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Home My WebLink AboutResolutions - 2014.09.18 - 21495MISCELLANEOUS RESOLUTION #14213 September 18, 2014 BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2014 THIRD 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 Third Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS a budget amendment of $26,724 is recommended to transfer funding from Sheriff Restricted funds Law Enforcement (LE) Enhance Sheriff (21341) to the Sheriff General Fund General Purpose (GFGP) budget to cover the additional cost for the helicopter Air - 2 gear box overhaul; and WHEREAS a budget amendment of $294,000 is recommended to transfer $194,000 of funding from the Sheriff LE Enhance Lab Fees Restricted Fund to Sheriff's Office GFGP budget, Investigative/Forensic Service and to reallocate $100,000 from Sheriff's Office Corrective Services Contracted Services to cover Forensic Lab! DNA Lab Enhancements; and WHEREAS the Sheriffs Office receipt of forfeiture/enhancement funds were previously posted to a liability account (deferred revenue) within the General Fund; due to the implementation of 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 $100,738 is being recognized for K-9 Program dog acquisition, eligible forensic lab, dispatch, officer's training, and Correction Officer Training Fund costs; and, WHEREAS a budget amendment is recommended in the Sheriff's Office to transfer $10,926 from Contracted Services to the Project Work Order Fund for the relocation of the Results Office to the South Oakland Building; and WHEREAS a budget amendment is recommended to move Commissions Contract revenue budget of $650,000 from Sheriff's Administrative Services division to Sheriff's Office Corrective Services division to reflect actual receipts; and WHEREAS a budget amendment is recommended to transfer $55,000 from the Animal Control Legacy Fund (#21310) to the Public Services/Animal Control General Fund Budget to cover expenditures in various line items; and WHEREAS a budget amendment of $5,204 is recommended in Economic Development & Community Affairs for operating revenues and expenditures related to the Elite 40 under 40 Conference; and WHEREAS a budget amendment of $18,526 is recommended in Economic Development & Community Affairs for operating revenues and expenditures related to the Fire and Ice Festival; and WHEREAS the Economic Development & Community Affairs received $24,000 for operating expenditures for the Business Roundtable and requests an amendment to accept this contribution; and WHEREAS a budget amendment is recommended to transfer $2,400 from the Circuit Court Special Projects account to the Emergency Salaries Reserve account in Non-Departmental to cover the costs of an Emergency Salary position (Senior Systems Analyst) that is assisting with data mapping and conversion in an effort to move the Juvenile Court operations from the County's mainframe system to the State's Trial Court System (TCS) case management system; and WHEREAS a budget amendment totaling $8,000 is recommended to reallocate funds from the Circuit Court General Jurisdiction's Civil Mediation Payments account (GL# 240201) to the Judicial Administration's Professional Services expense account to partially offset expenses by the Oakland County Bar Association related to their assistance for case evaluation; and WHEREAS a budget amendment of $18,798 is recommended for the FY 2014 Secondary Road Patrol Grant to reallocate line item budgets to reflect Amendment #1 within 15% of grant award; and FINANCE COMMITTEE VOTE: Motion carried unanimously on a roll call vote with Matis absent. WHEREAS a budget amendment of $600 is recommended for the 2014 Michigan Drug Court Grant Fund (27151) to reallocate line item budgets to reflect Amendment #1 within 15% of the current grant award; and WHEREAS a budget amendment of $101,526 is recommended to Friend of the Court's Cooperative Reimbursement Program to recognize Amendment #1 within 15% of original agreement; and WHEREAS a budget amendment of $4,600 is recommended for the Community Corrections Comprehensive Plan Grant (#27370) to reallocate line item budgets to reflect Amendment #1 within 15% of grant agreement; and WHEREAS a budget amendment of $10,000 is recommended for the Community Corrections Comprehensive Plan Grant (#27370) to reallocate line item budgets to reflect Amendment #2 within 15% of the current grant award; and WHEREAS a budget amendment is recommended to recognize that the Health Division has received additional funding Amendment #4 from MDCH through the Comprehensive Planning, Budgeting, and Contracting (CPBC) Agreement in the amount of $181,215 which is less than fifteen percent of the original agreement required to accept each of the amendments via separate resolution; and WHEREAS a budget amendment is recommended to recognize that the Health Division has received additional funding Amendment #5 from MDCH through the Comprehensive Planning, Budgeting, and Contracting (CPBC) Agreement in the amount of $7,700 which is less than fifteen percent of the original agreement required to accept each of the amendments via separate resolution; and WHEREAS a budget amendment is recommended to recognize that the Health Division has received additional funding from MDCH through the Substance Use Disorder Grant Agreement Amendment #3 in the amount of $39,020 which is less than fifteen percent of the original agreement required to accept each of the amendments via separate resolution; and WHEREAS a budget amendment is recommended to recognize that the Health Division has received additional funding from MDCH through the Substance Use Disorder Grant Agreement Amendment #4 in the amount of $16,323 which is less than fifteen percent of the original agreement required to accept each of the amendments via separate resolution; and WHEREAS the Department of Information Technology has requested a budget amendment in the amount of $1,400,000 to re-appropriate funds previously approved by the Board for various IT projects such as, Medical Examiner's, E-health, IT Print Management Services, Cyber Security and Collaborative Asset Management System (CAMS); funding is available in the IT Fund Net Assets- Designated for Projects; and WHEREAS a budget amendment of $8,986 is recommended to transfer fund from the Health HIV Surveillance Grant (#28558) to the Project Work Order Fund (#40400) to cover costs for one-time installation of an entrance door, telephone lines and connectivity per MR#13247 for the relocation of the State's HIV office to the Oakland County South Oakland Health Center; and WHEREAS a budget amendment is recommended for the Fringe Benefit Fund to increase the budget for Retirement Health Saving Expense $2,132,875 based on the number of employees who voluntarily elected to irrevocably convert from the VEBA Plan to the RHS Plan (MR#14055) and Professional Services expense due to the Dependent Eligibility Audit $86,560, 2014 Special Medical Plan Open Enrollment $12,000 and Independent Audit of Blue Cross Blue Shield (BCBS) Claims $25,000; and WHEREAS a Parks and Recreation budget amendment is recommended to transfer Building Maintenance funds in the amount of $213,293 from the Facilities Maintenance cost center to various cost centers incurred during the third quarter of FY2014; and WHEREAS the Parks and Recreation Commission has one (1) check unable to be processed due to insufficient funds amounting to $30.00 and recommends that the amount due and Non-Sufficient Fund Fees (NSF) for these checks be written off and deemed uncollectible; and WHEREAS Parks & Recreation received donations totaling $17 for various programs; and WHEREAS Health and Human Services Department received $500 donation which will be used to purchase produce for low-income families and Children's Village received a donation of 2,017 new and gently used books, valued at $12,001. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2014 Third Quarter Financial Report. BE IT FURTHER RESOLVED that $8,000 be transferred in FY 2014 from the Circuit Court General Jurisdiction's Civil Mediation Payments account (10100-3010301-121150-240201) to the Judicial Administration's Professional Services account to partially offset expenses by the Oakland county Bar Association related to their assistance for case evaluation. GENERAL FUND (#10100) Revenues 3010301-121150-630245 Expenditures 3010101-121100-731458 Cir Crt Gen Jur Civil Mediation Payments Total Revenues Professional Services Total Expenditures FY 2014 $8,000 $8,000 $8,000 $8,000 BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of Management and Budget and detailed in the attached schedules are authorized to be written off. BE IT FURTHER RESOLVED that the donations be recognized in the Parks and Recreation Department, and the Health and Human Services Department. BE IT FURTHER RESOLVED that the FY 2014 Budget is amended pursuant to Schedules A and B. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. COAKILAND7 ITEM 13 COUNTY MICHIGAN OAKLAND COUNTY EXECUTIVE L BROOKS PATTERSON MANAGEMENT & BUDGET Laurie Van Pelt, Director (248) 858-2163 I vanpelti©oakgov.com TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Lynn Sonkiss, Manager, Fiscal Services Gaia Piir, Chief, Fiscal Services Ebru Adoglu-Jones, Supervisor, Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2014 Third Quarter Forecast DATE: September 11,2014 FY 2014 THIRD QUARTER REPORT Attached please find the Fiscal Year (FY) 2014 Third Quarter Forecast Report. In total, Fiscal Services forecasts that the County will complete FY 2014 with an overall favorable variance of $29,914,475 in General Fund/General Purpose (GF/GP) operations, compared to the amended budget. GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall favorability is split between receiving $8,045,806 more revenue than anticipated and projected favorability in expenditures of $21,868,670. REVENUES GF/GP revenues are 1.89% more than budget or $8,045,806. Major variances are the result of the following events: A. TAXES — Favorable: $1,827,300 Favorable primarily based on April 2014 Equalization Report taxable values greater than operating budget. B. STATE GRANTS — Unfavorable: ($1,735,500) Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset by projected reduced expenditures. Expenditures are favorable for Foster Boarding Homes, Private Institutions, and Foster Care. C. OTHER INTERGOVERNMENTAL REVENUE — Unfavorable: ($470,300) Unfavorable primarily due to State Court Fund Distribution reimbursement revenue based on caseload distribution to date. D. CHARGES FOR SERVICES — Favorable: $6,603,339 Primarily due to favorability in the Treasurer's Office for Payments Other Than Anticipated line item for activities involving the sale of foreclosed property and the County Clerk budget for Land Transfer Tax. E. INVESTMENT INCOME — Favorable: $1,651,300 Favorable due to one-time capital gain realized from the redemption of the 2007 Oakland County Certificates of Participation held in the County's investment portfolio. 2100 Pontiac Lake Road l County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com 1 F. OTHER REVENUES — Favorable: $192,166 Primarily due to favorability in Refund of Prior Years Expenditures for the Sheriff's Office Federal Reimbursement of Overtime, Children's Village final cost settlement with Waterford School District for 2012 / 2013 and Homeland Security for the recovery of costs associated with outdoor warning system accidental damage. EXPENDITURES In total, expenditures are projected to be 5.14% under budget or $21,868,670 favorable. Many departments have experienced personnel savings as the result of the hiring freeze, turnover, and under-filling of positions. As the year progresses this overall net favorability may increase as departments continue to work to reduce their costs and reorganize. The Water Resources Commissioner is projected to be unfavorable ($27,973) at the end of the fiscal year largely due to unfavorable legal service costs. However, expenditure unfavorability is fully offset by projected revenue favorability within Charges for Services - Soil Erosion Fee revenue. A budget amendment will be included with the FY 2014 Year End Report if needed. Note that while individual divisions may be over budget, the budget is controlled at the department level. The General Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support Expenditures. Required Reporting Adjustments The Quarterly Forecast presents the County's financial position in relation to the amended budget (Budget perspective), This form of presentation is used so that users of this forecast can assess the true financial impact of County operations in comparison to the budget for the current fiscal year. However, it is important to note that this presentation style does not fully coincide with the accounting requirements of audited financial statements produced by the County. The County's financial statements are required to follow Generally Accepted Accounting Principles or GAAP. Forecast Presentation — Budgetary Perspective The presentation reflects the true fiscal activity of the County for FY 2014: Revenues - over/ (under) budget Expenditures — (over)/under budget Total Officially Reported Favorability $ 8,045,805 21,868,670 $ 29,914,475 GAAP Required Reporting Method Under GAAP, the Planned Use of Fund Balance is removed as a "revenue" source. The amended revenue budget assumed the use of $37,475,762 in fund balance. Fund balance is budgeted, and if available can be used as a funding source, however GAAP does not allow fund balance to be "recorded as revenue". This is because Fund Balance is the residual of revenue and expenditures accumulated over the years, revenue cannot be recognized as income more than once. Thus when Use of Fund Balance is removed from the revenue calculation, the impact on the County's official financial statements is: 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com 2 Revenue Variance Reduce — Planned use of Fund Balance Revenue Variance Expenditure Variance (Comparing Actual to Approved Plan) GAAP Reported Effect on Fund Balance $ 8,045,805 (37,475,762) $ (29,429,957) 21,868,670 $ (7,561,287) It is important to analyze the forecast using both the Budget perspective and the GAAP perspective to accurately reflect the impact of fiscal activity generated from FY 2014 operations. The Budget perspective recognizes the overall favorable operating budget variance and confirms the County's continuing efforts to maintain long-term fiscal stability particularly through continuation of prudent fiscal policies, such as budgeting for full employment of all authorized positions, the non-24/7 hiring freeze and the stringent scrutiny applied to all requested expenditures. The Budget perspective shows that the County is projected to be favorable by $29.9 million when comparing budget to actuals. The GAAP perspective provides information as to the effect on Fund Balance. This forecast projects that the General Fund balance will decrease by $7.6 million by the end of Fiscal Year 2014. The use of Fund Balance is consistent with information provided to the Finance Committee and the Board of Commissioners, as well as what is reflected in the FY 2014-2016 Triennial Budget — the County PLANNED to use fund balance, which has increased over the past several years through accelerated budget reductions, to support operations beginning in FY 2014. However, it should be noted while the amended budget reflects the utilization of $37.5 million of Fund Balance, this forecast projects the use of Fund Balance needed to support FY 2014 activities of $7.6 million, $29.9 million less than planned. 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com 3 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS FY 2014 FY 2015 FY 2016 AMENDMENTS AMENDMENTS AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Sheriffs Office Revenue Account Name 4030601 116220 695500 21341 Transfers In $ 26,724.00 Total Revenue $ 26,724.00 Expenditure 4030601 116220 730646 Equipment Maintenance $ 26,724.00 Total Expenditure $ 26,724.00 Revenue 4030901 116270 695500 21340 Transfers In $ 194,000.00 Total Revenue $ 194,000.00 Expenditure 4030301 112650 730373 Contracted Services $ (100,000.00) 4030901 116240 750203 Forensic Lab Enhancements $ 294,000.00 Total Expenditures $ 194,000.00 Revenues 4030101 116270 695500 21341 Transfers In 4,508.00 4030901 116240 695500 21340 Transfers In 21,204.00 4030501 116230 695500 21396 Transfers In 12,617.00 4030301 112580 695500 21397 Transfers In 7,985.00 4030301 112580 695500 21397 Transfers In 54,424.00 9010101 196030 665882 Planned Use of Balance (100,738.00) Total Revenues 7 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept program Acct Fund Aff. Op Unit Account Name Sheriffs Office Expenditures 4030301 112620 730373 Contracted Services 4030301 112620 788001 40400 Operating Transfer Out Total Expenditures FY 2014 FY 2015 FY 2016 AMENDMENTS AMENDMENTS AMENDMENTS $ (10,926.00) $ 10,926.00 Revenue 4030201 112650 630301 4030301 112650 630301 Public Services - Animal Control Revenue 1070801 114000 695500 21310 Commissions Contract Commissions Contract Total Revenue Transfer In Total Revenue $ (650,000.00) $ 650,000.00 $ 55,000.00 $ 55,000.00 Expenditures 1070801 1070801 1070801 1070801 114000 114000 114000 114000 731818 750014 750301 750392 Special Event Program Animal Supplies Medical Supplies Metered Postage Total Expenditures $ 20,000.00 $ 20,000.00 $ 10,000.00 5,000.00 $ 55,000.00 Economic Development & Community Affairs Revenue: 1090108 171045 631757 Registration Fee 5,204.00 Total Revenue 5,204.00 8 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GFIGP) FY 2014 FY 2015 FY 2016 AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND {#101001 Dept Program Acct Fund Aff. Op Unit Account Name Economic Development & Community Affairs Expenditures: 1090108 171045 732165 VVorkshops & Meetings Total Expenditure 5,204.00 5,204.00 Revenue: 1090108 172072 650104 Expenditures: 1090108 172072 750511 Revenue: 1090101 171000 650104 Expenditures: 1090101 171000 731458 Contributions Operating Total Revenue Special Event Supplies Total Expenditure Contributions Operating Total Revenue Professional Services Total Expenditure $ 18,526.00 $ 18,526.00 $ 18,526.00 $ 18,526.00 $ 24,000.00 $ 24,000.00 $ 24,000.00 $ 24,000.00 Circuit Court Expenditures 3010101 9090101 121100 731822 Circuit Court/Judical Admin - Special Projects 196030 740058 Non-Departmental - Emergency Salaries Reserve Total Expenditures $ (2,400.00) 2,400.00 9 Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue 4030101 112580 665882 Planned Use of Fund Balance 21,204.00 