.26
$ 15,457,193.00
647,711.00
1,835,819.26
1,061,499.00
$ 19,002,222.26 $ 904,300.00
5.56%
-0.89%
0.00%
0.00%
4.54%
910,000.00
(5,700.00)
3/13/2012
ADOPTED
BUDGET
AMENDED
BUDGET
n•nn••
0.00%
0.00%
0.00%
0.00%
0.00%
4.51% Fay. due to closing of Jail Clinic,
-16.92% Unfav. due to closing of Jail Clinic, and contracting with outside
vendor for $5,600,000 per year to provide clinical services to the
Main Jail.
0.00%
0.00%
1,635,800.00
(1,305,300.00)
$ 3,195,650.00 $ 3,307,794.45 $ 3,307,794.45 $
36,273,686.00 $ 36,273,686.00 $ 34,637,886.00
7,533,154.00 7,713,306.63 9,018,606.63
Corrective Services-Satellites
Personnel Expenditures
Operating Expenditures
$ 11,509,309.00 $
30,750.00
11,509,309.00 $ 11,509,309.00 $
30,750.00 47,350.00
0.00%
0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Sheriff's Office
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,738,929.00 $ 1,738,929.00 $
66,236.00 66,236.00
289,722.00 289,722.00
1,738,929.00 $
66,236.00
289,722.00
0.00%
0.00%
0.00%
0.00%
......m....m...n•n•nnnnnnnnn••n••• ••nn•nn••••nnnnnn•nn•n••nnnnn•n•
$ 2,094,887.00 $ 2,094,887.00 $ 2,094,887.00 $ 0.00%
$ 2,028,924.00 $
1,109,738.00
56,988.00
7,473,520.00
Administrative Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Corrective Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
2,028,924.00 $ 2,028,924.00
1,221,882.45 1,221,882.45
56,988.00 56,988.00
7,644,578.70 7,644,578.70
$ 51,280,360.00 $ 51,631,571.33 $ 51,301,071.33 $ 330,500.00 0.64%
0.00%
(16,600.00) -53.98% Unfav due to unbudgeted satellite jail related expenses (e.g.
laundry and cleaning, custodial supplies, and office supplies).
Internal Support Expenditures
Transfers
997,602.00 999,336.58 999,336.58
---------------- ------
$ 12,537,661.00 $ 12,539,395.58 $ 12,555,995.58 $ (16,600.00) -0.13%
Emergency Response and Preparedness
Personnel Expenditures $ 7,010,185.00 $ 7,010,185.00 $ 7,010,185.00 $ - 0.00%
Operating Expenditures 1,269,950.00 1,269,950.00 1,269,950.00 0.00%
Internal Support Expenditures 164,118.00 164,118.00 164,118.00 - 0.00%
Transfers - - 0.00%
$ 8,444,253.00 $ 8,444,253.00 $ 8,444,253.00 $ 0.00%
Patrol Services
Personnel Expenditures $46,712,695 $
Operating Expenditures 574,196.00
Internal Support Expenditures 4,891,270.00
Transfers
46,23:5,514.00 $ 46,235,514.00 $
646,347.00 646,347.00
4,871,906.94 4,871,906.94
0.00%
0.00%
0.00%
0.00%
$ 52,178,161.00 $ 51,753,767.94 $ 51,753,767.94 $ 0.00%
3/13/2012
ADOPTED
BUDGET
AMENDED
BUDGET
Investigative/Forensic Svcs
Personnel Expenditures
Operating Expenditures
$ 7,937,554.00 $ 7,937,554.00 $ 7,937,554.00 $
1,070,528.00 1,133,520.12 1,151,220.12
0.00%
0.00%
-0.15%
$ 141,102,850.00 $ 141,577,453.74 $ 141,281,253.74 $ 296,200.00 0.21%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
0.00%
(17,700.00) -1.56% Unfav due to payment of unbudgeted Communications, Officer
Training, Towing and Storage Fees, and Travel Employee Taxable
Meals; and Deputy Supplies expense in excess of budget.
Internal Support Expenditures
Transfers
2,029,710.00 2,029,748.32
334,086.00 704,962.00
11,371,878.00 $ 11,805,784.44
2,029,748.32
704,962.00
--
$ 11,823,484.44 $
-----------------
(17,700.00)
$ 1,635,800.00
(1,339,600.00)
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 113,211,282.00
11,654,552.00
15,902,930.00
334,086.00
$ 112,734,101.00 $ 111,098,301.00
12,081,992.20 13,421,592.20
16,056,398.54 16,056,398.54
704,962.00 704,962.00
1.45%
-11.09%
0.00%
0.00%
3/13/2012
Internal Support Expenditures
Transfers
629,096.00 650,020.67 0.00% 650,020.67
0.00%
744,588.00 $
788,328.00
255,219.00
744,588.00 $
788,328.00
255,219.00
0.00%
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
15,000.00
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 790,359.00 $ 790,359.00 $
91,137.00 91,137.00
116,073.00 99,482.87
775,359.00 $
91,137.00
99,482.87
1.90% Turnover.
0.00%
0.00%
0.00%
$ 997,569.00 $ 980,978.87 $ 965,978.87 $ 15,000.00 1.53%
County Clerk (Vital Stats & Legal Rees)
Personnel Expenditures $ 3,570,503.00 $ 3,570,503.00 $ 3,470,503.00 $ 100,000.00
Operating Expenditures 309,342.00 320,698.60 260,698.60 60,000.00
2.80% Fav. due to underfilled and vacant positions.
18.71% Fav. Court Transcripts $36,000 as there is no longer a need to
print duplicate copies of court transcripts for co-ciefendents.
Also Fav. Professional Services $30,000 due to conscious effort
to reduce costs; partially offset by Unfav. Charge Card Fee
($6,000) due to an increase in the public paying for services with
a credit card.
$ 4,508,941.00 $ 4,541,222.27 $ 4,381,222.27 $ 160,000.00 3.52%
Elections
Personnel Expenditures $ 744,588.00 $
Operating Expenditures 787,878.00
Internal Support Expenditures 252,922.00
Transfers
$ 1,785,388.00 $ 1,788,135.00 $ 1,788,135.00 $
3/13/2012
0.00%
0.00%
0.00%
0.00%
8,285,568.00 $ 8,085,568.00 $
1,608,539.60 1,548,539.60 $
1,444,320.44 1,444,320.44 $
200,000.00
60,000.00
AMENDED
BUDGET
ADOPTED
BUDGET
All...,"nn•nnnnnn••••••nn••n••n•nnn••....~~~~01n0100100•11
Register of Deeds (and Micrographics)
Personnel Expenditures $ 3,156,803.00 $
Operating Expenditures 340,600.00
Internal Support Expenditures 404,606.00
Transfers
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
3,156,803.00 $ 3,071,803.00 $ 85,000.00 2.69% Fay. due to underfilled and vacant positions.
340,600.00 $ 340,600.00 0.00%
405,528.90 $ 405,528.90 0.00%
0.00%
3,902,931.90 $ 3,817,931.90 $ 85,000.00 2.18% $ 3,902,009.00 $
Jury Commission
Personnel Expenditures $ 23,315.00 $
Operating Expenditures 67,776.00
Internal Support Expenditures 33,947.00
125,038.00 $
Department Total
Personnel Expenditures $ 8,285,568.00 $
Operating Expenditures 1,596,733.00
Internal Support Expenditures 1,436,644.00
Transfers
2.41%
3.73%
0.00%
0.00%
23,315.00 $ 23,315.00 $
67,776.00 67,776.00
34,069.00 34,069.00
125,160.00 $ 125,160.00 $
$ 11,318,945.00 $ 11,338,428.04 $ 11,078,428.04 $ 260,000.00 2.29%
3/13/2012
Administration
Personnel Expenditures
Operating Expenditures
$ 3,098,789.00 $ 3,098,789.00 $ 3,098,789.00 $
3,871,640.00 3,880,249.12 4,757,049.12
0.00% -
(876,800.00) -22.60% -
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORCAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Unfav. largely due to increase in Fees Civil Service ($105,000)
activity (offset by projected favorable revenue); Advertising of
($23,800), Miscellaneous of ($7,500), Register of Deeds expense
of ($5,600), and Contracted Services of ($735,000) vendor
contract for upkeep of 600 properties; a budget amendment is
pending see offsetting revenue favorability.
0.00% - Internal Support Expenditures
Transfers Out
Division Total
Department Total
556,804.00
120,000.00
----------
7,647,233.00
$ 7,647,233.00
712,035.89
120,000.00
-----------
7,811,074.01
$ 7,811,074.01
712,035.89
120,000.00
-----
$ 8,687,874.01 $ (876,800.00) -11.23%
$ 8,687,874.01 $ (876,800.00) -11.23%
3/13/2012
Administration
Personnel Expenditures
Operating Expenditures
$ 2,423,637.00
430,399.50
226,466.38
3,080,502.88
$ 2,333,637.00
430,399.50
226,466.38
2,990,502.88
$ 90,000.00 3.71%
0.00%
0.00%
$ 90,000.00 2.92%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
ADOPTED
BUDGET
AMOUNT
AMENDED FY 2012 FAVORABLE
BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 2,423,637.00 $ 2,423,637.00 $ 2,333,637.00 $
430,368.00 430,399.50 $ 430,399.50
Internal Support Expenditures 209,642.00 226,466.38
90,000.00 3.71% - Turnover
0.00% -
0.00% - $ 226,466.38
$ 3,063,647.00 $ 3,080,502.88 $ 2,990,502.88 $ 90,000.00 2.92%
Department Total
Personnel Expenditures $ 2,423,637.00
Operating Expenditures 430,368.00
Internal Support Expenditures 209,642.00
3,063,647.00
3/13/2012
$ 1,455,669.00 $ 1,466,014.00 $ 1 ,466,014.00 $ 0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Ma.100.1..•n••nn•n•••nnnn•n••n••nn0•10,...wy nn•nn•nn•n••n•••n1
EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 709,237.00 $ 709,237.00 $ 709,237.00
249,092.00 249,092.00 249,092.00
507,340.00 507,685.00 507,685.00
0.00%
0.00%
0.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 709,237.00 $ 709,237.00 $
249,092.00 249,092.00
507,340.00 507,685.00
709,237.00 $
249,092.00
507,685.00
0.00%
0.00%
0.00%
$ 1,465,669.00 $ 1,466,014.00 $ 1 ,466,014.00 $ 0.00%
3/13/2012
Water Resource Commissioner
Personnel Expenditures $ 3,393,824.00 $ 3,393,824.00 $ 899,766.00 $ 2,494,058.00
Internal Support Expenditures 1,127,984.00 1,183,725.44 3,677,783.44 (2,494,058.00)
0.00% 56,165.00 56,165.00 56,165.00 Transfers
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
73.49% A budget amendment is in progress to revise the Water Resources
Commissioner budget for the implementation of the Collaborative Asset
Management System (CAMS). The CAMS implementation resulted in favorable
Salaries $1,596,054, Overtime $48,649 and Fringes $849,355 because CAMS
changes how Time and Labor Distribution is entered for Payroll purposes.
