HomeMy WebLinkAboutResolutions - 2012.12.13 - 20702MISCELLANEOUS RESOLUTION #12322 December 13, 2012
BY: Finance Committee, Tom Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2012 YEAR-END
REPORT AND BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2012;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned fund balance at the
year-end and that such amounts be re-appropriated in the subsequent year in order to be
available for expenditure; and
WHEREAS the results of operations after consideration of expenditures, accruals,
encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a
favorable variance of total resources over total expenditures as reflected in the attached
schedule; and
WHEREAS FY 2012 General Fund General Purpose actual revenue was less than budgeted
revenue by ($16,796,207.67); and
•WHEREAS FY 2012 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $38,684,884.50 rendering overall operating
revenues more than expenditures for FY 2012 by $21,888,676.83; and
WHEREAS the following Non—Spendable reserves have been created: $923,630.02 to cover pre-
payments and $176,510.85 for inventories; and
WHEREAS a portion of Convention Facility Tax revenues received is restricted for Health
Substance Abuse programs in the amount of $3,244,003; and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2013, $37,621,540; FY 2014, $44,826,888 and FY 2015, $52,390,980;
and
WHEREAS an assigned fund balance, in the amount of $9,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS subsequent to the events of September 11, 2001, the Administration reviewed the
security of County facilities and operations and an assigned fund balance of $6,000,000 has been
established to continue funding anticipated improvements recommended as a result of the study;
and
WHEREAS $5,000,000 is assigned to the DB Pension Contribution for 2014-2015; and
WHEREAS an assignment of $5,000,000 has been established to cover unfunded mandates; and
WHEREAS $4,000,000 is assigned to cover revenue losses for Personal Property Taxes as a
result of an anticipated future change in state law; and
WHEREAS $3,000,000 is assigned for potential future costs related to Federal Health Legislation;
and
WHEREAS pursuant to Miscellaneous Resolution #89283, the Board of Commissioners
established an assignment for Operational Improvements, which makes available a source of
funds departments can use to support innovative programs, providing the Board approves the
use of the fund balance and the requesting department commits to a pay-back within six (6) years
of the original allocation. The designated fund balance of $3,000,000 is retained; and
WHEREAS $3,000,000 is assigned for an upgrade on PeopleSoft financial and human reource
software; and
WHEREAS $3,000,000 is assigned for the Tr-Party Road Improvement program; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment, and $3,000,000 has been assigned to continue
to build a replacement fund for technology replacements and hardware; and
WHEREAS $2,501,554.39 earned as a result of Property Tax Forfeiture is assigned to continue
forfeiture activities; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote.
WHEREAS $2,117,410 of previously budgeted but unspent funds, assigned for carry forwards in
the General Fund/General Purpose is requested to be appropriated to departments for use, as
reviewed and recommended by the Department of Management and Budget; and
WHEREAS due to the increase in the number of data security threats, an assignment of fund
balance has been continued at $2,000,000 to fund the technology necessary to protect data
privacy and security; and
WHEREAS an assigned fund balance, in the amount of $1,600,000, has been created for the
Human Resources Department to conduct a County-wide salary structure study and workforce
planning; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$1,500,000, for response to such an occurrence; and
WHEREAS $1,186,292 is assigned in the General Fund for Sheriff Aviation to fund any major
repairs; and
WHEREAS a $730,000 assigned fund balance is for Board of Commissioners special projects;
and
WHEREAS an assignment of fund balance, in the amount of $600,000. has been continued to
fund the development of alternative programs related to reducing jail population in Oakland
County; and
WHEREAS efforts are continuing to seek out new grants to assist Oakland County with
enhancing operations and new programs, an assigned fund balance is continued for County
matching fund requirements of new grant opportunities in the amount of $500,000; and
WHEREAS an assignment of $500,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS fund balance of $500,000 has been assigned to provide additional resources for Tax
Tribunal appeals if needed; and
WHEREAS $361,625,34 has been assigned for General Fund/General Purpose encumbrances
obligated through the end of FY 2012; and
WHEREAS based on a study by the Department of Human Resources, an additional $320,000 is
designated to cover emergency salary costs for FY 2013; and
WHEREAS as a result of the County's Business Continuity Planning Process, each department
has identified additional supplies that must be procured in the event of an emergency, and a
$300,000 assignment is continued to procure these supplies; and
WHEREAS $238,654 is from the previous year closing of the Community Partnership Fund and is
assigned for continuation of community programs; and
WHEREAS pursuant to board action, an assignment of $200,000 has been established for the
Microloan program in FY 2013, to cover loans for small businesses; and
WHEREAS $123,539 is from the previous year closing of the Jail Commissary fund and is
assigned for inmate programs; and
WHEREAS an assignment of fund balance, in the amount of $100,000, has been created to
cover anticipated Human Resources — Legal Expenses, including actuary costs, court reporters
and expert witness fees associated with union grievances; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $15,465,165.35 is recommended to be used for FY 2016 and beyond; the
assigned fund balance has been updated to reflect the balance of funds available for future years;
aI d
WHEREAS a budget amendment is recommended to recognize additional revenue from the State
of Michigan for Convention Facility Tax by $2,758,204 more than 2012 amended budget, of which
$1,379,102 (one-half) is to be used for Health Division Substance Abuse programs; and
WHEREAS the General Appropriations Act (MR#11227) requires that appropriations accumulate
at the following three summary levels of expenditures within each County Department and are
deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and Internal Support Expenditures and in reviewing the FY 2012 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Sheriff, Facilities
Management, County Clerk, Water Resources Commissioner and Probate Court and a budget
amendment is recommended for FY 2012 to cover the shortage in the Operating Expenditures
and internal Support. While individual divisions may be over budget, the budget is controlled at
the department level; and
WHEREAS $6,000 was transferred from Community Corrections Division to the Parks and
Recreation Fund based on favorability in the Ground Supplies to cover costs to complete the
Community Service Garden Project for probationers that was approved with MR *12179; and
WHEREAS $28,250.12 was transferred from the Building Improvement Fund to the Building
Authority North Oakland Health Center (NOHC) Project Fund in order to cover the final costs to
complete the NOHC project as $64,000 from this project was previously used toward the bond
refunding in FY 2011 that allowed the County to save $1,888,981 on the Building Authority Series
2004A bonds as a result of the refunding;
WHEREAS $496,252,26 was transferred from the Work Release/Jail Management/Video
Conferencing Project Fund to the General Fund and the CLEMIS Fund for the closeout of the Jail
Management System project with $206,252.26 being returned to the General Fund and $290,000
being transferred to the CLEMIS Fund for the completion of integration enhancements for the Jail
Management System; and
WHEREAS $3,500 was transferred from the Arts, Culture and Film Regional Regrariting Services
grant to the Children's Village "Art for all Kids" program; arid
WHEREAS donations have been received by Oakland County restricted funds totaling
$95,038.99 which includes the following funds: Animal Control Legacy Fund, $63,621.44;
Children's Village Donation Fund $8,965.55; Medical Examiner Library Donation Fund,
$1,000.00; and No Haz Waste Donations $21,452.00; and
WHEREAS the Sheriff's Office accepted a donation of educational supplies and equipment for
the jail with an estimated value of $58,178.52; and
WHEREAS donations received by Economic Development & Community Affairs for the Cherry
Blossom Tree Planting Ceremony total $11,500; and
WHEREAS Parks & Recreation received donations totaling $63,389.67 for various programs; and
WHEREAS the Department of Information Technology has attempted to collect funds owed to the
county and recommends writing off accounts receivable $569.00 in the IT Fund for various
customers.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2012 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the FY 2012 budget be amended pursuant to Schedule A.
BE IT FURTHER RESOLVED that various line items in the FY 2012 General Fund/General
Purpose Budgets be amended to include $369,357.34 in outstanding purchase orders
(encumbrances) as detailed in the attached schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Excess Revenues over Expenditures (Result of FY 2012 activity) $ 21,888,676.83
Add to General Fund Balance:
Fed Health Care Impact $ 2,000,000.00
Tax Tribunal Appeals 1,500,000.00
Technology Replacement/Hardware 2,000,000.00
Tax & Assessment System Upgrade 3,500,000.00
Carryforwards 3,311,583.00
HR Legal 400,000.00
Criminal Justice Coord Startup 500,000.00
VEBA 2015 10,000,000.00
Fuel/Mileage Increase 480,000.00
Prior Years Encumbrances 288,679.76
Anticipated State/Federal Shortfall 4,000,000.00
Property Tax Forfeiture Activities 340,618.61
Committed to FY 2012 17,508,009.00
Committed to FY 2013 1,461,684.00
Committed to FY 2014
Adjusted Total Including Additions
Deduct from General Fund Unassigned Fund Balance:
Increase in Prepaids
Increase in Inventories
Increase in Restricted Funds
Board of Commissioners' Projects
Data Privacy and Security
HR CompNVorkforce Planning
Quality of Life Initiatives
RCOC TriParty
Committed to FY2015
Committed to FY2016 and beyond
DB Pension Contribution 2014-2015
Unfunded Mandates
Total Subtractions to General Fund Balance
Adjusted Total including Additions/Subtractions
Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
989,643.00
$ 48,280,217.37
( 775,859.05)
( 31,584.08)
( 6,268,076.86)
( 500,000.00)
( 500,000.00)
( 1,300,000.00)
( 200,000.00)
( 123,198.00)
( 35,414,507.65)
( 15,465,165.35)
( 5,000,000.00)
( 5,000,000.00)
($70,578,390.99)
($409,496.79)
$1,500,000.00
$1,090,503.21
BE IT FURTHER RESOLVED that $2,117,410 from the FY 2013 Assigned Fund Balance for
Carry Forwards be appropriated in FY 2013, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward $ 2,117,410
Total General Fund Revenue $ 2,117,410
Expenditures
1070601-132030-731941 Med Examiner Training 9,800
1090108-171030-731458 Econ Dev Prof Serv 57,924
1090201-171000-731458 Econ Dev PEDS Prof Serv 89,980
1090201-171000-730205 Econ Dev PEDS Business Recruitment 11,766
1090201-171000-730072 Econ Dev PEDS Advertising 42,000
3010101-121100-731822 Circuit Court Special Projects 179,958
3010101-121100-750154 Circuit Court Expendable Equip 8,692
3010201-121100-732081 Circuit Court Visiting Judge 8,050
3020101-121020-702180-21427 52-1 DC - Emerg Sal 23,112
3020101-121020-702180-21426 52-3 DC - Emerg Sal 5,000
4010101-122050-731388 Prosecuting Attorney Printing 3,714
4010101-122050-732018 Prosecuting Attorney Tray & Conf 4,049
4010101-122050-731941 Prosecuting Attorney Training 1,270
4010101-122050-750154 Prosecuting Attorney Expendable Equip 7,447
4030301-112590-730373 Sheriff Cont Serv 147,650
4030301-112620-750170 Sheriff Other Expendable Equip 72,350
4030501-116230-731773 Sheriff Software Rental Lease Purchase 78,357
4030601-116240-750581 Sheriff Uniforms 50,000
4030601-116240-750154 Sheriff Expendable Equip 83,000
4030901-110060-788001-53500 Sheriff Trans Out 45,000
5010101-182020-731500 BOC Public Information 36,400
9010101-153010-740135 Tr-Party Roads 1,146,391
9010101-112700-788001-20293 Due to Child Care Fund 5,500
Total General Fund Expenditures $2,117,410
Child Care Fund (#20293)
$ 5,500
$ 5,500
$ 5,500
,500
Revenue
9090101-112700-695500-10100 Due from General Fund
Total Child Care Fund Revenue
Expenditures
1060501-112700-731773 Software Rental Lease Purchase
Total Child Care Fund Expenditures
CLEMIS Fund (#53500)
Revenue
1080301-116020-695500-10100 Transfers In
Total CLEMIS Fund Revenue
Expenditures
1080301-116020-731458 Professional Services
Total CLEMIS Fund Expenditures
$ 45,000
$ 45,000
$ 45,000
$ 45,000
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Department of
Management and Budget and detailed in the attached schedules are authorized to be written off,
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds,
Economic Development & Community Affairs and Parks and Recreation Departments and
educational supplies and equipment received by the Sheriff's Office.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution.
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services .cz .'
Lynn Sonkiss, Chief, Fiscal Services
Gaia Piir, Supervisor of Fiscal 'Services
SUBJECT: Letter of Transmittal - Fiscal Year 2012 Year End Report
DATE: December 6, 2012
FY 2012 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2012 Year End Report. The result of FY 2012 activity for General
Fund/General Purpose (GF/GP) operations is favorable in the amount of $21,888,677. GF/GP includes all operations
except grants, enterprise funds, and internal service funds. This overall favorability is split between receiving
($16,796,208) less revenue than anticipated and projected favorability in expenditures of $38,684,885.
REVENUES
GF/GP revenues are 3.94% less than budget or ($16,796,208). Major variances are the result of the following events:
A. TAXES — Favorable: $2,492,603
Primarily favorable due to the reduction of the Tax Tribunal Liability from $8.0 million to $5.0 million based
on updated estimates for tax appeal adjustments.
B. STATE GRANTS — Unfavorable:" ($1,61(l,671)
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 favorable for Foster Boarding Homes, Private Institutions,
and Foster Care.
C. OTHER INTERGOVERNMENTAL REVENUE — Unfavorable: ($134,205)
Unfavorable revenue from the State for Cigarette Tax Sales and unfavorable Circuit Court judge salary
reimbursement due to a vacancy (offset by salary favorability).
CHARGES FOR svRVIcPs — Favorable: $7,230,336
Primarily due to favorability in the County Clerk, Treasurer, Management and Budget, and Children's Village
revenue budgets.
E. INVESTMENT INCOME — Unfavorable: ($1,614,494)
Investment income is unfavorable due to lower investment rates.
F. INDIRECT COST RECOVERY - Unfavorable: ($424,331)
Estimated forecast includes reduced activity from construction projects, grants, and proprietary funds. Several
internal service funds have been closed over the past few years, Microfilm, Jail Commissary, Sheriff Aviation,
Office Equipment and Printing and Mailing.
G. OTHER REVENUES — Favorable: $1,382,120
Prior Year Adjustments. Also, this category is favorable due to the transfer of $206,252 from the close out of
the Jail Management System project.
n,
EXECLMVE OFFICE BUILDING 41 WEST * 2100 PONTIAC LAKE RD DEPT 09 - WATERFORD MI 48328-0409 (248) 858-2163 * FAX (248)858-9172
EMAIL: vartnelil@goakgov.corn
110 IMMO.
ITEM 18
COUNTY MIC H IGAN
FY 2012 YEAR END REPORT
TABLE OF CONTENTS
Page
TRANSMITTAL LETTER 2
SUGGESTED RESOLUTION (including amendments) 5
STATEMENT OF REVENUES AND EXPENDITURES FOR GF/GP FUNDS 12
SCHEDULE OF OUTSTANDING PURCHASE ORDERS (ENCUMBRANCES) 15
FY 2012 GENERAL FUND ENDING FUND BALANCE 16
SUMMARY OF CHANGES IN GENERAL FUND EQUITY FROM 9130/11 TO 9/30/12.... 17
SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY DEPARTMENT 18
FY 2012 YEAR END REVENUE EXPLANATIONS 19
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) revenue with explanation of variance.
FY 2012 YEAR END EXPENDITURE EXPLANATIONS 30
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) expenditures, with explanations of variance.
PROPRIETARY FUND REPOR-rs n A
Summary of Revenues and Expenses with explanation of variances from Budget.
2012 BUDGET AMENDMENTS 81
List of Miscellaneous Resolutions that authorized amendments to the 2012 Adopted Budget.
SCHEDULE OF GENERAL FUND SUNDRY REVENUE AND SUNDRY EXPENDITURES .85
nroJATICIMR RR
SCHEDULE OF WRITE-OFFS 90
1
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET Laurie Van Pelt, Director
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Lynn Sonkiss, Chief, Fiscal Services
Gala Piir, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2012 Year End Report
DATE: December 6, 2012
FY 2012 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2012 Year End Report. The result of FY 2012 activity for General
Fund/General Purpose (GF/GP) operations is favorable in the amount of $21,888,677. OF/OP includes all operations
except grants, enterprise funds, and internal service funds. This overall favorability is split between receiving
($16,796,208) less revenue than anticipated and projected favorability in expenditures of $38,684,885.
REVENUES
OF/OP revenues are 3.94% less than budget or ($16,796,208). Major variances are the result of the following events:
A. TAXES — Favorable; $2,492,603
Primarily favorable due to the reduction of the Tax Tribunal Liability from $8.0 million to $5.0 million based
on updated estimates for tax .appeal adjustments.
R. STATE GRANTS — Unfavorable: ($1,610,671)
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 favorable for Foster Boarding Homes, Private Institutions,
and Foster Care.
C. OTHER INTERGOVERNMENTAL REVENUE — Unfavorable: ($134,205)
Unfavorable revenue from the State for Cigarette Tax Sales and unfavorable Circuit Court judge salaty
reimbursement due to a vacancy (offset by salary favorability).
CHARGES FOR SERVICES — Favorable: $7,230,336
Primarily due to favorability in the County Clerk, Treasurer, Management and Budget, and Children's Village
revenue budgets.
E. INVESTMENT' INCOME — Unfavorable: ($1,614,494)
Investment income is imfavorable due to lower investment rates.
F. INDIRECT COST RECOVERY - Unfavorable: ($424,331)
Estimated forecast includes reduced activity from construction projects, grants, and proprietary funds. Several
internal service funds have been closed over the past few years, Microfilm, Jail Commissary, Sheriff Aviation,
Office Equipment and Printing and Mailing.
G. OTHER REVENUES — Favorable: $1,382,120
Prior Year Adjustments. Also, this category is favorable due to the transfer of $206,252 from the close out of
the Jail Management System project.
• EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEFT4199 46 WATERFORD MI 48328-0409 • (248)858-2163 • FAX (248) 858-9172
EMAIL vanpe4@oakgov.com
Revenues - over/ (under) budget
Expenditures — (over)/under budget
Total Officially Reported Favorability
$ 7,173,747
38,684,885
$ 45 858,632
H. PLANNED USE OF' FUND BALANCE — Unfavorable: ($23,969,955)
The budget is used to show the expected use of fund balance during the fiscal year. No actual revenues are ,
received in this account.
EXPENDITURES
In total, expenditures were 9.07% under budget or $38,684,885 favorable.
Many departments have experienced personnel savings as the result of the hiring freeze, turnover, and under-filling of
positions.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The General
Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures
within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures,
Operating Expenditures, and internal Support Expenditures. Several budget amendments have been presented to
correct departmental budgets where necessary within the controllable categories previously noted.
Required Reporting Adjustments
The FY 2012 Year End Report 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 report can assess the true financial impact of County
operations in comparison to the budget for the fiscal year ending September 30, 2012. 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.
Year End Report 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 $23,969,955 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 "recorded 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
$ 7,1'7.3,747
(23,969,955)
$( 16,796,208)
It is important to analyze the report using both the Budget perspective and the GAAP perspective to accurately reflect
the impact of fiscal activity generated from FY 2012 operations.
3
The Budget perspective recognizes the overall favorable operating budget variance and confirms the County's
continuing efforts to maintain long-term fiscal stability particularly through continuation of prudent fiscal policies, such
as budgeting for full employment of all authorized positions, the non-2417 hiring freeze and the stringent scrutiny
applied to all requested expenditures. The Budget perspective shows that the County was favorable by $45.8 million
when comparing budget to actuals. The County planned to utilize $23.9 million of Fund Balance, but favorable
revenue along with significant expenditure favorability did not require any use of Fund Balance during FY 2012.
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that General Fund
balance increased by $21.9 million at the end of Fiscal Year 2012. This increase will allow the County to utilize Fund
Balance in future years as planned in the County's FY 2013-2015 budget plan, as well as the longer-teitu budget
framework document, in order to continue to provide on-going quality services to the County constituents.
