HomeMy WebLinkAboutResolutions - 2013.09.19 - 21023MISCELLANEOUS RESOLUTION # 0244 September 19, 2013
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2013 THIRD QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
VHFRFAS •Public, Ac:. 621 of 197R, :t701`fli B;.:dgu!ir7,g
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 Third Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment totaling $16,000 is recommended to reallocate funds from the 52-2
Clarkston District Courts Defense Attorney Fees account to the Expendable Equipment account to purchase
courtroom chairs; and
WHEREAS a budget amendment is recommended in the Circuit Court to transfer funds in the amount of
$29,000 from the Special Projects account in Circuit Court to the Emergency Salaries Reserve account in Non-
Departmental to cover the costs of an Emergency Salary position (Senior Systems Analyst) that is assisting with
data mapping and conversion in an effort to move the Juvenile Court operations from the County's mainframe
system to the State's Trial Court System (TCS) case management system; and
WHEREAS a budget amendment in the amount of $200,000 is recommended to transfer funding from
Sheriff Restricted funds Law Enforcement (L E) Enhance Sheriff to the Sheriff General Fund General Purpose
(GFGP) budget to increase the Equipment Maintenance appropriation for helicopter repairs; and
WHEREAS a budget amendment in the amount of $15,500 is recommended to transfer funding from
Sheriff Restricted funds L E Enhance Sheriff to the Sheriff General Fund General Purpose (GFGP) budget to
increase the K-9 Program appropriation for the acquisition of two (2) dogs; and
WHEREAS the Sheriffs 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 longer 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 $130,948 is being recognized for eligible
forensic lab, dispatch, training and K-9 Program costs; and
WHEREAS a budget amendment in the amount of $160,000 is recommended in the Sheriff's Office to
transfer the Commission Contracts revenue line item budget from Sheriff Administration to Corrective Services,
where actual Commission Contracts revenue is receipted; and
WHEREAS a budget amendment is recommended in the Sheriff's Office to transfer $49,000 to the
Project Work Order Fund for the purchase and installation of a portable incinerator in the Forensic Laboratory;
and
WHEREAS a budget amendment is recommended in the Sheriff's Office to transfer $28,200 to the
Project Work Order Fund to support the Jail Cell Repurposing and Enhancement project; and
WHEREAS a budget amendment is recommended to transfer $311,000 to the Project Work Order Fund
for the Sheriff Patrol Services move to the former Boy Scouts of America Building to allow for the DNA lab
renovations approved under MR#13161; and
WHEREAS a budget amendment of $1,360 is recommended in Central Services — Support Services to
reallocate expense from Maintenance Contract to Expendable Equipment due to expected record retention
cabinets purchases; and
WHEREAS a budget amendment of $3,500 is recommended in Central Services — Support Services to
reallocate expense from Maintenance Contract to Licenses and Permits due to costs associated with the new
UMove Systems Software license and annual fees for mailroom operations; and
WHEREAS a budget amendment of $8,000 is recommended in the Clerk/Register of Deeds to more
accurately reflect actual expenditures on Personal Mileage and Materials and Supplies; and
WHEREAS a budget amendment in the amount of $15,000 is recommended in Economic Development
and Community Affairs to reallocate funds to more accurately reflect actual expenditures; and
WHEREAS a budget amendment of $40,500 is recommended in Economic Development & Community
Affairs for operating revenues and expenditures related to the "What Goes Into $2 Billion?" Celebration held on
6/18/13; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Long absent.
rl.tiqg Act for
WHEREAS a budget amendment of $35,472 is recommended in Economic Development & Community
Affairs for operating revenues and expenditures related to the Elite 40 under 40 Conference held on 4/30113; and
WHEREAS a budget amendment of $17,819 is recommended in Economic Development & Community
Affairs for operating revenues and expenditures related to the Fire and Ice Festival held on 1/26/13; and
WHEREAS a budget amendment totaling $5,400,095 is recommended to amend the specific accounts
used for the County's pension contribution; and
i Teconim,naGd 1h& 3 riefit Fund-1467800'Ft°. ."."
reallocate Retirement Administration revenue; and
WHEREAS a budget amendment totaling $2,024 is recommended to transfer Grant Match funds required
to close out the Recovery Act Byrne JAG Grant; and
WHEREAS a budget amendment of $2,500 is recommended for the Friend of the Court Access and
Visitation Grant to recognize Amendment #1 within 15% of the original agreement; and
WHEREAS a budget amendment of $108,467 is recommended to correct overstatement of the FY 2013
Juvenile Accountability Block Grant amended budget to reflect the current grant award; and
WHEREAS a budget amendment of $113,871 is recommended to correct overstatement of the FY 2013
Narcotics Enforcement Team (NET) Grant amended budget to reflect the current grant award; and
WHEREAS a budget amendment totaling $4,067 is recommended for the FY 2013 Secondary Road
Patrol Grant to correct line item budgets within the current grant award; and
WHEREAS a budget amendment is recommended to recognize that the Health Division has received
additional funding from Michigan Department of Community Health (MDCH) through the Comprehensive
Planning, Budgeting, and Contracting (CPBC) Agreement in the amount of $161,032 which is less than fifteen
percent of the original agreement required to accept each of the amendments via separate resolution; and
WHEREAS a budget amendment is recommended to recognize that the Health Division has received
additional funding from MDCH through the Substance Use Disorder Grant Agreement in the amount of $11,300
which is less than fifteen percent of the original agreement required to accept the amendment via separate
resolution; and
WHEREAS a budget amendment is recommended for $1,489 to correct funds allocated to the Federal
Operating Grants account within the Health Immunization Action Plan (Fund 28550) but should have been
allocated to the Federal Operating Grants account within the Health Vaccines for Children (Fund 28560); and
WHEREAS a budget amendment is recommended for $25,996 to correct the Sexually Transmitted
Disease program which was omitted from Schedule A on MR. #12326; and
WHEREAS a budget amendment is recommended for $1,267,234 related to Homeland Security grants to
reconcile multi-period balances that have rolled forward from previous budget periods and to reflect the grant
funding awarded and approved by the Oakland County Board of Commissioners per Miscellaneous Resolutions
#13008, #13124, #13125, and #13126; and
WHEREAS a budget amendment totaling $43,000 is requested by the Motor Pool Fund (#66100) to
transfer funds to the Project Work Order Fund for pavement of the impound parking lot in order to be done in
conjunction with the building expansion project that was approved with MR #13012; and
WHEREAS a budget amendment totaling $241,673 is requested within the Motor Pool Fund (#66100)
to reallocate revenues and expenditures as a result of a decrease in indirect costs and expendable equipment;
and
WHEREAS a budget amendment totaling $23,051 is requested to transfer monies from the Parks and
Recreation Fund (#50800) to the Motor Pool Fund (#66100) for the replacement of one (1) department owned
vehicle with one (1) leased vehicle; and
WHEREAS a budget amendment of $850,000 is recommended for Motor Pool Leased Equipment line
item credits to bring down the overall Motor Pool equity as noted in the budget framework documents, with
$680,000 to the benefit of General Fund General Purpose funds and the remaining $170,000 to other funds; and
WHEREAS a budget amendment of $485,000 is recommended for Motor Pool Fuel Charge line item
credits to bring down the overall Motor Pool equity as noted in the budget framework documents, with $388,000 to
the benefit of General Fund General Purpose funds and the remaining $97,000 to other funds; and
WHEREAS a budget amendment of $288,141 is recommended as the Oakland County Parks
Commission received unbudgeted Capital Asset Contribution revenues in the form of a grant accepted with M.R.
#11213 from the Michigan Natural Trust Fund (MTNRF) in the amount of $228,800 and a Capital Asset
Contribution in the amount of $59,341 from the 4-H Association to fund existing capital improvement projects; and
WHEREAS a budget amendment of $200,000 is recommended to make the necessary upgrades to the
PeopleSoft infrastructure in order to extend the life of the original investment in the PeopleSoft system; funding is
available in assigned fund balance account #383544 PeopleSoft Maint — Upgrade; and
WHEREAS a budget amendment of $2,000,000 is recommended for Cyber Security initiatives to enable
Oakland County's IT Department to strategically align resources and protect assets utilized in providing current
and future business services; funding is available in assigned fund balance account #383386 Data Privacy and
Security; and
WHEREAS a budget amendment in the amount of $928,900 is recommended in the Department of
Information Technology to reallocate funds to more accurately reflect actual Professional Services expenditures;
and
WHEREAS a budget amendment is recommended for the Department of Information Technology in the
amount of $649,900 to reappropriate funds within the IT Fund Net Assets-Designated for Projects previously
approved by the Board for various IT projects such as Medical Examiner's, Ehealth and CAMS; and
WHEREI.,C bLf41:f-t LIMOnd;nCITt i 760 is recomm ransierne reqiiiong boonee from
the Easter Egg Hunt Fund to the Children's Village Donations Fund; and
WHEREAS a budget amendment in the amount of $25,000 is recommended to appropriate funds from
the General Fund Assigned Fund Balance for Board of Commissioners Projects (GL account #383313) for the
purchase of audio/video equipment for the commissioner's auditorium; and
WHEREAS the Parks and Recreation Commission has one (1) check unable to be processed due to
insufficient funds amounting to $30.00 and recommends that the amount due and Non-Sufficient Fund Fees
(NSF) for these checks be written off and deemed uncollectible; and
WHEREAS the Animal Control and Pet Adoption Center accepted the donation of a portable air
conditioning unit and generator valued at $16,800 for temporary use during July 19 through August 20, 2013; and
WHEREAS Parks & Recreation received donations totaling $8,649.40 for various programs.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2013
Third Quarter Financial Report,
BE IT FURTHER RESOLVED that $25,000 from the FY 2013 Assigned Fund Balance for Board of
Commissioners Projects (GL account #383313) be appropriated for the purchase of audio/video equipment for the
commissioner's auditorium as follows:
GENERAL FUND (#10100)
Revenue
9010101-196030-665882 Non-Dept. Planned Use of Balance
Total Revenue
FY 2013
$25,000
$25,000
Expenditures
5010101-180010-731822 Special Projects
Total Expenditures
$25000
$25,000
BE IT FURTHER RESOLVED that $200,000 from the FY 2013 Assigned Fund Balance for PeopleSoft
Maint - Upgrade (GL account #383544) be appropriated for necessary upgrades to the PeopleSoft infrastructure
in order to extend the life of the original investment in the PeopIeSoft system, as follows:
GENERAL FUND (#10100)
Revenue
9010101-196030-665882
Expenditures
1080201-1 5201 0-731458
1080601-152090-750170
Planned Use of Balance
Professional Services
Other Expendable Equipment
Total Expenditures
FY 2013
$200,000
$200 000
$200,000
$200,000
$200 000
$200 000
$139,000
$61,000
$200.000
Expenditures
9010101-196030-788001-63600Transfer Out-Info Tech Fund
Total Expenditures
INFORMATION TECHNOLOGY FUND (#63600)
Revenue
1080101-152000-695500-10100Transfer In from OF - Non Dept
Total Revenue
BE IT FURTHER RESOLVED that $2,000,000 from the FY 2013 Assigned Fund Balance for Data Privacy
and Security (GL account #383386) be appropriated for Cyber Security initiatives to enable Oakland County's IT
Department to strategically align resources and protect assets utilized in providing current and future business
services as follows:
GENERAL FUND (#10100)
Revenue
9010101-196030-665882 Planned Use of Balance
FY 2013
$2,000,000
$2,000,000
Expenditures
7•-::..C.,i-C,01:0•3.-p• -
Total Expense $2,000,000
CYBER SECURITY FUND #42070
PCBU MAJOR, Project ID 100000001836, Activity A
Revenue
9016001-152130-695500-10100 Transfer In from GF - Non Dept
Total Revenue
$2,000 000
$2,000,000
Expenditures
9016001-152130-773630 IT Development
Total Expenditures
$2,000 000
$2,000,000
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 oft
BE IT FURTHER RESOLVED that the donations are recognized and accepted in Parks and Recreation
and Public Services Animal Control and Pet Adoption Center.
BE IT FURTHER RESOLVED that the FY 2013— FY 2015 Budgets are amended pursuant to Schedule A
(General Fund/General Purpose Budget Amendments), Schedule B (Proprietary and Special Revenue Budget
Amendments) and Schedule C (Motor Pool — Leased Equipment and Fuel Amendments).
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
ENANCE COMMITTEE
rTh
we.*
L BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
COUNTY MICHIGAN
DEPARTMENT Of MANAGEMENT AND CUDGEl
Laurie-Van PA-Director- - • -
TO:
FROM:
.• SUBJECT:
DATE:
Members of the Finance Cortimittee.,
Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Lynn Sonkiss, Chief, Fiscal Services
Gaia Piir, Supervisor of Fiscal Services
Letter of Transmittal - Fiscal Year 2013 Third Quarter Forecast
September 12, 2013
11 2013, THIRD QUARTER REPORT
Attached please find the Fiscal Year (FY) 2013 Third Quarter,Forecast Report. In total, Fiscal Services forecasts that
the County will complete FY 2013 with an overall favorable variance of $27,647,066 in General Fund/General
Purpose GF/GP) operations, compared to the amended budget. OF/OP includes all operations except grants, enterprise
funds, and internal service funds. This overall favorability is split between receiving $3,020,866 more revenue than
anticipated and projected favorabiiity in expenditures of $24,626,200.
REVENUES
GF/GP revenues are 0.71% more than budget or $3,020,866. Major variances are the result of the following events:
A. TAXES — Favorable: $2,479,000
Favorable primarily 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; ($1,893,500)
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: $2,391,735
• Primarily due to favorability in the County Clerk budget for Lan.d Transfer Tax, Mortgages, Recording Fees,
and Certified Copies revenue line items.
D: INVESTMENT INCOME — Unfavorable: ($939,200)
Investment 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. OTHER REVENUES Favorable: $1,165,631
Primarily due to the repayment of the Remonumcntation advance that was approved with MR#12336 and prior
- year adjustments.
EXPENDITURES
In total, expenditures are projected to be 5.82% under budget or $24,626,200 favorable.
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEPT 409 • WATERFORD, MI 48328-0409 (248) 858-2163 • FAX (448) 858-9172
EMAIL: vEnpeIti@oakcimourn
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.
iio de1 attmca1s projected to be uniirvorable atthe-cad-ofthe-Ilsca. year.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The General
Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures
within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures,
Operating Expenditures, and Internal Support Expenditures.
Required Reporting Adjustments
The Quarterly Forecast presents the County's financial position in relation to the amended budget (Budget perspective).
This form of presentation is used so that users of this forecast can assess the true financial impact of County operations
in comparison to the budget for the current fiscal year. However, it is important to note that this presentation style does
not fully coincide with the accounting requirements of audited financial statements produced by the County. The
County's financial statements are required to follow Generally Accepted Accounting Principles or GAAP.
Forecast Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2013:
Revenues - over/ (under) budget $ 3,020,866
Expenditures — (over)/under budget 24,626.200
Total Officially Reported Favorability $ 27,647,066
GAAP Required Reporting Method
Under GAAP, the Planned Use of Fund Balance is removed as a "revenue" source. The amended revenue budget
assumed the use of $40,171,267 in fund balance. Fund balance is budgeted, and if available can be used as a funding
source, however GAAP does not allow fund balance to be "recorded as revenue". This is because Fund Balance is the
residual of revenue and expenditures accumulated over the years, revenue cannot be recognized as income more than
once. Thus when Use of Fund Balance is removed from the revenue calculation, the impact on the County's official
financial statements is:
Revenue Variance
Reduce — Planned use of Fund Balance
Revenue Variance
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
$ 3,020,866
(40,171,267)
$( 37,150,401)
24.626,200
$.11- 2 1
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 $27.6 million
when comparing budget to actuals.
The GAAP perspective provides information as to the effect on Fund Balance. This forecast projects that the General
Fund balance will decrease by $12.5 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 PT ANNED to use fund balance, which has increased over the past
several yeur: through aci:clera(1 budget reductions, t uppc,rt opeintion.s Iii FY 2013. I Towc ;t should
be noted while the amended budget reflects the utilization of $40.1 million of Fund Balance, this forecast projects the
use of Fund Balance needed to support FY 2013 activities of $12.5 million, $27.6 million less than planned.