Effective 12/03/2011, all WRC employees will be paid from the Drain Equipment
Fund and CAMS will track the detail labor by system/fund and bill back the
various system funds for labor expenses through the Drain Equipment Labor
account.
Operating Expenditures 487,975.00 488,238.54 488,238.54 0.00%
-210.70% A budget amendment is in progress to revise the Water Resources
Commissioner budget for the implementation of the Collaborative Asset
Management System (CAMS). The CAMS implementation resulted in
unfavorable Drain Equipment Labor ($2,494,058) for the offset of favorable
Salaries, Overtime and Fringes because CAMS changes how Time and Labor
Distribution is entered for Payroll purposes. Effective 12/03/2011, all WRC
employees will be paid from the Drain Equipment Fund and CAMS will track the
detail labor by system/fund and bill back the various system funds for labor
expenses through the Drain Equipment Labor account.
0.00% Total $ 5,065,948.00 $ 5,121,952.98 $ 5,121,952.98 $
Department Total $ 5,065,948.00 $ 5,121,952.98 $ 5,121,952.98 $ 0.00%
3/13/2012
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Administration
Controllable Personnel $ 2,161,428.00 $ 2,161,428.00 $ 2,161,428.00 $ - 0.00% -
Controllable Operating 282,944.00 282,944.00 282,944.00 0.00% -
Internal Support Expenditures 378,912.00 381,652.77 381,652.77 0.00% -
Transfer Out -
$ 2,823,284.00 $ 2,826,024.77 $ 2,826,024.77 $ 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Auditing
Controllable Personnel $ 489,903.00 $ 489,903.00 $ 489,903.00 $ - 0.00% -
Controllable Operating 32,467.00 32,467.00 32,467.00 - 0.00% -
Internal Support Expenditures 71,006.00 71,006.00 71,006.00 - 0.00% -
Transfer Out - _
$ 593,376.00 $ 593,376.00 $ 593,376.00 $ 0.00%
Corporation Counsel
Controllable Personnel $ 2,093,839.00 $ 2,093,839.00 $ 2,093,839.00 0.00% -
59,133.00 59,133.00 59,133.00 0.00% -
201,732.00 201,885.58 201,885.58 0.00% -
$ 2,354,704.00 $ 2,354,857.58 $ 2,354,857.58 $ 0.00%
Controllable Operating
Internal Support Expenditures
Transfer Out
Department Total
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
$ 4,745,170.00 $ 4,745,170.00 $ 4,745,170.00 $
374,544.00 374,544.00 374,544.00
651,650.00 654,544.35 654,544.35
$ 5.771,364.00 $ 5,774,258.35 $ 5,774,258.35 $ 0.00%
3/13/2012
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 221,676.00 $ 221,676.00 $ 221,676.00 0.00%
Operating Expenditures 4,017.00 4,017.00 4,017.00 0.00%
Internal Support Expenditures 11,008.00 11,008.00 11,008.00 0.00%
--------------- ------------- ----------------- ----------- ------ --
$ 236,701.00 $ 236,701.00 $ 236,701.00 $ - 0.00%
Purchasing
Personnel Expenditures $ 1,148,698.00 $ 1,148,698.00 1,128,598.00 $ 20,100.00 1.75% Fav. Turnover.
Operating Expenditures 16,785.00 16,785.00 16,785.00 0.00%
Internal Support Expenditures 138,064.00 138,124.20 138,124.20 0.00%
Transfers - - -
$ 1,303,547.00 $ 1,303,607.20 $ 1,283,507.20 $ 20,100.00
Equalization
Personnel Expenditures $ 8,393,823.00 $ 8,393,823.00 $ 8,270,823.00 $ 123,000.00 1.47% Fav. Turnover.
Operating Expenditures 431,404.00 431,404.00 431,404.00 0.00%
Internal Support Expenditures 1,000,201.00 1,092,195.27 1,092,195.27 0.00%
Transfers- - - - 0.00%
_
$9,825,428.00 $9,917,422.27 $ 9,794,422.27 $ 123,000.00 1.24%
1.54%
3/13/2012
268,100.00
AMENDED
BUDGET
ADOPTED
BUDGET
Fiscal Services
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Personnel Expenditures $ 8,071,971.00
Operating Expenditures
Internal Support Expenditures
Transfers
$ 8,071,971.00 $ 7,946,971.00 $ 125,000.00 1.55% Favorable due to underfilled positions and vacancies.
391,339.00 391,339.00 391,339.00 0.00%
1,267,377.00 1,322,592.56 1,322,592.56 0.00%
0.00%
$ 9,785,902.56 $ 9,660,902.56 $ 125,000.00 1.28% $ 9,730,687.00
Department Total
Personnel Expenditures $ 17,836,168.00
Operating Expenditures 843,545.00
Internal Support Expenditures 2,416,650.00
Transfers
$ 17,836,168.00 $ 17,568,068.00 $
843,545.00 843,545.00
2,563,920.03 2,563,920.03
1.50%
0.00%
0.00%
0.00%
1.26% 21,096,363.00 $ 21,243,633.03 $ 20,975,533.03 $ 268,100.00
3/13/2012
47,000.00
40,300.00
3.38%
7.99%
0.00%
0.00%
Administrative
Personnel Expenditures
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 214,937.00 $ 214,937.00 $ 214,937.00 $ 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Operating Expenditures 3,098.00 3,098.001 3,098.00 - 0.00%
Internal Support Expenditures 13,558.00 13,558.00 13,558.00 - 0.00%
Transfers - - -
$ 231,593.00 $ 231,593.00 $ 231,593.00 $ - 0.00%
Support Services
Personnel Expenditures $ 1,173,572.00 $ 1,173,572.00 $ 1,126,572.00 $ 47,000.00 4.00% Fav. due to FTE position filled with PTNE.
Operating Expenditures
Internal Support Expenditures
Transfers
493,083.00 501,264.00 460,964.00 40,300.00 8.04% Fav. mail handling-postage $24,400, copy charge $3,000 and
paper printing $1,600 due to lost CVT business; reduction in
metered postage $10,000 due to spending less than expected.
751,929.00 755,980.49 755,980.49 0.00%
0.00%
$ 2,418,584.00 $ 2,430,816.49 $ 2,343,516.49 $ 87,300.00 3.59%
Department Total
Personnel Expenditures $ 1,388,509.00 $ 1,388,509.00 $ 1,341,509.00 $
Operating Expenditures 496,181.00 504,362.00 464,062.00
Internal Support Expenditures 765,487.00 769,538.49 769,538.49
Transfers
$ 2,650,177.00 $ 2,662,409.49 $ 2,575,109.49 $ 87,300.00 3.28%
3/13/2012
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 238,460.00 $ 238,460.00 $ 238,460.00 $ - 0.00%
Operating Expenditures 5,764.00 5,764.00 5,764.00 - 0.00%
Internal Support Expenditures 28,832.00 28,832.00 24,432.00 4,400.00
$ 273,056.00 $ 273,056.00 $ 268,656.00 $ 4,400.00
15.26% - Fav. IT Operations $2,500 based on required usage and fav. Telephone
Communications $1,900 reflecting charges made to the FM&O Fund.
1.61%
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 847,916.00 $ 847,916.00 $ 697,916.00 $ 150,000.00 17.69% - Fav. due to turnover and staff time charged to projects for engineering services.
86,482.00 87,010.50 87,010.50 - 0.00%
59,668.00 59,784.95 59,784.95 - 0.00%
$ 994,066.00 $ 994,711.45 $ 844,711.45 $ 150,000.00 15.08%
$1,086,376.00 $1,086,376.00 $ 936,376.00 $ 150,000.00 13.81%
92,246.00 92,774.50 92,774.50 - 0.00%
88,500.00 88,616.95 84,216.95 4,400.00 4.97%
$1,267,122.00 $ 1,267,767.45 $ 1,113,367.45 $ 154,400.00 12.18%
3/13/2012
3.69%
0.00%
0.00%
0.00%
185,000.00
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
AMENDED FY 2012 FAVORABLE
BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
ADOPTED
BUDGET
$ 781,126.00 $
290,122.00
29,232.00
781,126.00 $ 691,126.00 $
363,122.00 363,122.00
31,466.86 31,466.86
90,000.00 11.52% Favorable due to underfilled positions.
0.00%
0.00%
$ 1,100,480.00 $ 1,175,714.86 $ 1,085,714.86 $ 90,000.00 7.65%
Workforce Management
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 1,841,948.00 $ 1,841,948.00 $ 1,746,948.00 $
198,795.00 198,795.00 198,795.00
510,912.00 536,149.30 536,149.30
95,000.00 5.16% Favorable due to underfilled positions.
