HomeMy WebLinkAboutResolutions - 2013.06.13 - 20862MISCELLANEOUS RESOLUTION #13157
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2013 SECOND QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which
authorizes budget amendments for variance between estimated revenue and projected expenditures,
amendments are required; and
WHEREAS the Fiscal Year (FY) 2013 Second Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment totaling $70,000 is recommended to transfer funding from Sheriff
Restricted funds L E Enhance Lab Fees to the Sheriff General Fund General Purpose (GFGP) budget to increase
the Professional Services appropriation for Forensic DNA Lab consultant services; and
WHEREAS a budget amendment is recommended in Sheriff's Office to more accurately reflect budgets
with actual expenditures between several contractual and commodities line items; and
WHEREAS a budget amendment in the amount of $30,000 is recommended in the Sheriff's Office to
transfer funds from Corrective Services Admin Contracted Services line item to Corrective Services — Satellite
Laundry and Cleaning line item to restore funding for laundry activity relocated from the Trustee Camp to the East
Annex; and
WHEREAS a budget amendment is recommended in the Sheriff's Office to reappropriate $28,060
authorized per M.R. #12025, but not spent in FY 2012, to purchase a portable incinerator for the Narcotics
Enforcement Team; and
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds were previously posted to a
liability account (deferred revenue) within the General Fund; due to the implementation of Governmental
Accounting Standards Board (GASB) 63, the deferred revenue account can no ionger be used for this activity and
these funds were moved to separate restricted funds that will require a transfer to the General Fund for use of the
monies. Transfers In from the various restricted funds in the amount of $68,498 is being recognized for eligible
forensic lab, dispatch, and training costs; and
WHEREAS a budget amendment is recommended in the Sheriff's Office to reflect Contracted Services
savings in the amount of $275,000 resulting from the contract extension with ARAMARK Correctional Services,
LLC for jail inmate food and commissary services; and
WHEREAS a budget amendment totaling $7,162 is recommended to transfer funding from the Sheriff's
Office to the Information Technology fund for the purchase of a Magnetic Ink Character Recognition (MICR)
printer for Inmate Accounting; and
WHEREAS a budget amendment of $9,939 is recommended in the Sheriff's Office to adjust dispatch
revenue to current City, Village and Township (CVT) contract projections; and
WHEREAS a budget amendment is recommended to transfer $4,000 in additional funding from the
Sheriff's Office to the Information Technology fund to reflect the actual cost of the Mobile Data Computer (MDC)
patrol car computer and camera authorized per MR. #12305; and
WHEREAS a budget amendment is recommended in the Sheriffs Office to recognize grant contract
amendment #1 to the FY 2013 Secondary Road Patrol grant budget which moves $23,579 from personnel to
equipment expense; and
WHEREAS a budget amendment is required to transfer Animal Control Legacy Funds in the amount of
$20,000 to the General Fund to cover expenditures in various account line items and
WHEREAS a budget amendment in the amount of $8,210 is recommended to reallocate Community
Corrections grant funds to accurately account for actual expenditures; and
WHEREAS a budget amendment is recommended in the Homeland Security Division to accept
supplemental Emergency Management Performance Grant funding in the amount of $5,551, which is less than a
fifteen percent increase over the original award; and
WHEREAS a budget amendment is recommended to recognize that the Children's Village Division
Second Chance Act Adult and Juvenile Offender Reentry Demonstration Projects Grant ended as of September
30, 2012 resulting in a budget reduction of $656,327; and
WHEREAS a budget amendment is recommended to recognize that funding for the Health Division from
the Michigan Department of Community Health (MDCH) through the Comprehensive Planning, Budgeting, and
Contracting (CPBC) Agreement has decreased by the amount of $3,000 which is less than fifteen percent of the
original agreement required to accept the amendment via separate resolution; and
WHEREAS Planning and Economic Development Services Division (PEDS) is requesting an amendment
for an expanded economic forecast for the Economic Growth Alliance with costs reimbursed by the Alliance
members in the amount of $21,680: and
WHEREAS a budget amendment in the amount of $7,000 is recommended for the Board of
Commissioners to reallocate funds from Printing to Professional Services-Annual Audit to more accurately reflect
the budget with actual expenditures; and
WHEREAS a budget amendment of $7,050 is recommended in Register of Deeds Administration to more
accurately reflect actual expenditures of office supplies; and
WHEREAS a budget amendment totaling $137,972 is recommended in the Register of Deeds to more
accurately reflect actual revenue and expenditures; and
WHEREAS a budget amendment in the amount of $6,000 is recommended for the County Clerk to more
accurately reflect actual revenue and expenditures; and
WHEREAS a budget amendment of $53,347 is recommended for the County Clerk Elections Division to
more accurately reflect actual revenue; and
WHEREAS a budget amendment totaling $4,700 is recommended to reallocate funds from various
accounts in the divisions in Circuit Court to more accurately reflect the budget with the actual expenses; and
WHEREAS District Court requests a budget amendment to transfer funds in the amount of $3,544 from
the General Fund (#10100) Charge Card Fees line item to the Telephone Communication Fund (#67500) to cover
costs associated with the purchase of three (3) computer tablets and four (4) months of maintenance costs for
each tablet; and
WHEREAS a budget amendment of $4,300 is recommended for Central Services — Support Services to
reallocate expense from Expendable Equipment to Software Rental Lease Purchase due to expected OmniRIM
software upgrade; and
WHEREAS a budget amendment in the amount of $3,600 is recommended in Central Services — Support
Services to reallocate expense from Equipment Maintenance to Licenses and Permits due to increased costs in
mail sorting equipment and software license and annual fees; and
WHEREAS the Courts and Law Enforcement Management Information System (CLEMIS) has requested
a budget amendment in the amount of $25,455 to reallocate funds from the Software Rental Lease Purchase line
item to Professional Services to more accurately reflect actual expenditures; and
WHEREAS the Department of Information Technology has requested a budget amendment totaling
$150,000 to reallocate funds to Contracted Services to more accurately reflect actual expenditures; and
WHEREAS a budget amendment in the amount of $86,148 is recommended in the Motor Pool Fund
(#66100) to reallocate funds from Budgeted Equity Adjustments to Planned Use of Fund balance; and
WHEREAS the Board of Commissioners recently authorized transfer of funds from the Building
Improvement fund for Capital Improvement projects such as the 2012 Water Main Replacement project $300,000,
Oakland Pointe Re-Roofing project $1,190,561, Medical Care Facility Re-Roofing project $363,000, and the NE
Courthouse Parking Lot Pavement Replacement project $418,454; these projects should have been identified
with the correct funding source as part of the Building Authority bond proceeds of $19,325,000, and therefore, the
original transfers for the projects listed totaling $2,272,015 are to be reversed / returned to the Building
Improvement Fund; and
WHEREAS Parks & Recreation received donations totaling $427.66 for various programs.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2013
Second Quarter Financial Report.
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the 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 Parks and Recreation Department.
BE IT FURTHER RESOLVED that the FY 2013 — FY 2015 Budgets are amended pursuant to Schedules
A and B.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
NANICE CO MKTTIIT'
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
ITEM 23
L BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
FROM:
SUBJECT:
DALE:
Members of the Finance Committee
Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Lynn Sonkiss, Chief, Fiscal Services
Gala Piir, Supervisor of Fiscal Services
Letter of Transmittal - FiscalYear 2013 Second Quarter Forecast
June 6,2013
FY 2013 SECOND QUARTER REPORT
Attached please find the Fiscal Year (FY) 2013 Second Quarter Forecast Report. In total, Fiscal Services forecasts that
the County will complete FY2013 with an overall favorable variance of $19,255,508 in General Fund/General
Purpose (GF/GP) operations, compared to the amended budget. G1-'/GP includes all operations except grants,
enterprise funds, and internal service funds. This overall favorability is split between receiving $1,949,888 more
revenue than anticipated and projected favorability in expenditures of $17,305,620.
REVENUES
GF/GP revenues are 0.46% more than budget or $1,949,888. Major variances are the result of the following events:
A. TAXES—Favorable: $2,291.,350
Favorable based on the most recent Equalization report indicating a zero percent change in the December
2012 taxable value over the previous year; which is an improvement over the 1% decline that was included in
the FY 2013 operating budget.
B. 'STATE GRANTS — Unfavorable: ($2,087,500)
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. CHARGES FOR SERVICES — Favorable: $1,937,906
Primarily due to favorability in the County Clerk budget for Land Transfer Tax, Mortgages, Recording Fees, and
Certified Copies revenue line items.
ESTMENT INCOME — Unfavorable: ($996,900)
..stment income is unfavorable due to lower investment rates.
E. INDIRECT COST RECOVERY - Unfavorable: ($200,000)
Unfavorable due to reduced activity related to construction projects, grants, and proprietary funds.
F. OTHERREVENUES — Favorable: $1,090,744
Primarily due to the repayment of the Remonurnentation advance that was approved with MR#12336 and
prior year adjustments.
EXPENDITURES
In total, expenditures are projected to be 4.10% under budget or $17,305,620 favorable.
EXECUTIVE OFFICE BUILDING 41 WEST -2100 PONTIAC LAKE RD DEPT 409 WATERFORD, MI 48328-0409 -(248) 858-2163 • FAX (244 858-9172
EMAIL. vartpelti@oakgov com
Many departments have experienced personnel savings as the result of the hiring freeze, turnover, and under-filling of
positions. As the year progresses this overall net favorability may increase as departments continue to work to reduce
their costs and reorganize.
There is one department projected to be unfavorable at the end of the fiscal year (barring any amendments); Water
Resources Commissioner.
A. Water Resources Commissioner — Unfavorable: ($100,000)
• The department is forecasted to be unfavorable due to internal Drain Equipment Labor charges for
administrative functions that are then partially re-allocated to the WRC special revenue and proprietary funds.
This is offset by favorable WRC charges for services revenue.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The General
Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures
within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures,
Operating Expenditures, and Internal Support Expenditures.
Required Reporting Adjustments
The Quarterly Forecast presents the County's financial position in relation to the amended budget (Budget perspective).
This form of presentation is used so that users of this forecast can assess the true financial impact of County operations
in comparison to the budget for the current fiscal year. However, it is important to note that this presentation style does
not fully coincide with the accounting requirements of audited financial statements produced by the County. The
County's financial statements are required to follow Generally Accepted Accounting Principles or GAAP.
Forecast Presentation — Buduetarv Perspective
The presentation reflects the true fiscal activity of the County for FY 2013:
Revenues - over/ (under) budget $ 1,949,888
Expenditures — (over)/under budget 17,305,620
Total Officially Reported Favorability $ 19,255,508
GAAP Required Reportin2 Method
Under GAAP, the Planned Use of Fund Balance is removed as a "revenue" source. The amended revenue budget
assumed the use of $40,131,696 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
$ 1,949,888
(40;131,696)
8( 38, 81,808)
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
17,305.620
8(20_876,188
It is important to analyze the forecast using both the Budget perspective and the GAAP perspective to accurately reflect
the impact of fiscal activity generated from FY 2013 operations.
The Budget perspective recognizes the overall favorable operating budget variance and confirms the County's
continuing efforts to maintain long-term fiscal stability particularly through continuation of prudent fiscal policies, such
as budgeting for full employment of all authorized positions, the non-24/7 hiring freeze and the stringent scrutiny
applied to all requested expenditures. The Budget perspective shows that the County was favorable by S19.3 million
when comparing budget to actuals. The forecasted favorable level of expenditures more than covers the anticipated
revenue reductions.
The GAAP perspective provides information as to the effect on Fund Balance. This forecast projects that the General
Fund balance will decrease by $20.9 million by the end of Fiscal Year 2013. The use of Fund Balance is consistent
with information provided to the Finance Committee and the Board of Commissioners, as well as what is reflected in
the FY 2013-2015 Triennial Budget — the County PLANNED to use fund balance, which has increased over the past
several years through accelerated budget reductions, to support operations beginning in FY 2013. However, it should
be noted that this forecast projects the use of Fund Balance needed to support FY 2013 activities is S16.7 million less
than originally planned.
Expenditures
4030901 110090 760157
Revenue
4030901
4030501
4030301
9010101
Revenue
4030201
4030201
4030101
4030201
9010101
116240
116230
112580
196030
112650
112650
112650
112650
196030
695500
695500
695500
665882
631715
631827
631869
630301
665882
Expenditures
4030301 112650 730373
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (4101001
Dept Program Acct Fund Alf, On Unit
Sheriffs Office
Revenue
4030901 116240 695500 21340
Expenditures
4030901 116240 731458
Expenditures
4030301 112620 750119
4030301 112620 750021
4030301 112620 750063
4030301 112620 750217
4030101 112580 730324
4030201 112580 731101
4030201 112580 731388
4030401 113380 731059
4030301 112620 750462
Expenditures
4030301 112650 730373
4030401 113381 731059
Account Name
000tr
Total Revenue
Professional Services
Total Expenditures
Dry Goods and Clothing
Bedding and Linen
Custodial Supplies
Groceries
Communications
Library Communications
Printing
Laundry and Cleaning
Provisions
Total Expenditures
Contracted Services
Laundry and Cleaning
Total Expenditures
FY 2013 FY 2014 FY 2015
AMENDMENTS AMENDMENTS AMENDMENTS
$ 70,000.00
$ 70,000.00
70.000.00
70,000.00
30,000.00
30,000.00
(30,000.00)
(30,000.00)
2,000.00
10,000.00
(12,000.00)
20,000.00
(20,000.00)
$ (30,000.00)
30,000.00
Revenue
9010101 190030 665882 Planned Use of Fund Balance
Total Revenue
S 28,060.00
$ 28,060.00
Capital Equipment
Total Expenditures
21340 Transfers In
21396 Transfers In
21397 Transfers In
