HomeMy WebLinkAboutResolutions - 2012.09.20 - 20541MISCELLANEOUS RESOLUTION #12229 September 20, 2012
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2012 THIRD QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which
authorizes budget amendments for variance between estimated revenue and projected expenditures,
amendments are required; and
WHEREAS the Fiscal Year (FY) 2012 Third Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS the 52nd District Court - Division II (Clarkston) and the Circuit Court have requested a budget
amendment to correct a budget amendment made with 2nd Quarter that contained an incorrect Department
number; and
WHEREAS a budget amendment is recommended for the Prosecuting Attorney to recognize expense
reductions and revenue increases for FY 2012 to offset anticipated DHS revenue reductions for which budget task
credit was previously awarded; and
WHEREAS a budget amendment is recommended in the Clerk/Register of Deeds office to reallocate
funds in the amount of $10,000 from Professional Services to Micrographics — Maintenance Contract to
accurately account for actual expenditures; and
WHEREAS a budget amendment totaling $36,400 is recommended to reallocate funds from the Board of
Commissioner's Non-Departmental Legislative Expense to the Public Information line item to accurately account
for Webcasting expenditures; and
WHEREAS the Water Resources Commissioner is requesting to amend the General Fund budget to
correct the General Fund and Drain Equipment Fund for hospitalization illustrative rates. The implementation of
the Collaborative Asset Management System (CAMS) moved the General Fund salaries and fringes to the Drain
Equipment Fund, The hospitalization illustrative rates should have been deducted from the Drain Equipment Fund
instead of the General Fund; and
WHEREAS the Township of Milford Tr-Party Project #50361 was originally approved per MR #10123 at a
total project cost of $706,726 of which the County agreed to fund $235,575. The Township of Milford and the
Road Commission for Oakland County (RCOC) approved additional funding from Tr-Party monies allocated since
Project #50361 was initiated. The County share for this additional cost is $2,788. Funding for this additional
$2,788 is available in the General Fund Assigned Fund Balance for Tr-Party funding (GL acct #383510); and
WHEREAS a budget amendment is recommended to recognize that the Health Division has received
additional funding from MDCH through the Comprehensive Planning, Budgeting, and Contracting (CPBC)
Agreement in the amount of $52,254 which is less than fifteen percent of the original agreement required to
accept the amendment via separate resolution. Actual amendments to the County budget will consist of $53,460.
The difference of $1,206 is related to Grant Fees and Collections obtained from the grant award for WIC Resident
Services. Funding in the amount of $40,000 relating to Tobacco Retailer Inspections will be budgeted in the
General Fund as the grantor has recently changed the contract terms allowing the County to bill on a fixed fee for
service; and
WHEREAS a budget amendment is recommended to transfer funding in the amount of $22,300 from the
Professional Services line item within the Health and Human Services Admin Division to the Training-Educational
Supplies line item within the Children's Village Division to cover costs associated with a research based treatment
component being incorporated into residential programming; and
WHEREAS the Department of Information Technology has requested a budget amendment in the amount
of $1,500,000 to reappropriate funds previously approved by the Board for various IT projects such as Medical
Examiner's, Ehealth, and CAMS; funding is available in the IT Fund Net Assets-Designated for Projects; and
WHEREAS a budget amendment totaling $27,065 is requested within the Motor Pool Fund (#66100) to
reallocate revenues and expenditures as a result of a decrease in used replacement vehicle purchases, insurance
costs, indirect costs, external business revenue and external-warranty reimbursement, with an increase in
depreciation, internal parts and accessories usage, productive labor services, and gain on sale of equipment and
vehicles; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Taub and Crawford absent.
WHEREAS a budget amendment is recommended in the Friend of the Court - Access and Visitation
Grant (#27120) fund to reallocate revenue from State Operating Grants to Federal Operating Grants; and
WHEREAS a budget amendment is recommended in the Prosecuting Attorney — Cooperative
Reimbursement Program (CRP) Grant (#27315) fund to move the budget for FY 2012 to the account where actual
revenue is being received; and
WHEREAS the Prosecuting Attorney received contributions (donations) in the amount of $235.45 for the
Victim Services Section; and
WHEREAS the Parks and Recreation Commission has one (1) check unable to be processed due to
insufficient funds amounting to $19.00, and reports that the amount due and Non-Sufficient Fund Fees (NSF) for
these checks be written off or deemed uncollectible; and
WHEREAS the Oakland County Department of Economic Development and Community Affairs has
attempted to collect funds from loan recipients for the Community Development Block Grant ($49,822.51) and the
Home Investment Partnership Act Accounts ($50,109.00), and recommends ($99,931.51) be written off in
uncollectible loans.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2012
Third Quarter Financial Report.
BE IT FURTHER RESOLVED that the contributions made to the Prosecuting Attorney are accepted as
previously detailed.
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 Schedule A (General
Fund/General Purpose Budget Amendments) and Schedule B (Proprietary and Special Revenue Budget
Amendments).
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
5I-N?NCE 9,0-MMITTEE
a M, 1 14 'A'
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
ITEM 11
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Lynn Son.kiss, Chief, Fiscal Services
Gaia Piir, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2012 Third Quarter Forecast
DATE: September 13, 2012
FY 2012 THIRD QUARTER REPORT
Attached please find the Fiscal Year (FY) 2012 Third Quarter Forecast Report. In total, Fiscal Services forecasts that
the County will complete Fiscal Year 2012 with overall favorable variance of $18,730,524 in General Fund / Genera!
Purpose (GF/GP) operations, compared to the amended budget. OF/UP includes all operations except grants, enterprise
funds, and internal service funds. This overall favorability is split between receiving ($353,694) less revenue than
anticipated and projected favorability in expenditures of $19,084,218.
REVENUES
OF/UP revenues are 0.08% less than budget or ($353,694). Major variances are the result of the following events:
A. STATE GRANTS — Unfavorable: ($2,281,600)
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 $4.4 million.
B. OTHER INTERGOVERNMENTAL REVENUE — Favorable: $150,500
Favorable due to Convention Facility Liquor Tax Revenue of $400,000. This is partially offset by unfavorable
revenue from the State for Cigarette Tax Sales and unfavorable Circuit Court judge salary reimbursement due
to a vacancy (offset by salary favorability).
C. CHARGES FOR SERVICES — Favorable: $2,360,366
Primarily due to favorability in the County Clerk, Treasurer, and Management and Budget revenue budgets.
D. INVESTMENT INCOME — Unfavorable: ($1,006.500)
Investment income is unfavorable due to the decreased investment base and lower investment rates.
E. INDIRECT COST RECOVERY - Unfavorable: ($800,000)
Estimated forecast includes reduced activity from construction projects, grants, and proprietary funds. Several
internal service fluids have been closed over the past few years, Microfilm, Jail Commissary, Sheriff Aviation,
Office Equipment and Printing and Mailing.
F. OTHER REVENUES — Favorable: $480,499
Prior Year Adjustments.
EXPENDITURES
In total, expenditures are projected to be 4.55% under bucket or,221911.4.21tUavorable.
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
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEW 409 • WATERFORD M148328-0409 • (248) 858-2163 • FAX (248) 858-9172
EMAIL: vaneRl @oakgov.corn
Revenues - over/ (under) budget
Expenditures — (over)/under budget
Total Officially Reported Favorability
$( 353,694)
19,084,218
S 18,730,524
their costs and reorganize. In addition, an analysis of actual FY 2011 active employee healthcare costs was lower than
expected. Thus, FY 2012 healthcare rates were reduced by 10% subsequent to the adoption of the budget, resulting in
favorability in all departments and funds. Budget amendments were approved with the second quarter forecast for this
favorabiiity.
There are two departments projected to be unfavorable at the end of the fiscal year (barring any amendments);
Treasurer's Office and. the Water Resources Commissioner,
A. Treasurer — Unfavorable: ($76,000)
• The department is forecasted unfavorable mostly due to increase in Fees Civil Service activity. This is partially
offset by revenue favorability.
B. Water Resources Commissioner — Unfavorable: ($146,953)
* The department is forecasted unfavorable mostly due to changes related to the Collaborative Asset
Management System (CAMS) implementation and how time and labor distribution is billed from CAMS to the
various systems/funds. A budget amendment is recommended to partially resolve this for the amount of
$67,192 between WRC General Fund and the Drain Equipment Fund to correct the second quarter amendment
related to the fringe benefit rate change.
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 form 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 $20,746,319 in fund balance. Fund balance is budgeted, and if available can be used as a funding
source,. however GAAP does not allow fund balance to be "Leeolded as revenue". This is because Fund Balance is the
residual 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
$ ( 353,694)
(20.746,319)
$( 21,100,013)
19.084,218
S(2,015,795)
2
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 confilins 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 infomiation as to the effect on fund balance. This forecast projects that General Fund
balance will decrease by $2.0 million by the end of Fiscal Year 2012. The use of Fund Balance 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. However, it should be noted
that this forecast projects that the use of Fund Balance needed to support FY 2012 activities is $15,5 million less than
orig,inally plumed.
3
Expenditures
4010101
4010101
4010101
4010101
4010101
4010101
4010101
4010101
4010101
4010101
4010101
2010201
122050
122050
122050
122050
122050
122050
122050
122050
122050
122050
122050
125000
630660
631239
665882
730338
730422
730688
730695
731339
731346
731458
731941
732018
750392
750490
730422
Prosecuting Attorney
Revenue
4010101 122050
4010101 122050
9010101 196030
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2012
AMENDMENTS
- SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
GENERAL FUND (#101001
52nd District Court - Division 2 (Clarkston) / Circuit Court
Expenditures
3020301 121200 731997
3020301 121200 731416
3010301 121200 731997
3010301 121200 731416
52-2 Clark - Transportation of Clients
52-2 Clark - Priv Institutions - Residential
Cir Crt Gen Jur - Transportation of Clients
Cir Crt Gen Jur - Priv Institutions - Residential
Total Expenditures
Extradition Recovery Fee
Microfilming
Planned Use of Balance
Total Revenues
Computer Research Service
Court Transcripts
Expert Witness Fee & Mileage
Extradition Expense
Periodicals Books Publ Sub
Personal Mileage
Professional Services
Training
Travel and Conference
Metered Postage
Security Supplies
Preliminary Exam Transcripts
Total Expenditures
2,780.00
(1,080.00)
(2,780.00)
1,080.00
12,500.00
1,500.00
(102,500.00)
(88,500.00)
(4,000.00)
(4,000.00)
(4,000.00)
(4,500.00)
(4,000.00)
(3,000.00)
(5,000.00)
(10,000.00)
(15,000.00)
(5,000.00)
(5,000.00)
(25,000.00)
(88,500.00)
Non-Departmental
Revenue
9010101 196030 665882
Expenditures
9010101 153010 740135
Planned Use of Balance
Total Revenue
Road Comm Tri Party
Total yenditures
2,788.00
2,788.00
2,788.00
2,788.00
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2012
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
Clerk / Register of Deeds
Expenditures
2010401 172220 731458
2010601 172190 731150
Board of Commissioners
Expenditures
5010101 180020 731500
9090101 196030 731080
Co Clerk ROD-Professional Services (10,000.00)
Micrographics-Maintenance Contract 10,000.00
Total Expenditures
BOC-Public Information 36,400.00
Non-Dept- Legislative Expense (36,400.00)
Total Expenditures
Water Resources Commissioner
Revenue
9010101 196030 665882 Planned Use of Balance $ 67,192.00
Total Revenues $ 67,192.00
Expenditures
6010101 155010 722780 Hospitalization 44,867.00
6010101 149900 722780 Hospitalization 5,519.00
6010101 174250 722780 Hospitalization 9,484.00
6010101 174450 722780 Hospitalization 7,322.00
Total Expenditures $ 67,192.00
Federal Operating Grants
Planned Use of Balance
Total Revenues
40,000.00
(40,000.00)
(11,150.00)
(11,150.00)
Planned Use of Balance
Total Revenues
Expenditures
1060501 112090 750567 Training-Educational Supplies
Total Expenditures
22,300.00
22,300.00
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2012
AMENDMENTS
IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
Health Division / Non-Departmental
Revenue
1060220 134385 610313
9010101 196030 665882
Health Division / Child Care Fund
GENERAL FUND (#10100)
Revenue
9010101 196030 665882
Expenditures
1060101 133000 731458 Professional Services $ (22,300.00)
9010101 112700 788001 20293 Transfer Out 11,150.00
Total Expenditures $ (11,150.00)
CHILD CARE FUND (#20293)
Revenue
9010101 112700 615359 Child Care Subsidy 11,150.00
9090101 112700 695500 10100 Transfer In 11,150.00
Total Revenues 22,300.00
Information Technology Fund (#63600)
Revenue
1080101 152000 665882 Planned Use of Balance
Total Revenues
1,500,000.00
1,500,000.00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
FY 2012
AMENDMENTS ACCOUNT NUMBER
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aft Oper Unit Account Name
Friend of the Court - Access and Visitation Grant (#27120)
GR #0000000282
Revenue
3010404 126030 615571 State Operating Grants (27,395.00)
3010404 126030 610313 Federal Operating Grants 27,395.00
Total Revenues
Prosecuting Attorney - Cooperative Reimbursement Program (CRP) (#27315)
GR0000000143
Revenue
4010201 126070 630434 CRP Contract $ (1,749,105.00)
4010201 126070 625210 CRP 1,749,105.00
Total Revenues
Drain Equipment Fund (#63900)
Revenue
6010101 149760 665882 Planned Use of Balance (11,614.00)
Total Revenues (11,614.00)
Expenses
6010101 149760 722780 Hospitalization (67,192.00)
6010101 149760 796500 Budgeted Equity Adjustments 55,578.00
Total Expenditures (11,614.00)
Expenses
1080201 152010 731458 Professional Services 1,500,000.00
Total Expenses 1,500,000.00
FY 2012
AMENDMENTS ACCOUNT NUMBER
1030811 184010 730926
1030811 184010 730940
1030811 184010 750154
1030811 184010 761156
1030811 184010 796500
HEALTH - WIC (#285531
GR0000000205
Revenue
1060284 133270 610313
1060284 133270 615463
Expenditures
1060284
1060284
1060284
1060284
1060284
1060284
1060284
1060284
1060284
1060284
1060284
133270
133270
133270
133270
133270
133270
133270
133270
133270
133270
133270
702010
722740
730072
730373
730926
730982
731059
731346
731388
750049
750154
Motor Pool Fund (#66100)
Revenue
1030811
1030811
1030811 184010 635557
1030811 184010 635665
1030811 184010 635854
1030811 184010 665882
1030811 184010 675660
184010
184010
184010
184010
184010
184010 631463
184010 631610
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
10
Parts and Accessories
Productive Labor
Ext-Parts & Accessories
Ext-Productive Labor Rev
Ext-Warranty Reimbursement
Planned Use of Balance
Gain on Sale of Vehicles
Total Revenues
Indirect Costs
Insurance
Expendable Equipment
Depreciation Vehicles
Budgeted Equity Adjustments
Total Expenses
Federal Operating Grants
Grant Fees and Collections
Total Revenues
Salaries Regular
Fringe Benefits
Advertising
Contracted Services
Indirect Costs
Interpreter Fees
Laundry and Cleaning
Personal Mileage
Printing
Computer Supplies
Expendable Equipment
46,000.00
23,000.00
(1,300.00)
(33,200.00)
31,700.00
(122,435.00)
83,300.00
27,065.00
(251,669.00)
(291,700.00)
(31,700.00)
22,000.00
580,134.00
27,065.00
42,600.00
1,206.00
43,806.00
37,567.00
12,534.00
(25,000.00)
41,399.00
5,695.00
100.00
(700.00)
1,425.00
(2,500.00)
(1,000.00)
(7,000.00)
ACCOUNT NUMBER
FY 2012
AMENDMENTS
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Federal Operating Grants
Total Revenues
Salaries Regular
Fringe Benefits
Indirect Costs
Personal Mileage
Travel and Conference
Office Supplies
Postage
Convenience Copier
Info Tech Operations
Insurance Fund
Telephone Communications
Total Expenditures
(40,000.00)
(40,000.0(1)
(16,920.00)
(13,536.00)
(2,565.00)
(4,468.00)
(1,065.00)
(100.00)