0.00%
0.00%
Benefits Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 2,551,655.00 $ 2,576,892.30 $2,481,892.30 $ 95,000.00
$ 171,116.00 $ 171,116.00 $ 171,116.00
16,977.00 16,977.00 16,977.00
131,265.00 131,265.00 131,265.00
$ 319,358.00 $ 319,358.00 $ 319,358.00 $ 0.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 2,794,190.00 $ 2,794,190.00 $2,609,190.00 $
505,894.00 578,894.00 578,894.00
671,409.00 698,881.16 698,881.16
6.62%
0.00%
0.00%
$ 3,971,493.00 $ 4,071,965.16 $3,886,965.16 $ 185,000.00 4.54%
3/13/2012
Administration
Personnel Expenditures $ 209,641.00 $ 209,641 00 $ 209,641.00 0.00% --
Operating Expenditures 9,760,134.00 9,760,134 00 6,710,134.00 3,050,000.00
0.00% - 16,982.00 16,982.00 16,982.00 Internal Support Expenditures
Transfers Out
$ 24,791,255.00 $ 24,986,958 00 $ 23,986,958.00 1,000,000.00
100,000.00 4,955,219.00 9,063,365 62 8,963,365.62
3,291,072.06 10,000.00 3,097,249.00 3,301,072 06
Health
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
4.00% Fay. due to turnover and under filled positions.
1.10% Fav. Professional Services $75,000 from dental program
due to a decrease in Medicaid rates provided by the new
contractor. Fay. Drugs $25,000 due to savings from
reduced contract rates.
0.30% Fav. Communications $10,000 due to decreased activity
and continued efforts to minimize expenses and contain
costs.
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
31.25%• Fav. Foster Boarding Homes $300,000. Fay. Private
Institutions Residential, Private Institutions Foster Care and
Private Institutions 2,650,000. Fay. Independent Living
$100,000. Costs are based on caseload, difficulty of care,
and treatment of services ordered by the Court. Fay. is
partially offset by (Unfav.) Non-Dept. Child Care Subsidy
Revenue (50% reimbursement).
$ 9,986,757.00 $ 9,986,757.00 $ 6,936,757.00 $ 3,050,000.00 30.54%
$ 32,843,723.00 $37,351,395.68 $ 36,241,395.68 $ 1,110,000.00 2.97%
Children's Village
Personnel Expenditures $ 14,711,970.00 $ 14,711,970.00 $ 14,211,970.00 $ 500,000.00 3.40% - Fav. due to turnover and under filled positions.
3/13/2012
Operating Expenditures $ 3,716,357.00 3,816,072.08 3,813,072.08
Internal Support Expenditures
Transfers Out
Homeland Security
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
2,799,324.54 2,764,053.00 2,802,824.54
279,390.00
289,680.00
473,458.00
289,680.00 264,680.00
474,638.84 467,138.84
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
3,000.00 0.08% - Fav. Hospitalization $12,500 and Employees Medical Exam
$5,500 based on current usage. Partially offset by (unfav.)
Professional Services ($10,000) due to increased need for
nursing services and Travel and Conference ($5,000) due
to statewide Re-entry conference partially sponsored by
Children's Village.
(3,500.00) -0.13% - (Unfav.) Motor Pool ($2,500) and Motor Pool Fuel Charges
($1,000) due to increased activity.
248,000 279,390.00
$ 21,440,380.00 $ 21,606,756.62 $ 21,107,256.62 $ 499,500.00 2.31%
$ 758,524.00 $ 758,524.00 $ 698,524.00 $ 60,000.00 7.91% - Fav. due to under filled positions.
8.63% - Fav. Equipment Maintenance $25,000 due to limited repair
costs incurred on specialty/hazmat vehicles.
7,500.00 1.58% - Fav. Insurance Fund $5,000 and Telephone
Communications $2,500 due to decreased activity and
continued efforts to minimize expenses and contain costs.
25,000.00
$ 1,521,662.00 $ 1,522,842.84 $ 1,430,342.84 $ 92,500.00
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
$ 40,471,390.00 $ 40,667,093.00
18,721,390.00 22,929,251.70
6,351,742.00 6,592,017.44
248,000.00 279,390.00
$ 39,107,093.00
19,751,251.70
6,578,017.44
279,390.00
$ 1,560,000.00 3.84%
3,178,000.00 13.86%
14,000.00 0.21%
0.00%
$ 65,792,522.00 $ 70,467,752.14 $ 65,715,752.14 $ 4,752,000.00 6.74%
3/13/2012
202,059.00 $
4,800.00
4,965.00
$ 211,824.00 $
202,059.00
4,800.00
4,965.00
202,059.00
4,800.00
4,965.00
0.00% -
0.00% -
0.00% -
211,824.00 $ 211,824.00 $ 0.00%
$ 1,492,931.00 $ 1,492,931.00
195,912.00 195,912.00
176,785.00 176,927.99
1,492,931.00
195,912.00
176,927.99
0.00% -
0.00% -
0.00% -
0.00%
$ 842,459.00
89,689.00
252,648.00
$ 842,459.00
89,689.00
253,874.93
$ 842,459.00
89,689.00
253,874.93
0.00% -
0.00% -
0.00% -
$ 1,184,796.00 $ 1,186,022.93 $ 1,186,022.93 $
$ 3,228,666.00 $ 3,228,666.00 $ 3,203,666.00 $
520,006.00 520,228.40 520,228.40
1,042,046.00 1,050,087.60 1,050,087.60
0.00%
25,000.00 0.77% - Favorable due to underfilled positions.
0.00% -
0.00% -
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Veterans' Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,865,628.00 $ 1,865,770.99 $ 1,865,770.99 $ 0.00%
40,000.00
Community Corrections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 3,630,273.00 $ 3,630,273.00
502,025.00 550,510.00
519,682.00 565,959.47
3,590,273.00 $
550,510.00
565,959.47
1.10% - Favorable due to turnover and underfilled positions.
0.00% -
0.00% -
0.00% -
$ 4,651,980.00 $ 4,746,742.47 $ 4,706,742.47 $ 40,000.00 0.84%
MSU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Medical Examiner
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 4,790,718.00 $ 4,798,982.00 $ 4,773,982.00 $ 25,000.00 0.52%
Animal Control
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 2,173,363.00 $ 2,173,363.00 $
190,097.00 214,732.00
819,450.00 842,173.63
(20,000.00)
2,173,363.00
214,732.00
842,173.63
(20,000.00)
0.00% -
0.00% -
0.00% -
-
$ 3,182,910.00 $ 3,210,268.63 $ 3,210,268.63 $ 0.00%
* See related revenue offset. 3/13/2012
65,000.00
200.00
0.56%
0.01%
0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Circuit Court Probation
Personnel Expenditures -
Operating Expenditures 54,326.00
Internal Support Expenditures 536,667.00
$ 590,993.00 $
$ - 0.00%
54,326.00 54,126.00 200.00 0.37% Fav. Equip. Maintenance based on usage.
542,790.55 542,790.55 0.00%
597,116.55 $ 596,916.55 $ 200.00 0.03%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 11,569,751.00 $ 11,569,751.00 $ 11,504,751.00 $
1,556,855.00 1,630,197.40 1,629,997.40
3,352,243.00 3,436,779.17 3,436,779.17
(20,000.00) (20,000.00)
$ 16,478,849.00 $ 16,616,727.57 $ 16,551,527.57 $ 65,200.00 0.39%
* See related revenue offset. 3113/2012
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED
BUDGET
AMOUNT
AMENDED FY 2012 FAVORABLE
BUDGET FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 1,195,903.00 $ 1,195,903.00 $ 1,123,403.00 $ 72,500.00
338,222.00 467,582.00 376,582.00 91,000.00
Internal Support Expenditures 63,521.00 128,188.22 126,688.22
Transfers
6.06% - Turnover
19.46% - Fav. Professional Services $72,800 due to utilization of PTNE
position Ito perform services previously obtained through
professional services; fav. Printing $12,600 and Travel $15,900
based on anticipated usage; partially offset by unfav. Workshops &
Meetings ($4,800) due to Business Roundtable Event and Supplies
($5,300).
1.17% Fav.Telephone Communications $2,300 based on expected
charges; partially offset by unfav. Motor Pool ($1,200) for usage.
1,500.00
$ 1,597,646.00 $ 1,791,673.22 $ 1,626,673.22 $ 165,000.00 9.21%
Planning and Economic Development Services
Personnel Expenditures $ 3,688,943.00 $ 3,688,943.00 $ 3,396,743.00 $ 292,200.00
Operating Expenditures 1,188,080.00 1,387,296.00 1,327,096.00 60,200.00
7.92% Turnover
4.34% - Fav. primarily in Professional Services, for NO HAZ Program
$31,500 based on reduced resident participation (offset by reduced
program reimbursement), and fav. Supplies $13,500, Travel $6,700
& Printing $47,500 based on expected usage. Partially offset by
unfav. Business Recruitment ($27,900) due to level of local activity
in regards to business retention and expansion work & Software
Maint ($13,300) due to increase in maintenance costs.
698,995.00 702,327.96 669,127.96 33,200.00 4.73% Fav. IT Ops $30,200 & Copier $2,800 due to usage less than
anticipated.
-
$ 5,576,018.00 $ 5,778,566.96 $ 5,392,966.96 $ 385,600.00 6.67%
3/13/2012
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST :UNFAVORABLE PERCENT
Community and Home Improvement
Personnel Expenditures $ 88,252.00 $ 88,252.00 $ 88,252.00 $ 0.00%
Operating Expenditures -
Transfers
$ 88,252.00 $ 88,252.00 $ 88,252.00 $ 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Workforce Development
Personnel Expenditures $ 25,620.00 $ 25,620.00 $ 20.00 $ 25,600.00 99.92% Provision for costs not chargeable to Workforce Development
grants was not required.
Operating Expenditures
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $ 20.00 $ 25,600.00 99.92%
Department Total
Personnel Expenditures $ 4,998,718.00 $ 4,998,718.00 $ 4,608,418.00 $ 390,300.00 7.81%
Operating Expenditures 1,526,302.00 1,854,878.00 1,703,678.00 151,200.00 8.15%
Internal Support Expenditures 762,516.00 830,516.18 795,816.18 34,700.00 4.18%
Transfers - 0.00%
$ 7,287,536.00 $ 7,684,112.18 $ 7,107,912.18 $ 576,200.00 7.50%
3/13/2(112
0.00%
0.00%
0.00%
0.00%
0.010%
0.010%
0.00%
0.00%
0.00%
Fay. due to membership rate decrease.