Revenues
9010101 196010 620302 Convention Facility Tax
Total Revenues
Expenditures
9090101 196030 730359 Contingency
1060261 134790 731682 Health - Substance Abuse Satellites
Total Expenditures
Revenues
2010301 185010 631827 Clerk/ROD Reimb General
Total Revenues
71,000.00
71,000,00
Expenditures
2010301 185010 730037 Clerk/ROD Adj Prior Years Exp
Total Expenditures
71000.00
71 C:n0
Revenues
6010101 155011 631827 VVRC - Re1mb General
Total Revenue
213,000.00
213.000.00
6010101 155010 771638
6010101 155010 771639
6010101 174450 731444
6010101 174250 731073
6010101 174250 730555
6010101 174250 730373
6010101 155010 730373
6010101 155010 731059
6010101 155010 750399
WRC - Drain Ec Labor
WRC - Drain Equip
WRC - Prof Svcs - Consult
WRC - Legal Services
WRC - Educ Prog
WRC - Cent Svcs
WRC - Cent Svcs
WRC - Laundry & Cleaning
WRC - Office Supplies
Total Expenditures
345,000.00
48,000.00
(35,000.00)
(35,000.00)
(10,000.00)
(72,000.00)
(12,000.00)
(6,000.00)
(10,000.00)
213.000.00
2,758,204.00
2,758,204.00
1,379,102.00
$ 1,379,102.00
$ 2,758,204.0(.:
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GE/OP)
FY 2012
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Fund Aft Dept Program Acct
GENERAL FUND (Th0100)
Revenues
9010101 196000 601637
3040403 124015 730450
1040801 148020 731458
Revenues
4030901 116240 670057
Expenditures
4030601 110000 776661
Op Unit Account Name
Property Taxes
Total Revenues
Probate Court - Defense Atty Fees
Facilities Mgmt - Professional Services
Total Expenditures
Sheriff - Adj Prior Years Revenue
Total Revenues
Sheriff - Motor Pool
Total Expenditures
122,000.00
_122,000.00
50,800.00
71,200.00
$ 122,000.00
235,000.00
$ 235,000.00
235,000.00
$ 235,000.00
Expenditures
1070401 113060 750224 Comm Corr - Ground Supplies (6,000.00
1070401 113060 788001 50800 Transfer to Parks & Recreation Fund $ 6,000.00
Total Expenditures $ -
$
$
$
6,000.00
6,000.00
6,000.00
6,000.00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2012 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2012
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
PARKS AND RECREATION FUND (#50800)
Revenues
5060201 160930 695500 10100
Total Revenues
Budgeted Equity Adjustments
Total Expenditures
Transfer from General Fund
Expenditures
5060201 160930 796500
11
$0.00
0.00
0.00
0.00
218 07
264,443.26
264,661.33
0.00
0.00
0.00
325.00
325.00
$5,657,027.56
934,028.86
274,703.44
6,865,759.86
1,378,192.48
3,498,284.75
4,876,477.23
1,123,003.03
347,814.09
308,306.45
90,643.40
1,869,766.97
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Revenues
Collections and Total Revenues/
Expenditures Revenues/ Uncollected
Adopted Budget Amended Budget before Expenditures Unencumbered
Budget Amendments 0913012012 Adjustments Transfers and Transfers Encumbrances Balance
FY2012 ------1
REVENUES:
Taxes $198,329,187.00 $122,000.00 $198,451,187.00 $200,943,789.61 $0.00 $200,943,789.61 $0.00 $2,492,602.61
Special Assessments 0.00 0.00 0.00 0.00 0.00 $0.00 0.00 $0.00
Federal Grants 581,971.00 258,056.00 840,027.00 692,416.44 0.00 $692,416.44 0.00 ($147,610.56)
State Grants 20,285,297.00 (667,603.00) 19,617,694.00 18,007,023.41 0.00 $18,007,023.41 0.00 ($1,610.670.59)
Intergovernmental 11,090,534.00 2,549,666.00 13,640,200.00 13,505,994.57 0.00 $13,505,994.57 0.00 ($134,205.43)
Charges for Services 100,473,693.00 (515,291,00) 99,958,402.00 107,188,738.24 0.00 $107.186,738.24 0.00 $7,230,336.24
Indirect Cost Recovery 8,700,000.00 0.00 8,700,000.00 8,275,668.73 0.00 $8,275,668.73 000 ($424,331.27)
Investment Income 3,256,500.00 0.00 • 3,266,500.00 1,642,005.92 0.00 $1,642,005.92 0.00 ($1,614,494.08)
Other Revenues 516,071.00 1,399,755.00 1,915,826.00 2,986,286,88 0.00 $2,986.286.68 0.00 $1,070,460.88
Contributions 464,787.00 50,000.00 514,787.00 534,403.65 0.00 $534,403.65 0.00 $19.616.65
Transfers In 55,031,524,00 520,000.00 55,551,524.00 0.00 55,843,566.64 $55,843,566.64 0.00 $292,042.64
Sub-total Resources 398,729,564.00 3,716,583.00 402,446,147.00 353,776,327.45 55,843,566.64 409,619,894.09 0.00 7,173,747.09
Resources Carried Forward 17,508,009.00 6,461,945.76 23,969,954.76 0.00 0.00 0.00 0.00 (23,969,954.76)
TOTAL GOVERNMENTAL RESOURCES
EXPENDITURES:
Administration of Justice
Circuit Court Dept
District Court Dept
Probate Court Dept
Total Admin. Of Justice
Law Enforcement
Prosecuting Attorney Dept
Sheriff Dept
Total Law Enforcement
General Government
Co Clerk Reg Of Deeds Dept
Treasurers Dept
Board of Commissioners Dept
Water Resources Commissioner Dept
Total Gen. Government
$51,706,676.00 ($148,696.41) $51,557,779.59 $41,294,733.47 $4,606,018.56 $45,900,752.03
16,832,789.00 318,687.40 17,151,476.40 16,205,826.54 11,621.00 16,217,447.54
6,119,500.00 15,596.94 6,135,096.94 5,660,393.50 0.00 5,860,393.50
74,653,965.00 185,387.93 74,844,352.93 63,360,953.51 4,617,639.56 67,978,593.07
19,604,241.00 80,796.67 19,685,037.67 17,267,956.77 1,038,670.35 18,306,627.12
141,102,850.00 (921,534.21) 140,181,315.79 135,717,409.07 701,178.71 136,418,587.78
160,707,091.00 (840,737.54) 159,866,353.46 152,985,365.84 1,739,849.06 154,725,214.90
11,313,945.00 629.81 11,319,574.81 10,196,571.78 0.00 10,196,571.78
7,647,233.00 1,115,019.01 8,762,252.01 8,323,792.60 90,645.32 8,414,437.92
4,529,316.00 15,152.90 4,544,468.90 4,236,162.45 0.00 4,236,162.45
5,065,948.00 471,333.00 5,537,281.00 400_ 5 143.60
46,169.00 5,446,312.60
28,561,442.00 1,602,134.72 30,163,576.72 28,156,670.43 136,814.32 28,293,484.75
$416,237,573.00 $10,178,528.76 $426,416,101.76 $353,776,327.45 $55,843,566.64 $409,619,894.09 $0.00 ($16,796,207.67)
12
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Revenues
Collections and Total Revenues/
Expenditures Revenues/ Uncollected
Adopted Budget Amended Budget before Expenditures Unencumbered
Budget Amendments 09/3012012 Adjustments Transfers and Transfers Encumbrances Balance
---
County Executive
County Exec Admin Dept 5,771,364.00 (36,604.92) 5,734,769.08 5,501,380.73 0.00 5,501,380.73 0.00 233,378.35
Management and Budget Dept 21,096,363.00 258,110.13 21,354,473,13 19,155,939.21 0.00 19,155,939.21 0.00 2,198,533.92
Central Services Department 2,650,177.00 13,426.43 2,663,603.43 2,465,856.88 0.00 2,455,856.88 3,917.50 203,829.05
Facilities Management Dept 1,267,122.00 59,280.01 1,326,402.01 1,141,158.56 0.00 1,141,158.56 0.00 185,243.45
Human Resources Dept 3,971,493.00 131,511.11 4,103,004.11 3,692,888.63 0.00 3,692,888.63 0.00 410,115.48
Health and Human Services Dept 65,792,522.00 5,422,695.89 71,215,217.89 58,403,745.16 88,231.86 58,491,977 02 27,064.02 12,696,176.85
Public Services Dept 16,478,849.00 217,543.83 16,696,392.83 15,462,178.70 18,000.00 15,480,178 70 73,389.49 1,142,624.84
Comm and Economic Dev Dept 7,287,536.00 818,570.25 8,106,106.25 7,165,516.48 246,751.00 7,412,267.48 0.00 693,838.77
Total County Executive 124,315,426.00 6,884,532.73 131,199,958.73 112,978,664.35 352,982.86 113,331,647.21 104,371.01 17,763,940,51
Total Departments 388,242,924.00 7,831,317.84 396,074,241.84 357,481,654.13 6,847,285.80 364,328,939.93 369,357.34 31,375,944.57
Non-Departmental Appropriations 27,994,649.00 2,347,210,92 30,341,859.92 17,096,028.98 5,936,891.01 23,032,919.99 0.00 7,308,939.93
TOTAL GOVERNMENTAL EXPENDITURES $416,237,573.00 $10,178,528.76 $426,416,101.76 $374,577,683.11_ $12,784,176,81 $387,361,859.92 $369,357.34 $38,684,884,50
GENERAL FUND GENERAL PURPOSE FUNDS
Revenues 416,237,573.00 10,178,528.76 426,416,101 76 353,776,327 45 55,843,566.64 409,619,894.09 000 (16,796.207 67)
Expenditures 416,237,573.00 10,178,528.76 426,416,101 76 374,577,683.11 12,784,176,81 387,361,859.92 369,357 34 38.65488450
Excess Revenues over/(under) Expenditures $0.00 $0,00 $0.00 ($20,801,355.66) $43,059,389.83 $22,258,034.17 ($369,357.34) $21,888,676.83
Adjustments to Unassigned Fund Balance
Add to General Fund Balance
Fed Health Care Impact 2,000,000.00
Tax Tribunal Appeals 1,500,000.00
Technology Replacement/Hardware 2,000,000.00
Tax & Assessment System Upgrade 3,500,000.00
Carryforwards 3,311,583.00
HR Legal 400,000.00
Criminal Justice Coard Startup 500,000.00
VEBA 2015 10,000,000.00
Fuel/Mileage Increase 480.000.00
Prior Years Encumbrances 288,679.76
Anticipated State/Federal Shortfall 4,000,000.00
Property Tax Forfeiture Activities 340.618_61
Committed to FY 2012 17,508,009.00
Committed to FY 2013 1,461,684.00
Committed to FY 2014 989,643,00
Total Additions to General Fund Balance $48,280,217.37
13
Total
Revenues/
Expenditures
and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance Transfers
(775,859.05)
(31,584.08)
(6,268,076.86)
(500,000 00)
(500,000.00)
(1,300,000.00)
(200,000.00)
(123,196.00)
(35,414,507.65)
(15,465,165.35)
(5,000,000.00)
(5,000,000.001
($70,578,390.99)
($409,496.79)
1,500,000.00
$1,090,503.21
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
Revenues
Collections and
Expenditures
Adopted Budget Amended Budget before
Budget Amendments 09/3012012 Adjustments
Deduct from Unassigned Fund Balance
Increase in Prepaids
Increase in Inventories
Increase in Restricted Funds
Board of Commissioners' Projects
Data Privacy and Security
HR Comp/Workforce Planning
Quality of Life Initiatives
RCOC TriParty
Committed to FY 2015
Committed to FY 2016 and beyond
DB Pension Contribution 2014-2015
Unfunded Mandates
Total Subtractions from General Fund Balance
Adjusted Total including Additions and Subtractions
Beginning FY 2012 Balance
Unassigned Balance at End of FY 2012
14
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2012
General Fund # 10100
Department Division Division Fund
Central Services Support Services $3,917,50
Health and Human Services Health Division 4,649.02
Homeland Security 14,683.00
Public Services Community Corrections 71,962.00
Medical Examiner 313.74
Animal Control 1,113.75
Prosecuting Attorney Prosecuting Attorney Admin 218.07
Water Resource Commissioner Administration 325.00
Sheriff Sheriffs Office 6,074.00
Administrative Services 81,844,90
Corrective Services 16,200,69
Corrective Services - Satellites 4,434.84
Patrol Services 110,432.35
Investigative / Forensic Svc 45,456,48
$361,625.34
Child Care Fund #20293
Health and Human Services Childrens Village 7,732.00
$7,732.00
Total Encumbrances - General Fund/General Purpose Funds $369,357,34
Prepared by Fiscal Services
October 26, 2012
15
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2012
Fund Balance 0913012011
Changes Resulting from FY 2012 Operations.'
Revenues / Transfers In - Unfavorable
Expenditures I Transfers Out - Favorable
201,161,883.48
(16,796,207.67)
39,063,763.92
22,267,556.25
Fund Balance 0913012012 223,429,439.73
USE OF FY 2012 GENERAL FUND BALANCE
Non-Spendable
Prepaids 923,630.02
Inventories 176,510.85
Total Non-Spendable 1,100,140.87
Restricted
Property Tax Forfeiture 8,311,144,57
Substance Abuse Satellites 3,244,003.00
Total Restricted 11,555,147.57
Assigned
Capital Reserve 9,000,000.00
Homeland Security Enhancements 6,000,000.00
DB Pension Contribution 2014-2015 5,000,000.00
Unfunded Mandates 5,000,000.00
Personal Property Tax Reduction 4,000,000.00
Fed Health Care Impact 3,000,000.00
Operational Improvements 3,000,000.00
PeopleSoft Upgrade 3,000,000.00
RCOC Triparty 3,000,000,00
Technology Replacement/Hardware 3,000,000.00
Property Tax Forfeiture Activities 2,501,554.39
Data Privacy and Security 2,000,000.00
HR Comp/Workforce Planning 1,600,000.00
Pandemic Response 1,500,000.00
Sheriff Aviation 1,186,292.00
Board of Commissioners' Project 730,000.00
Jail Alternative Prg Startup 600,000.00
New Grant Match opportunities 500,000.00
Quality of Life Initiatives 500,000.00
Tax Tribunal Appeals 500,000.00
Encumbrances 361,625.34
Emergency Salaries 320,000.00
Business Continuity planning 300,000.00
Community Partnerships 238,654.00
Microloan 200,000.00
Jail Commissary 123,539.00
HR Legal 100,000.00
Budget Commitments:
Carry Forwards 2,117,410.00
Committed to FY 2013 37,621,540.00
Committed to FY 2014 44,826,888.00
Committed to FY 2015 52,390,980.00
Committed to FY 2016 and beyond 15,466,165.35
Total Assigned 209,683,648.08
Unassigned 1,090,503.21
Total Fund Balance 223,429,439.73
16
$147,770.97
144,926.77
$292,697.74
$3,540,508.71
1,746,562.00
$5,287,070.71
($271,425.68)
(3,046,418.00)
(5,428,993.00)
(1,245,496.00)
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2012
Fund
General Fund
Fund Balance
as of 9/30/2011
Total Adjustments General Fund Year End General Fund
to Equity Fund Balance Adjustments Fund Balance
During FY 2012 as of 09/30/2012 as of 09/30/2012
$271,425.68
5,000,000.00
9,000,000.00
2,000,000.00
6,000,000.00
5,000,000.00
4,000,000.00
3,500,000.00
3,000,000.00
5,428,993.00
230,000.00
1,500,000.00
500,000.00
500,000.00
300,000.00
500,000.00
10,000,000.00
600,000.00
1,500,000.00
480,000.00
300,000.00
320,000.00
300,000,00
3,000,000.00
4,000,000.00
1,186,292.00
123,539.00
2,876,802.00
2,842,173.00
238,654.00
200,000.00
17,508,009.00
39,083,224.00
45,816,531.00
16,976,472.35
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Substance Abuse Satellites
Total Restricted
Assigned
Encumbrances
Fed Health Care Impact
Capital Reserve
Tax Tribunal Appeals
Homeland Security Enhancements
Technology Replacement/Hardware
Personal Property Tax Reduction
Tax & Assessment System Upgrade
Operational Improvements
Carry Forwards
Board of Commissioners' Project
Data Privacy and Security
New Grant Match opportunities
HR Legal
HR Comp/Workforce Planning
Criminal Justice Coor Startup
VEBA 2015
Jail Alternative Prg Startup
Pandemic Response
Fuel/Mileage Increase
Business Continuity planning
Emergency Salaries
Quality of Life Initiatives
PeopleSoft Upgrade
Anticipated State/Federal Shortfall
Sheriff Aviation
Jail Commissary
RCOC Triparty
Property Tax Forfeiture Activities
Community Partnerships
Microioan
Committed to FY 2012
Committed to FY 2013
Committed to FY 2014
Committed to FY 2015
Committed to FY 2016 and beyond
DB Pension Contribution 2014-2015
Unfunded Mandates
$147,770.97
144,926.77
$0.00 $292,697.74
11,746,512,01))
($1,746,562.00)
$0.00
$5,000,000.00
$9,000,000.00
$2,000,000.00
$6,000,000.00
$5,000,000.00
$4,000,000.00
$453,582.00
$3,000,000.00
$0.00
$230,000.00
$1,500,000,00
$500,000.00
$500,000.00
$300,000.00
$500,000.00
$10,000,000.00
$600,000.00
$1,500,000.00
$480,000.00
$300,000.00
$320,000.00
$300,000.00
$3,000,000.00
$4,000,000.00
$1,186,292.00
$123,539.00
$1,631,306.00
$2,842,173.00
$238,654.00
$200,000.00
$17,508,009.00
$39,083,224.00
$45,816,531.00
$16,976,472.35
$0.00
$0.00
$0.00
$923,630.02
176,510.85
$1,100,140.87
4,770,635.86 $8,311,144.57
3,244,003.00 3,244,003.00
$8,014,638.86 $11,555,147.57
361,625.34 $361,625.34
(2,000,000.00) 3,000,000.00
0.00 9,000,000.00
(1,500,000.00) 500,000.00
0.00 6,000,000.00
(2,000,000.00) 3,000,000.00
0.00 4,000,000.00
(453,582.00) 0.00
0.00 3,000,000.00
2,117,410.00 2,117,410.00
500,000.00 730,000.00
500,000.00 2,000,000.00
0.00 500,000.00
(400,000.00) 100,000.00
1,300,000.00 1,600,000.00
(500,000.00) 0.00
(10,000,000.00) 0.00
0.00 600,000.00
0.00 1,500,000.00
(480,000.00) 0.00
0.00 300,000.00
0.00 320,000.00
200,000.00 500,000.00
0.00 3,000,000.00
(4,000,000.00) 0.00
0.00 1,186,292,00
0.00 123,539.00
1,368,694.00 3,000,000.00
(340,618.61) 2,501,554.39
0.00 238,654.00
0.00 200,000.00
(17,508,009.00) 0.00
(1,461,684.00) 37,621,540.00
(989,643.00) 44,826,888.00
35,414,507.65 52,390,980.00
15,465,165.35 15,465,165.35
5,000,000.00 5,000,000.00
5,000,000.00 5,000,000.00
$3,540,508.71
0.00
$3,540,508.71
775,859.05
31,584.08
$807,443.13
Total Assigned
Total Unassigned
Total General Fund Equity
$ 194,082,115.03 $ (9,992,332.68) $ 184,089,782.35 $
1,500,000.00 0.00 1,500,000.00
$ 201,161,883.48 $ (11,738,894.68) $ 189,422,988.80 $
25,593,865.73 $ 209,683,648.08
(409,496.79) 1,090,503,21
34,006,450.93 $ 223,429,439,73
17
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS 27,994,649.00 30,341,859.92 $ 23,032,919.99 $ 7,308,939.93 24.09%
TOTAL GOVERNMENTAL EXPENDITURES 416 237 573 00 $ 426 416 101 76 $ 387 731 217 26 $ 38 684 884 50 9.07%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective
GAAP Required Adjustment (eliminating use of fund balance "revenue")
GAAP -BASED REPORT (impact on Fund Balance)
$ 45,858,631.59
$ (23,969,954.76)
$21,888,678.83
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2012 BUDGET AMOUNT
ADOPTED AS FY 2012 FAVORABLE/
BUDGET AMENDED ACTUAL (UNFAVORABLE) PERCENT
REVENUES
GENERAL FUND
Taxes $ 198,329,187.00 $ 198,451,187.00 $ 200,943,789.61 $ 2,492,602.61 1.26% -
Federal Grants 581,971.00 840,027.00 692,416.44 (147,610.56) -17.57%
State Grants 20,285,297.00 19,617,694.00 18,007,023A1 (1,610,670.59) -8.21%
Other Intergovernmental Revenue 11,090,534.00 13,640,200.00 13,505,994,57 (134,205.43) -0.98%
Charges for Services 100,473,693.00 99,958,402,00 107,188,738.24 7,230,336.24 7,23%
Indirect Cost Recovery 8,700,000.00 8,700,000.00 8,275,668.73 (424,331.27) -4.88%
Investment Income 3,256,500.00 3,266,500.00 1,642,005.92 (1,614,494.08) -49.58%
Other Revenues 56,012,382.00 57,982,137.00 59,364,257.17 1,382,120.17 2.38%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 398,729,564.00 $ 402,446,147.00 $ 409,619,894.09 $ 7,173,747.09 1.78%
PLANNED USE OF FUND BALANCE $ 17,508,009.00 $ 23,969,954.76 $ $ (23,969,954.76) -100.00%
TOTAL GF/GP FUNDS $ 416,237,573.00 $ 426,416,101.76 $ 409,619,894.09 $ (16,796,207.67) -3.94%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court $ 51,706,676.00 $ 51,557,779.69 $ 46,900,752.03 $ 5,657,027.56 10.97%
52nd District Court 16,832,789.00 17,151,476.40 16,217,447.54 934,028.86 5.45%
Probate Court 6,119,500.00 6,135,096.94 5,860,393.50 274,703.44 4.48%
TOTAL ADMIN. OF JUSTICE $ 74,658,965.00 $ 74,844,352.03 $ 67,978,593.07 $ 6,865,759.86 9.17%
LAW ENFORCEMENT
Prosecuting Attorney 19,604,241.00 19,685,037.67 18,306,845.19 1,378,192.48 7.00%
Sheriff 141,102,850.00 140,181,315.79 136,683,031.04 3,498,284.75 2.50%
TOTAL LAW ENFORCEMENT $ 160,707,091.00 $ 159,866,353.46 $ 154,989,876.23 $ 4,876,477.23 3.05%
GENERAL GOVERNMENT
Clerk/Register of Deeds 11,318,945.00 11,319,574.81 10,196,671.78 1,123,003.03 9.92%
Treasurer 7,647,233.00 8,762,252.01 8,414,437.92 347,814.09 3.97%
Board of Commissioners 3,063,647.00 3,088,340.34 2,822,738.83 265,601.51 8.60%
Library Board 1,465,669.00 1,456,128.56 1,413,423.62 42,704.94 2.93%
Water Resources Commissioner 5,065,948.00 5,537,281.00 5,446,637,60 90,643.40 1,64%
TOTAL GENERAL GOVERNMENT $ 28,561,442.00 $ 30,163,576.72 $ 28,293,809.75 $ 1,869,766.97 6.20%
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
$ 5,771,364,00 $ 5,734,759,05 $ 5,501,380.73 $ 233,378.35 4.07%
21,096,363.00 21,354,473.13 19,155,939.21 2,198,533.92 10.30%
2,660,177.00 2,663,603.43 2,469,774.38 203,829.05 7.65%
1,267,122.00 1,326,402.01 1,141,158.56 185,243.45 13.97%
3,971,493.00 4,103,004.11 3,692,888.63 410,115.48 10.00%
65,792,522.00 71,215,217.89 58,519,041.04 12,696,176.85 17.83%
16,478,849.00 16,696,392.83 15,553,568.19 1,142,824.64 6.84%
7,287,536.00 8,106,106.25 7,412,267.48 693,838.77 8.56%•
$ 124,315,426.00 $ 131,199,958.73 $ 113,436,018.22 .5 . 1,7,763,940.51 13.54%
$ 388,242,924.00 $ 396,074,241.84 $ 364,698,297.27 $ 31,375,944.57 7.92%
18
FEDERAL GRANTS (610000-610999)
Sheriff - Patrol
Sheriff - Corrective Services
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual (unfavorable), Percent Explanation of Significant Variances
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes 76,000.00 76,000.00 776,936.19 700,936.19 922.28% Fay. Receipt of Payment in Lieu of taxes in excess
of budget. Also, receipt of LDFA revenue.
Other Taxes - Trailer Tax 88,000.00 88,000.00 72,926.00 (15,074.00) -17.13% Reflects reduction in number of mobile homes.
Total Taxes $ 198,329,187.00 5 198,451,187.00 $ 200,943,789.61 $ 2,492,602.61 1.26%
TAXES (601000-601999)
Property Taxes - July Tax Levy
198,066,687.00 $ 198,188,687.00 $ 199,995,427.42 $ 1,806,740.42 0.91% Drop in taxable valuable offset by reduction of
increment financing offsets and Michigan Tax
Tribunal liability adjustment.
98,500.00 98,500.00 98,500.00 0.00%
Prosecuting Attorney
Homeland Security - Disaster Control
Health Division
$ - $ $ 0.00%
82,000.00 82,000.00 (82,000.00) -100.00% Unfav. Federal Operating Grants due to FY 2012
SCAAP and BVP grant awards booked in
Intergovernmental Revenues; see
Intergovernmental Revenues for lay offset.
129,243.00 67,500.00 75,218.56 7,718.56 11.43% Fay DHS contract increase in billable service hours
(50% Federal, 50% State); budget amendment
submitted during FY 2012 to address budget task
obligation.
49,000.00 63,233.00 77,093.75 13,860.75 21.92% Fay. Disaster Control Fed Subsidy due to agreement
for Emergency Management Performance Grant
(EMPG) greater than anticipated.
21,728.00 327,294.00 231,979.50 (95,314.50) -29.12% Unfav. Federal Operating Grants due to Tobacco
Retailer Inspections ($40,000) as actuals from
revenue funding was reported in the Inspection Fees
account under the Charges for Services category;
Prevention Pilot Project Grant ($39.469) as the need
for reimbursement of expenses were less than
anticipated (note expenditure offset); Safe Drinking
Water ($12,363) as renewal of operator certifications
were not fully realized; Michigan Department of
Environmental Quality (MDEQ) Inland Beach
Monitoring ($4,083) as the number of visits required
to monitor sites were reduced.
Children's Village 300,000.00 300,000.00 308,124.63 8,124.63 2.71% Fay. Refund School Meals (lunch program) due to
an increase in population at Children's Village.
Total Federal Grants 581,971.00 $ 840,027.00 $ 692,416.44 $ (147,610.56) -17.57%
19 1 of 11 11/27/2012 * Revenue variance is partially offset by an expenditure variance.
Economic Development
Health Division
Non-Departmental - Child Care Subsidy
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
- $ 2,160.00 $ 2,235.00 $ 75.00 3.47%
1,000.00 1,000.00 (1,000.00) -100.0G%
129,243.00 67,500.00 75,218.56 7,718.56 11.43% Fay. DHS contract increase in billable service hours
(50% Federal, 50% State); budget amendment
submitted during FY 2012 to address budget task
obligation.
0.00%
5,053,257.00 4,375,486.00 4,364,751.00 (10,735.00) -0.25% Unfav. State Operating Grants due to MDEQ long
term water pollution monitoring as the number of
sites to monitor was reduced.
15,101,797.00 15,171,548.00 13,564,818.85 (1,606,729.15) -10.59% 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.
Total State Grants 20,285,297.00 $ 19,617,694.00 $ 18,007,023.41 $ (1,610,670.59) -8.21%
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Non-Departmental $ 8,600,000.00 $ 11,358,204.00 $ 11,128,237.03 $ (229,966.97) -2.02% Unfav, due to decrease in Cigarette Tax sales
($122,448) and unfav revenue for State Court Fund
Disb PA 189 ($107,519).
HHS - Homeland Security 54,000.00 54,000.00 59,376.00 5,376.00 9,96% Fav. Local Match due to higher than anticipated
revenue from the installation of sirens.
Circuit Court 4,500.00 4,500.00 4,773.29 273.29 6,07% Fay. Drug Court Management due to an increase in
filings. Revenue is generated by specific drug case
filings with the Court. The State reimburses the
Circuit Court according to the drug case filings.
District Court 2,500.00 2,500.00 2,433.59 (66.41) -2.66%
Sheriff 468,840.00 260,302.00 434,271.11 173,969.11 66.83% Fav SSI Payments of $41,446 and marine safety
reimbursement of $65,617 in excess of budget.
Also, fay due to bullet proof vest grant of $11,648
and SCAAP grant of $55,258 posted
intergovernmental rev but budgeted in State Grants;
see State Grant rev for offset.
Non-Departmental - Reimb Judges Salaries 1,960,694.00 1,960,694.00 1,876,903.55 (83,790.45) -4.27% Unfav due to Circuit Court Judge Salary reimb
(judgeship vacancy) which is offset by salary
favorability.
Total Other Intergovernmental Revenue $ 11,090,534.00 $ 13,640,200.00 $ 13,505,994.57 $ (134,205.43) -0.98%
20 2 of 11 11127/2012 *Revenue variance is partially offset by an expenditure variance.
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual funfavorable) Percent Explanation of Significant Variances
CHARGES FOR SERVICES (630000-635999}
Administration of Justice
Circuit Court - 3,021,500.00 $ 3,021,500.00 $ 2,787,411.76 $ (234,088.24) -7.75% Unfav. due to a reduction in the collections of Court
Costs ($144,536) as well as a reduction in Civil
Mediation Payments ($62,525) and Refund Fees PD
Def Attorney ($33,868).
Circuit Court - Family Division 2,024,500.00 2,029,500.00 2,115,818.20 86,318.20 4.25% Fav, primarily due to an Increase in Board and Care.
