HomeMy WebLinkAboutResolutions - 2013.12.12 - 21121MISCELLANEOUS RESOLUTION 113305 December 12, 2013
BY: Finance Committee, Tom Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2013 YEAR-END
REPORT AND BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2013;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned fund balance at the
year-end and that such amounts be re-appropriated in the subsequent year in order to be
available for expenditure; and
WHEREAS the results of operations after consideration of expenditures, accruals,
encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a
favorable variance of total resources over total expenditures as reflected in the attached
schedule; and
WHEREAS FY 2013 General Fund General Purpose actual revenue was less than budgeted
revenue by ($24,022,436.81); and
WHEREAS FY 2013 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $42,858,024.30 resulting in a net overall
operating surplus for FY 2013 of $18,835,587.49; and
WHEREAS the following Non—Spendable reserves have been created: $113,089.04 to cover pre-
payments and $145,558.18 for inventories; and
WHEREAS a portion of Convention Facility Tax revenues received is restricted for Health
Substance Abuse programs in the amount of $4,611,796.67; and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2014, $33,754,856; FY 2015, $41,413,707 and FY 2016, $47,011,617;
and
WHEREAS subsequent to the events of September 11, 2001, the Administration reviewed the
security of County facilities and operations and an assigned fund balance of $6,000,000 has been
established to provide funding for anticipated security improvements; and
WHEREAS an assigned fund balance, in the amount of $5,800,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS $5,000,000 is assigned to the DB Pension Contribution for 2015-2017; and
WHEREAS $5,000,000 is assigned to for Building Security Cameras and Consoles; and
WHEREAS $4,000,000 is assigned to cover revenue losses for Personal Property Taxes as a
result of an anticipated future change in state law; and
WHEREAS an assignment of $3,500,000 has been established to cover unfunded mandates; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment, and $3,000,000 has been assigned to continue
to build a replacement fund for technology replacements and hardware; and
WHEREAS pursuant to Miscellaneous Resolution #89283, the Board of Commissioners
established an assignment for Operational Improvements, which makes available a source of
funds departments can use to support innovative programs, providing the Board approves the
use of the fund balance and the requesting department commits to a pay-back within six (6) years
of the original allocation. The designated fund balance of $3,000,000 is retained; and
WHEREAS $2,800,000 is assigned for an upgrade on PeopleSoft financial and human resource
software; and
WHEREAS $2,236,611.77 earned as a result of Property Tax Forfeiture is assigned to continue
forfeiture activities; and
WHEREAS $2,000,000 is assigned for the Tr-Party Road Improvement program; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Scott and Matis absent.
WHEREAS $1,971,411 of previously budgeted but unspent funds, assigned for carry forwards in
the General Fund/General Purpose is requested to be appropriated to departments for use, as
reviewed and recommended by the Department of Management and Budget; and
WHEREAS an assigned fund balance, in the amount of $1,600,000, has been created for the
Human Resources Department to conduct a County-wide salary structure study and workforce
planning; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$1,500,000, for response to such an occurrence; and
WHEREAS $1,500,000 is assigned for potential future costs related to Michigan State Court
Administrators Office (SCAO) Interpreter Fee requirements; and
WHEREAS $1,186,292 is assigned in the General Fund for Sheriff Aviation to fund any major
repairs; and
WHEREAS $1,000,000 is assigned for potential future costs related to Federal Health Legislation;
and
WHEREAS an assigned fund balance, in the amount of $1,000,000, has been created for the
Water Resources Commissioner Long-Term Revolving Fund; and
WHEREAS a $705,000 assigned fund balance is for Board of Commissioners special projects;
and
WHEREAS an assignment of fund balance, in the amount of $600,000, has been continued to
fund the development of alternative programs related to reducing jail population in Oakland
County; and
WHEREAS $500,279.50 has been assigned for General Fund/General Purpose encumbrances
obligated through the end of FY 2013; and
WHEREAS fund balance of $500,000 has been assigned to provide additional resources for Tax
Tribunal appeals if needed; and
WHEREAS efforts are continuing to seek out new grants to assist Oakland County with
enhancing operations and new programs, an assigned fund balance is continued for County
matching fund requirements of new grant opportunities in the amount of $500,000; and
WHEREAS an assignment of $500,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS as a result of the County's Business Continuity Planning Process, each department
has identified additional supplies that must be procured in the event of an emergency, and a
$300,000 assignment is continued to procure these supplies; and
WHEREAS $238,654 is from the closing of the Community Partnership Fund and is assigned for
continuation of community programs; and
WHEREAS an assignment of $200,000 has been established for the Microloan program to cover
loans for small businesses; and
WHEREAS pursuant to board action, an assignment of $200,000 has been established for a Buy
Local program in FY 2014; and
WHEREAS $123,539 is from the closing of the Jail Commissary fund and is assigned for inmate
programs; and
WHEREAS an assignment of fund balance, in the amount of $100,000, has been created to
cover anticipated Human Resources — Legal Expenses, including actuary costs, court reporters
and expert witness fees associated with union grievances; and
WHEREAS $3,556.25 is assigned to the Board of Commissioners Prescription Drug Discount
Card program based on royalty fee income received in FY 2013; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $42,476,517 is recommended to be used for FY 2017 and beyond; the
assigned fund balance has been updated to reflect the balance of funds available for future years;
and
WHEREAS the General Appropriations Act (MR#12232) requires that appropriations accumulate
at the following three summary levels of expenditures within each County Department and are
deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and Internal Support Expenditures and in reviewing the FY 2013 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Sheriff, Facilities
Management, County Clerk, Human Resources and Probate Court, and a budget amendment is
recommended for FY 2013 to cover the shortage in the Operating Expenditures and Internal
Support. While individual divisions may be over budget, the budget is controlled at the
department level; and
WHEREAS 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 $176,228 is being recognized for eligible forensic lab, dispatch,
training and K-9 Program costs; and
WHEREAS a budget amendment of $3,276 is recommended for the Prosecuting Attorney's
Victim Advocacy Program FY 2013 VOCA Grant for excess transfers budgeted; only the amount
that is needed is transferred during the grant period; and
WHEREAS budget amendments are recommended for the Prosecuting Attorney in the amount of
$49,259 and Sheriff's Office in the amount of $16,663 for the FY 2013 Narcotics Enforcement
Team (NET) Grant for excess transfers budgeted; only the amount that is needed is transferred
during the grant period; and
WHEREAS the Board of Commissioners purchased audio/video equipment for the
commissioner's auditorium and a budget amendment of $25,000 is required to move the budget
to the correct controllable category; from Special Projects to Equipment Rental; and
WHEREAS a budget amendment is recommended to recognize additional revenue from the State
of Michigan for Convention Facility Tax by $3,937,130 more than the 2013 amended budget, of
which $1,968,565 (one-half) is to be used for Health Division Substance Abuse programs; and
WHEREAS budget amendments totaling $50,000 are recommended for Motor Pool and Radio
Communications for the Garage/Radio parking lot expansion project; and
WHEREAS donations have been received by Oakland County restricted funds totaling
$127,895.82 which includes the following funds: Animal Control Legacy Fund, $104,285.23;
Children's Village Donation Fund $7,486.59; Medical Examiner Library Donation Fund,
$1,000.00; and No Haz Waste Donations $15,124.00; and
WHEREAS Parks & Recreation received donations totaling $17,083.00 for various programs; and
WHEREAS the Oakland County Clerk/Register of Deeds Office has one (1) check unable to be
processed due to insufficient funds amounting to $175.00, and reports that the amount due and
Non-Sufficient Fund Fees (NSF) for these checks be written off or deemed uncollectible; and
WHEREAS the Animal Control and Pet Adoption Center has four (4) checks unable to be
processed due to insufficient funds amounting to $307.00, and reports that the amount due and
Non-Sufficient Fund Fees (NSF) for these checks be written off or deemed uncollectible; and
WHEREAS the Oakland County Department of Economic Development and Community Affairs
has attempted to collect funds from loan recipients for the Community Development Block Grant
($78,151.61) and the Home Investment Partnership Act Accounts ($50,750.00), and recommends
($128,901.61) be written off in uncollectible loans.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2013 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the FY 2013 budget be amended pursuant to Schedules A
and B.
BE IT FURTHER RESOLVED that various line items in the FY 2013 General Fund/General
Purpose Budgets be amended to include $500,279.50 in outstanding purchase orders
(encumbrances) as detailed in the attached schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Excess Revenues over Expenditures (Result of FY 2013 activity) $ 18,835,587.49
Add to General Fund Balance:
Committed to FY 2013
$ 37,621,540.00
Committed to FY 2014
Committed to FY 2015
Capital Reserve
Fed Health Care Impact
Data Privacy and Security
Unfunded Mandates
RCOC TriParty
Decrease In Prepaids
Prior Years Encumbrances
Emergency Salaries
Property Tax Forfeiture Activities
PeopleSoft Upgrade
Carryforwards
Decrease in Inventories
Board of Commissioners Projects
Total Additions to General Fund Balance
Deduct from General Fund Unassigned Fund Balance:
Committed to FY2017 and beyond
Committed to FY2016
Increase in Restricted Funds
Building Security Cameras and Consoles
MI SCAO Interpreter Costs
WRC Long-Term Revolving Fund
Buy Local
Rx Discount Card Program
Total Subtractions to General Fund Balance
Adjusted Total including Additions/Subtractions
Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
11,072,032.00
10,977,273.00
3,200,000.00
2,000,000,00
2,000,000.00
1,500,000.00
1,000,000.00
810,540.98
369,357.34
320,000.00
264,942.62
200,000.00
145,999,00
30,952,67
25,000.00
$ 71,537,637.61
( 42,476,517.00)
( 31,546,451.65)
( 8,645,985.39)
( 5,000,000.00)
( 1,500,000.00)
( 1,000,000.00)
( 200,000.00)
3,556.25)
($90,372,510.29)
($714.81)
$1,090,503.21
$1,091,218.02
BE IT FURTHER RESOLVED that $1,971,411 from the FY 2014 Assigned Fund Balance for
Carry Forwards be appropriated in FY 2014, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward
Total General Fund Revenue
Expenditures
1060233-133390-730555 Health Education Programs
1060234-133990-750301 Health Medical Supplies
1060235-133970-731458 Health Prof Serv
5010101-180020-731500 BOC Public Information
1090201-171000-731458 Econ Dev PEDS Prof Serv
1090201-171000-730072 Econ Dev PEDS Advertising
1090201-171000-731388 Econ Dev PEDS Printing
4010101-122000-760126 Prosecuting Atty Misc Capital Outlay
3010101-121100-731822 Circuit Court Special Projects
3010101-121100-750154 Circuit Court Expendable Equip
4030601-110000-750070 Sheriff Deputy Supplies
4030601-116200-750170 Sheriff Other Expendable Equip
4030901-116240-750203 Sheriff Forensic Lab Enhancement
9010101-153010-740135 Tr-Party Roads
Total General Fund Expenditures
$ 1,971,411
$ 1,971,411
35,000
10,097
10,000
18,970
92,131
16,000
40,000
39,731
147,461
55,558
37,980
40,000
75,700
1,352,783
$1,971,411
BE IT FURTHER RESOLVED that the uncollechble debts, as recommended by Department of
Management and Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds,
and Parks and Recreation Department.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution.
ITEM 25
"mum or
COUNTY MICHIGAN
FY 2013 YEAR END REPORT
TABLE OF CONTENTS
Page
TRANSMITTAL LETTER 2
SUGGESTED RESOLUTION (including amendments) 5
STATEMENT OF REVENUES AND EXPENDITURES FOR GF/GP FUNDS 15
SCHEDULE OF OUTSTANDING PURCHASE ORDERS (ENCUMBRANCES) 18
FY 2013 GENERAL FUND ENDING FUND BALANCE 19
SUMMARY OF CHANGES IN GENERAL FUND EQUITY FROM 9/30/12 TO 9130/13 20
SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY DEPARTMENT 21
FY 2013 YEAR END REVENUE EXPLANATIONS 22
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) revenue with explanation of variance.
FY 2013 YEAR END EXPENDITURE EXPLANATIONS 34
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) expenditures, with explanations of variance.
PROPRIETARY FUND REPORTS 71
Summary of Revenues and Expenses with explanation of variances from Budget.
2013 BUDGET AMENDMENTS 89
List of Miscellaneous Resolutions that authorized amendments to the 2013 Adopted Budget.
SCHEDULE OF GENERAL FUND SUNDRY REVENUE AND SUNDRY EXPENDITURES 93
DONATIONS 94
SCHEDULE OF WRITE-OFFS 96
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
TO:
FROM:
SUBJECT:
DATE:
Members of the Finance Committee
Laurie Van Pelt, Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Lynn Sonlciss, Chief, Fiscal Services
Gaia Piir, Supervisor of Fiscal Services
Letter of Transmittal - Fiscal Year 2013 Year End Report
December 5, 2013
FY 2013 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2013 Year End Report. The result of FY 2013 activity for General
Fund/General Purpose (GF/GP) operations is favorable in the amount of $18,835,587. OF/OP includes all operations
except grants, enterprise funds, and internal service funds. This overall favorability is split between receiving
($24,022,437) less revenue than anticipated and projected favorability in expenditures of $42,858,024.
REVENUES
GF'/GP revenues are 5.61% less than budget or ($24,022,437). Major variances are the result of the following events:
A. TAXES — Favorable: $4,065,980
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. Also, favorable due to the reduction of the Tax Tribunal Liability
from $5.0 million to $2.3 million based on updated estimates for tax appeal adjustments,
B. STATE GRANTS — Unfavorable: ($1,454,236)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset by
projected reduced expenditures. Expenditures are favorable for Foster Boarding Homes, Private Institutions,
and Foster Care,
C. OTHER INTERGOVERNMENTAL REVENUE — Unfavorable: ($217,865)
Unfavorable revenue from the State for Cigarette Tax distribution ($13,395) and unfavorable State Court Fund
PA 189 as hinds are distributed to Counties based on caseloads ($350,746). Partially offset by favorability for
Sheriff Marine Safety grant receipts and Social Security Incentive Payments.
D. CHARGES FOR SERVICES — Favorable: $12,821,611
Primarily due to favorability in the Treasurer's Office for Payments Other Than Anticipated line item for land
sale activity $6,589,510; County Clerk budget for Land Transfer Tax, Mortgages, Recording Fees, and
Certified Copies revenue line items $4,450,782; Health and Human Services Reimbursement General and Out
County Board and Care revenue line items $987,728; and Water Resources Commissioner for Reimbursement
General and Soil Erosion Fees revenue line items $484,879.
E. INVESTMENT INCOME —Unfavorable: ($1,391,864)
Investment income is unfavorable due to lower investment rates and less than expected year-end investment
market rate adjustment.
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEPT 409 • WATERFORD MI 40328-0409 • (248) 888-2163 • FAX (248) 58-9172
EMAIL: vanpeltl@oalcgov.com
F. INDIRECT COST RECOVERY - Unfavorable: ($289,068)
Unfavorable due to reduced activity related to construction projects, grants, and proprietary funds.
G. OTHER REVENUES — Favorable: $2,462,364
Primarily due to the repayment of the Remonumentation advance that was approved with MR#12336, accrual
adjustment for Circuit Court defense attorney fees, and prior year adjustments.
H. PLANNED USE OF FUND BALANCE — Unfavorable: ($40,076,778)
The budget is used to show the expected use of fund balance during the fiscal year. No actual revenues are
received in this account.
EXPENDITURES
In total, expenditures were 10.01% under budget or $42,858,024 favorable.
Many departments have experienced personnel savings as the result of the hiring freeze, turnover, and under-filling of
positions.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The General
Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures
within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures,
Operating Expenditures, and Internal Support Expenditures. Several budget amendments have been presented to
correct departmental budgets where necessary within the controllable categories previously noted.
Required Reporting Adjustments
The FY 2013 Year End Report presents the County's financial position in relation to the amended budget (Budget
perspective). This form of presentation is used so that users of this report can assess the true financial impact of County
operations in comparison to the budget for the fiscal year ending September 30, 2013. However, it is important to note
that this presentation style does not fully coincide with the accounting requirements of audited financial statements
produced by the County. The County's financial statements are required to follow Generally Accepted Accounting
Principles or GAAP.
Year End Report Presentation — Bud2etarv Perspective
The presentation reflects the true fiscal activity of the County for FY 2013:
Revenues - over/ (under) budget
Add back — Planned Use of Fund Balance
Expenditures — (over)/under budget
Total Officially Reported Favorability
($24,022,437)
40,076,778
4/858,024
S 58,912,365
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 $40,076,778 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
$ 16,054,341
(40,076,778)
$( 24,022,437)
42,858,024
$ 18,835,587
3
It is important to analyze the report using both the Budget perspective and the GAAP perspective to accurately reflect
the impact of fiscal activity generated from FY 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 $58.9 million
when comparing budget to actuals. The County planned to utilize $40.1 million of Fund Balance, but favorable
revenue along with significant expenditure favorability did not require any use of Fund Balance during FY 2013.
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that General Fund
balance increased by $18.8 million at the end of Fiscal Year 2013. This increase will allow the County to utilize Fund
Balance in future years as planned in the County's FY 2014-2016 budget plan, as well as the longer-term budget
framework document, in order to continue to provide on-going quality services to the County constituents.
4
Expenditures
3040403
1050401
4030601
1040801
124015
183010
110000
148020
730450
774636
776661
731458
Transfers In
Transfers In
Transfers In
Transfers In
Transfers In
Planned Use of Fund Balance
Total Revenue
20,367.00
33,274.00
72,166.00
7,685.00
42,736.00
(176,228.00)
Personal Mileage
Transfer Out - VOCA
Total Expenditures
3,276.00
(3,276.00)
Court Transcripts
Membership Dues
Professional Services
Metered Postage
Library Continuations
Tansfer Out
5,000
3,972
7,500
10,000
22,787
(49,259)
Sheriff's Office
Revenue
4030101
4030901
4030501
4030301
4030301
9010101
116270
116240
116230
112580
112580
196030
695500
695500
695500
695500
695500
665882
21341
21340
21396
21397
21397
Prosecuting Attorney
Expenditures
4010201 135170 731346
4010201 135170 788001 27325
Expenditures
4010101 122080 730422
4010101 122080 731213
4010101 122080 731458
4010101 122080 750392
4010101 122080 731101
4010101 122080 788001 27320
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2013
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
GENERAL FUND (#10100)
Revenues
9010101 196000 601637 Property Taxes 268,000.00
Total Revenues $ 268,000.00
Probate Court - Defense Atty Fees
HR - Info Tech Operations
Sheriff- Motor Pool
Facilities Mgmt - Professional Services
Total Expenditures
71,600.00
84,800.00
103,100.00
8,500.00
$ 268,000.00
Clerk/ROD
Revenues
2010401 172190 631043
Expenditures
2010401 172190 731577
Clerk/ROD Land Transfer Tax
Total Revenues
Clerk/ROD - Refund Prior Years Revenue
Total Expenditures
361,200.00
$ 361,200.00
361,200.00
$ 361,200.00
Total Expenditures
10
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2013
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
Board of Commissioners
Expenditures
5010101 180010 731822 Special Projects
5010101 180010 772618 Equipment Rental
Total Expenditures
$ (25,000.00)
25,000.00
Non-Departmental & Health
Revenues
9010101 196010 620302
9010101 196030 665882
Convention Facility Tax
Planned Use of Balance
Total Revenues
$ 3,937,130.00
$ (1,968,565.00)
$ 1,968,565.00
Expenditures
1060261 134790 731682 Health - Substance Abuse Satellites
Total Expenditures
$ 1,968,565.00
$ 1,968,565.00
11
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2013
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS 1
Dept ID Program Acct Fund Aff Oper Unit Account Name
Sheriff - LAW ENFORCEMENT ENHANCE SHERIFF (#21341)
Revenue
4030101 116270 665882 Planned Use of Fund Balance $ 20,367.00
Total Revenue $ 20,367.00
Expenditures
4030101 116270 788001 10100 Transfer Out - to Sheriff 20,367.00
Total Expenditures 20,367.00
Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#21340)
Revenue
4030101 112580 665882 Planned Use of Fund Balance $ 33,274.00
Total Revenue $ 33,274.00
Expenditures
4030101 112580 788001 10100 Transfer Out - to Sheriff $ 33,274.00
Total Expenditures $ 33,274.00
Sheriff. TRAINING (#21396)
Revenue
4030301 112590 665882 Planned Use of Fund Balance $ 72,166.00
Total Revenue $ 72,166.00
Expenditures
4030301 112590 788001 10100 Transfer Out - to Sheriff
$ 72,166.00
Total Expenditures $ 72,166.00
Sheriff - SHERIFF BOOKING FEE TRAINING (#21397)
Revenue
4030301 112580 665882
Expenditures
4030301 112580 788001 10100
Sheriff - SHERIFF BOOKING FEE TRAINING (#21397)
Revenue
4030301 112580 665882
Planned Use of Fund Balance $
7,685.00
Total Revenue $ 7,685.00
Transfer Out - to Sheriff
$
7,685.00
Total Expenditures $
7,685.00
Planned Use of Fund Balance $ 42,736.00
Total Revenue $ 42,736.00
Expenditures
4030301 112580 788001 10100 Transfer Out - to Sheriff $ 42,736.00
Total Expenditures $ 42,736.00
12
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2013
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
Prosecuting Attorneys Office - Fund 27325 VOCA Grant #GR0000000283
Revenues
4010201 135170 695500 10100 Transfer In - Prosecutor
Total SR Fund Revenues
(3,276.00)
(3,276.00)
en p
4010201 135170 722740 Fringe Benefits
Total SR Fund Expenses
(3,276,00)
(3,276.00)
Sheriff and Prosecuting Attorney's Office - Fund 27320 NET & JAWS Grant #GR0000000146
Revenues
4010201 122080 695500 10100 Transfers In Prosecutor
4030901 110090 695500 21341 Transfers In Sheriff
Total Revenues
(49,259)
(16,663)
(65,922)
Expenses
4010201
4010201
4030901
4030901
122080
122080
110090
110090
702240
722900
702240
722900
Salary Adjustment
Fringe Benefit Adjustment
Salary Adjustment
Fringe Benefit Adjustment
Total Expenses
(20,913)
(28,346)
(2,981)
(13,682)
(65,922)
Law Enforcement Enhancement Fund #21341. Sheriffs Restricted Funds
Revenues
4030901 110090 665882 Planned Use of Balance
Total Revenues
(16,663)
(16,663)
Expenses
4030901 110090 788001 27320
Motor Pool Fund #66100
Revenues
1030811 184010 665882
Expenses
1030811 184010 788001 40400
Radio Communications Fund #53600
Revenues
1080310 115150 665882
Transfers Out Sheriff
Total Expenses
Planned Use of Balance
Total Revenues
Transfer Out
Total Expenses
(16,663)
(16,663)
18,922
18,922
18,922
18,922
Planned Use of Balance 31,078
Total Revenues 31,078
Expenses 13
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2013 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2013
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
1080310 115150 788001 40400 Transfer Out
Total Expenses
Protect Work Order Fund #40400 (Project ID 100000001888 - Garage/Radio Parking Lot Expansion)
Revenues
1040101 148020 695500 66100 Transfer In - Motor Pool Fund
1040101 148020 695500 53600 Transfer In - Radio Comm. Fund
Total Revenues
31,078
31,078
18,922
31,078
50,000
Expenses
1040101 148020 796500 Budgeted Equity Adjustment 50,000
Total Expenses 50,000
14
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED PERIOD 12, 2013
Adopted
Budget
Budget
Amendments
Amended Budget
09/3012013
Revenues
Collections and
Expenditures