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
n'LL20.1.5 EY 23'14 Eirl 2615
IGE!GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#101001
Proararn Acct Fund Aff. Oo Unit
52nd District Court
AMENDMENTS AMENDMENTS AMENDMENTS
Account Name
Exoendituras
3020301 121020 730450
3020301 121020 750154
Circuit Court
52-2 Markston/Admin - Defense Attorney Fees
52-2 CLarkston/Admin Expendable Equlpment
Total Expenditures
(16,000.00)
16,000 00
Expenditures
3010101
9090101
121100 731822 Cu-cult Court/Judicial Admin - Special Projects
196030 740058 Non-Departmental - Emergency Salaries Reserve
Total Expenditures
$ (29,000 00)
29,000.00
Sheriffs Office
Revenue
4030601 116220 695500 21341 Transfers In $ 200,000.00
Total Revenue $ 200,000.00
Expenditures
4030601 116220 730646
Revenue
4030601 116210 695500 21341
Expendjtures
4030601 116210 731024
Revenue
4030201 112650 630301
4030301 112650 630301
Equipment Maintenance
Total Expenditures
Transfers In
Total Revenue
K-9 Program
Commission Contracts
Commission Contracts
Total Revenue
$ 200,000.00
$ 200,000.00
15,500.00
15,500.00
$ 15,500.00
$ 15,500.00
7,860.00
33,117 00
20,506.00
15,560.00
53,905.00
(130,948.00)
$ (160,000.00)
160,000.00
Total Expenditures
Revenue
4030101 116270 695500 21341 Transfers in
4030901 116240 605500 21340 Transfers In
4030501 116230 695500 21396 Transfers h
4030301 112580 695500 21397 Transfers to
4030301 112580 695500 21397 Transfers in
9010101 196030 665882 Planned Use of Fund Balance
Total Revenue
110000 760157 CapjtaL Equipment
112650 730373 Contracted Services
110050 788001 40400 Transfer Out - to Project Work Order Fund
112650 788001 40400 Transfer Cut - to Project Work Order Fund
Total Expenditures
112650 730373 Contracted Services
112650 788001 40400 Transfer Out - to Project Work Order Fund
Total Expenditures
(28,060 00)
(20,940.00)
28,060 00
20,940.00
$ (28,200.00)
$ 28,200_00
$ (311,000.00)
$ 311,000,00
Expenditures
4030901
4030301
4030901
4030301
Expenditures
4030301
4030301
Non-Departmental
9010101 152190 788001 31423 Transfer Out - to Eac lrifrentructurel IT Debt
9010101 196030 788001 40400 Transfer Out - to Project Work Order Fund
Total Expenditures
FY 2013_3rd_0 uarter_Amendments
a
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND1GENERAL PURPOSE (GF/GP)
FY 2013 FY 2014 FY 2015
61.52:44-aas
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND {#10100j
Central Services Support Services
Expenditures
1030803 184025 750154
1030803 184025 731150
1030520 184020 731115
1030803 184025 731150
County Clerk/Register of Deeds
Expendable Equipment
Maintenance Contract
Licenses and Permits
Maintenance Contract
Total Expenditures
1,360.00
(1,360.00)
3,500.00
(3,500.00)
Expenditures
2010201 125000 731346 County Clerk-Personal Mileage (8,000 00)
2010601 172190 750294 Micrographics- Materials and Supplies 8,000 00
Total Expenditures
Economic Development & Community Affairs
Expenditures
1090101 171000 731458
1090108 171030 731458
1090201 171000 731458
1090201 171000 750119
Revenue
1090108 172095 632065
Expenditures
1090108 172095 732165
Revenue
1090108 171045 631757
Expenditures
1090108 171045 732165
Professional Services
Professional Services
Professional Services
Dry Goods and Clothing
Total Expenditures
Seminars/Conferences
Total Revenue
Workshops & Meetings
Total Expenditures
Registration Fees
Total Revenue
Workshops & Meetings
$ (5,000.00)
$ (5,000 00)
$ (5,000 00)
$ 15,000 00
$ 40,500.00
$ 40,500.00
$ 40,500.00
$ 40,500.00
35,472.00
35,472.00
$ 35,472.00
Total Expenditures $ 35,472.00
Revenue
1090108 172072 650104 Contributions Operating
Total Revenue
$ 17,819.00
$ 17,819.00
Expenditures
1090108 172072 750511
Non-Departmental
Special Event Supplies
Total Expenditures
$ 17,819.00
$ 17,819.00
Expenditures
9090101
9010101
196030 740065 Fringe Benefit Reserve
196030 788001 67800 Transfer Out-Fringe Benefit Fund
Total Expenditures
196030 730800 Grant Match
196030 788001 27374 Transfer Out - Recovery Act Byrne JAG
Total Expenditures
$ (5,400,095.00)
$ 5,400,095.00
Expenditures
9090101
9010101
(2,024.00)
2,024.00
9 FY_2013_3rd_Quarter_Amendments
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
GP/GP OPERATIONS - SELF BALANCING AMENDMENTS
FY 2013
SCHEDULE A
FY 2014 FY 2015
GENERAL FUND (#101001
Health - Sexually Transmitted Disease
Revenue
1060283 133930 615571 State Operating Grants $ (25,996.00)
Total Revenue $ (25,9964001
E)._spg.nc_t_ires
1060201 133150 750168 FA Proprietary Equipment Exp $ (8,096.00)
1060212 133120 750168 FA Proprietary Equipment Exp $ (3,000.00)
1060213 133130 750168 FA Proprietary Equipment Exp (100.00)
1060220 134390 750168 FA Proprietary Equipment Exp $ (5,000.00)
1060233 133390 750168 FA Proprietary Equipment Exp $ (5,000.00)
1060234 133990 750168 PA Proprietary Equipment Exp (200.00)
1060235 133970 750168 FA Proprietary Equipment Exp (100.00)
1060237 133300 750168 FA Proprietary Equipment Exp $ (2,400.00)
1060237 133310 750168 FA Proprietary Equipment Exp $ (2,100.00)
Total Expenditures $ (25,996.00)
FY 2013_3rdQuarter_Amendments
10
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2013
AMENDMENTS
FY 2014 FY 2016
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID 1*() rg3rn Acct Fund Aff Oper Unit Account Name
Sheriff - LAW ENFORCEMENT ENHANCE SHERIFF (#21341)
Revenue
4030101 116270 665882 Planned Use of Fund Balance 200,000.00
Total Revenue 200,000.00
Expenditures
4030101 116270 788001 10100 Transfer Out - to Sheriff 200,000.00
Total Expenditures 200,000.00
Revenue
4030101 116270 665882 Planned Use of Fund Balance
Total Revenue
Transfer Out - to Sheriff
Total Expenditures
15,500.00
Expenditures
4030101 116270 788001 10100
15,500.00
15,500.00
15,500.00
Revenue
4030101
4030901
4030501
4030301
4030301
9010101
116270
116240
116230
112580
112580
196030
695500 21341
695500 21340
695500 21396
695500 21397
695500 21397
665882
Transfers In
Transfers In
Transfers In
Transfers In
Transfers In
Planned Use of Fund Balance
Total Revenue
7,860.00
33,117.00
20,506.00
15,560.00
53,905.00
(130,948.00)
FM&O Project Work Order Fund (#40400), Proi ID #100000001838 Forensic Lab Incinerator
Revenue
1040101 148020 695500 10100 Transfers In-Sheriff 49,000.00
Total Revenue 49,000.00
Expenditures
1040101 148020 796500 Budgeted Equity Adjustment 49,000.00
Total Expenditures
FM&O Project Work Order Fund (#40400), Proj ID #100000001839 Jail Cell Enhancement
Revenue
1040101 148020 695500 10100 Transfers In-Sheriff
Total Revenue
49,000.00
28,200.00
28,200.00
Expenditures
1040101 148020 796500 Budgeted Equity Adjustment 28,200.00
Total Expenditures 28,200.00
FM&O Project Work Order Fund (#40400). Prof ID #100000001829 Patrol Services Relocation
Revenue
1040101 148020 695500 10100 Transfers In-Non Dept 311,000.00
Total Revenue 311,000.00
Expenditures
1040101 148020 796500 Budgeted Equity Adjustment 311,000.00
Total Expenditures 311,000.00
Fringe Benefit Fund (#67800)
Revenue
9011501 183190 695500 10100 Transfer In from CF - Non Dept 5,400,095.00
Total Revenue 5,400,095,00
Expenditures
9011501 183190 731338 Pension Contribution Expense 5,400,095.00
Total Expenditures 5,400,095.00
Revenue
9011501
9011501
183190 631953
183190 631954
Retirement Administration
Retirement Admin - PTNE
Total Revenue
172,000.00
(172,000.00)
FY_2013_3rd_Quarter_Amendments
11
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
Dept ID Proorarn Acct Fund Aft Doer Unit Account Name
Recovery Act Byrne JAG (#27374) - OR #0000000451
Revenue
1020601 182050 695500 10100 Transfer In from GF - Non Dept 2,024.00
Total Revenue 2,024.00
10100
10100
10100
10100
Expenditures
1020601 182050 796500
Expenditures
3010404 126030 731458
GRANT #0000000559
Revenue
1060501 112090 610313
3010401 121240 610313
4010101 122060 610313
4010201 122060 610313
1060501 112090 695500
3010401 121240 695500
4010101 122060 695500
4010201 122060 695500
Budgeted Equity Adjustment
Total Expenditures
Professional Services
Total Expenditures
Federal Operating Grants
Federal Operating Grants
Federal Operating Grants
Federal Operating Grants
Transfers in
Transfers In
Transfers In
Transfers In
Total Revenue
2,024.00
2,024.00
2,500.00
2,500.00
2,500.00
2500.00
(44,511.00)
(11,500.00)
(56,011.00)
(41,071.00)
(1,800.00)
(1,350.00)
(71,066.00)
(4,564.00)
(200.00)
(150.00)
(7,894.00)
(128,095.00)
Juvenile Accountability Block Grant (JABG) Fund (#27365)
GRANT #0000000490
ExPenciitures
4010201 122060 722740 Fringe Benefits
1060501 112090 730373 Contracted Services
Total Expenditures
Friend of the Court - Access and Visitation Grant (#27120) - OR #0000000282
Revenue
3010404 126030 610313 Grants Federal
Total Revenue
GRANT #0000000596
Revenue
1060501 112090 610313 Federal Operating Grants 28,991.00
4010101 122060 610313 Federal Operating Grants (11,325.00)
1060501 112090 695500 10100 Transfers In 3,222.00
4010201 122060 695500 10100 Transfers In (1,260.00)
Total Revenue 19,628.00
Expenditures
4010201 122060 702010 Salaries Regular (48,534.00)
4010201 122060 750294 Materials and Supplies (3,922.00)
Total Expenditures (52,456.00)
Drug Policy Grants (#27320)
GRANT #0000000268
Revenue
4030301 112650 610313 Federal Operating Grants (145,731.00)
Total Revenue (145,731.00)
Expense
4030301 112620 730373 Contracted Services (67,599.00)
4030301 112620 732018 Travel and Conference (47,366.00)
4030301 112620 750294 Material and Supplies (3,271.00)
Total Expenditures (118,235.00)
FY_2013_3rd_3uarter Amendments
12
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
M L;Wi 0 14
Dept ID ET429LAM Acct Fund Aff Oper Unit Account Name
GRANT #0000000146
Revenue
4010201 122080 695500 10100 Transfers In - OF
4030901 110090 610313 Federal Operating Grants
4030901 1100090 695500 10100 Transfers In - GE
Total Revenue
(6.00)
(30,272.00)
62,138.00
31,860.00
Expense
4030901 110090 702010 Salaries Regular 48,612.00
4030901 110090 722900 Fringe Benefit Adjustment 5 (43,618.00)
4010201 112085 722900 Fringe Benefit Adjustment 5 (630.00)
Total Expenditures 4,364.00
Sheriff Road Patrol (#273451 GR #0000000142
Expenditures
4030601 110010 702010
4030601 110010 776661
HEALTH - Communities Planning (#28320)
GR0000000562
Expenditures
1060233 133380 702010
1060233 133380 722740
1060233 133380 730555
1060233 133380 730926
1060233 133380 731346
1060233 133380 731388
1060233 133380 731458
1060233 133380 731941
1060233 133380 732018
1060233 133380 732165
1060233 133380 750294
1060233 133380 750448
1060233 133380 750462
1060233 133380 750567
1060233 133380 770667
1060233 133380 774636
1060233 133380 778675
HEALTH - Communities Planning (#28320)
GR0000000562
Expenditures
1060233 133390 702010
1060233 133390 722740
1060233 133390 730072
1060233 133390 730373
1060233 133390 730926
1060233 133390 731115
1060233 133390 731346
1060233 133390 731388
1060233 133390 731458
1060233 133390 731941
1060233 133390 750294
1060233 133390 750399
1060233 133390 750567
1060233 133390 774636
HEALTH - CDC imm Grants (#28549)
GR0000000628
Expenditures
1060201 133170 702010
1060201 133170 722740
1060201 133170 730926
1060201 133170 731339
Salaries Regular
Motor Pool
Total Expenditures
Salaries Regular
Fringe Benefits
Education Programs
Indirect Costs
Personal Mileage
Printing
Professional Services
Training
Travel & Conference
Workshops & Meetings
Materials & Supplies
Postage
Provisions
Training-Educational Supplies
Convenience Copier
IT Operations
Telephone Communications
Total Expenditures
Salaries Regular
Fringe Benefits
Advertising
Contracted Services
Indirect Costs
License & Permits
Personal Mileage
Printing
Professional Services
Training
Materials & Supplies
Office Supplies
Training-Educational Supplies
IT Operations
Total Expenditures
Salaries Regular
Fringe Benefits
Indirect Costs
Publications
4,067.00
(4,067.001
(8,045.00)
(367.00)
(1,000.00)
(1,130.00)
(333.00)
(4,917.00)
(2,820.00)
285.00
1,000.00
(ammo
23,111.00
(1,407.00)
(1,800.00)
(865.00)
(100.00)
(700.00)
(112.00)
(8.624.00)
(394.00)
(5,600.00)
(3.754.00)
(2.882,00)
425.00
116.00
4,000.00
3,754.00
172.00
10,759.00
1,000.00
1,000.00
28.00
(2,977.00)
$ (135.00)
(418.00)
970.00
FY...2013_3rd_Quarter Amendments
13
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
/L. r
HEALTH - WIC (#28553)
GR0000000205
Expenditures
1060284 133270 702010
1060284 133270 722740
1060284 133270 730072
1060284 133270 730926
1060284 133270 731059
1060284 133270 774636
1060284 133270 778675
HEALTH - TB Outreach (#28556)
GR0000000192
Expenditures
1060235 133970 722740
1060235 133970 730646
1060235 133970 730982
1060235 133970 731031
1060235 133970 731346
1060235 133970 732018
1060235 133970 750301
1060235 133970 750392
1060235 133970 774677
HEALTH - MCH Block (#28563)
GR0000000207
Expenditures
1060291 133190 702010
1060291 133190 722740
1060291 133190 730072
1060291 133190 730926
1060291 133190 730982
1060291 133190 731346
1060291 133190 731388
1060291 133190 732165
1060291 133190 750399
1060291 133190 750567
1060291 133190 774636
HEALTH - NICH Block (#28563)
GR0000000207
Revenues
1060291 133200 615571
E)gpenditL,./re„s,
1060291 133200 730072
1060291 133200 731388
1060291 133200 750567
HEALTH - Bioterrorism (#28605)
GR0000000277
Revenues
1060290 115140 610313
Expenditures
1060290 115140 702010
1060290 115140 722740
1060290 115140 730926
1060290 115140 731115
1060290 115140 731346
Salaries Regular
Fringe Benefits
Advertising
Indirect Costs
Laundry and Cleaning
IT Operations
Telephone Communication
Total Expenditures
Fringe Benefits
Equipment Maintenance
Interpreter Fees
Laboratory Fees
Personal Mileage
Travel & Conference
Medical Supplies
Metered Postage
Insurance Fund
Total Expenditures
Salaries Regular
Fringe Benefits
Advertising
Indirect Costs
Interpreter Fees
Personal Mileage
Printing
Workshops & Meetings
Office Supplies
Training-Educational Supplies
Into Tech Operations
Total Expenditures
State Operating Grants
Advertising
Printing
Educational Supplies
Total Expenditures
Federal Operating Grants
Salaries Regular
Fringe Benefits
Indirect Costs
License & Permits
Personal Mileage
(540.00)
1,900.00
1,400.00
(200.00)
(18,426.00)
(8,830.00)
15,000.00
(2,589.00)
1,700.00
8,575.00
4,570.00
8,354.00
250.00
200.00
(6,826.00)
(4,100.00)
2,500.00
(400.00)
(26.00)
48.00
(19,887.00)
1,038.00
9,690.00
(2,793.00)
2,500.00
894.00
1,000.00
100.00
6.00
7,500.00
(48.00)
7,500.00
3,000.00
1,360.00
3,140.00
7,500.00
20,651.00
3,726.00
1,644.00
523.00
100,00
57.00
Dent ID ProgramAcct Fund Aff Oiler Unit Account Name
1060201 133170 731388 Prinfing
1060201 133170 731458 Professional Services
1060201 133170 732018 Travel & Conference
1060201 133170 750399 Office Supplies
Total Expenditures
FY_2013_3rd_0uarter_Amendrrients
14
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY SPECIAL REVENUE FUNDS
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
SCHEDULE B
ACCOUNT NUMBER
HEALTH - Nurse Family Partnership (#28607)
GR0000000279
Revenues
1060231 133215 610313
Expenditures
1060231 133215 702010
1060231 133215 722740
1060231 133215 730072
1060231 133215 730926
1060231 133215 730982
1060231 133215 731346
1060231 133215 731388
1060231 133215 731941
1060231 133215 732018
1060231 133215 750245
1060231 133215 750399
1060231 133215 750567
1060231 133215 774636
HEALTH - PHEP (#28610)
GR0000000611
Expenditures
1060290 115010 702010
1060290 115010 722740
1060290 115010 730926
1060290 115010 731773
1060290 115010 731941
1060290 115010 732018
HEALTH - PHEP (#28610)
GR0000000611
Expenditures
1060290 115035 702010
1060290 115035 722740
1060290 115035 750049
HEALTH - PHEP (#28610)
GR0000000649
Revenues
1060290 115010 610313
Expenditures
1060290 115010 702010
1060290 115010 722740
1060290 115010 730646
1060290 115010 730926
1060290 115010 731346
1060290 115010 731388
1060290 115010 731941
1060290 115010 732018
1060290 115010 750077
(11,989.00)
26,390.00
200.00
20,651.00
Federal Operating Grants 8,000.00
Salaries Regular (31,037.00)
Fringe Benefits (26,268.00)
Advertising 8,000.00
Indirect Costs 31,943.00
Interpreter Fees 500.00
Personal Mileage 88.00
Printing 995.00
Training 4,500.00
Travel and Conference 400.00
Incentives 2,035.00
Office Supplies 500.00
Training-Educational Supplies 2,000.00
Info Tech Operations 14,344.00
Total Expenditures 8,000.00
Salaries Regular (12,866.00)
Fringe Benefits (25,712.00)
Indirect Costs (1,117.00)
Software Rental Lease Purchase 35,000.00
Training 3,750.00
Travel & Conference 945.00
Total Expenditures
Salaries Regular (14,120.00)
Fringe Benefits (10,665.00)
Computer Supplies 24,785.00
Total Expenditures
Federal Operating Grants 68,411.00
Total Revenue 68,411.00
Salaries Regular 32,115.00
Fringe Benefits 25,901.00
Equipment Maintenance 300.00
Indirect Costs 2,198.00
Personal Mileage 339.00
Printing 650.00
Training 3,700.00
Travel & Conference 575.00
Disaster Supplies 600.00
11',1:, .47 T , :7A-r..% .M. :'.1:9,..' %L., : uffld VI I r,
Dept ID program Acct Fund Aft Oper Unit Account Name
1060290 115140 750280 Laboratory Supplies
1060290 115140 775754 Maintenance Department Charges
1060290 115140 778675 Telephone Communication
Total Expenditures
15 FY_2013_3rd_Quarter Amendments
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
I till.T ur rutauz;:i • rpm MINK.FNkol.Vv:ry.imvii.::r
Dept ID Program ram Acct Fund Aff Oper Unit Account Name
HEALTH MDPH OSAS (#28249)
GR0000000203
Revenue
1060261 134790 610313
1060261 134790 615571
Office Supplies
Postage
Training-Educational Supplies
Convenience Copier
IT Operations
Insurance Fund
Total Expenditures
Federal Operating Grants
Total Revenue
Salaries Regular
Fringe Benefits
Equipment Maintenance
Indirect Costs
Personal Mileage
Printing
Training
Disaster Supplies
Office Supplies
Postage
Training-Educational Supplies
Bldg Space Cost Allocation
Convenience Copier
IT Operations
insurance Fund
Telephone Communication
Total Expenditures
Federal Operating Grants
Total Revenue
Salaries Regular
Fringe Benefits
Indirect Costs
Personal Mileage
Printing
Office Supplies
Postage
Educational Supplies
Insurance Fund
Total Expenditures
Federal Operating Grants
State Operating Grants
Total Revenue
500.00
200.00
500.00
161.00
538.00
234.00
68,411.00
51,470.00
51,470.00
16,020.00
13,174.00
617.00
850.00
339.00
500,00
4,021.00
5,000.00
588.00
200.00
1,000.00
4,798.00
400.00
2,780,00
163.00
1,020.00
51,470.00
5,000.00
5,000.00
1,524.00
983.00
214.00
294.00
1,200.00
300.00
350.00
110.00
25.00
5,000.00
9,040.00
2,260.00
11,300.00
1060290 115010 750399
1060290 11 5010 750448
1060290 11 5010 750567
1060290 115010 770667
1060290 115010 774636
1060290 115010 774677
HEALTH - PHEP (#28610)
GR0000000649
Revenues
1060290 115035 610313
Expenditures
1060290 115035 702010
1060290 115035 722740
1060290 115035 730646
1060290 115035 730926
1060290 115035 731346
1060290 115035 731388
1060290 115035 731941
1060290 115035 750077
1060290 115035 750399
1060290 115035 750448
1060290 115035 750567
1060290 115035 770631
1060290 115035 770667
1060290 115035 774636
1060290 115035 774677
1060290 115035 778675
HEALTH - Child Lead Poisoning (#29529)
GR0000000651
Revenues
1060231 133320 610313
Expenditures
1060231 133320 702010
1060231 133320 722740
1060231 133320 730926
1060231 133320 731346
1060231 133320 731388
1060231 133320 750399
1060231 133320 750448
1060231 133320 750567
1060231 133320 774677
Expenditures
1060281 134790 730373 Contracted Services 11,300.00
Total Expenditures 11,300.00
16 FY_2013_3rd_3uarter_Amendments
Expenditures
1060601
4030501
1060601
4030501
1060601
4030501
1060601
115127
110110
115127
110110
115127
110110
115127
702010
702010
702140
702140
722740
722740
731465
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
Dept ID Program Acct Fund Aft Oper Unit Account Name
HEALTH - Immunization Action Plan (#28550)
GR0000000182
Revenue
1060218 133912 610313 Federal Operating Grants
(1,489.00)
Total Revenue
(1,489.00)
HEALTH - Vaccines for Children (#28560)
GR0000000200
Revenue
1060234 133910 610313 Federal Operating Grants
Total Revenue
1,489.00
1,489.00
Homeland Security Grants (#29340) - GR#0000000594
Revenue
1060601 115127 610313
4030501 110110 610313
Federal Operating Grants
Federal Operating Grants
Total Revenue
Salaries Regular
Salaries Regular
Other Miscellaneous Salaries
Other Miscellaneous Salaries
Fringe Benefits
Fringe Benefits
Program
Total Expenditures
$ (1,187,141.00)
(80,093.00)
$ (1,267,234.00)
(80,092.00)
(43,462.00)
(630.00)
(315.00)
(72,384.00)
(36,816.00)
$ (1,033,535.00)
$ (1,267,234.00)
Motorpool Fund (#86100)
Revenue
1030811 184010 665882 Planned Use of Balance 43,000.00
Total Revenue 43,000.00
Expenditures
1030811 184010 788001 40400 Transfer Out - Project Work Order
Total Expenditures
43,000.00
43,000.00
Change in Fund Equity
Project Work Order Fund (#40400)
PCBU FACMG, Project ID 100000001837, Activity PROJ - Impound Parking Lot Paving
Revenue
1040101 148020 695500 66100 Transfer In - Motor Pool
Total Revenue
43,000.00
43,000.00
Expenditures
1040101 148020 796500 Budgeted Equity Adjustment
Total Expenditures
43,000.00
43,000.00
Change in Fund Equity
Motorpool Fund (#66100)
Revenue
1030811 184010 665882 Planned Use of Balance
Total Revenue
(241,673.00)
(241,673.00)
Expenditures
1030811
1030811
184010 730926
184010 760164
Indirect Costs
Expendable Equipment
Total Expenditures
(84.673.00)
(157,000.00)
(241,673.00)
Change in Fund Equity
FY_2013_3rd_Quarter_Amendments
17