Planned Use of Fund Balance
Total Revenue
Recovered Indigent Monies
Reimbursement General
Reimbursement Salaries
Commission Contracts
Planned Use of Fund Balance
Total Revenue
Contracted Services
Total Expenditures
28,060.00
28,060.00
32,375.00
3,927.00
32,196.00
(68.498.00)
S (31,708.00)
$ (109,286.00)
S (118,393.00)
5 160,000.00
5 (175,613.00)
(275,000.00)
$ (275,000.00)
(275,000.00)
Expenditures
4030301 112620 750154 Expendable Equipment $ (7,162.00)
4030301 112620 788001 63600 Transfer Out 7.162.00
Total Expenditures
102 FY_2013_2nd_Quarter_Amendments.xlsx
6
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Sheriffs Office
Revenue
4030501 116230 630539 Dispatch Services
Total Revenue
FY 2013 FY 2014 FY 2015
AMENDMENTS AMENDMENTS AMENDMENTS
$ (9,939.00)
$ (9,939.00)
Expenditures
4030501 116230 712020 Overtime S (9,939.00)
Total Expenditures $ (9,939.00)
Expenditures
9090901 196030 730359 Contingency (4,000.00)
4030601 116180 788001 63600 Transfer Out - to IT 4,000.00
Total Expenditures
Public Services - Animal Control
Revenue
1070801 114000 695500 21310
Expenditures
1070805 114090 750014
Health and Human Services - Homeland Security
Revenue
1060601 115090 610210
9010101 196030 665882
Transfer In - Animal Control Legacy Fund
Total Revenue
Animal Supplies
Total Expenditures
Disaster Control Federal Subsidy
Planned Use of Fund Balance
Total Expenditures
20,000.00
20,000.00
20,000.00
20,000.00
5,551.00
(5,551.00)
Economic Development
Revenue
1090201 171000 631827 Reimbursement General 21.680 00
Total Revenue 21.680,00
Expenditures
1090201 171000 731458 Professional Services 21,680.00
Total Expenditures 21,680.00
Board of Commissioners
Expenditures
5010101 180010
5010101 180010
731388 Board of Commissioners-Printing
731435 Board of Commissioners-Prof Serv-Annual Audit
Total Expenditures
(7,000.00)
7,000.00
County ClerldRegister of Deeds
Register of Deeds Admin
Revenue
9010101 196030 665882 Non-Dept- Planned Use of Fund Balance
Total Revenue
ROD Admin-Office Supplies
Total Expenditures
5 7,050.00
Expenditures
2010101 180000 750399
7 050 00
7,050.00
7,050.00
102 Fy_2013_2nd_Quarter_Amendments.xlsx
7
Elections
Revenue
2010301
2010301
2010301
2010301
9010101
185010
185010
185010
185010
196030
Circuit Court
Expenditures
3010301 121130
3010301 121130
3010403 121240
3010403 121240
3010402 135060
3010402 135060
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2013 FY 2014 FY 2015
AMENDMENTS AMENDMENTS AMENDMENTS
OF/OP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Register of Deeds
Revenue
2010401 172190
2010401 172190
2010401 172190
2010401 172190
9010101 196030
631253 Register of Deeds-Miscellaneous
631274 Register of Deeds-Mortgages
631554 Register of Deeds-Plat Service Fees
631722 Register of Deeds-Redemption Receipts
665882 Non-Dept- Planned Use of Fund Balance
Total Revenue
Expenditures
2010401 172220 731458 Register of Deeds-Professional services
Total Expenditures
630161 County Clerk-Bond Fees
630210 County Clerk-Certified copies
630812 County Clerk-Forfeiture of Surety Bonds
631253 County Clerk-Miscellaneous
631323 County Clerk-Notary Commission
631519 County Clerk-Photographs
631526 County Clerk-Photostats
665882 Non-Dept- Planned Use of Fund Balance
Total Revenue
$ (13,500.00)
500,000.00
(2,250.00)
(2,000.00)
(620,222.00)
$ (137,972.00)
(137,972.00)
(137,972.00))
$ (45,000.00)
275,634.00
(80,000.00)
(18,000.00)
(10,000.00)
44,000.00
(77,920.00)
(82,714.00)
6,000.00
County Clerk
Revenue
2010201 125000
2010201 125000
2010201 125000
2010201 125000
2010201 125000
2010201 132310
2010201 125000
9010101 196030
Expenditures
2010201 125000 730247 Charge Card Fee
Total Expenditures
6,000 00
6,000.00
630147 Board of Canvasser Service .Fee
630609 Election Filing Fees Late
631526 Photostats
631827 Reimbursement Generai
665882 Non-Dept- Planned Use of Fund Balance
Total Revenue
730415 Cir Crt Gen Jut - Court Reporter Services
732165 Cir Crt Gen Jur - Workshops & Meetings
731493 Cir Crt Family Div - Psychological Testing
732165 Cir Crt Family Div - Workshops & Meetings
730226 Cir Crt Fam/Court Svcs/CW - Car Allowance
732165 Cir Crt Fam/Crt Svcs/CW - Workshops & Meetings
Total Expenditures
730247 52-1 Novi/Admin - Charge Card Fees
730247 52-2 Clarkston/Admin - Charge Card Fees
730247 52-3 Rochester Hills/Admin - Charge Card Fees
788001 67500 Transfer Out to Telephone Communications Fund
788001 67500 Transfer Out to Telephone Communications Fund
788001 67500 Transfer Out to Telephone Communications Fund
Total Expenditures
52nd District Court
Expenditures
3020201 121020
3020301 121020
3020401 121020
3020201 121020
3020301 121020
3020401 121020
(10,587.00)
6,465.00
(2,670.00)
(46,555.00)
53.347,00
(2,000.00)
2,000.00
(2,000.00)
2,000.00
(700.00)
700.00
(886.00)
(886.00)
(1,772.00)
886.00
886.00
1.772.00
8 102 FY 2013 2nd Quarter_Amendments.xlsx
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND 0101001
Central Services - Support Services
Expenditures
1030803 184025 731733
1030803 184025 750154
1030820 184020 731115
1030820 184020 730646
FY 2013 FY 2014 FY 2015
AMENDMENTS AMENDMENTS AMENDMENTS
Software Rental Lease Purchase
Expendable Equipment
Licenses and Permits
Equipment Maintenance
4,300.00
(4,300.00)
3,600.00
(3.600.00)
Total Expenditures
102 FY_2013_2ndQuarter_Amendments.xlsx
9
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
PROPRIETARY f SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
Sheriff - ROAD PATROL FUND (#27345)
GRO000000142
Expenditures
4030601 110010 702010
4030601 110010 750154
Salaries Regular
Other Expendable Equipment
Total Expenditures
(23,579.00)
23.579.00
Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#21340)
Revenue
4030101 116240 665882 Planned Use of Fund Balance 70,000.00
Expenditures
7030101 116240 788001 10100
Total Revenue
Transfer Out - to Sheriff
Total Expenditures
1 70,000.00
70,000.00
70,000.00
Sheriff. LAW ENFORCEMENT ENHANCE LAB FEES (#21340)
Revenue
4030101 112580 665882 Planned Use of Fund Balance 32,375.00
Total Revenue 32,375.00
Expenditures
4030101 112580 788001 10100 Transfer Out - to Sheriff 32,375.00
Total Expenditures 32,375.00
Sheriff - SHERIFF TRAINING (#21396)
Revenue
4030301 112590 665862
Expenditures
4030301 112590 788001 10100
Sheriff - SHERIFF BOOKING FEE TRAIN (#21397)
Revenue
4030301 112580 665882
Expenditures
4030301 112580 788001 10100
Planned Use of Fund Balance
Total Revenue
Transfer Out - to Sheriff
Total Expenditures
Planned Use of Fund Balance
Total Revenue
Transfer Out - to Sheriff
Total Expenditures
3,927.00
3.927.00
3,927.00
3,927.00
32,196.00
32,196.00
32,196.00
32,196.00
Information Technology (#63600)
Revenue
1080601 152096 695500 10100 Transfer In - Sheriff 7.162.00
1080601 152096 665882 Planned Use of Fund Balance (7.162.00)
Total Revenue
Revenue
1080601 152096 695500 10100 Transfer In - Sheriff 4,000.00
1080601 152096 665882 Planned Use of Fund Balance (4,000.00)
Total Revenue
Public Services .. Animal Control Legacy Fund (#21310)
Revenue
9010101 114110 665882 21310 Planned Use of Balance
Total Revenue
20.000.00
20,000.00
Expenditures
9010101 114110 788001 21310 Transfer Out - to Animal Control
Total Expenditures
20,000.00
20.000.00
102 FY2013_2nd_Quarter_Amendments.xlsx
1 0
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Alf Oper Unit Account Name
Public Services - Community Corrections (#27370)
GR0000000093
Expenditures
1070401 113035 730373 Contracted Services
1070401 113190 731458 Professional Services
Total Expenditures
(8,210.00)
8,210.00
Children's Village - Second Chance Grant (#28014)
GR0000000537
Revenue
1060501 112090 610313
Expenditures
1060501 112090 730373
1060501 112090 750154
1060501 112090 750399
1060501 112090 773630
HEALTH - Communities Planning (#28320)
GR0000000562
Revenue
Federal Operating Grants
Total Revenue
Contracted Services
Expendable Equipment
Office Supplies
Info Tech Development
Total Expenditures
(656,327.00)
(656,327.00)
(568,823.00)
(21,909.00)
(2,595.00)
(63,000.00)
(656,327.00)
1060233 133350 610313 Federal Operating Grants
Total Revenue
(4,800.00)
(4,800.00)
Expenditures
1060237 133350 750567 Training - Educational Supplies
Total Expenditures
(4,800.00)
HEALTH - FIMR (#28552)
GR0000000536
Revenue
1060236 133200 610313
Expenditures
1060236 133040 750245
HEALTH - TB Outreach (#28556)
GRO000000192
Revenue
1060235 133970 610313
(4,800 00)
Federal Operating Grants
Total Revenue
incentives
Total Expenditures
Federal Operating Grants
Total Revenue
250.00
250.00
250.00
250.00
1,550.00
1,550.00
Expenditures
1060235 133970 732018 Travel and Conference $
1,550.00
Total Expenditures 1,550.00
Telephone Communication Fund (#675001
Revenue
1080601 152000 695500 10100
Expenditures
1080601 152000 750154
CLEMIS Fund (#53500)
Expenses
1080305 115060 731773
1080305 116020 731458
Transfer in from CF - District Court
Total Revenue
Expendable Equipment
Total Expenditures
Software Rental Lease Purchase
Professional Services
Total Expenses
3.544.00
3.544.00
3,544.00
3.544.00
(25,455.00)
25,455.00
102 FY_2013_2nd_Quarter_Amendments.xlsx
1 1
Planned Use of Balance
Total Revenue
Budgeted Equity Adjustments
Total Expenditures
(86,148,00)
(86.148.00)
(86,148.00)
(86.148.00)
Transfer Out (2.272.015.00)
(2,272.015.00)
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 SECOND QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Eromrn Acct Fund Aff Oper Unit Account Name
Information Technology (#63600)
Expenditures
1080101 152090 731717
1080201 152100 730324
1080601 152090 730373
Motorpool Fund (#66100)
Revenue
1030811 184010 665882
Expenditures
1030811 184010 796500
Building Improvement Fund (#40100)
1040101 148020 695500 40400
Project Work Order Fund (#40400)
Project ID 100000001639
1040101 148020 695500 40100
Project ID 100000001789
1040101 148020 695500 40100
Project ID 100000001780
1040101 148020 695500 40100
Project ID 100000001781
1040101 148020 695500 40100
Service Bureau (75.000.00)
Communications (75,000.00)
Contracted Services 150,000.00
Total Expenditures
Transfer In (300,000.00)
Transfer In (1,190,561.00)
Transfer In (363,000.00)
Transfer In (418,454.00)
(2,272,015.00)
12 102 FY_2013_2nci_Quarter_Amendments.xlsx
13
40.131,696.34 $ 40,131,696.34 $ 0.00% PLANNED USE OF FUND BALANCE 37.621,540.00
418,655,204.00 $ 422 350 954.34 $ 424,300,842.34 0.46% TOTAL GF/GP FUNDS 1,949,888.00
$ 157.023,341.00 $ 159,527,780.33 $ 156,385,480.33 1.97% TOTAL LAW ENFORCEMENT 3,142,300.00
$ 28,861,519.00 $ 28,812,183.00 3.46% TOTAL GENERAL GOVERNMENT 27,815,663.00 996,520.00
$ 381,285,814.00 $ 385,990,521.34 S 370,348,901.34 S 15,641,620.00 4.05% TOTAL DEPARTMENTS
4.58% 37,369,390.00 $ 36,360,433.00 $ 34,696.433.00 $ 1,664,000.00
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
$ 418.655_204.00 S 422.350.954.34 $ 405.045.334.34 TOTAL GOVERNMENTAL EXPENDITURES 4.10% 17 305 620 00
COUNTY OF OAKLAND
FY 2013 SECOND QUARTER FORECAST
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2013
ADOPTED
BUDGET
BUDGET
AS
AMENDED
FY 2013
FORECAST
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
$ 196.508,241.00
595,650.00
19,012,519.00
10,764,295.00
100,580,715.00
7,900,000.00
2,849,000.00
42,823,244.00
196,508,241.00
642,256.00
19,042,959.00
11,504,295.00
100,923,051.00
7,900,000.00
2,849,000.00
42,849,465.00
$ 198,799,591.00
570,844.00
16,955,450.00
11,489,995.00
102,860,957.00
7.700,000.00
1,852,100.00
43,940,209.00
$ 2,291,350.00
(71,412.00)
(2,087,500.00)
(14,300.00)
1,937,906.00
(200,000.00)
(996,900.00)
1,090,744.00
1.17%
-11.12%
-10.96%
-0.12%
1.92%
-2.53%
-34.99%
2.55%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 381,033,664.00 S 382,219,258.00 $ 384,169,146.00 $ 1,949,888.00 0.51%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
$ 51,069,895.00
16,704,458.00
5,952,855.00
73.727,208.00
51,562.083.00
16.815.391.00
5,967,522.00
74,344,996.00
47,335,083.00
16,334,391.00
5,815,522.00
69,484,996.00
$ 4.227,000.00
481,000.00
152,000.00
4,860,000.00
1.048,100.00
2.094,200.00
19,170,797.00 19,406.603.07 18,358,503.07
137,852,544.00 140.121.177.26 138,026,977.26
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
11.065,784.00
8,415,531.00
2,842,277.00
1,413,328.00
5.124,599.00
10,545,745.00
8,638.821.00
2.883,785.00
1.417,677.00
5,326,155.00
10,086.445.00
8,169.571.00
2,762,615.00
1,370,877.00
5 426 155 00
459.300.00
469250.00
121,170.00
46.800.00
(100,000.00)
4.36%
5.43%
4.20%
3.30%
-1.88%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm A ni s
TOTAL COUNTY EXECUTIVE
5,764,229.00
20,605,499,00
2.551,330.00
1,215,276.00
3.946,184.00
64.180,829.00
16.279,103.00
7.131.296.00
121,673,746.00
6.859.858.00
19.733,866.00
2.591.222.50
1.217.182.00
4,059.723.00
64,630.353.02
16.617,677.49
7,595.680.00
123,305,562.01
6,818.858.00
18,415,866.00
2,505.922.50
1,198.382.00
3,735,223.00
60,765.353.02
16,234,677.49
6,988.480.00
116,662,762.01
41.000.00
1,318,000.00
85.300.00
18 800.00
324,500.00
3,865,000.00
383,000.00
607,200.00
6,642,800.00
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective
GAAP Required Adjustment (eliminating use of fund balance "revenue")
GAAP - BASED REPORT (forecasted impact on Fund Balance)
8.20%
2.86%
2.55%
6.54%
5.40"A
1.49%
0.60%
6.68%
3.29%
1.54%
7.99%
5.98%
2.30%
7.99%
5.39%
19,255,508.00
$ (40,131.696.34)
($20,876.188.34)
$ 19,255,508.00
S (40,131,696.34)
($20,876,188.34)
76,000.00 76.000.00 267,350.00 191,350.00 88,000.00 88,000 00 88,000 00 251.78% Fav. Receipt of Payment in Lieu of Taxes in excess of budget. 0.00% $ 82,000.00 71,412.00 - $ 82,000 00 71,412.00 - $ 0.00% 82,000.00 0.00% (71,412.00) -100.00% Unfav. due to the Paul Coverdale grant funding for Forensic/DNA Lab Positions not awarded to the County; an amendment will be submitted with the Forensic Lab Reorg. 2013 fiscal note. 19 0 241.00 $ 196,508,241.00 198,799,591.00 $ 2,291,350.00 1.17% Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes FEDERAL GRANTS (610000-610999) Sheriff - Patrol Sheriff - Corrective Services Sheriff - Invesigative/Forensic Services COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT Amount Adopted Amended FY 2013 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Significant Variances TAXES (601000-601999) Property Taxes - July Tax Levy 196.245,741.00 $ 196,215,741 00 S 198,345,741 00 $ 2,100,000 00 1.07% Fav. based on most recent Equalization report showing a zero percent change in the December 2012 taxable value; this is an improvement against the 1% loss that was included in the FY 2013 operating budget. Other Taxes - Delinquent Tax - Prior Years 98,500.00 98,500.00 93,500 00 0.00% Prosecuting Attorney Homeland Security - Disaster Control Health Division Children's Village Total Federal Grants STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney Economic Development Health Division Non-Departmental - Child Care Subsidy 67,500.00 53,010.00 21,728.00 300,000.00 595,650.00 $ - $ 1,000.00 67,500.00 4,375,486.00 11,568,533.00 85,500 00 53,010.00 50,334.00 300,000.00 642,256.00 $ 2,160.00 1,000.00 85,500.00 4,378,257.00 14,576,033.00 85,500.00 53,010.00 50,334.00 300,000.00 570,844.00 $ 2,160 00 $ 1,00000 85,500 00 4,378,257.00 12,488,533.00 (71,412.00) (2,087,500 00) 0.00% 0.00% 0.00% 0.00% -11.12% 0.00% 0.00% 0.00% 0.00% 0.00% -14.32% Built into the Circuit Court Family Division, Human Services Administration and Children's Village budgets are Child Care Fund expenditures. A favorable variance within these expense areas reduces the 50% reimbursement the county receives. Unfav revenue variance is offset by Child Care Fund expenditure favorability. Total State Grants 19,042,950.00 16,955,450.0(1 $ (2,087,500.00) -10.96% * Revenue variance is partially offset by an expenditure variance. 1 of 8 5124(2013