before
Adjustments
Total
Revenues/
Expenditures
Transfers and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
FY2013
REVENUES:
Taxes
Special Assessments
Federal Grants
State Grants
Intergovernmental
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
Contributions
Transfers in
Sub-total Resources
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
$196,508,241.00
0.00
696,650.00
19,012,519.00
10,764,295.00
100,580,715.00
7,900,000.00
2,849,000.00
786,851.00
44,400.00
41,991,993.00
381,033,664.00
$268,000.00
0.00
(19,255.00)
34,650.00
4,606,681.00
1,283,456.00
0.00
0.00
(354,351.00)
70,163.00
1,219,509.00
7,108,853.00
$196,776,241.00
0.00
576,395.00
19,047,169.00
15,370,976.00
101,864,171.00
7,900,000.00
2,849,000.00
432,500.00
114,563.00
43,211,502.00
388,142,517.00
$200,842,220.69
0.00
633,814.38
17,592,932.56
15,153,110.81
114,685,782.28
7,610,932.13
1,457,136.27
2,899,495.44
78,511.78
0.00
360,953,936.34
$0,00
0,00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
43,242,922.19
43,242,922.19
$200,842,220.69
$0.00
$633,814.38
$17,592,932.56
$15,153,110.81
$114,685,782.28
$7,610,932.13
$1,457,136.27
$2,899,495.44
$78,511.78
$43,242,922.19
404,196,858.53
$4,065,979.69
$0.00
$57,419.38
($1,454,236.44)
($217,865.19)
$12,821,611.28
($289,067.87)
($1,391,863.73)
$2,466,995.44
($36,051.22)
$31,420.19
16,054,341.53
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37,621,540.00 2,455,238.34 40,076,778.34 0.00 0.00 0.00 0.00 (40,076,778.34)
$418,655,204.00 $9,564,091.34 $428,219,295.34 $360,953,936.34 $43,242,922.19 $404,196,858.53 $0.00 ($24,022,436.81)
EXPENDITURES:
Administration of Justice
Circuit Court Dept
District Court Dept
Probate Court Dept
Total Admin. Of Justice
Law Enforcement
Prosecuting Attorney Dept
Sheriff Dept
Total Law Enforcement
$51,069,895.00
16,704,458.00
5,952,855.00
73,727,208.00
19,170,797.00
137,852,544.00
157,023,341.00
$692,082.00
150,083.00
99,027.00
941,192.00
$51,761,977.00
16,854,541.00
6,051,882.00
74,668,400.00
$37,818,856.26
15,671,374.29
5,810,765.48
59,300,996.03
$4,767,393.11 $42,586,249.37
3,544.00 15,674,918.29
0.00 5,810,765.48
4,770,937.11 64,071,933.14
1,020,428.76 17,921,947.07
1,544,520.04 132,312,063.81
2,564,948.80 150,234,010.88
$4,693.20
15,766.36
0.00
20,459.56
465,00
455,638.20
456,093.20
$9,171,034.43
1,163,856.35
241,116.52
10,576,007.30
1,566,598.00
7,569,424.25
9,136,022.25
318,203.07 19,489,000.07 16,901,518.31
2,484,582.26 140,337,126.26 130,767,543.77
2,802,785.33 159,826,126.33 147,669,062.08
General Government
Co Clerk Reg Of Deeds Dept
Treasurers Dept
Board of Commissioners Dept
Water Resources Commissioner Dept
Total Gen. Government
11,065,784.00
8,415,531.00
4,255,605.00
5,124,599.00
28,861,519.00
(180,144.00) 10,885,640.00
397,513.00 8,813,044.00
112,493.00 4,368,098.00
331,183,00 5,455,782.00
661,045.00 29,522,564.00
9,615,908.83
8,371,073.82
4,016,642.78
5,099,894.59
27,103,520.02
0.00
1,866.29
0.00
46,535.00
48,401.29
9,615,908.83
8,372,940.11
4,016,642.78
5,146,429.59
27,151,921.31
4,377.00
4,564.86
0.00
3,714.16
12,656.02
1,265,354.17
435,539.03
351,455.22
305,638.25
2,357,986.67
15
Adopted
Budget
Budget Amended Budget
Amendments 09/3012013
Revenues
Collections and
Expenditures
before
Adjustments Transfers
Total
Revenues/
Expenditures
and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
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
1,104,932.00
(494,017.00)
56,529.50
(2,228.00)
237,588.00
2,846,478.02
537,834.49
1,000,233.00
5,287,350.01
6,869,161.00
20,111,482.00
2,607,859.50
1,213,048.00
4,183,772.00
67,027,307.02
16,816,937.49
8,131,529.00
126,961,096.01
6,502,173.68
17,799,904.64
2,442,184.36
1,196,445.18
3,509,455.20
58,749,020.17
15,876,249.58
6,925,105.95
113,000,538.76
18,170.00
0.00
0.00
0.00
0.00
28,259.78
0.00
332,129.00
378,558.78
6,520,343.68
17,799,904.64
2,442,184.36
1,196,445.18
3,509,455.20
58,777,279.95
15,876,249.58
7,257,234.95
113,379,097.54
0.00
0.00
0.00
2,717.00
0.00
7,978.79
374.93
0.00
11,070.72
348,817.32
2,311,577.36
165,675.14
13,885.82
674,316.80
8,242,048.28
940,312.98
874,294.05
13,570,927.75
381,285,814.00 9,692,372.34 390,978,186.34 347,074,116.89 7,762,845.98 354,836,962.87 500,279.50 35,640,943.97
37,369,390.00 (128,281.00) 37,241,109.00 17,087,412.21 12,936,616.46 30,024,028.67 0.00 7,217,080.33
$418,655,204.00 $9,564,091.34 $428,219,295.34 $364,161,529.10 $20,699,462.44 $384,860,991.54 $500,279.50 $42,858,024.30
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED PERIOD 12, 2013
County Executive
County Exec Admin Dept
Management and Budget Dept
Central Services Department
Facilities Management Dept
Human Resources Dept
Health and Human Services Dept
Public Services Dept
Comm and Economic Dev Dept
Total County Executive
Total Departments
Non-Departmental Appropriations
TOTAL GOVERNMENTAL EXPENDITURES
GENERAL FUND GENERAL PURPOSE FUNDS
Revenues
Expenditures
Excess Revenues overl(under) Expenditures
Adjustments to Unassigned Fund Balance
Add to General Fund Balance
Committed to FY 2013
Committed to FY 2014
Committed to FY 2015
Capital Reserve
Fed Health Care Impact
Data Privacy and Security
Unfunded Mandates
RCOC TriParty
Decrease In Prepaids
Prior Years Encumbrances
Emergency Salaries
Property Tax Forfeiture Activities
PeopleSoft Upgrade
Carryforwards
418,655,204.00 9,564,091.34 428,219,295.34 360,953,936.34 43,242,922.19 404,196,858.53 0.00 (24,022,436.81)
418,655,204.00 9,564,091.34 428,219,295.34 364,161,529.10 20,699,462.44 384,860,991.54 500,279.50 42,858,024.30
$0.00 $0.00 $0.00 ($3,207,592.76) $22,543,459.75 $19,335,866.99 ($500,279.50) $18,835,587.49
37,621,540.00
11,072,032.00
10,977,273.00
3,200,000.00
2,000,000.00
2,000,000.00
1,500,000.00
1,000,000.00
810,540.98
369,357.34
320,000.00
264,942.62
200,000.00
145,999.00
16
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED PERIOD 12, 2013
Adopted
Budget
Budget Amended Budget
Amendments 0913012013
Revenues
Collections and
Expenditures
before
Adjustments
Total
Revenues/
Expenditures
Transfers and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
Decrease in Inventories
Board of Commissioners Projects
Total Additions to General Fund Balance
Deduct from Unassigned Fund Balance
Committed to FY 2017 and beyond
Committed to FY 2016
increase in Restricted Funds
Building Security Cameras and Consoles
MI SCAO Interpreter Costs
WRC Long-Term Revolving Fund
Buy Local
Rx Discount Card Program
Total Subtractions from General Fund Balance
Adjusted Total including Additions and Subtractions
Beginning FY 2013 Balance
Unassigned Balance at End of FY 2013
30,952.67
25,000.00
$71,537,637.61
(42,476,517.00)
(31,546,451.65)
(8,645,985.39)
(5,000,000.00)
(1,500,000.00)
(1,000,000.00)
(200,000.00)
(3,556.25)
($90,372,510.29)
$714.81
1,090,503.21
$1,091,218.02
17
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2013
General Fund # 10100
Department Division Division Fund
Facilities Management
Health and Human Services
Public Services
Clerk/Register of Deeds
Circuit Court
District Court
Prosecuting Attorney
Sheriff
Water Resources Commissioner
Treasurer
Facilities Planning & Engineering $2,717.00
Health Division 7,978.79
Veterans Services 374.93
Clerk Register of Deeds Admin 4,377.00
Circuit Court Judicial Admin 4,693.20
District Court II - Clarkston 15,766.36
Prosecuting Attorney Admin 455.00
Administrative Services 56,883.70
Corrective Services 15,519.63
Patrol Services 342,348.37
Investigative / Forensic Svc 40,886.50
Administration 3,714.16
Treasurer Administration 4,564.86
$500,279.50
Child Care Fund #20293
Health and Human Services Childrens Village 0.00
$0.00
Total Encumbrances - General Fund/General Purpose Funds $500,279.50
Prepared by Fiscal Services
October 26, 2013
18
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2013
Fund Balance 0913012012
Changes Resulting from FY 2013 Operations:
Revenues / Transfers In - Unfavorable
Expenditures / Transfers Out - Favorable (excluding encumbrances)
Fund Balance 09130/2013
USE OF FY 2013 GENERAL FUND BALANCE
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Substance Abuse Satellites
Total Restricted
Assigned
Homeland Security Enhancements
Capital Reserve
DB Pension Contribution 2015-2017
Building Security Cameras and Consoles
Personal Property Tax Reduction Phase 2
Unfunded Mandates
Technology Replacement/Hardware
Operational Improvements
PeopleSoft Upgrade
Property Tax Forfeiture Activities
RCOC Triparty
HR Comp/Workforce Planning
Pandemic Response
MI SCAO Interpreter Costs
Sheriff Aviation
Fed Health Care Impact
WRC Long-Term Revolving Fund
Board of Commissioners' Project
Jail Alternative Prg Startup
Encumbrances
Tax Tribunal Appeals Consultants
New Grant Match opportunities
Quality of Life Initiatives
Business Continuity planning
Community Partnerships
Microloan
Buy Local
Jail Commissary
HR Legal
Rx Discount Card Program
Budget Commitments:
Carry Forwards
Committed to FY 2014
Committed to FY 2015
Committed to FY 2016 and beyond
Committed to FY 2017 and beyond
Total Assigned
223,429,439.73
(24,022,436,81)
43,366,035.80
19,343,598.99
242,773,038.72
113,089.04
145,558.18
258,647.22
15,589,336.29
4,611,796.67
20,201,132.96
6,000,000.00
5,800,000.00
5,000,000.00
5,000,000.00
4,000,000.00
3,500,000.00
3,000,000.00
3,000,000.00
2,800,000.00
2,236,611.77
2,000,000.00
1,600,000.00
1,500,000.00
1,500,000.00
1,186,292.00
1,000,000.00
1,000,000.00
705,000.00
600,000.00
500,279.50
500,000.00
500,000.00
500,000.00
300,000.00
238,654.00
200,000.00
200,000.00
123,539.00
100,000.00
3,556.25
1,971,411.00
33,754,856.00
41,413,707.00
47,011,617.00
42,476,517.00
221,222,040.52
Unassigned 1,091,218.02
Total Fund Balance 242,773,038.72
19
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2013
Fund
General Fund Total Adjustments
Fund Balance to Equity
as of 9/30/2012 During FY 2013
General Fund
Fund Balance
as of 09/30/2013
Year End
Adjustments
General Fund
Fund Balance
as of 09/30/2013
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Substance Abuse Satellites
Total Restricted
Assigned
Committed to FY 2016
Committed to FY 2017 and beyond
Committed to FY 2015
Committed to FY 2014
Homeland Security Enhancements
Capital Reserve
DB Pension Contribution 2015-2017
Building Security Cameras and Consoles
Personal Property Tax Reduction Phase 2
Unfunded Mandates
Technology Replacement/Hardware
Operational Improvements
PeopleSoft Upgrade
Property Tax Forfeiture Activities
RCOC Triparty
Carry Forwards
HR Comp/Workforce Planning
Pandemic Response
MI SCAO Interpreter Costs
Sheriff Aviation
Fed Health Care Impact
WRC Long-Term Revolving Fund
Board of Commissioners Project
Jail Alternative Prg Startup
Encumbrances
Tax Tribunal Appeals Consultants
New Grant Match opportunities
Quality of Life Initiatives
Business Continuity planning
Community Partnerships
Microloan
Buy Local
Jail Commissary
HR Legal
Rx Discount Card Program
Data Privacy and Security
Emergency Salaries
Committed to FY 2013
$923,630.02
176,510.85
$1,100,140.87
$8,311,144.57
3,244,003.00
$11,555,147.57
15,465,165.35
0.00
52,390,980.00
44,826,888.00
6,000,000.00
9,000,000.00
5,000,000.00
0.00
4,000,000.00
5,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
2,501,554.39
3,000,000.00
2,117,410.00
1,600,000.00
1,500,000.00
0.00
1,186,292.00
3,000,000.00
0.00
730,000.00
600,000.00
361,625.34
500,000.00
500,000.00
500,000.00
300,000.00
238,654.00
200,000.00
0.00
123,539.00
100,000.00
0.00
2,000,000.00
320,000.00
37,621,540.00
$923,630.02
176,510.85
$0.00 $1,100,140.87
$8,311,144.57
0.00 3,244,003.00
$0.00 $11,555,147.57
$15,465,165.35
$0.00
$52,390,980.00
$44,826,888.00
(177,620.00) $5,822,380.00
$9,000,000.00
$5,000,000.00
$0.00
$4,000,000.00
$5,000,000.00
$3,000,000.00
$3,000,000.00
(200,000.00) $2,800,000.00
$2,501,554.39
$973,585,00
$0.00
$1,520,000.00
$1,500,000.00
$0.00
$1,186,292.00
$3,000,000.00
$0.00
(25,000.00) $705,000.00
$600,000.00
(361,625.34) $0.00
$500,000.00
$500,000.00
$500,000.00
$300,000.00
$238,654.00
$200,000.00
$0.00
$123,539.00
$100,000.00
$0.00
(2,000,000.00) $0.00
$320,000.00
$37,621,540.00
(810,540.98)
(30,952.67)
($841,493.65)
7,278,191.72
1,367,793.67
$8,645,985.39
31,546,451.65
42,476,517.00
(10,977,273.00)
(11,072,032.00)
177,620.00
(3,200,000.00)
0.00
5,000,000.00
0.00
(1,500,000.00)
0.00
0.00
0.00
(264,942.62)
1,026,415.00
1,971,411.00
80,000.00
0.00
1,500,000.00
0.00
(2,000,000.00)
1,000,000.00
0.00
0.00
500,279.50
0.00
0.00
0.00
0.00
0.00
0.00
200,000.00
0.00
0.00
3,556.25
0.00
(320,000.00)
(37,621,540.00)
$113,089.04
145,558.18
$258,647.22
$15,589,336.29
4,611,796.67
$20,201,132.96
47,011,617.00
42,476,517.00
41,413,707.00
33,754,856.00
6,000,000.00
5,800,000.00
5,000,000.00
5,000,000.00
4,000,000.00
3,500,000.00
3,000,000.00
3,000,000.00
2,800,000.00
2,236,611.77
2,000,000.00
1,971,411.00
1,600,000.00
1,500,000.00
1,500,000.00
1,186,292.00
1,000,000.00
1,000,000.00
705,000.00
600,000.00
500,279.50
500,000.00
500,000,00
500,000.00
300,000.00
238,654.00
200,000.00
200,000.00
123,539.00
100,000.00
3,556.25
0.00
0.00
0.00
(2,026,415.00)
(2,117,410.00)
(80,000.00)
Total Assigned $ 209,683,648.08 $ (6,988,070.34) $ 202,695,577.74 $ 18,526,462.78 $ 221,222,040.52
Total Unassigned
1,090,503.21 0.00 1,090,503.21 714.81 1,091,218.02
Total General Fund Equity $ 223,429,439.73 $ (6,988,070.34) $ 216,441,369.39 $ 26,331,669.33 $ 242,773,038.72
20
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
FY 2013
ADOPTED
BUDGET
$ 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
BUDGET
AS
AMENDED
$ 196,776,241.00
576,395.00
19,047,169.00
15,370,976.00
101,864,171.00
7,900,000.00
2,849,000.00
43,758,565.00
FY 2013
ACTUAL
$ 200,842,220.69
833,814.38
17,592,932.56
15,153,110.81
114,685,782.28
7,810,932.13
1,457,136,27
46,220,929.41
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
$ 4,065,979.69 2.07%
57,419.38 9.96%
(1,454,236.44) -7.63%
(217,865.19) -1.42%
12,821,611.28 12.59%
(289,067.87) -3.66%
(1,391,863.73) -48.85%
2,462,364.41 5,63%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 381,033,664.00 $ 388,142,517.00 $ 404,196,858.53 $ 16,054,341.53 4.14%
PLANNED USE OF FUND BALANCE $ 37,621,540.00 $ 40,076,778.34 $ $ (40,076,778.34) -100.00%
$ 418,655,204.00 $ 428,219,295.34 $ 404,196,858.53 $ (24,022,436.81) -5.61% TOTAL GF/GP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 51,069,895.00 $ 51,761,977.00
16,704,458.00 16,854,541.00
5,952,855.00 6,051,862.00
$ 73,727,208.00 $ 74,668,400.00
$ 42,590,942.57 9,171,034 43 17.72%
15,690,684.65 1,163,856.35 6.91%
5,810,765 48 241,116.52 116 52 3.98%
$ 64,092,392.70 $ 10,576,007.30 14.16%
LAW ENFORCEMENT
Prosecuting Attorney 19,170,797.00 19,489,000.07 17,922,402.07 1,566,598.00 8.04%
Sheriff 137,852,544.00 140,337,126,26 132,767,702.01 7,569,424.25 5.39%
TOTAL LAW ENFORCEMENT $ 157,023,341.00 $ 159,826,126.33 $ 150,690,104.08 $ 9,136,022.25 5.72%
GENERAL GOVERNMENT
Clerk/Reglster of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
TOTAL GENERAL GOVERNMENT
11,065,784.00 10,885,640.00
8,415,531,00 8,813,044.00
2,842,277.00 2,948,011.00
1,413,328.00 1,420,087.00
5,124,599.00 5,455,782.00
$ 28,861,519.00 $ 29,522,564.00
9,620,285.83
8,377,504.97
2,670,193.20
1,346,449.58
5,150,143.75
$ 27,164,577.33
1,265,354.17
435,539.03
277,817.80
73,637.42
305,631125
$ 2,357,986,67
11.62%
4.94%
9.42%
5.19%
5.60%
7.99%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Day. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective
$ 5,764,229.00 $ 6,869,161.00 $ 6,520,343.68 $ 348,817.32 5.08%
20,605,499.00 20,111,482.00 17,799,904.64 2,311,577.36 11.49%
2,551,330.00 2,607,859.50 2,442,184.36 165,675.14 6.35%
1,215,276.00 1,213,048.00 1,199,162.18 13,885.82 1.14%
3,946,164.00 4,183,772.00 3,509,455.20 674,316.80 16.12%
64,180,629.00 67,027,307.02 58,785,258.74 8,242,048.28 12.30%
16,279,103.00 16,816,937.49 15,876,624.51 940,312.98 5.59%
7,131,296.00 8,131,529.00 7,257,234.95 874,294.05 10.75%
$ 121,673,746.00 $ 126,961,096.01 113,390,168.26 $ 13,570,927.75 10.69%
.$. 381,285,814.00 $ 390,978,186.34 $ 355,337,242.37 $ 35,640,943.97 9.12%
37,369,390.00 $ 37,241,109.00 $ 30,024,028.67 $ 7,217,080.33 19.38%
$ 418 655 04 00 $ 428.219,295.34 $ 385,361,271.04 $ 42,858,024.30 10.01%
$ 58,912,365,83 _ _
GAAP Required Adjustment (eliminating use of fund balance "revenue")
GAAP - BASED REPORT (forecasted impact on Fund Balance)
$ (40,076,778.34)
518,835,587.49.
21
21,728.00
300,000.00
595,650.00 $
50,334.00
300,000.00
576,395.00 $
56,734.00
350,961.25
633,814.38 $
6,400.00 12.72% Fay. Federal Operating Grants due to funding
received for Tobacco Inspections greater than
anticipated.
50,961.25 16.99% Fav. Refunds School Meals (lunch program) due to
increase in per meal reimbursement from the State.
57,419.38 9.96%
2,160.00 $ 900.00 $ (1,260.00) -58.33% Lower actual ORV Safety Education Grant receipts.
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Amount
Adopted Amended FY 2013 Favorable
Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances
TAXES (601000-601999)
Property Taxes - July Tax Levy
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
FEDERAL GRANTS (610000-610999)
Sheriff
Prosecuting Attorney
Homeland Security - Disaster Control
Health Division
Children's Village
Total Federal Grants
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
Economic Development
Health Division
-46.07% Unfav due to timing of grant receipts.
8.85% Favorable due to increased DI-IS contract billable
attorney and office support time and labor.
51.69% Fay. Disaster Control Fed Subsidy due to agreement
for Emergency Management Performance Grant
(EM PC) greater than anticipated.
-100.00%
8.85% Favorable due to increased OHS contract billable
attorney and office support time and labor.
-100.00% Unfav due to timing of Region 10 Grant.
-0.35% Unfav. State Operating Grants due to a delay of the
Inland Beach Grant contract payment.
$ 196,245,741.00 $ 196,513,741.00 $ 202,966,049.95 $ 6,452,308.95 3.28% Fay. based on most recent Equalization report
showing a zero percent change in the December
2012 taxable value; this is an improvement against
the 1% loss that was included in the FY 2013
operating budget. Also, fay due to reduction of
Michigan Tax Tribunal liability adjustment
$2,700,000. Partially offset by unfav Other Taxes -
Delinquent Tax - Prior Years below.
98,500.00 98,500.00 (2,854,542.01) (2,953,042.01) -2998.01% Unfav due to tax adjustments per Michigan Tax
Tribunal. Offset by Property Tax revenue above.
75,000.00 75,000.00 647,156.75 572,156.75 762.88% Fay. due to timely tax payments from the state on
DNR land and the City of Pontiac remitting payment
on FY 2009-2013 Subsidized Housing taxes.
89,000.00 89,000.00 83,556.00 (5,444.00) -6.12% Unfav based on number of mobile homes.
$ 196,508,241.00 $ 196,776,241.00 $ 200,842,220.69 $ 4,065,979.69 2.07%
153,412.00
67,500.00
53,010.00
82,000.00
85,500.00
58,561.00
44,221.00
93,068.75
88,829.38
(37,779.00)
7,568.75
30,266.38
1,000.00 1,000.00 (1,000.00)
67,500.00 85,500.00 93,068.78 7,568.78
10,000.00 (10,000.00)
4,375,486.00 4,372,476.00 4,357,382.95 (15,093.05)
" Revenue variance is partially offset by an expenditure variance. 1 of 12 1222013
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(1,434,452.17) -9.84% Built into the Circuit Court Family Division, Human
Services Administration and Children's Village
budgets are Child Care Fund expenditures. A
favorable variance within these expense areas
reduces the 50% reimbursement the county
receives. Unfav revenue variance is offset by Child
Care Fund expenditure favorability.
Adopted Amended FY 2013
,Budget Budget Actual
Non-Departmental - Child Care Subsidy 14,568,533.00 14,576,033.00 13,141,580.83
Total State Grants 19,012,519.00 $ 19,047,169.00 $ 17,592,932.56 $ (1,454,236.44) -7.63%
(364,141.84) -2.77% Unfav revenue for State Court Fund Disb PA 189
($350,746) and unfav Cigarette Tax Distribution
($13,395).
(24,428.25) -45.24% Unfav. Local Match due to the installation of fewer
than anticipated sirens.
(210.02) -4.67% Unfav. Drug Court Management due to a decrease
in filings.
(477.20) -20.75% Unfav. Drug Case Management due to a decrease in
drug case filings.
143,643.54 62.58% Increased receipts of Marine Safety Grant and Social
Security Incentive Payments.
27,748.58 1.44% Fay based on actual reimbursement for judges
salaries.
(217,865.19) -1.42%
OTHER INTER-GOVERNMENTAL REVENUES (620000 -626999)
Non-Departmental 8,477,000.00 $
13,154,130.00 $ 12,789,988.16 $
HHS - Homeland Security
Circuit Court
District Court
Sheriff
Non-Departmental - Reimb Judges Salaries
Total Other Intergovernmental Revenue
54,000.00
4,500.00
2,300.00
300,000.00
1,926,495.00
10,764,295.00 $
54,000.00
4,500_00
2,300.00
229,551.00
1,926,495.00
15,370,976.00 $
29,571.75
4,289.98
1,822.80
373,194.54
1,954,243.58
15,153,110.81 $
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
-8.79% Unfav. due to a reduction in the collection of Court
Costs ($161,034) as well as a reduction in Jury Fees
($92,210) and Civil Mediation Payments ($83,589);
partially offset by Fay. Mediation Fines $42,050 and
e Filing Fees $32,454 due to an increase in activity.
-3.91% Unfav. Refund Fees PD Def Attorney ($69,147),
Court Service Fees Probation ($29,560), Reimb
Clinical Evaluations ($9,601), Adoptive Info Request
Fee ($9,450) and Diversion Fees ($6,045) due to a
decrease in caseload; partially offset by an increase
in Board and Care of $54,903.
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court - Civil/Criminal 2,967,000.00 $ 3,027,000.00 $ 2,761,039.09 $ (265,960.91)
Circuit Court - Family Division 2,032,500.00 2,032,500.00 1,953,109.94 (79,390.06)
*Revenue variance is partially offset by an expenditure variance. 2 of 12 1232013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
District Court - Division F (Novi)
District Court - Division II (Clarkston)
Adopted
Budget
4,435,600.00
1,767,700.00
Amended
Budget
4,435,600.00
1,767,700.00
FY 2013
Actual
4,395,510.56
1,719,669.66
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(40,089.44) -0.90% Unfav. Ordinance Fines and Costs ($135,484) and
Probation Fees ($93,273) due to a decrease in the
public's ability to pay. These are partially offset by
Fav. State Law Costs $71,308 and Refund Fees PD
Def Attorney $23,320 due to an increase in
caseload, Garnishment Fees $66,120 due to the
filing of more non-periodic garnishments and Late
Penalty $28,954 due to the implementation of the
new Judicial Information (JIS) case management
system.
(48,14044) -2.72% Unfav. Probation Fees ($49,617), Refund Fees PD
Def Attorney ($24,904) and Ordinance Fines and
Costs ($24,749) due to a decline in caseload and a
decrease in the public's ability to pay. These are
partially offset by Fay. State Law Costs $58,947 due
to an increase in State violation caseload.
District Court - Division Ill (Rochester Hills)
District Court - Division IV (Troy)
3,830,000.00
2,240,100.00
3,830,000.00
2,240,100.00
3,807,080.37
2,460,828.30
(22,919.63)
220,728.30
-0.60% Unfav. State Law Costs ($72,690), Filing Fees DCU
($34,038), Refund Fees PD Def Attorney ($30,221)
and Late Penalty ($18,659) due to a decrease in
caseload; partially offset by Fay. Probation Fees
$134,672 due to new collection initiatives.
9.85% Fay. Ordinance Fines and Costs $90,382, Refund
Fees PD Def Attorney $32,023, Probation Fees
$28,550, Assessment Fees $12,948 and
Assessments and PSI $12,670 due to new collection
initiatives. In addition, Fay. Late Penalty $14,954
and Show Cause Fee $13,662 due to the
implementation of the new Judicial Information
System (WS) case management system and CVR
County Portion $8,031 as a result of new legislation.
Probate Court - Estates and Mental Health 520,300.00 520,300.00 554,540.69 34,240.69 6.58% Fay. E Filing Fees $17,251 and Miscellaneous
Petitions $3,540 due to an increase in activity and
Refund Fees PD Def Attorney $8,813 due to an
increase in caseload.
Total Administration of Justice
Law Enforcement
17,793,200.00 $ 17,853,200.00 $ 17,651,668.51 $ (201,531.49) -1.13%
* Revenue variance is partially offset by an expenditure variance. 3 of 12 1242013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Prosecuting Attorney
Sheriffs Office
Sheriff - Administrative Services
Sheriff - Corrective Services
Sheriff - Corrective Services Satellites -18.91% Unfavorable Board and Care receipts of ($44,476)
received in the Corrective Services Div., Reimb. of
Court Services of ($56,361); partially offset by
favorable Reimbursement of Salaries of $9,792.
Amount
Adopted Amended FY 2013 Favorable
Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances
456,300.00 $ 420,300,00 $ 297,795.61 $ (122,504.39) -29.15% Unfav. Miscellaneous revenues of ($114,969) largely
for Narcotics and Bond Forfeiture receipts are lower
than projected, available funds for transfer from
Restricted Funds have not materialized;
Reimbursements General of ($39,789) for FOIA and
Recovery of Prosecution are lower than budget
projections; Program Income ($11,642); and
Forensic Lab Fees of ($2,130) which have been
historically below budget. Partially offset by
favorable State Appropriations Victim Witness
receipts of $47,225; Extradition Recovery Fee
($6,210); Welfare Fraud Case Review of $2,685;
Educational Training receipts of $1,620; and
Microfilming $706.
196,900.00 78,507.00 77,230.06 (1,276.94) -1.63% Less than budgeted receipt of Reimbursement of
Salaries ($765) and Subpoena Fees ($512).