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2013
AMENDMENTS
FY 2014 FY 2015
AMENDMENTS AMENDMENTS
Dept ID Program Acct Fund Aft Oper Unit Account Name
Motorpool Fund (#66100
Revenue
1030811 184010 665882
1030811 184010 695500 50800
Parks and Recreation Fund (#5080P)
Revenue
5060201 160666 665862
Planned Use of Balance
Transfer In - Parks
Total Revenue
Planned Use of Balance
Total Revenue
(23,051.00)
23,051.00
23,051.0G
23,051.00
160010 788001 66100
160010 788001 66100
160915 690189
160930 690189
160900 665882
Transfer Out - Motor Pool
Transfer Out - Motor Pool
Total Expenditures
Capital Asset Contribution
Capital Asset Contribution
Planned Use of Balance
Total Revenue
Expendable Equipment
Professional Services
Total Expenditures
Planned Use of Balance
Total Revenue
Professional Services
Total Expenditures
Planned Use of Balance
Total Revenue
Expenditures
5060326
5060330
Revenue
5060201
5060201
5060201
11,526.00
11,525.00
23,051.00
Information Technology Fund (#63600)
Expense
1080601 152090 750154
1080201 152010 731458
Revenue
1080101 152000 665882 10100
etpise
1080201 152010 731458
Easter Ego Hunt (#21399)
Revenue
9010101 196030 665882
228,800.00
59,341.00
(288,141.00)
(928,900.00)
928.900.00
649,900.00
649,900.00
649,900.00
649,900.00
5,760.00
5,760.00
Expense
9010101 183170 788001 21330 Transfer Out - Children's Village Donations $ 5,760.00
Total Expenditures 5,760.00
Children's Village Donations (#21330)
Revenue
9010101 196030 695500 21399 Transfer In - Easter Egg Hunt
Total Revenue
5,760.00
5,760.00
Expense
9010101 196030 796500 Budgeted Equity Adjustments 5,760.00
Total Expenditures 5,760.00
FY_2013_3rd_Quarter_Amendments
18
SCHEDULE C Motor Pool Leased Equipment and Fuel Amendments 3rd Quarter Amendments Fiscal Year 2013 ...................._.... ---•.... -..... Amendment Unit Ledger Fund Dept Program . i-iunt Fund Affiliate Oper Unit PC Bus Unit Project Activity An Type Bud Ref Source Type Amount Motor Pont Fund #66100 USCTY BUDGET 65100 1030811 184010 631071 -850,000.00 USCTY BUDGET 66100 1030811 184010 630833 -485,000.00 USCTY BUDGET 65100 1030811 184010 665882 1,335,000.00 General Fund General Purpose Funds - All Departments USCTY BUDGET 10100 1010101 USCTY BUDGET 10100 1010101 USCTY BUDGET 10100 1010210 USCTY BUDGET 10100 1020501 USCTY BUDGET 10100 1030101 USCTY BUDGET 10100 1030101 USCTY BUDGET 10100 1030803 USCTY BUDGET 10100 1030803 USCTY BUDGET 10100 1040801 USCTY BUDGET 10100 1040801 USCTY BUDGET 10100 1050101 USCTY BUDGET 10100 1060601 USCTY BUDGET 10100 1060601 USCTY BUDGET 10100 1070301 USCTY BUDGET 10100 1070301 USCTY BUDGET 10100 1070401 USCTY BUDGET 10100 1070401 USCTY BUDGET 10100 1070501 USCTY BUDGET 10100 1070601 USCTY BUDGET 10100 1070601 USCTY BUDGET 10100 1070801 USCTY BUDGET 10100 1070801 USCTY BUDGET 10100 1070801 USCTY BUDGET 10100 1070801 USCTY BUDGET 10100 1090101 USCTY BUDGET 10100 2010101 USCTY BUDGET 10100 3010403 USCTY BUDGET 10100 4010101 USCTY BUDGET 10100 4014101 USCTY BUDGET 10100 4030101 USCTY BUDGET 10100 4030101 USCTY BUDGET 10100 4030301 USCTY BUDGET 10100 4030301 USCTY BUDGET 10100 4030401 USCTY BUDGET 10100 4030401 USCTY BUDGET 10100 4030601 USCTY BUDGET 10100 4030601 181000 776659 -230.00 181000 776661 -1.138.00 182090 776661 -22.00 186020 776661 -62_00 184000 776659 -203.00 184000 776661 -890.00 184020 776659 -1,610.00 184020 776661 -3,319.00 148020 776659 -440.00 148020 776661 -1,832.00 183010 776661 -38.00 115090 776659 -380.00 115090 776661 -887.00 132080 776659 -1,062.00 132080 776661 -2,265.00 113060 776659 -2,592.00 113060 776661 -7,524.00 174000 776661 -384.00 132030 776659 -1,945.00 132030 776661 -5,507.00 114090 776659 -910.00 114090 776661 -1,288.00 114100 776659 -15,347.00 114100 776661 -24,220.00 171000 776661 -172.00 180000 776661 -166.00 121240 776661 -23.00 122050 776659 -2,321.00 122450 776661 -9,660.00 112580 776659 -2,216.013 112580 776561 -5,488.00 112590 776659 -8,817.00 112590 776661 -23,310.00 112670 776659 -8,928.00 112670 776661 -13,465.00 110000 776659 -283,593.00 110000 776659 -406.00 19
50800 50800 50800 50800 50800 50800 54800 5060101 5060101 5060201 5060201 5060326 5060326 5060327 160000 160040 160000 160000 160010 160010 1600/0 776659 776661 776659 776661 776659 776661 776659 SCHEDULE C Motor Pool Leased Equipment and Fuel Amendments 3rd Quarter Amendments Fiscal Year 2013 T _ • Amendment Unit Ledger Fund 'Dept program Account Fund Affiliate Oper Unit PC Bus Unit Project ctrvity IAn Type Bud Ref Source Type Amount Friend of Court Fund #27100 (informational only - do not post) USCTY BUDGET 27100 3010404 126030 776659 USCTY BUDGET 27100 3010404 126030 776661 USCTY BUDGET 27100 4030925 110070 776659 USCTY BUDGET 27100 4030925 110070 776661 ATPA Grants Fund #27310 (informational only - do not post) USCTY BUDGET 27310 4030901 116270 776659 USCTY BUDGET 27310 40309131 116270 776661 Prosecutor Coop Reimbursement Grant Fund #27315 (informational only - do not post) LISCTY BUDGET 27315 4010201 126070 776659 USCTY BUDGET 27315 4010201 126070 776661 Sheriff Road Patrol Grant Fund #27345 (informational only - do not post) USCTY BUDGET 27345 4030601 110010 776659 USCIY BUDGET 27345 4030601 110010 776661 USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCIY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET Parks and Recreation Fund #60800 USCTY BUDGET USGTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET USCTY BUDGET GR0000000377 GR0000000377 GR0000000143 GR0000000143 GR0000000142 GR0000000142 GLB 2013 GLB 2013 GLB 2013 GLB 2013 GLB 2013 GLB 2013 -447,494.00 -456.00 -2,097.00 -4,880.00 -1,357.00 -3,219.00 -24,701.00 -57,870.00 -24,536.00 -51,347.00 -837.00 -2,214.00 -770.00 -3,049.00 -212.00 -2,702.00 -7,599.00 10,301.00 -14,301.00 1,068.000,00 -58.00 -421.00 -2,590.00 -6,651.00 -2,044.00 -5,478.00 -763.00 -2,255.00 -1,547.00 -2,412.00 -810.00 -2,308.00 -4,145.00 -6,439.00 -80.00 -782.00 -72.00 GRANT GRANT GRANT GRANT GRANT GRANT GLB GLB GLB GLB GLB GLB 10100 10100 10100 19100 10100 10100 10100 10100 10100 14100 10100 10100 10100 10100 10100 24293 20293 20293 10100 10100 4030601 4030601 4030601 4030601 4030601 4030601 4030901 4030901 4030901 4030901 1060201 1060201 1060220 1060220 1060233 1060501 1060501 9099101 9010101 9010101 110000 110000 116200 116200 116220 116220 110040 110040 110990 110090 133150 133150 134390 134390 133390 112090 112090 112700 112700 196030 776661 776661 776659 776661 776659 776661 776659 776661 776659 776661 776659 776561 776659 776661 776661 776659 776661 695500 788001 665882 10100 20293 20
SCHEDULE C Motor Pool Leased Equipment and Fuel Amendments 3rd Quarter Amendments Fiscal Year 2013 Unit Ledger Fund Dept Prog ccount Fund Affiliate Oper Unit PC Bus Unit P j t A ty ,An Type Bud Ref ----- — Source Type .. Amendment Amount USCTY BUDGET 50800 5060327 USCTY BUDGET 50800 5060328 USCTY BUDGET 50800 5060328 USCTY BUDGET 50600 5060330 USCTY BUDGET 50800 5060330 USCTY BUDGET 50800 5060356 USCTY BUDGET 50800 5060650 USCTY BUDGET 50600 5060650 USCTY BUDGET 50800 5060715 USCTY BUDGET 50800 5060715 USCTY BUDGET 50800 5060720 USCTY BUDGET 50800 5060720 USCTY BUDGET 50800 5060724 USCTY BUDGET 50800 5060724 USCTY BUDGET 50800 5060725 USCTY BUDGET 50800 5060725 USCTY BUDGET 50800 5060729 USCTY BUDGET 50500 5060732 USCTY BUDGET 50800 5060732 USCTY BUDGET 50800 5060735 USCTY BUDGET 50800 5060735 USCTY BUDGET 50800 5060805 USCTY BUDGET 50800 5060805 USCTY BUDGET 50800 5060631 USCTY BUDGET 50800 5060831 USCTY BUDGET 50800 5060910 USCTY BUDGET 50800 5060910 USCTY BUDGET 50800 5060201 Delinquent Personal Property Fund #51800 USCTY BUDGET 51800 7010110 USCTY BUDGET 51800 7010110 USCTY BUDGET 51800 7010110 CLEMIS Fund #53500 USGTY BUDGET 53500 1080305 USCTY BUDGET 53500 1080305 USCTY BUDGET 53500 1080305 Radio Communications Fund #53600 160010 776661 -1,185.00 160010 776659 -75.00 160010 776661 -252.00 160010 776659 -200.00 160010 776661 -624.00 160010 776661 -628.00 160050 776659 -6.00 160050 776661 -50.00 160070 776659 -933.00 160070 776661 -1,646.00 160070 776659 -817.00 160070 776661 -1,612.00 160070 776659 -306.00 160070 776661 -609.00 160070 776659 -747.00 160070 776661 -1,790.00 160070 776661 -50.00 160070 776659 -72.00 160070 776661 -304.00 160070 776659 -619.00 160070 776661 -910.00 160210 776659 -3,23000 160210 776661 -4,787.00 160210 776659 -264.00 160210 776661 -531.00 160430 776659 -2,227.00 160430 776661 -4,951.00 160900 665882 44,061.00 186060 776659 -810.00 186060 776661 -2,989.00 186060 796500 3,799.00 116020 776659 -226.00 116020 776661 -1,254.00 116020 665882 1,480.00 USCTY BUDGET 53600 1080310 115150 776659 -756.00 USCTY BUDGET 53600 1080310 115150 776661 -2,013.00 USCTY BUDGET 53600 1080310 116170 776661 -21.00 USCTY BUDGET 53600 1080310 115150 665882 2,790.00 County Airports Fund #56500 21
SCHEDULE C Motor Pool Leased Equipment and Fuel Amendments 3rd Quarter Amendments Fiscal Year 2013 ------ -1 ...._ Amendment Unit Ledger Fund Dept ProgramLkccount Fund Affiliate Oper Unit PC Bus Unit Project Activity An Type Bud Ref Source Type Amount USCTY BUDGET 56500 1030701 USGTY BUDGET 56500 1030701 SOCSOS Pollution Control Fund #58520 USCTY BUDGET 58520 6010101 USCTY BUDGET 58520 6010101 Facilities Maintenance & Operations Fund #63100 USCTY BUDGET 63100 1040718 USCTY BUDGET 63100 1040718 USCTY BUDGET 63100 1040719 USCTY BUDGET 63100 1040719 USCTY BUDGET 63100 1040725 USCTY BUDGET 63100 1040725 USCTY BUDGET 63100 1040770 USCTY BUDGET 63100 1040770 USCTY BUDGET 63100 1040702 Information Technology Fund 463600 USCTY BUDGET 63600 1080101 USCTY BUDGET 63600 1080101 USCTY BUDGET 63600 1080101 Drain Equipment Fund #63900 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63940 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6410101 USCTY BUDGET 63900 6410101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 LISCTY BUDGET 63900 6010101 USCTY BUDGET 63900 6010101 154010 776661 -454.00 154010 796500 454.00 149130 776659 -123.00 149130 796500 124.00 140200 776659 -161.00 140200 776661 -666.00 141000 776659 -4,035.00 141000 776661 -14,091.00 140500 776659 -3,909.00 144500 776661 -9,779.00 145000 776659 -1,020.00 145000 776661 -2,511.00 140010 665882 36,172.00 152010 776659 -1,443.00 152010 776661 -4,315.00 152000 665882 5,758.00 149750 776661 26463 -17.00 149750 776659 26464 -1,669.00 149750 776661 26464 -1,175.00 149750 776659 26466 47,362.00 149750 776661 26466 -74,637_00 149750 776659 26468 -645.00 149750 776661 26469 -36.00 149750 776659 26474 -126.00 149750 776659 26479 -6,127.0-0 149750 776661 26479 -7,570.00 149750 776659 26485 -46.00 149750 776659 26502 -925.00 149750 776659 26503 -896.00 149750 776659 26534 -1,385.00 149750 776659 26535 -2,071.00 149750 776659 26536 -158.00 149750 776661 26536 -6.00 149750 776659 26550 -372.00 149750 776661 26550 -7.00 149750 776659 26551 .633.00 149760 776661 -75.00 149760 796500 145,938.00 22
SCHEDULE C Motor Pool Leased Equipment and Fuel Amendments 3rd Quarter Amendments Fiscal Year 2013 Amendment Unit Ledger Fund Dept Program Account Fund AffiLiate Oper Unit PC Bus Unit Project ' ctivity An Type Bud Ref Source Type Amount Telephone Communications Fund #67500 USCTY BUDGET 67500 1080601 152000 776659 -95.00 USCTY BUDGET 67500 1080801 152000 776661 -454.00 USCTY BUDGET 67500 1080601 152010 665882 549.00 Building Liability Insurance Fund 467700 USCTY BUDGET 67700 1010502 182000 776659 -42200 USCTY BUDGET 67700 1010502 182000 776661 -1,083.00 USCTY BUDGET 67700 1010502 182000 665882 1,505.00 Fringe Benefit Fund #67800 USCTY BUDGET 67800 1050525 183000 796500 172.00 USCTY BUDGET 67800 1050525 183192 776661 -17200 23
COUNTY OF OAKLAND
FY 2013 THIRD QUARTER FORECAST
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2013
ADOPTED
BUDGET
AS
. AMENDED
FY 2013
FORECAST
AMOUNT
FAVORABLE/
(tINET2fRABLD PER.CENT
riEgENU15$
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
576,395.00
19,073,165.00
11,504,295,00
101,443,117.00
7,900,000.00
2,849,000.00
43,218,070.00
$ 383,072,283.00
$ 198,987,241.00
627,895.00
17,179,665.00
11,469,995.00
103,834,852.00
7,700,000.00
1,909,800.00
44,383,701.00
$ 386,093,149.00
$ 2,479,000.00
51,500.00
(1,893,500.00)
(34,300,00)
2,391,735.00
(200,000.00)
(939,200.00)
1,165,631.00
$ 3,020,866.00
1.26%
8.93%
-9.93%
-0,30%
2,36%
-2.63%
-32.97%
2.70%
0.79% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 381,033,664.00
PLANNED USE OF FUND BALANCE $ 37,621,540.00 $ 40,171,267.34 $ 40,171,267.34 $ 0.00%
TOTAL GF/GP FUNDS $ 418,655,204.00 $ 423,243,550.34 $ 426,264,416.34 $ 3,020.866.00 0.71%
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
19,170,797.00
137,852,544.00
$ 51,667,936.00
16,816,826.00
5,972,314.00
19,476,982.07
140,863,177.26
$ 46,957,936.00
16,269,126.00
5,863,314.00
18,103,382.07
135,517,877.26
$ 4,710,000 00
547,700 00
109,000 00
$ 5,366,700,00
1,373,600.00
5,345,300.00
$ 73,727,208.00 $ 74,457,076.00 $ 69,090,376.00
9.12%
3.26%
1.83%
7.21%
7.05%
3.79%
TOTAL LAW ENFORCEMENT $ 157,023,341.00 $ 160,340,159.33 $ 153,621,259.33 $ 6,718,900,00 4.19%
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
10,453,757.00
8,722,148.00
2,921,300.00
1,419,714.00
5,399,717.00
9,586,557.00
8,427,248.00
2,702,500.00
1,356,214.00
5,399,717.00
867,200.00
294,900.00
218,800.00
63,500.00
8.30%
3.38%
7.49%
4.47%
0.00%
TOTAL GENERAL GOVERNMENT $ 28,861,519.00 $ 28,916,636.00 $ 27,472,236.00 $ 1,444,400.00 5.00%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
$ 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
381,285.814.00
$ 6,863,484.00
19,919,807.00
2,602,192.50
1,206,820.00
4,081,007.00
64,859,214.02
16,788,365.49
7,674,535.00
$ 123.995,425.01
387.709.296.34
$ 6,729,484.00
18,318,807.00
2,455,792.50
1,190,220.00
3,646,007,00
59,858,214.02
16,198,365.49
6,995,335.00
$ 115,392,225.01
$ 365 676,096.34
134,000.00
1,601,000.00
146,400.00
16,600.00
435,000,00
5,001,000,00
590,000,00
679,200,00
$ 8,603,200.00
$ 22,133,200.00
1.95%
8.04%
5.63%
1.38%
10.66%
7.71%
3.51%
8.85%
6.94%
5.71%
37,369,390.00 $ 35,534,254.00 $ 33,041,254.00 $ 2,493,000.00 7.02%
TOTAL GOVERNMENTAL EXPENDITURES $ 418,655,204.00 $ 423,243,550.34 $ 398,617,350.34 $ 24,626,200,00 5.82%
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)
27,647,066.00
$ (40,171,267.34)
M2,524,201.34)
$ 27.647,066.00_
$ (40,171,267,34)
($12,524,201.3)4
TAXES (601000-601999) Property Taxes - July Tax Levy Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes $ 196,245,741.00 $ 196,245,741.00 $ 198,345,741.00 $ 2,100,000.00 1.07% Fay. based on most recenl ;;.-lqualization report showing a zero percent change in the December 2012 taxable value; this is an improvement against the 1% loss that was includod in the FY 2013 operating budget. 98,500.00 0.00% 455,000,00 379,000.00 498.68% Fay. Receipt of Payment in Lieu of Taxes in excess of budget. 88,000.00 0.00% 196,508,241.00 $ 196,508,241.00 $ 198,987,241.00 $ 2,479,000.00 1.26% 98,500.00 76,000.00 88,000.00 98,500.00 76,000.00 88,000.00 STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney Economic Development Health Division Non-Departmental - Child Care Subsidy - $ 1,000.00 67,500.00 4,375486.00 14,568,533.00 2,160.00 $ 1,000.00 85,500.00 10,000.00 4,398,472.00 14,576,033.00 2,160.00 $ 1,000.00 92,000.00 10,000.00 4,398,472.00 12,676,033.00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Amount Adopted Amended FY 2013 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Sierirficant Variances 0.00% 0.00% 0.00% 6,500.00 7.60% Favorable due to increasing OHS contract billable attorney and office support .1rne and labor. 0.00% 0.00% 45,000.00 15.00% Fay, Refunds School Meals ilunch program) due to increase in per meal reimbursement from the State. 627,895.00 $ 51,500.00 8.93% 0.00% 0.00% 6,500.00 7.60% Favorable due to increasing DHS contract billable attorney and office support rime and labor. 0.00% 0.00% (1,900,000.00) -13.04% Built into the Circuit Court Family Division, Human Services Administration enc.; Children's Village budgets are Child Care Fund expenditures. A favorable variance within tririse expense areas reduces the 50% reimbursement the county receives. Unfav revenue vanance is offset by Child Care Fund expenditure favorability, FEDERAL GRANTS (610000-610999) Sheriff - Patrol Sheriff - Corrective Services Sheriff - Invesigative/Forensic Services Prosecuting Attorney Homeland Security - Disaster Control Health Division Children's Village $ 82,000.00 71,412.00 67,500.00 53,010.00 21,728.00 300,000.00 - $ 82,000.00 85,500.00 58,561.00 50,334.00 300,000.00 $ 82,000.00 92,000.00 58,561.00 50,334.00 345,000.00 Total Federal Grants 595,650.00 $ 576,395.00 $ Total State Grants 19,012,519.00 $ 19,073,165,00 $ 17,179,665.00 $ (1,893,500.00) -9.93% Revenue variance is partially offset by an expenditure variance. of 9 252013
9,217,000.00 $ 54,000.00 4,500.00 2,300.00 300,000.00 1,926,495.00 9,203,000.00 $ 34,000.00 4,500.00 2,000.00 300,000.00 1,926,495.00 Probate Court - Estates and Mental Health Total Administration of Justice 520,300.00 520,300.00 520,300.00 0.00% 17,793,200.00 $ 17,843,200.00 $ 17,529,200.00 $ (314,000.00) -1.76% COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Adopted Budget Amended Budqgi FY 2013 Forecast Amount Favorable (unfavorable) Percent Explanation of Sicr.ificant Variances OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental 8,477,000.00 HHS - Homeland Security 54,000.00 Circuit Court 4,500.00 District Court 2,300.00 Sheriff 300,000.00 Non-Departmental - Reimb Judges Salaries 1,926,495.00 Total Other Intergovernmental Revenue (14,000.00) -0.15% Unfav Cigarette Tax Distribution. (20,000.00) -37.04% Unfav. Local Match due td t7,:e installation of fewer than anticipated sirens. 0.00% (300.00) -13.04% Unfav. Drug Case Managment due to a decrease in drug case filings, 0.00% 0.00% $ 10,764,295.00 $ 11,504,295.00 $ 11,469,995.00 $ (34,300.00) -0.30°k CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Civil/Criminal 2,967,000.00 $ Circuit Court - Family Division 2,032,500.00 District Court - Division I (Novi) 4,435,600.00 District Court - Division II (Clarkston) 1,767,700.00 District Court - Division III (Rochester Hills) 3,830,000.00 District Court - Division IV (Troy) 2,240,100.00 (200,000,00) -6.63% Unfav. due to a reduction 'he collection of Court Costs ($130,000) as well a reduction in Civil Mediation Payments ($50,..00) and Refund Fees PD Def Attorney ($20,000). 80,000.00 3.94% Fay. due to an increase in E,)ja rd and Care of $75,000 and an increase :::1!.:j.ne collection of Refund Fees PD Def Attorney of $5.:..)00. (150,000.00) -3.38% Unfav. Probation Fees ($13( .000) and Ordinance Fines and Costs ($80,000 diue to a decrease in the public's ability to pay; partra,ily offset by Fav. State Law Costs $30,000 due to:.::!.A increase in State violation caseload. (130,000.00) -7.35% Unfav. Ordinance Fines an0 Costs ($80,000), Probation Fees ($40,000) .41(!..1c1Refund Fees PD Def Attorney ($10,000) due to a.decfine in caseload and a decrease in the public's a•j:.ility to pay. 70,000.00 1.83% Fay. Probation Fees $50,0C..0 due to new collection initiatives, Garnishment Fe!Cos $13,000 as a result of the public filing more State: bx garnishments to collect judgments and Victim Rights (CVR) County Portion $7,000 as 7.t....,esult of new legislation, 16,000.00 0.71% Fay. Late Penalty $10,006 and Show Cause Fee $6,000 due to the implemor;:ation of the new Judicial Information System (JIS) tse management system. 3,017,000.00 $ 2,817,000.00 $ 2,032,500.00 4,435,600.00 2,112,500.00 4,285,600.00 1,767,700.00 1,637,700.00 3,830,000.00 3,900,000.00 2,240,100.00 2,256,100.00 * Revenue variance is partially offset by an expenditure variance. of 9 262013
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Amount Adopted Amended FY 2013 Favorable Budget Budget Forecast (unfavorable) Percent Ex lanation of Si ficant Variances (59,300.00) -14.11% Unfav. Forensic Lab Fees of ($2,100) which have been historically below budget; Reimbursements General of ($24,000) for FOA and Recovery of Prosecution are lower than budget projections. Also, tVlisceilaneous revenues of ($40,000) largely for Narcotics and Bond Forfeiture receipts are lower than projected. Partially offset by favorable Welfare Fraud Case Review of $3,000; State Appropriations Victim Witness receipts of $.2,300; and Educational Training receipts of $1,500, 900.00 1.15% Favorable receipt of Misceihneous revenue, (17,800.00) -3.65% Unfavorable due largely to mew revenue line item Commissions Contracts of ($160,000) budgeted in Sheriff Administration but is Oeing receipted in Corrective Services Division, a budget amendment is recommended. Also, unfavorable Reimbursement Postage of ($4,900) is buct=„eted but not received, Partially offset by favorable Fee Income of $11,700; Fingerprints of $8,500; Gun Registrations of $68,000; Photostats of $37,000; Registration Fees of $1,300; Reimbursement General of $18,100, and Photographs of $2,500 all (1).e to increases in volume of activity. 333,000.00 11.11% Favorable due largely to n:ew revenue line item Commissions Contracts of $225,000 budgeted in Sheriff Administration but is. being receipted in Corrective Services DiviSiOn, a budget amendment is recommended. Fest. Fa.vOrable Board and Care receipts of $50,000 budgeted in the Satellites Div.; and Inmate Board and Care of $70,000; OUIL Third Offense of $8,000; Medical Records of $100; partially offset by unfav. Fee Income of ($16,100); Miscellaneous of ($4,000). (42,700.00) -8.87% Unfavorable Board and Cans receipts of ($50,000) received in the Corrective Services Div., partially offset by favorable Reimb., of Salaries of $7,300 also budgeted in Corrective Services Div. Law Enforcement Prosecuting Attorney Sheriffs Office Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services Satellites 456,300.00 $ 420,300.00 $ 361,000.00 $ 196,900.00 78,507.00 79,407.00 469,100.00 488,106.00 470,306.00 2,868,266.00 2,996,892.00 3,329,892.00 481,368.00 481,368.00 438,668.00 * Revenue variance is partially offset by an expenditure variance. 3 of 9 2/7/2013