OTHER INTER-GOVERNMENTAL REVENUES ((, Non-Departmental HHS - Homeland Security Circuit Court District Court Adopted Budget 0000 - 626999) 8.477,000.00 54,000 00 4,50000 2,300.00 Amended Budaet 9,217,000.00 $ 54,000.00 4,500.00 2,300.00 Sheriff 300,000.00 300,000 00 Non-Departmental - Reimb Judges Salaries 1,926,495.00 1,926,495.00 Total Other Intergovernmental Revenue 10,764,295.00 $ 11,504,295.00 $ CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Civil/Criminal 2,967,000 00 $ 3,017,000.00 $ COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT FY 2013 Forecast 9,203,000.00 $ 54,000.00 4,500.00 2,000.00 3,900,000.00 2 2 8.100 00 300,000.00 1,926,495.00 Amount Favorable tirtot_le Percent Explanation of Significant Variances (14,000.00) -0.15% Unfav Cigarette Tax Distribution. 0.00% 0.00% (300.00) -13.04% Unfav. Drug Case Management due to a decrease in drug case filings. 0.00% 0.00% 70,000.00 1.83% Fav. Probation Fees $50,000 due to new collection initiatives, Garnishment Fees $13,000 as a result of the public filing more State tax garnishments to collect judgments and Crime Victim Rights (CVR) County Portion $7,000 as a result of new legislation. 8,000.00 0.36% Fav. Late Penalty $5,000 and Show Cause Fee $3,000 due to the implementation of the new Judicial Information System (JIS) case management system. Circuit Court - Family Division 2.032,500.00 2,032,500.00 District Court - Division I (Novi) 4,435;600.00 4,435,600 00 District Court - Division II (Clarkston) 1,767,700.00 1,767,700 00 District Court - Division III (Rochester Hills) 3,830,000 00 3,830,000 00 District Court - Division IV (Troy) 2,240,100.00 2,240,100 00 11,489,995.00 $ (14,300.00) -0.12% 2,862,000.00 $ (155,000.00) -5.14% Unfav, due to a reduction in the collection of Court Costs ($90,000) as well as a reduction in Civil Mediation Payments ($45,000) and Refund Fees PD Def Attorney ($20,000). 2,112,500.00 80,000.00 3.94% Fav. due to an increase in Board and Care of $75,000 and an increase in the collection of Refund Fees PD Del Attorney of $5,000. 4,435,600.00 0.00% 1,687,700.00 (80,000.00) -4.53% Unfav. Ordinance Fines and Costs ($40,000), Probation Fees ($30,000) and Refund Fees PD Del Attorney ($10,000) due to a decline in caseload and a decrease in the public's ability to pay. Probate Court - Estates and Mental Health Total Administration of Justice Law Enforcement Prosecuting Attorney Sheriffs Office Sheriff - Administrative Services 520,300.00 17,793,200.00 $ 456,300.00 $ 196,900.00 469,100.00 520,300 00 17,843,200.00 $ 420,300 00 $ 196,900.00 469,100.00 520,300.00 0.00% 17,766,200.00 $ (77,000.00) -0.43% 4113,200.00 $ (2,100.00) -0.50% Unfav. Forensic Lab Fees have been historically below budget; FY 2014 - 2016 budgets for this line item have been reduced to zero. 196,900.00 0.00% 469,100.00 0.00% * Revenue variance is partially offset by an expenditure variance. 2 of 8 I2&'2013
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT 12.14% Fav. Certified Copies $415,634, Costs $1,400, CVR County Portion $10,000, E-filing Fees $60,000, Garnishment Fees $64,000, Gun Permits $5,900, Jury Fees $27,100, Passport Fees $7,900, Photographs $44,000 due to increased activity. Partially offset by unfav. Assumed Names ($15,600), Bond Fees ($45,000), Forfeiture of Bonds ($21,200), Forfeiture of Surety Bonds ($110,000), Marriage Waivers ($7,100), Miscellaneous ($21,200), Notary Commission (10,000) and Photostats ($90,320) due to less activity. Budget amendment submitted to update various line items. Amount Adopted Amended FY 2013 Favorable Budget Budge_ Forecast (unfavorable) Percent Explanation of Significant Variances Sheriff - Corrective Services 2,868,266.00 2,996,892 00 3,001,5 2.00 4,700.00 0.16% Favorable Board and Care receipts of $50,000 budgeted in the Satellites Div. partially offset by unfav. Fee Income of (S17,100); Miscellaneous of ($3,600); and Reimb. Salaries of ($24,600). Sheriff - Corrective Services Satellites 481,368.00 481,368.00 435,968.00 (45,400.00) -9.43% Unfavorable Board and Care receipts of ($50,000) received in the Corrective Services Div., partially offset by favorable Reimb. of Salaries of $4,600 also budgeted in Corrective Services Div. Sheriff - Emergency Response and Prepared 2,425,011.00 2,425,011.00 1.834,011.00 (591,000.00) -24.37% Forecasted revenues reflects anticipated actual receipts of Fees Civil Service revenue; see corresponding reduction in Fees Civil Service expense. A budget amendment is included to reduce both revenue and expense line items. Sheriff - Patrol Services 44,366,995.00 44,490,949.00 44 502 149.00 11,200.00 0.03% Favorable receipt of Fee Income of $3,100; Liquor Control Sheriff of $7,100; and Reimb. General of $1,000. Sheriff - Investigative Forensic Services 783,391.00 783,391.00 814,391.00 31 000.00 3 96% Favorable receipts of Reimb. Salaries of $20,000; Confiscated Property of $8,100 and Miscellaneous receipts of $2,900. Total Law Enforcement 52,047,331.00 $ 52,263,911.00 $ 51 72,311.00 $ (591,600.00) -1.13% General Government Clerk - County Clerk 2.730,493.00 $ 2,593,286.00 $ 2,907,986.00 $ 314.700.00 * Revenue variance is partially offset by an expenclitlire variance. 3 of 8 512612013
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT Clerk - Elections Clerk - Register of Deeds & Micrographics Treasurer Board of Commissioners Amount Favorable (unfavorable) Percent Explanation of Significant Variances (89,200,00) -50.62% Untav. Board of Canvasser Service Fee ($9,900) due to consolidation of school district elections to the November ballot; which began in 2012. Therefore, no longer able to bill the district for service fees. Also, unfav. Nominating Filing Forfeitures ($5,600), Photostats ($2,800) and Reimh. General ($88,700) due to less activity. The unfavorability is partially offset by fay. Election Filing Fees Late $18,800 due to Corp Counsel's efforts to collect on late filers. Budget amendment submitted to update various line items. 1,534,300 00 19 09% Fav. Land Transfer Tax $862,800 and Mortgages $700,000 due to increased activity. Also, fav. Reimb General $44,800 due to reimbursement received from Oakland County Road Commission due to monument repair and Photostats $1,000 due to on-line sale of historical images. Partially offset by untav., Chattel Mortgages ($10,300) Fed Tax Liens Cert of Release ($20,000), Miscellaneous ($13,500), Redemption Receipt ($2.000), Plat Service Fee ($2,200) and Microfilming ($25,000) due to less than anticipated use and activity. Budget amendment submitted to update various line items. (45,900.00) -0.81% Unfav. Delinquent Per Prop Tax Adrnin ($25,000) due to less anticipated use, Industrial Facilities Tax ($258,000), TIFA/DDA Recovery Ad Valorem ($215,000) and TIFNDDA Recovery IFT ($52,000) due to property values, Miscellaneous ($73,000) due to less anticipated use. Offset by fay. Foreclosure Notification Fee $65,000. Tax Reverted Land Co Portion $220.000, Title Search Fees $200,000, Recording Fee Forfeiture Certifications $45,000 and Recording Fee Redemption Certification $45,000 due to activity involving the sale of foreclosed property. 0.00% Adopted Amended FY 2013 Budget I3udget Forecast 176,200.00 176 200 00 87,000.00 5,657,918.00 5,657.918.00 5,612,018.00 7,900,200.00 8,037,407.00 9,571,707.00 600.00 600.00 600.00 " Revenue variance is parlially offset by an expenditure variance. 4 of 8 5127/2013
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT Library Board Water Resources Commissioner Total General Government County Executive County Exec - Auditing County Exec Purchasing M&B - Purchasing Division M&B - Equalization Division M&B - Fiscal Services Division Central Services - Support Services Human Resources HHS - Administration 38.14% Favorable Refunds Misc due to increased rate and usage for P-CARD and increased members in Vendor Incentive Program. 0.00% 0.00% 1000% Favorable Late Penalty $40,000 and Tax Intercept Fee $10,000 due to increased collection efforts by the Reimbursement staff. -14.63% linfav. Standard Mail ($61,000), Printing ($1,700) due to revenue less than expected, offset by fay. Metered Postage $2,000. 0.00% 0.00% Amount Adopted Amended FY 2013 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Significant Variances 25,000.00 25,000.00 67,600 00 42,600.00 170.40% Fay. Reimb Salaries $49,000 due to unanticipated receipt of state aid to public libraries; offset by unfav. Copier Machine Charges ($3,400) due to on-line functionalities of downloading and e-mailing documents. Also, unfav. Miscellaneous ($3,000) due to loss of para-legal contract because of court house hours. '1,400,154.00 1,400,154,00 1,532,654.00 132,500.00 9.46% Fay - Reimbursement General $100,000 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fav - Plat Service Fees $2,500 a result of greater business activity for subdivision plats. Fav - Soil Erosion Fees $30,000 increase in building activity/permits due to slight improvement in the housing market. Partially offset by unfavorable Internal Support expenditures. 17 90.565.00 $ 17,890.565.00 $ 19,779,565.00 $ 1,889,000.00 10.56% 3,706 00 $ 3,706.00 100.00% Favorable Salary and Mileage Reimbursements for auditing services and travel regarding JAG Grant. 131,102.00 $ 181,102.00 $ 50,000.00 230,000.00 98,898.00 98,898.00 3,233,968.00 3,233,968.00 3,233,968.00 500,000 00 500,000 00 550,000.00 50,000 00 418,300.00 418,300 00 357,100 00 (61,200.00) 800.00 800.00 800.00 '" Revenue variance is pa. Malty offset by an expenditure variance. 5 of 8 51452013
Adopted Buda3,021,904 00 Amended Budget 3,035,527.00 FY 2013 Forecast 3,310,527.00 HEIS - Health Division HHS - Homeland Security Public Services - Community Corrections Public Services - MSU Extension Public Services - Medical Examiner Public Services - Animal Control Public Services - Circuit Court Probation Economic Dev. & Comm. Affairs - Admin Economic Dev. & Comm. Affairs - PEDS 230,000.00 21,000.00 189,000.00 917,895.00 282,256 00 230,000.00 21,000.00 212,000.00 917,895.00 32 389.00 230,000.00 21,000.00 212,000.00 817,895.00 321,389.00 (100,000 00) Total County Executive 11,957,619.00 $ 12,033 75.00 S 12,550,881.00 $ 517,506.00 Non-Departmental Non-Dept - Charges for Services 892,000.00 $ 892,000.00 1.092,000.00 200,000 00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT Amount Favorable (unfavorable) Percent Explanation of Significant Variances 275,000.00 9.06% Fav. Clinic Charges $140,000; On Site Sewerage Permits $90,000; Wells $75,000; Food Service Licenses $70,000; and Immunizations $70,000 due to increased demand. Fav. Inspection Fees $120,000 due to increased compliance reinspection. Partially offset by unfav. Flu Vaccine Fees ($130,000) and Flu 3rd Party ($25,000) due to changing environment of vaccine distribution. Unfav. Administration Fees ($75,000) due to late start of Medicaid Outreach contract. Unfav. Hepatitis Vaccine ($40,000) due to reduced demand. Unfav. Education Fees ($20,000) due to current saturation of food service managers. (200,000.00) 10.30% Fay. Out County Board and Care $400,000 due to an increased need to house juveniles that are wards from other Counties. Partially offset by unfav. Board and Care ($100,000) due to a decrease in the number of juveniles that are wards from Oakland County. 0.00% 0.00% 0.00% 0.00% -10.89% Unfavorable Sale of Licenses and Animal Sterilization Fees due to economic downturn. 0.00% 0.00% 0.00% 4.30% 22.42% Fay $130,000 due to refund of Tr-Party payments from the Road Commission and fay $70,000 for Commission Public Telephone revenue greater than anticipated. -2.53% Unfav due to lower than expected activity relating to construction projects, grants and proprietary funds. HHS - Children's Village 2,912,496.00 2,912,496.00 3,212,496.00 300,000.00 Total Non-Departmental 892,000.00 892,000.00 1,092 000 00 $ Total Charges for Services .00 100,923,051.00 $ 102,860,957.00 $ INDIRECT COST RECOVERY (640100) 7,900,000.00 7,900,000 00 $ 7,700,000.00 $ 200,000.00 22.42% 1,937,906.00 1.92% Revenue variance is partially offset by an expenditure variance. 6 of 8 514/2013
28,344.00 $ 100,035.00 58,521.00 34,289.00 6,000.00 109,883.00 200.00 3,800.00 2,500 00 200.00 11,900 00 59,600.00 1,200.00 1,240.00 1,168.00 47,936.00 28,344.00 $ 2,500.00 100,235.00 18,718,00 291,025.00 58,521.00 34,289.00 17,900 00 169,483.00 200.00 1,200.00 1,440.00 1,168.00 47,936.00 3,800.00 3,800.00 50,608.00 5,000.00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT Amount Adopted Amended FY 2013 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Significant Variances INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) 3,500.00 $ 3,500.00 $ 2.400.00 $ (1,100 00) -31.43% Unfav due to income investment base and market rate adjustments. Sheriff Corrective Services 0.00% Sheriff Investigative/Technical Services 0.00% Treasurer 43.000 00 43,000.00 43,000 00 0.00% Clerk/Register of Deeds 2,500.00 2,500.00 6,700 00 4,200.00 168.00% Fay. interest on court oases. Economic Development 0.00% Non -Departmental 2,1300,000.00 2,800,000 00 1,800,000.00 (1,000,000.0T_ -35.71% Untav due to low investment market rates. Total Investment Income 2,849,000.00 $ 2,849,000.00 $ 1,852,100.00 $ (996,900.00) -34.99% OTHER REVENUES (670000-695500) Circuit Court District Court Probate Court Prosecuting Attorney Sheriff Office Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services - Satellites Sheriff - Emergency Preparation and Training Sheriff - Patrol Services Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Water Resources Commissioner County Executive - Auditing Management and Budget Human Resources Central Services - Support Services Facilities Management Administration Health Division 0.00% 0 00% 0.00% 100 00%a Favorable receipt of donations revenue related to previous years elected officials voluntary pay reduction 0 20% Favorable Enhancement Funds of $2,600; offset by unfavorable County Auction receipts of ($2,400). 0.00% 0.00% 0.00% 0.00% 198.33% Favorable Refund Prior Years Expenditures. 54.24% Favorable Refund Prior Years Expenditures of $52,200; and County Auction receipts of $7,400. 100.00% Fay. Contributions of $1,200 due to voluntary donations of elected officials salary. 620.00% Fay. Contributions due to voluntary donations of elected officials salary. 100.00% Fav. Contributions due to voluntary donations of elected officials salary. 0.00% 0.00% 0.00% 0,00% 100.00% Favorable due to prior year exp accrual overestimated. 0.00% 0.00% 0.00% Revenue variance is partially offset by an expenditi ire variance. 7 of 8 202013