469,100.00 328,106.00 508,488.57 180,382.57 54.98% Favorable due largely to Gun Registrations of
$100,625; Fee Income of $10,067; Fingerprints of
$24,470: Photostats of $41,357; Registration Fees of
$2,038; Reimbursement Salaries $3,897;
Miscellaneous of $265; and Photographs of $4,215
all due to increases in activity. Partially offset by
unfavorable Reimbursement General ($714);
Reimbursement Postage of ($4,900); Recovered
Indigent Monies ($938); is budgeted but not
received.
2,868,266.00 3,156,892.00 2,882,281.62 (274,610.38) -8.70% Unfavorable due largely to reduced receipts of
Diverted Felon of ($508,025); Reimbursement
Salaries of ($96,770); Reimbursement Contracts of
($20,751); Fee Income of ($21,800); Hospital Cost
Recovery ($3,000); Miscellaneous of ($5,211);
Transportation of Prisoners ($295); partially offset by
favorable Commissions Contracts of $179,880;
Board and Care receipts of $68,355 budgeted in the
Satellites Div.; and Inmate Board and Care of
$113,560; OUIL Third Offense of $15,638; Clinic
Charges $3,074; Medical Records of $135; Dental
Service Fees $598.
481,368.00 481,368.00 390,322.74 (91,04526)
*Revenue variance is partially offset by an expenditure variance. 4 of 12 1252013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
27.45% Fay. Certified Copies $374,144, CVR County Portion
$15,496, E-filing Fees $67,704, Garnishment Fees
$54,375, Gun Permits $146,510, Jury Fees $26,270,
Marriage Licenses $14,025, Miscellaneous $4,093,
Motion Fees $7,520, Bond Fees $7,455, Passport
Fees $12,500, Photographs $49,210 due to
increased activity. Partially offset by unfavorable
Assumed Names ($16,872), Forfeiture of Bonds
($9,983), Forfeiture of Surety Bonds ($22,440) and
Marriage Waivers ($3,660) due to less activity.
Amount
Adopted Amended FY 2013 Favorable
Budget Budget Actual tunfavorablei Percent Explanation of Significant Variances
Sheriff - Emergency Response and Prepared. 2,425,011.00 2,432,648.00 1,774,374.02 (658,273.98) -27.06% Unfavorable Civil Action Service Pees revenue of
($756,972) was reduced to reflect lower numbers of
home foreclosures and request for civil service; see
corresponding reduction in Fees Civil Service
expense. Partially offset by increased Dispatch
Services receipts of $98,552.
Sheriff - Patrol Services 44,366,995.00 44,497,350.00 44,147,134.14 (350,215.86) -0.79% Unfavorable due to lower receipts of Sheriff Special
Deputy of ($395,727); OUIL Third Offense of
($35,000) partially received in Corrective Services
Division; Wrecker Service of ($3,649); Inspection of
Boat Livery ($946); and Miscellaneous of ($798);
partially offset by favorable Reimbursement of
Salaries of $66,087; receipt of Fee Income of
$5,814; Liquor Control Sheriff of $12,186; and
Reimb. General of $1,817.
Sheriff - Investigative Forensic Services 783,391.00 823,391.00 884,786.55 61,395.55 7.46% Favorable Drug Testing receipts of $143,921;
Confiscated Property revenue of $8,994; Refunds
NET of $6,775; and Miscellaneous receipts of
$7,335. Partially offset by unfavorable Refund
Forensic Lab Fees of ($50,000) due to the delay in
renovation of the lab; Reimbursement of Salaries of
($11,630); and Reimbursement Contracts of
($43,999).
Total Law Enforcement $ 52,047,331.00 $ 52,218,562.00 $ 50,962,413.31 $ (1,256,148.69) -2.41%
General Government
Clerk - County Clerk 2,730,493.00 $
2,682,000.00 $ 3,418,186.08 $ 736,186.08
*Revenue variance is partially offset by an expenditure variance. 5 of 12 1252013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(16,810.99) -13.68% Unfav. Board of Canvasser Service Fee ($5,675)
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
unfavorable, Nominating Filing Forfeitures ($6,061)
and Reimb. General ($25,198) due to less activity.
The unfavorability is partially offset by favorable
Election Filing Fees Late $21,873 due to Corp
Counsel's efforts to collect on late filers,
46.29% Fay_ Land Transfer Tax $2,271,868, Mortgages
$1,304,571, Enhanced Access Fees $79,014 and
Recording Fees $500,199 due to increased activity.
Also favorable, Reimb General $44,800 due to
reimbursement received from Oakland County Road
Commission for monument repair and Photostats
$29,330 due to on-line sale of historical images.
Partially offset by unfavorable Chattel Mortgages
($11,229), Deeds ($42,073), Fed Tax Liens Cert of
Release ($20,000), Tract Index ($15,170) and
Microfilming ($25,000) due to less anticipated use_
Adopted Amended FY 2013
Budget Budget Actual
Clerk - Elections 176,200.00 122,853.00 106,042.01
Clerk - Register of Deeds & Micrographics 7,900,200.00 8,880,857.00 12,991,466_97 4,110,609.97
* Revenue variance is partially offset by an expenditure variance. 6 of 12 1272013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Treasurer
Adopted
Budget
5,657,918.130
Amended
Budget
5,657,918.00
FY 2013
Actual
13,011,409.94
Amount
Favorable
(unfavorable). Percent Explanation of Significant Variances
7,353,491.94 129.97% Fay. Due to increased activity involving the sale of
foreclosed property, resulting in favorability for the
following: Payments Other Than Anticipated
$6,589,510, Recording Fee Forfeiture Certifications
$45,982, Recording Fee Redemption Certification
$45,842, Tax Reverted Land Co Portion $266,981,
Foreclosure Notification Fee $32,547 and Title
Search Fees $1,002,224. Further favorability is due
to Administration Fees $84,504 which is based on
the Local Gov't Investment Pool (LGIP) participants
daily cash balances and due to the increased
number of external LGIP participants, Deeds $6,845
due to increased activity and Obsolete Property
$4,278 due to a FY 2013 dissolution of a special
district. Partially offset by unfavorable Civil Action
Service Fees ($46,707) due to decreased activity; it
is based on the number of interested parties on title
work, Delinquent Personal Property Tax Admin
($29,128) and Pilot-State Owned Land ($17,989)
due to less anticipated use, Industrial Facilities Tax
($183,012) due to reduced property values and/or
expiration of an IFT district, TIFA/DDA Recovery Ad
Valorem ($354,455) and TIFA/DDA Recovery IFT
($18,977) due to a decline in property values;
therefore, the special district is capturing less funds.
Also unfavorable, Miscellaneous Revenue ($71,933)
and Tax Statements ($12,281) due to less
anticipated activity.
Board of Commissioners
Library Board
600.00 600.00 4,066.25 3,466.25 577.71% Fay. Due to prescription program royalty fee income.
25,000.00 25,000.00 15,607.71 (9,392.29) -37.57% Unfav. Copier Machine Charges ($8,298) due to on-
line functionalities of downloading and e-mailing
documents. Also unfavorable, Miscellaneous
Revenue ($3,572) due to loss of para-legal contract
because of court house hours; partially offset by
favorable Reimb. Salaries $2,478 due to state aid to
public libraries.
* Revenue variance is partially offset by an expenditure variance. 7 of 12 1282013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Amount
Favorable
junfavorablel Percent Explanation of Significant Variances
512,142.32 36.58% Fay - Reimbursement General $266,182 a result of
Drain Administration able to charge more time than
anticipated to special revenue and proprietary funds.
Fav - Soil Erosion Fees $218,697 increase in
building activity/permits due to improvement in the
housing market. Partially offset by unfavorable
Internal Support expenditures. Fav -
Reimbursement Salaries Construction Administration
$22,443 a result of under estimated budget
compared to actual amount eligible to charge back
to projects. Fay - Plat Service Fees $4,820 a result
of greater business activity for subdivision plats.
Adopted Amended FY 2013
Budget Budget Actual
Water Resources Commissioner 1,400,154.00 1,400,154.00 1,912,296.32
Total General Government 17,890,565.00 $ 18,769,382.00 $ 31,459,075.28 $ 12,689,693.28 67.61%
County Executive
County Exec - Auditing 3,705.66 $ 3,705.66 100.00% Favorable Salary and Mileage Reimbursements for
auditing services and travel regarding JAG Grant.
County Exec - Purchasing 131,102.00 $ 283,705.90 $ 152,603.90 116.40% Favorable Refunds Misc due to increased rate and
usage for P-Card and increased members in Vendor
Incentive Program.
County Exec - Corp Counsel
1.50 $ 1.50
0.10 0.00%
87,004.88 2.69% Favorable due to increased contract billing.
50,471.09 10.09% Favorable Late Penalty $62,641 due to increased
collection efforts by the Reimbursement staff partially
offset by Court Ordered Board and Care ($12,486).
(87,521.65) -20.92% Unfav. Standard Mail ($86,672), Printing ($2,000)
due to revenue less than expected, offset by fay.
Metered Postage $2,094. Unfav. revenue is partially
offset by the fay. Printing charges and Mail Handling-
Postage expenses.
(238.00) -29.75% Unfavorable due to decreased requests for
personnel file copies, mailing labels, Merit System
Books etc.
0.00%
M&B - Purchasing Division 230,000.00 98,898.00 98,898.10
M&B - Equalization Division 3,233,968.00 3,233,968.00 3,320,972.88
M&B - Fiscal Services Division 500,000.00 500,000.00 550,471.09
Central Services - Support Services 418,300.00 418,300.00 330,778.35
Human Resources 800.00
800.00 562.00
HHS - Administration
* Revenue variance is partially offset by an expenditure variance. 8 of 12 1292013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
HHS - Health Division
Adopted
Budget
3,021,904.00
Amended
Budget
3,035,527.00
FY 2013
Actual
3,486,630.28
Amount
Favorable
junfavorablei Percent Explanation of Significant Variances
451,103.28 14.86% Fay. Reimb General $480,038 due to grant
administrative overhead. Pay. On Site Sewerage
Permits $108,640; Wells $66,031; Food Service
Licenses $65,180; and Immunizations $52,708 due
to increased demand. Fay. Inspection Fees $54,735
due to increased compliance reinspection. Fay. Diff
Between Chg and [nit Pay $29,196 due to improved
insurance coverage and billing practices. Partially
offset by unfav. Flu Vaccine Fees ($142,197) and
Flu 3rd Party ($96,105) due to changing environment
of vaccine distribution. Unfav. Administration Fees
($62,840) due to late start of Medicaid Outreach
contract. Unfav. Hepatitis Vaccine ($56,351) due to
reduced demand. Unfav. Education Fees ($23,521)
due to current saturation of food service managers.
Unfav. Reimb 3rd Party ($20,000) due to the
discontinuation of Drug Court program.
HHS - Children's Village 2,912,496.00 2,912,496.00 3,302,297.00 389,801.00 13.38% Fay. Out County Board and Care $507,690 due to
an increase in out of County OHS wards. Partially
offset by unfav. Board and Care ($117,794) due to a
reduction of in Oakland County DHS wards.
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
230,000.00
21,000.00
189,000.00
917,895.00
230,000.00
21,000.00
212,000.00
917,895.00
249.50
229,967.70
17,067.72
233,207.91
969,219.34
249.50 100.00% Fay. Educational Training due to revenue received
from CPR supplies and equipment rental.
(32.30) -0.01%
(3,932.28) -18.73% Unfavorable due to fewer garden centers
participating in "Ask a Master Gardener Program"
which is attributed to a weak economy.
21,207.91 10.00% Favorable Miscellaneous Revenue $14,236 due to
increased long term storage collection in FY 2013
and Cremation Approval Fee $33,065 due to
increased cremations vs burials. Partially offset by
Autopsies ($22,102) due to fewer private autopsies
requested/performed.
51,324.34 5.59% Favorable Sale of Licenses $86,056 due to
increased census efforts. Partially offset by Animal
Sterilization Fees ($26,258) due to economic
downturn.
- 0.00%
- 0.00%
* Revenue variance is partially offset by an expenditure variance. 9 of 12 1341013
3,500.00 $
43,000.00
2,500.00
2,800,000.00
3,500.00 $
43,000.00
2,500.00
2,800,000.00
1,468.63 $
45.20
22.79
72,108.37
19,015.58
1,364,475.70
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Economic Dev. & Comm. Affairs - PEDS
Adopted
Budget
282,256.00
Amended
Budget
419,041.00
FY 2013
Actual
570,946.73
Amount
Favorable
unfavorable) Percent Explanation of Significant Variances
151,905.73 36.25% Fav. due to revenue for the Elite 40 under 40
conference, What Goes in 2 Billion Celebration and
Fire and Ice Festival. Partially offset by unfav. other
revenue category.
11,957,619.00 $ 12,131,027.00 $ 13,398,681.66 $ 1,267,654.66 10.45%
321,943.52 36.09% Fay $189,101 due to refund of Tr-Party payments
from the Road Commission and fay $100,400 for
Commission Public Telephone revenue greater than
anticipated.
321,943.52 36.09%
12,821,611.28 12.59%
(289,067.87) -3.66% Unfav due to lower than expected activity relating to
construction projects, grants and proprietary funds.
892,000.00 $ 892,000.00 1,213,943.52
892,000.00 $ 892,000.00 $ 1,213,943.52 $
$ 100,580,715.00 $ 101,864,171.00 $ 114,685,782.28 $
7,900,000.00 7,900,000.00 $ 7,610,932.13 $
Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Total Non-Departmental
Total Charges for Services
INDIRECT COST RECOVERY (640100)
INVESTMENT INCOME (655000-655999)
District Courts (Div. I - IV)
Sheriff Corrective Services
Sheriff Investigative/Technical Services
Treasurer
Clerk/Register of Deeds
Economic Development
Non-Departmental
(2,031.37) -58.04% Unfav. due to income investment base and market
rate adjustments.
45.20 100.00% Interest earned on small miscellaneous investments.
22.79 100.00% Interest earned on small miscellaneous investments.
29,108.37 67.69% Fay. based on re-allocation of interest income for
land sale activity.
16,515.58 660.62% Fay. interest on court cases.
0.00%
(1,435,524.30) -51.27% Unfav due to low investment market rates and less
than expected year-end investment market
adjustment.
1,457,136.27 $ (1,391,863.73) -48.85% Total Investment Income
OTHER REVENUES (670000-695500)
Circuit Court
District Court
Probate Court
Prosecuting Attorney
Sheriff Office
Sheriff - Administrative Services
28,344.00 $
141.25
10.00
2,541.80
22,482.27
16.00
0.00%
141.25 100.00% Fay. due to Cash Overages.
10.00 100.00% Fay. due to Cash Overages.
2,541.80 100.00% Favorable receipt of donations revenue related to
previous years elected officials voluntary pay
reduction.
17,482.27 349.65% Favorable Enhancement Funds of $6,481; and
County Auction receipts of $11,001.
16.00 100.00% Cash overage.
2,849,000.00 $ 2,849,000.00 $
28,344.00 $
50,608.00
5,000.00 5,000.00
* Revenue variance is partially offset by an expenditure variance. 10 of 12 13412013
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Amount
Favorable
(unfavorable l Percent Explanation of Significant Variances
5,891.46 98.19% Favorable Refund Prior Years Expenditures of
$11,891; partially offset by receipt of County Auction
in Sheriff's Office Div. of ($6,000).
59,630.64 100.00% Favorable Refund Prior Years Expenditures of
$52,213; and County Auction receipts of $7,418.
7,021.64 100.00% Fav. Contributions of $1,250 due to voluntary
donations of elected officials salary and Cash
Overages $5,771
1,429.33 714.67% Fay. Contributions due to voluntary donations of
elected officials $1,249 salary and cash overages
$180.
3,306.65 100.00% Fay. Contributions due to voluntary donations of
elected officials salary.
45.00 100.00% Fav. Due to Cash Overages.
47,935.80 100.00% Favorable due to prior year exp accrual
overestimated.
5,551.79 146.10% Fay. prior year adjustments $9,000 due to IT paid
prior year OmniRIM maintenance invoices and
rebilled to Central services, partial offset by unfav.
Infe Teck Operation expense. Unfav. County Auction
($3,448) due to less than expected, partial offset by
fay. Auction Expense.
0.00%
(44,399.60) -51.50% Unfav due to lower than anticipated subsequent to
budget. Offset in Economic Development PEDS -
Charges for Services revenue.
0.00%
2,314,417.92 554.35% Primarily fay due to prior year adjustments for
accrual adjustment for Circuit Court defense attorney
fees $1,010,150, repayment of Remonumentation
advance that was approved with MR #12336
$647,318, FY 2012 check cancellation that occurred
in FY 2013 $730,450.
Adopted Amended FY 2013
Budget Budget Actual
Sheriff - Patrol Services 18,718.00 6,000.00 11,891.46
Sheriff - Investigative/Forensic Svc 291,025.00 59,630.64
Clerk! Register of Deeds 7,021.64
Treasurer 200.00 200.00 1,629.33
Board of Commissioners 3,306.65
Library Board 45.00
Human Resources 47,935.80
Central Services - Support Services 3,800.00 3,800.00 9,351.79
Facilities Management Engineering
Health Division
Children's Village
Homeland Security
Public Services
Public Services - Animal Control-Other Revenues
Public Services - Animal Control-Transfers In
Economic Development - Donations
50,500.00 50,500.00
44,400.00 86,219.00 41,819.40
Non Departmental - Donations
Non-Dept - Sundry 417,500.00 417,500.00 2,731,917.92
0.00%
8,538.82 8,538.82 100.00% Fay. Refund Prior Years Expenditure $6,922; Prior
Years Revenue $1,437; Cash Overages $123;
County Auction $57.
15.50 15.50 100.00% Fay. County Auction.
1,060.34 1,060.34 100.00% Fay. Prior Year Adjustments for State of Michigan
pass-thru that was sent to Township of Bloomfield
but deemed previously paid.
307.61 307.61 100.00% Favorable Cash Overages and Refund Prior Year.
Revenue variance is partially offset by an expenditure variance. 11 01 12 1322013
Sheriffs Transfers
Treasurers' Transfers
Non-Departmental - Transfers In
Adopted
Budget
5,658,923.00
36,333,070.00
Amended
Budget
1,169,009.00
5,658,923.00
36,333,070.00
FY 2013
Actual
1,169,005.07
5,597,613.58
36,425,803.54
Total Other Revenues 42,823,244.00 $ 43,758,565.00 46,220,929.41 $
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2013 YEAR END REPORT
Amount
Favorable
(unfavorablel Percent Explanation of Significant Variances
(3.93) 0.00%
(61,309.42) -1.08% Unfav, due based on actual transfer from DTRF.
92,733.54 0.26% Fav due to transfers from the Project Work Order
Fund for special projects.
2,462,364.41 5.63%
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances and Carryforwards
Use of Prior Yrs Fund Balance
Total Planned Use of Fund Balance
37,621,540.00 $
37,621,540.00 $
2,486,767.34 (2,486,767.34) -100.00%
37,590,011.00 (37,590,011.00) -100.00%
40,076,778.34 $ $ (40,076,778.34) -100.00%
TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 418,655,204.00 $ 428,219,295.34 $ 404,196,858.53 $ (24,022,436.81) -5.61%
*Revenue variance is partially offset by an expenditure variance. 12 of 12 13432013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
Business Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 8,302,959.00 $ 8,272,529.00 $ 7,808,252.05 $
92,176.00 311,826.00 166,364.24
321,792.00 412,140.00 405,840.68
28,344.00 28,344.00
$ 8,716,927.00 $ 9,024,839.00 $ 8,408,800.97 $
$ 1,641,464.00 $ 1,641,464.00 $ 1,625,509.48 $
77,234.00 85,284.00 28,207.84
156,372.00 159,294.00 166,056.91
$ 1,875,070.00 $ 1,886,042.00 $ 1,819,774.23 $
464,276.95 5.61% - Fay. due to underfilleci and vacant positions.
145,461.76 46.65% - Fay. Special Projects $147,461 due to the distribution of Judicial
Technology funds from the State and Judges On-Line project (MR
#9214) used for courtroom technology improvements. Also, Fay.
Expendable Equipment $52,873, Office Supplies $13,803 and
Printing $9,981 due to lower than anticipated use; partially offset by
Unfav. Library Continuations ($81,193) due to higher than
anticipated use.
6,299.32 1.53% - Fav. Building Space Cost Allocation $11,592 due to FY 2013 look-
back credit. Also Fay. Convenience Copier $3,120 due to lower
than anticpated use; partially offset by Unfav. Info Tech CLEM1S
($6,667) due to higher than anticipated use.
0.00%
616,038.03 6.83%
15,954.52 0.97% - Fay. due to underfilled and vacant positions.
57,076.16 66.92% - Fav. due to a reduction in the use of Visiting Judges $29,927,
Professional Services $4,000, Equipment Maintenance $3,300 and
Software Support Maintenance $2,600. Also, Fay. Metered Postage
$8,195 and Computer Supplies $2,513 due to a lower than
anticipated use. In addition, Fay. Expendable Equipment $4,000
and Office Supplies $2,236 due to a conscious effort to reduce
(6,762.91) -4.25% - Unfav. Info Tech Operations ($13,351) due to higher than
anticipated use; partially offset by Fay. Convenience Copier $3,057
due to lower than anticipated use and Buikiing Space Cost
Allocation $2,875 due to FY 2013 look-back credit.
66,267.77 3.51%
11/23/2013
34
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
noniononan...n ..... ••n••••0
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 2,003,804.00 $ 2,003,804.00 $ 1,888,173_92 $
5,221,944.00 5,221,944.00 4,362,618_85
2,329,459.00 2,696,955.00 2,636,404.62
115,630.08
859,325.15
60,550.38
5.77% - Fay. due to underfilled and vacant positions.
16.46% - Fay_ Defense Attorney Fee payments $485,651 and Attorney Fees
Mediators $63,589 due to less activity. These payments are
dependent on caseload and the Circuit Court fee structure. Also,
Fay. Juror Fees and Mileage $238,435 and Transcript on Appeals
$20,864 due to a decline in caseload. In addition, Fay. Printing
$27,962 and Metered Postage $24,986 due to lower than
anticipated use.
2.25% - Fay. Building Space Cost Allocation $71,169 due to FY 2013 look-
back credit and Telephone Communications $9,353 due to lower
than anticipated use. These are partially offset by Unfav. Info Tech
Operations ($14,860) due to higher than anticipated use.
$ 9,555,207.00 $ 9,922,703.00 $ 8,887,197.39 $ 1,035,505.61 10.44%
905,127.68 8.16% - Fay. due to underfilled and vacant positions.
6,129,548.36 46.33% - Fav. due to decrease in placements to State Institutions $4,796,270
and Priv Institutions Residential $935,602. Also, Fav. Fees
Guardian Litem $158,404 due to decrease in caseload and Defense
Attorney Fees $119,870 due to a decrease in activity.
66,317.09 4.32% - Fay. Building Space Cost Allocation $32,327 due to FY 2013 look-
back credit. Also, Fay. Info Tech Operations $18,780, Telephone
Communications $8,316 and Convenience Copier $5,522 due to
lower than anticipated use.
353,229.89 0.00% - Fay. 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 $ 10,187,558.32 $
Operating Expenditures 13,230,661.00 13,230,661.00 7,101,112.64
Internal Support Expenditures 1,507,265_00 1,512,767.00 1,447,449.91
Transfer Out 5,092,079.00 5,092,279_00 4,739,049.11
$ 30,922,691.00 $ 30,928,393.00 $ 23,475,169.98 $ 7,453,223.02 24.10%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 23,040,913.00 $ 23,010,483.00 $ 21,509,493.77 $
18,622,015.00 18,849,715.00 11,658,303.57
4,314,888.00 4,781,156.00 4,655,752.12
5,092,079.00 5,120,623.00 4,767,393.11
1,500,989.23
7,191,411.43 .
125,403.88
353,229.89
6.52%
38.15%
2.62%
6.90%
$ 51,069,895.00 $ 51,761,977.00 $ 42,590,942.57 $ 9,171,034.43 17.72%
11/23/2013
35
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 4,166,098.00 $ 4,166,098.00 $ 3,900,171.85 $ 265,926.15 6.38%
1,072,586.00 1,052,057.00 971,900.22 80,156.78 7.62%
449,082.00 482,581.00 365,540.05 117,040.95 24.25% -
886.00 886.00 - 0.00% -
Fay. due to turnover and underlined positions.
Fay. Drug Testing $26,329 as a result of negotiating a lower price for
test cups and Rent $10,487 due to a decrease in the annual lease.
Also, Fay. Medical Exam $9,338, Juror Fees and Mileage $6,459,
Professional Services $5,750, Postage-Standard Mailing $4,992,
Electrical Service $4,123 and Ofice Supplies $3,618 due to lower
than anticipated use. in addition, Fay. Charge Card Fee $6,367 due
to these fees charged directly through Access Oakland account
services.
Fav. Info Tech Operations due to lower than anticipated use.
$ 204,527.00 $ 232,639.00 $ 223,092.67 $ 9,546.33 4.10% - Fay. due to turnover and underfilled positions.
5,300.00 5,300.00 2,467.33 2,832.67 53.45% Fav. due to a reduction in the use of Visiting Judges.
_ 0.00%
$ 209,827.00 $ 237,939.00 $ 225,560.00 $ 12,379.00 5.20%
-_-_-_-__
$ 5,687,766.00 $ 5,701,622.00 $ 5,238,498.12 $ 463,123.88 8.12%
85,038.77
78,627.78
Total Division 1 - Novi
Division 2 - Clarkston
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 1,914,604.00 $ 1,914,604.00 $ 1,829,565.23 $
655,474.00 661,331.00 582,703.22
210,400.00 251,340.00 222,636.04
886.00 886.00
4.44% Fay. due to turnover and underfilled positions.
11.89% - Fay. Defense Attorney Fees $29,522 due to restructured schedule
for defense attorneys. Also, Fay. Travel and Conference $6,125,
Interpreter Fees $6,064, Printing $5,837, Medical Exam $4,000,
Professional Services $3,264, Juror Fees and Mileage $3,218,
Computer Research Service $2,944, Electrical Service $2,882 and
Personal Mileage $2,116 due to a decrease in activity. In addition,
Fay. Charge Card Fee $5,943 due to these fees charged directly
through Access Oakland account services.
11.42% Fay. Info Tech Operations due to lower than anticipated use.
0.00%
28,703.96
Total Division 2- Clarkston $ 2,780,478.00 $ 2,828,161.00 $ 2,635,790.49 $ 192,370.51 6.80%
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 3,722,442.00 $ 3,722,442.00 $ 3,580,561.33 $ 141,880.67 3.81% - Fay due to turnover and underlined positions.