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Amount Favorable unfavorable) Percent g.planation of Sigr..ilicant Variances (551,000.00) -22.82% Forecasted revenues reflect; anticipated actual receipts of Civil Action Servi.-:e Fees revenue of ($591,000); see correspom.og reduction in Fees Civil Service expense. PaTI....]Ily offset by increased Dispatch Services receipts ..:)f $39,900; and Reimbursement General of $100. (2,000.00) 0.00% Unfavorable due to lower IF ceipts of OUIL Third Offense of ($8,000); Reim:: ..irsement of Salaries of ($7,300); partially offset bf.5,:tvorable receipt of Fee Income of $4,300; Liquor C..mtrel Sheriff of $7,200; and Reimb. General of $1:00. (33,300.00) -4.04% Unfavorable Refund ForeriFic Lab Fees of ($50,000), Partially offset b.:, receipts of Confiscated Property revenue of $7,001).. Refunds NET of $6,000 and Miscellaneous receipfs.of $3,700. Adopted Amended FY 2013 Budget Budget Forecast Sheriff - Emergency Response and Prepared. 2,425,011.00 2,415,072.00 1,864,072.00 Sheriff - Patrol Services 44,366,995,00 44,541,044.00 44,539,044.00 Sheriff Investigative Forensic Services 783,391.00 823,391.00 790,091.00 Total Law Enforcement $ 52,047,331.00 $ 52,244,6E30.00 $ 51,872,480.00 $ (372,200.00) -0.71% 11.12% Fav. Certified Copies $140 :.)00, CVR County Portion $10,000, E-filing Fees $4Q,000, Garnishment Fees $40,000, Gun Permits $9:2.,:i00, Jury Foes $10,000, Marriage Licenses $2,000 :',4iscellaneous $5,800, Passport Fees $10,000, Ph5tographs $30,000 due to increased activity. Partially offset by unfav. Assumed Names ($15,900), Forfeiture of Bonds ($18,200), Forfeiture of SurMy Bonds ($40,000), Marriage Waivers ($5,300) ffid Miscellaneous ($5,800) due to less activity. General Government Clerk - County Clerk 2,730,493.00 $ 2,682,000.00 $ 2,980,300.00 $ 298,300.00 * Revenue variance is partially offset by an expenditure variance. 4 of 9 282013
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Clerk - Elections Clerk - Register of Deeds & Micrographics Treasurer Amount Favorable (unfavorable) Percent Explanation of Significant Variances (40,300.00) -32.80% Unfav. Board of Canvasser Service Fee ($4,700) 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 ($6,300) and Reimb. General ($42,200) due to less activity. The unfavorability is par-ha-1y offset by fay. Election Filing Fees Late $14,500 dr. to Corp Counsel's efforts to collect on late filers. 1,804,900.00 21.19% Fay. Land Transfer Tax $852,800, Mortgages $700,000 and Recording Fees $250,000 due to increased activity. Also, fay, Reimb General $44,800 due to reimbursement received from Oakland County Road Commission due to monument repair and Photostats $18,000 duo to on-line sale of historical images. Partially Of set by unfav., Chattel Mortgages ($11,300) Fed T.s,x Liens Cert of Release ($20,000), Tract Index ($9,000) and Microfilming ($25,000) due to less than einticipated use and activity. (11,700.00) -0.21% Unfav. Delinquent Per Prop Tax Admin ($29,000) and Pilot-State Owned Land ($17,990) due to less anticipated use. Also, unfav.. Industrial Facilities Tax ($258,000), TIFNDDA Re7:overy Ad Valorem ($325,000) and TIFA/DDA Recovery IFT ($15,000) due to property values, Ev.r:Slion Filing Fees ($2,500) and Miscellaneous ($70,2bb;. due to less anticipated use. Offset by fay. Tax Re:forted Land Co Portion $250,000, Title Search Fees $420,000, Recording Fee Forfeiture Certifications' $12,500 (offset by projected unfavorable expenditure), Recording Fee Redemption Certification $20,000 (offset by projected unfavorable expenditure) and Deeds $4,600 due to activity involving the sale of foreclosed property. Adopted Amended FY 2013 Budget Budget Forecast 176,200 00 122,853.00 82,553.00 7,900,200.00 5,657,918.00 8,519,057,00 5,657,918.00 10,324,557.00 5,646,218.00 Board of Commissioners 600.00 600.00 900.00 300.00 50.00% Fay. Due to prescription royally fee income. * Revenue variance is partially offset by an expenditure variance. 5 of 9 292013
17,890,565.00 $ 18,408,182.00 $ 20,586,041.00 $ 2,177,859.00 11.83% 3,700.00 $ 3,700.00 100.00% Favorable Salary and MiIee Reimbursements for auditing services and trava.;:egarding JAG Grant. Total General Government County Executive County Exec - Auditing COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Amount Favorable lunfavorable) Percent Explanation of Significant Variances (9,900.00) -39.60% Unfav. Copier Machine Cha'..ges ($8,500) due to on- line functionalities of down eading and e-mailing documents. Also, unfav. Mi:ellaneous ($3,000) due to loss of para-legal contrac.:I because of court house hours; partially offset by Ri!.nb, Salaries $1,600. 136,259.00 9.73% Fay - Reimbursement Ger:17:0•al $51,439 a result of Drain Administration able to! 2.harge more time than anticipated to special reve)0!) and proprietary funds. Fay - Plat Service Fees $4,b20 a result of greater business activity for subd.0; ion plats. Fay - Soil Erosion Fees $80,000 incrt.i.se in building activity/permits due to slighl i..nprovernent in the housing market. Partially (11et by unfavorable Internal Support expenditurS. Adopted Amended FY 2013 Budget Budget Forecast Library Board 25,000.00 25,000.00 15,100.00 Water Resources Commissioner 1,400,154.00 1,400,154.00 1,536,413.00 100,000.00 76.28% Favorable Refunds Misc to increased rate and usage for P-CARD and incrOsed members in Vendor Incentive Program.... 0.00% 87,000.00 2.69% Favorable due to increasedontract billing. 70,000.00 14.00% Favorable Late Penalty $60::000 and Tax Intercept Fee $10,000 due to increa:4.31:1 collection efforts by the Reimbursement staff. (77,000.00) -18.41% Unfav. Standard Mail ($77.( 30), Printing ($2,000) due to revenue less than expected, offset by fav. Metered Postage $2,500. t)nfav. revenue is partially offset by the fay. Printing charges and Mail Handling-Postage expenses. 0.00% 0.00% County Exec - Purchasing M&B - Purchasing Division M&B - Equalization Division M&B - Fiscal Services Division Central Services - Support Services Human Resources HHS - Administration 230,000.00 3,233,968.00 500,000.00 418,300.00 800.00 131,102.00 $ 98,898.00 3,233,968.00 500,000.00 418,300.00 800.00 231,102.00 $ 98,898.00 3,320,968.00 570,000.00 341,300.00 800.00 Revenue variance is partially offset by an expenditure variance. to f9 302013
230,000.00 21,000.00 189,000.00 917,895.00 230,000.00 21,000.00 212,000.00 917,895.00 230,000.00 16,000.00 212,000.00 842,895.00 (5,000,00) (75,000.00) 0,00% 0.00% -23,81% Unfavorable due to fewer garden centers participating in "Ask a Master Gardener Program" which is attributed to a weak economy. 0.00% -8.17% Unfavorable Sale of Licensus and Animal Sterilization Fees due to economic downturn. 12,055,055.00 $ 12,735,131,00 $ 539,445.00 343,069.00 11,957,619.00 $ 282,256,00 220,000.00 1,112,000.00 0,00% 0.00% 196,376.00 57.24% Fay. due to revenue for the Elite 40 under 40 conference, What Goes in Billion Celebration and Fire and Ice Festival. 680,076.00 5.64% 892,000.00 $ 892,000.00 $ 1,112,000.00 $ 220,000.00 24.66% Fay $150,000 due to refund. of Tr-Party payments from the Road Commission .and fay $70,000 for Commission Public TelephCne revenue greater than anticipated. 24.66% 892,000.00 892,000.00 $ $ 100,580,715.00 $ 101,443,117.00 $ 103,834,852.00 $ 2,391,735.00 2.36% COUNTY OF OAKLAND GENERAL FUND] GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Amount Favorable funfavorable) Percent Explanation of Sinnificant Variances 80,000.00 2.64% Fav. Inspection Fees $100,000 due to increased compliance reinspection. Fee. Clinic Charges $100,000: On Site Sewerage Permits $100,000; Wells $50,000; Food ServOe Licenses $50,000; and Immunizations $50,000 due. to increased demand. Partially offset by unfav. F,4.1 Vaccine Fees ($150,000) and Flu 3rd Party ($75,000) due to changing environment of va.:- eine distribution. Unfav. Administration Fees ($75.0r.!:3) due to late start of Medicaid Outreach contra:A:. Unfav. Hepatitis Vaccine ($50,000) due to reduced demand. Unfav, Education Fees ($20,000) due to current saturation of food service managers. 300,000.00 10.30% Fay. Out County Board and Care $450,000 due to an increase in out of County DHS wards. Partially offset by unfav. Board and c'are ($150,000) due to a reduction of in Oakland County DHS wards. Adopted Amended FY 2013 Budget Budget Forecast HHS - Health Division 3,021,904.00 3,035,527.00 3,115,527.00 HHS - Children's Village 2,912,496.00 2,912,496.00 3,212,496.00 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 Total County Executive Non-Departmental Non-Dept - Charges for Services Total Non-Departmental Total Charges for Services * Revenue variance is partially offset by an expenditure variance. of 9 342013
3,500.00 $ 3,500.00 $ 2,400.00 $ (1,100.00) -31.43% Unfav. due to income nvesment base and market rate adjustments. 0.00% 0.00% 43,000.00 2,500.00 2,800,000.00 2,849,000.00 $ 43,000.00 2,500.00 2,800,000.00 2,849,000.00 $ 57,000.00 132.56% Fay. based on re-allocation of interest income for land sale activity. 4,900,00 196.00% Fav. interest on court cases 0.00% -35,71% Unfav due to low investme0 market rates. (939,200.00) -32.97% 100,000.00 7,400.00 1,909,800.00 $ 1,800,000.00 (1,000 000.00) 28,344.00 $ 28,344.00 $ 0.00% 100.00 100.00 100.00% Fay. due to Cash Overages, 0.00% 2,500.00 2,500.00 100.00% Favorable receipt of donaIi•s revenue related to previous years elected off,c,als voluntary pay reduction. 5,000.00 39,900.00 34,900.00 698.00% Favorable Enhancement Finds of $3,200; and County Auction receipts of $31,700. 50,608.00 5,000.00 18,718.00 291,025.00 200.00 6,000.00 200.00 0.00% 0.00% 0.00% 0.00% 11,900.00 5,900.00 98.33% Favorable Refund Prior Y...:..nrs Expenditures of $11,900; partially offset by .ecelpt of County Auction in Sheriff's Office Div. of (5:.000). 59,600.00 59,600.00 100.00% Favorable Refund PriorYfrs Expenditures of $52,200; and County Aucli61 receipts of $7,400. 7,200.00 7,200.00 100.00% Fav. Contributions of $1,2.:'!.) due to voluntary donations of elected offici;•41.. salary and Cash Overages $6,000. 1,440.00 1,240.00 620.00% Fay. Contributions due to vduntary donations of elected officials salary. 2,230.00 2,230.00 100.00% Fay. Contributions due to vduntary donations of elected officials salary, 25.00 25.00 100.00% Fay. Due to Cash Overages. 0.00% COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT Amount Adopted Amended FY 2013 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Significant Variances $ 7,900,000.00 $ 7,900,000.00 $ 7,700,000.00 $ (200,000.00) -2.53% Unfav due to lower than eni:,.?cted activity relating to construction projects, gran!!.5 and proprietary funds. INDIRECT COST RECOVERY (640100) INVESTMENT INCOME 1655000-6559991 District Courts (Div. I - IV) Sheriff Corrective Services Sheriff Investigativerfechnicai Services Treasurer Clerk/Register of Deeds Economic Development Non-Departmental Total Investment Income OTHER REVENUES (670000-695500) Circuit Court District Court Probate Court Prosecuting Attorney Sheriff Office Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services - Satellites Sheriff - Emergency Preparation and Training Sheriff Patrol Services Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Water Resources Commissioner * Revenue variance is partially offset by an expenditure variance. 8 of 9 322013
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2013 THIRD QUARTER REPORT County Executive - Auditing Management and Budget Human Resources Central Services - Support Services Facilities Management Engineering Health Division Children's Village Homeland Security Public Services Public Services - Animal Control Economic Development - Donations Non Departmental - Donations Non-Dept - Sundry Sheriffs Transfers Treasurers' Transfers Non-Departmental - Transfers In Total Other Revenues Adopted Budget 3,800.00 44,400.00 417,500.00 5,658,923.00 36,333,070.00 $ 42,823,244.00 Amended Budget 3,800.00 50,500.00 68,400.00 417,500.00 646,333.00 5,658,923.00 36,333,070.00 43,218,070.00 Percent Explanation of Siorcficant Variances 0.00% 0.00% 100.00% Favorable due to prior year exp accrual overestimated. 0.00% 100.00% Favorable due to prior year adjustments for reimbursement of preliminary costs for various projects. Offset by unfavorable expenditures. 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 238.32% Primarily fay due to prior year adjustments for repayment of RemonumentAtion advance that was approved with MR #12336 r:ind FY 2012 check that was cancelled in FY 2013, 0.00% 0.00% 0.00% 2.70% Amount FY 2013 Favorable Forecast {unfavorable) 47,936.00 47,936.00 3,800.00 9,000.00 9,000.00 50,500.00 68,400.00 1,412,500.00 995,000.00 646,333.00 5,658,923.00 36,333,070.00 44,383,701.00 $ 1,165,631.00 PLANNED USE OF FUND BALANCE {665000-665999) Encumbrances and Carryforwards 2,486,767.34 2,486,767.34 0.00% Use of Prior Yrs Fund Balance 37,621,540.00 37,684,500.00 37,684,500.00 0.00% Total Planned Use of Fund Balance $ 37,621,540.00 $ 40,171,267.34 $ 40,171,267.34 $ 0.00% TOTAL GEN. FUND / GEN. PURPOSE REVENUE $ 418,655,204.00 423 243 550.34 $ 426,264,416.34 $ 3,020,866.00 0.71% * Revenue variance is partially offset by an expenditure variance. f of 9 332013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Personnel Expenditures $ 8,302,959.00 $ 8,272,529.00 $ 7,922,529.00 $ 350,000.00 4.23% - Fay, due to underlined and vacant positions. Operating Expenditures 92,176.00 330,826.00 150,826,00 180,000.00 54.41% - Fay. Special Projects due to the distribution of Judicial 'i"::ichnology funds from the State and Judges On-Line project (MR used for courtroom technology improvements. A budget amiAdment is recommended to transfer funds of $29,000 from the Spaiai Projects account to the Emergency Salaries Reserve aci7ount in Non-Departmental to cover the costs of an Emergency :SAlary position (Senior Systems Analyst) that is assisting with dlta mapping and conversion in an effort to move the Juven1.1!, Court operations from the County's mainframe system to the S:iate's Trial Court System (TCS) case management system. Internal Support Expenditures 321,792.00 394,198.00 391,198.00 3,000.00 0.76% - Fay. Convenience Copier due to lower than anticpated use. Transfer Out 28,344.00 28,344.00 0.00% Business Division Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 8,716,927.00 $ 9,025,897.00 $ 8,492,897.00 $ $ 1,641,464.00 $ 1,641,464.00 $ 1,641,464.00 $ 77,234.00 85,284.00 46,284.00 156,372.00 158,638.00 160,638.00 533,000.00 5.91% 0.00% - 39,000.00 45.73% - Fay. due to a reduction in the use of Visiting Judges $25300 and Professional Services $3,000. Also Fay. Metered Poshii0 $6,000 due to a lower than anticipated use and Equipment Expoise $3,000 and Computer Supplies $2,000 due to a conscious effort, to reduce costs. (2,000.00) -1.26% - Unfav. Info Tech Operations due to higher than anticipa0d use. 37,000.00 1.96% 80,000.00 690,000.00 Civil / Criminal Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 1,875,070.00 $ 1,885,386.00 $ 1,848,386.00 $ $ 2,003,804.00 $ 2,003,804.00 $ 1,923,804.00 $ 5,221,944.00 5,221,944.00 4,531,944.00 2,329,459.00 2,604,260,00 2,604,260,00 $ 9,555,207.00 $ 9,830,008.00 $ 9,060,008.00 $ 3.99% - Fay. due to underlined and vacant positions. 13.21% - Fay. Defense Attorney Fee payments $400,000 due to .(3s activity. These payments are dependent on caseload and the Ci(uit Court fee structure. Also Fay. Juror Fees and Mileage $200,131)0, Transcript on Appeals $40,000 due to a decline in casei(Ad. In addition, Fav. Printing $30,000 and Metered Postage $'5::%000 due to lower than anticipated use. 0.00% - 770,000.00 7.83% 9/4/2013 34
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 700,000.00 6.31%.. Fay. due to underfilled and vacant positions. 2,330,000.00 17.61% - Fay. due to decrease in placements to State Institutions $2,800,000. Also Fav. Fees Guardian Litem $130,000 due to decrewke in caseload; partially offset by unfav. Defense Attorney Fee. ($600,000) due to an increase in activity. 40,000,00 2.65% - Fay. Equipment Rental $20,000 and Info Tech Operations $20,000 due to lower than anticipated use. 300,000.00 0.00% - Fay. primarily due to the Friend of the Court requiring less than anticipated funding. Family Division/Juvenile Maint. Personnel Expenditures $ 11,092,686.00 $ 11,092,686.00 $ 10,392,686.00 $ Operating Expenditures 13,230,661.00 13,230,661.00 10,900,661.00 Internal Support Expenditures 1,507,265.00 1,511,019.00 1,471,019.00 Transfer Out 5,092,079.00 5,092,279.00 4,792,279.00 $ 30,922,691.00 $ 30,926,645.00 $ 27,556,645.00 $ 3,370,000.00 10.90% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 23,040,913.00 18,622,015.00 4,314,888.00 5,092,079.00 $ 23,010,483.00 $ 21,880,483.00 $ 18,868,715.00 15,629,715.00 4,668,115.00 4,627,115.00 5,120,623.00 4,820,623.00 1,130,000.00 3,239,000.00 41,000.00 300,000.00 4.91% 17.17% 0.88% 5.86% $ 51,069,895,00 $ 51,667,936,00 $ 46,957,936.00 $ 4,710,000.00 9.12% 9/4/2013 35
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 90,000.00 32,200.00 35,000.00 District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 204,527.00 $ 232,639.00 $ 232,639.00 $ 5,300.00 5,300.00 5,300.00 $ 209,827.00 $ 237,939.00 $ 237,939.00 $ $ 4,166,098.00 $ 4,166,098.00 $ 4,076,098.00 $ 1,072,586.00 1,052,057.00 1,019,857.00 449,082.00 464,553.00 429,553.00 886.00 886.00 0.00% - 0.00% 0.00% 0.00% 2.16% - Fay. due to turnover and underlined position3.06% Fay. Drug Testing $10,000 as a result of neg:tiating a lower price for test cups and Defense Attorney Fees $2,000 que to a procedural change that has reduced costs. Also Fay. Postage-Standard Mailing $5,000, Juror Fees and Mileage $4,000 and .ofessional Services $4,000 due to a lower than anticipated use. If! addition, Fay. Charge Card Fee $7,200 due to these fees charged directly through Access Oakland account services. 7.53% Fay. Info Tech Operations due to lower than rmticipated use. 0.00% - $ 5,687,766.00 $ 5,683,594.00 $ 5,526,394.00 $ 157,200.00 2.77% Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 1,914,604.00 $ 1,914,604.00 $ 1,839,644.00 $ 655,474.00 661,331.00 592,831.00 210,400.00 241,477.00 237,477.00 886.00 886.00 3.92% - Fav. due to turnover and underlined positions. 10.36% - Fay. Defense Attorney Fees $40,000 due to r:structured schedule for defense attorneys. Also Fay. Interpreter .7.,90S $7,000, Printing $5,000, Travel and Conference $5,000, Cortp:Jter Research Service $3,000 and Professional Services $2,500 a decrease in activity. In addition, Fay. Charge Card Fee t:',:e.000 due to these fees charged directly through Access Oakland ace:punt services. A budget amendment is recommended to reall*ate funds of $16,000 from the Defense Attorney Fees account to trip: Expendable Equipment account in order to purchase chaiiis for both courtrooms. 1.66% - Fay. Info Tech Operations due to lower than it-cticipated use. 0.00% - 75,000.00 68,500.00 4,000.00 Total Division 2- Clarkston $ 2,780,478.00 $ 2,818,298.00 $ 2,670,798.00 $ 147,500.00 5.23% 362013