21,204.00 Total Revenue SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 Sheriff - LAW ENFORCEMENT ENHANCE SHERIFF (#21341) Revenue 4030101 116270 665882 Planned Use of Balance Total Revenue 26,724.00 26,724.00 Expenditure 4030601 116220 788001 10100 Transfer Out - to Sheriff Total Expenditures 26,724.00 26,724.00 Sheriff - LE Enhance Lab Fees (#21340) Revenue 4030101 112580 665882 Expenditure 4030901 116240 788001 10100 Expenditures 4030101 116270 788001 10100 Planned Use of Balance Total Revenue Transfer Out - to Sheriff Total Expenditures Transfer Out - to Sheriff Total Expenditures Sheriff - LAW ENFORCEMENT ENHANCE SHERIFF (#21341) Revenue 4030101 116270 665882 Planned Use of Fund Balance Total Revenue 194,000.00 194,000.00 194,000.00 194,000.00 4,508.00 4,508.00 4,508.00 4,508.00 Expenditures 4030101 112580 788001 10100 Transfer Out - to Sheriff 21,204.00 Total Expenditures 21,204.00 10 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 Doer Unit Account Name Sheriff - TRAINING (#21396) Revenue 4030301 112590 665882 Planned Use of Fund Balance Total Revenue $ $ 12,617.00 12,617.00 Expenditures 4030101 112590 788001 10100 Transfer Out - to Sheriff Total Expenditures $ 12,617.00 $ 12,617.00 $ 7,985.00 $ 7,985.00 Sheriff - SHERIFF BOOKING FEE TRAINING (#21397) Revenue 4030301 112580 665882 Planned Use of Fund Balance Total Revenue Expenditures 4030301 112580 788001 10100 Transfer Out - to Sheriff Total Expenditures $ 7,985.00 7,985.00 $ Sheriff - SHERIFF BOOKING FEE TRAINING (#21397) Revenue 4030301 112580 665882 Planned Use of Fund Balance $ 54,424.00 Total Revenue $ 54,424.00 Expenditures 4030301 112580 788001 10100 Transfer Out - to Sheriff 54,424.00 Total Expenditures 54,424.00 Proiect Work Order Fund (#40400) Project ID 100000002010 Revenue 1040101 148020 695500 10100 Transfer In 10,926.00 Total Revenue 10,926.00 Expenses 1040101 148020 796500 Budget Equity Adjustment $ 10,926.00 Total Expenditure $ 10 926.00 11 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 ANIMAL CONTROL LEGACY FUND (#21310) Public Services-Animal Control Revenue 9010101 114110 665882 Planned use of Balance $ 55,000.00 Total Revenue $ 55,000.00 Expenditures 9010101 114110 788001 10100 Transfer Out Total Expenditures $ $ 55,000.00 55,000.00 Sheriff - SECONDARY ROAD PATROL FUND (#27345) GR0000000142 Expenditures 4030601 110010 702010 4030601 110010 760157 Salaries Regular Equipment - Capital Total Special Rev. Fund Expenditures $ (18,798.00) 18,798.00 $ - District Court 52-1 2014 Michigan Drug Court Grant Fund (#27151) GR0000000661 Expenditures 3020205 121050 702010 Salaries (600.00) 3020205 121050 730548 Drug Testing 600.00 Total Expenditures Friend of the Court - Cooperative Reimbursement Program (#27100) Revenues 3010404 126030 625210 CRP 3010404 126030 625517 FOC Federal Incentive Payment 3010404 126030 695500 Transfers In Total Expenditures $ (67,008.00) 101,526.00 $ (34,518.00) $ 12 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2014 AMENDMENTS FY 2015 FY 2016 AMENDMENTS AMENDMENTS HEALTH - WIC (#28553) GR0000000205 Revenues 1060284 133271 610313 Expenditures 1060284 133271 1060284 133271 1060284 133271 1060284 133271 1060284 133271 1060284 133271 730072 730373 730982 731388 731941 732018 Federal Operating Grants Total Revenues Advertising Contracted Services Interpreter Fees Printing Training Travel and Conference (2,760.00) (1,840.00) 1,800.00 1,200.00 660.00 440.00 500.00 (6,000.00) (4,000.00) 10,000.00 41,868.00 41,868.00 8,000.00 21,668.00 500.00 2,350.00 2,790.00 100.00 PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name Community Corrections Comprehensive Plan Grant (27370) GR0000000093 Expenditures 1070401 123010 702010 Salaries Pretrial Assessment $ 1070401 123010 722740 FB Pretrial Assessment $ 1070401 113000 702010 Salaries Administration $ 1070401 113000 722740 FB Administration $ 4030301 112652 702010 Salaries-Corrections Support Training $ 4030301 112652 722740 FB-Corrections Support Training $ 1070401 113000 778675 Telephone Communications $ Total Expenditures $ Community Corrections Comprehensive Plan Grant (27370) GR0000000093 Expenditures 1070401 123010 702010 Salaries Pretrial Assessment 1070401 123010 722740 FB Pretrial Assessment 1070401 113000 731941 Training Total Expenditures 13 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY I 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 HEALTH - WIC (#28553) GR0000000205 HEALTH - Nurse Family Partnership (#28607) GR0000000279 Revenues 1060231 133215 610313 1060231 133215 615571 1060284 1060284 1060284 1060284 1060284 1060284 1060284 1060284 1060231 1060231 1060231 1060231 1060231 133271 133271 133271 133271 133271 133271 133271 133271 133215 133215 133215 133215 133215 750049 750294 750301 750399 750448 750567 774636 778675 702010 722740 730982 731941 732018 750399 Computer Supplies Materials & Supplies Medical Supplies Office Supplies Postage-Standard Mailing Training-Educational Supplies IT Operation Telephone Communications Total Expenditures Federal Operating Grants State Operating Grants Total Revenues Salaries Regular Fringe Benefits Interpreter Fees Training Travel and Conference Office Supplies Total Expenditures 250.00 150.00 1,110.00 1,000.00 500.00 200,00 2,800.00 450.00 41,868.00 5,000.00 5,000.00 10,000.00 (4,542.00) (4,444.00) 5,286.00 3,200.00 10,000.00 500.00 10,000.00 Expenditures 1060231 133215 HEALTH - PHEP (#28610) GR0000000677 Revenues 1060290 115010 610313 Federal Operating Grants 76,833,00 Total Revenues 76,833.00 14 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 All Oper Unit Account Name HEALTH - PHEP (#28610) GR0000000677 Expenditures 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 115010 115010 115010 115010 115010 115010 115010 115010 115010 115010 115010 115010 702010 722740 730926 731339 731346 731388 750077 750399 770631 774677 774636 778675 Salaries Regular Fringe Benefits Indirect Costs Periodicals, Books, Publ, Sub Personal Mileage Printing Disaster Supplies Office Supplies Building Space Cost Allocation Insurance Fund IT Operation Telephone Communications Total Expenditures Federal Operating Grants Total Revenues 35,436.00 22,325.00 5,312.00 127.00 1,120.00 3,287.00 2,200.00 800.00 2,625.00 201.00 2,425.00 975.00 76,833.00 52,514.00 52,514.00 HEALTH - PHEP (#28610) GR0000000677 Revenues 1060290 115035 610313 Expenditures 1060290 115035 1060290 115035 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 115035 115035 115035 115035 115035 115035 115035 115035 115035 702010 722740 730926 731213 731346 731388 731458 750399 770631 774677 774636 Salaries Regular Fringe Benefits Indirect Costs Membership Dues Personal Mileage Printing Professional Services Office Supplies Building Space Cost Allocation Insurance Fund IT Operation 19,019.00 11,981.00 2,851.00 140.00 56.00 5,000.00 5,531.00 50.00 1,401.00 147.00 3,642.00 15 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 HEALTH - PHEP (#28610) GR0000000677 1060290 115035 777560 Radio Communications 1060290 115035 778675 Telephone Communications Total Expenditures 2,285.00 411.00 52,514.00 HEALTH - Adolescent Screening (#28310) GR0000000689 Revenues 1060234 133120 610313 Federal Operating Grants Total Revenues 6,000.00 6,000.00 Expenditures 1060234 133120 750280 Laboratory Supplies Total Expenditures 6,000.00 6,000.00 HEALTH - TB Outreach (#28556) GR0000000192 Revenues 1060235 133970 610313 Expenditures 1060235 133970 731031 Federal Operating Grants Total Revenues Laboratory Fees Total Expenditures 1,700.00 1,700.00 1,700.00 1,700.00 HEALTH - Bioterrorism (#28605) GR0000000277 Expenditures 1060290 115140 702010 Salaries Regular (10,766.00) 1060290 115140 722740 Fringe Benefits (5,399.00) 1060290 115140 730926 Indirect Costs (1,614.00) 16 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 HEALTH - Bioterrorism (#28605) G R0000000277 Expenditures 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 115140 115140 115140 115140 115140 115140 115140 115140 731115 731213 731339 732018 750280 770631 772618 774636 License & Permits Membership Dues Periodicals Books Publ Sub Travel & Conference Laboratory Supplies Building Space Cost Allocation Equipment Rental IT Operations Total Expenditures 2,100.00 600.00 1,000.00 500.00 (6,759.00) 7,700.00 9,838.00 2,800.00 ••• HEALTH - OSAS ADULT BENEFIT WAIVER (#28227) GR0000000678 Revenues 1050261 134790 610313 Federal Operating Grants Total Revenues $ $ 186.00 186.00 Expenditures 1060261 134790 722740 Fringe Benefits $ 186.00 Total Expenditures $ 186.00 HEALTH - MDPH OSAS (#28249) GR0000000203 Revenues 1060261 134790 610313 Federal Operating Grants $ 48,102.00 1060261 134796 610313 Federal Operating Grants $ 5,382.00 Total Revenues $- 53,484.00 Expenditures 1060261 134790 730373 Contracted Services $ 39,020.00 1060261 134790 722740 Fringe Benefits $ 9,082.00 1060261 134796 722740 Fringe Benefits $ 5,382.00 Total Expenditures 53,484.00 17 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 HEALTH - CMH OSAS MEDICAID (#28565) GR0000000208 Revenues 1060261 134790 610313 Federal Operating Grants Total Revenues Expenditures 1060261 134790 722740 Fringe Benefits Total Expenditures INFORMATION TECHNOLOGY FUND 63600 1,673.00 1,673,00 1,673.00 1,673.00 Revenue 63500 1080101 152000 665882 Expenditures 63600 1080201 152010 731458 Planned Use of Balance Total Revenue Professional Services Total Expenditures $ 1,400,000.00 $ 1,400,000.00 $ 1,400,000.00 $ 1,400,000.00 Health HIV Surveillance Grant (#28558) Grant ID GR0000000194 Revenue 28558 1060294 133940 665882 Planned Use of Balance Total Revenue $ $ 8,986.00 8,986.00 Expenditures 28558 1060294 133940 788001 40400 Transfer Out $ 8,986.00 Total Expenditure $ 8,986.00 18 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2014 SCHEDULE B FY 2015 FY 2016 ACCOUNT NUMBER AMENDMENTS AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name Project Work Order Fund (#40400) Project ID 100000001849 Revenue 40400 1040101 148020 695500 28558 Transfer In $ 8,986.00 Total Revenue $ 8,986.00 Expenses 40400 1040101 148020 796500 Budgeted Equity Adjustment $ 8,986.00 Total Expenditures $ 8,986.00 FRINGE BENEFIT FUND (#67800) Revenue 67800 9011501 183190 665882 Planned Use of Balance Total Revenue $ 2,256,435.00 $ 2,256,435.00 Expenditures 67800 67800 67800 67800 9011501 1050520 1050520 1050520 183190 731645 183160 731458 183160 731458 183160 731458 Retirement Health Savings Professional Services Professional Services Professional Services Total Expenditures $ 2,132,875.00 $ 86,560.00 $ 12,000.00 $ 25,000.00 $ 2,256,435.00 PARKS AND RECREATION FUND (#50800) Expenditures 5060326 160010 730814 5060326 160010 731388 5060327 160010 730814 5060328 160010 730814 5060330 160010 730198 5060330 160010 730814 5060330 160010 731115 5060330 160010 731388 Grounds Maintenance Printing Grounds Maintenance Grounds Maintenance Building Maintenance Charges Grounds Maintenance Licenses and Permits Printing 5,760.00 114.00 5,634.00 2,712.00 1,600.00 5,192.00 200.00 114.00 19 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 pper Unit Account Name PARKS AND RECREATION FUND {#50800) 5060356 160010 730814 Grounds Maintenance 5060356 160010 731115 Licenses and Permits 5060417 160044 730198 Building Maintenance Charges 5060417 160044 730814 Grounds Maintenance 5060426 160044 730814 Grounds Maintenance 5060427 160044 730814 Grounds Maintenance 5060430 160044 730814 Grounds Maintenance 5060456 160044 730198 Building Maintenance Charges 5060456 160044 730814 Grounds Maintenance 5060715 160070 730198 Building Maintenance Charges 5060715 160070 730814 Grounds Maintenance 5060715 160070 730814 Grounds Maintenance 5060715 160070 730814 Grounds Maintenance 5060715 160070 731388 Printing 5060720 160070 730198 Building Maintenance Charges 5060720 160070 730814 Grounds Maintenance 5060720 160070 730814 Grounds Maintenance 5060720 160070 731388 Printing 5060724 160070 730814 Grounds Maintenance 5060724 160070 731388 Printing 5060725 160070 730814 Grounds Maintenance 5060725 160070 730814 Grounds Maintenance 5060725 160070 730814 Grounds Maintenance 5060725 160070 731388 Printing 5060729 160070 730814 Grounds Maintenance 5060729 160070 730814 Grounds Maintenance 5060735 160070 730814 Grounds Maintenance 5060735 160070 730814 Grounds Maintenance 5060735 160070 731115 Licenses and Permits 5060735 160070 731388 Printing 5060751 160070 730814 Grounds Maintenance 5060755 160070 730198 Building Maintenance Charges 5060755 160070 730814 Grounds Maintenance 5060755 160070 730814 Grounds Maintenance 5060755 160070 731388 Printing 9,255.00 200.00 2,376.00 1,321.00 323.00 276.00 2,483.00 1,451.00 304.00 5,936.00 24,684.00 2,328.00 8,800.00 114.00 3,204.00 12,336.00 9,080.00 114.00 13,175.00 114.00 13,994.00 1,118.00 10,645.00 114.00 2,201.00 931.00 10,273.00 679.00 200.00 114.00 2,385.00 3,950.00 1,625.00 11,560.00 114.00 20 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2014 THIRD 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 5060760 160070 730814 Grounds Maintenance 5060760 160070 730814 Grounds Maintenance 5060760 160070 731388 Printing 5060765 160070 730814 Grounds Maintenance 5060765 160070 731388 Printing 5060831 160210 730198 Building Maintenance Charges 5060831 160210 730814 Grounds Maintenance 5060837 160210 730814 Grounds Maintenance 5060845 160210 730814 Grounds Maintenance 5060870 160210 730814 Grounds Maintenance 5060910 160430 730198 Building Maintenance Charges 703.00 11,870.00 114.00 11,304.00 114.00 4,598.00 1,416.00 2,560.00 328.00 1,183.00 (213,293.00) 21 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2014 BUDGET AMOUNT ADOPTED AS FY 2014 FAVORABLE/ BUDGET AMENDED FORECAST (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 $ 201,548,043.00 635,727.00 19,416,619.00 11,479,595.00 102,446,344.00 7,700,000.00 1,844,900.00 42,960,496.00 $ 203,375,343.00 613,227.00 17,681,119.00 11,009,295.00 109,049,583.00 7,700,000.00 3,496,200.00 43,152,662.00 $ 1,827,300.00 (22,500.00) (1,735,500.00) (470,300.00) 6,603,339.00 1,851,300.00 192,166.00 0.91% -3.54% -8.94% -4.10% 6.45% 0,00% 89.51% 0.45% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 385,538,942.00 $ 388,031,724.00 $ 396,077,529.00 $ 8,045,805.00 2.07% PLANNED USE OF FUND BALANCE 8 33,754,856.00 8 37,475,761.54 $ 37,475,761.50 $ 0.00% TOTAL GP/GP FUNDS $ 419,293,798.00 $ 425,507,485.50 $ 433,553,290.50 $ 8,045,805.00 1.89% EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court $ 51,200,089.00 16,342,701.00 5,965,337.00 $ 51,882,496.20 16,547,794.36 6,004,989.00 $ 46,293,496.20 15,839,294.36 5,877,989,00 $ 5,589,000.00 708,500.00 127,000,00 10.77% 4.28% 2,11% TOTAL ADMIN. OF JUSTICE $ 73,508,127.00 $ 74,435,279.56 $ 68,010,779.56 $ 6,424,500.00 8.63% LAW ENFORCEMENT Prosecuting Attorney 18,871,394.00 19,071,778.00 18,371,478,00 700,300.00 3,67% Sheriff 136,859,083.00 139,239,155.20 136,452,955.20 2,786,200.00 2.00% TOTAL LAW ENFORCEMENT $ 155,730,477.00 $ 158,310,933.20 $ 154,824,433.20 $ 3,486,500.00 2.20% GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Water Resources Commissioner 10,352,072.00 8,554,912.00 2,746,898 00 1,422,312.00 5,287,716.00 10,476,912 00 9,592,912.00 884,000.00 9,020,330.86 8,634,030.86 386,300,00 2,852,185.00 2,651,785.00 200,400.00 1,426,402.00 1,358,302,00 68,100,00 5,556,363.16 5,584,336.16 (27,973.00) 8.44% 4.28% 7.03% 4.77% -0.50% TOTAL GENERAL GOVERNMENT $ 28,363,910.00 $ 29,332,193.02 $ 27,821,366,02 $ 1,510,827.00 5.15% COUNTY EXECUTIVE County Executive Admn. Management and Budget Central Services Facilities Management Human Resources Health ard Human Services Public Services Economic De, and Comm Affairs TOTAL COUNTY EXECUTIVE $ 6,945,207.00 $ 7,481,116.00 $ 7,333,616.00 $ 147,500.00 19,442,560.00 20,049,875.00 17,832,875,00 2,217,000.00 2,559,981.00 2,587,623.00 2,553,623.00 34,000.00 1,172,561.00 1,179,895.00 1,179,898.00 - 4,145,238.00 4,272,904.00 3,762,404.00 510,500.00 63,391,260.00 63,994,434.79 59,077,591,79 4,916,843.00 16,311,412,00 16,689,739.93 16,181,739.93 508,000.00 7,499,290.00 7,837,872.00 7,227,772,00 610,100.00 121,467,509.00 $ 124,093,462.72 $ 115,149,519.72 $ 8,943,943.00 1.97% 11.06% 1.31% 0.00% 11.95% 7.68% 3.04% 7.78% 7.21% TOTAL DEPARTMENTS 379,070,023.00 $ 386,171,868.50 $ 365,806,098.50 $ 20,365,770,00 5.27% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS 40,223,775,00 39,335,617.00 8 37,832,717.00 1,502,900.00 3.82% TOTAL GOVERNMENTAL EXPENDITURES 419,293,798.00 8 425,507,485.50 $ 403,638,815.50 21,888,870.00 5.14% General Fund/General Purpose Favorablel(Unfavorable) - Budget Perspective GAAP Required Adjustment (eliminating use of fund balance "revenue") GAAP - BASED REPORT (forecasted impact on Fund Balance) 29,914,475.00 $ 29,914,475.00 $ (37,475,761 50) $ (37,475,761.50) ($7 561 286.50) ($7,561,286.50) 22 Total Federal Grants STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney Economic Development Health Division 566,834.110 $ - $ 1,000.00 85,500.00 4.367,476.00 635,727.00 $ 400.00 $ 1,000.00 85,500.00 4,562,470.00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Amount Adopted Amended FY 2014 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Significant Variances TAXES (601000-601999) Property Taxes - July Tax Levy Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes FEDERAL GRANTS (610000-610999) Sheriff Prosecuting Attorney Homeland Security - Disaster Control Health Division Children's Village $ 201,229,543.00 $ 201,229,543.00 $ 202,729,543.00 $ 1,500,000.00 0.75% Fay. due to information from the April 2014 Equalization Report regarding taxable values greater than budgeted. 98,500.00 98,500,00 98,500.00 0.00% 140,000.00 140,000.00 467,300.00 327,300.00 233.79% Fay. due to tax payments from the state on DNR land. 80,000.00 80,000.00 80,000.00 0.00% $ 201,548,043.00 $ 201,548,043.00 $ 203,376,343.00 $ 1,827,300.00 0.91% 82,000.00 82,000.00 35,000.00 (47,000.00) -57.32% Reduced awards for State Criminal Alien Assistance Program (SCAAP) and Bulletproof Vest Program (BVP) grants, 85,500.00 85,500.00 90,000.00 4,500.00 5.26% Favorable due to increased OHS contract billable attorney and office support time and labor. 49,000.00 80,020.00 80,020.00 0.00% 50,334.00 88,207.00 88,207.00 0.00% 300,000.00 300,000.00 320,000.00 20,000.00 6.67% Fay. Refunds School Meals (lunch program) due to increase in per meal reimbursement from the State. 613,227.00 $ (22,500.00) -3.54% 400.00 $ 0.00% 1,000.00 - 0,00% 90,000.00 4,500.00 5.26% Favorable due to increased DHS contract billable attorney and office support time and labor. 0.00% 4,522470.- 00 (40,000.