COUNTY OF OAKLAND GENERAL FUND (GENERAL PURPOSE REVENUES FY 2013 SECOND QUARTER REPORT Treasurers Transfers Non-Departmental - Transfers In Total Other Revenues Children's Village Homeland Security Public Services Public Services - Animal Control Economic Development - Donations Non Departmental - Donations Non Dept - Sundry Amended Budget 30,500.00 68,400.00 417,500 00 5,658,923.00 36,333,070.00 42,849,465.00 Adopted Budget 44,400.00 417,500.00 5,658,923.00 36,333,070.00 42,823,244.00 $ Amount FY 2013 Favorable Forecast (unfavorablel Percent Explanation of Significant Variances 0.00% 0.00% 0.00% 30.500.00 0.00% 68,400.00 0.00% 0.00% 1,382.500.00 965,000.00 231.14% Fay due to prior year adjustments for repayment of Rernonumentation advance that was approved with MR #12336 and FY 2012 check that was cancelled in FY 2013. 5,658,923.00 0.00% 36,333,070.00 0.00% 43,940,209,00 $ 1,090,744.00 2.55% PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carryforwards Use of Prior Yrs Fund Balance Total Planned Use of Fund Balance 37,621,540 00 37,621,540,00 2,486,767.34 2,486,767.34 37,644,929.00 37,644,929.00 40,131 ,34 $ 40,131,696.34 $ 0.00% 0.00% 0.00% TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 418,655,204.00 $ 4,358,954.34 $ 424,300,842.34 $ 1,949,888.00 0,46% * Revenue variance is paittaily offset by an expenditure variance. 8 of 8 21/2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 8,302,959 00 S 8.272,529.00 $ 7,922,529.00 $ 92,176.00 330,826.00 150,826.00 321,792 00 366,350.00 366,380.00 28,344.00 28.344 00 350,000.00 180,000.00 4.23% - Fay, due to underfilled and vacant positions. 54.41% - Fay. Special Projects due to the distribution of Judicial Technology funds from the State and Judges On-Line project (MR #9214) used for courtroom technology improvements. 0,00% - 0.00% Business Division Personnel Expenditures Operating Expenditures $ 8,716 27,00 $ 8,998,079.00 $ 8,468,079,00 $ $ 1,641,464.00 $ 1,641,464.00 $ 1,641,464.00 $ 77,234.00 85,284.00 48,284.00 530,000.00 5.89% 0.00% - 37,000.00 43.38% - Fay, due to a reduction in the use of Visiting Judges $25,000 and Professional Services $3,000. Also Fay. Metered Postage $6,000 due to a lower than anticipated use and Equipment Expense $3,000 due to a conscious effort to reduce costs. Internal Support Expenditures 156.3 2.00 157,881.00 157,881.00 0.00% - 8 1,875.070.00 $ 1,884,629.00 $ 1,847,629.00 $ 37,000.00 1.96% 3.99% - Fay. due to underfilied and vacant positions. 9.38% - Fav. Defense Attorney Fee payments $200,000 due to less activity. These payments are dependent on caseload and the Circuit Court fee structure. Also Fay. Juror Fees and Mileage $200,000, Transcript on Appeals $40,000 due to a decline in caseload. In addition, Fay. Printing $30,000 and Metered Postage $20,000 due to lower than anticipated use. Civil / Criminal Division Personnel Expenditures $ 2,003,804.00 $ 2,003.804.00 $ 1,923,804.00 $ 80,000.00 Operating Expenditures 5,221,944.00 5,221,944.00 4,731,944.00 490,000,00 Internal Support Expenditures 2,329,459.00 2,528,640.00 2,528,640.00 0.00% - Transfers Out $ 9,555,207.00 $ 9,754,3 8.00 $ 9,184.388.00 $ 570,000.00 5.84% 5/28/2013 22
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Family Division/Juvenile Maint, Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 11,092,686.00 $ 11,092,686 00 $ 10.392.686 00 $ 13,230,661.00 13.230,661.00 11,130,661.00 1,507,265.00 1,509,561.00 1,469.561.00 5,092,079.00 5,092,079.00 4,842,079.00 $ 30,922,691.00 $ 30,924,987.00 $ 27,834,987.00 S $ 23.040,91300 $ 23.010,483.00 $ 21,880,483.00 $ 18,622.015.00 18,868,715.00 16,061,715.00 4.314.888.00 4.562,462.00 4,522,462.00 5,092,079.00 5,120,423.00 4,870,423.00 $ 51.069,895.00 $ 51.562.083.00 $ 47,335,083.00 $ Transfer Out Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 700,000.00 6.31% - Fay, due to underfilled and vacant positions. 2,100,000.00 15.87% - Fay. due to decrease in placements to State Institutions $2,000,000. Also Fav. Fees Guardian I.item $100,000 due to decrease in caseload. 40,000.00 2.65% - Fay. Equipment Rental $20,000 and Info Tech Operations $20,000 due to lower than anticipated use. 250,000.00 0.00% - Fav. primarily due to the Friend of the Court requiring less than anticipated funding 3,090.000.00 9.99% 1,130,000.00 4.91% 2,807,000.00 14.88% 40,000.00 0.88% 250.000.00 4.88% 4,227,000.00 8.20% 5/28/2013 23
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 204,527.00 $ 5,300.00 232,639.00 $ 232,639.00 $ 5,300.00 5,300.00 0.00% - 0.00% 0.00% Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditures Operating Expenditures 0.00% 90,000.00 2.16% - Fav. due to turnover and underfilled positions. 27,200.00 2.51% Fav. Drug Testing $10,000 as a result of negotiating a lower price for test cups and Defense Attorney Fees $2,000 due to a procedural change that has reduced costs. Also Fav. Juror Fees and Mileage $4,000 and Professional Services $4,000 due to a lower than anticipated use. In addition, Fay. Charge Card Fee $7,200 due to these fees charged directly through Access Oakland account services. A budget amendment is recommended to transfer $886 to the Internal Service Telephone Communication Fund for the purchase of one (1) computer tablet and the associated maintenance costs due to Charge Card Fees now being charged directly to Access Oakland. The remaining budget of the Charge Card Fees will be reallocated with the 3rd quarter forecast. 20,000.00 4.36% Fay. Info Tech Operations due to lower than anticipated use, 60,000.00 3.13% - Fav. due to turnover and underfilled positions. 65,300.00 9.86% - Fav. Defense Attorney Fees $35,000 due to restructured schedule for defense attorneys, Also Fav. Interpreter Fees $8,000, Printing $5,000, Travel and Conference $5,000, Computer Research Service $3,000 arid Professional Services $2,500 due to a decrease in activity. In addition, Fav. Charge Card Fee $6,800 due to these fees charged directly through Access Oakland account services. A budget amendment is recommended to transfer $886 to the Internal Service Telephone Communication Fund for the purchase of one (1) computer tablet and the associated maintenance costs due to Charge Card Fees now being charged directly to Access Oakland. The remaining budget of the Charge Card Fees will be reallocated with the 3rd quarter forecast. $ 209,827.00 $ 237,939.00 $ 237,939.00 $ $ 4,166,098.00 $ 4,166,098.00 $ 4,076,098.00 $ 1,072,585.00 1,083,376.00 1,056,176.00 449,082.00 458,821.00 438,821 00 $ 1,914,604.00 $ 1,914,604.00 $ 1,854,604.00 $ 655,474.00 662,217.00 596,917.00 $ 5,687,766.00 $ 5.708,295.00 $ 5,571,095.00 $ 137,2 0.00 2.40% Internal Support Expenditures 210,400.00 230,618.00 230,618.00 0.00% - Transfers Out 0.00% - Total Division 2 - Clarkston $ 2,780.478.00 $ 2,807,439.00 $ 2,682,139.00 $ 125,300.00 4.46% 5242013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 3 - Rochester Hills Personnel Expenditures $ 3,722,442.00 $ 3,722,442.00 $ 3,642,442.00 $ 80,000.00 2.15% Fay. due to turnover and underfilled positions. Operating Expenditures 420,483.00 420,483.00 361,983.00 58,500.00 13.91% Fay, Defense Attorney Fees $25,000, Juror Fees and Mileage $10.000, Medical Exam $3,500, Computer Research Service $3,000, Personal Mileage $3,000. Printing $3,000 and Expendable Equipment $3,000 due to a decrease in activity. In addition, Fay. Charge Card Fee $8,000 due to these fees charged directly through Access Oakland account services. A budget amendment is recommended to transfer $2,061 to the Internal Service Telephone Communication Fund for the purchase of two (2) computer tablets and the associated maintenance costs due to Charge Card Fees now being charged directly to Access Oakland. The remaining budget of the Charge Card Fees will be reallocated with the 3rd quarter forecast. Internal Support Expenditures 812,505.00 828,085.00 813,085.00 15,000.00 1.81% - Fav. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% $ 4,955,430.00 $ 4,971,010.00 $ 4,817,510.00 S 153,500.00 3.09% Division 4 - Troy Personnel Expenditures $ 2,251,363.00 $ 2,251,368.00 $ 2,231,368.00 S 20,000.00 0.89% - Fay. due to turnover and underfilled positions. Operating Expenditures 492,607.00 502,047.00 487,047.00 15,000.00 2.99% - Fav.Electrical Service due to lower than anticipated use. Internal Support Expenditures 326,982.00 337,293.00 307,293,00 30,000.00 8.89% - Fav. Info Tech Operations due to lower than anticipated use. ------------- ------- ----- -------- ----------- ---- ------ 3,070,957.00 $ 3,090,708.00 $ 3,025,708.00 $ 55,000.00 2.10% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers S 12,259,039.00 $ 12,287,151.00 $ 12,037,151.00 $ 2,646.450.00 2,673,423.00 2,507,423.00 1,798,969.00 1.854,817.00 1,789,817.00 $ 16,704.458.00 $ 16,315,391.00 $ 116,334,391.00 $ 250,000.00 2.03% 166,000.00 6.21% 65,000.00 3.50% 481,000 00 2.86% 5262013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 85,000.00 10,000.00 3,000.00 ------------------ Judicial/Administration Personnel Expenditures Operating Expenditures Internal Support Transfer Out $ 2,388,531_00 $ 2,388,531.00 $ 2,303,531.00 $ 29,481.00 29,481.00 19,481.00 285,201.00 285,402.00 282.402,00 3.56% Fav. due to turnover and underfilled positions. 33.92% Fay. Visiting Judges $5,000 due to a reduction in the use of these services and Library Continuations $5,000 due to implemented cost containment measures. 1.05% Fav. Info Tech Operations due to lower than anticipated use. Estates/Mental Health Personnel Expenditures Operating Expenditures $ 2,703,213.00 $ 2,703,414.00 $ 2,605,414.00 $ 98,000.00 3.63% $ 1,927,857.00 $ 1,927,857.00 $ 1,837,857.00 $ 90,000.00 4.67% 709.943.00 709,943.00 745,943.00 (36,000.00) -5.07% Fay. due to turnover and underfilled positions. Unfav. Defense Attorney Fees ($30,000) and Medical Services Guardianship ($30,000) due to a continued high demand for these items; partially offset by Fav. Printing $10,000, Medical Services Probate Exam $8,000 and Fees Guardian Ad Litem $6,000 where demand has Internal Support 611,842.00 626,308.00 626.308.00 0.00% 3,249,642.00 $ 3,264,108.00 $ 3,210,108.00 $ 54,000.00 1.65% 5/28/2013 26
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnel Expenditures Operating Expenditures Internal Support Transfer Out $ 4,316,388.00 $ 4,316,388.00 $ 4,141,388.00 $ 739,424.00 739,424.00 765,424.00 897,043.00 911,710.00 908,710.00 175,000.00 4.05% (26,000.00) -3.52% 3,000.00 0.33% $ 5,952,855.00 $ 5,967,522.00 $ 5,815,522,00 $ 152,000.00 2,55% 5/28/2013 27
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,194,559.00 $ 2,194,559.00 $ 2,073,459.00 $ 121,100.00 5.52% 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 has been suggested. Operating Expenditures 505,799.00 438,025.07 438,025.07 0.00% Internal Support Expenditures 1,782,792.00 1,835,953.00 1,835,953.00 0.00% Transfers 19,414.00 118,839.00 118,839.00 0.00% Litigation Personnel Expenditures $ 4,502,564.00 $ 4,587,376.07 $ 4,466,276.07 $ 121, 00.00 $ 9,716 109.00 $ 9,716,109.00 $ 8,958,409.00 $ 757,700.00 2.64% 7.80% 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 has been suggested. Operating Expenditures 23,296.00 23,296.00 23,296.00 0.00% Internal Support Expenditures 0.00% Transfers Out 855,589.00 1,026,583.00 1,026,583.00 0.00% $ 10,594,994.00 $ 10,765,988.00 $ 10,008,288.00 $ 757,700.00 7.04% 5/28/2013 28
Operating Expenditures Internal Support Expenditures 3,199.00 3,199,00 3,199,00 2,305.00 2,305.00 2,305.00 $ 2,247,028.00 $ 2,227,028.00 $ 2,151,928.00 $ 75,100.00 0.00% 0.00% 3.37% COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Warrants Personnel Expenditures $ 2,241,524.00 $ 2,221,524.00 $ 2,146,124.00 $ 75,100.00 3.38% 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 has been suggested. Appellate Personnel Expenditures $ 1,817,753.00 $ 1,817,753.00 $ 1,723,553.00 $ 94,200.00 5.18% 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 has been suggested. Operating Expenditures 8,458.00 8,458.00 8,458.00 0.00% Internal Support Expenditures 0.00% $ 1,826,211.00 $ 1,826.211.00 $ 1.732.011.00 $ 94.200.00 5.16% Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 15,969,945.00 5 15,949,945.00 5 14,901,845.00 $ 1,048,100.00 540,752.00 472,978.07 472,978.07 1,785,097.00 1,838,258.00 1,838,258.00 875,003.00 1,145,422.00 1,145,422.00 $ 19,170,797.00 $ 19,106,603.07 $ 18,358,503,07 $ 1,048,100.00 6.57% 0.00% 0.00% 0.00% 5.40% 5/28/2013 29
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,727.341.00 $ 66,236.00 337,515.00 1,727,341.00 $ 72,310.00 337,515.00 25,455.00 1,727,341.00 $ 72,310.00 337,515.00 25,455.00 0.00% 0.00% 0.00% 0.00% $ 2,131,092.00 $ 2,162,621.00 $ 2,162,621.00 $ 0.00% 71,300.00 3.40% Favorable due largely to lower actual fringe benefit rate. 61,700.00 5.16% Favorable due to projected lower than budget printing of $44,000, uniform cleaning of $25,000, and office supplies of $26,000; partially offset by increased Library Continuations of ($20;000) and Miscellaneous expense of ($13,300). 104,200.00 36.33% Favorable Radio Communications of $146,100, partially offset by unfavorable Info Tech Operations of ($41,900); Internal Services analysts will be contacted to review actual charges and budget allocations. Administrative Services Personnel Expenditures $ 2,094,688.00 $ 7.094.68800 $ 2,023,388.00 Operating Expenditures 1,109,735.00 1,196.582.90 1,134,882.90 Internal Support Expenditures 286,816.00 286,816.00 182,616.00 Operating Expenditures Internal Support Expenditures Transfers 0.00% $ 3,491,242.00 $ 3,578,086.90 S 3,340,886,90 $ 237,200.00 6.63% 32,3 4,4 .00 $ 32,513,124.00 $ 32,423,624.00 89,500.00 0.28% Favorable Salaries and Fringe Benefits of $1,819,900 due to a large number of vacant positions, and lower Hospitalization costs. Partially offset by unfavorable Overtime expense of ($1.730,400) related to the large number of vacancies. The Correction Officer's Academy is currently training a class of new hires to fill vacancies. 8,878.414.00 9,114,614.69 8,659,514.69 455,100.00 4.99% Favorable due to projected savings for jail inmate food cost of $290,000 due to negotiated reduction in per meal cost negotiated with vendor ARAMARK; a budget amendment is included with the quarterly forecast. Additional savings of $165,100 projected in custodial supplies, culinary supplies, laundry and cleaning, and provisions; partially offset by unfav. variances in the same line items in the Corrective Services Satellites Div. 7,153,581.00 7.385.516.00 7,471,316.00 (85,800.00) -1.16% Unfavorable Radio Communications of $130,000, partially offset by favorable Info Tech Operations of ($44,200); Internal Services analysts will be contacted to review actual charges and budget allocations. 0.00% $ 48,416,493.00 $ 49,013,254.69 $ 48,554,454.69 $ 458,800.00 0.94% Transfers Corrective Services Personnel Expenditures 5/28/2013 30
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Corrective Services-Satellites Personnel Expenditures $ 11,618 034.00 $ 11,618,034.00 $ 12,448,934.00 $ Operating Expenditures 30,750.00 35,184.84 131,654.84 Internal Support Expenditures 994,138 00 995 83 00 1,055,883.00 Transfers (830,900.00) -7.15% (96.500.00) -274.27% (60,000.00) -6.02% 0.00% Unfavorable due to increased usage of overtime at the Satellites Facilities ($738,600); caused by Hospital Watch, vacant positions, prisoner transport, employee sick and other leaves, and East Annex security, and unfavorable fringe benefits ($155,600) related to overtime fringes for Retirement, Workers Compensation, and FICA benefits. Partially offset favorable regular salaries of Unfavorable due to expenses charged to the Satellite Jail (e.g. laundry and cleaning, travel and employee taxable meals, culinary supplies, custodial supplies, computer supplies, office supplies, dry goods and clothing) but are budgeted and offset by favorable variances the in Corrective Services Div. Unfavorable due to under budgeting of motor pool charges and unfavorable motor pool fuel charges due to higher fuel costs; the Internal Service Analyst will be contacted to review actual charges and budget allocations. $ 12,642.922.00 $ 2.649,101.84 $ 13,636.501.84 $ (987,400.00) -7.81% Emergency Response and Preparedness Personnel Expenditures $ 6,933,567.00 $ 6,938,476.00 $ 6,455.576.00 $ 482,900.00 6.96% Favorable due to turnover, overtime and lower fringe benefit rates. Operating Expenditures 1,268,950.00 1,347,307.00 1,139,307.00 208,000.00 15.44% Favorable Fees Civil Service of $192,400 related to decrease in papers served (see offsetting unfav. Variance in Civil Action Service Fees revenue), this variance is due to the decline in the number of foreclosures, and civil service requests; Employee Medical Exams of $34,000; partially offset by unfavorable Equipment Maintenance ($2,600). Equipment Rental ($2,100), and Office Supplies ($13,700). Internal Support Expenditures 150,484.00 '150,484.00 173,284.00 (22,800.00) -15.15% Unfavorable due to under budgeting of Equipment Rental; the Internal Service Analyst will be contacted to review actual charges and budget allocations, Transfers 0.00% $ 8,353,101.00 $ 8,435,267.00 $ 7,768,167.00 $ 668,100.00 7.92% 5/28/2013 :31