0.26%
0.01%
6.710%
0.00%
5.37%
0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
UNFAVORABLE) PERCENT EXPLANATION
NON-DEPARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund $ 359,787.00 $ 359,787.00 $ 359,787.00
Insurance Surety Bonds 27,910.00 27,910.00 27,910.00
Logos Trademarks Intellect Property 18,000.00 18,000.00 18,000.00
Road Commission \Current Drain Assessment 1,400,000.00 1,524,349.00 1,524,349.00
Road Commission \Tri Party Agreement 100.00 1,864,761.00 1,864,761.00
Provisions 30,000.00 30,000.00 30,000.00
Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00
Total $ 11,456,413.00 $ 13,445,423.00 $ 13,445,423.00 $
COUNTY BUILDINGS $ 3,535,742.00 $ 3,392,183.18 $ 3,392,183.18
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 72,812.00 $ 188.00
National Assoc. of Counties 24,700.00 24,700.00 24,697.00 3.00
S.E.M.C.O.G. 500,000.00 500,000.00 466,512.00 33,488.00
Traffic Improvement Association 30,000.00 30,000.00 30,000.00
Total $ 627,700.00 $ 627,700.00 $ 594,021.00 $ 33,679.00
SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 300,000.00
RESERVED FOR TRANSFERS
Expenditures
Budget Transition $ - $ - $ (5,300,000.00) $ 5,300,000.00 100.00% Heath care rate reduction 1/1/12.
Classification and Rate Change 154,469.00 177,904.00 177,904.00 0.00%
Contingency 300,000.00 319,745.00 319,745.00 0.00%
Emergency Salaries 1,310,000.00 1,310,000.00 1,310,000.00 0.00%
Grant Match 1,160,000.00 788,423.00 788,423.00 0.00%
Info Tech Development 5,815,600.00 4,834,934.95 4,834,934.95 0.00%
Legislative Expense 36,400.00 36,400.00 36,400.00 0.00%
Misc. Capital Outlay 75,000.00 75,000.00 75,000.00 0.00%
Overtime Appropriation 53,000.00 53,000.00 53,000.00 0.00%
Summer Employees Salary Appropriation 250,000.00 250,000.00 250,000.00 0.00%
Total $ 9,154,469.00 $ 7,845,406.95 $ 2,545,406.95 $ 5,300,000.00 67.56%
3/8/2012
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION
Transfers to Other Funds
Fire Records Management $ 430,185.00 $ 430,185.00 $ 430,185.00 0.00%
CLEMIS 1,844,000.00 1,844,000.00 1,844,000.00 0.00%
Information Technology 646,140.00 646,140.00 646,140.00 0.00%
Health WIC - 7,920.00 7,920.00 0.00%
$ 2,920,325.00 $ 2,928,245.00 $ 2,928,245.00 $ 0.00%
TOTAL NON-DEPT. APPROPRIATIONS
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund
Social Welfare Fund Foster Care
TOTAL EXPENDITURES
$ 27,994,649.00 $ 28,538,958.13 $ 23,205,279.13 $ 5,333,679.00 18.69%
$ 23,347,678.00 $ 23,496,800.54 $ 23,496,800.54
1,000.00 1,000.00 1,000.00
$ 23,348,678.00 $ 23,497,800.54 $ 23,497,800.54 $
$ 51,343,327.00 $ 52,036,758.67 $ 46,703,079.67 $ 5,333,679.00 10.25%
0.00%
0.00%
0.00%
3/8/2012
FY 2012 BUDGET AMENDMENTS
FY 2011 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 416,237,573.00
BUDGET AMENDMENTS
M.R. #11219 - 10/5/2011 225.00
County Clerk - Elections Division Board of Canvassers Agreement City of Hazel Park
M.R. #11235 - 10/5/2011 19,745.00
Health Inland Beach Grant Contract
M.R. #11239 - 10/5/2011 16,500.00
Sheriff's Office - Automobile Theft Prevention Authority
M.R. - 10/20/2011
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #11245 - Commerce Township $ 42,816.00
M.R. #11247 - Highland Township $ 19,962.00
M.R. #11248 - Independence Township $ 16,950.00 $ 79,728.00
M.R. #11244 = 10/20/2011 13,995.00
Sheriff's Office - Establishment of Law Enforcement Services Parks and Recreation
M.R. #11264 - 11/2/2011 225.00
Clerk/Register of Deeds Board of Canvassers
M.R. #11257 - 11/2/2011 7,920.00
HHS Healtth Women Infant Children (WIC) Rent
M.R. #11263 - 11/2/2011 $ 245,821.00
HHS Prevention Pilot program
M.R. - 11/2/2011
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #11259 - City of Ferndale 24,836.00
M.R. #11279 - 11/30/2011 60,466.00
Sheriff's Office Patrol Contract with the City of Pontiac
M.R. #11286 - 11/30/2011 143,079.00
Sheriff Prosecuting Attorney NET Grant Acceptance
M.R. #11305 = 12/15/2011
M&B FY 2011 Year End Report
Encumbrances $ 288,679.76
Carry Forwards $ 7,175,555.00 $ 7,464,234.76
M.R. #11300 - 12/15/2011 $ (221,985.00)
Sheriff - Patrol Contract with Highland Township
M.R. #11301 - 12/15/2011 $ (186,155.00)
Sheriff - Patrol Contract with Lyon Township
M.R. #11319 - 12/15/2011 $ (175,808.00)
Sheriff - Patrol and Dispatch Contract with Orion Township
TOTAL AMENDED BUDGET AS OF 12/31/2011 $ 423,730,399.76
0.00 0.00%
$0.00 0.00%
0.00%
0.00%
0.00%
0.00%
Forecast changed to reflect latest refunding of debt obligation.
Forecast changed to reflect latest refunding of debt obligation.
0.00%
12.30%
7.19%
0.00%
1.11%
1.04%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
ENTERPRISE FUND
TREASURER'S OFFICE
ADOPTED AMENDED
BUDGET BUDGET
FY 2012 VARIANCE
FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DELINQUENT TAX REVOLVING FUND 51600
REVENUES
Charges for Services $25,000,000.00 $25,000,000.00 $25,000,000.00 $0.00 0.00%
Other Revenues
Total Revenues
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
Interest Expense
Transfer Out to Other Funds:
General Fund - Collection Fees
GF - 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
2,022,497.00
$27,022,497.00
$ 106,905.00
460,250.00
1,750.000.00
5,656,048.00
23,150,000.00
1,846,075.00
2,091,601.00
1 342 200.00
$ 34,085.924.00
$ 36,403079.00
($9,380,582.00)
2,022,497.00
$27,022,497.00
$ 106,905.00
460,250.00
1,750,000.00
5,656,048.00
23,150,000.00
1„846,075.00
2,091,601.00
1342,200.00
$ 34„085,924.00
$ 36,403,079.00
($9,380,582.00)
2,022,497.00
$27,022,497.00
$ 106,905.00
460,250.00
1,750,000.00
5,656,048.00
23,150,000.00
1,619,050.00
1,941,232.00
1,342,200.00
$ 33,708,530.00
$ 36,025,685.00
($9,003,188.00)
$218,697,420.89
$209,694,232.89
227,025.00
150,369.00
0.00
$ 377,394.00
$ 377,394.00
$377,394.00
Ending FY 2011 Designated Fund Balance:
Designated - Debt Service
Designated - Deling Taxes Receivable
Designated - Collection Fees
Undesignated - Fund Balance
Total Net Assets - Ending
$72,568,273.84
105,909,116.47
15,000,000.00
$16,216,842.58
$209.694.232.89
DTRF 51600 Quarterly Forecast.xlsx 3/13/2012
NET OPERATING INCOME (LOSS) $ (14,815,700.00) $ (14,815,700.00) $ (14,815,700.00) $ 0.00%
NON-OPERATING REVENUE
(EXPENSE)
$ 11,684,000.00 $ 11,684,000.00 $ 11,684,000.00 $ 0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (50800)
OPERATING REVENUE
OPERATING EXPENSE
$ 8,291,300.00 $ 8,291,300.00 $ 8,291,300.00 $
$ 23,107,000.00 $ 23,107,000.00 $ 23,107,000.00 $
0.00%
0.00%
TOTAL INCOME BEFORE TRANSFERS
TRANSFERS IN
CAPITAL IMPROVEMENT PROGRAM
TOTAL NET INCOME (LOSS)*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (3,131,700.00) $ (3,131,700.00)
$ (3,131,700.00) $ (3,131,700.00) $ (3,131,700.00 $
$ 98,188,963.00
$ 95,057,263.00,„
$ (3,131,700.00)
-
$
0.00%
3/13/2012
DRAIN EQUIPMENT FUND ( 63900)
OPERATING REVENUES:
Inside
Total Revenue
OPERATING EXPENSES
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER FORECAST REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$4,181,342.00 $4,181,342.00 $23,982,861.00 $19,801,519.00 473.57% A budget amendment is in progress to revise the Water Resources Commissioner
budget for the implementation of the Collaborative Asset Management System
(CAMS). The CAMS implementation resulted in favorable Rebilled Charges
$467,316, Reimbursement General $1,207,893 and Reimbursement Salaries
$18,126,310 because CAMS changes how Time and Labor Distribution is entered for
Payroll purposes. Effective 12/03/2011, all WRC employees will be paid from the
Drain Equipment Fund and CAMS will track the detail labor by system/fund and bill
back the various system funds for labor expenses through the Drain Equipment
Labor account.
Outside 255,000.00 255,000.00 755,000.00 $500,000.00 196.08% A budget amendment is in progress to revise the Water Resources Commissioner
budget for the implementation of the Collaborative Asset Management System
(CAMS). The CAMS implementation resulted in favorable EXT-Rebilled Charges
$370,000 because CAMS changes how Time and Labor Distribution is entered for
Payroll purposes. Effective 12/03/2011, all WRC employees will be paid from the
Drain Equipment Fund and CAMS will track the detail labor by system/fund and bill
back the various system funds for labor expenses through the Drain Equipment
Labor account. Also, favorable EXT-Rebilled Charges $130,000 for MDOT Siphon
Inspection project off set in Contracted Services expense.