(100.00)
(100.00)
(700.00)
(146.00)
(300.00)
(40,000.00)
HEALTH - Bioterrorism Grant (#28605)
GR0000000277
Revenue
1060290 115010 610313
1060290 115035 610313
Federal Operating Grants
Federal Operating Grants
Total Revenues
(53,221.00)
(38,729.00)
(91,950.00)
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
Acct Fund Aff Oper Unit Account Name
750301 Medical Supplies
Office Supplies
Training-Educational Supplies
Bldg Space Cost Allocation
Info Tech Operations
Maintenance Department Charges
Telephone Communications
Total Expenditures
Dept ID Program
1060284 133270
1060284 133270 750399
1060284 133270 750567
1060284 133270 770631
1060284 133270 774636
1060284 133270 775754
1060284 133270 778675
(5,000.00)
(28.00)
(5,500.00)
7,200.00
(2,000.00)
(10,386.00)
(3,000.00)
43,806.00
HEALTH - Env Health Grants Fund (#28597)
GR0000000597
Revenue
1060220 134385 610313
Expenditures
1060220 134385 702010
1060220 134385 722740
1060220 134385 730926
1060220 134385 731346
1060220 134385 732018
1060220 134385 750399
1060220 134385 750448
1060220 134385 770667
1060220 134385 774636
1060220 134385 774677
1060220 134385 778675
11
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
FY 2012
AMENDMENTS
Dept ID Program
Expenditures
Acct Fund Aff Oper Unit Account N ame
12
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
1060290
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115010
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
115035
702010
722740
730926
730646
731346
731388
732018
750077
750154
750392
750399
750567
770631
774636
774677
778675
702010
722740
730072
730926
731346
731388
731941
732018
750077
750392
750399
750567
770631
770667
773630
774636
774677
Salaries Regular
Fringe Benefits
Indirect Costs
Equipment Maintenance
Personal Mileage
Printing
Travel and Conference
Disaster Supplies
Expendable Equipment
Metered Postage
Office Supplies
Training-Educational Supplies
Bldg Space Cost Allocation
Info Tech Operations
Insurance Fund
Telephone Communications
Salaries Regular
Fringe Benefits
Advertising
Indirect Costs
Personal Mileage
Printing
Training
Travel and Conference
Disaster Supplies
Metered Postage
Office Supplies
Training-Educational Supplies
Bldg Space Cost Allocation
Convenience Copier
Info Tech Development
Info Tech Operations
Insurance Fund
(26,132.00)
(17,:350.00)
(4,522.00)
(1,289.00)
(292.00)
(100.00)
(1,669.00)
11,656.00
(10,271.00)
(100.00)
(1,067.00)
3,536.00
(1,788.00)
(1,944.00)
(113.00)
(1,776.00)
(36,313.00)
(7,985.00)
(408.00)
(4,330.00)
(5,551.00)
750.00
4,120.00
(70.00)
11,000.00
(1.00)
(11,000.00)
3,800.00
(1,370.00)
(563.00)
(18,000.00)
27,083.00
(347.00)
ACCOUNT NUMBER
PROPRIETARY! SPECIAL
Dept ID Program
1060290 115035
FY 2012
AMENDMENTS
(91,950.00)
456.00
115010 610313
115035 610313
HEALTH - PHEP (#28610)
GR0000000611
Revenue
1060290
1060290
83,510.00
58,094.00
141,604.00
Federal Operating Grants
Federal Operating Grants
Total Revenues
Salaries Regular
Fringe Benefits
Advertising
Equipment Maintenance
Indirect Costs
Personal Mileage
Printing
Disaster Supplies
Metered Postage
Office Supplies
Training-Educational Supplies
Bldg Space Cost Allocation
Convenience Copier
Info Tech Operations
Insurance Fund
Telephone Communications
Salaries Regular
Fringe Benefits
Indirect Costs
Personal Mileage
Printing
Training
Travel and Conference
Disaster Supplies
Metered Postage
Office Supplies
38,053.00
26,520.00
1,250.00
1,250.00
5,769.00
416.00
500.00
1,545.00
69.00
681.00
500.00
2,737.00
1,125.00
2,100.00
230.00
765.00
21,833.00
15,217.00
3,310.00
784.00
1,000.00
5,000.00
111.00
1,984.00
125.00
1,000.00 13
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
REVENUE FUNDS - SELF BALANCING AMENDMENTS
Acct Fund Aff Oper Unit Account Name
778675 Telephone Communications
Total Expenditures
Expenditures
1060290 115010 702010
1060290 115010 722740
1060290 115010 730072
1060290 115010 730646
1060290 115010 730926
1060290 115010 731346
1060290 115010 731388
1060290 115010 750077
1060290 115010 750392
1060290 115010 750399
1060290 115010 750567
1060290 115010 770631
1060290 115010 770667
1060290 115010 774636
1060290 115010 774677
1060290 115010 778675
1060290 115035 702010
1060290 115035 722740
1060290 115035 730926
1060290 115035 731346
1060290 115035 731388
1060290 115035 731941
1060290 115035 732018
1060290 115035 750077
1060290 115035 750392
1060290 115035 750399
ACCOUNT NUMBER
!PROPRIETARY / SPECIAL REVENUE
Dept ID Program Acct
1060290 115035 750567
1060290
1060290
1060290
1060290
1060290
115035
115035
115035
115035
115035
770631
770667
774636
774677
778675
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FUNDS - SELF BALANCING AMENDMENTS
Fund Aff Oper Unit Account Name
Training-Educational Supplies
Bldg Space Cost Allocation
Convenience Copier
Info Tech Operations
Insurance Fund
Telephone Communications
Total Expenditures
FY 2012
AMENDMENTS
1,625.00
2,057.00
750.00
2,700.00
162.00
436.00
141,1304.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER FORECAST
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2012 BUDGET AMOUNT
ADOPTED AS FY 2012 FAVORABLE/
BUDGET AMENDED FORECAST (UNFAVORABLE) PERCENT
REVENUES
GENERAL FUND
Taxes $ 198,329,187.00 $ 198,329,187.00 $ 199,173,928.00 $ 844,741.00 0.43%
Federal Grants 581,971.00 861,770.00 760,070.00 (101,700.00) (4, -11.80%\
State Grants 20,285,297.00 19,668,287.00 17,386,687.00 (2,281,600.00) k.,,..;11.60%5)
Other Intergovernmental Revenue 11,090,534.00 10,917,796.00 11,068,296.00 150,500.00 1.38%
Charges for Services 100,473,693.00 99,625,188.00 101,985,554.00 2,360,366.00 2.37%
Indirect Cost Recovery 8,700,000.00 8,700,000.00 7,900,000.00 (800,000.00) -9.20%
Investment Income 3,256,500.00 3,256,500.00 2,250,000.00 (1,006,500.00) -30.91%
Other Revenues 56,012,382.00 57,490,780.00 57,971,279.00 480,499.00 0.84% 11
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 398,729,564.00 $ 398,849,508.00 $ 398,495,814.00 $ (353,694.00) -0.09%
PLANNED USE OF FUND BALANCE $ 17,608,009.00 $ 20,746,318.76 $ 20,746,318.76 $- 0.00%
TOTAL GF/GP FUNDS $ 416,237.573.00 $ 419,595,826.76 $ 419,242,132.76 $ (353,694.00) -0.08%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 51,706,676.00 $ 51,479,236.59 $ 47,632,236.59 $ 3,847,000.00 7.47%
16,832,789.00 17,053,878.40 16,944,278.40 109,600.00 0.64%
6,119,500.00 6,075,057.94 5,906,057.94 169,000.00 2.78%
$ 74,658,965.00 $ 74,608,172.93 $ 70,482,572.93 $ 4,125,600.00 5.53%
LAW ENFORCEMENT
Prosecuting Attorney 19,604,241,00 19,758,490,67 18,453,590.67 1,304,900.00 6.60%
Sheriff 141„ . 102 850 00 139,531,343.79 137,225,443.79 2,305,900.00 1.65%
TOTAL LAW ENFORCEMENT $ 160,707,091.00 $ 159,289,834.46 $ 155,679,034.46 $ 3,610,800.00 2.27%
GENERAL GOVERNMENT
Clerk/Register of Deeds 11,318,945.00 11,247,082.81 10,204,632.81 1,042,450.00 9.27%
Treasurer 7,647,233.00 8,639,539.01 8,715,539.01 (76,000.00) -0.88%
Board of Commissioners 3,063,647.00 3,037,412.34 2,832,712.34 204,700.00 6.74%
Library Board 1,465,669.00 1,455,945.56 1,412,415.56 43,530.00 2.99%
Water Resources Commissioner 5,065.948.00 5.193.500.00 5,340,453.00 (146.953.00) -2.83%
TOTAL GENERAL GOVERNMENT $ 28,561,442.00 $ 29,573,479.72 $ 28,505,752.72 $ 1,067,727.00 3.61%
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
$ 5,771,364.00 $ 5,729,718.08 $ 5,616,718.08 $ 113,000.00 1.97%
21,096,363.00 21,211,731.13 19,450,731.13 1,761,000.00 8.30°,/,,
2,650,177.00 2,653,595.43 2,526,095.43 127,500.00 4.80%
1,267,122.00 1,250,610.01 1,048,210.01 202,400.00 16.18%
3,971,493.00 4,082,362.11 3,758,362.11 324,000.00 7.94%
65,792,522.00 69,546,584.89 63,989,584.89 5,557,000.00 7.99%
16,478,849.00 16,630,915.83 15,580,915.83 1,050,000.00 6.31%
7,287,536.00 7,834,445.25 7,230,045.25 604,4nO.n0 7.71%
$ 124,315,426.00 $ 128,939,962.73 $ 119,200,662.73 $ 9,739,300.00 7.55%
$ 388,242,924.00 $ 392,411,449.84 $ 373,868,022.84 $ 18,543,427.00 4.73%
27,994,649.00 $ 27,184,376.92 $ 26,643,586.92 $ 540,791.00 1.99%
416,237,573.00 $ 419,595,826.76 $ 400 511 608 76 $ 19 084 218 00 4.55%
General Fund/General Purpose
--
Favorable/(Unfavorable) - Budget Perspective $- $ - $ 18,730,524.00 $'18,730,524.00 ;
G 'AAP Required Adjustment (eliminating use of fund balance "revenue") $ (20,746,318.76) ($20,746,318.76)
'''''41 \,, .:::,:,‘,c,
GAAP - BASED REPORT (forecasted impact on Fund Balance) ($2,015,794.76) ($2,015,794.76)
15
$ 198,066,687.00 $ 198,066,687.00 $ 198,808,728.00 $ 742,041.00
98,500.00 98,500.00 98,500.00 -
76,000.00 76,000.00 191,700.00 115,700.00
88,000.00 88,000.00 75,000.00 (13,000.00)
$ 198,329,187.00 $ '198,329,187.00 $ 199,173,928.00 $ 844,741.00
49,000.00 63,233.00 23,233.00 (40,000.00)
21,728.00 287,294.00
300,000.00 300,000.00
581,971.00 $ 861,770.00 $
287,294.00
300,000.00
760,070.00 $ (101,709.00)
5,053,257.00
15,101,797.00
4,375,486.00
15,160,398.00
4,375,486.00
12,940,398.00 (2,220,000.00)
- $
82,000.00
129,243.00
- $
82,000.00
129,243.00
- $
82,000.00
67,543.00 (61,700.00)
- $
1,000.00
129,243.00
2,160.00 $
1,000.00
129,243.00
2,260.00 $ 100.00
1,000.00
67,543.00 (61,700.00)
16 " Revenue variance is partially offset by an expenditure variance. 1 of 8 9/6/2012
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Adopted
Budget
Amended
!Budget
FY 2012
FORECAST
Amount
Favorable
(unfavorablii) Percent Explanation of Significant Variances
TAXES (601000-601999)
Property Taxes - July Tax Levy
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
FEDERAL GRANTS (610000-610999)
Sheriff - Patrol
Sheriff - Corrective Services
Prosecuting Attorney
Homeland Security - Disaster Control
Health Division
Children's Village
Total Federal Grants
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
Economic Development
Health Division
Non-Departmental - Child Care Subsidy
Total State Grants
0.37% Drop in taxable valuable ($161,859) offset by
reduction of increment financing offsets $903,900.
0.00%
152.24% Fay. Receipt of Payment in Lieu of taxes in excess
of budget
-14.77% Reflects reduction in activity.
0.43%
0.00%
0.00%
-47.74% DHS contract billable service hours continues to
decline (50% Federal, 50% State); budget
amendment recommended to resolve budget task
shortfall.
-63.26% Unfav. Disaster Control Fed Subsidy due to delay
from the State in issuing the Emergency
Management Performance Grant (EMPG).
0.00%
0.00%
-11.80%
4.63% Increased ORV Safety grant award.
0.00%
-47.74% DHS contract billable service hours continues to
decline (50% Federal, 50% State); budget
amendment recommended to resolve budget task
shortfall.
0.00%
0.00%
-14.64% Built into the Circuit Court Family Division, Human
Services Admin 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 favorability.
20,285,297.00 $ 19,668,287.00 $ 17,386,687.00 $ (2,281,600.00) -11.60%
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Adopted
Budget
8,600,000.00 $
54,000.00
4,500.00
2,500.00
468,840.00
1,960,694.00
Non-Departmental
HHS - Homeland Security
Circuit Court
District Court
Sheriff
Non-Departmental - Reimb Judges Salaries
4,134,000.00
2,227,000.00
4,134,000.00
2,227,000.00
4,005,500.00
2,157,000.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Amount
Amended FY 2012 Favorable
Budget FORECAST (unfavorable Percent Explanation of Significant Variances
8,600,000.00 $ 8,770,500.00 $ 170,50(1.00 1.98% Fay due to anticipated Convention Facility Liquor
Tax revenue $400,000. Partially offset for unfav.
due to decrease in Cigarette Tax sales ($122,500)
and unfav revenue for State Court Fund Disb PA
189 ($107,000).
54,000.00 59,400.00 5,400.00 10.00% Fav. Local Match due to higher than anticipated
revenue from the installation of sirens.
4,500.00 4,500.00 0.00%
2,500.00 2,300.00 (20(1.00) -8.00% Unfav. Drug Case Management due to a decrease
in drug case filings.
296,102.00 358,902.00 62,800.00 21.21% Fav SSI Payments in excess of budget.
1,960,694.00 1,872,694.00 (88,00(1.00) -4.49% Unfav due to Circuit Court Judge Salary reimb
(judgeship vacancy) which is offset by salary
favorability.
59,400.00
4,500.00
2,300.00
358,902.00
1,872,694.00
Total Other Intergovernmental Revenue
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court - Civil/Criminal 3,021,500.00 $
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)
10,917,796.00 $ 11,068,296.00 $ 150,50(1.00 1.38%
3,021,500.00 $ 2,891,500.00 $
2,029,500.00
4,594,600.00
1,887,500.00
11,090,534.00 $
2,024,500.00
4,616,600.00
1,887,500.00
2,099,500.00
4,433,600.00
1,767,700.00
(130,00(1.00) -4.30% Unfav. due to a reduction in the collections of Court
Costs ($90,000) as well as a reduction in Civil
Mediation Payments ($40,000).
70,000.00 3.45% Fay. due to an increase in Refund Fees PD Def
Attorney collected.
(161,000.00) -3.50% Unfav. Probation Fees ($161,000) due to a
decrease in the public's ability to pay.
(119,800.00) -6.35% Unfav. Ordinance Fines and Costs ($100,000),
Probation Fees ($30,000) and Assessment Fees
($4,800) 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.
(128,500.00) -3.11% Unfav. Ordinance Fees and Costs ($78,500) and
Probation Fees ($50,000) due to a decline in
caseload and a decrease in the public's ability to
pay.
(70,000.00) -3.14% Unfav. Ordinance Fines and Costs ($70,000) and
Probation Fees ($40,000) due to a decline in
caseload and the public's ability to pay; partially
offset by Fay. State Law Costs $40,000 due to an
increase in State violation caseload.
17 2 of 8 916/2012 * Revenue variance is partially offset by an expenditure variance.
COUNTY OF OAKLAND
GENERAL FUND /GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Probate Court - Estates and Mental Health
Amount
Adopted Amended FY 2012 Favorable
Budget I3udget FORECAST (unfavorablig Percent Explanation of Significant Variances
512,300.00 512,300.00 492,300.00 (20,000.00) -3.90% Unfav. due to loss in Gross Estate Fees which are
contingent on the gross value of an estate, ability to
pay the fees and the number of cases filed.
Total Administration of Justice $ 18,423,400.00 $ 18,406,400.00 $ 17,847,100.00 $ (559,300.00) -3.04%
Law Enforcement
Prosecuting Attorney $ 432,300.00 $ 432,300.00 $ 447,900.00 $ 15,600.00 3.61% Fav due to receipt of unbudgeted Extradition
Recovery Fee revenue of $13,800 and Microfilming
revenue of $1,800.
Sheriffs Office 196,900.00 196,900.00 196,900.00 - 0.00%
Sheriff-Administrative Services 442,100.00 492,100.00 525,800.00 33,700.00 6.85% Fay. Gun Registrations of $18,000; Photographs of
$2,900; Photostats of $20,000; Registration Fees of
$500; Fee Income of $11,300; and Fingerprints of
$16,000 reflecting increasing requests for these
products; partially offset by lower anticipated
receipts of Recovered Indigent Monies of ($35,000).
Sheriff - Corrective Services 2,543,266.00 2,543,266.00 2,828,266.00 285,000.00 11.21% Fav anticipated Diverted Felon receipts of $400,000;
partially offset by unfav. Board and Care receipts of
($115.000).
Sheriff - Corrective Services Satellites 1,681,368.00 644,709.00 424,809.00 (219,900.00) -34.11% Unfav. Board and Care of ($225,000), a budget
amendment is pending to reduce budget to
anticipated receipts. Unfav. Offset by fav exp in
Corrective Svcs. and Reimb. Salaries of $5,100
budgeted in other divisions.
Sheriff - Emergency Response and Prepared.
Sheriff - Patrol Services
Sheriff - Investigative Forensic Services
Total Law Enforcement
General Government
2,606,382.00 2,546,829.00 2,546,829.00 0.00%
43,252,429.00 42,693,569.00 42,436,769.00 (256,800.00) -0.60% Unfav. Sheriff Special Deputies of ($178,000) due
to adjustments to anticipated Patrol Contract
revenues with CVT's; reduced OUIL Third Offense
revenue receipts of ($100,000); partially offset by
Wrecker Service receipts of $6,200; Fee Income of
$3,600; Inspection of Boat Livery income of $600;
Miscellaneous Income of $4,200; and receipt of
Liquor Control of $6,600.
792,392.00 792,392.00 887,692.00 95,300.00 12.03% Favorable receipt of Confiscated Property of $9,500;
Reimbursement of Salaries of $79,800 and Misc
revenues of $6,000.
51,947,137.00 $ 50,342,065.00 $ 50,294,965.00 $ (47,100.00) -0.09%
18 3 of 8 9/6/2012 * Revenue variance is partially offset by an expenditure variance.
Clerk - Elections 175,000.00 175,750.00 426,350.00 250,600.00
Clerk - Register of Deeds & Micrographics 7,900,200.00 7,900,200.00 8,995,700.00 1,095,500.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Clerk - County Clerk
Amount
Adopted Amended FY 2012 Favorable
Budget Budget FORECAST (unfavorable Percent Explanation of Significant Variances
2,730,493.00 $ 2,730,493.00 $ 3,049,293.00 $ 318,800.00 11.68% Fay. Certified copies $425,600,CVR County Portion
$5,000, E-filing Fees, 45,000, Garnishment Fees
$50,000, Jury Fees $10,000, Marriage License Fees
$6,000,Photographs $62,000 and passport fees
$8,800 due to increased activity. Also, Contributions
$1,600 due to voluntary donations of elected officials
salary. Partially offset by Unfav. Assumed Names
($7,600), Confidential Intermediary ($6,000), Notary
Commission ($12,000), Miscellaneous ($19,000)
Photostats ($69,900), Trial Fees ($3,500) due to
less activity, Bond Fees ($45,000) and Forfeiture of
Bonds ($132,200) which is dependent on
prosecutors filing motions with the courts to collect.