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures $45,335,574 $ 45.916,817.00 $ 43,973,917.00 $ 1,942,900.00 4.23% Favorable due to projected salary turnover, lower overtime $700,300 and lower fringe benefit rates $1,242,600, 635,585.00 931,752.35 996,952.35 (65,200.00) -7.00% Unfavorable due to Adjustment of Prior Years Revenue ($58,000), Interpreter Fees (82,200) ; and Adjustment of Prior Years Expense ($1,000); Other Expendable Equipment of ($2,900); and Photographic Supplies of ($1,100). 5.344,238.00 5,438,529.00 5,618,029.00 (179,500.00) -3.30% Unfavorable due to Motor Pool of ($203,700), Motor Pool Fuel of ($165,800), and Convenience Copier of ($2,200); partially offset by favorable Insurance Fund of $169.400; Equipment Rental of $22,800. Patrol Services Personnel Expenditures Operating Expenditures Transfers 163,690.00 163,690.00 0.00% $ 51,315,397.00 $ 52,450,788.35 $ 50,752,588.35 $ 1,698,200.00 3.24% Investigative/Forensic Svcs Personnel Expenditures $ 8,094,887.00 7,984,638,00 $ 7,862,438,00 $ 122.200.00 1.53% Favorable due to lower fringe benefit rates. Operating Expenditures 1,020,413.00 1,156,569.48 1,122,069.48 34,500.00 2.98% Favorable largely in Evidence Fund NET and Drug Testing. Internal Support Expenditures 2,052,91 00 2,052,911.00 2,190,311.00 (137,400.00) -6.69% Unfavorable due to under budgeting of Motor Pool and Radio Communications; the Internal Service Analyst will be contacted to review actual charges and budget allocations. Transfers 334,086.00 636,939.00 636,939.00 $ 11,502,297.00 $ 11,831,057.48 $ 11,8 1,757.48 $ 19,300.00 0.16% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 108.188,689.00 13.010,086.00 16,319,683.00 334,086.00 S 108.793,11800 13,854,321.26 16,647,654 00 826,084 00 $ 106.915,218.00 $ 13,256.721.26 17,028,954 00 826,084 00 1,877,900.00 597,600.00 ,300.00) 1,73% 4.31% -2.29% 0.00% $ 137 852,544.00 $ 140,121,177.26 $ 138,026,977.26 $ 2,094,200.00 1.49% 5/28/2013 32
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES O./ ". /V./ ly //ye 4,47,. L MAY OM A...MI...P.4M /MIA nn 040. ••••n -4 ^ - 1 ----- ^M1 -------------- Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 746,277.00 $ 89,137.00 116,957.00 746,277.00 $ 746.277.00 105,137.00 105.137.00 127,186.00 117,386.00 9,800.00 0.00% 0,00% 7,71% 0.00% Fay. Convenience Copier $1,700, Info Tech Operations $1,800 and Telephone Communications $6,300 due to anticipated actual expenditures to be less than budget. $ 952,371.00 $ 978,600.00 $ 968,800.00 $ 9,800.00 1.00% County Clerk (Vital Stats & Legal Rec's) $ 3,513,823.00 $ 3,513,823.00 $ 3,513,823.00 $ 0.00% Personnel Expenditures Operating Expenditures 38.11% Fay. Court Transcripts $47,000 due to prosecutors ordering less transcripts, Equipment Maintenance $3,000, Personal Mileage $10,800, Professional Services $39,600, Workshops and Meetings $2,000 and Office Supplies, $10,300 due to less activity. Partially offset by unfav. Charge Card Fee ($6,000); Budget amendment submitted to update line item. 2.10% Fay. Info Tech Operations $14,400 due to anticipated expenditure to be lower than budget. 0.00% 284,342.00 282,342.00 174,742.00 107,600.00 Internal Support Expenditures 604,413.00 685,082.00 670,682.00 14,400.00 Transfers $ 4,402,578.00 $ 4,481,247.00 $ 4.359,247.00 $ 122,000.00 2.72% Elections Personnel Expenditures Operating Expenditures $ 749,748.00 $ 813,158.00 $ 735,258.00 $ 77,900.00 779,078.00 779,078.00 748,878.00 30,200.00 266,636.00 277,536.00 (10,900.00) 9.58% Fay, due to underfilled and part-time positions. 3.88% Fav. Professional Services $29,500, Travel and Conference $3,500 due to less activity; offset by unfav. Office Supplies ($2,000). -4.09% Unfav. Convenience Copier ($3,100) due to increased use and Telephone Communications ($12,800) due to increased activity because of November Elections; offset by fay. Info Tech Operations $5,000 due to anticipated expenditure to be lower than budget. 5/28/2013 Internal Support Expenditures 259,992.00 33
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES nn•nn,, MP 1.,...../..0.11,,~19,0/11.4 ono Transfers 0.00% $ 1,788,818.00 $ 1,858,872.00 $ 1,761,672.00 $ 97,200.00 5.23% Register of Deeds (and Micrographics) Personnel Expenditures $ 3,054,295.00 $ 2,543,806.00 $ 2,543,806.00 Operating Expenditures 320,600.00 321,600.00 $ 104,300.00 Internal Support Expenditures 427,209.00 241,453.00 $ 241,453.00 Transfers 217,300.00 0.00% 67.57% Fay. Professional Services $137,972, Printing $3,392, Travel and Conference $1,000 and Office Supplies $2,618 due to less anticipated use. Also fay., Metered Postage $8,900, Equipment Maintenance $2,300, Maintenance Contract $18,200 and Material and Supplies $49,800 due to less activity; partially offset by Adj Prior Years Exp ($8,250) due to transferring some prior year expenditures from Remonumentation Grant to General Fund. 0.00% 0.00% $ 3,802,104.00 $ 3,106,859.00 $ 2,889,559.00 $ 217,300.00 6.99% 5/28/2013 34
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES .0.4.01. Jury Commission Personnel Expenditures $ 16,879.00 $ 16,879.00 $ 16,879.00 0.00% Operating Expenditures 68,776.00 68,776.00 55,776.00 13,000 00 18.90% Fav. Miscellaneous $1,000 and Metered Postage $12,000 due to less than anticipated use. Internal Support Expenditures 34,258.00 34,512.00 34,512.00 0.00% $ 119,913.00 $ 120,167.00 $ 107,167.00 $ 13,000.00 10.82% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 8,081,022.00 $ 7,633,943.00 $ 7,556,043.00 $ 77,900.00 1,541,933.00 1,556,933.00 1,188,833.00 $ 368,100.00 1,442,829.00 1,354,869.00 1,341,569.00 $ 13,300.00 1.02% 23.64% 0.98% 0.00% $11,065,784.00 $ 10,545,745.00 $ 10,086,445.00 $ 459,300.00 4.36% 5/28/2013 35
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES COUNTY TREASURER ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,129,377.00 $ 3,129,377,00 $ 3,071,977.00 $ 57,400.00 1.83% - Fay. Turnover, under-filled positions and vacancies. Operating Expenditures 4,606,640.00 4,606,640.00 4,209.340.00 397,300.00 8.62% - Fay. Contracted Services $234,300, Layout and Staking $56.000, Mailing Fees $148,300, Membership Dues $3.190, Computer Supplies $19,700 due to less anticipated use. Partially offset by unfav. Advertising ($25,060) due to increased use and advertising costs, Miscellaneous ($3,110), Register of Deeds ($7,460) and Foreclosure Notification ($36,200) due to increased activity. Internal Support Expenditures 559,514.00 782,804.00 768.254.00 14,550.00 1.86% - Fav. Info Tech Operations $14,550 due to anticipated expenditure to be lower than budget. Transfers Out 120,000.00 120.000.00 120,000.00 - 0.00% Division Total $ 8,415,531.00 $ 8,638,821.00 $ 8,169,571.00 $ 469,250.00 5.43% Department Total $ 8,415,531.00 $ 8,638,321.00 S 8,169,571.00 $ 469,250.00 5.43% 5/28/2013 36
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLETERCENT EXPLANATION OF SIGNIFICANT VARIANCES 64,910.00 Administration Personnel Expenditures Operating Expenditures $2,199,320.00 $ 2,199,320.00 $2,134,410.00 $ 436,868 00 473,268.00 $ 421,508.00 2.95% - Turnover and part-time positions. 51,760.00 10.94% - Fav. Personal Mileage $5,050 due to reduced travel; Professional Services $3,300, Special Event Program $2,000, Travel and Conference $18,000 and Workshops and Meetings $18.300 due to less than anticipated use. Internal Support Expenditures 206,089.00 211,197.00 $ 206,697.00 4,500.00 2.13% - Fay. Into Tech Operations $4,500 due to anticipated expenditure to be lower than budget. $2,842,277.00 $2,883,785.00 $ 2,762,615.00 $ 121,170.00 4.20% Department Total Personnel Expenditures $2,199,320.00 $2,199,320.00 $2,134,410.00 $ 64,910.00 2.95% Operating Expenditures 436,868 00 473,268.00 421,508.00 51,760.00 10.94% Internal Support Expenditures 206,089.00 211,197.00 206,697.00 4,500.00 2.13% $2,842,277.00 $2,883,785.00 $2,762,615.00 $ 121,170.00 4.20% 5/28/2013 37
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures $ 558,854.00 $ 558,854.00 $ 546,054.00 $ 12,800.00 2.29% Fay. Due to employee on short-term leave. Operating Expenditures Internal Support Expenditures Transfers 364,220.00 364,220.00 361,820.00 490,254.00 494,603.00 463,003.00 2,400.00 0.66% Fay. Special Projects $1,266, Fees-Per Diem $930, Travel and Conference $1,500 and Office Supplies $1,430 due to less anticipated use and activity. Offset by unfav. Library Continuations ($2,700) materials are continuously updated due to changes in the law and court decisions. 31.600.00 6.39% Fay. IT Operations $30,300 due to actual expenditures will be lower than budget because of LVPI transferring to Rochester Hills Library, Also Fay., Telephone Communications $1,300 reduced phone lines due to LVPI transferring to Rochester Hills Library. $ 1,413,328.00 $1,417,677.00 $1,370,877.00 $ 46,800 00 3.30% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 558,854.00 $ 558,854.00 $ 546,054.00 $ 364,220.00 364,220.00 361,820.00 490,254.00 194,603.00 463,003 00 $1,413,328.00 $ 1,417,677.00 $ 1,370,877.00 $ 12,800,00 2.29% 2,400.00 0.66% 31,600 00 6.39% 45,800.00 3.30% 5/28/2013 38
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 226,413.00 $ 226,413.00 $ 226,413.00 $ 0.00% Operating Expenditures 487,975.00 503,300.00 503,300.00 0.00% Internal Support Expenditures 4,354,046.00 4,540,277.00 4,640,277.00 (100,000.00) -220% Unfav - Drain Equipment Labor ($100,000) due to charges for administrative functions that are then partially re-allocated to the VVRC special revenue and proprietary funds. This is offset by favorable charges for services revenue. Transfers 56,165.00 56.165.00 56,165.00 0.00% Division Total $ 5,124,599.00 $ 5,32 , 55.00 $ 5,426,155.00 $ (100,000.00) -1.88% Department Total $ 5,124,599.00 $ 5,326.155,00 $ 5,426,155.00 $ (100,000.00) -1.88% 5/28/2013 39
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel $ 2,158,743.00 $ 2,158,743.00 $ 2,158,743.00 $ 0.00% - Controllable Operating 282,944.00 282,944.00 276,944.00 6,000.00 2.12% - Favorable Travel and Conference $4,000 and Periodicals Book Publ Sub $2,000 due to efforts to reduce spending. Internal Support Expenditures Transfer Out 420,434.00 444,179.00 444,179.00 0.00% - $ 2,862,121.00 $ 2,885,866.00 $ 2,879,866.00 $ 6,000 00 0,21% Compliance Office Controllable Personnel Controllable Operating Internal Support Expenditures Transfer Out Corporation Counsel Controllable Personnel 9 488.211.00 $ 1.387.247.00 $ 1,387,247.00 $ 32,467.00 47,856.00 47,856.00 $ 66,945.00 205,443.00 205,443.00 $ 18,170.00 18,170.00 $ $ 587,623.00 $ 1,658,716.00 $ 1,658,716.00 $ $ 2,050,766.00 $ 2,050,766.00 $ 2,020,766.00 $ 0.00% Effective Nov 3, 2012, per Misc Resolution #12257 (Auditing and Purchasing Reorganization), Compliance Office was created. 0.00% 0.00% 0.00% 0.00% 30,000.00 1.46% - Favorable due to vacancies/underfilled positions. Controllable Operating 59,133.00 59,133.00 54,133.00 5,000.00 8,46% - Favorable Computer Research Service $3,000 and Personal Mileage $2,000 due to efforts to reduce spending. Internal Support Expenditures Transfer Out 204,589.00 205,377.00 205,377.00 0.00% - $ 2,314,485.00 $ 2,315,276.00 $ 2,280.276.00 $ 35,000.00 1.51% Department Total Controllable Personnel Controllable Operating Internal Support Expenditures Transfers Out $ 4,697,720.00 $ 5,596,756.00 $ 5,566,756.00 374,544.00 389,933.00 378,933.00 691,965.00 854,999.00 854,999.00 18,170.00 18,170.00 30,000.00 11,000.00 0.54% 2.82% 0.00% 5,764,229.00 $ 6.859,858.00 $ 6,818,858.00 $ 41,000.00 0.60% 5/28/2013 40
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ADOPTED AMENDED BUDGET BUDGET Administration Personnel Expenditures $ 224,006.00 $ 224,006 00 $ 224,006.00 $ 0.00% Operating Expenditures 4,017.00 4,017 00 4,017.00 $ 0.00% Internal Support Expenditures 13,164.00 13,161.00 13,164.00 $ 0.00% $ 241,187.00 $ 241,187.00 $ 241,187.00 $ 0.00% Purchasing Personnel Expenditures $ 1,149,603.00 $ 95,299.00 95,299.00 $ 0.00% Effective Nov 3, 2012, per Misc Resolution #12257 (Auditing and Purchasing Reorganization), Purchasing is now included within the Compliance Office Division under the County Executive Administration Department. Operating Expenditures 16,785 00 Internal Support Expenditures 154,903.00 Transfers 1,396.00 9,604.00 1,396.00 9,604.00 0.00% 0.00% $ 1,321,291.00 $ 106,299 00 $ 106,299.00 $ 0.00% Equalization Personnel Expenditures $ 8,264,023.00 S 8,264,023.00 S 7,564,023.00 $ 700,000 00 8.47% Favorable due to vacancies/underfilled positions. Operating Expenditures 431,404 00 431,404.00 363.404.00 68,000 00 15.76% Favorable Personal Mileage $20,000, Printing $10,000, Professional Services $40,000 and Travel and Conference $6,000 due to efforts to contain costs partially offset by Unfavorable Membership Dues ($8,000) due to timing of invoices for dues/certifications during FY 2013. Internal Support Expenditures 891,979.00 1,119,279.00 1,119,279.00 0.00% Transfers 0.00% $9,587,406.00 $9,814,706.00 $ 9,046,706,00 $ 768,000.00 7.82% 5/28/2013 41
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fiscal Services Personnel Expenditures $ 7,825,302.00 $ 7,825,302.00 $ 7,325,302.00 $ 500,000 00 6.39% Favorable due to vacancies/underfilled positions. Operating Expenditures 391,339.00 391,339 00 341.339.00 50,000 00 12.78% Favorable Printing $15,000 and Professional Services $35,000 due to efforts to reduce spending. Internal Support Expenditures 1,238,974.00 1,355,033.00 1,355,033.00 0.00% Transfers 0.00% $ 9,455,615.00 $ 9,571,674.00 S 9,021,674 00 $ 550,000.00 5.75% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 17,462,934.00 843,545.00 2,299,020.00 $ 16,408,630 00 $ 15,208.630 00 $ 1,200,000 00 828,156 00 710.156 00 118,000 00 2,497,080 00 2,497,080 00 7.31% 14.25% 0.00% 0.00% $ 20,605,499.00 5 19,733,866.00 $ 18,415,866.00 $ 1,318,000.00 6.68% 5)28/2013 42
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 217,642.00 $ 217,642.00 $ 217,642.00 $ 0.00% 3,098.00 3,098.00 $ 3,098.00 0.00% 14,006.00 14,006.00 $ 14,006.00 0.00% $ 234,746.00 $ 234,746.00 $ 234.746.00 $ 0.00% $ 1,167.200.00 $ 1,167,200.00 $ 1,144,900.00 $ 22,300.00 1.91% Fay. due to FTE position filled with PTNE. 427,538.00 426,455.50 $ 363,455.50 63,000.00 14.77% Fav. Mail Handling-Postage $60,480 and Printing Copy charges, Paper & Supplies $1,000 due to lost CVT business, offset by unfav. Standard Mail & Printing revenues due to printing business being oulsourced to Oakland Schools. Fay. Expendable Equipment $4,300 & Equipment Maintenance $4,500 due to expenses less than expected. Unfav. Licenses and Permits ($3,600) due to increased costs in mail sorting equipment and software license and annual fees; increased spending in Software Rental Lease Purchase ($4,900) due to expected OmniRIM software upgrade. Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Support Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 726,846.00 762,821.00 $ 762,821.00 0.00% Transfers 0.00% $ 2,316,584.00 $ 2.356,476.50 $ 2,271,176.50 $ 85,300.00 3.62% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,384,842.00 $ 1,384,842.00 $ 425,636.00 429,553.50 740,852.00 776,827.00 1,362,542.00 $ 22,300.00 366,553.50 63,000.00 776,827.00 1.61% 14.67% 0.00% 0,00% $ 2,551,330.00 $ 2,591,222.50 $ 2,505,922.50 $ 85,300.00 3.29% 5/28/2013 43