4,436,342.00 4,436,342.00 24,737,861.00 20,301,519.00 457.62%
4,489,842.00 4,489,842.00 24,791,761.00 (20,301,919.00) -452.17% A budget amendment is in progress to revise the Water Resources Commissioner
budget for the implementation of the Collaborative Asset Management System
(CAMS). The CAMS implementation resulted in unfavorable Salaries, Overtime and
Fringes ($19,801,519) and unfavorable Drain Equipment Labor ($370,000) because
CAMS changes how Time and Labor Distribution is entered for Payroll purposes.
Effective 12/03/2011, all WRC employees will be paid from the Drain Equipment
Fund and CAMS will track the detail labor by system/fund and bill back the various
system funds for labor expenses through the Drain Equipment Labor account. Also,
unfavorable Contracted Services ($130,000) for MDOT Siphon Inspection project
expenses off set in EXT-Rebilled Charges.
NET INCOME (LOSS) BEFORE (53,500.00) (53,500.00) (53,900.00) (400.00) 0.75%
3/13/2012
0.00%
0.00%
NET REVENUES OVER (UNDER) $0.00
EXPENSES
$0.00 $8,950.00
ig===:17.11.0101111X
$8,950.00
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
4,987,625.00
$4,996,575.00
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER FORECAST REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NON-OPERATING REVENUE/(EXPENSE) 53,500.00 53,500 00 62,850.00 9,350.00 17.48% Unfav - Accrued Interest Adjustment ($650) for accrued booking adjustment for
investment income. Fav - Income from Investment $10,000 the result of fund
earning a return due to a positive cash balance.
TRANSFER IN
TRANSFERS (OUT)
3/13/2012
EXPLANATION OF SIGNIFICANT VARIANCES
../0,0••n•••n••n••••nnII.10.1.N.I•00 I••n••••••••n••,001../..~. AI n1nn• ...WOW
- $ - $ Outside Revenue
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
17,934,456.77
17 402 294 77
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT _______ ______ ------ ------------
r LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Inside Revenue 2,880,499.00 2,880,499.00 2,880,499.00 0.00%
Total Operating Revenue
OPERATING EXPENSE
$ 2,880,499.00 $ 2,880,499.00 $ 2,880,499.00 $ 0.00%
$ 3,044,161.00 $ 3,044,161.00 $ 3,044,161.00 $ 0.00% -
CLAIMS PAID 768,500.00 768,500.00 768,500.00 - 0.00%
TOTAL OPERATING EXPENSES $ 3,812,661.00 $ 3,812,661.00 $ 3,812,661.00 $ - 0.00%
OPERATING INCOME (LOSS) (932,162.00) (932,162.00) (932,162.00) - 0.00%
NON-OPERATING REVENUE (EXPENSE) 400,000.00 400,000.00 400,000.00 0,00%
NET REVENUES OVER/(UNDER)
EXPENSES $ 02,162.00) $ (532,162.00), (532,162.00) $
3/13/2012
COUNTY OF OAKLAND
FY2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
FRINGE BENEFITS FUND 67800
ADOPTED AMENDED FY2012 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT
-------
EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT 48,788,700 48,788,70(1 50,388,700 1,600,000 3.28% - Charges to departments favorable due to decrease in salaries for full-time staff.
RETIREMENT ADMINISTRATION 4,208,400 4,208,400 4,408,400 200,000 4.75%
RETIREMENT ADMINISTRATION - PTNE - 320,000 320,000 0.00% - Favorable due to PINE now contributing for retirement admin services.
DEFINED CONTRIBUTION PLAN 15,350,000 15,350,000 14,350,000 (1,000,000) -6.51% - Unfavorable due to decrease in full time salaries.
DEFINED CONTRIBUTION PLAN - PTNE 175,000 175,000 175,000 - 0.00%
DEFERRED COMPENSATION - COUNTY 100,500 100,500 100,500 - 0.00%
EMPLOYEE IN-SERVICE TRAINING 1,355,000 1,355,000 1,400,000 45,000 3.32%
EMPLOYEE BENEFITS UNIT 937,300 937,300 937,300 - 0.00%
FLEX BENEFIT PLAN 200,000 200,000 200,000 - 0.00%
WELLNESS UNIT 496,500 496,500 496,500 - 0.00%
FRINGE BENEFITS 95,900 95,900 95,900 - 0.00%
TUITION REIMBURSEMENT 260,000 260,000 260,000 - 0.00%
RETIREMENT HEALTH SAVINGS 550,000 550,000 550,000 - 0.00%
GROUP LIFE INSURANCE 900,000 900,000 900,000 - 0.00%
SOCIAL SECURITY 15,500,000 15,500,000 15,000,000 (500,000) -3.23% - Decreased charges to departments due to less full-time salaries.
MEDICAL INSURANCE 34,926,700 34,926,700 28,620,000 (6,306,700) -18.06% - Charges to departments reduced due to lower projected expenses.
PRESCRIPTION COVERAGE INSURANCE 9,500,000 9,500,000 8,900,000 (600,000) -6.32%
DENTAL INSURANCE 3,060,000 3,060,000 3,060,000 - 0.00%
VISION INSURANCE 192,500 192,500 192,500 - 0.00%
DISABILITY INSURANCE 601,200 601,200 601,200 - 0.00%
SHORT-TERM DISABILITY 1,700,000 1,700,000 1,700,000 - 0.00%
WORKERS COMPENSATION 2,672,665 2,672,665 2,672,665 - 0.00%
UNEMPLOYMENT COMPENSATION 800,000 800,000 800,000 - 0.00%
INVESTMENT INCOME 540,100 540,100 540,100 - 0.00%
EXT - FLEX BEN MEDICAL - EMPLOYEE 5,000,000 5,000,000 5,000,000 - 0.00%
EXT - MEDICAL INSURANCE 280,000 280,000 280,000 - 0.00%
EXT - PRESCRIPTION DRUG REBATES 500,000 500,000 600,000 100,000 20.00%
EXT - DENTAL INSURANCE 25,000 25,000 25,000 - 0.00%
EXT - VISION INSURANCE 2,500 2,500 2,500 - 0.00%
EXT - FLEX BEN LIFE INSURANCE 400,000 400,000 400,000 - 0.00%
EXT - FLEX BEN DENTAL INSURANCE 115,000 115,000 115,000 - 0.00%
EXT - FLEX BEN VISION INSURANCE 105,000 105,000 110,000 5,000 4.76%
EXT - FORFEITURE OF DEPOSITS 20,000 20,000 20,000 - 0.00%
EXT - TRAINING - - 4,000 4,000 0.00%
EXT - WELLNESS - - 7,000 7,000 100.00%
EXT - OTHER REVENUE - ICMA REBATES 150,000 150,000 150,000 - 0.00%
TOTAL REVENUE 149,507,965 149,507,965 143,382,265 (6,125,700) -4.10%
3/13/2012
'FRINGE BENEFITS FUND 67800
18,965,848
20,879,875
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
COUNTY OF OAKLAND
FY2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2012 VARIANCE
BUDGET BUDGET FORECAST FAIMUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINC. 19,545,000 19,545,000 19,545,000
RETIREES MEDICAL - VEBA DEBT INT. 29,243,700 29,243,700 29,243,700
RETIREMENT ADMINISTRATION 4,208,400 4,208,400 4,458,400
DEFINED CONTRIBUTION PLAN 15,500,000 15,500,000 14,500,000
DEFINED CONTRIBUTION PLAN - PTNE 175,000 175,000 175,000
DEFERRED COMPENSATION - COUNTY 100,500 100,500 100,500
EMPLOYEE IN-SERVICE TRAINING 1,005,000 1,005,000 1,005,000
IN-SERVICE TRAINING - INFO TECH 350,000 350,000 350,000
EMPLOYEE BENEFITS UNIT 937,300 937,300 937,300
FLEXIBLE BENEFIT PAYMENTS 200,000 200,000 200,000
WELLNESS PROGRAM 496,500 496,500 496,500
ACCOUNTING SERVICES 95,900 95,900 95,900
TUITION REIMBURSEMENT 260,000 260,000 260,000
RETIREMENT HEALTH SAVINGS 550,000 550,000 550,000
GROUP LIFE INSURANCE 1,300,000 1,300,000 1,300,000
SOCIAL SECURITY 15,500,000 15,500,000 15,000,000
MEDICAL INSURANCE 40,206,700 40,206,700 33,900,000
PRESCRIPTION COVERAGE 10,000,000 10,000,000 9,500,000
DENTAL INSURANCE 3,200,000 3,200,000 3,200,000
VISION INSURANCE 300,000 300,000 300,000
DISABILITY INSURANCE 2,301,200 2,301,200 2,301,200
WORKERS COMPENSATION 2,672,665 2,672,665 2,672,665
UNEMPLOYMENT COMPENSATION 800,000 800,000 800,000
CHILD CARE FACILITY 270,900 270,900 270,900
INDIRECT COSTS 289,200 289,200 306,173
TOTAL EXPENSE 149,507,965 149,507,965 141,468,238
0.00%
0.00%
(250,000) -5.94% - Unfavorable due to fees based on increasing value of portfolio.
1,000,000 6.45% - Favorable due to decrease in salaries for full-time staff.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
500,000 3.23% - Based on decrease in full-time salaries.
6,306,700 15.69% - Favorable due to projected costs less than budget projections.
500,000 5.00% - Favorable due to a decrease in projected costs for claims and administration fees.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
(16,973) -5.87% - Favorable due to actual charges developed after budget finalization.
8,039,727 5.38%
NET REVENUE OVER/(UNDER) EXPENSES 0.00 0.00 1,914,027 1,914,027
3/13/2012
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE
9.31%
0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
$4,875,421.00 $4,875,421.00 $4,717,821.00 ($157,600.00) -3.23% - Unfav. Land Lease ($147,.000) due to lower than anticipated lease
concessions.