142.59% Fay. Reimb General $256,000 due to
reimbursement from State of Michigan for
February's Presidential Primary; partically offset by
unfavorable operating expenditures. Election Filing
Fees Late $8,500 due to Corporation Counsel's
efforts to collect on late filers.Qualified Voter File
Fees $1,000 due to increased activity. Partially offset
by unfav. Board of Canvasser Service Fee
($13,000) due to local school election consolidation,
Photostats ($1,900) due to less activity,
13.87% Fav. Mortgages $800,000, Land Transfer Tax
$300,000, Recording Fees $200,000 and
Microfilming $9,000 due to increased activity.
Partially offset by Unfav. Chattel Mortgages
($13,000) due to IRS guidelines and more filings are
done at the state level, Enhanced Access Fees
($100,000) due to decrease in online activity,
Photostats ($57,000) Plat Service Fees ($2,500)
due to downturn in development, Miscellaneous
($13,000) due less activity on report requests, Fed
Tax Leins Cert of Release ($20,000) due to less
activity and Remonumentation Fee ($8,000)
19 4 of 8 9/6/2012 * Revenue variance is partially offset by an expenditure variance.
1,368,112.00 1,368,112.00 1,350,031.00 (18,081.00)
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Treasurer
Board of Commissioners
Library Board
Amount
Adopted Amended FY 2012 Favorable
Budget, Pudget FORECAST (unfavorable) Percent Explanation of Significant Variances
4,922,918.00 5,657,918.00 6,538,718.00 880,800.00 15.57% Fay. primarily due to increased activity involving the
sale of foreclosed property (formerly reported under
the Land Sales Fund), as well as an increase in Title
Search Fees $900,000, Foreclosure Notification Fee
$65,000, Civil Action Service Fees $100,000,
Administration Fees $30,000, Pilot State owned
Land $62,000, Tax Reverted Land Co Portion
$55,200, Recording Fee Forfeiture Certifications
$42,000 offset by projected unfav. expenditure,
Recording Fee Redemption Certification $42,000
offset by projected unfav. expenditure. Favorability
offset by unfav Industrial Facilities Tax ($270,000)
and TIFA/DDA Recovery IFT ($45,000) due to
decreasing values. Also, offset by unfavorable
Miscellaneous ($73,300) due to less anticipated use
and Delinquent Per Prop Tax Admin ($23,200) and
Photostats ($3,900) due to online access.
600.00 600.00 600.00 0.00%
27,000.00 27,000.00 67,100.00 40,100.00 148.52% Fay. Reimb. Salaries $47,100 due to unanticipated
receipt of state payment Unfav Copier Machine
Charges ($3,000) due to online access, Misc
($4,000) due to loss of paralegal contracts.
Water Resources Commissioner -1.32% Unfav - Soil Erosion Fees ($20,000) decrease in
building activity/permits due to downturn in housing
market. Fay - Donations $1,919 due to salary
reimbursement from Water Resources
Commissioner to be applied to Watershed Councils.
Total General Government $ 17,124,323.00 $ 17,860,073.00 $ 20,427,792.00 $ 2,567,719.00 14.38%
County Executive
County Exec - Auditing $ - $ - $ 34.00 $ 34.00 100.00%
M&B - Purchasing Division 170,000.00 170,000.00 240,000.00 70,000.00 41.18% Favorable Vendor Incentive Program.
M&B - Equalization Division 3,193,904.00 3,201,164.00 3,276,164.00 75,000.00 2.34% Favorable -Increased contract billing.
M&B - Fiscal Services Division 415,600.00 415,600.00 590,600.00 175,000.00 42.11% Favorable Late Penalty and Tax Intercept Fees due
to Reimbursements efforts for collections.
20 5 of 8 9/6/2012 * Revenue variance is partially offset by an expenditure variance.
Central Services - Support Services
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
Adopted
Budget
506,500.00
800.00
3,154,1338.00
2,887,496.00
300,000.00
40,000.00
189,000.00
917,895.00
323,000.00
Amended
Budget
506,500.00
800.00
3,178,195.00
2,887,496.00
300,000.00
40,000.00
189,000.00
917,895.00
323,000.00
FY 2012
FORECAST
374,800.00
800.00
2,933,295.00
3,237,496.00
400.00
250,000.00
22,500.00
189,000.00
802,895.00
410,713.00
(115,000.00)
87,713.00
887,000.00
887,000.00 $
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Amount
Favorable
(unfavorable Percent Explanation of Significant Variances
(131,700.00) -26.00% Unfav. Printing ($34,000), metered postage ($9,400)
& Standard Mail ($93,000) due to loss of CVT
business, offset by fav. printing, metered postage
and mail handling-postage expenses. Fav.
Commission Vending revenue $5,000 due to more
than expected.
0.00%
0.00%
(244,9001.00) -7.71% Unfav. Flu Vaccine Fees ($200,000); Flu 3rd Party
($40,000); and Hepatitis Vaccine ($4(l,000) due to
decrease in demand; partially offset by expd fay.
Unfav. Clinic Charges ($100,000) due to delay in
collecting fee as well as Dental Service Fees
Outside ($99,900) due to privatization of Clinic within
the Oakland County Sheriffs Office Jail. Partially
offset by Fav. Food Service Licenses $75,000;
Inspection Fees $75,000; and On-Site Sewage
Permits $65,000 due to increase in demand along
with Immunizations $20,000 due to administration of
new shots.
350,000.00 12.12% Fav. Out County Board and Care due to increased
use by other counties.
400.00 100.00% Fav. Educational Training due to revenue received
from CPR supplies and equipment rental.
(50,000.00) -16.67% Unfav. due to reduced number of Weekend
Alternative Program (WAM) work crews.
(17,500.00) -43.75% Unfav. due to restructuring of the Master Gardener
Program.
0.00%
-12.53% Unfav. in adoption activity and anticipated contract
rev due to downturn in the economy. Offset reflected
in fay personnel expense.
0.00%
0.00%
27.16% Fav. due to donation for GLRI Grant and transfer of
Community Partnership Fund to General Fund.
12,129,650.00 $ 12,328,697.00 $ Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Total Non-Departmental
$ 12,098,833.00 $
880,000.00 $
880,000.00 $
199,047.00
1,087,000.00 200,000.00
1,087,000.00 $ 200,000.00
1.64%
22.55% Fav. reflects increase in commission on pay phones
$150,000 and Misc revenue budgeted in Non-Dept -
Sundry $50,000.
22.55%
21 6 of 8 9/6/2012 * Revenue variance is partially offset by an expenditure variance.
Amount
Adopted Amended FY 2012 Favorable
Budget, Budget FORECAST (unfavorablej. Percent Explanation of Significant Variances
$ 100,473,693.00 $ 99,625,188.00 $ 101,985,554.00 $ 2,360,3613.00 2.37%
$ 8,700„000.00 $ 8,700,000.00 $ 7,900,000.00 $ (800,000.00) -9.20% Unfav, due to lower than expected activity related to
construction projects, grants, and proprietary funds,
as well as closure of some internal service funds.
6,000.00 $
43,000.00
2,500.00
5,000.00
3,200,000.00
3,256,500.00 $
6,000.00 $
43,000.00
2,500.00
5,000.00
3,200,000.00
3,256,500.00 $
3,500.00 $ (2,500.00) -41.67% Unfav, due to income investment base and market
rate adjustments.
1,000.00 1,000.00 100.00%
0.00%
43,000.00 0.00%
2,500.00 0.00%
(5,000.00) -100.00%
2,200,000.
-
00 (1,000,000.00) -31.25% Unfav. due to income investment base and market
rate adjustments.
2,250,000.00 $ (1,006,500.00) -30.91%
- $
351,305.00
10,545.00
18,718.00
19,745.00
5,745.00
50,000.00 $
339,889.00
693,033.00
18,718.00
257,071.00
5,745.00
50,000.00 $
339,889.
-
00
747,933.00
208,500.
-
00
600.00
12,718.00
718,471.00
5,099.00
5,745.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
(6,000.00)
461,400.00
5,099.00
54,900.00
600.00
Total Charges for Services
INDIRECT COST RECOVERY (640100)
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
Total Investment Income
OTHER REVENUES (670000-695500)
Circuit Court
District Court
Probate Court
Prosecuting Attorney
Sheriff Office
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
0.00%
0.00%
0.00%
0.00%
7.92% Favorable County Auction receipts of $49,700.
Budget is in Patrol Services Division, but actuals are
reflected in Sheriff's Office; and Enhancement
Funds of $5,200.
0.00%
100.00% Receipt of Ad) of Prior Years Revenues, and Refund
Prior Years Expenditures.
-32.05% Unfav. due to actual County Auction receipts
recorded in Sheriff Office rather than Patrol
Services.
179.48% Receipt of Refund Prior Years Expenditures of
$42,900; and Adjustment of Prior Years Revenues
of $418,500.
100.00% Due to Cash Overages
0,00%
0.00%
208,500.00 100.00% Adj. of Prior Years Revenues to adjust Dispatch
Deferred Revenue account.
22 7 of 8 9/6/2012 * Revenue variance is partially offset by an expenditure variance.
Adopted
Budget
Amended
Budget
4,300.00 4,300.00
Percent Explanation of Significant Variances
0.00%
0.00%
100.00% Equalization prior year revenue.
200.00% Fay. printing materials auction due to closing printing
business and outsourced to Oakland Schools.
Amount
Favorable
(unfavorable.'
8,000.00
8,600.00
5,656,048.00
49,375,476.00
56,012,382.00
17,508,009.00
17,508,1009.00
5,656,048.00
49,875,476.00
$ 57,490,780.00
7,464,234.76
13,282,084.00
20,746,318.76 $
153,000.00
20,000.00
153,000.00
417,500.00 417,500.00
0.00%
0.00%
6,300.00 4.12% Fay, donations for Business Roundtable event
0.00%
-95.81% Prior Years Adjustments anticipated to be lower than
budgeted.
0.00%
0.00%
0.84%
(400,000.00)
480,499.00
0.00%
0.00%
0.00%
900.00 100,00% Refund Prior Years Expenditure
123,000.00 100.00% Fay. Prior Years Revenue from Zero to Three and
Nurturing Parenting Program $119,500; Refund
Prior Years Expenditure due to reimbursement for
supplies/services provided for Communities Health
Needs Assessments $2,800; County Auction $600;
and Cash Overages $100.
9,200.00 9,200.00 100.00% Fav. due to Donations $8,800 and County Auction
$400.
900.00
123,000.00
416,237,573.00 419,595,826.76 $ 419,242,132.76 $ (353,694.00) -0.08% TOTAL GEN. FUND / GEN. PURPOSE REVENL $
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2012 THIRD QUARTER REPORT
Library Board
Water Resources Commissioner
Management and Budget
Central Services - Support Services
Facilities Management Administration
Health Division
Children's Village
Homeland Security
Public Services
Economic Development - Donations
Non Departmental - Donations
Non-Dept - Sundry
Treasurers Transfers
Non-Departmental - Transfers In
Total Other Revenues
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances
Carryforwards and Use of Prior Yrs Fund Bal
Total Planned Use of Fund Balance
FY 2012
FORECAST
8,000.00
12,900.00
20,000.00
159,300.00
17,500.00
5,656,048.00
49,875,476.00
57,971,279.00 $
7,464,234.76
13,282,084.00
20,746,318.76 $
23 8 of 8 9/6/2012 " Revenue variance is partially offset by an expenditure variance.
Judicial Administration
Personnel Expenditures
Operating Expenditures
$ 8,478,946.00 $ 8,313,054.00 $ 8,013,054.00 $
92,176.00 310,840.95 130,840.95
300,000.00
180,000.00
0.00% -
0.00%
480,000.00 5.32%
0.00% -
12,000.00 11.74% - Fay, Computer Supplies $5,000 and Equipment Expense $4,000
due to conscious effort to reduce costs and Metered Postage
$3,000 due to lower than anticipated use.
0.00% -
12,000.00 0.65%
Internal Support Expenditures 2,421,091.00
Transfers Out
2,531,981.94 2,511,981.94
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
3.61% - Fay. $300,000 due to underlined and vacant positions.
57.91% - Fay. Special Projects due to the distribution of Judicial Technology
funds from the State and Judges On-Line project (MR #9214) used
for courtroom technology improvements.
Internal Support Expenditures 325.293.00
Transfer Out
355,988.68
50,000.00
355,988.68
50,000.00
Business Division
Personnel Expenditures
Operating Expenditures
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
90,000.00
460,000.00
20,000.00
$ 8,896,415.00 $ 9,029,883.63 $ 8,549,883.63 $
$ 1,659.943.00 $ 1,598,794.00 $ 1,598,794.00 $
77 234.00 102,234.00 90,234.00
151,105.00 151,105.00
$ 1,886.552.00 $ 1,852,133.00 $ 1,840,133.00 $
$ 2,000,808.00 $ 1,965,033.00 $ 1,875,033.00 $
5,261,944.00 5,277,801.80 4,817,801.80
$ 9,683,843.00 $ 9,774,816.74 $ 9,204,816.74 $
4.58% - Fay, due to underlined and vacant positions.
8.72% - Fay. Defense Attorney Fee Payments $400,000 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.
0.79% - Fay. Equipment Rental due to lower than anticipated use.
Internal Support Expenditures 149,375.00
570,000.00 5.83%
9/6/2012
24
400,000.00
2,365,000.00
20,000.00
2,785,000.00 9.04%
790,000.00
3,017,000.00
40,000.00
3.45%
15.94%
0.86%
0.00%
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGIET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
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
13,230,661.00
1,625,180.00
5,139,405.00
$ 31,239,866.00
$ 23,384,317.00
18,662,1)15.00
4,520,939.00
5,139,405.00
$ 51,706,676.00
$ 11,044,428.00 $ 10,644,428.00 $
13,230 661.00 10,865,661.00
1,609,668.22
4,917,646.00
$ 30,822 403.22 $ 28,037,403.22 $
$ 22,921.309.00 $ 22,131,309.00 $
18,921,537.75 15,904,537.75
4,668743.84 4,628,743.84
4,967646.00 4,967,646.00
3.62% - Fav. $400,000 due to underfilled and vacant positions.
17.88% - Fay. due to decrease in placements to State Institutions $2,000,000
and Private Institutions $175,000. Also Fay. Defense Attorney Fees
$100,000 and Fees Guardian Ad Litem $90,000 due to a decrease
in caseload.
1.23% - Fay. Equipment Rental due to lower than anticipated use.
0.00% -
1,629,668.22
4,917,646.00
$ 51,479,236.59 $ 47,632,236.59 $ 3,847,000.00 7.47%
9/6/2012
25
$ 5,640,006.00 $ 5,662,075.40 $ 5,647,075.40 $ 15,000.00 0.26%
$ 1,952,079.00 $ 1,910,674.00 $ 1,910,674.00 $- 0.00% -
619,940.00 650,985.00 601,985.00 49,000.00 7.53% - Fay. Defense Attorney Fees $40,000 due to
restructured schedule for defense attorneys. Also Fay.
Travel and Conference $5,000 and Interpreter Fees
$4,000 due to a decrease in activity.
Internal Support Expenditures
Transfers Out
197,474.00 247,255.79 247,255.79 0.00% -
0.00% -
26 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 205,903.00 $ 314,935.00 $ 314,935.00 $
5,300.00 5,300.00 6,700.00
- 0.00% -
(1,400.00) -26.42% Unfav. Visiting Judges due to a one-time medical issue.
0.00%
$ 211,203.00 $ 320,235.00 $ 321,635.00 $ (1,400.00) -0.44%
15,000.00
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Total Division 1 - Novi
Division 2 - Clarkston
Personnel Expenditures
Operating Expenditures
$ 4,214,574.00 $ 4,127,322.00 $ 4,127,322.00 $
990,659.00 1,070,609.75 1,055,609.75
464,143.65 464,143.65
0.00% -
1.40% - Fay. Drug Testing $9,000 as a result of negotiating a
lower price for test cups and Defense Attorney Fees
$6,000 due to a procedural change that has reduced
costs.
0.00% - 434,773.00
Total Division 2 - Clarkston $ :2,769,493.00 $ 2,808,914.79 $ 2,759,914.79 $ 49,000.00 1.74%
ADOPTED
BUDGET
AMENDED
BUDGET
27 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
32,000.00
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
$ 3,797,977.00 $ 3,717,581.00 $ 3,717,581.00 $
370,556.00 420,598.00 388,598.00
0.00% -
7.61% - Fay. Defense Attorney Fees $20,000, Juror Fees and
Mileage $9,000 and Interpreter Fees $3,000 due to a
decrease in activity.
Internal Support Expenditures
Transfers Out
817,591.00 874,767.01
11,621.00
874,767.01
11,621.00
0.00% -
0.00%
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 4,986,124.00 $ 5,024,567.01 $ 4,992,567.01 $
$ 2,431,021.00 $ 2,385,028.00 $ 2,385,028.00 $
463,964.00 492,922.00 477,922.00
360,136.20 360,136.20
$ 3,225,963.00 $ 3,238,086.20 $ 3,223,086.20 $
$ 12,601,554.00 $ 12,455,540.00 $ 12,455,540.00 $
2,450,419.00 2,640,414.75 2,530,814.75
1,780,816.00 1,946,302.65 1,946,302.65
11,621.00 11,621.00
$ 16,832,789.00 $ 17,053,878.40 $ 16,944,278.40 $
.•n
32,000.00 0.64%
15,000.00
15,000.00 0.46%
0.00%
109,600.00 4.15%
0.00%
109,600.00 0.64%
330,978.00
0.00% -
3.04% - Fay. Electrical Service $15,000 due to lower than
anticipated use.
0.00% -
Internal Support
Transfer Out
292,984.00 292,984.00 292,984.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET I3UDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Administration
Personnel Expenditures $ 2,479,677.00 $ 2,440,455.00 $ 2,365,455.00 $ 75,000.00 3.07% Turnover.
Operating Expenditures 43,981.00 43,981.00 30,981.00 13,000.00 29.56% Fay. Library Continuations $9,000 due to
implemented cost containment measures and
Visiting Judges $4,000 due to a reduction in the
use of these services.