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 3,722,442.00 $ 3,722,442.00 $ 3,642,442.00 $ 80,000.00 2.15% - Fay. due to turnover and underfilled positions. 420,483.00 418,711.00 356,711.00 62,000.00 14.81% - Fay. Defense Attorney Fees $30,000, 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 activay. In addition, Fay. Charge Card Fee $6,500 due to these fees charged directly through Access Oakland account services. 812,505.00 839,154.00 814,154.00 25,000.00 2.98% - Fay. Info Tech Operations due to lower than anticipated use. 1,772.00 1,772.00 0.00% $ 4,955,430.00 $ 4,982,079.00 $ 4,815,079.00 $ 167,000.00 3.35% Division 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,251,368.00 $ 2,251,368.00 $ 2,231,368.00 $ 492,607.00 502,047.00 476,047.00 326,982.00 341,501.00 311,501,00 0.89% - Fay. due to turnover and underfilled positions. 5.18% - Fav.Electrical Service $15,000 due to lower than anticipated use and Charge Card Fee $11,000 due to these fees charged directly through Access Oakland account services. 8.78% - Fav. Info Tech Operations due to lower than anticipated use. 20,000.00 26,000.00 30,000.00 $ 3,070,957.00 $ 3,094,916.00 $ 3,018,916.00 $ 76,000.00 2.46% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 12,259,039.00 $ 12,287,151.00 $ 12,022,151.00 $ 2,646,450.00 2,639,446.00 2,450,746.00 1,798,969.00 1,886,685.00 1,792,685.00 3,544.00 3,544.00 265,000.00 188,700.00 94,000.00 2.16% 7.15% 4.98% $ 16,704,458.00 $ 16,816,826.00 $ 16,269,126,00 $ 547,700.00 3.26% 3,72013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial/Administration Personnel Expenditures Operating Expenditures $ 2,388,531.00 $ 2,388,531.00 $ 2,298,531.00 $ 90,000.00 3.77% Fav, due to turnover and underlilled positions. 29,481.00 29,481.00 19,481.00 10,000.00 33.92% Fav. 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. 285,201.00 285,402.00 280,402.00 5,000.00 1.75% Fay. Info Tech Operations due 'o lower than anticipated use. $ 2,703,213.00 $ 2,703,414.00 $ 2,598,414.00 $ 105,000.00 3.88% Internal Support Transfer Out Estates/Mental Health Personnel Expenditures Operating Expenditures $ 1,927,857.00 $ 1,927,857.00 $ 1,837,857.00 $ 90,000.00 4.67% 709,943.00 709,943.00 795,943.00 (86,000.00) -12.11% Fav. due to turnover and underrilled positions. Unfav. Defense Attorney Fees ($80,000) and Medical Services Guardianship ($30,000) due to a continued high demand for these items; partially offset by Fay. Printing $10,000, Medical Services Probate Exam $8,000 and Fees Guardian Ad Litem $6,000 where demand has Internal Support 611,842.00 631,100.00 631,100.00 0.00% $ 3,249,642.00 $ 3,268,900.00 $ 3,264,900.00 $ 4,000.00 0.12% Department Total Personnel Expenditures Operating Expenditures Internal Support Transfer Out $ 4,316,388.00 $ 4,316,388.00 $ 4,136,388.00 $ 739,424.00 739,424.00 815,424.00 897,043.00 916,502.00 911,502.00 180,000.00 4.17% (76,000.00) -10.28% 5,000.00 0.55% $ 5,952,855.00 $ 5,972,314.00 $ 5,863,314.00 $ 109,000.00 1.83% 9/4/2013 38
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,194,559_00 $ 2,194,559.00 $ 2,032,859.00 $ 161,700.00 7.37% 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 formaI reorganization has been suggested_ Operating Expenditures 505,799.00 477,756.07 501,756.07 (24,000.00) -5.02% Unfavorable largely in Library Continuations of ($13,100) reflecting the increasing cost of books, publications, and updates to publications for the Prosecutor's legal staff attorney's. In addition, cost of Periodicals, Books, and Publications of ($1,700); Membership Dues of ($1,000), Court Transcripts of ($3,000), Equipment Maintenance of ($1,000); Professional Services of ($2,500); Interpreter Fees ($300); and Workshops and Meetings of ($300), and Office Supplies of ($12,100); partially offset by favorable Travel and Conference of $9,000; Training of $1,000 end Transcripts on Appeals of $1,000. Internal Support Expenditures 1,782,792_00 1,856,991.00 1,856,991.00 0.00% Transfers 19,414.00 118,839.00 118,839.00 0.00% $ 4,502,564.00 $ 4,648,145.07 $ 4,510,445.07 $ 137,700.00 2.96% Litigation Personnel Expenditures $ 9,716,109.00 $ 9,716,109.00 $ 8,724,209.00 $ 991,900.00 10.21% 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 1,036,193.00 1,036,193.00 0.00% $ 10,594,994.00 $ 10,775,598.00 $ 9,783,698.00 $ 991,900.00 9.21% 9/4/2013 39
COUNTY OF OAKLAND FY 2013 THIRD 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 $ 2,088,324.00 $ 133,200.00 6.00% 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 forma; reorganization has been suggested, Operating Expenditures 3,199.00 3,199.00 3,199.00 0.00% Internal Support Expenditures 2,305.00 2,305.00 2,305.00 0.00% $ 2,247,028.00 $ 2,227,028.00 $ 2,093,828.00 $ 133,200.00 5.98% Appellate Personnel Expenditures $ 1,817,753.00 $ 1,817,753.00 $ 1,706,953.00 $ 110,800,00 6.10% 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 forma 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 $ 1,715,411,00 $ 110,800.00 6.07% Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 15,969,945.00 $ 15,949,945.00 540,752.00 512,709.07 1,785,097.00 1,859,296.00 875,003.00 1,155,032.00 $ 14,552,345.00 $ 1,397,600,00 8.76% 536,709.07 (24,000,00) -4.68% 1,859,296.00 0,00% 1,155,032.00 0.00% $ 19,170,797.00 $ 19,476,982.07 $ 18,103,382.07 $ 1,373,600.00 7.05% 9/4/2013 40
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures Operating Expenditures $ 1,727,341.00 $ 1,727,341.00 $ 1,657,141.00 $ 66,236.00 74,310.00 76,210.00 70,200.00 4.06% (1,900.00) -2.56% Favorable due to turnover, overtime and lower fringe benefit rates. Unfavorable due to higher than anticipated Communications, Equipment Maintenance and Library Continuations. Internal Support Expenditures 337,515.00 337,515.00 337,515.00 0.00% Transfers . 25,455.00 25,455.00 0.00% $ 2,131,092.00 $ 2,164,621.00 $ 2,096,321.00 $ 68,300.00 3.16% Administrative Services Personnel Expenditures $ 2,094,688.00 $ 2,094,688.00 $ 2,018,588.00 76,100.00 3.63% Favorable due largely to lower actual fringe benefit rate. Operating Expenditures 1,109,738.00 1,194,582.90 1,023,282.90 171,300.00 14.34% Favorable due to projected lower than budget:Printing of $32,000, Uniform Cleaning of $25,000, Uniform expense of $89,100; Professional Services of $7,900 and Office Supplies of $34,300; partially offset by increased Library Continua:10ns of ($10,000) and Miscellaneous expense of ($7,000). Internal Support Expenditures 286,816.00 286,816.00 175,616.00 111,200.00 38.77% Favorable Radio Communications of $153,100 and unfavorable Info Tech Operations of ($41,900) due to budget assigned to this division but actuals are charged to Corrective .Services Division; the Internal Services analyst will be contacted to review actual charges and budget allocations. Transfers 0.00% $ 3,491,242.00 $ 3,576,086.90 $ 3,217,486.90 $ 358,600.00 10.03% 1.06% Favorable Salaries of $1,841,500 and Fringe 9enefits of $551,200 due to 21 vacant positions in Corrections. Par:tally offset by unfavorable Overtime expense of ($2,046,600) incurred to offset the large number of vacancies. The Correction Officer's Academy is currently training a class of new hires to fill 7.57% Favorable due to projected Contracted Services line item savings for jail inmate food cost savings and lower payments for Jail Clinic vendor services of $675,700. Reduced usage .of Prisoner Housing-Outside of County of $80,000; reduced spending on Laundry and Cleaning of $20,000; Transportation of Prisoners of $17,000; Custodial Supplies of $10,000, Computer and Culinary Supplies of $16,000; and Provisions of $10,000; partially offset by residual cost related to the closing of the Jail Clinic such as Hospitalization of Prisoners ($53,300); Medical Exams of ($11 :.i.00) Officers Training of ($32,000); Professional Services of ($10,K.0); Drug Testing of ($11,300); these and other line items variances totaling ($44,800) are offset in the Corrective Services Satellites Div. Corrective Services Personnel Expenditures 32,384,498.00 $ 32,513,124.00 $ 32,167,024.00 346,100.00 Operating Expenditures 8,878,414.00 8,782,452.69 8,117,252.69 665,200.00 9/4/2013 41
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 7,153,581.00 7,521,473.00 7,603,673.00 (82,200.00) -1.09% Unfavorable Radio Communications of (5124,1:00), partially offset by favorable Info Tech Operations of $41,900; internal Services analysts will be contacted to review actual charges and budget allocations. Operating Expenditures 7,162.00 7,162.00 0.00% $ 48,416,493.00 $ 48,824,211.69 $ 47,895,111.69 $ 929,100.00 1.90% $ 11,551,895.00 $ 12,062,095.00 $ (510,200.00) -4A2% Unfavorable due to increased usage of OverIlme at the satellites facilities ($550,600); caused by Hospital Watt-ill, vacant positions, prisoner transport, employee sick and other lves, and East Annex security, and unfavorable fringe benefit= ($209,600) related to overtime fringes for Retirement, Workers C.Dmpensation, and FICA benefits. Partially offset favorable regular salaries of 30,750.00 85,184.84 187,184.84 (102,000.00) -119.74% Unfavorable due to expenses charged to the Satellite Jail (e.g. laundry and cleaning, travel and employee taxable meals, culinary supplies, custodial supplies, computer supplles, office supplies, dry goods and clothing) but are budgeted and offset by favorable variances in the Corrective Services Div. 994,138.00 996,760.00 1,016,760.00 (20,000.00) -2.01% Unfavorable due to under budgeting of motor !.00l charges in this division; the Internal Service Analyst will be (4.1 tacted to review actual charges and budget allocations. 0.00% Transfers Corrective Services-Satellites Internal Support Expenditures Transfers Personnel Expenditures $ 11,618,034.00 $ 12,642,922.00 $ 12,633,839.84 $ 13,266,039.84 $ (632,200.00) -5.00% Emergency Response and Preparedness Personnel Expenditures $ 6,933,667.00 $ 6,939,676.00 $ 6,155,276.00 $ 784,400.00 11.30% Favorable due to turnover, overtime and lower fringe benefit rates. Operating Expenditures 1,263,950.00 1,347,307.00 1,159,707.00 187,600.00 13.92% 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 requcsts; Employee Medical Exams of $53,600; Officer Fees of $7,100; Uniforms of $5,000; Auction Expense $1,400; partially offset by unfavorable Equipment Maintenance ($54,000), Equipment Rental ($4,200), 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 $ 8,437,467.00 $ 7,488,267.00 $ 949,200.00 11.25% 42 9/4/2013
COUNTY OF OAKLAND FY 2013 THIRD 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 $ 46,040,711.00 $ 42,772,611.00 $ 3268,100.00 7.10% Favorable due to projected salary turnover of $1,015,200, lower overtime $577,700 and lower fringe benefit rates $1,675,200. 635,585.00 933,900.35 968,900.35 (35,000.00) -3.75% Unfavorable due to Adjustment of Prior Years Revenue ($58,000), Interpreter Fees ($2,200) and Adjustment of Prior Years Expense ($1,000); Other Expendable Equipment of ($4,500); Clothing Allowance of ($4,200); Ambulance Services ct ($1,000); K-9 Program ($7,900) (note budget amendment "ecommended); Office Supplies of ($5,900); Miscellaneous of ($1,201 and Photographic Supplies of ($1,100); partially offset by favora,:de Equipment Rental of $35,300; Custodial Supplies of $1,800; Dcputy Supplies of $4,800; Uniforms of $10,100, 5,344,238.00 5,458,612.00 5,438,912.00 19,700.00 0.36% Favorable Equipment Rental of $22,800 and Insurance Fund of $22,500; partially offset by unfavorable Motor Pool of ($21,300); and Convenience Copier of ($4,300). Patrol Services Personnel Expenditures Operating Expenditures Transfers Investigative/Forensic Svcs Personnel Expenditures Operating Expenditures 204,385.00 204,385.00 0.00% $ 51,315,397.00 $ 52,637,608.35 $ 49,384,808.35 $ 3,252,800.00 6.18% $ 8,094,887.00 $ 7,964,863.00 $ 7,533,863.00 $ 431,000.00 5.41% 1,020,413.00 1,254,629.48 1,266,129.48 (11,500.00) -0.92% Favorable due to position turnover of $168,800; and to lower fringe benefit rates of $262,200. Unfavorable largely in Drug Testing of ($49,600); Computer Supplies of ($12,000); Deputy Supplies of ($4,800); Material and Supplies of ($4,900); Office Supplies of ($14,900); Custodial Supplies of ($1,300); Towing and Storage Fees of ($15,000); Travel Employee Taxable Meals of ($1,200); Officer Training of ($1,700); partially offset by favorable Evidence Fund NET of $50,000; Liquor and Gambling Evidence of $9,000; Equipment Rental $2,100; Fingerprint Supplies of $8,000 Laboratory Supplies of $21,800; and Photographic Supplies of $3,00. Internal Support Expenditures 2,062,911.00 2,052,911.00 2,052,911.00 0.00% Transfers 334,086.00 1,316,939.00 1,316,939.00 0.00% $ 11,502,297.00 $ 12,589,342.48 $ 12,169,842.48 $ 419,500.00 3.33% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 108,188,689.00 $ 108,832,298.00 $ 104,366,598.00 13,010,086.00 13,672,367.26 12,798,667.26 16,319,683.00 16,804,571.00 16,798,671.00 334,086.00 1,553,941.00 1,553,941.00 $ 4,465,700.00 873,700.00 5,900.00 4.10% 6.39% 0.04% 0.00% $ 137,852,544.00 $ 140,863,177.26 $ 135,517,877.26 $ 5,345,300.00 3.79% 9/4/2013 43
Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 746,277.00 $ 746,277.00 $ 712,277.00 $ 89,137.00 112,187.00 112,187.00 116,957.00 133,123.00 81,223.00 34,000.00 4.56% Fay. Due to turnover. 0.00% 51,900.00 38.99% Fay. Convenience Copier $3,800, Info Tech Operations $1,800 and Telephone Communications $44,700 due to corrections in cost center billings between divisions. Also, Fay Motor Pool $1,600 which reflects a FY 2013 credit adjustment in order to bring down the overall Motor Pool Fund eqeIty as noted in the budget framework document; a budget amr,.:;•ndment is recommended. 0.00% $ 952,371.00 $ 991,587.00 $ 905,687.00 $ 85,900.00 8.66% ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES County Clerk (Vital Stets & Legal Rec's) Personnel Expenditures $ 3,513,823.00 $ 3,513,823.00 $ 3,201,123.00 $ 312,700.00 Operating Expenditures 284,342.00 288,342.00 184,242.00 104,100.00 Internal Support Expenditures 604,413.00 710,058.00 698,958.00 11,100.00 Transfers 8.90% Fay. Due to part-time and under-filled posItions. 36.10% Fay. Court Transcripts $55,600 due to prai.acutors ordering less transcripts, Equipment Maintenance Personal Mileage $3,700 (a budget amendment is recommended), Professional Services $39,600, Workshops and Meetings $2,000, Travel and Conference $3,400 and Office Supplies, $8,400 due to less activity. Partially offset •y unfav, Charge Card Fee ($4,900) and Printing ($7,100). 1.56% Fay. Convenience Copier $900 and Info Tech Operations $14,400 due to anticipated expenditure to be lower than budget; partially offset by unfav, Telephone Communications ($4,200) due to corrections in cost center billings between divisions. 0.00% $ 4,402,578.00 $ 4,512,223.00 $ 4,084,323.00 $ 427,900.00 9.48% 9/4/2013 44
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 749,748.00 $ 813,158.00 $ 689,158.00 $ 124,000.00 779,078.00 779,078.00 761,878.00 17,200.00 259,992.00 268,208.00 293,708.00 (25,500.00) 15.25% Fav. Due to underfilied and part-time positions. 2.21% Fav. Fees-Per Diems $17,600, Travel and Conference $3,000 due to less activity; offset by unfav. Printing: ($3,600). -9.51% Unfav. Convenience Copier ($1,500) due to acquiring another copier, Telephone Communications ($16,900) and Info Tech Operations ($7,100) due to increased activity because of November Elections. 0.00% $ 1,788,818.00 $ 1,860,444.00 $ 1,744,744.00 $ 115,700.00 6.22% Internal Support Expenditures 427,209.00 241,801.00 $ 263,301.00 (21,500.00) Transfers 9.94% Fay. Due to part-time and underfilled positions. -4.03% Unfav. Maintenance Contract ($36,600) expenditure anticipated to be higher than budget and Adj Prior Years Exp ($8,250) due to transferring some prior year expenditures from Remonumentation Grant to General Fund; partially offset by Fay. Professional Services $8,300, Printing $3,800, Travel and Conference $1,000 and Office Supplies $10,200, Metered Postage $10,800 and Equipment Maintenance $3,000 due to less anticipated use. -8.89% Unfav. Telephone Communications ($24,900) due to coding corrections in cost center billings between divisions; partially offset by fay Info Tech Operations $3,100 due to less than anticipated use. 0.00% Register of Deeds (and Micrographics) Personnel Expenditures $ 3,054,295.00 $ 2,543,806.00 $ 2,290,906.00 $ 252,900.00 Operating Expenditures 320,600.00 183,628.00 $ 191,028.00 (7,400.00) $ 3,802,104.00 $ 2,969,235.00 $ 2,745,235.00 $ 224,000.00 7.54% 9/4/2013 45
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Jury Commission Personnel Expenditures $ 16,879.00 $ 16,879.00 $ 16,879.00 Operating Expenditures 68,776.00 68,776.00 55,076.00 0.00% 13,700.00 19.92% Fay, Metered Postage $13,700 due to less than anticipated use. Internal Support Expenditures 34,258.00 34,613.00 34,613.00 0.00% $ 119,913.00 $ 120,268.00 $ 106,568.00 $ 13,700.00 11.39% Department Total Personnel Expenditures $ 8,081,022.00 $ 7,633,943.00 $ 6,910,343,00 $ 723,600.00 9.48% Operating Expenditures 1,541,933.00 1,432,011.00 1,304,411.00 $ 127,600.00 8.91% Internal Support Expenditures 1,442,829.00 1,387,803.00 1,371,803.00 $ 16,000.00 1.15% Transfers 0.00% $11,065,784.00 $ 10,453,757.00 $ 9,586,557.00 $ 867,200.00 8.30% 9/4/2013 46
Transfers Out Division Total Department Total 120,000.00 120,000.00 2,500.00 117,500.00 $ 8,415,531.00 $ 8,722,148.00 $ 8,427,248.00 $ 294,900.00 $ 8,415,531.00 $ 8,722,148.00 $ 8,427,248.00 $ 294,900.00 97.92% Fay. Due to reduced demolitions. 3.38% 3.38% COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,129,377.00 $ 3,129,377.00 $ 2,990,477.00 $ 138,900,00 4.44% - Fav. Turnover, under-filled positions and vacancies, Operating Expenditures 4,606,640.00 4,606,640.00 4,595,340.00 11,300.00 0.25% - Fav. Layout and Staking $56,000, Mailing Fees $148,300, Charge Card Fee $2,400, Membership Dues $3,100, Personal Mileage $3,100,VVorkshop and Meetings $1,600, Computer Supplies $18,000 and Tax Collection Supplies $1,400 due to less anticipated use. Partially offset by unfav. Advertising ($54,000) due to increased use and advertising costs, Miscellaneous ($3,100) and Printing ($6,100). Also unfav., Recording Fee-Forefeiture Cert ($30,000) which is offset by projected favorable revenue, Recording Fee Redemption Cert ($27,600) and Register of Deeds ($8,900) also offset by projected favorable revenue, Rent ($8,000) and Foreclosure Notificatipri ($90,000) due to activity involving sale of foreclosed property. Internal Support Expenditures 559,514.00 866,131.00 838,931.00 27,200.00 3.14% - Fay. Info Tech Operations $29,100 due to anticipated expenditure to be lower than budget offset by unfav Telephone Communications ($1,900) due to phone system upgrades. 9/4/2013 47
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCEl; Administration Personnel Expenditures $2,199,320.00 $2,199,320.00 $2,089,020.00 $ 110,300.00 5.02% - Turnover and part-time positions. Operating Expenditures 436,868.00 509,668.00 $ 410,168.00 99,500.00 19,52% - Fay. Legal Expense $8,000 and Legislative Expense $8,000 due to less than anticipated use. Also fav., Personal Mileage $10,000 due to reduced travel; Public Information $31,000 due to webcasting contract renewal, Special Event Program $2,000, Travel and Conference $18,000 and Workshops and Meetings $20,700 due to less than anticipated use. Internal Support Expenditures 206,089.00 212,312.00 $ 203,312.00 9,000,00 4.24% - Fay. Info Tech Operations $9,000 due to anticipated expenditure to be lower than budget. $2,842,277.00 $2,921,300.00 $2,702,500.00 $ 218,800.00 7.49% Department Total Personnel Expenditures $2,199,320,00 $2,199,320.00 $2,089,020.00 Operating Expenditures 436,868.00 509,668,00 410,168.00 Internal Support Expenditures 206,089.00 212,312.00 203,312.00 $ 110,300.00 5.02% 99,500.00 19.52% 9,000.00 4.24% $2,842,277.00 $2,921,300.00 $2,702,500.00 $ 218,800.00 7.49% 9/4/2013 48
COUNTY OF OAKLAND FY 2013 THIRD 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 $ 540,754.00 $ 18,100.00 3.24% Fav. Due to employee previously on short-term leave. Operating Expenditures Internal Support Expenditures Transfers 364,220.00 364,220.00 351,120.00 490,254.00 496,640.00 464,340.00 13,100.00 3.60% Fav. Computer Research Service $3,500, Fees-Per Diem $700, Periodicals Books Publ $7,300, Software Suoport Maintenance $5,200, Travel and Conference $1,5(::n and Office Supplies $1,800 due to less anticipated use and act vity. Offset by unfav. Library Continuations ($5,000) materials are continuously updated due to changes in the law arid court decisions. Also unfav., Workshops and Meeting ($1,380) due to increased activity. 32,300.00 6.50% 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 $1,500 reduced phone lines due to LVPI transferring to Rochester Hills Library. $1,413,328.00 $1,419,714.00 $1,356,214.00 $ 63,500.00 4.47% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 558,854.00 $ 558,854.00 $ 540,754.00 $ 364,220.00 364,220.00 351,120.00 490,254.00 496,640.00 464,340.00 18,100.00 13,100.00 32,300.00 3.24% 3.60% 6.50% $1,413,328.00 $1,419,714.00 $1,356,214,00 $ 63,500.00 4.47% 9/4/2013 49
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE1 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 4,613,839.00 4,613,839.00 0.00% Transfers 56,165.00 56,165.00 56,165.00 0.00% Division Total $ 5,124,599.00 $ 5,399,717.00 $ 5,399,717.00 $ 0.00% Department Total $ 5,124,599.00 $ 5,399,717.00 $ 5,399,717.00 $ 0.00% 9/4/2013 50
Internal Support Expenditures Transfer Out 66,945.00 206,764.00 206,764.00 $ 18,170.00 18,170.00 $ $ 587,623.00 $ 1,660,037.00 $ 1,640,037.00 $ 20,000.00 0.00% 0.00% 1.20% COUNTY OF OAKLAND FY 2013 THIRD 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 282,944.00 282,944.00 248,444.00 34,500.00 12.19% - Favorable Membership Dues $2,500, Periodicals Book Pubi SW:, $2,000 and Printing $30,000 due to efforts to reduce spending. Internal Support Expenditures 420,434.00 446,019.00 $ 446,019,00 0.00%.. Transfer Out $ 2,862,121.00 $ 2,887,706.00 $ 2,853,206.00 $ 34,500.00 1.19% Compliance Office Controllable Personnel $ 488,211.00 $ 1,387,247.00 $ 1,387,247.00 $ 0.00% Effective Nov 3,2012, per Misc Resolution #12257 (Auditing and Purchasing Reorganization), Compliance Office was created. Controllable Operating 32,467.00 47,856.00 27,856.00 $ 20,000.00 41.79% Fav Professional Services due to less need for external audit assistance than originally anticipated. Corporation Counsel Controllable Personnel $ 2,050,766.00 $ 2,050,766.00 $ 1,980,766.00 $ 70,000,00 3.41% - Favorable due to vacancies/underfilled positions. Controllable Operating 59,133.00 59,133.00 49,633.00 9,500,00 16.07% - Favorable Computer Research Service $5,000, Personal Mileape $3,000 and Professional Services $1,500 due to efforts to reduce spending Internal Support Expenditures Transfer Out 204,586,00 205,842.00 205,842.00 0,00% - $ 2,314,485.00 $ 2,315,741.00 $ 2,236,241.00 $ 79,500,00 3.43% Department Total Controllable Personnel $ 4,697,720.00 $ 5,596,756.00 $ 5,526,756.00 $ 70,000.00 1.25% Controllable Operating 374,544.00 389,933.00 325,933.00 64,000.00 16.41% Internal Support Expenditures 691,965.00 858,625.00 858,625.00 0.00% Transfers Out - 18,170,00 18,170.00 $ 5,764,229,00 $ 6,863,484.00 $ 6,729,484.00 $ 134,000.00 1,95% 9/4/2013 51