District Court - Division I (Novi) 4,616,600.00 4,594,600.00 4,201,697.36 (392,902.64) -8.55% Unfav. Probation Fees ($293,281) and Ordinance
Fines and Costs ($180,504) due to a decrease in
the public's ability to pay; partially offset by Fay.
State Law Costs $46,620 due to an increase in State
violation caseload and Garnishment Fees $42,765
due to an increase in activity.
District Court - Division II (Clarkston) 1,887,500.00 1,887,500.00 1,627,746.43 (259,753.57) -13.76% Unfav. Ordinance Fines and Costs ($168,726),
Probation Fees ($65,114) and Refund Fees PD Def
Attorney ($30,879) due to a decline in caseload and
a decrease in the public's ability to pay.
District Court - Division ill (Rochester Hills) 4,134,000.00 4,134,000.00 4,035,575.91 (98,424.09) -2.38% Unfav. Ordinance Fees and Costs ($275,495) due to
a decline in caseload and a decrease in the public's
ability to pay; partially offset by Fay. Probation Fees
$182,374 due to new collection initiatives_
District Court - Division IV (Troy) 2,227,000.00 2,227,000.00 2,311,156.30 84,156.30 3.78% Fay. State Law Costs $3E3,053 due to an increase in
State violation caseload. Also Fay. Late Penalty
$18,739, Garnishment Pees $15,510 and Show
Cause Fee $10 :380 due to an increase in activity.
Probate Court - Estates and Mental Health 512,300.00 512,300,00 511,830.10 (469.90) -0.09% 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 $ 17,591,236.06 $ (815,163.94) -4.43%
21 3 of 11 11/2712012 * Revenue variance is partially offset by an expenditure variance.
Law Enforcement
Prosecuting Attorney
Sheriffs Office
Sheriff - Administrative Services
Sheriff - Corrective Services
Sheriff - Corrective Services Satellites
Sheriff - Emergency Response and Prepared.
2,543,266.00 2,543,266.00
1,681,368.00 644,709,00
2,606,382-00 2,546,829_00
2,893,392.01 350,126.01
327,895.86 (316,813.14)
1,838,254.85 (708,574.15)
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual (unfavorable} Percent Explanation of Significant Variances
432,300.00 $ 446,300.00 $ 362,640.07 $ (83,659.93) -18.75% Unfav. due to insufficient funds in GL Narcotics
Forfeiture account to transfer to GFGP to fulfill
budget task obligation of ($39,191). Unfav Program
Income receipts of ($30,559) related to Bad Check
Restitution, this also is an unmet budget task
obligation. Unfav Reimbursement General of
($14,168), this also represents an unmet budget
task obligation. In addition, unfav Welfare Fraud
Case Review of ($3,900) and unfav Forensic Lab
Fees ($2,159). These are partially offset by
favorable Educational Training receipts of $2,210.
Extradition Recovery Fee revenue of $2,162; State
Approp Victim Witness receipts of $449; and
Microfilming revenue of $1,496_
196,900.00 196,900.00 227,217.17 30,317.17 15.40% Fay. Reimb. Salaries.
442,100.00 492,100.00 545,646.65 53,546.65 10.88% Fay. Gun Registrations of $20,525 Photographs of
$5,482; Photostats of $36,864; Registration Fees of
$1,597; Fee income of $14,940; Miscellaneous of
$600; Fingerprints of $18,377 reflecting increasing
requests for these services; partially offset by lower
receipts of Recovered Indigent Monies of ($39,948),
Reimb. Postage of ($4,900).
13.77% Fay Diverted Felon receipts of $453,887; Inmate
Board and Care $66,614, OUIL Third Offense of
$18,161, Transportation of Prisoners of $2,760;
partially offset by unfav. Board and Care and other
inmate housing related revenues of ($191,296).
-49.14% Unfav. Board and Care of ($262,753), a budget
amendment was made to reduce budget to
anticipated receipts but actual receipts were lower
than estimate. Also lower Reimbursement of Court
Services of ($61,914); partially offset by fay. Reimb.
Salaries of $7,854.
-27_82% Unfav. Dispatch Services of ($108,742); and Civil
Action Service Fees of ($599,832): see offsetting
favorable Foes Civil Service expense.
22 4 of 11 11/2712012 * Revenue variance is partially offset by an expenditure variance.
Sheriff - Patrol Services
Sheriff - Investigative Forensic Services
Total Law Enforcement
General Government
Clerk - County Clerk
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances
43,252,429.00 42,127,883.00 43,080,260.84 352,377.84 0.82% Fay. Reimbursement of Salaries of $638,181 due to
adjustments to Patrol Contract revenues with
CVT's; Liquor Control Sheriff of $61,238; Fee
Income of $4,783: Inspection of Boat Livery income
of $822; Miscellaneous Income of $4,160; Reimb.
General of $5,209; and Wrecker Service receipts of
$8,621; partially offset by unfav. Sheriff Special
Deputies of ($235,636); reduced OUTL Third Offense
revenue receipts of ($135,000).
792,392,00 792,392.00 849,693.92 57,301.92 7.23% Favorable receipt of Confiscated Property of $8,081,
Reimbursement of Salaries of $99,181. Refunds
NET $6,010 and Misc revenues of $6,819; partially
offset by Refund Forensic Lab Fees ($50,000) and
Drug Testing of ($12,789).
51,947,137.00 $ 50,390,379.00 $ 50,125,001,37 $ (265,377.63) -0.53%
2,730,493.00 $ 2,730,493.00 $ 3,281,227.24 $ 550,734.24 20.17% Fay. Certified copies $626,385,CVR County Portion
$12,205, E-filing Fees $48,903, Garnishment Fees
$04,965, Jury Fees $25,885, Marriage License
$12,560, Motion Fees $15,030 and Photographs
$64,160 due to increased activity. Partially offset by
Unfav. Assumed Names ($10,992), Confidential
Intermediary ($6,000), Notary Commission
($11,869), Miscellaneous ($19,470) and Photostat
($71,260) due to less activity. Also unfav., Bond
Fees ($44,978) and Forfeiture of Bonds ($159,239)
which are dependent on prosecutors filing motions
with the courts to collect.
Clerk - Elections 175,000,00 247,650.00 389,803.63 142,153.83
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
57A0% Fav. Reimb General $145, 802 due to
reimbursement from State of Michigan for
February's Presidential Primary: partially offset by
unfavorable operating expenditures. Also fay.,
Election Filing Fees Late $9,570 due to Corporation
Counsel's efforts to collect on late tilers. Partially
offset by unfav. Board of Canvasser Service Fee
($11,320) due to local school election consolidation
and Photostat (1,925) due to less activity.
23 5 of 11 11/27/2012 " Revenue variance is partially offset by an expenditure variance.
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Clerk - Register of Deeds & Micrographics
Treasurer
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances
7,900,200.00 7,900,200.00 10,043,279.89 2,143,079.89 27.13% Fav. Mortgages $1,078,874 Land Transfer Tax
$1.105,380, Recording Fees $256,056 due to
increased activity. Partially offset by Unfav. Chattel
Mortgages ($13,278) due to IRS guidelines and
more filings are done at the state level, Enhanced
Access Fees ($130,833) due to decrease in online
activity, Deeds (51,869) and Photostats ($54,645)
due to less activity, Plat Service Fees ($2,340) due
to downturn in development, Miscellaneous (13,724)
due to less activity on report requests, Fed Tax
Leins Cert of Release ($20,000), Remonumentation
Fee ($6,786) and Tract Index ($2,479) due to less
activity.
4,922,918.00 5,657,918.00 10,429,553.09 4,771,635.09 84.34% Fay, primarily due to increased activity involving the
sale of foreclosed property (formerly reported under
the Land Sales Fund) $4,097,983, as well as an
increase in Title Search Fees $1,003,550
Foreclosure Notification Fee $62,555, Administration
Fees $37,354, Pilot State owned Land $62,496, Tax
Reverted Land Co Portion $60,074, Recording Fee
Forfeiture Certifications $45,917 offset by projected
unfav. expenditure, Recording Fee Redemption
Certification $45,917 offset by projected unfav.
expenditure. Favorability is offset by unfav Industrial
Facilities Tax ($257,954), TIFA DDA Recovery Ad
Valorem ($207,319) and TIFA/DDA Recovery IFT
($51,205) due to decreasing values. Also, it is offset
by unfavorable Miscellaneous ($73,219) due to less
anticipated use, Delinquent Per Prop Tax Admin
($24,637) due to parcels that do not sell at auction
and Civil Action Service Fees ($31.771) due to fees
not collected for parcels that are not sold at auction.
Board of Commissioners 600.00
Library Board 27,000.00
600.00 500.00 (100.00)
27,000.00 66,002.55 39,002.55
-16.67%
144A5% Fay. Reimb. Salaries $49,006 due to unanticipated
receipt of state payment. Partially offset by unfav.
Copier Machine Charges ($3,690) due to online
access and Misc ($6,313) due to loss of paralegal
contracts due to court house hours.
24 6 of 11 11/2712012 " Revenue variance is partially offset by an expenditure variance
Adopted
Budget
1,368,112.00
Amended
Budget
1,581,112.00
FY 2012
Actual
1,678,020.77 Water Resources Commissioner
17,124,323.00 $ 18,144,973.00 $ 25,888,387.17 $ 7,743,414.17 42.68%
0.00%
42.88% Favorable Vendor Incentive Program.
2.35% Favorable -Increased contract billing.
46.24% Favorable Court Ordered Board and Care $12.073,
Late Penalty $108,196, and Tax Intercept Fees
$64,817 due to increased collection efforts by the
Reimbursement staff.
-25.34% Unfav. Printing ($34,210), metered postage ($8,824)
& Standard Mail ($89,700) due to loss of CVT
business, offset by fay. printing, metered postage
and mail handling-postage expenses. Fay.
Commission Vending revenue $4.866 due to more
than expected.
-19.06% Unfav. due to decreased requests for personnel file
copies, mailing labels, Merit System Books etc.
Total General Government
County Executive
County Exec - Auditing
M&B - Purchasing Division
M&B - Equalization Division
M&B - Fiscal Services Division
Central Services - Support Services
Human Resources
506,500.00 506,500.00 378,162.84 (128,337.16)
- $
170,000.00
3,193,904.00
415,600.00
170,000.00
3,201,164.00
415,600.00
- $
242,897.42 72,897,42
3,276,375.35 75,211.35
607,763.90 192,163.90
800.00 800.00 647.50 (152.50)
0.00% HHS - Administration
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Amount
Favorable
(unfavorable l Percent Explanation of Significant Variances
96,908.77 6.13% Fay - Plat Service Fees $995 a result of greater
business activity for plat condominium site
development review. Fay - Reimbursement General
$115,285 a result of Drain Administration able to
charge more time than anticipated to projects,
Unfav - Reimbursement Salaries Construction
Administration ($9,821) a result of over estimated
budget compared to actual amount eligible to charge
back to projects. Unfav - Soil Erosion Fees ($9,551)
decrease in building activity/permits due to downturn
in housing market.
25 7 of 11 11/2712012 • Revenue variance is partially offset by an expenditure variance.
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 Day. & Comm. Affairs - PEDS
Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Total Non-Departmental
Total Charges for Services
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Amount
Adopted Amended FY 2012 Favorable
Budget Budget Actual Sunfavorable) Percent Explanation of Significant Variances
3,154,638.00 3,178,195.00 2,872,284.53 (305,910.47) -9.63% Unfav. Flu Vaccine Fees ($195,814) and Flu 3rd
Party ($109,595) due to decrease in demand. Unfav.
Clinic Charges ($112,826) due to delay in collecting
fee as well as Dental Service Fees Outside
($99,934) due to privatization of Clinic within the
Oakland County Sheriffs Office Jail. Unfav.
Administration Fees ($43,014) due to discontinued
payment of immunization administration fee by
MedicaidtMedicare. Partially offset by Fay.
Inspection Fees $106,501 actuals from revenue
funding was not reported in the Federal Operating
Grants account under the Federal Grants category
as well as Food Service Licenses $77,997 and On-
Site Sewage Permits $75,703 due to increase in
demand.
2,887,496.00 2,887,496.00 3,227,664.72 340,168.72 11.78% Fay. Out County Board and Care due to increased
population from use by other counties.
494.95 494.95 100.00% Fav. Educational Training due to revenue received
from CPR supplies and equipment rental.
300,000.00 300,000,00 252,583.50 (47,416.50) -15.81% Unfav. due to reduced number of Weekend
Alternative Program (WAM) work crews.
40,000.00 40,000.00 22,695.65 (17,304.35) -43.26% Unfav. due to restructuring of the Master Gardener
Program.
189,000.00 189,000.00 201,240.16 12,240.16 6.48% Favorable Cremation Approval Fee $27,400 due to
increased cremations vs burials partially offset by
Autopsies ($13,000) due to fewer private autopsies
requested/performed.
917,895.00 917,895.00 779,922.96 (137,972.04) -15,03% Unfav. Sale of Licenses due to slow economic
recovery and limited staff wh ich prevented census
follow-ups. Offset reflected in fay_ personnel
expense.
- - - - 0.00%
- 0.00%
323,000.00 323,000.00 504,390.42 181,390.42 56.16% Fay, due to transfer of Community Partnership Fund
to General Fund.
$ 12,098,833,00 $ 12,129,650.00 $ 12,367,123.90 $ 237,473.90 1.06%
$ 880,000.00 $ 887,000,00 1,216,989.74 329,989.74 37.20% Fav. reflects increase in commission on pay phones
$274,075 and Misc revenue budgeted in Non-Dept -
Sundry $55,914.
$ 880,000.00 $ 887,000.00 $ 1,216,989.74 $ 29,989.74 37.20%
$ 100,473,693.00 $ 99,958,402.00 $ 107,188,738.24 $ 7,230,336.24 7.23%
26 8 of 11 11/27/2012 * Revenue variance is partially offset by an expenditure variance,
INDIRECT COST RECOVERY (640100) 8,700,000.00 $ 8,700,000.00 $ 8,275,668.73 $ (424,331.27)
1,489.70 $ (4,510.30)
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
6,000.00 $ 6,000.00 $
43,000.00
2,500.00
43,000.00
2,500.00
5,000.00 5,000.00
3,200,000.00
3,256,500.00 $
3,200,000.00
3,256,500.00 $
50,000.00 $
351,305.00 339,889.00
10,545.00 949,390.00
Sheriff - Administrative Services
Sheriff - Corrective Services
Sheriff - Corrective Services - Satellites
Sheriff - Emergency Preparation and Training
50,000.00 $
75.75
39.00
355,802.34
1,018,254.63
10.10
292,284.31
33,540.14
40.21
(316.22)
61,920.86
12,501.39
(1.00)
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
Adopted
Budget
Amended
Budget
FY 2012
Actual
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
-4.88% LInfav. due to lower than expected activity related to
construction projects, grants, and proprietary funds,
as well as closure of some internal service funds,
-75.17% LInfav. due to income investment base and market
rate adjustments.
40,21 100.00% Misc. Interest on Investments
(316.22) 100.00% Misc. Interest on investments
18,920.86 44.00% Fav. Due to income investment base
10,001,39 400.06% Fay. Due to interest on investments and county
clerks portion of interest on court cases
(5,001.00) -100,02% LInfav. As budget should have been included in non-
departmental.
-51.05% LInfav. due to low investment market rates.
-49.58%
0.00%
75,75 100.00% Fay. due to Cash Overages
39.00 100.00% Fay. due to Cash Overages
15,913.34 4,68% Fay. Donations from voluntary pay reductions for
elected officials; variance from budget due to
turnover.
68,864.63 7.25% Favorable County Auction receipts of $52,381.
Budget is in Patrol Services Division, but actuals are
reflected in Sheriff's Office; Donations of $5,569
from elected official voluntary pay reduction;
Transfers In of $4,083; and Enhancement Funds of
$6,832.
100.00% Cash overage.
100.00% Adj. of Prior Years Revenues of $208,548 to adjust
Dispatch Deferred Revenue account; and Transfers
in of $83,736.
0.00%
33,510.14 100.00% Receipt of Adj of Prior Years Revenues of $1,760,
and Refund Prior Years Expenditures of $485; and
Transfers In of $31,265.
1,566,370.98 (1,633,629.02)
1,642,005.92 $ (1,614,494.08)
10,10
292,284.31
27 9 of 11 1112712012 Revenue variance is partially offset by an expenditure variance.
Amount
Favorable
Lunfavorable) Percent Explanation of Significant Variances
(15,419.00) -82.38% Unfav. due to actual County Auction receipts
recorded in Sheriff Office rather than Patrol Services
of ($6,000) and unfav. Enhancement Funds receipts
of ($9,419).
776,636.04 284,565.04 57.83% Fay. Receipt of Refund Prior Years Expenditures of
$69,919; Transfers In of $33,199 and Adjustment of
Prior Years Revenues of $183,452 partially offset by
Enhancement Funds of ($2,005)
FY 2012
Actual
3,299.00
19,745.00 492,071.00
Sheriff Patrol Services
Sheriff - Investigative/Forensic Svc
Adopted
Budget
18,718.00
Amended
Budget
18,718.00
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
County Executive - Auditing
Management and Budget
Central Services - Support Services
Facilities Management Administration
Health Division
5,745.00 5,745.00
4,300.00 4,300,00
Economic Development - Donations
Non Departmental - Donations
Non-Dept - Sundry
153,000,00
417,500.00
20,000.00
153,000.00
417,500.00
389.10
735.00
52.48
124,800.00
828,775.02
Children's Village
Homeland Security
Public Services
Public Services - Animal Control
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
100.00% Fay. Contributions due to voluntary donations of
elected officials salary and Cash Overages.
95.79% Fay. Contributions due to voluntary donations of
elected officials salary.
100.00% Fay. Contributions due to voluntary donations of
elected officials salary.
100.00% Due to Cash Overages
100.00% Fav. Contributions due to voluntary donations of
elected officials salary.
100.00%
100.00% Equalization prior year revenue.
190.82% Fay. printing materials auction due to closing printing
business and outsourced to Oakland Schools.
100.00% Refund Prior Years Expenditure
100.00% Fay. Prior Years Revenue from Zero to Three and
Nurturing Parenting Program $119,463; Refund
Prior Years Expenditure due to reimbursement from
Substance Abuse and Administration contracts
$5,839; County Auction $3,453: Cash Overages
$183; and Donations $10.
389.10 100.00% Fay. due to County Auction.
0.00%
(19,265.00) -96.33% Unfav Dog Tag Program due to low participation;
program expected to restart in near future.
52.48 100,00% Animal Control-Cash Overage
(28,200.00) -18.43% Unfav. due to less than projected for donation of
GLRI Grant offset by fay of No Haz participation.
0.00%
411,275.02 98.51% Fav due to to reimb to General Fund from
Remonurnentation grant and ad) of allowance for
uncollectible acct receivables.
16,283.14 16,283.14
11,248.24 5,503.24
9,172.30 9,172.30
0.85 0.85
1,918.50 1,918.50
33.70 33.70
8,032.00 8,032.00
12,505.30 8,205.30
904.00 904.00
128,948.03 128,948.03
28 10 of 11 11/27/2012 * Revenue variance is partially offset by an expenditure variance.
Treasurers Transfers
Non-Departmental - Transfers In
Total Other Revenues
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances and Carryforwards
Use of Prior Yrs Fund Balance
Total Planned Use of Fund Balance
Adopted
Budget
5,656,048,00
49,375,476.00
$ 56,012,382.00 $
17,508,009.00 $
17,508,009.00 $
Amended
Budget
5,656,048.00
49,875,476.00
FY 2012
Actual
5,605,325.36
50,085,222,84
-100.00%
-100.00%
-100.00%
-3.94%
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2012 YEAR END REPORT
416,237,573.00
57,982,137.00
7,464,234.76
16,505,720.00
23,969,954.76 $
409,619,894.09 $
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(50,722.64) -0.90% Unfav. Due to reduced number of delinquent
parcels.
209,746.84 0.42% Fey due to transfers from Building Authority Project
Fund for the close out of the Jail Management
System project of $206,252 and from the Project
Work Order Fund for special projects.
59,364,257.17 $ 1,382,120.17 2.38%
TOTAL GEN. FUND / GEN. PURPOSE REVEN1 $ 416,237,573.00 $ 426,416,101.76 $ 409,619,894.09 $ (16,196,ZUT.bl) 426,416,101.76 $
(7,464,234.76)
_26,505,720.00),
$ (23,969,954.76)
(16,796,207.67)
29 11 of 11 11/27/2012 * Revenue variance is partially offset by an expenditure variance,
Judicial Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
Business Division
Personnel Expenditures
Operating Expenditures
$ 1,659,943.00 $ 1,598,794.00 $ 1,622,002.20 $
77,234.00 102,234.00 43,270.19
Internal Support Expenditures 149,375.00 151,631.00 150,388.77
Transfers Out
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 8,478,946.00 $ 8,313,054.00 $ 7,851,455.62 $ 461,598,38 5.55% - Fay, due to underfilled and vacant positions.
92,176.00 310,840.95 155,925.59 154,915.36 49.84% - Fay. Special Projects due to the distribution of Jud icial Technology
funds from the State and Judges On-Line project (MR #9214) used
for courtroom technology improvements.
325,293.00 362,717.68 337,480.62 25,237.06 6.96% - Fav. Building Space Cost Allocation $16,914 due to FY 2012 look-
back credit. Also Fay. Convenience Copier $4,868 and Info Tech
Operations $3,650 due to lower than anticipated use.
50,000,00 50,000.00 0.00%
$ 8,896,415.00 $ 9,036,612.63 $ 8,394,861,83 $
(23,208.20) -1.45% - Unfav. primarily due to a change in short/long term disability
charges effective May 2012; now charged as part of Fringe rate.
58,963.81 57.68% - Fay, due to a reduction in the use of Visiting Judges $30,133 and
Professional Services $4,000. Also Fay. Computer Supplies $5,404
and Equipment Expense $4,000 due to conscious effort to reduce
costs and Metered Postage $8,400 due to lower than anticipated
use.
1,242.23 0.82% - Fay. Building Space Cost Allocation $4,195 due to FY 2012 look-
back credit; partially offset by Unfav. Info Tech Operations ($2,928)
due to higher than anticipated use.
641,750.80 7,10%
$ 1,886,552.00 $ 1,852,659.00 $ 1,815,651.16 $ 36,997.84 2.00%
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,000,808.00 $ 1,965,033.00 $ 1,883,083.98 $ 81,949.02 4,17% - Fay, due to underfilled and vacant positions.
5,261,944.00 5,276,101.80 4,272,940.04 1,003,161.76 19.01% - Fay. Defense Attorney Fee Payments $524,103 due to less activity.
These payments are dependent on caseload and the Circuit Court
fee structure. Also Fay. Juror Fees and Mileage $265,649,
Transcript on Appeals $42,621 and Attorney Fees Mediators
$42,525 due to a decline in caseload. In addition, Fay. Printing
$42,621 and Metered Postage $26,335 due to lower than
anticipated use.
2,421,091,00 2,603,137.94 2,410,257.46 192,880,48 7.41% - Fay. Building Space Cost Allocation $103,845 due to FY 2012 look-
back credit. Also Fay. Equipment Rental $60,722 and Info Tech
Operations $23,910 due to lower than anticipated use.
$ 9,683,843.00 $ 9,844,272.74 $ 8,566,281.48 $ 1,277,991.26 12.98%
1112712012
30
Family Division/Juvenile Maint.
Personnel Expenditures
Operating Expenditures
$ 11,244,620.00 $ 11,044,428.00 $ 10,226,451.43 $
13,230,661,00 13,230,661.00 10,896,309.06
817,976.57
2,334,351.94
Internal Support Expenditures 1,625,180.00 1,631,500.22 1,445,168.51 186,331.71
Transfer Out 5,139,405.00 4,917,646.00 4,556,018.56 361,627.44
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
7,41% - Fey, due to underfilled and vacant positions.
17.64% - Fay, due to decrease in placements to State institutions $2,884,744.
Also Fay. Fees Guardian Ad Litern $139,519 due to a decrease in
caseload; partially offset by Unfav. Defense Attorney Fees
($580,795) due to an increase in activity.
11.42% - Fay. Equipment Rental $60,422 and Info Tech Operations $34,873
due to tower than anticipated use. Also Fey. Building Space Cost
Allocation $47,896 due to FY 2012 look-back credit and Info Tech
Imaging Operations $32,387 due to this charge now a part of Info
Tech Operations.
0.00% - Fey_ primarily due to the Friend of the Court Grant requiring less
than anticipated funding.