- 00) -0.88% Unfav. State Operating Grants ($40,000) due to decrease in demand for continuing education for Type II certified operators training. Water Resources Commissioner Non-Departmental - Child Care Subsidy 14.667,197.00 45,000.00 14,722,249.00 45.000.00 13,022,249.00 (1,700,000.00) 0.00% -11.55% Built into the Circuit Court Family Division, Human Services Administration and Children's Village budgets are Child Care Fund expenditures. A favorable variance within these expense areas reduces the 50% reimbursement the county receives. Unfav revenue variance is offset by Child Care Fund expenditure favorability. Total State Grants $ 19,121,173.00 $ 19,416,619.00 $ 17,681,119.00 $ (1,735,500.00) -8.94% 1 of 14 9/4/2014 23 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Adopted Budget Amended Budget FY 2014 Forecast Amount Favorable (unfavorable) Percent Explanation of Significant Variances OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental 9,204,000.00 9,204,000.00 $ 54,000.00 4,500.00 2,000.00 300,000.00 2,834,000.00 $ 2,026,000.00 4,450,000.00 1,687,700.00 1,915,095.00 -5.06% Unfav revenue for State Court Fund Disb PA 189 based on caseload distribution to date ($450,000) and unfav Cigarette Tax Distribution ($16,100), -100.00% Unfav. Local Match due to the installation of fewer than anticipated sirens. Offset by expenditure favorability (Tornado Siren Equip). 0.00% -10.00% Unfav. Drug Case Management due to a decrease in drug case filings. 16.67% Increased receipts of Social Security Incentive Payments. 0.00% -1.76% 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. -4.34% Unfav. Refund Fees PD Def Attorney ($60,000), Court Service Fees Probation ($20,000), Diversion Fees ($5,000) and Probation Fees ($3,000) due to a decrease in caseload. -1.73% Unfav. Ordinance Fines and Costs ($60,000) and Probation Fees ($40,000) due to a decrease in the public's ability to pay; partially offset by Fay. Garnishment Fees $20;000 due to the filing of more non-periodic garnishments and Assessments and PSI (pre-sentence investigation) $3,000 due to the new course of collection for Substance Abuse Classes (Class 'A' Training). 1.57% Fay. State Law Costs $45,000 due to an increase in State violation caseload and CVR County Portion $1,500 as a result of legislation changes; partially offset by Unfav, Probation Fees ($10,000) and Refund Fees PD Def Attorney (510,000) due to a decline in caseload and a decrease in the public's ability to pay. HHS - Homeland Security 54,000.00 Circuit Court 4,500.00 District Court 2,000.00 Sheriff 300,000.00 Non-Departmental - Reimb Judges Salaries 1,915,095.00 Total Other Intergovernmental Revenue 11,479,595.00 $ CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Civil/Criminal 2,834,000.00 $ District Court - Division II (Clarkston) 1,687,700.00 Circuit Court- Family Division 2,026,000.00 District Court - Division 1 (Novi) 4,450,000.00 2,784,000.00 $ (50,000.00) 1,938,000.00 (88,000.00) 4,373,000.00 (77,000,00) 1,714,200.00 26,500.00 8,737,900.00 $ (466,100.00) (54,000,00) 1,800.00 (200.00) 350,000.00 50,000.00 1,915,095.00 11,479,595.00 $ 11,009,295.00 $ (470,300.00) -4.10% 2 of 14 9/4/2014 24 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT District Court- Division III (Rochester Hills) Adopted Budget 3,900,000.00 Amended Budget 3,922,845.00 FY 2014 Forecast 3,798,845.00 Amount Favorable (unfavorable) Percent Explanation of Significant Variances (124,000.00) -3,163' 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. District Court - Division IV (Troy) Probate Court - Estates and Mental Health Total Administration of Justice Law Enforcement Prosecuting Attorney Sheriffs Office 36,000.00 1.60% Fay. Ordinance Fines and Costs $20,000 and Refund Fees PD Def Attorney $20,000 due to new collection initiatives. Also Fav. Assessment Fees $5,000 and Assessments and PSI $5,000 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 (J1S) case management system; partially offset by Unfav. Filing Fees DOD ($15,000) and Garnishment Fees ($5,000) due to a decrease in the number of civil cases filed. (6,500.00) -1.26% Unfav. E-Filing Fees ($8,000) due to the Court suspending their e-filing program until further notice and Ancillary Fees ($500) due to a decrease in activity. These are partially offset by Fay. Judge On Line Services $2,000 due to an increase in activity. 2,248,100.00 515,000.00 2,248,100.00 515,000.00 2,284,100.00 508,500.00 17,660,800.00 $ 17,683,645.00 $ 17,400,645.00 $ (283,000.00) -1.60% 402,000.00 $ 402,000.00 $ 252,300.00 $ (149,700,00) -37.24% Unfav. Miscellaneous revenues of ($115,090) largely for Narcotics Forfeiture receipts lower than projected, available funds for transfer from Restricted Funds have not materialized; Unfavorable Reimbursement General of ($36,000) from FOIA and Recovery of Prosecution anticipated receipts have not materialized. Partially offset by favorable projection of Forensic Lab Fees of $200; and Microfilming of $1,100. 1,900.00 1,900.00 1.000.00 (900,00) -47,37% Unfavorable DNA Testing Fees. 3 of 14 9/4/2014 25 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Adopted Budget 899;100.00 Z868,266.00 Amended Budget 899,100.00 2,868,266.00 FY 2014 Forecast 515,500.00 2,746,166.00 Sheriff Administrative Services Sheriff - Corrective Services Amount Favorable (unfavorable) Percent Explanation of Significant Variances (383,600,00) -42.66% Unfav. Commissions Contracts ($540,000) budgeted in this division but receipted in Corrective Services Div. A budget amendment is recommended to move this line item budget for the receipt of revenues to the correct Division. Reimbursement of Postage receipts of ($4,900) which have not been realized, and Partially offset by favorable Gun Registrations of $63,000; Fee Income of $10,000; Fingerprints of $24,500; Photostats of $35,000, Registration Fees of $28,800; all due to increases in activity. (122,100.00) -4.26% Unfavorable largely to reduced receipts of Diverted Felon revenue of ($664,600) due to lower number of inmates with certain offenses that are billable to the State, Reimbursement Salaries of ($101,300); Fee Income of (622,000); Hospital Cost Recovery ($3,000) and Miscellaneous of ($4,000), Partially offset by favorable Reimb. Court Svcs. $1,800, and OUIL Third Offense $11,000;Board and Care receipts of $50,000 budgeted in the Satellites Div.; and Inmate Board and Care of $110,000; and Commissions Contracts budgeted in Admin. Svcs. but receipted in this division $500,000. A budget amendment is recommended to move this line item budget to this division where revenue is receipted. Sheriff- Corrective Services Satellites Sheriff- Emergency Response and Prepared. Sheriff - Patrol Services 481,368.00 2,065,898.00 45,148,122.00 523,181.00 2,105,872.00 45,030,709.00 398,981.00 1,717.072.00 45,001,709.00 (124,200.00) (388,800.00) (29,000.00) -23.74% Unfavorable Board and Care receipts of ($61,700) received in the Corrective Services Div., Reimb. of Court Services of ($71,500); partially offset by favorable Reimbursement of Salaries of $9,000. -18.46% Unfavorable receipts of Civil Action Service Fees of ($389,000) due to the decline in the number of foreclosures, and civil service requests (see corresponding favorability in Fees Civil Service expense); partially offset by favorable Reimbursement General of $200. -0.06% Unfavorable OUIL Third Offense of ($35,000) partially offset in Corrective Services Div.; Inspection of Boat Livery of ($900); partially offset by favorable Fee Income of $5,900; and Liquor Control Sheriff of $1,000. 4 of 14 9/4/2014 26 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Sheriff- Investigative Forensic Services Adopted Budget 783,391.00 Amended Budget 783,391.00 FY 2014 Forecast 891,991.00 Amount Favorable (unfavorable) Percent Explanation of Significant Variances 108,600.00 13.86% Favorable Drug Testing of $161,100; Reimbursement of Salaries $30,000; Confiscated Property $10,100; Miscellaneous of $1,400; partially offset by unfavorable Refund Forensic Lab Fees of ($50,000) and Forensic Lab Fees of ($44,000) both due to the DNA Laboratory project still in progress, Total Law Enforcement $ 52,650,045.00 $ 52,614,419.00 $ 51,524,719.00 $ (1,089,700.00) -2.07% 88,800.00 3.11% Fay. Certified Copies $100,000, Forfeiture of Bonds $38,000, Photographs $20,150 and CVR County Portion $15,000, Garnishment Fees $5,000 due to increased activity. Partially offset by unfavorable Forfeiture of Surety Bonds ($49,500), Civil Action Fees ($19,100), Assumed Names ($12,200), Notary Commission ($6,000), Marriage Waivers ($1,500) and Appeals for Appellate Court ($1,500) due to less than anticipated demand, General Government Clerk - County Clerk 2,871,100.00 $ 2,859,700.00 $ 2,948.500.00 $ Clerk - Elections Clerk - Register of Deeds & Micrographics 86,300.00 8,229,250.00 97,700.00 8,229,250.00 123,700.00 10,052,950.00 26,000.00 1,823,600.00 26.61% Fay. Election Filing Fees Late $17,000 due to Corp. Counsel efforts to collect on late filers, Nominating Filing Forfeitures $11,000 due to increased activity, Reimb General $9,200 and Passport Fees $2,600 due to increased activity. Partially offset by Board of Canvasser Service Fee ($13,000) and Voter Registration Application ($1,400) due to less than anticipated use. 22.16% Fay. Land Transfer Tax $2,000,000 and Recording Fees $100,000 due to increased activity. Also, Reimb General $44,000 due to reimbursement of Monument repair expenditures by Road Commission for Oakland County. Partially offset by unfavorable Enhanced Access Fee ($100,000), Deeds ($100,000), Tract Index ($40,000), Microfilming ($25,000), Fed Tax Liens Cert of Release ($20,000), Photostats ($20,000) and Chattel Mortgages ($12,600) due to less than anticipated use. 5 of 14 9/4/2014 27 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Treasurer Adopted Budget 6,350,600.00 Amended Budget 6,350,600.00 FY 2014 Forecast 11,940,400.00 Amount Favorable (unfavorable) Percent Explanation of Significant Variances 5,589,800,00 88.02% Fay. Payment Other Than Anticipated $5,432,000, Title Search Fees $100,000, Foreclosure Notification Fees $25,000 and Deeds $4,500 due to activity involving the sale of foreclosed property. Also favorable, Admin 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. Tax Reverted Land Co Portion $40,200, Tax Increment Finance Authority/Downtown Development Authority (T1FA/DDA) Recovery IFT $39,400 and Service Fees $1,000 due to increased activity. Partially offset by unfavorable, PILOT State Owned Land ($48,000), Tax Statements ($38,000), Industrial Facilities Tax ($31,000) and Delinquent Per Prop Tax Admin ($4,800) due to less activity. Also unfavorable, Alternate Energy ($4,500) due to expiration of credits and Election Piling Fees-late ($3,000) due to collection of fees are being recorded directly to Clerk/ROD Elections Division. Water Resources Commissioner Total General Government County Executive County Exec - Compliance Office 600.00 600.00 14,000.00 13,400.00 2233,33% Fay. Due to prescription program royalty fee income. 20,000.00 20,000.00 14,000.00 (6,000.00) -30,00% Unfav. Copier Machine Charges ($6,700) and Miscellaneous ($1,400) due to increased on-line functionalities of downloading and e-mailing documents. Partially offset by favorable Reimb Salaries $2,100 due to unanticipated receipt of state aid to public libraries. 1,497,291.00 1,469,715.00 1,630,015.00 160,300.00 10,91% Fay - Soil Erosion Fees $160,000 increase in building activity/permits due to slight improvement in the housing market $ 19,055,141.00 $ 19,027,565.00 $ 26,723,465,00 $ 7,695,900.00 40.45% 230,000.00 $ 230,000.00 $ 330,000.00 $ 100,000.00 43A8% Favorable Refunds Misc due to increased rate and usage for P-Card and increased members in Vendor Incentive Program. Board of Commissioners Library Board County Exec Corp Counsel $ - $ - $ 0.00% M&B - Equalization Division 3,185,602.00 3,233,968.00 3,325,968.00 92,000.00 2.84% Favorable due to increased contract billing. M&B - Fiscal Services Division 500,000.00 500,000.00 535,000.00 35,000.00 7.00% Favorable Late Penalty $35,000 due to increased collection efforts by the Reimbursement staff. 6 of 14 9/4/2014 28 0.00% 500.00 100.00% Favorable Reimbursement General due to data transfer fee reimbursement from Michigan Veterans Affairs Agency (MVAA). (15,000.00) -6.49% Unfavorable Fee Income due to less than anticipated court referrals to the Weekend and Weekday Alternative for Misdemeanants (VVVVAM) Program. - 0.00% 0.00% - 0.00% 0.00% 0.00% 30,100.00 6.56% Fay, due to Fire & Ice Festival and No Has Program revenue higher than anticipated. 12,155,545.00 $ 12,158,715.00 $ 12,438,854.00 $ 280,139.00 2.30% 230,000.00 21,000.00 308,000.00 917,895.00 441,651.00 231,000.00 21,000.00 308,000.00 902,195.00 458,651.00 500.00 216,000.00 21,000.00 308,000.00 902,195.00 488,751.00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Amount Favorable (unfavorable) Percent Explanation of Significant Variances (53,500.00) -13.84% Unfav. Standard Mail (648,500) due to revenue less than expected; partially offset by the favorable Printing charges and Mail Handling-Postage expenses; Unfav. Commission Vending Machines ($5,000) due to reduction in vending commission rate. Central Services - Support Services Human Resources NHS - 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 Economic Dev. & Comm. Affairs - PEDS Total County Executive 0.00% 0.00% -1.95% Unfav. Administration Fees ($223,961) due to Michigan Department of Community Health unable to provide written approval from Center for Medicare and Medicaid Services. Unfav, Diff Between Chg and !nit Pay ($60,000) due to the difference between insurance billing and reimbursements. Unfav. Hepatitis Vaccine (640,000) due to the administration of free vaccines from State. Unfav. Tdap Vaccine Fees ($30,000) due to revenue being captured in another account. Partially offset by fey. Food Service Licenses $90,000; Immunizations $75,000; Flu Vaccine Fees $60,000; Flu 3rd Party $35,000; and Permits 635,000 due to increased demand. 5.24% Fay. Out County Board and Care $275,000 due to an increase in out of County OHS wards. Partially offset by unfav. Board and Care ($125,000) due to a reduction of in Oakland County OHS wards. Adopted Amended FY 2014 Budget Budget Forecast 386,500.00 386,500.00 333,000.00 475.00 475.00 475.00 3,021,926.00 3,021,926.00 2,962,965.00 (58,961.00) 2,912,496.00 2,865,000.00 3,015,000.00 150,000.00 7 of 14 9/4/2014 29 1,844,900.00 $ 5,000.00 6,000.00 1,844,900.00 $ 75,558.00 $ 5,000.00 6,000.00 3,496,200.00 $ 1,651,300.00 89.51% 75,558.00 $ 0.00% 0.00% 0.00% 0.00% 18,600,00 13,600.00 272.00% Favorable County Auction receipts of $11,600 over budget, Enhancement Funds of $2,000. 300.00 300.00 100.00% Refund of Prior Years Expenditures. 200.00 200.00 100.00% Prior Years Revenue. 6,000.00 0.00% 56,200.00 56,200,00 100.00% Refund of Prior Years Expenditures. 4,100.00 4,100.00 100.00% Fav due to Cash Overages. 0.00% 4,200.00 4,200.00 100.00% Fay, contributions due to voluntary donations for elected officials fringe benefits. COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Adopted Budget Amended Budget FY 2014 Forecast Amount Favorable (unfavorable) Percent Explanation of Significant Variances Non-Departmental Non-Dept - Charges for Services Total Non-Departmental Total Charges for Services 962,000.00 $ 962,000.00 $ 962,000.00 962,000.00 $ 962,000.00 962,000.00 $ 0.00% 0.00% $ 102,483,531.00 $ 102,446,344.00 $ 109,049,683.00 $ 6,603,339.00 6.45% 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. 1 - IV) Sheriff Corrective Services Sheriff Investigative/Technical Services Treasurer Clerk/Register of Deeds Economic Development Non-Departmental Total Investment Income OTHER REVENUES (670000-695500) Circuit Court District Court Probate Court Prosecuting Attorney Sheriff Office Sheriff Administrative Services Sheriff - Corrective Services Sheriff - Patrol Services Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Human Resources 0.00% - 0.00% 0.00% 932,200.00 2330.50% Fav. based on reallocation of interest income for land sale activity and due to the Certificates of Participation which was held in the County's investment portfolio. 19,100.00 764.00% Fay. due to investment base and reallocation of one time capital gain from Certificates of Participation which was held in the County's investment portfolio. - 0.00% 700,000.00 38.89% Fay - primarily due to one-time capital gain realized from redemption of Certificates of Participation held in the County's investment portfolio. 0.00% 0.00% 2,400.00 $ 2,400.00 $ 2,400.00 40,000.00 40,000.00 972.200.00 2,500.00 2,500.00 21,600.00 1,800,000.00 1,800,000.00 2,500,000.00 8 of 14 9/412014 30 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2014 THIRD QUARTER REPORT Central Services - Support Services Facilities Management Engineering Health Division Children's Village Homeland Security Adopted Budget 3,800.00 Amended Budget 3,800.00 14,389.00 3,200.00 FY 2014 Forecast 1.000.00 14,389.00 3,200.00 92,500.00 20,866,00 Amount Favorable (unfavorable) Percent Explanation of Significant Variances (2,800.00) -73.68% Unfav. County Auction ($2,800) due to less than expected auction proceeds, partial offset by fay. Auction Expense. 0.00% 0.00% 92.500.00 100.00% Fay. Refund Prior Years Expenditure $63,244 as a result of final cast settlement with Waterford School District for 2012/2013 along with fay. Prior Years Adjustments $29,117 to correct prior year accrual/reversal. 20,866.00 100.00% Fay. Refund Prior Years Expenditure due to the recovery of costs associated with accidental damage caused to one outdoor warning system. Revenue favcrability is offset in expenditure accounts (Maintenance Contract and Tornado Siren Equip) 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 Total Other Revenues 43,700.00 417,500.00 140,428.00 4,427,327.00 35,751,111.0C $ 40,794,866.00 8,500.00 43,700.00 479,593,00 956,076.00 4,427,327,00 36,937,353.00 42,960,496.00 8.500.00 46,700.00 3,000,00 479,593.00 956,076.00 4,427,327.00 36,937,353.00 43,152,662.00 $ 192,166.00 0.00% 0.00% 0.00% 6.86% Fay, due to revenue from business roundtable. 0.00% 0.00% 0.00% 0.00% 0,00% 0.45% PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carryforwards 2,471,690.50 Use of Prior Yrs Fund Balance 33,754,856.00 $ 35,004,071.00 2,471,690.50 35,004,071.00 0.00% 0.00% Total Planned Use of Fund Balance 33,754,856.00 $ 37,475,761.50 $ 37,475,761.50 $ 0.00% TOTAL GEN. FUND / GEN. PURPOSE REVENUE $ 419,293,798.00 $ 425,507,485.50 $ 433,553,290.50 $ 8,045,805.00 1.89% 9 of 14 9/412014 31 COUNTY OF OAKLAND FY 2914 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ...... ...nnnnnnnnnnnnn ..... ...... ........ nnnnnnnnnnnnnT Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 8,263,557.00 $ 8,264,019,00 $ 7,864,019.00 5 92,176.00 299,888.20 183,838,20 340,708.00 384,773.00 384,773.00 75,558.00 75,556.00 400,000.00 4.84% - Fay, due to underfilled and vacant positions. 