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 235,568.00 $ 235,568.00 $ 216,768.00 $ 18,800.00 7.98% - Favorability due to underlined positions/vacancies. Operating Expenditures 5,764 00 5,764 00 5,764.00 0.00% - Internal Support Expenditures 18,310.00 18,310.00 18,310.00 0.00% - $ 259,642 00 $ 259,642.00 $ 240,842.00 $ 18,800.00 7.24% Facilities Engineering Personnel Expenditures 811,247.00 $ 811,247.00 8 811,247.00 $ 0.00% - Operating Expenditures 86,482.00 86,482.00 86,482 00 0.00% - Internal Support Expenditures 57,905.00 59 1 00 59,811.00 0.00% - $ 955,634.00 $ 957.540.00 $ 957,540.00 $ 0.00% Department Total Personnel Expenditures $ 1,046,815.00 $ 1,046.815,00 $ 1,028,015.00 $ 18,800 00 1.80% Operating Expenditures 92,246.00 92,246.00 92,246.00 0.00% Internal Support Expenditures 76,215.00 78,121.00 78,121.00 0.00% $ 1,215,276.00 $ 1,217,182.00 $ 1.198,382.00 $ 18,800 00 1.54% 5/28/2013 44
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -- -------- ____------__ —_—_—________ _____----- ----- Administration Personnel Expenditures $ 738,928.00 $ 738,928.00 $ 608,928.00 $ 130,000.00 17.59% Favorable due to underfilled positions/vacancies. Operating Expenditures 290,122.00 370,122.00 256,122.00 $ 114,000.00 30,80% Favorable Fees-Per Diem $6,000, Legal Services $75,000, Professional Services $30.000 and Travel and Conference $3,000 due to efforts to reduce spending. Internal Support Expenditures 34,367.00 36,741.00 36,741.00 $ 0.00% Transfer Out $ 1,063,417 00 $ 1,145,791.00 $ 90 .791 00 $ 244,000.00 21.30% Workforce Management Personnel Expenditures $ 1,851,765.00 $ 1,851,765.00 $ 1,791,765.00 $ 60,000.00 3.24% Favorable due to underfilled positions/vacancies. Operating Expenditures 198,795.00 198,795.00 192,295.00 $ 6,500.00 3.27% Favorable Printing $1,500, Travel and Conference $3,000, Computer Supplies $1,000 and Expendable Equipment $1,000 due to efforts to reduce spending. Internal Support Expenditures 491,743.00 522,908 00 522,908.00 $ 0,00% Transfer Out S 2,542.303,00 2,573,468.00 $2,506,968.00 8 66,500.00 2.58% Benefits Administration Personnel Expenditures $ 169,398.00 $ 169,398.00 $ 164,398.00 $ 5,000.00 2.95% Favorable due to underfilled positions/vacancies. Operating Expenditures 16,977.00 16,977.00 7,977.00 $ 9,000.00 53.01% Favorable Travel and Conference $4,000, Expendable Equipment $2,000 and Office Supplies $3,000 due to efforts to reduce spending. Internal Support Expenditures 154,089.00 154,089,00 154,089,00 $ 0.00% Transfer Out $ 340,464.00 $ 340,464.00 $ 326,464.00 $ 14,000.00 4.11% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 2,760,091.00 $ 2,760,091,00 505,894.00 585.894.00 680,199.00 713,738.00 $2,565,091.00 456,394.00 713,738.00 $ 195,000.00 7.06% 129,500.00 22.10% 0.00% $ 3,946,184.00 8 4,059,723.00 $3,735,223,00 $ 324.500 00 7.99% 2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ry ryyro ----- MN- ------ Administration Personnel Expenditures 202,769.00 $ 202,769.00 $ 202,769.00 0.00% - Operating Expenditures 9,760,134.00 9,745,134.00 7,670,134.00 2,075,000.00 21.29% - Fav. Foster Boarding Homes $325,000. Fay. Private Institutions Residential and Private Institutions Foster Care $1,400,000. Fay. Independent Living $350,000, Costs are based on caseload, difficulty of care, and treatment of services ordered by the Court. Fay. is partially offset by unfav. Non-Dept. Child Care Subsidy Revenue (50% reimbursement). Internal Support Expenditures 14,014.00 14,014 00 14,014.00 0.00% - Transfers Out $ 9,976,917.00 $ 9,961,917.00 $ 7,886,917.00 $ 2,075,000.00 20.83% Health Personnel Expenditures $ 23,903,572.00 $ 23,903,572.00 $ 22,153,572.00 1,750,000.00 7.32% - Fay. due to turnover and underfilled positions. 4.22% - Fay. Professional Services $150,000 due to contractor accepting Medicaid rates. Fay. Laboratory Supplies $65,000 due to the utilization of available grant funding to purchase supplies along with receiving supplies from the State. Fay. Medical Supplies $60,000 due to reduction in the need for medical delivery systems (i.e. syringes). F"av. Drugs $25,000 due to discounted prices through Centers for Disease Control. Partially offset by unfay. Vaccines ($100,000) due to increase in prices. -3.17% - Unfav. Info Tech Operations ($150,000) which is partially offset by fay. Telephone Communications $50,000 based on usage. Operating Expenditures 4,737,185 00 4,741,834 02 4,541 834 02 200,000.00 Internal Support Expenditures 2,819,550.00 3,154,167.00 3,254,167 00 (100.000 00) Transfers Out 8,640.00 8,640.00 8,640.00 $ 31,468,947.00 $31,808,213.02 $ 29,958,213.02 $ 1,850,000.00 5.82% 502013
$ 21,194,779.00 $ 21,294,210.00 $ 21,404,210.00 $ 0.00% $ 766,497.00 $ 766,497.00 $ 706,497.00 $ 60,000.00 7.83% - Fay. due to underfilled positions. Internal Support Expenditures Transfers Out Homeland Security Operating Expenditures Personnel Expenditures $ 3,741,357.00 3,769,589.00 3,669,589.00 100,000.00 2.65% - Fay. Provisions $40,000 due to increased reimbursement for improved nutritional requirements. Fay. Medical Services Physicians $25,000 due to the implementation of a new system with Federally Qualified Health Center. Fay. Custodial Supplies $20,000 due to continued efforts to minimize expenses and contain costs. Fay. Hospitalization $15,000 due to improved on-site physician services. Fay. Professional Services $15,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Partially offset by unfav. Medical Supplies ($15,000) to more accurately account for charges incurred. 2,606,055.00 2,677,254.00 2,762,254.00 (85,000.00) -3.17% - Unfav. Info Tech Operations ($75,000) and Radio Communications ($10,000) based on usage. COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET ------- ------- Children's Village Personnel Expenditures AMOUNT FAVORABLE (UNFAVORABLE) PERCENT AMENDED FY 2013 BUDGET FORECAST EXPLANATION OF SIGNIFICANT VARIANCES $ 14,847,367.00 $ 14,847,3 7.00 $ 14,972,367.00 $ (125,000.00) -0.84% - Unfav. primarily due to Overtime. Operating Expenditures 289,680.00 304,363.00 289,363.00 15,000.00 4.93% - Fay. Equipment Maintenance $20,000 due to limited repair costs incurred on specialty/hazmat vehicles. Partially offset by unfav. Professional Services ($5,000) due to stenographer used during Grant Allocation Committee meetings. Internal Support Expenditures 484,009.00 495,153.00 520,153.00 (25,000.00) -5.05% - Unfav. Info Tech Operations based on usage. Transfers Out $ 1,540,186.00 $ 1,566,013.00 $ 1,516,013.00 $ 50,000.00 47/2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1,685,000.00 2,390,000.00 (210,000.00) Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $ 39,720,205.00 18,528,356.00 5,923,628.00 8,640.00 $ 39,720,205.00 $ 38,035,205.00 $ 18,560,920.02 16,170,920.02 6,340,588.00 6,550,588.00 8,640.00 8,640.00 4.24% 12.88% -3.31% 0.00% ------------ -------- -------- ----- $ 64,180,829.00 $ 64,630,353.02 $ 60,765,353.02 $ 3,865,000.00 5.98% 54§2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Public Services - Admin. Personnel Expenditures $ 200,685.00 $ 200,685.00 200,685.00 $ 0.00% - Operating Expenditures 4,800.00 4,800.00 4,800.00 0.00% - Internal Support Expenditures 5,922.00 5,922.00 5,922.00 0.00% - 211,407.00 $ 211,407.00 $ 211,407.00 $ 0.00% Veterans Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,506,056.00 $ 1,506,056.00 195,912.00 195,912.00 171,173.00 172,138.00 1,456,056.00 $ 195,912.00 172,138.00 50,000.00 3.32% - Favorable due to vacancieskinderfilled positions. 0.00% - 0.00% - 0.00% $ 1.873,141.00 $ 1,874,106.00 $ 1,824,106.00 $ 50,000.00 2.67% Community Corrections Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures $ 3,582,750.00 $ 3,582,750.00 502,025.00 573,987.00 522,072.00 620,659.00 3,582,750.00 $ 520,987.00 620,659.00 0.00% - 53,000.00 9.23% - Favorable Contracted Services $50,000 and Personal Mileage $3,000 due to efforts to contain costs. 0.00% - 0.00% - 53,000.00 1.11% $ 4,606,347.00 $ 4,777,396 00 $ 4,724,396.00 $ $ 831,877.00 $ 831,877.00 $ 801,877.00 $ 30,000 00 3.61% - Favorable due to vacancies/underfilleci positions. 89,689.00 89,689.00 89,689.00 0.00% - Internal Support Expenditures 242,089.00 244,325.00 244,325.00 0.00% - $ 1,163,655.00 $ 1,165,891.00 5 1,135,891.00 $ 30,000.00 2.57% See related revenue offset, f1619/20 1 3
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Medical Examiner Personnel Expenditures $ 3,211,406.00 $ 3,211,406 00 $ 3,111,406 00 $ 100,000 00 3.11% - Favorable due to vacancies/underfilled positions. Operating Expenditures 520,006.00 530,119.74 530,119.74 0.00% - Internal Support Expenditures 958,305.00 978,320.00 978,320.00 0.00% - Transfers 8 4,689,717.00 $ 4,719,845,74 $ 4,619,845.74 $ 100,000 00 2.12% Animal Control Personnel Expenditures Operating Expenditures internal Support Expenditures Transfers Out Circuit Court Probation Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,120,779.00 $ 2,135,554.00 $ 1,985,554.00 $ 150,000.00 190,097.00 221,710.75 221,710.75 841,553.00 927,635.00 927,635.00 a 7.02% - Favorable due to vacanciestunde..rfilled positions. 0.00% - 0.00% - $ 3,152,429.00 $ 3,284,899.75 $ 3,134,899.75 $ 150,000 00 4.57% 0.00% 54,326.00 54,326.00 54,326.00 0.00% 527,581.00 529.806.00 529,806.00 0.00% $ 581,907.00 $ 884,132.00 $ 584,132.00 $ 0.00% Department Total Personnel Expenditures $ 11,453,553.00 $ 11,468,328.00 $ 11,138,328.00 $ 330,000.00 2.88% Operating Expenditures 1,556,855.00 1,670,544,49 1,617,544.49 53,000 00 3.17% Internal Support Expenditures 3,268,695.00 3,478,805 00 3,478,805.00 0.00% Transfers Out $ 16,279,103.00 $ 16,617,677.49 $ 16,234,677.49 $ 383,000.00 2.30% * See related revenue offset N/2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -- --- ------- Administration Personnel Expenditures Operating Expenditures $ 1,187,734.00 $ 1,187,734.00 $ 1,184,134.00 $ 3,600.00 338,222.00 420,146.00 322,346.00 97,800,00 71. 0.30% - Turnover and underfills. 23.28% - Fay. Professional Services $59,000 due to utilization of PTNE position to perform services previously obtained through professional services: Printing $17,400, Periodicals Books $5,000, Mileage $8,400 and Travel $8,000 based on anticipated usage. Internal Support Expenditures 65,339.00 116,084.00 114,284.00 1,800.00 1.55% Fay. Telephone Communications $400 and Motor Pool $1,400 based on usage. Transfers $ 1,591,295.00 $ 1,723,964.00 $ 1,620,764.00 $ 103,200.00 5.99% Planning and Economic Development Services Personnel Expenditures $ 3,674,447.00 $ 3,674,447.00 $ 3,330,047.00 $ 344,400.00 9.37% Turnover and uncierfills. Operating Expenditures 1,002,713.00 1,285,592.00 1,1:27,492.00 158,100.00 12.30% - Fav. primarily in Professional Services for NO HAZ Program $6,200 based on reduced resident participation (offset by reduced program reimbursement); Business Recruitment $35,400 due to an increased level of local activity in regards to business retention and expansion work; Software Maint $23,800 due to decreased maintenance costs; Workshop & Meetings $87,100; Mileage $5,000 & Printing $40,300 based on expected usage. Partially offset by unfav. Ad] Prior Yr ($36,100) & Supplies ($3,600) due to usage. Internal Support Expenditures 728,867.00 777,703.00 776,203.00 1,500.00 0,19% Fav. IT Ops $17,200 due to usage less than anticipated. Unfav. Telephone Comm ($10,300), Copier ($4,000) and Insur Fund ($1,400) due to usage. Transfers $ 5,406,027.00 $ 5,737,742.00 $ 5,233,742.00 $ 504,000.00 8.78% 5/W2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED AMENDED BUDGET BUDGET ----------- Community and Home Improvement AMOUNT FY 2013 FAVORABLE FORECAST UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Personnel Expenditures $ 108,354.00 $ 108,354.00 $ 108,354.00 $ 0.00% Operating Expenditures Transfers Workforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 108,354.00 $ 108,354.00 $ 108,354.00 $ $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% 0.00% 0.00% Department Total Personnel Expenditures $ 4,996,155 00 $ 4,996,155.00 Operating Expenditures 1,340,935.00 1,705,738.00 Internal Support Expenditures 794,206.00 893,787.00 Transfers $ 4,648,155.00 $ 348,000.00 1,449,838.00 255,900.00 890,487.00 3,300.00 6.97% 15.00% 0.37% 0.00% $ 7,131,296,00 $ 7,595,680.00 $ 6,988,480.00 $ 607,200.00 7.99% 5 ..;;1013
$ 269,619.00 30,599.00 18,000.00 1,100,000.00 100.00 269,649.00 30,599.00 18,000.00 1,400,000.00 1,805,511.00 $ 269,649 00 $ 30,599.00 18,000.00 1,400,000.00 1,805,511.00 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds Logos Trademarks Intellect Property Road Commission \Current Drain Assessment Road Commission \Tri Party Agreement Disaster Supplies 3,141.00 3,141.00 0.00% Provisions 30,000.00 30,000.00 30,000.00 0.00% Transfer to Community Mental Health Authority 9,620,616.00 9,620,616 00 9,620,616.00 0.00% Total $ 11,368,964.00 $ 13,177,516,00 $ 13,177,516.00 $ 0.00% COUNTY BUILDINGS $ 3,355,178.00 $ 2,911,604.00 $ 3,111,604.00 $ (200,000.00) -6.87% Unfav ($200,(100) related to Maint Dept Charges for GFGP areas due to increase in requests from departments. STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties 73,000.00 $ 73,000 00 $ National Assoc. of Counties 24,700.00 24,700.00 S.E.M.C.O.G. 500,000.00 500,000 00 Traffic Improvement Association 30,000.00 30,000.00 Total 627,700.00 $ 627,700.00 $ 73,000.00 $ 24,700.00 500,000.00 30,000.00 0.00% 0.00% 0.00% 0.00% 621,700.00 $ 0.00% SUNDRY EXPENSE 000.00 $ 300,000,00 $ 300,000.00 $ 0.00% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Emergency Salaries Fringe Benefit Reserve Grant Match Into Tech Development Legislative Expense Misc. Capital Outlay Overtime Appropriation 137,521.00 348,366..00 1,310,000.00 5,100,000.00 1,160,000.00 5,816,100 00 36,100.00 75,000.00 53,000.00 122,746.00 156,276.00 1,310,000 00 5,400,000 00 846,449.00 3,992,995.00 36,400.00 44,886.00 53,000.00 $ 122,746.00 $ 156,276.00 1.310,00000 5,400,000.00 846,449.00 3,992,995.00 36,400.00 44,886.00 53,000.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 544013
ADOPTED BUDGET 250,000.00 AMENDED BUDGET 250,000 00 FY 2013 FORECAST 250,000.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% 0.00% Summer Employees Salary Appropriation Total $ 14,586,687.00 $ 12,212,752.00 $ 12,212,752.00 $ EXPLANATION COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Building Fund $ 430,185.00 1,844,000.00 2,356,676.00 2,200,000.00 300,000_00 430,185.00 1,844,000.00 2.356,676,00 2,200,000.00 300,000 00 $ 430,185.00 $ 1,844,000.00 2,356,676.00 336,000.00 300,000 00 1,864,000.00 0.00% 0.00% 0.00% 84.73% 0.00% Fav due to budget anticipating a full year for debt service; actual debt service schedule shows only that one interest payment will be due in FY 2013 as well as first interest payment will use the accrued interest on sale of bonds thus reducing the required transfer amount. $ 7,130,861.00 $ 7,130,861.00 $ 5,265,861.00 $ 1,864,000.00 26.14% TOTAL NON-DEPT. APPROPRIATIONS $ 37,369,390.00 $ 36,360,433.00 $ 34,695,433.00 $ 1,664,000.00 4.58% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund Social Welfare Fund Foster Care $ 22,568,532.00 $ 22,660/163.00 $ 22,660463.00 $ 1,000.00 1,000.00 1,000.00 0.00% 0.00% $ 22,569,532.00 $ 22,661,463.00 $ 22,661,463.00 $ 0.00% TOTAL EXPENDITURES $ 59,938,922.00 $ 59,021,896.00 $ 57,357,896.00 $ 1,664,000.00 2.82% 5/2e7t 01 3
FY 2013 BUDGET AMENDMENTS
FY 2013 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. #12249 - 10/18/2012
Sheriffs Office - OCCMHA Agreement Continuation of Expanded JAWS & Related Positions
M.R. #12257 - 11/01/2012
County Executive - Auditing and Purchasing Reorganization
M.R. 11/01/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
$ 418.655,204.00
$ 128,626.00
(145,228.00)
M.R. #12270 - Springfield Twp.
M.R. #12271 - Brandon Twp.
M.R. #12272 - Orion Twp.
M.R. #12273 - Bloomfield Twp.
M.R. #12274 - Oakland Twp.
M.R. #12264 11/0112012
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Commerce Twp.
$ 24.279.00
$ 22,000.00
$ 22,333.00
$ 48,177.00
$ 31,235.00 $ 148,024.00
21,768.00
M.R. 11/28/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
MR. #12282 - Independence Twp.
M.R. #12283 - Highland Twp.