$ 31,239,866.00 $ 30 ,824,235.22 $ 27,123,947.56 $ 3,700,287.66 12,00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 23,384,317.00 $ 22,921,309,00
18,662,015.00 18,919,837.75
4,520,939.00 4,748,986.84
5,139,405.00 4,967,646.00
$ 51,706,676,00 $ 51,557,779.59
$ 21,582,993.23
15,368,444.88
4,343,295,36
4,606,018,56
1,338,315.77
3,551,392.87
405,691.48
361,627.44
5.84%
18.77%
8.54%
7.28%
$ 45,900,752,03 $ 5,657,027.56 10.97%
11/27/2012
31
32 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
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 $ 270,736.41 $
5,300.00 5,300.00 6,424.44
44,198.59 14.03% - Fay. due to turnover and underlined positions.
(1,124.44) -21.22% Unfav. Visiting Judges due to a one-time medical issue,
0.00%
$ 211,203.00 $ 320,235,00 $ 277,160,85 $ 43,074,15 13.45%
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Total Division 1 - Novi
Division 2 - Clarkston
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Total Division 2 - Clarkston
$ 4,214,574.00 $ 4,127,322.00 $ 3,950,238.84 $
990,659.00 1,070,609.75 1,018,973,76
434,773.00 485,483.65 425,553.82
$ 1,952,079.00 $ 1,910,674.00 $ 1,821,081.05 $
619,940.00 652,685.00 561,326.89
270,520.79 263,771.52
4.29% - Fay. due to turnover and underlined positions.
4.82% - Fay. Software Support Maintenance $16,057, Postage-
Standard Mailing $5,000, Juror Fees and Mileage
$4,098, Professional Services $3,847 and Office
supplies $3,599 due to lower than anticipated use. Also
Fay. Drug Testing $15,335 as a result of negotiating a
lower price for test cups and Defense Attorney Fees
$3,610 due to a procedural change that has reduced
costs.
59,929.83 12.34% - Fav. Info Tech Operations due to lower than anticipated
use.
4.69% - Fay. due to turnover and underfilled positions.
14.00% - Fav. Defense Attorney Fees $39,372 due to
restructured schedule for defense attorneys. Also Fay.
Interpreter Fees $8,447, Printing $7,726, Travel and
Conference $6,188, Medical Exam $4,840, Charge Card
Fee $4,084, Computer Research Service $3,952,
Electrical Service $3,549 and Professional Services
$3,392 due to a decrease in activity.
6,749.27 2.49% - Fay. Info Tech Operations due to lower than anticipated
use.
0,00% -
197,474.00
177,083.16
51,635.99
$ 5,640,006,00 $ 5,683,415.40 $ 5,394.766.42 $ 288,648.98 5.08%
89,592.95
91,358.11
$ 2,769,493.00 $ 2,833,879.79 $ 2,646,179.46 $ 187,700.33 6.62%
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
$ 3,797,977.00 $ 3,717,581.00 $ 3,599,655.24 $
370,556.00 420,598.00 326,999.61
117,925.76
93,598.39
Internal Support Expenditures 817,591.00 909,653.01 852,959.56 56,693.45
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,431,021.00
463,964.00
330,978.00
$ 2,385,028.00
492,922.00
376,543.20
$ 2,314,344,70 $
469,030.79
324,729.91
70,683.30
23,891.21
51,813,29
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
3.17% - Fay. due to turnover and underfilied positions.
22.25% - Fay. Defense Attorney Fees $31,870, Juror Fees and
Mileage $14,507, Interpreter Fees $10,017, Postage-
Standard Mailing $5,000, Printing $4,955, Medical Exam
$4,400, Personal Mileage $3,987, Expendable
Equipment $3,576 and Computer Research Service
$3,568 due to a decrease in activity.
6.23% - Fay. Info Tech Operations $28,756 due to lower than
anticipated use and Building Space Cost Allocation
$26,293 due to FY 2012 look-back credit.
Transfers Out
$ 4,986,124.00
11,621.00
$ 5,059,453.01
11,621.00
$ 4,791,235.41 $
0.00%
268,217.60 5.30%
2,96% - Fay. due to turnover and underfilled positions.
4.85% - Fay. Electrical Service $18,648 and Postage-Standard
Mailing due to lower than anticipated use.
13.76% - Fay. Info Tech Operations due to lower than anticipated
use.
$ 3,225,963.00 $ 3,254,493,20 $ 3,108,105.40 $ 146,387.80 4.50%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,601,554.00 $ 12,455,540.00 $ 11,956,056.24 $
2,450,419.00 2,642,114.75 2,382,755.49
1,780,816.00 2,042,200.65 1,867,014.81
11,621.00 11,621.00
499,483.76 4.01%
259,359.26 9.82%
175,185.84 8,58%
$ 16,832,789.00 $ 17,151,476.40 $ 16,217,447.54 $ 934,028.86 5.45%
33 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET 131IDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Administration
Personnel Expenditures $ 2,479,677.00 $ 2,440,455.00 $ 2,334,608.76 $ 105,846.24 4,34% Fay. due to turnover and underfilled positions.
Operating Expenditures 43,981.00 43,981.00 22,531.04 21,449.96 48.77% Fay. Visiting Judges $7,344 and Travel and
Conference $6,336 due to a reduction in the use
of these services and Library Continuations
$5,730 due to implemented cost containment
measures.
Internal Support 292,984.00 292,984.00 268,979.50 24,004.50 - Fay. Building Space Allocation $12,112 due to
FY 2012 look-back credit and info Tech
Operations $11,081 due to lower than anticipated
use.
Transfer Out
Estates/Mental Health
Personnel Expenditures
Operating Expenditures
internal Support
$ 2,816,642.00 $ 2,777,420.00 $ 2,626,119.30 $ 151,300.70 5.45%
$ 2,099,283.00 $ 2,051,883.00 $ 1,907,568.80 $ 144,314.20 7.03% Fay. due to turnover and underfilled positions.
685,539.00 747,811.70 769,231,79 (21,420.09) -2.86% Unfav. Medical Services Guardianship ($29,075)
and Defense Attorney fees ($27,636) due to a
continued high demand for this item; partially
offset by Fay. Printing $14,528, Medical Services
Probate Exam $12,438 and Fees Guardian Ad
Litem $8.459 where demand has not yet
occurred.
518,036.00 557,982.24 557,473.61 508.63 0.09% Fav. Building Space Cost Allocation $9,629 due
to FY 2012 look-back credit and Equipment
Rental $7,946 due to lower than anticipated use;
partially offset by Unfav. Info Tech Operations
($17,984) due to higher than anticipated use.
$ 3,302,858.00 $ 3,357,676.94 $ 3,234,274.20 $ 123,402.74 3.68%
11/27/2012
34
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures $ 4,578,960.00 $ 4,492,338.00 $ 4,242,177.56 $ 250,160.44 5.57%
Operating Expenditures 729,520.00 791,792.70 791,762.83 29.87 0.00%
Internal Support 811,020.00 850,966.24 826,453.11 24,513.13 2.88%
Transfer Out - - - -
$ 6,119,500.00 $ 6,135,096.94 $ 5,860,393.50 $ 274,703.44 4.48%
11/27/2012
35
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 2,354,757.00 $ 2,287,271.00 $ 2,201,364.37 $ 85,906,63 3.76% Favorable due largely to a number of under filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization is being considered.
537,850,00 507,928.00 518,571.62 (10,643.62) -2,10% Unfavorable due largely to Extradition Expense, Library
Continuations, Printing, Workshops and Meetings, and
Office Supplies; partially offset by favorable Expendable
Equipment, Computer Research Svc., Expert Witness Fees
and Mileage, Training; Travel and Conference, Security
Supplies, Metered Postage, and Witness Fees and
Mileage. These expense line items are incurred on an as
needed basis with variances within acceptable parameters;
the overall department is favorable in the controllable
operating expense category.
1,798,656.00 1,921,505.67 1,812,175.09 109,330.58 5.69% Net favorable Internal Service charges to budget.
16,338.17 (16,338.17) 0.00% Unfavorable transfers out to the VOCA Grant is offset by
overall department favorable transfers.
$ 4,691,263.00 $ 4,716,704_67 $ 4,548,449.25 $ 168,255.42 3.57%
Litigation
Personnel Expenditures $ 9,893,385,00 $ 9,762,837.00 $ 8,908,445.28 $ 854,391.72 8.75% Favorable due largely to a number of under filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization is being considered.
Operating Expenditures 33,296,00 58,926.00 29,642.27 29,283.73 49,70% Favorable Personal Mileage due to departmental efforts to
reduce controllable operating expenses,
Internal Support Expenditures
Transfers Out 855,589.00
0.00%
1,070,803.00 1,022,332.18 48,470.82 0.00% Favorable transfers out partially offset by unfavorability in
the Administration Division. Overall favorability due to
lower than budget grant match obligation.
$ 10,782,270,00 $ 10,892,566.00 $ 9,960,419.73 $ 932,146.27 8.56%
11/27/2012
36
Operating Expenditures
Internal Support Expenditures
8,458,00 4,800.20 8,458.00
7.53%
4.07%
5.65%
3.00%
7.00%
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2012 FAVORABLE
ACTUAL (UNFAVORABLE 1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Warrants
Personnel Expenditures $ 2,316,532.00 $ 2,285,463.00 $ 2,120,488.26 $ 164,974.74 7.22% Favorable due largely to a number of under filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization is being considered,
3,199.00 3,199.00 1,968.90 1,230.10 38.45% Favorable Personal Mileage due to departmental efforts to
reduce controllable operating expenses.
742.94 (742.94) 0.00% Unfavorable Info Tech Operations in this division, overall
department Internal Services are favorable.
$ 2,319,731,00 $ 2,288,662.00 $ 2,123,200.10 $ 165,461.90
$ 1,802,519.00 $ 1,778,647.00 $ 1,669,975.91 $ 108,671.09
7.23%
6.11% Favorable due largely to a number of under filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization is being considered.
Appellate
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
3,657.80 43.25%
0.00%
Favorable Personal Mileage due to departmental efforts to
reduce controllable operating expenses.
6.29% $ 1,810,977.00 $ 1,787,105.00 $ 1,674,776,11 $ 112,328.89
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
1,213,944.18
23,528.01
108,587.64
32,132.65
$ 1,378,192.48
$ 16,367,193.00 $ 16,114,218.00 $ 14,900,273.82
582,803.00 578,511.00 554,982.99
1,798,656.00 1,921,505.67 1,812,918.03
855,589.00 1,070,803.00 1,038,670.35
$ 19,604,241.00 $ 19,685,037.67 $ 18,306,845.19
11/27/2012
37
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Sheriffs Office
Personnel Expenditures $ 1,738,929.00 $ 1,715,222.00 $ 1,692,243.29 1.34% Favorable due to overtime and lower fringe benefit rates.
Operating Expenditures 68,236.00 75,236,00 55,043.13 26.84% Favorable due largely to Office Supplies, Contracted Services, and
Provisions, whereas spending by division fluctuates; but overall
departmental spending for Controllable Operating Expense is
favorable.
Internal Support Expenditures 289,722.00 289,722.00 478,312.48 43) -65.09% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services category was slightly
favorable.
Transfers 0.00%
$ 2,094,887.00 $ 2,080,180.00 $ 2,225,598.90 $ (145,418,90) -6.99%
Administrative Services
Personnel Expenditures $ 2,028,924.00 $ 2,036,170.00 $ 1,959,110.92 77,01)8 3.78% Favorable due largely to lower fringe benefit rates.
Operating Expenditures 1,109,738.00 1,256,882.45 1,335,380.97 -6.25% Unfavorable in commodities largely in deputy supplies of
($298,685); library continuations of ($23,153); partially offset by
favorable uniforms of $121,686; office supplies of $33,997; uniform
cleaning of $24,330; Printing of $50,494; other expense line items
totalling $12,832.
Internal Support Expenditures 56,988.00 56,988.00 177,454.67 (120,486,67) -211.39% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services category was slightly
favorable.
Transfers 0.00%
$ 3,195,650.00 $ 3,350,040.45 $ 3,471,946.56 $ (1:-...1.:742.1.) -3.64%
Corrective Services
Personnel Expenditures 36,273,686.00 $ 34,051,069.00 $ 34,313,705.94 1)4) -0.77% Unfav. due to increased usage of overtime ($2,248,923) at the
main jail, related to the high number of vacant positions at the Main
Jail; partially offset by favorable salaries of $1,423,621 due to
vacancies and turnover. Addition favorability from lower fringe
benefit rates, largely in Hospitalization $562,665.
Operating Expenditures 7,533,154.00 8,308,005.63 7,595,139.84 712865,79 8.58% Fay. due to slow start of the Jail Clinic contract $563,182 and
reduced usage of culinary supplies, groceries and provisions of
$331,832; paritally offset by unfav. Medical Exams, Hospitalization
of Prisoners, and Professional Services, ($182,148) at the main
jail. The Jail is incurring increased cost for Hospitalization of
Prisoners, and Professional Services due to increasing numbers of
inmates with medical and mental conditions requiring
hospitalization and professional treatment.
Internal Support Expenditures 7,473,520.00 8,047,010.97 7,394,558.13 652,452.34 8.11% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services category was slightly
favorable.
Transfers 0.00%
$ 51,280,360.00 $ 50,406,085.60 $ 49,303,403.91 $ i.69 2.19%
11/27/2012
6,347,489.07 $
1,020,999,90
167,512.89
30,750.00 30,750.00 119,758.01
997,602.00 1,001,494.36 1,007,224.49 (5,73(813)
Internal Support Expenditures 4,891,270.00 5,151,323.94
0,00% Transfers
11/27/2012 39
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED AMENDED FY 2012
BUDGET BUDGET ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Corrective Services-Satellites
Personnel Expenditures $ 11,509,309.00 $ 11,328,814.00 $ 12,529,893.70 ':.
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,537,661.00 $ 12,361,058.36 $ 13,666,876.20 $
Emergency Response and Preparedness
Personnel Expenditures $ 7,010,185.00 $ 6,833,609.00 $
Operating Expenditures 1,269,950.00 1,347,807.00
Internal Support Expenditures 164,118.00
Transfers
-10.60% Unfav, due to increased usage of overtime at the Satellites
Facilities ($935,880); caused by Hospital Watch, vacant positions,
prisoner transport, employee sick and other leaves, and East
Annex security; and unfav, fringe benefits of ($344,302) related to
overtime fringes for Retirement, Hospitalization, Workers
Compensation, and FICA benefits, Partially offset by favorable
salaries of $79,102 due to vacancies.
-289.46% Unfav due to expenses charged to the Satellite Jail (e.g. laundry
and cleaning, custodial supplies, and office supplies) but are
budgeted in the Main Jail.
-0.57% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services budgets broke even GT
were slightly favorable.
0.00%
(1 2.,35 817 84) -10.48%
7.11% Favorable due to turnover, overtime and lower fringe benefit rates.
24.25% Favorable Fees Civil Service of $273,177, Employee Medical
Exams of $64,577, Software Support Maintenance of $78,357, and
Officer Supplies of $7,870; partially offset by unfavorable Officer
Training of ($43,907) Equipment Mainenance of ($53,265).
-2.07% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services category was slightly
favorable.
0.00%
164,118.00
$ 8,444,253.00 $ 8,345,534.00 $ 7,536,001.86 $ 408 532.14 9.70%
Patrol Services
Personnel Expenditures
Operating Expenditures
$46,712,695 $ 45,849,457.00 $ 43,163,487.00 S
574,196.00 1,031,752.00 818,954.34
5,632,130.10 15)
5.86% Favorable due to turnover, overtime and lower fringe benefit rates.
20.62% Favorable Deputy Supplies, Expendable Equipment, Uniforms and
Boats of $323,230; partially offset by unfavorable Equipment
Maintenance of ($94,142) and office supplies of ($16,291).
-9,33% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services category was slightly
favorable.
4.65% $ 52,178,161.00 $ 52,932,532.94 $ 49,614,571.44 $ 2,41
11/27/2012 40
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Investigative/Forensic Svcs
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 7,937,554.00 $ 7,807,463.00 $ 7,479,952.94 $ 327 5,1 S.
1,070,528.00 1,057,000.12 810,420.69
2,029,748,32 1,883,079.83
334,086.00 711,673.00
4.19% Favorable due to lower fringe benefit rates.
23.33% Favorable largely in Drug Testing, Contracted Services of $95,980;
Evidence Fund NET $44,883; Travel and Conference $10,000;
Software Support Maintenance $17,903; Extradition Expense of
$10,006; Equipment Rental $12,000; Drug Testing $34,392
Expendable Equipment $17,500, Forensic Lab Enhancement
$41,809; and Fingerprint Supplies of $10,000; partially offset by
office Supplies of ($17,384); Officer Training of ($9,195) and
Professional Services ($21,315).
7.23% Unfavorable overall due to fluctuations in charges by division but
the overall departmental internal services category was slightly
favorable.
1.47% Favorable due to lower than budget grant match obligation,
2,029,710.00 •
701,178.71
$ 11,371,878.00 $ 11,605,884.44 $ 10,874,632.17 $ 7;1' - 7 6.30%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 113,211,282.00
11,654,552.00
15,902,930.00
334,086.00
$ 109,621,804.00
13,107,433.20
16,740,405.59
711,673.00
$ 107,485,882.86 $ 2,1 .14 1.95%
11,755,696.88 10.31%
16,740,272.59 13 0.00%
701,178.71 10,494.29 0.00%
$ 141,102,850.00 $ 140,181,315.79 $ 136,683,031.04 $ 3,498,284.75 2.50%
783,253.00 $ 733,495.49 $ 49,757.51
94,637.00 94,641.94 (4.94)
128,785.00 107,102.92 21,682.08
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 790,359.00 $
91,137.00
116,073.00
6.35%
-0.01%
16.84%
Fay. Due to turnover.
Transfers
Fay. Building Space Allocation $1,905 due to FY 2012 look-
back credit. Also fay., Convenience Copier $2,850. Telephone
Communications $7,385 and Maintenance Department
Charges $9,148 due to less than anticipated use.
0.00%
997,569.00 $ 1,006,675.00 $ 935,240.35 $ 71,434.65 7.10%
Operating Expenditures
Internal Support Expenditures
Transfers
629,096.00 725,135.67
309,342.00 292,198.60 208,098.59 84,100.01
667,471.41 57,664.26
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
CLERKIREGISTER OF DEEDS
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
County Clerk (Vital Stets & Legal Rec's)
Personnel Expenditures $ 3,570,503.00 $ 3,487,506.00 $ 3,054,307.38 $ 433,198.62 12.42% Fay. Due to under-filled and vacant postions. Also, reduction in
hospitalization rate offset by unfav. Disability due to change in
short/long term disability charges effective May 2012; now
charged as part of Fringe rate.
28.78% Fay. Due to Court Transcripts $43,758 as prosecutors are
ordering less transcripts in duplicates, Professional Services
$38,145 and Printing $9,442 due to less activity. Partially offset
by unfav. Equipment ($16,282) due to purchases of digital
identification equipment.
7.95% Fav. Building Space Allocation $19,110 due to FY 2012 look-
back credit. After second quarter of FY 2012, Info Tech
Imaging Operations merged into Info Tech Operations; which
resulted in net favorability of $40,298. Partially offset by Unfav.
Telephone Communications ($1,677) due to higher than
anticipated use.
0.00%
$ 4,508,941.00 $ 4,504,840.27 $ 3,929,877.38 $ 574,962.89 12.76%
11/27/2012
41
Internal Support Expenditures 260,600.00 253,458.72 252,922.00
0.00% Transfers
Operating Expenditures 340,600.00 340,600.00 $ 226,862.41 113,737.59
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
CLERK/REG1STER OF DEEDS
ADOPTED AMENDED
BUDGET BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Elections
Personnel Expenditures
Operating Expenditures
$ 744,588.00 $ 732,566.00 $ 734,402.80 $ (1,836.80)
1,073,890 97 (213,362.97)
-0.25% Unfav. Salaries ($10,341) due to overtime for redistricting and
preparation of November Elections and special election for
Congress. Partially offset by fay. fringe benefits S8,504.
-24,79% Unfav. Fees-Per Diem ($8,645) and Professional Services
($43,197) due to additional expenditures from the February
Presidential Primary of which is offset with revenue favorability.
In addition, the unfavorability is due to the preparation of the
November Election as well as the special election for Congress.
Also unfav., Adjustment to Prior Years Exp ($144,460) due to
FY 2009 expenditures of election software being charged to
Automation Fund in error (journal entry was made correcting
the classification) and Election Supplies ($20,349) due to
increased activity. Partially offset by Metered Postage $3,183
and Printing $1,202 due to less anticipated use.
787,878.00 860,528.00
7,141.28 2.74% Fay. Building Space Allocation $13,008 due to FY 2012 look-
back credit, partially offset by unfav. Telephone Communication
($3,734), Convienence Copier ($1,541) and Info Tech
Operations ($591) due to higher than anticipated use,
$ 1,785,388.00 $ 1,853,694.00 $ 2,061,752.49 $ (208,058.49) -11.22%
Register of Deeds (and Micrographics)
Personnel Expenditures $ 3,156,803.00 $ 3,082,368.00 $ 2,726,265.48 $ 356,102.52 11.55% Fav. Due to under-filled and vacant postions. Also, reduction in
hospitalization rate offset by unfav. Disability due to change in
short/long term disability charges effective May 2012; now
charged as part of Fringe rate.
33.39% Fay. Professional Services $135,672 as charges for Land
Records Management are now charged to the Automation
Fund, #21160. Also fay. Office Supplies $10,061 due to less
anticipated use. Partially offset by unfav. Adj Prior Years Exp
($16,542) due to transferring some of prior year's expenditures
from the Remonumentation Grant to the General Fund. Also
unfav, Micrographic's Material and Supplies ($25,779) due to
increased costs,
11/27/2012
42
Internal Support Expenditures
ADOPTED
BUDGET
404,606.00 405,867.41 $ 215,541.00 190,326.41
AMOUNT
FY 2012 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Transfers
$ 3,902,009.00 $ 3,828,835.41 $ 3,168,668.89 $ 660,166.52
Jury Commission
Personnel Expenditures
Operating Expenditures
$ 23,315.00 $ 23,315.00 $
67,776.00 67,776.00
16,689.58 $
51,802.72
6,625.42
15,973.28
Internal Support Expenditures 33,947.00 34,439.13 32,540.37 1,898.76
$ 8,109,008.00
1,655,739.60
1,554,827.21
$ 7,265,160.73 $
1,655,296.63 $
1,276,114.42 $
843,847.27
442.97
278,712.79
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMENDED
BUDGET
46.89% Fay. Building Space Allocation $13,930 due to FY 2012 look-
back credit. Also fav. IT Operations $168,020, actual
expenditures were moved to the Automation Fund. #21160.The
expenditures were incurred to increase the efficiency of on-line
activity. Also, favorable Equipment Rental $6,065 due to less
than anticipated use.
0.00%
17.24%
Fay. Due to turnover.
23.57% Fay. Printing $3,375 and Metered Postage $12,347 due to less
than anticipated use.
5.51% Fay. Building Space Allocation $1,766 due to FY 2012 look-
back credit.
28.42%
$ 125,038.00 $ 125,530.13 $ 101,032.67 $ 24,497.46 19.52%
Department Total
Personnel Expenditures $ 8,285,568.00
Operating Expenditures 1,596,733.00
Internal Support Expenditures 1,436,644.00
Transfers -
10.41%
0.03%
17.93%
0.00%
9.92% $11,318,945.00 $ 11,319,574.81 $ 10,196,571.78 $ 1,123,003.03
11/2712012
43
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
5,430.87 0.18% - Fay. Due to under-filled positions.
Administration
Personnel Expenditures
Operating Expenditures
$ 3,098,789.00 $ 3,037,520,00 $ 3,032,089.13 $
3,871,640.00 4,615,249.12 4,371,282.08 243,967.04 5.29% - Fav. Contracted Services $292,607, Layout and Staking
$53,437, Mail Handling-Postage Svc $153,000 and Title Search
$156,200 due to less than anticipated use. Partially offset by
unfav. Fees Civil Service ($180,082) and Foreclosure Notification
($95,451) due to increased activities prior to August Auction. Also
includes, unfav. Advert sing ($69,867), Printing ($16,176),
Recording Fee-Forfeiture Cert ($30,655) offset by favorable
revenue and Recording Fee-Redemption Cert. ($23,677) offset
by projected favorable revenue, Recording Fees ($15,945) and
Register of Deeds ($12,853) due to increased activity.
Internal Support Expenditures 556,804.00 989,482.89 920,421.39 69,061.50 6.98% - Fay. Building Space Allocation $10,505 due to FY 2012 look-
back credit, Info Tech Operations $59,494 due to actual
expenditures lower than budget; budget allocation based on
historical trends. Partially offset by unfav. Convenience Copier
($2,460) due to higher than anticipated use.