116,000.00 38.68% - Fay. Special Projects $130,000 due to the distribution of Judicial Technology funds from the State and Judge On-Line project (MR #09017) used for courtroom technology improvements. Also Fav. Expendable Equipment $40,000, Office Supplies $10,000 and Printing $5,000 due to lower than anticipated use; partially offset by Unfav. Library Continuations ($70,000) due to higher than anticipated use. A budget amendment is recommended to transfer 82,400 from the Special Projects account to the Emergency Salaries Reserve account in Non-Departmental to cover the cost of an Emergency Salary position. In addition, a budget amendment is recommended to reallocate $8,000 from the Mediation Fund to the Professional Services account to partially offset expenses by the Oakland County Bar Association. 0.00% - 0.00% $ 8,696,441.00 $ 9,024,238.20 5 8,508,238.20 $ 516,000.00 532% Business Division Personnel Expenditures Operating Expenditures $ 1,647,954.00 $ 1,643,399.00 $ 1,633,399.00 $ 77,234.00 77,234.00 34,234.00 10,000.00 0.61% - Fay. due to underfilled and vacant positions. 43,000,00 55,67% - Fav. due to a reduction in the use Of Visiting Judges $25,000, Professional Services $3,000, 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 172,096.00 174,009.00 174,009.00 0.00% - $ 1,897.284.00 5 1,894,642.00 $ 1,841,542.00 $ 53,000,00 2.80% Civil! Criminal Division Personnel Expenditures Operating Expenditures 5 2,021,095.00 $ 2,008,332.00 $ 1,908,332.00 $ 5,221,944.00 5,221,944.00 4,611,944.00 100,000.00 4.98% - Fay. due to underfilled and vacant positions. 610,000.00 11.68% - 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 $20,000 due to lower than anticipated use. Internal Support Expenditures 2,508,638.00 2,786.656.00 2,786,556.00 0.00% - Transfers Out $ 9,751,677,00 $ 10,016,932.00 $ 9,306,932.00 $ 710,000.00 7.09% 9/4/2014 32 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 800,000.00 3,500,000.00 10,000.00 Family Division/Juvenile Maint. Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 11,045.128.00 $ 11,121,169.00 $ 10,321,169,00 $ 13,230,661.00 13,230,551.00 9,730,661.00 1,576,402.00 1,579,657.00 1,569,657,00 5,002,496.00 5,015,197.00 5,015,197.00 $ 30,854,687.00 5 30,946,684,00 5 26,636,684.00 $ 7.19% - Fay. due to underrilled and vacant positions, 26A5% - Fav. due to decrease in placements to State Institutions $3,000,000 and Priv Institutions Residential $400,000. Also, Fav. Fees Guardian Ad Litem $100,000 due to decrease in caseload; offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). 0.63% - Fav. Info Tech Operations $10,000 due to lower than anticipated use. 0.00% - 4,310,000.00 13.93% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 22.977,734.00 18,622,015.00 4,597,844.00 5,002,496.00 -------------- $ 51,200,089.00 $ 23,035,919,00 $ 21,726,919.00 $ 18,829,727.20 14,560,727.20 4,925,095.00 4,915,095.00 5,090,755.00 5,090,755,00 ------------ -------------- -- $ 51,882,496.20 $ 45,293,496.20 5 1,310,000.00 5.69% 4,269,000.00 22.67% 10,000.00 0.20% 0.00% 5,589,000.00 10.77% 9/4/2014 33 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 205,668.00 $ 205,668.00 $ 205,668.00 $ 7,300.00 7,300.00 7,300.00 5 212,968.00 5 212,968.00 5 212,968.00 5 5 4,188,727.00 $ 4,188,727.00 5 3,988,727.00 $ 200,000.00 912,804.00 912,804.00 894,804.00 18,000.00 353,426.00 408,886.00 368,886.00 40,000.00 0.00% - 0.00% 0.00% 0.00% 0.00% 4.77% - Fav. due to turnover and underfilled positions. 1.97% - Fav. Drug Testing $5,000 as a result of negotiating a lower price for test cups. Also Fay. Medical Exam $10,000 and Juror Fees and Mileage $3,000 due to lower than anticipated use. 9.78% - Fav. Info Tech Operations due to lower than anticipated use. 0.00% - Total Division 1 - Novi $ 5,454,957.00 5 5,510,417.00 $ 5,252,417.00 $ 258,000.00 4.68% Division 2 - Clarkston Personnel Expenditures 5 1,947,289.00 $ 1,947,289.00 $ 1,877,289.00 $ 70,000,00 3.59% - Fav. due to turnover and underfilled positions. Operating Expenditures 625,760.00 641,526.36 590,026.36 51,500.00 8.03% - Fav. Defense Attorney Fees $30,000 due to restructured schedule for defense attorneys. Also, Fav. Travel and Conference $4,500, Interpreter Fees $5,000 Printing $5,000, Medical Exam $4,000 and Professional Services $3,000 due to a decrease in activity. Internal Support Expenditures 189,612.00 224,236.00 204,236.00 20,000.00 8.92% - Fav. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% - Total Division 2- Clarkston $ 2,762,661.00 $ 2,813,051.36 $ 2,671,551.36 $ 141,500.00 5.03% 9/4/2014 34 COUNTY OF OAKLAND FY 2014 THIRD 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 $ 3,737,862.00 $ 3,760,707.00 $ 3,670,707.00 5 90,000,00 416,883.00 416,883,00 362,883.00 54,000.00 768,597.00 834,227.00 774,227.00 60,000.00 2.39% - Fav. due to turnover and underfilled positions, 12.95% - Fay, 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. 7.19% - Fay. Info Tech Operations due to lower than anticipated use. 0.00% $ 4,923,342.00 5 5,011,817.00 5 4,807,817.00 $ 204,000.00 4.07% Division 4 - Troy Personnel Expenditures $ 2,239,451.00 $ 2,239,451.00 5 2,179,451.00 $ 60,000.00 2.68% - Fav. due to turnover and underfilled positions, Operating Expenditures 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. Internal Support Expenditures 270,115.00 280,883,00 240,883.00 40,000.00 14.24% - Fav. Info Tech Operations due to lower than anticipated use. $ 2,988,773.00 5 2,999,541.00 $ 2,894,541.00 5 105,000.00 3.50% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 12,318,997.00 $ 12,341,842.00 $ 11,921,842.00 $ 2,441,954.00 2,457,720.36 2,329,220.36 1,581,750.00 1,748,232.00 1,588,232.00 420,000.00 128,500.00 160,000.00 3.40% 5.23% 9.15% $ 16,342,701.00 $ 16,547,794.36 $ 15,839,294.36 $ 708,500.00 4.28% 9/4/2014 35 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial/Administration Personnel Expenditures Operating Expenditures $ 2,353,544.00 $ 2,353,544.00 $ 2,258,544.00 $ 95,000.00 4.04% 29,481.00 29,481.00 12,481.00 17,000.00 57.66% Fav. due to turnover and underfilled positions. Fay. Library Continuations $8,000 due to efforts to reduce spending. In addition, Fay. Visiting Judges $6,000, Court Reporter Services $2,000 and Travel and Conference $1,000 due to a reduction in the use of these services. Internal Support 297,217.00 300,548.00 300,548.00 0.00% Transfer Out $ 2,680,242.00 $ 2,683,573.00 $ 2,571,573.00 $ 112,000.00 4.17% Estates/Mental Health Personnel Expenditures Operating Expenditures $ 1,955,741.00 $ 1,955,741.00 $ 1,905,741.00 $ 709,943.00 709,943.00 751,943.00 Internal Support 619,411.00 655,732.00 648,732.00 50,000.00 2.56% Fay. due to turnover and underfilled positions. (42,000.00) -5.92% Unfav. Medical Services Guardianship ($25,000) and Defense Attorney Fees ($20,000) and Office Supplies ($7,000) 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. 7,000.00 1.07% Fav. Info Tech Operations due to lower than anticipated use. $ 3,285,095.00 $ 3,321,416,00 $ 3,306,416.00 $ 15,000.00 0.45% 9/4/2014 36 COUNTY OF OAKLAND FY 2014 THIRD 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 $ 4,164,285.00 $ 145,000.00 739,424.00 739,424.00 764,424.00 (25,000.00) 916,628.00 956,280.00 949,280.00 7,000.00 - - - - 3.36% -3.38% 0.73% $ 5,965,337.00 $ 6,004,989.00 $ 5,877,989.00 $ 127,000.00 2.11% 9/4/2014 37 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,171,681.00 $ 2,171,681.00 $ 2,128,281.00 $ 43,400.00 2.00% Favorable due largely to a number of under filled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 501,252.00 537,150,00 531,550.00 Internal Support Expenditures 1,854,898.00 1,930,251.00 1*903,551.00 Transfers 5,600.00 1.04% Favorable Metered Postage of $2,100 and Security Supplies of 2,500. 26,700.00 1.38% Favorable due to Info Tech Operations of $32,300 partially offset by unfavorable Motor Pool Lease Vehicles of ($5,600). 0.00% 1.60% 23,961.60 105,628.00 105,628.00 --------- --------- ---------- --------- $ 4,551,792.00 $ 4,744,710.00 5 4,669,010.00 $ 75,700.00 Litigation Personnel Expenditures $ 9,481,095.00 $ 9,481,095.00 $ 9,013,395.00 $ 467,700.00 4.93% Favorable due largely to a number of under filled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 23,296.00 23,296.00 31,496.00 (8,200.00) -35.20% Unfavorable Personal Mileage. Internal Support Expenditures 0.00% Transfers Out 855,589.00 863,055.00 863,055.00 0.00% 5 10,359,980.00 $ 10,367,446.00 $ 9,907,946.00 $ 459,500.00 4.43% 9/4/2014 38 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Warrants Personnel Expenditures $ 2,155,662.00 $ 2,155,662.00 $ 2,067,362.00 $ 88,300.00 4.10% Favorable due largely to a number of under filled positions and positions assigned to this division but actually working across divisional disciplines. Also, projected favorable Overtime. 3,199.00 3,199.00 3,699.00 (500.00) -15.63% Unfavorable Personal Mileage. 0.00% $ 2,158,861.00 $ 2,158,861.00 $ 2,071,061.00 $ 87,800.00 4.07% Operating Expenditures Internal Support Expenditures Appellate Personnel Expenditures $ 1,792,303.00 $ 1,792,303.00 $ 1,718,003.00 $ 74,300.00 4.15% Favorable due largely to a number of under filled positions and positions assigned to this division but actually working across divisional disciplines. Also, projected favorable Overtime. Operating Expenditures 8,458.00 8,458.00 5,458.00 3,000.00 35.47% Favorable Personal Mileage. Internal Support Expenditures 0.00% $ 1,800,761.00 $ 1,800,761.00 $ 1,723,461.00 $ 77,300.00 4.29% Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 15,600,741.00 536,205.00 1,854,898.00 879,550.00 $ 15,600,741.00 $ 14,927,041.00 $ 673,700.00 572,103.00 572,203.00 (100.00) 1,930,251.00 1,903,551.00 26,700.00 968,683.00 968,683.00 4.32% -0.02% 1.38% 0.00% $ 18,871,394.00 $ 19,071,778.00 $ 18,371,478.00 $ 700,300.00 3.67% 9/4/2014 39 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures $ 1,691,742.00 $ 1,691,742.00 $ 1,663,942.00 $ 27,800.00 1.64% Favorable Overtime of $13,300 and Fringe Benefits, largely in Retirement $7,700; Hospitalization of $9,400; Social Security of $1,700; and Overtime Fringes of $7,800; partially offset by unfavorable Salaries of ($12,100). Operating Expenditures 68,236.00 68,236.00 142,636,00 (74,400.00) -109.03% Unfavorable largely in Office Supplies of ($69,400) and Communications of ($5,000). Internal Support Expenditures 339,777,00 339,777.00 362,477.00 (22,700.00) -6.68% Unfavorable Motor Pool lease vehicles of ($19,000), and Motor Pool Fuel Charges of ($3,700). Transfers 0.00% $ 2,099,755.00 $ 2,099,755.00 $ 2,169,055.00 $ (69,300.00) -3.30% Administrative Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Corrective Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 2,075,053.00 $ 2,080,733.00 $ 2,014,333,00 1,107,738.00 1,164,621.70 1,110,421.70 375,057.00 375,057.00 246,757.00 103,136.00 103,136.00 $ 3,557,848.00 $ 3,723,547.70 $ 3,474,647.70 $ 31,616,915.00 $ 31,616,915.00 $ 31,201,115.00 8,644,414.00 8,570,580.63 7,780,480.63 7,529,064.00 7,910,011.00 7,910,011.00 49,253.00 49,253.00 66,400.00 3.19% Favorable Salaries and Fringe Benefits. 54,200.00 4.65% Favorable Uniforms, Inmate Recreational Supplies, and Office Supplies. 128,300.00 34.21% Favorable largely in Radio Communications, budgeted in this division but charged to Corrective Services division, 0.00% 248,900.00 6.68% 415,800.00 1.32% Favorable Salaries due to the large number of vacancies in this division plus favorable Fringe Benefits. Correctional Deputies are currently being trained at the Correctional Academy to fill the vacancies; until then overtime is being utilized to provide coverage. 790,100.00 9.22% Favorable Contracted Services largely due to savings related to privatization of the Jail Clinic and savings from the food services contract. Favorability in Contracted Services is being used to help fund the establishment of the DNA Laboratory and other Sheriff projects. 0.00% 0.00% Corrective Services-Satellites Personnel Expenditures Operating Expenditures 9/4/2014 $ 47,790,393.00 $ 48,146,759.63 $ 46,940,859.63 $ 1,205,900.00 2.50% $ 11,679,730.00 $ 11,759,446.00 $ 12,257,946.00 $ (498,500.00) -4.24% Unfavorable due to increased usage of Overtime at the satellite facilities ($773,000) caused by Hospital Watch, vacant positions, prisoner transport, employee sick and other leaves, and East Annex security; and fringe benefits ($154,300) related to overtime fringes for Retirement, Workers Compensation, and FICA benefits. Partially offset by favorable regular salaries of $428,800, 80,750.00 82,560.00 117,360.00 (34,800.00) -42.15% Unfavorable due to expenses charged to the Satellite Jail (e.g. custodial supplies) of ($50,000), Dry Goods and Clothing of ($2,500), other expendable equipment of ($1,500), and office supplies of ($1,000), but are budgeted in the Corrective Services Div. Partially offset by favorable Laundry and Cleaning of $20,200. 40 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 1,104,634.00 1,109,299.00 1,144,999.00 (35,700.00) -3.22% Projected unfavorable Motor Pool lease vehicle expense of ($19,000); and unfavorable Motor Pool Fuel Charges of ($16,700). Transfers 0.00% Favorable Salaries ($276,000) due to turnover, Overtime ($102,000) and Fringe Benefits ($255,000). Favorable Fees Civil Services expense is due to the decline in the number of foreclosures, and civil service requests (see corresponding unfavorability in Civil Action Service Fee revenues). Unfavorable projections for Info Tech Operations of ($63,800), Telephone Communications of ($4,300) based on usage. $ 12,865,114.00 $ 12,951,305.00 $ 13,520,305.00 $ (569,000.00) -4.39% Emergency Response and Preparedness Personnel Expenditures $ 6,969,384.00 $ 7,042,287.00 $ 6,409,287.00 $ 633,000.00 8.99% Operating Expenditures 1,077,934.00 1,109,300.00 850,700.00 258,600.00 23.31% Internal Support Expenditures 167,820.00 167,820.00 235,920.00 (68,100.00) -40.58% 0.00% $ 8,215,138.00 $ 8,319,407.00 $ 7,495,907.00 $ 823,500.00 9.90% $46,116,840 $ 45,952,935.00 $ 43,447,735.00 $ 2,505,200.00 5.45% Favorable projected Salaries of $887,900, overtime $866,300; other fringe benefits of $112,000 and overtime fringes of $1,989,500; partially offset by unfavorable Retirement of ($1,028,800) Social Security of ($233,800), and Workers 4 t7 !VIA% 638,670.00 1,360,247.37 1,321,147.37 39,100.00 2.87% Favorable Equipment Maintenance of $75,400; Equipment Rental of $20,700; Rent of $38,700. Partially offset by unfavorable K-9 Program of ($25,500), and Clothing Allowance of ($6,000). Adjustment of Prior Years Revenue of ($64,200) 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 receivable; adjustment in FY 2014 to relieve the receivable and adjust for the FY 2013 revenue that was recognized in error. 4,574,198.00 4,584,192.00 5,253,092.00 (668,900.00) -14.59% Unfavorable Motor Pool lease vehicle expense of ($488,500); and unfavorable Motor Pool Fuel Charges of ($243,800). Partially offset by favorable Info Tech Operations of $63,400. Transfers Patrol Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 36,695.00 268,212.00 268,212.00 0.00% $ 51,366,403.00 $ 52,165,586.37 $ 50,290,186.37 $ 1,875,400.00 3.60% 9/4/2014 41 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2CI14 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 44,800.00 0.56% Favorable Salaries and Fringe Benefits partially offset by projected unfavorable overtime. (525,300.00) -46.04% Unfavorable Laboratory Supplies of ($47,200), Drug Testing of ($50,000), Misc. Capital Outlay expenditures of ($428,100) for DNA and Forensic Lab equipment and Professional Services expense for forensic lab certification and consulting service. A budget amendment is recommended to appropriate funding from eligible law enforcement restricted funds. (248,700.00) -12.79% Unfavorable Motor Pool lease vehicle expense of ($100,900); Motor Pool Fuel Charges of ($52,100); Info Tech Operations ($77,700) and Radio Communications of ($18,000). Investigative/Forensic Svcs Personnel Expenditures $ 7,932,263.00 $ 7,932,263.00 $ 7,887,463.00 $ Operating Expenditures 754,133.00 1,140,978.50 1,666,278.50 Internal Support Expenditures 1,943,950.00 1,944,286.00 2,192,986.00 Transfers 334,086.00 815,267.00 815,267.00 0.00% $ 10,964,432.00 $ 11,832,794.50 $ 12,561,994.50 5 (729,200,00) -6.16% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 108,081,927.00 $ 108,076,321.00 12,371,875.00 13,496,524.20 16,034,500.00 16,430,442.00 370,781.00 1,235,868.00 $ 104,881,821.00 12,989,024.20 17,346,242.00 1,235,868.00 $ 3,194,500.00 507,500.00 (915,800,00) 2.96% 3.76% -5.57% 0.00% $ 136,859,083.00 $ 139,239,155.20 $ 136,452,955.20 $ 2,786,200.00 2.00% 9/4/2014 42 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 764,579.00 $ 754,579.00 $ 720,979.00 $ 33,600.00 73,187.00 33,677.00 15,677.00 18,000.00 4.45% Fay. due to employee on short term leave 53.45% Fay. Office Supplies $6,000, Travel and Conference $5,900, Printing $2,700, Equipment Maintenance $1,000, Expendable Equipment $1,000 and Workshops and Meetings $500 due to less than anticipated use. Internal Support Expenditures 65,935.00 77,219.00 77,219.00 0.00% Transfers 0.00% $ 893,701.00 $ 865,475.00 $ 813,875.00 $ 51,600.00 5.96% County Clerk (Vital Stats & Legal Rec's) Personnel Expenditures $ 3,545,595.00 $ 3,545,595.00 $ 3,174,295,00 $ 371,300.00 10A7% Fay, due to turnover, underlined, vacant and part-time positions. Operating Expenditures 287,009.00 330,896.00 185,596.00 145,300.00 43.91% Fay. Court Transcripts $59,400 due to prosecutors ordering fewer transcripts, Professional Services $38,300, Office Supplies $30,500, Personal Mileage $5,400, Travel and Conference $4,700, Membership Dues $3,100, Freight and Express $2,900, Workshops and Meetings $2,000 and Equipment Maintenance $1,800 due to less than anticipated use. Partially offset by unfavorable Charge Card Fee ($2,600) due to increased activity. Internal Support Expenditures 666,592.00 766,744.00746,544.00 20,200.00 2.63% Fav. Telephone Communications $14,900 due to anticipated expenditure to be lower than budget. Also favorable, Convenience Copier $5,300 due to less anticipated use. Transfers 0.00% $ 4,499,196.00 $ 4.643,235,00 $ 4,106,435.00 $ 536,800.00 11.56% 9/4/2014 43 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures $ 791,484.00 $ 791,484.00 $ 720,984,00 $ 70,500.00 8.91% Fay. due to turnover and underrated positions, Operating Expenditures 779,078.00 779,078.00 769,378.00 9,700.00 1.25% Fay. due to Travel and Conference $4,000, Metered Postage $3,400 and Printing $1,900 due to less than anticipated use. Internal Support Expenditures 308,663.00 312,016.00 294,616.00 17,400.00 5.58% Fay, due to Telephone Communications $15,000 and Convenience Copier $2,400 due to less anticipated