$ 241,187.00 $ 241,187.00 $ 241,187.00 $ Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 224,006.00 $ 4,017.00 13,164.00 224,006.00 $ 4,017.00 13,164.00 224,006.00 $ 4,017.00 $ 13,164.00 $ 0.00% 0.00% 0.00% 0.00% ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES n•nnn•P •••nnnn• Purchasing Personnel Expenditures $ 1,149,603.00 $ 95,299.00 99,299.00 $ (4,000.00) -4.20% Unfav due to reorganization. Effective Nov. 3, 2012, per Misc Resoiution #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 1,396.00 1,396.00 0.00% Internal Support Expenditures 154,903.00 9,604.00 9,604.00 0.00% Transfers $ 1,321,291.00 $ 106,299.00 $ 110,299.00 $ (4,000.00) -3.76% Equalization Personnel Expenditures $ 8,264,023.00 $ 8,250,727.00 $ 7,450,727.00 $ 800,000.00 9,70% Favorable due to vacanCies/underfilled positions. Operating Expenditures 431,404.00 431,404.00 366,404.00 65,000.00 15.07% Favorable Personal Mileage $20,000, Printing $10,000, Professionol Services $30,000, Travel and Conference $5,000, and Metered Postage $10,000 due to efforts to contain costs partially offset by unfavorane Membership Dues ($10,000) due to timing of invoices for dues/certifications during FY 2013. Internal Support Expenditures 891,979.00 1,260,128.00 1,260,128.00 - 0.00% Transfers - - 0.00% $9,587,406.00 $9,942,259,00 $ 9,077,259.00 $ 865,000.00 8.70% 9/4/2013 52
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ------------------------ ---------- ADOPTED AMENDED FY 2013 BUDGET BUDGET FORECAST Fiscal Services Personnel Expenditures $ 7,825,302.00 $ 7,825,302.00 $ 7,125,302.00 $ 700,000.00 8.95% Favorable due to vacancies/underfilled positions, Operating Expenditures 391,339.00 391,339.00 351,339.00 40,000,00 10.22% Favorable Printing $20,000 and Professional Services $20,000 due to efforts to reduce spending. Internal Support Expenditures 1,238,974.00 1,413,421.00 1,413,421.00 - 0.00% Transfers - - - 0.00% $ 9,455,615.00 $ 9,630,062,00 $ 8,890,062.00 $ 740,000.00 7.68% Department Total Personnel Expenditures $ 17,462,934.00 $ 16,395,334.00 $ 14,899,334.00 $ 1,496,000.00 9,12% Operating Expenditures 843,545.00 828,156.00 723,156.00 105,000.00 12.68% Internal Support Expenditures 2,299,020.00 2,696,317.00 2,696,317.00 0.00% Transfers 0,00% $ 20,605,499.00 $ 19,919,807.00 $ 18,318,807.00 $ 1,601,000.00 8.04% 9/4/2013 53
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT FY 2013 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCEE Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 217,642.00 $ 3,098.00 14,006.00 217,642.00 $ 3,098.00 $ 14,006.00 $ 217,642,00 $ 2,098.00 14,006.00 1,000.00 0,00% 32.28% Fay. due to less spending in Travel and Conftiwence. 0.00% $ 234,746.00 $ 234,746.00 $ 233,746.00 $ 1,000.00 0.43% Support Services Personnel Expenditures $ 1,167,200.00 $ 1,167,200.00 $ 1,102,600.00 $ 64,600.00 5.53% Fav. due to FTE position filled with PTNE. Fad. Retirement $11,000 and Hospitalization $33,000 due to expenses less than expected. Operating Expenditures 422,538.00 426,455.50 $ 345,655.50 80,800.00 18.95% Fav. Mail Handling-Postage $73,000 and Printing Copy charges, Paper & Supplies $1,250 due to lost CVT business, offset by unfav. Standard Mail & Printing revenues due to printing business being outsourced to Oakland Schools. Fav. Equipment Maintenance $2,900, Maintenance Contract $4,900, and Metered Postage $2,200 due to projected costs less than budget projections. Unfav. Licenses and Permits ($3500) due to costs associated with the new UMove System software license and annual fees needed for the mailroom operator's. Budget Amendment is recommended. Internal Support Expenditures 726,846.00 773,791.00 $ 773,791.00 0.00% Transfers $ 2,316,584.00 $ 2,367,446.50 $ 2,222,046.50 $ 145,400.00 Department Total Personnel Expenditures $ 1,384,842.00 $ 1,384,842 00 $ 1,320,242.00 $ 64,600.00 Operating Expenditures 425,636.00 429,553.50 347,753.50 81,800.00 Internal Support Expenditures 740,852.00 787,797.00 787,797.00 - Transfers - - $ 2,551,330.00 $ 2,602,192.50 $ 2,455,792.50 $ 146,400.00 0.00% 6.14% 4.66% 19.04% 0.00% 0.00% 5.63% 9/4/2013 54
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 235,568.00 $ 223,677.00 $ 200,077.00 $ 23,600.00 10.55% - Fay, due to vacancy. 5,764.00 5,764.00 3,754.00 2,000.00 34.70% - Fay. Travel & Conference and Printing based on expected usage. 18,310.00 18,310.00 18,310.00 0.00% $ 259,642.00 $ 247,751.00 $ 222,151.00 $ 25,600.00 10.33% $ 811,247.00 $ 811,247.00 $ 811,247.00 $ 0.00% 86,482.00 86,482.00 95,482.00 (9,000.00) -10.41% - Unfelt. due to timing of projects for preliminary costs incurred for projects not anticipated to start until FY 2014. Offset by favorable revenue. Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures Operating Expenditures Internal Support Expenditures 57,905,00 61,340.00 61,340.00 0.00% $ 955,634,00 $ 959,069,00 $ 968,069.00 $ (9,000.00) -0.94% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $1,046,815.00 $ 1,034,924 00 $ 1,011,324.00 $ 92,246.00 92,246.00 99,246.00 76,215.00 79,650.00 79,650.00 $ 1,215,276.00 $ 1,206,820.00 $ 1,190,220.00 $ 23,600.00 2.28% (7,000.00) -7.59% 0.00% 16,600.00 1.38% 9/4/2013 55
COUNTY OF OAKLAND FY 2013 THIRD 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 $ 588,928.00 150,000.00 20.30% Favorable due to underlined positions/vacancies. Operating Expenditures 290,122.00 370,122.00 236,122.00 $ 134,000.00 36.20% Favorable Fees-Per Diem $10,000, Legal Services $100,000, Membership Dues $2,000 Professional Services $20,000 and Travel and Conference $2,000 due to efforts to reduce spending. Internal Support Expenditures 34,367.00 37,507.00 37,507.00 $ 0.00% Transfer Out $ 1,063,417.00 $ 1,146,557.00 $ 862,557.00 $ 284,000.00 24.77% Workforce Management Personnel Expenditures $ 1,851,765.00 $ 1,851,765.00 $1,751,765.00 $ 100,000.00 5.40% Favorable due to underlined positions/vacancies. Operating Expenditures 198,795.00 198,795.00 161,795.00 $ 37,000.00 18.61% Favorable Membership Dues $1,000, Periodicals Books Publ Sub $1,000, Pvinting $2,000, Recruitment Expense $25,000, Travel and Conference $6,000, and Expendable Equipment $2,000 due to efforts to reduce spending. Internal Support Expenditures 491,743.00 543,426.00 543,426.00 $ 0.00% Transfer Out - $ $ 2,542,303.00 $ 2,593,986.00 $2,456,986.00 $ 137,000.00 5.28% 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 arA 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 $2,505,091.00 $ 255,000.00 505,894.00 585,894.00 405,894.00 180,000.00 680,199.00 735,022.00 735,022.00 9.24% 30.72% 0.00% $ 3,946,184.00 $ 4,081,007.00 $3,646,007.00 $ 435,000.00 10.66% 562013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 202,769.00 $ 202,769.00 $ 202,769.00 0.00% - Operating Expenditures 9,760,134.00 9,745,134.00 7,520,134.00 2,225,000.00 22.83% - Fay. Foster Boarding Homes $300,000; Fay. Private Institutions Foster Care and Private Institutions Residential $1,600,000. Fay. Independent Living $325,000. 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 $ 7,736,917.00 $ 2,225,000.00 22.34% Health Personnel Expenditures $ 23,903,572.00 $ 23,934,861.00 $ 21,434,861.00 2,500,000.00 10.45% - Fay. due to turnover and underlined pcnitions, Operating Expenditures 4,737,185.00 4,741,834.02 4,526,834.02 215,000.00 4.53% - Fay. Professional Services $150,000 ftrle to contractor accepting Medicaid rates. Fay. Medical Supplies $40,000 due to reduction in the need for medicaI delivery systems (i.e. syringes). Fay. Printing $25,000 (JO to increased use of electronic media. Fay. Drugs $20,000 due to discounted prices through Centers for Disease Centro!. Fay. TB Cases Outside $15,000 due to limited number:of patients requiring service. Fay. Employees Medical Exams $15,000 due to new vendor pricing. Partially offEet by unfav. Vaccines ($50,000) due to increase in prices. Internal Support Expenditures 2,819,550.00 3,318,588.00 3,323,588.00 (5,000.00) -0.15% - Unfav. Info Tech Operations ($40,000) which is partially offset by fay. Telephone Communications $35,000 based on usage. Transfers Out 8,640.00 8,640.00 8,640.00 $ 31,468,947.00 $32,003,923.02 $ 29,293,923.02 $ 2,710,000.00 8.47% W/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Children's Village Personnel Expenditures $ 14,847,367.00 $ 14,847,367.00 $ 14,922,367.00 $ (75,000.00) -0.51% Unfav. primarily due to Overtime. Operating Expenditures 3,741,357.00 3,741,629.00 3,670,629.00 71,000.00 1.90% - Fay. Custodial Supplies $25,000 and FA Proprietary Equipment Exp $16,000 due to contino0 efforts to minimize expenses and contain costs. Fay. Hospitalization $17,500 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 '.:nrsing staff. Fay. Provisions $12,500 due to increased reimbursement for improved nutritional requirements. Pa u tally offset by unfav. Medical Supplies ($15,000) to more accurately account for charges incurred. Internal Support Expenditures 2,606,055.00 2,704,586.00 2,804,586.00 (100,000.00) -3.70% - Unfav. Info Tech Operations based on Sage. Transfers Out 27,960.00 27,960.00 ....................... n•nnnnn•nnn•n•••••n•• ••••••••nn••nnnn ...... ...... ............... $ 21,194,779.00 $ 21,321,542.00 $ 21,425,542.00 $ 0.00% Homeland Security Personnel Expenditures $ 766,497.00 $ 766,497.00 $ 701,497.00 $ 65,000.00 8.48% - Fay. due to underfilled positions. Operating Expenditures Internal Support Expenditures Transfers Out 35,000.00 11.50% - Fay. Equipment Maintenance $40,000 due to limited repair costs incurred on specialty/hazmat vehicles. Partially offset by unfav. Professional Services ($5,000) due to stenographer used during Grant Allocalion Committee meetings. 289,680.00 304,363.00 269,363.00 484,009.00 500,972.00 430,972.00 70,000.00 13.97% - Fay. Info Tech Operations based on usage. $ 1,540,186.00 $ 1,571,832.00 $ 1401,832.00 $ 170,000.00
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ADOPTED AMENDED FY 2013 BUDGET BUDGET FORECAST Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $ 39,720,205.00 $ 39,751,494.00 $ 37,261,494.00 $ 18,528,356.00 18,532,960.02 15,986,960.02 5,923,628.00 6,538,160.00 6,573,160.00 8,640.00 36,600.00 36,600.00 2,490,000.00 2,546,000.00 (35,000.00) • 6.26% 13.74% -0.54% 0.00% $ 64,180,829.00 $ 64,859,214.02 $ 59,858,214.02 $ 5,001,000.00 7.71% W/2013
COUNTY OF OAKLAND FY 2013 THIRD 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 $ 1,506,056.00 $ 1,506,056.00 195,912.00 195,912.00 1,406,056.00 $ 100,000.00 191,912.00 4,000.00 6.64% - Favorable due to vacancies/underfilled positions. 2.04% - Favorable Soldier Relief $3,000 and Soldier Burial $5,000 due to fewer than anticipated applications for burials. Offset by unfav Travel Employee Taxable Meals ($2,000); and Special Event Program ($2,000) due to increased cost for flag cases. internal Support Expenditures 171,173.00 173,124.00 173,124.00 0.00% - Transfers 0.00% $ 1,873,141.00 $ 1,875,092.00 $ 1,771,092.00 $ 104,000.00 5.55% Community Corrections Personnel Expenditures Operating Expenditures $ 3,582,750.00 $ 3,582,750.00 502,025.00 573,987.00 3,462,750.00 $ 120,000.00 487,987.00 86,000.00 3.35% - Favorable due to vacancies/underfilled positions. 14.98% - Favorable Contracted Services $70,000, Personal Mileage 75,000, Printing $3,000, Trans of Clients $4,000 and Ground Supplias $4,000 due to efforts to contain costs. internal Support Expenditures 522,072.00 688,150.00 688,150.00 0.00% - Transfers Out 0.00% - MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures $ 4,606,847.00 $ 4,844,887.00 $ 4,638,887.00 $ 206,000.00 4.25% $ 831,877.00 $ 831,877.00 $ 771,877.00 $ 60,000.00 7.21% - Favorable due to vacancieslunderfilled positions. 89,689.00 89,689.00 89,689.00 0.00% - Internal Support Expenditures 242,089.00 246,412.00 246,412.00 0.00% - $ 1,163,655.00 $ 1,167,978.00 $ 1,107,978.00 $ 60,000,00 5.14% * See related revenue offset. R/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2013 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Medical Examiner Personnel Expenditures $ 3,211,406,00 $ 3,223,197.00 $ 3,103,197.00 $ 120,000.00 3.72% - Favorable due to vacanciestunderfilled positions. Operating Expenditures 520,006.00 530,119.74 530,119.74 0,00% - Internal Support Expenditures 958,305.00 989,081.00 989,081.00 0,00% - Transfers $ 4,689,717.00 $ 4,742,397.74 $ 4,622,397.74 $ 120,000.00 2.53% Animal Control Personnel Expenditures $ 2,120,779.00 $ 2,135,554.00 $ 2,035,554.00 $ 100,000.00 4.68% - Favorable due to vacancies/undertilled positions. Operating Expenditures 190,097.00 241,710.75 241,710.75 - 0.00% - Internal Support Expenditures 841,553.00 984,101.00 984,101.00 0.00% - Transfers Out - - - - $ 3,152,429.00 $ 3,361,365.75 $ 3,261,365.75 $ 100,000.00 2.97% Circuit Court Probation Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out - $ - $ 54,326.00 54,326.00 54,326.00 527,581.00 530,912.00 530,912.00 $ 581,907.00 $ 585,238.00 $ 585,238.00 $ $ 11,453,553,00 $ 11,480,119.00 $ 10,980,119.00 $ 1,556,855.00 1,690,544.49 1,600,544.49 3,268,695.00 3,617,702.00 3,617,702.00 500,000.00 90,000.00 0.00% 0.00% 0.00% 0.00% 4,36% 5.32% 0.00% $ 16,279,103.00 $ 16,788,365.49 $ 16,198,365.49 $ 590,000.00 3.51% * See related revenue offset. q1/2013
COUNTY OF OAKLAND FY 2013 THIRD 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 $ 1,187,734.00 $ 1,187,734.00 $ 1,175,934.00 $ 11,800.00 0.99% Turnover and underfills. Operating Expenditures 338,222.00 430,146.00 400,846.00 29,300.00 6.81% Fav. Professional Services $30,800 due to utilization of PTNE position to perform services previously obtainKi through professional services: Printing $18,600, Periodicals Books $5,000, Mileage $6,800 and Travel $8,600 based on andcipated usage. Offset by Supplies ($16,500) and Workshops :'524,000) due to operating costs for Elite 40 under 40 conferenc::.i and What's in 2 billion celebration, see corresponding revenue '43vorability; a budget amendment is recommended. Internal Support Expenditures 65,339.00 149,721.00 139,721.00 10,000.00 6.68% Fay. IT Ops $7,900 due to usage less than antdpated and Motor Pool $2,100 which reflects a FY 2013 credit adjustment in order to bring down the overall Motor Pool Fund equity as noted in the budget framework document; a budget amendment is recommended. Transfers $ 1,591,295.00 $ 1,767,601.00 $ 1,716,501.00 $ 51,100.00 2.89% Planning and Economic Development Services Personnel Expenditures $ 3,674,447,00 $ 3,674,447.00 $ 3,287,247.00 $ 387,200.00 10.54% Turnover and underfills. Operating Expenditures 1,002,713.00 1,307,272.00 1,068,572.00 238,700.00 18.26% - Fay. primarily in Professional Services for NO HAZ Program $146,100 based on reduced resident participaon (offset by reduced program reimbursement); Software M:ziint $18,000 due to decreased maintenance costs; Workshop & Meetings $51,000; Mileage $3,100 & Printing $70,700 based on tr.xpected usage. Partially offset by unfav. Adj Prior Yr ($36,100) Supplies ($14,100) due to usage. Internal Support Expenditures 7'28,867.00 791,241.00 789,041.00 2,200.00 0.28% Fay, IT Ops $14,600 due to usage less than anticipated. Unfav. Telephone Comm ($11,500) and Insurance Fund ($900) due to usage. Transfers $ 5,406,027.00 $ 5,772,960.00 $ 5,144,860.00 $ 628,100.00 10.88%
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMENDED BUDGET ADOPTED BUDGET Community and Home Improvement Personnel Expenditures Operating Expenditures Transfers AMOUNT FY 2013 FAVORABLE FORECAST :UNFAVORABLE PERCENT $ 108,354.00 $ 108,354.00 $ 108,354.00 $ 0.00% EXPLANATION OF SIGNIFICANT VARIANCES 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 1,737,418.00 Internal Support Expenditures 794,206.00 940,962.00 Transfers $ 4,597,155.00 $ 399,000.00 1,469,418.00 268,000.00 928,762.00 12,200.00 7.99% 15.43% 1.30% 0.00% $ 7,131,296.00 $ 7,674,535.00 $ 6,995,335.00 $ 679,200.00 8.85% 013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds $ 269,649.00 $ 269,649.00 $ 269,649.00 $ 30,599,00 30,599.00 5,599.00 0.00% 25,000.00 81.70% Fav based on year to date actual payments approved by Risk Mgmt. Logos Trademarks Intellect Property 18,000.00 18,000.00 16,000.00 0.00% Road CommissionlCurrent Drain Assessment 1,400,000.00 1,400,000.00 1,400,000.00 0.00% Road Commission\Tri Party Agreement 100.00 2,217,619.00 2,217,619.00 0.00% 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 $ 13,589,624.00 $ 13,564,624.00 $ 25,000.00 0.18% COUNTY BUILDINGS $ 3,355,178.00 $ 22790,525.00 $ 2,990,525.00 $ (200,000.00) -7.17% Unfav ($200,000) related to Maint Dept Charges for GFGP areas due to increase in requests from departments. STATE AND FEDERAL - COUNTY ASSOCIATIONS $ 73,000.00 $ 24,700.00 500,000.00 30,000.00 73,000.00 $ 24,700.00 500,000.00 30,000.00 13,000.00 $ 24,700.00 460,000.00 30,000.00 Michigan Assoc. of Counties National Assoc. of Counties S.E.M.C.O.G. Traffic Improvement Association Total 40,000.00 $ 627,700.00 $ 627,700.00 $ 587,700.00 $ 40,000.00 0.00% 0.00% 8.00% 0.00% 6.37% Fay. due to membership rate less than budgeted. SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 300,000.00 $ 0.00% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Emergency Salaries Fringe Benefit Reserve Grant Match Info Tech Development Legislative Expense Misc. Capital Outlay $ 137,521.00 $ 89,809 00 $ 89,809.00 $ 348,366.00 135,796.00 60,796.00 1,310,000.00 5,400,000.00 1,160,000.00 5,816,400.00 36,400.00 75,000.00 0.00% 75,000.00 55.23% Fay based on year to date use; line item is budgeted for program changes throughout the year as authorized by BOC. Fay based on year to date usage treed 1,310,000.00 5,400,000.00 836,639.00 3,015,145.00 5,155.00 1,310,000.00 5,400,000.00 836,639.00 2,015,145.00 5,155.00 1,000,000:00 0.00% 0.00% 0.00% 33.17% 0.00% 0.00% MO13
ADOPTED BUDGET AMENDED BUDGET 53,000.0(3 250,000.00 FY 2013 FORECAST 53,000.00 250,000.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% 0.00% Overtime Appropriation Summer Employees Salary Appropriation Total 53,000.00 250,000.00 $ 14,586,687.00 $ 11,095,544.00 $ 10,020,544.00 $ 1,075,000.00 9.69% Transfers to Other Funds Fire Records Management CLEM'S Information Technology Bldg Auth Fac Infras IT Debt $ 430,185.00 1,844,000.00 2,356,676.00 2,200,000.00 430,185.00 $ 1,844,000 00 2,356,676.00 2,200,000 00 430,185.00 $ 1,844,000.00 2,356,676.00 647,000.00 1,553,000.00 0.00% 0.00% 0.00% 70.59% COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES EXPLANATION Fay $1,864,000 due to budget anticipalmg a full year for debt service; actual debt service schedule snows only that one interest payment will be due in FY 201:: as well as first interest payment will use the accrued interest on sale of bonds thus reducing the required transfer amount. Partially offset by additional transfer of ($311,000) to the Project Work Order Fund for the Sheriff Patrol Services mm'e to the former Boy Scouts of America Building to allow for the DNA lab renovations approved under MR#1316'(; a budget amendment Building Fund 300,000.00 300,000.00 300,000.00 0.00% $ 7,130,861.00 $ 7,130,861.00 $ 5,577,861.00 $ 1,553,000.00 21.78% TOTAL NON-DEPT. APPROPRIATIONS $ 37,369,390.00 $ 25,534,254.00 $ 33,041,254.00 $ 2,493,000.00 7.02% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund $ 22,568,532.00 $ 22,687,795.00 $ 22,687,795.00 $ 0.00% Social Welfare Fund Foster Care 1,000.00 1,000.00 1,000.00 0.00% $ 22,569,532.00 $ 22,688,795.00 $ 22,688,795.00 $ 0.00% TOTAL EXPENDITURES $ 59,938,922.00 $ 58,223,049.00 $ 55,730,049,00 $ 2,493,000.00 4.28% 02013
FY 2013 BUDGET AMENDMENTS
FY 2013 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
22=1-9 ;111 21-:'2.01-2
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 /01/2612
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
$ 418,655,204.00
C,1)
$ (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.
$ 24,279.00
$ 22,000.00
$ 22,333.00
$ 48,177.00
$ 31,235.00 $ 148,024.00
M.R. #12284 11/0112012 21,768.00
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Commerce Twp.
M. R. 11/28/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12282 - Independence Twp. . $ 50,000.00
M.R. #12283 - Highland Twp. $ 19,564.00
M.R. #12284 - City of Troy $ 46,667.00 $ 116,231.00
M.R. 1112294 11/28/2012 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 12113/2012
Circuit Court - FY 2013 Circuit Court Position Changes
KR. #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. 02/0712013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13015- City of Sylvan Lake
M.R. #13016- West Bloomfield Twp.