Fay. Due to less anticipated use. Transfers Out 120,000.00 120,000.00 90,645.32 29,354.68
Division Total $ 7,647,233.00 $ 8,762,252.01 $ 8,414,437.92 $ 347,814.09 3.97%
Department Total $ 7,647,233.00 $ 8,762,252.01 $ 8,414,437.92 $ 347,814.09 3.97%
11/27/2012
44
COUNTY OF OAKLANLI
FY 2012 YEAR END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
ADOPTED AMENDED
BUDGET BUDGET
$2,423,637.00 $2,376,017.00 $2,239,651.45 $ 136.365.55
430,368.00 466,799.50 $ 353,006.11
209,642.00 245,523.84 $ 230,081.27
AMOUNT
FY 2012 FAVORABLE
ACTUAL (UNFAVORABLE;PERCENT
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$3,063,647.00 $3,088,340.34
EXPLANATION OF SIGNIFICANT VARIANCES
5.74% - Fav. Due to turnover and reduction in hospitalization rate offset by unfav
Disability due to change in short/long term disability charges effective May 2012;
now charged as part of Fringe rate.
113,793.39 24.38% - Fay. Travel and Conference $20,376 and Personal Mileage $4,864 due to
reduced travel, Workshops and Meetings $23,838 due to reduced demand,
Printing $8,346. Legal Services $8,000, Legislative Expense $8,000 and
Professional Services $5,800 due to less than anticipated use. Also favorable is
Public Information $39,480; based on third quarter budget amendment for
Webcasting. A carry forward has been requested for FY 2013. Partially offset by
unfav. Publication of legal notices-Detroit Institute of Arts ($13.896).
15,442.57 6.29% - Fay. Building Space Allocation $9,092 due to FY 2012 look-back credit. Also, fay.
IT Operations $8,080 due to actual expenditures lower than budget; budget
allocation based on historical trends. Partially offset by untav. Convenience
Copier ($2,567) due to higher than anticipated use.
$2,622,738.83 $ 265,601.51 8.60%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$2,423,637.00 $2,376,017.00
430,368.00 466,799.50
209,642.00 245,523.84
$3,063,647.00 $3,088,340.34
$2,239,651.45 $
353,006.11
230,081.27
136,365.55 5.74%
113,793,39 24.38%
15,442.57 6.29%
$2,822,738.83 $ 265,601.51 8,60%
11/2712012
45
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
LIBRARY BOARD
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2012 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures $ 709,237.00 $ 697,832.00 $ 672,119.92 $ 25,712.08 3.68% Fay. Due to turnover.
Operating Expenditures
Internal Support Expenditures
Transfers
249,092.00 249,092.00 284,866.77 (35,774.77)
507,340.00 509,204.56 456,436.93
-14.36% Unfav. Computer Research Service ($11,761) due to increased
cost of using new version of database; the older database was
discontinued. Also unfav., Library Continuations ($8,851) as the
materials are continuously updated due changes in the laws
and court decisions. In addition, the unfavorability is due to an
annual increase in the cost to provide the updates. Unfav.
Contracted Services ($30,000) due to prepayment of Rochester
Hills Library invoice for LVPI Services for FY 2013. Offset by
fay. Binding $2,130 and Special Projects $1,266 due to less
than anticipated use, Software Support Maintenance $3,565,
Periodicals Books Publ $1,248, Workshops and Meeting
$1,135 and Office Supplies $4,080 due to effort to contain
costs.
10.36% Fay. Building Space Allocation $22,816 due to FY 2012 look-
back credit, IT Operations $29,788 due to actual expenditures
lower than budget; budget allocation based on historical trends.
52,767.63
$1,465,669.00 $1,456,128.56 $1,413,423.62 $ 42,704.94 2.93%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 709,237.00 $ 697,832.00 $ 672,119,92 $
249,092.00 249,092,00 284,866.77
507,340.00 509,204.56 456,436.93
25,712.08 3.68%
(35,774.77) -14.36%
52,767.63 10.36%
$1,465,669.00 $1,456,128.56 $1,413,423.62 $ 42,704.94 2.93%
11/27/2012
46
Water Resource Commissioner
Personnel Expenditures $ 3,393,824.00 $ 898,810.00 $ 897,549.03 $
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
..-------- --------- -- ------------ ----------_____------- ------ --- —
1,260.97 0,14% Fay - Salaries, Overtime, Fringes $1,261 due to the changes made to
implement the Collaborative Asset Management System CAMS. The CAMS
implementation changes how Time and Labor Distribution is entered for Payroll
purposes. Effective 12103/2011, all WRC employees are paid from the Drain
Equipment Fund and CAMS will track the detail labor by system/fund and
charge the various system funds for payroll expenses through the Drain
Fouioment Labor account.
Operating Expenditures 487,975,00 308,238.54 229,310,68 78,927.86 25.61% Unfav - Communications ($791) clue to an increase use in Genesys audio video
meeting conferences. Fay - Contracted Services $1,597 due to decreased
spending on Soil Erosion corrective action issues. Fay - Education Programs
$9,863 due to reduced spending for Soil Erosion education programs to inform
the public on the usage of soil erosion products. Fav - Equipment Rental
$2,577 a decrease in specialty equipment needed for projects that don't pertain
to any assignable drain, lake, water or sewer system. Fav - Laboratory Fees
$2,000 because Environmental Unit was able to charge water samples directly
to various funds. Fay - Laundry and Cleaning $3,500 due to Unifirst invoices
being booked to Commodities account Uniforms.
Fay - Legal Services $12,413 a result of Soil Erosion unit spending less on legal
issues to enforce the laws of the soil erosion program. Fay - Professional
Services $6,362 due to less spending on these services related to soil erosion
and environmental issues. Fav - Publishing Legal Notices $3,000 a result of a
decrease in the work that requires public notice ads. Unfav - Stream Gauge
Program ($7,284) a result of a previous years bill being paid in FY 2012. Fay -
Training $4,950 based on less spending for ISO and hazardous material
training. Fay - Travel and Conference $10,174 and Workshops & Meeting
$2,060 based on required needs to maintain knowledge of drain and water
Fay - Expendable Equipment Expense $5,506 because forecasted budget
exceeded actual spending needs on these items. Fav - Training-Education
Supplies $8,265 based on Environmental Unit spending less on education
materials to train the public on environmental issues. Unfav - Uniforms ($7,265)
due to Unifirst invoices from Contracted Services account Laundry and Cleaning
being booked to this account. Fay - Printing $10,680, Employee Footwear
$2,411, Metered Postage $4,829, Office Supplies $1,796 and Paper (printing)
$7,000 based on actual usage. Unfav - Membership Dues ($2,942) and
Materials and Supplies ($3,553) based on actual need.
11/27/2012
47
Internal Support Expenditures 1,127,984,00 4,274,067.46 4,273,608.89 458.57 0.01%
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL {UNFAVORABLE) PERCENT
........
EXPLANATION OF SIGNIFICANT VARIANCES
Fay - Building Space Cost Allocation $38,221 due to FY 2012 look-back credit.
Fav - Drain Equipment Labor - $1,758 due to a Budget Amendment included in
Year End report to increase this line item and was offset by revenue and
expense favorability in the Water Resources Commissioner General Fund.
Unfav Info Tech Operations ($53,360) due to the CAMS maintenance charge,
some of the expenses will be offset in Reimbursement General Revenue.
Unfav - Insurance Fund ($1,008) due loan increase in the number of random
drug tests. Fav - Convenience Copier $6,639, Drain Equipment $2,018 and
Telephone Communications $6,199 a result of the budget allocation being over
estimated.
Transfers 56,165.00 56,165.00 46,169.00 9,996.00 17.80% Fay - Operating Transfers Out $4,568 is offset in the Drain Equipment line item
for the Chapter 4 & 18 drain payment of principal and interest on the drain
storage building and $5,428 utilized for Construction Drain Maintenance Unit
Division Total $ 5,065,948.00 $ 5,537,281.00 $ 5,446,637.60 $ 90,643.40 1.64%
Department Total $ 5,065,948.00 $ 5,537,281.00 $ 5,446,637.60 $ 90,643.40 1.64%
11/27/2012
48
Controllable Operating 282,944.00 282,944.00 210,668.84
32,467,00
71,006.00
FY 2012
ACTUAL
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
17,059.93
Administration
Controllable Personnel $ 2,161,428.00 $ 2,133,959.00 $ 2,116,899,07 $ 0.80% - Favorable due to turnover.
72,275.16 25.54% - Fay Printing $32,179 due to fewer anticipated printing projects. Fay Prof
Services $23,518, Special Projects $5,747, and Metered Postage $5,773 due to
efforts to contain costs.
378,912.00 389,433.71 Internal Support Expenditures
Transfer Out
362,317.25 27,116.46 6.96% - Fay Building Space Cost Allocation $13,110 due to FY 2012 look-back credit.
Fav Convenience Copier $7,091 and info Tech Ops $10,031.
4.15% $ 2.823,284.00 $ 2,806,336.71 $ 2,689,885,16 $ 116,451.55
486,588.13 $
4,475.17
71,066.73
Auditing
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfer Out
$ 489,903.00 $ 482,882.00 $
32,467.00
74,788.00
$ 593,376.00 $ 590,137.00 $
(3,706.13) -0.77% - Unfavorable due to PTNE budgeted at one year step and Ned at five year step.
27,991.83 86.22% - Fay Prof Services due to less need for external audit assistance than originally
anticipated,
3,721,27 4.98% - Fav Building Space Cost Allocation due to FY 2012 look-back credit.
562,130.03 $ 28,006.97 4.75%
61,113.58
Corporation Counsel
Controllable Personnel $ 2,093,839.00 $ 2,073,325.00 $ 2,012,211.42 $ 2.95% - Favorable due to underfilliturnover.
Controllable Operating
Internal Support Expenditures
Transfer Out
18,934.90 32.02% - Fav Computer Research $5,247. Personal Mileage $3,013, Prof Services
$1,500,Travel and Conference $1,970, and Office Suppl ies $1,910 due to efforts
to contain costs_
201,732.00 205,827.37 196,956.02 8,871.35 4.31% - Fav Building Space Cost Allocation $6,957 due to FY 2012 look-back credit and
fav Info Tech Ops $3,058 partially offset by Telephone Communications
($1,435).
59,133.00 59,133.00 40,198.10
5 2,354,704.00 $ 2,338,285.37 $ 2,249,366.54 $ 88,919.83 3.80%
Department Total
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
•$ 4,745,170.00 $ 4,690,166.00 $
374,644.00 374,544.00
651,650.00 670,049.08
4,615,698.62 $ 74,467.38 1.59%
255,342.11 119,201.89 31.83%
630,340.00 39,709,08 5.93%
$ 5,771,364,00 $ 5,734,759.08 $ 5,501,380.73 $ 233,378 35 4.07%
11/27/2012
49
138,363.20 130,389 02 Internal Support Expenditures 138,064.00
Transfers
7,974.18 5.76% Fav Building Space Cost Allocation $5,146 due to FY 2012 look-back
credit and fav Convenience Copier $1.953.
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
— -
Administration
Personnel Expenditures $ 221,676.00 $ 219,002.00 $ 221,763,93 $ (2,761.93) -1.26% Unfav due to Retirement ($1,366) and Medical ($764) admin rates
higher than budget, Unfav Disability ($731) due to change in
short/long term disability charges effective May 2012; now charged as
part of Fringe rate.
Operating Expenditures 4,017.00 4,017.00 4,001.78 $ 15.22 0.38%
Internal Support Expenditures 11,008.00 11,008.00 10,295.32 $ 712.68 6.47% Fav Building Space Cost Allocation due to FY 2012 look-back credit.
$ 236,701.00 $ 234,027.00 $ 236,061 03 $ (2,034.03) -0.87%
Purchasing
Personnel Expenditures $ 1,148,698.00 $ 1,128,347.00 1,029,377 25 $ 98,969.75 8.77% Favorable due to underfill/turnover.
Operating Expenditures 16,785,00 16,785.00 5,989.10 10,795.90 64.32% Fav Travel and Conference $4,628 due to restrictions on travel. Fav
Expendable Equipment $2,290. Metered Postage $1,061, and Office
Supplies $1,810 due to efforts to contain costs.
Equalization
Personnel Expenditures
$ 1,303,547.00 $ 1,283,495.20 $ 1,165,755.37 $ 117,739.83 9.17%
$ 8,393,823.00 $ 8,237,011.00 $ 7,462,804 91 $ 774,206.09 9.40% Favorable due to underfill/turnover.
Operating Expenditures 431,404.00 431,404.00 305,810.86 125,593.14 29.11% Fay Travel and Conference $8,560 due to restrictions on travel. Fay
Personal Mileage $36,286, Printing $19,651, Prof Services $39,750
and Metered Postage $13,905 due to efforts to contain costs.
Internal Support Expenditures 1,000,201.00 1,315,802.43 1,123,152.16 192,650.27 14.64% Fay Building Space Cost Allocation $11,689 due to FY 2012 look-
back credit. Fav IT Operations $173,993 based on usage and
Telephone Communications $5,212.
Transfers - 000%
$9,825,428.00 $9,984,217.43 $ 8,891,767.93 $ 1,092,449.50 10.94%
11/27/2012
50
COUNTY OF OAKLAND
FY 212 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFiCANT VARIANCES
Fiscal Services
Personnel Expenditures $ 8,071,971,00 $ 7,918,673.00 $ 7,109,970.93 $ 808,702.07 10.21% Favorable due to underfilliturnover.
368,371,67
1,384,012.28
Operating Expenditures
internal Support Expenditures
Transfers
391,339,00 391,339.00
1,267,377.00 1,542,721.50
22,967.33 5.87% Fav Printing $20,028, Training Related $4,817, Expendable Equip
$7,000, Metered Postage $13,216 due to efforts to contain costs. Fay
is partially offset by Charge Card Fee ($5,544) and Prof Serv
($17,412).
158,709.22 10.29% Fav Building Space Cost Allocation $24,405 due to FY 2012 look
back credit and fay IT Operations $132,737 based on usage.
0.00%
$ 9,730,687.00 $ 9,852,733.50 $ 8,862,354.88 $ 990,378.62 10.05%
$ 15,823,917.02 $
684,173.41
2,647,848.78
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 17,836,168.00 $ 17,503,033.00
843,545.00 843,545.00
2,416,650.00 3,007,895.13
1,679,115.98
159,371.59
360,046,35
9,59%
18.89%
11.97%
0.00%
$ 21,096,363.00 $ 21,354,473.13 $ 19,155,939.21 $ 2,198,533.92 10,30%
11/27/2012
51
Administrative
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Support Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
,--------
$ 214,937.00 $ 213,012.00 $ 216,268.56 $ (3,256.56) -1.53% Unfav. due to increase in retirement ($1,429), hospitalization
($419), and per diem ($583); increase in disability insurance (5731)
due to change in short/long term disability charges effective May
2012: now charged as part of Fringe rate.
3,098.00 3,098.00 $ 1,117.61 1,980.39 63.92% Fav. due to saving in travel and conference $2,405, offset by unfav.
($315) in membership due.
13,558.00 13,920.00 $ 12,348.98 1,571.02 11.29% Fay, reduced spending in motor pool leased vehicle and fuel
charge $987; reduction in building space cost allocation $302 due
to FY2012 look-back credit.
$ 231,593.00 $ 230,030.00 $ 229,735.15 $ 294.85 0.13%
$ 1,173,572,00 $ 1,148,612.00 $ 1,089,953.14 $ 58,658.86 5.11% Fay. due to FTE position filled with PINE, decrease in overtime,
retirement medical costs less than expected, and reduction in
hospitalization rates; offset by unfav disability due to change in
short/long term disability charges effective May 2012; now charged
as part of Fringe rate.
493,083.00 501,264.00 $ 405,161.27 96,102.73 19.17% Fay. mail handling-postage $93,875, metered postage $17,650,
and copy charge $4,130 due to lost CVT business, offset by unfav.
standard mail revenue, metered postage revenue, and printing
revenue. Fay, reduced spending in equipment maintenance
$11,867, and office supplies $7,854; reduction in expendable
equipment $5,499, offset by unfav. equipment expenditure
($9,743). Unfav, increase in paper printing ($29,337) and Printing
Supplies ($5,834) - sale of most of printshop inventory due to
printing business being outsourced to Oakland Schools.
751,929.00 783,697,43 $ 734,924.82 48,772.61 6.22% Fav. reduction in building space cost allocation $43,002 due to
FY2012 look-back credit.
0.00%
$ 2,418,584.00 $ 2,433,573.43 $ 2,230,039.23 $ 203,534.20 8.36%
Department Total
Personnel Expenditures $ 1,388,509,00 $ 1,361,624.00 $ 1,306,221.70 $ 55,402.30 4.07%
Operating Expenditures 496,181.00 504,362.00 406,278.88 98,083.12 19.45%
Internal Support Expenditures 765,487,00 797,617.43 747,273.80 50,343 63 6.31%
Transfers - ,, - 0.00%
11/27/2012
$ 2,650,177.00 $ 2,663,603.43 $ 2,459,774.38 $ &829.05 7.65%
Internal Support Expenditures 28,832.00
Operating Expenditures 86,482.00 158,210.50 161,462.73
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2012
BUDGET BUDGET ACTUAL
------- ----- ---------- .
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 238,460.00 $ 235,927.00 $ 226,006.98 $ 9,920.02 4.20% - Turnover
Operating Expenditures 5,764.00 5,764.00 1,924.19 3,839.81 66.62% - Fay. Travel & Conference, Printing, and Personal Mileage based on actual usage.
28,832.00 18,243.00 10,589.00 36.73% - Fav. IT Operations $8,158 based on required usage and fay. Telephone
Communications $1,895 reflecting charges made to the FM&O Fund.
$ 273,056.00 $ 270,523.00 $
Facilities Engineering
Personnel Expenditures $ 847,916.00 $ 833,103.00 $
246,174.17 $ 24,348.83 9.00%
671,791.07 $ 161,311.93 19.36% - Fay. due to turnover and staff time charged to projects for engineering services.
(3,252.23) -2.06% Unfav. Software Support Maintenance ($6,505) for purchase of Autocad software;
partially offset by fay. Professional Services $4,376 for preliminary project activity.
Internal Support Expenditures 59,668.00 64,565.51
$ 994,066.00 $ 1,055,879.01 $
61,730.59
894,984.39 $ 160,894.62
4.39% - Fay. Building Space Cost Allocation $2,042 due to FY 2012 look-back credit and
fay. Telephone Communications $810 based on lower project activity.
15.24%
2,834.92
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$1,086,376.00
92,246,00
88,500.00
$ 1,069,030.00
163,974.50
93,397.51
$ 897,798.05 $ 171,231.95
163,386.92 587.58
79,973.59 13,423.92
16.02%
0.36%
14.37%
$ 1,267,122.00 $ 1,326,402.01 $ 1,141,158.56 $ 185,243.45 13.97%
11127/2012
53
29,232.00
26,021.72 8.17%
273,749.36
134,621.03
1,745.09
9.95%
23.25%
0.23%
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
206,173.15
Administration
Personnel Expenditures $ 781,126.00 $ 769,442.00 $ 563,268.85 $ 26.80% Favorable due to unfilled positions/vacancies.
Operating Expenditures 290,122.00 363,122.00 289,898.62 $ 73,223.38 20.16% Favorable Fees -Per Diem $11,370, Legal Services $24,109, Membership Dues $6,153,
Professional Services $23,938, Travel and Conference $5,456 due to efforts to reduce
spending.
Internal Support Expenditures
Transfer Out
36,759.81 34,458.84 $ 2,300.97 6.26% Fav Building Space Cost Allocation due to FY 2012 look-back credit.
$ 1,100,480.00 $ 1,169,323.81 $ 887,626.31 $ 281,697.50 24.09%
Workforce Management
Personnel Expenditures $ 1,841,948 00 $ 1,810,562.00 $1,749,478.36 $ 61,083.64 3.37% Favorable due to unfilled positions/vacancies.
Operating Expenditures
Internal Support Expenditures
Transfer Out
Benefits Administration
Personnel Expenditures
198,795.00 148,229,60 $ 50,565.40 25.44%
605,802.30 615,055.08 $ (9,252.78) -1.53%
$ 2,551,655.00 $ 2,615,159.30 $2,512,763.04 $ 102,396.26 3.92%
$ 171,116.00 $ 170,279.00 $ 163,786.43 $
Favorable Employee Medical Exams $6,040. Examination Material $17,386, Prof Services
$3,000, Travel and Conference $8,894, and Office Supplies $3,175 due to efforts to
reduce spending.
Unfav Info Tech Ops ($16,860) due to higher than anticipated usage partially offset by fay
Building Space Cost Allocation $5,560 due to FY 2012 look-back credit and fay
Telephone Communication $3,241.
198,795.00
510,912.00
6,492.57 3.81% Favorable due to unfilled positions/vacancies.
Operating Expenditures 10,832,25 63.81% 16,977.00 16,977.00 6,144.75 $ Favorable Travel and Conference $2,040, Expendable Equipment $2,000, and Office
Supplies $4,327 due to efforts to reduce spending.
131,265.00 Internal Support Expenditures
Transfer Out
131,265.00 122,568.10 $ 8,696.90 6.63% Pay Building Space Cost Allocation due to FY 2012 look-back credit.
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 319,358.00 $ 318,521.00 $ 292,499.28 $
$ 2,794,190.00 $ 2,750,283,00 $2,476,533.64 $
505,894.00 578,894.00 444,272.97
671,409.00 773,827.11 772,082,02
$ 3,971,493.00 $ 4,103,004.11 $3,692,888.63 $ 410,115.48 •g.4(% i).
11/27/2012
Administration
Personnel Expenditures $ 209,641.00 $ 207,108.00 $ 202,152.10 4,955.90
Operating Expenditures 9,760,134.00 9,737,834.00 7,545,159.75 2,192,674.25
14,052.11 16,982.00 16,982.00 2,929.89 17.25% - Fay. IT Operations based on usage. Internal Support Expenditures
Transfers Out
Health
Personnel Expenditures
Operating Expenditures
$ 24,791,255.00 $ 24,011,968.00 $ 20,758,578.41 3,253,389.59
4,955,219.00 10,197,669.62 4,136,301.90 6,061,367.72
55 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
2.39% - Fay. Fringe Benefits due to reduction in hospitalization
rates.
22.52% - Fay. Foster Boarding Homes $366,525. Fay. Private
Institutions Residential, Private Institutions Foster Care and
Private Institutions $1,370,978. Fay. Independent Living
$309,467. Costs are based on caseload, difficulty of care,
and treatment of services ordered by the Court. Fay. is
partially offset by unfav. Non-Dept. Child Care Subsidy
Revenue (50% reimbursement).
$ 9,986,757.00 $ 9,961,924.00 $ 7,761,363.96 $ 2,200,560.04 22.09%
13.55% - Fay. due to turnover and under filled positions.
59.44% - Fay. Satellite Centers $5,094,003. Funding in the amount
of $3,244,003 will remain in Restricted Fund Balance for
future years. Fay. Professional Services $584,793 from
dental program primarily due to FY 2011 carry forward
along with new contractor accepting Medicaid rates. Fay.
Laboratory Supplies $116,873 due to privatization of Clinic
within the Oakland County Sheriff's Office Jail and State
programs that provided supplies. Fav. West Nile Virus
$61,259 due to reduced demand and participation from
Municipalities. Fay. Medical Supplies $57,015 due to
reduction in the need for medical delivery systems (i.e.
syringes). Fay. Vaccines $38,776 due to discounted prices
through Centers for Disease Control; offset by unfav.
vaccine revenue. Fay. Expendable Equipment $34,454 as
a carry forward was requested in FY 2011 to be re-
appropriated in FY 2012 but was not needed. Partially
offset by unfav. Adj Prior Years Revenue ($139,731) for
Zero to Three Grant and Nurturing Parenting Program.
Fiscal Year end encumbrance for Equipment Maintenance
and Medical Supplies $4,649.
Internal Support Expenditures 3,097,249.00 3,962,354.85 3,399,517.63 562,837.22
Children's Village
Personnel Expenditures
Operating Expenditures
$ 14,711,970.00 $ 14,534,783.00 $ 14,558,120.50 $
$ 3,716,357.00 3,834,072.08 3,619,091.04
(23,337.50)
214,981.04
Internal Support Expenditures 2,764,053.00 2,907,170.86 2,790,488.53 116,682.33
88,231.86 200,000.14 248,000.00 Transfers Out 288,232.00
56 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
14.20% - Fay. Info Tech Operations $344,734; Equipment Rental
$125,250; and Telephone Communications $49,213 due to
continued efforts to minimize expenses and contain costs.
Transfers Out
$ 32,843,723.00 $38,171,992.47 $ 28,294,397.94 $ 9,877,594.53 25.88%
-0.16% - Unfav. primarily due to Overtime.
5.61% - Fay. Provisions $66,803: Custodial Supplies $18,522; and
Bedding and Linen $11,216 due to fluctuating population
and commodity costs. Fay. Medical Services Physicians
$21,772 and Employees Medical Exams $12,626 usage
based on demand along with FA Proprietary Equipment
$16,000; Software Rental Lease Purchase $11,500: and
Printing $10,052 due to efforts to minimize expenses and
contain costs. Partially offset by unfav. Drugs ($24,523)
due to increased youth psychiatric medical needs. Fiscal
Year end encumbrance for Software Support Maintenance
and Testing Services $7,732.