420,483.00 418,711.00 316,304.62 102,406.38 24.46% - Fay. Defense Attorney Fees $30,288, Juror Fees and Mileage
$16,413, Postage-Standard Mailing $9,905, Interpreter Fees $9,265,
Printing $5,748, Medical Exam $3,745, Computer Research Service
$3,552, Personal Mileage $3,357, Laboratory Supplies $3,279,
Membership Dues $2,610 and Travel and Conference $2,349 due to
a decrease in activity. In addition, Fay. Charge Card Fee $6,602
due to these fees charged directly through Access Oakland account
services.
812,505.00 845,509.00 750,901.52 94,607.48 11.19% - Fay. Info Tech Operations $74,034 and Telephone Communications
$3,298 due to lower than anticipated use. In addition, Fay. Building
Space Cost Allocation $16,953 due to FY 2013 look-back credit,
Transfers Out 1,772.00 1,772.00 0.00%
$ 4,955,430.00 $ 4,988,434.00 $ 4,649,539.47 $ 338,894.53 6.79%
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,251,368.00 $ 2,251,368.00 $ 2,187,835.12 $
492,607.00 502,047.00 490,958.87
326,982.00 344,970.00 262,502.58
63,532.88 2.82% - Fay. due to turnover and underfilled positions.
11,088.13 2.21% - Fav. Electrical Service $18,811 due to lower than anticipated use
and Charge Card Fee $11,251 due to these fees charged directly
through Access Oakland account services. These are partially offset
by Unfav. Defense Attorney Fees ($19,281) due to an increase in
activity.
82,467.42 23.91% - Fav. Info Tech Operations due to lower than anticipated use.
$ 3,070,957.00 $ 3,098,385.00 $ 2,941,296.57 $ 157,088.43 5.07%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,259,039.00
2,646,450.00
1,798,969.00
$ 12,287,151.00 $ 11,721,226.20 $
2,639,446.00 2,364,334.26
1,924,400.00 1,601,580.19
3,544.00 3,544.00
565,924.80
275,111.74
322,819.81
4.61%
10.42%
16.78%
$ 16,704,458,00 $ 16,854,541.00 $ 15,690,684.65 $ 1,163,856.35 6.91%
1'372013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Administration
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
$ 2,388,531.00 $ 2,388,531.00 $ 2,248,297.60 $ 140,233.40 5.87% Fay. due to turnover and underfilled positions.
29,481.00 29,481.00 9,200.16 20,280.84 68.79% Fay. Library Continuations $9,565 due to
implemented cost containment measures. In
addition, Fav. Visiting Judges $7,000, Court
Reporter Services $3,000 and Travel and
Conference $2,000 due to a reduction in the use
of these services.
285,201.00 285,402.00 270,572.73 14,829.27 5.20% Fay. Building Space Cost Allocation $8,302 due
to FY 2013 took-back credit and Info Tech
Operations $5,910 due to lower than anticipated
use.
$ 2,703,213.00 $ 2,703,414.00 $ 2,528,070.49 $ 175,343.51 6.49%
Estates/Mental Health
Personnel Expenditures $ 1,927,857.00 $ 1,927,857.00 $ 1,871,899.46 $ 55,957.54 2.90% Fay. due to turnover and underfilled positions.
Operating Expenditures 709,943.00 781,543.00 801,761.25 (20,218.25) -2.59% Unfav. Medical Services Guardianship ($31,563),
Office Supplies ($15,176) and Defense Attorney
Fees ($8,381) due to a continued high demand
for these items; partially offset by Fay. Printing
$14,155, Medical Services Probate Exam
$12,288 and Fees Guardian Ad Litem $5,655
where demand has not yet occurred.
Internal Support 611,842.00 639,068.00 609,034.28 30,033.72 4.70% Fay. Info Tech Operations $24,982 due to lower
than anticipated use and Building Space Cost
Allocation $6,599 due to FY 2013 look-back
credit.
$ 3,249,642.00 $ 3,348,468.00 $ 3,282,694.99 $ 65,773.01 1.96%
11/23/2013
38
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
$ 4,316,388.00 $ 4,316,388.00 $ 4,120,197.06 $ 196,190.94
739,424.00 811,024.00 810,961.41 62.59
897,043.00 924,470.00 879,607.01 44,862.99 _
4.55%
0.01%
4.85%
$ 5,952,855.00 $ 6,051,882.00 $ 5,810,765.48 $ 241,116,52 3.98%
11/23/2013
39
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Litigation
Personnel Expenditures
$ 2,194,559.00 $ 2,193,101.00 $ 2,036,769.03 $ 156,331.97
505,799.00 527,015.07 476,558.32 50,456.75
1,782,792.00 1,870,467.00 1,791,449.84 79,017.16
19,414.00 69,580.00 16,137.73 53,442.27
$ 4,502,564.00 $ 4,660,163.07 $ 4,320,914.92 $ 339,248.15
$ 9,716,109.00 $ 9,716,109.00 $ 8,792,959.12 $ 923,149.88
7.13% 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.
9.57% Favorable largely in Misc. Capital Outlay of $39,731 for
replacement of office furniture carried forward to FY 2014;
Travel and Conference of $12,848; offset by unfavorable
Office Supplies and other line items of ($2,122).
4.22% Favorable Bldg. Space of $42,883 due to FY 2013 Look-
Back credit and Convenience Copier of $32,112, Info-Tech
Oper. Of $17,634; partially offset by unfav. Motor Pool of
($13,612).
0.00% Favorable Transfers Out due to lower NET grant match
requirement.
7.28%
9.50% 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.
-14.95% Unfavorable Personal Mileage partially offset by overall
favorability in other divisions for that line item.
0.00%
0.00% Favorable Transfers Out due to lower Cooperative
Reimbursement Program (CRP) grant match requirement.
Operating Expenditures 23,296.00 23,296.00 26,778.07 (3,482.07)
Internal Support Expenditures
Transfers Out 855,589.00 1,036,193.00 1,004,291.03 31,901.97
$ 10,594,994.00 $ 10,775,598.00 $ 9,824,028.22 $ 951,569.78 8.83%
11/23/2013
40
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Warrants
Personnel Expenditures
Operating Expenditures
$ 2,241,524.00 $ 2,221,524.00 $ 2,060,619.31 $ 160,904.69 7.24% 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.
3,199.00 3,199.00 1,567.81 1,631.19 50.99% Favorable Personal Mileage partially offset by unfavorability
in other line items in Administration division.
Internal Support Expenditures 2,305.00 2,305.00 2,305.00 0.00% Favorable overall Info-Tech Operations.
Appellate
Personnel Expenditures
$ 2,247,028.00 $ 2,227,028.00 $ 2,062,187.12 $ 164,840.88
$ 1,817,753.00 $ 1,817,753.00 $ 1,709,766.72 $ 107,986.28
7.40%
5.94% 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
Internal Support Expenditures
8,458.00 8,458.00 5,505.09 2,952.91 34.91%
0.00%
Favorable Personal Mileage partially offset by unfavorability
in other line items in Administration division.
$ 1,826,211.00 $ 1,826,211.00 $ 1,715,271.81 $ 110,939.19 6.07%
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 15,969,945.00
540,752.00
1,785,097.00
875,003.00
$ 19,170,797.00
$ 15,948,487.00
561,968.07
1,872,772.00
1,105,773.00
$ 19,489,000.07
$ 14,600,114.18 $ 1,348,372.82 8.45%
510,409.29 51,558.78 9.17%
1,791,449.84 81,322.16 4.34%
1,020,428.76 85,344.24 7.72%
-------------
$ 17,922,402.07 $ 1,566,598.00 8.04%
11/23/2013
41
Sheriffs Office
Personnel Expenditures
Operating Expenditures
$ 1,727,341.00 $ 1,727,341.00 $ 1,663,003A7 $
66,236.00 74,310.00 59,019.39
Internal Support Expenditures 337,515.00 329,811.00 320,788.84
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Transfers
64,337.53 3.72% Favorable due to turnover, overtime and lower fringe benefit rates.
15,290.61 20.58% Favorable spending in Contracted Services, Personal Mileage,
Material and Supplies, Provisions, and Office Supplies.
9,022.16 2.74% Favorable largely in Building Space due to FY 2013 Look Back
credit of $10,669; Insurance Fund of $3,909; Telephones of
$1,214; and Motor Pool Fuel of $623; partially offset by unfav.
Motor Pool of ($5,585) and Info-Tech Operations of ($1,808).
84,740.30 4.06% Favorable due largely to lower actual fringe benefit rate of $71,405,
and position turnover of $30,709; partially offset by increased
overtime of ($17,374).
157,711.82 13.20% Favorable spending in Printing of $48,363, Uniform Cleaning of
$34,981, Uniform expense of $123,623; Professional Services of
$2,900; Travel and Conference of $7,302, Miscellaneous of $3,431
and Office Supplies of $37,570; partially offset by increased Library
Continuations of ($10,000); Deputy Supplies of ($33,574) plus
Deputy Supplies Encumbrances of ($56,884).
72,595.03 25.31% Favorable Radio Communications of $152,883; Telephones of
$1,994; and unfavorable Info Tech Operations of ($82,282) due to
budgets assigned to this division but actuals are incurred in the
Corrective Services Division; the Internal Services analyst will be
notified and the budget allocations will be adjusted in the next
budget cycle.
Administrative Services
Personnel Expenditures $ 2,094,688.00 $ 2,094,688.00 $ 2,009,947.70
Operating Expenditures 1,109,738.00 1,194,582.90 1,036,871.08
Internal Support Expenditures 286,816.00 286,816.00 214,220.97
25,455.00 25,455.00 0.00%
$ 2,131,092.00 $ 2,156,917.00 $ 2,068,266.70 $ 88,650.30 4.11%
Transfers 0.00%
$ 3,491,242.00 $ 3,576,086.90 $ 3,261,039.75 $ 315,047.15 8.81%
Corrective Services
Personnel Expenditures 32,384,498.00 $ 32,513,124.00 $ 32,043,854.55 469,269.45 1.44% Favorable Salaries of $1,970,564 and Fringe Benefits of $581,460
due to vacant positions in Corrections. Partially offset by
unfavorable Overtime expense of ($2,082,755) incurred to offset
the large number of vacancies. The Correction Officer's Academy
is currently training new hires to fill the vacancies.
11/23/2013
42
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED AMENDED FY 2013
BUDGET BUDGET ACTUAL
------ -------- ----- ----------- --
Operating Expenditures 8,878,414.00 8,733,312.69 6,656,158.07
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
2,077,154.62 23,78%
EXPLANATION OF SIGNIFICANT VARIANCES
Favorable spending in Contracted Services line item savings for jail
inmate food cost savings and lower payments for Jail Clinic vendor
services of $1,916,081. Reduced usage of Prisoner Housing-
Outside of County of $100,000; reduced spending on Laundry and
Cleaning of $27,608; Transportation of Prisoners of $20,228;
Custodial Supplies of $6,157, Computer and Culinary Supplies of
$25,684; and Provisions of $10,000; Groceries of $9,745; Other
Expendable Equipment of $144,299; partially offset by residual cost
related to the closing of the Jail Clinic such as Hospitalization of
Prisoners ($53,316); Medical Exams of ($11,335) Officers Training
of ($38,201); Professional Services of ($11,076); Drug Testing of
($11,264); Office Supplies of ($20,914) these and other line items
variances totaling ($36,541) are offset in the Corrective Services
Satellites Div.
Internal Support Expenditures 7,153,581.00 7,642,233.00 7,466,523.09 175,709.91 2.30% Favorable Building Space of $172,591 due to the FY 2013 Look-
Back credit; Info-Tech Operations of $77,856; Convenience Copier
of $7,572; Motor Pool of $32,346; and Motor Pool Fuel Charges of
$21,283; partially offset by unfavorable Radio Communications of
($135,939). The Internal Services analysts will be contacted to
review actual charges and budget allocations with the next budget
cycle.
Operating Expenditures
Internal Support Expenditures
11/23/2013
56,302.00 56,302,00 0.00%
----------- ----- --
$ 48,416,493.00 $ 48,944,971.69 $ 46,222,837.71 $ 2,722,133.98 5.56%
$ 11,618,034.00 $ 11,551,895,00 $ 12,076,469.85 $ (524,574.85) -4.54% Unfavorable due to increased usage of Overtime at the satellites
facilities ($548,438) caused by Hospital Watch, vacant positions,
prisoner transport, employee sick and other [eaves, and East
Annex security, and unfavorable fringe benefits ($197,272) related
to overtime fringes for Retirement, Workers Compensation, and
FICA benefits. Partially offset favorable regular salaries of
30,750.00 85,184.84 182,667.21 (97,482.37) -114.44% Unfavorable due to expenses charged to the Satellite Jail (e.g.
laundry and cleaning, travel and employee taxable meals, culinary
supplies, custodial supplies, computer supplies, office supplies, dry
goods and clothing) but are budgeted and offset by favorable
variances in the Corrective Services Div.
994,138.00 974,816.00 984,234.69 (9,418.69) -0.97% Unfavorable due to under budgeting of motor pool charges of
($49,728) in this division which offset favorable variance in the
Corrective Services Div.; partially offset by favorable Building
Space of $40,309 due to the FY 2013 Look Back credit, The
Internal Service Analyst will be contacted to review actual charges
and budget allocations during the next budget cycle.
43
Transfers
Corrective Services-Satellites
Personnel Expenditures
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Transfers 0.00%
$ 12,642,922.00 $ 12,611,895.84 $ 13,243,371.75 $ (631,475.91) -5.01%
Emergency Response and Preparedness
Personnel Expenditures $ 6,933,667.00 $ 6,955,883.00 $ 6,134,603.98 $ 821,279.02 11.81% Favorable due to turnover, overtime and lower fringe benefit rates.
Operating Expenditures 1,268,950.00 1,347,475.00 1,068,303.78 279,171.22 20.72% Favorable Fees Civil Service of $316,832 related to decrease in
papers served (see offsetting unfav. Variance in Civil Action
Service Fees revenue), this variance is due to the decline in the
number of foreclosures and civil service requests; Employee
Medical Exams of $37,991; Officer Fees of $10,080; Professional
Services of $14,000; Uniforms of $7,168; Provisions of $1,000;
Training-Educational Supplies $1,000 Auction Expense $900;
partially offset by unfavorable Equipment Maintenance ($68,827),
Equipment Rental ($8,400), Officer Training of ($17,283), and
Office Supplies ($15,290).
Internal Support Expenditures 150,484.00 150,484.00 158,053.17 (7,569.17) -5.03% Unfavorable due to under budgeting of Equipment Rental of
($22,800); and Telephones of ($848) and Convenience Copier of
($584); partially offset by favorable Info-Tech Operations of
$11,278; and Building Space of $5,383 due to the FY 2013 Look-
Back credit; the Internal Service Analyst will be contacted to review
actual charges and budget allocations during the next budget cycle.
Transfers
Patrol Services
Personnel Expenditures
Operating Expenditures
0.00%
$ 8,353,101.00 $ 8,453,842.00 $ 7,360,960.93 $ 1,092,881.07 12.93%
$45,335,574 $ 46,000,235.00 $ 42,650,878.58 $ 3,349,356.42 7.28%
635,585.00 1,148,751.35 1,176,861.89 (28,110.54) -2.45%
Favorable due to projected salary turnover of $913,598, lower
overtime $1,040,476 and lower fringe benefit rates $1,395,282.
Unfavorable due to Adjustment of Prior Years Revenue ($58,040);
Interpreter Fees ($2,578); Other Expendable Equipment of
($4,476); Gas Oil & Grease of ($4,473); Clothing Allowance of
($3,719); K-9 Program ($37,588) (note: year end budget
amendment included); Office Supplies of ($13,801); Equipment
Maintenance ($144,768) for helicopter repairs; and Diving Supplies
of ($2,442). Partially offset by favorable Equipment Rental of
$35,540; Officer Training of $22,304; Officer Fees of $6,082; Rent
of $55,336; Custodial Supplies of $2,575; Deputy Supplies of
$49,826; Uniforms of $56,083; and Boats of $12,964.
11/23/2013
44
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Internal Support Expenditures 5,344,238.00 4,823,075.00 4,942,824.86 (119,749.86) -2.48% Unfavorable Motor Pool of ($233,480); Motor Pool Fuel of
($240,392); Radio of ($1,504); Telephones of ($3,226); InfoTech
Equip. Rental of ($6,681); and Convenience Copier of ($809);
partially offset by favorable Equipment Rental of $142,448; IT
CLEWS of $3,106; IT Operations of $70,258; and Insurance Fund
of $145,746; and favorable Building Space of $4,784 due to the FY
2013 Look-Back Credit adjustment.
Internal Support Expenditures
181,385.00 181,385.00 0.00%
$ 51,315,397.00 $ 52,153,446.35 $ 48,951,950.33 $ 3,201,496.02 6.14%
$ 8,094,887.00 $ 7,964,863.00 $ 7,463,262.04 $ 501,610.96 6.30% Favorable due to position turnover of $195,186; Overtime of
$39,295; and to lower fringe benefit rates of $267,130.
1,020,413.00 1,226,569.48 890,555.29 336,014.19 27.39% Favorable over most Controllable Operating line items of $213,798;
largely in Capital Equipment of $241,377; Forensic Lab Equipment
of $108,735 (applicable amounts were requested to be carried
forward). Overall favorability is partially offset largely in Drug
Testing of ($96,075); Encumbrances of ($40,887) Computer
Supplies of ($10,955); Deputy Supplies of ($4,444); Material and
Supplies of ($6,333); Office Supplies of ($14,944); Professional
Services of ($32,513); Towing and Storage Fees of ($15,972); and
Officer Training of ($5,773).
2,052,911.00 1,903,535.00 2,024,089.47 (120,554.47) -6.33% Unfavorable Motor Pool of ($159,962); Motor Pool Fuel of
($43,592); Radio of ($21,007); IT Operations of ($36,310); partially
offset by favorable Telephones of $18,253; and Insurance Fund of
$94,984; Copiers of $2,231; and favorable Building Space of
$24,349 due to the FY 2013 Look-Back Credit adjustment.
334,086.00 1,344,999.00 1,281,378.04 63,620.96 4,73% Favorable due to NET Grant matching funds less than anticipated.
$ 11,502,297.00 $ 12,439,966.48 $ 11,659,274.84 $ 780,691.64 6.28%
$ 108,188,689.00 $ 108,808,029.00 $ 104,042,010.17 $ 4,766,018.83 4.38%
13,010,086.00 13,810,186.26 11,070,436.71 2,739,749.55 19.84%
16,319,683.00 16,110,770.00 16,110,735.09 34.91 0.00%
334,086.00 1,608,141.00 1,544,520.04 63,620.96 0.00%
$ 137,852,544.00 $ 140,337,126.26 $ 132,767,702.01 $ 7,569,424.25 5.39%
Transfers
Investigative/Forensic Svcs
Personnel Expenditures
Operating Expenditures
Transfers
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
11/23/2013
45
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
CLERIC/REGISTER OF DEEDS
AMOUNT •
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 746,277.00 $ 746,277.00 $ 711,664.30 $ 34,612.70
89,137.00 112,187.00 102,476.33 9,710.67
4.64% Fav. Due to turnover.
8,66% Fav. Travel and Conference $5,520,Transition Expense
$3,725,0ffice Supplies $2,946, Workshops and Meetings
$2,000, Equipment Maintenance $1,000 and Expendable
Equipment $1,000 due to less than anticipated use. Offset by
unfavorable, Metered Postage ($2,939), Professional Services
($2,813) and Printing ($2,134) due to increased activity.
Internal Support Expenditures 116,957.00
Transfers
136,918.00 81,309.46 55,608.54 40.61% Fay. Due to Telephone Communications $43,882; a result of
corrections in cost center billings between divisions.
Convenience Copier $4,990, Info Tech Operations $3,364 and
Motor Pool $2,063 due to less than anticipated use. Also
favorable, Building Space Allocation $1,307 due to FY 2013
look-back credit.
0,00%
$ 952,371.00 $ 995,382.00 $ 895,450.09 $ 99,931.91 10.04%
County Clerk (Vital Stats & Legal Rec's)
Personnel Expenditures $ 3,513,823.00 $ 3,513,823.00 $ 3,081,342.37 $ 432,480.63 12.31% Fav. Due to under-filled positions.
Operating Expenditures 284,342.00 280,342.00 177,758.14 102,583.86 36.59% Fay. Court Transcripts $53,183 due to prosecutors ordering
fewer transcripts, Professional Services $39,532, Personal
Mileage $4,249, Office Supplies $4,112, Travel and Conference
$4,003 and Workshops and Meetings $2,000 due to less than
anticipated use. Partially offset by unfavorable Charge Card
Fee ($4,877) and Equipment Maintenance ($1,011) due to
increased activity.
Internal Support Expenditures 604,413.00 773,946.00 753,552.01 20,393.99 2_64% Fay. Building Space Allocation $13,097 due to FY 2013 look-
back credit. Info Tech Operations $13,071 and Convenience
Copier $965 due to less than anticipated use. Partially offset by
unfavorable Telephone Communications ($6,740) due to
corrections in cost center billings between divisions.
Transfers 0.00%
11/23/2013
46
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 4,402,578.00 $ 4,568,111.00 $ 4,012,652.52 $ 555,458.48 12.16%
Elections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 749,748.00 $ 813,158.00 $ 656,244.23 $ 156,913.77
779,078.00 779,078.00 610,185.36 168,892.64
259,992.00 270,801.00 282,537.63 (11,736.63)
19.30% Fay. Due to underfilled, part-time and vacant positions.
21.68% Fay. Elections Supplies $102,998, Professional Services
$48,014, Fees-Per Diems $16,959, Travel and Conference
$2,391 and Office Supplies $2,125 due to less than anticipated
use; offset by unfavorable Printing ($3,641) due to increased
activity.
-4.33% Unfav. Telephone Communications ($15,351) and Info Tech
Operations ($4,638) due to increased activity because of
November Elections. Also unfavorable, Convenience Copier
($662) due to acquiring another copier as back-up; partially
offset by Building Space Allocation $8,914 due to FY 2013 look-
back credit.
Transfers
0.00%
$ 1,788,818.00 $ 1,863,037.00 $ 1,548,967.22 $ 314,069.78 16.86%
Register of Deeds (and Micrographics)
Personnel Expenditures $ 3,054,295.00
Operating Expenditures 320,600.00
$ 2,543,806.00
552,828.00
$ 2,211,923.00 $ 331,883.00
$ 593,202.18 (40,374.18)
13.05% Fay. Due to part-time and underfilled positions.
-7.30% Unfav. Micrographics' Maintenance Contract ($36,558) and
Material and Supplies ($31,369) due to increased costs. Also
unfavorable, Adj Prior Years Exp ($8,256) due to transferring
prior year expenditures from Remonumentation Grant to
Register of Deed's General Fund. Partially offset by favorable
Metered Postage $10,518, Office Supplies $9,867, Professional
Services $9,760, Printing $2,689, Equipment Maintenance
$1,604 and Travel and Conference $1,000 due to less than
anticipated use.
11/23/2013
47
Jury Commission
Personnel Expenditures
Operating Expenditures
$ 16,879.00 $ 16,879.00 $
68,776.00 68,776.00
34,836.00
12,914.54 $
57,097.04
33,295.95
3,964.46
11,678.96
1,540.05 Internal Support Expenditures 34,258.00
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Internal Support Expenditures 427,209.00
Transfers
241,985.00 $ 254,783.29 (12,798.29) -5.29% Unfav. Telephone Communications ($24,256) due to coding
corrections in cost center billings between divisions and
Equipment Rental ($2,025) due to higher than anticipated use.
Partially offset by favorable Building Space Allocation $9,830
due to FY 2013 look- back credit, Conveinence Copier $2,074
and Info Tech Operations $1,578 due to less than anticipated
use.
0.00%
$ 3,802,104.00 $ 3,338,619.00 $ 3,059,908.47 $ 278,710.53 8.35%
23.49% Fay. Due to a vacant position.
16.98% Fay. Metered Postage $8,576, Printing $2,115 and
Miscellaneous $1,000 due to less than anticipated use.
4.42% Fay. Building Space Allocation $1,210 due to FY 2013 look-
back credit.
$ 119,913.00 $ 120,491.00 $ 103,307.53 $ 17,183.47 14.26%
Department Total
Personnel Expenditures $ 8,081,022.00 $ 7,633,943.00 $ 6,674,088.44 $
Operating Expenditures 1,541,933.00 1,793,211.00 1,540,719.05 $
Internal Support Expenditures 1,442,829.00 1,458,486.00 1,405,478.34 $
Transfers
959,854.56 12.57%
252,491.95 14.08%
53,007.66 3.63%
0.00%
$11,065,784.00 $ 10,885,640.00 $ 9,620,285.83 $ 1,265,354.17 11.62%
11/23/2013
48
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 3,129,377.00 $ 3,129,377.00 $ 2,953,295.22 $ 176,081.78 5.63% - Fay. Turnover and under-filled positions.
Operating Expenditures 4,606,640.00 4,606,640.00 4,496,585.15 110,054.85 2.39% - Fav. Mailing Fees $148,312, Title Search $58,400, Layout and
Staking $56,000, Fees Civil Service $43,765, Contracted
Services $31,523, Twp & City Trees Bonds $10,483, Computer
Supplies $9,112, Charge Card Fee $3,960, Personal Mileage
$2,794, Membership Dues $2,631 and Workshop and Meetings
$1,572 due to less than anticipated use; partially offset by
unfavorable Foreclosure Notification ($108,215), Recording Fee-
Forefeiture Cert ($22,334), Recording Fee Redemption Cert
($18,071), Register of Deeds ($14,310), Recording Fees
($7,591) due to the activity involving the sale of foreclosed
property, which is offset with revenue favorability. Also
unfavorable, Advertising ($59,544) due to increased use and
higher advertising costs, Rent ($7,900), Printing ($6,845),
Equipment Replacement ($5,180) which is due to replacing older
currency counters, Metered Postage ($4,987) and Office
Supplies ($3,387) due to increased activity.
Internal Support Expenditures 559,514.00 957,027.00 925,758.31 31,268.69 3.27% Fay. Info Tech Operations $26,039 due to less than anticipated
use and Buidling Space Allocation $7,201 due to FY 2013 look-
back credit. Offset by unfavorable Telephone Communications
($3,345) due to phone system upgrades.
Transfers Out 120,000.00 120,000.00 1,866.29 118,133.71 98.44% Fay. Due to reduced demolitions.
Division Total $ 8,415,531.00 $ 8,813,044.00 $ 8,377,504.97 $ 435,539.03 4.94%
Department Total $ 8,415,531.00 $ 8,813,044.00 $ 8,377,504.97 $ 435,539.03 4.94%
11/23/2013
49
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE,PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $2,199,320.00 $2,199,320.00 $ 2,039,061.92 $ 160,258.08 7.29% - Fay. Turnover and part-time positions.