KR, #13019 - City of Farmington Hills
M.R. #13013 02/07/2013
Department of Facilities Management - Memorandum of Agreement with US Dept of Commerce
M.R. #13027 03/0612013
Sheriffs Office - Use of Forfeited Funds for Equipment and Training
34,333.00
158,333.00
51,000.00 $ 243,666.00
40,608.00
69,580.00
66
FY 2013 BUDGET AMENDMENTS
M.R. #13064 -0312112013
M&B FY 2013 First Quarter Report
Adjustments to Human Resources
Adjustments to Public Services - Animal Control
Adjustments to Economic Development
Adjustments to Clerk/Register of Deeds
Adjustments to Sheriffs Office
80,000.00
$ 30,500.00
$ 163,133.00
$ (186,711.00)
$ 584,926.00 $ 721,848.00
MR. 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
MR. #13051 - 03121/2013
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Pontiac
M.R. #13070 - 03121/2013
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Independence Twp
$ 151,099.00
77,047.00
84,879.00
M.R. 04117/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13071 - City of Rochester $ 31,260.00
M.R. #13072 - Village of Bingham Farms 5,010.00 $ 36,270.00
M.R. 05109/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13088 - City of Troy $ 177,693.00
M.R. #13089 City of Farmington Hills $ 49,867.00
11/1.R. #13087 05/09/2013
Public Services/Medical Examiner's Office - Office Position Deletion and Creation
M.R. #13093 0510912013
Economic Development and Community Affairs - 2013 Region 10 Admin Support Grant
M.R. 05122/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
$ 227,560.00
11,79t00
10, 000.00
M.R. #13111 City of Royal Oak
M.R. #13113 '-White Lake Twp
M.R. #13114'- Oakland Twp
M.R. #13115 - Oxford Twp
M.R. #13116 - Oxford Twp
M. R. #13117 - Brandon Twp
M.R. #13100 05/2212013
Facilities Management Property Management Specialist
M.R. #13109 0512212013
Sheriffs Office - Marine Patrol Services Agreement in the City of Novi
M.R. #13110 05/22/2013
Sheriffs Office - Contract Amendment #2 for Law Enforcement in the City of Pontiac
M.R. #13097 06/13/2013
Management & Budget/Equalization Division - Bonus for Master Appraiser and Position Chgs
M.R. #13159. 08/13/2013
Health & Human Services - Contract & Addendum with MDEQ
$ 23,363.00
$ 31,477.00
$ 21,729.00
$ 17,800.00
$ 28,367.M
$ 25,542.00 $ 148,278.00
$ (11,891.00)
7,898.00
42,199.00
$ (13,296.00)
20,215.00
67
FY 2013 BUDGET AMENDMENTS
M.R. #13143 06/13/2013
Sheriffs Office - Addition of Two Positions in Forensic Lab Reimbursed by HIDTA
v.17127,•4 eispinpmin
Sheriff's Office - 201 3 Reorganization of the Forensic Lab and Related Position Changes
M.R. #13157 -0611312013
M&B FY 2013 Second Quarter Report
Adjustments to Sheriffs Office
Adjustments to Public Services - Animal Control
Adjustments to Economic Development
Adjustments to Clerk/Register of Deeds
$ 40,000.00
$ 643,595.00
$ (186,879.00)
$ 20,000.00
$ 21,680.00
$ (124,922.00) $ (270,121,00)
TOTAL AMENDED BUDGET AS OF 06/30/2013 $ 423,243,550.34
68
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT ENTERPRISE FUND TREASURERS 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 Iowa- 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. Total Revenues 10.56% Fav. Prior Years Adjustments $1,235,660 due to witerest charges on older delinquencies, Michigan Tax Tribunal Decisions and local unit corrections during March, July and Decemeir Boards of Review. Offset by unfav. Income from Investments ($1,022,020) due to low interest rates on investments. 0.00% 54.68% Fay. Indirect Costs $144,600 due to actual charges determined after budget finalization. Also fay., Legal Service $12,500, Professional Services $95,260 due to less anticipated use. Other Revenues 2,022,497.00 2,022,497.00 2,236,140.00 213,643.00 OPERATING EXPENSES Personnel Expenditures Operating Expenditures $ 106,968.00 460,250.00 $ 106,968.00 $ 106,968.00 460,250.00 208,600.00 251,650.00 $27,022,497.00 $27,022,497.00 $20,986,140.00 ($6,036,357.00) -22.34% Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GF - 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 1,750,000 00 5,658,923.00 10,800,000.00 1,620,900.00 1,873,699.00 1,305,800.00 21 259,322.00 23,576,540.00 1,750,000.00 5,658,923.00 10,800,000.00 1,620,900.00 1,873,699.00 1 305 800.00 $ 21,259,322.00 $ 23,576,540.00 72,500.00 1,677,500.00 95.86% Fay. related to lower debt interest rates/level of bt. 5,658,923.00 10,800,000.00 1,620,900.00 1,873,699.00 1,305,800.00 $ 21,259.322.00 $ $ 21,847,390.00 $ 1,929,150.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 8.18% REVENUE OVER (UNDER) EXPENDITURES* $3,445,957.00 $3,445,967.00 ($661,250.00) ($4,107,207.00) Total Net Assets - Beginning $206,370,154 03 Total Net Assets - Ending $205,708,904.03 Ending FY 2012 Designated Fund Balance"*: NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Deling Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Fund Balance Total Net Assets - Ending $50,766,956.00 144,567,825.50 11,035,372.53 ($661,250.00) Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments" in the expense category ** Please note the designated equity amounts are adjusted at year-end onl DTRF 51600 Quarterly Forecast e9f2013
FY 2013 THIRD QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCE$. DELINQUENT PERSONAL PROPERTY TAX (51800) OPERATING REVENUE $1,017,158.00 $1,017,158.00 $651,300.00 ($365,858.00) -35.97% - Unfav. Administration Fees ($248,700) due to fewer delinquencies. Also,unfav. Miscellaneous rev line item ($114,858),clue to budget established but no activity expected. OPERATING EXPENSE 1,078,477.00 1,078,477.00 1,022,288.00 $56,189.00 5.21% - Fay. Controllable Personnel $55,300 due to underl:lled position. Also, favorable Professional Services $125,300 duelesi:4Iactivity, Postage-Standard Mailing $10,000, Expendable Equipmert :.:;,2,000, Office Supplies $2,500, Telephone Communications $1,400 due less anticipated use, Also Fay. Motor Pool Fuel Charges $2,000 and Motor $1,600 which reflects a FY 2013 credit adjustment in order to bring down. he overall Motor Pool Fund equity as noted in the budget framework do•nent; a budget amendment is recommended, Partially offset by ..rruav. Indirect Costs ($146,800) due to actual charges determined after budget finalization. NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFERS OUT TOTAL NET INCOME (LOSS)* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ($61,319.00) ($61,319.00) ($370,988.00) ($309,669.00) 505.01% 125,000.00 125,000.00 4,800.00 ($120,200.00) -96.16% Unfav. Income from Investments is due to lower ca:th balance and low rates. $63,681,00 $63,681.00 $ (366,188.00) ($429,869.00) $63,681.00 $63,681.00 ($366 188.001 ($429,869.00) 760,800.00 $394,612.00 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments in the expense category. 9/4/2013 70
COUNTY OF OAKLAND FY 2093 THIRD QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE $ 8,650,623.00 $ 8,835,663.00 $ 8,335,563.00 $ (500,000.00) -5.66% Unfav. Entrance Fees Gen Admission ($325,000), Greens Fee ($125,000), Rental Golf Carts ($50,000) due to poor weather conditions. OPERATING EXPENSE $ 22,958,010.00 $ 23,017,131.00 $ 22,442,131.00 $ 575,000.00 2.50% Fay. Salaries and Fringe Benefits $125,000 reflec,s: !educed staffing needs due to poor weather conditions. Fav. Grounds MaiTenance $350,000 and Internal Services $100,000 related to cost saving to:easures. NET OPERATING INCOME (LOSS) $ (14,307,387.00) $ (14,181,568.00) $ (14,106,568.00) $ 75,000.00 0.53% NON-OPERATING REVENUE (EXPENSE) $ 11,512,650.00 $ 11,512,650.00 $ 11,989,791.00 $ 477,141,00 4.14% Fay. Property Tax Levy $183,000 based on most ruent Equalization repot-I. Fay. Sale of Scrap $6,000. Fay. Non-budgeted Ceip':ai Asset Contribution $288,141 from Michigan Natural Trust Fund (MNT4.) grant and 4-H donation for capital improvement projects. A budga, amendment is recommended. TOTAL INCOME BEFORE TRANSFERS $ (2,794,737.00) $ (2,668,918.00) $ (2,116,777.00) $ 552,141.00 20.69% TRANSFERS IN $ $ - $ $ CAPITAL IMPROVEMENT PROGRAM $ $ - $ - $ TOTAL NET INCOME (Loss) $ (2,794,737.00) $ (2,668,918.00) $ (2,116,777.00) $ 552,141,00 TOTAL NET ASSETS BEGINNING TOTAL NET ASSETS - ENDING $ 99,900,637.00 $ 97,783,860.00 Z1/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: inside $27,831,635.00 $27,831,635.00 $25,715.475.00 (52,116,160.09) -7.60% Unfav - Rebilled Charges ($98,707) revenue is determined by a decreasn•in rebIllable repair jobs, offset by favorable expenses pertaining to the repas Unfav - Reimbursement General ($181,117) due to over estimated reverie projection, offset by a reduction in reimbursable labor and operating cost. Untav - Reimbursement Salaries ($1,743,479) due to unallocaled payroll charger, 'sr turnover and vacant positions offset in Salaries, Overtime and Fringes. thifav - Vehicle Rental ($135,057) due to over estimate of billable vehicles hours Fay - Equipment Rental $40,000 due to under estimate of billable equipment chrtrges. Fay - Maintenance Contracts $2,200 a result of increased revenue for Siail.DA maintenance charges. Outside 355,000.00 355,000.00 176,000 00 (5179,000 04) -50.42% Unfav External Rebilled Charges Revenue ($150,000) revenue is deteriij .-:ect by a decrease 41 rebillable repair jobs, offset by favorable expenses pertaininci to the repair jobs. Unfav - External Dispatch Services ($6,000), External Equip i•ant Rental ($11,000) and External Maintenance Contracts ($12,000) due to SCADA billing for West Bloomfield Township ending because they are no:, on their own system. Total Revenue OPERATING EXPENSES 28,186,638.00 28,254,135.00 28,1E16,635.00 28,254,135.00 25,891,475.00 27,309.673 00 (2,295,160.04) -8.14% 944,462.00 3.34% Fav - Salaries $949,507, Overtime $35,914 and Fringes $758,058 due to liumover and vacant positions. Unfav - Contracted Services ($100,000) due to re.D•iir work for SCAPA assessment project. Unfay - Material and Supplies ($672,0001 and Drain Equipment Materials ($4,500) the result that the budget needs to tia.. Jpdated for these items being tracked through CAMS. Fay - Natural Gas $9,000.a: tesult of lower cost. Fay - Protective Clothing and Equipment $10,000 doe to der.;:iased spending for replacement and maintenance on gas detectors. Fay - and Conference $4,000 decrease use of seminars for training on the use of nii:jv applications. Unfav - Laboratory Supplies ($7,000) a result that a budgcl 'reeds to be developed for Idexx laboratory supply charges. Fay - Depreciation Equipment $69,646 and Depreciation Vehicles 575,2T: due to over estimated depreciation for items reaching the end of their useful livC.S. Unfav - Drain Equipment Labor ($132,701) due lo an increase in the amount of projects. Unfav - Information Technology Development ($9,000) for rnan:',•nance performed on the Automatic Meter Reading System. Fay - Insurance Fcn:::: $3,553 the result of a decrease in the number of department owned vehicles. Fa:, - Maintenance Depart Charges $5,000 over estimate in charges to the de, n:i. anent for SCADA equipment. Fay - Interest Expense $6,000 a result of the deci Jasing principal balance and decrease in variable interest rate related to the Drain Equipment Storage Building and the borrowed GWK Funds for 2 Vector: •ind Jetter truck. 72 9/4/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE (67,500.00) (67,500.00) (1,418,198.00) (1,350,698.00) 2001.03% Fay - Motor Pool $20,700 and Motor Pool Fuel Charges $35,900 reflects - FY 2013 credit adjustment in order to bring down the overall Motor Pool Fund equity as noted in the budget framework document a budget amendment is recommended. Unfav - Telephone Communications ($48,511) a result of billing the Real Time Locating system cost (part of the cellphone bill), offset by failrorable Communications line item. Uniav - Equipment Repair ($5,000), Equip Repair Motor Vehicle ($55,000), Small Tools ($22,513), Office Supplies ($3,800), Information Technology Operations ($6,928) the result of actual spenctlag being more than budget projection. Fay - Equipment Maintenance $10,000, Maintenance Vehicles $4,000, Computer Supplies $3,000, Expendable Equipment Expense $10,000 the result of actual spending being less than budget protection. NON-OPERATING REVENUE/(EXPENSE 67,500.00 67,500.00 33,000.00 P4,500 001 -51.11% Unfav - Income from investment ($8,000) the result of low interest rates. FlfaV - Sale of Equipment ($1,500) and Vehicles ($25,000) the result of sales for ese items at county auction being less than anticipated budget projection TRANSFER IN TRANSFERS (OUT) NET REVENUES OVER (UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $0.00 40.00 ($1,385,198.00) ($1,385,198.00) 4,553.906.66 $3,168,708.66 0.00% 0_00% 73 9/4/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED BUDGET LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES - Fav. due to reimbursements from third parties ours,. ant to lawsuits. AMENDED FY 2013 BUDGET FORECAST 119,100.00 $ 119,100.00 Inside Revenue 2,698,259.00 2,698,259.00 1,990,161.00 (708,098_00) -26.24% Unfav. due to reduced rebills to departments basec cm actual paid, offset by favorability in expense. Total Operating Revenue $ 2,698,259.00 $ 2,698,259.00 $ 2,109,261.00 $ (588,998.00) -21.83% OPERATING EXPENSE $ 3,840,942.00 $ 3,840,942.00 $ 2,971,300.00 $ 869,642.00 22.64% - Fav. due to actual premiums less than expected clLe ro insurance market fluctuations and rates, offset by unfavorable mvenue CLAIMS PAID 768,500.00 768,50(1.00 768,500.00 0.00% TOTAL OPERATING EXPENSES $ 4,609,442.00 $ 4,609,442.00 $ 3,739,800.00 $ 869,642.00 18.87% OPERATING INCOME (LOSS) (1,911,183.00) (1,911,183.00) (1,630,539.00) 280,644.00 -14.68% NON-OPERATING REVENUE (EXPENSE) 400,000.00 400,000.00 35,300.00 (364,700 00) -91.18% Unfav. due to lower than expected available cash ba1ance and low interest rates. NET REVENUES OVER/(UNDER) EXPENSES $ (.1 ,511,183.00) $ 1,511,183.00) (1,595,239.00) $ 280,644.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 16,470,258.00 $ 14,875,019.00 9/4/2013 74
OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION - PTNE DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PTNE EMPLOYEE IN-SERV/CE TRAINING EMPLOYEE BENEFITS UNIT FLEX BENEFIT PLAN WELLNESS UNIT FRINGE BENEFITS TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE INSURANCE DENTAL INSURANCE 48,561,700 2,103,500 300,000 14,350,000 175,000 1,361,000 842,000 200,000 498,800 95,500 260,000 800,000 550,000 15,000,000 31,820,000 10,000,000 3,316,000 48,561,700 2,103,500 300,000 14,350,000 175,000 1,361,000 842,000 200,000 498,800 95,500 260,000 800,000 550,000 15,000,000 31,820,000 10,000,000 3,316,000 49,587,000 2,465,000 38,000 14,199,000 187,000 1,391,000 875,500 205,000 509,800 99,500 266,000 814,500 541,000 14,338,500 29,460,500 9,325,000 2,872,000 1,025,300 361,500 (262,000) (151,000) 12,000 30,000 33,500 5,000 11,000 4,000 6,000 14,500 (9,000) (661,500) (2,359,500) (675,000) (444,000) COUNTY OF OAKLAND FY2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED BUDGET BUDGET FY2013 VARIANCE FORECAST FAV1(UNFAV) PERCENT 'FRINGE BENEFITS FUND 67800 EXPLANATION OF SIGNIFICANT VARIANCES 2.11% - Charges from departments favorable due to underestimated budget 17.19% - Budget amendment is recommended to reallocate retirement admii'Aration revenue. -87.33% - Budget amendment is recommended to reallocate retirement adrrunAration revenue. -1.05% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. 6.86% 2.20% 3.98% 22..250% 1N 4.19% 2.31% 1.81% -1,64% .4.41% - Unfavorable due to projected revenue less than budget projections Offset by favorable expense. -7.42% - Unfavorable due to projected revenue less than budget projections Offset by favorable expense. -6.75% - Unfavorable due to increase in employee prescription co-pays. Offset by favorable expense. -13.39% Unfavorable due to projected revenue less than budget projections Offset by favorable expense. 18.24% -1.46% 0.00% 7,85% Favorable due to projected revenue more than budget projections. O'fset by unfavorable expense. VISION INSURANCE 216,500 216,600 256,000 39,500 DISABILITY INSURANCE 2,500,000 2,500,000 2,463,500 (36,500) SHORT TERM DISABILITY 13,100 13,100 WORKERS COMPENSATION 2,683,800 2,683,800 2,894,500 210,700 UNEMPLOYMENT COMPENSATION INVESTMENT INCOME EXT - FLEX BEN MEDICAL - EMPLOYEE EXT - MEDICAL INSURANCE EXT - PRESCRIPTION DRUG REBATES EXT - DENTAL INSURANCE EXT - VISION INSURANCE EXT - FLEX BEN LIFE INSURANCE EXT - FLEX BEN DENTAL INSURANCE EXT FLEX BEN VISION INSURANCE EXT FORFEITURE OF DEPOSITS EXT - TRAINING EXT - WELLNESS EXT - OTHER REVENUE - ICMA REBATES TRANSFER IN 800,000 800,000 753,500 (46,500) -5.81% 542,900 542,900 542,900 0.00% 5,000,000 5,000,000 4,900,000 (100,000) -2.00% 280,000 280,000 198,500 (81,500) -29.11% 600,000 600,000 621,600 21,600 3.60% - Favorable due to more than expected prescription rebates. 25,000 25,000 17,000 (8,000) -32.00% 2,500 2,500 4,500 2,000 80.00% 350,000 350,000 344,000 (6,000) -1.71% 115,000 115,000 96,000 (19,000) -16.52% 105,000 105,000 103,000 (2,000) -1.90% 20,000 20,000 922,000 902,000 4510,00% - Favorable due to International City Management Association (ICMA),o eitures. 3,000 3,000 0.00% 4,000 4,000 0.00% 150,000 150,000 411,000 261,000 174.00% Favorable due to more than expected ICMA rebates. 5,400,095 5,400,095 0.00% Transfer Fund from General Fund for Pension Contribution; offset by unfavorable pension contribution expense. A budget amendment is recommended. TOTAL REVENUE 143,624,200 143,624,200 147.122.495 3,498,295 2.44% THIRD OTR FORECAST JAFiscalSvelBudgetToTcoM _New,FRINCE SENEF11 S,"`e'20 13 3175Forecast
FY2013 FORECAST VARIANCE FAVi(UNFAV) PERCENT ADOPTED AMENDED [ BUDGET BUDGET [FRINGE BENEFITS FUND 67800 EXPLANATION OF SIGNIFICANT VARIANCLS 0.00% 0_00% 1.14% 2.76% 27,300 400,000 20,520,000 28,041,700 2,403,500 14,500,000 20,520,000 28,041,700 2,403,500 14,500,000 20,520,000 28,041,700 2,376,200 14,100,000 OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINC, RETIREES MEDICAL VEBA DEBT INT. RETIREMENT ADMINISTRATION DEFINED CONTRIBUTION PLAN (9,000) -5.14% 184,000 175,000 175,000 DEFINED CONTRIBUTION PLAN - PINE PENSION CONTRIBUTION EXPENSE 0.00% 5,400,095 (5,400,095) EMPLOYEE IN-SERVICE TRAINING 1,011,000 1,011,000 927,000 84,000 8.31% (70,000) 70,000 2,000 (2,000) PROFESSIONAL SERVICES MUNICIPAL SECURITY COUNTY OF OAKLAND FY2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND --------------- Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. Pension contribution to Retirement Fund; offset by favorable Transfer In revenue. A budget amendment is recommended. Favorable due to one PTNE & one full time vacant positions, and orKi full time position filled with two PTNEs. PATIENT CENTERED OUTCOME RESEARCH - - 7,800 (7,800) INDIRECT COSTS 300,000 300,000 250,000 50,000 TOTAL EXPENSE 143,624,200 143,624,200 138,831,195 4,793,005 0.00% - Unfavorable due to refundable Retainer Fee for COP Bonds 2007; expected to be reimbursed from bond proceeds in next fiscal year. 0.00% - Unfavorable due to State of MI Municipal Security charge for COPS Sonds 2007; expected to be reimbursed from bond proceeds in next fiscal year. 0.00% - Unfavorable due to new annual federal Patient Centered Outcome. Research Institute Tax. 16.67% - Favorable due to actual charges developed after budget finalization. 3.34% NET REVENUE OVERAUNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 0.00 0.00 8,291,300 8,291,300 25,084,093 33,375,393 THIRD CFR FORECAST JAFIscalSv6Budget Forecast_NevNFRINGE BENEFIT;j 0.00% 3,02% 46.50% 4.01% 1.26% 46,15% -1.25% 1.56% 5.19% 350,000 842,000 200,000 498.800 95,500 260,000 800,000 900,000 15,000,000 350,000 816,600 107,000 478,800 94,300 140,000 810,000 886,000 14,222,000 350,000 842,000 200,000 498,800 95,600 260,000 800,000 900,000 15,000,000 25,400 93,000 20,000 1,200 120,000 (10,000) 14,000 778,000 7,100,000 1,200,000 404,000 30,000,000 9,400,000 3,052,000 37,100,000 10,600,400 3,456,000 37,100,000 10,600,000 3,456,000 19.44% 0,64% -7.94% 261,000 2,484,000 2,896,800 324,000 2,500,000 2,683,800 324,000 2,500,000 2,683,800 63,000 16,000 (213,000) 32.38% 259,000 800,000 800,000 541,000 - (150,000) 262,900 262,900 262,900 150,000 IN-SERVICE TRAINING - INFO TECH EMPLOYEE BENEFITS UNIT FLEXIBLE BENEFIT PAYMENTS WELLNESS PROGRAM ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION CHILD CARE FACILITY ADJUST PRIOR YEAR EXPENSE Favorable due to less employees opting out of insurance than expected. Favorable due to projected costs less than budget projections - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. - Favorable due to projected costs less than budget projections and BCBS adjustments based on actual claims. Partially offset by unfavorable revenue. - Favorable due to increase in employee prescription co-pays. Offset by unfavorable revenue. Favorable due to projected costs less than budget projections Offset by unfavorable revenue. Favorable due to projected costs less Ihan budget projections. Unfavorable due to projected costs more than budget projections. Olfset by favorable revenue. Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. 0.00% 0.00% - Unfavorable due to Aetna life insurance deposit account that was ciosed out in prior year.
281,344.00 $ (2,146,884.00) 0.00 666,804.00 2,600.00 ($654,100,00) 0,00 ($920,000.00) COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $4,875,421.00 $4,875,421.00 $4,390,821.00 ($484,600.00) -9.94% - Fay. Reimb US Customs Services $222,000, offsetpy unfav. US Customs Service expense. Unfav. Aviation Gas ($142,300) die° to lower than anticipated gas concessions, reduction in Land LeAse ($108,100) due to lower than anticipated lease concessions, and Rental reduction ($403,000) due to a decrease in number of t-hang.o..ti leased. OPERATING EXPENSE 6,646,949.00 6,646,949.00 6,819,049.00 (172,100.00) -2.59% - Unfav. US Customs Services ($42,300), offset by 7,toirnb US Customs Services revenue; Depreciation ($243,800) due to dosing current and prior years capital projects. Fay. Indirect Costs $69,000 due to actual charges developed after budget finalization. Fay personnel expense $51,800 due to two under filled positions, employoee turnover, and:hospitalization costs less than expected. NET OPERATING INCOME (LOSS) ($1,771,528.00) ($1,771,528.00) ($2,428,228.00) ($656,700.00) 37.07% NON-OPERATING REVENUE (EXPENSE) 278,744.00 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($1,492,784.00) TRANSFERS IN 0.00 CAPITAL CONTRIBUTION 1,586,804.00 278,744.00 ($1,492,784,00) 0.00 1,586,804.00 0.93% Fay. gain on sale of equipment $2,600 due to items sold at County auction. 0.00% -57.98% Unfav. Capital Asset Contributions ($920,000) due. to less than expected capital project closings. TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $94,020.00 $94,020.00 ($1,480,080.00) ($1,574,100 001 $ 82,639,500.00 $81,159,420.00 9/4/2013 77
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY2013 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue $ 50,000,00 $ 50,000.00 $ 136,500.00 $ 86,500.00 173.00% - Fay. increased warranty reimbursement $53!500 due to GM warranty claims handled in-house; increase in:ext other revenue $16,000 due to higher than expecte:113ubrogation payments for vehicle damage, increase in ext.:productive labor revenue $18,500 due to CVT's requesting service. Unfav. ext-parts and accessories revenue ($1,500) due to fewer external repairs on parts and accessoriii:.s. 8,043,391.00 # 8,098,142.00 7,730,220.00 7,784,971.00 Inside Revenue Total Revenue OPERATING EXPENSE OPERATING INCOME (LOSS) 7,679,642.00 $ (418,500.00) -5,17% Unfav. gasoline oil grease charges ($179,501):; and leased equipment ($352,600) to bring down the ove-ii1.11 Motor Pool Fund equity as noted in the budget frameworK document; a budget amendment is recommended. Fav. pa'is and accessories $63,000 due to higher than anticr:rated repairs, increase productive labor $56,000 due to higher vehicle repairs handled in-house. 7,845,971.00 $ (61,000.00) -0,78% - Unfav. gasoline charges ($285,000) due to hicper fuel costs, increase in depreciation ($74,000) due to mcriii vehicles purchased and total costs higher than expeciEd. Fay. personnel $20,000 due to lower retirement a hospitalization costs. Fay. indirect costs $84,673 due to actli;19,1 charges developed after budget finalization; a budget iiimendment is recommended. Decrease in fleet insurance $.15,710 due to premium savings; reduced spending in expe:,I,:.able equipment $157,000 due to used vehicle purchases less than expected; a budget amendment is recommended. $ 8,093,391.00 $ 8,148,142.00 $ 7,816,142.00 $ (332,000.00) $ 363,171.00 $ 363,171.00 $ (29,829.00) $ (393,000.00) NON-OPERATING REVENUE 190,000.00 '190,000.00 366,600.00 $ 176,600.00 92.95% Fay. gain on sale of vehicles $100,500 due to selling more (EXPENSE) vehicles vvith no salvage value under new biUig method, increase sale of equipment $73,900 due to sa1.,4 of used vehicles. 78 9/4/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY2013 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS IN / (OUT) $ 553,171.00 $ 553,171.00 $ 336,771.00 $ (216,400.00) (1,069,122.00) (1,070,622.00) $ (1,500.00) 0.14% Unfav. transfer out ($43,000) to pave impound lot during garage building expansion project. Fay. transfer in $41,500 to cover costs of Parks vehicle $23,000 purchased in June, 2013; and Sheriffs Dept vehicle $18,500 purchased in August, 2013. Budget amendment recommended. NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.)* $ 553,171.00 a $ (515,951.001 $ (733,851.00) $ (217,900.00) TOTAL NET ASSETS - BEGINNING $ 8,984,238.00 TOTAL NET ASSETS - ENDING $ 8,250,387.00 79 9/4/2013
COUNTY OF OAKLAND Fy 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 18.09% Fay. External - Other Revenue $41,500 for insurance claims reimbursement for mold cleanup of County bldg. Also fay., External Agencies Revenue $15,000 for receipt of rental payments from Oakland County Credit Union for temporary rental of former Boy Scouts bldg. 0.39% - Higher receipt of Maintenance Department Charges reveni.K $90,000 based on projected level of maintenance service requests from depa.tnents and Refund of Prior Years Expenditure $11,700. 'FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue $353,000.00 $312,392.00 $368,892.00 56,500.00 Inside Revenue 25,782,904.00 25,823,512.00 25,925,212.00 101,700.00 Total Revenue $26,135,904.00 $26,135,904.00 $26,294,104.00 $158,200.00 0,61% OPERATING EXPENSES $25,352,415.00 $25,386,167.00 $23,250,367.00 $2,135,800.00 8.41% -Fay. Natural Gas/ Fuel Oil $650,000 due to lock-in of favorahre long-term pricing contracts and moderate weather conditions; fay. Electrical :iirrvice $500,000 due to lower-cost third-party contracts and savings from energy contervation initiatives implemented by FM&O; fay. Indirect Costs $218,700 due to •.yetermination of costs subsequent to budget formulation; fay. Salaries and Fringe ilenefits $775,000 due to turnover; fav. Overtime $90,200 due to moderate weathEr: conditions for snow-plowing activity; fay. Road Salt $65,000 reflecting expected mad salt usage and implementation of new guidelines to reduce the amount of applied per run; fay. Garbage & Rubbish Disposal $80,000 due to reduced voltr,:r:e caused by recycling efforts; fay. Maintenance, Grounds, and Material & Supplies.!:i75,000 due in part to increased usage of Security Supplies account; and fay_ & Sewer Charges $50,000; IT Operations $40,000, Custodial Supplies $20,00n, Software Lease & Support $25,000, Laundry & Cleaning $10,000, and Expen4ble Equipment $10,000, based on expected need. Favorability is partially offset by unfav. Sublet Repairs ($325: )00) based on expected level of repair services required to maintain and ra,::gair County buildings and equipment; Security Supplies ($75,000) due to increas0 security requirements and usage of account (with reduced usage of Maintenance !,:upplies account); Equipment Maintenance ($36,000) for truck restoration to r,ixtend service life and eliminate need to purchase new vehicle; Rent ($15,000) due: to continuation of temporary equipment storage; IT Development ($20,000) pr,.marily for website enhancements; and Gasoline Charges ($8,000) based on required usage for department-owned equipment. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $783,489.00 $749,737.00 $3,043,737.00 $2,294,000.00 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. FACILITIES INTERNAL FORE 119/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2013 VARIANCE BUDGET BUDGET FORECAST FAV/{LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TRANSFERS IN 199,200.00 199,200.00 0.00% - Transfers In from Project Work Order Fund for closed Main c..nance Projects. TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING (2,266,000.00) (2,266,000.00) (2,500,700.00) (234,700.00) 0.00% - Transfers Out to Project Work Order Fund to close Maintenance Projects. ($1,345,011.00) (51,378,763.00) $829,737.00 $2,208,500.00 $12,415,135.56 $13,244,872.56 "Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category. FACILMES INTERNAL FORE 411/2013
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAV1(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Operations (63600) OPERATING REVENUES: Outside $848,992.00 $869,741.00 $1,141,941.00 8272,200.00 31,30% Fay. Enhanced Access Fees $227,900 due to increased customer usage; Sale of Equip $2,400 due to auction proceeds and Outside Agencies $43,800 due to external customer requests. Partially offset by unfav. Deferred Land File Tax ($1,100) based on actual usage and Reimb Equalization Services ($800) due to reduction in external customer requests. Inside 25,049,575.00 25,052,641.00 21,907,141.00 (3,145,500.00) -12.56% Urtfav. OC Dept'l & Non Gov Dim ($2,445,200) due to rates remaining at prior yea; levels & limited resources available to complete development due to vacancies; 0( Deptl Ops & Non Gov Ops ($458,000) actuals lower than budget and Equip Rentoi ($242,200) due to lower than anticipated usage for Convenience Copier. TOTAL OPERATING REVENUE $25,898,567.00 $25,922,382.00 $23,049,082.00 ($2,873.300.00) -11.08% $30,935,216.00 $26,502,916.00 84,432,300,00 14,33% - Fay. Sal & FE $2,743,700 due to vacancies; Deprec $911,700 for IT capital projects in progress not fully operational; Equip Maint $321,000 due to lower than anticipated: hardware maint costs; Indirect Cost $557,900; Communications $203,800 due to ride reductions; Software Lease $155,300, Copier $326,700 and Mem Dues $9,000 due to lower than anticipated costs; Majnt Contract $85,500 due to new office equipment purchases under warranty; Travel $31,500 due to decline in staff attending conferences; Supplies $14,800, Mileage $6,900, Printing $54,800 & Internal Svc $18,000 based on actual usage. Partially offset by unfav. Prof Svcs ($649,900) for previously approved IT projects, 3rd qtr budget amendment will be included to adjust Prof Svcs for previously approved projects & planned maintenance funded out 2 :t equity; Software Maint ($123,700) due to timing of software support; Parts & ACC.0.43 ($20,600) based on usage; Ad) Pr. Exp ($30,600); Contracted Svcs ($173,900) to increase in costs & Charge Card Fees ($9,500) for increase of credit card charg,,s:. OPERATING EXPENSES $30,911,401.00 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN ($5,012,834.00) ($5,012,834.00) ($3,453,834.00) $1,5S9,000.00 180,500.00 180,500.00 85,600.00 (94,900.00) -52.58% Unfav Interest Income due to lower rates and cash balance than anticipated 2,406,676.00 2,441,423.00 2,441,423,00 0.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00 0.00% NET REV OVER(UNDER) EXP* ($2,425,658.001 R2,390,911,00) (8926,811.00 $1,464,100.00 TOTAL NET ASSETS - BEGINNING 21,490,918.81 TOTAL NET ASSETS - ENDING $20,564,107.81 Please note that in the Adopted Budget (line-item book) this is budgeted as Planned Use of Fund Balance in the revenue category. 82
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Telephone Communications (67000) OPERATING REVENUES: Outside $30,000.00 $30,000.00 $11,600.00 $ (18,400_00) -61.33% Unfav, Sale of Phone External due to reduction in landline charges due to the cics,ng of Golden Oaks. Inside 2,814,000.00 2,814,000.00 52,685,400.00 (128,600.00) -4.57% Unfav. Sale of Phone Internal due to reduction in telephone landline rates. TOTAL OPERATING REVENUE OPERATING EXPENSES $2,844,000.00 $2,844,000.00 $2,697,000.00 (5147,000-00) -5.17% $3,316,247.00 $3,319,791.00 $2,689,091.00 $630,700.00 19,00% Fay. FB $2,400 due to reduced FB rate, Indirect Cost $65,800; Tower Charges $6.400 due to decreased pager usage; Sublet Repairs $74,600 due to lower than anticipated repair volume; Deprec $207,200, COMM $110,200 and Matnt Equip $18,500 subsequent to budget; Software Maint $28,700 due to tower maintenance rates, Ef.,4) Equip $114,700 due to decreased demand for equipment replacements; Travel $5;400 & Internal Svcs $6,900 due le actual usage. Partially offset by unfav. Voice Marl ($10,500) due to higher than anticipated costs. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($472,247.00) NON-OPERATING REVENUE 30,090.00 TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* ($442,247.00). $442,247.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ($475,791.00) 30,000.00 3,544.00 $7,909.00 $483,700.00 28,300.00 (1,700.00) -5,67% Untav. Interest Income due to tower rates and cash balance than anticipated. 3,544.00 0.00% 0.00% $39,753.00 $482,000.00 3,825,960.19 $3,865,713.19 Please note that in the Adopted Budget (iine-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 83
COUNTY OF OAKLAND FY 20'13 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET Information Technology - C MIS (53500( AMENDED BUDGET FY 2013 FORECAST VARIANCE FAVIIUNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside $3,720,978.00 $3,720,978.00 $3,686,878.00 ($34,100.00) -0.92% Unfav. CLEMIS Crash ($120,900) due to less than anticipated agencies partIcipE.Ii:-.g in Crash program. Partially offset by fay. Maintenance Contracts $22,500 Livescan Maint after warranty; Access Fee Oakland $14,000 due to actual law enforcement FIE used for billing higher than budget project n; In-Car Terminals External $19,000 to increase in fleet of CLEMIS agencies; Ctemis Citation $26,800 8. Crime Mapping. $2,000 due to increased usage by Oakland and non-Oakland agencies & Rebaled Charges $2,500 billed to Tier 2.5 & 3.0 agencies for connectivity costs. Inside 2,118,396.00 2,119,506.90 1,171,606.00 (947,900.00) -44.72% Unfav. Service Fees ($901,000) based on actual billing for Computer Aided Dispatch (CAD) exp charge directly to Radio; Reimb General ($40,500) based on actualst,•:.: CLEMIS staff supporting Sheriff projects & DC Dept Ops ($10,000). Partially offset by fav.In-Car Terminals Internal $3,700 due to Mobile Data participation count higtk.e budget projection. TOTAL OPERATING REVENUE $5,839,374.00 $564048400 $4,858,484.00 ($982,000.00) -16.81% OPERATING EXPENSES $8,165,042.00 $8,235,497.00 $6,585,497.00 $1,649,000.00 20.02% Fay, Sal & FB $743,400 due to vacancies; Prof Svcs $331,600 due to contractual services funded through grants for Records Management System (RMS) upgrade; Rebill Svcs $13,600 is favorable based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Equip Maintenance $133,200 due to less than anticipated cost of repairs Software Maint $233,400 due to timing of maintenance costs; Travel $4,000 due IO reduced traveling to conferences; Comm $256,200 due to actual connectivity cost., less than anticipated; Internal Svcs $287,600 based on actual usage. Offset by unfav. Bank Charges ($84,700) due to cost for paypal services for E-Commerce transactions; Indirect Cost ($14,400); Supplies ($1,000) based on usage; Exp Equip ($51,600) one to equip replacement & Software Lease ($202,200) for software purchases required by CLEMIS tech support. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION ($2,325,668.00) ($2,395,013.00) ($1,728,013.00) $667,000.00 35,000.00 35,000.00 60,900.00 25,900.00 2,044,186.00 2,114,641.00 2,114,641.00 74.00% Fay. primarily due to Interest Income; higher cash balance than anticipated, 0.00% 0.00% 0.00 000 440,200.00 440,200.00 0.00% Fay. Capital Contributions revenue due to Radio fund contributions for the CAD Upgrade project. NET REV OVER(UNDER) EXP' $246,482.00 $245,372.00 $887,728.00 $1133100.04 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING Please note that in the Adopted Budget 15,685,376.01 $16,573.104.01 a-TWIT' book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 84
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $6,303,139.00 $6,303,139.00 $6,536,639.00 $233,500.00 310% Fay. Antenna Site Mgt $126,600 due to additional equipment added by co-locators: Refund Pr. Yr Exp $109,200 due to reimbursement of AT&T connectivity Costs to towers & Pr. Yr Adj $54,500 due to rents paid in FY 2012 which should have been classified as a prepayment in FY 2012 and expensed in FY 2013. Partially offset r.rf unfav. Outside Agency Revenue ($56,800) due to fewer non-emergency agencies than Inside TOTAL OPERATING REVENUE OPERATING EXPENSES 311,000.00 311,000.00 479,100.00 168,100.00 54.05% Fay. Parts Access $164,400 due to reimbursement by participating agencies for equip replacement & Productive Labor $3,700 due to MDC repairs for OC Agencies. $6,614,139.00 $6,614,139.00 $7,015,739.00 $401,600.00 6.07% $10,247,682.00 $10,247,682.00 $8,428,882.00 $1,818,800.00 17.75% Fay. Sal & FR $207,600 due to vacancies; Deprec $1,274,800 due timing of additimal capitalized costs for coverage enhancements at cell tower sites; Internal Svcs $90',.,000 for Info Tech CLEWS due to [911/ related connectivity tower; Indirect Cost $27„9W subsequent to budget projection; Maint Contract $72,200 due to less than anticip.red for maintenance and support, Travel $15,000 due to decline in out-of-state train/-'g Special Projects $25,800 due to timing of projects including tower painting; Rebtf:t.tte Svcs $500, Supplies $72,100 & Util $18,800 based on actual usage_ Partially offse/ by unfav. Prof Svcs ($334,700) due to CAD Upgrade project enhancements Exp Ett4trr ($43,000) due to purchase of equipment required for the CAD Upgrade project; Software Maint ($158,200) due to reclassification of E911 related costs, Comm ($25,400) for connectivity costs for cell tower sites used for coverage enhancements of the Radio system; Tower Charges ($22,200) addition of leased cell tower sites for coverage enhancement; Equip Maint ($19.300) due to higher than anticipated maintenance costs of the radio system; Software Lease ($194,100) due to the timing of software license purchases for new member agencies. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP' ($3,633,543.00) ($3,633,543.00) 180,000.00 180,000.00 33,300.00 (486,000.00) (1,116,067.00) ($1/413,143.00) $2,220,400.00 34,800.00 (145,200.00) -80.67% Unfav. Interest Income due to lower cash balance than anticipated, 35,300.00 0.00% (1,116,067.00) 0.00% 0.00% ($3,939,543.00.) ($4,536,310.00) ($2,461,110.00) $2,075,200.00 TOTAL NET ASSETS - BEGINNING 55,650,673.95 TOTAL NET ASSETS - ENDING $53,189,563.95 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Ad) in Expenses. 85
COUNTY OF OAKLAND FY 2013 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2013 FORECAST VARIANCE FAVKLINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fire Records Management 53100) OPERATING REVENUES: Outside TOTAL OPERATING REVENUES $197,000.00 $216,160.00 $172,260.00 ($43,900.00) -20.31% Unfav, primarily due to Outside Agencies participation due to the timing of implementation of anticipated new member agencies. $197,000.00 $216,160 00 $172,260.00 ($43,900.00) -20.31% OPERATING EXPENSES $638,977.00 $653,826.00 $609,826.00 $44,000.00 6.73% Fav. Sal & FB $19,300 due to vacancies; Comm $19,000 due to decrease in connectivity rates; Exp Equip $7,000 due to decreased equipment purchases for maintaining the system; Software Maint $3,200 due to decrease in maintenance costs; Software Rental Lease $13,700 due to decrease in the number of new software modules required; Equip Maint $1,000 due to lower than anticipated server maintenance charges; Mileage $1,000 and Travel $4,000 due to decrease in staff traveling to off site conferences. Offset by unfav. Indirect Cost ($15,000); Deprec ($3,700) and Internal Svcs ($5,400) due to actual usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($441,927.00) ($437,666.00) ($437,566.00) $100.00 NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* 3,000.00 3,000,00 2,800.00 (200.00) -6.67% Unfav. Interest Income due to lower cash balance than anticipated. 430,185.00 430,185.00 413,185.00 (17,000_00) -3.95% Unfav. as General Fund transfer is based on actual billings. 0.00% ($8,742.00) ($4,481.00) ($21,581.00) ($17.100.00) TOTAL NET ASSETS - BEGINNING 467,255.37 TOTAL NET ASSETS - ENDING $445,674.37 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Ad in Expenses. 86
OAKLAND COUNTY PARKS & RECREATION COMMISSION FY2013 Non-Sufficient Funds (NSF) Check Listing April 1, 2013 June 30, 2013 ... ,,,,. ' Ffs. , e_ -.- . ' . .:M:91A, RLacecI ... ,,,„ e _, __ 2 '''' 60' , --_,._„.,. , ...''''' 0 - •-• .... ._.:. nt e • ff rt - -.1 ''''' Of6trAct. --OCC Pitette, John R. & Elizabeth A_ LYP 05/29/12 30.00 nia n/a no 06/13 06/0E411 nia Total 30.00 * Lincollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel (OCCC). Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners' approval. 7 F-2 87
MEMORANDUM
To: Kim Eigrably
From: Bob Gatt
Date: August 16, 2013
RE: Donation to Oakland County Animal Control
On July 19, 2013, Mr. Andy Didorosi from the Detroit Bus Company donated a portable AC unit
and portable generator for use at the Oakland County Animal Control and Pet Adoption Center
for the time period July 19 through August 20, 2013. Per Mr. Didorosi, the value of the donated
equipment is $16,800 for the time period mentioned.
88
OAKLAND COUNTY PARKS & RECREATION COMMISSION Contributions (Donations) - April 1, 2013 - June 30, 2013 1Stuart E engoff Springfield Oaks Golf Course 10.C. 4-H Horse Council Springfield Oaks Activity Center / Park 1Carl's Golfland Recreation Programs & Services 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 General Contribution to Nature Center General Contribution to Nature Center Misc (Outreach, Greeting Card) Misc (Outreach, Greeting Card) Red Oaks Nature Center Total O.C. 4-H Fair Association O.C. 4-H Fair Association Capital Assets Total $50.00 $50.00 $606.59 $606.59 $3,000.00 $3,000.00 $5.00 $5.00 $10.00 $2.00 $5.00 $5.00 $5.00 $5.00 $10.00 $5.00 $57.00 $5.00 $5.00 $20.00 $5.00 $10.00 $50.00 $2,616.00 $2,274.81 $4,935.81 SPG Rotary Park Pedestrian Bridge Plank SAC Activity Center Ceiling Fan Contribution REC Adaptive Program Contribution INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation INC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation RNC Nature Center Donation CA - SAC / SPG SAC Event Campground-Phase 2 CA - SAC / SPG SAC Event Campground-Phase 2 Grand Total i $8,649.40 Page 1 of 1 89
Resolution #13234 September 19, 2013
Moved by Crawford supported by McGillivray the resolutions (with fiscal notes attached) on the Consent
Agenda be adopted (with accompanying reports being accepted).
AYES: Gingell, Gosselin, Hatchett, Hoffman, Jackson, Long, Matis, McGillivray, Middleton,
Quarles, Runestad, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bosnic, Crawford, Dwyer,
Gershenson. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent
Agenda were adopted (with accompanying reports being accepted).
q( (t 3
I HEREBY APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45Z59A (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 September 19,
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 19th day of September 2013,
Lisa Brown, Oakland County