4.01% - Fay. Bldg Space Cost Allocation $153,475 due to FY 2012
look-back credit along with Convenience Copier $18,304
due to decreased activity and continued efforts to minimize
expenses and contain costs. Partially offset by unfav. info
Tech Operations ($28,963) and Radio Communications
($17,965) due to increased equipment costs.
Fay. as the Children's Village Counseling Center
Renovation Project is expected to be funded by the
Facilities Maintenance & Operations Capital Improvement
Plan in FY 2013.
$ 21,440,380.00 $ 21,564,257.94 $ 21,055,931.93 $ 508,326.01 2.36%
213,179.03 76,500.97 289,680.00 289,680.00
15,839.33 463,905.15 479,744.48 473,458.00
Operating Expenditures
Internal Support Expenditures
Transfers Out
26.41% - Fay. Equipment Maintenance $40,795 due to limited repair
costs incurred on specialtythazmat vehicles and Printing
$15,547 due to a delay in issuing revised Division
brochures. Fiscal Year end encumbrance for Tornado
Siren Equip $14,683.
3.30% - Fay. Bldg Space Cost Allocation $9,645 due to FY 2012
look-back credit along with Insurance Fund $6,234 and
Telephone Communications $5,306 due to decreased
activity and continued efforts to minimize expenses and
contain costs. Partially offset by unfav. Info Tech
Operations ($5,459) due to increased use of equipment.
3,252,363.96
8,545,523.98
698,288.77
200,000.14
8.23%
35.52%
9.48%
0.00%
12,696,176.85 17.83%
57 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Homeland Security
Personnel Expenditures $ 758,524.00 $ 747,619.00 $ 730,263.03 $ 17,355.97 2.32% - Fay. due to under filled positions.
$ 1,521,662.00 $ 1,517,043.48 $ 1,407,347.21 $ 109,696.27
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 $ 36,249,114.04 $
24,059,255.70 15,513,731 72
7,366,252.19 6,667,963.42
288,232.00 88,231.86
71,215,217.89 $ 58,519,041.04 $
198,896.54 $
832.35
4,746.66
Community Corrections
Personnel Expenditures
Operating Expenditures
$ 3,630,273.00 $ 3,567,721.00
502,025.00 532,510.00
0,00% 18,000.00 18,000.00 Transfers Out
Internal Support Expenditures 258,964.71 233,947.73 252,648.00
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2012 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
$ 202,059.00 $ 200,054.00
4,800.00 4,800.00
4,965.00
1,157.46 0.58% - Fringe Benefit Favorability.
3,967.65 82.66% - Fay Special Event Program $2,107 and Travel and Conference $1,460
due to travel restrictions and efforts to reduce costs.
218.34 4.40% - Fay Building Space Cost Allocation due to FY 2012 look-back credit. Internal Support Expenditures 4,965.00
$ 211,824.00 $ 209,819.00 $ 204,475.55 $ 5,343.45 2.55%
Veterans' Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,492,931.00 $ 1,459,414.00
195,912.00 195,912.00
178,033.66 166,094.83
$ 42,948.77 2.94% - Favorable due to underfilliturnover,
(3,648.79) -1.86% - Unfav Soldier Burial ($12,177) due to higher than anticipated applications
for burials partially offset by Fav Soldier Relief $4,476, Special Event
Programming $3,847, and Office Supplies $1,935 due to efforts to reduce
costs.
11,938.83 0.00% - Fay Building Space Cost Allocation $5,003 due to FY 2012 look-back
credit, fay Info Tech Ops $5,534 and Telephone Communicatons $2,610
0.00%
1,416,465.23
199,560.79
176,785.00
$ 1,865,628.00 $ 1,833,359.66 $ 1,782,120.85 $ 51,238.81 2.79%
3,326,375.17 $ 241,345.83 6.76% - Favorable due to underfilliturnover.
505,425.88 27,084.12 5.09% - Fav due to Personal Mileage $5,621. Trans of Clients $4,000, FA Prop
Equip Exp $5,125, and Office Supplies $3,580 due to efforts to reduce
spending.
29,099.59 4.32% - Fay Building Space Cost Allocation $11,013 due to FY 2012 look-back
credit, fay Info Tech Ops $17,539 based on usage and Telephone
Communications $4,310.
Internal Support Expenditures 519,682.00 673,029.96 643,930.37
$ 4,651,980.00 $ 4,791,260,96 $ 4,493,731.42 $ 297,529.54 6.21%
MSU Ext. - Oakland County
Personnel Expenditures $ 842,459.00 $ 825,888.00 $ 820,176,02 $ 5,711.98
Operating Expenditures 89,689.00 89,689.00 45,450.74 44,238.26
0.69% - Favorable due to uncle/tin/turnover.
49.32% - Fav Car Allowance $22,000, Printing $3,714, Prof Services $2,815, Travel
and Conference $5,040, and Metered Postage $6,594 due to efforts to
reduce spending.
25,016.98 9.66% - Fay Building Space Cost Allocation $7,282 due to FY 2012 look-back
credit, fay Convenience Copier $2,950, Info Tech Operations $11,198
based on usage and Telephone Communications $2,772.
$ 1,184,796.00 $ 1,174,54111 $ 1,099,574.49 $ 74,967.22 6.38%
* See related revenue offset. 58 11/27/2012
Animal Control
Personnel Expenditures
Operating Expenditures 190,097.00 214,732.00 220,970.75
$ 2,173,363.00 $ 2,131,432.00 $ 1,763,485.62
Internal Support Expenditures 819,450.00 945,758.63 875,348.84
Circuit Court Probation
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
51,877.16
514,690.75
54,326.00
536,667.00 552,772.78
54,326.00
755,701.73
162,303.87
224,819.04
6.64%
10.07%
6.10%
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2012 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT
Medical Examiner
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 3,228,666.00 $ 3,197,849.00 $ 3,101,257.69 $
520,006.00 520,228.40 425,775,86
1,042,046.00 1,070,312.69 1,020,259.21
96,591.31 3.02% - Favorable due to unclerfill/turnover.
94,452.54 18.16% - Favorable due to Lab Fees $28,604, Training $10,000, Film and
Processing $4,090, and Laboratory Supplies/Medical Supplies $63.412
due to efforts to reduce costs partially offset by Transportation Service
($22,638) due to increased workload.
50,053.48 4.68% - Fay Building Space Cost Allocation $48,464 due to FY 2012 look-back
credit and fay Info Tec Ops $5,905 partially offset by Motor Pool/Fuel
Charges ($4,129).
$ 4,790,718.00 $ 4,788,390.09 $ 4,547,292.76 $ 241,097.33 5.04%
$ 367,946,38 17.26% - Favorable due to underfilled positions/vacancies partially offset by unfav
revenue.
(6,238.75) -2.91% - Unfav Animal Supplies ($5,558) due to increased cat population, unfav
Metered Postage ($5,477) and Office Supplies ($6,155) due to increased
publications and mailings for more service areas partially offset by Printing
$5,404, Deputy Supplies $3,700 and Tax Collection Supplies $1.808 due
to efforts to reduce costs.
70,409.79 7.44% - Fav Building Space Cost Allocation $28,670 due to FY 2012 look-back
credit and fav Motor Pool/Fuel Charges $43,483.
$ 3,182,910.00 $ 3,291,922.63 $ 2,859,805.21 $ 432,117.42 13.13%
0.00%
2,448.84 4.51% Fay Office Supplies $1,207 and Equip Maintenance $773 due to efforts to
reduce spending.
38,082.03 6.89% Fav-Building Space Cost Allocation $26,157 due to FY 2012 look-back
credit, fav Info Tech Operations $12,787 and Telephone Communications
$3,359 partially offset with Convenience Copier ($4,222).
$ 590,993.00 $ 607,098.78 $ 566,567.91 $ 40,530.87 6-68%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 11,569,751.00 $ 11,382,358.00 $ 10,626,656.27 $
1,556,855.00 1,612,197.40 1,449,893.53
3,352,243.00 3,683,837.43 3,459,018.39
18,000.00 18,000.00
$ 16,478,849.00 $ 16,696,392.83 $ 15,553,568.19 $ 1,142,824.64 6.84%
* See related revenue offset. 59 11/27/2012
$ 1,195,903.00 $ 1,178,467.00 $ 1,150,036.14 $ 28,430.86 2.41% - Turnover and underfills. Fringe Benefit Rate fav due to reduction
in hospitalization rates. Offset by unfav. disability due to change in
short/long term disability charges effective May 2012; now charged
as part of Fringe rate.
338,222.00 467,582.00 359,745.10 107,836.90 23.06% - Fay. Professional Services $85,520 due to utilization of PTNE
position to perform services previously obtained through
professional services; Comm $250; Mem Dues $4,416; fay.
Printing $20,228, Mileage $7,726 and Travel $10,104 based on
usage. Partially offset by unfav. Advertising ($14,053) for on-going
marketing activities, Workshops & Meetings ($935) due to
Business Roundtable Event and Supplies ($5,419) based on
usage.
367,507.78 360,661.51 6,846.27 1.86% Fay. Telephone Communications $1,684 and IT Ops $3,133 based
on usage. Fay. Bldg Space $2,106 due to FY 2012 look back
credit.
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures 63,521.00
60 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2012 FAVORABLE
BUDGET BUDGET ACTUAL UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Transfers
$ 1,597,646.00 $ 2,013,556.78 $ 1,870,442.75 $ 143,114,03 7.11%
Planning and Economic Development Services
Personnel Expenditures $ 3,688,943.00 $ 3,626,310.00 $ 3,395,324.42 $ 230,985.58 6.37% Turnover and underfills. Fringe Benefit Rate fay due to reduction
in hospitalization rates. Offset by unfav. disability due to change in
short/long term disability charges effective May 2012; now charged
as part of Fringe rate.
Operating Expenditures 1,188,080.00 1,387,296.00 1,087,681.97 299,614.03 21.60% - Fay. primarily in Professional Services, for NO HAZ Program
$232,858 based on reduced resident participation (offset by
reduced program reimbursement),Comm $250; Rent $12,750;
Mem Dues $9,530, Travel $6,637, Supplies $2,309, Workshop &
Meetings $3,336, Mileage $3,994 and Printing $42,654 based on
actual usage. Partially offset by unfav. Software Maint ($14,705)
due to increased maintenance costs.
Internal Support Expenditures 698,995.00 718,334.47 696,707.99 21,626.48
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
FY 2012
ACTUAL
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FAVORABLE
UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
3.01% Fav. IT Ops $26,203 and Copier $522 due to usage less than
anticipated. Fav. Bldg Space $14,453 due to FY 2012 look back
credit. Partially offset by unfav. Telephone Comm ($19,551) due to
usage.
Transfers
$ 5,576,018.00 $ 5,731,940.47 $ 5,179,714.38 $ 552,226.09
Community and Home Improvement
Personnel Expenditures $ 88,252.00 $ 88,238.00 $ 100,259.35 $ (12,021.35)
Operating Expenditures
Transfers - 246,751.00 246,751.00
$ 88,252.00 $ 334,989.00 $ 347,010.35 $ (12,021.35)
9.63%
-13.62% Unfav. Fringe Benefit Rate due to costs not chargeable to grant.
-3.59%
Workforce Development
Personnel Expenditures 41.06% Provision for costs not chargeable to Workforce Development
Grants.
$ 25,620.00 $ 25,620.00 $ 15,100.00 $ 10,520.00
Operating Expenditures
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $ 15,100.00 $ 10,520.00 41.06%
$ 257,915.09
407,450.93
28,472.75
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 4,998,718.00 $ 4,918,635.00 $ 4,660,719.91
1,526,302.00 1,854,878.00 1,447,427.07
762,516.00 1,085,842.25 1,057,369.50
246,751.00 246,751.00
5.24%
21.97%
2.62%
0.00%
$ 7,287,536.00 $ 8,106,106.25 $ 7,412,267.48 $ 693,838.77
61
8.56%
11/27/2012
NON-DEPARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund $ 359,787.00 $ 359,787.00 8 195,214.51 $ 164,572.49 45.74%
2,880.00
19,284,40
1,516,141.12
1,817,783 95
25,030.00 89.68%
(1,284.40) -7.14%
8,207.88 0.54%
1,146,391.05 38.67%
39.95 29,960.05 99.87%
0.00% 9,620,616.00
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 07/01111-06/30/12
and 07/01/12-06/30/13.
Fay_ due to membership rate decrease.
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
Fay due to budget anticipated larger increase in charges from
Building Liability Fund that did not occur in FY 2012.
Fay based on actual payments approved by Risk Mgmt.
Unfav due to required payments for licensing agreements.
Fay due to actual need for County share of drain assessments.
Fay due to Tr-Party appropriations for road projects not
completed yet; a carry forward request is included in the year-
end amendments.
Fay due to no significant need in 2012; line item is budgeted for
disaster planning supplies that benefit all county departments.
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties
Insurance Surety Bonds
Logos Trademarks Intellect Property
Road CommissionlCurrent Drain Assessment
Road Commission \Tri Party Agreement
Provisions
Transfer to Community Mental Health Authority
Total
COUNTY BUILDINGS
National Assoc. of Counties
S.E.M.C.O.G.
Traffic Improvement Association
Total
27,910.00 27,910.00
18,000.00 18,000.00
1,400,000.00 1,524,349.00
100 00 2,964,175.00
30,000.00 30,000.00
9,620,616.00 9,620,616.00
$ 11,456,413,00 $ 14,544,837,00 $ 13,171,959.93 $ 1,372,877.07 9.44%
$ 3,535,742.00 $ 2,935,742.97 $ 2,782,037.92 $ 153,705.05 5.24%
73,000.00 $ 73,000.00 $ 145,623.46 $ (72,623.46) -99.48%
. 24,700.00 24,700.00 24,697.00 3.00 0.01%
500,000.00 500,000.00 466,511.80 33,488.20 6.70%
30,000.00 30,000.00 30,000.00 - 0.00%
$ 627,700.00 $ 627,700.00 $ 666,832.26 $ (39,13226) -6.23%
SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 474,388.87 $ (174,388.87) -58.13% Majority of unfav due to refund of prior years revenue for
delinquent taxes.
RESERVED FOR TRANSFERS
Expenditures
Classification and Rate Change
Contingency
Emergency Salaries
Grant Match
Info Tech Development
Legislative Expense
Misc. Capital Outlay
$ 154,469.00 $ 161,683.00 $
300,000.00 1,698,847.00
1,310,000.00 1,273,000.00
1,160,000.00 752,785.00
5,815,600.00 1,710,686.95
36,400.00
75,000.00 60,179.00
- $ 161,683.00 100.00%
1,698,847.00 100.00%
- 1,273,000.00 100.00%
- 752,785.00 100.00%
- 1,710,686.95 100.00%
810.00 (810.00) 100.00%
- 60,179.00 100.00%
62 11/27/2012
FY 2012
ACTUAL
$ 430,185.00
1,844,000.00
646,140.00
$ 430,185,00
1,844,000.00
646*140.00
7,920.00
3,046,418,00
TOTAL NON-DEPT. APPROPRIATIONS
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund
Social Welfare Fund Foster Care
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
Overtime Appropriation
Summer Employees Salary Appropriation
Total
ADOPTED
BUDGET
53,000.00
250,000.00
$ 9,154,469.00 $ 5,958,916.95 $
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
51,736.00 100.00%
250,000.00 100.00%
99.99%
AMENDED
BUDGET
51,736.00
250,000.00
810.00 $ 5,958,106.95
EXPLANATION
2,920,325.00 $ 5,974,663.00 $ 5,936,891.01 $
Transfers to Other Funds
Fire Records Management
CLEWS
Information Technology
Health WIC
Major Project Fund - BS & A Tax Assess Software
Facilities Maintenance & Operations
Project Work Order Fund
$ 417,579.99
1,844,186.00
620,676.00
3,046,418.00
707.41
7,323.61
12,605.01 2.93%
(186.00) -0.01%
25,464.00 3.94%
7,920.00 100.00%
- 0.00%
(707.41) 100.00%
(7,323.61) 100.00%
37,771.99 0.63%
To close special projects. Note offsetting transfer in from
Special Projects in revenue section.
7,308,939.93 24.09% $ 27,994,649.00 $ 30,341,859.92 $ 23,032,919.99 $
$ 23,347,678.00 $ 23,373,219.86 $ 19,196,407.39 $
1,000.00 1,000.00
$ 23,348,678.00 $ 23,374,219.86 $ 19,196,407.39 $
4,176,812.47
1,000.00
4,177,812.47
17.87% Fay as the amount transferred is based on actual need.
100.00%
17.87%
TOTAL EXPENDITURES $ 51,343,327.00 $ 53,716,079.78 $ 42,229,327.38 $ 11,486,752.40 21.38%
63 11/27/2012
REVENUES
Charges for Services $25,000,000.00 $25,000,000.00 $20,211,301.36 ($4,788,698,64)
1,697,999.81 2,022,497.00 (324,497.19) 2,022,497.00 Other Revenues
237,369.32
5,605,325.36
23,150,600.00
1,618,750.00
1,940,682.52
1,342,200,00
$ 33,657,557,88
$ 34,226,568.03
$ 106,905.00
460,250.00
$ 104,525.00 $ 104,673.53
460,250.00 226,967.30
1,750,000.00 1,750,000.00
5,656,048.00 5,656,048.00 0.90%
0.00%
12.31%
7.22%
0.00%
1.26%
5.97%
REVENUE OVER (UNDER)
EXPENDITURES
Total Net Assets - Beginning
Total Net Assets - Ending
($9,380,582.00)
Ending FY 2012 Designated Fund Balance:
NP-UnRes - Designated - Debt Service
NP-UnRes - Designated - Deling Taxes Receivable
NP-UnRes - Designated - Collection Fees
Undesignated - Fund Balance
Total Net Assets Ending
$50,786,956.00
144,567,825.50
11,035,372.53
$0.00
($9,378,202.00) ($12,317,266.86)
$218,687,420.89
$206,370,154.03
($2,939,064.86)
64 129 DTRF 51600 Quarterly Forecast.xlsx 11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
ENTERPRISE FUND
TREASURER'S OFFICE
ADOPTED
BUDGET
DELINQUENT TAX REVOLVING FUND 51600
AMENDED
BUDGET
FY 2012
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-19.15% Unfav. Collection Fees due to lower number of parcels turned over
as delinquent for tax year 2011. Also, slower collection rate for
older delinquencies as well as decreasing number of older
delinquencies. Partially offset by fay. Interest and Penalty due to
collection of chargebacks from local CVTs including monthly
interest charges.
-16.04% Unfav. due to falling interest rates on investments. Offset by fav.
Prior Years Adjustments due to interest charges on older
delinquencies, Michigan Tax Tribunal Decisions and local unit
corrections during March, July and December Boards of Review.
Total Revenues $27,022,497.00 $27,022,497.00 $21,909,301.17 ($5,113,195.83) -18.92%
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
Interest Expense
Transfer Out to Other Funds:
General Fund - Collection Fees
GF - Non-Departmental 23,150,000.00 23,150,000.00
Work Release Facility Debt Svc 1,846,075.00 1,846,075.00
Office Bldg Renovation Debt Svc 2,091,601.00 2,091,601.00
52-3 District Court Debt Service 1,342,200.00 1342,200.00
Total Transfer Out to Other Funds $ 34,085.924.00 $ 34,085,924.00
Total Operating Expenses $ 36,403,079.00 $ 36,400,699.00
(148,53)
233,282.70
1,512,630.68
50,722.64
(600.00)
227,325.00
150,916.48
0.00
$ 428,366.12
$ 2,174,130.97
-0.14%
50.69% Fay. Indirect Costs actual total expenditures are lower than budget
due to actual charges developed after budget finalization. Also fay.,
Professional Services and Legal Services due to less activity.
Partially offset by unfav. Administrative Overhead due to cost of
meeting with bond agencies and Prof. Serv-FinancialConsultant
due to consulting services related to annual Del Tax Notes
Payable.
86.44% Fay. due to lower interest rates and level of debt.
Reflects latest refunding of debt obligation.
Reflects latest refunding of debt obligation.
DELINQUENT PERSONAL PROPERTY
TAX (51800)
OPERATING REVENUE
FY 2012 YEAR END REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
$1,017,158.00 $1,017,158.00 $766,837.03 ($250,320.97) -24.61% - Unfav. Administration Fees due to fewer delinquencies as well as finding
more businesses that are not active as a going concern. Also unfav.,
Miscellaneous due to less anticipated use.
1,066,845.00 1,056,916.00 1,046,458,05 10,457.95 0,99% - Fay. Controllable Personnel due to turnover and reduction in hospitalization
rates. Also Fay., Professional Services, Expendable Equipment, Office
Supplies and Postage-Standard Mailing due to less anticipated use. Partially
offset by unfav. Indirect Cost; actual total expenditures are higher than
budget due to actual charges developed after budget finalization_
NET OPERATING INCOME (LOSS) ($49,687.00) ($39,758.00) ($279,621.02) ($239,863.02) 603.31%
NON-OPERATING REVENUE (EXPENSE) 125,000.00 125,000.00 10,636.25 (114,363.75) -91.49% Unfav. Income from Investments is due to lower cash balance than
anticipated.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $75,313.00 $85,242.00 $ (268,984.77) ($354,226.77)
TRANSFERS OUT (176f-3.000.00) (1,796,00b nO) 0.00 0.00%
TOTAL NET INCOME (LOSS)" , ($1,690,687.00) ($1,680,T5500) ($2,034,984,77) ($354,226.77)
TOTAL NET ASSETS - BEGINNING 2,795,785.42
TOTAL NET ASSETS - ENDING $760,800.65
* Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category.
-11 127/2012
65
EXPLANATION OF SIGNIFICANT VARIANCE5
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 98,188,962.82
$ 98,859,474.11
66 11/27'2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT
–
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (50800}
OPERATING REVENUE
OPERATING EXPENSE
$ 8,291,300.00 $ 8,387,014.00 $ 9,096,572.04 $ 709,558.04 8.46% Favorable Greens Fees $188,113, Waterpark Entrance Fees $338,998,
Camping $121,328, Rental Facilities $39,483, and Rental Events $61,685
due to favorable weather conditions. Unfavorable Commission Food
Services ($39,316), Special Contracts ($106,778) due to decreased
demand.
$ 23,107,000.00 $ 23,101,914.00 $ 20,108,609.71 $ 2,993,304.29 12.96% Favorable expenses resulted from staff efforts to contain costs and
conservative budget practices: Salaries $589,906, Contracted Services
$108,868, Electrical Service $93,050, Equipment Maintenance $34,439.
Grounds Maintenance $179,926, Miscellaneous $72,679, Natural Gas
$110,341, Training $5.743, Travel and Conference $9,904, Water and
Sewer Charges $98,852, Expendable Equipment $64,211, Office Supplies
$34,967, Recreation Supplies $26,470, Special Event Supplies $57,387,
Depreciation $188,697 due to fewer projects completed than anticipated
being closed to fixed assets; various Internal Services, including Info Tech
Operations $213,685, Info Tech Operations $59,456, Insurance Fund
$21,823 and Telephone Communications $20,042: and Contingency
$1,091,376. Unfavorable Building Maintenance Charges ($19,953), Public
Information ($43,224), Security Expense ($25,837).
NET OPERATING INCOME (LOSS) $ (14,815,700.00) $ (14,714,900.00) $ (11,012,037.67) $ 3,702,862,33 25.16%
NON-OPERATING REVENUE $ 11,684,000.00 $ 11,684,000.00 $ 11,664,548.96 $ (19,451.04) -0.17%
(EXPENSE)
TOTAL INCOME BEFORE TRANSFERS $ (3,131,700.00) $ (3,030,900.00) $ 652,511.29 $ 3,683,411.29 121.53%
TRANSFERS IN $ - $ 18,000.00 $ 18,000.00 $ - 0.00%
CAPITAL IMPROVEMENT PROGRAM $ - $ . $ - $
TOTAL NET INCOME (LOSS)* $ 3,131,700.00) $ (3,012,900,00), $ 670,511.29 $ 3,683,411.29 —
DRAIN EQUIPMENT FUND 6390D)
OPERATING REVENUES:
Inside
255,000.00 585,000.00 406,733.47
OPERATING EXPENSES 4489,842.00 24,442,600.00 22,191,963.46
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAW{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
------___------------- ----- — ------- ------____---------
$4,181,342.00 $2389001000 $21,342029.73 ($2,547,980.27) -10.67% Fav - Equipment Rental $217,205 due to under estimate of billable equipment
charges. Unfav - Rebilled Charges ($65,913), Reimbursement General ($127,994)
and Reimbursement Salaries ($2,337,780) due to unallocated payroll charges for
turnover and vacant positions offset in Salaries, Fringes and Overtime. Unfav -
Vehicle Rental ($236,020) due to over estimate of billable vehicles hours.