use. Transfers ----- ---------------- -- $ 1,879,225.00 $ 1,882,578.00 $ 1,784,978.00 $ 0.00% 97,600.00 5.18% 8.82% Fay. due to underfilled, part-time and vacant positions. -7.61% Unfav. Adj Prior Years Exp ($45,170) due to transferring prior year expenditures from Remonumentation Grant to Register of Deed's General Fund. Also, Professional Service ($14,000) due to monument repair expenditures which is offset by revenue Reimb. General for reimbursement of expenditure from Road Commission for Oakland County. Also unfavorable, Material and Supplies ($4,000) due to increased costs. The unfavorability is partially offset by Metered Postage $19,300, Office Supplies $18,700, Equipment Maintenance $4,000, Printing $3,400 and Travel and Conference $1,000 due to less than anticipated use, -6.34% Unfav. Telephone Communications ($14,000) and Equipment Rental ($2,600) due to anticipated expenditure to be higher than budget Register of Deeds (and Micrographics) Personnel Expenditures $ 2,480,947.00 $ 2,480,947.00 $ 2,262,047.00 $ 218,900.00 Operating Expenditures 223,494.00 223,494.00 $ 240,494.00 (17,000.00) Internal Support Expenditures 253,599.00 258,764.00 $ 275,164.00 (16,400.00) Transfers 0.00% $ 2,958,040.00 $ 2,963,205.00 $ 2,777,705.00 $ 185,500.00 6.26% 9/4/2014 44 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES CLERIC/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 16,826.00 $ 16,826.00 $ 16,826.00 $ 68,776.00 68,776.00 56,276.00 36,308.00 36,817.00 36,817.00 $ 121,910.00 $ 122,419.00 $ 109,919.00 $ 12,500.00 10.21% Jury Commission Personnel Expenditures Operating Expenditures Internal Support Expenditures 12,500.00 0,00% 18.17% Fay. Metered Postage $8,600, Printing $2,600 and Miscellaneous $1,000 due to less than anticipated use. 0.00% Department Total Personnel Expenditures $ 7,589,431.00 $ 7,589,431.00 $ 6,895,131.00 $ 694,300.00 Operating Expenditures 1,431,544.00 1,435,921.00 1,267,421.00 $ 168,500.00 Internal Support Expenditures 1,331,097.00 1,451,560.00 1,430,360.00 $ 21,200.00 Transfers - ----------- -------------- ------------- ----------- $10,352,072.00 $ 10,476,912,00 $ 9,592,912.00 $ 884,000.00 9.15% 11.73% 1.46% 0.00% 8.44% 9/4/2014 45 COUNTY OF OAKLAND FY 2914 THIRD QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,265,569.00 $ 3,272,473.00 $ 3,115,973.00 $ 156,500.00 4.78% - Fay. Turnover, vacant and under-filled positions. Operating Expenditures 4,606,640.00 4,752,204.86 4,522,404.86 229,800.00 4.84% - Fay. Title Search $200,000, Mailing Fees $150,000, Charge Card Fee $53,700, Fees Civil Service $35,100, Computer Supplies $14,000, Professional Services $5,100 and Personal Mileage $3,100 due to less than anticipated use. Partially offset by unfavorable, Foreclosure Notification ($170,000), Recording Fee-Forfeiture Certification ($13,300), Recording Fee-Redemption Cert. ($12,000) and Register of Deeds ($11,000) which is offset with revenue favorability due to land sale activity. Also unfavorable, Printing ($14,100) and Rent ($8,000) due to increased use. In addition, Adj Prior Years Revenue ($8,600) is unfavorable due to a refund for cancellation of Land Sale bid and adjustments to other land sale bids due to outstanding prior year property tax levy. Internal Support Expenditures 562,703.00 875,653.00 875,653.00 0.00% - Transfers Out Division Total Department Total 4.28% $ 8,554,912,00 $ 9,020,330.86 $ 8,634,030.86 $ 386,300.00 4.28% 120,000.00 120,000.00 120,000.00 0.00%$ 8,554,912.00 $ 9,020,330.86 $ 8,534,030.86 $ 386,300.00 9/4/2014 46 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,096,125,00 $ 2,096,125.00 $ 2,024,725.00 $ 71,400.00 3.41% - Fay. due to underfilling positions with part-time employees. Operating Expenditures 440,505.00 535,875.00 $ 411,175.00 124,700.00 23.27% - Fay, Special Projects $37,900, Workshops and Meetings $23,000, Professional Service-Annual Audit $19,500, Travel and Conference $10,500, Personal Mileage $10,400, Legal Expense $8,000, Legislative Expense $8,000, Printing $7,000, Public Information $3,400 and Expendable Equipment $1,000 due to less than anticipated use. Partially offset by Capital Outlay Miscellaneous ($6,500) due to purchase of furniture. Internal Support Expenditures 210,268.00 220,185.00 $ 215,885.00 4,300.00 1.95% - Fay. Info Tech Operations $4,100 due to less than anticipated use. $ 2,746,898.00 $ 2,352,185.00 $ 2,651,785.00 $ 200,400.00 7.03% Department Total Personnel Expenditures $ 2,096,125.0D $ 2,096,125.00 $ 2,024,725.00 $ 71,400.00 3.41% Operating Expenditures 440,505.00 535,875.00 411,175.00 124,700.00 23.27% Internal Support Expenditures 210,268.00 220,185.00 215,885.00 4,300.00 1.95% $ 2,746,898.00 $ 2,852,185.00 $ 2,651,785.00 $ 200,400.00 7.03% 9/4/2014 47 COUNTY OF OAKLAND FY 2014 THIRD 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 $ 520,274.00 $ 44,100.00 7.81% Fav. due to employee on short_ term disability. Operating Expenditures 367,820,00 367,820.00 357,520.00 10,300.00 2.80% Fay. Software Support Maintenance $5,200, Office Supplies $3,100, Travel and Conference $1,500, Workshops and Meeting $1,300, Fees-Per Diem $1,000 and Special Projects $1,000 due to less anticipated use; partially offset by unfavorable Periodicals Books Publ ($2,900) due to increased use. Internal Support Expenditures 490,118.00 494,208.00 480,508.00 13,700.00 2.77% Fay. Info Tech Operations $10,800 and Convenience Copier $2,400 due to lower than anticipated use. Transfers $ 1,422,312,00 $ 1,426,402.00 $ 1,358,302.00 $ 68,100.00 4.77% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 5 564,374.00 $ 564,374.00 5 520,274.00 $ 367,820.00 367,820.00 357,520.00 490,118.00 494,208.00 480,508.00 $ 1,422,312.00 $ 1,426,402.00 $ 1,358,302.00 5 44,100.00 7.81% 10,300.00 2.80% 13,700.00 2.77% 68,100.00 4.77% 9/4/2014 48 COUNTY OF OAKLAND FY 2014 THIRD 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 487,975.00 541,689.16 567,139.16 (25,450.00) -4.70% Unfav - Legal Services ($161,000) due to legal service cost on Pettibone Lake issues. Fay - Contracted Services $70,000 due to decreased activity on Soil Erosion corrective action issues. Fav - Professional SVC-Consultants 627,000 due to less spending on services related to soil erosion and environmental issues. Fay - Education Programs $19,000 due to reduced spending for Soil Erosion education programs to inform the public on the usage of soil erosion products. Fay - Training $4,500 based on less spending for ISO and hazardous material training. Fay - Workshops & Meeting $3,000 based on required needs to maintain knowledge of drain and water issues. Fay - Publishing Legal Notices $2,000 a result of a decrease in the work that requires public notice ads. Fav - Laboratory Fees $1,000 because Environmental Unit was able to charge water samples directly to various systems. Fay - Printing $5,993 and Laundry Cleaning $3,271 the result of actual spending being less than anticipated budget projection. Expenditure unfavorability fully offset by Revenue favorability (WRC Charges for Services - Soil Erosion Fee revenue). A budget amendment will be included with the FY 2014 Year End Report if needed. Internal Support Expenditures 4,528,309.00 4,743,242.00 4,745,765.00 (2,523.00) -0.05% Unfav - Insurance Fund ($2,523) due to an increase in the number of random drug tests. Transfers 56,165.00 56,165.00 56,165.00 0.00% Division Total $ 5,287,716.00 $ 5,556,363.16 $ 5,584,336.16 $ (27,973.00) -0.50% Department Total $ 5,287,716.00 $ 5,556,353.16 $ 5,584,336.16 $ (27,973.00) -0.50% 9/4/2014 49 COUNTY OF OAKLAND FY 2014 THIRD 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 2,116,738.00 $ 50,000.00 2.31% - Favorable due to underfilled positions/vacancies. Controllable Operating 282,944.00 782,944.00 748,944.00 34,000.00 4.34% - Favorable Printing $30,000 and Metered Postage $4,000 due to efforts to reduce spending. Professional Services contains a $414,000 potentially favorable variance pending Federal Court mediation that is not yet finalized. Internal Support Expenditures 454,586.00 472,518.00 $ 472,518.00 0.00% - Transfer Out $ 2,904,268.00 $ 3,422,200.00 $ 3,338,200.00 5 84,000.00 2.45% Compliance Office Controllable Personnel $ 1,499,367.00 $ 1,503,534.00 $ 1,493,534,00 10,000.00 0.67% Favorable due to retirement and hospitalization fringe benefits. Controllable Operating 49,252.00 49,252.00 40,752.00 8,500.00 17.26% Favorable Professional Services $6,000, Office Supplies $1,500, and Printing $1,000 due to efforts to reduce spending. Internal Support Expenditures 198,111.00 209,009.00 209,009.00 0.00% Transfer Out $ 1,746,730.00 $ 1,761,795.00 $ 1,743,295.00 $ 18,500.00 1.05% Corporation Counsel Controllable Personnel $ 2,019,072.00 $ 2,019,072.00 $ 1,979,072.00 40,000.00 1,98% - Favorable due to undernlled positions/vacancies. Controllable Operating 59,133.00 59,133.00 54,133.00 5,000.00 8.46% - Favorable Computer Research Service $3,000 and Personal Mileage $2,000 due to efforts to reduce spending. Internal Support Expenditures 216,004.00 218,916.00 218,916.00 0.00% - Transfer Out $ 2,294,209.00 $ 2,297,121.00 5 2,252,121.00 5 45,000.00 1,96% 9/4/2014 50 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 5,689,344.00 891,329.00 900,443.00 Department Total Controllable Personnel $ 5,685,177.00 Controllable Operating 391,329.00 Internal Support Expenditures 868,701.00 Transfers Out $ 5,589,344.00 $ 100,000.00 843,829.00 47,500.00 900,443.00 1.76% 5.33% 0.00% $ 6,945,207.00 $ 7,481,116.00 $ 7,333,616.00 $ 147,500.00 1.97% 9/4/2014 51 COUNTY OF OAKLAND FY 2914 THIRD 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 $ 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% $ 244,586,00 8 244,586.00 $ 244,586.00 $ 0.00% $ 8,254,603.00 $ 8,254,603.00 $ 7,054,603.00 $ 1,200,000.00 14.54% Favorable due to underfilled positions/vacancies. 431,404.00 431,404,00 349,404.00 82,000.00 19.01% Favorable Professional Services $40,000, Personal Mileage $30,000, Travel and Conference $7,000 and Printing $5,000 due to efforts to reduce spending. Equalization Personnel Expenditures Operating Expenditures Internal Support Expenditures 915,614.00 1,304,165.00 1,304,165.00 0.00% Transfers 0.00% $9,601,821.00 $9,990,172.00 $ 8,708,172.00 $ 1,282,000.00 12.83% $ 7,915,137.00 $ 7,916,137.00 $ 7,016,137.00 $ 900,000.00 11.37% Favorable due to underfilled positions/vacancies. 385,600.00 388,600.00 353,600.00 35,000,00 9.01% Favorable Printing $20,000 and Metered Postage $15,000 due to efforts to reduce spending. Fiscal Services Personnel Expenditures Operating Expenditures internal Support Expenditures 1,291,416.00 1,510,380.00 1,510,380.00 0.00% Transfers 0.00% $ 9,596,153.00 $ 9,815,117.00 $ 8,880,117.00 $ 935,000.00 9.53% 9/4/2014 52 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2014 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ADOPTED AMENDED BUDGET BUDGET Department Total Personnel Expenditures $ 16,396,278.00 $ 16,396,278.00 $ 14,296,278.00 $ Operating Expenditures 824,021.00 824,021.00 707,021.00 Internal Support Expenditures 2,222,261.00 2,829,576.00 2,829,576.00 Transfers 2,100,000.00 117,000.00 12.81% 14.20% 0,00% 0.00% $ 19,442,560.00 $ 20.049,675.00 $ 17,832,875.00 $ 2,217,000.00 11.06% 9/4/2014 53 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2914 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 2,400.00 Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 219,234.00 $ 219,234.00 $ 219,234.00 $ 3,098.00 3,098.00 $ 698.00 12,728.00 13,254.00 5 13,254.00 0.00% 77.47% Fay. due to less than anticipated travel. 0.00% 5 235,060.00 5 235,586.00 $ 233,186,00 5 2,400.00 1.02% Support Services Personnel Expenditures $ 1,155,299.00 5 1,155,299.00 $ 1,135,299.00 $ 20,000.00 1.73% Fay. due to FTE position filled with PTNE's and one vacant student position. Operating Expenditures 393,972.00 393,972.00 5 382,372.00 11,600.00 2.94% Fay. $4,200 due to no anticipated repairs to existing equipment; Fay. $7,400 due to the OmniRim Record Retention inventory system software maintenance contract being paid by IT and charged back to the department through an internal billing. Internal Support Expenditures 775,650.00 802,766.00 5 802,766.00 0.00% Transfers 0.00% 5 2,324,921.00 $ 2,352,037.00 $ 2,320,437.00 5 31,600.00 1.34% Department Total Personnel Expenditures 5 1,374,533.00 $ 1,374,533.00 5 1,354,533.00 5 20,000,00 1.46% Operating Expenditures 397,070.00 397,070.00 383,070.00 14,000.00 3.53% Internal Support Expenditures 788,378.00 816,020.00 816,020.00 - 0.00% Transfers - - - 0.00% $ 2,559,981.00 $ 2,587,623,00 5 2,553,623.00 $ 34,000.00 1.31% 9/4/2014 54 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures $ 202,566.00 $ 202,566.00 6 202,556.09 $ 5,764.00 5,764.00 5,764,00 18,644.00 18,644.00 18,644.00 $ 225,974.00 $ 226,974.00 $ 226,974.00 $ S 804,913.00 $ 804,913.00 6 804,913.00 $ 0.00% - 0.00% - 0.00% - 0.00% 0.00% - Operating Expenditures 86,482.00 89,199.00 89,199.00 0,00% - Internal Support Expenditures 54,192.00 58,812,00 58,812.00 0.00% - $ 945,587.00 $ 952,924,00 5 952,924.00 $ 0.00% Department Total Personnel Expenditures $1,007,479.00 $1,007,479.00 $ 1,007,479.00 $ 0.00% Operating Expenditures 92,246.00 94,963,00 94,963,00 0.00% Internal Support Expenditures 72,836.00 77,456.00 77,456.00 0,00% $1,172,561.00 $1,179,898.00 $ 1,179,898.00 $ 0.00% 9/4/2014 55 ADOPTED BUDGET AMENDED FY 2014 BUDGET FORECAST COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 769,626.00 $ 771,325.00 $ 671,325.00 $ 100,001100 12.96% Favorable due to underfilled positions/vacancies, Operating Expenditures 287,622.00 287,622.00 167,622.00 $ 120,000.00 41.72% Favorable Legal Services $90,000, Professional Services $20,000 and Fees-Per Diems $10,000 due to efforts to reduce spending. Internal Support Expenditures 39,121.00 47,841.00 47,841.00 $ 0.00% Transfer Out $ 1,096,369.00 $ 1,106,788.00 $ 886,788.00 $ 220,000.00 19.88% Workforce Management Personnel Expenditures $ 1,849,275.00 $ 1,853,442.00 $1,603,442.00 $ 250,000.00 13.49% Favorable due to underlined positions/vacancies. Operating Expenditures 198,795.00 255,040,00 226,040.00 $ 29,000.00 11.37% Favorable Recruitment Expense $10,000, Examination Material $5,000, Printing $3,000, Professional Services $3,000, Periodicals Books Publ Sub $Z000, Software Rental Lease Purchase $2,000, Computer Supplies $1,500, Expendable Equipment $1,500 and Personal Mileage $1,000 due to efforts to reduce spending. Internal Support Expenditures 639,809.00 696,644.00 696,644.00 $ 0.00% Transfer Out $ 2,687,879.00 $ 2,805.126.00 $2,526,121100 $ 279,000.00 9.95% Benefits Administration Personnel Expenditures $ 170,690.00 $ 170,690.00 $ 165,690.00 $ 5,000.00 2.93% Favorable due to underfilled positions/vacancies. Operating Expenditures $ 16,977.00 $ 16.977.00 10,477.00 $ 6,500.00 38.29% Favorable Office Supplies $2,000, Travel and Conference $2,000, Expendable Equipment $1,500, Periodicals Books Publ Sub $500 and Personal Mileage $500 due to efforts to reduce spending. Internal Support Expenditures 173,323.00 173.323.00 173,323.00 $ 0.00% Transfer Out $ $ 360,990.00 $ 360.990.00 $ 349,490.00 $ 11,500.00 3.19% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 2,789,591.00 503,394.00 852,253.00 $ 2,795,457.00 559,639.00 917,808.00 $2,440,457.00 $ 404,139.00 917,808.00 355,000.00 155,500.00 12.70% 27.79% 0.00% $ 4,145,238.00 5 4,272,904.00 $3,752,404,00 5 510,500.00 11.95% 9/4/2014 56 COUNTY OF OAKLAND FY 2014 THIRD 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 6,910,134.00 2,100,000.00 23.31% - Fay. Private Institutions Foster Care, Private Institutions Residential and Private institutions $1,225,000. Fav. Foster Boarding Homes $275,000. Fav. Independent Living $350,000. Costs are based on caseload, difficulty of care, and treatment of services ordered by the Court. Fay. is partially offset by unfav. Non-Dept. Child Care Subsidy Revenue (50% reimbursement). 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 n•• 2.26% Fay. Professional Services $275,000 due to contractor accepting Medicaid rates. Fay. Laboratory Supplies $75,000; FA Proprietary Equipment Exp $26,750; and Office Supplies $20,000 due to continued efforts to minimize expenses and contain costs. Fay. Contracted Services $25,000 due to expense being captured in another account (Software Maintenance Support). Fay. West Nile Virus $22,000 due to reduced participation from municipalities. Fay. TB Cases Outside $17,500 due to limited number of patients requiring service. Fay. Equipment Maintenance $12,500 along with Licenses and Permits $12,500 due to the use of available grant funding. Partially offset by unfav. Vaccines ($150,000) due to increased costs. Unfav. Adj Prior Years Revenue ($137,807) to correct prior year revenue and admin overhead expense for refund to State of Michigan and FY2013 accounts receivable accrual. Unfav. Software Support Maintenance ($70,000) to more accurately account for charges incurred. Unfav. Personal Mileage ($20,000) due to increase in field activities. $ 9,228,592.00 $ 9,204,754.00 $ 7,104,754.00 $ 2,100,000.00 22.81% Health Personnel Expenditures $ 23,720,906.00 $ 23,720,906.00 $ 21,220,906.00 $ 2,500,000.00 10.54% - Fay. due to turnover and underfilled positions. Operating Expenditures 4,737,185.00 4,803,460.79 4,695,017.79 108,443.00 9/4/2014 57 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 2,794,966.00 3,226,552.00 3,171,552.00 55,000.00 1.70% - Fav, Info Tech Operations $85,000 based on usage. Partially offset by unfav. Bldg Space Cost Allocation ($20,000) and Telephone Communications ($10,000) based on usage. Transfers Out 8,640.00 8,640.00 3,640.00 ------- --------- -- $31,759,558.79 $ 29,096,115.79 $ $ 31,261,697.00 2,663,443.00 8.39% Children's Village Personnel Expenditures $ 15,003,463.00 $ 15,037,526.00 $ 15,037,526.00 $ 0.00%.. 2.53% - Fay. Psychological Testing $60,000 and Medical Services Physicians $10,000 due to services provided by Oakland Integrated Healthcare Network (OIHN). Fay. Provisions $50,000 due to increased reimbursement for improved nutritional requirements and decrease in population. Fay. Custodial Supplies $30,000 and FA Proprietary Equipment Exp $16,400 due to continued efforts to minimize expenses and contain costs. Fay. Professional Services 620,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Fav. Hospitalization $12,000 usage based on demand. Partially offset by 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 as well as unfav, Drugs ($15,000) due to increase in medication being prescribed. Operating Expenditures $ 3,741,357.00 3,693,861.00 3,600,461.00 93,400.00 Internal Support Expenditures 2,664,784.00 2,779,986.00 2,764,986.00 Transfers Out 15,000.00 0.54% - Fav. Info Tech Operations based on usage. $ 21,409,604.00 $ 21,511,373.00 $ 21,402,973.00 $ 108,400.00 0.50% Homeland Security Personnel Expenditures $ 776,932.00 $ 781,039.00 $ 751,039,00 $ 30,000.00 3.84% - Fay. due to underfilled positions. 91412014 58 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2014 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Operating Expenditures 289,680.00 290,680.00 250,680.00 40,000.00 13.76% - Fay. Tornado Siren Equip $65,000 due to the installation of fewer than anticipated sirens. Partially offset by revenue unfavorability (Local Match). Fav. Equipment Maintenance $25,000 due to limited repair costs incurred on specialty/hazmat vehicles. Fav. Printing $10,000 due to continued efforts to minimize expenses and contain costs. Partially offset by unfav. Maintenance Contract ($60,000) due to preventive maintenance on Tornado Sirens. Internal Support Expenditures 424,755.00 447,030.00 472,030.00 (25,000.00) -5.59% - Unfav. Info Tech Operations based on usage. Transfers Out $ 1,491,367.00 $ 1,518,749.00 $ 1,473,749.00 $ 45,000.00 Department Total Controllable Personnel $ 39,705,407.00 $ 39,743,577.00 $ 37,213,577.00 $ 2,530,000.00 6.37% Controllable Operating 17,778,356.00 17,798,135.79 15,456,292.79 2,341,843.00 13.16% Non-Controllable Operating 5,898,857.00 6,444,082.00 6,399,082.00 45,000.00 0.70% Transfers Out 8,640.00 8,640.00 8,640.00 - 0.00% $ 63,391,260.00 $ 63,994,434.79 $ 59,077,591.79 $ 4,916,843.00 7.68% 9/4/2014 59 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT FY 2014 FAVORABLE FORECAST (UNFAVORABLE) PERCENT Public Services - Admin. Personnel Expenditures $ 181,065.00 $ 181,065.00 216,065.00 5 (35,000.00) -19.33% - Unfavorable - FY 2014 Salary forecast budgeted Orr-Public Services as vacant (one year step) as the position was not filled at the time the Salary Forecast was fun. The quarterly forecast reflects the actual salary of the filled Operating Expenditures 4,800.00 4,800.00 4,800.00 0.00% Internal Support Expenditures 6,750.00 6,750.00 6,750.00 0.00% - 5 192,615.00 $ 192,615.00 5 227,615.00 5 (35,000.00) -18.17% Veterans Services Personnel Expenditures $ 1,512,426.00 5 1,512,426.00 1,432,426.00 $ 80,000.00 5.29% - Favorable due to underfilled positions/vacancies. Operating Expenditures 190,912.00 191,286.93 173,286.93 18,000,00 9.41% - Favorable Soldier Burial $15,000 due to fewer than anticipated applications for burials including favorable Soldier Relief $3,000. Internal Support Expenditures 169,014.00 172,807.00 172,807.00 0.00% Transfers 0.00% Community Corrections Personnel Expenditures Operating Expenditures $ 1,872,352.00 5 1,876,519.93 $ 1,778,519.93 $ 98,000.00 5.22% $ 3,575,238.00 $ 3,583,572.00 3,473,572.00 $ 110,000.00 3.07% - Favorable due to underfilled positions/vacancies. 502,025.00 502,025.00 482,025.00 20,000.00 3.98% - Favorable Ground Supplies $6,000, Office Supplies $5,000, Personal Mileage $4,000, Transportation of Clients $4,000 and Equipment Maintenance $1,000 in efforts to reduce spending. Internal Support Expenditures 536,961.00 609,049.00 609,049.00 0.00% - Transfers Out MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures 0.00% - $ 4,614,224.00 5 4,694,646.00 $ 4,564,646.00 $ 130,000.00 2.77% 829,049.00 $ 741,385.00 $ 571,385.00 $ 70,000.00 9.44% - Favorable due to under-Riled positions/vacancies. 89,689.00 174,723.00 174,723.00 0.00% - Internal Support Expenditures 261,834.00 266,508.00 266,508.00 0.00% - $ 1,180,572.00 $ 1,182,616.00 $ 1,112,616.00 $ 70,000.00 5.92% 9/4/2014 60 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT FY 2014 FAVORABLE FORECAST (UNFAVORABLE) PERCENT Medical Examiner Personnel Expenditures $ 3,225,790.00 $ 3,263,286.00 $ 3,083,286.00 $ 160,000.00 5.52% - Favorable due to underfilled positions/vacancies. Operating Expenditures 520,006.00 520,006.00 500,006.00 20,000.00 3.85% - Favorable Medical Supplies $15,000, Film and Processing $3,000 and Laboratory Supplies $2,000 due to efforts to reduce spending. Internal Support Expenditures 864,442.00 903,906.00 903,906.00 0.00% - Transfers $ 4,610,238.00 $ 4,687,198.00 $ 4,487,198.00 $ 200,000.00 4.27% Animal Control Personnel Expenditures Operating Expenditures $ 2,191,740.00 $ 2,196,425.00 $ 2,096,425.00 $ 100,000.00 190,097.00 198,597.00 253,597.00 (55,000.00) 4.55% - Favorable due to underfilled positions/vacancies. -27,69% - A budget amendment is recommended to transfer Animal Control Legacy funds of $55,000 to the General Fund to cover expenditures for Special Event Program, Animal Supplies, Medical Supplies, and Metered Postage. Internal Support Expenditures 842,887.00 1,040,161.00 1,040,161.00 0.00% - Transfers Out $ 3,224,724.00 $ 3,435,183.00 5 3,390,183.00 45,000.00 1.31% Circuit Court Probation Personnel Expenditures - $ 0.00% Operating Expenditures 54,326.00 54,326.00 54,326.00 0.00% Internal Support Expenditures 562,361.00 566,636.00 566,636.00 0.00% 5 616,687.00 $ 620,962.00 5 620,962.00 $ 0.00% Department Total Personnel Expenditures $ 11,515,308.00 $ 11,478,159.00 $ 10,973,159.00 $ 505,000.00 4.40% Operating Expenditures 1,551.855.00 1,645,763.93 1,642,763.93 3,000.00 0.18% Internal Support Expenditures 3,244,249.00 3,565.817.00 3,565,817.00 0,00% Transfers Out $ 16,311,412.00 $ 16,689,739.93 9 16,181,739.93 $ 608,000.00 3.04% 9/4/2014 61 COUNTY OF OAKLAND FY 2014 THIRD 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 Operating Expenditures Internal Support Expenditures Transfers $ 1,196,409.00 $ 1,208,910.00 $ 1,014,910.00 $ 194,000.00 338,222.00 358,222.00 356,222.00 2,000.00 62,644.00 133,778.00 136,278.00 (2,500.00) 16.05% - Fay. Turnover and underfills. 0.56% - Fay. Printing $21,400, Mileage $7,400 and Travel $8,500 based on usage. Offset by unfav. Software Maint ($7,000) for the Great Artist on-line competition, Professional Services ($27,300) due to contractual services and Supplies ($1,000) based on actual usage. -1.87% Unfav. Telephone Communications ($1,800) and IT Ops ($900) due to usage. Offset by fay. Motor Pool $200 due to less than anticipated usage. $ 1,597,275.00 $ 1,700,910.00 $ 1,507,410.00 $ 193,500.00 11.38% Planning and Economic Development Services Personnel Expenditures $ 3,886,929.00 $ 3,897,429.00 $ 3,605,729.00 $ 291,700.00 7.48% Fay. Turnover and underfills. Operating Expenditures 1,142,692.00 1,357,823.00 1,241,023.00 116,800.00 8.60% Fay. Operating $123,300 for Solid Waste Management Plan based on reduced resident participation; primarily Professional Services, Advertising, Printing, Legal Services, Travel & Conference, and Membership Dues. Offset by unfav. Misc. Exp ($6,500) for operating expenses for the Fire & Ice Festival. Internal Support Expenditures 846,774,00 856,090.00 847,990.00 8,100.00 0.95% Fay IT Ops $14,600 due to less than anticipated usage; partially offset by unfav.Telephone Comm ($3,700) and Info Tech Managed Print Services ($2,800) based on usage. Transfers $ 5,876,395.00 $ 6,111,342.00 $ 5,694,742.00 $ 416,600.00 6.82% 9/4/2014 62 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED BUDGET Community and Home Improvement Personnel Expenditures Operating Expenditures Transfers AMENDED BUDGET AMOUNT FY 2014 FAVORABLE FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% $ 5,108,958.00 $ 5,131,959,00 $ 4,646,259.00 $ 485,700.00 9.46% 1,480,914.00 1,716,045.00 1,597,245.00 118,800.00 6.92% 909,418.00 989,868.00 984,268.00 5,600.00 0.57% 0.00% $ 7,499,290.00 $ 7,837,872.00 $ 7,227,772.00 $ 610,100.00 7.78% Workforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 9/4/2014 63 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund $ 225,913.00 225,913.00 $ 292.513.00 $ (66,600.00) -29.487o Unfavorable due to increased insurance premium allocations. Insurance Surety Bonds 33,305.00 33,305.00 2.505.00 30,800.00 92.48% Favorable based on year to date actual payments approved by Risk Mgmt. Logos Trademarks Intellect Property 18,000.00 18,000.00 19,300.00 (1,300.00) -7.22% Unfavorable due to required payments for licensing Road Commission \Current Drain Assessment 1,400,000.00 1,400,000.00 1,400.000.00 0.00% Road CurnmissionkTri Party Agreement 100.00 2,011,190.00 2,011,190.00 0.00% Interest Expense 1,500,000.00 1,500,000.00 1,500,000.00 100.00% Fav - no short-term borrowing required for FY 2014 operating expenses. 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 $ 14,839,024.00 $ 13,376,124.00 $ 1,462,900,00 9.86% COUNTY BUILDINGS $ 3,458,121.00 5 2,949,627.00 $ 2,949,627.00 $ 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 24,100.00 500,000.00 500,000.00 460,000.00 30,000.00 30,000.00 30,000.00 $ 627,100.00 $ 627,100.09 $ 587,100.00 $ 40,000.00 40,000.00 0.00% 0.00% 5.00% 0.00% 6.38% Fav due to membership rate less than budget. 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 47,115.00 110,720.00 1,154,397.00 867,574.00 2,404,884.00 29,116.00 53,000.00 250,000.00 47,115.00 $ 110,720.00 1,154,397.00 867,574.00 2,404,884.00 29,115.00 53,000.00 250,000,00 $ 8,595,488.00 $ 4,916,806.00 $ 4,916,806,00 $ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 9/412014 64 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Building Fund $ 413,145.00 1,844,186.00 3,856,676.00 2,230,125.00 5,771,000.00 300,000.00 413,145.00 1,844,186.00 3,721,327.00 2,230,125.00 5, 771, 000.00 423,277.00 1,000,000.00 300,000.00 $ 413,145.00 $ 1,844,186.00 3,721,327.00 2,230,125.00 5,771,000.00 423,277.00 1,000,000.00 300,000.00 0.00% 0.00% 0,00% 0.00% 0,00% 0.00% 0,00% 0,00% $ 14,415,132.00 $ 15,703,060.00 5 15,793,060.00 $ 0.00% TOTAL NON-DEPT. APPROPRIATIONS $ 40,223,775.00 5 39,335,617.00 $ 37,832,717.90 $ 1,502,900.00 3.82% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund 5 22,687.196.00 $ 22,837,450.00 5 22,837,450.00 5 0.00% Social Welfare Fund Foster Care 1.000.00 1,000.00 1,000.00 0.00% $ 22,668,196.00 $ 22,838,450.00 $ 22,838,450.00 $ 0.00% TOTAL EXPENDITURES $ 62,891,971.00 $ 62,174,067.00 $ 60,671,167.00 $ 1,502,900.00 2.42% 9/4/2014 65 FY 2014 BUDGET AMENDMENTS FY 2014 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS BUDGET AMENDMENTS MR. #13248 - 10102/2013 Water Resources Commissioner - Delete and Create Positions M.R. #13247 - 10/02/2013 Facilities Mgmt/Health & Human Services - Use of Space in South Health by State of Michigan M.R. #13248 - 10/02/2013 Sheriffs Office - Contract Amendment #1 for Law Enforcement Contract in Brandon Twp. $ 419,293,798.00 (26,819.00) (23,838.00) (35,799.00) M.R. #13250 - 10/0212013 (6,797.00) Public Services/MSU Extension -Professional Svc Contract for 4-H Dev Coordinator & Educational Programming M.R. #13262 - 10/17/2013 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 MgmVFacilities Planning & Engineering - Courthouse South Entrance Security 10/30/2013 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #13277 - City of Sylvan Lake M.R. #13276 - 10/30/2013 Health & Human Services - Request to Expend from the Larry Pemick 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 - 12112/2013 Sheriff's Office - Contract Amendment #1 for Law Enforcement Svs Charter Twp Commerce 2013 - 2015 M.R. #13319 - 12112/2013 Sheriff's 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 - 12/12/2013 Sheriff's Office - Narcotics Enforcement Team (NET) lnterlocal Agreement with the City of Auburn Hills 29,358.00 MR. #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) 66 FY 2014 BUDGET AMENDMENTS M.R. #13324 - 1/2212014 Economic Development & Community Affairs - BuyOakland Program M.R. 02/0612014 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #14014 - City of Walled Lake M.R. #14021 -02/0612014 52nd District Court/Division III Rochester Hills - Position Deletion and Creation M.R. #14026 - 03/06/2014 Board of Commissioners - Public Awareness and Education on the Dangers of Human Trafficking M.R. #14033 -03/06/2014 Board of Commissioners - Tr-Party Program - Additional Funding for Bingham Farms Project No. 48323 M.R. #14023 - 03/06/2014 Circuit Court - Delete and Create Positions/Reorganization M.R. #14044 - 03/19/2014 Sheriffs Office - Contract Amendment #1 for Law Enforcement Svs City of Rochester Hills 2013 - 2015 M.R. #14052 -03/19/2014 Board of Commissioners - Tr-Party Program - Additional Funding for City of Farmington Hills Project No. 51661 M.R. #14053 -03/19/2014 Board of Commissioners - Tr-Party Program - Additional Funding for City of Rochester Project No. 51701 50,000.00 78,661.00 22,845.00 5,000.00 1,193.00 (6,273.00) 52,244.00 11,000.00 6,012.00 M.R. #14054 - 03/19/2014 M&B FY 2014 First Quarter Report Adjustments to Treasurer's Office Adjustments to Sheriffs Office Adjustments to Economic Development and Community Affairs Adjustments to 52-1 District Court Adjustments to Non-Departmental $ 141,000.00 $ 450,468.00 $ 17,000.00 $ (6,900.00) $ (236,000.00) $ 365,568.00 M.R. - 04/17/2014 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #14068 Township of Springfield M.R. #14069 - Township of Groveland M.R. #14070 - Township of Waterford M.R. #14064 - 04/17/2014 Evaluation of Alternatives to Continued Utilization of the Detroit Water and Sewerage System (DVVSD) by Oakland County Government and Communities M.R. #14060 - 04/17/2014 Sheriffs Office - Contract Amendment #1 for Law Enforcement Sys Twp of Addison 2013 - 2015 M.R. #14062 - 04/17/2014 Sheriffs Office - Contract for Court Security at the 46th District Court - Southfield for 2014 M.R. #14067 - 04/30/2014 Board of Commissioners - Public Awareness and Education Implementation for Gun Violence Report M.R. - 04/3012014 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) MR. #14089 - City of Rochester Hills M.R. #14091 - 04/30/2014 Board of Commissioners - Tr-Party Program - Additional Approp #2 for City of Rochester Project No. 51701 33,983.00 33,983.00 $ 104,299.00 $ 500,000.00 $ (48,913.00) 41,813.00 5,000.00 89,835.00 3,222.00 67 FY 2014 BUDGET AMENDMENTS MR. #14066 -04/3012014 Board of Commissioners - Public Awareness and Education Forum for Women Veterans M.R. #14094 - 04/30/2014 Homeland Security - 2013-2014 Hazardous Materials Emergency Prep Planning Prog (HMEP-PP) Grant MR. - 05/15/2014 Board of Commissioners - TN-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #14107 - Township of Addison M.R. #14108 - Township of Oxford MR. #14109 - Township of Bloomfield M.R. #14110 - Township of Rose M.R. #14111 - City of Novi 5,000.00 940.00 10,978.00 18,538.00 $ 111,744.00 10,180.00 40,000.00 M.R. #14112 - 05115/2014 M & B/Water Resources Commissioner - Appropriation to Long-Term Revolving Fund for Sanitary Sewer Projects $ 1,000,000.00 Constructed Under Chapter 4 of the Michigan Drain Code M.R. #14116 - 05/15/2014 Water Resources Commissioner - 2013 Stormwater, Asset Management and Wasterwater (SAW) Grant M.R. #14117 - 05/15/2014 Water Resources Commissioner - Create Positions to Accommodate the Acquisition of Services to City of Pontiac $ M.R. #14106 - 05/15/2014 Circuit Court - Delete and Create Positions/Reorganization M.R. #14105 - 05/15/2014 Sheriff's Office - Contract for Fire Dispatch Services for Charter Township of Washington 2014-2015 M.R. #14126 - 06/11/2014 Board of Commissioners - Tr-Party Program - City of Troy - Improvements to Big Beaver Rd - Project No. 52201 $ 50,000,00 (757,00) 21,609.00 17,472.00 100,054.00 M.R. #14130 - 06/1112014 M&B FY 2014 Second Quarter Report Adjustments to Economic Development & Community Affairs Adjustments to Sheriffs Office Adjustments to Public Services - Animal Control MR. #14131 - 06/11/2014 Board of Commissioners - Digitizing of the Research Library $ 20,000.00 $ 554,409.00 8,500.00 $ 582,909.00 25,000.00 MR. #14124 - 06/11/2014 Department of Public Services - Animal Control Division - Position Deletion and Position Creation (269.00) M.R. #14137 - 06/11/2014 Sheriffs Office - Contract Amendment #2 for Law Enforcement Services Twp of Oakland 2013 - 2015 37,539.00 TOTAL AMENDED BUDGET AS OF 06/30/2014 $ 425,507,485.50 68 $ 188,326.00 462,050.00 $ 188,326.00 $ 169,000.00 462,050.00 279,700.00 19,326.00 10.26% Fey. Due to underfilled position 182,350.00 32.47% Fay. Indirect Costs $118,400 due to actual charges determined after budget finalization. Also favorable, Professional Services $69,400 due to less than anticipated use. Partially offset by unfavorable Administrative Overhead ($5,100) due to increased costs. 4,427,327.00 10,800,000,00 1,591,700.00 1,874,050.00 1,315.800.00 $ 20,008.877,00 $ 20,974,253.00 4,427,327.00 10,800,000.00 1,591,700.00 1,874,050.00 1,315.800.00 $ 20,008.877.00 $ 20,974.253.00 4,427,327.00 0.00% 10,800,000.00 0.00% 1,591,700.00 0.00% 1,874,050.00 0.00% 1,315.800.00 0.00% $ 20,008877.00 $ 0.00% $ 20,537.577.00 $ 436,676.00 2.08% 315,000.00 315,000.00 80,000.00 235,000.00 74.60% Fav. related to lower debt interest rates/level of debt. OPERATING EXPENSES Personnel Expenditures Operating Expenditures Other Revenues Total Revenues Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GE - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses 359,700.00 35.97% Fay. Income from Investments $289,700 due to reallocation of one time capital gain from Certificates of Participation which was held in the County's investment portfolio. Also, Prior Years Adjustment $70,000 due to interest charges on older delinquencies, MIT, July and December Boards of review decisions. $18263,300.00 (81,086,700.00) -5.47% 1,000,000.00 1,359,700.00 1,000,000.00 519,850,000,00 $19.850,000.00 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED AMENDED FY 2014 VARIANCE BUDGET BUDGET FORECAST FAVIIUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT TAX REVOLVING FUND 51600 REVENUES Charges for Services $18,850.000.00 $18,850,000.00 $17,403,600.00 ($1,446,400.00) -7.67% Unfav. Interest on Delinquent Taxes ($1,046,400) and Collection Fees ($500,000) due to lower number of delinquent parcels turned over to County Treasurer. Partially offset by favorable Interest and Penalty $100,000 due to collection of chargebacks from local CVT's including monthly interest charges. REVENUE OVER (UNDER) EXPENDITURES* Total Net Assets - Beginning Total Net Assets - Ending ($1,124,253.00) ($1,124,253.00) ($1,774.277.00L $206,690.342.95 $204,916,065.95 (8650,024.00) Ending FY 2013 Designated Fund Balance-: NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Delinq Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Fund Balance Total Net Assets.. Ending $45,966,506.00 151,631,590.84 9,192,246.11 ($1,774.277.00) $204,916 065.95 * 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 Forecastxlsx 9/4/2014 69 DELINQUENT PERSONAL PROPERTY TAX (61800) FY 2014 THIRD QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2014 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE OPERATING EXPENSE $901,028.00 903.281.00 $901,028.00 903,281.00 $600,000.00 765,700.00 ($301,028,00) $137,581.00 -33A1% - Unfav. Administration Fees ($298,700) due to fewer delinquencies and Reimb Salaries ($2,300) due to less than anticipated use. 15.23% - Fay. Controllable Personnel $35,800 due to underfilled position. Also, favorable Professional Services $139,900, Postage-Standard Mailing $10,000, Expendable Equipment $2,000 and Office Supplies $1,500 due to less than anticipated use. Partially offset by unfavorable Indirect Costs ($49,300) due to actual charges determined after budget finalization. Also, unfavorable Motor Pool ($2,800), Telephone Communications ($1,300) and Motor Pool Fuel Charges ($600) due to increased use. NET OPERATING INCOME (LOSS) ($2,253.00) (92,253.00) ($165,700.00) ($163,447.00) 7254.64% NON-OPERATING REVENUE (EXPENSE) 2,253.00 2,253.00 3,500.00 $1,247.00 55.35% Fav. Due to reallocation of one time capital gain from Certificates of Participation which was held in the County's investment portfolio. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS $0.00 $0.00 $ (162,200.00) ($162,200.00) TRANSFERS OUT TOTAL NET INCOME (LOSS)' $0.00 $0.00 ($162,200,00) ($162,200.00) TOTAL NET ASSETS - BEGINNING 417,148,05 TOTAL NET ASSETS - ENDING $254,948.05 " Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments' in the expense category. 9/4/2014 70 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2014 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MO ...... MOW ------- ^ ------ OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE $ 8,246,361,00 $ 8,246,351.00 $ 7,996,361.00 $ (250,000.00) -3.03% Unfav. Entrance Fees Gen Admission ($250,000) due to weather conditions. OPERATING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) $ 25,774,494.00 $ 26,009,598,00 $ 24,284,598.00 8 1,725,000.00 6.63% Fay. Salaries and Fringe Benefits due to turnover and vacancies $175,000. Fav Info Tech Development due to postponed projects $300,000. Fav Electrical Service $125,000, Natural Gas $50,000, Building Maintenance Charges $750,000, Security Expense $100,000, Contracted Services $50,000, Software Support Maintenance 590,000, Office Supplies $20,000, Motor Pool $50,000 and Motor Pool Fuel Charges $15,000 based on current usage and continued department-side cost saving measures. $ (17,528,133.00) 5 (17,763,237.00) 5 (16,288,237.00) $ 1.475,000.00 8.30% $ 12,239,000.00 $ 11,809,000.00 $ 11,921,000.00 5 112,000.00 0.95% Fay. Taxes based on actual collections. TOTAL INCOME BEFORE TRANSFERS $ (5,289,133.00) TRANSFERS IN CAPITAL IMPROVEMENT PROGRAM $ $ (5,954,237.00) $ (4,367,237.00) 5 1,587,000.00 26.65% $ - $ $ $ $ $ TOTAL NET INCOME (LOSS)* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ (5,289 33,00) $ (5,954,237.00) $ (4,367,237.00) $ 1,587,000.00 97,949,963,26 93,582,726.26 9/4/2014 71 COUNTY OF OAKLAND FY 2014 THIRD 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 $23,734,127.00 $31,256,996.00 $28947,832,00 ($2,309,164.00) -7.39% Unfav - Reimbursement Salaries ($2,264,164) due to unallocated payroll charges for turnover and vacant positions offset by Fay. Salaries, Overtime and Fringes. Unfav - Rebilled Charges ($45,000) based on estimated rebillable repair jobs, offset by favorable expenses pertaining to the rebillable repair jobs. Outside 430,000.00 430,000.00 151,000.00 ($279,000.00) -64.88% Unfav - External Rebilled Charges Revenue ($250,000) based on estimated rebillabie repair jobs, offset by favorable expenses pertaining to the rebillable repair jobs. 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 31,686,996.00 29,098,832.00 (2,588,164.00) -8.17% OPERATING EXPENSES 29,231,627.00 31,642,645.00 29,423,495.00 2,219,150.00 7.01% Fav - Controllable Personnel $2,264,164 due to turnover and vacant positions. Fav - Drain Equipment Labor $173,330, Drain Equipment $28,000 and Drain Equipment Materials $1,000 due to a decrease in the amount of rebillable projects, Fay - Interest Expense $13,000 a result of the decreasing principal balance and decrease in variable interest rate related to the Drain Equipment Storage Building and the GVVK Fund loan for 2 Vectors and Jetter truck. Fav - Maintenance Department Charges $7,000 over estimate in budget for SCADA dispatch services. Fav - Natural Gas $3,000 a result of lower cost. Fay - Software Support Maintenance $2,000 a result of less software subscription renewals and updates taking place. Fav - Material & Supplies $30,000, Maintenance Equipment $11,000, Computer Supplies $4,000 and Equipment Rental $2,500 the result of actual spending being less than budget projection. 9/4/2014 72 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED BUDGET AMENDED BUDGET FY 2014 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Unfav - Motor Pool ($113,006) budget not set to actual historical usage. Unfav - Indirect Cost ($66,000) due to indirect cost rate finalized after budget process. Unfav - Motor Pool Fuel Charges ($34,154) because fuel usage and cost increased more than anticipated. Unfav - Depreciation Equipment ($33,000) based on updated depreciation schedule. Unfav Adj Prior Years Exp ($7,114) due to a reclassification of a prior years rebill to the correct rebill project. Unfav - Electric Service ($3,500) due to impact of rising energy cost being more than anticipated budget amount. Unfav - Equipment Repair Motor Vehicle ($35,000), Other Expendable Equipment ($14,000) and Small Tools ($8,800) the result of actual spending being more than budget projection. NET INCOME {LOSS) BEFORE (67,500.00) 44,351.00 (324,663.00) (369,014.00) -532.03% NON-OPERATING REVENUEJ(EXPENSE) 67,500.00 67,500.00 839,051.00 771,551.00 1143.04% Fay - Prior Years Adjustments $307,361 the result of FY 2013 SCADA Project life to date cost being moved to Construction In Progress (CIP) in order to be capitalized. Unfav - Income from Investment ($9,310) the result of low interest rates. Unfav - Gain on Sale of Equipment ($1,500) and Vehicles ($25,000) the result of sales for these items at county auction being less than anticipated budget projection. TRANSFER IN 1,201,417.00 1,201,417.00 0.00% TRANSFERS (OUT) 27,189.00 27,189.00 27,189.00 0.00% NET REVENUES OVER (UNDER) ($27,189.00) 81,286,079.00 $1.688,616.00 $402,537.00 EXPENSES TOTAL NET ASSETS - BEGINNING 4,599,883.03 TOTAL NET ASSETS - ENDING $6,288,499.03 9/4/2014 73 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED BUDGET LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES - Fay, due to reimbursement from third parties pursuant to lawsuits. AMENDED FY 2014 BUDGET FORECAST 51,000.00 $ 51,000.00 Inside Revenue 2,362,250.00 2,362.400.00 2,448,200.00 85,800.00 3.63% - Fav. due to increased fleet policy rebilled. Total Operating Revenue $ 2,362,250.00 $ 2,362,400.00 $ 2,499,200.00 $ 136,500.00 5.79% OPERATING EXPENSE $ 3,426,495.00 $ 3,437,371,00 $ 3,006,425.00 $ 431,000,00 12.54% - Fay. due to actual premiums less than expected due to insurance market fluctuations and rates. 2,339,050.00 (1,570,400.00) -204.31% - Unfav. due to Detroit Water and Sewer legal expenses paid. $ 4,194,996.00 $ 4,206,021.00 $ 5,345,475.00 $ (1,139,400.00) -27.09% (1,832,746.00) (1,843,621.00) (2,846,275.00) (1,002,600.00) 54.38% 150,000,00 150,000,00 329,300.00 179,300.00 119.53% - Fey. Investment Income clue to higher than expected available cash balance. CLAIMS PAID TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) 768,500,00 768,650.00 NET REVENUES OVER/(UNDER) EXPENSES $ (1,682,746.00) $ (1,693.621.00) (2,516,975.00) $ (823,300.00) TOTAL NET ASSETS - BEGINNING 14,796,234.39 TOTAL NET ASSETS - ENDING 12,279.259.39 9/4/2014 74 OPERATING REVENUE RETIREES MEDICAL -VEBA DEBT RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION - PTNE DEFINED CONTRIBUTION PLAN 48,281,100 48,333,200 48,033,200 2,243,500 2,383,500 2,241,000 300,000 160,000 186,000 14,600,000 14,600,000 14,800,000 DEFINED CONTRIBUTION PLAN - PTNE 200,000 200,000 189,000 VVELLNESS UNIT FRINGE BENEFITS TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE 500,000 95,900 260,000 1,000,000 550,000 14,600,000 34,120,000 500,000 95,900 260,000 1,000,000 550,000 14,600,000 34,120,000 500,000 95,900 260,000 1,000,000 550,000 14,600,000 31,820,000 PRESCRIPTION COVERAGE INSURANCE 10,000,000 10,000,000 9,300,000 DENTAL INSURANCE 3,316,000 3,316,000 3,066,000 VISION INSURANCE 215,500 216,500 276,000 DISABILITY INSURANCE 2,500,000 2,500,000 2,515,000 WORKERS COMPENSATION 2,936,200 2,938,200 2,936,200 UNEMPLOYMENT COMPENSATION 700,000 700,000 650,000 COUNTY OF OAKLAND FY2014 THIRD QUARTER REPORT INTERNAL SERVICES FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY2014 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAVi(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (300,000) -0.62% - Charges from departments unfavorable due to overestimated budget (142,500) -5.98% Unfavorable due to projected revenue less than budget projections. Offset by favorable Retirement Administration - PTNE revenue and Retirement Administration expense. 26,000 16.25% Favorable due to projected revenue more than budget projections. 200,000 1.37% Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. (11,000) -5.50% Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. EMPLOYEE IN-SERVICE TRAINING 1,356,000 1,356,000 1,356,000 0.00% EMPLOYEE BENEFITS UNIT 840,700 840,700 840,700 0.00% FLEX BENEFIT PLAN 200,000 200,000 190,000 (10.000) -5.00% Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. - 0.00% - 0.00% 0.00% 0.00% 0.00% 0.00% (2,300,000) -6.74% - Unfavorable due to projected revenue less than budget projections. Partially offset by favorable expense. (700,000) -7.00% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. (250,000) -7.54% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. 61,500 28.41% - Favorable due to projected revenue more than budget projections. 15,000 0.60% Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. 0.00% (50,000) -7.14% Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. INVESTMENT INCOME 391,700 391,700 391,700 0.00% EXT - FLEX BEN MEDICAL - EMPLOYEE 5,000,000 5,000,000 5,000,000 0.00% EXT - MEDICAL INSURANCE 280,000 280,000 186,000 (94.000) -33.57% Unfavorable due to projected revenue less than budget projections. EXT - PRESCRIPTION DRUG REBATES 800,000 800,000 800,000 0.00% EXT - DENTAL INSURANCE 25,000 25,000 20,000 (5,000) -20.00% EXT - VISION INSURANCE 2,500 2,500 1,200 (1,300) -52.00% EXT - FLEX BEN LIFE INSURANCE 350,000 350,000 357,000 7.000 2.00% EXT - FLEX BEN DENTAL INSURANCE 115,000 115,000 115,000 0.00% EXT - FLEX BEN VISION INSURANCE 105,000 105,000 110,000 5,000 4.76% EXT - FORFEITURE OF DEPOSITS 20,000 20,000 20,000 0.00% EXT - PREMIUM ADJUSTMENT 5,300 5,300 0.00% EXT TRAINING 1,700 1,700 0.00% EXT - WELLNESS 900 900 0.00% EXT - OTHER REVENUE - ICMA REBATES 150,000 150,000 356,000 206,000 137.33% Favorable due to more than expected ICMA rebates. Also, includes return of 555.300 from escrow accounts of Retirees Health Care Refunding Bonds; offset by additional legal services paid for defeasance of COPS. TRANSFER IN TOTAL REVENUE 5,771,040 5,771,000 5,771,000 151,826,100 151,878,200 148,542,800 0.00% (3,335,400) -2.20% 91412014 75 ADOPTED AMENDED BUDGET BUDGET 1FRINGE BENEFITS FUND 67800 FY2014 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DEFINED CONTRIBUTION PLAN - PTNE 189,000 200,000 200,000 PENSION CONTRIBUTION EXPENSE EMPLOYEE IN-SERVICE TRAINING 9.88% Favorable due to one vacant position, one underlined position and one FTE position filled 0.00% 1,006,000 1,006,000 99,400 5,771,000 5,771,000 5,771,000 906,600 500,000 95,900 260,000 1,000,000 500,000 95,900 260,000 1,000,000 324,000 324,000 267,000 2,500,000 2,520,000 2,500,000 2,936,200 2,452,100 2,936,200 700,000 700,000 500,000 261,700 261,700 258,700 77,300 905,000 14,600.000 36,900,000 900,000 14,600,000 39,084,000 (2,000) (3,000) (37,000) 100 2,200 1,974,800 27,000 28,000 404,600 15,900 297,800 149,903,400 300,000 151,826,100 25,000 25,000 367,600 16,000 300,000 151,878,200 HEALTH INSURANCE PREMIUM TAX REINSURANCE FEES MICHIGAN HICAA TAX PATIENT CENTERED OUTCOME RESEARC INDIRECT COSTS TOTAL EXPENSE -8.00% -12.00% -10.07% - Unfavorable due to projected costs more than budget projections. 0.63% 0.73% - Favorable due to actual charges developed after budget finalization. 1.30% 0.00 0.00 (1,360,600) (1,360,600) 34,934,368 33,573,768 9/4/2014 76 NET REVENUE OVER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING COUNTY OF OAKLAND FY2014 THIRD QUARTER REPORT INTERNAL SERVICES FUNDS FRINGE BENEFITS FUND 0.00% 0.00% 115,500 4.54% Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. (200,000) -1.37% Unfavorable due to projected costs more than budget projections. Offset by favorable revenue. 11,000 5.50% Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. with PTNE employees. IN-SERVICE TRAINING - INFO TECH EMPLOYEE BENEFITS UNIT FLEXIBLE BENEFIT PAYMENTS WELLNESS PROGRAM ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS 350,000 350,000 840,700 840,700 200,000 200,000 350,000 - 0.00% 949,600 (108,900) -12.95% Unfavorable due to Dependent Eligibility Audit 586,560, 2014 Special Medical Plan Open Enrollment $12,000, and Independent Audit of BCBS Claims $25,000. Budget amendment is recommended. Offset by decrease in personnel due to one underlined PTNE position and one underlined position. 100,000 100,000 50.00% Favorable due to projected costs less than budget projections. Partially offset by unfavorable revenue. 445,400 54,600 10.92% Favorable due to projected costs less than budget projections. 95,900 0.00% 260,000 - 0.00% 3,132,900 (2,132,900) -213.29% Increased contribution due to employees electing the VEBA Buy-Out. Budget amendment is recommended. (8,000) -0.89% 2,184,0- 00 5.59% - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. 1,000,000 9.34% - Favorable due to increase in employee prescription co-pays. Partially offset by unfavorable revenue. 253,000 7.38% - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. 57,000 17.59% - Favorable due to projected costs less than budget projections. (20,000) -0.80% Unfavorable due to projected costs more than budget projections. Partially offset by favorable revenue. 484,100 16.49% - Favorable due to WC Excess Insurance costs, State of MI Fees, and expected Workers Compensation Claims less than budget projections. 200,000 28.57% Favorable due to projected costs less than budget projections. Partially offset by unfavorable revenue. 3,000 1.15% (77,300) 0.00% - Unfavorable due to legal services for defeasance of COPs; partially offset by reimbursement from Retiree Health Care Refunding bond escrow accounts. OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PR1NC. RETIREES MEDICAL - VEBA DEBT INT. RETIREMENT ADMINISTRATION DEFINED CONTRIBUTION PLAN 21,500,000 26,781,100 2,543,500 71,500,000 26,833,200 2,543,500 21,500,000 26,833,200 2,423,000 14,600,000 14,600,000 14,800,000 GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION CHILD CARE FACILITY PROFESSIONAL SERVICES 900,000 14,600,000 39,400,000 10,800,000 3,456,000 10,711,400 9,711,400 3,427,000 3,174,000 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2014 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $4,653,821.00 $4,653,821.00 $4,086,121.00 ($567,700.00) -12.20% - Unfav T-hangar Rentals ($427,000) due to a decrease in number of T- hangars leased, reduction in Aviation Gas ($122,000) due to lower than anticipated gas concessions, and Reimb US Customs Service ($35,000) due to fewer international flights needing services by customs. OPERATING EXPENSE 6,830.178.00 6,830,178,0D 6,894,578.00 (64,400.00) -0.94% - Unfav Project Construction and Improvements ($120,600) due to local portion of grant projects due to MOOT, and Grounds Maintenance ($94,000) due to additional snow removal services needed. Fav Personnel $149,500 due to two under filled positions, summer help salaries not used, and hospitalization costs less than expected. NET OPERATING INCOME (LOSS) ($2,176,357.00) ($2,176,357.00) ($2,808,457.00) ($632,100.00) 29.04% NON-OPERATING REVENUE (EXPENSE) 278,744.00 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($1,897,613.00) TRANSFERS IN CAPITAL CONTRiBUTION 1,897,613.00 TOTAL NET INCOME (LOSS) $0.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 278,744.00 ($1,897,613.00) 1,897,613.00 $0,00 272,044.00 $ (2,536,413.00) 1,369,313.00 ($1,167,100.00) $ 81,272,335.86 $80,105,235.86 (6,700.00) ($4638,800.00) ($528,300.00) ($1,167,100.00) -2.40% Unfav Income from Investments ($34,000) due to lower than expected interest and fees; Fav Sale of Scrap $23,000 due to sale of scrap metal from old t-hangar buildings, and Refund Prior Years Expenditures $3,900 due to refunds on local portions of capital and non-capital projects. -27.84% Unfav, Capital Asset Contributions ($528,300) due to less than expected capital project closings. 9/4/2014 77 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY2014 FORECAST VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ILI1OTOR POOL FUND 66100 OPERATING REVENUE. Outside Revenue $ 99,560.00 $ 99,500.00 $ 91,700.00 $ (7,800.00) -7.84% - Unfav Ext-Warranty Reimbursements ($17,000) due to less claims being handled in-house; decrease Ext-Parts and Accessories ($1,600) due to fewer external repairs for OVT's; Fay. Ext.-Productive Labor $7,800 due to CVT's requesting more patrol car build-ups, increase Ext-Other Revenue $3,000 due to an increase in subrogation payments made for vehicle damages. Total Revenue 7,905,667.00 $ 944,100.00 13.56% Fay, Leased Equipment $793,000 based on actual activity trends to date, Parts and Accessories $69,000, Productive Labor $41,000, Gasoline Oil Grease Charges $32,000, and Sublet Repairs $9,000 due to fleet expansion within the Sheriffs Office, 8.595.989.00 $ (704,200.00) -8.92% - Unfav. Vehicle Depreciation ($243,000), Expendable Equipment ($237,500), Gasoline Charges ($62,000). and Parts and Accessories ($50,000) due to fleet expansion within the Sheriffs Office. Increase Indirect Costs ($138,600) duets actual charges being developed after budget finalization, Sublet Repairs ($63,000) due to increased volume of outside work, and Insurance Reserve Expense ($50,000) due to more garage leased vehicles involved in accidents. Fay. Salaries $51,500, Hospitalization $29,000, and Retirement $20,000 due to an employee off on disability, decrease in License Plate and Title Fees $29,800 due to fewer license plate and tide fees being charged to hie department. and Car Wash $13,000 due to fewer fleet car washes than expected. Inside Revenue 6,906,523.00 5,961,557.00 OPERATING EXPENSE 7,837,399.00 7,891,789.00 OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ 7,005,023.00 $ 7,061,067.00 $ 7,997,367.00 $ 936,300.00 $ I831,376.00) $ (830,722.00) $ (596.622.00) $ 232,100.00 185,000.00 185,000.00 310,600.00 $ 125.800.00 67.99% Fay. Sale of Equipment $136,000 due to the sale of used vehicles, decrease in Sale of Vehicles ($18,000) due to selling fewer vehicles with no salvage value under new billing plan, and due to the transfer of 12 vehicles to the Sheriffs Office. $ (646,376.00) $ (645,722.00) $ (288,022.00) $ 357,700.00 TRANSFERS IN / (OUT) 23,000.00 142,299.00 142.299.00 $ 0.00% NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.) " $ (623,376.00) $ (503,423.00) $ (145,723.00) $ 357.700.00 TOTAL NET ASSETS - BEGINNING $ 8,984,238.00 TOTAL NET ASSETS - ENDING $ 8,838,515.00 78 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Inside Revenue $622,338.00 $288,800.00 86.59% - Fey. External - Other Revenue $213,800 for insurance claims reimbursement for water inundation and storm water damage of County buildings. Fay. Income from Investments $75,000 due to higher cash balance than anticipated. 488,700.00 1.81% Fav. Maintenance Dept Charges $488,700 for reimbursement of mold rernediation costs for the former Medical Care Facility building. 'FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue $309,700.00 $333,538.00 27,054,673.00 27,030,835.00 27,519,535.00 Total Revenue $27,364,373.00 $27,364,373.00 $28,141,873.00 $777,500.00 2.84% OPERATING EXPENSES $25,271,273.00 $25,289,355.00 $26,026,155.00 $736,800.00 2.91% - Fay. Salaries and Fringe Benefits $775,000 due to vacancy/turnover; as well as Electrical Service $650,000 due to lower-cost third-party contacts and sayings from energy conservation initiatives implemented by FM&O. Partially offset by unfav. Sublet Repairs ($200,000) due to increased need to perform delayed repair work as a result of prior year budget reductions; Indirect Costs ($125,200) due to determination of costs subsequent to budget formulation; IT Operations ($100,000) primarily for new CAD workstations and GIS training; IT Development ($75,000) primarily for CAMS system maintenance costs; Natural Gas ($50,000) due to severe winter weather conditions; Fuel Oil ($50,000) due to fuel oil replacement as a result of water contamination in storage tanks; Motor Pool ($50,000) due to increased use of temporary loaner vehicles; Radio Communications ($38,000) due to one-time purchase of 2-way radios to improve radio transmission. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $2,093,100.00 $2,075,018.00 $2,115,718.00 $1,514,300.00 NON-OPERATING REVENUE $100,000.00 $100,000.00 $100,000.00 $0.00 0.00% - TRANSFERS IN 70,863.00 70,863.00 0.00% - Transfers In from Project Work Order Fund for closed Maintenance Projects. TRANSFERS OUT (3,500,000.00) (4,767,597.00) (4,811,726.00) (44,129.00) 0.00% - Transfers Out to Project Work Order Fund to close Maintenance Projects. NET REVENUES OVER(UNDER) EXPENSES* ($1,306,900.00) ($2,592,579.00) ($2,525,145,00) $1,541,034.00 TOTAL NET ASSETS - BEGINNING $11,925,535.51 TOTAL NET ASSETS - ENDING $9,400,390.51 'Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 9/4/2014 79 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Operations (63600) OPERATING REVENUES: Outside Inside $848,992.00 25,070,570.00 $855,052.00 $1,091,352_00 $236.300.00 27.64% Fay, Enhanced Access Fees $236,800 due to increased customer usage; Sale of Equip $4,200 due to auction proceeds; Deferred Land Fife Tax $1,400 due to increased tax & assessment billings. Offset by unfav. Outside Agencies ($6,100) due to reduction in external customer requests. 25,098,195.00 23,648,695.00 (1.449,500.00) -6.78% Unfav. 00 Dept) & Non Gcv Day (61,429,700) due to rates remaining at prior year levels & limited resources available to complete development due to vacancies and Equip Rental ($38,300) due to lower than anticipated usage for Convenience Copier offset by fav. Managed Print Svcs. Partially offset by fay. DC Deptl Ops & Non Gov Ops $15.500 and CLEMIS Ops $3,000 due to actuals higher than anticipated prior to budget. TOTAL OPERATING REVENUE $25,919,562.00 $25,953,247.00 $24,740,047.00 ($1,213,200.00) -4.67% OPERATING EXPENSES $32,355,652.00 $32,477,081.00 $29,877,081.00 $2,600,000.00 8.01% - Fay. Sal & FE $2,628,500 due to vacancies; Exp Equip $931,700 for equip replacement; Equip Maint $467,400 due to lower than anticipated hardware maint costs; Indirect Cost $268,300; Communications $162,700 due to rate reductions; Stem Dies $8,700 due to lower than anticipated costs; Travel $42,200 due to decline in staff attending conferences; Maint Contracts $47,800 due to office equipment purchases that are still under warranty; Deprec $436,900 for HI capital projects in progress not fully operational; Supplies $2,300, Mileage $8,400, Printing $71,400 based on usage. Partially offset by unfav. Prof Svcs ($1.416,600) for previously approved IT projects. A budget amendment is recommended to adjust Prof Svcs for previously approved projects & planned maintenance funded out of IT equity; Software Maint ($609,800) due to lower than anticipated software support payments; Internal Svcs ($9,100) and Contracted Svcs ($356,300) due to increase in usage & Charge Card Fees ($84,500) for increase of credit card charges. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($6,436,090.00) ($6,523,834.00) ($5,137,034.00) $1,386,800.00 NON-OPERATING REVENUE 105,500.00 105,500.00 181,300.00 75,800.00 71.85% Fay. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 3,915,871.00 4,044.207.00 4,044,207 00 0.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00 0.00% NET REV OVER(UNDER) EXP* ($2 414 719.00) ($2,374,127.00) ($911,527.00) 61.462,600.00 TOTAL NET ASSETS - BEGINNING 19,906,561.84 TOTAL NET ASSETS - ENDING $18 995 034.84 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 80 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST VARIANCE FAV/(UNFAV) PERCENT Information Technology - Telephone Communications (67500) EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside $30,000.00 $30,000.00 $9,800.00 $ (20,200.00) -67.33% Unfav. Sale of Phone External due to reduction in landline charges. Inside 2.814,000.00 2,816.400.00 $2,757,100,30 (59,330.00) -2.11% Unfav. Sale of Phone internal due to reduction in telephone landlines. TOTAL OPERATING REVENUE $2,844,000.00 $2,848,400.00 $2,766,900.00 (579,503.00) -2.79% OPERATING EXPENSES $3,299,915.00 $3,302,315.00 $2,710,215.30 $592,130.00 17.93% Fav. Depreciation 5229,000 subsequent to budget; Exp Equip $74,503 due to decreased demand for equipment replacements; Sublet Repairs $72,600 due to lower than anticipated repair volume; Indirect Cost $190,300; Communications $40,000 due to decreased rates; Tower Charges $10,700 due to decreased pager usage; Travel $5,000 due to decreased usage and FB $6,600 due to reduced FB rate. Partially offset by unfav. internal Svcs ($25,700) 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) $556,585.00 $512,600.00 NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 30,000.00 30,000.00 66,900.00 35,900.00 123.00% Fay. primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0.00% (5425,915.00) (5425,915.00) 5123,585.30 $549,500.00 3,919,060.51 $4,042,545,51 Please note that in the Adapted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 81 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS I 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 $4,395.659.00 $599,800.00 15.80% Fav. Access Oakland Fee $37,000 due to actual law enforcement FTE count used for billing higher than budget projection; Prior Yr. Rev $450,200 & Prior Yr. Exp $68,700 due to correction of expenses to Radio fund; CLEWS Citation $57,100, CLEM1S Parking $6,600 & Crime Mapping $2,300 due to increased usage by Oakland and non-Oakland agencies: Parts & Access $6,000 & Rebilled Charges $40,000 billed to Tier 2.5 & 3.0 agencies for connectivity costs. Partially offset by unfav. Maintenance Contracts ($7,800) Livescan maint after warranty & In-Car Terminals External ($60,300) due to reduction in fleet of CLEMIS agencies. Inside 2,109,892.00 2,119,149.00 2,170,349.00 60,200.00 2,85% Fay. Reimb General $188,300 for CLEMIS staff supporting Sheriff projects; OC Dept Ops $25,290 and In-Car Terminals Internal $8,800 due to Mobile Data participation count higher than budget projection. Partially offset by unfav. Service Fees ($162,200) based on actual billing for Computer Aided Dispatch (CAD) exp charge directly to Radio Fund. TOTAL OPERATING REVENUE $5,905,751.00 $5,906,008.00 $6,566,008.00 $660,000.00 OPERATING EXPENSES 68,360,043.00 $8,360,043.00 $9,158,143.00 (6798,100.00) -9.55% Unfav. Bank Charges ($143,400) due to cost for PayPal services for E-Cornmerce transactions; Depreciation ($1,056,900) due to additional equipment not included in the original budget projection; Travel ($3,100) for conferences; Indirect Cost ($38,000); Prof Svcs ($390,700) due to contractual services; Supplies ($5,100) due to usage; Parts & Access ($20,200) due to increased volume of non-billable equipment repairs & Software ($701,500) for software purchases required by CLEMIS tech support. Offset by fav. Salaries & Fringe Benefits $721,300 due to vacancies; Equip Maintenance $263,300 due to less than anticipated cost of repairs; Communications $329,600 due to actual costs less than anticipated; Rap Equip $9,600 due to equip replacement & Internal Svcs $237,000 based on actual usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($2.454,292.00) ($2,454,035.00) ($2,592,135.00) ($138,100.00) NON-OPERATING REVENUE 35,000.00 35,000.00 167,700.00 132,700.00 379.14% Fay. primarily due to Interest income; higher cash balance than anticipated. TRANSFERS IN 2,044,186.00 2,044,186.00 2,044,186.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00 0.00 1,732,800.00 1,732,800.00 0.00% Fav, Capital Contributions revenue due to Radio fund contributions for the CAD Upgrade project. NET REV OVER(UNDER) EXP* ($375,105.00) ($374,849.00) 61,352,551.00 $1,727,400.00 TOTAL NET ASSETS - BEGINNING 18.060,031.85 TOTAL NET ASSETS - ENDING 519,412,582.85 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. 82 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2014 FORECAST VARIANCE FAVKLINFAV), PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $5,895,000.00 $5,895,000.00 $5,558,300.00 ($336,700.00) -5.71% Unfav. E-911 ($308,800) due to decreased volume of users/receipt of 911 surcharge; Antenna Site Mgt ($33,700) due to removal of equipment & Outside Agency Revenue ($4,800) due to fewer non-emergency agencies than anticipated. Partially offset by fay. Pr. Yr Ad) $10,600 for an 8911 settlement agreement accepted with AT&T Corporation. Inside 386,000.00 386,000.00 477,700.00 91,700.00 23.76% Fat. Parts Access $94,100 due to reimbursement by participating agencies for equip replacement & Productive Labor $7,600 due to Mobile Data Computer repairs for DC Agencies. Partially offset by unfav. Leased Equip ($10,000) due to lower than anticipated non-public users of the new system. TOTAL OPERATING REVENUE $6,281,000.00 $6,281,000.00 $6,036,000.00 ($245,000.00) -3.90% OPERATING EXPENSES $9,520,472.00 $9,520,472.00 $11,510,472.00 (81,990,000.00) -20.90% Unfav. Depreciation ($1,829,500) due to reduction of useful-lives for all portable and mobile radios; Exp Equip ($397,800) due to purchase of equipment required for the CAD Upgrade project; Communications ($17,000) for connectivity costs for cell tower sites used for coverage enhancements of the Radio system; Equip Maint ($64,500) due to higher than anticipated maintenance costs of the radio system; Adj Pr Yr Exp ($450,200) prior year's allowable CLEWS Fund expenses not previously recognized; Adj Pr Yr Rev ($511,300) due to adjustment for Cingular Tower Rent; Trsf to Municipalities ($50,000) Primary public safety answering point (PSAP) Termination Settlement with the Village of Holly and Software Lease ($18,500) due to the timing of software license purchases for new member agencies. Partially offset by fay. Salaries & Fringe Benefits $133,500 due to vacancies; Internal Svcs $98,100 for Info Tech CLEMIS duet() 8911 related connectivity tower; Indirect Cost $22,700 subsequent to budget projection; Maint Contract $275,000 due to less than anticipated for maintenance and support; Travel $22,600 due to decline in out-of-state training; Prof Svcs $700,000 due to CAD Upgrade project enhancements; Special Projects $40,000 due to timing of projects including tower painting; Supplies $37,200 & Utilities $19,700 based on actual usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP* ($3,239,472.00) 180,000.00 4,500.00 (486,000.00) ($3,239,472.00) ($5,474,472.00) (82,235,000 00) 180,000.00 304,700.00 124,700.00 53,900.00 53,900.00 (486,000.00) (486,000.00) 69.28% Fay, primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0.00% 0.00% (83.540,972.00) (83.491,572.00) (55,601,872.00) ($2,110,300.00) TOTAL NET ASSETS - BEGINNING 51,331,927.82 TOTAL NET ASSETS - ENDING $45,730.055.82 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 83 COUNTY OF OAKLAND FY 2014 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2014 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fire Records Management ( 53100) OPERATING REVENUES: Outside $179,329.00 $184,872.00 $199,272.00 $14,400.00 7.79% Fav. primarily due to Outside Agencies; timing related to implementation of new member agencies. Billing begins once Fire Department is operational. TOTAL OPERATING REVENUES $179,329.00 $184,872.00 $199,272.00 $14,400.00 7.79% OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $667,489.00 $867,489.00 $657,989.00 $9,500.00 1.42% Fav. Sal & FB $37,700 due to vacancies; Communications $18,200 due to decrease in connectivity rates; Exp Equip $7,000 due to decreased equipment purchases for maintaining the system; Software Maint $4,400 due to decrease in maintenance costs; Equip Maint $1,000 due to lower than anticipated server maintenance charges; Mileage $1,000 and Travel $2,000 due to decrease in staff traveling to off site conferences. Offset by unfav. Indirect Cost ($50,700); Depreciation ($2,800) and Internal Svcs ($8,300) due to actual usage. ($488,160.00) ($482,617.00) ($468,717.00) $23,900.00 NON-OPERATING REVENUE 3,000.00 3,000.00 4,900.00 1,900.00 63.33% Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* 413,145.00 413,145.00 413,145.00 0.00% 0,00% ($72.015.00) (566_472.00.) ($40,672.00) $25 800.00 TOTAL NET ASSETS - BEGINNING 434 475.95 TOTAL NET ASSETS - ENDING $393,803.95 Please note that in the Adopted Budget (line-item back) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 84 OAKLANDCOUNTYPARKS OAKLAND COUNTY PARKS & RECREATION COMMISSION AGENDA JULY g, 2014 AGENDA ITEM No. 8 G FISCAL SERVICES To: From Submitted: Subject: Chairman Fisher and Commission Members Daniel J. Stencil, Executive Officer Brian Menghini, Fiscal Services Supervisor II June 26, 2014 3rd Quarter FY 2014 Non-Sufficient Funds Check Write-Off INTRODUCTION AND HISTORY Attached is a copy of the Uncollectible Non-Sufficient Funds (NSF) Check Listing for 3r d Quarter FY2014 for the Oakland County Parks and Recreation Department. This is a "receive and file" item only. This listing will need to be signed and then forwarded to Jeff Phelps for Lynn Sonkiss' approval and presentation to the Board of Commissioners with the Quarterly Forecast Report. MOTION Move to receive and file the OCPR Uncellectible Non-Sufficient Funds NSF Check Listing for 3rd Quarter FY 2014, and then forward to Jeff Phelps for Lynn Sonkiss' approval and presentation to the Board of Commissioners with the Quarterly Forecast Report. eig OAKLAND COUNTY PARKS & RECREATION COMMISSION FY2014 Non-Sufficient Funds (NSF) Check Listing April 1, 2014 - June 30, 2014 .1: Blidget- 4periter':. , NSF 1Arriodi umber.: . . Writieirio I Letter:1: 136-f6rred to:OCCC Williams, Nicole Celeste [ND 05101/14 30.00 nfa n/a no 05114 05102/14 rife Total $ 30.00 Uncollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel (OCCC). Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners' approval. Authorized by: 6124/2014 2:20 PM CASI:Ja:aWy Documervt.slEriarACesh Mans2ernent NSF Checks\CCPR Uncollectitfa NSF Check Listing - write off_x:sx FY2014-03 ource $3.00 Red Oaks Park Sub-Total $5.00 $5.00 $4.00 Recreation Programs & Services Sub-Total Nature Center Donation REC Nature Center Donation REC Nature Center Donation REC Nature Center Donation Tuning Your Tot CD Tuning Your Tot CD Tuning Your Tot CD Tuning Your Tot CD 14.00 OAKLAND COUNTY PARKS & RECREATION COMMISSION Contributions (Donations) - April 1, 2014 - June 30, 2014 Grand Total $17.00 87 MEMO To: Kathy Lane From: Rachel Shymkiw Date: 6/10/14 Ref: Donation from National Kidney Foundation The attached check from the National Kidney Foundation was presented to our Health Educator, Christina Harvey last month. The foundation is donating $500 to be used for our prevention efforts in the City of Pontiac. Kathy Forzley would like to use the funds to purchase produce for low-income Pontiac families as an incentive. Please deposit this check into the following account: 4FIE50-1060233433390-650301 Thank you, f199'1 [Plid1h3 19.ffig/' 1902- 88 Total : $0.00 $500,0-6-1 FIFTH THIRD BANK . EASTERN MICHIGAN. 74-545/724 7704! C tinEcom _J 77024 HNIEGyetFOU NAtIONA GENERAL ACCOUNT J169 fGA ruk VAL,EYDRI_I-VE PNTl ARBORcY19-1N48 08, - AMOUNT Detaii on Bo $500.00 ?f,V GE KUlliE 1Y1-051140 3F,M3E715,13.WaRod NATIONAL KIDNEY FOUNDATION OF MICHIGAN,-INC. GENERAL ACCOUNT 77024 Account #: r'a-Yee Oakland County Health Divsion Vendor ID Oakland Invoice Description 05002014. COH Check Run 051514 Discount I 1 $0,00 ' 777024,, 5/15/2014 Amount $500.00 89 MEMORANDUM TO: FROM: DATE: SUBJECT: Antonio Pisaereta, Senior Financial Analyst Fiscal Services Joanna Overall, Manager Children's Village _ g-f,g August 12, 2014 Donation to Oakland County Children's Village During the month of March, Novi Village Oaks Elementary School conducted a book drive to benefit Mandy's Place at Children's Village. In total, there were 2,017 new and gently used books donated. Per the Director of Health and Human Services, the value of the donated books is estimated at $12,001.15. 90 Resolution #14213 September 18, 2014 Moved by Spisz supported by Woodward the resolutions (with fiscal notes attached) on the amended Consent Agenda be adopted (with accompanying reports being accepted). AYES: Dwyer, Gershenson, Gingell, Gosselin, Hoffman, Jackson, Long, Matis, McGillivray, Middleton, Runestad, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bosnic, Crawford. (19) 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). 5:1-A--t-47-63(ZA. - 21/ I HEREBY APPROVE THIS RESOLUTION CHIEF DEPUTY COUNTY EXECUTIVE ACTING PURSUANT TO MCL 45.559A (7) STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on September 18, 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 18 th day of September 2014. 7 - Lisa Brown, Oakland County