HomeMy WebLinkAboutResolutions - 2014.12.11 - 21621MISCELLANEOUS RESOLUTION #14295 December 11, 2014
BY: Finance Committee, Tom Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2014 YEAR-END REPORT AND
BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2014; and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial Reporting Standards
requires that encumbrances be treated as an assigned fund balance at the year-end and that such amounts be
re-appropriated in the subsequent year in order to be available for expenditure; and
WHEREAS the results of operations after consideration of expenditures, accruals, encumbrances, appropriations
carried forward, transfers, adjustments, and closing entries was a favorable variance of total resources over total
expenditures as reflected in the attached schedule; and
WHEREAS FY 2014 General Fund General Purpose actual revenue was less than budgeted revenue by
($25,084,348.84); and
WHEREAS FY 2014 General Fund actual operating expenditures and transfers were less than budgeted
operating expenditures and transfers by $35,740,523.43 resulting in a net overall operating surplus for FY 2014 of
$10,656,174.59; and
WHEREAS the following Non—Spendable reserves have been created: $81,114.92 to cover pre-payments and
$140,860.36 for inventories; and
WHEREAS a portion of Convention Facility Tax revenues received is restricted for Health Substance Abuse
programs in the amount of $7,385,319.45; and
WHEREAS assignments have been established to recognize planned use of fund equity to balance budgets for
FY 2015, $34,115,409; FY 2016, $29,161,407 and FY 2017, $25,885,046; and
WHEREAS the rates charged by the Information Technology fund do not include an amount required to replace
fully depreciated equipment, and $10,500,000 has been assigned to continue to build a replacement fund for
technology replacements and hardware, including mainframe systems replacement; and
WHEREAS subsequent to the events of September 11, 2001, the Administration reviewed the security of County
facilities and operations and an assigned fund balance of $9,000,000 has been established to provide funding for
anticipated security improvements; and
WHEREAS an assigned fund balance, in the amount of $9,000,000 has been created in order to meet future
capital facility needs of the County; and
WHEREAS $7,500,000 is assigned to the Millage Rollback 2015-2019 for potential impact of Headlee rollbacks;
and
WHEREAS an assigned fund balance, in the amount of $5,600,000, has been created for the Human Resources
Department to conduct a County-wide salary structure study, workforce planning, recruiting and employee
retention needs, and potential HR consulting services; and
WHEREAS an assignment of $5,000,000 has been established to cover unfunded mandates; and
WHEREAS $5,000,000 is assigned for Emergency Salaries for any potential needs that are beyond the
appropriated Emergency Salaries Reserve line item; and
WHEREAS $5,000,000 is assigned for Financial System Updates for software enhancements and upgrades; and
WHEREAS $5,000,000 is assigned for Catastrophic Claims for potential liabilities that are not able to be covered
by insurance or the Building & Liability Fund; and
WHEREAS $5,000,000 is assigned for potential future costs related to Federal Health Legislation; and
WHEREAS $3,000,000 is assigned to the DB Pension Contribution for 2016-2019; and
WHEREAS pursuant to Miscellaneous Resolution #89283, the Board of Commissioners established an
assignment for Operational Improvements, which makes available a source of funds departments can use to
support innovative programs, providing the Board approves the use of the fund balance and the requesting
department commits to a pay-back within six (6) years of the original allocation. The designated fund balance of
$3,000,000 is retained; and
WHEREAS $3,000,000 is assigned for Data Privacy and Security; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive approach by
assigning a portion of fund balance for pandemic response, in the amount of $2,500,000, for response to such an
occurrence; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Long and Quarles absent.
WHEREAS $2,500,000 is assigned for DWSD Evaluation/Alternatives authorized under MR #14064 to provide
technical and professional experts as related to DWSD matters; and
WHEREAS $2,256,986 is assigned for Building Security Cameras and Consoles projects; and
WHEREAS $2,080,029.84 earned as a result of Property Tax Forfeiture is assigned to continue forfeiture
activities; and
WHEREAS $2,000,000 is assigned for the Tr-Party Road Improvement program; and
WHEREAS $1,500,000 is assigned for potential future costs related to Michigan State Court Administrators Office
(SCAO) Interpreter Fee requirements; and
WHEREAS $1,500,000 is assigned for Federal Regulatory Changes related to potential changes for inmate
phone systems; and
WHEREAS $1,186,292 is assigned in the General Fund for Sheriff Aviation to fund any major repairs; and
WHEREAS an assigned fund balance, in the amount of $1,000,000, has been created for the potential use for the
Water Resources Commissioner Long-Term Revolving Fund; and
WHEREAS as a result of the County's Business Continuity Planning Process a $1,000,000 assignment is set
aside for additional supplies and services that may be needed in the event of an emergency in order to continue
key operations; and
WHEREAS a $665,000 assigned fund balance is for Board of Commissioners special projects; and
WHEREAS an assignment of fund balance, in the amount of $600,000, has been continued to fund the
development of alternative programs related to reducing jail population in Oakland County; and
WHEREAS $555,360.13 has been assigned for General Fund/General Purpose encumbrances obligated through
the end of FY 2014; and
WHEREAS fund balance of $500,000 has been assigned to provide additional resources for Tax Tribunal appeals
if needed; and
WHEREAS efforts are continuing to seek out new grants to assist Oakland County with enhancing operations and
new programs, an assigned fund balance is continued for County matching fund requirements of new grant
opportunities in the amount of $500,000; and
WHEREAS an assignment of fund balance, in the amount of $500,000, has been created to cover anticipated
Human Resources — Legal Expenses, including actuary costs, court reporters and expert witness fees associated
with union grievances; and
WHEREAS an assignment of $480,000 is continued to fund various County events and provide quality of life
initiatives to attract new businesses; and
WHEREAS $238,654 is from the closing of the Community Partnership Fund and is assigned for continuation of
community programs; and
WHEREAS an assignment of $200,000 is continued for the Microloan program to cover loans for small
businesses; and
WHEREAS pursuant to board action, an assignment of $150,000 is continued for a Buy Local program; and
WHEREAS $123,539 is from the closing of the Jail Commissary fund and is assigned for inmate programs; and
WHEREAS $22,940 is assigned to the Board of Commissioners Prescription Drug Discount Card program based
on royalty fee income received in FY 2014; and
WHEREAS $1,996,867 of previously budgeted but unspent funds, assigned for carry forwards in the General
Fund/General Purpose is requested to be appropriated to departments for use, as reviewed and recommended by
the Department of Management and Budget; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and an assignment of
$34,161,565 is recommended to be used for FY 2018 and beyond; the assigned fund balance has been updated .
to reflect the balance of funds available for future years; and
WHEREAS the General Appropriations Act (MR #13240) requires that appropriations accumulate at the following
three summary levels of expenditures within each County Department and are deemed maximum authorization
for expenditures: Personnel Expenditures, Operating Expenditures and Internal Support Expenditures and in
reviewing the FY 2014 year-end financial reports, it was determined that budgets for departments for a number of
line-items was not sufficient which caused the following departments to go over budget: Sheriff, Probate Court,
Health and Human Services, Facilities Management, Treasurer's and Central Services; a budget amendment is
recommended for FY 2014 to cover the shortage in the Operating Expenditures and Internal Support. While
individual divisions may be over budget, the budget is controlled at the department level; and
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds were previously posted to a liability
account (deferred revenue) within the General Fund; due to the implementation of Governmental Accounting
Standards Board (GASB) 63, the deferred revenue account can no 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 $137,300 is being recognized for eligible
forensic lab, dispatch, training and K-9 Program costs; and
WHEREAS a budget amendment of $183,718 is recommended for the Sheriff's Office toward the replacement of
an antenna due to storm damage and to account for the insurance recovery monies received; the antenna is used
to transmit data from the helicopter to a third video receiving source; and
WHEREAS a budget amendment of $50,000 is recommended for Public Services/Medical Examiner for Lab Fees
due to vacant position favorability to cover contract toxicology services; and
WHEREAS a budget amendment is recommended to recognize additional revenue from the State of Michigan for
Convention Facility Tax by $5,332,674 more than the 2014 amended budget, of which $2,666,337 (one-half) is
required to be used for Substance Abuse programs; and
WHEREAS a budget amendment of $1,000 is recommended for 52/4 District Court (Troy) Michigan Drug Court
grant fund (#27167) to reallocate line item budgets to reflect Amendment #1 within 15% of original agreement;
and
WHEREAS a budget amendment of $15,000 is recommended for Community Corrections Comprehensive Plan
grant fund (#27370) to reallocate line item budgets to reflect Amendment #1 within 15% of the original
agreement; and
WHEREAS a budget amendment of $144.50 is recommended for the Treasurer's Office Michigan Financial
Empowerment grant fund (#29246) to recognize additional funding from the Community Economic Development
Association of Michigan (CEDAM) for Amendment #1 which is less than 15% of the original agreement; and
WHEREAS a budget amendment for Water Resources Commissioner is recommended to transfer (5) vehicles
funded from the Pontiac Water Fund with total value of $152,723 to the Motor Pool Fund to accommodate the
modification of the United Water contract related to WRC's acquisition of sewer operations & maintenance for the
City of Pontiac and the necessary equipment to provide service; and
WHEREAS a budget amendment of $6,128 is recommended from the General Fund to the Fire Records
Management System Fund to account for new Oakland County agencies that were added to the system in FY
2014; and
WHEREAS a budget amendment of $198,920 is recommended from the Delinquent Tax Revolving Fund
(#51600) to the General Fund to account for the additional transfer of collection fees based on actual activity; and
WHEREAS a Parks and Recreation budget amendment is recommended to transfer General Program
Administration funds in the amount of $30,935 to various cost centers incurring "Green Fund" expenses during
the fourth quarter of FY2014; and
WHEREAS a Parks and Recreation budget amendment is recommended to transfer Building Maintenance funds
in the amount of $509,764 from the Facilities Maintenance cost center to various cost centers incurring expenses
during the fourth quarter of FY2014;
WHEREAS the Certificates of Participation (COPs) were officially paid off on April 1, 2014 prompting the official
closeout of the Interim Retiree Medical Benefits Trust (IRMBT) Fund #73300 and the remaining assets of
$10,633,004.07 in the IRMBT were transferred to Superseding Trust Fund #73310; and
WHEREAS at the September 18, 2014 meeting, the Board of Commissioners authorized the creation of an
emergency/crisis line item for the FY 2015 budget in the amount of $300,000 as part of the FY 2014 closing
process. A unique line item titled Disaster Recovery will be created in FY 2015 in the amount of $300,000; and
WHEREAS donations have been received by Oakland County restricted funds totaling $248,910.87 which
includes the following funds: Animal Control Legacy Fund, $211,731.51; Children's Village Donation Fund
$12,529.72; Medical Examiner Library Donation Fund, $1,000,00; No Haz Waste Donations $17,649.64 and
Women's Advisory Board $6,000; and
WHEREAS the Animal Control and Pet Adoption Center received a donation valued at $1,600 for services to
install an electronic gate to monitor the lobby and determine the number of visitors; and
WHEREAS Parks & Recreation received donations totaling $4,730.41 for various programs; and
WHEREAS the Department of Information Technology has requested write-offs totaling $5,909.42 for
uncollectible Enhanced Access fees.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of operations for
Fiscal Year 2014 and the results of operations by line-item after inclusion of expenditures, accruals,
encumbrances, appropriations carried-forward, transfers, adjustments, and closing entries are approved.
BE IT FURTHER RESOLVED that the Board of Commissioners recognizes the official closeout of the IRMBT
Fund #73300 and transfer of remaining IRMBT assets of $10,633,004.07 to the Superseding Trust Fund #73310.
BE IT FURTHER RESOLVED that the FY 2014 budget be amended pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that various line items in the FY 2014 General Fund/General Purpose Budgets be
amended to include $655,360.13 in outstanding purchase orders (encumbrances) as detailed in the attached
schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as follows:
Excess Revenues over Expenditures (Result of FY 2014 activity) $ 10,656,174.59
Add to General Fund Balance:
Committed to FY 2014 $ 33,754,856.00
Committed to FY 2015 7,298,298.00
Committed to FY 2016 17,850,210.00
Committed to FY 2017 16,591,471.00
Personal Property Tax Reduction Phase2 4,000,000.00
Building Security Cameras and Consoles 2,743,014.00
DB Pension Contribution 2016-2019 2,000,000.00
Prior Years Encumbrances 500,279.50
Property Tax Forfeiture Activities 156,581.93
Buy Local 50,000.00
Board of Commissioners' Project 40,000.00
Decrease In Prepaids 31,974.12
Quality of Life Initiatives 20,000.00
Decrease in Inventories 4,697.82
Total Additions to General Fund Balance $ 85,041,382.37
Deduct from General Fund Unassigned Fund Balance:
Committed to FY2018 and beyond ( 34,161,565.00)
Increase in Restricted Funds ( 8,252,377.66)
Technology Replacement/Hardware ( 7,500,000.00)
Mil!age Rollback 2015-2019 7,500,000.00)
Emergency Salaries ( 5,000,000.00)
Catastrophic Claims ( 5,000,000.00)
HR Comp/Workforce Planning ( 4,000,000.00)
Federal Health Care Impact ( 4,000,000.00)
Capital Reserve ( 3,200,000.00)
Homeland Security Enhancements ( 3,000,000.00)
Data Privacy and Security ( 3,000,000.00)
DWSD Evaluation/Alternatives ( 2,500,000.00)
Financial System Updates ( 2,200,000.00)
Unfunded Mandates ( 1,500,000.00)
Federal Regulatory Changes ( 1,500,000.00)
Pandemic Response ( 1,000,000.00)
Business Continuity Planning ( 700,000,00)
HR Legal ( 400,000.00)
Carryforwards 25,456.00)
Rx Discount Card Program ( 19,383.75)
Total Subtractions to General Fund Balance ($ 94,458,782.41)
Adjusted Total including Additions/Subtractions ($ 1,238,774.55)
Unassigned Fund Balance at the Beginning of Year $1,091,218.02
Unassigned Fund Balance at the End of Year $2,329,992.57
BE IT FURTHER RESOLVED that $1,996,867 from the FY 2015 Assigned Fund Balance for Carry Forwards be
appropriated in FY 2015, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward
Total General Fund Revenue
$ 1,996,867
$ 1,996,867
Expenditures
5010101-180010-731822 BOC Special Projects
1010101-181001-731458 County Executive Professional Services
1090201-171000-731458 Econ Dev PEDS Prof Services
1090201-171000-730072 Econ Dev PEDS Advertising
1090201-171000-750154 Econ Dev REDS Expendable Equipment
1090201-171000-731388 Econ Dev PEDS Printing
1090201-171000-732165 Econ Dev Workshops and Meetings
3040403-124015-750154 Probate Court Expendable Equipment
3010101-121100-731822 Circuit Court Special Projects
3010101-121100-750154 Circuit Court Expendable Equip
4030601-110000-730373 Sheriff Contracted Services
4030601-116200-760126 Sheriff Capital Outlay Miscellaneous
9010101-153010-740135 Tr-Party Roads
Total General Fund Expenditures
$ 34,093
414,553
89,000
5,000
7,000
45,000
40,000
22,000
126,895
50,079
19,000
220,000
924,247
$1,996,867
BE IT FURTHER RESOLVED that $300,000 from Assigned Fund Balance (GL #383358 Pandemic Response)
be appropriated in FY 2015 as follows:
General Fund (#10100)
Revenue
9010101-196030-665882 Planned Use of Balance
Total General Fund Revenue
Expenditures
9090101-196030-740040 Disaster Recovery
Total General Fund Expenditures
$ 300,000
$ 300,000
$300,000
$300,000
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Department of Management and
Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds, Parks and
Recreation Department and Public Services/Animal Control and Pet Adoption Center.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution.
Resolution #14295 December 11,2014
Moved by Crawford supported by McGillivray the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Gershenson, Gingell, Gosselin, Hatchett, Hoffman, Jackson, Long, Matis,
McGillivray, Middleton, Runestad, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bosnic,
Crawford. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended
Consent Agenda were adopted (with accompanying reports being accepted).
I HYREBYAPAhOV IS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December
11 th, 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 ll th day of December 2014.
tOAKA IAN 71
e ----=
COUNTY MICHIGAN
FY 2014 YEAR END REPORT
TABLE OF CONTENTS
Page
TRANSMITTAL LETTER 2
SUGGESTED RESOLUTION (including amendments) 5
STATEMENT OF REVENUES AND EXPENDITURES FOR GF/GP FUNDS 16
SCHEDULE OF OUTSTANDING PURCHASE ORDERS (ENCUMBRANCES) 19
FY 2014 GENERAL FUND ENDING FUND BALANCE 20
SUMMARY OF CHANGES IN GENERAL FUND EQUITY FROM 9130/13 TO 9/30/14 21
SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY DEPARTMENT 22
FY 2014 YEAR END REVENUE EXPLANATIONS 23
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) revenue with explanation of variance.
FY 2014 YEAR END EXPENDITURE EXPLANATIONS 35
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) expenditures, with explanations of variance.
PROPRIETARY FUND REPORTS 72
Summary of Revenues and Expenses with explanation of variances from Budget.
2014 BUDGET AMENDMENTS 90
List of Miscellaneous Resolutions that authorized amendments to the 2014 Adopted Budget.
SCHEDULE OF GENERAL FUND SUNDRY REVENUE AND SUNDRY EXPENDITURES 94
DONATIONS 95
SCHEDULE OF WRITE-OFFS 98
tOAKIANDT
COUNTY MICHIGAN
MANAGEMENT & BUIDCET
OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Laurie Van Pelt, Director
(248) 858-2163 vanpeltl@oakgov.com
TO: Members of the Finance Committee
FROM:
Laurie-Van-Pelt, Director;Managernentand Budget —
Lynn Sonkiss, Manager, Fiscal Services
Gala Piir, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
Letter of Transmittal - Fiscal Year 2014 Year End Report
December 4, 2014
SUBJECT:
DATE:
FY 2014 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2014 Year End Report. The result of FY 2014 activity for General
Fund/General Purpose (GF/GP) operations is favorable in the amount of $10,656,175. GF/GP includes all
operations except grants, enterprise funds, and internal service funds. This overall favorability is split between
receiving ($25,084,349) less revenue than anticipated and favorability in expenditures of $35,740,523.
REVENUES
GF/GP revenues are 5.79% less than budget or ($25,084,349). Major variances are the result of the following
events:
A. TAXES — Favorable: $4,945,831
Favorable primarily due to a 1.65% percent increase in taxable value over the previous year. Also,
favorable due to the reduction of the Tax Tribunal Liability from $2.3 million to $750,000 based on
updated estimates for tax appeal adjustments.
B. STATE GRANTS — Unfavorable: ($2,195,928)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset
by reduced expenditures. Expenditures are favorable for Foster Boarding Homes, Private Institutions, and
Foster Care.
C. OTHER INTERGOVERNMENTAL REVENUE — Unfavorable: ($495,131)
Unfavorable revenue from the State for Cigarette Tax distribution ($16,100) and unfavorable State Court
Fund PA 189 as funds are distributed to Counties based on caseloads ($450,000). Partially offset by
favorable Sheriff Marine Safety grant receipts and Social Security Incentive Payments.
D. CHARGES FOR SERVICES — Favorable: $8,903,278
Primarily due to favorability in the Treasurer's Office for land sale activity $5,223,611 and in the County
Clerk's Office for Land Transfer Tax and Recording Fees $3,636,094.
E. INVESTMENT INCOME — Favorable: $1,195,544
Investment income is favorable primarily due to a one-time capital gain realized from redemption of the
Certificates of Participation held in the County's investment portfolio.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.o2n
F. INDIRECT COST RECOVERY - Favorable: $715,107
Favorable due to increased activity related to construction projects, grants, and proprietary funds.
G. PLANNED USE OF FUND BALANCE — Unfavorable: ($38,052,237)
The budget is used to show the expected use of fund balance during the fiscal year. No actual revenues
are received in this account.
EXPENDITURES
In total, expenditures were 8.26% under budget or $35,740,523 favorable.
Many departments have experienced personnel savings as the result of the hiring freeze, turnover, and under-
filling of positions.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The
General Appropriations Act requires that appropriations accumulate at the following three summary levels of
expenditures within each County Department and are deemed maximum authorization for expenditures: Personnel
Expenditures, Operating Expenditures, and Internal Support Expenditures. Several budget amendments have
been presented to correct departmental budgets where necessary within the controllable categories previously
noted.