Outside ($178,266,531 -30.47% Unfav - External Rebilled Charges Revenue ($159,194) revenue is determined by a
decrease in rebillable repair jobs, offset by favorable expenses pertaining to the
repair jobs. Unfav - External Dispatch Services ($3,803), External Equipment Rental
($7,026) and External Maintenance Contracts ($7,244) duo to the billing for West
Bloomfield Township ending because they are now on their own system.
Total Revenue 4,436,342,00 24,475,010.00 21,748,763.20 (2,726,246.80) -11.14%
2,250,636.54 9.21% Fay - Salaries $1,658,978, Overtime $67,011 and Fringes $1.882,491 due to
turnover and vacant positions. Unfav - Contracted Services ($375,110) due to repair
work for SCADA assessment project. Fav - Communications $20,000 a result of the
Real Time Locating charges billed through Internal Service Telephone
Communications. Fav - Electric Service $5,842 due to impact of raising energy cost
being less than anticipated budget amount. Fav - Equipment Rental $2,951 a
decrease in specialty equipment needed for maintenance projects. Unfav - Indirect
Cost ($23,608) due to indirect cost rate finalized after budget process. Fav - Natural
Gas $2,991 a result of decreased use for mild winter and impact of lower cost.
Unfav - Protective Clothing and Equipment ($25,188) due to maintenance on gas
detectors. Fay - Software Support Maintenance $4,036 a result of less software
subscription renewals and updates taking place. Fav - Travel and Conference
$5,000 decrease use of seminars for training on the use of new applications,
67 11/27(2012
30,332.00 30,331.75
($489,296.12) ($433,718.12) NET REVENUES OVER (UNDER)
EXPENSES
$0.00 $55,578.00
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
4,987,624.78
$4,553,906.66
COUNTY OF OAKLAND
FY 2042 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT
--------- __------- ______ --- ---____--- -------
EXPLANATION OF SIGNIFICANT VARIANCES
Unfay - Laboratory Supplies ($2,912) a result that a budget needs to be developed
for Idexx laboratory supply charges. Unfay - Material and Supplies ($831,263) 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. 1..Infav - Depreciation Equipment ($2,914) and
Fay - Depreciation Vehicles $41,222 due to under and over estimated depreciation
schedules. Fav - Interest Expense $2,139 a result of the decreasing principal
balance and decrease in variable interest rate related to the Drain Equipment
Storage Building and the loan from the George W. Kuhn Sewage Disposal Fund for
2 Vectors and „letter truck. Unfav - Drain Equipment Materials ($5,099) a result of no
budget for materials being tracked through CAMS for use in rebillable repair jobs.
Unfav - Drain Equipment Labor ($100,456) due loan Increase in the amount of rebili
projects. Unfav - Information Technology Development ($9,135) for maintenance
performed on the Automatic Meter Reading System.
Fav - Insurance Fund $38,499 the result of a decrease in the number of department
owned vehicles. Far - Maintenance Depart! Charges $4,131 over estimate in
charges to the department for SCADA equipment. Unfav - Motor Pool Fuel Charges
($61,603) because fuel cost increased more than anticipated_ Unfav - Motor Pool
($16,204) budget not set to actual historical usage and does not reflect change in
replacement vehicles from department owned to leased vehicles. Unfav Telephone
Communications ($37,310) a result of billing the Real Time Locating system cost
(part of the cellphone bill), offset by favorable Communications line item. Unfav -
Office Supplies (2,807), Shop Supplies ($4,297), Small Tools ($17,314) and Info
Tech Operations ($41,087) the result of actual spending being more than budget
projection. Fay - Equipment Maintenance $22,583, Equipment Repair $30,292,
Garbage and Rubbish Disposal $2,317, Computer Supplies $2,646, Expendable
Equipment Expense $3,915 and Drain Equipment $7,045 the result of actual
spending being less than budget projection.
NET INCOME (LOSS) BEFORE
NON-OPERATING REVENUE/(EXPENSE)
TRANSFER IN
TRANSFERS (OUT)
(53,500 00) 32,410 00 (443,200.26) (47501026) -1467.48%
53,500.60 53,500.00 39,813.89 (13,885.11) -25.58c/ii Fav - Income from Investment $7,156 the result of fund earning a return due to a
positive cash balance, Unfav - Sale of Equipment and Vehicles ($20,842) for sale of
equipment and vehicles at county auction.
0.00%
0.25 0.00%
68 11/27/2012
- $ 6,168.00 $ 6,168.00 Fav. due to reimbursements from third parties pursuant to lawsuits. Outside Revenue
2,880,499.00 Inside Revenue
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
17,934,456.77
16,470,258.35
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
------ -------------- ------ -- -----
ILIABILITY INSURANCE FUND 67790
OPERATING REVENUES:
2,880,499.00 2,128,017.73 $ (762,481.27) -26.12% - Unfav. due to rebills to departments lower based on actual premiums
paid, offset by decrease in expense.
Total Operating Revenue $ 2,880,499.00 $ 2,880,499.00 $ 2,134,185.73 $ (746,313.27) -25.91%
OPERATING EXPENSE $ 3,044,161.00 $ 3,044,161.00 $ 2,063,770.16 $ 980,390.84 32.21% - Fay, due to actual premiums $908,000 less than expected due to
insurance market fluctuations and rates, offset by decrease in revenue.
Fringes fav. $40,000 due to reduction in hospitalization rates and
retirement, Fay, indirect costs $12,300 due to actual charges
developed after budget finalization.
CLAIMS PAID 768,500.00 768,500.00 1,666,890.01 (898,390.01) - Unfav. due to increase in reserve balance based on AON actuarial
estimate of loss reserves. Offset by fav. claims, legal and professional
services expenses.
TOTAL OPERATING EXPENSES $ 3,812,661.00 $ 3,812,661.00 $ 3,730,660.17 $ 82,000.83 2.15%
OPERATING INCOME (LOSS) (932,162.00) (932,162.00) (1,596,474.44) (664,312.44) 71,27%
NON-OPERATING REVENUE (EXPENSE) 400,000.00 400,000 00 132,276.02 (267,723.98) -66,93% - Unfav. due to lower than expected available cash balance and lower
interest rates.
NET REVENUES OVER/(UNDER)
EXPENSES $ (532,162.00) $ (532,162.00) (1,464,198.42) $ (932,036.42)
11127/2012
69
COUNTY OF OAKLAND
FY2012 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
I-FRINGE BENEFITS FUND 67800
ADOPTED AMENDED FY2012 VARIANCE
BUDGET BUDGET ACTUAL FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT 48,788,700 48,788,700 50,194,680 1,405,980 2.88% - Charges to departments favorable due to underestimated budget.
RETIREMENT ADMINISTRATION 4,208,400 4,208,400 4,293,064 84.664 2.01%
RETIREMENT ADMINISTRATION - PINE - 320,000 370,714 50,714 15.85%
DEFINED CONTRIBUTION PLAN 15,350,000 14,350,000 14,089,316 (260,684) -1.82% - Unfavorable due to decrease in full time salaries.
DEFINED CONTRIBUTION PLAN - PINE 175,000 175,000 193,970 18,970 10.84%
DEFERRED COMPENSATION - COUNTY 100,500 210,600 210,570 (30) -0.01%
EMPLOYEE 1N-SERVICE TRAINING 1,355,000 1,355,000 1,397,019 42,019 3.10%
EMPLOYEE BENEFITS UNIT 937,300 937,300 960,623 23,323 2.49%
FLEX BENEFIT PLAN 200,000 200,000 202,981 2,981 1.49%
WELLNESS UNIT 496,500 496,500 510,236 13,736 2.77%
FRINGE BENEFITS . 95,900 95,900 98,595 2,695 2.81%
TUITION REIMBURSEMENT 260,000 260,000 266,705 6,705 2.58%
RETIREMENT HEALTH SAVINGS 550,000 550,000 610,858 60,858 11.07%
GROUP LIFE INSURANCE 900,000 900,000 611,493 (288,507) -32,06% - Unfavorable due to change in payment processing.
SOCIAL SECURITY 15,500,000 14,500,000 14,356,559 (143,441) -0.99%
MEDICAL INSURANCE 34,926,700 29,126,700 29,642,366 515,666 1.77%
PRESCRIPTION COVERAGE INSURANCE 9,500.000 9,200,000 9,194,286 (5,714) -0.06%
DENTAL INSURANCE 3,060,000 3,060,000 2,895,252 (164,748) -5.38%
VISION INSURANCE 192,500 192,500 230,364 37,864 19,67%
DISABILITY INSURANCE 601,200 601,200 1,393,919 792,719 131.86% - Favorable due to change in payment processing: parlially offset by unfavorable
expenses.
SHORT-TERM DISABILITY 1,700,000 1,700,000 1,226,985 (473,015) -27,82% - Unfavorable due to change in short term disability plan.
WORKERS COMPENSATION 2,672,665 2,672,665 2,954,883 282,218 10.56%
UNEMPLOYMENT COMPENSATION 800,000 800,000 763,865 (36,135) -4.52%
INVESTMENT INCOME 540,100 540,100 380,878 (159,222) -29.48%
EXT - FLEX BEN MEDICAL - EMPLOYEE 5,000,000 5,000,000 5,071,124 71,124 1,42%
EXT - MEDICAL INSURANCE 280,000 280,000 183,193 (96,807) -34.57%
EXT - PRESCRIPTION DRUG REBATES 500,000 500,000 595,626 95,626 19.13%
EXT - DENTAL INSURANCE 25,000 25,000 15,337 (9,663) -38.65%
EXT - VISION INSURANCE 2,500 2,500 1,360 (1,140) -45.60%
EXT - FLEX BEN LIFE INSURANCE 400,000 400,000 347,035 (52,965) -13.24%
EXT - FLEX BEN DENTAL INSURANCE 115,000 115,000 97,126 (17,874) -15.54%
EXT - FLEX BEN VISION INSURANCE 105,000 105,000 116,833 11,833 11.27%
EXT - FORFEITURE OF DEPOSITS 20,000 20,000 37,084 17,084 85.42%
EXT - PREMIUM ADJUSTMENT - - 6,479 6,479 0.00%
EXT - TRAINING - - 4,075 4,075 0.00%
EXT - WELLNESS - - 5,512 5,512 0.00%
EXT - OTHER REVENUE - ICMA REBATES 150,000 150,000 76,998 (73,002) -48.67%
TOTAL REVENUE 149,507,965 141,838,065 143,607,963 1,769,898 1.25%
134 FRINGE BENEFIT FY2012 YEAR END REPORT xls 11127/2012 70
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
18,965,848
25,084,093
COUNTY OF OAKLAND
FY2012 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
'FRINGE BENEFITS FUND 67000
ADOPTED AMENDED FY2012 VARIANCE
BUDGET BUDGET ACTUAL FAVI(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 29,243,638 62 0.00%
RETIREMENT ADMINISTRATION 4,208,400 4,528,400 3,752,446 775,954 17.14% - Favorable due to $510,000 less Sick Annual Leave than expected, $166,000 less
VEBA expenses and $77,000 two underfilled postiions and replacing FTE with PTNE.
DEFINED CONTRIBUTION PLAN 15,500,000 14,500,000 14,089,316 410,684 2.83% - Unfavorable due to change in short term disability plan.
DEFINED CONTRIBUTION PLAN - PINE 175,000 175,000 193,970 (18,970) -10.84%
DEFERRED COMPENSATION - COUNTY 100,500 210,600 210,570 30 0.01%
EMPLOYEE IN-SERVICE TRAINING 1,005,000 1,005,000 749,920 255,080 25.38%
IN-SERVICE TRAINING - INFO TECH 350,000 350,000 155,491 194,509 55.57%
EMPLOYEE BENEFITS UNIT 937,300 937,300 848,055 89,245 9.52%
FLEXIBLE BENEFIT PAYMENTS 200,000 200,000 120,484 79,516 39.76%
WELLNESS PROGRAM 496,500 496,500 430,483 66,017 13.30%
ACCOUNTING SERVICES 95,900 95,900 124,715 (28,815) -30,05%
TUITION REIMBURSEMENT 260,000 260,000 160,315 99,685 38.34%
RETIREMENT HEALTH SAVINGS 550,000 550,000 610,858 (60,858) -11.07%
GROUP LIFE INSURANCE 1,300,000 1,300,000 986,289 313,711 24.13% - Favorable due to change in payment processing.
SOCIAL SECURITY 15,500,000 14,500,000 14,356,131 143,869 0.99%
MEDICAL INSURANCE 40,206,700 34,406,700 32,817,108 1,589,592 4.62% - Favorable due to actual costs less than budget projections.
PRESCRIPTION COVERAGE 10,000,000 9,700,000 9,625,680 74,320 0.77%
DENTAL INSURANCE 3,200,000 3,200,000 3,003,036 196,964 6.16%
VISION INSURANCE 300,000 300,000 257,631 42,369 14.12%
DISABILITY INSURANCE 2,301,200 2,301,200 2,604,103 (302,903) -13.16% - Unfavorable due to change in short term disability plan; offset by favorable revenues.
WORKERS COMPENSATION 2,672,665 2,672,665 2,388,338 284,327 10.64%
UNEMPLOYMENT COMPENSATION 800,000 800,000 653,206 146,794 18.35%
CHILD CARE FACILITY 270,900 270,900 256,762 14,138 5.22%
INDIRECT COSTS 289,200 289,200 306,173 (16,973) -5.87%
TOTAL EXPENSE 149,507,965 141,838,065 137,489,718 4,348,347 3.07%
NET REVENUE OVER/(UNDER) EXPENSES aoo aoo 6,118,245 6,118,245
124 FRINGE BENEFIT FY2012 YEAR END REPORT.xis 11/27/2012 71
OPERATING REVENUE $4,875.421.00 $4,875,421.00 $4,259,531.74 ($615,889.26)
OPERATING EXPENSE 6,191,848.00 6,157,631.00 9,016,461.27 (2,858,830 27)
NET OPERATING INCOME (LOSS) ($1,316,427.00) ($1,282,210.00) ($4,756,929.53) ($3,474,719,53)
NON-OPERATING REVENUE (EXPENSE) 278,744.00 278,744.00 471,661.57 192,917,57
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
-12.63% - Fey. reimb US customs service $118,648 offset by unfav. US custom service
expense. Unfav. aviation gas ($143,556) due to lower than anticipated gas
concessions; reduction in land }ease ($139.248) due to lower than
anticipated lease concessions; reduction in t-hangar rental ($397,825) due to
a decrease in number of t-hangars leased.
-46.43% - Unfav. adj, prior years expenses ($614,219) due to closing of prior years non-
capital projects; decrease in grounds maintenance $106,887 due to refund of
damaged frees paid for in prior years; increase in US customs service
$84,764 offset by reimb US customs service revenue: increase in
depreciation ($2,547,791) due to closing current and prior years capital
projects; decrease in personnel expense $163,480 due to one FIE position
filled with PINE, one under filled position, two positions filled with employees
with lower steps, and retirement less than expected.
69.21% Fay, Federal grants $118,772 due to interest recovery on bonds; increase
prior years adjustments $243,352 due to the capitalization of bond interest
for the ODA terminal building. Unfav, income from investments ($169,206)
due to lower than expected interest rates.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS
TRANSFERS IN
CAPITAL CONTRIBUTION
($1037 ,683-00) ($1,003,466.00) $ (4,285,267.96) $ (3,281,801.96)
50.25 50.25
1,037,683.00 1,037,683.00 16,935,461.20 $15,897,778.20 Fay. capital asset contribution due to the closing of several capital projects.
TOTAL NET INCOME (LOSS) $0.00 $34,217.00 $12,650,243.49 $12,616,026.49
TOTAL NET ASSETS - BEGINNING $ 69,989,256.15
TOTAL NET ASSETS - ENDING 882,639,499.64
11/27/2012
72
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue $ 77,000.00 $ 74,200.00
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
99,226.74 $ 25,026.74 33.73% - Fay. increase warranty reimbursement $12,277 due to GM
warranty claims handled in-house; increase in ext-other
revenue $9,832 due to subrogation payments for vehicle
damage more than expected; increase in ext-parts and
accessories $2,743 and ext-productive labor $174 due to
higher than expected CVT service.
Inside Revenue 7,967,493.00 # 8,088,180.00 8,718,409.84 $ 630,229.84
Total Revenue $ 8,044,493.00 $ 8,162,380.00 $ 8,817,636.58 $ 655,256.58
7.79% - Fav. increase leased equipment $388,936 due to new leased
vehicles under new billing method. Fay. gasoline oil grease
charges $233,641 due to increase cost of gasoline and
contract with City of Pontiac, offset by unfav. gasoline charges
expense,
OPERATING EXPENSE 7,806,928.00 7,295,207.00 7,411,926.96 $ (116,719.96) -1.60% - Fay. personnel $35,933 due to underfilled positions; decrease
sublet repairs $32,868 due to less repair work being sent
offsite; decrease parts and accessories $60,652 due to lower
than expected costs. Unfav. gasoline charge expense
($232,302) due to higher fuel costs and contract with City of
Pontiac, offset by favorable gasoline oil grease revenue
charges.
OPERATING INCOME (LOSS) $ 237,565.00 $ 867,173.00 $ 1,405,709.62 $ 538,536.62
NON-OPERATING REVENUE 140,000,00
(EXPENSE)
223,300.00 227,830.90 $ 4,530.90 2.03% - Fav. sale of scrap $3,685 and gain on sale of equipment
$17,355 due to higher than expected revenue: offset by unfav.
income from investments ($16,496) due to lower than expected
interest rates.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS $ 377,565.00 $ 1,090,473.00 $ 1,633,540.52 $ 543,067.52
TRANSFERS IN / (OUT)
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF
FUND BAL.)*
(429,365.00) (429,365.25) $ (0.25)
$ 377,565.00 $ 661,108,00 $ 1,204,175.27 $ 543,067 27
TOTAL NET ASSETS - BEGINNING $ 7,780,062.71
TOTAL NET ASSETS.- ENDING $ 8,984,237.98
73
11/27/2012
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue $532,540.00 $404,540.00 $443,285.23 38,745.23 9.58% - Fay, Farmers Market stall rental revenue based on receipts prior to transfer of
operations to Parks & Recreation $37,327, plus higher than anticipated
maintenance reimbursement from the Road Commission of Oakland County.
inside Revenue 25,834,874.00 25,837,659.00 24,268,369.53 (1,569,289.47) -6.07% - Reduced Office Space Rental revenue due to one-time net credit to Departments
($1,554,039) for FY 2012 look-back adjustment to reduce Fund equity; plus lower
Maintenance Department Charges to Departments ($94,143) based on requested
level of maintenance service requests; partially offset by Refund of Prior Years
Expenditure $58,432, Reimbursement General $20,262 for E)TE incentive rebate,
and Gain on Sale of Equipment $200.
Total Revenue $26,367,414,00 $26,242,199.00 $24,711,654.76 ($1,530,544.24) -5.83%
OPERATING EXPENSES $27,004,925.00 $26,086,784.00 $23,509,919.64 $2,576,864.36 9.88% -Fay. Natural Gas/ Fuel Oil $1,010,587 due to lock-in of favorable long-term pricing
.
contracts and moderate weather conditions; fav. Electrical Service $646,526 due to
lower-cost third-party contracts and savings from energy conservation initiatives
implemented by FIVI&O; fay. Indirect Costs $144,396 due to determination of costs
subsequent to budget formulation; fay. Salaries $83,985 due to turnover; fay,
Fringe Benefits $464,981 due to turnover and reduction in hospitalization rates;
fay. Road Salt $103,343 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 $82,786 due to reduced
volume caused by recycling efforts; fay. Overtime $130,059 due to moderate
weather conditions for snowplowing activity; fay. Sublet Repairs $32,390 due to
more efficient management of building maintenance; and fay. Maintenance and
Grounds Supplies $91,711, Laundry & Cleaning $14,657, and Telephone
Communications $7,045 based on requirement needs.
Favorability is partially offset by unfav. Security Supplies ($73,125) due to
increased security requirements and usage of account (with reduced usage of
Maintenance Supplies account); Water and Sewage Charges ($78,541) based on
required usage and settlement of past billings; IT Operations ($63,267) due to one-
time software maintenance charges; IT Development ($16,224) primarily for
website enhancements; and Motor Pool and Gasoline Charges ($10,614) based on
required usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($637,511.00) $155,415.00 $1,201,735,12 $1,046,320.12
74 11/27/2012 137 FACILITIES INTERNAL FORE,xisx
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2012 VARIANCE
BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NON-OPERATING REVENUE $192,500.00 $192,500.00 $88,048.77 ($104,451.23) -54.26% - Unfav. Investment Income due to lower than anticipated rate of return.
TRANSFERS IN - 137,598.00 212,705.69 75,107.69 54.58% - Transfers In from Project Work Order Fund for closed Maintence projects.
TRANSFERS OUT (900,000.00) (1,548,110 00) (1,587,594.63) (39,484.63) -2.55% - Transfers Out to Project Work Order Fund to close Maintenance projects.
NET REVENUES OVER(UNDER)
EXPENSES* ($1,345,011.00) ($1062597.00) ($85,105.05) $977,491.95
TOTAL NET ASSETS - BEGINNING $12,500,240.81
TOTAL NET ASSETS - ENDING $12,415,135.56
*please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
75 11/27/2012 137 FACILITIES INTERNAL FORE.xisx
OPERATING EXPENSES $29,796,760.00 $31,086,188.00 $25,833,440.62
TRANSFERS (OUT) -
CAPITAL CONTRIBUTION
- 0.00%
495,657.30 495,657.30 0.00%
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology • Operations (63600)
OPERATING REVENUES;
Outside $735,49100 $735,492.00 $853,558.76 $118,066.78 16.05% - Far. Enhanced Access Fees $102,154 due to increased customer Osage; Sale of Equip
$46,231; Deferred Land File Tax $47,597 due to increased tax & assessment billings.
Partially offset by unfav. Reimb Equalization Services ($15,626) and Outside Agencies
($62,289) due to reduction in external customer requests.
Inside 25,697,543_00 25,697,543.00 21,589,349.65 (4,108,193,35) -15.99% - Unfav. 00 Der & Non Gov Des ($3,250,780) due to rates remaining at prior year levels
& limited resources available to complete development due to vacancies; OC Dept Ops
& Non Gov Ops ($655,982) actuals slightly lower than budget, which includes rate
increase of 18% beginning 10/1/11, Also, Clernis Ops unfav ($110,381) due to budget
including alloc for non-standard software that may not be needed and Equip Rental
($141,408). Partially offset by fay. Access Fees Non Oakland $50,359.
TOTAL OPERATING REVENUE $26433,035.00 $26,433,035.00 $22,442.906.43 ($3,990,126.57) -15.10%
$5,252,747.38 16.90% - Flay. Sal 8. FR $2,959,797 due to vacancies & reduction in hospitalization rates_ Offset by
unfav. disability due to change in short/long term disability charges effective May 2012:
now charged as part of Fringe rate. Deprec $1,072,154 fully deprec equip not reflected In
budget projection; Equip Maint $400,181 due to lower than anticipated hardware maint
costs; Indirect Cost $476,733; Maint Contract $149,794 due to new office equipment
purchases under warranty; Equip Replacement $50,000 due to transfer of office
equipment to IT Fund; Communications $232,441 due to rate reductions; Software Lease
$403,936, Copier $255,734 and Men Dues $8,549 due to lower than anticipated costs;
Service Bureau $75,000 due to phasing out of microfiche costs; Travel $80.950 due to
decline in staff attending conferences; Supplies $228,359, Mileage $8,463 & Internal Svc
$75,197 based on actual usage. Partially offset by unfav, Prof Svcs ($321,048) for
previously approved IT projects. Expend Equip ($642,134)due to equip replacement;
Software Maint ($58,673) due to timing of software support; Contracted Svcs ($184,067)
due to increase in cost & Charge Card Fees ($18,581) for increase of credit card
charges.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($3,363,725.00) ($4.653,153.00) ($3,390,532.19) $1.262,620.85
NON-OPERATING REVENUE 290,500.00 290,500.00 76,478.66 (214,021.34) -73.67% 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%
NET REV OVER(UNDER) EXP* $2,166,549.001, (3.437,645.00). ($1,893,388.23) $1,048,599.47
TOTAL NET ASSETS - BEGINNING 23,384,307 04
TOTAL NET ASSETS - ENDING $21,490,918.81
*Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category
OPERATING REVENUES:
Outside
Inside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
4,054,863.42
$3,825,960.19
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUNDS ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET ACTUAL VARIANCE
Information Technology - Telephone Communications (67500)
EXPLANATION OF SIGNIFICANT VARIANCES
$30,000.00 $30,000.00 $11,895.34 1 (18,104.66) -60.35% Unfav. Sate of Phone External due to reduction in ancifine charges due to the closing of
Golden Oaks.
2,814,000.00 2,614,000 00 2,668,274.84 (145,725.16) -5.18% Unfav. Sale of Phone Internal due to reduction in telephone landline rates.