Operating Expenditures 436,868.00 509,668.00 $ 409,036.68 100,631.32 19.74% - Fay. Workshops and Meetings $22,968, Travel and Conference $20,306,
Personal Mileage $11,095, Legal Expense $8,000, Legislative Expense $8,000,
Professional Service-Annual Audit $7,000, Special Event Program $2,385 and
Expendable Equipment $1,000 due to less than anticipated use. Also favorable,
Public Information $18,970; a carry-foward is requested for FY 2014 for
webcasting services.
Internal Support Expenditures 206,089.00 239,023.00 $ 222,094.60 16,928.40 7.08% - Fay. Info Tech Operations $8,923 due to less anticipated use and Building Space
Allocation $6,244 due to FY 2013 look-back credit.
$2,842,277.00 $2,948,011.00 $ 2,670,193.20 $ 277,817.80 9.42%
Department Total
Personnel Expenditures $ 2,199,320.00 $2,199,320.00 $ 2,039,061.92 $ 160,258.08 7.29%
Operating Expenditures 436,868.00 509,668.00 409,036.68 100,631.32 19.74%
Internal Support Expenditures 206,089.00 239,023.00 222,094.60 16,928,40 7.08%
$ 2,842,277.00 $2,948,011.00 $ 2,670,193.20 $ 277,817.80 9.42%
11/23/2013
50
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures $ 558,854.00 $ 558,854.00 $ 539,998.12 $
18,855.88 3.37% Fav. Due to employee previously on short-term leave.
Operating Expenditures
Internal Support Expenditures
Transfers
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
364,220.00 364,220.00 358,841.29
490,254.00 497,013.00 447,610.17
$1,413,328.00 $1,420,087.00 $1,346,449.58 $
$ 558,854.00 $ 558,854,00 $ 539,998.12 $
364,220.00 364,220.00 358,841.29
490,254.00 497,013.00 447,610.17
$1,413,328.00 $1,420,087.00 $1,346,449.58 $
5,378.71 1.48% Fay. Software Support Maintenance $5,266, Periodicals Books
Publ $3,734, Computer Research Service $3,716, Fees-Per
Diem $1,540, Office Supplies $1,519 and Travel and
Conference $1,500 due to less anticipated use and activity.
Offset by unfavorable Library Continuations ($12,790);
materials are continuously updated due to changes in the law
and court decisions.
49,402.83 9_94% Fay. IT Operations $30,773 due to less than anticipated use
and Building Space Allocation $15,637 due to the FY 2013 look-
back credit. Also favorable, and Telephone Communications
$1,549 due to actual expenditures lower than budget because
of LVPI transferring to Rochester Hills Library.
73,637_42 5.19%
18,855_88 3.37%
5,378.71 1.48%
49,402.83 9.94%
73,637.42 5.19%
11/23/2013
51
487,975.00 503,300.00 269,744.50 233,555.50 Operating Expenditures
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
• Water Resource Commissioner
Personnel Expenditures $ 226,413.00 $ 226,413.00 $ 215,454.57 $ 10,958.43 4.84% Fav - Salaries and Fringes $10,958 due to over estimated budget forecast.
46.40% Fav - Contracted Services $76,491 due to decreased spending on Soil Erosion
corrective action issues, Fay - Legal Services $41,422 a result of Soil Erosion
unit spending less on legal issues to enforce the laws of the soil erosion
program. Fay - Education Programs $19,968 due to reduced spending for Soil
Erosion education programs to inform the public on the usage of soil erosion
products. Fay - Travel and Conference $16,481 and Workshops & Meeting
$5,064 based on required needs to maintain knowledge of drain and water
Fav - Training-Education Supplies $9,000 based on Environmental Unit
spending less on education materials to train the public on environmental
issues. Fay - Professional SVC-Consultants and Professional Services $8,257
due to less spending on these services related to soil erosion and
environmental issues. Fav - Stream Gauge Program $6,235 a result of the
Environmental Unit spending less on this required Michigan DEO program. Fay
- Training $4,950 based on less spending for ISO and hazardous material
training. Fay - Expendable Equipment Expense $4,174 because budget
exceeded actual spending needs on these items. Fay - Equipment Rental
$2,504 due to a decrease in specialty equipment needed for projects that don't
pertain to any assignable drain, lake, water or sewer system.
Fav - Publishing Legal Notices $2,040 a result of a decrease in the work that
requires public notice ads. Fay - Laboratory Fees $2,000 because
Environmental Unit was able to charge water samples directly to various
systems. Fav - Printing $8,623, Employee Footwear $2,526, Metered Postage
$6,827, Office Supplies $5,391 and Paper (printing) $7,000 the result of less
demand for these items. Unfav - Materials and Supplies ($7,514) based on
actual need. Unfav - Membership Dues ($2,644) a result of increased prices for
memberships used to keep current on engineering and legal issues.
Internal Support Expenditures 4,354,046.00 4,669,904.00 4,618,409.68 51,494.32 1.10% Fav - Building Space Cost Allocation $23,526 due to FY 2013 Look-back credit.
Fay - Info Tech Operations $48,534, Convenience Copier $37,897, Drain
Equipment $17,232 and Telephone Communications $7,159 a result of the
budget allocation being over estimated. Unfav - Drain Equipment Labor -
($81,204) due to employee's labor that can not be charged to other Funds.
Unfav - Insurance Fund ($1,649) due to an increase in the number of random
drug tests.
11/23/2013
52
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Transfers
Division Total
56,165.00 56,165.00 46,535.00 9,630.00 17.15% Fay - Operating Transfers Out $4,908 is offset in the Drain Equipment line item
for the Chapter 4 & 18 drain payment of principal and interest on the drain
storage building and $4,722 utilized for Construction Drain Maintenance Unit
allocation.
$ 5,124,599.00 $ 5,455,782.00 $ 5,150,143.75 $ 305,638.25 5.60%
Department Total $ 5,124,599.00 $ 5,455,782.00 $ 5,150,143.75 $ 305,638.26 5.60%
11/23/2013
53
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FAVORAI3LE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel $ 2,158,743.00 $ 2,158,743.00 2,127,948.41 $ 30,794.59 1.43% - Favorable due to underfill/turnover.
Controllable Operating 282,944.00 282,944.00 218,836.21
Internal Support Expenditures 420,434.00 446,052.00 $ 421,219.44
Transfer Out
64,107.79 22.66% - Favorable Printing $34,706 due to fewer anticipated printing projects. Favorable
Travel and Conference $7,921, Metered Postage $6,335, Special Projects
$6,132 and Membership Dues $4,958 due to efforts to reduce spending.
24,832.56 5.57% - Favorable Building Space Allocation $10,723 due to FY 2013 look-back credit.
Favorable Convenience Copier $5,226 and Info Tech Operations $12,690 due to
less anticipated use; partially offset by Telephone Communications ($3,244).
Compliance Office
Controllable Personnel
$ 2,862,121.00 $ 2,887,739.00 $ 2,768,004.06 $ 119,734.94 4.15%
$ 488,211.00 $ 1,387,247.00 $ 1,353,072.35 $ 34,174.65 2.46% Favorable due to underfill/vacancy/turnover. Effective Nov 3,2012, per Misc
Resolution #12257 (Auditing and Purchasing Reorganization), Compliance Office
was created.
Controllable Operating 32,467.00 47,856.00
Internal Support Expenditures 66,945.00 211,773.00
17,990.63 $
197,539.34 $
A
29,865.37 62.41% Favorable Professional Services $24,733 due to less need for external audit
assistance than originally anticipated. Favorable Travel and Conference $2,091
due to efforts to reduce spending.
14,233.66 6.72% Favorable Building Space Allocation $5,813 due to FY 2013 look-back credit.
Favorable Info Tech Operations $5,451 and Convenience Copier $1,790 due to
less anticipated use.
Transfer Out 18,170.00 18,170.00 $ 0.00%
$ 587,623.00 $ 1,665,046.00 $ 1,586,772.32 $ 78,273.68 4.70%
Corporation Counsel
Controllable Personnel
Controllable Operating
$ 2,050,766.00 $ 2,050,766.00 $ 1,927,243.23 $ 123,522.77 6.02% - Favorable due to vacancies/underfilled positions,
59,133.00 59,133.00 39,919.17 19,213.83 32.49% - Favorable Computer Research $5,850, Personal Mileage $4,063, Office Supplies
$1,650 and Prof Services $1,500 due to efforts to contain costs.
Internal Support Expenditures 204,586.00 206,477.00 198,404.90 8,072.10 3.91% - Favorable Building Space Allocation $4,767 due to FY 2013 look-back credit and
Info Tech Ops $2,757 due to less anticipated use.
Transfer Out
$ 2,314,485.00 $ 2,316,376.00 $ 2,165,567.30 $ 150,808.70 6.51%
11/23/2013
54
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Controllable Personnel $ 4,697,720.00 $ 5,596,756.00 $
Controllable Operating 374,544.00 389,933.00
Internal Support Expenditures 691,965.00 864,302.00
Transfers Out 18,170.00
5,408,263.99 $ 188,492.01 3.37%
276,746.01 113,186.99 29.03%
817,163.68 47,138.32 5.45%
18,170.00
$ 5,764,229.00 $ 6,869,161.00 $ 6,520,343.68 $ 348,817.32 5.08%
11/23/2013
55
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
----- ----- ---------
Administration
Personnel Expenditures $ 224,006.00 $ 224,006.00 $ 222,748.38 $ 1,257.62 0.56% Favorable Medical $1,341 due to admin rates lower than budget.
Operating Expenditures 4,017.00 4,017.00 4,396.24 $ (379.24) -9.44% Unfavorable due to Government Finance Officers Association and
Michigan Government Finance Officers Association Training.
Internal Support Expenditures 13,164.00 13,164.00 12,579.78 $ 584.22 4.44% Favorable Building Space Allocation $584 due to FY 2013 look-back
credit.
$ 241,187.00 $ 241,187.00 $ 239,724.40 $ 1,462.60 0.61%
$ 1,149,603.00 $ 95,299.00
Purchasing
Personnel Expenditures
Operating Expenditures
99,524.78 $ (4,225.78) -4.43% Unfavorable due to reorganization. Effective Nov. 3, 2012, per Misc
Resolution #12257 (Auditing and Purchasing Reorganization),
Purchasing is now included within the Compliance Office Division under
the County Executive Administration Department.
16,785.00 1,396.00 176.58 1,219.42 87.35% Favorable Travel and Conference $290, Membership Dues $219,
Expendable Equipment $214, Office Supplies $196 and Printing $102
due to efforts to contain costs.
Internal Support Expenditures 154,903.00 9,604.00 10,114.89 (510.89) -5.32% Unfavorable Equipment Rental ($700) partially offset by favorable
Convenience Copier $260 based on usage.
Transfers
$ 1,321,291.00 $ 106,299.00 $ 109,816.25 $ (3,517.25) -3.31%
Equalization
Personnel Expenditures $ 8,264,023.00 $ 8,250,727.00 $ 7,086,790.47 $ 1,163,936.53 14.11% Favorable due to vacancieS/Underfilled positions.
Operating Expenditures 431,404.00 431,404.00 319,174.34
Internal Support Expenditures 891,979.00 1,398,055.00 1,304,452.97
Transfers
112,229.66 26.01% Favorable Prof Services $49,750, Personal Mileage $35,600, Metered
Postage $14,727, Office Supplies $9,100 and Printing $8,632 due to
efforts to contain costs. Favorable Travel and Conference $9,123 due to
restrictions on travel. Partially offset by unfavorable Membership Dues
($11,451) due to timing of invoices for dues/certifications during FY 2013.
93,602.03 6.70% Favorable IT Operations $85,364 due to less anticipated use and
favorable Building Space Allocation $7,887 due to FY 2013 look-back
credit.
0.00%
$9,587,406.00 $10,080,186.00 $ 8,710,417.78 $ 1,369,768.22 13.59% 11/23/2013
56
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
/./..e.,••n•W......W 4.1.4Y ..... NO.ON.WWW.nnn•••• ..... n17171..4.WW..1.0,*•./ •nnn•n• n • • • ..... .....
Fiscal Services
Personnel Expenditures $ 7,825,302.00 $ 7,825,302.00 $ 7,004,195.71 $ 821,106.29 10.49% Favorable due to vacancies/underfilled positions.
Operating Expenditures 391,339.00 391,339.00 335,414.72
Internal Support Expenditures 1,238,974.00 1,467,169.00 1,400,335.78
Transfers
55,924.28 14.29% Favorable Printing $24,146, Metered Postage $22,884, Expendable
Equip $6,837 and Professional Services $5,685 due to efforts to contain
costs.
66,833.22 4.56% Favorable IT Operations $43,898 and Telephone Communications
$2,531 due to less anticipated use. Favorable Building Space Allocation
$19,021 due to FY 2013 look-back credit.
0.00%
$ 9,455,615.00 $ 9,683,810.00 $ 8,739,946.21 $ 943,863.79 9.76%
Department Total
Personnel Expenditures $ 17,462,934.00 $ 16,395,334.00
Operating Expenditures 843,545.00 828,156.00
Internal Support Expenditures 2,299,020.00 2,887,992.00
Transfers
$ 14,413,269.34 $ 1,982,074.66 12.09%
659,161.88 168,994.12 20.41%
2,727,483.42 160,508.58 5.56%
0.00%
$ 20,605,499.00 $ 20,111,482.00 $ 17,799,904.64 $ 2,311,577.36 11.49%
11/23/2013
57
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES,
Administrative
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 217,642.00 $
3,098.00
14,006.00
217,642.00 $
3,098.00 $
12,913.00 $
217,120.39 $
604.77
11,818.36
521.61
2,493.23
1,094.64
0.24% Fay. Fringe Benefits.
80A8% Fav. due to less spending in Travel and Conference.
8.48% Fav. Building Space Allocation $248 due to FY 2013 look-back
credit and Motor Pool charge $783 due to expense less than
expected.
$ 234,746.00 $ 233,653.00 $ 229,543.52 $ 4,109.48 1.76%
72,309.54 6.20% Fay. due to FTE position filled with PTNE; decrease in overtime,
Retirement and Hospitalization costs less than expected.
68,106.36 15.97% Fay. Mail Handling-Postage $81,251, Contracted Services $1,378,
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. reduced spending in Equipment Maintenance $7,179,
Software Rental Lease Purchase $3,730, Expendable Equipment
$2,504, and Metered Postage $3,524 due to projected costs less
than budget projections; offset by unfav. equipment expenditure
($40,375) for two new Mail Meter Systems.
21,149.76 2.71% Fay. Building Space Allocation $28,399 due to FY 2013 look-back
credit; offset by unfav. Info Tech Operations ($7,976).
Support Services
Personnel Expenditures $ 1,167,200.00 $ 1,167,200.00 $ 1,094,890.46 $
Operating Expenditures 422,538.00 426,455.50 $ 358,349.14
Internal Support Expenditures 726,846.00 780,551.00 $ 759,401.24
Transfers 0.00%
$ 2,316,584.00 $ 2,374,206.50 $ 2,212,640.84 $ 161,565.66 6.81%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,384,842.00 $ 1,384,842.00 $ 1,312,010.85 $
425,636.00 429,553.50 358,953.91
740,852.00 793,464.00 771,219.60
72,831.15
70,599.59
22,244.40
6.26%
16.44%
2.80%
0.00%
$ 2,551,330.00 $ 2,607,859.50 $ 2,442,184.36 $ 165,675.14 6.35%
11/23/2013
58
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
FY 2013
ACTUAL
ADOPTED AMENDED
BUDGET BUDGET
----- ---------
Administration
Personnel Expenditures
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
•.0 •Y,..•n•••nn•n/*..4I AWL ..... • ..... .17~.7
$ 235,568.00 $ 223,677.00 $ 200,841.37 $ 22,835.63 1021% - Fav. due to vacancy.
5,764.00 5,764.00 1,731.66 4,032.34 69.96% - Fav. Travel & Conference $1,916; Printing $881; and Membership Dues and Periodicals
$1,229 based on required usage.
18,310.00 18,310.00 17,625.10 684.90 3.74% Fav. Building Space Allocation $329 due to FY 2013 look-back credit and fav. IT
Operations $356 based on required usage.
$ 259,642.00 $ 247,751.00 $ 220,198.13 $ 27,552.87 11.12%
$ 811,247.00 $ 811,247.00 $ 822,010.13 $ (10,763.13) -1.33% - Unfav. due to position partially charged to FM&O Fund.
86,482.00 94,982.00 98,952.40 (3,970.40) -4.18% - Unfav. Professional Services ($4,004) due to timing of projects for preliminary costs
incurred for projects not anticipated to start until FY 2014.
Operating Expenditures
Internal Support Expenditures
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures 57,905.00 59,068.00 58,001.52 1,066.48 1.81% - Fav. Building Space Allocation $1,252 due to FY 2013 look-back credit; fay. Telephone
Communications $591, Motor Pool $450, partially offset by unfav. IT Operations
($1,227) based on required usage.
$ 955,634.00 $ 965,297.00 $ 978,964.05 $ (13,667.05) -1.42%
Department Total
Personnel Expenditures $ 1,046,815.00 $ 1,034,924.00 $ 1,022,851.50 $ 12,072.50 1.17%
Operating Expenditures 92,246.00 100,746.00 100,684.06 61.94 0.06%
Internal Support Expenditures 76,215.00 77,378.00 75,626.62 1,751.38 2.26%
$ 1,215,276.00 $ 1,213,048.00 $ 1,199,162.18 $ 13,885.82 1.14%
11/23/2013
59
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 738,928.00 $ 738,928.00 $ 567,980.74 $ 170,947.26 23.13% Favorable due to underlined positions/vacancies.
Operating Expenditures 290,122.00 370,122.00 156,641.30 $ 213,480.70 57.68% Favorable Legal Services $139,789, Prof Services $50,203, Fees-Per Diem $12,227,
Membership Dues $5,841 and Travel & Conference $4,024 due to efforts to reduce
spending.
Internal Support Expenditures 34,367.00 38,569.00 37,506.36 $ 1,062.64 2.76% Favorable Building Space Allocation $1,447 due to FY 2013 look-back credit; partially
offset by unfavorable Telephone Communications ($396) based on usage.
Transfer Out
$ 1,063,417.00 $ 1,147,619.00 $ 762,128.40 $ 385,490.60 33.59%
Workforce Management
Personnel Expenditures $ 1,851,765.00 $ 1,851,765.00 $1,674,672.19 $ 177,092.81 9.56% Favorable due to underfilled positions/vacancies.
Operating Expenditures 198,795_00 198,795.00 109,050.99 $ 89,744.01 45.14% Favorable Recruitment Expense $56,117, Travel and Conference $8,751, Employees
Medical Exams $7,938, Printing $5,083, Professional Services $3,000, Office Supplies
$2,882, Expendable Equipment $2,000, Periodicals Books Publ Sub $1,956, and
Membership Dues $1,766 due to efforts to reduce spending. Partially offset by unfavorable
Examination Material ($3,112) due to some 2012 costs that came in after FY 2012 closing.
Internal Support Expenditures 491,743.00 645,129.00 653,495.44 $ (8,366.44) -1.30% Unfavorable Info Tech Operations ($20,512) due to higher than anticipated usage.
Partially offset by Favorable Building Space Allocation $4,548 due to FY 2013 look-back
credit and Convenience Copier $4,538 based on usage.
Transfer Out
Benefits Administration
Personnel Expenditures
Operating Expenditures
$ 2,542,303.00 $ 2,695,689.00 $2,437,218.62 $ 258,470.38 9.59%
$ 169,398.00 $ 169,398.00 $ 161,862.30 $ 7,535.70 4.45% Favorable due to underlined positions/vacancies.
16,977.00 16,977.00 1,513.11 $ 15,463.89 91.09% Favorable Travel and Conference $6,115, Office Supplies $4,989 and Expendable
Equipment $2,000 due to efforts to reduce spending.
Internal Support Expenditures 154,089.00 154,089.00 146,732.77 $ 7,356.23 4.77% Favorable Building Space Allocation $6,256 due to FY 2013 look-back credit and
Telephone Communications $1,100 based on usage.
Transfer Out
$ 340,464.00 $ 340,464.00 $ 310,108.18 $ 30,355.82 8.92%
Department Total
Personnel Expenditures $ 2,760,091.00 $ 2,760,091.00 $2,404,515.23 $ 355,575.77 12.88%
Operating Expenditures 505,894.00 585,894.00 267,205.40 318,688.60 54.39%
Internal Support Expenditures 680,199.00 837,787.00 837,734.57 52.43 0.01%
Transfer Out
$ 3,946,184.00 $ 4,183,772.00 $3,509,455.20 $ 674,316.80 16.12%
1602013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 202,769.00 $ 202,769.00 $ 201,898.72 870.28 0.43% - Fay. due to Fringe Benefits.
Operating Expenditures 9,760,134.00 9,745,134.00 7,195,439.00 2,549,695.00 26.16% - Fay. Foster Boarding Homes $306,160. Fay. Private
Institutions Foster Care and Private Institutions Residential
$1,782,484. Fay. Independent Living $264,403. 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 13,759.33 254.67 1.82% - Fay. Bldg Space Cost Allocation and Info Tech Operations
based on usage.
Transfers Out
$ 9,976,917.00 $ 9,961,917.00 $ 7,411,097.05 $ 2,550,819.95 25.61%
1021/2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Health
Personnel Expenditures $ 23,903,572.00 $ 23,934,861.00 $ 20,497,484.85 3,437,376.15 14.36% - Fay. due to turnover and underfilled positions.
28.07% - Fay. Satellite Centers $1,367,794 due to amendment
recognizing FY 2013 Convention Facility Tax revenue of
which 50% must be used for Substance Abuse programs;
this amount has been added to the Restricted Fund
Balance for future years. Fay. Professional Services
$269,961 due to contractor accepting Medicaid rates. Fay.
West Nile Virus $37,750 due to reduced participation from
Municipalities. Fay. Printing $34,059 due to increased use
of electronic media and grant funding. Fay. Education
Programs $33,541 due to a delay in the contract for
Network of Care. Fav. Medical Supplies $31,193 due to
reduction in the need for medical delivery systems (i.e.
syringes). Fay. Vaccines $29,168 due to a delay in the
purchase/delivery of medications. Fay. Drugs $20,954 due
to discounted prices through Centers for Disease Control.
Fay. TB Cases Outside $19,992 due to limited number of
patients requiring service. Fay. Contracted Services
$19,090 due to the discontinuation of Drug Court program.
Fav. Employees Medical Exams $16,407 due to new
vendor pricing. Partially offset by unfav. Software Support
Maintenance ($52,935) to more accurately account for
charges incurred. Fiscal Year end encumbrance for
Professional Services, Laboratory Supplies, Material and
Supplies as well as Medical Supplies $7,979.
0.57% - Fav. Telephone Communications $34,738 based on
usage. Partially offset by unfav. Bldg Space Cost Allocation
($20,668) due to the actual apportionment of building
space between Health GFGP areas and Health grant funds
determined after the adopted budget.
Operating Expenditures 4,737,185.00 6,684,403.02 4,807,991.46 1,876,411.56
Internal Support Expenditures 2,819,550.00 3,474:871.00 3,455,211.36 19,659.64
Transfers Out 8,640.00 8,640.00 8,640.00 - Fay. due to delay of the rental lease agreement with
Walled Lake Consolidated School District for office space
to accommodate the Women, Infants and Children (WIC)
Supplemental Food Program.
$ 31,468,947.00 $34,102,775.02 $ 28,760,687.67 $ 5,342,087.35 15.66%
162;2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Children's Village
Personnel Expenditures $ 14,847,367.00 $ 14,847,367.00 $ 14,925,690.12 $ (78,323.12) -0.53% - Unfav. primarily due to Overtime.
173,254.23 4.63% - Fay. Provisions $29,190 due to increased reimbursement
for improved nutritional requirements. Fay. Custodial
Supplies $27,085, Security Supplies $24,084 and FA
Proprietary Equipment Exp $16,400 due to continued
efforts to minimize expenses and contain costs. Fay.
Professional Services $20,000 due to the utilization of part-
time nursing staff in lieu of contracted nursing staff. Fay.
Hospitalization $18,384 due to improved on-site physician
services. Fay. Medical Services Physicians $17,344 due to
services provided by Oakland Integrated Healthcare
Network. Fav. Transportation Services $11,498 due to
grandparents transportation program not provided. Fay.
Equipment Maintenance $9,534, Printing $8,855, Bedding
and Linen $7,036, along with Psychological Testing $6,670
based on required usage less than anticipated. Partially
offset by unfav. Drugs ($24,862) due to increase in
medication being prescribed to children; Medical Supplies
($15,045) to more accurately account for charges incurred;
as well as Uniforms ($12,102) due to staff issued new
19,780.73 0.71% - Fay. Bldg Space Cost Allocation $95,898 due to FY 2013
look-back credit. Partially offset by unfav. Info Tech
Operations ($78,413) based on usage.
Operating Expenditures $ 3,741,357.00 3,741,629.00 3,568,374.77
Internal Support Expenditures 2,606,055.00 2,772,973.00 2,753,192.27
Transfers Out 27,960.00 28,259.78 (299.78) - Unfav. to record quarterly transfer of match to the Juvenile
Accountability Block Grant (JABG).
$ 21,194,779.00 $ 21,389,929.00 $ 21,275,516.94 $ 114,412.06 0.53%
Homeland Security
Personnel Expenditures $ 766,497.00 $ 766,497.00 $ 683,625.67 $ 82,871.33 10.81% - Fay. due to underfilled positions.
Operating Expenditures 289,680.00 304,363.00 231,765.07 72,597.93 23.85% - Fay. Equipment Maintenance $44,092 due to limited repair
costs incurred on specialty/hazmat vehicles as well as
Communications $12,171 based on actual usage for
weather online radar annual subscription.
Internal Support Expenditures 484,009.00 501,826.00 422,566.34
Transfers Out •••
79,259.66 15.79% - Fay. Info Tech Operations based on usage.
2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,540,186.00 $ 1,572,686.00 $ 1,337,957.08 $ 234,728.92
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
$ 39,720,205.00 $ 39,751,494.00
18,528,356.00 20,475,529.02
5,923,628.00 6,763,684.00
8,640.00 36,600.00
--------------- ---------------
$ 64,180,829.00 $ 67,027,307.02
$ 36,308,699.36
15,803,570.30
6,644,729.30
28,259.78
-------------------
$ 58,785,258.74
$ 3,442,794.64 8.66%
4,671,958.72 22.82%
118,954.70 1.76%
8,340.22 0.00%
.............___________
$ 8,242,048.28 12.30%
1642013
1,380,107.55 $ 125,948.45
183,097.29 12,814.71
$ 1,506,056.00 $ 1,506,056.00
195,912.00 195,912.00
171,173.00 171,509.00 158,012.79
Veterans' Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
8.36% - Favorable due to vacancies/underfilled positions.
6.54% - Favorable Soldier Burial $11,438 due to fewer than anticipated applications
for burials including favorable Soldier Relief $4,907.
13,496.21 0.00% - Favorable IT Operations $11,148 based on usage and favorable Building
Space Allocation $3,269 due to FY 2013 look-back credit.
0.00%
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 200,685.00 $ 200,685.00 186,486.19 $ 14,198.81 7.08% - Favorable due to vacancies.
4,800.00 4,800.00 1,441.14 3,358.86 69.98% - Favorable Special Event Programming $2,194, Travel and Conference $494,
Membership Dues $370 and Office Supplies $300 due to efforts to contain
costs.
5,922.00 5,922.00 5,661.80 260.20 4.39% - Favorable Building Space Allocation $260 due to FY 2013 look-back credit.
$ 211,407.00 $ 211,407.00 $ 193,589.13 $ 17,817.87 8,43%
$ 1,873,141.00 $ 1,873,477.00 $ 1,721,217.63 $ 152,259.37 8.13%
3.78% - Favorable due to vacancies/underfilled positions.
17.74% - Favorable Contracted Services $74,322, Ground Supplies $6,844, Personal
Mileage $5,127 and FA Prop Equip Exp $5,125 due to efforts to contain
costs.
27,819.87 3.92% - Favorable IT Operations $9,618, Convenience Copier $6,106 and Telephone
Communications $3,120 based on usage and favorable Building Space
Allocation $7,559 due to FY 2013 look-back credit.
Community Corrections
Personnel Expenditures $ 3,582,750,00 $ 3,582,750.00
Operating Expenditures 502,025.00 573,987.00
Internal Support Expenditures 522,072.00 708,792.00 680,972,13
3,447,227.26 $ 135,522,74
472,140.98 101,846.02
Transfers Out 0.00%
$ 4,606,847.00 $ 4,865,529.00 $ 4,600,340.37 $ 265,188.63 5.45%
$ 831,877.00 $ 813,676.00 $ 750,281.44 $ 63,394.56 7.79% - Favorable due to vacancies/underfilled positions.
89,689.00 107,890.00 99,182,55 8,707.45 8.07% - Favorable Printing $2,705, Metered Postage $1,743, Professional Services
$1,555 and Travel and Conference $1,243 due to efforts to contain costs.
242,089.00 246,829.00 238,119.01 8,709.99 3.53% - Favorable Building Space Allocation $5,046 due to FY 2013 look-back credit,
IT Operations $4,256 and Telephone Communications $2,311 based on
usage. Partially offset by unfavorable Convenience Copier ($3,636).
$ 1,163,655.00 $ 1,168,395.00 $ 1,087,583,00 $ 80,812.00 6.92%
MSU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
* See related revenue offset. 442013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
Medical Examiner
Personnel Expenditures $ 3,211,406.00 $ 3,223,197.00 $ 3,029,494.26 3 193,702.74 6.01% - Favorable due to vacancies/underfilled positions.
Operating Expenditures 520,006.00 530,119.74 516,342.50 13,777.24 2.60% Favorable Laboratory Supplies $18,151, Training $12,285, Equipment
Maintenance $4,731, Film and Processing $4,530, Office Supplies $3,205,
Travel and Conference $2,650, Membership Dues $2,429, Personal Mileage
$2,000, Equipment Rental $1,651 and Printing $1,055 due to efforts to
contain costs. Partially offset by Transportation Service ($18,942),
Laboratory Fees ($10,563), Medical Supplies ($8,355) and Drug and
Medicine ($2,464) due to increased workload.
Internal Support Expenditures 958,305.00 1,005,432.00 974,475.83 30,956.17 3.08% Favorable Building Space Allocation $29,178 due to FY 2013 look-back
credit, IT Operations $5,021 and Telephone Communications $2,664 based
on usage. Partially offset by unfavorable Motor Pool ($5,651).
Transfers
$ 4,689,717.00 $ 4,758,748.74 $ 4,520,312.59 $ 238,436.15 5.01%
Animal Control
Personnel Expenditures $ 2,120,779.00 $ 2,135,554.00 $ 1,997,287.52 $ 138,266.48 6.47% - Favorable due to vacancies/under-filled positions.
Operating Expenditures 190,097.00 245,899.75 268,532.77 (22,633.02) -9.20% - Unfavorable Medical Supplies ($23,824), Animal Supplies ($4,263) due to
increased cat population and unfavorable Professional Services ($2,852),
Office Supplies ($2,843) and Tax Collection Supplies ($2,379) due to
increased publications for more service areas. Partially offset by Deputy
Supplies $5,975, Printing $5,360, Custodial Supplies $3,281 and Employee
Rabies Vaccines $3,000 due to efforts to reduce costs.
Internal Support Expenditures 841,553.00 971,806.00 945,963.95 25,842.05 2.66% - Favorable Building Space Allocation $21,038 due to FY 2013 look-back
credit and Motor Pool/Fuel Charges $4,137.
Transfers Out
$ 3,152,429.00 $ 3,353,259.75 $ 3,211,784.24 $ 141,475.51 4.22%
Circuit Court Probation
Personnel Expenditures
Operating Expenditures 54,326.00 54,326.00 45,749.28 8,576.72 15.79% Favorable Office Supplies and Metered Postage due to efforts to reduce
costs.
Internal Support Expenditures 527,581.00 531,795.00 496,048.27 35,746.73 6.72% Favorable Building Space Allocation $17,780 due to FY 2013 look-back
credit. Favorable Convenience Copier $5,159 and Telephone
Communications $11,447 based on usage.
$ 581,907.00 $ 586,121.00 $ 541,797.55 $ 44,323.45 7.56%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 11,453,553.00 $ 11,461,918.00 $ 10,790,884.22 $
1,556,855.00 1,712,934.49 1,586,486.51
3,268,695.00 3,642,085.00 3,499,253.78
671,033.78
126,447.98
142,831.22
5.85%
7.38%
3.92%
$ 16,279,103.00 $ 16,816,937.49 $ 15,876,624.51 $ 940,312.98 5.59%
* See related revenue offset
- $ 0.00%
16§/2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL ;UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,187,734.00 $ 1,187,734.00 $ 1,212,235.99 $ (24,501.99) -2.06% - Unfav. due to position budgeted in Planning and Economic
Development Division but was charged to Administration. Offset in
Planning Division.
338,222.00 513,937.00 379,614.80 134,322.20 26.14% Fay. Professional Services $92,823 due to utilization of PTNE
positions to perform services previously obtained through
professional services; Software Maint $8,450 due to decreased
maintenance costs; Printing $17,831, Periodicals Books $712,
Mileage $7,717 and Travel $9,945 due to usage. Offset by
Supplies ($3,156) based on actual usage.
65,339.00 178,786.00 167,515.23 11,270.77 6.30% Fay. IT Ops $8,156 and Motor Pool $1,581 due to usage less than
anticipated. Favorable Building Space Allocation $1,533 due to FY
2013 look-back credit.
$ 1,591,295.00 $ 1,880,457.00 $ 1,759,366.02 $ 121,090.98 6.44%
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Planning and Economic Development Services
Personnel Expenditures $ 3,674,447.00 $ 3,674,421.00 $ 3,264,059.39 $ 410,361.61 11.17% Turnover and underfills. Offsets unfav in Administration division.
Operating Expenditures 1,002,713.00 1,317,272.00 1,003,481.84 313,790.16 23.82% - Fay. primarily in Professional Services for NO HAZ Program
$207,784 based on reduced resident participation (offset by
reduced program reimbursement); Supplies $5,476, Workshop &
Meetings $76,737, Travel $8,409 & Printing $67,934 based on
usage. Partially offset by unfav. Adj Prior Yr ($35,999) due to prior
year expenses charged to Great Lakes Restoration Grant in error
and Unfav. Software Maint ($16,551) due to increased
maintenance costs.
Internal Support Expenditures 728,867.00 793,276.00 793,050.97 225.03 0.03% Fav.Building Space Allocation $14,254 due to FY 2013 look-back
credit and IT Ops $884 due to usage less than anticipated.
Unfav. Telephone Comm ($11,930), Cony Copier ($2,279) and
Insurance Fund ($704) due to usage.
Transfers
$ 5,406,027.00 $ 5,784,969.00 $ 5,060,592.20 $ 724,376.80 12.52%
116013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers 332,129.00 332,129.00
$ 108,354.00 $ 108,354.00 $ 105,147.73 $ 3,206.27 2.96% Turnover.
$ 108,354.00 $ 440,483.00 $ 437,276.73 $ 3,206.27 0.73%
Workforce Development
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $
$ 25,620.00 $ 25,620.00
$ 25,620.00 100.00% Provision for costs not chargeable to Workforce Development
grants was not required.
$ 25,620.00 100.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 4,996,155.00 $ 4,996,129.00
1,340,935.00 1,831,209.00
794,206.00 972,062.00
332,129.00
$ 4,581,443.11 $ 414,685.89
1,383,096.64 448,112.36
960,566.20 11,495.80
332,129.00
8.30%
24.47%
1.18%
0.00%
$ 7,131,296.00 $ 8,131,529.00 $ 7,257,234.95 $ 874,294.05 10.75%
1168013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2013 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION
Insurance Surety Bonds 30,599.00 30,599.00 3,370,00 27,229.00
Logos Trademarks Intellect Property 18,000.00 18,000.00 20,027.40 (2,027.40)
Road Commission‘Current Drain Assessment 1,400,000.00 1,400,000.00 1,465,021.32 (65,021.32)
Road Commissiorari Party Agreement 100.00 3,172,906.00 1,820,123.47 1,352,782.53
Disaster Supplies - 3,141.00 3,140.70 0.30
Provisions 30,000.00 30,000.00 - 30,000.00
Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00
Total $ 11,368,964.00 $ 14,544,911.00 $ 13,146,428.34 $ 1,398,482.66
20.59% Fay due to budget anticipated larger increase in charges from
Building Liability Fund that did not occur in FY 2013.
88.99% Fav based on actual payments approved by Risk Mgmt.
-11.26% Unfav due to required payments for licensing agreements.
-4.64% Unfav due to additional special assessments for various
drainage districts; this amount represents the County portion of
drain assessments for County roads.
42.64% Fay due to Tr-Party appropriations for road projects not
completed yet; a carry forward request is included in the year-
end amendments.
0.01%
100.00% Fay due to no significant need in FY 2013; line item is
budgeted for disaster planning supplies that benefit county
0.00%
9.61%
NON-DEPARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund $ 269,649,00 $ 269,649.00 $ 214,129.45 $ 55,519.55
COUNTY BUILDINGS
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 72,811.73 $ 188.27
National Assoc. of Counties 24,700.00 24,700.00 24,697.00 3.00
S.E.M.C.O.G. 500,000.00 500,000.00 453,129.70 46,870.30
Traffic Improvement Association 30,000.00 30,000.00 30,000.00 -
Total
SUNDRY EXPENSE
RESERVED FOR TRANSFERS
Expenditures
Classification and Rate Change
Contingency
Emergency Salaries
Fringe Benefit Reserve
Grant Match
$ 3,355,178.00 $ 2,755,178.00 $ 2658,387.82 $ 96,790.18 3.51% Fay Building Space Allocation due to FY 2013 look-back credit.
026%
0.01%
9.37% Fay. due to membership rate less than budgeted.
0.00%
$ 627,700.00 $ 627,700.00 $ 580,638.43 $ 47,061.57 7.50%
$ 300,000.00 $ 300,000.00 $ 701,957.62 $ (401,957.62) -133.99% Majority of unfav due to Refund Prior Years Revenue for
delinquent taxes and other prior year adjustments
($366,262.40) and Uncollectible Accts Receivable allowance
set up for Royal Oak Two outstanding invoices as of 09130/13
($298,768.40); collection efforts are still being pursued.
$ 137,521.00
348,366.00
1,310,000.00
5,400,000.00
1,160,000.00
89,809.00 $
158,796.00
1,176,265.00
502,486.00
89,809.00
158,796.00
1,176,265.00
502,486.00
100.00%
100.00%
100.00%
0.00%
100.00%
11E4013
2,049,113.00
966.00
53,000.00
250,000.00
13,363.50
(186.00)
236,000.00
1,553,528.34
(95.00)
(5,665.78)
Transfers to Other Funds
Fire Records Management
CLEM'S
Information Technology
Bldg Auth Fac !rites IT Debt
Info Tech Development
Legislative Expense
Misc. Capital Outlay
Overtime Appropriation
Summer Employees Salary Appropriation
Total
Fringe Benefit Fund
Major Project Fund - Cyber Security Project
Project Work Order Fund
5,400,000.00
2,000,000.00
311,000.00
416,821 50 $
1,844,186.00
2,320,676.00
335,471 66
5,400,095.00
2,000,000.00
316,665.78
100.00%
0.00%
100.00%
100.00%
100.00%
$ 4,280,435.00 100.00%
3.11%
-0.01%
9.23%
82.24%
0.00%
0.00%
-1.82%
Fav due to budget anticipating a full year for debt service; only
that one interest payment was due in FY 2013 as well as first
interest payment used the accrued interest on sale of bonds
thus reducing the required transfer amount
To close special projects. Note offsetting transfer in from
special projects in revenue sections.
5,816,400.00
36,400.00
75,000.00
53,000.00
250,000.00
2,049,113.00
966.00
53,000.00
250,000.00
$ 14,586,687.00 $ 4,280,435.00 $
$ 430,185.00 $ 430,185.00 $
1,844,000.00 1,844,000.00
2,356,676.00 2,556,676.00
2,200,000.00 1,889,000.00
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
Recovery Act Byrne JAG Grant 2,024.00 2,024.13 (0.13) -0.01%
Facilities Maintenance & Operations 676.39 (676.39) 100.00%
Building Fund 300,000.00 300,000.00 300,000.00 0.00%
$ 7,130,861.00 $ 14,732,885.00 $ 12,936,616.46 $ 1,796,268.54 12.19%
TOTAL NON-DEPT. APPROPRIATIONS $ 37,369,390.00 $ 37,241,109.00 $ 30,024,028.67 $ 7,217,080.33 19.38%
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund $ 22,568,532.00 $ 22,756,182.00 $ 16,349,670.59 $ 6,406,511.41
Social Welfare Fund Foster Care 1,000.00 1,000.00 1,000.00
$ 22,569,532.00 $ 22,757,182.00 $ 16,349,670.59 $ 6,407,511.41
28.15% Fav as the amount transferred is based on actual need.
100.00%
28.16%
TOTAL EXPENDITURES $ 59,938,922.00 $ 59,998,291.00 $ 46,373,699.26 $ 13,624,591.74 22.71%
11702013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
ENTERPRISE FUND
TREASURERS OFFICE
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAVONFAV) PERCENT
--- ----- ----------- ----- ----- ------------- ---- ----- -- ----- ----
EXPLANATION OF SIGNIFICANT VARIANCES
DELINQUENT TAX REVOLVING FUND 51600
$19,803,912.54 ($5,196,087.46)
REVENUES
Charges for Services
Other Revenues
Total Revenues
$25,000,000.00 $25,000,000.00
2,022,497.00 2,022,497.00
$27,022,497.00 $27,022,497.00
-20.78% Unfav. Collection Fees ($2,660,495) due to lower number of
parcels turned over as delinquent for tax year 2012. Also
unfavorable, Interest on Delinquent Taxes ($4,030,997) due to
slower collection rate for older delinquencies as well as decreasing
number of older delinquencies. Partially offset by favorable Interest
and Penalty $1,495,405 due to collection of chargebacks from
local CVTs including monthly interest charges.
3.64% Fav. Prior Years Adjustments $1,375,679 due to interest charges
on older delinquencies, Michigan Tax Tribunal Decisions and local
unit corrections during March, July and December Boards of
Review. Offset by unfavorable Investment Income ($1,302,082)
due to low interest rates on investments.
2,096,094.10 73,597.10
$21,900,006.64 ($5,122,490.36) -18.96%
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
$ 106,968.00
460,250.00
$ 106,968.00 $ 105,481.18
460,250.00 203,377.51
1,486.82
256,872.49
1.39%
55.81% Fay. Indirect Costs $144,566 due to actual charges determined
after budget finalization. Also favorable, Legal Services $12,500
and Professional Services $97,556 due to less anticipated use.
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
REVENUE OVER (UNDER)
EXPEND !TURES*
Total Net Assets - Beginning
Total Net Assets - Ending
77,220.72 1,672,779.28 95.59% Fav. related to lower debt interest rates/level of debt.
5,597,613.58 61,309.42 1.08%
10,800,000.00 0.00%
1,620,900.00 0.00%
1,869,424.73 4,274.27 0.23%
1,305,800.00 0.00%
$ 21,193,738.31 $ 65,583.69 0.31%
$ 21,579,817.72 $ 1,996,722.28 8.47%
$320,188.92 ($3,125,768.08)
$206,370,154.03
$206,690,342.95
1,750,000.00 1,750,000.00
5,658,923.00 5,658,923.00
10,800,000.00
10,800,000.00
1,620,900.00 1,620,900.00
1,873,699.00 1,873,699.00
1 305 800 00 1,305,800.00
$ 21,259,322.00 $ 21,259,322.00
$ 23,576,540.00 $ 23,576,540.00
$3,445,957.00 $3,445,957.00
Ending FY 2013 Designated Fund Balance**:
NP-UnRes - Designated - Debt Service
NP-UnRes - Designated - Delinq Taxes Receivable
NP-UnRes - Designated - Collection Fees
Undesignated - Fund Balance
Total Net Assets - Ending
$45,966,506.00
151,531,590.84
9,192,246.11
($0.00)
$206.69,
*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 ont
129 DTRF 51600 Quarterly Forecast.xlsx 7112013
FY 2013 YEAR END REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
VARIANCE
FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-------- ------- — ----- ----------- -------
DELINQUENT PERSONAL PROPERTY
TAX (51800)
OPERATING REVENUE $1,017,158.00 $1,017,158.00
$665,500.66 ($351,657.34) -34.57% - Unfav. Administration Fees ($234,499) due to fewer delinquencies and
Miscellaneous revenue ($114,858) due to budget established but no activity
expected.
OPERATING EXPENSE 1,078,477.00 1,074,678.00 1,013,526.25 $61,151.75 5.69% - Fav. Controllable Personnel $68,817 due to underfilled position and
favorability in fringe benefits. Also favorable, Professional Services
$119,002, Metered Postage $1,012, Postage-Standard Mailing $10,000,
Expendable Equipment $2,000, Office Supplies $2,500 and Telephone
Communications $1,257 due to less than anticipated use. Further favorability
is due to Building Space Allocation $3,202 due to FY 2013 look-back credit
and Motor Pool Fuel Charges $848 due to less than anticipated use.
Partially offset by unfavorable Indirect Costs ($146,830 ) due to actual
charges determined after budget finalization and Motor Pool ($2,464) due to
higher anticipated use.
NET OPERATING INCOME (LOSS) ($61,319.00) ($57,520.00) ($348,025.59) ($290,505.59) 505.05%
NON-OPERATING REVENUE (EXPENSE) 125,000.00 125,000.00 4,372.99 ($120,627.01) -96.50% Unfav. Income from Investments which is due to lower cash balance and low
rates.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $63,681.00 $67,480.00 $ (343,652.60) ($411,132.60)
TRANSFERS OUT
TOTAL NET INCOME (LOSS)* $63,681.00 $67,480.00 ($343,652.60) ($411,132.60)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
760,800.65
$417,148.05
" Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments" in the expense category.
11/23/2013
72
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
VARIANCE
FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
------------------- ----- ----- ------ -
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (50800)
/*/ 0.004.01.1••nnnnn
OPERATING REVENUE
OPERATING EXPENSE
$ 8,650,623.00 $ 8,835,563.00 $ 8,498,356.75 $ (337,206.25) -3.82% Unfav. Entrance Fees Gen Admission ($213,315.50), Greens Fee
($143,363.21), Special Contracts ($39,153.68), Rental Equipment
($23,662.95) due to poor weather conditions. Unfav. Commission Food
Services ($123,812) due to decrease demand. Fay. Fees Camping
$124,964.22, Fees Day Use $40,205 as milder weather conditions promotec
camping activities and day use.
$ 22,958,010.00 $ 22,996,121.00 $ 21,204,776.21 $ 1,791,344.79 7.79% Fav. Salaries and Fringe Benefits $214,921.02 reflects reduced staffing
needs due to poor weather conditions. Fav. Grounds Maintenance
$575,165.10, Building Maintenance Charges $124,354.18, Electrical
Service $95,345.97, Natural Gas $106,485.45, Water and Sewer Charges
$16,397.24 due to decreased overall demand due to weather conditions.
Fay. Internal Services due to cost saving measures include: Info Tech
Development $276,920.21, Info Tech Operations $43,822.63 and
Telephone Communications $22,206.63. Unfav. Maintenance Department
Charges ($29,946.79) due to additional GS Security Alarms Systems
equipment, Ad) Prior Years Exp ($229,299.46) related to settlement of prior
period water bill payment. Fav. Building Space Allocation $1,603.80 due to
FY2013 Facilities 'look-back' credit.
NET OPERATING INCOME (LOSS) $ (14,307,387.00) $ (14,160,558.00) $ (12,706,419.46) $ (2,128,551.04) -15.03%
NON-OPERATING REVENUE
(EXPENSE)
$ 11,512,650.00 $ 11,512,650.00 $ 11,796,908.61 $ 284,258.61 2.47% Fay. Property Tax Levy $150,430.20 based on most recent Equalization
report. Fay. Sale of Scrap $15,936.74. Unfav Increase Market Value Invest
($195,358.98) based on derived valuation adjustment from County
Treasurers' Office.
TOTAL INCOME BEFORE TRANSFERS $ (2,794,737.00) $ (2,647,908.00)
TRANSFERS IN
CAPITAL IMPROVEMENT PROGRAM $
(909,510.85) $ (1,844,292.43) -69.65%
TOTAL NET INCOME (LOSS) $ (2,794,737.00) $ (2,647,908.00) $ (909,510.85) $ (1,844,292.43)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 98,859,474.11
$ 97,949,963.26
71312013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DRAIN EQUIPMENT FUND { 63908)
OPERATING REVENUES:
Inside $27,831,635.00 $27,831,635.00 $26,455,060.58 ($1,376,574.42) -4.95% Unfav - Reimbursement Salaries ($1,502,968) due to unallocated payroll charges
for turnover and vacant positions offset in Salaries, Overtime and Fringes. Unfav -
Rebilled Charges ($119,667) revenue is determined by a decrease in rebillable
repair jobs, offset by favorable expenses pertaining to the repair jobs. Fay -
Equipment Rental $119,743 due to under estimate of billable equipment charges.
Fav - Reimbursement General $93,264 due to new SCADA project charges to the
enterprise and special revenue funds, offset by Maintenance Contract, Software
Rental Lease Purchase and Training Related expenses. Fav - Vehicle Rental
$26,941 due to under estimate of billable vehicles hours. Fay - Maintenance
Contracts $5,952 a result of increased revenue for SCADA maintenance charges.
Outside 355,000.00 355,000.00 149,248.32 ($205,751.68) -57.96% Unfav - External Rebilled Charges Revenue ($169,544) revenue is determined by
a decrease in rebillable repair jobs, offset by favorable expenses pertaining to the
repair jobs- Unfav - External Dispatch Services ($7,202), External Equipment
Rental ($13,638) and External Maintenance Contracts ($14,368) due to the
SCADA billing for Orion Township ending because they are now on their own
system.
26,186,635.00 28,186,635.00 26,604,308.90 (1,562,326.10) -5.61%
28,254,135.00 28,108,197.00 26,587,142.61 1,521,054.39 5.41% Eav - Salaries $1,491,553, Overtime $6,318 and Fringes $1,343,611 due to
turnover and vacant positions. Fay - Depreciation Equipment $65,637 and
Depreciation Vehicles $65,283 due to over estimated depreciation for items
reaching the end of their useful lives. Fav - Natural Gas $9,289 a result of lower
cost. Fav - Insurance Fund $9,280 the result of a decrease in the number of
department owned vehicles. Fav - Maintenance Department Charges $7,074 over
estimate in charges to the department for SCADA dispatch services. Fav -
Protective Clothing and Equipment $7,027 due to decreased spending for
replacement and maintenance on gas detectors. Fav - Interest Expense $6,797 a
result of the decreasing principal balance and decrease in variable interest rate
related to the Drain Equipment Storage Building and the borrowed GWK Funds for
9 Vwlni-s. anti .letter trunk
Fay -Travel and Conference $5,000 decrease use of seminars for training on the
use of new applications. Fay - Equipment Maintenance $17,349, Maintenance
Vehicles $7,000, Computer Supplies $5,020, Expendable Equipment Expense
$10,278 the result of actual spending being less than budget projection. Unfav -
Material and Supplies ($689,736) and Drain Equipment Materials ($3,301) the
result that the budget needs to be updated far these items being tracked thmugh
CAMS. Unfav - Maintenance Contract ($35,000), Software Rental Lease Purchase
($185,180) and Training Related ($11,820) due to new SCADA project, offset by
favorable Reimbursement General revenue for charging expenses to various
enterprise and special revenue funds. Unfav - Drain Equipment Labor ($159,286)
due to budget being less than anticipated. Unfav - Contracted Services ($106,180)
due to repair work for SCADA assessment project.
Total Revenue
OPERATING EXPENSES
7143/2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-------- -----___
- Motor Pool ($96,476) budget not set to actual historical usage. Unfav -
Telephone Communications ($53,317) a result that line item needs to be adjusted
for the billing of the Real Time Locating system cost Unfav - Motor Pool Fuel
Charges ($45,088) because fuel usage and cost increased much more than
anticipated. Unfav - Information Technology Development ($14,634) for
maintenance performed on the Automatic Meter Reading System. Unfav -
Laboratory Supplies ($7,347) a result that a budget needs to be developed for
ldexx laboratory supply charges. Unfav - Adjustment Prior Years Expense
($4,819) due to Knollwood County Club rental lease agreement to pay for 2007
through 2012 taxes on radio tower used for SCADA equipment. Unfav -
Equipment Repair ($14,837), Equip Repair Motor Vehicle ($45,853), Small Tools
($20,900), Office Supplies ($4,498), Information Technology Operations ($33,575),
Drain Equipment ($10,408) the result of actual spending being more than budget
projection.
NET INCOME (LOSS) BEFORE (67,500.00) 78,438.00 17,166.29 (61,271.71) -78.11%
NON-OPERATING REVENUE4EXPENSE; 67,500.00 67,500.00 28,810.08 (38,689.92) -57.32% Unfav - Vehicles ($35,002) due to sale of items at county auction being less than
anticipated budget Unfav - Income from Investment ($9,457) the result of low
interest rates. Fay - Sale of Equipment $6,452 due to sale of items at county
auction being more than anticipated budget.
TRANSFER IN 0.00%
TRANSFERS (OUT) 0.00%
NET REVENUES OVER (UNDER) $0.00 $145,938.00 $45,976.37 ($99,961.63)
EXPENSES
TOTAL NET ASSETS - BEGINNING 4,553,906.66
TOTAL NET ASSETS - ENDING
$4,599,883.03
§3/2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED
BUDGET
LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue
VARIANCE
FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
- Fav. due to reimbursements from third parties pursuant to lawsuits.
AMENDED FY 2013
BUDGET ACTUAL
119,113.63 $ 119,113.63
Inside Revenue
Total Operating Revenue
-18.53% Unfav. due to rebills to departments lower based on actual premiums
paid, offset by decrease in expense.
$ 2,698,259.00 $ 2,698,259.00 $ 2,317,264.51 $ (380,994.49) -14.12%
41.56% - Fav. due to actual premiums $1,470,000 less than expected due to
insurance market fluctuations and rates, offset by decrease in revenue.
Fringes fav. $36,000 due to reduction in hospitalization rates and
retirement. Fav. indirect costs $86,500 due to actual charges
developed after budget finalization. Unfav. medical supplies ($9,200)
due to unbudgeted purchases of AED supplies.
2,698,259.00 2,698,259.00 2,198,150.88 (500,108.12)
OPERATING EXPENSE $ 3,840,942.00 $ 3,839,437.00 $ 2,243,605.45 $ 1,595,831.55
CLAIMS PAID
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
768,500.00 768,500.00 1,781,638.14
$ 4,609,442.00 $ 4,607,937.00 $ 4,025,243.59
(1,911,183.00) (1,909,678.00) (1,707,979.08)
(1,013,138.14) -131.83% Unfav. due to increase in reserve balance based on AON actuarial
estimate of loss reserves. Offset by fay. professional services
expenses.
$ 582,693.41 12.65%
201,698.92 -10.56%
NON-OPERATING REVENUE (EXPENSE) 400,000.00 400,000.00 33,955.12 (366,044.88) -91.51% Unfav. due to lower than expected available cash balance and low
interest rates.
NET REVENUES OVER/(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (1,511,183.00) $ (1,509,678.00) (1,674,023.96) $ (164,345.96)
16,470,258.35
14,796,234.39
11/23/2013
76
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT
RETIREMENT ADMINISTRATION
RETIREMENT ADMINISTRATION - PTNE
DEFINED CONTRIBUTION PLAN
DEFINED CONTRIBUTION PLAN - PTNE
EMPLOYEE IN-SERVICE TRAINING
EMPLOYEE BENEFITS UNIT
FLEX BENEFIT PLAN
WELLNESS UNIT
FRINGE BENEFITS
TUITION REIMBURSEMENT
RETIREMENT HEALTH SAVINGS
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
PRESCRIPTION COVERAGE INSURANCE
DENTAL INSURANCE
VISION INSURANCE
DISABILITY INSURANCE
SHORT TERM DISABILITY
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
INVESTMENT INCOME
EXT - FLEX BEN MEDICAL EMPLOYEE
EXT - MEDICAL INSURANCE
EXT - PRESCRIPTION DRUG REBATES
EXT - DENTAL INSURANCE
EXT - VISION INSURANCE
EXT - FLEX BEN LIFE INSURANCE
EXT - FLEX BEN DENTAL INSURANCE
E)(T - FLEX BEN VISION INSURANCE
EXT - FORFEITURE OF DEPOSITS
EXT - PREMIUM ADJUSTMENT
EXT - TRAINING
EXT - WELLNESS
EXT - OTHER REVENUE - ICMA REBATES
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
48,561,700
2,275,500
128,000
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
49,383,555
2,451,703
41,396
14,157,540
187,227
1,384,361
871,239
204,010
507,829
98,812
264,698
826,423
538,541
14,279,236
821,855
176,703
(86,604)
(192,460)
12,227
23,361
29,239
4,010
9,029
3,312
4,698
26,423
(11,459)
(720,764)
• 31,820,000 31,820,000 29,385,883 (2,434,117)
800,000
542,900
5,000,000
280,000
600,000
25,000
2,500
350,000
115,000
105,000
20,000
150,000
800,000
542,900
5,000,000
280,000
600,000
25,000
2,500
350,000
115,000
105,000
20,000
150,000
750,148
408,037
4,949,734
186,366
621,613
16,549
4,709
344,197
96,660
107,102
921,800
5,840
2,780
12,427
592,641
(714,464)
(456,172)
42,601
(47,505)
13,117
213,644
(49,852)
(134,863)
(50,266)
(93,634)
21,613
(8,451)
2,209
(5,803)
(18,340)
2,102
901,800
5,840
2,780
12,427
442,641
10,000,000 10,000,000 9,285,536
3,316,000 3,316,000 2,859,828
216,500 216,500 259,101
2,500,000 2,500,000 2,452,495
13,117
2,683,800 2,683,800 2,897,444
COUNTY OF OAKLAND
FY2013 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2013 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
n•••n•••••n n••••n••••n •••••••••nn
1.69% - Charges from departments favorable due to underestimated budget
7.74% - Favorable due to underestimated budget.
-67.66%
-1.34% - Unfavorable due to overestimated budget. Offset by favorable expense.
6.99%
1.72%
3.47%
2.01%
1.81%
3.47%
1.81%
3.30%
-2.08%
-4.81% - Unfavorable due to overestimated budget. Offset by favorable expense.
-7.65% - Unfavorable due to overestimated budget. Offset by favorable expense.
-7.14% Unfavorable due to increase in employee prescription co-pays. Offset by favorable expense.
-13.76% - Unfavorable due to overestimated budget. Offset by favorable expense.
19.68%
-1.90%
0.00%
7.96% - Favorable due to underestimated budget. Offset by unfavorable expense.
-623%
-24.84% Unfavorable due to low investment rates.
-1.01%
-33.44%
3.60% - Favorable due to more than expected prescription rebates.
-33.80%
8836%
-1.66%
-15.95%
2.00%
4509.00% - Favorable due to International City Management Association (ICMA) forfeitures.
0.00%
0.00%
0.00%
295.09% - Favorable due to more than expected ICMA rebates. Also, includes reimbursement of
S111,674.70 from bond proceeds for expenses related to the Retiree Health Care Refunding
Bonds; offset by unfavorable Professional Services and Muncipal Security expenses.
TRANSFER IN 5,400,000 5,400,095 95 0.00%
TOTAL REVENUE 143,624,200 149,024,200 146,770,673 (2,253,527) -1.51%
7.70312013
ADOPTED AMENDED FY2013 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
------------ n•nn••n
0.00%
0.00%
14.33% - Favorable $297,524 due to less Sick Annual Leave Cash-Out than expected, and $65,000
due to one underfilled position and replacing one FTE with PINE; offset by unfav. ($19,000)
Monitoring Services due to expenses more than expected.
2.36% - Favorable due to overestimated budget. Offset by unfavorable revenue.
20,520,000 20,520,000 20,520,000
28,041,700 28,041,700 28,041,688 12
2,403,500 2,403,500 2,059,184 344,316
14,500,000 14,500,000 14,157,540 342,460
175,000 175,000 187,227 (12,227) -6.99%
5,400,000 5,400,095 (95) 0.00%
1,011,000 1,011,000 761,985 249,015 24.63% - Favorable due to $242,567 less Training expenses than expected, and two full time positions
filled with PTNEs.
350,000 350,000 221,908 128,092 36.60%
842,000 842,000 787,304 54,696 6.50%
200,000 200,000 105,595 94,405 47.20% - Favorable due to less employees opting out of insurance than expected.
498,800 498,628 440,026 58,602 11.75%
95,500 95,500 94,444 1,056 1.11%
260,000 260,000 123,232 136,768 52.60% - Favorable due to projected costs less than budget projections.
800,000
900,000
15,000,000
37,100,000
10,600,000 10,600,000 9,259,926
- Favorable due to overestimated budget. Offset by unfavorable revenue.
- Favorable due to overestimated budget and BCBS adjustments based on actual claims.
Partially offset by unfavorable revenue.
12.64% - Favorable due to increase in employee prescription co-pays. Offset by unfavorable revenue. 1,340,074
3,456,000 3,456,000 3,002,652 453,348 13.12% - Favorable due to overestimated budget. Offset by unfavorable revenue.
17.34%
0.72%
- Unfavorable due to underestimated budget. Offset by favorable revenue.
38.98% - Favorable due to underestimated budget. Partially offset by unfavorable revenue.
7.12%
0.00% - Unfavorable due to Aetna life insurance deposit account that was closed out in prior year.
0.00% - Unfavorable due to expenses paid for Retiree Health Care Refunding Bonds; expenses were
reimbursed from bond proceeds and reflected in Ext - Other Revenue.
324,000 324,000 267,805 56,195
2,500,000 2,500,000 2,481,903 18,097
2,683,800 2,683,800 2,835,656 (151,856)
800,000 800,000 488,128 311,872
262,900 262,900 244,178 18,722
150,010 (150,010)
117,527 (117,527)
0.00% - Unfavorable due to payment to the State of Michigan for municipal security charge for
Retiree Health Care Refunding Bonbs; expenses were reimbursed from bond proceeds and
0.00% - Unfavorable due to new annual federal Patient Centered Outcome Research Institute Tax.
16.53% - Favorable due to actual charges developed after budget finalization. 300,000 300,000
2,000
7,880
250,413
(2,000)
(7,880)
49,587
143,624,200 149,024,028 136,920,398 12,103,630 8.12%
0.00 172.00 9,850,275 9,850,103
25,084,093
34,934,368
800,000
900,000
15,000,000
37,100,000
826,423
884,517
14,280,626
28,920,526
(26,423)
15,483
719,374
8,179,474
-3.30%
1.72%
4.80%
22.05%
COUNTY OF OAKLAND
FY2013 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
'FRINGE BENEFITS FUND 67800
---------------------
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINC.
RETIREES MEDICAL - VEBA DEBT INT.
RETIREMENT ADMINISTRATION
DEFINED CONTRIBUTION PLAN
DEFINED CONTRIBUTION PLAN - PTNE
PENSION CONTRIBUTION EXPENSE
EMPLOYEE 1N-SERVICE TRAINING
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
PROFESSIONAL SERVICES
MUNICIPAL SECURITY
PATIENT CENTERED OUTCOME RESEARCH
INDIRECT COSTS
TOTAL EXPENSE
NET REVENUE OVERAUNDER) EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
782312013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAV1(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCE
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE $4,875,421.00 $4,875,421.00 $4,379,399.56 ($496,021.44) -10.17% - Unfav. aviation gas ($141,101) due to lower than anticipated gas
concessions; reduction in land lease ($108,138) due to lower than
anticipated lease concessions; and t-hangar rental reduction ($402,263) due
to a decrease in number of t-hangars leased. Fay. reimb US customs
services $207,643, offset by unfav. US customs service expense.
OPERATING EXPENSE 6,646,949.00 6,646,495.00 6,653,185.03 (6,690.03) -0.10% - Unfav. US customs services ($43,422), offset by reimb US customs services
revenue; depreciation ($246,818) due to closing current and prior years
capital projects; and electrical service ($26,057) due to higher than expected
utility bills. Fay. indirect costs $68,995 due to actual charges developed after
budget finalization; personnel expense $132,258 due to two under-fflled
positions, employee turnover, and hospitalization costs less than expected;
insurance fund $88,088 due to actual premiums less than expected due to
insurance market fluctuations and rates; custodial services $11,600 due to
Oakland County no longer providing custodial services and the Airport hiring
an outside agency; and info tech development $8,899 due to charges being
less than expected.
NET OPERATING INCOME (LOSS) ($1,771,528.00) ($1,771,074.00) ($2,273,785.47)
($502,711.47) 28.38%
NON-OPERATING REVENUE (EXPENSE) 278,744.00 278,744.00 239,741.55 (39,002.45) -13.99% Unfav. income from investments ($153,270) due to lower than expected
interest rates; Fay. Federal grants $111,668 due to interest recovery on
Economic Recovery Act Bonds. Fay. gain on sale of equipment $2,599 due
to items sold at County auction.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($1,492,784.00)
TRANSFERS IN 0.00
CAPITAL CONTRIBUTION 1,586,804.00
($1,492,330.00)
0.00
1,586,804.00
($2,034,043.92)
0.00
666,880.14
($541,713.92)
0.00
($919,923.86)
0.00%
-57.97% Unfav. capital asset contributions ($919,924) due to less than expected
capital project closings.
TOTAL NET INCOME (LOSS) $94,020.00 $94,474.00 ($1,367,163.78) ($1,461,637.78)
TOTAL NET ASSETS - BEGINNING $ 82,639,499.64
TOTAL NET ASSETS - ENDING
$81,272,335.86
11/23/2013
79
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY2Q13 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue $ 50,000.00 $ 50,000.00 $ 147,478.67 $ 97,478.67 194.96% - Fay. increased warranty reimbursement $57,169 due to GM
warranty claims handled in-house; increase in ext other
revenue $21,182 due to higher than expected subrogation
payments for vehicle damage; increase in ext-productive labor
revenue $20,704 due to CVT's requesting more service.
Unfav. ext-parts and accessories revenue ($1,576) due to
fewer external repairs.
8,043,391.00 # 6,760,691.00
7,730,220.00 7,540,847.00
Inside Revenue
Total Revenue
OPERATING EXPENSE
OPERATING INCOME (LOSS)
7,758,152.65 $ 997,461.65 14.75% Fav. gasoline oil grease charges $340,441 due to increase in
cost of gasoline, offset by unfav. gasoline charges expense;
increase in leased equipment $559,726 due to new leased
vehicles under new billing method; increase in parts and
accessories $57,098 due to higher than anticipated repairs;
increase in productive labor $46,218 due to higher vehicle
repairs handled in-house. Unfav. sublet repairs ($6,587) due to
repairs being made in-house.
7,964,488.99 $ (423,641.99) -5.62% - Unfav. gasoline charges ($329,119) due to higher fuel costs,
offset by favorable gasoline oil grease revenue charges;
increase in depreciation ($96,671) due to more vehicles
purchased and total costs higher than expected; increase in
expendable equipment ($104,398) due to approved vehicle
purchases in the 4th quarter. Fay. personnel $52,577 due to
lower retirement and hospitalization costs; decrease in
insurance expense $35,707 due to premium savings; decrease
in info tech development charges $18,393 as no costs were
incurred as originally projected.
$ 8,093,391.00 $ 6,810,691.00 $ 7,905,631.32 $ 1,094,940.32
$ 363,171.00 $ (730,156.00) $ (58,857.67) $ 671,298.33
NON-OPERATING REVENUE
(EXPENSE)
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
190,000.00 190,000.00 354,290.46 $ 164,290.46 86A7% Fay. gain on sale of vehicles $92,801 due to selling more
vehicles with no salvage value under new billing method,
increase sale of equipment $81,615 due to sale of used
vehicles. Unfav. income from investments ($12,345) due to
lower than expected available cash balance and lower interest
rates.
$ 553,171.00 $ (540,156.00) $ 295,432.79 $ 835,588.79
TRANSFERS IN / (OUT) (1,126,493.00) (1,126,493.00) 0.00%
80
11/23/2013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY2013 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF
FUND BAL.)*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 553,171.00 5(1,666,649.00) $ (831,060.21) $ 835,58819
$ 8,984,237.98
$ 8,153,177.77
81
11/23/2013
Inside Revenue
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
• nn-n••n••n no Yr....ft, ••••••••n., •••,••n••••••••,••••••n••,••n••••.•n,....0
$312,392.00 $445,192.02 132,800.02 4251% Fay. External - Other Revenue $103,779 for insurance claims reimbursement for
mold remediation and storm flood damage of County buildings. Also fav., External
Agencies Revenue $29,021 primarily for receipt of rental payments from Oakland
County Credit Union for temporary rental of former Boy Scouts building.
25,782,904.00 25,823,512.00 24,868,420.58 (955,091.42) -310% - Reduced Office Space rental revenue ($1,080,320) due to fiscal year-end look-
back adjustment to departments to reduce Fund equity; partially offset by fav.
Maintenance Department Charges revenue $103,696 based on increased level of
maintenance service requests from departments; Refund of Prior Years
Expenditure $11,634; and Gain on Sale of Equipment $9,898.
1FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue $353,000.00
OPERATING EXPENSES
Total Revenue $26,135,904.00
$25,352,415.00
$26,135,904.00
$25,349,995.00
$25,313,612.60
$23,760,023.02
($822,291.40)
$1,589,971.98
-3.15%
6.27% -Fay. Natural Gas/ Fuel Oil $823,248 due to lock-in of favorable long-term pricing
contracts and moderate weather conditions; fay. Electrical Service $517,221 due to
lower-cost third-party contracts and savings from energy conservation initiatives
implemented by FM&O; fav. Indirect Costs $218,699 due to determination of costs
subsequent to budget formulation; fay. Salaries and Fringe Benefits $877,695 due
to turnover; fay. Overtime $85,613 due to moderate weather conditions for snow-
plowing activity; fay. Road Salt $66,065 reflecting expected road salt usage and
implementation of new guidelines to reduce the amount of salt applied per run; fay.
Garbage & Rubbish Disposal $73,485 due to reduced volume caused by recycling
efforts; fay. Maintenance, Grounds, and Material & Supplies $29,201 due in part to
increased usage of Security Supplies account; and fay. IT Operations $33,168,
Software Lease & Support $26,000, Laundry & Cleaning $12,489; Expendable
Equipment $10,978; Convenience Copier $6,761; and Insurance Fund $5,396
based on required usage.
Favorability is partially offset by unfav. Sublet Repairs ($1,013,738) based on level
of repair services required to maintain and repair County buildings and equipment,
including mold remediation and storm flood damage; Security Supplies ($75,604)
due to increased security requirements for County buildings and equipment; Water
& Sewage Charges ($29,645) based on required usage and settlement of past
billings; Equipment Maintenance ($22,439) for truck restoration to extend service
life and eliminate need to purchase new vehicle; Rent ($15,704) due to continuation
of temporary equipment storage; IT Development ($32,771) primarily for website
enhancements; Motor Pool & Motor Pool Fuel Charges ($5,911); Gasoline Charges
($8,722) based on required usage for department-owned equipment; and
Adjustment Prior Years Expenditures ($5,791).
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS $783,489.00 $785,909.00 $1,553,589.58 $767,680.58
NON-OPERATING REVENUE $137,500.00 $137,500.00 $102,279.39 ($35,220.61) -25.61% - Unfav. Investment Income due to low rate of return.
137 FACILITIES INTERNAL FORE.xlsx 12013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
TRANSFERS IN
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
193,293.43
(2,266,000.00) (2,266,000.00) (2,338,762.45)
193,293.43 0.00% - Transfers In from Project Work Order Fund for closed Maintenance Projects.
(72,762.45) 0.00% - Transfers Out to Project Work Order Fund to close Maintenance Projects.
($1,345,011.00) ($1,342,591.00) ($489,600.05) $852,990.95
$12,415,135.56
$11,925,535.51
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
137 FACILITIES INTERNAL FORE.xlsx 182013
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS ! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
VARIANCE
FAW(UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Operations (63600)
$1,178,407.74 $308,666.74 35.49% - Fay. Enhanced Access Fees $293,641 due to increased customer usage; Sale of Equip
$9,603 due to auction proceeds and Deferred Land File Tax $18,473 due to increased
tax & assessment billings. Partially offset by unfav,Outside Agencies ($12,324) and
Reimb Equalization Services ($777) due to reduction in external customer requests.
21,894,263.39 (3,158,377.61) -12.61% - Unfav. CC Dept'l & Non Gov Dev ($2,383,215) due to rates remaining at prior year
levels & limited resources available to complete development due to vacancies; OC
Dept! Ops & Non Gov Ops ($512,087) actuals lower than budget and Equip Rental
($263,075) due to lower than anticipated usage for Convenience Copier.
OPERATING REVENUES:
Outside $848,992.00 $869,741.00
Inside 25,049,575.00 25,052,641.00
$25,898,567.00 $25,922,382.00 $23,072,671.13 ($2,849,710.87) -10.99%
$30,911,401.00 $31,847,699.00 $27,382,452.33 $4,465,246.67 14.02% - Fay. Sal & FB $2,673,520 due to vacancies; Deprec $925,343 for IT capital projects in
progress not fully operational; Equip Maint $343,413 due to lower than anticipated
hardware rnaint costs; Indirect Cost $557,920; Communications $229,084 due to rate
reductions; Copier $328,234 and Mem Dues $9,674 due to lower than anticipated
costs; Maint Contract $83,648 due to new office equipment purchases under warranty;
Travel $37,645 due to decline in staff attending conferences; Supplies $12,375, Mileage
$7,605, Printing $58,945 & Internal Svc $59,440 based on actual usage. Partially offset
by unfav. Prof Svcs ($97,474) for previously approved IT projects; Software Maint
($429,990) due to timing of software support; Exp Equip ($73,372) due to equip
replacement; Ad) Pr. Exp ($29,633); Contracted Svcs ($209,175) due to increase in
costs & Charge Card Fees ($21,955) for increase of credit card charges.
($5,012,834.00) ($5,925,317.00) ($4,309,781.20) $1,615,535.80
180,500.00 180,500.00 84,001.23 (96,498.77) -53.46% Unfav. Interest Income due to lower rates and cash balance than anticipated.
2,406,676.00 2,641,423,00 2,641,423.00 0.00 0.00%
0.00%
0.00 0.00%
($2,425,658.00) ($3,103,394.00) ($1,584,356.97) $1,519,037.03
TOTAL OPERATING REVENUE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
NET REV OVER(UNDER) EXP*
TOTAL NET ASSETS - BEGINNING 21,490,918.81
TOTAL NET ASSETS - ENDING $19,906,561.84
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
84
TOTAL OPERATING REVENUE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$2,844,000.00
$3,316,247.00
$2,844,000.00
$3,321,132.00
$2,700,496.58
$2,638,837.95
($143,503.42) -5.05%
$682,294.05 20.54% Fav. Deprec $212,659, Comm $160,611 and Maint Equip $19,593 subsequent to
budget; Exp Equip $109,250 due to decreased demand for equipment replacements;
Sublet Repairs $72,017 due to lower than anticipated repair volume; Indirect Cost
$65,844; Software Maint $28,688 due to lower maintenance rates; Tower Charges
$7,597 due to decreased pager usage and Internal Svcs $7,891 due to actual usage;
Travel $5,200 & Prof Svcs $1,872 due to decreased costs; FB $1,632 due to reduced
FB rate. Partially offset by unfav. Voice Mail ($10,562) due to higher than anticipated
costs.
($472,247.00) ($477,132.00) $61,658.63 $538,790.63
30,000.00 30,000.00 27,897.69 (2,102.31) -7.01% Unfav. Interest Income due to lower rates and cash balance than anticipated.
3,544.00 3,544.00 0.00%
0.00%
($442,247.00) ($443,588.00) $93,100.32 $536,688.32
3,825,960.19
$3,919,060.51
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
VARIANCE
FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Telephone Communications (67500)
$30,000.00
2,814,000.00
OPERATING REVENUES:
Outside
Inside
$30,000.00 $11,590A1 $ (18,409.59) -61.37% Unfav. Sale of Phone External due to reduction in landline charges due to the closing of
Golden Oaks.
2,814,000.00 $2,688,906.17 (125,093.83) -4,45% Unfav. Sale of Phone Internal due to reduction in telephone landline rates.
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
85
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
Information Technology - CLEMIS (53500)
AMENDED
BUDGET
FY 2013
ACTUAL
VARIANCE
FAV/(UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES:
Outside $3,720,978.00 $3,720,978.00 $3,715,949.23 ($5,028.77) -0.14% Unfav. CLEMIS Crash ($116,125) due to less than anticipated agencies participating in
Crash program. Partially offset by fav. Maintenance Contracts $21,190 Livescan maint
after warranty; Access Fee Oakland $36,738 due to actual law enforcement FTE count
used for billing higher than budget projection; In-Car Terminals External $16,744 due to
increase in fleet of CLEMIS agencies; Clemis Citation $29,360 & Crime Mapping $4,910
due to increased usage by Oakland and non-Oakland agencies & Rebilled Charges
$2,155 billed to Tier 2.5 & 3.0 agencies for connectivity costs.
Inside 2,118,396.00 2,119,506.00 1,211,246.61 (908,259.39) -42.85% Unfav. Service Fees ($911,972) based an actual billing for Computer Aided Dispatch
(CAD) exp charge directly to Radio & OC Dept Ops ($4,158). Partially offset by fav.In-
Car Terminals Internal $4,625 due to Mobile Data participation count higher than budget
projection and Reimb General $3,246 for CLEMIS staff supporting Sheriff projects.
TOTAL OPERATING REVENUE $5,839,374.00 $5,840,484.00 $4,927,195.84 ($913,288.16) -15.64%
OPERATING EXPENSES $8,165,042.00 $8,241,397.00 $6,918,836.32 $1,322,560.68 16.05% Pay. Sal & FB $721,945 due to vacancies; Prof Svcs $194,872 due to contractual
services funded Through grants for Records Management System (RMS) upgrade; Rebill
Svcs $42,721 is favorable based on actual connectivity costs to Tier 2.5 and 3.0
agencies; Equip Maintenance $115,861 due to less than anticipated cost of repairs;
Travel $4,002 due to reduced traveling to conferences; Exp Equip $4,819 for equip
replacement; Deprec $167,554 & Comm $211,267 due to actual costs less than
anticipated; Internal Svcs $288,668 based on actual usage. Offset by unfav. Bank
Charges ($94,700) due to cost for paypal services for E-Commerce transactions;
Indirect Cost ($14,471); Supplies ($2,633) based on usage & Software Lease
($317,345) for software purchases required by CLEMIS tech support.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
NET REV OVER(UNDER) EXP*
($2,325,668.00) ($2,400,913.00) ($1,991,640.48) $409,272.52
35,000.00 35,000.00 62,149.69 27,149.69 77.57% Fair. primarily due to Interest Income; higher cash balance than anticipated.
2,044,186.00 2,114,641.00 2,114,641.00 0.00%
0.00%
0.00 0.00 2,189,505.63 2,189,505.63 0.00% Fav. Capital Contributions revenue due to Radio fund contributions for the CAD
Upgrade project.
($246,482.00) ($251,272.00) $2,374,655.84 $2,625,927.84
TOTAL NET ASSETS - BEGINNING 15,685,376.01
TOTAL NET ASSETS - ENDING $18,060,031.85
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
86
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2013 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Radio Communications (53600)
OPERATING REVENUES:
Outside $6,303,139.00 $6,303,139.00 $5,774,076.98 ($529,062.02) -8.39% Unfav. E-911 ($653,066) due to decreased volume of users and Outside Agency
Revenue ($57,396) due to fewer non-emergency agencies than anticipated. Partially
offset by fav. Antenna Site Mgt $126,601 due to additional equipment added by co-
locators; Pr. Yr Adj $54,701 due to rents paid in FY 2012 which should have been
classified as a prepayment in FY 2012 and expensed in FY 2013.
Inside 311,000.00 311,000.00 540,602.47 229,602.47 73.83% Fav. Parts Access $223,859 due to reimbursement by participating agencies for equip
replacement; Leased Equip $1,599 due to higher than anticipated non-public users of
the new system and Productive Labor $4,144 due to MDC repairs for OC Agencies.
TOTAL OPERATING REVENUE
$6,614,139.00 $6,614,139.00 $6,314,679.45 (5299,459.55) -4.53%
OPERATING EXPENSES $10,247,682.00 $10,244,892.00 $9,548,966.59 $695,925.41 6.79% Fav. Sal & FB $204,618 due to vacancies; Deprec $177,470 due timing of additional
capitalized costs for coverage enhancements at cell tower sites; Internal Svcs $899,997
for Info Tech CLEMIS due to E911/ related connectivity tower; Indirect Cost $27,908
subsequent to budget projection; Maint Contract $196,625 due to less than anticipated
for maintenance and support; Travel $15,818 due to decline in out-of-state training;
Special Projects $26,431 due to timing of projects including tower painting; Rebillable
Svcs $500; Supplies $81,184 & Util $19,132 based on actual usage. Partially offset by
unfav. Prof Svcs ($389,321) due to CAD Upgrade project enhancements; Exp Equip
($11,263) due to purchase of equipment required for the CAD Upgrade project; Software
Maint ($211,105) due to reclassification of E911 related costs; Comm ($11,219) for
connectivity costs for cell tower sites used for coverage enhancements of the Radio
system; Tower Charges ($28,383) addition of leased cell tower sites for coverage
enhancement; Ad] Pr Yr Rev ($73,137); Equip Maint ($83,957) due to higher than
anticipated maintenance costs of the radio system and Software Lease ($145,373) 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) ($3,630,753.00)
180,000.00 180,000.00
28,800.00
(486,000.00) (1,147,145.00)
($3,234,287.14)
33,886.01
28,800.00
(1,147,145.00)
$396,465.86
(146,113.99) -81.17% Unfav. Interest Income due to lower cash balance than anticipated.
0.00%
0.00%
0.00%
($3,939,543.00) ($4,569,098.00) ($4,318,746.13) $250,351.87
TOTAL NET ASSETS - BEGINNING 55,650,673.95
TOTAL NET ASSETS - ENDING $51,331,927.82
Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
87
3,000.00 3,000.00 2,571.85 (428.15) -14.27% Unfav. Interest Income due to lower cash balance than anticipated.
430,185.00 430,185.00 416,821.50 (13,363.50) -3.11% Unfav. as General Fund transfer is based on actual billings.
0.00%
($8,742.00) ($9,637.00) ($22,318.19) ($12,681.19)
COUNTY OF OAKLAND
FY 2013 YEAR END REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2013
ACTUAL
VARIANCE
FAV/ILINFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Fire Records Management ( 53100)
$216,160.00 $175,164.23 ($40,995.77) -18.97% Unfav. primarily due to Outside Agencies participation due to the timing of
implementation of anticipated new member agencies.
OPERATING REVENUES:
Outside $197,000.00
TOTAL OPERATING REVENUES $197,000.00 $216,160.00 $175,164.23 ($40,995.77) -18.97%
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP*
$658,982.00 $616,875.77
($442,822.00) ($441,711.54)
6.39% Fay. Sal & FB $18,240 due to vacancies; Comm $18,870 due to decrease in
connectivity rates; Exp Equip $7,000 due to decreased equipment purchases for
maintaining the system; Software Maint $3,456 due to decrease in maintenance costs;
Software Rental Lease $13,360 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 $3,995 due to decrease in staff traveling to off site
conferences. Offset by unfav. Indirect Cost ($15,141); Deprec ($3,700) and Internal
Svcs ($5,974) due to actual usage.
$42,106.23
$1,110.46
$638,927.00
($441,927.00)
TOTAL NET ASSETS - BEGINNING 467,255.37
TOTAL NET ASSETS - ENDING $444,937.18
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 Adi in Expenses.
88
FY 2013 BUDGET AMENDMENTS
FY 2013 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. #12249 - 1011812012
Sheriffs Office - OCCMHA Agreement Continuation of Expanded JAWS & Related Positions
M.R. #12257 - 11/0112012
County Executive - Auditing and Purchasing Reorganization
M.R. 11/01/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
$ 418,655,204.00
$ 128,626.00
$ (145,228.00)
MR. #12270 - Springfield Twp.
M.R. #12271 - Brandon Twp.
M.R. #12272 - Orion Twp.
M.R. #12273 - Bloomfield Twp.
M.R. #12274 - Oakland Twp.
M.R. #12264 11/01/2012
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Commerce Twp.
$ 24,279.00
$ 22,000.00
$ 22,333.00
$ 48,177.00
$ 31,235.00 $ 148,024.00
21,768.00
M.R. 11128/2012
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #12282 - Independence Twp.
M.R. #12283 - Highland Twp.
M.R. #12284 - City of Troy
50,000.00
19,564.00
46,667.00 $ 116,231.00
M.R. #12294 11/2812012 9,404.00
Circuit Court - 2013 Michigan Drug Court Grant Program (Juvenile Treatment Court) Grant Acceptance
M.R. #12295 11/28/2012 18,940.00
Circuit Court - 2013 Michigan Drug Court Grant Program (Adult Treatment Court) Grant Acceptance
M.R. #12322 12113/2012
Management & Budget Fiscal Year 2012 Year-End Report and Budget Amendments
Encumbrances
Carry Forwards
M.R. #12304 12/13/2012
Circuit Court - FY 2013 Circuit Court Position Changes
M.R. #12336 12/13/2012
Clerk/Register of Deeds - Position Funding Changes and Creation of New Position
$ 369,357.34
$ 2,117,410.00 $ 2,486,767.34
(30,430.00)
$ (447,079.00)
M.R. 02/07/2013
Board of Commissioners - Tr-Party Road improvement Program (Planned Use of Fund Balance)
M.R. #13015- City of Sylvan Lake
M.R. #13016- West Bloomfield Twp.
M.R. #13019 - City of Farmington Hills
M.R. #13013 02/0712013
Department of Facilities Management - Memorandum of Agreement with US Dept of Commerce
M.R. #13027 03/06/2013
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
89
FY 2013 BUDGET AMENDMENTS
M.R. #13064 - 03/21/2013
M&B FY 2013 First Quarter Report
Adjustments to Human Resources
Adjustments to Circuit Court
Adjustments to Public Services - Animal Control
Adjustments to Economic Development
Adjustments to Cleric/Register of Deeds
Adjustments to Sheriffs Office
$ 80,000.00
$ 50,000.00
$ 30,500.00
$ 163,133.00
$ (186,711.00)
$ 584,926.00 $ 721,848.00
M.R. 03/21/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13060 - Lyon Twp
KR, #13061 - City of Rochester Hills
M.R. #13051 - 03/21/2013
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Pontiac
M.R. #13070 - 03/21/2013
Sheriffs Office - Contract Amendment for Law Enforcement Contract in Independence Twp
46,070.00
105,029,00 $ 151,099.00
77,047.00
84,879.00
M.R. 04/17/2013
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. 05/09/2013
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 $ 227,560.00
M.R. #130137 05/09/2013
Public Services/Medical Examiner's Office - Office Position Deletion and Creation 11,791.00
M.R. #13093 05/09/2013
Economic Development and Community Affairs - 2013 Region 10 Admin Support Grant 10,000.00
M.R. 05/22/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
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 05/22/2013
Facilities Management - Property Management Specialist
M.R. #13109 05/22/2013
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 06/13/2013
Health & Human Services - Contract & Addendum with MDEQ
23,363.00
31,477.00
21,729.00
17,800.00
28,367.00
25,542.00 $ 148,278.00
(11,891.00)
7,896.00
42,199.00
$ (13,296.00)
20,215.00
90
FY 2013 BUDGET AMENDMENTS
M.R. #13143 0611312013
Sheriffs Office - Addition of Two Positions in Forensic Lab Reimbursed by HIDTA
M.R. #13161 0611312013
Sheriffs Office - 2013 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
$ 643,695.00
$ (186,879.00)
$ 20,000.00
$ 21,680.00
$ (124,922.00) $ (270,121.00)
M.R. 07/17/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #13167 - City of Auburn Hills
M.R. #13168 - City of Auburn Hills
M.R. #13169 - City of Bloomfield Hills
M.R. #13170 - Charter Township of Commerce
MR. #13171 - Charter Township of West Bloomfield
M.R. #13172 - Township of Addison
M.R. #13173 - City of Novi
MR. #13175 - Township of Rose
M.R. #13165 - 07/1712013
Sheriffs Office - Contract Amendment #3 for Law Enforcement in the City of Pontiac
M.R. #13187 -07/17/2013
Sheriffs Office - Contract for Police and Fire Dispatch Services for the Village of Holly
M.R. #13188 - 07117/2013
Sheriffs Office - Contract for Police and Fire Dispatch Services for the Township of Groveland
M.R. #13189 - 07/17/2013
Prosecuting Attorney - 2013 Position Changes
M.R. 0810112013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
29,331.00
100,000.00
15,712.00
150,000.00
150,000.00
10,070.00
174,476.00
43,785.00 $ 673,374.00
2,676.00
11,502.00
6,074.00
(1,458.00)
M.R. #13193 - 08/0112013
Sheriffs Office - Contract Amendment #1 for Law Enforcement in Oakland Township
M.R. #13196 - City of Rochester Hills
M.R. #13197 - City of Orchard Lake Village
M.R. #13199 - City of Northville
M.R. #13200 - City of Lake Angelus
M.R. #13195 - 08101/2013
Circuit Court - Use of Mediation Funds
M.R. #13204 - 08/01/2013
Sheriffs Office - Marine Patrol Services Agreement with City of Sylvan Lake
M.R. #13192 -08101/2013
Sheriffs Office - Contract Amendment #4 for Law Enforcement in City of Pontiac
$ 76,015.00
$ 7,007.00
$ 69,341.00
$ 18,000.00 $ 170,363.00
6,097.00
10,000.00
1,645.00
$ (28,995.00)
M.R. 08/14/2013
Board of Commissioners - Tr-Party Road improvement Program (Planned Use of Fund Balance)
M.R. #13210 - Charter Township of Orion
M.R. #13207 - 08/14/2013
Economic Development & Community Affairs - Position Changes
45,550.00
(26.00)
91
$ 25,000.00
$ 200,000.00
$ 2,000,000.00
$ 215,500.00
$ 93,791.00
$ (25,996.00)
$ (1,068,000.00) $ 1,440,295.00
$ (26,117.00)
FY 2013 BUDGET AMENDMENTS
M.R. 08/2912013
Board of Commissioners - Tr-Party Road improvement Program (Planned Use of Fund Balance)
M.R. #13219 - Charter Township West Bloomfield (additional appropropriation for existing project) $ 66,000.00
M.R. #13234 - 09/19/2013
M&B FY 2013 Third Quarter Report
Adjustments to BOC AudioNideo Equip for Auditorium
Adjustments for IT PeopleSoft Maint Upgrade
Adjustments for IT Cyber Security Initiatives
Adjustments to Sheriffs Office
Adjustments to Economic Development
Adjustments to Health
Adjustments for Motor Pool Leased Equip & Fuel
M.R. #13248 - 10/0212013
Sheriffs Office - Contract Amendment #1 for Law Enforcement in Charter Township of Brandon
M.R. #13xxx - 12/12113
M & B FY 2013 Year End Report
Adjust Property Tax Revenue
Adjust Clerk Revenue
Adjust Non-Departmental Revenue
$ 268,000.00
$ 361,200.00
$ 1,968,566.00 $ 2,597,765.00
TOTAL AMENDED BUDGET AS OF 09/30/2013 $ 428,219,295.34
92
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2013
Checks Cancelled 16,174.50
Adjustment Prior Years Revenue 271,602.42
Refund Prior Years Expenditure and Prior Year Adjustments 2,434,261.00
Sale of Equipment 9,880.00
Total $ 2,731,917.92
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2013
Adjustment Prior Years Expense
Bank Charges
Fees - Per Diems
Miscellaneous
Refund Prior Years Revenue
Uncollectible Accts Receivable
$ 1,024.60
33,890.55
454.38
1,557.29
366,262.40
298,768.40
Total $ 701,957.62
93
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2013
FUND
Animal Control Legacy Fund
Children's Village Donation Fund
Medical Examiner Library Donation Fund
No Haz Waste donations
AMOUNT
$104,285.23
7,486.59
1,000.00
15,124.00
$127,895.82
Prepared by Fiscal Services - 11/13/2013
94
OAKLAND COUNTY PARKS & RECREATION COMMISSION
Contributions (Donations) - July 1, 2013 - September 30, 2013
ADM 2013 Black Light Night Event Oakland Audubon Society $75.001
ADM General Contribution Union Ad Works $200.00
ADM 2013 Nashville in the Neighborhood Event Genisys Credit Union $3,500.00
ADM Butterfly Count Event MAEOE $125.00
Administration Sub-Total $3,900.00
INC Nature Center Donation Tuning Your Tot CD $5.00
INC Nature Center Donation Tuning Your Tot CD $5.00
INC Nature Center Donation Tuning Your Tot CD $5.00
Independence Oaks Nature Center Sub-Total $15.00
IND 2013 Nashville in the Neighborhood Event White Dove Concessions $100.00
IND General Contribution Union Ad Works $100.00
Independence Oaks Park Sub-Total $200.00
LYP 2013 Howl-O-Ween Dog Park Event Pawsitive Steps LLC $100.00
LYP 2013 Howl-O-Ween Dog Park Event Kristi Valentini $150.00
LYP 2013 Howl-O-Ween Dog Park Event Canine College $500.00
LYP 2013 Howl-O-Ween Dog Park Event Pet Ritz $50.00
LYP General Contribution Michigan JAGS $100.00
Lyon Oaks Park Sub-Total $900.00
ORN 2013 Canines, Coffee & Conversation Event Pawsitive Steps LLC $100.001
Orion Oaks Park Sub-Total $100.00
RDD 2013 FidoFest Dog Park Event Pet Supplies Plus - Store #5 $50.00
RDD 2013 FidoFest Dog Park Event Longview Boarding $100.00
RDD 2013 FidoFest Dog Park Event Pawsitive Steps LLC $100.00
RDD 2013 Canines, Coffee & Conversation Event r Pawsitive Steps LLC $100.00
RDD 2013 FidoFest Dog Park Event PC Woodside Animal Clinic $50.00
Red Oaks Dog Park Sub-Total $400.00
REC 2013 Paraiympic Experience Advantage Mobility $200.00
REC 2014 Paralympic Experience Quality Home Medical $500.00
REC 2015 Paralympic Experience & Sports Expo Hamtramack VFW - Post 41-62 $25.00
REC 2016 Paralympic Experience Rick Andrus $200.00
Recreation Programs & Services Sub-Total $925.00
RNC 1Nature Center Donation I iGeneral Contribution 1 $1.00
Red Oaks Nature Center Sub-Total $1.00
RWP 2013 Dog Swim Event PoochPeople II, Inc $500.001
Red Oaks Waterpark Sub-Total $500.00
SAC 2013 Nashville in the Neighborhood Event Oakland County 4-H Fair Association 1 $2,500.001
Springfield Oaks Activity Center / Park Sub-Total $2,900.00
SPG 1Rotary Park Bridge Plan Donation 1Dave Anderson 1 $50.001
Springfield Oaks Golf Course Sub-Total $50.00
WCM Oakland Uncorked Event Genisys Credit Union $625.00
WCM Master Gardener Program Genisys Credit Union $750.00
WCM MSU Extension Program Genisys Credit Union $1,125.00
WCM County Market Day - OC Health Division Genisys Credit Union $200.00
WCM Obesity Prevention Grant - Transfer of Funds Oakland County Health Division $4,392.00
Waterford Oaks County Market Sub-Total $7,092.00
WWP 2013 Dog Swim Event PoochPeople II, Inc $250.00
WWP 2013 Dog Swim Event Maws & Paws, LLC $250,00
Waterford Oaks Waterpark Sub-Total $500.00
Grand Tota $17,083.00
Page 1 of 1
95
Gala Plir
From:
Sent:
To:
Cc:
Subject:
Soave, Tim <soavet@oakgov.com>
Monday, September 16, 2013 10:16 AM
Gaia'
'Lynn Sonkiss'
FW: Insufficient funds check
For the year end report
From: Palmer, Sue [mailtwpalmersPoakgov,com]
Sent: Monday, September 16, 2013 9:09 AM
To: 'Soave, Tim'
Subject: RE: insufficient funds check
I am unable to collect on a check returned for Not Sufficient Funds for the following:
Payor: Kimberly Reed
26583 Franklin Pointe Dr.
Southfield, MI 48034-5614
Amt: $150.00 plus $25.00 bank fee
Ck#: 1029
Bank: Huntington
Dated: 7/30/13
For: New case initiation 2013-810922-DO
I have sent two letters, 8/14/13 and 8/28/13, asking for redemption of this check with no response. I am unable to
obtain a current phone number for this individual. The judge has dismissed her case due to nonpayment of filing fee on
9/13/13.
Susan Palmer
Supervisor II
Oakland County Clerk's Office
248-858-1783
From: Soave, Tim [rnailto:soavet@oakgov.com ]
Sent: Friday, September 13, 2013 2:41 PM
To: 'Palmer, Sue'
Subject: RE: Insufficient funds check
Ok, please e-mail me the details — who, how much, for what, etc. We will include on the year-end report.
Unfortunately this is the process that we should have had all along — legally only the Board of Commissioners can right
off a debt to the County
96
From: Palmer, Sue [mailto:palmers@eakgev.com]
Sent: Friday, September 13, 2013 2:28 PM
To: 'Soave, Tim'
Subject: RE: Insufficient funds check
I have a check that was returned for insufficient funds. I have not been able to collect on it and have asked Brian
Edwards to write it off. I understand that you will take these uncollected checks in front of the Board of Commissioners
and/or attempt to collect through an outside agency. This is a new procedure and I'm trying to figure out the new
process.
Susan Palmer
Supervisor II
Oakland County Clerk's Office
248-858-1783
From: Soave, Tim [mailto:seavet@oakgov.coml
Sent: Friday, September 13, 2013 11:22 AM
To: 'Palmer, Sue'
Subject: RE: Insufficient funds check
Are you looking for collection assistance or simply want to write off the debt?
From: Palmer, Sue [mailte:palmers@oakgov.com ]
Sent: Friday, September 13, 2013 10:54 AM
To: soavet@oakgov.com
Subject: Insufficient funds check
Hi,
Recently I received notification that if we have a check that is returned from the bank and we are unable to collect on it
we are to notify you. I am unsure what information you need.
Please advise.
Susan Palmer
Supervisor II
Oakland County Clerk's Office
248-858-1783
2
97
June 25,2013
IMPORTANT
NOTICE
David Carr
5945 Pine Knob Lane
Clarkston MI 48346
Dear David Carr
The following check has been returned unpaid:
6451 1 05111113 I OPAC 1 CLOSED ACCOUNT I $67.50
This notice is a formal demand for payment of the full amount of the dishonored check plus a
processing fee of $25.00 for a total of $92.50
if you fail to pay the amount indicated above within 30 days, by July 26,2013 , we will be
authorized by state law to bring a civil action against you to determine your regal responsibility for
payment of the check and civil damages and costs allowed by law_
If you dispute the dishonoring of this check, you should contact your bank or financial institution
immediately.
Sincerely,
s/
Kelly Jennings
Oakland Pet Adoption Center
98
July 29, 2013
David Carr
5945 Pine Knob Lane
Clarkston,MI 48346
Re: DISHONORED CHECK #6451
Dear David Carr,
Animal Control has referred the matter of your dishonored check
to the Department of Corporation Counsel.
In order to avoid civil legal action, it is necessary for you
to remit payment of $92.50 by certified check or money order,
to the address shown below no later than August 15,2013. No
personal checks will be accepted.
Animal Control
1700 Brown Rd.
Auburn Hills, MI 48326
If you have any questions, please contact Animal Control at
248-393-3590.
Very truly yours,
CORPORATION COUNSEL
(name of person signing letter)
Assistant Corporation Counsel
KJ
Enclosure
99
June 25,2013
IMPORTANT
NOTICE
Latereea Wilson
7242 Breeze Lane
Waterford NU 48327
Dear Lateresa Wilson
The following check has been returned unpaid:
152 1 05/07/13 1 OPAC I CLOSED ACCOUNT I $87.00
This notice is a formal demand for payment of the full amount of the dishonored check plus a
processing fee of $25.00 for a total of $112.00
If you fail to pay the amount indicated above within 30 days, by July 26,2013 , we will be
authorized by state law to bring a civil action against you to determine your legal responsibility for
payment of the check and civil damages and costs allowed by law.
If you dispute the dishonoring of this check, you should contact your bank or financial institution
immediately.
Sincerely,
/5/
Kelly Jennings
Oakland Pet Adoption Center
100
July 29, 2013
Lateresa Wilson
7242 Breeze Lane
Waterford, MI 48327
Re: DISHONORED CHECK #152
Dear Lateresa Wilson,
Animal Control has referred the matter of your dishonored check
to the Department of Corporation Counsel.
In order to avoid civil legal action, it is necessary for you
to remit payment of $11200 by certified check or money order,
to the address shown below no later than August 15,2013. No
personal checks will be accepted.
Animal Control
1700 Brown Rd.
Auburn Hills, MI 48326
If you have any questions, please contact Animal Control at
248-393-3590.
Very truly yours,
CORPORATION COUNSEL
(name of person signing letter)
Assistant Corporation Counsel
KLI
Enclosure
101
June 2,2013
IMPORTANT
NOTICE
Samuel Johnny Jr
174 Olympia
Troy MI 48084
Dear Samuel Johnny Jr
The following check has been returned unpaid:
1010 J 06103113 Oakland County Animal Con Non Suffident Funds I $301)0
This notice is a formal demand for payment of the full amount of the dishonored check plus a
processing fee of $25.00 for a total of $65.00
If you fail to pay the amount indicated above within 30 days, by July 26,2013 , we will be
authorized by state law to bring a civil action against you to determine your legal responsibility for
payment of the check and civil damages and costs allowed by law.
if you dispute the dishonoring of this check, you should contact your bank or financial institution
immediately.
Sincerely,
15/
Kelly Jennings
Oakland Pet Adoption Center
102
July 29, 2013
Samuel Johnny Jr
174 Olympia
Troy, MI 48084
Re: DISHONORED CHECK 41010
Dear Samuel Johnny Jr.
Animal Control has referred the matter of your dishonored check
to the Department of Corporation Counsel.
In order to avoid civil legal action, it is necessary for you
to remit payment of $55.00 by certified check or money order,
to the address shown below no later than August 15,2013. No
personal checks will be accepted.
Animal Control
1700 Brown Rd.
Auburn Hills, MI 48326
If you have any questions, please contact Animal Control at
248-393-3590.
Very truly yours,
CORPORATION COUNSEL
(name of person signing letter)
Assistant Corporation Counsel
KJ
Enclosure
103
July 31,2013
IMPORTANT
NOTICE
Tracy Herman
3761 N Duck Lake Rd
Highland MI 48356
Dear Tracy Herman
The following check has been returned unpaid:
Check Number Check Date Payee-:., '.:iigeoo*.i.,Rotimi.ied: . : . : Annout.it ,
1226 04104/13 Oakland County NSF $22.50
This notice is a formal demand for payment of the full amount of the dishonored check plus a
processing fee of $25.00 for a total of $47.50
If you fail to pay the amount indicated above within 30 days, by August 31,2013 , we will be
authorized by state law to bring a civil action against you to determine your legal responsibility for
payment of the check and civil damages and costs allowed by law.
If you dispute the dishonoring of this check, you should contact your bank or financial institution
immediately.
Sincerely,
Kelly Jennings
Oakland Pet Adoption Center
104
License Tag Details Page 1 of 1
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*Type P-4
*Tag Number 11587014
*Tag Issued Date104/05/2013
* House Number )3761
*Street Name IN DUCK LAKE RD
*City HIGHLAND .
*Zip f483562005
*Last Name klerman
*First Name !David and Tracey
*Home Phone Number 1248 496 '14116
Unit Type
Work Number
Email
177
Animal Information
Name Fionna
Breed 1Black Labrador . .
Color 1Black
*Age19 yihrf2j
Sex
Weight160.00
*Last Vaccination date 104/04/2013 . .
*Vaccination expiration date 104/03/201.6 .
Fee Code • .$i00:4).,SNWkiikraill4iit,Y....a.11J0.1i:,1A:
Amount 122.50
Payment Type Credit -J..) Cash Check
Status E lABITIC!
0 2002- 2013 Oakland County, Michigan
http://apps.oakgov.com/act10001/GetTagDetaiLdo?tagic1=1587014 11/20/2013
105
2013 UNCOLLECTABLE HOME IMPROVEMENT LOANS
COMMUNITY DEVELOPMENT BLOCK GRANT
CASE # HOMEOWNER
5905 Leo & Dawn Johnson
6253 George & Anna Tunison
6368 Donna A Tallier
6225 Gary Wickersham
66431Bradley & Sally Hartz
BAL DUE ADDRESS
21,331.83 3010 Woodlawn Ave, Walled Lake 48393
$ 16,486.19 2243 Coy, Ferndale 48220
$ 13,632.03 8931 Oak Park Blvd, Oak Park 48237
$ 11,376.56 23007 Violet, Farmington 48336
14,725.00 2130 Aldwin Dr, W Bloomfield 48324
TOTAL $78051.6
Write offs 2013
Total Wr te offs:
106
CASE # HOMEOWNER
10457 Donald Clark
9938 Victoria Greene
Reatha Griffiths
9586 Mary Lou Fisher
BAL DUE ADDRESS
$ 9,260.00 210 Council Ave, Clawson 48017
$ 9,955.00 223 Gardendale, Ferndale 48220
$ 12,775.00 1136 E Kalama, Madison Hts 48071
$ 18,760.00 117 W Annabelle, Hazel Park 48030
TOTAL $50,750.00
TOTAL AMOUNT UNCOLLECTIBLE
Write off14/13 to 10/13
*Client has more than one loan
Total Wr te offs: 4
Grand -1-tal Write offs: 9
2013 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
107
Resolution #13305 December 12, 2013
Moved by Spisz supported by McGillivray the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Gershenson, Hatchett, Hoffman, Jackson, Long, Matis, McGillivray, Middleton,
Quarles, Runestad, Scott, Spisz, Taub, Weipert, Zack, Bosnic, Crawford. (18)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended
Consent Agenda were adopted (with accompanying reports being accepted).
ty/
I HEREBY APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45,559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 12,
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 12 th day of December 2013.
Lisa Brown, Oakland County