$ 2,816,642.00 $ 2,777,420.00 $ 2,689,420.00 $ 88,000.00 3.17%
Estates/Mental Health
Personnel Expenditures $ 2,099,283.00 $ 2,051,883.00 $ 1,961,883.00 $ 90,000.00 4.39% Turnover.
Operating Expenditures 685,539.00 697,011.70 706,011.70 (9,000.00) -1.29% Unfav. Medical Services Guardianship ($25,000)
due to a continued high demand for this itern;
partially offset by Fay. Medical Services Probate
Exam $9,000 and Printing $7,000 where demand
has not yet occurred.
Internal Support 518,036.00 548,743.24 548,743.24 0.00%
$ 3,302,858.00 $ 3,297,637.94 $ 3,216,637.94 $ 81,000.00 2.46%
9/6/2012
28
COUNTY OF OAKLAND
1:11 2012 THIRD QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures $ 4,578,960.00 $ 4,492,338.00 $ 4,327,338.00 $ 165,000.00 3.67%
Operating Expenditures 729,520.00 740,992.70 736,992.70 4,000.00 0.54%
Internal Support 811,020.00 841,727.24 841,727.24 - 0.00%
Transfer Out
$ 6,119,500.00 $ 6,075,057.94 $ 5,906,057.94 $ 169,000.00 2.78%
9/6/2012
29
Operating Expenditures
Internal Support Expenditures
537,850.00
1,798,656.00
571,428.00
1,900,080.67
571,428.00
1,900,080.67
0.00%
0.00%
Internal Support Expenditures
Transfers Out
COUNTY OF OAKLAND
FY 2012 THIRD 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 $ 2,318,649.00 $ 2,196,749.00 $ 121,900.00 5.26% 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 is being implemented, and budget
amendments will be submitted upon completion.
Transfers
$ 4,691,263.00 $ 4,790,157.67 $ 4,668,257.67 $ 121,900.00
Litigation
Personnel Expenditures $ 9,893,385.00 $ 9,762,837.00 $ 8,857,337.00 $ 905,500.00
0.00%
2.54%
9.27% 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 is being implemented, and budget
amendments will be submitted upon completion.
Operating Expenditures 33,296.00 58,926.00 58,926.00 0.00%
- - - - 0.00%
855,589.00 1,070,803.00 1,070,803.00 - 0.00%
$ 10,782,270.00 $ 10,892,566.00 $ 9,987,066.00 $ 905,500.00 8.31%
9/6/2012
30
Operating Expenditures
Internal Support Expenditures
3,199.00
$ 2,319,731.00 $ 2,288,662.00 $ 2,124,762.00 $ 163,900.00
0.00%
0.00%
7.16%
3199.00 3,199.00
Operating Expenditures
Internal Support Expenditures
$ 1,810,977.00 $ 1,787,105.00 $ 1,673„505.00 $ 113,600.00
0.00%
0.00%
6.36%
8,458.00 8,458.00 8458.00
8.08%
0.00%
0.00%
0.00%
6.60%
COUNTY OF OAKLAND
FY 20112 THIRD 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 $ 2,285,463.00 $ 2,121,563.00 $ 163,900.00 7.17% 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 is being implemented, and budget
amendments will be submitted upon completion.
Appellate
Personnel Expenditures $ 1,802,519.00 $ 1,778,647.00 $ 1,665,047.00 $ 113,600.00 6.39% 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 is being implemented, and budget
amendments will be submitted upon completion.
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 16,367,193.00 $ 16,145,596.00
582,803.00 642,011.00
1,798,656.00 1,900,080.67
855,589.00 1,070,803.00
$ 19,604,241.00 $ 19,758,490.67
$ 14,840,696.00 1,304,900.00
642,011.00
1,900,080.67
1,070,803.00
$ 18,453,590.67 $ 1,304,900.00
9/6/2012
31
1,695,822.00 $
75,236.00
289,722.00
1.13%
0.00%
0.00%
0.00%
$ 2,094,887.00 $ 2,080,180.00 $ 2,060,780.00 $ 19,400.00 0.93%
56,200,00 2.76%
0.00%
0.00%
0.00%
1.68% $ 3,195,650.00 $ 3,350,040.45 $ 3,293,840.45
Corrective Services
Personnel Expenditures 36,273,686.00 $ 34,051,069.00 $ 34,465,369.00
Operating Expenditures 7,533,154.00 8,308,005.63 7,929,205.63
0.00%
0.00%
30,750.00
997,602.00 1,000,998.36
91,150.00
1,000,998.36
30,750.00
9/6/2012 32
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED AMENDED
BUDGET BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Sheriffs Office
Personnel Expenditures $ 1,738,929.00 $ 1,715,222.00 $
Operating Expenditures 66,236.00 75,236.00
Internal Support Expenditures 289,722.00 289,722.00
Transfers
Favorable due to overtime and lower fringe benefit rates.
Administrative Services
Personnel Expenditures $ 2,028,924.00 $ 2,036,170.00 $
Operating Expenditures 1,109,738.00 1,256,882.45
Internal Support Expenditures 56,988.00 56,988.00
Transfers
1,979,970.00
1,256,882.45
56,988.00
Favorable due to lower fringe benefit rates.
-1.22% Unfav. due to increased usage of overtime ($2,087,600) at the
main jail, related to the high number of vacant positions at the Main
Jail; partially offset by favorable salaries of $1,119,300 due to
vacancies and turnover. Addition favorability from lower fringe
benefit rates, largely in Hospitalization.
4.56% Fav. due to slow start of the Jail Clinic contract $480,000 and
reduced usage of culinary supplies, groceries and provisions of
$100,200; paritally offset by unfav. Medical Exams, Hospitalization
of Prisoners, and Professional Services, ($201,400) at the main
Internal Support Expenditures
Transfers
7,473,520.00 7,935,940.97 7,935,940.97
$ 51,280,360.00 $ 50,295,015.60 $ 50,330,515.60 $
Corrective Services-Satellites
Personnel Expenditures $ 11,509,309.00 $ 11,328,814.00 $ 12,697,714.00
Operating Expenditures
Internal Support Expenditures
Transfers
.00) -0.07%
-12.08% Unfav. due to increased usage of overtime at the Satellites
Facilities ($1,038,600); caused by Hospital Watch, vacant
positions, prisoner transport, employee sick and other leaves, and
East Annex security; and unfav. fringe benefits of ($448,700)
related to overtime fringes for Retirement, Hospitalization, Workers
Compensation, and FICA benefits.
(60,400.00) -196.42% Unfav due to increased Satellite Jail related expenses (e.g. laundry
and cleaning, custodial supplies, and office supplies).
0.00%
0.00%
$ 12,537,661.00 $ 12,360,562.36 $ 13,789,862.36 $ (1,429,300 00) -11.56%
6,833,609.00 $ 6,365,609.00 $
1,269,450.00 1,269,450.00
164,118.00 164,118.00
6.85% Favorable due to turnover, overtime and lower fringe benefit rates.
0.00%
0.00%
0.00%
5.82%
2.87%
0.00%
0.00%
0.00%
9/6/2012 33
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Emergency Response and Preparedness
Personnel Expenditures $ 7,010,185.00 $
Operating Expenditures 1,269,950.00
Internal Support Expenditures 164,118.00
Transfers
$ 8,444,253.00 $ 8,267,177.00 $ 7,799,177.00 $ 000.00 5.66%
6.55%
0.00%
0.00%
0.00%
Patrol Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$46,712,695 $
574,196.00
4,891,270.00
45,815,143.00 $ 42,812,143.00 $ 3,00,000.00
898,752.00 898,752.00
4,903,588.94 4,903,588.94
Favorable due to turnover, overtime and lower fringe benefit rates.
$ 52,178,161.00
Investigative/Forensic Svcs
Personnel Expenditures $ 7,937,554.00
Operating Expenditures 1,070,528.00
Internal Support Expenditures 2,029,710.00
Transfers 334,086.00
$ 51,617,483.94
$ 7,807,463.00
1,012,000.12
2,029,748.32
711,673.00
$ 48,614,483.94 $
$ 7,583,363.00 $ 224,100.00
1,012,000.12
2,029,748.32
711,673.00
Favorable due to lower fringe benefit rates.
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 11,371,878.00
$ 113,211,282.00
11,654,552.00
15,902,930.00
334,086.00
$ 11,560,884.44
$ 109,587,490.00
12,851,076.20
16,381,104.59
711,673.00
$ 11,336,784.44
$ 107,599,990.00
12,532,676.20
16,381,104.59
711,673.00
224,100.00 1.94%
1.?,• .`":7n 00 1.81%
2.48%
0.00%
0.00%
$ 141,102,850.00 $ 139,531,343.79 $ 137,225,443.79 $ 2,305,900.00 1.65%
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
CLERIC/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 790,359.00 $ 783,253.00 $ 727,253,00 $ 56,000.00 7.15% Fay. Due to turnover.
Operating Expenditures 91,137.00 94,637.00 101,737.00 (7,100.00) -7.50% Unfav. Office Supplies ($9,600) and Travel and Conference
($1,000) due to higher than anticipated use. Offset by
Expendable Equipment $1,000, Equipment Maintenance
$1,000 and Printing $1,500 due to lower than anticipated use.
Internal Support Expenditures 116,073.00 127,597.00 118,497.00 9,100.00 7.13% Fay. Telephone Communications $6,200 and Convenience
Copier $2,900 due to lower than anticipated use.
Transfers - - - - 0.00%
$ 997,569.00 $ 1,005,487.00 $ 947,487.00 $ 58,000.00 5.77%
County Clerk (Vital Stats & Legal Rec's)
Personnel Expenditures $ 3,570,503.00 $ 3,487,506.00 $ 3,042,006.00 $ 445,500.00 12.77% Fav. Due to turnover and under-filled positions.
Operating Expenditures 309,342.00 317,198.60 239,198.60 78,000.00 24.59% Fay. Due to Court Transcripts $72,000 prosecutors ordering
less transcripts in duplicates, Equipment Maintenance $4,000,
Freight and Express $3,000 and Personal Mileage $5,500 due
to less activity and travel. Partially offset by Charge Card Fees
($5,000) due to increased activity and Membership Dues
($1,500).
Internal Support Expenditures 629,096.00 697,789.67 658,039.67 39,750.00 5.70% Fav. Info Tech Imaging Operations $41,000 partially offset by
Unfav. Telephone Communications ($1,250) due to higher than
anticipated use.
Transfers - 0.00%
$ 4,508,941.00 $ 4,502,494.27 $ 3,939,244.27 $ 563,250.00 12.51%
Elections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
744,588.00 $ 732,566.00 $ 732,566.00 0.00%
787,878.00 788,628.00 809,928.00 (21,300.00) -2.70% Unfav. Professional Services ($21,300) due to additional
expenditures from the February Presidential Primary of which is
offset with revenue favorability.
252,922.00 258,699.00 262,899.00 (4,200.00) -1.62% Unfav. Telephone Communication due to higher than
anticipated use.
0.00%
$ 1,785,388.00 $ 1,779,893.00 $ 1,805,393.00 $ (25,500.00) -1.43%
34
9/6/2012
404,606.00 410,817.41 $ 420,317.41 (9,500.00)
23,315.00 $
67,776.00
34,332.13
18,515.00 $
55,876.00
34,332.13
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Register of Deeds (and Micrographics)
Personnel Expenditures $ 3,156,803.00 $ 3,082,368.00 $ 2,793,268.00 $ 289,100.00
Operating Expenditures 340,601).00 340,600.00 $ 190,200.00 150,400.00
Internal Support Expenditures
Transfers
9.38% Fav. Due to vacant and under-filled positions.
44.16% Fav. Professional Services $142,000 as charges for Land
Records Management are now charged to the Automation Fund
#21160, Printing $3,400, Equipment Maintenance $4,000 and
Travel and Conference $1,000 due to less anticipated use.
-2.31% Unfav. IT Operations ($15,500) and Equipment Rental $6,000.
0.00%
$ 3,902,009.00 $ 3,833,785.41 $ 3,403,785.41 $ 430,000.00 11.22%
Jury Commission
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 23,315.00 $
67,776.00
33,947.00
4,800.00 20.59% Fay. Due to turnover
11,900.00 17.56% Fav. Metered Postage $11,900 due to less anticipated use.
0.00%
$ 125,0313.00 $ 125,423.13 $ 108,723.13 $ 16,700.00 13.31%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 8,285,5613.00 $ 8,109,C108.00 $ 7,313,608.00 $
1,596,733.00 1,608,839.60 1,396,939.60 $
1,436,644.00 1,529,235.21 1,494,085.21 $
795,400.00
211,900.00
35,150.00
9.81%
13.17%
2.30%
0.00%
$11,318,945.00 $ 11,247,082.81 $ 10,204,632.81 $ 1,042,450.00 9.27%
9/6/2012
35
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FOR CAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Division Total
Department Total
$ 3,098,789.00 $ 3,037,520.00 $ 3,037,520.00 $
3,871,640.00 4,615,249.12 4,687,949.12 (72,700.00) -1.58%
556,804.00 866,769.89 870,069.89 (3,300.00)
12(1,000.00 120,000.00
$ 7,647,233.00 $ 8,639,539.01 $ 8,715,539.01 $ (76,000.00) -0.88%
$ 7,647,233.00 $ 8,639,539.01 $ 8,715,539.01 $ (76,000.00) -0.88%
- Unfav. largely due to increase in Fees Civil Service ($120,000)
activity ; Advertising of ($44,000), Miscellaneous of ($11,500),
Foreclosure notification ($75,000), Recording Fee-Forfeiture Cert
($30,000) offset by projected favorable revenue, Recording Fee-
Redemption Cert. ($22,000) partially offset by projected favorable
revenue. Register of Deeds expense of ($9,000). Also fav. offset
of Two & City Treas Bonds $9,000, Computer Supplies $14,000,
Layout and Staking $56,000 Mailing Fees $153,000, Membership
Dues $4,100 and Personal Mileage $2,700 due to less
anticipated use.
0.00%
120,000.00
-0.38% - Unfav. Convenience Copier due to higher anticipated use
9/6/2012
36
Operating Expenditures 430,368.00 430,399.50 $ 367,199.50
Internal Support Expenditures 209,642.00 230,995.84 $ 225,495.84
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE:PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $2,423,637.00 $2,376,017.00 $2,240,017.00 $ 136,000.00 5.72% - Fav. Due to turnover
63,200.00 14.68% - Fay. Travel and Conference $20,000 due to reduced travel. Workshops and
Meetings $22,000 due to reduced demand; Personal Mileage $3,500 due to less
travel. Printing $7,800, Legal Services $8,000, Legislative Expense $8,000,
Membership Dues $1,000 due less than anticipated use. Also, Public Information
$6,900 due to budget amendment for Webcasting. Partially offset by unfav.
Advertising (14,000) due to DIA advertising costs.
5,500.00 2.38% - Fay. IT Operations $6,500 and Tele!phone Communication $1,000 due to
decreased activity. Partially offset by unfav. Convenience Copier ($2,000) due to
higher activity.
6.74% $ 3,063,647.00 $ 3,037,412.34 $ 2,832,712.34 $ 204,700.00
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$2,423,637.00 $ 2,376,017.00 $2,240,017.00 $
430,368.00 430,399.50 367,199.50
209,642.00 230,995.84 225,495.84
136,000.00
63,200.00
5,500.00
5.72%
14.68%
2.38%
6.74% $ 3,063,647.00 $3,037,412.34 $2,832,712.34 $ 204,700.00
9/6/2012
37
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 709,237.00 $ 697,832.00 $ 685,532.00 $ 12,300.00 1.76% Fay. Due to turnover
249,092.00 249,092.00 242,862.00 6,230.00 2.50% Fay. Binding $2,130 and Special Projects $1,300 due to less
than anticipated use. Periodicals Books Publ $1,200, Software
Maintenance $3,500, Workshops and Meetings $1,300, Office
Supplies $3,800 due to effort to contain costs. Partially offset by
unfav. Computer Research Service ($7,000) due to higher
anticipated use.
507,340.00 509,021.56 484,021.56 25,000.00 4.91% Fay. Due to IT Operations
$ 1,465,669.00 $ 1,455,945.56 $ 1,412,415.56 $ 43,530.00 2.99%
$ 709,237.00 $ 697,832.00 $ 685,532.00 $ 12,300.00 1.76%
249,092.00 249,092.00 242,862.00 6,230.00 2.50%
507,340.00 509,021.56 484,021.56 25,000.00 4.91%
$1,465,669.00 $ 1,455,945.56 $1,412,415.56 $ 43,530.00 2.99%
9/6/2012
38
Operating Expenditures 487,975.00 488,238.54 488,238.54 0.00%
Internal Support Expenditures 1,127,984.00 3,817,478.46 3,897,239.46 (79,761.00)
Transfers
Total
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Water Resource Commissioner
Personnel Expenditures $ 3,393,824.00 $ 831,618.00 $ 898,810.00 $ (67,192.00) -8.08% Unfav - Fringes ($67,192) due to the hospitalization illustrative rate budget
amendment being applied to the WRC General Fund instead of the Drain
Equipment Fund. A third quarter budget amendment is in progress to correct
the budget due to process changes with the Collaborative Asset Management
System (CAMS) implementation that wasn't taken into account with second qtr
amendment.
-2.09% Unfav - Drain Equipment ($36,600) the result of an under estimated budget
forecast compared to actual historical spending trend. Unfav - Info Tech
Operations ($43,161) due to the CAMS maintenance charge, some of the
expenses will be offset in Reimbursement General Revenue.
56,165.00 56,165,00 56;165.00 0.00%
$ 5,065,948.00 $ 5,193,500,00 $ 5,340,453.00 $ (146,953.00) -2.83%
Department Total $ 5,065,948.00 $ 5,193,500 00 $ 5,340,453.00 $ (146,953.00) -2.83%
9/6/2012
39
282,944.00 282,944.00
378,912.00 387,506.71
0.00% -
246,944.00 36,000.00 12.72% - Fav due to fewer anticipated printing projects.
387,506.71 0.00% -
$ 2,161,428.00 $ 2,133,959.00 $ 2,133,959.00 $
2,023,325.00 $
56,133.00
202,713.37
$ 2,073,325.00 $
59,133.00
202,713.37
$ 2,093,839.00
59,133.00
201,732.00
$ 2,354,704.00 $ 2,335,171.37 $ 2,282,171.37 $
Corporation Counsel
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfer Out
50,000.00 2.41% - Favorable due to underfill/turnover.