M.R. #12284 - City of Troy
50,000.00
19,564.00
46,667.00 $ 116,231.00
M.R. #12294 11128/2012 9,404.00
Circuit Court - 2013 Michigan Drug Court Grant Program (Juvenile Treatment Court) Grant Acceptance
M.R. #12295 11128/2012 18,940.00
Circuit Court - 2013 Michigan Drug Court Grant Program (Adult Treatment Court) Grant Acceptance
M.R. #12322 12/13/2012
Management & Budget Fiscal Year 2012 Year-End Report and Budget Amendments
Encumbrances
Carry Forwards
M.R. #12304 12/13/2012
Circuit Court - FY 2013 Circuit Court Position Changes
M.R. #12336 12/13/2012
Clerk/Register of Deeds - Position Funding Changes and Creation of New Position
$ 369,357.34
$ 2,117,410.00 $ 2,486,767.34
(30,430.00)
(447,079.00)
M.R. 02/07/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13015- City of Sylvan Lake 34,333.00
M.R. #13016- West Bloomfield Twp. $ 158,333.00
M.R. 413019 - City of Farmington Hits S 51,000.00 $ 243,666.00
M.R. #13013 02/07/2013
Department of Facilities Management - Memorandum of Agreement with US Dept of Commerce $ 40,608.00
M.R. #13027 03/06/2013
Sheriffs Office - Use of Forfeited Funds for Equipment and Training 69,580.00
55
FY 2013 BUDGET AMENDMENTS
M.R. #13064 - 03/21/2013
M&B FY 2013 Second Quarter Report
Adjustments to Human Resources
Adjustments to Circuit Court
Adjustments to Public Services - Animal Control
Adjustments to Economic Development
Adjustments to Clerk/Register of Deeds
Adjustments to Sheriffs Office
$ 80,000.00
$ 50,000.00
$ 30,500.00
$ 163,133.00
$ (186,711.00)
$ 584,926.00 $ 721,848.00
M.R. 03/21/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13060 - Lyon Twp $ 46,070.00
M.R. #13061 - City of Rochester Hills $ 105,029.00 $ 151,099.00
M.R. #13051 - 03/21/2013
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Pontiac 77,047.00
M.R. #13070 - 03/21/2013
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Independence Twp $ 84,879.00
TOTAL AMENDED BUDGET AS OF 03/31/2012 $ 422,350,954.34
56
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT TAX REVOLVING FUND 51600 REVENUES Charges for Services $25,000,000.00 $25,000,000.00 $18,750,000.00 ($6,250,000.00) -25 00% Unfav. Collection Fees ($2,000,000) due to lower number of parcels turned over as delinquent for tax year 2012. Also, unfav. Interest on Delinquent Taxes ($4,250,000) due to slower collection rate for older delinquencies as well as decreasing number of older delinquencies. 13.51% Fav. Prior Years Adjustments $1,295,410 due to interest charges on older delinquencies, Michigan Tax Tribunal Decisions and local unit corrections during March. July and December Boards of Review. Offset by unfav. Income from Investments ($1,022,090) due to falling interest rates on investments. 0.00% 31.28% Fay, Indirect Costs due to actual charges determined after budget finalization. Other Revenues 2,022,497.00 2,022,497.00 2,295,010.00 273,313.00 Total Revenues $27.022,497.00 $27,022,497.00 OPERATING EXPENSES Personnel Expenditures $ 106,968 00 106,968.00 $ 106,968.00 Operating Expenditures 460,250.00 460,250.00 316,301100 143,950.00 $21,045,810.00 ($5,976,687.00) -22.12% Interest Expense I ransfer Out to Other Funds: General Fund - Collection Fees GE - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES" Total Net Assets - Beginning Total Net Assets - Ending 1,750,000.00 1,750,000 00 90,900.00 1,659,100.00 94.81% Fay. related to lower debt interest rates/level of debt. 5,558,923.00 5,658,923.00 5,658,923.00 0.00% 10,800,000 00 10,800.000.00 10,800,000.00 0.00% 1,620,900.00 1,620,900.00 1,620,900.00 0.00% 1,873,699.00 1,873,699.00 1,873,699.00 0.00% 1,305,800.00 1,305,800.00 1,305,800.00 0.00% $ 21,259 32200 5 21 259,322.00 $_ 21,259,322.00 0.00% $ 23.576,540.00 $ 23,576,540.00 $ 21,773,490.00 $ 1,803,050 00 7.65% $3,445,957.01) $3,445,957.00 $727,680.00) ($4,173,637.00) $206.370,154.03 $205,642,474.03 Ending FY 2012 Designated Fund Balance**: NP-UnRes - Designated - Debt Service NP-Un Res - Designated - Delinq Taxes Receivable NP-Un Res - Designated - Collection Fees Undesignated - Fund Balance Total Net Assets Ending $50,766,956.00 144,567,825.50 11,035,372.53 ($727,680.00) Lzu,s4,0.3 * Please note that in the Adopted Budget (line-item hook) this is budgeted as 'Budgeted Equity Adjustments" in th5 expense category ** Please note the designated equity amounts are adjusted at year-end onl: 125 DTRF 51600 Quarterly Forecast.xlsx 57/2013
($61,319.00) ($522,620.00) 4.100.00 125,000.00 ($461.301.00) 752.309/D -96.72% Unfav. Income from Investments is due to lower cash balance and reduced rates. ($120,900.00) $63,681.00 $ (518.520.00) NET OPERATING INCOME (LOSS) ($61,319.00) NON-OPERATING REVENUE (EXPENSE) 125,000 00 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS $63,681.00 TRANSFERS OUT TOTAL NET INCOME (LOSS)* $63,681.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $63,681.00 ($518,520.00) 760,800.00 $242,280.00 ($582,201.00) 85132,20 FY 2013 SECOND QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCEE DELINQUENT PERSONAL PROPERTY TAX (51800) OPERATING REVENUE $1,017 158 00 $1,017,158.00 $54810000 ($469,058.00) -46.11% - Unfav. Administration Fees ($351,900) due to fewer delinquencies. Also,unfav. Miscellaneous rev line item ($114,858) due to budget established but no activity expected OPERATING EXPENSE 1,078,477.00 1,078,477 00 1,070,720.00 $7,757.00 0.72% - Fav. Controllable Personnel $40,753 due to underlined position. Also, favorable Professional Services $95,600 due less activity, Postage-Standard Mailing $10,000, Expendable Equipment $2,000. Office Supplies $2,500, Telephone Communications $2,000 due to less anticipated use. Partially offset by unfav, Indirect Costs ($146,800) due to actual charges determined after budget finalization. * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments" in the expense category. 5/28/2013 1-8
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (501300) OPERATING REVENUE $ 8,650,623.00 $ 8,832,163.00 $ 8,832,163.00 0.00% OPERATING EXPENSE $ 22,958,010.00 $ 23,013,731.00 $ 23,013,731.00 $ 0.00% NET OPERATING INCOME (LOSS) $ (14,307 ')8-"' 00) $ (14,181,568.00) (14,181,568.00) 0.00% NON-OPERATING REVENUE $ 11,512,650.00 $ 11,512,650.00 $ 11,512,650.00 $ 0.00% (EXPENSE) TOTAL INCOME BEFORE TRANSFERS TRANSFERS IN CAPITAL IMPROVEMENT PROGRAM TOTAL NET INCOME (LOSS)" $ (2,794,737.00) $ (2,658,918.00) $ - $ $ (2,794,737.00) $ (2,668,918.00) (2,668,918.00) $ $ (2,668,918.00 0.00% TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 99,900,637.00 97,231,719.00 2013
NON-OPERATING REVENUE/(EXPENSE) 67,500 00 67,500.00 67,950.00 450.00 TRANSFER IN TRANSFERS (OUT) NET REVENUES OVER (UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $0.00 $0.00 ($414,730.00) ($414,730.00) 4,553,906.66 $4,139,176.66 COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET ACTUAL FAVI(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -3.59% Unfav - Reimbursement Salaries ($1,000,000) due to unallocated payroll charges for turnover and vacant positions offset in favorable Salaries and Fringes. -7.04% Unfav - External Dispatch Services ($5,000), External Equipment Rental ($10,000) and External Maintenance Contracts ($10,000) due to the SCADA billing for West Bloomfield Township ending because they are now on their own system. -3.64% 2.16% Fay - Salaries $570,000 and Fringes $430,000 due to turnover and vacant positions. Unfav - Material and Supplies ($472,000) the result that the budget needs to be updated for the inventory being tracked through CAMS. Fav - Natural Gas $5,000 a result of lower cost. Unfav - Laboratory Supplies ($6,000) a result that a budget needs to be developed for ldexx laboratory supply charges. Fav - Depreciation Equipment $68,646 and Depreciation Vehicles $70,287 due to over estimated depreciation schedules. Unfav - Drain Equipment Materials ($5,000) a result of no budget for materials that are being tracked through CAMS for use in rebillable repair jobs. Unfav - Information Technology Development ($9,000) for maintenance performed on the Automatic Meter Reading System. Unfav - Equipment Repair ($5,000), Equip Repair Motor Vehicle ($25,000), Small Tools ($10.513) the result of actual spending being more than budget projection. (415,180.00) 615.08% 0.57% Fav - Accrued Interest Adjustment for accrued booking adjustment for investment income. DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside $27.831,635.00 $27,831,635.00 526,831,635.00 (51,000,000 30) Outside 355,000.00 355,000.00 330.000.00 ($25,000.00) Total Revenue 28,186,535.00 28,186,635.00 27,161.6 5.00 (1,025,000.00) OPERATING EXPENSES 28,254 5.00 28,254,135.00 27,644,315.00 609,820.00 NET INCOME (LOSS) BEFORE (67,500.00) (67 on no (482,680.00) 0.00% 0.00% 09/2013
CLAIMS PAID TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) 768,500.00 768.500.00 768,500.00 $ 4,609,442.00 8 4,609,442 00 $ 4,609,442.09 $ (1,911,183.00) (1,911,183.00) (1,911,183.00) 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAVI(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue Inside Revenue 2,698,259.00 2,698,259.00 2,698,259.00 0.00% Total Operating Revenue $ 2,698,259.00 8 2,698,259.00 5 2,698,259.00 0.00% OPERATING EXPENSE $ 3,840,942.00 $ 3,840,942 00 3,840,942.00 $ 0.00% - NON-OPERATING REVENUE (EXPENSE) 400,000.00 400,000.00 400,000.00 0.00% NET REVENUES OVERALINDFR) EXPENSES 5 (1,511,183.00) $ (1,511,183.00) (1,511,183 00) $ TOTAL NET ASSETS - BEGINNING 16,470,258.00 TO FAL NET ASSETS - ENDING 14.950,075.00 5/28/2013 61
COUNTY OF OAKLAND FY2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED BUDGET BUDGET FY2013 FORECAST VARIANCE FAVIIIINFAV) PERCENT !FRINGE BENEFITS FUND 67800 EXPLANATION OF SIGNIFICANT VARIANCES An • n•nnnn• OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION PTNE DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN PTNE EMPLOYEE IN-SERVICE TRAINING EMPLOYEE BENEFITS UNIT FLEX BENEFIT PLAN WELLNESS UNIT FRINGE BENEFITS TUPION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE INSURANCE DENTAL INSURANCE 48.561,700 48,561,700 49,700 000 1,138,300 2.34% - Charges from departments favor ble. due to underestimated budget. 2,103,500 2,103,500 2,103,500 0.00% 300,000 300,000 300,000 0.00% 14,350,000 14,350,000 14.350 000 0.00% 175,000 175,000 175,000 0.00% 1,361,000 1,361,000 1.361.000 0.00% 842,000 842,000 842,000 0.00% 200,000 200,000 200,000 0,00% 498,800 498,800 498,800 0.00% 95,500 95,500 95,500 0.00% 260,000 260,000 260,000 0.00% 800,000 800,000 800,000 0.00% 550,000 550,000 550,000 0.00% 15,000,000 15,000,000 14,500,000 (500,900) -3.33% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. 31,820,000 31,820,000 30,000,000 (1,820,000) -5.72% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. 10,000,000 10,000,000 9,500,000 (500,000) -5.00% - Unfavorable due to increase in employee prescription co-pays. Offset by favorable expense. 3.316,000 3.316 000 3,316,000 0.00% VISION INSURANCE DISABILITY INSURANCE SHORT TERM DISABILITY WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME ADJUST PRIOR YEAR REVENUE EXT - FLEX BEN MEDICAL - EMP1 OYEE EXT - MEDICAL INSURANCE EXT - PRESCRIPTION DRUG REBATES EXT - DENTAL INSURANCE EXT - VISION INSURANCE EXT - FLEX BEN LIFE INSURANCE EXT - FLEX BEN DENTAL INSURANCE EXT - FLEX BEN VISION INSURANCE EXT - FORFEITURE OF DEPOSITS EXT - TRAINING EXT - WELLNESS EXT - OTHER REVENUE - ICMA REBATES TOTAL REVENUE 216,500 216,500 2,500,000 2,500,000 2083,800 2,683,800 600,000 800.000 542,900 542,900 5.000,000 5.000,000 280,000 280,000 600.020 600,000 25,000 25,000 2,500 2,500 350.030 350,000 115,000 11.5,000 105.000 105.000 20,000 20.000 - - '150.000 150,000 143.624.200 143,624,200 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Favorable closed out Aetna life insurance deposit account. 0.00% 0.00% 16.67% Favorable due to more than expected prescription rebates. 0.00% 0.00% 0.00% 0.00% 0.00% 4500.00% - Favorable due to International City Management Association (ICMA) forfeitures. 0.00% 0.00% 0.00% -0.3E% 216,500 2,500,000 8,300 8,300 2,683,800 800,000 542,900 150,000 150,000 5,000,000 280,000 700,000 100,000 25,000 2,500 350,000 115,000 105,000 920,000 900,000 2,000 2,000 4,000 4,000 150 000 - 143 106,800 (517,400) SIGIEMID OTR FORECAST VAr3b331FE 20171EY 2E13 2n3I GE BENEFITS FY2313 Col C/62CaM ASY
324,000 2,500.000 2,683,800 800,000 262,900 300,000 143.624,200 324,000 2,500,000 2,683,800 800 000 262,900 300,000 143,624,200 324,000 2.500,000 2,683,800 800,000 262,900 250,500 135,574,700 0.00% 0.00% 0.00% 0.00% 0.00% 16.50% Favorable due to actual charges developed after budget finalization. 5.60% 49,500 8,049,500 7,532,100 0.00 0.00 7,532,100 25,084,093 32,616,193 COUNTY OF OAKLAND FY2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY2013 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ---------- ------------- OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINC. 20,520,000 20,520,000 20,520,000 0.00% RETIREES MEDICAL - VEBA DEBT INT. 28,041,700 28,041,700 28,041,700 0.00% RETIREMENT ADMINISTRATION 2,403.500 2,403,500 2,403.500 0.00% DEFINED CONTRIBUTION PLAN 14,500.000 14 500 000 14,500,000 0.00% DEFINED CONTRIE3LITION PLAN - PTNE 175.000 175.000 175.000 0.00% EMPLOYEE IN-SERVICE TRAINING 1,011,000 1.011,000 1,011,000 0.00% 1N-SERVICE TRAINING - INFO TECH 350,000 350,000 350,000 0.00% EMPLOYEE BENEFITS UNIT 842,000 842,000 842,000 0.00% FLEXIBLE BENEFIT PAYMENTS 200,000 200,000 200,000 0.00% WELLNESS PROGRAM 498,800 498.800 498,800 0_00% ACCOUNTING SERVICES 95,500 95.500 95 500 0.00% TUITION REIMBURSEMENT 260,000 260.000 260 000 0.00% RETIREMENT HEALTH SAVINGS 800,000 800,000 800.000 0.00% GROUP LIFE INSURANCE 900,000 900,000 900.000 0.00% SOCIAL SECURITY 15,000,000 15,000,000 14,500,000 500,000 3.33% - Favorable due to projected costs less than budget projections, Offset by unfavorable revenue. MEDICAL INSURANCE 37,100,000 37,100,000 30,000,000 7,100,000 19.14% - Favorable due to projected costs less than budget projections and BCBS settlement adjustments. Partially offset by revenue. PRESCRIPTION COVERAGE 10,600,000 10,600,000 -10,200,000 400,000 3.77% - Favorable due to increase in employee prescription co-pays. Offset by unfavorable revenue. DENTAL INSURANCE 3,456,000 3,456,000 3,456,000 0.00% VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION CHILD CARE FACILITY INDIRECT COSTS TOTAL EXPENSE NET REVENUE OVER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING SECOND 0P FORECAST iscA! non VeFsic 2,,F2( 2013 7nd qtr farccas 0 FRIN(,F RENE Y2rni 22,1 ,,63ca
NET OPERATING INCOME (LOSS) (S1,771,528.00) NON-OPERATING REVENUE (EXPENSE) 278,744.00 ($1,771,528.00) ($2,068,028.00) 278,744.00 278,744.00 ($206,500.00) 0.00 16.74% 0.00% COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCE OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE OPERATING EXPENSE $4,875,421.00 $4,875,421.00 6,646,949.00 6,646,949,00 $4,525,421.00 6,593,449.00 ($350,000,00) 53,500.00 -7.18% - Unfav. T-hangar rental ($350,000) due to a decrease in number of T-hangars leased. 0.80% - Fay. indirect cost $69,000 due to actual charges developed after budget finalization. Unfav adj prior years expense ($13,000) due to FY12 expenses paid in FY13, and garbage and rubbish disposal ($2,500) due to monthly service fee not budgeted. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($1,492,784.00) ($1,492,784.00) $ (1,789,284.00) ($296,500.00) TRANSFERS IN CAPITAL CONTRIBUTION 1,586,804.00 TOTAL NET INCOME (LOSS) $94,020.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 1,586,804.00 1,586,804.00 ($202,180 00) $ 82,639,500.00 $82.437,020.00 $0.00 ($296,500.00) 0.00% £91,020.00 5/28/2013 64