6,191,848.00 6,191,848.00 6,156,848.00 35,000.00 0.57% - Fav. indirect cost $11,000 due to actual charges developed after budget
finalization; reduced Building Maintenance Charges $5,000, Custodial
Service $6,000, maintenance supplies $2,000 due to less maintenance for
new terminal building. Fay. management Service $2,000 due to less than
anticipated management service at Oakland/Southwest Airport; reduced
spending in printing $2,000, Office Supplies $2,000 and Small Tools $2,000
due to less than anticipated needs.
NET OPERATING INCOME (LOSS) ($1,316,427.00) ($1,316,427.00) ($1,439,027.00) ($122,600.00)
NON-OPERATING REVENUE (EXPENSE) 278,744.00 278,744.00 278,744.00 0.00
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($1,037,683.00) ($1,037,683.00) $ (1,160,283.00) ($122,600.00)
TRANSFERS IN
CAPITAL CONTRIBUTION 1,037,683.00 1,037,683.00 1,037,683.00 $0.00
TOTAL NET INCOME (LOSS) $0.00 $0.00 ($122,600.00) ==.1.2.2.,60(00
TOTAL NET ASSETS - BEGINNING $ 67,851,058.94
TOTAL NET ASSETS - ENDING $67,728,458.94
0.00%
3/13/2012
NON-OPERATING REVENUE
(EXPENSE)
140,000.00 140,000.00 140,000.00 $ 0.00%
ADOPTED
BUDGET
MOTOR POOL FUND 66100
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
FY 2012 VARIANCE
FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSE
OPERATING INCOME (LOSS)
$ 77,000.00 $ 77,000.00 $ 55,000.00 $ (22,000.00)
7,967,493.00 7,967,493.00 8,013,293.00 $ 45,800.00
$ 8,044,493.00 $ 8,044,493.00 $ 8,068,293.00 $ 23,800.00
7,806,928.00 7,823,4:28.00 7,445,528.00 $ 377,900.00
$ 237,565.00 $ 221,065.00 $ 622,765.00 $ 401,700.00
-28.57% - Unfav. ext-parts and accessaries revenue ($ 1,000) and ext-
productive labor revenue ($29,500) due to CVT requesting less
service, offset by fav. in warranty reimbursement $8,500 due to
GM warranty claims repaired in-house.
0.57% - Anticipated fay. leased equipment $44,400 due to new Sheriff
contact with City of Pontiac, offset by unfav. personnel
expenses. Budget amendment was approved Feb. 2012.
- Fav, indirect cost $251,700 due to actual charges developed
after budget finalization; decrease in fleet insurance $193,000
due to premium saving.
Unfav. depreciation expense ($19,000) due to vehicles
purchase for Sheriff contract with City of Pontiac; increase in
personnel expenses ($44,400) due to increase one Automatic
Mechanic I position. Budget amendment was done Feb. 2012.
4.83%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
TRANSFERS IN / (OUT)
NET REVENUE OVERAUNDER)
EXPENSES (PLANNED USE OF
FUND BAL.)*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 377,565.00 $ 361,065.00 $ 762,765.00 $ 401,700.00
16,500.00 (453,200.00) $ (469,700.00)
$ 377,565.00 $ 377,565.00 $ 309,565.00 $ (68,000.00) _
$ 7,780,062.71
$ 8,089,627.71
Unfav. transfer out ($500,000) due to funds available to return
to General Fund - funds were transferred from General Fund to
Motorpool Fund to assist the Fund with vehicle replacement.
Budget amendment is recommended. Fay. transfer in $30,300
due to new leased vehicle to replace WRC owned vehicle.
Budget amendment will be presented later.
JARscalSvc\BudgetForecast_New\SUPPORT SERVICES.xls 3/13/2012
ADOPTED AMENDED
BUDGET BUDGET
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
FY 2012 VARIANCE
FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
IFACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
$26,367,414.00 $26,367,414.00 $26,367,414.00 $0.00 0.00%
$27,004,925.00 $27,004,925.00 $25,735,425.00 $1,269,500.00
25,834,874.00 25,834,874.00 25,834,874.00 0.00%
$532,540.00 $532,540.00 $532,540.00 0.00 0.00%
4.70% -Fay. Natural Gas/ Fuel Oil $550,000 due to lock-in of favorable long-term pricing
contracts; fav. Electrical Service $250,000 due to lower-cost third-party contracts
and savings from energy conservation initiatives implemented by FM&O; fav. Sublet
Repairs $150,000 and due to more efficient management of building maintenance
related items and fewer required major repairs and project work; fav. Indirect Costs
$144,400 due to determination of costs subsequent to budget formulation; fay.
Salaries $50,000 due to turnover; fav. Fringe Benefits $75,000 due to; fay. Road
Salt $40,000 due to reduced road salt usage as a result of moderate weather
conditions and implementation of new guidelines to reduce the amount of salt
applied per run; fay. Garbage & Rubbish Disposal $50,000 due to reduced volume
caused by fewer buildings and recycling efforts; fav. Overtime $40,000 due to
moderate weather conditions for snowplowing activity; and fay. Laundry & Cleaning
$5,100 based on required usage.
Favorability is partially offset by unfav. IT Operations ($25,000) due to one-time
software charges and Security Supplies ($60,000) due to increased use of account
(with reduced usage of Maintenance Supplies account).
($637,511.00)
$192,500.00
(900,000.00)
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
($637,511.00)
$192,500.00
-
(941,610.00)
$631,989.00 $1,269,500.00
$142,500.00 ($50,000.00)
21,500.00 21,500.00
(960,346.00) (18,736.00)
$12,500,240.61
($1,345,011.00) ($1,386,621.001 ($164,357.00) $1,222,264.00
$12,335,883.61
-25.97% - Unfav. due to lower than anticipated rate of return on investments.
- Transfers In from Project Work Order Fund for closed Maintence projects.
- Transfers Out to Project Work Order Fund to close Maintenance projects.
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
FACILITIES INTERNAL FORE.xlsx 3/13/2012
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
0.00%
0.00 0.00%
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET: FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Operations (63600)
OPERATING REVENUES:
Outside $735,492.00 $735,492.00 $901,492.00 $166,000.00 22.57% - Fav. Enhanced Access Fees $89,900 due to increased customer usage; Rebilled
Charges $14,200 due to external customer request for prcqect dev; Sale of Equip
$10,500 & Deferred Land File Tax $67,000 due to increased tax & assessment billings.
PartialIly offset by unfav. Reimb Equalization Services ($15,600).
Inside 25,697,543.00 25,697,543.00 22,469,143.00 (3,228,400.00) -12.56% - Unfav. OC Dept'l & Non Gov Dev ($2,957,300) due to rates reamining at prior year
levels; OC Deptl Ops & Non Gov Ops ($209,400) actuals slightly lower than budget,
which includes rate increase of 18% beginning 10/1/11. However, rate increase has not
been implemented as of right now; Equip Rental ($800) & Clemis Ops ($60,800)
subsequent to budget.
TOTAL OPERATING REVENUE $26,433,035.00 $26,433,035.00 $23,370,635.00 ($3,062,400.00) -11.59%
OPERATING EXPENSES $29,796,760.00 $29,794,180.00 $27,070,280.00 $2,723,900.00 9.14% - Fay. Sal & FB $3,222,600 due to vacancies; Deprec $1,177,400 fully deprec equip not
reflected in budget projection; Software Maint $20,500, Mem Dues $3,700, Indirect Cost
$274,400 and Communications $173,300 due to lower than anticipated costs; Service
Bureau $75,000 due to phasing out of microfiche costs; Contracted Svcs $20,700 due to
decrease in costs;Travel $12,500 due to decline in staff attending conferences; Mileage
$5,600 & Internal Svc $50,800 based on actual usage. Partially offset by unfav. Prof
Svcs ($1,228,100) implementing projects in IT FY 11-12 Master Plan due to current
vacancies; Expend Equip ($1,050,000) due to equip replacement, Copier Machine
Rental ($19,600) due to increase in contractual costs; Supplies ($3,800) due to usage
and Charge Card Fees ($11,000) for increase of credit card charges.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($3,363,725.00) ($3,361,145.00) ($3,699,645.00) ($338,500.00)
NON-OPERATING REVENUE 290,500.00 290,500.00 148,000.00 (142,500.00) -49.05% Unfav. Interest Income due to lower cash balance than anticipated.
TRANSFERS IN 906,676.00 906,676.00 906,676.00 0.00 0.00%
NET REV OVER(UNDER) EXP* ($2,166,549.00) ($2,163,969.0la ($2,644,969.00) ($481,000.00)
TOTAL NET ASSETS - BEGINNING 23,384,307.04
TOTAL NET ASSETS - ENDING $20 739 338 04
*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
Inside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
4,054,863.42
$3,219,311.42
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Telephone Communications (67500)
$30,000.00 $30,000.00 $11,400.00 $ (18,600.00) -62.00% Unfav. Sale of Phone External due to reduction in landline charges do to the closing of
Golden Oaks.
2,814,000.00 2,814,000.00 2,660,300.00 (153,700.00) -5.46% Unfav. Sale of Phone Internal due to reduction in telephone landline rates.
$2,844,000.00 $2,844,000.00 $2,671,700.00 ($172,300.00) -6.06%
$3,458,152.00 $3,458,152.00 $3,544,852.00 ($86,700.00) -2.51% Unfav. Comm ($316,400), Voice Mail ($2,000) & Internal Svcs ($1,800) due to actual
usage. Unfav. partially offset by fav. Sal & FB $67,000 due to underfills & vacancies;
Indirect Cost $59,100; Tower Charges $6,100 due to decreased pager usage; Deprec
$60,300, Soft lvtaint $30,000 & Equip Maint $11,000 subsequent to budget.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($614,152.00) ($614,152.0C1) ($873,152.00) ($259,000.00)
NON-OPERATING REVENUE 30,000.00 30,000.00 37,600.00 7,600.00 25.33% Fav. Interest Income due to higher cash balance than anticipated.
TRANSFERS IN - - - - 0.00%
TRANSFERS (OUT)- - - - 0.00%
NET REV OVER(UNDER) EXP" ($584,152.0a ($584,15.2.001 ($835,552.00) ($251,400.00)
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
Information Technology - CLEMIS (53500)
OPERATING REVENUES:
Outside $4,048,047.00 $4,048,047.00 $4,104,847.00
TOTAL OPERATING REVENUE $5,999,097.00
OPERATING EXPENSES $8,609,138.00
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET' FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
$56,800.00 1.40% Fav. Non-Oakland Access Fees $53,000 due to increase in FTE count for US Customs
& Border Patrol; Maintenance Contracts $148,000 Livescan maint after warranty and
Parts & Access $4,500 for CLEMIS Tech support. Partially offset by unfav. CLEMIS
Crash ($50,000) due to less than anticipated agencies participating in Crash program;
Rebilled ($35,600) due to connectivity costs & In-Car Terminals External ($63,100) due
to reduction in fleet of CLEMIS agencies.
Inside 1,951,050.00 1,951,050.00 2,166,650.00 215,600.00 11.05% Favin-Car Terminals Internal $28,000 due to Mobile Data participation count higher than
budget projection & Reimb General $186,500 based on actuals for CLEMIS staff
supporting Sheriff projects.
$5,999,097.00 $6,271,497.00 $272,400.00 4.54%
$8,609,138.00 $7,103,338.00 $1,505,800.00 17.49% Fav.Sal/FB $712,300 due to underfills & vacancies; Prof Svcs $199,100 due to
contractual services funded through grants for Records Management System upgrade;
Equip Maintenance $161,800 due to less than anticipated cost of repairs; Travel $1,800
due to reduced traveling to conferences; Comm $84,900 due to actual connectivity costs
less than anticipated; Printing $7,000 for reduced printing costs; Internal Svcs $481,500
based on actual usuage. Offset by unfav. Bank Charges ($70,000) due to cost for paypal
services for E-Commerce transactions; Indirect Cost ($53,000); Adj Pr Yr Exp ($19,700)
includes reclass of unallowable grant expense.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($2,610,041.00) ($2,610,041.00) ($831,841.00) $1,778,200.00
NON-OPERATING REVENUE 15,000.00 15,000.00 10,900.00 (4,100.00) -27.33% Unfav. Interest Income due to lower cash balance than anticipated.
TRANSFERS IN 2,044,186.00 2,044,186.00 2,044,186.00 - 0.00%
TRANSFERS (OUT)- - 0.00%
CAPITAL CONTRIBUTION 187,500.00 287,500.00 287,500.00 0.00 0.00%
NET REV OVER(UNDER) EXP* ($363,355.00) ($263,355.00) $1,510,745.00 $1,774,100.00
TOTAL NET ASSETS - BEGINNING 14,978,635.46
TOTAL NET ASSETS - ENDING $16,489,380.46
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Radio Communications (53600)
OPERATING REVENUES:
Outside $7,036,277.00 $7,036,277.00 $6,892,577.00 ($143,700.00) -2.04% Unfav. Outside Agency Revenue ($200,000) due to fewer non-emergency agencies than
anticipated. Partially offset by fay. Refund Pr, Yr Exp $56,300 reimbursement of AT&T
connecity costs to towers.
Inside 289,253.00 289,253.00 319,153.00 29,900.00 10.34% Fay. Parts Access $24,000 & Productive Labor $12,700 due to MDC repairs for OC
Agencies. Partially offset by unfav. Leased Equipment ($6,800) due to lower than
anticipated non-public users of the new system.
TOTAL OPERATING REVENUE $7,325,530.00 $7,325,530.00 $7,211,730.00 ($113,800.00) -1.55%
OPERATING EXPENSES $8,878,110.00 $8,878,110.00 $8,390,610.00 $487,500.00 5.49% Fay. Sal & FB $199,600 due to vacancies; Indirect Cost $42,300 subsequent to budget
projection; Comm $150,000 due to lower rates; Parts & Access $44,000 due to warranty
coverage of new system; Travel $15,000 due to decline in out-of-state training; Prof
Svcs $9,800 due to actual costs lower than budget projection; Laundry $800 & Internal
Svcs $142,300 based on actual usage. Partially offset by unfav. Equip Maint ($18,600)
due to higher than anticipated maintenance cost of new system; Tower Charges
($70,000) tower rent for add, sites due to coverage enhancements; Expendable Equip
($23,200) due to Next Generation 911 equip replacements and Supplies ($4,300).
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($1,552,580.00) ($1,552,580.00) ($1,178,880.00) $373,700.00
NON-OPERATING REVENUE 150,000.00 150,000.00 153,600.00 3,600.00 2.40% Fay. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN - 0.00%
TRANSFERS (OUT) (486,000.00) (486,000.00) (486,000.00) 0.00%
CAPITAL CONTRIBUTION 0.00%
NET REV OVER(UNDER) EXP* ($1,888,580.001 ($1,888,580.001 ($1,511,280.00) $377,300.00
TOTAL NET ASSETS - BEGINNING 57,188,242.41
TOTAL NET ASSETS - ENDING $55,676,962.41
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
$205,995.00
$205,995.00
$649,097.00
($443,102.00)
2,000.00
430,185.00
0.00%
0.00%
0.00%
($10,917.00) $14,083.00 $25,000.00
COUNTY OF OAKLAND
FY 2012 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
($11,400.00) -5.53%
($11,400.00) -5.53%
$36,400.00 5.61%
Fire Records Management ( 53100)
OPERATING REVENUES:
Outside
TOTAL OPERATING REVENUES
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP*
$205,995.00
$205,995.00
$649,097.00
($443,102.00)
2,000.00
430,185.1)0
($10,917.0a
$194,595.00
$194,595.00
$612,697.00
($418,102.00) $25,000.00
2,000.00 0.00
430,185.00 0.00
Unfav. primarily due to actual Rebilled Charges lower than anticipated.
Fav. Sal &FB $15,100 due to fav.Overtime & On Call; Communications $10,000 due to
savings in connectivity costs; Travel $5,000 due to decrease in staff traveling to off site
conferences; Exp. Equip $10,000 extending useful life of equip. Offset by unfav.
Software Maint ($2,600) due to increase in maintenance costs and Internal Svcs ($900)
due to actual usage.
TOTAL NET ASSETS - BEGINNING 473,173.58
TOTAL NET ASSETS - ENDING $487,256.58
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity AO in Expenses.
MARCH 7, 2012 AGENDA ITEM NO. 8 E
FISCAL SERVICES
OAKLANDCOUNTYPARKS
OAKLAND COUNTY PARKS & RECREATION
COMMISSION AGENDA
To: Chairman Fisher and Commission Members
From: Daniel J. Stencil, Executive Officer; Brain Menghini, Supervisor II—Fiscal Services
Submitted: March 13, 2012
Subject: National Bicycle League Outstanding Receivable Write Off
INTRODUCTION AND HISTORY
We have received notification from the Bankruptcy Court regarding the outstanding balance due to Oakland
County Parks and Recreation from National Bicycle League. The amount owed to Parks and Recreation was
$365 and the Court awarded 38.254% on the dollar. This resulted in a payment of $139.63. The difference of
$225.37 needs to be written off.
STAFF RECOMMENDATION
Staff recommends receiving this item and forwarding it to Jeff Phelps for the Manager of Fiscal Services
approval and presentation to the Board of Commissioners with the Quarterly Forecast Report.
MOTION
Move to receive this information from the United States Bankruptcy Court regarding the Outstanding
Receivable Write Off from National Bicycle League in the amount of $225.37 and forward it to Jeff Phelps for
the Manager of Fiscal Services approval and presentation to the Board of Commissioners with the Quarterly
Forecast Report.
Katie West
From: Kudla, Patty <kudlap@oakgov.com >
Sent: Wednesday, November 02, 2011 1:39 PM
To: Katie West; Holly Conforti
Cc: Steve Murphy work
Subject: Royal Oak Twp FIRE
Steve has recommended that the balance from oyalOak Twp Fire of $535 SO be written off. In January
2011 they reported to us that the mobile the y had been charged rental fees on, was no longer in their
possession (although they never turned the radio into us). We discontinued the rental charges at that
point, but still expected them to pay the amount due up until that time. However..., from our past
experience with them, we can assume that they will not concede to owing any charges.
Thanks,
Patty
248-858-1100
Fax 248-452-9873
Oakland County Radio Communications
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11/1/2010
1/31/2011
2/17/2011
2/17/2011
5/2/2011
6/30/2010 ,432
9/30/2010 338.
12/31/2010 247 \
1/18/2011 230
1/18/2011 230
3/31/2011 156 ./
10/5/2011
TOWNSHIP OF ROYAL OAK FIRE DEPT
ATTN PUBLIC SAFETY
21131 GARDENLANE 2ND FLR
FERNDALE, MI 48220
Dear Valued Customer
Our records indicate your account with Oakland County has not been paid. Your account is seriously past due and
requires immediate attention. If payment has already been sent, please disregard this letter.
Please remit payment immediately or contact us at the phone number shown below to make payment arrangements.
Failure to resolve this matter within 10 days of this notice will result in turning your account over to our legal counsel for
further action.
Entry Type Balance Due Date Accounting Date Days Late , Item
RAD0001475 IN 212.80
RAD0001513 IN 46.10
RAD0001544 IN 92.20
RAD0001554 IN 46.10
RAD0001555 IN 92.20
RAD0001591 IN 46.10
, 535.50
535.50 USD
-54
Please remit payment immediately
OAKLAND COUNTY
TREASURERS-CASH ACCTG BLDG 12 E
1200 N TELEGRAPH RD
PONTIAC,M1 48341-0479
Please feel free to call if you have any questions regarding your account.