$2,844,000.00 12,844,000.00 $2,680,170.18 ($163,829.82) -5.765
$3,458,152.00 $3,447,308.00 12,933,008.26 $513,399.74 14.89% Fay. Sal & FO 1115,415 due lo vacancies & reduction in hospitalization rates_ Offset by
unfav, disability due to change in shortlicing term disability charges effective May 2012;
now charged as part of Fringe rate_ Indirect Cost $59,135; Tower Charges $7,229 due to
decreased pager usage: Deprec $139,360; Sublet Repairs $71,623 due to lower than
anticipated repair volume; Supplies $353 and Travel 15,180 based on usage; Comm
$92,262, Maint Equip $40,896, Soft Maint $29,802 & Equip Maint $5,554 subsequent to
budget. Partially offset by unfav. Voice Mail ($12,496) & Prof Svcs (1,39,685) due to
higher than anticipated costs; Exp Equip ($1,036) due to increased demand for equip
replacments & Internal Svcs (1193) due to actual usage_
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($614,152,00) (1603,308.00) ($253,738.08) $349,569.92
NON-OPERATING REVENUE 30,000.00 30,000 00 24,834.85 (5,165.15) -17,22% 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) $344,404,77
Please note that in the Adopted Budget (line-itern book) this is budgeted as 'Planned use of Fund Balance" in the revenue category.
OPERATING REVENUES:
Outside $4,048,047.00 $404804700 $3,835,146.21 (8212,900.79)
1,951,050.00 1,951,050,00 1,888,663.73 Inside
OPERATING EXPENSES $8,609.138.00 $8,564,704.00 $8,170,005.38
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - CLEMIS (53500)
-5.26% Unfav, CLEMIS Crash ($173,331) due to less than anticipated agencies participating in
Crash program; Rebilled ($35,448) due to connectivity costs & In-Car Terminals External
($297,507) due to reduction in fleet of CLEMIS agencies. Partially offset by fay. Non-
Oakland Access Fees $53,567 due to increase in FTE count for US Customs & Border
Patrol; Maintenance Contracts $163,604 Livescan maini after warranty; Paris & Access
$4,142 for CLEMIS Tech support; Access Fee Oakland $10,880 actual FTE count higher
than budget projection & Clemis Citation 861,189 due to increased usage by Oakland
and non-Oakland agencies.
(62,386.27) -3.20% Unfav. Service Fees ($203,940) for CAD Radio support and DC Dept Ops ($4,941).
Partially offset by favIn-Car Terminals Internal $33,310 due to Mobile Data participation
count higher than budget projection & Reimb General $113,185 based on actuals for
CLEMIS staff supporting Sheriff projects.
TOTAL OPERATING REVENUE $5,999,097.00 $5,999.097,00 $5,723,809.94 ($275,287.06) -4.59%
$394,698.62 4.61% Fav_Sal & FB $654,097 due to vac & reduction in hospitalization rates. Offset by Liffey_
disability due to change in shortfiong term disability charges effective May 2012; now
charged as part of Fringe rate- Fay. Prof Svcs $269,973 due to contractual services
funded through grants for Records Management System upgrade; Reblil Svcs $35,630;
Equip Maintenance $123,263 due to less than anticipated cost of repairs; Software Main!
$311,706 due to timing of maintenance costs; Travel $4,984 due to reduced traveling to
conferences; Comm $79,167 due to actual connectivity costs less than anticipated;
Printing $16,719 for reduced printing costs; Internal Svcs $386,431 based on actual
usage. Offset by unfav. Bank Charges ($80,005) due to cost for paypal services for E-
Commerce transactions: Indirect Cost ($53,485); Mileage ($739) and Supplies ($1,549)
based on usage; Ad) Pr Yr Exp ($20,897) includes reclass of unallowable grant expense;
Deprec ($1,119,589) due to equipment that is fully depreciated; Software Lease
($153,644) for software purchases required by CLEMIS tech support & Exp Equip
(857,353) due to equip replacement.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($2,619,041.00) ($2,565,607.00) ($2,446,195.44) $119,411.56
NON-OPERATING REVENUE 15,000.00 15.000.00 31,981 80 16,981.80 113.21% Fay, primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 2,044,186.00 2,044,186 00 2,334,186.00 290,003.00 14.19% Fax, due to transfer from the closeout of the Jail Management System project, amount
represents the monies needed to complete the Jail Management System integrations
with other systems.
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
NET REV OVER(UNDER) EXP*
0.00%
187.500.00 287,500.00 786,768,19 499,268.19 0.00%
$363,355.00) ($21(1,921.001. $706,740.55 $925,661.55
TOTAL NET ASSETS - BEGINNING 14,978,635.46
TOTAL NET ASSETS - ENDING $15,685,376.01
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.
78
TOTAL OPERATING REVENUE $7,325,530.00
OPERATING EXPENSES $8,878,110 00
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUNDS/ ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2012
BUDGET BUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Radio Communications (53600)
OPERATING REVENUES:
Outside $7,036,277.00 $6,903,312.00 $6,753,214.88 ($150,097.12) -2,17% Unfav. Outside Agency Revenue ($198,724) due to fewer non-emergency agencies than
anticipated and E-911 ($68,198) due to decreased volume of users. Partiaity offset by
tam. Refund Pr. Yr Fag $56,564 reimbursement of AT&T connectivity costs to towers and
Antenna Site Mgt $60,261.
Inside 289,253.00 289,253.00 572,160.79 282,907.79 97.81% Fav. Parts Access $109,941, Reirnb General $190,833 and Productive Labor $8,370 due
to MDC repairs for GIC Agencies. Partially offset by enfav. Leased Equipment ($26,204)
due to lower than anticipated non-public safety users of the new system_
$7,192,565.00 $7,325,375,67 $132,810.67 1.86%
$8,860,903.00 $8,577,510,33 $283,392.67 3.20% Fay. Sal & FE $184,435 due to vac & reduction in hospitalization rates. Offset by unfav.
disability due to change in short/long term disability charges effective May 2012; now
charged as part of Fringe rate. Maint Contract $380,157 & Indirect Cost $42,252
subsequent to budget projection; Comm $88,210 due to lower rates; Travel $15,000 due
to decline in out-of-state training: Special Projects $32,736: Rebillabie Svcs $1,000.
Supplies $8,546, Printing $1,558, Utti $25,674 & Internal Svcs $367,339 based on actual
usage. Partially offset by unfav. Equip Ma/-it ($32,058) due to higher than anticipated
maintenance cost of new system: Prof Svcs ($6,564) due to actual costs higher than
budget projection; Tower Charges ($91,699) tower rent for add't sites due to coverage
enhancements; Expendabte Equip ($155,752) duo to Next Generation 911 equip
replacements; Freight ($4,080); Mileage ($2,160) due to usage; Adj Prior Yr Exp
($1,702): Deprec ($444,162); Software Lease ($60,866) due to the timing of software
license purchases for new member agencies and Parts & Access ($64,451) due to
warranty coverage of user equipment for the new system.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
($1,552,680,00) ($1,668,338.00) ($1,252,134.66) $416,203.34
150,000.00 150,000.00 200,566.20 50,566.20 33.71% Fay, primarily due to Interest Income; higher cash balance than anticipated.
- - - - 0.00%
(486,000.00) (486,000.00) (486,000.00) 0,30%
0,00%
NET REV OVER(UNDER) EXP* ($1,888,580.00 $2,004,338.00) ($1,537,568.46) $466,769,54
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
Please note that in the Adopted Budget
57,188,242.41
$55,650,673.95
e-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Ad) in Expenses.
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP"
430,185.00 430,185.00 417,579.99 (12,605.01) -2.93%
0.00%
($10,917.00) ($3,319.00 ($5,918.21) ($2,599.21)
COUNTY OF OAKLAND
FY 2012 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2012
ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Fire Records Management 53100)
OPERATING REVENUES:
Outside
TOTAL OPERATING REVENUES
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
$205,995.00 $205,995.00 $193,740.01 (612,254.99) -5.95%
$205,995.00 $205,995,00 $193,740.01 ($12,254,99) -5.95%
$649,097.00 $641,499.00 $619,640.43 $21,858.57 3.41%
($443,102.00) ($435,504.00) ($425,900.42) $9,603.58
Unfav primarily due to actual Rebilled Charges lower than anticipated.
Fay. Sal &FB $14,959 due to reduction in hospitalization rates. Offset by unfav. disability
due to change in short/long term disability charges effective May 2012: now charged as
part of Fringe rate. Fav. Communications $11,239 due to savings in connectivity costs;
Mileage $1,750 and Travel $6,000 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
($15114); Software Rental ($3,105) due to the timing of software license purchases for
new member agencies; Software Maint ($2,558) due to increase in maintenance costs,
Deprec ($1,850) and Internal Svcs ($3,462) due to actual usage,
2,000 00 2,000.00 2,402.22 402.22 20.11% Fay primarily due to Interest Income; higher cash balance than anticipated
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
Please note that in the Adopted Budget (line-item book) this is budgeted as "Pia
473,173.58
$467,255.37
alance" in the revenue category and Budgeted Equity Adj in Expenses. ad use of Fund
M.R. #11316 - 1/19/2012
Circuit Court Personal Protection Order Liaison
M.R. #12005 -2116/2012
Circuit Court Restore Foundation Donation
M.R. #12000 - 2/16/2012
$ (15,711.00)
50,000.00
(1,898.00)
FY 2012 BUDGET AMENDMENTS
FY 2012 BUDGET AS ADOPTED - GENERAL FUND/GENERAL, PURPOSE FUNDS $ 416,237,573.00
BUDGET AMENDMENTS
M.R. #11219 - 10/5/2011 225.00
County Clerk - Elections Division Board of Canvassers Agreement City of Hazel Park
M.R. #11235 - 1015/2011 19,745.00
Health Inland Beach Grant Contract
MR. #11239 - 10/5/2011 16,500.00
Sheriffs Office - Automobile Theft Prevention Authority
M.R. - 10/20/2011
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #11245 - Commerce Township $ 42,816.00
M.R. #11247 - Highland Township $ 19,962.00
M.R. #11248 - Independence Township $ 16,950.00 $ 79,728.00
M.R. #11244 10/20/2011 13,995.00
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
MR. #11279 - 11/30/2011 60,466.00
Sheriffs Office Patrol Contract with the City of Pontiac
M.R. #11286 - 11/30/2011 $ 143,079.00
Sheriff Prosecuting Attorney NET Grant Acceptance
M.R. #11305 - 12/15/2011
M&B FY 2.011 Year End Report
Encumbrances $ 288,679.76
Carry Forwards $ 7,175,555.00 $ 7,464,234.76
M.R. #11300 - 12115/2011 $ (221,985.00)
Sheriff - Patrol Contract with Highland Township
M.R. #11301 12/15/2011 $ (186,155.00)
Sheriff - Patrol Contract with Lyon Township
M.R. #11319 -12/15/2011 $ (175,808.00)
Sheriff - Patrol and Dispatch Contract with Orion Township
81
M.R. #12123 - Auburn Hills
M.R. #12121 - Pontiac
M.R. #12124 - Bloomfield Township
KR. #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 - 211612012
Sheriff - Use of Forfeited Funds
M.R. #12021 - 211612012
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 -3122/2012
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) $
$ 7,000.00
$ (7,000.00) $
$ 2,160,00
$ (2,160.00) $
M.R. #12xxx - 4/1812012
M&B FY 2012 First Quarter Report
Transfer In from Motor Pool $ 500,000.00
Adjustments to Treasurer Revenue $ 735,000.00
Adjustments to Sheriff Revenue 6,711.00
Adjustments to Circuit Court Revenue 5,000.00
Adjustments to Prior Year Revenue $ (470,313.00) $ 776,398.00
M.R. #12074 - 4/18/2012 10,000.00
Sheriff - Marine Patrol Contract with Waterford Township
MR.- 4/18/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12076 - City of Bloomfield Hills 7,858.00 $ 7,858.00
M.R. #12104 - 5/2/2012 (42,642.00)
Sheriff - Dispatch Contract with Pontiac
M.R. #12102 -5/212012 $ (3,898.00)
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 $ 33,145.00
M.R. - 5/17/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
82
$ 20,000.00
$ 12,333.00
$ 94,836.00
$ 76,667.00
$ 15,750.00 $ 485,883.00
20,000.00
$ 6,052.00
$ (22,000.00)
$ (985,654.00)
$ (656,824.00)
$ (4,661,643.00) $ (6,320,069.00)
34,314.00
FY 2012 BUDGET AMENDMENTS
M.R. #12127 - Addison Township
MR. #12132 - City of Wixom
M.R. #12120 - City of Troy
M.R. #12131 -Walled Lake
MR. #12119 - City of the Village of Clarkston
M.R. #11260 - 11/30/2011
Public Services - Animal Control - Veterans Dog Tag Program
M.R. - 6/712012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12146 - Milford Two 6,667.00
M.R. #12147 - Commerce Twp $ 42,861.00
MR. #12150 - Orion Twp $ 35,621.00
M.R. #12151 - Oakland Twp $ 20,985.00 $ 106,134.00
M.R. - 6/21/2012
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 300.00
County Clerk - Elections Division Board of Canvassers Agreement with White Lake Twp
M.R. #12162 6/21/2012 59,620.00
Sheriff - Use of Lab Enhancement Funds for Equipment
M.R. #12179 - 7/18/2012
M&B FY 2012 Second Quarter Report
Adjust project totals for Tr-Party Road Projects
Adjustments to Novi District Court Revenue
Adjustments to Sheriff Revenue
Adjustments to Health Division Revenue
Adjustments to Non - Dept Revenue (Planned Use of Fund Balance)
M.R. #12176 - 07/18/2012
Sheriffs Office - Increase in PTNE Hours for the Law Enforcement Services Contract for
Parks & Recreation Commission for 2012
M.R. - 08/0112012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12186 - City of Lake Angelus 6,720.00
M.R. #12189 - Rose Township $ 10,000.00 $ 16,720.00
MR. #12190 - 08/01/2012 $ 3,046,418.00
Department of Information Technology and Department of Management and
Budget/Equalization Division - Upgrade of Taxing and Assessing Software to BS&A.net
Edition
M.R. - 08/23/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12207 - Novi Township 498.00
M.R. #12209- West Bloomfield Township $ 25,000.00 $ 25,498.00
MR. #12205 - 08/23/2012 $ (31,378.00)
Prosecuting Attorney - Revision of the Fiscal Year 2012 Budget
83
FY 2012 BUDGET AMENDMENTS
M.R. #12214 -09/05/2012 $ 256,357.00
Sheriffs Office - Use of Forfeited Fund for Equipment
M.R. #12223 - 09120/2012 900.00
County Clerk - Elections Division Board of Canvassers Agreement with Bloomfield Twp, Waterford, Berkley
M.R. #12229 -0912012012
M & B FY 2012 Third Quarter Forecast Report
Prosecutor - Adjustment rev & exp to meet budget task
Water Resource Commissioner - Adj to correct 2nd qtr amendment
Tr-Party - Planned Use of Fund Balance
M.R. #12255 -1011812012
Tr-Party Program - Additional Approp for Proj #49781 - Lyon Twp & South Lyon
M.R. #12256 10/18/2012
Tr-Party Program - Additional Approp for Proj #50351 - Waterford Twp
M.R. #12xxx - 12/13/2012
M & B FY 2012 Year End Report
Adjust Property Tax Revenue
Adjust Sheriff Revenue
Adjust Clerk Revenue
Adjust WRC Revenue
Adjust Convention Facility Tax budget to actual receipts
$ (88,500.00)
$ 67,192.00
2,788.00 $ (18,520.00)
21,179.00
69,583.00
$ 122,000.00
$ 235,000.00
$ 71,000.00
$ 213,000.00
$ 2,758,204,00 $ 3,399,204,00
TOTAL AMENDED BUDGET AS OF 09/30/2012 $ 426,416,101.76
84
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2012
Garnishment Fees 930.00
Interest and Penalty 7,105.19
Litigation Settlement 271.35
Miscellaneous 40,735,45
NSF Check Fees 5,654.50
Refunds Miscellaneous 206.12
Reimb of Employees Compensation 5,304.25
Service Fees 208.33
Adjustment Prior Years Revenue 0.15
Refund Prior Years Expenditure and Adj of Prior Years Exp 824,478.31
Sale of Equipment 4,296.56
Total $ 889,190.21
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2012
Adjustment Prior Years Expense 9,868.00
Auction Expense 19.79
Bank Charges 27,927.79
Fees - Per Diems 1,219.28
Legislative Exp 5,925.00
Miscellaneous 11,705.00
Publishing Legal Notices 2,267,25
Refund Prior Years Revenue 416,266.76
Other Expendable Equipment 39.95
Total $ 475,238.82
85
Animal Control Legacy Fund
Children's Village Donation Fund
Medical Examiner Library Donation Fund
No Haz Waste donations
FUND AMOUNT
$63,621.44
8,965.55
1,000.00
21,452.00
$95,038.99
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2012
Prepared by Fiscal Services - 11/14/2012
November 14, 2012
One (1) APC back ups ES550
One hp Laserjet Pro 400 M401DW
1 Five (5) Kaspersky Antivirus
Three (3) iPad Cases
Tables
Chairs
FW67kTo—oO-ki
COUNTY OF OAKLAND
OFFICE OF THE SHERIFF
11/11CHAEL J. BOUCHARD
Tim Soave, Manager
Fiscal Services
Executive Office Building
Mr. Soave:
Hazel Park Adult Education, which provides educational services for the inmates at the Oakland
County Jail, is donating the following items to assist the correctional staff in the various inmate
teaching programs,
Description Value
One (1) Canon imageRunner 8095 (95CPM) 1 11,990.00 1
Three (3) MC705LL/A iPad with W-Fi (16GB) 1,497.00
AppleCare+ for iPad 297.00
Three (3) rolling stands and projectors 10,415.00
Three (3) Promethean Interactive ActivBoard 300Pro 78" 3,966.00
Three (3) MD103LL/A Mac Book Pro 15in 2.3 GHZ 5,097.00
AppleCare Protection Plan 717.00
One (1) Power User Notebook Computer+Soffilvare 1,493.82
One (1) Refrigerator/Freezer/Meat Slicer 4,970.00
Misc. Kitchen Equipment
5 hp Compaq 620 Pro
5 Windows License 208.90
One (1) Logitech HD.Webcam C615 86,63
-11- 119.35
7411
393.01
818.00
149.70
1,014.00
934.00
I 5,126.00
Please letlet me know if you need any further information reference this donation. Thank you.
(3iAtAid
Major Charles Snarey--1--
Corrections & Satellite/Services Division
87
OAKLAND COUNTY ECONOMIC DEVELOPMENT & COMMUNITY AFFAIRS
September 26, 2012
FROM: Dan Hunter, Economic Development & Community Affairk.!..') c6f-
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Cherry Blossom Tree Planting Ceremony FY 2012
Listed below is a summary of donations received by Economic Development & Community
Affairs for the Cherry Blossom Tree Planting Ceremony held May 9, 2012.
Name Amount Date
Hino Motors ,, _ $500.00 5/16/12
Hino Trucks $500.00 5/16112
Nissan North America $2,000.00 5/16112
Denso $1,000.00 5/16/12
Butzel Long - . $1,000.00 5/16/12
City of Farmington Hills $1,000.00 5/24/12
OCC $1,000.00 5/31/12
Michigan Econ Dev $2,000.00 6/14/12
CB Richard Ellis $500.00 6/18/12
Signature Assocation $1,000.00 6/21/12
Oakland University $1,000.00 9/24/12
TOTAL: $11,500.00
Thank you,
Dan Hunter
Economic Development & Community Affairs
88
ORN 'Orion Oaks Dog Park Programs - Yappy Pet Expo
Deg Park Programs - FidoFest Pet Expo
!Dog Park Programs - FidoFest Pet Expo
iDog Park Programs - FidoFest Pet Expo
REC ;Adaptive Rec - Warren °dick Memorial Golf Outing
REC ;Adaptive Recreation - Sun & Fun for Everyone Event
RSE ;Natural Resource Management
RWP ;Dog Swim Event
WBX ;Magic Motorsports
Dog Swim
Dog Swim
RDD
RDD
RDD
WWP
WWP
ADD ,Walker Field Use - Parking Support
GRV ;Air Fair Event Contribution
INC !Nature Center Donation ,
INC Nature Center Donation ,
INC 'Nature Center Donation
INC !Nature Center Donation
LYP IDog Park Programs - Flowl-O-Ween Event
LYP !Wetland Mitigation Payment
OAKLAND COUNTY PARKS & RECREATION COMMISSION
Contributions (Donations) - July 1, 2012- Sentember 30 2012
5060201-160930 !Community Service Garden - SPO
5060201-160930 Community Service Garden - SPO
506540 Urban Farmer's Market Progam
New Line Productions
Addison Oaks ParkTotal
;General RV Center
Groveland Oaks Park Total
I Misc (Outreach, Tuning Your Tot CD)
Misc (Outreach, Tuning Your Tot CD)
[Misc (Outreach, Tuning Your Tot CD)
I Misc (Outreach, Tuning Your Tot CD)
Independence Oaks Nature Center Total
Veterinary Care Specialists
Road Commision for Oakland Commission
Lyon Oaks Park Total
l All Under 1 Woof
Orion Oaks Park Total
'Fido Personal Dog Training
I Longview Boarding and Grooming
;Bingo Pet Salon
Red Oaks Dog Park Total
!Carl's Golfland
, Invacare Corp
Recreation Programs & Services Total
:MDNR Landowner Incentive Program #75IN2200785
Rose Oaks Park Total
!PoochPeople, Inc
Red Oaks Waterpark Total
[Redline Bike Donation Raffle Contribution
Wateford Oaks BMX Total
, Maws & Paws LLC
I Camp Bow Wow
Waterford Oaks Waterpark Total
Oakland County Community Corrections
Oakland County Community Corrections
I MEDC Grant Program
Miscellaneou Contributions
Grand Total
$5,000,00
$5,000.00
$2,000.00
$2,000.00
$10.00
$5.00
$5.00
$12.00
$32.00
$100.00
$4,902,67
$5,002.67
$50.00
$50.00
$100.00
$150.00
$50.00
$300.00
$3,000.00
$250,00
$3,250.00
$3,500.00
$3,500.00
$500.00
$500.00
$255.00
$255.00
$250.00
$250.00
$500.00
$12,000.00
$6,000.00
$25,000.00
$43,000,00
$63,389.67
Page9of
[ d ,
10100011141M~.
111=1111111! VINNIMP OAK/ -.1filii11111•11k
-a..
COUNTY MICHIGAN - renal-10 f eal VW-16M '10-C1
WRITE-OFFS REQUESTED 08/27112 JUpdatedO8l27fl2
AD of the accounts wer deactivated at SO days past d ue to prevent customer access.
USER NAME STATU ACCOUNT NAME , AMOUNT LAST ACTIVITY FISCAL YR
1 1
1- EA0 , _ L -_-, , _.
c--
; Credits Total $0.00
A = ACTIVE ACCOUNT L _
N = NOT-ACTIVE ACCOUNT L
- REASON/
STATUS
EA000003477 N 1COUNTYWIDE APPRAISALS $69.00 10/31/20101 2010-2011
EA000003518 N INDEPENDENT APPRAISER $65.00 10/1/20091 2009-2010
EA000003933 N SILVERPILEN CORP I $13.00 8/31/20101 2010 -1- EA000004038 N-W SKY TITLE AGENCY 1 $214.50 2010
EA000004139 N . AAA ABSTRACTING SRVCS $41.00, 4/30/2010 II 2010
EA000004229 N-MR ,ADEA SYSTEMS I 4/30/2010 2010
EAO00004269N COST SEGRAGATION SRVCS $15.00 3/31120101 2010
EA000004311 N SYNENERGY SITE MANAGEME $56.00 7131/2010 2010
EA000004320 N 'KELLER WILLIAMS NOV $13.00, 7/31/2010 2010
EAOAMERSERV J..W JAMERICAN SERVICING CORP $43.50 3/31/2011 2011
EAOFREEDOM N iFREEDOM DEVELOPMENT GRO $13.00 3/31/2010 2010
7- T
-Total Charges $569.00
,
_ —IA = ACTIVE ACCOUNT I
BK = BANKRUPTCY
, FDIC-BANK FAILURE/TAKEN OVER BY FDIC
N = NOT ACTIVE ACC-OONT-1 — I ,
_ MR = MAIL RETURNED MARKED NOT DELIVERABLE
W = WENT OUT OF BUSINESS 1 ---T-
90
Resolution #12322 December 13, 2012
Moved by Crawford supported by Jackson the resolutions (with fiscal notes attached) on the Consent
Agenda be adopted (with accompanying reports being accepted).
AYES: Covey, Crawford, Dwyer, Gershenson, Gingell, Gosselin, Hatchett, Hoffman, Jackson,
Long, Matis, McGillivray, Middleton, 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 (with accompanying reports being accepted).
HEREBY APPROVE ThIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
Bill Bullard Jr., Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true
and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December
13, 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 13 th day of December, 2012.
EILLLA,,,1 694
Bill Bullard Jr., Oakland County