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES --------------- - ADOPTED BUDGET AMENDED BUDGET FY20'13 FORECAST VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue 50,000.00 $ 50,000.00 $ 107.000.00 $ 57,000.00 114.00% - Fay, increase warranty reimbursement $40,000 due to GM warranty claims handled in-house; increase ext-productive labor $17,000 due to higher than expected CVT service. Inside Revenue 8,043,391.00 # 8,094,072.00 8,094,072.00 $ 0.00% Total Revenue $ 8,093,391.00 $ 8,144,072.00 $ 8,201,072.00 $ 57,000.00 OPERATING EXPENSE 7,730,220.00 7,780,901.00 7,696,301.00 $ 84,600.00 1.09% - Fav. indirect cost $84,600 due to actual charges developed after budget finalization. OPERATING INCOME (LOSS) $ 363,171.00 S 363,171.00 S 504,771.00 141,600 00 NON-OPERATING REVENUE 472,977.00 815,099.00 815,099.00 S 0.00% (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ 836,148.00 $ 1,178,270.00 $ 1,319,870.00 $ 141,600.00 TRANSFERS IN / (OUT) (1,092,122.00) (1,092,122.00) 0.00% NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.)* $ 836,148.00 $ 86,148.00 $ 227,748.00 $ 141,600.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 8,984,238.00 $ 9,211,986.00 65 5/28/2013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue $353,000.00 Inside Revenue 25,782,904.00 $312,392.00 25.823,512.00 $312,392.00 25,998,512.00 0.00 175,000.00 0.00% 0.68% Higher Maintenance Department Charges to Departments based on projected level of maintenance service requests. Total Revenue $26,135,904.00 $26,135,904.00 $26,310,904.00 $175,000.00 0.67% OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $25,352,415.00 $25,352,415.00 $23,809,115.00 $1,543,300.00 $783,489.00 $783,489.00 $2,501,789.00 $1,718,300.00 6.09% -Fav. Natural Gas/ Fuel Oil $650,000 due to lock-in of favorable long-term pricing contracts and moderate weather conditions; fay. Electrical Service $150,000 due to lower-cost third-party contracts and savings from energy conservation initiatives implemented by FM&O; fay, Indirect Costs $218,700 due to determination of costs subsequent to budget formulation; fav. Fringe Benefits $475,000 due to turnover; fay. Road Salt $75,000 reflecting expected road salt usage and implementation of new guidelines to reduce the amount of salt applied per run; fav. Garbage & Rubbish Disposal $75,000 due to reduced volume caused by recycling efforts; fav. Overtime $60,000 due to moderate weather conditions for snowplowing activity; and fay. Maintenance Supplies and Ground Supplies $40,000 based on required usage. Favorability is partially offset by unfav. Security Supplies ($125,0001 due to increased security requirements and usage of account (with reduced usage of Maintenance Supplies account); Rent ($24,500) due to continuation of equipment storage; IT Development ($20,000) primarily for website enhancements; Motor Pool and Gasoline Charges ($17,500) based on required usage; Drain Equipment charges ($10,000) for increased storm drain maintenance: and Shop Supplies ($5,000) based on required usage. NON-OPERATING REVENUE $137,500.00 $137,500.00 $87,500.00 ($50,000.00) -36.36% - Unfav. Investment Income due to low rate of return. 97,000,00 (144,000.00) TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 97,000.00 (2,266,000.00) (2,266,000,00) (2,410,000.00) 0.00% - Transfers In from Project Work Order Fund for closed Maintenance Projects. 0.00% - Transfers Out to Project Work Order Fund to close Maintenance Projects. ($1,345,011.00) ($1,345,011.00) $276,289.00 $1621300.00 $12,415.135.56 $12,691,424.56 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance." in the revenue category. 133 FACILITIES INTERNAL FORE.xlsx 462013
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY 25,051,108.00 22,810,608.00 (2,210,500.00) $855,579.00 $1,253,779.00 5398,200.00 VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 46.54% - Fay. Enhanced Access Fees $228,700 due to increased customer usage; Rebilled Charges $14,200; Deferred Land File Tax $56,800 due to increased tax & assessment billings; Sale of Equip $9,700 and Outside Agencies $88,900 due to external customer requests. -8.91% - Unfav. 00 Dept'l & Non Gov Dev ($1,698,000) due to rates remaining at prior year levels & limited resources available to complete development due to vacancies; DC Deptl Ops & Non Gov Ops ($324,500) actuals lower than budget and Equip Rental ($218,000). ADOPTED BUDGET Information Technology - Operations (63600) OPERATING REVENUES: Outside $848,992.00 Inside 25,049,575.00 AMENDED FY 2013 BUDGET FORECAST TOTAL OPERATING REVENUE $25,898,567_00 $25,906,687 00 $24,06 87.00 ($1,512,300 00) -7.11% OPERATING EXPENSES $30,911,401.00 $30,919,521 00 $25,682,121 00 $5,237,400 00 16.94% - Fav. Sal & FE $2,835,900 due to vacancies; Deprec $1,837,500 fully deprec equip not reflected in budget projection; Equip Maint $376,600 due to lower than anticipated hardware maint costs; Indirect Cost $557,900; Communications $273,600 due to rate reductions; Software Lease $204,400, Copier $259,000 and Mem Dues $8.000 due to lower than anticipated costs; Service Bureau $75,000 duo to phasing out of microfiche costs; Maint Contract $80,700 due to new office equipment purchases under warranty; Software Maid t $29,400 due to timing of software support; Travel $44,600 due to decline in staff attending conferences; Supplies $60,500, Mileage $5,700 & Internal Svc $13,400 based on actual usage. Partially offset by unfav. Prof Svcs ($930,900) for previously approved IT projects; Expend Equip ($376,600) due to equip replacement & Contracted Svcs ($117,200) due to increase in costs. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN ($5,012,834.00) 180,500.00 2,406,679.09 ($5,012,834.00) ($1,617,734.00) $3,395,100.00 180,500.00 152,600.00 (27,900.00) -15.46% Unfav. Interest Income due to lower rates and cash balance than anticipated. 2,421,066.00 2,421,066.00 0.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00 0.00% NET REV OVER(UNDER) EXP" ($2,425,658 00) ($2,411,265.00) $958,932.00 $3,367,200.00 TOTAL NET ASSETS - BEGINNING 21.490,918.81 TOTAL NET ASSETS - ENDING $22,446,850.81 'Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 67
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology Telephone Communications (67500) $30,000.00 2,814 000 00 $2,814,000 00 OPERATING REVENUES: Outside Inside TOTAL OPERATING REVENUE $3000900 $1180000 $ (18,200 00) -60.67% Unfav. Sale of Phone External due to reduction in landline charges due to the closing of Golden Oaks. 2,814,000 00 $2,678,300.00 (135,2 0.00) -4.80% Unfav. Sale of Phone Internal due to reduction in telephone landline rates. $2,844,000 00 52,090,600 00 (5153,400.00) -5.39% OPERATING EXPENSES $331624700 $3,316,247.00 52,846,847.00 $469,400.00 14.15% Fay. FB $3,400 doe to reduced FE rate, Indirect Cost $65,800; Tower Charges $7.500 due to decreased pager usage; Deprec $201,700; Suble.I Repairs $40,000 due to lower than anticipated repair volume; Comm $155,100 subsequent to budget & Internal Svcs $6,400 due to actual usage. Partially offset by unfav. Voice Mail ($10,500) due to higher than anticipated costs. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($472,247.00) (8472.247 00) ($156,247.00) $316,000 00 NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) NET REV OVER(LINDER) EXP" TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 30,000 00 30,000.00 26,400.00 (3,600.00) -12.00% Untay. Interest Income due to lower rates and cash b lance than anticipated_ 0 00% 0.00% ($442,247.00) ($442,247.00) ($120,847 001 $312,400.00 3.825,960 19 3,696,113 19 Please note that in the Adopted Budget (line-item book) this is budgeted as "Panned use of Fund Balance" in the revenue category. 68
COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS f ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - CLEMIS (53500) OPERATING REVENUES: Outside $3,720,978.00 $3,720,978.00 $3,791,278.00 $70,300 00 1 89% Fay. Maintenance Contracts $26,600 Livescan main) after warranty; Access Fee Oakland $13,700 due to actual law enforcement FTE: count used for billing higher than budget projection: In-Car Terminals External $52,800 due to increase in fleet of CLEMIS agencies; Clernis Citation $4,700 & Crime Mapping $1,600 due to increased usage by Oakland and non-Oakland agencies & Rebilled Charges $900. Partially offset by Liffey CLEMIS Crash ($30,000) due to less than anticipated agencies participating in Crash program. Inside 2,118,396 00 2.118,051.00 2,08,1,051.00 (34,900 00) -1.65% Unfav Reint General ($32,000) based on actuals for CLEMIS staff supporting Sheriff projects & OC Dept Ops ($7,500) Partially offset by fay In-Car Terminals Internal $4,600 due to Mobile Data participation count higher than budget projection. TOTAL OPERATING REVENUE $5,839,374.00 $5,839,929,00 $5,875,329.00 $35,400.00 0.61% OPERATING EXPENSES $8,165,042.00 $8,235,497.00 $6,701,097.00 $1,534,400 00 18.63% Fav. Sal & FR $761,900 due to vacancies; Prof Svcs $272,700 due to contractual services funded through grants for Records Management System (RMS) upgrade; Rebill Svcs $15,000 is favorable based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Deprec $274,200 due to increase in budget projection that anticipated additional RMS Upgrade equipment in operation; Equip Maintenance $73,500 due to less than anticipated cost of repairs; Software Maint $233,300 due to timing of maintenance costs; Travel $1,000 due to reduced traveling to conferences; Comm $173,400 due to actual connectivity costs less than anticipated; Internal Svcs $4,100 based on actual usage. Offset by unfav Bank Charges ($99,900) due to cost for paypal services for E-Commerce transactions; Indirect Cost ($14,400); Supplies ($8,400) based on usage; Exp Equip ($78,800) due to equip replacement & Software Lease ($73,300) for software purchases required by CLEMIS tech support NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP' ($825,768.00) $1,569,800.00 54,000.00 19,000 00 54.29% Fav. primarily due to Interest Income; higher cash balance than anticipated. 2,114,641.00 0.00% 0.00% 0 00% Fay Capital Contributions revenue due to Radio fund contributions for the Computer - Aided Dispatch (CAD) Upgrade project ($2,325,668 00) ($2,395,568.00) 35,000 00 35,000 00 2,044.186.00 2,114,641.00 0.00 0.1)0 614,800 00 614,800 00 ($246,482.00) 245,927.00) $1,957,673.00 $2,203,800.00 TOTAL NET ASSETS - BEGINNING 15,685,376.01 TOTAL NET ASSETS - ENDING $17,643,049.01 Please note that in the Adopted Budget (line-tern book) this is hrdgntnd as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 69
311,000.00 311 000.00 403,700 00 92,700.00 29.81% Fay. Parts Access $90,300 due to reimbursement by participating agencies for equip replacement & Productive Labor $2,500 due to MDC repairs for OC Agencies. $6,614,139.00 $6,614,139.00 $6,941,239.00 $327,100.00 4.95% COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOP TED AMENDED FY 2013 VARIANCE BUDGET BUDGE F FORECAST FAV/(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $6,303,130 00 $630313900 $6,537,539,00 $234,400.00 372% Fav. Antenna Site Mgt $126,600 Refund Pr, Yr Exp $109,100 due towers & Pr. Yr Adj $54,500 due classified as a prepayment in FY unfav. Outside Agency Revenue due to additional equipment added by co-locators; to reimbursement of AT&T connectivity costs to to rents paid in FY 2012 which should have been 2012 and expensed in FY 2013. Partially offset by ($55,800) due to fewer non-emergency agencies than I nside TOTAL OPERATING REVENUE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $10,247,682.00 $10,247.6 2 0 $884588200 $1,401,800 01) 1368% ($3,633,543.00) ($3,633,543 00) ($1,004,613.00) $1,728,900.00 Fay. Sal & FE $104,100 due to vacancies; Deprec $1,803,300 due timing of additional capitalized costs for coverage enhancements at cell tower sites; Indirect Cost $27,900 subsequent to budget projection; Travel $5,000 due to decline in out-of-state training; Special Projects $22,500; Rebillable Svcs $500; Supplies $75,000, Util $19,200 & Internal Svcs $51,000 based on actual usage. Partially offset by unfav. Prof Svcs ($327,600) due to CAD Upgrade project enhancements; Software Maid t ($105,300) due to reclassification of E911 related costs; Equip Maint ($74,700) due to higher than anticipated maintenance costs of the radio system & Software Lease ($199,300) due to the timing of software license purchases for new momter agencies. NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP" 180,000.00 160,000 00 28,800 00 (486,000 00) (1.116,067.00) ($3,030 54310) ($4,540,8_0 00) 25,300.00 (154,700 (10) 28,800 00 (1,116,067.00) ($2,966,610 00) $1,574,200.00 -85.94% Unfav. Interest Income due to lower cash balance than anticipated. 0.00% 0.00% 0.00% TOTAL NET ASSETS - BEGINNING 55,650,673.95 TOTAL NET ASSETS - ENDING $52,684,063.95 Please note that in the Adopted Budget (line-itern hook) this is h Ii d as "Planned use of Fund Balance" he °venue cjijognry and Budgeted Equity Ad) in Expe.rises. 70
Fire Records Management ( 53100) TOTAL OPERATING REVENUES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE OPERATING REVENUES: Outside OPERATING EXPENSES $197.000.00 $197.000.00 $638,927.00 $209,320.00 $209,320.00 $648,037.00 $22012000 $220,120.00 $633,837.00 $10,800.00 $10,800 00 $14,200.00 Fay. primarily due to Outside Aaencieis participation. Fay. Sal & FE $24,800 due to vacancies; Software Mairrt $3,100 due to decrease in maintenance costs; Software Rental Lease $8,300; Mileage $300 and Travel $500 due to decrease in staff traveling to off site conferences. Offset by unfav. Indirect Cost ($15,100); Deproc, ($3,700) and Internal Svcs ($4.000) due to actual usage. ($441,927 00) ($438,717.00) ($413.717.00) $25,000.00 3,000.00 3,000.00 3,100.00 100_00 3.33% Fay, primarily due to Interest Income; higher cash balance than anticipated. COUNTY OF OAKLAND FY 2013 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/SUNFAII PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TRANSFERS IN 430,185 00 430,185.00 430,185 00 0.00% TRANSFERS (OUT) 0.00% NET REV OVER(UNDER) EXP* ($8,742.00) ($5,532 00) $19,568.00 $25,100 00 TOTAL NET ASSETS - BEGINNING 467,255.37 TOTAL NET ASSETS - ENDING $486,823.37 Please note that in the Adopted Budget (line itembonk) this is 4g ted as "Plano se of Fund Balance" in the revenue ateg an Budgeted Equity Ad) in Expenses. 71
2013 UNCOLLECTABLE HOME IMPROVEMENT LOANS
COMNIUNITY r L i LLf-Jr. MEN DLr.L\ GRANT
CASE #
5762
4938
6539
6686
' 200037
HOMEOWNER
Denise Super
Donna Olson
David & Allison Roscoe
Kimberly Norte
Saundra Jenkins
BAL DUE ADDRESS
9,132.51 28834 Townley St, Madison Hts 48071
$ 11,880.00 '27085 Lorenz, Madison Hts 48071
$ 19,324.93 23221 Manistee, Oak Park 48237
$ 19,779.18 9115 Maplewood St, White Lake 48386
$ 40,271.00 24251 Eastwood Ave, Oak Park 48237
TOTAL
'Write offs: 2013
Total Write offs: 5
$ 100,387.61
72
2013 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
-eASE # HOMEOWNER
9036 Laura D Slaght
9479 E Campbell
9585 Trista Ohmer
100037 Cully & Mary Hawkins
BAL DUE ADDRESS
$ 19,550.00 1025 E Pearl Ave, Hazel Park 48030
$ 23,148.00 2860 Weaverton, Rochester Hills 48307
$ 15,913.00 734 E Bernhard, Hazel Park 48030
$ 20,545.00 3212 Goodrich, Ferndale 48220
TOTAL
TOTAL AMOUNT UNCOLLECTABLE
Write offs: 4/13 to 5/13
*Client has more than one loan
Total Write offs: 4
79,156.00
179,543.61
73
ADM Eagle Scout Project - Remaining Amount INC Nature Center Donation INC I Nature Center Donation INC 'Nature Center Donation Nature Center Donation INC INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC INC Nature Center Donation Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation ON t 01\ I -my 1. 2013 - David Kerr Administrative Services Total Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Misc (Outreach, Tuning Your Tot CD) Independence Oaks Nature Center Total General Contribution to Nature Center Cleof Miller - Misc (Outreach, Greeting Card) General Contribution to Nature Center Misc (Outreach, Greeting Card) Misc (Outreach, Greeting Card) Judith Houk - In Memory of Evelyn Mae Crouch Jan Nawrocki - Misc (Outreach, Greeting Card) Red Oaks Nature Center Total $18.66 $18.66 $10.00 $5.00 $7.00 $10.00 $3.00 $5.00 $5.00 $5.00 $5.00 $5.00 $60.00 $70.00 $5.00 $4.00 $5.00 $5.00 $250.00 $10.00 $349.00 Grand Total $427.66 Page 1 of 1 74
Resolution #13157 June 13, 2013
Moved by Taub supported by McGillivray the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Hatchett, Hoffman, Jackson, Long, Matis, McGillivray, Middleton, Quarles,
Runestad, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bosnic, Crawford. (18)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended
Consent Agenda were adopted (with accompanying reports being accepted).
fl
•
HEREBY APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, 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 June 13, 2013,
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 13th day of June, 2013.
Lisa Brown, Oakland County