3,000.00 5.07% - Fay Computer Research and Personal Mileage due to efforts to contain costs.
0.00% -
53,000.00 2.27%
1.07%
16.82%
0.00%
4,745,170.00
374,544.00
651,650.00
$ 4,690,166.00 $
374,544.00
665,008.08
Department Total
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
4,640,166.00 $ 50,000.00
311,544.00 63,000.00
665,008.08
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfer Out
$ 2,823,284.00 $ 2,804,409.71 $ 2,768,409.71 $ 36,000.00 1.28%
$ 489,903.00
32,467.00
71,006.00
482,882.00 $
8,467.00
74,788.00
Auditing
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfer Out
$ 482,882.00 $
32,467.00
74,788.00
0.00% -
24,000.00 73.92% - Fay due to less need for external audit assistance than originally anticipated.
0.00% -
-
$ 593,376.00 $ 590,137.00 $ 566,137.00 $ 24,000.00 4.07%
$ 5,771,364.00 $ 5,729,718.08 $ 5,616,718.08 $ 113,000.00 1.97%
9/6/2(112
40
Purchasing
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,148,698.00 $ 1,128,347.00 1,028,347.1)0 $ 100,000.00 8.86% Favorable due to underfill/turnover.
16,785.00 16,785.00 7,785.00 9,000.00 53.62% Fav-Travel and Conference, Expendable Equipment, Metered
Postage, and Office Supplies due to efforts to contain costs.
138,064.00 138,239.20 138,239.20 0.00%
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 221,676.00 $ 219,002.00 $ 219,002.00 0.00%
4,017.00 4,017.00 4,017.00 $- 0.00%
11,008.00 11,008.00 11,008.00 $- 0.00%
$ 236,701.00 $ 234,027.00 $ 234,027.00 $- 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Transfers
$ 1,303,547.00 $ 1,283,371.20 $ 1,174,371.20 $ 109,000.00 8.49%
Equalization
Personnel Expenditures $ 8,393,823.00 $ 8,237,011.00 $ 7,637,011.1)0 $ 600,000.00 7.28% Favorable due to underfill/turnover.
Operating Expenditures 431,404.00 431,404.00 361,404.1)0 70,000.00 16.23% Fay - Prof Services and Personal Mileage due to efforts to contain
costs.
Internal Support Expenditures 1,000,201.00 1,243,956.43 1,093,956.43 150,000.00 12.06% Fav IT Operations.
Transfers - - - 0.00%
$9,825,428.00 $9,912,371.43 $ 9,092,371.43 $ 820,000.00 8.27%
9/6/2012
41
Operating Expenditures 391,339.00 391,339.00 359,339.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Fiscal Services
Personnel Expenditures $ 8,071,971.00 $ 7,918,673.00 $ 7,218,673.00 $ 700,000.00 8.84% Favorable due to underfill/turnover.
32,000.00 8.18% Fay - Printing,Prof Serv, Training, Exp Equip, Metered Postage due to
efforts to contain costs. Fay is partially offset by Charge Card and
Filing Fees.
Internal Support Expenditures 1,267,377.00 1,471,949.50 1,371,949.50 100,000.00 6.79% Fav IT Operations.
Transfers - - - 0.00%
$ 9,730,687.00 $ 9,781,961.50 $ 8,949,961.50 $ 832,000.00 8.51%
Department Total
Personnel Expenditures $ 17,836,168.00 $ 17,503,033.00 $ 16,103,033.00 $ 1,400,000.00 8.00%
Operating Expenditures 843,545.00 843,545.00 732,545.00 111,000.00 13.16%
Internal Support Expenditures 2,416,650.00 2,865,153.13 2,615,153.13 250,000.00 8.73%
Transfers - - .. - 0.00%
$ 21,096,363.00 $ 21,211,731.3 $ 19,450,731 13 $ 1,761,000.00 8.30%
9/6/2012
42
Operating Expenditures 493,083.00 501,264.00 422,364.00
Administrative
Personnel Expenditures
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 214,937.00 $ 213,012.00 $ 213,012.00 $ 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Operating Expenditures 3,098.00 3,098.00 3,098.00 - 0.00%
Internal Support Expenditures 13,558.00 13,920.00 13,920.00 0.00% -
Transfers - - -
$ 231,593.00 $ 230,030.00 $ 230,030.00 $ 0.00%
Support Services
Personnel Expenditures $ 1,173,572.00 $ 1,148,612.00 $ 1,100,012.00 $ 48,600.00 4.23% Fay. due to FTE position filled with PTNE, and retirement and
medical costs less than expected.
78,900.00 15.74% Fav. mail handling-postage $93,000, metered postage $15,600,
and copy charge $4,200 due to lost CVT business, offset by unfav.
standard mail revenue, metered postage revenue, and printing
revenue. Unfav. increase in paper printing ($29,300) and Printing
Supplies ($5,800) - sale of most of printshop inventory due to
printing business being outsourced to Oakland Schools.
Internal Support Expenditures
Transfers
751,929.00 773,689.43 773,689.43 0.00%
0.00%
$ 2,418,584.00 $ 2,423,565.43 $ 2,296,065.43 $ 127,500.00 5.26%
Department Total
Personnel Expenditures $ 1,388,509.00 $ 1,361,624.00 $ 1,313,024.00 $ 48,600.00 3.57%
Operating Expenditures 496,181.00 504,362.00 425,462.00 78,900.00 15.64%
Internal Support Expenditures 765,487.00 787,609.43 787,609.43 - 0.00%
Transfers - - - - 0.00%
$ 2,650,177.00 $ 2,653,595.43 $ 2,526,095.43 $ 127,500.00 4.80%
9/6/2012
43
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 238,460.00 $ 235,927.00 $ 235,927.00 $ - 0.00%
5,764.00 5,764.00 5,264.00 500.00 8.67% - Fay. Personal Mileage based on expected usage.
28,832.00 28,832.00 21,932.00 6,900.00 23.93% - Fay. IT Operations $5,000 based on required usage and fay. Telephone
Communications $1,900 reflecting charges made to the FM&O Fund.
$ 273,056.00 $ 270,523.00 $ 263,123.00 $ 7,400.00 2.74%
Facilities Engineering
Personnel Expenditures $ 847,916.00 $ 833,103.00 $ 638,103.00 $ 195,000.00 23.41% - Fay. due to turnover and staff time charged to projects for engineering services.
Operating Expenditures 86,482.00 87,010.50 87,010.50 - 0.00%
Internal Support Expenditures 59,668.00 59,973.51 59,973.51 - 0.00%
$ 994,066.00 $ 980,087.01 $ 785,087.01 $ 195,000.00 19.90%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,086,376,00 $ 1,069.030.00 $
92,246.00 92,774.50
88,500.00 88,805.51
874,030.00 $ 195,000.00
92,274.50 500.00
81,9(15.51 6,900.00
18.24%
0:54%
7.77%
$ 1,267,122.00 $ 1,250,610.01 $ 1,048,210.01 $ 202,400.00 16.18%
9/6/2012
44
Administration
Personnel Expenditures
Operating Expenditures
Workforce Management
Personnel Expenditures
Operating Expenditures
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE1PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 781,126.00 $ 769,442.00 $ 569,442.00 $ 200,000.00 25.99% Favorable due to unfilled positions/vacancies.
290,122.00 363,122.00 342,122.00 $ 21,000.00 5.78% Fav Court Reporter Services, Fees-Per Diems, Membership Dues, and Travel and
Conference due to efforts to reduce spending.
Internal Support Expenditures 29,232.00 34,736.81 34,736.81 $ 0.00%
Transfer Out
$ 1,100,480.00 $ 1,167,300.81 $ 946,300.81 $ 221,000.00 18.93%
$ 1,841,948.00 $ 1,810,562.00 $1,755,562.00 $ 55,000.00 3.04% Favorable due to unfilled positions/vacancies.
198,795.00 198,795.00 162,795.00 $ 36,000.00 18.11% Favorable Employee Med Exams, Examination Material, Professional Services,
Recruitment Exp and Travel and Conference due to efforts to reduce spending.
587,183.30 $ 0.00% Internal Support Expenditures
Transfer Out
510,912.00 587,183.30
Benefits Administration
Personnel Expenditures
$ 2,551,655.00 $ 2,596,540.30 $2,505,540.30 $ 91,000.00 3.50%
$ 171,116.00 $ 170,279.00 $ 165,279.00 $ 5,000.00 2.94% Favorable due to unfilled positions/vacancies.
Operating Expenditures 16,977.00 16,977.00 9,977.00 $ 7,000.00 41.23% Favorable Travel and Conference, Exp Equipment, and Office Supplies due to efforts to
reduce spending.
131,265.00 $ 0.00% Internal Support Expenditures
Transfer Out
131,265.00 131,265.00
$ 319,358.00 $ 318,521.00 $ 306,521.00 $ 12,000.00 3.77%
Department Total
Personnel Expenditures $ 2,794,190.00 $ 2,750,283.00 $2,490,283.00 $ 260,000.00 9.45%
Operating Expenditures 505,894.00 578,894.00 514,894.00 64,000.00 11.06%
Internal Support Expenditures 671,409.00 753,185.11 753,185.11 - 0.00%
Transfer Out - - - -
$ 3,971,493.00 $ 4,082,362.11 $3,758,362.11 $ 324,000.00 7.94%
45 9/6/2012
Operating Expenditures 9,760,134.00 9,760,134.00 7,685,134.00 2,075,000.00
Internal Support Expenditures 16,982.00 16,982.00 16,982.00 0.00% -
Operating Expenditures 4,955,219.00 8,818,567.62 8,068,567.62 750,000.00
Internal Support Expenditures 3,097,249.00 3,698,574.85 3,268,574.85 430,000.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 209,641.00 $ 207,108.00 $ 203,608.00 3,500.00 1.69% - Fay. due to fringe benefit rate.
21.26% - Fav. Foster Boarding Homes $325,000. Fay. Private
Institutions Residential, Private Institutions Foster Care and
Private Institutions $1,450,000. Fav. Independent Living
$300,000. Costs are based on caseload, difficulty of care,
and treatment of services ordered by the Court. Fav. is
partially offset by (Unfav.) Non-Dept. Child Care Subsidy
Revenue (50% reimbursement).
Transfers Out
$ 9,986,757.00 $ 9,984,224.00 $ 7,905,724.00 $ 2,078,500.00 20.82%
Health
Personnel Expenditures $ 24,791,255.00 $ 24,011,968.00 $ 22,011,968.00 2,000,000.00 8.33% - Fay. due to turnover and under filled positions.
8.50% - Fay. Professional Services $620,000 from dental program
primarily due to FY 2011 carry forward along with the new
contractor accepting Medicaid rates. Fay. West Nile Virus
$75,000 due to reduced demand and participation from
Municipalities. Fay. Vaccines $55,000 and Laboratory
Supplies $45,000 due to decreased activity; offset by unfav
vaccine revenue. Fay. Expendable Equipment $40,000
due to delay in implementation of equipment. Fay. Drugs
$35,000 due to savings from reduced contract rates as well
as Medical Supplies $20,000 due to reduction in the need
for medical delivery systems (i.e. syringes). Partially offset
by (Unfav.) Adj Prior Years Revenue ($140,000) for Zero to
Three Grant and Nurturing Parentinq Program.
11.63% - Fav. Info Tech Operations $275,000; Equipment Rental
$125,000; and Communications $30,000 due to decreased
activity and continued efforts to minimize expenses and
contain costs.
Transfers Out
$ 32,843,723.00 $36,529,110.47 $ 33,349,110.47 $ 3,180,000.00 8.71%
46 9/6/2012
Operating Expenditures $ 3,716,357.00 3,819,272.08 3,706,772.08 112,500.00
Internal Support Expenditures 2,764,053.00 2,882,649.86 2,895,149.86 (12,500.00)
Operating Expenditures 289,680.00 289,680.00 243,680.00 46,000.00
Internal Support Expenditures 473,458.00 478,514.48 476,014.48
-47 Transfers Out 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Children's Village
Personnel Expenditures $ 14,711,970.00 $ 14,534,783.00 8 14,409,783.00 $ 125,000.00 0.86% - Fav. due to turnover and under filled positions.
2.95% - Fav. Provisions $75,000 due to fluctuating population and
commodity costs. Fay. Software Rental Lease Purchase
$25,000; Software Support Maintenance $19,000; FA
Proprietary Equipment $16,000 due to efforts to minimize
expenses and contain costs along with Medical Services
Physicians $15,000 and Employees Medical Exams
$10,000 usage based on demand. Partially offset by
(Unfav.) Drugs ($40,000) due to increased youth
psychiatric medical needs, Training and Educational
Supplies ($5,000) due to the purchase of materials for new
treatment program and Travel and Conference ($2,500)
due to statewide Re-entry conference partially sponsored
by Children's Village along with staff learning new
-0.43% - (Unfav.) Info Tech Operations ($12,500) and Radio
Communications ($10,000) due to increased equipment
costs as well as Motor Pool ($5,000) due to increased
activity. Partially offset by Fav. Convenience Copier
$15,000 due to decreased activity and continued efforts to
minimize expenses and contain costs.
Transfers Out 248,000.00 280,732.00 280,732.00
$ 21,440,380.00 $ 21,517,436.94 $ 21,292,436.94 $ 225,000.00 1.05%
Homeland Security
Personnel Expenditures 758,524.00 $ 747,619.00 $ 722,619.00 $ 25,000.00 3.34% - Fav. due to under filled positions.
15.88% - Fav. Equipment Maintenance $40,000 due to limited repair
costs incurred on specialty/hazmat vehicles and
Communications $6,000 due to continued efforts to
minimize expenses and contain costs.
2,500.00 0.52% - Fay. Insurance Fund $1,500 and Telephone
Communications $3,000 due to decreased activity and
continued efforts to minimize expenses and contain costs.
Partially offset by (Unfav.) Info Tech Operations ($2,000)
due to increased use of equipment.
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
73,500.00 $ 1,521,662.00 $ 1,515,813.48 $ 1,442,313.48 $
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
$ 40,471,390.00
18,721,390.00
6,351,742.00
248,000.00
$ 65,792,522.00
$ 39,501,478.00 $ 37,347,978.00
22,687,653.70 19,704,153.70
7,076,721.19 6,656,721.19
280,732.00 280,732.00
$ 69,546,584.89 $ 63,989,584.89
$ 2,153,500.00 5.45%
2,983,500.00 13.15%
420,000.00 5.93%
0.00%
$ 5,557,000.00 7.99%
48 9/6/2012
2,000.00
1,433,414.00 $
195,912.00
178,033.66
1.78% - Favorable due to underfill/turnover.
0.00% -
0.00% -
0.00%
26,000.00
Internal Support Expenditures
Transfers
1,042,046.00 1,060,282.69 1,060,282.69 0.00% -
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
AMEN DIED
BUDGET
AMOUNT
FY 2012 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 202,059.00 $ 200,054.00
4,800.00 4,800.00
4,965.00
200,054.00 $
2,800.00
4,965.00
0.00% -
41.67% - Fay Travel and Conference and Special Event Program due to travel
restrictions and due to effort to reduce costs.
0.00% - 4,965.00
$ 211,824.00 $ 209,819.00 $ 207,819.00 $ 2,000.00 0.95%
Veterans Services
Personnel Expenditures $ 1,492,931.00 $ 1,459,414.00
Operating Expenditures 195,912.00 195,912.00
Internal Support Expenditures 176,785.00 178,0:33.66
Transfers
$ 1,865,628.00 $ 1,833,359.66 $ 1,807,359.66 $ 26,000.00 1.42%
Community Corrections
Personnel Expenditures
Operating Expenditures
$ 3,630,273.00 $ 3,567,7:21.00
502,025.00 538,510.00
637,1:30.96
12,000.00
3,327,721.00 $ 240,000.00 6.73% - Favorable due to underfill/turnover.
361,510.00 177,000.00 32.87% - Fay due to Contract Services-(number of offenders into treatment have
gone down). Fav Personal Mileage, Trans of Clients, FA Prop Equip Exp,
Ground Supplies and Office Supplies due to efforts to reduce spending.
624,130.96 13,000.00 2.04% - Fav-Telephone communications and Info Tech Ops.
12,000.00 0.00% -
Internal Support Expenditures 519,682.00
Transfers Out
$ 4,651,980.00 $ 4,755,361.96 $ 4,325,361.96 $ 430,000.00 9.04%
MSU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 842,459.00 $ 825,888.00 $ 810,888.00 $
89,689.00 89,689.00 36,689.00
252,648.00 257,655.71
15,000.00 1.82% - Favorable due to underfill/turnover.
53,000.00 59.09% - Fav Car Allowance, Travel and Conference, Printing, Metered Postage
and Office Supplies due to efforts to reduce spending.
14,000.00 5.43% - Fav-Telephone Communications and Info Tech Operations. 243,655.71
$ 1,184,796.00 $ 1,173,232.71 $ 1,091,232.71 $ 82,000.00 6.99%
Medical Examiner
Personnel Expenditures
Operating Expenditures
$ 3,228,666.00 $ 3,197,849.00 $ 3,137,849.00 $
520,006.00 520,228.40 484,228.40
60,000.00 1.88% - Favorable due to underfill/turnover.
36,000.00 6.92% - Favorable due to Laboratory Supplies/Medical Suppplies partially offset by
Transportation Service.
$ 4,790,718.00 $ 4,778,360.09 $ 4,682,360.09 $ 96,000.00 2.01%
49 " See related revenue offset. 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Animal Control
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,173,363.00 $ 2,131,432.00 $ 1,731,432.00 $ 400,000.00 18.77% - Favorable due to underfilled positions/vacancies partially offset by unfav
revenue.
190,097.00 214,732.00 214,732.00 0.00% -
819,450.00 927,519.63 927,519.63 - 0.00% -
$ 3,182,910.00 $ 3,273,683.63 $ 2,873,683.63 $ 400,000.00 12.22%
Circuit Court Probation
Personnel Expenditures $ - $- 0.00%
Operating Expenditures 54,326.00 54,326.00 49,326.00 5,000.00 9.20% Fav Office Supplies due to efforts to reduce spending.
Internal Support Expenditures 536,667.00 552,772.78 543,772.78 9,000.00 1.63% Fav-Telephone communications and Info Tech Operations.
$ 590,993.00 $ 607,098.78 $ 593,098.78 $ 14,000.00 2.31%
Department Total
Personnel Expenditures $ 11,569,751.00 $ 11,382,358.00 $ 10,641,358.00 $ 741,000.00 6.51%
Operating Expenditures 1,556,855.00 1,618,197.40 1,345,197.40 273,000.00 16.87%
Internal Support Expenditures 3,352,243.00 3,618,360.43 3,582,360.43 36,000.00 0.99%
Transfers Out 12,000.00 12,000.00
$ 16,478,849.00 $ 16,630,915.83 $ 15,580,915.83 $ 1,050,000.00 6.31%
50 9/6/2012 * See related revenue offset.
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 1,195,903.00 $ 1,178,467.00 $ 1,126,367.00 $ 52,100.00 4.42% - Turnover and underfills / Fringe Benefit Rate Ad]
338,222.00 467,582.00 370,882.00 96,700.00 20.68% - Fav. Professional Services $87,900 due to utilization of PTNE
position to perform services previously obtained through
professional services; fav. Printing $18,500, Mileage $7,300 and
Travel $10,300 based on anticipated usage; partially offset by
unfav. Advertising ($20,800), Workshops & Meetings ($3,200) due
to Business Roundtable Event and Supplies ($3,200).
63,521.00 346,157.78 344,357.78 1,800.00 0.52% Fav.Telephone Communications $1,700 and IT Ops $400; partially
offset by unfav.Motor Pool ($400) based on expected charges.
$ 1,597,646.00 $ 1,992,206.78 $ 1,841,606.78 $ 150,600.00 7.56%
Planning and Economic Development Services
Personnel Expenditures $ 3,688,943.00 $ 3,626,310.00 $ 3,408,610.00 $ 217,700.00 6.00% Turnover and underfills / Fringe Benefit Rate Ad]
Operating Expenditures 1,188,080.00 1,387,296.00 1,177,496,00 209,800.00 15.12% - Fav. primarily in Professional Services, for NO HAZ Programn
$130,100 based on reduced resident participation (offset by
reduced program reimbursement), Mem Dues $1,500,
Mileage$1,800 and Printing $48,800 based on expected usage and
Software Maint $27,600 due to decrease maintenance costs.
Internal Support Expenditures 698,995.00 714,774.47 694,374.47 20,400.00 2.85% Fav. IT Ops $28,800 and Copier $1,100 due to usage less than
anticipated; partially offset by unfav. Telephone Comm ($9,500)
due to usage.
Transfers
$ 5,576,018.00 $ 5,728,380.47 $ 5,230,480.47 $ 447,900.00 7.82%
51 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2012 FAVORA t LE
BUDGET BUDGET FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Community and Home Improvement -
Personnel Expenditures $ 88,252.00 $ 88,238.00 $ 82,338.00 $ 7 5,900.00 6.69% Fringe Benefit Rate Ad,'
Operating Expenditures
Transfers
$ 88,252.00 $ 88,238.00 $ 82,338.00 $ 5,900.00 6.69%
Workforce Development
Personnel Expenditures 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00%
Operating Expenditures
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00%
Department Total
Personnel Expenditures $ 4,998,718.00 $ 4,918,635.00 $ 4,642,935.00 $ 275,700.00 5.61%
Operating Expenditures 1,526,302.00 1,854,878.00 1,548,378.00 306,500.00 16.52%
Internal Support Expenditures 762,516.00 1,060,932.25 1,038,732.25 22,200.00 2.09%
Transfers 0.00%
$ 7,287,536.00 $ 7,834,445.25 $ 7,230,045.25 $ 604,400.00 7.71%
52 9/6/2012
0.00%
0.00%
0.00%
0.00%
100.00% 30,000.00
Transfer to Community Mental Health Authority
Total
9,620,616.00 9,620,616.00
$ 11,456,413.00 $ 14,409,0139.00 $ 14,279,069.00 $ 130,000.00
0.00%
0.90%
9,620,616.00
0.00% $ 3,535,742.00 $ 3,065,971.97 $ 3,065,971.97 COUNTY BUILDINGS
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties
National Assoc. of Counties
S.E.M.C.O.G.
Traffic Improvement Association
Total
SUNDRY EXPENSE
73,000.00 $ 73,000.00 $ 145,700.00 $ (72,700.00)
3.00
33,488.00
(39,209.00)
200,000.00
24,700.00
500,000.00
30,000.00
24,700.00
500,000.00
30,000.00
24,697.00
466,512.00
30,000.00
$ 627,700.00 $ 627,700.00 $ 666,909.00 $
$ 300,000.00 $ 300,000.00 $ 100,000.00 $
161,683.00
69,745.00 250,000.00
161,683 00 $
319,745.00
154,469.00 $
300,000.00
1,310,000.00
1,160,000.00
5,815,600.00
36,400.00
75,000.00
53,000.00
250,000.00
1,310,000.00
999,536.00
2,664,111.95
36,400.00
60,179.00
51,736.00
250,000.00
$ 9,154,469.00 $ 5,853,390.95 $ 5,603,390.95 $
1,310,000,00
999,536.00
2,664,111.95
36,400.00
60,179.00
51,7:36.00
250,000.00
250,000.00
RESERVED FOR TRANSFERS
Expenditures
Classification and Rate Change
Contingency
Emergency Salaries
Grant Match
Info Tech Development
Legislative Expense
Misc. Capital Outlay
Overtime Appropriation
Summer Employees Salary Appropriation
Total
0.00%
78.19% Fav based on year to date use; line item is budgeted for
program changes throughout the year as authorized by SOC.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
4.27%
53 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD 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 $ 259,787.00 $ 100,000.00 27.79% Fay due to budget anticipated larger increase in charges from
Building Liability Fund that did not occur in FY 2012.
Insurance Surety Bonds
Logos Trademarks Intellect Property
Road Commission \Current Drain Assessment
Road Commission \Tri Party Agreement
Provisions
27,910.00
18,000.00
1,400,000.00
100.00
30,000.00
27,910.00
18,000.00
1,524,349.00
2,828,407,00
30,000.00
27,910.00
18,000.00
1,524,349.00
2,828,407.00
Fay due to no actual expenses incurred as of late August; line
item is budgeted for disaster planning supplies that benefit all
county departments.
-99.59% Unfav due to membership invoice timing. No charges ocurred
in FY 2010, amount paid in FY 2011 was for 07/01/10-
06/30/11, amounts paid in FY 2012 were 07/01/11-06130/12
and 07/01/12-06/30/13.
Fay. due to membership rate decrease.
66.67% Fav based on year to date actuals incurred; line item is
budgeted for misc non-recurring items.
0.01%
6.70%
0.00%
-6.25%
TOTAL NON-DEPT. APPROPRIATIONS
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund
Social Welfare Fund Foster Care
Transfers to Other Funds
Fire Records Management
CLEMIS
Information Technology
Health WIC
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 430,185.00 $ 430,185.00 $ 430,185.00 0.00%
1,844,000.00 1,844,000.00 1,844,000.00 0.00%
646,140.00 646,140.00 646,140.00 0.00%
- 7,920.00 7,920.00 0.00%
0.00%
$ 27,994,649.00 $ 27,184,376.92 $ 26,643,585.92 $ 540,791.00 1.99%
$ 23,347,678.00 $ 23,337,548.86 $ 23,337,548.86 0.00%
1,000.00 1,000.00 1,000.00 0.00%
$ 23,348,678.00 $ 23,338,548.86 $ 23,338,548.86 $ - 0.00%
$ 2,920,325.00 $ 2,928,245.00 $ 2,928,245.00 $
EXPLANATION
TOTAL EXPENDITURES $ 51,343,327.00 $ 50,522,925.78 $ 49,982,134.78 $ 540,791.00 1.07%
54 9/6/2012
M.R. #11279 - 11/30/2011
Sheriffs Office Patrol Contract with the City of Pontiac
60,466.00
$ 9RR,A7a.Th
$ 7,175,555.00 $ 7,464,234.76
$ (221,985.00)
$ (186,155.00)
$ (175,808.00)
(15,711.00)
50,000.00
(1,898.00)
FY 2012 BUDGET AMENDMENTS
FV 9n19 RI IIlr.FT LIR Linnpi-Fn tIFAIFRAI Fl inininFmFrull PI IRPORF Fl IMD 416,217,57...inn
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 - 1015/2011 16,500.00
Sheriff's Office - Automobile Theft Prevention Authority
M.R. -10120/2011
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
Sheriffs 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. #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
nc.Imbrances
Carry Forwards
M.R. #11300 - 12/15/2011
Sheriff - Patrol Contract with Highland Township
M.R. #11301 - 12/15/2011
Sheriff - Patrol Contract with Lyon Township
M.R. #11319 - 12/15/2011
Sheriff - Patrol and Dispatch Contract with Orion Township
M.R. #11316 - 1/19/2012
Circuit Court Personal Protection Order Liaison
M.R. #12005 - 2/16/2012
Circuit Court Restore Foundation Donation
M.R. #12000 -2/16/2012
55
7,000.00
$ (7,000.00) $
$ 500,000.00
$ 735,000.00
6,711.00
5,000.00
$ (470,313.00) $
M.R. #12123 - Auburn Hills
M.R. #12121 - Pontiac
M.R. #12124 - Bloomfield Township
M.R. #12130 - Lyon Township
M.R. #12125 - Oxford Township
M.R. #12129 - Rochester Hills
M.R. #12126 - Groveland Township
9,167.00
9,167.00
$ 81,686.00
$ 18,448.00
$ 18,549.00
$ 116,667.00
$ 12,613.00
FY 2012 BUDGET AMENDMENTS
Health and Human Service - Relocation of Positions to Children's Village
M.R. #12021 - 2/16/2012
Sheriff - Dispatch Contract Rates
M.R. #12021 - 2/16/2012
Sheriff - Use of Forfeited Funds
M.R. #12021 -2/16/2012
Sheriff - Inmate Health Care
M.R. #12xxx - 3/22/2012
HHS - Health Division Huron Valley School District Service Agreement
Reim Contract
Planned Use of Fund Balance
M.R. #12xxx - 3/2212012
Facilities Management - Licensed Parking Bill Fox Chevrolet
Reim Contract
Planned Use of Fund Balance
M.R. #12xxx - 3/22/2012
Sheriffs Office - Off Road Vehicle Safety Education Program Grant
State Grant
Planned Use of Fund Balance
(16,911.00)
$ 682,488.00
$ (287,702.00)
2,610.00
$ (2,610.00) $
2,160.00
$ (2,160.00) $
M.R. #12xxx - 4/18/2012
M&B FY 2012 First Quarter Report
Transfer In from Motor Pool
Adjustments to Treasurer Revenue
Adjustments to Sheriff Revenue
Adjustments to Circuit Court Revenue
Adjustments to Prior Year Revenue
M.R. #12074 -4/18/2012
Sheriff - Marine Patrol Contract with Waterford Township
M.R.- 4/18/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12076 - City of Bloomfield Hills
M.R. #12104 - 5/2/2012
Sheriff - Dispatch Contract with Pontiac
M.R. #12102 - 5/2/2012
Sheriff - Marine Patrol Contract with Wolverine Lake
M.R. - 5/2/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12107 - Village of Ortonville 2,205.00
M.R. #12108 - Orchard Lake $ 30,940.00 $
M.R. - 5/17/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
7,858.00 $
776,398.00
10,000.00
7,858.00
(42,642.00)
(3,898.00)
33,145.00
56
$ 20,000.00
$ 12,333.00
$ 94,836.00
$ 76,667.00
$ 15,750.00 $ 485,883.00
20,000.00
M.R. #12162 - 6/21/2012
Sheriff - Use of Lab Enhancement Funds for Equipment
59,620.00
FY 9019 RI inr,r-r AMPKIIIMFMTR
M.R. #12127 - Addison Township
M.R. #12132 - City of Wixom
M.R. #12120 - City of Troy
M.R. #12131 - Walled Lake
M.R. #12119 - City of the Village of Clarkston
M.R. #11260 - 11/30/2011
Public Services - Animal Control - Veterans Dog Tag Program
M.R. - 6/7/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12146 - Milford Twp 6,667.00
M.R. #12147 - Commerce Twp $ 42,861.00
M.R. #12150 - Orion Twp $ 35,621.00
M.R. #12151 - Oakland Twp $ 20,985.00 $ 106,134.00
M.R. - 6/2112012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12164 - Farmington Hills $ 49,560.00
M.R. #12165 - Highland Twp 5,020.00
M.R. #12167 - Royal Oak Twp $ 56,594.00
M.R. #12168 - White Lake Twp $ 53,333.00
M.R. #12169 - City of Southfield $ 157,925.00 $ 322,432.00
M.R. #12157 - 6/21/2012
County Clerk - Elections Division Board of Canvassers Agreement with White Lake Twp
300.00
M.R. #12179 -7/18/2012
M&B FY 2012 Second Quarter Report
Adjust project totals for Tr-Party Road Projects 6,052.00
Adjustments to Novi District Court Revenue $ (22,000.00)
Adjustments to Sheriff Revenue $ (985,654.00)
Adjustments to Health Division Revenue $ (656.824.00)
Adjustments to Non - Dept Revenue (Planned Use of Fund Balance) $ (4,661,643.00) $ (6,320,069.00)
TOTAL AMENDED BUDGET AS OF 6/30/2012 $ 419,595,826.76
57
0.00%
50.57% Fay. Indirect Costs $143,000 actual total expenditures are lower
than budget due to actual charges developed after budget
finalization. Professional Services $130,000 due to less activity.
Partially offset by unfav. Administrative Overhead ($8,000) and
Prof. Serv-Financial consultant ($30,000) and Printing ($750).
77.14% Fay due to lower interest rates and level of debt.
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%
5.38%
232,750.00
1,350,000.00
227,025.00
150,369.00
0.00
$ 377,394.00
$ 1,960,144.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
ENTERPRISE FUND
TREASURER'S OFFICE
ADOPTED
BUDGET
DELINQUENT TAX REVOLVING FUND 51600
AMENDED
BUDGET
FY 2012
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$220,000.00
REVENUES
Charges for Services 0.88% Fav. Due to increase in interest and penalties of delinquent
properties.
$25,000,000.00 $25,000,000.00 $25,220,000.00
Other Revenues
Total Revenues
2,022,497.00
$27,022,497.00
2,022,497.00
$27,022,497.00
1,000,570.00
$26,220,570.00
(1,021,927.00) -50.53% Unfav due to falling interest rates on investments.
($801,927.00) -2.97%
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
$ 106,905.00
460,250.00
5,656,048.00
23,150,000.00
1,846,075.00
2,091,601.00
1,342,200.00
$ 34,085 924.00
$ 36,403,079.00
$ 104,525.00 $ 104,525.00
460,250.00 227,500.00
5,656,048.00 5,656,048.00
23,150,000.00 23,150,000.00
1,846,075.00 1,619,050.00
2,091,601.00 1,941,232.00
1,342,200.00 1,342,200.00
$ 34,085,924.00 $ 33,708,530.00
$ 36,400,699.00 $ 34,440,555.00
1,750,000.00 1,750,000.00 400,000.00
REVENUE OVER (UNDER)
EXPENDITURES ($9,380,582.00) ($9,378,202.00) ($8,219,985.00)
Total Net Assets - Beginning $218,687,420.89
Total Net Assets - Ending $210,467,435.89
($1,158,217.00)
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
$16,990,045.58
58 9/6/2012 125 DTRF 51600 Quarterly Forecast.xlsx
1,066,845.00 1,056,916.00 OPERATING EXPENSE
($129,912.00)
13,000.00
($1,882,912.00)
2,795,785.42
$912,873.42
FY 2012 THIRD QUARTER REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DELINQUENT PERSONAL PROPERTY
TAX (51800)
$900,000.00 ($117,158.00) OPERATING REVENUE $1,017,158.00 $1,017,158.00 -11.52% - Unfav. Miscellaneous ($114,850) and Reimb Salaries ($2,300) due less
anticipated use.
1,029,912.00 27,004.00 2.55% - Fav. Personnel $51,500 due to turnover. Unfav Indirect Cost ($148,000)
actual total expenditures are higher than budget due to actual charges
developed after budget finalization. Fav. Professional Services $107,000,
Expendable Equipment $2,000, Office Supplies $2,500 and Postage-
Standard Mailing $10,000 due to less anticipated use.
$ (116,912.00)
NET OPERATING INCOME (LOSS) ($49,687.00) ($39,758.00)
NON-OPERATING REVENUE (EXPENSE) 125,000.00 125,000.00
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $75,313.00 $85,242.00
TRANSFERS OUT (1,766,000.00) (1.766,000.00)
TOTAL NET INCOME (LOSS)" ($1,690,687.00) ($1,680,758.00)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
($90,154.00)
(112,000.00)
($202,154.00)
0.00
($202,154.00)
226.76%
-89.60% Unfav. Income from Investments is due to lower cash balance than
anticipated.
0.00%
* Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use cf Fund Balance" in the revenue category.
9/6/2012
59
NET OPERATING INCOME (LOSS) $ (14,815,700.00) $ (14,708,900.00) $ (14,708,900.00) $ 0.00%
NON-OPERATING REVENUE
(EXPENSE)
$ 11,684,000.00 $ 11,684,000.00 $ 11,684,000.00 $ 0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
AIDOPTED
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 $ 8,358,514.00 $ 8,358,514.00 $
$ 23,107,000.00 $ 23,067,414.00 $ 23,067,414.00 $
0.00%
0.00%
TOTAL INCOME BEFORE TRANSFERS $ (3,131,700.00)
TRANSFERS IN -
CAPITAL IMPROVEMENT PROGRAM $ -
TOTAL NET INCOME (LOSS)* $ (3,131,700.00)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (3,024,900.00) $ (3,024,900.00) $ -
$ 12,000.00 $ 12,000.00 $ -
$ _ $ - $ _
L (3,012,900.00) $ (3,012,900.00) $
98,188,963.00
95,176,063.00
60 9/6/2012
Total Revenue
OPERATING EXPENSES
61 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER FORECAST REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DRAIN EQUIPMENT FUND ( 63900)
OPERATING REVENUES:
Inside $4,181,342.00 $23,890,010.00 $23,890,010.00 $0.00 0.00%
Outside 255,000.00 585,000.00 885,000.00 $300,000.00 51.28% Fay - EXT-Rebilled Charges $300,000 for SCADA Engineering project, offset in
Contracted Services expense.
4,436,342.00 24,475,010.00 24,775,010.00 300,000.00 1.23%
4,489,842.00 24,509,792.00 24,751,102.00 (241,310.00) -0.98% Fav - Salaries $500,000, Overtime $27,000 and Fringes $350,000 due to vacant
positions and Fringes $67,192 due to the hospitalization illustrative rate being applied
to the General fund instead of the Drain Equipment Fund. A third quarter budget
amendment is in progress to correct the problem. Unfav - Contracted Services
($350,000) for SCADA Engineering project, offset in EXT-Rebilled Charges. Fav -
Communications $20,000 a result of the Real Time Locating charges billed through
Internal Service Telephone Communications. Fav - Electric Service $5,000 due to
impact of raising energy cost being less than anticipated budget amount. Unfav -
Indirect Cost ($23,600) due to indirect cost rate finalized after budget process. Unfav
- Protective Clothing and Equipment ($20,000) due to maintenance on gas detectors.
Unfav - Material and Supplies ($772,000) the result of inventory being tracked
through CAMS, the Drain Equipment fund had to buy the inventory from the Water
Sewer General Administrative fund offset in revenue Reimbursement General.
Unfav - Drain Equipment Materials ($7,000) a result of no budget for materials being
tracked through CAMS for use in rebillable repair jobs. Unfav - Information
Technology Development ($12,000) for maintenance performed on the Automatic
Meter Reading System. Unfav - Telephone Communications ($20,000) a result of
billing the Real Time Locating system cost (part of the cellphone bill), offset by
favorable Communications line item. Unfav - Maintenance Vehicles ($11,000),
Laboratory Supplies ($3,000), Shop Supplies ($4,500) and Small Tools ($13,0(10) the
result of actual spending being more than budget projection. Fay - Equipment Repair
$16,000 and Equip Repair Motor Vehicle $11,000 the result of actual spending being
less than budget projection.
NET INCOME (LOSS) BEFORE (53,500.00) (34,782.00) 23,908.00 58,690.00 -168.74%
NON-OPERATING REVENUE/(EXPENSE) 53,500.00 53,500.00 64,050.00 10,550.00
30,332.00
0.00%
30,332.00 0.00%
TRANSFER IN
TRANSFERS (OUT)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
4,987,625.00
$5,045,251.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER FORECAST REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET EIUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
19.72% Fay - investment income $7,465 the result of fund earning a return due 1.0 a positive
cash balance. Fay - Sale of Equipment $3,085 for sale of miscellaneous equipment
at county auction.
NET REVENUES OVER (UNDER)
EXPENSES
60.00 (311,614.00) $57,626.00 $69,240.00
62 9/6/2012
6,000.00 $ 6,000.00 - Fay. due to reimbursements from third parties pursuant to lawsuits. - $ Outside Revenue
CLAIMS PAID
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NON-OPERATING REVENUE (EXPENSE)
(932,162.00)
400,000.00
(932,162.00)
400,000.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Inside Revenue 2,146,000.00 2,880,499.00 2,880,499.00 (734,500.00) -25.50% - Unfav. due to rebills to departments lower based on actual premiums
paid, offset by decrease in expense.
Total Operating Revenue
OPERATING EXPENSE
$ 2,880,499.00 $ 2,880,499.00 5 2,152,000.00 $ (728,500.00) -25.29%
$ 3,044,161.00 $ 3,044,161.00 5 2,144,161.00 $ 900,000.00 29.56% - Fay. due to actual premiums less than expected due to insurance
market fluctuations and rates, offset by decrease in revenue.
768,500.00 768,500.00 768,500.00
$ 3,812,661.00 $ 3,812,661.00 $ 2,912,661.00 $ 900,000.00 23.61%
(760,661.00) 171,500.00 -18.40%
150,000.00 (250,000.00) -62.50% - Unfav. due to lower than expected available cash balance.
NET REVENUES OVER/(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (532,162.00) $ (532,162.00) (610,661.00) $ (78,500.00)
17,934,456.77
17,323,795.77
9/6/2012
63
1FRINGE BENEFITS FUND 67800
ADOPTED AMENDED FY2012 VARIANCE
1 BUDGET BUDGET EXPLANATION OF SIGNIFICANT VARIANCES FORECAST FAV/(UNFAV) PERCENT
COUNTY OF OAKLAND
FY2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT
RETIREMENT ADMINISTRATION
RETIREMENT ADMINISTRATION - PTNE
DEFINED CONTRIBUTION PLAN
DEFINED CONTRIBUTION PLAN - PTNE
DEFERRED COMPENSATION - COUNTY
EMPLOYEE IN-SERVICE TRAINING
EMPLOYEE BENEFITS UNIT
FLEX BENEFIT PLAN
WELLNESS UNIT
FRINGE BENEFITS
TUITION REIMBURSEMENT
RETIREMENT HEALTH SAVINGS
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
PRESCRIPTION COVERAGE INSURANCE
DENTAL INSURANCE
VISION INSURANCE
DISABILITY INSURANCE
SHORT-TERM DISABILITY
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
INVESTMENT INCOME
EXT - FLEX BEN MEDICAL - EMPLOYEE
EXT - MEDICAL INSURANCE
EXT - PRESCRIPTION DRUG REBATES
EXT - DENTAL INSURANCE
EXT - VISION INSURANCE
EXT - FLEX BEN LIFE INSURANCE
EXT - FLEX BEN DENTAL INSURANCE
EXT - FLEX BEN VISION INSURANCE
EXT - FORFEITURE OF DEPOSITS
EXT - PREMIUM ADJUSTMENT
EXT - TRAINING
EXT - WELLNESS
EXT - OTHER REVENUE - ICMA REBATES
TOTAL REVENUE
48,788,700
4,208,400
15,350,000
175,000
100,500
1,355,000
937,300
200,000
496,500
95,900
260,000
550,000
900,000
15,500,000
34,926,700
9,500,000
3,060,000
192,500
601,200
1,700,000
2,672,665
800,000
540,100
5,000,000
280,000
500,000
25,000
2,500
400,000
115,000
105,000
20,000
150,000
149,507,965
48,788,700 50,350,000 1,561,300
4,208,400 4,343,000 134,600
320,000 361,000 41,000
14,350,000 14,120,000 (230,000)
175,000 188,000 13,000
210,600 210,600
1,355,000 1,401,200 46,200
937,300 965,000 27,700
200,000 203,500 3,500
496,500 512,000 15,500
95,900 99,000 3,100
260,000 267,500 7,500
550,000 594,500 44,500
900,000 629,300 (270,700)
14,500,000 14,406,000 (94,000)
29,126,700 30,814,600 678,900
9,200,000 8,191,000
3,060,000 2,918,400 (141,600)
192,500 227,300 34,800
601,200 1,404,400 803,200
3.20% - Charges to departments favorable due to underestimated budget.
3.20%
0.00%
-1.60% - Unfavorable due to decrease in full time salaries.
7.43%
0.00%
3.41%
2.96%
1.75%
3.12%
3.23%
2.88%
8.09%
-30.08% - Unfavorable due to change in payment processing.
-0.65% - Decreased charges to departments due to less full-time salaries.
233%
0.00%
-4.63%
18.08%
133.60% - Favorable due to change in payment processing; partially offset by unfavorable
expenses.
- Unfavorable due to change in short term disability plan.
1,700,000 1,300,000 (400,000) -23.53%
2,672,665 2,952,000 279,335 10.45%
800,000 764,000 (36,000) -4.50%
540,100 354,000 (186,100) -34.46%
5,000,000 5,000,000 - 0.00%
280,000 200,000 (80,000) -28.57%
500,000 600,000 100,000 20.00%
25,000 25,000 - 0.00%
2,500 2,500 - 0.00%
400,000 350,000 (50,000) -12.50%
115,000 115,000 - 0.00%
105,000 105,000 - 0.00%
20,000 20,000 - 0.00%
- 6,500 6,500 0.00%
- 4,000 4,000 0.00%
- 5,500 5,500 100.00%
150,000 150,000 - 0.00%
141,838,065 '144,159,800 2,321,735 1.64%
9/6/2012 130 FRINGE BENEFIT FY2012 Third Quarter Forecast.xls 64
65 9/6/2012
COUNTY OF OAKLAND
FY2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
FRINGE BENEFITS FUND 67800
ADOPTED AMENDED FY2012 VARIANCE
BUDGET BUDGET FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINC. 19,545,000 19,545,000 19,545,000 - 0.00%
RETIREES MEDICAL - VEBA DEBT INT. 29,243,700 29,243,700 29,243,700 - 0.00%
RETIREMENT ADMINISTRATION 4,208,400 4,528,400 4,450,500 77,900 1.72% - Favorable due to two underfilled positions and replacing an FTE with PTNE.
DEFINED CONTRIBUTION PLAN 15,500,000 14,500,000 14,200,000 300,000 2.07% - Favorable due to decrease in salaries for full-time staff.
DEFINED CONTRIBUTION PLAN - PTNE 175,000 175,000 175,000 - 0.00%
DEFERRED COMPENSATION - COUNTY 100,500 210,600 210,600 - 0.00%
EMPLOYEE IN-SERVICE TRAINING 1,005,000 1,005,000 964,200 40,800 4.06%
IN-SERVICE TRAINING - INFO TECH 350,000 350,000 350,000 - 0.00%
EMPLOYEE BENEFITS UNIT 937,300 937,300 840,100 97,200 10.37%
FLEXIBLE BENEFIT PAYMENTS 200,000 200,000 200,000 - 0.00%
WELLNESS PROGRAM 496,500 496,500 490,500 6,000 1.21%
ACCOUNTING SERVICES 95,900 95,900 99,200 (3,300) -3.44%
TUITION REIMBURSEMENT 260,000 260,000 260,000 0.00%
RETIREMENT HEALTH SAVINGS 550,000 550,000 585,000 (35,000) -6.36%
GROUP LIFE INSURANCE 1,300,000 1,300,000 986,000 314,000 24.15% - Favorable due to change in payment processing.
SOCIAL SECURITY 15,500,000 14,500,000 14,500,000 0.00%
MEDICAL INSURANCE 40,206,700 34,406,700 32,600,000 1,806,700 5.25% - Favorable due to projected costs less than budget projections.
PRESCRIPTION COVERAGE 10,000,000 9,700,000 9,700,000 0.00%
DENTAL INSURANCE 3,200,000 3,200,000 3,085,000 115,000 3.59%
VISION INSURANCE 300,000 300,000 276,000 24,000 8.00%
DISABILITY INSURANCE 2,301,200 2,301,200 2,632,000 (330,800) -14.38% - Unfavorable due to change in short term disability plan; offset by favorable revenues.
WORKERS COMPENSATION 2,672,665 2,672,665 2,639,165 33,500 1.25%
UNEMPLOYMENT COMPENSATION 800,000 800,000 800,000 - 0.00%
CHILD CARE FACILITY 270,900 270,900 270,900 - 0.00%
INDIRECT COSTS 289,200 289,200 306,200 (17,000) -5.88% - Unfavorable due to actual charges developed after budget finalization.
TOTAL EXPENSE 149,507,965 141,838,065 139,409,065 2,429,000 1.71%
NET REVENUE OVER/(UNDER) EXPENSES 0.00 0.00 4,750,735 4,750,735
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
130 FRINGE BENEFIT FY2012 Third Quarter Forecast.xls
18,965,848
23,716,583
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($1,037,683.00) ($1,003,466.00) $ (4,584,418.00) $ 2,523,292.00
TRANSFERS IN
CAPITAL CONTRIBUTION 1,037,683.00 1,037,683.00 16,935,461.20 $15,897,778.20 Fav. capital asset contribution due to the closing of several capital projects in
order to recognize assets on Airport Fund financial reports.
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED IFY 2012 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCEE
OPERATING EXPENSE
$4,875,421.00 $4,875,421.00 $4,264,521.00 ($610,900.00) -12.53% - Unfav. land lease ($139,250) due to lower than anticipated lease
concessions; reduction in t-hangar rental ($392,000) due to a decrease in
number of t-hangars leased.
6,191,848.00 6,157,631.00 9,209,753.00 (3,052,122.00) -49.57% - Unfav. adj. prior years expenses ($614,200) due to closing of prior years non-
capital projects; increase in depreciation ($2,553,000) due to closing current
and prior years capital projects. Fay. grounds maintenance $123,000 due to
refund of damaged trees paid for in prior year. Fay, indirect cost $11,284 due
to actual charges developed after budget finalization. Decrease in personnel
expense $49,650 due to one FTE position filled with PTNE, one under filled
position, two positions filled with employees with lower steps, and retirement
and dental costs less than expected.
NET OPERATING INCOME (LOSS) ($1,316,427.00) ($1,282,210.00) ($4,945,232.00) $2,441,222.00
NON-OPERATING REVENUE (EXPENSE) 278,744.00 278,744.00 360,814.00 82,070.00 29.44% Fay. prior years adjustments $243,360 due to the capitalization of bond
interest for the OCIA terminal building. Unfav. income from investments
($162,000) due to lower than expected interest and fees.
TOTAL NET INCOME (LOSS) $0.00 $34,217.00 $12,351,043.20 $18,421,070.20
TOTAL NET ASSETS - BEGINNING $ 69,989,256.15
TOTAL NET ASSETS - ENDING $82,340,299.35
01/6/2012
66
OPERATING REVENUE:
Outside Revenue $ 77,000.00 $ 77,000.00 $ 77,600.00 $
231,800.00 $ 91,800.00
$ 377,565.00 $ 387,904.00 $ 1,524,304.00 $ 1,136,400.00
NON-OPERATING REVENUE
(EXPENSE)
65.57% - Fav. sale of scrap $3,700 and gain on sale of vehicles $83,300
due to selling more vehicles with no salvage value under new
billing method.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
140,000.00 140,000.00
(453,168.00) (453,168.00) $ TRANSFERS IN / (OUT)
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
MOTOR POOL FUND 66100
AMENDED
BUDGET
FY 2012
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
600.00 0.78% - Fay. increased warranty reimbursement $31,700 due to GM
warranty claims handled in-house; increase in ext-other
revenue $3,400 due to subrogation payment for vehicle
damage more than expected. Unfav. parts and accessories
($1,300) and productive labor ($33,200) due to CVT's
requesting less service. Budget amendment for ext-parts and
accessories, ext-productive labor and ext-warranty
reimbursement are recommended.
Inside Revenue 7,967,493.00 # 8,019,180.00 8,586,780.00 $ 567,600.00 7.08% - Anticipated fav. leased equipment $336,900 due to new leased
vehicles under new billing method. Fav. gasoline oil grease
charges $161,700 due to increased cost of gasoline, offset by
unfav. gasoline charges expense. Fav. parts and accessories
$46,000 based on history data.
Total Revenue $ 8,044,493.00 $ 8,096,180.00 $ 8,664,380.00 $ 568,200.00
OPERATING EXPENSE 7,806,928.00 7,848,276.00 7,371,876.00 $ 476,400.00 6.07% - Fav. personnel $19,300 due to underfilled positions.
Fatv. indirect cost $251,700 due to actual charges developed
after budget finalization; decrease in fleet insurance $291,700
due to premium savings; reduced spending in expendable
equipment $31,700 due to used vehicles purchase less than
expected. Budget amendment is recommended.
Unfav. Gasoline charge expense ($12,600) due to higher fuel
costs, offset by fav. gasoline oil grease revenue charges.
Unfav. depreciation expenses ($22,000) due to more vehicles
purchased (including 10 vehicles in FY2011 Capital Budget
Plan) and total costs more than expected. Budget amendment
is recommended.
OPERATING INCOME (LOSS) $ 237,565.00 $ 247,904.00 $ 1,292,504.00 $ 1,044,600.00
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF
FUND BAL.) "
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 377,565.00 $ (65,264.00) $ 1,071,136.00 $ 1,136,400.00
67
J:\FiscalSvc\Budget\Forecast_New\PDF Versions1132 Motor Pool 3rd Qtr Forecast.xls 9/6/2012
$ 7,780,062.71
$ 8,851,198.71
$432,940.00 28,400.00
25,821,259.00 (16,400.00)
AMENDED
BUDGET
ADOPTED
BUDGET
'FACILITIES MAINTENANCE & OPERATIONS (#63100)
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
FY 2012 VARIANCE
FORECAST F,AV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Inside Revenue
Total Revenue
OPERATING EXPENSES
OPERATING REVENUES:
Outside Revenue $532,540.00
$26,367,414.00 $26,242,199.00 $26,254,199.00
$27,004,925.00 $26,086,784.00 $23,927,584.00 $2,159,200.00
25,834,874.00 25,837,659.00
$404,540.00 7.02% - Fay. Farmers Market stall rental revenue based on receipts prior to transfer of
operations to Parks & Recreation $37,300; partially offset by lower lease revenue
for Commerce Connect due to holding charges at previous building space rate
($4,000) and lower maintenance reimbursement from Easter Seals ($4,900) based
on expected requirements.
-0.06% - Lower Maintenance Department Charges revenue based on expected level of
departmental maintenance requests ($75,000), partially offset by Refund of Prior
Years Expenditure $58,600.
8.28% -Fay. Natural Gas/ Fuel Oil $600,000 due to lock-in of favorable long-term pricing
contracts and moderate weather conditions; fay. Electrical Service $500,000 due to
lower-cost third-party contracts and savings from energy conservation initiatives
implemented by FM&O; fay. Sublet Repairs $250,000 due to more efficient
management of building maintenance related items and fewer required major
repairs and project work; fay. Indirect Costs $144,400 due to determination of
costs subsequent to budget formulation; fay. Salaries $50,000 due to turnover; fay.
Fringe Benefits $400,000 due to turnover and higher than required fringe benefit
appropriations; fay. Road Salt $100,000 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 $75,000 due
to reduced volume caused by recycling efforts; fay. Overtime $112,500 due to
moderate weather conditions for snowplowing activity; and fay. Maintenance and
Grounds Supplies $85,000, Laundry & Cleaning $12,500, and Telephone
Communications $5,000 based on requirement needs.
Favorability is partially offset by unfav. IT Operations ($75,000) due to one-time
software charges; IT Development ($12,500); Security Supplies ($65,000) due to
increased security requirements and usage of account (with reduced usage of
Maintenance Supplies); Adjustment of Prior Years Expense ($12,300); and Motor
Pool and Gasoline Charges ($14,000) based on required usage.
$12,000.00 0.05%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS OUT
($637,511.00)
$192,500.00
-
(900,000.00)
$155,415.00 $2,326,615.00 $2,171,200.00
$192.500.00 $132,500.00 ($60,000.00)
137.598.00 211,998.00 74,400.00
(1,548 110.00) (1,587,595.00) (39,485.00)
-31.17% - Unfav. due to lower than anticipated rate of return on investments.
54.07% - Transfers In from Project Work Order Fund for closed Maintence projects.
-2.55% - Transfers Out to Project Work Order Fund to close Maintenance projects.
NET REVENUES OVER(UNDER)
EXPENSES* ($1,345,011.00) ($1,062,597.00) $1,083,518.00 $2,146,115.00
133 FACILITIES INTERNAL FORE.xlsx 68 9/6/2012
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
TOTAL NET ASSETS - BEGINNING $12,500,240.61
TOTAL NET ASSETS - ENDING $13,583,758.61
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
69 9/6/2012 133 FACILITIES INTERNAL FORE.xlsx
TOTAL OPERATING REVENUE
OPERATING EXPENSES
COUNTY OF OAKLAND
FY 2012 THIRD 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 $823,592.00 $88,100.00 11.98% - Fav. Enhanced Access Fees $67,100 due to increased customer usage; Sale of Equip
$11,500 & Deferred Land File Tax $71,800 due to increased tax & assessment billings.
Partially offset by unfav. Reimb Equalization Services ($10,500) and Outside Agencies
($51,800) due to reduction in external customer requests.
Inside 25,697,543.00 25,697,543.00 21,800,943.00 (3,896,600.00) -15.16% - Unfav. OC Dept'l & Non Gov Dev ($3,187,200) due to rates remaining at prior year
levels & limited resources available to complete development due to vacancies; OC
Deptl Ops & Non Gov Ops ($529,400) actuals slightly lower than budget, which includes
rate increase of 18% beginning 10/1/11. Also, Clemis Ops unfav ($59,800) due to
budget including alloc for non-standard software that may not be needed and Equip
Rental ($120,100).
$26,433,035.00 $26,433,035.00 $22,624,535.00 ($3,808,500.00) -14.41%
$29,796,760.00 $29,586,188.00 $26,384,688.00 $3,201,500.00 10.82% - Fav. Sal & FB $2,946,900 due to vac & fb rate adj; Deprec $1,121,800 fully deprec
equip not reflected in budget projection; Equip Maint $269,700 due to lower than
anticipated hardware maint costs; Indirect Cost $476,700; Maint Contract $118,600 due
to new office equipment purchases under warranty; Equip Replacement $50,000 due to
transfer of office equipment to IT Fund; Software Maint $17,700 due to timing of
software support; Communications $221,800 due to rate reductions; Software Lease
$338,300, Copier $203,200 and Mem Dues $7,700 due to lower than anticipated costs;
Service Bureau $75,000 due to phasing out of microfiche costs; Travel $76,900 due to
decline in staff attending conferences; Supplies $196,000, Mileage $4,800 & Internal
Svc $3,500 based on actual usage. Partially offset by unfav. Prof Svcs ($2,127,900)
implementing projects in IT FY11-12 Master Plan, 3rd qtr budget amendment will be
included to adjust Prof Svcs for previously approved projects & planned maintenance
funded out of IT equity. Expend Equip ($652,300) due to equip replacement; Contracted
Svcs ($132,500) due to increase in cost & Charge Card Fees ($14,600) for increase of
credit card charges.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($3,363,725.00) ($3,153,153.00) ($3,760,153.00) ($607,000.00)
NON-OPERATING REVENUE 290,500.00 290,500.00 86,100.00 (204,400.00) -70.36% Unfav. Interest Income due to lower cash balance than anticipated.
TRANSFERS IN 906,676.00 925,008.00 925,008.00 0.00 0.00%
TRANSFERS (OUT)- - 0.00%
CAPITAL CONTRIBUTION 0.00 0.00%
NET REV OVER(UNDER) EXP" ($2,166,549.00) ($1,937,645.00) ($2,749,045.00) ($811,400.00)
TOTAL NET ASSETS - BEGINNING 23,384,307.04
TOTAL NET ASSETS - ENDING $20,635,262.04
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
70
OPERATING REVENUES:
Outside
Inside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
4,054,863.42
$3,634,255.42
COUNTY OF OAKLAND
FY 2012 THIRD 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 $11,000.00 $ (19,000.00) -63.33% Unfav. Sale of Phone External due to reduction in landline charges do to the dosing of
Golden Oaks.
2,814,000.00 2,814,000.00 2,659,400.00 (154,600.00) -5.49% Unfav. Sale of Phone Internal due to reduction in telephone landline rates.
$2,844,000.00 $2,844,000.00 $2,670,400.00 ($173,600.00) -6.10%
$3,458,152.00 $3,447,308.00 $3,114,108.00 $333,200.00 9.67% Fay. Sal & FB $104,600 due to vac & fb rate adj; Indirect Cost $59,100; Tower Charges
$6,500 due to decreased pager usage; Exp Equip $13,300 due to decreased demand
for equip replacments; Deprec $125,100; Sublet Repairs $50,000 due to lower than
anticipated repair volume; Soft Maint $30,000 & Equip Mint $2,300 subsequent to
budget. Partially offset by unfav. Voice Mail ($10,000) due to higher than anticipated
contract rate; Comm ($46,300) & Internal Svcs ($1,800) due to actual usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($614,152.00) ($603,308.00) ($443,708.00) $159,600.00
NON-OPERATING REVENUE 30,000.00 30,000.00 23,100.00 (6,900.00) -23.00% Unfav. Interest Income due to lower cash balance than anticipated.
TRANSFERS IN - - - - 0.00%
TRANSFERS (OUT)- - - - 0.00%
NET REV OVER(UNDER) EXP* ($584,152.00) ($573,308.00) ($420,608.00) $152,700.00
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
71
TOTAL OPERATING REVENUE
OPERATING EXPENSES
$5,999,097.00
$8,609,138.00
$5,999,097.00
$8,564,704.00
$5,935,897.00
$7,357,604.00
($63,200.00)
$1,207,100.00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCE:
Information Technology - CLEMIS (53500)
OPERATING REVENUES:
Outside $4,048,047.00 $4,048,047.00 $3,853,447.00 ($191,600.00) -4.73% Unfav. CLEMIS Crash ($174,100) due to less than anticipated agencies participating in
Crash program; Rebilled ($32,700) due to connectivity costs & In-Car Terminals
External ($263,100) due to reduction in fleet of CLEMIS agencies. Partially offset by fay.
Non-Oakland Access Fees $37,900 due to increase in FTE count for US Customs &
Border Patrol; Maintenance Contracts $165,400 Livescan maint after warranty; Parts &
Access $2,900 for CLEMIS Tech support; Access Fee Oakland $17,900 actual FTE
count higher than budget projection & Clemis Citation $54,300 due to increased usage
by Oakland and non-Oakland agencies.
Inside 1,951,050.00 1,951,050.00 2,079,450.00 128,400.00 6.58% Favin-Car Terminals Internal $32,500 due to Mobile Data participation count higher
than budget projection & Reimb General $140,600 based on actuals for CLEMIS staff
supporting Sheriff projects. Partially offset by unfav. Service Fees ($44,800) for CAD
Radio support.
-1.05%
14.09% Fav.Sal/FB $661,400 due to vac & fb rate ad); Prof Svcs $199,100 due to contractual
services funded through grants for Records Management System upgrade; Equip
Maintenance $90,000 due to less than anticipated cost of repairs; Software Maint
$215,000 due to timing of maintenance costs; Travel $3,000 due to reduced traveling to
conferences; Comm $159,100 due to actual connectivity costs less than anticipated;
Printing $7,200 for reduced printing costs; Internal Svcs $372,500 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); Supplies ($1,200); Adj Pr Yr Exp
($20,900) includes reclass of unallowable grant expense; Deprec ($335,200) due to
equipment that is fully depreciated; Software Lease ($5,800) for software purchases
required by CLEMIS tech support & Exp Equip ($12,900) due to equip replacement.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($2,610,041.00) ($2,565,607.00) ($1,421,707.00) $1,143,900.00
NON-OPERATING REVENUE 15,000.00 15,000.00 16,100.00 1,100.00 7.33% Fav. primarily due to Interest Income; higher 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 187,500.00 287,500.00 883,800.00 596,300.00 0.00%
NET REV OVER(UNDER) EXP* ($363,355.00) ($218,921.00) $1,522,379.00 $1,741,300.00
TOTAL NET ASSETS - BEGINNING 14,978,635.46
TOTAL NET ASSETS - ENDING $16,501,014.46
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 Ad) in Expenses.
72
OPERATING EXPENSES $8,878,110.00 $8,860,903.00 $8,598,203.00 $262,700,00
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGE7 BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCEE
Information Technology - Radio Communications (53600)
OPERATING REVENUES:
Outside $7,036,277.00 $6,903,312.00 $6,903,512.00 $200.00 0.00% Fav.Refund Pr. Yr Exp $56,300 reimbursement of AT&T connectivity costs to towers;
Antenna Site Mgt $66,600 and E-911 $77,300 due to increased volume of users.
Partially offset by unfav. Outside Agency Revenue ($200,000) due to fewer non-
emergency agencies than anticipated.
289,253.00 289,253.00 362,153.00 72,900.00 25.20% Fay. Parts Access $76.000 & Productive Labor $3,600 due to MDC repairs for DC
Agencies. Partially offset by unfav. Leased Equipment ($6,800) due to lower than
anticipated non-public safety users of the new system.
Inside
TOTAL OPERATING REVENUE $7,325,530.00 $7,192,565.00 $7,265,665.00 $73,100,00 1.02%
2.96% Fay. Sal & FB $161,300 due to vac & fb rate adj; Maint Contract $178,000 & Indirect
Cost $42,300 subsequent to budget projection; Comm $105,400 due to lower
rates;Travel $12,600 due to decline in out-of-state training; Rebillable Svcs $1,000; Prof
Svcs $63,100 due to actual costs lower than budget projection; Supplies $5,200, Util
$24,000, Laundry $700 & Internal Svcs $161,100 based on actual usage. Partially offset
by unfav. Equip Maint ($60,100) due to higher than anticipated maintenance cost of new
system; Tower Charges ($32,000) tower rent for addl sites due to coverage
enhancements; Expendable Equip ($18,600) due to Next Generation 911 equip
replacements; Freight ($4,800); Ad) Prior Yr Exp ($1,500) and Parts & Access
($375,000) due to warranty coverage of user equipment for the new system.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($1,552,580.00) ($1,668,338.00) ($1,332,538.00) $335,800.00
NON-OPERATING REVENUE 150,000.00 150,000.00 97,100.00 (52,900.00) -35.27% Unfav. Interest Income due to lower 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* ($1,888,580.00) ($2,004,338.00) ($1,721 ,438.00) $282,900.00
TOTAL NET ASSETS- BEGINNING 57,188,242.41
TOTAL NET ASSETS - ENDING $55,466,804.41
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 Ad) in Expenses.
73
Fire Records Management ( 53100)
OPERATING REVENUES:
Outside
TOTAL OPERATING REVENUES
OPERATING EXPENSES
$205,995.00
$205,995.00
$649,097.00
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP*
430,185.00 430,185.00 430,185.00
($10,917.00)
0.00 0.00%
0.00%
$9,300.00 $5,981.00 ($3,319.00)
COUNTY OF OAKLAND
FY 2012 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCEE
$205,905.00 $195,595.00 ($10,400.00) -5.05% Unfav. primarily due to actual Rebilled Charges lower than anticipated.
$205,995.00 $195,595.00 ($10,400.00) -5.05%
Fav. Sal &FB $13,000 due to fb rate ad); Communications $10,000 due to savings in
connectivity costs; Travel $5,000 due to decrease in staff traveling to off site
conferences; Equip Maint $5,000 due to lower than anticipated server maintenance
charges; Exp. Equip $10,000 extending useful life of equip. Offset by unfav. Indirect
Cost ($15,100); Software Rental ($2,800) due to the timing of software license
purchases for new member agencies; Software Maint ($2,600) due to increase in
maintenance costs and Internal Svcs ($3,400) due to actual usage.
$641,499.00 $622,099.00 $19,400.00 3.02%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
($443,102.00) ($435,504.00) ($425,504.00)
2,000.00 2,000.00 2,300.00
$9,000.00
300.00 15.00% Fav. primarily due to Interest Income; higher cash balance than anticipated.
TOTAL NET ASSETS - BEGINNING 473,173.58
TOTAL NET ASSETS - ENDING , $479,154.58
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 Ad] in Expenses.
74
1900. n/a rya n/a GLO Kirkwood, Vernen no 05/12 05/16/12 05/15/12
OAKLAND COUNTY PARKS & RECREATION COMMISSION
FY2012 Non-Sufficient Funds (NSF) Check Listing
April 1, 2012 -June 30, 2012
Name Budget ate Month Receipt $25 Fee Month : Letter Referred
Last, First) Center NSF J epIaced Number Paid? Written -off Sent to CCU:
Total $ 19.00
* Uncollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel (OCCC).
Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be
written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the
quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners approval.
Authorized IDY:
'aia1My Documents\ Brien\Cash Managerrient1NSF Checks10CPR Uncollectibie NSF Check Listing - write off.xisx FY2012-03 7/27/2012 5:32 PM
CASE # HOMEOWNER
8256 I Karen L Fisher
2012 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
BAL DUE
$ 9,735.00
ADDRESS
866 Galspie, Oxford 48371
8548 Matthew & Deborah Rossman $ 13,040.00 1836 Albany, Ferndale 48220
9885 Mary Lou Allison $ 18,390.00 2321 Binghampton, Auburn Hills 48326
10690 Ronald & Katherine Ayer $ 8,944.00 1568 Nayler, W Bloomfield 48324
IMIIIIIIIIIIIIIIIIIIII
1111111M1111111111.11111111111111.111
MINIM
MIIIIIIIIIIII
MIIIIIIIIIMIIIII=
1111.1111111111111111111111111111111111.
IIIIIIIIIIIIIIIIIIMIIIIIIIIIIIMI=NMIMI
MIN
IIIIMIIIIIIIIIIIIMIIIMIIIIIIIIIMIIIIIIIIIIIIIIIIMIIMIIIIIIIIIIII i
, 11111111111=1111111111111111111=1111111•111
TOTAL $ 50,109,00
IIIIIIIMIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIII TOTAL AMOUNT UNCOLLECTIBLE $ 99,931.61
Witte o 7112 to 12/12
Client has more than one loan
Total Write Offs: 4
Grand total write offs: 7
76
2012 UNCOLLECTABLE HOME IMPROVEMENT LOANS
_
COMMUNITY DEVELOPMENT BLOCK GRANT
CASE# HOMEOWNER BAL DUE ADDRESS
, 6179 Kathleen K Gregory 13,558.51 600 E 14 Mile Rd, Clawson 48017
6204 Judith E Jorgensen 18,410.00 500 Trombley Aye, Troy 48083
6653 Mario J & Amanda Garcia 17,854.00 6688 Snowapple Dr, Clarkston 48346
,
TOTAL 49,822. 1
,
TOTAL AMOUNT UNCOLLECTIBLE
Write o /12 to 12/12
Client has more than one loan
Total Write Offs: 3
77
MEMORANDUM
TO: PAUL WALTON
CHIEF ASSISTANT PROSECUTOR
FROM: EMILY MCINTYRE
SUPERVISOR, VICTIM SERVICES
DONATION TO THE VICTIM SERVICES SECTION
DA'l E: JULY 26, 2012
Paul,
Please see attached; I have given the check to Karen Chapman. I would like to utilize this
donation to continue to buy tissue, bottled water, snacks, etc. for our victim waiting
room. This is particularly welcome at this time, since our grant that covered these
incidentals for years no longer does as of this year.
If I don't hear anything to the contrary from you, I will assume that we may utilize the
money in this fashion. I have already made a thank-you phone call to Commander
Demers. I would also like to send a thank-you note on office letterhead, which I will copy
to you.
Emily
C: John Slevin
TeigMeierk
Karen Chapman
78
INGTON
www.far mington pubticsa fe ty, con
FARMINGTON PUBLIC SAFETY DEPARTMENT
23600 Liberty Street, Farmington, MI 48335 Tel 248-474-4700 Fax 248-442-9816
July 13, 2012
Oakland County Victim Services Section
Buildirig 14E
1200 N. Telegraph
Pontiac, Ml 48341
To Whom It May Concern:
Please accept the enclosed check in the amount of $235.45 as a donation tO the
Oakland County Victim Services Section on behalf of the City of Farmington Public
Safety Department. The proceeds for this donation were obtained following a criminal
Sexual conduct case in which items were seized from the defendant, under the Omnibus
Foi-feiture Act and then auctioned on-line. It is our hope that this donation will contribute
to your missiop-to support all crime victims throughout Oakland County.
Respecgully,t
Cernmander Rank Deniers
Special Operations Division
79
Resolution #12229 September 20, 2012
Moved by River supported by Covey the resolutions (with fiscal notes attached) on the Consent Agenda
be adopted.
AYES: Covey, Crawford, Dwyer, Gingell, Gosselin, Hatchett, Hoffman, Jackson, Long, Matis,
McGillivray, Middleton, Nash, Nuccio, Potts, Quarles, River, Runestad, Scott, Taub, Weipert,
Woodward, Zack, Bosnic. (24)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent
Agenda were adopted.
HERE Y APE THIS RE,,OLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
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
September 20, 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 20th day of September, 2012.
Li2Q 094
Bill Bullard Jr., Oakland County