Required Reporting Adjustments
The FY 2014 Year End Report presents the County's financial position in relation to the amended budget (Budget
perspective). This form of presentation is used so that users of this report can assess the true financial impact of
County operations in comparison to the budget for the fiscal year ending September 30, 2014. However, it is
important to note that this presentation style does not fully coincide with the accounting requirements of audited
financial statements produced by the County. The County's financial statements are required to follow Generally
Accepted Accounting Principles or GAAP.
Year End Report Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2014:
Revenues - over/ (under) budget
Add back— Planned Use of Fund Balance
Expenditures — (over)/under budget
Total Officially Reported Favorability
($25,084,349)
38,052,237
35340,523
$ 48,708.411
GAAP Required Reporting Method
Under generally accepted accounting principles (GAAP), the Planned Use of Fund Balance is removed as a
"revenue" source. The amended revenue budget assumed the use of $38,052,237 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" for accounting purposes. This is because Fund Balance is the residual of revenue and
expenditures accumulated over the years, revenue cannot be recognized as income more than once. Thus when
Use of Fund Balance is removed from the revenue calculation, the impact on the County's official financial
statements is:
Revenue Variance $ 12,967,888
Reduce — Planned use of Fund Balance (38,052,237)
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.c3n
Revenue Variance (25,084,349)
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
35,740,524
$ 10,656,175
It is important to analyze the report using both the Budget perspective and the GAAP perspective to accurately
reflect_the impact_ofliscaLactivitygenerated_from nif_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 was
favorable by $48.7 million when comparing budget to actuals. The County planned to utilize $38.1 million of
Fund Balance, but favorable revenue along with significant expenditure favorability did not require any use of
Fund Balance during FY 2014.
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that General
Fund balance increased by $10.7 million at the end of Fiscal Year 2014. This increase will allow the County to
utilize Fund Balance in future years as planned in the County's FY 2015-2017 budget plan, as well as the longer-
term budget fiscal plan document, in order to continue to provide on-going quality services to the County
constituents.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.c4
9010101 196000 601637
Expenditures
3040403
3040403
4030601
7010101
7010101
7010101
1030803
1030803
1040801
1040801
1040801
1060201
9010101
124015
121080
110000
186090
186040
186060
184020
184020
148020
148020
148020
133150
115100
730450
774636
776661
772618
774636
778675
774636
776661
774636
776661
774637
770631
788001
Sheriffs Office
Revenue
4030101
4030901
4030501
4030301
4030301
9010101
116270
116240
116230
112580
112580
196030
695500
695500
695500
695500
695500
665882
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2014
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program Acct Fund Aff. Op Unit Account Name
GENERAL FUND (#101001
Revenue
7010101 186090 695500 51600 Transfers In - DTRF $ 198,920.00
Property Taxes
Total Revenue
Probate Court - Defense Atty Fees
Probate Court - Info Tech Operations
Sheriff's Office - Motor Pool
Treasurer - Equipment Rental
Treasurer - Info Tech Operations
Treasurer - Telephone Communications
Central Services - Info Tech Operations
Central Services - Motor Pool
Facilities Mgmt - Info Tech Operations
Facilities Mgmt - Motor Pool
Facilities Mgmt - Info Tech Managed Print Sys
Health and Human Services - Building Space
53100 Transfers Out - FRMS
Total Expenditures
21341 Transfers In
21340 Transfers In
21396 Transfers In
21397 Transfers In
21397 Transfers In
Planned Use of Balance
Total Revenue
Insurance Recoveries
Total Revenue
Contracted Services
Capital Outlay Miscellaneous
Total Expenditures
$ 540,708.00
$ 739,628.00
73,000.00
1,000.00
$ 598,000.00
1,000.00
6,600.00
2,900.00
2,800.00
5,000.00
5,400.00
2,200.00
3,600.00
32,000.00
6,128.00
$ 739,628.00
17,464.00
30,546.00
11,352.00
6,261.00
71,677.00
(137,300.00)
$ 183,718.00
$ 183,718.00
$ (36,282.00)
$ 220,000.00
$ 183,718.00
Revenue
4030601 116220 698200
Expenditures
4030301 112630 730373
4030601 116200 760126
11
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2014
AMENDMENTS
1
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Dept Program, Acct Fund Aff.
Public Services
Expenditures
1070601 132030 731031
1070601 132030 702010
Non-Departmental & Health
Revenues
9010101 196010 620302
9010101 196030 665882
Expenditures
1060261 134790 731682
I2p Unit Account Name
Laboratory Fees
Salaries Regular
i otW-Expenditures
Convention Facility Tax
Planned Use of Balance
Total Revenues
Health - Substance Abuse Satellites
Total Expenditures
$ 50,000.00
$ (50,000.00)
$
$ 5,332,674.00
$ (2,666,337.00)
$2,666,337.00
$ 2,666,337.00
$ 2,666,337.00
12
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
[PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aft Oyer Unit Account Name
Sheriff - LAW ENFORCEMENT ENHANCE SHERIFF (#213411
Revenue
4030101 116270 665882 Planned Use of Balance 17,464.00
Total Revenue 17,464.00
Expenditures
4030101 116270 788001 10100 Transfer Out - to Sheriff
Total Expenditures
17,464.00
17,464.00
Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#213401
Revenue
4030101 112580 665882 Planned Use of Balance 30,546.00
Total Revenue 33,274.00
Expenditures
4030101 112580 788001 10100
Sheriff - TRAINING (#21396)
Revenue
4030301 112590 665882
Expenditures
4030301 112590 788001 10100
Sheriff - SHERIFF BOOKING FEE TRAINING (#213971
Revenue
4030301 112580 665882
Expenditures
4030301 112580 788001 10100
Sheriff - SHERIFF BOOKING FEE TRAINING (#21397)
Revenue
4030301 112580 665882
Transfer Out - to Sheriff
Total Expenditures
30,546.00
30,546.00
Planned Use of Balance 11,352.00
Total Revenue 11,352.00
Transfer Out - to Sheriff 11,352.00
Total Expenditures 11,352.00
Planned Use of Balance 6,261.00
Total Revenue 6,261.00
Transfer Out - to Sheriff 6,261.00
Total Expenditures 6,261.00
Planned Use of Balance 71,677.00
Total Revenue 71,677.00
Expenditures
4030301 112580 788001 10100 Transfer Out - to Sheriff 71,677.00
Total Expenditures 71,677.00
13
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
District Court 62-4 2014 Michigan Drug Court Grant (#27167)
GR0000000660
Expenditures
3020505 121050
3020505 121050
3020505 121050
702010
730548
750245
Salaries
Drug Testing
Incentives
Total Expenditures
(1,000.00)
750.00
250.00
Community Corrections Comprehensive Plan Grant (#27370)
GR0000000093
Expenditures
1070401 123010 702010 Salaries
1070401 113000 732018 Travel and Conference
1070401 113000 774636 Info Tech Operations
Total Expenditures
Treasurer's Office Michigan Financial Empowerment (#29246)
0R0000000668
Revenue
7010110 186050 615571 State Operating Grants
Total Revenue
(15,000.00)
7,000.00
8,000.00
144.50
144.50
Expenditure
7010110 186050 730373 Contracted Services 144.50
Total Expenditures 144.50
Motor Pool Fund (#66100)
1030811 184010 695500 57234
1030811 184010 665882
Transfer In
Planned Use of Balance
Total Revenue
153,723.00
(153,723 00)
Pontiac Water Fund (572341
6010101 149999 665882 Planned Use of Balance
Total Revenue
153,723.00
153,723.00
6010101 149999 788001 66100 Transfer Out
Total Expense
153,723.00
153,723.00
FIRE RECORDS MANAGEMENT Fund (#63100)
1080325 115100 695500 10100
1080325 115100 665882
Transfer in
Planned Use of Balance
Total Revenue
6,128.00
(6,128.00)
14
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
Treasurer's Office - Delinquent Tax Revolving Fund (#516001
Revenue
7010101 186090 665882 Planned Use of Balance
Total Revenue
198,920.00
198,920.00
Expenditures
7010110 186050 788001 10100 Transfers Out
Total Expenditures
198,920.00
198,920.00
PARKS AND RECREATION (FUND #50800)
Expenditures
5060101
5060101
5060101
5060101
5060330
5060330
5060326
5060720
5060725
5060732
5060735
160000
160000
160000
160000
160010
160010
160010
160070
160070
160070
160070
730789
730198
750399
750504
730814
730198
130814
730198
750504
730198
750504
General Program Administration
Building Maintenance Charges
Office Supplies
Small Tools
Grounds Maintenance
Building Maintenance Charges
Grounds Maintenance
Building Maintenance Charges
Small Tools
Building Maintenance Charges
Small Tools
(30,935.00)
20,974.00
1,403.00
399.00
568.00
1,989.00
1,481.00
1,106.00
1,507.00
960.00
548.00
Expenditures:
5060417
5060417
5060417
5060417
5060417
5060417
5060715
5060427
5060725
5060328
5060831
5060430
5060430
5060330
5060326
5060735
5060735
5060910
160044
160044
160044
160044
160044
160044
160070
160044
160070
160010
160210
160044
160044
160010
160010
160070
160070
160430
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
730198
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
Building Maintenance Charges
29,731.00
1,094.00
234.00
1,031.00
25,050.00
574.00
3,820.00
6,400.00
3,450.00
2,972.00
2,480.00
15,680.00
3,500.00
21,391.00
4,080.00
25,615.00
7,800.00
(509,764.00)
15
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund All Oper Unit Account Name
5060417 160044 730814 Grounds Maintenance
5060715 160070 730814 Grounds Maintenance
50607_15 160070 730814 Grounds-Maintenance
5060715 160070 730814 Grounds Maintenance
5060870 160210 730814 Grounds Maintenance
5060327 160010 730814 Grounds Maintenance
5060327 160010 730814 Grounds Maintenance
5060720 160070 730814 Grounds Maintenance
5060720 160070 730814 Grounds Maintenance
5060720 160070 730814 Grounds Maintenance
5060765 160070 730814 Grounds Maintenance
5060765 160070 730814 Grounds Maintenance
5060765 160070 730814 Grounds Maintenance
5060765 160070 730814 Grounds Maintenance
5060725 160070 730814 Grounds Maintenance
5060725 160070 730814 Grounds Maintenance
5060725 160070 730814 Grounds Maintenance
5060725 160070 730814 Grounds Maintenance
5060725 160070 730814 Grounds Maintenance
5060725 160070 730814 Grounds Maintenance
5060755 160070 730814 Grounds Maintenance
5060755 160070 730814 Grounds Maintenance
5060724 160070 730814 Grounds Maintenance
5060724 160070 730814 Grounds Maintenance
5060724 160070 730814 Grounds Maintenance
5060729 160070 730814 Grounds Maintenance
5060328 160010 730814 Grounds Maintenance
5060751 160070 730814 Grounds Maintenance
5060751 160070 730814 Grounds Maintenance
5060751 160070 730814 Grounds Maintenance
5060751 160070 730814 Grounds Maintenance
5060751 160070 730814 Grounds Maintenance
5060760 160070 730814 Grounds Maintenance
5060760 160070 730814 Grounds Maintenance
5060760 160070 730814 Grounds Maintenance
5060760 160070 730814 Grounds Maintenance
5060831 160210 730814 Grounds Maintenance
5060430 160044 730814 Grounds Maintenance
5060430 160044 730814 Grounds Maintenance
5060330 160010 730814 Grounds Maintenance
5060330 160010 730814 Grounds Maintenance
5060330 160010 730814 Grounds Maintenance
5060330 160010 730814 Grounds Maintenance
5060330 160010 730814 Grounds Maintenance
5060330 160010 730814 Grounds Maintenance
61,297.00
40,810.00
960 00
1,004.00
1,004.00
464.00
1,004.00
464.00
1,004.00
2,130.00
1,919.00
557.00
1,004.00
23,882.00
2,520.00
660.00
6,000.00
35,770.00
560.00
1,004.00
836.00
1,004.00
36,885.00
898.00
1,004.00
984.00
2,165.00
11,357.00
5,013.00
464.00
1,004.00
18,888.00
2,115.00
836.00
1,004.00
19,861.00
9,470.00
4,348.00
14,622.00
477.00
1,212.00
472.00
765.00
464.00
1,004.00
15A
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2014 YEAR END BUDGET AMENDMENTS
PROPRIETARY/ SPECIAL REVENUE FUNDS
FY 2014
AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aff Oper Unit Account Name
5060845 160210 730814 Grounds Maintenance
5060326 160010 730814 Grounds Maintenance
5060326 160010 730814 Grounds Maintenance
5060735 160070 730814 Grounds Maintenance
5060735 160070 730814 Grounds Maintenance
5060735 160070 730814 Grounds Maintenance
5060735 160070 730814 Grounds Maintenance
1
10,404.00
464.00
1,004.00
14,697.00
5,656.00
464.00
1,004.00
15B
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED PERIOD 12, 2014
Revenues
Collections and Total
Expenditures Revenues/
Adopted Budget Amended Budget before Expenditures
Budget Amendments 9130/2014 Adjustments Transfers and Transfers Encumbrances
Revenues/
Uncollected
Unencumbered
Balance
I FY2014 I
6201,548,043.00 $540,708.00 $202,083,751.00 $207,034,581.93 $0.00 $207,034,581.93 $0.00 $4,945,530.93
566,834.00 84,311.00 651,145.00 539,647.49 0.00 6539,647.49 0.00 ($111,497.51)
19,121,173.00 295,446.00 19,416,619.00 17,220,690,51 0.00 617,220,590.51 0.00 ($2,195,928.49)
11,479,595.00 5,251,674.00 16,731,269.00 16,236,137.59 0.00 $16,236,137.59 0.00 ($495,131.41)
102,483,531.00 (26,109.00) 102,457,422.00 111,359,700.14 0.00 $111,360,700.14 0.00 $8,903,278.14
7,700,000.00 0,00 7,700,000.00 8,415,106.69 0.00 $5,415,106.69 0.00 $715,106.69
1,844,900.00 0.00 1,844,900.00 3,040,444.10 0.00 $3,040,444.10 0.00 $1,195,544.10
432,300.00 76,482.00 508,782.00 682,237.25 0.00 $682,237.25 0.00 $173,455.25
43,700.00 118,084.00 161,784.00 124,332.64 0.00 $124,332,64 0.00 ($37,451.35)
0,00 183,718.00 183,718.00 183,717.89 0.00 $183,717.89 0.00 ($0,11)
40,318,856.00 2,751,922.00 43.070,788,00 0.00 42,945,459.43 642,945,469.43 0.00 ($125,318.57)
385,538,942.00 9,276,236.00 394,815,178.00 364,837,596.23 42,945,469.43 407,783,065.66 0.00 12,967,887.66
33,754,856.00 4,297,380.50 38,062,236.60 0.00 0.00 0.00 0.00 (38,052,236.50)
$419,293,798.00 $13,673,616.50 $432,867,414.50 $364,837,696.23 $42,945,469.43 $407,783,065.66 $0.00 ($25,084,348.84)
$51,200,059.00 $839,288.20 $52,039,377.20 $39,330,187.75 $4,427,129.57 $43,757,317.42 $0.00 $8,282,059.78
16,342,701.00 266,469.36 16,609,170.36 15,598,782.24 0.00 15,598,782.24 2,638.00 1,007,750.12
5,965,337.00 177,148.00 6,142,485.00 5,962,587.65 0.00 5,962,587.65 0.00 179,897.35
73,508,127.00 1,282,905.56 74,791,032.56 60,891,567,64 4,427,129.67 65,318,687.31 2,638.00 9,469,70725
18,871,394.00 219,617.00 19,091,011.00 17,489,016.51 937,883.23 18,426,899.74 0,00 664,111.25
136,859,083.00 3,535,674.20 140,394,757.20 135,556,116.76 1,176,306,97 136,732,423,73 523,657,97 3,138,575.50
166,730,477.00 3,755,291.20 159,485,768.20 153,045,133.27 2,114,190.20 155,159,323.47 523,657.97 3,802,786.76
10,352,072.00 162,600.00 10,514,672.00 9,002,057.88 0,00 9,002,057.88 0.00 1,512,614.12
8,554,912.00 613,052,86 9,167,964,86 8,707,587.34 0.00 8,707,587.84 0.00 460,377.02
4,169,210.00 111,123.00 4,280,333.00 3,970,853.32 0.00 3,970,853.32 1,499.99 307,979.69
5,287,716.00 368,864.16 5,556,580.16 5,438,683.89 47,313.00 5,485,996.89 0.00 170,583.27
28,363,910.00 1,255,640.02 29,619,550.02 27,119,182.93 47,313.00 27,166,495.93 1,499.99 2,461,664.10
16
REVENUES:
Taxes
Federal Grants
State Grants
Intergovernmental
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
Contributions
Insurance Recoveries
Transfers In
Sub-total Resources
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
EXPENDITURES:
Administration of Justice
Circuit Court Dept
District Court Dept
Probate Court Dept
Total Admin. Of Justice
Law Enforcement
Prosecuting Attorney Dept
Sheriff Dept
Total Law Enforcement
General Government
Co Clerk Reg Of Deeds Dept
Treasurers Dept
Board of Commissioners Dept
Water Resources Commissioner Dept.
Total Gen. Government
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED PERIOD 12, 2014
Revenues
Collections and Total
Expenditures Revenues/
Adopted Budget Amended Budget before Expenditures
Budget Amendments 913012014 Adjustments Transfers and Transfers Encumbrances
Revenues/
Uncollected
Unencumbered
Balance
6,945,207.00 543,447.00 7,488,654.00 6,844,717.02 0.00 6,844,717.02 700.54 643,236.14 19,442,560.00 781,061.00 20,223,621.00 17,503,381.20 0,00 17,503,381.20 0.00 2,720,239.80
2,559,981.00 43,445.00 2,603,426.00 2,477,389.83 0.00 2,477,369.83 0.00 126,036.17
1,172,561.00 18,537.00 1,191,098.00 1,134,883.28 0.00 1,134,883.28 0.00 56,214.72
4,145,238.00 156,909.00 4,302,147.00 3,619,391.19 0.00 3,019,391.19 0.00 082,755.81
63,391,260,00 3,511,947.79 66,903,207.79 58,089,439.57 35,506.00 58,124,945.57 630.00 8,777,632.22 16,311,412.00 665,273.93 16,976,685.93 16,524,210.81 0.00 16,524,210.81 0.00 452,475.12
7,499,290.00 911,070.00 8,410,360.00 7,163,028.34 503,727.00 7,666,755.34 26,233.33 717,371.33
121,467,509.00 6,631,690.72 128,099,199.72 113,356,441.24 539,233.00 113,895,674.24 27,564.17 14,175,961.31
379,070,023.00 12,925,527.50 391,995,550.50 354,412,315.08 7,127,865.87 361,540,180.95 555,360.13 29,900,009.42
40,223,775.00 648,089.00 40,871,864.00 16,579,187.88 18,452,162.13 35,031,349.99 0.00 5,840,514.01
$419,293,798.00 $13,573,616.50 $432,867,414.50 $370,991,502.94 $25,580,028.00 $396,571,530.94 1 $555,360.13 $35,740,523.43
419,293,798.00 13,573,616.50 432,867,414.50 364,837,596.23 42,945,469.43 407,783,065.66 0.00 (25,084,348.84)
419,293,798.00 13,573,616.50 432,867,414.50 370,991,502.94 25,580,028.00 396,571,530.94 555,360.13 35,740,523.43
$0.00 $0.00 $0.00 ($6,153,906.71) $17,365,441.43 $11,211,534.72 ($555,360.13) $10,656,174.59
$33,754,856.00
17,850,210.00
16,591,471.00
7,298,298.00
4,000,000,00
2,743,014.00
2,000,000.00
500,279.50
156,581.93
50,000.00
40,000.00
31,974.12
20,000.00
4,697.82
$85,041,382.37
17
County Executive
County Exec Admin Dept
Management and Budget Dept
Central Services Department
Facilities Management Dept
Human Resources Dept
Health and Human Services Dept
Public Services Dept
Economic Dev and Community Affairs Dept
Total County Executive
Total Departments
Non-Departmental Appropriations
TOTAL GOVERNMENTAL EXPENDITURES
GENERAL FUND GENERAL PURPOSE FUNDS
Revenues
Expenditures
Excess Revenues over/(under) Expenditures
Adjustments to unassigned Fund Balance
Add to General Fund Balance
Committed to FY 2014
Committed to FY 2016
Committed to FY 2017
Committed to FY,2015
Personal Property Tax Reduction Phase 2
Building Security Cameras and Consoles
DB Pension Contribution 2016-2019
Prior Years Encumbrances
Property Tax Forfeiture Activities
Buy Local
Board of Commissioners Project
Decrease in Prepaids
Quality of Life Initiatives
Decrease in Inventories
Total Additions to General Fund Balance
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED PERIOD 12, 2014
Adopted
Budget
Deduct from Unassigned Fund Balance
Committed to FY 2018 and beyond
Increase in Restricted Funds
Technology Replacement/Hardware
Millage Rollback 2015-2019
Emergency Salaries
Catastrophic Claims
HR Comp/Workforce Planning
Fed Health Care Impact
Capital Reserve
Homeland Security Enhancements
Data Privacy and Security
DVVSD Evaluation/Alternatives
Financial System Updates
Unfunded Mandates
Federal Regulatory Changes
Pandemic Response
Business Continuity Planning
HR Legal
Carryforwards
Rx Discount Card Program
Total Subtractions from General Fund Balance
Adjusted Total including Additions and Subtractions
Beginning FY 2014 Balance
Unassigned Balance at end of FY 2014
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
($34,161,565.00)
($6,252,377.66)
(7,500,000.00)
(7,500,000.00)
(5,000,000.00)
(5,000,000,00)
(4,000,000.00)
(4,000,000.00)
(3,200,000.00)
(3,000,000.00)
(3,000,000.00)
(2,500,000.00)
(2,200,000,00)
(1,500,000.00)
(1,500,000.00)
(1,000,000,00)
(700,000.00)
(400,000.00)
(25,456.00)
(19,383.75)
($94,458,762,41)
$1,238,774.55
1,091,218.02
$2,329,992.57
Budget
Amendments
Revenues
Collections and
Expenditures
Amended Budget before
9130/2014 Adjustments Transfers
Total
Revenues/
Expenditures
and Transfers
18
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2014
General Fund #10100
Department Division Division Fund
County Executive
E-asn-omic Development
District Court
Sheriff
Board of Commissioners
Health
Auditing
Purchasing
conl:WIM-al-kting and-Comm
Planning Econ Dev Bus Div
Planning Information Svc
District Court II - Clarkston
Administrative Services
Corrective Services
Patrol Services
Technical Svc Admin
Board of Commissioners
Clinic
$ 497.31
203.53
21;360-.-0-0
292.50
4,580.83
2,638.00
169,823.97
35,426.00
24,408.00
294,000.00
1,499.99
630.00
$ 555,360.13
Child Care Fund #20293 Childrens Village 0.00 $0.00
Total Encumbrances - General Fund/General Purpose Funds $ 555,360.13
Prepared by Fiscal Services
October 24, 2014
19
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2014
Fund Balance 09/30/2013 242,773,038.72
Changes Resulting from FY 2014 Operations:
Revenues / Transfers In - Unfavorable
Expenditures / Transfers Out - Favorable (excluding encumbrances)
(25,084,348.85)
36,295,883.56
11,211,534.72
Fund Balance 09130/2014
USE OF FY 2014 GENERAL FUND BALANCE
253,984,573.44
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
81,114,92
140,860.36
221,975.28
Restricted
Property Tax Forfeiture
Substance Abuse Satellites
Total Restricted
21,068,191.17
7,385,319.45
28,453,510.62
Assigned
Technology Replacement/Hardware
Homeland Security Enhancements
Capital Reserve
Miliege Rollback 2015-2019
HR Comp/Workforce Planning
Unfunded Mandates
Emergency Salaries
Financial System Updates
Catastrophic Claims
Fed Health Care Impact
DR Pension Contribution 2016-2019
Operational Improvements
Data Privacy and Security
Pandemic Response
DVVSD Evaluation Alternatives
Building Security Cameras and Consoles
Property Tax Forfeiture Activities
RCOC Triparty
MI SCAO Interpreter Costs
Federal Regulatory Changes
Sheriff Aviation
WRC Long-Term Revolving Fund
Business Continuity planning
Board of Commissioners' Project
Jail Alternative Prg Startup
Encumbrances
Tax Tribunal Appeals Consultants
New Grant Match opportunities
HR Legal
Quality of Life Initiatives
Community Partnerships
Microloan
Buy Local
Jail Commissary
Rx Discount Card Program
Budget Commitments:
Carry Forwards
Committed to FY 2015
Committed to FY 2016
Committed to FY 2017
Committed to FY 2018 and beyond
Total Assigned
10,500,000.00
9,000,000.00
9,000,000.00
7,500,000.00
5,600,000.00
5,000,000,00
5,000,000.00
5,000,000,00
5,000,000.00
5,000,000,00
3,000,000.00
3,000,000,00
3,000,000.00
2,500,000,00
2,500,000.00
2,256,986,00
2,080,029.84
2,000,000,00
1,500,000.00
1,500,000.00
1,186,292.00
1,000,000.00
1,000,000.00
665,000.00
600,000.00
555,360.13
500,000,00
500,000.00
500,000.00
480,000.00
238,654.00
200,000,00
150,000.00
123,539,00
22,940.00
1,996,867.00
34,115,409.00
29,161,407,00
25,885,046.00
34,161,565.00
222,979,094.97
Unassigned 2,329,992,57
Total Fund Balance 253,984,573.44
20
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2014
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Substance Abuse Satellites
Total Restricted
Assigned
$113,089.04
145 558.18
$258,647.22
$15,589,336.29
4,611,796.67
$20,201,132.96
$113,089.04
145,558.18
$0.00 $258,647.22
$15,589,336.29
(245,657.00) 4,366,139.67
($245,657.00) $19,955,475.96
Year End
Adjustments
(31,974.12)
(4,697.82)
($36,671.94)
5,478,854.88
3,019,179.78
$8,498,034.66
General Fund
Fund Balance
as of 09/30/2014
$81,114.92
140,860.36
$221,975.28
$21,068,191.17
7,385,319.45
$28,453,510.62
General Fund Total Adjustments General Fund
Fund Balance to Equity Fund Balance
Fund as of 9/30/2013 During FY 2014 as of 09/30/2014
Committed to FY 2018 and beyond
Committed to FY 2015
Committed to FY 2016
Committed to FY 2017
Technology Replacement/Hardware
Capital Reserve
Homeland Security Enhancements
Millege Rollback 2015-2019
HR CompNVorkforce Planning
Fed Health Care Impact
Emergency Salaries
Financial System Updates
Catastrophic Claims
Unfunded Mandates
Operational Improvements
Data Privacy and Security
DB Pension Contribution 2016-2019
Pandemic Response
DWSD Evaluation/Alternatives
Building Security Cameras and Consoles
Property Tax Forfeiture Activities
RCOC Triparty
Carry Forwards
MI SCAO Interpreter Costs
Federal Regulatory Changes
Sheriff Aviation
Business Continuity planning
VVRC Long-Term Revolving Fund
Board of Commissioners' Project
Jail Alternative Prg Startup
Encumbrances
Tax Tribunal Appeals Consultants
New Grant Match opportunities
HR Legal
Quality of Life Initiatives
Community Partnerships
Microloan
Buy Local
Jail Commissary
Rx Discount Card Program
Personal Property Tax Reduction Phase 2
Committed to FY 2014
$0.00
41,413,707.00
47,011,617.00
42,476,517.00
3,000,000.00
5,800,000.00
6,000,000.00
0.00
1,600,000.00
1,000,000.00
0.00
2,800,000.00
0.00
3,500,000.00
3,000,000.00
0.00
5,000,000.00
1,500,000.00
0.00
5,000,000.00
2,236,611.77
2,000,000.00
1,971,411.00
1,500,000.00
0.00
1,186,292.00
300,000.00
1,000,000.00
705,000.00
600,000.00
500,279.50
500,000.00
500,000.00
100,000.00
500,000.00
238,654.00
200,000.00
200,000.00
123,539.00
3,556.25
4,000,000.00
33,754,856.00
(315,732.00)
(308,856,00)
(141,000.00)
2,500,000.00
(2,743,014,00)
(1,335,125.00)
(1,971,411.00)
(1,000,000.00)
(40,000.00)
($500,279.50)
(20,000.00)
(50,000.00)
(3,000,000.00)
$0.00
41,413,707.00
47,011,617.00
42,476,517.00
3,000,000.00
5,484,268,00
5,691,144.00
0.00
1,600,000.00
1,000,000.00
0.00
2,659,000.00
0.00
3,500,000.00
3,000,000.00
0.00
5,000,000.00
1,500,000.00
2,500,000.00
2,256,986.00
2,236,611.77
664,875.00
0.00
1,500,000.00
0.00
1,186,292.00
300,000.00
0.00
665,000.00
600,000.00
0.00
500,000.00
500,000.00
100,000.00
480,000.00
238,654.00
200,000.00
150,000.00
123,539.00
3,556.25
4,000,000.00
30,754,856.00
$34,161,565.00
(7,298,298.00)
(17,850,210.00)
(16,591,471.00)
7,500,000.00
3,515,732.00
3,308,856.00
7,500,000.00
4,000,000.00
4,000,000.00
5,000,000.00
2,341,000.00
5,000,000.00
1,500,000.00
3,000,000.00
(2,000,000.00)
1,000,000.00
(156,581.93)
1,335,125.00
1,996,867.00
1,500,000.00
700,000.00
1,000,000.00
555,360.13
400,000.00
19,383.75
(4,000,000.00)
(30,754,856.00)
$34,161,565.00
34,115,409.00
29,161,407.00
25,885,046.00
10,500,000.00
9,000,000.00
9,000,000.00
7,500,000.00
5,600,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
2,500,000.00
2,500,000.00
2,256,986.00
2,080,029.84
2,000,000.00
1,996,867.00
1,500,000.00
1,500,000.00
1,186,292.00
1,000,000.00
1,000,000.00
665,000.00
600,000.00
$555,360.13
500,000.00
500,000.00
500,000.00
480,000.00
238,654.00
200,000.00
150,000.00
123,539.00
22,940.00
0.00
0.00
Total Assigned
Total Unassigned
Total General Fund Equity
$ 221,222,040.52 $ (8,925,417.50) $ 212,296,623.02 $ 10,682,471.95 $ 222,979,094.97
1,091,218.02 0.00 1,091,218.02 1,238,774.55 2,329,992.57
$ 242,773,038.72 $ (9,171,074.50) $ 233,601,964.22 $ 20,382,609.22 $ 253,984,573.44
21
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
FY 2014
ADOPTED
BUDGET
$ 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
BUDGET
AS
AMENDED
$ 202,088,751.00
651,145.00
19,416,619.00
16,731,269.00
102,457,422.00
7,700,000.00
1,844,900.00
43,925,072.00
$ 394,815,178.00
FY 2014
ACTUAL
$ 207,034,581.93
539,647.49
17,220,690.51
16,236,137.59
111,360,700.14
8,415,106.69
3,040,444.10
43,935,757.21
AMOUNT
FAVORABLE/
JUN/FAVORABLE' PERCENT
$ 4,945,830.93 2.45%
(111,497.51)
-17.12%
(2,195,928.49) -11.31%
(495,131.41) -2.96%
8,903,278.14 8.69%
715,106.69 9,29%
1,195,544.10 64.80%
10,685.21 0,02%
3.28% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 385,538,942.00 $ 407,783,065,66 3 12,967,887.66
PLANNED USE OF FUND BALANCE
TOTAL GF/GP FUNDS
3 33,754,856.00 $ 38,052,236.50 $
$ 419,293 798.00 8 432 867 414.50
$ (38,052,236,50) -100,00%
407,783,065.66 _.(25,084,348.84), -5.79%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 51,200,089,00
16,342,701.00
5,965,337,00
$ 73,508,127,00
$ 52,039,377.20
16,609,170.36
6,142,485.00
$ 74,791,032.56
$ 43,757,317.42
15,601,420,24
5,962,587.65
$ 65,321,325.31
$ 8,282,059.78 15.91%
1,007,750.12 6.07%
179,897.35 2.93%
$ 9,469,707.25 12.66%
LAW ENFORCEMENT
Prosecuting Attorney 18,871,394.00 19,091,011,00 18,426,899.74 664,111.26 3.48%
Sheriff 136,859,083.00 140,394,757.20 137,256,081.70 3,138,675.50 2,24%
TOTAL LAW ENFORCEMENT $ 165,730,477.00 $ 159,485,768.20 $ 155,682,981.44 $ 3,802,786.76 2.38%
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
10,514,672.00 9,002,057.88 1,512,614.12
9,167,964.86 8,707,587,84 460,377.02
2,853,442.00 2,635,285.18 218,156.82
1,426,891.00 1,337,068,13 89,822,87
5,666,580.16 5,485,996.89 170,583.27
14.39%
5.02%
7.65%
6.30%
3.02%
TOTAL GENERAL GOVERNMENT $ 28,363,910.00 $ 29,619,550.02 8 27,167,995.92 $ 2,451,554.10 8.28%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Day, and Comm Affairs
TOTAL COUNTY EXECUTIVE
$ 6,945,207.00 $ 7,488,654.00 $ 6,845,417.86 $ 643,236.14
19,442,560.00 20,223,621.00 17,503,381.20 2,720,239.80
2,559,981.00 2,603,426.00 2,477,389.83 126,036.17
1,172,561.00 1,191,098.00 1,134,883.28 56,214.72
4,145,238.00 4,302,147.00 3,619,391.19 682,755.81
63,391,260.00 66,903,207.79 58,125,575.57 8,777,632.22
16,311,412.00 16,976,685.93 16,524,210.81 452,475.12
7,499,290.00 8,410,360.00 7,692,988.67 717,371.33
$ 121,467,509.00 $ 128,099,199.72 $ 113,923,238.41 14,175,961.31 11.07%
8.69%
13.46%
4.84%
4.72%
15.87%
13.12%
2.67%
8.53%
TOTAL DEPARTMENTS $ 379,070,023.00 $ 391,995,550.50 $ 362,095,541.08 $ 29,900,009.42 7.63%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS $ 40,223,775,00 $ 40,871,884,00 $ 35,031,349,99 $ 5,840,514.01 14.29%
TOTAL GOVERNMENTAL EXPENDITURES $ 419 293 798 00 $ 432,867,414.50 $ 397,126.891.07 35,740,623.43 8.26%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective
GAAP Required Adjustment (eliminating use of fund balance "revenue")
GAAP - BASED REPORT (forecasted impact on Fund Balance)
$ 48,708,411.09
$ (38,052,236.50)
$10,656,174.59
22
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Amount
Adopted Amended FY 2014 Favorable
Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances
TAXES (601000-601999)
Property Taxes - July Tax Levy
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
FEDERAL GRANTS (610000-610999)
Sheriff
Prosecuting Attorney
Homeland Security - Disaster Control
Health Division
Children's Village
Total Federal Grants
$ 201,220,543.00 5 201,770,251.00 $ 206,574,877,58 5 5,104,626.58
$ 201,548,043.00 $ 202,088,751.00 $ 207,034,581.93 $ 4,945,830.93
82,000.00 52,000.00 26,233.00 (55,767.00)
85,500.00 85,500.00 65,683.71 (19,816.29)
49,000,00 95,438.00 27,927.97 (67,510.03)
88,207.00 94,757.00 6,550.00
300,000.00 325,045.81 25,045.81
639,647.49 $ (111,497.51)
2.53% Fair. primarily due to a 1.65% percent increase in
taxable value over the previous year. Also,
favorable due to the reduction of the Tax Tribunal
Liability from $2.3 million to $750,000 based on
updated estimates for tax appeal adjustments.
-524.81% Unfav due to tax adjustments per Michigan Tax
Tribunal. Offset by Property Tax revenue above.
250.01% Fay. due to tax payments from the state on DNR
land.
10.15%
2.46%
-68.01% Unfav due to timing of grant receipts for State
Criminal Alien Assistance Program (SCAAP) and
Bulletproof Vest Program (BVP) grants.
-23.18% Unfavorable due to decreased DHS contract billable
attOmey and office support time and labor.
-70.74% Un ay. Disaster Control Fed Subsidy primarily due
to delay from the State in issuing the Emergency
Mahagement Performance Grant (EMPG),
7.43% Fa
ad
Re
Federal Operating Grants primarily due to
tional funding received from the FDA Tobacco
slier (A&L) Inspections Grant
8.35% Fa. Refunds School Meals (lunch program) due to
increase in per meal reimbursement from the State.
-17.12%
98,500.00 08,500.00 (418,435,64) (516,935.64)
140,000.00 140,000.00 490,010.99 350,010.99
80,000.00 80,000.00 88 129.00 8,129.00
50,334,00
300,000.00
566,834.00 $ 651,145.00 $
400.00 $
1,000,00
85,500.00
4,562,470.00
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Prosecuting Attorney
Economic Development
Health Division
285.00 $ (115.00)
(1,000.00)
65,683.67 (19,816.33)
4,554,192,86 (8,277.14)
(45,000.00) Water Resources Commissioner 45,000.00
-28.75% Reduced ORV Safety Education grant award.
-100.00%
-23.18% Unllav due to decreased DHS contract billable
att mey and office support time and labor.
0.00%
-0.18% Un v. State Operating Grants primarily due to a
redbction by MDED in the number of sites to
monitor along with weather prohibiting sampling.
-100.00% Unfav - State Operating Grants ($45,000) due to
ant cipated SAW grant spending not occurring.
- $
1,000,00
85,500,00
4,367,475.00
1 of 12 1232014
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Total State Grants
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(2,121,720.02) -14.41% Bui t into the Circuit Court Family Division, Human
Se ices Administration and Children's Village
bu gets am Child Care Fund expenditures. A
favorable variance within these expense areas
reduces the 50% reimbursement the county
receives. Unfav revenue variance is offset by Child
Care Fund expenditure favorability.
Adopted Amended FY 2014
Budget Budget Actual
Non-Departmental - Child Care Subsidy 14,667,197.00 14,72Z249.0D 12,600,528.98
19,121,173.00 $ 19,416,619.00 $ 17,220,690.51 $ (2,195,928.49)
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Non-Departmental $ 9,204,000.00 $ 14,536674.00 $ 14,066,100.37 5 (470,573.63) -3.24% Un
be:
am
av revenue for State Court Fund Disb PA 189
'ed on caseload distribution to date ($450,000)
unfav Cigarette Tax Distribution (516,100).
-100.00% Unfav. Local Match due to the installation of fewer
than anticipated sirens. Offset by expenditure
favorability (Tornado Siren Equip).
-10.64% Uniav. Drug Case Management due to a decrease
in drug case filings.
-7.94% Untay. Drug Case Management due to a decrease
in drug case filings.
31.95% Fel/ due to increased receipts of Social Security
Incentive Payments and Marine Safety Grants.
-2.08% Unfav. based on actual reimbursement for judges
salaries.
-2.96%
-5.68% Unfav. Civil Mediation Payments ($67,800) and
CoUrt Costs ($65,794) due to a reduction in
civii/criminal caseload, Jury Fees (550,290) due to a
redaction in jury trials; partially offset by Fay. E
Filing Fees $18,545 due to an increase in activity.
-6.03% Unfav. Refund Fees PD Def Attorney ($99,086),
CoUrt Service Fees Probation ($49,444),
Reimbursement Clinical Evaluations ($8,152), Court
Service Fees Traffic ($6,503), and Diversion Fees
($6,318) due to a decrease in caseload; partially
Offset by an increase in Board and Care $43,842.
HT'S - Homeland Security
Circuit Court
District Court
Sheriff
Non-Departmental - Reimb Judges Salaries
Total Other Intergovernmental Revenue
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court -
Circuit Court - Family Division
54,000.00
4,500.00
2,000.00
300,000.00
1,915,095.00
11,479,595.00 $
2,834,000,00 $
2,026,000.00
54,000.00
4,500.00
2,000,00
219,000,00
1, 915,095.00
16,731,269.00 $
2,842,000.00 $
2,026,000.00
4,012,14
1,841.20
288,975.00
1,875,208.88
16,236,137.59 $
2,680,451.83
1,903,839.49
(54,000.00)
(487.86)
(158.80)
69,975.00
(39,886.12)
(495,131.41)
(161,548.17)
(122,160.51)
2 of 12 12142014
3,900,000.00 3,922,845.00 3,516,432.26 (406,412.74)
2,248,100.00 2,248,100,00 2,323,090.35 74,990,35
515,000.00 515,000.00 538,460.78 23,460.78
17,660,800.00 $ 17,691,645,00 $ 16,754,448.71 $ (927,19629)
District Court - Division III (Rochester Hills)
District Court Division IV (Troy)
Probate Court - Estates and Mental Health
Total Administration of Justice
-10.36% Unav. Probation Fees ($88,235), Ordinance Fines
and Costs ($65,457), Assessments and PSI
($36,790), Refund Fees PD Def Attorney ($31,838)
and Late Penalty ($19,618) due to a decline in
caseload and a decrease in the public's ability to
pay Also Unfav. Filing Fees DCU ($55,805) and
GaiJnishment Fees ($31,535) due to a decrease in
the number of civil cases filed. In addition, Unfav.
Sta e Law Costs ($84,656) due to a decrease in
Stale violation caseload.
3.34% Fa v Refund Fees PD Def Attorney $68,677 due to
collation initiatives. Also Fay. Assessments and
PSI $24,105 and Assessment Fees $20,747 due to
hig er filings in those particular case types and
Show Cause Fee $9,561 due to the increased
number of cases scheduled for Show Cause
He ring in an attempt to collect outstanding fines
and costs; partially offset by Unfav, Ordinance Fines
and Costs ($49,465) due to a decline in caseload
and a decrease in the public's ability to pay.
4.56% Fav Gross Estate Fees due to an increase in fees
pai
-5.24%
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
District Court - Division I (Novi)
District Court - Division II (Clarkston)
Adopted
Budget
4,450,000.00
1,687,700.00
Amended
Budget
4,450,000.00
1,687,700.00
FY 2914
Actual
3,993,083.53
1,809,090.47
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(456,915.47) -10.27% Un v. Ordinance Fines and Costs ($274,815) and
Proiation Fees ($264,166) due to a decrease in the
pu fic's ability to pay and Filing Fees DCU ($38,258)
du to a decrease in the number of civil cases filed;
pa 'ally offset by Fay. State Law Costs $107,489
due to an increase in State violation caseload.
121,390.47 7.19% Fe. State Law Casts $115,931 due to an increase
in State violation caseload and Ordinance Fines and
Cots $82,957 due to collection efforts; partially
offSet by Unfav. Garnishment Fees ($33,595) and
Filing Fees DCU ($27,359) due to a decrease in the
nurpber of civil cases filed and Unfav. Probation
Fes ($16,055) due to a decline in caseload and a
de rease in the public's ability to pay.
3 of 12 1252014
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Adopted
Budget
Amended
Budget
FY 2014
Actual
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
-36.95% Urriav. Miscellaneous revenues of ($115,000)
largely for Narcotics Forfeiture receipts lower than
projected, available funds for transfer from
ReStricted Funds have not materialized;
Un:!avorable Extradition Recovery Fees of ($1,556);
Welfare Fraud Case Review of ($8,479);
Reimbursement General of ($38,296) from FOIA
and Recovery of Prosecution, anticipated receipts
have not materialized. Partially offset by favorable
EdUcational Training of $2,680; Forensic Lab Fees
o 128 and Microfilming of $2,075.
1254.07% Favorable receipt of Reimbursement General of
$25,204; partially offset by unfavorable DNA Testing
Fees of ($876); and Subpoena Fees of ($501) due
to fluctuations in volume of activity for the year.
97.20% FaJorable Commissions Contracts $51,014
receipted in this division but budgeted in Corrective
Services Div.; Fee Income of $3,931; Gun
Registrations of $59,135; Fingerprints of $50,195;
Photostats of $45,650: Registration Fees of
$37,085; Photographs of $557 all due to increases
in ctivity. Partially offset by unfavorable
Mi ceilaneous of ($545); Reimbursement of
Po tage receipts of ($4,900) which have not been
rea ized.
-12.62% Un avorable largely to reduced receipts of Diverted
Felbn revenue of ($640,185) due to lower number of
inmates with certain offenses that are billable to the
State; Reimbursement Salaries of ($101,244); Fee
income of ($22,446); Hospital Cost Recovery
($3 000); Commissions Contracts of ($34,546);
Clinic Charges of ($7,132); and Miscellaneous of
($5 019) due to less than anticipated activity.
Partially offset by favorable Reimb. Court Svcs.
$4,915; and OUIL Third Offense $19,858; Board
and Care receipts of $65,275 budgeted in the
Satellites Div,; Transportation of Prisoners of
$3,079; Reimbursement Contracts of $128,626;
Dental Service Fees of $638; and Inmate Board and
Carp of $147,111
Law Enforcement
Prosecuting Attorney 402,000.00 $ 402,000.00 $ 253,479.12 6 (148,520,88)
Sheriffs Office 1,900,00 1,900.00 25,727.41 23,827.41
Sheriff - Administrative Services 899,100.00 249,100.00 491,232.06 242,132.06
Sheriff - Corrective Services 2,868,266,00 3,518,266.00 3,074,195.40 (444,070.60)
4 of 12 12014
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Percent Explanation of Significant Variances
-23.08% Un avorable Board and Care receipts of ($74,737)
received in the Corrective Services Div., Reimb. of
Collin Services of ($55,720); partially offset by
favorable Reimbursement of Salaries of $9,696.
-20.03% Unfavorable receipts of Civil Action Service Fees of
($402,512) due to the decline in the number of
foreclosures, and civil service requests (see
coresponding favorability in Fees Civil Service
expense); Dispatch Services reduced receipts of
($16,075) partially offset by favorable
Reimbursement General of $337.
-0.38% Unfavorable OUIL Third Offense of ($35,000)
parhally offset in Corrective Services Div.; Sheriff
Special Deputies of ($125,519); Inspection of Boat
Livery of ($948); Miscellaneous of ($686); Wrecker
Service of ($540)and Reimbursement of Salaries of
($2,695) due to less than anticipated activity;
pa ja
7
y offset by favorable Fee Income of $6,714;
an Liquor Control Sheriff of $6,089.
20.88% F+rable Drug Testing of $182,028;
Reimbursement of Salaries $57,164; Confiscated
Prdperty $12,493; Miscellaneous of $5,344; and
Rellinds NET of $527 due to higher than anticipated
activity. Partially offset by unfavorable Refund
Fo nsic Lab Fees of ($50,000) and Forensic Lab
Fees of ($43,999) both due to the DNA Laboratory
pro act still in progress.
-1.66%
14.74% Fay. Certified Copies $254,706, Gun Permits
$73,924, Photographs $48,820, Forfeiture of Bonds
$413,700, Garnishment Fees $31,935, Jury Fees
$30,020 and CVR County Portion $19,387 due to
increased activity. Partially offset by unfavorable
Forfeiture of Surety Bonds ($47,150), Civil Action
Fees ($19,905), Motion Fees ($12,950), Assumed
NaMes ($12,366), Photostats ($5,588) and Notary
Commission ($5,428) due to less than anticipated
act vity.
Amount
Adopted Amended FY 2014 Favorable
Budget Budget Actual u o r a ta
Sheriff - Corrective Services Satellites 481,368,00 523,181.00 402,419.52 (120,761.48)
Sheriff - Emergency Response and Prepared. 2,065,898.00 2,088,400.00 1,670,150,24 (418,249.76)
Sheriff - Patrol Services 45,148,122.00 45,046,055.00 44,873,269.72 (172,785.28)
Sheriff-Investigative Forensic Services 783,391.00 783,391.00 946,948.33 163,557.33
Total Law Enforcement $ 52,650,045.00 $ 52,612,293.00 $ 51,737,421.80 $ (874,871.20)
General Government
Clerk - County Clerk 2,871,100.00 $ 2,859,700.00 $ 3,281,277.29 $ 421,577.29
5 of 12 12..17/2014
COUNTY OF OAKLAND
GENERAL FUND GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Clerk - Elections
Adopted
Budget
86,300.00
Amended
Budget
97,700.00
FY 2014
Actual
133,713.18
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
36,013.18 36.86% Fay Reimb General $25,007 due to providing
election services to cities and townships, Election
Fili g Fees Late $18,958 due to Corporation
Counsel efforts to collect on late filers, Passport
FeeS $3,025 and Nominating Filing Forfeitures
$2,800 due to increased activity. Partially offset by
unfav. Board of Canvasser Service Fee ($13,000)
and Voter Registration Application ($1,963).
Clerk - Register of Deeds & Micrographics 8,229,250.00 8,229,250.00 11,637,477,21 3,408,227.21 41.42% Fay Land Transfer Tax $3,498,797, Recording
Fees $137,297 and Mortgages $73,312 due to
increased activity. Also, Reimb General $44,000
due to reimbursement of Monument repair
exp nciitures by Road Commission for Oakland
Col.nty. Partially offset by unfavorable Deeds
($1 5 104) Enhanced Access Fee ($109,305),
Trtht Index ($40,040), Microfilming ($25,000),
Photostats ($23,090), Fed Tax Liens Cert of
Release ($20,000), and Chattel Mortgages
($12,407) due to reduced activity.
6 of 12 103'2014
COUNTY OF OAKLAND
GENERAL FUND ! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
5,352,934.96 84.29% Fav due to increased activity involving the sale of
to laced property, resulting in favorability for the
foil wing: Payments Other Than Anticipated
$5,223,611, Title Search Fees $83,673, Tax
Reerted Land Co Portion $61,824 Foreclosure
Notification Fees $18,549 and Deeds $9,061.
Further favorability is due to: Admin Fees $110,047
which is based on the Local Gov't Investment Pool
(LG P) participants daily cash balances and due to
the increased number of external LGIP participants.
Industrial Facilities Tax $302,190, Maintenance
Contracts $93,013, Tax Increment Finance
Aut lority/Downtown Development Authority
(TIFA/DDA) Recovery IFT $39,411, Tool and Die
Redovery Renaissance Zone (TDRRZ) Act 376
$11,309 and Service Fees $2,658 due to increased
activity. Partially offset by unfavorable Civil Action
Service Fees ($321,485), Tax Increment Finance
Authority/Downtown Development Authority
(TIFA/DDA) Recovery Ad Valorem ($181,059).
PILOT State Owned Land ($48,000), Tax
Statements ($40,364), and Delinquent Per Prop Tax
Admin ($4,870) due to less activity. Also
unfavorable, Alternate Energy ($4,500) due to
exp ration of credits and Election Filing Fees-late
{$3 025) due to collection of fees are being recorded
dire ctly to Clerk/ROD Elections Division.
Adopted Amended FY 2014
Budget Budget Actual
6,350.600.00 6,350,600.00 11,703,534.95
600.00 600.00 19,83315 19,233.75 3205.53% FS due to prescription program royalty fee income.
20,000.00 20,000.00 14,334.36 (5,565,64) -28.33% Unfav. Copier Machine Charges ($7,149) and
Miscellaneous ($1,357) due to increased on-line
I funt ionalities of downloading and a-mailing
do uments, Partially offset by favorable Reimb
Sal ries $2,841 due to unanticipated receipt of state
aid to public libraries.
7 of 12 1292014
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Water Resources Commissioner
Adopted
Budget
1,497,291.00
Amended
Budget
1,469,715.00
FY 2014
Actual
1,950,691.46
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
430,976.46 32.73% Fav - Soil Erosion Fees 6340,818 increase in
bull ing activity/permits due to improvement in the
housing market. Fav - Reimbursement General
$122,645 a result of administrative allocations to
special revenue and proprietary funds more than
anticipated. Fav - Reim bursement Salaries
Construction Administration $18,514 a result of
under estimated budget compared to actual amount
elig ble to charge back to prolects.
Total General Government
County Executive
County Exec - Compliance Office
County Exec - Corp Counsel
M&B - Equalization Division
M&B - Fiscal Services Division
19,055,141.00 $ 19,027,565.00 $ 28,740,862.21 $ 9,713,297.21 51.05%
230,000.00 $ 230,000.00 $ 333,178.70 $ 103,178.70 44.86% Favorable Refunds Misc due to increased rate and
usae for P-Card and increased members in Vendor
Incentive Program.
230.00 $ 230.00 100.00% FaVorable Reimb General due to collection of
Codnty Transfer Taxes.
3,185,602.00 3,233,968.00 3,326,022.10 92,054.10
500,000.00 500,000,00 544,496.07 44,496.07
2.85% Fa
inc
8.90% Fa
Fe
the
orable Reimb Equalization Services due to
eased contract billing.
o able Late Penalty $55,270 and Tax Intercept
$4,603 due to increased collection efforts by
Reimbursement staff partially offset by Court
Central Services - Support Services
Human Resources
HHS -Administration
386,500.00
475.00
386,500.00
475.00
325,556.62
436.25
(57,943.38)
(38.75)
Ordered Board and Care ($17,142).
-14.99% Ur4ev. Standard Mail ($66,894) due to revenue less
than expected, offset by fay. $15,509 Metered
PoStage and partially offset by the fav. Marl
Handling-Postage expenses; Unfav. Commission
Vending Machines ($5,559) due to reduction in
vending commission rate.
-8.16%
0.00%
8 of 12 1302014
COUNTY OF OAKLAND
GENERAL FUND GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
HHS - Health Division
Adopted
Budget
3,021,926.00
Amended
Budget
3,021,926.00
FY 2014
Actual
3,398,162.09
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
376,236.09 12.45% Fa . Reimb General $436,056 due to grant
ad inistrative overhead. Fay. Immunizations
$2 ,812 due to increased demand and partially
offset by unfav. revenue from Tdap Vaccine Fees
($40,063); MCV4 Vaccine ($28,341); Clinic Charges
($14,823). Fav. Food Service Licenses $84,299;
Pe its $69,893; and Flu 3rd Party $41,296 due to
inc ased demand. Fay. Inspection Fees $30,917
due to increased demand and partially offset by
unfav. revenue from Licensed Facility Inspections
(616.520). Fay. Rabies Vaccine Fees $29,286 due
to iMproved payments through greater participation
by insurance providers. Partially offset by 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. Drff Between Chg and fait
Pa}1. ($85,685) due to the difference between
insdrance billing and reimbursements. Unfav Flu
Vadcine Fees ($65,431) due to Access Oakland
revenue distribution adjustment under review and
will be adjusted in FY15 if necessary. Unfav.
Hepatitis Vaccine ($45,895) due to the
administration of free vaccines from State. Unfav.
Lahoratory Charges ($11,618) due to decrease in
dernand of lab services from Children's Village.
HHS - Children's Village
HHS - Homeland Security
Public Services - Veterans Services
Pubric Services - Community Corrections
2,912,496.00
230,000.00
2,865,000.00
231,000.00
2,850,122.93
208.00
500.00
215,919.26
(14,877.07)
208.00
500.00
(15,060.75)
-0.52% Un v. Board and Care ($262,796) due to a
redLiction of in Oakland County OHS wards along
with timing in the receipt of funds as amounts not
expected to be received within 60 days are recorded
as deferred inflows of resources. Partially offset by
fay Out County Board and Care $248,211 due to an
increase in out of County OHS wards.
100.00% Educational Training due to revenue received from
CP supplies and equipment rental.
100.00% Fa orable Reimbursement General due to data
tra sfer fee reimbursement from Michigan Veterans
Affairs Agency (MVAA).
-6.53% Unvorable Fee Income due to less than
ant cipated court referrals to the Weekend and
Weekday Alternative for Misdemeanants (VVWAM)
Prdaram.
9 of 12 1342014
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
4,297.55 20.46% Favorable Reirnb General $4,297 due to an
increased number of participants in Natural
Science/Horticulture classes.
42,023.37 13.64% Favorable Cremation Approval Fee $30,595 due to
increased cremations vs burials and favorable
Autopsies $10,000 due to increased demand.
119,692.86 13.27% Favorable Sale of Licenses 5194,145 due to a
successful dog census conducted within our service
areas partially offset by Animal Sterilization Fees
($53,170), Animal Shots ($12,322) and Adoptions
($9,341) due to lower fees charged in an effort to
increase adoptions while competing for a grant
thro6gh the ASPCA.
0.00%
180.63% Fav due to reimbursement of salary for Marketing
Coordinator position for representing the Arts
CoLlncil and administering the mini grant program
for FY2014.
10.36% Fav due to Fire & Ice Festival and No Haz Program
revenue higher than anticipated.
Public Services - MSU Extension
Public Services - Medical Examiner
Public Services - Animal Control
Adopted
Budget
21,000.00
308,000.00
917,895.00
Amended
Budget
21,000.00
308,000.00
902,195.00
FY 2014
Actual
25,297.55
350,023.37
1,021,887.86
Public Services - Circuit Court Probation
Economic Dev. & Comm. Affairs - Admin 5,204.00 14,603.92
Economic Dev. & Comm. Affairs - PEDS 441,651.00 458,651.00 606,174.07
9,399.92
47,523.07
6.18%
24.96% Fa v primarily due to Commission Public Telephone
$203,338 and Miscellaneous $21,413 including Tr-
Party refunds from local units and Unclaimed
Property from the State.
Total County Executive 12,155,545.00 $ 12,163,919.00 $ 12,915,818.78 $ 751,899.78
Non-Departmental
Non-Dept - Charges for Services 962,000.00 5 962,000.00 1,202,148.64 240,148.64
1,202,148.64 $
$ 111,360,700.14 $
8,415,106.69 $
240,148.64
8,903,278.14
715,106.69
Total Non-Departmental
Total Charges for Services
INDIRECT COST RECOVERY (640100)
INVESTMENT INCOME (655000-655999)
District Courts (Div. I - IV)
Sheriff Corrective Services
Sheriff Investigative/Technical Services
Treasurer
962,000.00 $
102,483,531.00 $
7,700,000.00 $
2,400.00 $
40,000.00
962,000.00
102,457,422.00
7,700,000.00
2,400.00 $
40,000.00
24.96%
8.69%
9.29% Favorable due to increased activity related to
conStruction projects, grants, and proprietary funds.
2,586.45 $
15.88
277,055.87
186.45 7.77% Favl due to income investment base and market
rat adjustments.
0.00%
15.88 100.00% Fa receipts on miscellaneous investments
237,055.87 592.64% Fay' based on reallocation of interest income for
land sale activity and due to one-time capital gain
real zed from redemption of Certificates of
Participation which was held in the County's
invstment portfolio.
10 of 12 1322014
COUNTY OF OAKLAND
GENERAL FUND ! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Clerk/Register of Deeds
Economic Development
Non-Departmental
Adopted
Budget
2,500.00
1,800,000.00
Amended
Budget
2,500.00
1,800,000.00
FY 2014
Actual
47,523.54
2,713,252.36
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
45,023.54 1800.94% Fav due to investment base and reallocation of
one-time capital gain realized from redemption of
Certificates of Participation which was held in the
Conty's investment portfolio.
0.00%
913,262.36 50.74% Fa v - primarily due to one-time capital gain realized
from redemption of Certificates of Participation held
in tne County's investment portfolio.
Total Investment Income 1,844,900.00 $ 1,844,900.00 $ 3,040,444.10 $ 1,195,544.10 64.80%
OTHER REVENUES (670000-695500)
Circuit Court 75,558.00 $ 69,740,00 $ (5,818.00) -7.70% Unfav. due to sufficient grant funding and therefore,
no additional funding was needed from the Restore
Foundation. 'See expenditure offset in Transfers
Out account in the Judicial Administration Division.
209.40 209.40 100.00% Eav due to Cash Overages and Prior Years
AdjUstments.
3.00 3,00 100.00%
0.00%
12,260.82 7,260.82 145.22% Fa rabie County Auction receipts of $4,550 over
bud et offset by unfav County Auction in Patrol
Ser,ices, Fay Enhancement Funds of $2,711.
287.00 287.00 100.00% Refund of Prior Years Expenditures of $275; and
Cash Overage of $15.
201.82 100.00% Refund Prior Years Expenditures.
101,126.13 100.00% Pridr Years Adjustments.
(3,090.18) -1.63% Unfavorable County Auction of ($6,000) partially
offset by favorable County Auction in Sheriffs Office
Div'sion and Refund of Prior Years Expenditures of
$2,910. Favorable receipt of Insurance Recoveries
of 183,718 for replacement of helicopter video
ant nna damaged in storm.
56,187.87 56,187.87 100.00% Refund of Prior Years Expenditures.
4,255.27 4.255.27 100.00% Fa due to Cash Overages.
1,240.03 1,240.03 100.00% Fa rable due to Cash Overages of $789 and
ref nd of $451 from vendor for office supply
expenditure.
4,267,00 4.267.00 100.00% Fay. contributions due to voluntary donations for
elected officials fringe benefits.
District Court
Probate Court
Prosecuting Attorney
Sheriff Office
Sheriff -Administrative Services
Sheriff - Corrective Services
Sheriff - Emergency Prep and Communications
Sheriff - Patrol Services
5,000,00
6,000.00
5,000,00
189,718.00
Sheriff - Investigative/Forensic Svc
Clerk/Register of Deeds
Treasurer
Board of Commissioners
201.82
101,126.13
186,527.82
Library Board
0.00%
Water Resources Commissioner 1,745.78 1,745.78 100.00% Fay Refund of Prior Years Expenditure.
Human Resources 0.00%
11 of 12 13332014
40,794,866.00 $ 43,925,072.00 43,935,757.21 $ 10,685.21
4,427,327.00
36,751,111.00
4,626,247.00
36,937,353.00
4,384.29
63,500.00
1,000.00
49,825.64
376,866.70
1,300,059.00
4,626,246.90
36,950,754.55
4,384.29
1,000.
-
00
(30,400.36)
(102.726.
-
30)
(140,429.00)
(0.10)
13,401.55
63,500.00
43,700.00 86,226,00
417,500.00 479,593.00
140,428.00 1,440,488.00
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2014 YEAR END REPORT
Central Services - Support Services
Facilities Management Engineering
Health Division
Children's Village
Adopted
Budget
3,800.00
Amended
Budget
3,500.00
14,389.00
3,200.00
FY 2014
Actual
925.97
5,358.57
92,728.89
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(2,574.03) -75.63% Unfav. County Auction ($2,874) due to less than
expected auction proceeds, partial offset by fav.
Auction Expense.
(14,389.00) -100.00% Untev. Refund Prior Years Expenditure per MR
14035 related to the sale of West Oakland Office
Building in Walled Lake; all proceeds were recorded
in te Building Fund.
2,158.57 67.46% Fa . due to County Auction 81,051; Donations
$500; Prior Years Revenue $400; Cash Overages
$18B; Refund Prior Years Expenditure $60.
92,728.59 100.00% Fay. Refund Prior Years Expenditure $63,273 as a
result of final cost settlement with Waterford School
District for 2012/2013 along with fav. Prior Years
Adj strnents $29,117 to correct prior year
ac ual/reversal.
1,708.98 1,708.98 100.00% Fa . Transfer In for Mandy's Place 1st Floor
Renovation project closeout.
24,245.78 24,245.78 100.00% Fa. Refund Prior Years Expenditure primarily due
to the recovery of costs associated with accidental
damage caused to one outdoor warning system.
Revenue favorability is offset in expenditure
accounts (Maintenance Contract and Tornado Siren
Equip)
Children's Village - Transfers In
Homeland Security
0.00%
100.00% Fa orable due to prior year adjustment
0.00%
100.00% Fey Refund Prior Years Expenditure
-42.22% Un v due to lower than anticipated receipts.
0.00%
-21.42% Un v. due to less than anticipated Prior Years
Adj stments.
-9.75% Un v. operating Transfers In from Law
En rcement Enhancement Lab Fees fund
0.00%
0.04% Fav due to transfers from the Project Work Order
Fund for special projects.
0.02%
-100.00%
-100.00%
-100.00%
Public Services
Public Services - Animal Control-Other Revenues
Public Services - Animal Control-Transfers In
Economic Development & Comm Affairs
Economic Development - Contributions
Non Departmental - Donations
Non-Dept - Sundry
Sheriffs' Transfers
Treasurers' Transfers
Non-Departmental - Transfers In
Total Other Revenues
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances and Carry forwards 2,471,590.50
Use of Prior Yrs Fund Balance 33,754,856.00 $ 35,580,546.00
Total Planned Use of Fund Balance 33,754,856.00 $ 38,052,236.50 $
(2,471,690.50)
(35,580,546.00)
- $ (38,052,236.50)
TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 419,293,798.00 $ 432,867,414.50 $ 407,783,065.66 $ (25,084,348.84) -5.79%
12 of 12 1342014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Personnel Expenditures
Operating Expenditures
$ 8,263,557.00 $ 8,264,019.00 $ 7,658,124.08 $
92,176.00 305,488.20 205,940.20
605,894.92
99,548.00
7.33% - Fay. due to underfilled and Vacant positions.
32.59% - Fay. Special Projects $126,895 due to the distribution of
Judicial Technology funds from the State and Judge On-Line
project (MR #09017) used fel- courtroom technology
improvements and Expendable Equipment $50,080. Carry
forward requests are included in the year end amendments for
these items. Also Fay., Office Supplies $15,805 due to lower
than anticipated use; partially offset by Unfav, Library
Continuations ($90,675) due to higher than anticipated use.
(26,906.48) -6.69% - Unfav. Info Tech Operations due to higher than anticipated
use.
5,818.00 0.00% Fay. Transfer Out no additional funding was needed from the
Restore Foundation donation to cover grant program costs.
*See Unfav. 'Other Revenues" for offset.
Internal Support Expenditures 340,708.00 401,962.00 428,868.48
Transfer Out 75,558.00 69,740.00
684,354.44 7.56%
-3.35% - Unfav. due to an emergency salary position (#11305) that is
charged to this division but pot budgeted in the salary forecast;
however overll Personnel ekpenditures for Circuit Court are
favorable.
69.94% - Fay. due to a reduction in tt e use of Visiting Judges $29,050.
Also Fav. Professional Services $4,000, Equipment
Maintenance $3,300 and Software Support Maintenance
$2,600, Metered Postage $8,180 and Computer Supplies
$6,646 due to lower than anticipated use.
2,98% - Fay. Convenience Copier/Info Tech Managed Print Svcs
$2,705, Telephone Commu -rications $2,292 and Info Tech
Operations $207 due to lower than anticipated use.
$ 8,696,441.00 $ 9,047,027.20 $ 8,362,672.76 $
Business Division
Personnel Expenditures $ 1,647,954.00 $ 1,643,399.00 $ 1,698,387.42 $
Operating Expenditures 77,234,00 77,234.00 23,213.55
Internal Support Expenditures 172,096.00 174,772.00 169,565.85
(54,988.42)
54,020.45
5,206.15
$ 1,897,284.00 $ 1,895,405.00 $ 1,891,166.82 $ 4,238.18 0.22%
Civil! Criminal Division
Personnel Expenditures $ 2,021,095.00 $ 2,008,332.00 $ 1,905,920.85 $ 102,411.15 5.10% - Fay. due to underfilled and acant positions.
11/26/2014
35
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
EXPLANATION OF SIGNIFICANT VARIANCES
24.43% - Fay. Defense Attorney Fee payments $794,385, Attorney Fees
Mediators $82,800, Juror Fes and Mileage $258,770,
Transcript on Appeals $30,229 and Interpreter Fees $26,798
due to a decline in caseload. In addition, Fay. Office Supplies
$32,318, Printing $27,103 aid Metered Postage $27,092 due
to lower than anticipated use.
5.92%. Fav. due to underfilled and Vacant positions.
36.58% - Fay, due to decrease in placements to State Institutions
$4,534,226 and Priv Institutrons Residential $6,062. Also, Fay.
Fees Guardian Ad Litem 81112,611 due to decrease in
caseload and Professional Services $121,979 due to a lower
than anticipated use; offset by unfavorable Non-Dept Child
Care Subsidy Revenue (50% Reimbursement).
0.56% - Fay. Info Tech Operations $36,705 due to lower than
anticipated use; partially offset by Unfav. Convenience
Copier/Info Tech Managed print Svcs ($22,516) and
Equipment Rental ($6,627) idue to higher than anticipated use.
0.00% - Fay. Variance is due to the Friend of the Court fund requiring
less than anticipated fundinb primarily as a result of nine full-
time positions being underfi led with lower level or part-time
employees.
Operating Expenditures 5,221,944.00 5,221,944.00 3,946,385.92 1,275,558.08
Internal Support Expenditures 2,508,638.00 2,918,614.00 2,867,611.71
Transfers Out
$ 9,751,677.00 $ 10,148,890.00 $ 8,719,918.48 $
Family Division/Juvenile Maint
Personnel Expenditures $ 11,045,128.00 $ 11,121,169.00 $ 10,462,509.73 $ 658,659.27
Operating Expenditures 13,230,661.00 13,230,661.00 8,391,460.65 4,839,200.35
Internal Support Expenditures 1,576,402.00 1,581,028.00 1,572,199.31 8,828.69
Transfer Out 5,002,496.00 5,015,197.00 4,357,389.67 657,807.33
51,002.29 1.75% - Fay. Info Tech Operations $56,112 due to lower than
anticipated use; partially offset by Unfav. Convenience
Copier/Info Tech Managed Print Svcs ($4,896) due to higher
than anticipated use.
1,428,971.52 14.08%
$ 30,854,687.00 $ 30,948,055.00 $ 24,783,559.36 $ 6,164,495.64 19.92%
11/26/2014
36
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
—.... —
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 22,977,734.00 $ 23,036,919.00 $ 21,724,942.08 $
18,622,015.00 18,835,327.20 12,567,000,32
4,597,844.00 5,076,376.00 5,038,245.35
5,002,496.00 5,090,755.00 4,427,129.67
1,311,976.92
6,268,326.88
38,130.65
663,625.33
5.70%
33.28%
0.75%
13.04%
$ 51,200,089.00 $ 52,039,377.20 $ 43,757,317.42 $ 8,282,059.78 15.91%
11/26/2014
37
$ 5,454,957.00 $ 5,533,410.00 $ 5,165,901.39 $ 367,508.61 6.64%
5 1,947,289.00 $ 1,947,289.00 $ 1,868,533.68 5
625,760.00 641,526.36 572,079.24
189,612.00 235,740.00 231,570.60
Total Division 1 - Novi
Division 2- Clarkston
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
Transfers Out
78,755.32 4.04% - Fay. due to turnover and underfilled positions.
69,447.12 10.83% Fay. Defense Attorney Fees $23,229 due to restructured caseload
schedule for defense attorneys. Fay. Software Support Maintenance
$9,880. Costs for the cash management system (MS) are calculated
based on caseload from the previous three years in addition to a
calendar year billing cycle t Also Fay. Electrical Service $7,346,
Medical Exam $5,300, Travel and Conference $4,668 and Printing
$3,869 is due to conscious effort to keep costs down. In addition,
Fay. Interpreter Fees $3,659, Juror Fees and Mileage $3,595,
Professional Services $3,199 and Computer Research Service
$2,848 is due to lower than anticipated use.
4,169.40 1.77% - Fast. Info Tech Operation $7,950 due to lower than anticipated use;
partially offset by Unfav. Telephone Communications ($2,608) and
Equipment Rental ($1,249) due to higher than anticipated use.
0.00%
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 205,668.00 $
7,300.00
205,668.00 $ 194,179.78 $
7,300.00 3,400.40
11,488.22 5.59% - Fay. due to turnover and underfilleci positions.
3,899.60 53.42% Fay. due to a reduction in the use of Visiting Judges $3,400 and Dry
Goods and Clothing $300
0.00%
0.00%
$ 212,968.00 $ 212,963.00 $ 197,580.18 $ 15,387.82 7.23%
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
$ 4,188,727.00 $ 4,188,727.00 5 3,906,926.55 $ 281,800.45
912,804.00 912,804.00 851,953.93 60,850.07
6.73% - Fay. due to turnover and undertilled positions.
6.67% - Fay. Medical Exam $28,083 due to the rebid of their substance
abuse contracts. Also Fay. Office Supplies $6,258, Postage-
Standard Mailing $6,000, professional Services $4,902, Personal
Mileage $4,487, Electrical Service $3,336, Equipment Maintenance
$3,000 and Software Support Maintenance $2,748 due to lower than
anticipated use. In additidn, Fay. Drug Testing $1,924 as a result of
negotiating a lower price tor test cups.
Internal Support Expenditures 353,426.00 431,879.00 407,020.91 24,858.09 6.76% - Fav. Info Tech Operations due to lower than anticipated use.
Transfers Out 0.00% -
Total Division 2- Clarkston $ 2,762,661.00 $ 2,824,555.36 $ 2,672,183.52 $ 152,371.84 5.39%
11382014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED AMENDED FY 2014
BUDGET BUDGET ACTUAL
--------- --------- - ----- ----- -----------
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Division 3- Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
5 3,737,862.00 $ 3,760,707.00 5 3,552,481.64 5 208,225.36
416,883.00 416,883.00 304,972.03 111,910.97
768,597.00 857,050.00 849,117.25 7,932.75
5,54% Fav. due to turnover and Lnderfilled positions.
26.84% - Fay. Defense Attorney Fes $35,255 due to a decrease in requests
for appointed counsel. Also Fay. Juror Fees and Mileage $15,904,
Postage-Standard Mailing $10,000, Printing $7,263, Travel and
Conference $7,252, Office Supplies $4,590, Medical Exam $4,380
and Computer Research Service $3,568 due to conscious effort to
keep costs down. In addition, Fay. Software Support Maintenance
$5,054 because costs for the case managment system (JIS) are
calculated based on caseload from the previous three years in
c addition to a calendar yea cycle. Furthermore, Fav.
Expendable Equipment $, ,180, Bank Charges $3,492, Personal
Mileage $3,286, Laborato Supplies $3,213, Membership Dues
$2,035 and Interpreter Fees $1,919 are due to lower than anticipated
use.
0.93% Fay. Info Tech Operations $12,393 due to lower than anticipated
use; parially offset by Unfav. Convenience Copier/Info Tech
Managed Print Svcs ($5,566) due to higher than anticipated use.
0.00%
5 4,923,342.00 $ 5,034,640.00 5 4,706,570.92 $ 328,069.08 6.52%
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
$ 2,239,451.00 $ 2,239,451.00 $ 2,123,306.73 $ 116,144.27 5.19% - Fay, due to turnover and t
479,207.00 479,207.00 486,883.42 (7,676.42) -1.60% - Unfav. Defense Atty Fees
for appointed counsel; pai
$11,945, Postage-Standa
and Personal Mileage $2,'
270,115.00 284,939.00 248,994.08 35,944.92 12.61% - Fay. info Tech Operation:
nderfilled positions.
($31,570) due to an increase in requests
tially offset by Fay. Electrical Service
d Mailing $5,000, Office Supplies $3,614
162 due to lower than anticipated use.
due to lower than anticipated use.
5 2,988,773.00 $ 3,003,597.00 5 2,859,184.23 5 144,412.77 4.81%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,318,997.00 $ 12,341,842.00 $ 11,645,428.38 $
2,441,954.00 2,457,720.36 2,219,289.02
1,581,750.00 1,809,608.00 1,736,702.84
696,413.62
238,431.34
72,905.16
5.64%
9.70%
4.03%
$ 16,342,701.00 $ 16,609,170.36 $ 15,601,420.24 $ 1,007,750.12 6.07%
11392014
$ 1,955,741.00 $ 1,955,741.00 $ 1,857,440.01 $ 98,300.99
709,943.00 807,611.00 804,309.76 3,301.24
619,411.00 694,763.00 691,854.72 2,908.28
$ 4,309,285.00 $ 4,309,285.00 $ 4,152,241.23 $ 157,043.77
739,424.00 837,092.00 814,457.67 22,634.33
916,628.00 996,108.00 995,888.75 219.25
-
Estates/Mental Health
Personnel Expenditures
Operating Expenditures
Internal Support
5.03% Fav. due to turnover and undo-tilled positions.
0.41% Fav. Expendable Equipment $31,417 (A carry forward request is included in
the year end report); Medical Services Probate Exam $17,013 and Fees
Guardian Ad Litem $15,525 due to a lower demand for these services; partially
offset by Unfav. Medical Services Guardianship ($28,163), Defense Attorney
Fees ($26,003) and Interpreter Fees ($6,603) due to a continued high demand
for these services.
0.42% Fay. Equipment Rental $16,019 and convenience Copier/Info Tech Managed
Print Svcs $15,177 due to lower than anticipated use; partially offset by Unfav.
Info Tech Operations ($27,533) due tr; higher than anticipated use.
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer Out
3.64%
2.70%
0.02%
$ 3,285,095.00 $ 3,458,115.00 $ 3,353,604.49 $ 104,510.51 3.02%
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
PROBATE COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/Administration
Personnel Expenditures $ 2,353,544.00 $ 2,353,544.00 $ 2,294,801.22 $ 58,742.78 2.50% Fay. due to turnover and undeffilled p sitions.
Operating Expenditures
Internal Support
Transfer Out
29,481.00 29,481.00 10,147.91
297,217.00 301,345.00 304,034.03
19,333.09 65.58% Fay. Library Continuations $8,063 due to efforts to reduce spending. In
addition, Fay. Visiting Judges $7,000 due to the Court limiting the use of
visiting judges, Court Reporter Servit $3,000, substitute court reporters are
not needed as often due to video cou rooms, and Travel and Conference
$2,000 due to less than anticipated u+.
(2,689.03) -0.89% Unfav. Info Tech Operations due to higher than anticipated use.
$ 2,680,242.00 $ 2,684,370.00 $ 2,608,983.16 $ 75,386.84 2.81%
$ 5,965,337.00 $ 6,142,485.00 $ 5,962,587.65 $ 179,897.35 2.93%
11/26/2014
40
23,335.33 4.34% Favorable Expendable Equipment $4,724, Metered
Postage of $5,539 Office Suppli ' $9,267 and Security
Supplies of $5,000. Partially offs t ($1,195) by Workshops
and Meetings, Extradition Fees, Library Continuations,
Expert Witness Fee and Mileage and Court Transcripts.
Operating variances overall are largely offset over the four
PA divisions due to personnel as igned to this division but
work across other divisions as di ected.
558.41 0.03% Favorable overall in Convenience Copier, Info Tech
Operations, partially offset by uniavorable Motor Pool
Lease Vehicles, Telephones, and Info Tech Managed Print
Services.
501,252.00 537,150.00 513,814.67
1,854,898.00 1,949,484.00 1,948,925.59
23,961.00 105,628.00 85,011.23 20,616.77 0.00% Favorable due to lower Victims o Crime (VOCA) grant
match requirement.
$ 4,551,792.00 $ 4,763,943.00 $ 4,693,848.83 $ 70,094.17
$ 9,481,095.00 $ 9,481,095.00 $ 9,057,260.29 $ 423,834.71
1.47%
4.47% Favorable due largely to a number of under filled positions
and positions assigned to this dis;.sion but actually working
across divisional disciplines.
23,296.00 23,296.00 30,178.63 (6,882.63) -29.54% Unfavorable Personal Mileage, p'artially offset by favorable
i
Personal Mileage in Appellate DiI.r. Operating variances
overall are largely offset over the four PA divisions due to
personnel assigned to this divisir n but work across other
divisions as directed. Overall th7 department is favorable in
this category,
0.00%
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET
BUDGET ACTUAL (UNFAVORABLE) PERCENT
EXPLANATION OF SIGNIFICANT VARIANCES
••n••••••••••••••n•••n•••nn•nn••n•41.....
Administration
Personnel Expenditures $ 2,171,681.00 $ 2,171,681.00 $ 2,146,097,34 $ 25,583.66 1.18% Favorable due largely to a number of under filled positions
and positions assigned to this division but actually working
across divisional disciplines.
855,589.00 863,055.00
Operating Expenditures
Internal Support Expenditures
Transfers
Litigation
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out 852,872.00 10,183.00 0.00% Favorable due to lower Cooperative Reimbursement
Prosecutor (CRP) grant match requirement.
4.12% $ 10,359,980.00 $ 10,367,446.00 $ 9,940,310.92 $ 427,135.08 11/26/2014
41
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
EXPLANATION OF SIGNIFICANT VARIANCES
Warrants
Personnel Expenditures
Operating Expenditures
$ 2,155,662.00 $ 2,155,662.00 $ 2,067,816.56 $ 87,845.44 4.08% Favorable due largely to a number of under filled positions
and positions assigned to this diriision but actually working
across divisional disciplines. Also, includes favorable
Overtime due to less than anticipated use.
3,199.00 3,199.00 4,019.02 (820.02) -25.63% Unfavorable Personal Mileage. Operating variances overall
are largely offset over the four PA divisions due to
personnel assigned to this division but work across other
divisions as directed. Overall th department is favorable in
this category.
Internal Support Expenditures 0.00%
Appellate
Personnel Expenditures
Operating Expenditures
$ 2,158,861.00 $ 2,158,861.00 $ 2,071,835.58 $ 87,025.42 4.03%
$ 1,792,303.00 $ 1,792,303.00 $ 1,717,184.00 $ 75,119.00 4.19% Favorable due largely to a number of under filled positions
and positions assigned to this dhrision but actually working
across divisional disciplines. Also, includes favorable
Overtime due to less than anticipated use.
8,458.00 8,458.00 3,720.41 4,737.59 56.01% Favorable Personal Mileage; offdet by unfavorable
Personal mileage in Litigation and Warrants Divisions.
Overall the department is favorable in this category.
Internal Support Expenditures 0.00%
$ 1,800,761.00 $ 1,800,761.00 $ 1,720,904.41 $ 79,856.59 4.43%
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 $ 14,988,358.19 $ 612,382.81
572,103.00 551,732.73 20,370.27
1,949,484.00 1,948,925.59 558.41
968,683.00 937,883.23 30,799.77
3.93%
3.56%
0.03%
3.18%
$ 18,871,394.00 $ 19,091,011.00 $ 18,426,899.74 $ 664,111.26 3.48%
11126/2014
42
77,100.74 3.71% Favorable Controllable Personnel due to turnover, under filled,
vacant and part-time positions.
(316,433.22) -27.17% Unfavorable Deputy Supplies (365,240) and Uniforms ($33,457)
due to actual expenditures higher than anticipated. Included in the
year end report is an encumbrance for Deputy Supplies. Partially
offset by favorable Office Supplies, Printing, and Uniform Cleaning
of $82,264 due to less than an jcipated use.
140,020.72 37.33% Favorable largely in Radio Communications $153,285 budgeted in
this division however actuals are incurred in the Corrective
Services division.
$ 2,075,053.00 $ 2,080,733.00 $ 2,003,632.26
1,107,738.00 1,164,621.70 1,481,054.92
375,057.00 375,057.00 235,036.28
103,136.00 103,136.00 0.00%
$ 3,557,848.00 $ 3,723,547.70 $ 3,822,859.46 $ (99,311.76) -2.67%
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
••n•••• ••••••n••••••n
16,625.12 0.98% Favorable Controllable Personnel due to reduced costs in Fringe
Benefits mainly in Hospitalization and retirement.
(79,144.64) -115.99% Unfavorable in Office Supplies of ($69,390) due to majority of dept.
supplies charged to this division but budgeted elsewhere, and
Communications of ($9,755) due to higher than anticipated
charges.
Sheriffs Office
Personnel Expenditures $ 1,691,742.00 $ 1,691,742,00 $ 1,575,116.88 $
Operating Expenditures 68,236.00 68,236.00 147,380,64
Internal Support Expenditures
Transfers
339,777.00 339,777.00 366,102.81 (26,325.81) -7.75% Unfavorable Motor Pool lease vehicles of ($24,741) in this division
is offset by favorability in the C rrective Services Div.; Unfav.
Telephone of ($2,159) due to increased usage and Motor Pool Fuel
Charges of ($574) due to higher fuel costs. Partially offset by
favorable Info Tech Operation of $1,148 due to less than
anticipated usage.
0.00%
$ 2,099,755,00 $ 2,099,755.00 $ 2,188,600.33 $ (88,845.33) 4.23%
31,616,915.00 $ 31,616,915.00 $ 31,024,961.61
Administrative Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Corrective Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
12/3/2014
591,953.39 1.87% Favorable Salaries $2,482,501 and Fringe Benefits $528,044 due
to vacant positions in Correct' ns. Partially offset by unfav.
Overtime expense of ($2,418, 92) incurred to offset the large
number of vacancies. Correctional Deputies are being trained at
the Correctional Academy to fi I the vacancies.
17.80% Favorable primarily due to Cortracted Services $1,318,837 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 offset the establishment of the DNA
Laboratory within the Investigative/Forensic Services Division,
(15,771.73) -0.20% Unfavorable ($147,360) largely in Radio Communications, charged
in this division but budgeted to Administrative Services division
offset primarily by favorable IT Operations $129,254.
43
8,644,414.00 8,423,372.63 6,923,627.12
7,529,064.00 8,034,785.00 8,050,556.73
1,499,745.51
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED AMENDED FY 2014
BUDGET BUDGET ACTUAL
—
Transfers 60,179.00 60,079.00
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
100.00 0.00%
EXPLANATION OF S GNIFICANT VARIANCES
Internal Support Expenditures 1,104,634.00 1,110,866.00 1,130,742.70 (19,876.70) -1.79%
Unfavorable due to increased usage of Overtime at the satellite
facilities ($903,535) caused by Hospital Watch, vacant positions,
prisoner transport, employee sick and other leaves, and East
Annex security; and fringe benefits ($214,658) related to overtime
fringes for Retirement, WorkersdCompensation, and FICA benefits.
Partially offset by favorable reg lar salaries of $386,732.
Unfavorable due to expenses charged to the Satellite Jail (e.g.
custodial supplies) of ($57,023) Dry Goods and Clothing of
($2,480), other expendable equ pment of ($1,500), and office
supplies of ($1,800), but are budgeted in the Corrective Services
Div. Partially offset by favorable Laundry and Cleaning of $27,339
and Equipment Maintenance of $5,489.
Unfavorable Motor Pool lease vehicle expense of ($13,842); and
Motor Pool Fuel Charges of ($8685) due to increased usage and
higher fuel costs, partially offset by favorable Insurance Fund of
$2,650.
$ 47,790,393.00 $ 48,135,251.63 $ 46,069,224.46 $ 2,076,027.17 4.31%
Corrective Services-Satellites
Personnel Expenditures $ 11,679,730.00 $ 11,759,445.00 $ 12,490,907.25 $ (731,461.25) -6.22%
Operating Expenditures 80,750.00 82,560.00 112,535.29 (29,975.29) -36.31%
Transfers 0.00%
$ 12,865,114.00 $ 12,952,872.00 $ 13,734,185.24 $ (781,313.24) -6.03%
Emergency Response and Preparedness
Personnel Expenditures $ 6,969,384.00 $ 7,024,981.00 $ 6,581,127.98 $ 443,853.02 6.32% Favorable Salaries $243,346 dle to turnover, Overtime $14,559
and Fringe Benefits $185,948.
Operating Expenditures 1,077,934.00 1,109,134.00 791,818.22 317,315.78 28.61% Favorable Employee Medical Eams of $27,467; Professional
Svcs, of $13,600; Uniforms of $ ,375; and Fees Civil Services
expense $389,026 is due to the decline in the number of
foreclosures, and civil service requests (see corresponding
unfavorability in Civil Action Service Fee revenues). Partially offset
by unfavorable Office Supplies of ($1,852); Software Support
Maintenance of ($23,930); Equipment Maintenance of ($81,571);
Equipment Rental of ($9,340); and Adjustment Prior Years Exp. of
($4,459).
Internal Support Expenditures 167,820.00 167,820.00 223,218.91 (55,398,91) -33.01% Unfavorable Info Tech Operations of ($45,050), Telephone
Communications of ($5,726) , and Convenience Copier/Info Tech
Managed Print Svcs of ($4,623) based on usage.
Transfers 0.00%
$ 8,215,138.00 $ 8,301,935.00 $ 7,596,165.11 $ 705,769.89 8.50%
44 12/3/2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
SHERIFFS OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
EXPLANATION OF S GNIFICANT VARIANCES
Patrol Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$46,116,840 $ 45,966,715.00 $ 44,472,592.10 $ 1,494,122.90 3.25% Favorable projected Salaries of $659,761, overtime $355,092;
other fringe benefits of $94,687 and overtime fringes of $1,951,503;
partially offset by unfavorable Retirement of ($1,206,828) Social
Security of ($270,844), and VVo kers Compensation of ($89,248).
638,670.00 1,607,070.37 1,212,420.95 394,649.41 24.56% Favorable Equipment Maintena ce of $35,094; Equipment Rental
of $30,651; Rent of $47,915; N rth Oakland Sub Station of
$11,000; Deputy, Custodial, and Diving Supplies of $40,498; Gas
Oil and Grease of $30,935; Offi ,Le Supplies of $17,858; Uniforms of
$59,642; and Misc. Capital Outl6y of $219,000 (see unfav. offset in
Investigative and Forensic Svc.) related to DNA Lab Equipment
expenditures. Partially offset b unfavorable K-9 Program of
($18,414), and Clothing Allowa ce of ($5,865), Towing and Storage
Fees of ($9,465). Adjustment o , Prior Years Revenue of ($64,200)
to correct double posting of SOM Wire dated 11-9-12. Revenue
was credited twice on JE 154344; adjustment in FY 2014 to relieve
the receivable and adjust for the FY 2013 revenue that was
recognized in error.
4,574,198.00 5,186,954.00 4,966,131.49 220,822.51 4.26% Favorable Info Tech Operations of $75,875; Insurance Fund
$30,090; Equipment Rental of $21,726; and favorable Motor Pool
lease vehicle expense of $136,513. Partially offset by unfavorable
Motor Pool Fuel Charges of ($19,114) due to increased fuel costs;
Info Tech Managed Print Svcs. of ($3,167); Radio Communications
of ($8,396); and Info Tech Equipment Rental of ($12,704).
Transfers 36,695.00 268,212.00 268,212.00 0.00%
Investigative/Forensic Svcs
Personnel Expenditures
(563,388.73) -39.26% Unfavorable Forensic Lab Enhancements encumbrances of
($294,000) and Misc. Capital Outlay expenditures of ($413,954) fur
DNA and Forensic Lab equipment; and Professional Services
expense of ($72,370) for forensic lab certification and consulting
service. In addition unfavorable Laboratory Supplies of ($96,426);
Drug Testing of ($54,610); Fee Civil Service of ($40,300).
Partially offset by favorable Contracted Service and Commodity
expenses of $408,271 mostly related to unspent DNA Lab
appropriations, e.g. Material an;5upplies, Office Supplies, Photo
Supplies, Fingerprint Supplies, pendable Equipment, Contracted
Services, Equipment Rental, Liquor and Gambling Evidence, and
cl Membership Dues; all expecte to increase when the new DNA Lab
becomes operational.
$ 51,366,403.00 $ 53,028,951.37 $ 50,919,356.55 $ 2,109,594.82 3.98%
$ 7,932,263.00 $ 7,932,263.00 $ 8,004,449.13 $ (72,186.13) -0.91% Unfavorable Salaries and Fringe Benefits largely due to overtime.
Operating Expenditures 754,133.00 1,434,978.50 1,998,367.23
12/3/2014 45
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
(243,058.22) -12.50% Unfavorable Motor Pool lease ‘;iehicle expense of ($131,799) offset
by favorability in other divisions]; Motor Poo] Fuel Charges of
ADOPTED AMENDED FY 2014
BUDGET BUDGET ACTUAL
Internal Support Expenditures 1,943,950,00 1,944,936,00 2,187,99422
Transfers 334,086.00 840,267.00 744,879.97 95,387.03 11.35%
($18,015) due to increased usa e and higher fuel costs. Also,
unfavorable Info Tech Operati is ($79,994), Radio
Communications of ($11,558) dnd Convenience Copier/Info Tech
Managed Print Svcs. of ($1,692) due to higher than anticipated
usage.
$ 10,964,432.00 $ 12,152,444.50 $ 12,935,690.55 $ (783,246,05) -6.45%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 108,081,927.00
12,371,875.00
16,034,500.00
370,781.00
$ 108,072,795.00 $ 106,252,787.21
13,889,973.20 12,667,204.38
17,160,195.00 17,159,783.14
1,271,794.00 1,176,306.97
$ 1,820,007.79
1,222,768.82
411.86
95,487.03
1.68%
8.80%
0.00%
0.00%
$ 136,859,083.00 $ 140,394,757.20 $ 137,256,081.70 $ 3,138,675_50 224%
12/3/2014
46
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 754,579,00 $ 754,579.00 $ 721,960.94 $ 32,618.06 4.32% Fav. due to employee on short term leave.
73,187.00 33,677.00 14,626.10 19,050.90 56,57% Fay. Office Supplies $6,738, Travel ar'd Conference $5,760,
Printing $2,613, Equipment Maintenar ce $1,000, Expendable
Equipment $1,000, Workshops and Meetings $837, Freight and
Express $617 and Fees-Per Diem $400 due to less than
anticipated use.
65,935.00 74,635.00 73,471.13 1,163.87 1.56% Fay. Telephone Communications $2,565, Info Tech Operations
$1,170 and Motor Pool $1,050 due to iless than anticipated use;
partially offset by unfavorable Conven ence Copier ($3,624) due
to increased activity.
0.00%
$ 893,701.00 $ 862,891.00 $ 810,058.17 $ 52,832.83 6.12%
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
County Clerk (Vital Stats & Legal Rees)
Personnel Expenditures $ 3,545,595.00 $ 3,545,595.00 $ 3,027,325.43 $ 518,269.57 14.62% Fay. due to turnover, undeiffiled, vacant and part-time positions.
Operating Expenditures 287,009.00 330,896.00 199,679.99 131,216.01 39.65% Fay. Court Transcripts $55,510 due to prosecutors ordering
fewer transcripts; Professional Services $38,542, Office
Supplies $29,948, Personal Mileage $5,454, Travel and
Conference $5,225, Membership Dues $3,145, Freight and
Express $2,924, Printing $2,095, VVor shops and Meetings
$2,000 and Equipment Maintenance 1,560 due to less than
anticipated use. Partially offset by unfavorable Adj Prior Years
Revenue ($10,000) due to refunding crf Surety Bonds, Charge
Card Fee ($3,310) and Metered Postage ($1,502) due to
increased activity.
Internal Support Expenditures 666,592.00 806,696.00 776,675.98 30,020.02 3.72% Fay. Telephone Communications $15
$10,867 and Convenience Copier $4,
anticipated use.
001, Info Tech Operations
50 due to less than
Transfers 0.00%
$ 4,499,196.00 $ 4,683,187.00 $ 4,003,681.40 $ 679,505.60 14.51%
11/26/2014
47
Jury Commission
Personnel Expenditures
Operating Expenditures
$ 16,826.00 $ 16,826.00 $ 14,672.50 $
68,776.00 68,776.00 55,436.05
Internal Support Expenditures 36,308.00 36,817,00 36,206.38
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
2,153.50
12.80% Fay. Due to part-time position working
13,339.95 19.40% Fay. Metered Postage $8,363 Printing
Miscellaneous $1,000 due to less tha
610.62 1.66% Fay. Info Tech Operations $406 and
due to Less than anticipated use.
less than 1,000 hours.
$3,915 and
anticipated use.
onvenience Copier $204
$ 121,910.00 $ 122,419.00 $ 106,314.93 $ 16,104,07 13.15%
Department Total
Personnel Expenditures $ 7,589,431.00 $ 7,589,431.00 $ 6,663,630.40 $
Operating Expenditures 1,431,544.00 1,435,921.00 851,644.43 $
Internal Support Expenditures 1,331,097.00 1,489,320.00 1,456,783.05 $
Transfers
925,800.60 12.20%
554,276.57 35.60%
32,536.95 2.18%
0.00%
$ 10,352,072.00 $ 10,514,672.00 $ 9,002,057.88 $ 1,512,614.12 14.39%
11/28/2014
49
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 3,265,569.00 $ 3,272,473.00 $ 3,060,212.26 $ 212,260.74 6.49% - Fay. Turnover, vacant and un er-filled positions.
Operating Expenditures 4,606,640.00 4,752,204.86 4,624,279.18 127,925.68 2.69% Fay. Title Search $253,550, Mailing Fees $153,000, Charge
Card Fee $53,700, Computerupplies $19,418, Twp & City
Trees Bond $10,205, Office supplies $6,380 and Personal
Mileage $3,556 due to less than anticipated use. Also favorable
Software Rental Lease Purchase $87,000. A FY 2015 budget
amendment will be made in tile first quarter forecast to re-
appropriate funds to cover th remaining expenditure needed to
pay off the purchase of the ch ck writing software. Partially offset
by unfavorable, Foreclosure otification ($163,706), Recording
Fee-Forfeiture Certification ($13,354), Recording Fee-
Redemption Cert. ($16,022) a d Register of Deeds ($5,972)
which is offset with revenue f vorability due to land sale activity.
Also unfavorable, Contracted Services ($194,428), Printing
($38,687), Rent ($8,250), Fe s Civil Service ($5,694) and
Recording Fees ($5,398) due to increased use. In addition, Adj
Prior Years Revenue ($8,563 is unfavorable due to a refund for
cancellation of Land Sale bid and adjustments to other land sale
bids due to outstanding prior Oar property tax levy.
Internal Support Expenditures 562,703.00 1,023,287.00 1,023,096.40 190.60 0.02% - Fay. Equipment Rental $465, Telephone Communications $84
and Info Tech Operations $43 ; partially offset by unfavorable
Convenience Copier ($404),
Transfers Out 120,000.00 120,000.00 120,000.00 100.00% Fay. Due to no transfers requ red.
Division Total
$ 8,554,912.00 $ 9,167,964.86 $ 8,707,587,84 $ 460,377.02 5.02%
Department Total $ 8,554,912.00 $ 9,167,964.86 $ 8,707,587.84 $ 460,377.02 5.02%
11/26/2014
50
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 2,096,125.00 $ 2,096,125.00 $ 2,002,610.73 $ 93,514.27 4.46% - Fay. due to underfilling positions with part-time employees.
Operating Expenditures 440,505.00 535,875.00 $ 419,825.59 116,049.41 21.66% - Fay. Special Projects $34,631. A carry forward request is included in the year end .
report for the completion of the special projects. Also, favorable Workshops and
Meetings $23,579, Travel and Conference $12,437, Personal Mileage $10,288,
Public Information $8,335, Legal Expens; $8,000, Legislative Expense $8,000,
Printing $7,541, Professional Serv-Annul I Audit $7,500 and Professional Services
$3,040 due to less than anticipated use. Partially offset by Capital Outlay
Miscellaneous ($15,386) due to purchase of furniture.
Internal Support Expenditures 210,268.00 221,442.00 $ 212,848.86 8,593.14 3,88% - Fay. Info Tech Operations $6,099 and Cnvenience Copier $2,559 due to less
than anticipated use.
$ 2,746,898.00 $ 2,853,442.0D $ 2,635,285.18 $ 218,156.82 7.65%
Department Total
Personnel Expenditures $ 2,096,125.00 $ 2,096,125.00 $ 2,002,610.73 $ 93,514.27 4.46%
Operating Expenditures 440,505.00 535,875.00 419,825.59 116,049.41 21.66%
Internal Support Expenditures 210,268.00 221,442.00 212,848.86 8,593.14 3.88%
$ 2,746,898.00 $ 2,853,442.00 $ 2,635,285.18 $ 218,156.82 7.65%
11/26/2014
51
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures $ 564,374.00 $ 564,374.00 $ 495,482.35 $ 68,891.65 12.21% Fay. due to employee on sho term disability.
Operating Expenditures
Internal Support Expenditures
367,820.00 367,820.00 360,491.02
490,118.00 494,697.00 481,094.76
7,328.98 1.99% Fay. Software Support Maintenance $6,011, Office Supplies
$2,673, Travel and Conference $1,500, Fees-Per Diem $1,380,
Workshops and Meeting $1,202, and Special Projects $1,060
due to less than anticipated use; partially offset by unfavorable
Library Continuations ($4,285) and Periodicals Books Publ
($3,894) due to increased activity.
13,602.24 2.75% Fay. Info Tech Operations $1 ,844 and Convenience Copier
$2,220 due to lower than antiOipated use.
Transfers
$ 1,422,312.00 $ 1,426,891.00 $ 1,337,068.13 $ 39,822.87 6.30%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 564,374.00 $ 564,374.00 $
367,820_00 367,820.00
490,118.00 494,697.00
495,482.35 $
360,491.02
481,094.76
68,891.65
7,328.98
13,602.24
12.21%
1.99%
2.75%
$ 1,422,312.00 $ 1,426,891.00 $ 1,337,068.13 $ 89,822.87 6.30%
11/26/2014
52
Internal Support Expenditures
Transfers
Division Total
106,109.14 2.19% Fey-Drain Equipment Labor $63,925, Drain Equipment $14,623 and Info Tech
Operations $13,411 a result of the budget al °cation being over estimated. Fay -
Convenience Copier/Info Tech Managed Print Services $17,414 due to less than
anticipated use. Unfav - Insurance Fund (7,730) due to an increase in the
number of random drug tests.
56,165.00 56,185.00 47,313.00 8,852.00 15.76% Fav - Operating Transfers Out $5,257 is offs t in the Drain Equipment line item
for the Chapter 4 & 18 drain payment of prin ipal and interest on the drain
storage building and $3,595 utilized for Con truction Drain Maintenance Unit
allocation.
$ 5,287,716.00 $ 5,656,580.16 $ 5,485,996.89 $ 170,583,27 3.02%
4,528,309.00 4,843,459.00 4,737,349.86
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNI_FiCANT VARIANCES
Water Resource Commissioner
Personnel Expenditures $ 215,267.00 $ 215,257.00 $ 212,341.52 $ 2,925.48 1.36% Fay - due to actual fringe benefits less than nticipated.
488,992.51 52,696.55 9.73% Fay - Contracted Services $134,262 due to anticipated SAW grant spending not
occurring and decreased spending on Soil rosion corrective action issues. Fay
- Professional SVC-Consultants and Frofes ional Services $30,420 due to less
spending on these services related to soil erosion and environmental issues.
Fay - Education Programs $19,678 due to reduced spending for Soil Erosion
education programs to inform the public on he usage of soil erosion products.
Fav - Stream Gauge Program $18,075 a re ult of the Environmental Unit
spending less on this required Michigan DEOIllti program. Fay - Training-Education
Supplies $8,777 based on Environmental Unit spending less on education
materials to train the public on environmental issues. Fav - Workshops &
Meeting $5,516 based on required needs to maintain knowledge of drain and
water issues. Fav - Training $5,000 based on less spending for ISO and
hazardous material training. Fav - Expendaitile Equipment Expense $4,851
because budget exceeded actual spending needs on these items. Fay -
Publishing Legal Notices $3,000 a result of a decrease in the work that requires
public notice ads. Fav - Equipment Rental $2,482 due to a decrease in specialty
equipment needed for projects that don't perta in to any assignable drain, lake,
water or sewer system. Fav - Laboratory F es $2,000 because Environmental
Unit was able to charge water samples dire tly to various systems. Fav -
Printing $11,947, Uniforms $8,365, Laundry Cleaning $3,271 and Membership
Dues $2,208 the result of less demand for t ese items. Unfav - Legal Services
($192,852) due to legal service cost on Petti one Lake issues. Unfav - Office
Supplies ($18,532) based on actual office si4pply needs.
Operating Expenditures 487,975.00 541,689.16
Department Total $ 5,287,716.00 $ 5,656,580.16 $ 5,485,996,89 $ 170,583.27 3,02%
11/26/2014
53
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
EXPLANATION OF SIG!IFICANT VARIANCES
Administration
Controllable Personnel $ 2,166,738,00 $ 2,166,738.00 2,116,610.40 $ 50,127.60 2.31% - Favorable due to underfilled positions/vacancies.
Controllable Operating 282,944.00 782,944.00 312,209.76 470,734.24 60.12% - Favorable Professional Services $413,829 that primarily represents unspent
funds in FY 2014 regarding DWSD evalLation appropriation (MR#14064). A
carry forward request is included in the year end report. in addition, favorable
Printing $44,857, Metered Postage $8,61r and Travel and Conference $4,731
due to efforts to reduce spending.
Internal Support Expenditures 454,586.00 477,395.00 $ 458,575.10
Transfer Out
18,819.90 3.94% - Favorable Convenience Copier/Info Tech Managed Print Svcs $9,527,
Telephone Communications $7,205 and nfo Tech Operations $3,921 due to less
anticipated use; partially offset by Motor Pool ($2,139).
$ 2,904,268.00 $ 3,427,077.00 $ 2,887,395.26 $ 539,681.74 15.75%
Compliance Office
Controllable Personnel $ 1,499,367.00 $ 1,503,534.00 $ 1,495,954.39 7,579.61 0.50% Favorable due to retirement and hospitalization fringe benefits.
Controllable Operating 49,252.00 49,252.00 33,802.65 15,449.35 31.37% Favorable Professional Services $24,092, Office Supplies $2,830, Expendable
Equipment $1,888 and Training Related $1,880 due to efforts to reduce
spending. Partially offset by Software Rental Lease Purchase ($16,481) due to
the purchase of a data analytics software package.
Internal Support Expenditures 198,111.00 210,845.00 198,065.25 12,779.75 6.06% Favorable Info Tech Operations $10,985 ue to less than anticipated use.
Transfer Out - $
$ 1,746,730.00 $ 1,763,631.00 $ 1,727,822.29 $ 35,808.71 2.03%
Corporation Counsel
Controllable Personnel $ 2,019,072.00 $ 2,019,072.00 $ 1,979,977.32 39,094.68 1.94% - Favorable due to unclerfilled positions/va ncies.
Controllable Operating 59,133.00 59,133.00 43,587.49 15,545.51 26.29% - Favorable Computer Research Service $4,802, Personal Mileage $3,801,
Professional Services $1,500, Periodical
Dues $1,118, Computer Supplies $1,084,
Cost $924, and Office Supplies $840 due
offset by unfavorable Training ($1,800) in
Continuations ($1,594).
Books Publ Sub $1,492, Membership
Travel and Conference $1,051, Court
to efforts to reduce spending; partially
°lying Leadership Oakland and Library
11/26/2014
54
ADOPTED AMENDED
BUDGET BUDGET
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FY 2014 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Internal Support Expenditures
Transfer Out
216,004,00 219,741,00 206,635.50 13,105.50 5.96% - Favorable Info Tech Operations $8,364 alp Telephone Communications $4,228
due to less than anticipated use.
$ 2,294,209.00 $ 2,297,946.00 $ 2,230,200.31 $ 67,745.69 2.95%
Department Total
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
$ 5,685,177.00
391,329.00
868,701.00
$ 5,689,344.00
891,329.00
907,981.00
$ 5,592,542.11
389,599.90
863,275,85
96,801.89
501,729.10
44,705.15
1.70%
56.29%
4,92%
$ 6,945,207.00 5 7,488,654.00 $ 6,845,417.86 $ 643,236.14 8.59%
11/26/2014
55
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
1,631.81 0.72% Favorable due to retirement and hospitalization fringe benefits.
Administration
Personnel Expenditures
Operating Expenditures
$ 225,538.00 $ 225,538.00 $ 223,906,19 $
4,017.00 4,017.00 3,145.91 $ Favorable Travel and Conference $947
$425 and Membership Dues $340 due
partially offset by unfavorable Training (
, Personal Mileage $464, Printing
o efforts to reduce spending
$1,184).
871.09 21.69%
Internal Support Expenditures 15,031.00 15,031.00 15,031.92 $ (0.92) -0.01%
$ 244,586.00 $ 244,586.00 $ 242,084.02 $ 2,501.98 1.02%
Equalization
Personnel Expenditures $ 8,254,603.00 $ 8,245,653.00 $ 6,887,715.91 $ 1,357,937.09 16.47% Favorable due to underlined positions/vecancies.
Favorable Professional Services $49,825, Personal Mileage $37,283,
Printing $25,119, Office Supplies $16,488, Metered Postage $10,386 and
Travel and Conference $8,607 due to eorts to reduce spending. If
Operating Expenditures 431,404.00 431,404.00 287,537.06 143,866.94 33.35%
Internal Support Expenditures 915,814.00 1,399,910.00 1,306,333.10 93,576.90 6.68% Favorable Info Tech Operations $97,974 due to less than anticipated use
partially offset by unfavorable Convenie ce Copier/Info Tech Managed
Print Svcs ($4,535).
Transfers 0.00%
$9,601,821.00 $10,076,967.00 $ 8,481,586.07 $ 1,595,380.93 15.83%
$ 7,916,137.00 $ 7,920,523.00 $ 6,977,710.40 $ 942,812.60 11.90% Favorable due to underfilled positions/vacancies.
Operating Expenditures 388,600.00 388,600.00 278,664,55 109,935.45 28.29% Favorable Metered Postage $32,469, P(ofessional Services $31,832,
Printing $23,254, Office Supplies $7,412, Filing Fees $5,748, Expendable
Equipment $5,375 and Training $3,782 Oue to efforts to reduce spending.
Internal Support Expenditures 1,291,416.00 1,592,945.00 1,523,336.16 69,608.84 4.37% Favorable Info Tech Operations $77,375 and Telecommunications
$2,220 due to less than anticipated usage partially offset by unfavorable
Convenience Copier/Info Tech Managel Print Svcs ($9,413) due to
increased activity.
Transfers 0.00%
$ 9,596,153.00 $ 9,902,068.00 $ 8,779,711.11 $ 1,122,356.89 11.33% 11/26/2014
56
Fiscal Services
Personnel Expenditures
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIF CANT VARIANCES
Department Total
Personnel Expenditures $ 16,396,278.00
Operating Expenditures 824,021.00
Internal Support Expenditures 2,222,261.00
Transfers
$ 16,391,714.00 $ 14,089,332.50 $ 2,302,381.50
824,021.00 569,347,52 254,673.48
3,007,886.00 2,844,70t18 163,184.82
14.05%
30.91%
5.43%
0.00%
$ 19,442,560.00 $ 20,223,621.00 $ 17,503,381.20 $ 2,720,239.80 13A5%
11/26/2014
57
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
EXPLANATION OF SIGNIFICANT VARIANCES
Administrative
Personnel Expenditures $ 219,234.90 $ 219,234.00 $ 218,854.61 $ 379.39 0.17%
Operating Expenditures
Internal Support Expenditures
Transfers
Support Services
Personnel Expenditures
Operating Expenditures
82,12% Fay. Travel and Conference $2,r00 due to less than anticipated
travel.
-7.03% Unfav. Motor Pool ($897) and Motor Pool Fuel Charges ($133) due
to increased use.
$ 235,060.00 $ 235,586.00 $ 233,594.35 $
$ 1,155,299.00 $ 1,155,299.00 $ 1,108,443.57 $ 46,855.43 4.06% Fay. due to a full-time position being filled with part-time employees
and one vacant student position.
393,972.00 393,972.00 $ 317,948.58 76,023.42 19.30% Pay. $49,967 Mail Handling-Potage Svc. due to reduction in cv-r
business; Fay. $9,937 Equipmeht Maintenance due to no repairs
required to existing equipment; Fay. $7,400 Maintenance Contract
due to the OmniRim Record Retention inventory system software
maintenance contract paid by IT and charged back to the
department through internal billing; Fay. $5,511 Office Supplies
due to less than anticipated need; Fay. $2,040 Equipment Rental
due to lower cost to rent mailrodm equipment; Fay. $1,215
Expendable Equipment due to less than anticipated equipment
replacements; Unfav. ($4,621) Metered Postage due to higher than
anticipated metered mail for CVT summer taxes.
3,098.00 3,098.00 $ 553.77
12,728.00 13,254.00 $ 14,185.97
2.544.23
(931.97)
1,991.65 0.85%
Internal Support Expenditures
Transfers
775,650.00 818,569.00 $ 817,403.33 1,165.67 0.14% Fay. insurance Fund $859 and Convenience Copier/Info Tech
Managed Print Svc $647 due to less than anticipated use. Partially
offset by unfavorable Telephon Communications ($412) due to
higher than anticipated use.
0.00%
$ 2,324,921.00 $ 2,367,840.00 $ 2,243,795.48 $ 124,044.52 5.24%
Department Total
Personnel Expenditures $ 1,374,533.00 $ 1,374,533.00 $ 1,327,298.18 $
Operating Expenditures 397,070.00 397,070.00 318,502.35
Internal Support Expenditures 788,378.00 831,823.00 831,589,30
Transfers
47,234.82 3.44%
78,567.65 19.79%
233.70 0.03%
0.00%
$ 2,559,981.00 $ 2,693,426.00 $ 2,477,389.83 5 126,036.17 4.84% 11/26/2014
58
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUALS (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Internal Support Expenditures
$ 202,566.00 $ 202,566.00 $ 199,549.82 $ 3,016.18 1.49% _ Fay. due to Fringe Benefits.
5,764.00 5,764.00 5,426.60 337.40 5.85% - Fay. Travel and Conference $1,534; periodicals Books Publ Sub $500; Personal
Mileage $302 due to less than anticipated usage. Partially offset by unfav.
Membership Dues ($1,933) primarily related to Leadership Oakland.
18,644.00 18,644.00 19,350.99 (706.99) -3.79% - Unfav. Info Tech Operations due to higher than anticipated usage.
$ 226,974.00 $ 226,974.00 $ 224,327.41 5 2,646.59 1.17%
$ 804,913.00 $ 804,913.00 $ 770,843.53 $ 34,069.47 4.23% - Fay. due to underfilled positions.
86,482.00 89,199.00 70,817,59 18,381.41 20.61% - Fay. Professional Services due to less than anticipated preliminary costs for
projects.
54,192.00 70,012.00 68,894.75 1,117.25 1.60% - Fav. Info Tech Operations due to lower than anticipated usage.
$ 945,587.00 $ 964,124.00 $ 910,555.87 $ 53,568.13 5.56%
Administration
Personnel Expenditures
Operating Expenditures
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures $ 1,007,479.00 $1,007,479.00 $ 970,393.35 $ 37,085.65 3.68%
Operating Expenditures 92,246.00 94,963.00 76,244.19 18,718.81 19.71%
Internal Support Expenditures 72,836.00 88,656.00 88,245.74 410.26 0.46%
$1,172,561.00 $1,191,098.00 $ 1,134,883.28 $ 56,214.72 4.72%
11/26/2014
59
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 769,626.00 $ 771,325.00 $ 658,514.09 $ 112,810.91 14.63% Favorable due to underlined positions/vacancies.
Operating Expenditures 287,622.00 287,622.00 128,305.00 $ 159,317.00 55.39% Favorable Legal Services $114,313, Professiohal Services $34,840 and Fees-Per
Diems $13,173 due to efforts to reduce spending.
Internal Support Expenditures 39,121.00 46,285.00 47,202.06 $ (917.06) -1.98% Unfavorable Telephone Communications ($897) due to less than anticipated usage.
Transfer Out
Workforce Management
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
Benefits Administration
Personnel Expenditures
- $ -
$ 1,096,369.00 $ 1,105,232,00 $ 834,021.15 5 271,210.85 24.54%
$ 1,849,275.00 $ 1,853,442.00 $ 1,570,084.57 $ 283,357.43 15.29% Favorable due to undertilled positions/vacancies.
198,795,00 255,040.00 202,543.04 $ 52,496.96 20.58% Favorable Recruitment Expense $15,201, Exarnination Material $14,962, Travel and
Conference $4,196, Printing $3,762, Professional Services $3,000, Periodicals Books
Publ Sub $2,829, Office Supplies $2,376, SoftWare Rental Lease Purchase $2,320,
Computer Supplies $2,000 and Expendable Equipment $1,810 due to efforts to reduce
spending. Partially offset by unfavorable Emp oyees Medical Exams ($3,797) due to
an increased number of employees being hired and needing physical exams.
639,809.00 727,443.00 666,929.96 $ 60,513.04 8.32% Favorable Info Tech Operations $58,163, Eqi.Jipment Rental $1,364 and Telephone
Communications $920 based on less than ant cipated usage.
$ 2,687,879.0D $ 2,835,925.00 82,439,557.57 $ 396,367.43 13.98%
$ 170,690.00 $ 170,690.00 $ 165,092.20 $ 5,597.80 3.28% Favorable due to underlined positions/vacancies.
7,157.77 $ Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 16,977.00 5 16,977.00
173,323.00 173,323.00
9,819.23 57.84% Favorable Office Supplies $2,868, Travel and conference $2,520, Expendable
Equipment $2,000, Personal Mileage $881 and Periodicals Books Publ Sub $514 due
to efforts to reduce spending.
173,562.50 $ (239.50) -0.14% Unfavorable Telephone Communications due to greater than anticipated usage.
5 360,990.00 $ 360,990.00 $ 345,812.47 8 15,177.53 4.20%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
$ 2,789,591.00 5 2,795,457.00 82,393,690.86 $
503,394.00 559,639.00 338,005.81
852,253.00 947,051.00 887,694.52
401,766.14
221,633.19
59,356.48
14.37%
39.60%
5.27%
$ 4,145,238.00 5 4,302,147.00 $ 3,619,391.19 5 682,755.81 15.87%
11602014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION F SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 204,106.00 5 204,106.00 $ 203,354.46 $ 751.54 0.37% - Fay. due to Fringe Benefits.
Operating Expenditures 9,010,134.00 8,982,126.00 6,432,119.39 2,550,006.61 28.39% - Fay. Due to Private Insti utions Foster Care, Private
Institutions Residential nd Private institutions $1,256,148,
Foster Boarding Homes 278,839, Independent Living
$618,312. Costs are ba ed on caseload, difficulty of care,
and treatment of service ordered by the Court. Also,
favorable Hospital and qoctorslndigents $250,000 due to
program being discontin ed as a result of the passage of
national healthcare. Favorability is partially offset by unfav.
Non-Dept. Child Care Stilbsidy Revenue (50%
reimbursement).
Internal Support Expenditures
Transfers Out
14,352.00 (9,486.00)
28,008.00
28,612.00
28,008.00
(38,098.00) 401.62% - Unfav. Bldg Space Cost Allocation ($23,838) per MR #13247
for use of space in the S uth Oakland Health Center by the
State of Michigan, Depa ment of Community Health. Offset
through License Fee pai by the State of Michigan and
receipted in the Facilitie Maintenance & Operations Division
(External Agencies Rev flue Account). Unfav. Info Tech
Operations ($14,647) du o the purchase of emergency
notification system.
$ 9,2213,592.00 5 9,204,754.00 $ 6,592,093.85 $ 2,512,660.15 27.30%
Health
Personnel Expenditures $ 23,720,906.00 $ 23,720,906.00 $ 20,945,534.73 $ 2,775,371.27 11.70% - Fay. due to turnover and underfilled positions.
16,1/2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
40.31% - Fay. Satellite Centers $ ,019,180 due to amendment
recognizing FY 2014 Co vention Facility Tax revenue of
which 50% must be used for Substance Abuse programs;
this amount has been aided to the Restricted Fund Balance
for future years. Fav. PrOfessional Services $299,955 due to
contractor accepting Me1 icaid rates. Fay. Laboratory
Supplies $89,415; FA P oprietary Equipment Exp $26,750;
ADOPTED AMENDED FY 2014
BUDGET BUDGET ACTUAL
Operating Expenditures 4,737,185.00 7,462,299.79 4,453,990.62 3,008,309.17
Office Supplies $22,975
continued efforts to mini
Fay. West Nile Virus $2I
from municipalities. Fav,
limited number of patien
and Printing $24,211 due to
riize expenses and contain costs.
,882 due to reduced participation
TB Cases Outside $19,693 due to
s requiring service.
Operating Expenditures (Cont'd) Fav. Contracted Service
captured in another accc
Support). Partially offset
to increased costs. Unfa
($138,237) to correct pril
expense for refund to St
accounts receivable acc
Maintenance ($69,712) t
3 $19,576 due to expenditures being
unt (Software Maintenance
by unfav. Vaccines ($397,939) due
r. Adj Prior Years Revenue
ir year revenue and admin overhead
ite of Michigan and FY2013
ual. Unfav. Software Support
J more accurately account for
charges incurred. Unfavi Personal Mileage ($18,301) due to
increase in field activities.
Internal Support Expenditures 2,794,966.00 3,448,567.00 3,387,742.47 60,824.53 1.76% - Fay. Info Tech Operatici
offset by unfav. Con veni
Print Svcs ($12,863) an
($12,490) based on usa
s $78,580 due to usage. Partially
price Copier/ Info Tech Managed
Telephone Communications
e.
Transfers Out 8,640.00 16,138.00 7,498.00 8,640.00 - Fav. due to available gre
lease agreement with W
District for office space t
and Children (WIC) Sup;
General Fund transfer w
nt funding which covers the rental
fled Lake Consolidated School
accommodate the Women, Infants
lemental Food Program. No
s required.
$ 31,261,697.00 $34,647,910.79 $ 28,794,765.82 $ 5,853,144.97 16.89%
1622014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Children's Village
Personnel Expenditures $ 15,003,463.00 $ 15,037,526.00 $ 14,919,391.41 $ 118,134.59 0.79% - Fay. due to underfilled positions.
Operating Expenditures
Operating Expenditures (Cont'd)
$ 3,741,357.00 3,693,861.00 3,429,182.47 264,678.53 7.17% - Fav. Psychological Testing $67,496 due to services provided
by Oakland Integrated Healthcare Network (OIHN). Fay.
Provisions $62,359 due tF, increased reimbursement for
improved nutritional requ rements and decrease in resident
population. Fav. Custodi I Supplies $40,412; FA Proprietary
Equipment Exp $16,400; Office Supplies $11,057; Security
Supplies $8,235; Printin $8,015; Laundry and Cleaning
$7,716; due to continued efforts to minimize expenses and
contain costs. Fav. Drug $27,526 due to increased use of
Medicaid when possible end increased efficiency of drug
packaging by Pharmacie . Fay. Professional Services
$20,000 due to the utiliz tion of part-time nursing staff in lieu
of contracted nursing sta .
Fay. Hospitalization $12,267; Equipment Maintenance
$8,770; and Employees Medical Exams $7,461 usage based
on demand. Pay. Transportation Services $11,500 due to
grandparents transportat on program officially discontinued.
Fay. Incentives $7,179 die to fluctuating program cost
savings. Partially offset b unfav, Adj Prior Years Exp
($90,005) due to a delay in payment to Waterford School
District for the cost settlements of school years 2008 through
2012.
Internal Support Expenditures 2,664,784.00 2,795,475.00 2,789,542.02 5,932.98 0.21% - Fay. Info Tech Operations $27,628 due to usage. Partially
offset by unfav. Insurance Fund ($10,048) due to increased
insurance premiums, Motor Pool ($9,700) due to increased
activity and ConveniencH CopierAnfo Tech Managed Print
Svcs ($2,508) based on ysage.
Transfers Out
$ 21,409,604.00 $ 21,526,862.00 $ 21,138,115.90 $ 388,746.10 1.81%
1632014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION 0 SIGNIFICANT VARIANCES
Homeland Security
Personnel Expenditures $ 776,932.00 $ 781,039.00 5 759,884.46 5 21,154.54 2.71% - Fay, due to underfilled pthsitions.
Operating Expenditures 289,680.00 290,680.00 260,370.09 30,309.91 10.43% - Fay. Tornado Siren Equip $52,210 due to the installation of
fewer than anticipated siens. Partially offset by revenue
unfavorability (Local Match). Fay. Equipment Maintenance
$25,706 due to limited re
specialtyThazmat vehicle;
the use of alternate meal
Electrical Services $5,50
being charged for sirens,
Mileage $3,504; Office S
$1,186 due to continued
)air costs incurred on
. Fay. Advertising $5,600 due to
s of advertising (i.e. website). Fav.
! due to fluctuating electricity rates
Fay. Printing $5,236; Personal
)ace $3,192; Metered Postage
fforts to minimize expenses and
contain costs. Fay, Professional Services $3,736 due to
improved contract rates and fewer meetings. Fav. Travel and
Conference $2,695 due
Partially offset by unfav.
due to preventive mainte
the use of available grant funding.
aintenance Contract ($84,453)
ance on Tornado Sirens.
Internal Support Expenditures 424,755.00 451,962.00 480,345.45 (28,383.45) -6.28% - Unfav. Info Tech Operati ns ($16,853) based on usage and
Insurance Fund ($5,549) due to increased insurance
premiums.
Transfers Out
$ 1,491,367.00 $ 1,523,681.00 5 1,500,600.00 $ 23,081.00
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
$ 39,705,407.00 $ 39,743,577.00
17,778,356.00 20,428,966.79
5,898,857.00 6,686,518.00
8,640.00 44,146.00
$ 36,828,165.06 $
14,575,662.57
6,686,241.94
35,506.00
2,915,411.94
5,853,304.22
276.06
8,640.00
7.34%
28.65%
0.00%
0.00%
$ 63,391,260.00 $ 66,903,207.79 $ 58,125,575.57 $ 8,777,632.22 13.12%
11E420 1 4
Public Services -Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 181,065.00 $ 181,065.00
6,750.00 6,750.00 6,856.27 (106.27)
$ 192,615.00 $ 192,615.00 $ 229,164.56 $ (36,549.56) -18.98%
4,800.00 4,800.00
220,385.39 $ (39,320.39) -21.72% - Unfavorable - The position of Dir-Public Services was budgeted as vacant
(one year step). The year end report reflects the actual salary of the filled
position.
1,922.90 2,877.10 59.94% - Favorable Special Event Program $2,500 and Membership Dues $385 reflect
efforts to reduce spending.
-1.57% - Unfavorable Motor Pool ($106) based on lower than anticipated usage.
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
6.83% - Favorable due to underfilled positior
14.37% - Favorable Soldier Burial $17,117 du
for burials including favorable Soldie
Conference $3,937 reflects efforts tc
0.00% - Unfavorable Info Tech Operations 0
on usage.
0.00%
s/vacancies.
a to fewer than anticipated applications
r Relief $3,907. Favorable Travel and
reduce spending.
4,676) and Motor Pool ($1,641) based
Veterans' Services
Personnel Expenditures $ 1,512,426.00 $ 1,512,426.00 1,409,141.93 $ 103,284.07
Operating Expenditures 190,912.00 191,286.93 163,795.30 27,491.63
Internal Support Expenditures 169,014.00 174,586.00 181,053.10 (6,467.10)
Transfers
$ 1,872,352.00 $ 1,878,298.93 $ 1,753,990.33 $ 124,308.60 6.62%
Community Corrections
Personnel Expenditures
Operating Expenditures
$ 3,575,238.00 $ 3,583,572.00
502,025.00 502,025.00
3,487,343.45
512,392.04
$ 96,228.55 2.69% - Favorable due to underfilled position
(10,367.04) -2.07% - Unfavorable Contracted Services ($,
offender placements. In addition, urr
Maintenance Contract ($1,342) due
favorable Office Supplies $9,681, PE
$4,176, Transportation of Clients $4
$1,543, Equipment Maintenance $1,
s/vacancies.
W,347) due to higher than expected
avorable Metered Postage ($1,532) and
to increased activity. Partially offset by
Tsonal Mileage $5,722, Ground Supplies
000, Software Rental Lease Purchase
500, Materials and Supplies $1,323,
Travel and Conference $1,177, Custodial Supplies $1,059 and Printing
$1,316 due to efforts to reduce spenaing.
Internal Support Expenditures 536,961.00 622,335,00 608,470.88 13,864.12 2.23% - Favorable Info Tech Operations $21524 and Telephone Communications
$3,132 based on usage; partially offset by unfavorable Motor Pool ($12,110).
Transfers Out 0.00% -
$ 4,614,224.00 $ 4,707,932.00 $ 4,608,206.37 $ 99,725.63 2.12%
IVISU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
$ 829,049.00 $ 741,385.00 $ 671,974.29 $ 69,410.71 9.36% - Favorable due to underfilled positio
89,689.00 174,723.00 164,892.89 9,830.11 5.63% - Favorable Metered Postage $2,546,
Special Event Program $1,182, Tra
and Meetings $661 due to efforts to
5/vacancies.
Office Supplies $1,832, Printing $1,632,
el and Conference $861 and Workshops
,educe spending.
1 g/2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Internal Support Expenditures 261,834.00 269,805.00 253,409.96 16,395.04 6.08% - Favorable Convenience Copier/Info Tech Managed Print Svcs $5,711 and
Info Tech Operations $10,893 base i on less than anticipated usage.
$ 1,180,572.00 $ 1,185,913.00 $ 1,090,277.14 $ 95,635.86 8.06%
4.76% - Favorable due to underlined positior
-0.86% Unfavorable Transportation Service
($5,488) due to increased costs/wor
Equipment ($8,246) due to the purcl
favorable Training $10,000, Medical
$3,131, Travel and Conference $3,C
Rental $2,697, Professional Service
Freight and Express $1,558 and Per
efforts to reduce spending.
Is/vacancies.
($28,396) and Laboratory Supplies
cload. Also unfavorable, Expendable
lase of new saws. Partially offset by
Supplies $7,085, Film and Processing
77, Office Supplies $2,777, Equipment
3 $2,420, Personal Mileage $2,137,
iodicals Books Publ Sub $1,527 due to
Medical Examiner
Personnel Expenditures $ 3,225,790.00 5 3,213,286.00 $ 3,060,381.43 $ 152,904.57
Operating Expenditures 520,006.00 570,006.00 574,931,97 (4,925.97)
Internal Support Expenditures 864,442,00 909,805.00
Transfers
906,477.88 3,327.12 0.37% - Favorable Info Tech Operations $9, 12 based on less than anticipated
activity partially offset by unfavorabl Motor Pool ($6,462) due to increased
usage.
--------------- ---------- ---------- -----------
5 4,610,238.00 $ 4,693,097.00 5 4,541,791.28 $ 151,305.72 3.22%
Animal Control
Personnel Expenditures
Operating Expenditures
$ 2,191,740.00 $ 2,196,425.00
190,097.00 253,597.00
$ 2,128,338.89 $ 68,086.11 3.10%
284,713.71 (31,116.71) -12.27%
- Favorable due to underfilled positions/vacancies.
- Unfavorable Medical Supplies ($20,39), Printing ($7,220), Special Event
Program ($5,853) and Animal Supplies ($4,883) due to costs associated with
a high population of animals and an increase in special events while
Internal Support Expenditures
Transfers Out
competing for a grant through the A PCA Partially offset by Training $4,850
and Professional Services $4,437 die to efforts to reduce spending.
842,887.00 1,244,666.00 1,282,508.39 (37,842.39) -3.04% - Unfavorable Motor Pool ($25,505), otor Pool Fuel Charges ($9,128) and
Info Tech Managed Print Services/ Convenience Copier ($3,624) based on
usage greater than anticipated.
5 3,224,724.00 $ 3,694,688.00 $ 3,695,560.99 $ (872.99) -0.02%
Circuit Court Probation
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
54,326.00
562,361.00
$ - $
54,326.00 47,808.54
569,816.00 557,411.60
0.00%
6,517.46 12.00% Favorable Office Equipment $4,189,
Maintenance $1,130 and Printing $2
Partially offset by unfavorable Exper
need for an additional workstation at
12,404.40 2.18% Favorable Convenience Copier/Info
Telephone Communications $5,538
less than anticipated usage.
Metered Postage $2,742, Equipment
,418 due to efforts to reduce spending.
Id able Equipment ($3,980) due to the
the Troy Probation Office.
Tech Managed Print Svcs $4,469,
and Info Tech Operations $2,397 due to
$ 616,687.00 $ 624,142.00 $ 605,220.14 5 18,921.86 3.03%
1.626'2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 11,515,308.00
1,551,855.00
3,244,249.00
$ 11,428,159.00 $ 10,977,565.38 $
1,7513,763.93 1,750,457,35
3,797,763.00 3,796,188.08
450,593.62
306.58
1,574.92
3.94%
0.02%
0.04%
$ 15,311,412.00 $ 16,976,685.93 $ 16,524,210.81 $ 452,475.12 2.67%
1kT2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUALS [UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
15.06% - Fay. Due to turnover and underfilled positions.
15.41% - Fay. Professional Services
services; Mileage $7,703, S
to less than anticipated usa!
39,067 due to reduction of contractual
'polies $13,458 and Travel $9,337 due
e. Offset by unfav. Software Maint
Administration
Personnel Expenditures $ 1,196,409.00 $ 1,208,910.00 $ 1,026,886.88 $ 182,023.12
Operating Expenditures 338,222.00 405,952.00 343,381.68 62,570.32
Internal Support Expenditures
Transfers
62,644.00 151,852.00 152,646.63
($6,995) for the Great Artist on-line competition.
(794.63) -.0.52% Unfav. Telephone Commun cations ($1,529) due to usage. Offset
by fay. Motor Pool $345 an,: Info Tech Operations $389 due to
less than anticipated usage.
$ 1,597,275.00 $ 1,766,714.00 $ 1,522,915.19 $ 243,798.81 13.80%
Planning and Economic Development Services
Personnel Expenditures $ 3,886,929.00 $ 3,897,429.00 $ 3,654,850.54 $ 242,578.46 6.22% Fay. Due to turnover and underfilled positions.
Operating Expenditures 1,142,692.00 1,357,823.00 1,167,738.59 190,084.41 14.00% - Fay, primarily in Professional Services $69,199 due to reduced
resident participation in the 40 HAZ program (offset by reduced
program reimbursement); Supplies $12,992, Workshop & Meetings
$35,325, Travel $5,309 and
usage. Partially offset by un
increased maintenance cos
Printing $99,855 due to reduced
'ay. Software Maint ($32,596) due to
s. Carry forward requests for
Professional Services, Advertising, Expendable Equipment,
Printing, and Workshops and Meetings are included in the year end
report.
Internal Support Expenditures 846,774.00 859,047.00 843,757.35 15,289.65 1.78% Fay Info Tech Operations $21,700 due to less than anticipated
usage; partially offset by unav. Telephone Comm ($2,513) and
Convenience Copier/Info Te h Managed Print Services ($3,899)
based on usage.
Transfers
$ 5,876,395.00 $ 6,114,299.00 $ 5,666,346.48 $ 447,952.52 7.33%
11161&014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUALS [UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers 503,727.00 503,727.00
$ 503,727.00 $ 503,727.00 $
Workforce Development
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $
$ 25,620.00 $ 25,620.00 $
$ 25,620.00 100.00% Provision for costs not chargeable to Workforce Development
grants was not required.
$ 25,620.00 100.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 5,108,958.00
1,480,914.00
909,418.00
$ 5,131,959.00 $ 4,681,737.42
1,763,775.00 1,511,120.27
1,010,899.00 996,403.98
503,727.00 503,727.00
$ 450,221.58
252,654.73
14,495.02
8.77%
14.32%
1.43%
0.00%
$ 7,499,290.00 $ 8,410,360.00 $ 7,692,988.67 $ 717,371.33 8.53%
11/B/&014
NON-DEPARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund
Insurance Surety Bonds
Logos Trademarks Intellect Property
Road Commission \Current Drain Assessment
Road Commissiorari Party Agreement
Interest Expense
Provisions
15,000,00
1.400,000.00
100.00
1,500,000.00
30,000.00
18,000.00
1,400,000.00
292,470.14 $
1,980,00
19,546.00
1,421,782.11
-29.46%
94.05%
-8.59%
-1.56%
34.38%
100.00%
100.00%
$ 225,913.00 $ 225,913.00 $
33,305.00 33,305.00
(66,557.14)
31,325.00
(1,546.00)
(21,752.11)
924,247,22
1,500,000.00
30,000.00
2,688,008.00 1,763,760.78
1,500,000.00
30,000.00
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION
Unfavorable due to increased insurance premium allocations.
Favorable based on year to date actual payments approved by
Risk Mgrnt.
Unfav due to required payments for licensing agreements.
Unfav due to additional special assessments for various
drainage districts; this amount represents the County portion of
drain assessments for County roads.
Fay due to Tr-Party appropriations for road projects not
completed yet; a carry forward request is included in the year-
end amendmente.
Fay - no short-te m borrowing required for FY 2014 operating
expenses.
Fay due to no significant need in FY 2014; line item is budgeted
for disaster planning supplies that benefit all county
departments,
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 $ 15,515,642.00 5 13,120,155.03 $ 2,395,686.97 15.44%
COUNTY BUILDINGS $ 3,458,121.00 $ 2,779,676.00 $ 2,658,125.04 $ 121,550.96 4.37% Fav due to less than anticipated refunds and adjustments.
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 72,811.73 5
National Assoc. of Counties 24,100.00 24,100.00 24,047.00
S.E.M.C,O.G. 500,000.00 500,000.00 447,862,00
Traffic Improvement Association 30,000,00 30,000.00 30,000.00
188.27
53.00
52,138,00
0.26%
0.22%
10.43%
0.00%
Fay due to mem ership rate less than budget.
Total $ 627,100.00 $ 627,100.00 5 574,720.73 $ 52,379.27 8.35%
SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 226,187.06 $ 73,812.94 24.60%
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
$ 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 5
110,720,00
1,156,797.00
363,847,00
1,211,117.00
4,448.00
53,000.00
250,000.00
$ 47,115.00
110, 720.00
1,156,797,00
363, 847.00
1,211,117.00
4,448.00
53, G00,00
250, 000.00
100.00%
100.00%
100.00%
100.00%
100.00%
0.00%
100.00%
100.00%
100.00%
117A014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2014 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION
Total $ 8,595,488.00 $ 3,197,044.00 $ $ 3,197,044.00 100.00%
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
Facilities Maintenance and Operations
Building Fund
$ 413,145.00 $
1,644,186.00
3,656,678.00
2,230,125.00
5,771,000.00
300,000.00
419,273.00 $
1,644,186.00
3.721,327.00
2,230,125.00
5,771,000.00
3,166,291.00
1,000,000.00
300,000.00
419,272.50 $
1,844,186.00
3.721,327.00
2,229,625.00
5,770,835.00
3,166,291.03
1,000,000.00
625.60
300,000.00
0.50
500.00
165.00
(0.03)
(625.60)
0.00%
0.00%
0.00%
0.02%
0.00%
0.00%
0,00%
100.00%
0.00%
$ 14,415,132.00 $ 18,452,202.00 $ 18,452,162.13 $ 39.87 0.00%
TOTAL NON-DEPT. APPROPRIATIONS $ 40,223,775.00 $ 40,871,864.00 $ 35,031,349.99 $ 5,840,514.01 14.29%
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund $ 22,667,196.00 $ 22,852,939.00 6 18,619,926.29 $ 4,233,010.71 18.52% Fav as the amount transferred is based on actual need.
Social Welfare Fund Foster Care 1,000.00 1,000.00 1,000.00 100.00%
$ 22,668,196.00 $ 22,853,939.00 $ 18,619,928.29 $ 4,234,010.71 18.53%
TOTAL EXPENDITURES $ 62,891,971.00 $ 63,725,603.00 $ 53,651,278.28 $ 10,074,524.72 15.81%
111612014
315,000,00
4,427,327.00
10,800,000,00
1,591,700.00
1,87050.00
1,315,800.00
$ 20,008,877.00
$ 20,974,253.00
315,000.00
4,626,247.00
10,800,000.00
1,591,700.00
1,874,050.00
1.315,800.00
$ 20,207,797.00
$ 21,173,173.00
($1,124,253.00) (51,323,173.00)
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
ENTERPRISE FUND
TREASURER'S OFFICE
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET ACTUAL FAVONFAV) PERCENT EXPLANATI N OF SIGNIFICANT VARIANCES
DELINQUENT TAX REVOLVING FUND 51600
REVENUES
Charges for Services 518,850,000.00 518,850,000.00 517,581,174.19 (51,268,825,81) -6.73% Unfav. Interest on Deli
Fees ($918,167) duel
Over to County Treasui
Penalty $848,205 due
including monthly inter
iquent Taxes ($1,198,864) and Collection
o lower number of delinquent parcels turned
er. Partially offset by favorable Interest and
c collection of chargebacks from local CVTs
sat charges.
919,630.27 91.96% Other Revenues
Total Revenues
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
Interest Expense
Transfer Out to Other Funds:
General Fund - Collection Fees
GF - Non-Departmental
Work Release Facility Refunding Debt Svc
Office Bldg Renovation Refunding Debt Svc
52-3 District Court Refunding Debt Svc
Total Transfer Out to Other Funds
Total Operating Expenses
REVENUE OVER (UNDER)
EXPENDITURES*
Total Net Assets - Beginning
Total Net Assets - Ending
1,919,630.27
$19,500,804,46
$ 167,593.90
273,687.14
79,783.26
4,626,246.90
10,800,000.00
1,591,730.00
1,873,715.02
1.315,800.00
$ 20.207,491.92
$ 20,728,556.22
($1,227,751.76)
$206,690,342.95
$205,462,591.19
Fay. Income from InveStments $857,684 due to reallocation of one
time capital gain from Iertificates of Participation which was held in
the County's investme It portfolio. Also, Prior Years Adjustment
$61,946 due to interest charges on older delinquencies, Michigan
Tax Tribunal, July and December Boards of review decisions.
1,000,000.00 1,000,000.00
$19,850,000.00 519,850,000.00
$ 188,326.00 $ 188,326.00
462,050.00 462,050.00
($349,195.54) -1.76%
20,732.10 11.01% Fay, due to underfilied position.
188,362.86 40.77% Fay. Indirect Costs $118,409 due to actual charges determined after
budget finalization. Als favorable, Professional Services $63,743
and Legal Services $1,6B6 due to less than anticipated use.
Partially offset by unfavorable Administrative Overhead ($5,125)
due to increased costs)
235,216.74 74.67% