HomeMy WebLinkAboutResolutions - 2014.03.19 - 21224MISCELLANEOUS RESOLUTION #14054 March 19, 2014
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2014 FIRST QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which
authorizes budget amendments for variance between estimated revenue and projected expenditures,
amendments are required; and
WHEREAS the Fiscal Year (FY) 2014 First Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment totaling $20,000 is recommended to reallocate funds from the Sheriff's
Office Contracted Services account to Equipment Maintenance for a five-year software maintenance contract for
the lab DNA Analyzer; and
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds were previously posted to a
liability account (deferred revenue) within the General Fund; due to the implementation of 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 $126,147 is being recognized for eligible forensic lab, dispatch, officer's training and
Correction Officer Training Fund costs; and
WHEREAS a budget amendment totaling $7,000 is recommended for the Sheriff' Office to transfer funds
from General Fund Contingency to Radio Communications Fund (53600) to cover the cost of two (2) Prep
Portable Hand Held Radios; one (1) each for Charter Township of Commerce and Parks and Recreation which
were inadvertently omitted from MR #13319 and MR #13321; and
WHEREAS a budget amendment of $3,500 is recommended to transfer funds from Sheriff Restricted
Funds Law Enforcement Enhancement (21341) to Radio Communications Fund (53600) to cover the cost of one
(1) Prep Portable Hand Held Radio for the Narcotics Enforcement Team (NET) Interlocal Agreement with the City
of Auburn Hills which was inadvertently omitted from MR #13315; and
WHEREAS Facilities Management/Planning & Economic Development Services returned donations
received in the amount of $4,500 per M.R. #12004 for the Oak Green program given that there were no qualified
applications eligible for the award; and
WHEREAS Planning and Economic Development Services received a $5,000 check from Rizzo
Environmental Services for an application fee per M.R. #13281, which includes $1,000 for mailings and $4,000 for
public notice advertising, and requests an amendment to accept this application fee; and
WHEREAS Economic Development & Community Affairs received $12,000 at the end of FY 2013 for
tuition for twenty Farmers Market vendors to attend a training program for food/food manufacturing entrepreneurs
based on scholarships awarded by Oakland County Parks and Recreation Michigan Economic Development
Corporation Urban Farmers Market Grant and the actual training will take place in FY 2014; and
WHEREAS a budget amendment is recommended to reallocate mailroom expenses to the correct
departments; and
WHEREAS a budget amendment totaling $11,400 is recommended to reallocate funds between the
County Clerk and Elections divisions due to a Federal Government Audit recommending the department reassign
their functions to prevent potential fraudulent passport applications; and
WHEREAS a budget amendment is recommended to reallocate $43,887 in Metered Postage funds
between County Clerk and Register of Deeds divisions to correct cost center billings; and
WHEREAS Equalization Revenue is being increased in the amount of $48,366 to reflect the Township of
Rose Contract (MR #12191) which erroneously was not included in the FY 2014 - FY 2016 budget; and
WHEREAS a budget amendment is recommended to reallocate funds totaling $56,245 for FY 2014 and
$45,745 for FY 2015-2016 from Emergency Salaries to HR Workforce Planning to cover the cost of the Applicant
Tracking and Onboarding System software because the current applicant system is in need of updating; and
WHEREAS the 52nd District Court, Division I in Novi has requested a budget amendment to remove the
donation transfer of $6,900 accepted per MR #13293 and the expenditures associated with it as the donation is in
the form of goods and/or services provided at no charge; and
WHEREAS an amendment is recommended in the amount of $236,000 to reallocate the transfer in and
transfer out for OakNet maintenance provided by the Information Technology Fund to the Radio Communications
Fund based on the actual funding source; and
WHEREAS the transfer from the Revenue Sharing Reserve Fund to the General Fund be amended to
reflect the additional amount of $1,186,242 eligible for transfer in FY 2014 and to reduce the FY 2015 transfer by
$1,110,405 to reflect the remaining balance available for transfer in FY 2015; and
WHEREAS a budget amendment in the amount of $141,000 is recommended to appropriate funds from
General Fund Assigned Fund Balance PeopleSoft Upgrade (GL #383544) for the Treasurer's Office upgrade to
new Check Writing Software; and
WHEREAS a budget amendment of $273,800 is required in order to complete the Sheriff DNA lab
renovation project budget with funding available from the General Fund Assigned Fund Balance Capital Reserve
(GL#383338); and
WHEREAS a budget amendment of $103,136 is requested for renovations to the lobby of the Sheriffs
Office Administration Building in order to provide necessary security enhancements with funding available from
the General Fund Assigned Fund Balance Homeland Security Enhancements (GL#383455); and
WHEREAS a budget amendment of $28,100 is requested for additional security measures for the Sheriff
Patrol Services Relocation project (former Boy Scouts Admin Building) with funding available from the General
Fund Assigned Fund Balance Homeland Security Enhancements (GL#383455); and
WHEREAS a budget amendment of $41,932 is requested for the Sheriff Patrol Services Relocation
project (former Boy Scouts Admin Building) based on additional storage and facility needs with funding available
from the General Fund Assigned Fund Balance Capital Reserve (GL#383338); and
WHEREAS the Sheriff's Office FY2014 Narcotics Enforcement Grant #GR0000000146 was accepted per
MR # 13318 and posted to the Drug Policy Grant Fund #27320; a budget amendment is recommended to correct
the grant project ID detail within the fund; and
WHEREAS the Economic Development Corporation (EDC) Board has approved the FY 2014 Special
Revenue Budget for the EDC in the amount of $28,700, a reduction of $19,800 from FY 2013; a budget
amendment is required to amend the FY 2014 Special Revenue budget; and
WHEREAS a budget amendment is recommended in the Fringe Benefit Fund (#67800) to reflect the
changes between the 2007 Certificates of Participation (COPs) and the 2013A and 2013B Retiree Healthcare
Refunding Bonds debt schedules; and
WHEREAS a budget amendment is recommended in the Fringe Benefit Fund (#67800) to reallocate
Retirement Administration - PTNE revenue; and
WHEREAS a Parks and Recreation budget amendment is recommended to transfer Building
Maintenance funds in the amount of $90,023 from the Facilities Maintenance cost center to various cost centers
incurring expenses during the first quarter of FY2014; and
WHEREAS a budget amendment is recommended to recognize that the Health Division has received
additional funding from the Michigan Department of Community Health through the Comprehensive Planning,
Budgeting, and Contracting (CPBC) Agreement in the amount of $140,126 which is less than fifteen percent of
the original agreement required to accept each of the amendments via separate resolution; and
WHEREAS a new maintenance project (M Project) in the amount of $50,000 is requested by Facilities
Maintenance & Operations for the Children's Village G Building kitchen cabinetry that is 40 years old and many
drawers and cabinets are no longer usable that replacement cabinetry is necessary for operations and safety.
Total costs include award of contract to Airea in the amount of $33,622; plumbing, electrical, and painting of
$12,000; contingency of $4,378; and
WHEREAS a new maintenance project (M Project) in the amount of $10,000 is requested and will be
funded by Facilities Maintenance & Operations Fund for additional security enhancements that are needed for the
Sheriff's Patrol Services building (former Boy Scouts Admin Building) which would include window tinting on all
windows and a blue locator light for an exterior emergency phone; and
WHEREAS the Department of Facilities Management has requested a write-off in the amount of
$3,663.31 for a State of Michigan receivable for rent adjustment of vacated building space; and
WHEREAS the Department of Information Technology has requested write-offs totaling $607.00 due to
unsuccessful attempts to collect on bad debts past due 90 days; 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 totaling $38,795.48
and the Home Investment Partnership Act Accounts totaling $93,517.00, and recommends $132,312.48 be
written off in uncollectible loans; and
WHEREAS Parks & Recreation received donations totaling $82 for various programs.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2014
First Quarter Financial Report.
BE IT FURTHER RESOLVED that $141,000 be appropriated from assigned fund balance (GL#383544)
for Treasurer's Office Check Writing software as follows:
GENERAL FUND (#10100)
Revenues FY 2014
9010101-196030-665882 Planned Use of Balance
Total Revenues
$141,000
$141,000
Expenditures
7010101-186040-731773 Software Rental Lease Purchase
Total Expenditures
$141,000
$141,000
BE IT FURTHER RESOLVED that $273,800 be appropriated from assigned fund balance (GL#383338)
to complete the Sheriff DNA lab renovation as follows:
Expenditures
4030901-116240-788001-40400Transfer Out — Project Work Order Fund
Total Expenditures
GENERAL FUND (#10100)
Revenues
9010101-196030-665882
FY 2014
$273,800
$273,800
$273,800
$273,800
Planned Use of Balance
Total Revenues
PROJECT WORK ORDER FUND (#40400)
PCBU FACMG, Project ID 10000001812, Activity PROJ — Forensic Lab Renovation
Revenues FY 2014
1040101-148020-695500-10100Transfer In General Fund $273,800
Total Revenues $273 800
Expenditures
1040101-148020-796500 Budgeted Equity Adjustment $273,800
Total Expenditures $273,800
BE IT FURTHER RESOLVED that $103,136 be appropriated from assigned fund balance (GL#383455)
for renovations to the lobby of the Sheriff's Office Administration Building as follows:
Expenditures
4030201-112580-788001-40400Transfer Out Project Work Order Fund
Total Expenditures
GENERAL FUND (#10100)
Revenues
9010101-196030-665882
FY 2014
$103,136
$103.136
$103,136
$103,136
Planned Use of Balance
Total Revenues
PROJECT WORK ORDER FUND (#40400)
PCBU FACMG, Project ID 10000001924, Activity PROJ — Sheriff Lobby Security Update
Revenues FY 2014
1040101-148020-695500-1010DTransfer In — General Fund $103,136
Total Revenues $103,136
Expenditures
1040101-148020-796500 Budgeted Equity Adjustment $103,136
Total Expenditures $103,136
BE IT FURTHER RESOLVED that $28,100 be appropriated from assigned fund balance (GL#383455) for
the Sheriff Patrol Services Relocation project as follows:
GENERAL FUND (#10100)
Revenues FY 2014
9010101-196030-665882 Planned Use of Balance $28,100
Total Revenues $28,100
Expenditures
4030601-110000-788001-40400Transfer Out — Project Work Order Fund
Total Expenditures
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote.
$28,100
$28,100
BE IT FURTHER RESOLVED that $41,932 be appropriated from assigned fund balance (GL#383338) for
the Sheriff Patrol Services Relocation project additional storage and facility needs as follows:
Expenditures
4030601-110000-788001-40400Transfer Out — Project Work Order Fund
Total Expenditures
GENERAL FUND (#10100)
Revenues
9010101-196030-665882
FY 2014
$41,932
$41,932
$41,932
$41,932
Planned Use of Balance
Total Revenues
PROJECT WORK ORDER FUND (#40400)
PCBU FACMG, Project ID 10000001829, Activity PROJ — Patrol Services Relocation
Revenues
1040101-148020-695500-10100Transfer In — General Fund
1040101-148020-695500-10100Transfer I n — General Fund
Total Revenues
FY 2014
$28,100
$41,932
$70,032
Expenditures
1040101-148020-796500
1040101-148020-796500
Budgeted Equity Adjustment
Budgeted Equity Adjustment
Total Expenditures
$28,100
$41,932
$70,032
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of
Management and Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the donations be recognized in the Parks and Recreation Department.
BE IT FURTHER RESOLVED that the FY 2014 — FY 2016 Budgets are amended pursuant to Schedules
A and B.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
FIN
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2014 FY 2015 FY 2016
AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff. Op Unit Account Name
Sheriffs Office
Expenditures
4030301 112590 730373
4030901 116240 730646
Contracted Services
Equipment Maintenance
Total Expenditures
$ (20,000.00)
20,000.00
116270 695500 21341 Transfers In - LE Enhance Sheriff
116240 695500 21340 Transfers In - LE Enhance Lab Fees
116230 695500 21396 Transfers In - Sheriff Training
112580 695500 21397 Transfers In - Sheriff Booking Fee Train
112580 695500 21397 Transfers In - Sheriff Booking Fee Train
196030 665882 Planned Use of Fund Balance
Total Revenue
116181 788001 53600 Transfer Out Radio Communications Fund
196030 730359 Contingency
Total Expenditures
Revenue
4030101
4030901
4030501
4030301
4030301
9010101
Expenditures
4030601
9090101
Revenue
4030101 112580 695500 21341 Transfer In - LE Enhance Sheriff
Total Revenue
32,099.00
4,720.00
16,319.00
73,009.00
(126,147.00)
7,000.00
$ (7,000.00)
$ 3,500.00
3,500.00
Expenditures
4030601 11618/1 788001 53600 Transfer Out - Radio 3,500.00
Total Expenditures 3,500.00
102 FY_2014_1st_Quarter_Arnendments
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2014 FY 2015 FY 2016
AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Economic Development and Community Affairs
Revenue
1090201 174230 630098 Application Fee
5,000.00
Total Revenue 5,000.00
Expenditures
1090201 174230 731507 Public Notices
Total Expenditures
5,000.00
5,000.00
Revenue
1090205 172075 631757 Registration Fees 12,000.00
Total Revenue $ 12,000,00
Expenditures
1090205 172075 732165 Workshops & Meetings $ 12,000.00
Total Expenditures $ 12,000.00
Central Services
Expenditures
1030820 184020 730646 Equipment Maintenance $ (7,500.00)
1030820 184020 731115 Licenses and Permits $ (31,050.00)
1030820 184020 731150 Maintenance Contract $ (28,300.00)
1030820 184020 750399 Office Supplies (500,00)
1030820 184020 770667 Convenience Copier (200.00)
1030803 184020 730646 Equipment Maintenance 7,500.00
1030803 184020 731115 Licenses and Permits $ 31,050.00
1030803 184020 731150 Maintenance Contract $ 28,300.00
1030803 184020 750399 Office Supplies 500.00
102 FY_2014_1st_Quarter Amendments
Cleric/Register of Deeds
Revenue
2010201 132310
2010201 132310
2010301 132310
2010301 132310
631519
631470
631519
631470
Expenditures
2010101 180000 750392
2010201 125000 750392
Management and Budget-Equalization
Revenue
1020501 186020 631813
9010101 196030 665882
Human Resources-Workforce Management
Expenditures
9010101 196030 740058
1050401 183010 731773
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2014 FY 2015 FY 2016
AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
1030803 184020 770667 Convenience Copier 200.00
Total Expenditures
County Clerk-Photographs
County Clerk-Passport Fees
Elections-Photographs
Elections-Passport Fees
Total Revenue
Clerk ROD Admin-Metered Postage
County Clerk-Metered Postage
Total Expenditures
Reimb Equalization Services
Planned Use of Balance
Total Revenue
Emergency Salaries
SW Rental Lease Purchase
Total Expenditures
$ (3,000.00) $
(8,400.00)
3,000.00
8,400.00
($43,887)
$43,887
$ (56,245.00) $
$ 56,245.00 $
- $
(3,000.00) $ (3,000.00)
(8,400.00) (8,400.00)
3,000.00 3,000.00
8,400.00 8,400.00
($43,887) ($43,887)
$43,887 $43,887
$
(45,745.00) $ (45,745.00)
45,745.00 $ 45,745.00
- $
- $
$ 48,366.00 $ 48,366.00 $ 48,366.00
$ (48,366.00) $ (48,366.00) $ (48,366.00)
- $
102 FY_2014_1st_Quarter_Amendments
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2014 FY 2015 FY 2016
AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#101001
52nd District Court
Revenue
3020101 121050 650301 Donations
Total Revenue
Expenditure
3020101 121050 788001 27151 Transfer Out - 52/1 Drug Court Fund
Total Expenditure
Non-Departmental
Revenues
9010101 196030 665882 Planned Use of Balance
Total Revenue
Expenditures
9010101 152010 788001 63600 Transfer Out - Information Technology
Total Expenditures
$ (6,900.00)
$ (6,900.00)
$ (6,900.00)
$ (6,900.00)
$ (236,000.00) $ (236,000.00) $ (236,000.00)
$ (236,000.00) $ (236,000.00) $ (236,000,00)
$ (236,000.00) $ (236,000.00) $ (236,000.00)
$ (236,000.00) $ (236,000.00 $ (236,000,00)
Revenues
9010101
9010101
196030 665882 Planned Use of Fund Balance
132320 695500 21140 Transfer In - Revenue Sharing Reserve Fund
Total Revenue
$ (1,186,242.00) $ 1,110,405.00
$ 1,186,242.00 $ (1,110,405.00)
$ - $
102 FY_2014_1st_Quarter Amendments
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#21340)
Revenue
4030101 112580 665882 Planned Use of Fund Balance
Total Revenue
32,099.00
32,099.00
Expenditures
4030101 112580 788001 10100
Sheriff - TRAINING (#21396)
Revenue
4030301 112590 665882
Expenditures
4030101 112590 788001 10100
Expenditures
4030301 112580 788001 10100
Transfer Out - to Sheriff
Total Expenditures
Planned Use of Fund Balance
Total Revenue
Transfer Out - to Sheriff
Total Expenditures
Transfer Out - to Sheriff
Total Expenditures
Sheriff - SHERIFF BOOKING FEE TRAINING (#21397)
Revenue
4030301 112580 665882 Planned Use of Fund Balance
Total Revenue
32,099.00
32,099.00
4,720.00
4,720.00
4,720.00
4,720.00
16,319.00
16,319.00
16,319.00
16,319.00
102 FY_2014_1st_Quarter_Amendments
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
Transfer Out - General Fund
Total Expenditures
Transfers In - General Fund
Planned Use of Balance
SHERIFF LAW ENFORCEMENT ENHANCEMENT(#21341)
Revenue
4030101 116270 665882 Planned Use of Balance
Total Revenue
Expenditures
4030301 112580 788001 10100
RADIO COMMUNICATIONS FUND (#53600)
Revenue
1080310 115150 695500 10100
1080310 115150 665882
Expenditures
4030101 116270 788001 10100
RADIO COMMUNICATIONS FUND (#53600)
Revenue
1080310 115150 695500 10100
1080310 115150 665882
73,009.00
73,009.00
73,009.00
73,009.00
7,000.00
(7,000.00)
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
(3,500 00)
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
Sheriff - SHERIFF BOOKING FEE TRAINING (#21397)
Revenue
4030301 112580 665882 Planned Use of Fund Balance
Total Revenue
Transfer Out - to Sheriff
Total Expenditures
Transfers In - General Fund
Planned Use of Balance
102 FY_2014_1st_Quarter_Amendments
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
Sheriff - NET Grant (#27320)
GR0000000268, Budget Reference 2014, Activity GLB, Analysis Type GLE
Revenue
4030301 112620 610313 Federal Operating Grants 20,599.00
4030301 112650 610313 Federal Operating Grants (102,139.00)
Total Revenue $ (81,540.00)
Expenditures
4030301 112620
4030301 112620
4030301 112620
730373
732018
750294
Contracted Services
Travel and Conference
Materials and Supplies
Total Expenditures
(67,599.00)
(47,365.00)
(3,271.00)
$ (118,235.00)
District Court 52-1 2014 Michigan Drug Court Grant Fund (#271511
GR0000000661, Budget Reference 2014, Activity GLB, Analysis Type GLE
Revenue
3020205 121050 695500 10100 Trans In from GF - District Court Admin
Total Revenue
(6,900.00)
(6,900.00)
Expenditures
3020205 121050 730548
3020205 121050 750245
Drug Testing
Incentives
Total Expenditures
$ (5,400.00)
$ (1,500.00)
$ (6,900.00)
INFORMATION TECHNOLOGY FUND (#636001
Revenue
1080101 152000 695500 10100
1080101 152000 695500 53600
Transfers In - General Fund
Transfers In - Radio
Total Revenue
$ (236,000.00) $
$ 236,000.00 $
$ - $
(236,000.00) $
236,000.00 $
- $
(236,000.00)
236,000.00
-
102 FY_2014_1st_Quarter_Amendments
Expenditures
1090202
1090202
1090202
1090202
1090202
1090202
1090202
1090202
171110
171110
171110
171110
171110
171110
171110
171110
730072
730709
731213
731241
731388
731507
731818
732165
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
FY 2014
SCHEDULE B
FY 2015 FY 2016
ACCOUNT NUMBER
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
RADIO FUND (#53600)
Expenditures
AMENDMENTS AMENDMENTS AMENDMENTS
1
1080310 116170
1080310 116170
788001 53500 Transfers Out - CLEMIS
788001 63600 Transfers Out - Information Technology
Total Expenditures
$ (236,000.00) $
$ 236,000.00 $
(236,000.00) $
236,000.00 $
(236,000.00)
236,000.00
$
$ -
Economic Development Corp Fund (#21180)
Revenue
1090202 171110 630280
1090202 171110 630098
1090202 171110 632058
1090202 171110 632275
1090202 171110 655385
Planned Use of Balance
Transfer Out - General Fund
Total Expenditures
Closing Fee
Application and Admin Fee
Second Administrative Fee
Third Administrative Fee
Income from Investments
Total Revenue
Advertising
Fees - Per Diems
Membership Dues
Miscellaneous
Printing
Public Notices
Special Event Program
Workshops and Meeting
$ 1,186,242.00 $ (1,110,405.00)
$ 1,186,242.00 $ (1,110,405.00)
$ 1,186,242.00 $ (1,110,405.00)
$ 1,186,242.00 $ (1,110,405.00)
$ (15,000.00)
(1,000)
(1,000)
(1,000)
(1,800)
$ (19,800.00)
(2,800.00)
(1,000.00)
(4,000.00)
(1,000.00)
(1,000.00)
(1,000.00)
(4,000.00)
(1,500.00)
Revenue Sharing Reserve Fund (#21140)
Revenues
9010101 196000 665882
Expenditures
9010101 132320 788001 10100
102 FY_2014_1st_Quarter_Amendments
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aft Oper Unit Account Name
1090202 171110 732018 Travel and Conference
1090202 171110 750399 Office Supplies
Total Expenditures
(3,000.00)
(500.00)
(19,800.00)
Fringe Benefit Fund (#67800)
Revenue
9011501 183190 630672
Expenditures
9011501 183191 764023
9011501 183191 765031
FB Retirees Hospitalization
Bond Maturing
Interest Expense
Total Expenditures
52,100.00 $ (14,176,000.00) $ (13,995,600.00)
52,100.00 $ (14,176,000.00) $ (13,995,600.00)
- $ (1,310,000.00) $ (1,740,000.00)
52,100.00 (12,866,000.00) (12,255,600.00)
52,100.00 $ (14,176,000.00) $ (13,995,600.00)
Revenue
9011501 183190
9011501 183190
631953
631954
Retirement Administration
Retirement Adm in - PTNE
Total Revenue
140,000.00 $ 140,000.00 $ 140,000.00
(140,000.00) (140,000.00) (140 000.00)
- $ - $
PARKS AND RECREATION (FUND #50800)
Expenditures
5060426
5060831
5060725
5060427
5060910
160044
160210
160070
160044
160430
730198
730198
730198
730198
730198
Building Maintenance
Building Maintenance
Building Maintenance
Building Maintenance
Building Maintenance
39,442.00
34,181.00
9,974.00
6,426.00
(90,023.00)
HEALTH - Communities Planning (#28320)
GR0000000562
Revenues
1060233 133390 610313
1060233 133390 615571
Federal Operating Grants
State Operating Grants
Total Revenue
5,505.00
69,495.00
75,000.00
102 FY_2014_1st Quarter Amendments
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
1060233
133390
133390
133390
133390
133390
133390
133390
133390
133390
133390
133390
133390
133390
133390
730072
730373
730555
730982
731115
731346
731388
731458
750245
750294
750399
750448
750462
774677
Advertising
Contracted Services
Education Programs
Interpreter Fees
License & Permits
Personal Mileage
Printing
Professional Services
Incentives
Materials & Supplies
Office Supplies
Postage
Provisions
Insurance Fund
Total Expenditures
$ 5,520.00
$ 6,900.00
$ 15,182.00
$ 845.00
$ 1,000.00
$ 339.00
$ 11,495.00
$ 2,700.00
$ 3,015.00
$ 22,175.00
$ 1,520.00
$ 3,506.00
$ 600.00
$ 203.00
$ 75,000.00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS 1 Dept ID Prodram Acct Fund Aff Oper Unit Account Name
Expenditures
HEALTH - WIC (#28553)
0R0000000205
Revenues
1060284 133271 610313 Federal Operating Grants
Total Revenue
$
$
7,126.00
7,126.00
Expenditures
1060284 133271 730373 Contracted Services $
7,126.00
Total Expenditures $
7,126.00
HEALTH - HIV Surveillance (#28558)
GR0000000666
Revenues
1060294 133940 615571 State Operating Grants
Total Revenue
$
$
50,000.00
50,000.00
Expenditures
1060294 133940 702010 Salaries Regular $
4,507.00
102 FY_2014_1st_Quarter_Amendments
SCHEDULE B
ACCOUNT NUMBER
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
[PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
1060294 133940 722740 Fringe Benefits
1060294 133940 730926 Indirect Costs
1060290 115035 770631 Bldg Space Cost Allocation
1060294 133940 774636 IT Operations
1060294 133940 775754 Maintenance Department Charges
1060294 133940 778675 Telephone Communications
Total Expenditures
$ 2,283.00
$ 676.00
$ 23,874.00
$ 660.00
$ 11,280.00
$ 6,720.00
$ 50,000.00
HEALTH - Nurse Family Partnership (#28607)
GR0000000279
Revenues
1060231 133045 610313
Expenditures
1060231 133045 730373
Federal Operating Grants
Total Revenue
Contracted Services
Total Expenditures
$
$
$
$
8,000.00
8,000.00
8,000.00
8,000.00
FM&O Fund (#63100)
Revenue
1040701 140010 665882 Planned Use of Balance $ 50,000.00
Total Revenue $
50,000.00
Expenditures
1040701 140010 788001 Transfers Out - Project Work Order 50,000.00
Total Expenditures 50,000.00
102 FY_2014_1st_Ouarter_Amendments
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
FY 2014
AMENDMENTS
FY 2015 FY 2016
AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
FM&O Project Work Order Fund (#40400), Proj ID #100000001911 Childrens Village G Bldg Cabinetry
Revenue
1040101 148020 695500 10100 Transfers In FM&O 50,000.00
Total Revenue 50,000.00
Expenditures
1040101 148020 796500
FM&O Fund (#631001
Revenue
1040701 140010 665882
Expenditures
1040701 140010 788001
Expenditures
1040101 148020 796500
Budgeted Equity Adjustment
Total Expenditures
Planned Use of Balance
Total Revenue
Transfers Out - Project Work Order
Total Expenditures
Budgeted Equity Adjustment
Total Expenditures
50,000.00
50,000.00
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
FM&O Project Work Order Fund (#40400), Proi ID #100000001909 Patrol Svcs Security Enhancemen1
Revenue
1040101 148020 695500 10100 Transfers In - FM&O 10,000.00
10,000.00 Total Revenue
102 FY_2014_1st_Quarter_Amendments
$ 13,184,643.00
$ (36,476,727.50)
($23,292,184.50)
$ 13,184.543.00
$ (36,476,727.50)
($23,292,184.50)
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2014
ADOPTED
BUDGET
BUDGET
AS
AMENDED
FY 2014
FORECAST
AMOUNT
FAVORABLE/
{UNFAVORABLE), PERCENT
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
$ 201,548,043.00
566,834.00
19,121,173.00
11,479,595.00
102,483,531.00
7,700,000.00
1,844,900.00
40,794,866,00
$ 201,548,043.00
576,335.00
19,300,072.00
11,479,595,00
102,250,933.00
7,700,000.00
1,844,900.00
40,951,471.00
$ 203,583,043.00
580,835.00
17,392,072.00
11,513,295.00
102,282,214.00
7,700,000.00
1,864,900.00
42,171,313.00
$ 2,035,000.00
4,500.00
(1,908,000.00)
33,700.00
31,281.00
20,000.00
1,219,842.00
1.01%
0.78%
-9,89%
0.29%
0.03%
0.00%
1.08%
2.98%
0,37% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 385,538,942.00 $ 385,651,349.00 $ 387,087,672.00 $ 1,436,323,00
PLANNED USE OF FUND BALANCE $ 33,754,856,00 $ 36,476,727,50 $ 36,476,727,50 $ 0.00%
TOTAL GFIGP FUNDS $ 419.293.798.00 $ 422,128,076.50 $ 423,564,399.50 1,436,323.00 0.34%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
$ 51,200,089.00 $ 51,635,700.20 $ 47,547,700.20 $ 4,088,000.00
16,342,701.00 16,436,934.36 15,929,434,36 507,500,00
5,965,337.00 5,972,802.00 5,870,602.00 102,000.00
7.92%
3.09%
1.71%
TOTAL ADMIN. OF JUSTICE $ 73,508,127.00 $ 74,045,436.56 $ 69,347,936.66 $ 4,697,500.00 6.34%
LAW ENFORCEMENT
Prosecuting Attorney 18,871,394.00 19,008,445.00 18,447,345.00 561,100.00 2.95%
Sheriff 136,859,083.00 137,808,699.20 137,586,599.20 222,100.00 0.16%
TOTAL LAW ENFORCEMENT $ 155,730,477.00 $ 156,817,144.20 $ 156,033,944.20 783,200.00 0.50%
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
10,352,072.00 10,392,705.00
8,554,912.00 8,641,146.86
2,746,896.00 2,766,802.00
1,422,312.00 1,425,537,00
5,287,716.00 5,330,179.16
10,305,425.00 87,280.00
8,541,496.86 99,650,00
2,706,602.00 60,200.00
1,425,537.00
5,330,179.16
0.84%
1,15%
2.18%
0,00%
0.00%
TOTAL GENERAL GOVERNMENT $ 28,363,910.00 $ 28,556,370.02 $ 28,309,240.02 $ 247,130,00 0.87%
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
$ 6,945,207,00
19,442,560.00
2,559,981,00
1,172,561.00
4,145,238.00
63,391,260.00
16,311,412,00
7,499,290.00
$ 121467,509.00
$ 379,070,023.00
$ 6,958,308.00 $ 6,958,308.00 $
19,704,351,00 18,450,351.00 1,254,000,00
2,566,542.00 2,504,542.00 62,000.00
1,175,594,00 1,176,594.00
4,165,738.00 3,989,238.00 176,500.00
63,600,405,79 60,200,016,79 3,400,390.00
16,410,903.93 16,354,903.93 56,000.00
7,704,925.00 6,869,425,00 835,500,00
$ 122,286,767.72 $ 116,502,377.72 $ 5,784,390.00
$ 381,705,718.50 $ 370,193,498,50 $ 11,512,220.00
0.00%
6,36%
2.42%
0.00%
4.24%
5,35%
0.34%
10.84%
4.73%
3.02%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS 40 223 775 00 $ 40,422,358.00 $ 40,186,368.00 $ 236,000.00 0.56%
TOTAL GOVERNMENTAL EXPENDITURES $ 419,293,798.00 422,128,076.60 410,379,856.50 11,748,220.00 2.78%
General Fund/General Purpose
FavorableffUnfavorabie)- Budget Perspective
GAAP Required Adjustment (eliminating use of fund balance "revenue")
GAAP - BASED REPORT (forecasted Impact on Fund Balance)
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2014
Forecast
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
TAXES (601000-601999)
Property Taxes - July Tax Levy $ 201,229,543.00 $ 201,229,543.00 $ 203,229,543.00 $ 2,000,000.00 0.99% Fav. due to preliminary information regarding taxable
values anticipated to be greater than budgeted.
Other Taxes - Delinquent Tax Prior Years 98,500.00 98,500.00 98,500.00 0.00%
Treasurer Payment in Lieu of Taxes 140,000.00 140,000.00 175,000.00 35,000.00 25.00% Fay. due to tax payments from the state on DNR
land.
Other Taxes - Trailer Tax 80,000.00 80,000.00 80,000.00 0.00%
Total Taxes $ 201,548,043.00 $ 201,548,043.00 $ 203,583,043.00 $ 2,035,000.00 1.01%
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
Non-Departmental - Child Care Subsidy
Total State Grants
82,000.00
85,500.00
49,000.00
50,334.00
300,000.00
566,834.00 $
- $
1,000.00
85,500.00
4,367,476 00
14,667,197.00
19,121,173.00
82,000.00 82,000.00 0.00%
85,500.00 90,000.00 4,500.00 5.26% Favorable due to increased DHS contract billable
attorney and office support time and labor.
49,000.00 49,000.00 0.00%
59,835.00 59,835.00 0.00%
300,000.00 300,000.00 0.00%
576,335.00 $ 580,835.00 $ 4,500.00 0.78%
- $ - $ 0.00%
1,000.00 1,000.00 0,00%
85,500.00 90,000.00 4,500.00 5.26% Favorable due to increased DHS contract billable
attorney and office support time and labor.
0.00%
4,512,676.00 4,512,676.00 0.00%
14,700,896.00 12,788,396.00 (1,912,500.00) -13.01% 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.
19,300,072.00 $ 17,392,072.00 $ (1,908,000.00) -9.89%
OTHER INTER-GOVERNMENTAL REVENUES (620000 -626999)
Non-Departmental
HHS - Homeland Security
Circuit Court
District Court
9,204,000.00
54,000.00
4,500.00
2,000.00
9,204,000.00 $
54,000.00
4,500.00
2,000.00
9,187,900.00 $
54,000.00
4,500.00
1,800,00
(16,100.00)
(200.00)
-0.17% Unfav Cigarette Tax Distribution.
0.00%
0.00%
-10.00% Unfav. Drug Case Management due to a decrease in
drug case filings.
1 of 8 316/2014
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Sheriff
Adopted
Budget
300,000.00
Amended
Budget
300,000.00
FY 2014
Forecast
350,000.00
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
50,000.00 16.67% Increased receipts of Social Security Incentive
Payments.
0.00% Non-Departmental - Reimb Judges Salaries 1,915,095.00 1,915,095.00
1,915,095.00
Total Other Intergovernmental Revenue 11,479,595.00 $ 11,479,595.00 $ 11,513,295.00 $ 33,700.00 0.29%
-1.69% Unfav. Court Costs ($50,000) due to a reduction in
criminal caseload, Jury Fees ($20,000) due to a
reduction in jury trials; partially offset by Fav.
Mediation Fines $20,000 due to an increase in
activity.
-3.90% Unfav. Refund Fees PD Def Attorney ($50,000),
Court Service Fees Probation ($20,000), Diversion
Fees ($5,000) and Probation Fees ($3,000) due to a
decrease in caseload.
0.18% Fav. Garnishment Fees $20,000 due to the filing of
more non-periodic garnishments, State Law Costs
$10,000 due to a increase in State violation caseload
and Assessments and PSI (pre-sentence
investigation) $3,000 due to the new course of
collection for Substance Abuse Classes (Class 'A'
Training); partially offset by Unfav. Probation Fees
($25,000) due to a decrease in the public's ability to
pay.
-1.16% Unfav. Probation Fees ($10,000) and Refund Fees
PD Def Attorney ($10,000) due to a decline in
caseload and a decrease in the public's ability to
pay; partially offset by Fay. CVR County Portion
$1,500 as a result of new legislation.
-3.26% Unfav. Filing Fees DCU ($35,000) and Garnishment
Fees ($11,000) due to a decrease in the number of
civil cases filed. Also Unfav. Probation Fees
($27,000), Refund Fees PD Def Attorney ($22,000),
Late Penalty ($19,000) and Ordinance Fines and
Costs ($10,000) due to a decline in caseload and a
decrease in the public's ability to pay.
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court - Civil/Criminal 2,834,000.00 $ 2,834,000.00 $ 2,786,000.00 5 (48,000.00)
Circuit Court - Family Division 2,026,000.00 2,026,000.00 1,947,000.00 (79,000.00)
District Court - Division I (Novi) 4,450,000.00 4,450,000.00 4,458,000.00 8,000.00
District Court- Division II (Clarkston) 1,687,700.00 1,687,700.00 1,668,200.00
(19,500.00)
District Court - Division III (Rochester Hills) 3,900,000.00 3,900,000.00 3,772,845.00 (127,155.00)
2 of 8 31612014
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
District Court - Division IV (Troy)
Adopted
Budget
2,248,100.00
Amended
Budget
2,248,100.00
FY 2014
Forecast
2,285,050.00
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
36,950.00 1.64% Fay. Ordinance Fines and Costs $20,000 and
Refund Fees PD Def Attorney $20,000 due to new
collection initiatives. Also Fay. Assessment Fees
$5,000 and Assessments and PSI $6,000 due to
higher filings in those particular case types. In
addition, Fay. Show Cause Fee $6,000 due to the
implementation of the Judicial Information System
(JIS) case management system; partially offset by
Unfav. Filing Fees DCU ($15,000) and Garnishment
Fees ($5,000) due to a decrease in the number of
civil cases filed.
Probate Court - Estates and Mental Health 515,000.00 515,000.00 520,600.00 5,600.00 1.09% Fay, E Filing Fees $5,000 and Judge On Line
Services $1,000 due to an increase in activity;
partially offset by Unfav. Ancillary Fees ($500) due to
a decrease in activity.
Total Administration of Justice
Law Enforcement
Prosecuting Attorney
17,660,800.00 $
402,000.00 $
17,660,800.00 $
402,000.00 $
17,437,695.00 $ (223,105.00) -1.26%
299,300.00 $ (102,700.00) -25.55% Unfav. Miscellaneous revenues of ($114,500) largely
for Narcotics and Bond Forfeiture receipts are lower
than projected, available funds for transfer from
Restricted Funds have not materialized. Partially
offset by favorable projection of State Appropriations
Victim Witness receipts of $11,100; Forensic Lab
Fees of $200; and Microfilming of $500.
Sheriffs Office
Sheriff- Administrative Services
Sheriff - Corrective Services
1,900.00
899,100 00
2,868,266.00
1,900,00
899,100.00
2,868,266.00
1,900.00
1,007,500.00
2,351,166.00
108,400.00
(517,100.00)
0.00%
12.06% Favorable Gun Registrations of $43,000; Fee
Income of $10,000; Fingerprints of $24,500;
Photostats of $35,000; Registration Fees of $800; all
due to increases in activity. Partially offset by
Reimbursement of Postage receipts of ($4,900)
which have not been realized.
-18.03% Unfavorable largely to reduced receipts of Diverted
Felon revenue of ($500,000) due to lower number of
inmates with certain offenses that are billable to the
State; Reimbursement Salaries of ($101,300); Fee
Income of ($22,000); Hospital Cost Recovery
($3,000); Miscellaneous of ($4,000); partially offset
by favorable; Board and Care receipts of $50,000
budgeted in the Satellites Div.; and Inmate Board
and Care of $60,100; and Clinic Charges $3,100.
3 of 8 3/612014
Amended
Budget
481,368.00
2,065,898.00
44,989,839.00
FY 2014
Forecast
378,968.00
2,065,898.00
45,023,139.00
783,391.00 772,891.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(102,400.00) -21.27% Unfavorable Board and Care receipts of ($61,700)
received in the Corrective Services Div., Reim!). of
Court Services of ($49,700); partially offset by
favorable Reimbursement of Salaries of $9,000.
0.00%
33,300.00 0.07% Favorable due to Reimbursement of Salaries of
$62,300; receipt of Fee Income of $5,900; and
Liquor Control Sheriff of $1,000. Partially offset by
unfavorable OUIL Third Offense of ($35,000)
received in Corrective Services Division; and
Inspection of Boat Livery ($900).
(10,500.00) -1.34% Unfavorable Refund Forensic Lab Fees of ($50,000)
due to timing in completion of lab renovations;
partially offset by favorable Confiscated Property
revenue of $8,500; Miscellaneous receipts of $1,000;
Reimbursement of Salaries of $30,000.
Adopted
Budget
Sheriff- Corrective Services Satellites 481,368.00
Sheriff - Emergency Response and Prepared. 2,065,898.00
Sheriff - Patrol Services 45,148,122.00
Sheriff - Investigative Forensic Services 783,391.00
52,491,762.00 $ 51,900,762.00 $ (591,000.00) -1.13%
57,100.00 1.99% Fay. Garnishment Fees $40,000, Forfeiture of Bonds
$10,600, Jury Fees $10,000, and CVR County
Portion $5,000 due to increased activity. Partially
offset by unfavorable Assumed Names ($7,000) and
Appeals for Appellate Court ($1,500) due to less
anticipated use. Also, budget amendment for
Passport activity moving to Election's Division.
Total Law Enforcement 52,650,045.00 $
General Government
Clerk - County Clerk 2,871,100.00 $ 2,871,100.00 $ 2,928,200.00 $
Clerk - Elections 86,300.00 86,300,00 106,300.00 20,000.00 23.17% Fay. Reimb General $20,000 due to increased
activity.
4 of 8 316/2014
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Clerk - Register of Deeds & Micrographics
Adopted
Budget
8,229,250.00
Amended
Budget
8,229,250.00
Amount
FY 2014 Favorable
Forecast (unfavorable) Percent Explanation of Significant Variances
9,222,250.00 993,000.00 12.07% Fav. Land Transfer Tax $1,000,000, Mortgages
$200,000 and Recording Fees $100,000 due to
increased activity. Partially offset by unfavorable
Enhanced Access Fee ($200,000), Tract Index
($30,000), Microfilming ($25,000), Fed Tax Leins
Cert of Release ($20,000), Photostats ($22,000) and
Chattel Mortgages ($10,000) due to less anticipated
use.
-1.28% Unfav. Civil Action Service Fees ($100,000) due to
reduced number of parcels returned as delinquent as
well as less foreclosure activity. TIFNDDA Recovery
Ad Valorem ($60,000) due to slow recovery of
property values resulting in capturing less funds for
special districts,Tax Statements ($13,000) and
Delinquent Per Prop Tax Admin ($4,500) due to less
activity. Also unfavorable, Alternate Energy ($4,500)
due to expiration of credits, Election Filing Fees-late
($3,000) due to collection of fees are being recorded
directly to Clerk/ROD Elections Division. Partially
offset by favorable Administration Fees $70,000
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,
Foreclosure Notification Fee $25,000 and Deeds
$5,000 due to activity involving the sale of foreclosed
property. Also favorable, Photostats $1,600 due to
increased activity.
0,00%
Treasurer 6,350,600.00 6,350,600.00 6,269,200.00 (81,400.00)
Board of Commissioners
Library Board
Water Resources Commissioner 1,497,291.00 1,470,472.00 1,470,472,00
Total General Government 19,055,141.00 $ 19,028,322.00 $ 20,016,322.00 $
600.00 600.00 6,200.00 5,600.00 933.33% Fay. Due to prescription program royalty fee income.
20,000.00 20,000.00 13,700.00 (6,300.00) -31.50% Unfav. Copier Machine Charges ($7,000) due to
increased on-line functionalities of downloading and
e-mailing documents. Partially offset by favorable
Reimb Salaries $700 due to unanticipated receipt of
state aid to public libraries.
988,000.00 5.19%
5 of 8 316/2014
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2014
Forecast
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
County Executive
County Exec - Compliance Office 230,000.00 $ 230,000.00 $ 230,000.00 $ 0.00%
County Exec - Corp Counsel
0.00%
M&B - Purchasing Division
M&B Equalization Division
M&B - Fiscal Services Division
3,185,602.00
500,000.00
3,185,602.00
500,000.00
3,233,968.00
500,000.00
0.00%
48,366.00 1.52% Favorable due to revenue for Rose Twp contract not
included in budget; a budget amendment is
recommended.
0.00%
Central Services - Support Services
Human Resources
HMS - Administration
HHS - Health Division
HHS - Children's Village
HHS - Homeland Security
Public Services - Veterans Services
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
386,500.00
475.00
3,021,926.00
2,912,496.00
230,000.00
21,000.00
308,000.00
917,895.00
386,500.00
475.00
3,021,926.00
2,865,000.00
230,000.00
21,000.00
308,000.00
917,895.00
343,200.00
475.00
2,856,926.00
2,865,000.00
500.00
230,000.00
21,000.00
308,000.00
917,895.00
(43,300.00)
(165,000.00)
500.00
-11.20% Unfav. Standard Mail ($45,000) and Printing ($300)
due to revenue less than expected; offset by the
favorable Printing charges and Mail Handling-
Postage expenses.
0.00%
0.00%
-5.46% Unfav. Administration Fees ($175,000) due to
Michigan Department of Community Health unable
to provide written approval from Center for Medicare
and Medicaid Services. Unfav. Hepatitis Vaccine
($25,000) due to the administration of free vaccines
from State. Partially offset by fay. Food Service
Licenses $35,000 due to increased demand.
0.00%
0.00%
100.00% Favorable Reimbursement General due to data
transfer fee reimbursement from Michigan Veterans
Affairs Agency (MVAA).
0.00%
0.00%
0.00%
0,00%
0.00%
0.00%
6 of 8 3/6/2014
Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Total Non-Departmental
12,155,545.00 $
962,000.00
962,000.00
12,108,049.00 $
962,000.00
962,000.00 $
11,965,435.00 $ (142,614.00) -1.18%
0.00%
0.00%
962,000.00
962,000.00 $
COUNTY OF OAKLAND
GENERAL FUND GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Economic Dev. & Comm. Affairs - PEDS
Adopted
Budget
441,651.00
Amended
Budget
441,651.00
FY 2014
Forecast
458,471.00
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
16,820.00 3.81% Fay. due to Fire and Ice Festival; No Haz Program
and application fee from Rizzo Environment Services
for solid waste plan amendment for public notice
advertising.
Total Charges for Services $ 102,483,531.00 $ 102,250,933.00 $ 102,282,214.00 $ 31,281.00 0.03%
INDIRECT COST RECOVERY (640100)
$ 7,700,000.00 $ 7,700,000.00 $ 7,700,000.00 $ 0.00%
INVESTMENT INCOME (655000-655999)
District Courts (Div. I - IV)
Sheriff Corrective Services
Sheriff Investigative/Technical Services
Treasurer
Clerk/Register of Deeds
Economic Development
Non-Departmental
Total Investment Income
2,400.00 $
40,000,00
2,500.00
1,800,000.00
1,844,900.00 $
2,400.00 $
40,000.00
2,500.00
1,800,000.00
1,844,900.00 $
2,400.00
60,000.00
2,500.00
1,800,000.00
1,864,900.00 $
20,000.00
20,000.00
0,00%
0.00%
0.00%
50,00% Fay. based on re-allocation of interest income for
land sale activity.
0.00%
0.00%
0.00%
1.08%
0.00%
0.00%
0.00%
0.00%
10,000.00 200.00% Favorable County Auction receipts of $10,000.
300.00 100.00% Refund of Prior Years Expenditures.
200.00 100.00% Prior Years Revenue.
0.00%
16,500.00 100.00% Refund of Prior Years Expenditures.
5,000.00 100.00% Fav due to Cash Overages.
0.00%
1,100.00 100.00% Fav, contributions due to voluntary donations for
elected officials fringe benefits.
OTHER REVENUES (670000-695500)
Circuit Court
District Court
Probate Court
Prosecuting Attorney
Sheriff Office
Sheriff -Administrative Services
Sheriff - Corrective Services
Sheriff - Patrol Services
Sheriff- Investigative/Forensic Svc
Clerk/Register of Deeds
Treasurer
Board of Commissioners
5,000.00
6,000.00
75,558.00 $
6,900.00
5,000.00
6,000.00
75,558.00 $
6,900.00
15,000.00
300.00
200.00
6,000.00
16,500.00
5,000.00
1,100.00
Library Board
Human Resources
Central Services - Support Services 3,800.00 3,800.00 1,000.00 (2,800.00)
0.00%
0.00%
-73.68% Unfav. County Auction ($2,800) due to less than
expected, partial offset by fay. Auction Expense.
Facilities Management Engineering 0.00%
7 of 8 3/612014
Health Division
Children's Village
Homeland Security
Public Services
Public Services - Animal Control-Other Revenues
Public Services - Animal Control-Transfers In
Economic Development - Donations
Non Departmental - Donations
Non-Dept - Sundry
Sheriffs' Transfers
Treasurers Transfers
Non-Departmental - Transfers In
Amended
Budget
3,200.00
43,700.00
417,500.00
211,375.00
4,427,327.00
35,751,111.00
Adopted
Budget
43,700.00
417,500.00
140,428.00
4,427,327.00
35,751,111,00
46,700.00
417,500.00
211,375 00
4,427,327.00
36,937,353.00
3,000.00
1,186,242,00
42,171,313.00 $ 1,219,842.00
COUNTY OF OAKLAND
GENERAL FUND ! GENERAL PURPOSE REVENUES
FY 2014 FIRST QUARTER REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
100.00 3.13% Fay. Refund Prior Years Expenditure $60; Cash
Overages $32.
150.00 100.00% Fay. Refund Prior Years Expenditure.
50.00 100.00% Fay. Prior Years Adjustments.
0.00%
0.00%
0.00%
6.86% Fay. due to revenue from business roundtable.
0.00%
0.00%
0.00%
0.00%
3.32% Fay. due to additional amount of $1,186,242 eligible
for transfer in FY 2014 from the Revenue Sharing
Reserve Fund; a budget amendment is
recommended.
2.98%
FY 2014
Forecast
3,300.00
150.00
50.00
Total Other Revenues 40,794,866.00 $ 40,951,471.00
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances and Carryforwards -
Use of Prior Yrs Fund Balance 33,754,856.00 $
Total Planned Use of Fund Balance 33,754,856.00 $
2,471,690.50
34,005,037.00
36,476,727.50
2,471,690.50
34,005,037.00
36,476,727.50 $
0.00%
0.00%
0.00%
TOTAL GEN. FUND / GEN. PURPOSE REVENUE $ 419,293,798.00 $ 422,128,076.50 $ 423,564.399.50 $ 1,436,323.00 0.34%
8 of 8 3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Personnel Expenditures
Operating Expenditures
$ 8,263.557.00 $ 8,263,557.00 $ 8,013,557.00 $
92,176.00 299,888.20 152,888.20
250,000.00
147,000.00
3.03% - Fay. due to underfilled and vacant positions.
49.02% - Fay, Special Projects due to the distribution of Judicial Technology
funds from the State and Judges On-Line project (MR #9214) used
for courtroom technology improvements.
0,00% -
0.00%
397,000.00 4.41%
0.00% -
41,000.00 53.09% - Fay. due to a reduction in the use of Visiting Judges $25,000,
Professional Services 83,000, Equipment Maintenance $3,000 and
Software Support Maintenance $2,000. Also, Fay. Metered Postage
$8,000 and Computer Supplies $2,000 due to a lower than
anticipated use.
Internal Support Expenditures 340.708.00 361,014.00 361,014,00
Transfer Out 75,558.00 75,558.00
$ 8,695,441.00 $ 9,000,017.20 $ 8,603,017.20 $
Business Division
Personnel Expenditures $ 1,647,954,00 $ 1,647,954,00 $ 1,647,954.00
Operating Expenditures 77,234.00 77,234.00 36,234.00
Internal Support Expenditures 172,096,00 172,705.00 172,705.00 0.00% -
$ 1,897,284,00 $ 1,897,893,00 $ 1,856,893.00 $ 41,000.00 2.16%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
80,000.00
605,000.00
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Family Division/Juvenile Maint.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 2,021,095.00 5 2,029,429.00 $ 1,949,429.00 5
5,221,944.00 5,221,944,00 4,616,944.00
2,508,638.00 2,584,637.00 2,584,637.00
5 9,751,677.00 $ 9,836,010.00 $ 9,151,010.00 5
5 11,045,128.00 5 11.078,463.00 5 10,628,463.00 $
13,230,661.00 13,230,661.00 10,730,661.00
1,576,402.00 1,577,659.00 1,562,659.00
5,002,496.00 5,014,997,00 5,014,997.00
---------- —
$ 30,854,687.00 $ 30,901,780.00 $ 27,936,780.00 $
5 22,977,734.00 $ 23,019,403.00 $ 22,239,403.00 $
18,622,015.00 18,829,727.20 15,536,727.20
4,597,844.00 4,696,015.00 4,681,015.00
5,002,496.00 5,090,555.00 5,090,555.00
$ 51,200,089.00 $ 51,635,700.20 $ 47,547,700.20 5
3.94% - Fav. due to underfilled and vacant positions.
11.59% - Fay. Defense Attorney Fee payments $300,000 and Attorney Fees
Mediators $50,000 due to less activity. These payments are
dependent on caseload and the Circuit Court fee structure. Also,
Fay. Juror Fees and Mileage $200,000 and Transcript on Appeals
$20,000 due to a decline in caseload. In addition, Fay. Printing
$20,000 and Metered Postage $15,000 due to lower than
anticipated use.
4.06% - Fay. due to underfilled and vacant positions.
18.90% - Fay, due to decrease in placements to State Institutions $2,000,000
and Priv Institutions Residential 6400,000. Also, Fav. Fees
Guardian Litem $100,000 due to decrease in caseload.
0.95% - Fay. Info Tech Operations $10,000 and Convenience Copier $5,000
due to lower than anticipated use.
0.00% -
9.59%
450,000.00
2,500,000.00
15,000.00
---------
2,965,000.00
0.00% -
685,000.00 6.96%
780,000.00 3.39%
3,293,000.00 17.49%
15,000.00 0.32%
0.00%
4,088,000.00 7.92%
3/6/2014
0.00%
0.00% -
0.00%
0.00%
0,00%
$ 205,668.00 5 205,668.00 $ 205,668.00 $
7,300.00 7,300.00 7,300.00
5 212,968.00 5 212,968.00 $ 212,968.00 $
197,435.00 177,435.00 189,612.00
70,000.00
53,500.00
20,000.00
3.59% - Fay. due to turnover and underlined positions,
8.34% - Fay. Defense Attorney Fees $30,000 due to restructured schedule
for defense attorneys. Also, Fay. Travel and Conference $5,500,
Interpreter Fees $6,000 Printing $5,000, Medical Exam $4,000 and
Professional Services $3,000 due to a decrease in activity.
10.13% - Fav. Info Tech Operations due to lower than anticipated use.
0.00% -
$ 4,188,727.00 $ 4,188,727.00 $ 4,098,727.00 $ 90,000.00 2.15% - Fay. due to turnover and underfilled positions.
912,804.00 912,804.00 877,804.00 35,000.00 3.83% - Fay. Drug Testing $20,000 as a result of negotiating a lower price for
test cups. Also Fay. Medical Exam $10,000 and Juror Fees and
Mileage $5,000 due to lower than anticipated use.
353,426.00 366,308.00 345,308.00 20,000.00 5.46% - Fay. Info Tech Operations due to lower than anticipated use.
- 6,900.00 5,900.00 0.00% -
$ 5,454,957.00 5 5,474,739.00 $ 5,329,739.00 5 145,000.00 2.65%
$ 1,947,289.00 $ 1,947,289.00 $ 1,877,289.00 $
625,760.00 641,526.36 588,026,36
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Total Division 1 - Novi
Division 2- Clarkston
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Total Division 2- Clarkston $ 2,762,661.00 $ 2,786,250.36 $ 2,642,750.36 5 143,500.00 5.15%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Division 3- Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 3,737,862.00 $ 3,737,862.00 $ 3,657,862.00 $
416,883.00 416,883.00 362,883.00
768,597.00 815,810.00 796,810.00
$ 2,988,773.00 $ 2,991,422.00 $ 2,926,422.00 $
$ 12,318,997.00 $ 12,318,997.00 $ 12,038,997.00 $
2,441,954.00 2,457,720.36 2,310,220.36
1,581,750.00 1,653,317.00 1,573,317.00
6,900.00 6,900.00
80,000.00 2.14% - Fay. due to turnover and underlined positions.
54,000.00 12.95% Fav. Defense Attorney Fees $25,000, Juror Fees and Mileage
$10,000, Interpreter Fees $8,000, Postage-Standard Mailing $5,000,
Computer Research Service $3,000 and Medical Exam $3,000 due
to a decrease in activity.
20,000.00 2.45% - Fay. Info Tech Operations due to lower than anticipated use.
0.00%
65,000.00 2.17%
280,000.00 2.27%
147,500.00 6.00%
80,000.00 4.84%
$ 4,923,342.00 $ 4,971,555.00 $ 4,817,555.00 $ 154,000.00 3.10%
$ 2,239,451.00 $ 2,239,451.00 $ 2,199,451.00 $ 40,000.00 1.79% Fay. due to turnover and under-filled positions.
479,207.00 479,207.00 474,207.00 5,000.00 1,04% Fav. Electrical Service $15,000 due to lower than anticipated use;
partially offset by Unfav. Defense Attorney Fees ($10,000) due to an
increase in activity.
270,115.00 272,764.00 252,764.00 20,000.00 7.33% Fay. Info Tech Operations due to lower than anticipated use.
$ 16,342,701.00 $ 16,436,934.36 $ 15,929,434.36 $ 507,500.00 3.09%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Adm i nistration
Personnel Expenditures
Operating Expenditures
$ 2,353,544.00 $ 2,353,544.00 $ 2,273,544.00 $ 80,000.00 3.40%
29,481.00 29,481.00 15,481.00 14,000.00 47.49%
Fav. due to turnover and underfilled positions.
Fav. Library Continuations $8,000 due to
implemented cost containment measures and
Visiting Judges $6,000 due to a reduction in the
use of these services.
Internal Support 297,217.00 298,151.00 298,151.00 0.00%
Transfer Out
Estates/Mental Health
Personnel Expenditures
Operating Expenditures
$ 2,680,242.00 $ 2,681,176.00 $ 2,587,176.00 $ 94,000.00 3.51%
$ 1,955,741.00 $ 1,955,741.00 $ 1,915,741.00 $ 40,000.00 2.05%
709,943.00 709,943.00 744,943.00 (35,000.00) 4.93%
Fav. due to turnover and underfilled positions.
Unfav. Medical Services Guardianship ($25,000)
and Defense Attorney Fees ($20,000) due to a
continued high demand for these items; partially
offset by Fav. Printing $5,000, Medical Services
Probate Exam $3,000 and Fees Guardian Ad
Litem $2,000 where demand has not yet
occurred.
Internal Support 619,411.00 625,942.00 622,942.00 3,000.00 0,48% Fav. Info Tech Operations due to lower than
anticipated use.
$ 3,285,095.00 $ 3,291,626.00 $ 3,283,626.00 $ 8,000.00 0.24%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
$ 4,309,285.00 $ 4,309,285.00 $ 4,189,285.00 $ 120,000.00
739,424.00 739,424.00 760,424,00 (21,000.00)
916,628.00 924,093.00 921,093.00 3,000.00
- - -
2.78%
-2.84%
0.32%
$ 5,965,337.00 $ 5,972,802.00 $ 5,870,802.00 $ 102,000.00 1.71%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
•n•.•n•••P...n.n••nn••n•nn••n•n•nn•• 7•nn••nn•nn•nnn••nnnnn•nn•nn•• n••• n••n•••nn•nnm.onwnononwn.on.n.loyownnxnaow~~nonyownyryesonemooyeyenoo.........,,amamwmaaw
Administration
Personnel Expenditures $ 2,171,681.00 $ 2,171,681.00 $ 2,106,281.00 $ 65,400.00 3.01% 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 501,252.00 541,438.00 541,438.00 0.00%
Internal Support Expenditures 1,854,898.00 1,874,384.00 1,874,384.00 0.00%
Transfers 23,961.00 101,340.00 101,340.00 0.00%
$ 4,551,792.00 $ 4,688,843.00 $ 4,623,443.00 $ 65,400.00 1.39%
Litigation
Personnel Expenditures $ 9,481,095.00 $ 9,481,095.00 $ 9,138,495.00 $ 342,600.00 3.61% Favorable due largely to a number of under-filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Operating Expenditures 23,296.00 23,296.00 23,296.00 0.00%
Internal Support Expenditures 0.00%
Transfers Out 855,589.00 855,589.00 855,589.00 0.00%
$ 10,359,980.00 $ 10,359,980.00 $ 10,017,380.00 $ 342,600.00 3.31%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~v.... .nn.orn,~~nw nwnon......~~.nononor•n•n••n••• nnr•••nnr•we•n••••"n0•n•••••*,. ••n nn•n••n••n•••*,.
Warrants
Personnel Expenditures $ 2,155,662.00 $ 2,155,662.00 $ 2,061,562.00 $ 94,100.00 4.37% Favorable due largely to a number of under-filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Operating Expenditures 3,199.00 3,199.00 3,199.00 0.00%
Internal Support Expenditures 0.00%
$ 2,158,861.00 $ 2,158,861.00 $ 2,064,761.00 $ 94,100.00 4.36%
Appellate
Personnel Expenditures $ 1,792,303.00 $ 1,792,303.00 $ 1,733,303.00 $ 59,000.00 3.29% Favorable due largely to a number of under-filled and
vacant positions; and positions assigned to this division but
actually working across divisional disciplines. A formal
reorganization has been suggested.
Operating Expenditures 8,458.00 8,458.00 8,458.00 0.00%
Internal Support Expenditures 0.00%
$ 1,800,761.00 $ 1,800,761.00 $ 1,741,761.00 $ 59,000.00 3.28%
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 15,600,741.00 $ 15,600,741.00 $ 15,039,641.00 $ 561,100.00
536,205.00 576,391.00 576,391.00
1,854,898.00 1,874,384.00 1,874,384.00
879,550.00 956,929.00 956,929.00
$ 18,871,394.00 $ 19,008,445.00 $ 18,447,345.00 $ 561,100.00
3.60%
0.00%
0.00%
0.00%
2.95%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Shears Office
Personnel Expenditures $ 1,691,742.00 $ 1,691,742,00 $ 1,711,442.00 $
Operating Expenditures 68,236.00 68,236.00 68,236.00
Internal Support Expenditures 339,777.00 339,777.00 339,777,00
Transfers
(19,700.00) -1.16%
0.00%
0.00%
0.00%
Unfavorable due to Emergency Salary position charges.
$ 2,099,755.00 $ 2,099,755.00 $ 2,119,455.00 $ (19,700.00) -0.94%
Administrative Services
Personnel Expenditures $ 2,075,053.00 $ 2,080,733.00 $ 2,080,733.00 0.00%
Operating Expenditures 1,107,738.00 1,164,621.70 1,164,621.70 0.00%
Internal Support Expenditures 375,057.00 375,057.00 375,057.00 0.00%
Transfers 0.00%
$ 3,557,848.00 $ 3,620,411.70 $ 3,620,411.70 $ 0.00%
Corrective Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
31,616,915,00 $ 31,616,915,00 $
8,644,414.00 8,659,933.63
7,529,064.00 7,659,335.00
31,616,915.00
8,659,933.63
7,659,335.00
0.00%
0.00%
0.00%
0.00%
Corrective Services-Satellites
Personnel Expenditures
Operating Expenditures
$ 47,790,393.00 $ 47,936,183.63 $ 47,936,183.63 $ 0,00%
$ 11,679,730.00 $ 11,721,319.00 $ 12,649,219.00 $ (927,900.00) -7.92% Unfavorable due to projected increased usage of Overtime at the
satellites facilities ($720,800) caused by Hospital Watch, vacant
positions, prisoner transport, employee sick and other leaves, and
East Annex security; and fringe benefits ($341,900) related to
overtime fringes for Retirement, Workers Compensation, and
FICA benefits. Partially offset favorable regular salaries of
$134,800.
80,750.00 80,750.00 98,250.00 (17,500.00) -21.67% Unfavorable due to expenses charged to the Satellite Jail (e.g.
custodial supplies) of ($15,000), other expendable equipment of
($1,500), and office supplies of ($1,000), but are budgeted in the
Corrective Services Div.
Internal Support Expenditures 1,104,634.00 1,105,376.00 1,105,376.00 0.00%
Transfers 0.00%
$ 12,865,114.00 $ 12,907,445.00 $ 13,852,845.00 $ (945,400.00) -7.32%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
Emergency Response and Preparedness
Personnel Expenditures $ 6,969,384.00 $
Operating Expenditures 1,077,934.130
Internal Support Expenditures 167,820.00
Transfers
AMOUNT
AMENDED FY 2014 FAVORABLE
BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
7,016,659.00 5 6,462,559.00 $ 554,100.00 7.90% Favorable due to turnover, overtime and lower fringe benefit rates.
1,077,934.00 1,077,934.00 0.00%
167,820.00 167,820.00 0.00%
0.00%
5 8,215,138.00 5 8,262,413.00 $ 7,708,313.00 5 554,100.00 6.71%
Patrol Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$46,116,840 $ 45,920,504.00 $ 45,079,604,00 $ 840,900.00 1.83% Favorable projected lower overtime $784,600 and lower overtime
fringes of $184,600; partially offset by unfavorable salaries and
fringe benefits of ($128,300).
638,670.00 1,056,663.37 1,120,863.37 (64,200.00) -6.08% Unfavorable due to Adjustment of Prior Years Revenue to correct
marine safety reimbursement revenue that was accrued at the end
of FY 2012 and then recognized again in error when actually
received in FY 2013 instead of relieving the outstanding
receiveable; adjustment in FY 2014 to relieve the receivable and
adjust for the FY 2013 revenue that was recognized in error.
4,574,198.00 4,577,301.00 4,577,301.00 0.00%
36,695.00 139,585.00 139,585.00 0.00%
Investigative/Forensic Svcs
Personnel Expenditures
$ 51,366,403.00 $ 51,694,053.37 $ 50,917,353.37 $ 776,700.00 1.50%
$ 7,932,263.00 $ 7,932,263.00 $ 8,075,863.00 $ (143,600.00) -1.81% Unfavorable salaries of ($89,100) due to position overfills; and
projected overtime of ($54,500).
Operating Expenditures 754,133.00 870,719.50 870,719.50 0.00%
Internal Support Expenditures 1,943,950,00 1,943,988.00 1,943,988.00 0.00%
Transfers 334,086,00 541,467.00 541,467.00 0.130%
$ 10,964,432.00 $ 11,288,437.50 $ 11,432,037.50 $ (143,600.00) -1,27%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 108,081,927.00
12,371,875.00
16,034,500.00
370,781.00
$ 107,980,135.00
12,978,858.20
16,168,654.00
681,052.00
$ 107,676,335.00
13,060,558.20
16,168,654.00
681,052.00
$ 303,800.00
(81,700.00)
0.28%
-0.63%
0.00%
0.00%
$ 136,859,083.00 $ 137,808,699.20 $ 137,586,599.20 $ 222,100.00 0.16%
3/6/2014
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2914 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 754,579.00 $ 754,579.00 $ 754,579.00 $
73,187.00 77,564.00 74,464.00
0.00%
3,100,00 4.00% Fav. Equipment Maintenance $1,000, Expendable Equipment
$1,000, Freight and Express $700 and Fees-Per Diems $400
due to less than anticipated use. Also, budget amendment for
Metered Postage moving to County Clerk.
Internal Support Expenditures 65,935.00 67,129.00 67,129.00 0.00%
Transfers 0.00%
$ 893,701.00 $ 899,272.00 $ 896,172.00 $ 3,100.00 0.34%
County Clerk (Vital Stets & Legal Rees)
Personnel Expenditures $ 3,545,595.00 $ 3,545,595.00 $ 3,545,595.00 $ -
Operating Expenditures 287,009.00 287,009.00 171,009.00 116,000.00
0.00%
40.42% Fay. Court Transcripts $65,300 due to prosecutors ordering
fewer transcripts, Professional Services $38,000, Personal
Mileage $4,000, Travel and Conference $3,675, Freight and
Express $3,000 and Workshops and Meetings $2,000 due to
less than anticipated use.
Internal Support Expenditures 666,592.00 695,946.00 695,946.00 0.00%
Transfers 0.00%
$ 4,499,196.00 $ 4,528,550.00 $ 4,412,550.00 $ 116,000.00 2.56%
3/6/2014
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2014 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Elections
Personnel Expenditures $ 791,484.00 $ 791,484.00 $ 791,484.00 $ 0.00%
Operating Expenditures 779,078.00 779,078.00 779,078.00 0.00%
Internal Support Expenditures 308,663.00 309,421.00 309,421.00 0.00%
Transfers 0.00%
$ 1,879,225.00 $ 1,879,983.00 $ 1,879,983.00 $ 0.00%
Register of Deeds (and Micrographics)
Personnel Expenditures $ 2,480,947.00 $ 2,480,947.00 $ 2,480,947.00
Operating Expenditures 223,494.00 223,494.00 $ 256,564.00 (33,070.00)
0.00%
-14.80% Unfav. Adj Prior Years Exp ($45,170) due to transferring prior
year expenditures for monument repair from Remonumentation
Grant to Register of Deed's General Fund. In addition,
favorable Professional Services $10,000, Travel and
Conference $1,000 and Printing $425 due to less than
anticipated use.
Internal Support Expenditures 253,599.00 258,549.00 $ 258,549.00 0.00%
Transfers 0.00%
$ 2,958,040.00 $ 2,962,990.00 $ 2,996,060.00 $ (33,070.00) -1.12%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Jury Commission
Personnel Expenditures $ 16,826.00 $ 16,826.00 $ 16,826.00 $ 0.00%
Operating Expenditures 68,776.00 68,776.00 67,526.00 1,250,00 1.82% Fay. Miscellaneous $1,000 and Office Supplies $250 due to
less than anticipated use.
Internal Support Expenditures 36,308.00 36,308.00 36,308,00 0,00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 121,910.00 $ 121,910.00 $ 120,660.00 $ 1,250.00 1.03%
$ 7,589,431.00 $ 7,589,431.00 $ 7,589,431.00 $ 0.00%
1,431,544.00 1,435,921.00 1,348,641.00 $ 87,280.00 6.08%
1,331,097.00 1,367,353.00 1,367,353.00 $ 0.00%
0.00%
..... ......
$10,352,072.00 $ 10,392,705,00 $ 10,305,425.00 $ 87,280.00 0.84%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2014 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 3,265,569.00 $ 3,265,569.00 $ 3,215,169.00 $ 50,400.00 1.54% - Fay. Turnover and under-filled positions.
Operating Expenditures 4,606,640.00 4,611,204.86 4,561,954.86 49,250.00 1.07% - Fav. Mailing Fees $43,000, Computer Supplies $17,200,
Collection Suppies $1,400 due to less than anticipated use.
Partially offset by Adj Prior Years Revenue ($7,755) due to
refund for cancellation of Land Sale bid, Register of Deeds
($3,460) due to land sale recordings, Rent ($3,300) due to
October's Land Sale auction.
Internal Support Expenditures
Transfers Out
Division Total
Department Total
562,703.00 644,373.00 644,373.00
120,000.00 120,000.00 120,000.00
$ 8,554,912.00 $ 8,641,146.86 $ 8,541,496.86 $
$ 8,554,912.00 $ 8,641,146.86 $ 8,541,496.86 $
- 0.00% -
- 0.00%
99,650.00 1.15%
99,650.00 1.15%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLEJPERCENT EXPLANATION OF SIGNIFICANT VARIANCE
Administration
Personnel Expenditures
Operating Expenditures
$2,096,125.00 $2,096,125.00 $ 2,096,125.00 $
440,505.00 459,475.00 $ 399,275.00
0.00% -
60,200.00 13.10% - Fav. Workshops and Meetings $20,000, Travel and Conference $15,000, Legal
Expense $8,000, Legislative Expense $8,000, Printing $5,000, Special Event
Program $2,000 and Expendable Equipment $1,000 due to less than anticipated
use.
Internal Support Expenditures 210,268.00 211,202.00 $ 211,202.00 0.00% -
$2,746,898.00 $ 2,766,802.00 $ 2,706,602.00 $ 60,200.00 2.18%
Department Total
Personnel Expenditures $2,096,125.00 $2,096,125.00 $ 2,096,125.00 $ 0.00%
Operating Expenditures 440,505.00 459,475.00 399,275.00 60,200.00 13.10%
Internal Support Expenditures 210,268.00 211,202.00 211,202.00 0.00%
$2,746,898.00 $2,766,802.00 $ 2,706,602.00 $ 60,200.00 2.18%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures $ 564,374.00 $ 564,374.00 $ 564,374.00 $ 0.00%
Operating Expenditures 367,820.00 367,820.00 367,820.00 0.00%
Internal Support Expenditures 490,118.00 493,343.00 493,343.00 0.00%
Transfers
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$1,422,312.00 $1,425,537.00 $1,425,537.00 $
$ 564,374.00 $ 564,374.00 $ 564,374.00 $
367,820.00 367,820.00 367,820.00
490,118.00 493,343.00 493,343.00
$1,422,312.00 $1,425,537.00 $1,425,537.00 $
0.00%
0.00%
0.00%
0.00%
0.00%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Water Resource Commissioner
Personnel Expenditures $ 215,267.00 $ 215,267.00 $ 215,267.00 $ 0.00%
Operating Expenditures 487,975.00 491,689.16 491,689.16 0.00%
Internal Support Expenditures 4,528,309.00 4,567,058.00 4,567,058,00 0.00%
Transfers 56,165.00 56,165.00 56,165.00 0,00%
Division Total $ 5,287,716.00 5 5,330,179.16 $ 5,330,179.16 $ 0.00%
Department Total $ 5,287,716.00 $ 5,330,179.16 $ 5,330,179.16 $ 0.00%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel $ 2,166,738.00 $ 2,166,738.00 2,166,738.00 $ 0.00% -
Controllable Operating 282,944.00 282,944.00 282,944.00 0.00% -
Internal Support Expendttures 454,586.00 458,142.00 $ 458,142.00 0.00% -
Transfer Out
$ 2,904,268.00 $ 2,907,824.00 $ 2,907,824.00 $ 0.00%
Compliance Office
Controllable Personnel $ 1,499,367.00 $ 1,503,534.00 $ 1,503,534.00 0.00%
0.00% Controllable Operating
Internal Support Expenditures
Transfer Out
Corporation Counsel
Controllable Personnel
49,252.00 49,252.00 49,252.00
198,111.00 202,553.00 202,553.00
- $
$ 1,746,730.00 $ 1,755,339.00 $ 1,755,339.00 $
$ 2,019,072.00 $ 2,019,072.00 $ 2,019,072.00
0.00%
0.00%
0.00% -
Controllable Operating 59,133.00 59,133.00 59,133.00 0.00% -
Internal Support Expenditures 216,004.00 216,940.00 216,940,00 0.00% -
Transfer Out
$ 2,294,209.00 $ 2,295,145.00 $ 2,295,145.00 $ 0.00%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Controllable Personnel $ 5,685,177.00 $ 5,689,344.00 $ 5,689,344.00 $ 0.00%
Controllable Operating 391,329.00 391,329.00 391,329.00 0.00%
Internal Support Expenditures 868,701.00 877,635.00 877,635,00 0.00%
Transfers Out
$ 6,945,207.00 $ 6,958,308.00 $ 6,958,308.00 $ 0.00%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
FY 2014 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
ADOPTED AMENDED
BUDGET BUDGET
Administration
Personnel Expenditures $ 225,538.00 5 225,538.00 $ 225,538.00 $ 0.00%
Operating Expenditures 4,017.00 4,017.00 4,017.00 $ 0.00%
Internal Support Expenditures 15,031.00 15,031.00 15,031.00 $ 0.00%
Equalization
Personnel Expenditures
Operating Expenditures
3 244,586.00 $ 244,586.00 $ 244,586.00 $
$ 8,254,603.00 $ 8,254,603.00 $ 7,554,603.00 $
431,404.00 431,404.00 394,404,00
0.00%
700,000.00 8.48% Favorable due to undertilled positions/vacancies.
37,000.00 8.58% Favorable Professional Services $35,000 and Travel and Conference
$2,000 due to efforts to reduce spending.
Internal Support Expenditures 915,814.00 1,122,427.00 1,122,427.00 0,00%
Transfers 0.00%
$9,601,821.00 59,808,434.00 $ 9,071,434,00 $ 737,000.00 7.51%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
FY 2014 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
ADOPTED AMENDED
BUDGET BUDGET
Fiscal Services
Personnel Expenditures $ 7,916,137.00 $ 7,916,137.00 $ 7,416,137.00 $ 500,000.00 6.32% Favorable due to underfilled positions/vacancies.
Operating Expenditures 388,600.00 388,600.00 371,600.00 17,000.00 4.37% Favorable Printing due to efforts to reduce spending.
Internal Support Expenditures 1,291,416.00 1,346,594.00 1.346,594.00 0.00%
Transfers
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
0.00%
$ 9,596,153.00 $ 9,651,331.00 $ 9,134,331.00 $ 517,000.00 5.36%
$ 16,396,278.00 5 16,396,278.00 $ 15,196,278.00 5 1,200,000.00 7.32%
824,021.00 824,021.00 770,021.00 54,000.00 6.55%
2,222,261.00 2,484,052.00 2,484,052.00 0.00%
0.00%
$ 19,442,560.00 $ 19,704,351.00 $ 18.450,351.00 $ 1,254,000.00 6.36%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administrative
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Support Services
Personnel Expenditures
Operating Expenditures
$ 219,234.00 $ 219,234.00 $ 219,234.00 $
3,098.00 3,098.00 5 3,098.00
12,728.00 12,728.00 5 12,728.00
5 235,060.00 5 233,653.00 $ 235,060.00 $
$ 1,155,299.00 $ 1,155,299.00 $ 1,132,299.00 $
393,972.00 393,972.00 $ 354,972.00
0.00%
0.00%
0.00%
0.00%
23,000.00 1.99% Fav. due to FTE position filled with PINE and one student vacant
postion.
39,000.00 9.90% Fav. Mail Handling-Postage $35,750 and Printing Copy Charges,
Paper & Supplies $250 due to lost CVT business; offset by unfav.
Standard Mail & Printing revenues due to printing business being
outsourced to Oakland Schools. Fav. Auction Expense $500 due to
expected less auction activities. Fay. reduced spending in
Expendable Rental $2,000 due to projected costs less than budget.
Internal Support Expenditures 775,650.00 782,211.00 $ 782,211.00 0.00%
Transfers 0.00%
2.66%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
5 2,324,921.00 $ 2,331,482.00 $ 2,269,482.00 $ 62,000.00
$ 1,374,533.00 $ 1,374,533.00 $ 1,351,533.00 5 23,000.00
397,070.00 397,070.00 358,070.00 39,000.00
788,378.00 794,939.00 794,939.00 -
-
$ 2,559,981.00 $ 2,566,542.00 $ 2,504,542.00 $ 62,000.00
1.67%
9.82%
0.00%
0.00%
2.42%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 202,566.00 $ 202,566.00 5 202,566.00 $ 0.00% -
Operating Expenditures 5,764.00 5,764.00 5,764.00 0.00% -
Internal Support Expenditures 18,644.00 18,644.00 18,644.00 0.00% -
$ 226,974.00 $ 226,974.00 $ 226,974.00 $ 0.00%
Facilities Engineering
Personnel Expenditures 5 804,913.00 $ 804,913.00 $ 804,913.00 $ 0.00% -
Operating Expenditures 86,482.00 89,199.00 89,199.00 0.00% -
Internal Support Expenditures 54,192.00 54,508.00 54,508.00 0.00% -
5 945,587 00 $ 948,620.00 $ 948,620.00 $ 0.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,007,479.00 $ 1,007,479,00 $ 1,007,479.00 $
92,246.00 94,963.00 94,963.00
72,836.00 73,152.00 73,152.00
--------------
$ 1,172,561.00 $ 1,175,594.00 $ 1,175,594.00 $
0.00%
0.00%
0.00%
0.00%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
ADOPTED
BUDGET
AMOUNT
AMENDED FY 2014 FAVORABLE
BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 769,526.00 $ 769,626.00 $ 709,626.00 $ 60,000.00 7.80% Favorable due to underfilled positions/vacancies.
Operating Expenditures 287,622.00 287,522.00 279,622.00 $ 8,000.00 2.78% Favorable Fees-Per Diems due to efforts to reduce spending.
Internal Support Expenditures 39,121.00 40,949.00 40,949,00 $ 0.00%
Transfer Out
$ 1,096,369,00 $ 1,098,197.00 $1,030,197.00 $ 68,000.00 6,19%
Workforce Management
Personnel Expenditures $ 1,849,275.00 $ 1,853,442.00 $1,753,442.00 $ 100,000.00 5.40% Favorable due to underfilled positions/vacancies.
Operating Expenditures 198,795.00 198,795.00 193,795.00 $ 5,000.00 2.52% Favorable Travel and Conference due to efforts to reduce spending.
lnternal Support Expenditures 639,809.00 654,314.00 654,314.00 $ 0.00%
Transfer Out
$ 2,687,879.00 $ 2,706,551.00 $2,601,551.00 $ 105,000.00 3.88%
Benefits Administration
Personnel Expenditures $ 170,690.00 $ 170,690.00 5 170,690.00 $ 0.00%
Operating Expenditures $ 16,977.00 $ 16,977.00 13,477.00 $ 3,500.00 20.62% Favorable Travel and Conference $2,500 and Office Supplies $1,000 due to efforts to
reduce spending.
Internal Support Expenditures 173,323.00 173,323.00 173,323.00 $ 0.00%
$
$ 360,990.00 $ 360,990.00 $ 357,490.00 5 3,500.00 0.97%
$ 2,789,591.00 $ 2,793,758.00 $2,633,758.00 5 160,000.00 5.73%
503,394.00 503,394.00 486,894.00 16,500.00 3.28%
852,253.00 868,586.00 868,586.00 0.00%
$ 4,145,238.00 $ 4,165,738.00 $3,989,238.00 $ 176,500.00 4.24%
Transfer Out
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 204,106,00 $ 204,106.00 $ 204,106.00 0.00% -
Operating Expenditures 9,010,134.00 9,010,134.00 7,435,134.00 1,575,000.00 17.48% - Fay. Private Institutions Foster Care and Private
Institutions Residential $850,000. Fay. Faster Boarding
Homes $275,000. Fav. Independent Living $200,000.
Costs are based on caseload, difficulty of care, and
treatment of services ordered by the Court. Fay. is partially
offset by unfav. Non-Dept. Child Care Subsidy Revenue
(50% reimbursement). Fay. Hospital and Doctors-Indigents
$250,000 program officially discontinued due to the
passage of national healthcare.
Internal Support Expenditures 14,352.00 (9,486.00) (9,486.00) 0.00% -
Transfers Out
$ 9,228,592.00 $ 9,204,754.00 $ 7,629,754.00 $ 1,575,000.00 17.11%
Health
Personnel Expenditures $ 23,720,906.00 $ 23,720,906.00 $ 21,970,906.00 1,750,000.00 7.38% - Fay. due to turnover and underfilled positions.
4,737,185.00 51,750.00
8,640.00
Internal Support Expenditures 2,794,966.00
Operating Expenditures
Transfers Out
4,803,460.79 4,751,710.79
2,916,684.00 2,816,684.00
8,640.00
1.08% - Fay. Professional Services $100,000 due to contractor
accepting Medicaid rates. Fay. FA Proprietary Equipment
Exp $26,750 due to continued efforts to minimize expenses
and contain costs. Partially offset by unfav. Vaccines
($50,000) due to increased costs. Unfav. Personal Mileage
($25,000) due to increase in field activities.
100,000.013 3.43% - Fay. Info Tech Operations based on usage.
8,640.00
$ 31,261,697.00 $31,449,690.79 $ 29,539,300.79 $ 1,910,390.00 6.07%
3/612014
$ 776,932.00 $
289,680.00
424,755.00
781,099.00 $
289,680.00
427,437.00
761,099.00 $
289,680.00
427,437.00
30,000.00 3.84% - Fav. due to underlined positions.
0.00%
0.00% -
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Children's Village
Personnel Expenditures $ 15,003,463_00 $ 15,037,526.00 $ 15,037,526.00 $ 0.00% -
Operating Expenditures $ 3,741,357.00 3,693,861.00 3,783,861.00 (90,000.00) -2.44% - Unfav. Adj Prior Years Exp ($90,000) due to a delay in
payment to Waterford School District for the cost
settlements of school years 2008 through 2012.
Internal Support Expenditures 2,664,784.00 2,716,358.00 2,741,358.00 (25,000.00) -0.92% - Unfav. Radio Communications ($25,000) based on usage,
Transfers Out
$ 21,409,604.00 $ 21,447,745.00 $ 21,562,745.00 $ (115,000.00) -0.54%
Homeland Security
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
$ 1,491,367.00 $ 1,498,216.00 $ 1,468,216.00 $ 30,000.00
$ 39,705,407,00 $ 39,743,637.00 $ 37,963,637.00 $ 1,780,000.00 4.48%
17,778,356.00 17,797,135.79 16,260,385.79 1,536,750.00 8.63%
5,898,857.00 6,050,993.00 5,975,993.00 75,000.00 1.24%
8,640.00 8,640.00 8,640.00 0.00%
$ 63,391,260.00 $ 63,600,405.79 $ 60,200,015.79 $ 3,400,390.00 5.35%
3/6/2014
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2014 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 181,065.00 $ 181,065.00 205,065,00 $
4,800.00 4,800.00 4,800.00
6,750.00 6,750.00 6,750.00
(24,000.00) -13.25% - FY 2014 Salary forecast budgeted Dir-Public Services as vacant (one year
step) as the position was not filled at the time the Salary Forecast was run.
The forecast reflects the actual salary of the filled position.
0.00% -
0.00% -
$ 192,615.00 5 192,615.00 $ 216,615.00 $ (24,000.00) -12.46%
Veterans Services
Personnel Expenditures $ 1,512,426.00 $ 1,512,426.00 1,512,426.00 $ 0.00% -
Operating Expenditures 190,912.00 191,286.93 191,286.93 0.00% -
Internal Support Expenditures 169,014.00 169,975.00 169,975.00 0.00% -
Transfers 0.00%
5 1,872,352.00 $ 1,873,687.93 5 1,873,687.93 $ 0.00%
Community Corrections
Personnel Expenditures 5 3,575,238.00 $ 3,583,572.00 3,543,572.00 $ 40,000.00 1.12% - Favorable due to underfill/turnover.
Operating Expenditures 502,025.00 502,025.00 462,025.00 40,000.00 7.97% - Favorable Contracted Services due to efforts to reduce spending.
Internal Support Expenditures 536,961.00 556,858.00 556,858.00 0.00% -
Transfers Out 0.00% -
5 4,614,224.00 $ 4,642,455.00 $ 4,552,455.00 5 80,000.00 1.72%
MSU Ext. - Oakland County
Personnel Expenditures 5 829,049.00 $ 741,385.00 $ 741,385.00 $ 0.00% -
Operating Expenditures 89,689.00 174,723.00 174,723.00 0.00% -
Internal Support Expenditures 261,834.00 263,190.00 263,190.00 0.00% -
$ 1,180,572.00 $ 1,179,298.00 $ 1,179,298.00 5 0.00%
3/6/2014
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2014 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Medical Examiner
Personnel Expenditures 5 3,225,790,00 $ 3,263,286.00 $ 3,263,286.00 5 0.00% -
Operating Expenditures 520,006.00 520,006.00 520,006.00 0.00% -
Internal Support Expenditures 864,442.00 873,278.00 873,278.00 0.00% -
Transfers
Animal Control
Personnel Expenditures
Operating Expenditures
$ 4,610,238.00 $ 4,656,570.00 5 4,656,570.00 $
5 2,191,740.00 $ 2,195,176.00 5 2,195,176,00 5
190,097.00 190,097.00 190,097.00
0.00%
0.00% -
0.00% -
Internal Support Expenditures 842,887.00 860,653.00 860,653.00 0.00% -
Transfers Out
5 3,224,724.00 5 3,245,925.00 $ 3,245,926.00 $ 0.00%
Circuit Court Probation
Personnel Expenditures 5
$
0.00%
Operating Expenditures 54,326.00 54,325.00 54,326.00 0.00%
Internal Support Expenditures 562,361.00 566,025.00 566,026.00 0.00%
$ 616,687.00 $ 620,352.00 5 620,352.00 5 DM%
Department Total
Personnel Expenditures $ 11,515,308.00
Operating Expenditures 1,551,855.00
Internal Support Expenditures 3,244,249.00
Transfers Out
$ 11,476,910.00
1,637,263.93
3,296,730.00
$ 11,460,910.00
1,597,263.93
3,296,730.00
$ 16,000.00
40,000.00
0.14%
2.44%
0.00%
--------------- -------_-_-__ ---_-_-__-_-__
$ 16,311,412.00 $ 16,410,903.93 $ 16,354,903.93 $ 56,000.00 0.34%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 1,196,409.00 $ 1,208,910.00 $ 1,048,410.00 $ 160,500.00 13.28% - Turnover and underfills.
Operating Expenditures 338,222.00 338,222.00 299,822.00 38,400.00 11.35% - Fay. Professional Services $11,500 due to utilization of PTNE
positions to perform services previously obtained through
professional services; Printing $14,600, Periodicals Books $700,
Mileage $5,800 and Travel $9,200 based on usage. Offset by
Supplies ($3,400) based on actual usage.
Internal Support Expenditures 62,644.00 92,792.00 89,892.00 2,900.00 3.13% Fay. IT Ops $2,000, Telephone $300 and Motor Pool $600 due to
usage less than anticipated.
Transfers
$ 1,597,275.00 $ 1,639,924.00 $ 1,438,124.00 $ 201,800.00 12.31%
Planning and Economic Development Services
Personnel Expenditures $ 3,886,929.00 $ 3,897,429.00 $ 3,507,729.00 $ 389,700.00 10.00% Turnover and uncierfills.
Operating Expenditures 1,142,692.00 1,290,823.00 1,062,223.00 228,600.00 17.71% - Fay. primarily in Professional Services for NO HAZ Program
$86,400 based on reduced resident participation (offset by reduced
program reimbursement); Software Maint $4,000 due to decreased
maintenance costs and Supplies $17,600, Workshop & Meetings
$4,500, Travel $16,600 & Printing $99,500 based on usage.
Intemal Support Expenditures 846,774.00 851,129.00 835,729.00 15,400.00 1.81% Fav IT Ops $14,100 & Telephone Comm $1,300 due to usage less
than anticipated.
Transfers
$ 5,876,395.00 $ 6,039,381.00 $ 5,405,681.00 $ 633,700.00 10.49%
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED AMENDED
BUDGET BUDGET
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers
AMOUNT
FY 2014 FAVORABLE
FORECAST [UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Workforce Development
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $ 25,620.00 $
$ 25,620,00 $ 25,620.00 $ 25,620.00 $
0.00%
0.00%
Department Total
Personnel Expenditures $ 5,108,958.00 $ 5,131,959.00 $ 4,581,759.00 $ 550,200.00
Operating Expenditures 1,480,914.00 1,629,045.00 1,362,045.00 267,000.00
Internal Support Expenditures 909,418.00 943,921.00 925,621.00 18,300.00
Transfers
10.72%
16.39%
1,94%
0.00%
$ 7,499,290.00 $ 7,704,925,00 $ 6,869,425.00 $ 835,500.00 10.84%
3/6/2014
$ 225,913.00
33,305,00
18,000,00
1,400,000.00
100.00
225,913.00
33,305.00
18,000.00
1,400,000.00
1,358,508.00
$ 225,913.00 $
33,305.00
18,000.00
1,400,000.00
1,358,508.00
0.00%
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
NON-DEPARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund
Insurance Surety Bonds
Logos Trademarks Intellect Property
Road CornmissionlCurrent Drain Assessment
Road CornmissionITri Party Agreement
Interest Expense 1,500,000.00 1,500,000.00 1,500,000.00 0.00%
Provisions 30,000.00 30,000.00 30,000.00 0.00%
Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00 0.00%
Total $ 12,827,934.00 $ 14,186,342.00 $ 14,186,342.00 $ 0.00%
COUNTY BUILDINGS
$ 3,458,121.00 $ 3,299,679.00 $ 3,299,679.00 $ 0.00%
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties
National Assoc. of Counties
S.E.M.C.O.G.
Traffic Improvement Association
Total
$ 73,000.00 $ 73,000.00 $ 73,000.00 $
24,100.00 24,100.00 24,100.00
500,000.00 500,000.00 500,000.00
30,000.00 30,000.00 30,000.00
$ 627,100.00 $ 627,100.00 $ 627,100.00 $
0.00%
0.00%
0.00%
0.00%
0.00%
SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 300,000.00 $ 0.00%
RESERVED FOR TRANSFERS
Expenditures
Classification and Rate Change
Contingency
Emergency Salaries
Grant Match
Info Tech Development
Legislative Expense
Misc. Capital Outlay
Overtime Appropriation
Summer Employees Salary Appropriation
Total
$ 106,733 00
258,305.00
1,310,000.00
1,160,000.00
5,346,050,00
36,400.00
75,000 00
53,000.00
250,000.00
59,416.00
176,915.00
1,210,642.00
875,240.00
4,475,795.00
36,400.00
33,420.00
53,000.00
250,000.00
59,416.00 $
176,915.00
1,210,642.00
875,240.00
4,475,795.00
36,400.00
33,420.00
53,000.00
250,000.00
0.00%
0,00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0,00% $ 8,595,488.00 $ 7,170,828.00 $ 7,170,828.00 $
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
Transfers to Other Funds
Fire Records Management
CLEWS
Information Technology
$ 413,145.00 $
1,844,186.00
3,856,676.00
413,145.00 $ 413,145.00 $
1,844,186.00 1,844,186.00
3,856,676.00 3,620,676.00 236,000.00
0.00%
0.00%
6.12% Favorable $236,000 due to the OakNet maintenance being
provided by the IT Fund for the benefit of the Radio System;
Radio Fund has been providing their share of the OakNet
funding and therefore a budget amendment is recommended.
0.00%
0.00%
0.00%
0.00%
0.00%
Bldg Auth Fac Infras IT Debt
Fringe Benefit Fund
Major Project Fund - Cyber Security Project
Project Work Order Fund
Building Fund
2,230,125.00
5,771,000.00
300,000.00
2,230,125.00
6,771,000.00
423,277.00
300,000.00
2,230,125.00
5,771,000.00
423,277.00
300,000.00
$ 14,415,132.00 $ 14,838,409.00 $ 14,602,409.00 $ 236,000.00 1.59%
TOTAL NON-DEPT. APPROPRIATIONS
$ 40,223,775.00 $ 40,422,358.00 $ 40,186,358.00 $ 236,000.00 0.58%
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund
Social Welfare Fund Foster Care
$ 22,667,196.00 $ 22,752,469.00 $ 22,752,469.00 $
1,000.00 1,000.00 1,000.00
$ 22,668,196.00 $ 22,753,469.00 $ 22,753,469.00 $
0.00%
0.00%
0.00%
TOTAL EXPENDITURES $ 62,891,971.00 $ 63,175,827.00 $ 62,939,827.00 $ 236,000.00 0.37%
3/6/2014
FY 2014 BUDGET AMENDMENTS
FY 2014 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. *13248 - 10/0212013
Water Resources Commissioner - Delete and Create Positions
M.R. *13247 - 10102/2013
Facilities Mgmt/Health & Human Services - Use of Space in South Health by State of Michigan
M.R. *13248 - 10102/2013
Sheriffs Office - Contract Amendment #1 for Law Enforcement Contract in Brandon Twp,
$ 419,293,798.00
(26,819.00)
(23,838.00)
(36,799.00)
M.R. *13250 - 1010212013 (6,797.00)
Public Services/MSU Extension -Professional Svc Contract for 4-H Dev Coordinator & Educational Programming
M.R. #13262 - 10117/2013 27,085.00
Human Resources - Increase Payrate of College Intern Classification
M.R. *13273 - 10/17/2013 13,229.00
Human Resources - FY 2014-2016 Collective Bargaining Agreement for Gov't Employees Labor Council (GELC)
$ 219,209.00 M.R. *13263 - 10/17/13
Facilities Mgmt/Facilities Planning & Engineering - Courthouse South Entrance Security
M. R. - 10/30/2013
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. *13277 - City of Sylvan Lake
M.R. *13276 - 10130/2013
Health & Human Services - Request to Expend from the Larry Pernick Health Education Fund
M.R. *13288 - 11/13/2013
Circuit Court - 2014 Michigan Drug Court Grant Program (ATC) Grant Acceptance
M.R. *13289 - 11/13/2013
Circuit Court -2014 Michigan Drug Court Grant Program (JDC) Grant Acceptance
M.R. *13293 - 11/13/2013
52nd District Court/Division 1 (NOVI) -2014 Michigan Drug Court Grant Program - Acceptance
M.R. *13321 - 12/12/2013
Sheriffs Office - Contract Amendment #1 for Law Enforcement Svs Charter Twp Commerce 2013 -2015
M.R. *13319 - 12/12/2013
Sheriffs Office - Contract Amendment #1 for Law Enforcement Svs Parks & Rec Comm 2013 - 2015
5,625.00
3,200,00
18,940.00
56,618.00
6,900.00
$ 193,059.00
84,847,00
M.R. *13320 - 12/12/2013
Sheriffs Office. Position Deletions for Cancellation of Law Enforcement Services Twp of Royal Oak 2013 - 2015 $ (400,390.00)
M.R. *13315 - 12/1212013
Sheriff's Office - Narcotics Enforcement Team (NET) Interlocal Agreement with the City of Auburn Hills 29,358.00
M.R. *13323 - 12/12/2013
Facilities Planning & Engineering/Health & Human Services - Construction of New CV Counseling Center $ 245,657.00
M.R. *13305 - 12/12/2013
Management & Budget Fiscal Year 2013 Year-End Report and Budget Amendments
Encumbrances $ 500,279.50
Carry Forwards $ 1,971,411.00 $ 2,471,690.50
M.R. *13295 - 12/12/2013
Dept of Health & Human Services/Children's Village - FY 2013-2015 Waterford School District Agreement (47,496.00)
TOTAL AMENDED BUDGET AS OF 12/3112013 $ 422,128,076.50
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
ENTERPRISE FUND
TREASURER'S OFFICE
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DELINQUENT TAX REVOLVING FUND 51600
REVENUES
Charges for Services $18,850,000.00 $18,850,000.00 $19,000,000.00 $150,000,00 0.80% Fay. Interest and Penalty $150,000 due to collection of
chargebacks from local CVTs including monthly interest charges.
Other Revenues
Total Revenues
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
1,000,000.00
$19,850,000:00
$ 188,325,00
462,050.00 Fav. Indirect Costs $118,400 due to actual charges determined
after budget finalization. Also favorable, Professional Services
887,700 due to less anticipated use.
1,000,000.00 1,000,000.00 0.00 0.00%
$19,850,000.00 $20,000,000.00 $150,000.00 0.76%
$ 188,326.00 $ 188,326.00 0.00%
462,050.00 255,950.00 206,100.00 44.61%
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
315,000.00 315,000.00 95,800.00 219,200.00 69.59% Fay. related to lower debt interest rates/level of debt.
4,427,327.00 4,427,327.00 4,427,327.00
10,800,000.00 10,800,000.00 10,800,000.00
1,691,700.00 1,591,700.00 1,591,700.00
1,874,050.00 1,874,050.00 1,874,050.00
1,315,800.00 1 315.800.00 1,315,800.00
$ 20.008,877.00 $ 20,008,877.00 $ 20,008,877.00 $
$ 20,974,253.00 $ 20,974,253.00 $ 20,548,953.00 $ 425,300.00
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
2.03%
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
REVENUE OVER (UNDER)
EX PEN DITU RES*
Total Net Assets - Beginning
Total Net Assets - Ending
($1,124,253.00) ($1,124,253.00) ($548,953.00)
$206,690,342.95
$206,141,389.95
845,966,506.00
151,531,590.84
9,192,246.11
($548,953.001
$206.141.389.95
$575,300.00
" Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments" in the expense category.
*" Please note the designated equity amounts are adjusted at year-end only
125 DTRF 51600 Quarterly Forecast 3/6/2014
FY 2014 FIRST QUARTER REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCE5
DELINQUENT PERSONAL PROPERTY
TAX (51800)
OPERATING REVENUE $901,028.00 $901,028.00 $600,000.00 ($301,028.00) -33.41% - Unfav. Administration Fees ($298,700) due to fewer delinquencies and
Reimb Salaries ($2,300) due to less anticipated use.
OPERATING EXPENSE 903,281.00 903,281.00 818,560.00 $84,721.00 9.38% - Fay. Professional Services $119,200, Postage-Standard Mailing $10,000,
Office Supplies $2,500 and Expendable Equipment $2,000 due to less than
anticipated use. Partially offset by unfavorable Indirect Costs ($49,300) due
to actual charges determined after budget finalization and Telephone
Communications ($1,300) due to higher anticipated use.
NET OPERATING INCOME (LOSS) ($2,253.00) ($2,253.00) ($218,560.00) ($216,307.00) 9600.84%
NON-OPERATING REVENUE (EXPENSE) 2,253.00 2,253.00 2,253.00 $0.00 0.00%
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $0.00 $0.00 $ (216,307.00) ($216,307.00)
TRANSFERS OUT
TOTAL NET INCOME (LOSS)* $0.00 $0.00 ($216,307.00) ($216,307.00)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
417,148.05
$200,841.05
* Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments" in the expense category.
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED
BUDGET
AMENDED
BUDGET
-----
FY 2014
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
n•••••nP ..... • M•nn••••n T... • 01•n••n•n••nnn••n•••nnn•nnn•nnnn.... n•••••n•na
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (50800)
OPERATING REVENUE $ 8,246,361.00 $ 8,246,361.00 $ 8,246,361.00 $ 0.00%
OPERATING EXPENSE $ 25,774,494.00 $ 25,876,009.00 $ 25,876,009.00 $
0.00%
NET OPERATING INCOME (LOSS) $ (17,528,133.00) $ (17,629,648.00) $ (17,629,648.00) $ 0.00%
NON-OPERATING REVENUE $ 12,239,000.00 $ 12,239,000.00 $ 12,239,000.00 $ 0.00%
(EXPENSE)
0.00% TOTAL INCOME BEFORE TRANSFERS
TRANSFERS IN
CAPITAL IMPROVEMENT PROGRAM
$ (5,289,133.00) $ (5,390,648.00) $ (5,390,648.00) $
$ - $ - $ $
$ - $ - $ - $
TOTAL NET INCOME (LOSS)"
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (5,289,133.00) $ (5,390,648.00) $ (5,390,648.00) $
97,949,963.26
92,559,315.26
3/612014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DRAIN EQUIPMENT FUND ( 63900)
OPERATING REVENUES:
Inside 528,734,127.00 530,270,426.00 529,770,426.00 (5500,000.00) -1.65% Unfav - Reimbursement Salaries ($500,000) due to unallocated payroll charges for
turnover and vacant positions offset in fay Salaries, Overtime and Fringes.
Outside 430,000.00 430,000.00 401,000.00 ($29,000,00) -6.74% Unfav - External Dispatch Services ($6,000), External Equipment Rental ($11,000)
and External Maintenance Contracts ($12,000) due to the SCADA billing for West
Bloomfield Township ending because they are now on their own system.
Total Revenue 29,164,127.00 30,700,426.00 30,171,426.00 (529,000.00) -1.72%
OPERATING EXPENSES 29,231,627.00 30,775,044.00 30,349,573.00 425,471.00 1.38% Fay - Salaries $275,000, Overtime $15,000 and Fringes $210,000 due to turnover
and vacant positions. Unfav - Indirect Cost ($66,000) due to indirect cost rate
finalized after budget process. Unfav - Adj Prior Years Exp ($7,114) due to a
reclassification of a prior years rebill to the correct rebill project.
NET INCOME (LOSS) BEFORE (67,500.00) (74,618.00) (178,147.00) (103,529.00) 138.75%
NON-OPERATING REVENUE/(EXPENSE) 67,500.00 67,500.00 67,500.00 0.00%
TRANSFER IN 559,475.00 559,475.00 0.00%
TRANSFERS (OUT) 27,189.00 27,189.00 27,189,00 0.00%
NET REVENUES OVER (UNDER) (527,189.00) $535,168.00 $431,639.00 (5103,529.00)
EXPENSES
TOTAL NET ASSETS - BEGINNING 4,599,883.03
TOTAL NET ASSETS - ENDING
55,031,522.03
3/6/2014
CLAIMS PAID
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
768,500.00
$ 4,194,996.00 $ 4,194,996.00 $ 4,194,996.00 $
(1,832,746 00) (1,832,746.00) (1,832,746.00)
768,500.00 768,500.00
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET FORECAST FAV/{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
[LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue
Inside Revenue 2,362,250.00 2,362,250.00 2,362,250.00
0.00%
Total Operating Revenue $ 2,362,250.00 $ 2,362,250.00 $ 2,362,250.00 $ 0.00%
OPERATING EXPENSE $ 3,426,496.00 $ 3,426,496.00 $ 3,426,496.00 $ 0.00% -
NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 150,000.00 0,00%
NET REVENUES OVERAUNDER)
EXPENSES $ (1,682,746.00) $ (1,682,746.00) (1,582,745.00) $
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
14,796,234.39
13,113,488.39
3/6/2014
48,281,100
2,243,600
300,000
14,600,000
200,000
1,356,000
840,700
200,000
500,000
95,900
260,000
1,000,000
550,000
14,600,000
34,120,000
10,000,000
3,316,000
48,281,100
2,243,500
300,000
14,600,000
200,000
1,356,000
840,700
200,000
500,000
95,900
260,000
1,000,000
550,000
14,600,000
34,120,000
10,000,000
48,530,100
2,263,500
160,000
14,600,000
200,000
1,343,000
840,700
200,000
500,000
96,900
260,000
1,000,000
550,000
14,600,000
34,120,000
9,600,000
3,316,000 2,994,000
216,500 216,500
2,500,000
2, 936,200 2,936,200
700,000 700,000
391,700 391,700
5,000,000 5,000,000
290,000 280,000
800,000 800,000
25,000 25,000
2,500 2,500
350,000 350,000
115,000 115,000
105,000 105,000
20,000 20,000
150,000 150,000
5,771,000 5,771,000
151,826,100 151,826,100
266,500
2,936,200
700,000
391,700
5,000,000
280,000
800,000
25,000
2,500
350,000
115,000
105,000
20,000
700
600
150,000
5,771,000
151,271,400
2,500,000 2,500,000
COUNTY OF OAKLAND
FY2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2014 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
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
EXT - FLEX BEN VISION INSURANCE
EXT - FORFEITURE OF DEPOSITS
EXT - TRAINING
EXT - WELLNESS
EXT - OTHER REVENUE - ICMA REBATES
Transfer In
TOTAL REVENUE
249,000 0.52% - Charges from departments favorable due to underestimated budget.
20,000 0.89% - Budget amendment is recommended to reallocate retirement administration - PINE.
(140,000) -46.67% - Budget amendment is recommended to reallocate retirement administration - PTNE.
0.00% -
0.00%
(13,000) -0.96%
0.00%
0.00%
0.00%
0,00%
0.00%
- 0,00%
0.00%
- 0,00%
- 0.00%
(400,000) -4,00% - Unfavorable due to increase in employee prescription co-pays. Offset by favorable
expense.
(322,000) -9.71% - Unfavorable due to projected revenue less than budget projections. Offset by
favorable expense.
50,000 23.09% - Favorable due to projected revenue more than budget projections. Offset by
unfavorable expense.
0.00%
0.00%
- 0.00%
0.00%
- 0,00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
700 0.00%
600 0.00%
0.00%
0.00%
(554,700) -0.37%
130 FRINGE BENEFITS FY2014 1st Qtr Forecast 316/20141
COUNTY OF OAKLAND
FY2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2014 VARIANCE
FRINGE BENEFITS FUND 671300 BUDGET BUDGET FORECAST FAV/{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINC. 21,500,000 21,500,000 21,500,000 0.00%
RETIREES MEDICAL - VEBA DEBT INT. 26,731,100 26,751,100 26,833,200 (52,100) -0.19% - Unfavorable due to required FY 2014 debt interest payments related to the refunding
of 2007 Oakland County Certificates of Participation (COPS); future interest payments
will be based on new debt schedule for the Retiree Health Care Refunding bonds and
will be considerably less. A budget amendment is recommended.
RETIREMENT ADMINISTRATION 2,543,500 2,543,500 2,423,500 120,000 4.72% - Favorable due to projected costs less than budget projections. Offset by unfavorable
revenue.
DEFINED CONTRIBUTION PLAN 14,600,000 14,600,000 14,600,000 0.00% -
0.00%
0.00%
80,000 7.95% - Favorable duet° one vacant position, one underfilled position, and one FTE position
filled with PINE employees.
0.00%
0.00%
013.0000;10°
0.00%
00.00:
0.00%
0.00%
0.00%
400,000 3.70% - Favorable due to increase in employee prescription co-pays. Offset by unfavorable
revenue.
322,000 9.32% Favorable due to projected costs less than budget projections. Offset by unfavorable
revenue.
50,000 15.43% - Favorable due to projected costs less than budget projections. Offset by unfavorable
revenue.
0.00%
49,600 1.69% - Favorable due to WC Excess Insurance costs less than budget projections.
- 0.00%
- 0.00%
(27,700) 0.00% - Unfavorable due to legal services for defeasance of the COPs.
(8,000) 0.00% Unfavorable due to new annual federal Patient Centered Outcome Research Institute
Tax.
2,300 0.77% - Favorable due to actual charges developed after budget finalization.
936,100 0.62%
DEFINED CONTRIBUTION PLAN - PTNE 200,000 200,000 200,000
PENSION CONTRIBUTION EXPENSE 5,771,000 6,771,000 5,771,000
EMPLOYEE IN-SERVICE TRAINING 1,006,000 1,006,000 926,000
IN-SERVICE TRAINING - INFO TECH 350,000 350,000 350,000
EMPLOYEE BENEFITS UNIT 640,700 840,700 840,700
FLEXIBLE BENEFIT PAYMENTS 200,000 200,000 200,000
WELLNESS PROGRAM 500,000 500,000 500,000
ACCOUNTING SERVICES 95,900 95,900 95,900
TUITION REIMBURSEMENT 260,000 260,000 260,000
RETIREMENT HEALTH SAVINGS 1,000,000 1,000,000 1,000,000
GROUP LIFE INSURANCE 900,000 900,000 900,000
SOCIAL SECURITY 14,600,000 14,600,000 14,600,000
MEDICAL INSURANCE 39,400,000 39,400,000 39,400,000
PRESCRIPTION COVERAGE 10,800,000 10,800,000 10,400,000
DENTAL INSURANCE 3,456,000 3,456,000 3,134,000
VISION INSURANCE 324,000 324,000 274,000
DISABILITY INSURANCE 2,600,000 2,500,000 2,500,000
WORKERS COMPENSATION 2,936,200 2,936,200 2,886,600
UNEMPLOYMENT COMPENSATION 700,000 700,000 700,000
CHILD CARE FACILITY 261,700 261,700 251,700
PROFESSIONAL SERVICES - 27,700
PATIENT CENTERED OUTCOME RESEARC 8,000
INDIRECT COSTS 300,000 300,000 297,700
TOTAL EXPENSE 161,826,100 151,826,100 150,890,000
NET REVENUE OVER/(UNDER) EXPENSES 0,00 0.00 381,400 381,400
TOTAL NET ASSETS - BEGINNING 34,934,365
TOTAL NET ASSETS - ENDING 35,315,768
130 FRINGE BENEFITS FY2014 1st Qtr Forecast 316/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCEE
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE $4,653,821.00 $4,653,821.00 $4,653,821.00 $0.00 0.00% -
OPERATING EXPENSE 6,830,178.00 6,830,178.00 6,880,678.00 (50,500.00) -0.74% - Unfav. indirect cost ($42,900) due to actual charges developed after budget
finalization; unfav custodial services expense ($7,600) due to services being
outsourced after budget finalization.
NET OPERATING INCOME (LOSS) ($2,176,357.00) ($2,176,357.00) ($2,226,857.00) ($50,500.00) 2.32%
NON-OPERATING REVENUE (EXPENSE) 278,744.00 278,744.00 278,744.00 0.00 0.00%
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($1,897,613.00) (41,897,613.00) $ (1,948,113.00) ($50,500.00)
TRANSFERS IN
CAPITAL CONTRIBUTION 1,897,613.00 1,897,613.00 1,897,613.00 0.00%
TOTAL NET INCOME (LOSS) Moo
60.00
($50,500.00) ($50,500.00)
$ 81,272,336.86
$81,221,835.86
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
3/6/2014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY2014 VARIANCE
BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue 99,500.00 $ 99,500.00 $ 99,500.00 $ 0.00% -
Inside Revenue
Total Revenue
OPERATING EXPENSE
OPERATING INCOME (LOSS)
6,906,523.00 # 6,934,850.00 6,934,850.00 $ 0.00% -
$ 7,006,023.00 $ 7,034,350.00 $ 7,034,350.00 $
7,837,399.00 7,865,072.00 8,003,672.00 $ (138,600.00) -1.76% - Unfav. indirect cost ($138,600) due to actual charges
developed after budget finalization.
$ (831,376.00) $ (830,722.00) $ (969,322.00) $ (138,600.00)
NON-OPERATING REVENUE 185,000.00 185,000.00 185,000.00 0.00%
(EXPENSE)
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS $ (646,376.00) $ (645,722.00) $ (784,322.00) $ (138,600.00)
TRANSFERS IN / (OUT) 23,000.00 111,299.00 111,299.00 $
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF
FUND BAL.) *
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (623,376.00) $ (534,423.00) $ (673,023.00) $ (138,600.00)
$ 8,153,177.77
$ 7,480,154.77
3/6/2014
AMENDED
BUDGET
$333,538.00
ADOPTED
BUDGET
'FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue $309,700.00
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
FY2014 VARIANCE
FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$546,738.00 $213,200.00 63.92% - Fay. External - Other Revenue $213,200 for insurance claims reimbursement for
water inundation and storm water damage of County buildings.
Inside Revenue
Total Revenue
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
27,054,673.00 27,030,835.00 27,030,835.00 0.00%
$27,364,373.00 $27,364,373.00 $27,577,573.00 $213,200.00 018%
$25,271,273.00 $25,274,861.00 $24,675,361.00 $599,500.00 2.37% -Fay. Natural Gas/ Fuel Oil $204,700 due to lock-in of favorable long-term pricing
contracts; fay. Electrical Service $200,000 due to lower-cost third-party contracts
and savings from energy conservation initiatives implemented by FM&O; fay.
Salaries and Fringe Benefits $500,000 due to turnover; fay. Garbage & Rubbish
Disposal $10,000 due to reduced volume caused by recycling efforts; and fay. Rent
$12,500 due to reduced rental of equipment storage space.
Partially offset by unfav. Water & Sewage Charges ($25,000) based on required
usage and settlement of past billings; Indirect Costs ($125,200) due to
determination of costs subsequent to budget formulation; IT Development
($35,000) and IT Operations ($75,000) primarily for CAMS system maintenance
costs; Motor Pool & Motor Pool Fuel Charges ($44,000) based on required usage;
and Radio Communications ($25,000) due to one-time purchase of 2-way radios to
improve radio transmission.
$2,093,100.00 $2,089,512.00 $2,902,212.00 $812,700.00
NON-OPERATING REVENUE $100,000.00 $100,000.00 $100,000.00 $0.00 0.00% -
TRANSFERS IN 0.00% -
TRANSFERS OUT (3,500,000.00) (3,558,888.00) (3,558,888.00) 0.00% -
NET REVENUES OVER(UNDER)
EXPENSES* ($1,306,900.00) ($1,369,376.00) ($556,676.00) $812,700.00
TOTAL NET ASSETS - BEGINNING $11,925,535.51
TOTAL NET ASSETS - ENDING $11,368,859,51
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
133 FACILITIES INTERNAL FORE 3/612014
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
VARIANCE
FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Operations (63600)
$1,140,292.00 $291,300.00 34.31% Fav. Enhanced Access Fees $135,300 due to increased customer usage; Sale of Equip
$2,600 due to auction proceeds; Deferred Land File Tax $16,700 due to increased tax
& assessment billings and Outside Agencies $136,700 due to increase in external
customer requests.
23,370,856.00 (1,701,100.00) -6.78% Unfav. GC Deer! & Non Gov Dev ($1,534,400) due to rates remaining at prior year
levels & limned resources available to complete development due to vacancies and
Equip Rental ($401,700) due to lower than anticipated usage for Convenience Copier.
Partially offset by fay. OC Dept! Ups & Non Gov Ops $235,000 actuais higher than
anticipated prior to budget.
OPERATING REVENUES:
Outside $848,992.00 $848,992.00
Inside 25,070,570.00 25,071,956.00
TOTAL OPERATING REVENUE $25,919,562.00 $25,920,948.00 $24,511,148.00 ($1,409,800.00) -5.44%
OPERATING EXPENSES $32,355,652.00 $32,357,038.00 $29,041,538.00 $3,315,500.00 10.25% - Fay. Sal & FEl $2,487,800 due to vacancies; Exp Equip $769,500 for equip
replacement; Deprec $436,300 for IT capital projects in progress not fully operational;
Equip Maint $501,500 due to lower than anticipated hardware waist costs; Indirect Cost
$66,000: Communications $106,000 due to rate reductions; Mew Dues $5,500 due to
lower than anticipated costs; Travel $25,600 due to decline in staff attending
conferences; Supplies $33,100, Mileage $7,000 & Printing $62,900 based on actual
usage. Partially offset by unfav. Prof Svcs ($785,500) for previously approved IT
projects; Copier ($33,600) due to updated contract; Software Maint ($217,700) due to
lower than anticipated software support payments; Contracted Svcs ($136,300) due to
increase in usage & Charge Card Fees ($12,500) for increase of credit card charges.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($6,436,090.00) ($6,436,090.00) ($4,530,390.00) $1,905,700.00
NON-OPERATING REVENUE 105,500.00 105,500.00 118,800.00 13,300.00
12.61% Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 3,915,871.00 3,934,261.00 3,934,261.00 0.00 0.00%
TRANSFERS (OUT) 0.00%
CAPITAL CONTRIBUTION 0.00 0.00%
NET REV OVER(UNDER) EXP* ($2,414.719.00) ($2,396,329.00) ($477,329.00) $1,919,000.00
TOTAL NET ASSETS- BEGINNING 19,906,561.84
TOTAL NET ASSETS - ENDING $19,429,232.84
*Please note that in the Adopted Budget (line-item bock) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Telephone Communications (67500)
OPERATING REVENUES:
Outside $30,000.00 $30,000.00 $10,100.00 $ (19,900.00) -66.33% Unfav. Sale of Phone External due to reduction in landline charges due to the closing of
Golden Oaks.
Inside 2,814,000.00 2,814,000.00 $2,715,200.00 (98,800.00) -3.51% Unfav. Sale of Phone internal due to reduction in telephone landiines.
TOTAL OPERATING REVENUE $2,844,000.00 $2,844,000.00 $2,725,300.00 ($118,700.00) -4.17%
OPERATING EXPENSES $3,299,915.00 $3,299,915.00 $2,651,915.00 $648,000.00 19.64% Fay. Deprec $229,000 and Comm $127,000 subsequent to budget; Exp Equip $29,100
due to decreased demand for equipment replacements; Sublet Repairs $72,000 due to
lower than anticipated repair volume; Indirect Cost $190,300; Software Maint $27,300
due to lower maintenance rates; Tower Charges $8,000 due to decreased pager usage
and Travel $2,500 due to decreased usage. Partially offset by unfav. Internal Svcs
($26,000) due to actual usage and Voice Mail ($10,900) due to higher than anticipated
costs.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($455,915.00) ($455,915.00)
NON-OPERATING REVENUE 30,000.00 30,000.00
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP+ ($425,915.00) ($425,915.00)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$73,385.00 $529,300.00
28,800.00 (1,200.00) -4.00% Unfav. Interest Income due to lower rates and cash balance than anticipated.
0.00%
0.00%
$102,185.00 $528,100.00
3,919,060.51
$4,021,245.51
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
VARIANCE
FAV/IUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - CLEMIS (53500)
OPERATING REVENUES:
Outside $3,795,859.00 $3,795,859.00 $3,855,159.00 $59,300.00 1.56% Fav, CLEM'S Crash $20,300 due to agencies participating in Crash program; Access
Oakland Fee $41,700 due to actual law enforcement FTE count used for billing higher
than budget projection; Pr. Yr. Fxp $14,700; CIemis Citation $42,900, Clemis Parking
51.800 & Crime Mapping $1,700 due to increased usage by Oakland and non-Oakland
agencies & Rebilled Charges $58,500 billed to Tier 2.5 & 3.0 agencies for connectivity
costs. Partially offset by unfav. Maintenance Contracts ($35,800) Livescan maint after
warranty & In-Car Terminals External ($86,500) due to reduction in fleet of CLEM'S
agencies.
Inside 2,109,892.00 2,110,149.00 1,551,949.00 (558,200.00) -26.45% Unfav. Service Fees ($701,000) based on actual biking for Computer Aided Dispatch
(CAD) exp charge directly to Radio. Partially offset by fay. Reimb General $124,300 for
CLEMIS staff supporting Sheriff projects; OG Dept Ops $16,300 and In-Car Terminals
Internal $2,200 due to Mobile Data participation count higher than budget projection.
TOTAL OPERATING REVENUE $5,905,751.00 $5,906,008.00 $5,407,108.00 ($498,900.00) -8.45%
OPERATING EXPENSES $8,360,043.00 $8,360,043.00 $7,763,143.00 $596,900.00 7.14% Fav. Sal & FB $630,700 due to vacancies; Rebik Svcs $30,000 is favorable based on
actual connectivity costs to Tier 2.5 and 3.0 agencies; Equip Maintenance $94,000 due
to less than anticipated cost of repairs; Travel $3,000 due to reduced traveling to
conferences; Deprec $53,000 & Comm $10,500 due to actual costs less than
anticipated; Supplies $1,000 & Internal Svcs $264,200 based on actual usage. Offset by
unfav. Bank Charges ($74,000) due to cost for paypal services for E-Commerce
transactions; Indirect Cost ($38,000); Parts & Access ($127,500) & Software Lease
($250,000) for software purchases required by CLEMIS tech support.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
($2,454,292.00)
35,000.00
2,044,186.00
0.00
($2,454,035.00)
35,000.00
2,044,186.00
0.00
($2,356,035.00)
32,600.00
2,044,186.00
317,100.00
$98,000.00
(2,400.00) -6.86% Unfav. Interest Income due to lower cash balance than anticipated.
0.00%
0.00%
317,100.00 0.00% Fay. Capital Contributions revenue due to Radio fund contributions for the CAD
Upgrade project.
NET REV OVER(UNDER) EXP* ($375.105.00) (5374,849.00) $37,851.00 $412,700.00
TOTAL NET ASSETS.- BEGINNING 18,060,031.85
TOTAL NET ASSETS - ENDING $18,097,882.85
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.
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Radio Communications (53600)
OPERATING REVENUES;
Outside $5,895,000.00 $5,895,000.00 $5,765,700.00 ($129,300.00) -2.19% Unfav. E-911 ($139,900) due to decreased volume of users. Partially offset by fay. Pr.
Yr Adj $10,600 for an E911 settlement agreement accepted with AT & T Corporation.
Inside 386,000.00 386,000.00 524,000.00 138,000.00 35.75% Fay. Parts Access $135,900 due to reimbursement by participating agencies for equip
replacement and Productive Labor $2,100 due to MDC repairs tor DC Agencies.
TOTAL OPERATING REVENUE $6,281,000.00 $6,281,000.00 $6,289,740.00 $8,700.00 0.14%
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
NET REV OVER(UNDER) EXP"
$9,520,472.00 $9,520,472.00 $8,249,672.00 $1,270,844.00
($3,239,472.00) ($3,239,472.00) ($1,959,972.00) $1,279,500.00
180,000.00 180,000.00 156,300.00
4,500.00 24,504.00 24,540.00
(486,000.00) (486,040.00) (486,000.00)
($3.540.972.00) ($3,520,972.00) ($2,265,172.00) $1,255,800_00
13.35% Fay. Sal & FB $116,000 due to vacancies; Internal Svcs $992,200 for Info Tech
CLEMIS due to E911/ related connectivity tower; Indirect Cost $22,700 subsequent to
budget projection; Maid t Contract $275,000 due to less than anticipated for
maintenance and support; Travel $7,500 due to decline in out-of-state training; Prof
Svcs $299,000 due to CAD Upgrade project enhancements; Special Projects $20,000
due to timing of projects including tower painting; Adj Pr Yr Rev $5,200; Supplies
$67,800 & Oil $26,200 based on actual usage. Partially offset by unfav. Exp Equip
($150,000) due to purchase of equipment required for the CAD Upgrade project;
Software Maint ($58,800) due to reclassification of E911 related costs; Comm
($206,000) for connectivity costs for cell tower sites used for coverage enhancements
of tire Radio system; Equip Maint ($100,000) due to higher than anticipated
maintenance costs of the radio system and Software Lease ($46,000) due to the timing
of software license purchases for new member agencies.
(23,700.00) -13.17% Unfav. Interest Income due to lower cash balance than anticipated.
0.00%
0.00%
0.00%
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
51,331,927.82
$49,066,755.82
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 Ad) in Expenses.
COUNTY OF OAKLAND
FY 2014 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
FORECAST
VARIANCE
FAVI(UNFAV1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Fire Records Management ( 53100)
OPERATING REVENUES:
Outside $179,329.00 $179,329.00 $181,429.00 $2,100.00 1.17% Fav. primarily due to Outside Agencies participation due of implementation of new
member agencies.
TOTAL OPERATING REVENUES
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
$179,329.00
$667,489.00
($488,160.00)
$179,329.00 $181,429.00
$667,489.00 $664,589.00
($488,160.00) ($483,160.00)
$2,100.00
$2,900.00
$5,000.00
1.17%
0.43% Fay. Sal & FR $27,200 due to vacancies; Comm $18,400 due to decrease in
connectivity rates; Exp Equip $3,000 due to decreased equipment purchases for
maintaining the system; Software Maint $6,200 due to decrease in maintenance costs;
Equip Maint $1,000 due Co lower than anticipated server maintenance charges; Mileage
$500 and Travel $2,000 due to decrease in staff traveling to off site conferences. Offset
by unfav. indirect Cost ($50,700); Deprec ($900) and Internal Svcs ($3,800) due to
NON-OPERATING REVENUE 3,000.00 3,000.00 3,000.00 0,00 0.00%
0.00% TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP'
413,145.00
($72,015.00)
413,145.00 413,145.00
($72,015.00) ($67,015.00) $5,000.00
0.00%
TOTAL NET ASSETS - BEGINNING 444,937,18
TOTAL NET ASSETS - ENDING $377,922.18
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 Ad) in Expenses.
di cr bal comment
6,185.81 6,185.81 oct03a/r
5,244.96 (6,244.96) act 03 rent adj
6,185.81 940,85 nov03 air
6,185.81 (5,244.96) nov03 air paid
5,244,96 0.00 state ad] air
6,185.81 6,185.81 dec 03 air
6,185.81 0.00 dec03a/rpay
6,185.81 6,18.5.81 jan 04 air
6,185.81 0.00 jan04 alr pay
6,185.81 6,185.81 fab 04 air
6,185.81 0.00 feb 04 air pay
6,185.81 6,185.81 mar 04 air
6,185.81 0.00 mar 04 air pay
6,185.81 6,185.81 aprit 04 air
6,185.81 0.00 april 04 air pay
6,185.81 6,185.81 may04 air pay
6,185.81 0.00 may 04 air
2,268.09 2,268.09 June 04 air june 11th last day
4,488.13 6,756.22 June 04 air state adj due per Mike Hughson
3,092.91 3,883.31 State June rent received ($84182, too much)
3,663.31 This figure and other receivable were to be taken up vs
Facilities Management Accouting
state rent
Fund 631
91458
FM010
date invoice/receipt
Oct-03 Iv233820
Oct-03 wr203588
Nov-03 jv233821
Nov-03 wr203662
Dec-03 P234307/001
Dec-03 iv234313/001
Dec-03 wr2037371004
Jan-04 jy234934/001
Jan-D4 wr203831/007
Feb-04 jv235677/001
Feb-04 wr203915/002
Mar-04 jv235934/001
Mar-04 jy236515/002(wr203994/1)
Apr-04 jy236723/001
Apr-04 wr204079/005
May-04 wr204154/4
May-04 jv237481/001
Jun-04 jv238842/001
Jun-04 jy238844/001
Aug-04 wr204431/001
Note: State rent was not charged after June ,2004. 02/17/2005 Mike, H. to submit new fgures to the State regarding rent adjustment.
AR2010.XLS
11/21/2013
0 . •----
COUNTY MICHIGAN
WRITE-OFFS REQUESTED 09113/13 Updated 09/13/13
All of the accounts were deactivated at 90 days past due to prevent customer access.
USER NAME ST, ACCOUNT NAME AMOUNT LAST ACTIVITN FISCAL YR
EA0
Credits Tot $0.00
A = ACTIVE ACCOUNT
N = NOT ACTIVE ACCOUNT
REASON/
STATUS
EA000003841 N MICHIGAN VALUATION GROUP $65.00 8/31/2011 2011
EA000003934 N HEATERSONLINE $13.00 8/31/2012 2012
EA000003956 N MAISANO APPRAISAL $39.00 10/31/2012 2012
EA000004267 N REFER A PROFESSIONAL $52.00 6/30/2011 2011
EA000004304 N ALLSTAE INSURANCE $69.00 5/31/2012 2012
EA000004412 N FAB INFOSOLUTIONS LLC $5.50 1/31/2012 2011-2012
EA000004579 N LEGACY SIGNATURE PROPERTI $346.50 5131/2012 2012
EA000004665 N NATIONAL REALTY CENTERS $13.00 5/31/2012 2012
EA00000GRAPPRSL N GREAT APPRAISAL $4.00 4/30/2011 2011
EA00000
Total Charges
Less Cr Bal. $0.00
$607.00
Total Writeoff $607.00
A = ACTIVE ACCOUNT
BK = BANKRUPTCY F
FDIC-BANK FAILURE/TAKEN OVER BY FDIC
N = NOT ACTIVE ACCOUNT
MR = MAIL RETURNED MARKED NOT DELIVERABLE
W= WENT OUT OF BUSINESS
2014 UNCOLLECTABLE HOME IMPROVEMENT LOANS
COMMUNITY DEVELOPMENT BLOCK GRANT
CASE # HOMEOWNER BAL DUE ADDRESS
5902 Russell & Dawn Stamp $ 21,095.48 57 Forthton, Troy 48084
3759 Nadine Walkr $ 9,900.00 21430 Westview, Ferndale 48220
6912 Stehen & Michelle Schneider $ 7,800.00 15477 Eddy Lk Rd, Fenton 48430
TOTAL: $38,795.48
1Total Write offs:
2014 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
CASE # HOMEOWNER BAL DUE ADDRESS
9692 Mary K Hennessy $ 8,799.00 1060 Dunleavy Dr, Highland 48356
10412 Robert & Patricia Reinhardt $ 24,845.00 74 Dennison, Oxford 48371
8514 Willard & Donna Bean $ 13,960.00 23320 Carlisle, Hazel Park 48030
10243 Charles White, Jr $ 13,423.00 21940 Kenosha St, Oak Park 48237
8095 Jon T & Kelli A Welch $ 9,475.00 26348 Alger, Madison Hts 48071
8337 Christopher Gilbert $ 11,225.00 631 W Gardenis, Madison Hts 48071
10630 Brianna Holtkamp $ 11,790.00 26636 Rialto St, Madison Hts 48071
TOTAL: $93,517
TOTAL AMOUNT UNCOLLECTIBLE
Write offi1/14/ - 3/14
*Client has more than one loan
Total Wr te offs:
Grand total write offs:
OAKLAND COUNTY PARKS & RECREATION COMMISSION
Contributions (Donations) - October 1, 2013 - December 31, 2013
Budget Center Project/ Program
Totals
ORN Dog Park General Donation General Contribution $5.00
RDP
RDP
RDP
RDP
RDP
RDP
RDP
RDP
REC
REC
REC
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
General Contribution
General Contribution
General Contribution
General Contribution
General Contribution
General Contribution
General Contribution
In Memory of Richmond Meischeid
Tuning Your Tot CD
Tuning Your Tot CD
Tuning Your Tot CD
$5.00
$5.00
$5.00
$5.00
$2.00
$5.00
$5.00
$25.00
Oaks Park Sub-Total
$10.00
$5.00
$5.00
57.00
Recreation Programs & Services Sub-Total 20.00
Grand Total $82.00
Resolution #14054 March 19, 2014
Moved by Crawford supported by Quarles the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Gershenson, Gingell, Gosselin, Hatchett, Hoffman, Jackson, Long, Matis,
McGillivray, Middleton, Quarles, Runestad, Scott, Spisz, Taub, Weipert, Woodward, Zack,
Bosnic, Crawford. (21)
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).
I HEREBY APPROVE THIS'RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO Ma 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 March 19,
2014, 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 19 th day of March 2014.
:rfee%
Lisa Brown, Oakland County