2481858-0936
Sincerely,
Sheila Ann Currie
Smith, Laverne R
From: Soave, Tim <soavet@oakgov.com >
Sent: Thursday, March 01,2012 1:54 PM
To: 'Smith, Laverne': falardeaun@oakgov.com ; 'Pisacreta, Antonio'
Cc: 'Lynn Sonkiss'
Subject: FVV: Stateward Board and Care Cedit Adjustments
Attachments: Copy of StateWards-Accept Previously Denied 2007-2011fina12-29-12.xlsx
The Circuit Court is requesting the County write-off the receivables listed on the attachment. We need to include this with
the First Quarter Financial Forecast — a Be it Therefore Resolved paragraph authorizing the write off.
From: Cooperrider, John imailto:cooperriderj@oakgov.coml
Sent: Thursday, March 01, 2012 9:49 AM
To: Soavet
Cc: Kathleen M Lane; Sobocinskit
Subject: Stateward Board and Care Cedit Adjustments
Tim,
You'll recall back in November I emailed you about our efforts in working with the State to get some of these outstanding
credits resolved. I believe I had indicated that we were going to receive a large credit adjustment of $129,518 from the State
which we did. This left a balance of $53,452.70 on our books.
Tina has continued to work with Keith Schafer from DHS's Payment Reconciliation Department to clear up the remaining
outstanding requests for adjustments. Based upon our review and findings, we are in agreement with the State, that no
further credit from this balance is due Oakland County. Therefore, we feel these charges can be removed as outstanding
receivables.
Attached is a spreadsheet that details the findings per child and the amount that could be entered as a credit on the books.
I'm guessing if we can clear this up it will make Tina's and Kathy's life a little easier.
We are available if you have questions. Let me know how you think we should proceed. Thanks
John
20293 3010402 112570 126500 Due from SOM
20293 3010402 112570 731843 St Inst
2010-2011 (credit)
NAME Accept Previously Denied Charges Explanations Adjustment
___ State ID Amount
_
Bailey, Hannah X3514712A 51.02 Credit was received as Howard Bailey on the May 2010 report. 51.02
Adjustment was requested on the July 2009 report as not in Oakland County.
The child's name is Jackson Thomas Barrett in the State system and in
Oakland County's system as Zavion Thomas with an acceptance date of
Barrett-Jackson, Thomas X3294296A 30.60 2/5/08. 30.60
acceptance date is 10/22/08 and the youth acceptance notice was not received
Bennett, Jackson X3771102A 1,213.80 at the time of processing charges. 1,213 80
acceptance date is 7/2/08 and the youth acceptance notice was not received at
Daniel, Devonte X0293679A 14,879.41 the time of processing charges. 4,805.30
Credit requested was for paid previously in supervised independent living.
Decembe 2006 report indicated child in Harbor Oaks SIL 12/11/06 -12/31/06
$214.20. October 2007 report charged 12/11/06-12/31/06 in private
placement at $3068.10. Credit was requested for $4236.90 for period
12/11/06-1/8/07. Credit received was for duplicate charge of 29 days in SIL
12/11/06-1/8/07-Harbor Oaks. Correct placemet was Harbor Oaks-Private
Daniel Jeffrey X2152954A 4,236.90 Institution. 3,941.10
requested credit in error for one day in private placement for 9/18/06, but
Davis, Dwayne V2365682E 92.23 charge was actually for clothing. 92.23
credit requested in error for June 1-18, 2007 but actually was not charged on
Deaton, Kyle V2577864C 183.60 September 2007 report. 183.60
acceptance date is 4/8/10 and the youth acceptance notice was not received at
Degg, Steven X2059243 6,684,95 the time of processing charges. 6,684.95
duplicate adjusment requested in error for 7/23/07-8/5/07, but was calculated
Engle, Ana X2530745A 142,80 as part of adjusment requested and received for 5/25/07-8/5/07. 142.80
duplicate adjusment requested in error for 7/23/07-8/5/07, but was calculated
Engle, Christopher X2530718A 142.80 as part of adjusment requested and received for 5/10/07-8/5/07. 142.80
duplicate adjusment requested in error for 7/23/07-8/5/07, but was calculated
Engle, Emily X2530774A 142.80 as part of adjusment requested and received for 5/10/07-8/5/07. 142.80
duplicate adjusment requested in error for 7/23/07-8/5/07, but was calculated
Engle, Joy X2530734A 142,80 as part of adjusment requested and received for 5/25/07-8/5/07. 142.80
duplicate adjusment requested in error for 7/23/07-8/5/07, but was calculated
Engle, Tabitha X2530755A 142.80 as part of adjusment requested and received for 5/10/07-8/5/07. 142.80
Farwell, Alisa V3158122B 3,396.26 2,053.38
Farwell, Samantha V3158122C 12,093.12 497.00
1
20293 3010402 112570 126500 Due from SOM
20293 3010402 112570 731843 St lost
2010-2011 (credit)
Credit was requested in error for a four day period thought to be overlapping
when child was in children's village. Child was actually in Adrian facility 311/07-
3/15/07, then in Children's Village 3/16/07-3120/07, and again in Adrian from
Faulkner, Jamie X2088795A 720.16 3/20/07-3/31/07. 720.16
credit requested was for child not found in Oakland County Juvenile system as
Hall, Nathaniel X2799774A 5,190.72 Nathanial Hall. The last name is Hall-Thomas with acceptance date of 12/4/07. 5,190.72
Oredit'retei*I:leSs than amount Requesting write, off of ,aniriOht
Hallman, Kayla X3208283A 97.01 under $100.. ::: 1000
credit requested for exceptional request 10/4/07 should have only been for 28
Hoyt, Deyin X2778157A 428.40 days, not 70 days. Credit was rececived for 28 days correctly. 428.40
riarrigistiternia Morgan Qiiess7creditiSsuedi:bataiii.of cf*ditamount not
Hunter, Addison X3969301A 183.60 rei-.;efve(1 opt $1.00 teqUestin write off of balance____. : 40M0
credit requested for exceptional request 11/25/08 should have only been for 44
Jamison, James X1163892A 265.20 days, not 70 days. Credit was rececived for 44 days correctly. 265.20
acceptance date is 5/15/09 and the youth acceptance notice was not received
Lugo, Adrianna X4005915A 285.60 at the time of processing charges. 285.60
acceptance date is 6/2/09 and the youth acceptance notice was not received at
Lugo, Luis X4021139A 285.60 the time of processing charges. 285.60
acceptance date is 3/14/03 and the youth acceptance notice was not received
Mayes, Shanese X1593879A 173.40 at the time of processing charges. 173.40
acceptance date is 8/10/06 and the youth acceptance notice was not received
McGee, Felicia X2123720A 632.40 at the time of processing charges. 632.40 _
acceptance date is 4/3/09 and the youth acceptance notice was not received at
McKenna, Jessica X3576121A 51.00 the time of processing charges. 51.00
:original amount regtieted:wa:iricOrreCt. : Requesting write Of :0 0100 Under
. . Mendoza, Ricco X0915151A 4.00 $1.0.0.. : : 4 00 _
Credit received lets:thaniemoot requested; Requesting write off of amount
Mendoza, Troy X2957184A 0.20 tinder $100. 0.20:
the amount that was credited on the November 2008 report was the full
Myers, Logan X31 379A 56.10 amount requested of $112.20, but was incorrectly reported to Fiscal Services. 56.10
the amount that was credited on the November 2008 report was the full
Myers, Quentin X3202436A 56.10 amount requested of $112.20, but was incorrectly reported to Fiscal Services. 56.10
ending balance for 2010 was a credit of $593.60-amount beginning 2011 is
Peters, Christopher X3621394A 10(100 listed on spreadsheet submitted for response as $100 incorrectly 100.00
acceptance date is 4/6/06 and the youth acceptance notice was not received at
Rybinin, Gregory X2700392A 285.60 the time of processing charges. 285.60
20293 3010402 112570 126500 Due from SOM
20293 3010402 112570 731543 St lost _
2010-2011 (credit)
adjustment requested was for 19 days for 3/16/09-3129/09 double charged in
Smith, Destini V2047323B 1,962.12 private institution Only 10 days were confirmed as charged 1,962.12
credit was requested for double charge for placement in private institution for
2127109-3/29/09 at Don Bosco. Child was thought to be in supervised
independant living during that same time. Child was actually in private
institution Don Bosco during that time. The adjustment for was received for
Summers, Roger X2317409A 2,311.52 SIL correctly 1,995.32
credit requested originally in error as paid previously-the dates on the February
2007 report did not reflect the dates requested for credit on the October 2007
Willits, Adam X1957571A 1,461.00 report. I 1,461.00
acceptance date is 7/13/06 and the youth acceptance notice was not received
Wood, Christopher X2901091A 3,670.80 at the time of processing charges. 3,670.80
acceptance date is 7/9/08 and the youth acceptance notice was not received at
Wright, Matthew X3614725A 15,236.00 the time of processing charges. 15,236.00
credit requested as paid previously for 3/31/08-4/27/08 on the April report was
not paid on the March 2008 report as indicated on the the April 2008 request
Yambo, Alberto X2017832A 948.40 for adjusment report. 275.20
77,980.82 53,452.70
Totals
Due from State of MI a/r set up per memo from Probate Court StateWard offset letter per T Sobocinski/J Cooperrider
**Write/Offs
1) anything with $100 or less DR balance
2) credit balances that stayed the same from one yr to the next
3) memos from T Sobo/J Cooperrider, Probate Court that are non-collectible (ok'd for w/off by Board of Commissioners
4) credit balances authorized to be written off by T Sobo, J Cooperrider/Probate Court
3
z
Resolution #12087 April 18, 2012
Moved by Crawford supported by Middleton the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Crawford, Dwyer, Gershenson, Gingell, Gosselin, Hatchett, Jackson, Long, Matis,
McGillivray, Middleton, Nash, Nuccio, Potts, Quarles, River, Runestad, Scott, Taub, Weipert,
Woodward, Zack, Covey. (23)
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).
7RFRY APPROVE IHE FOREGOINMOLUTION
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 April 18,
2012, 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 18th day of April, 2012.
Kak
Bill Bullard Jr., Oakland County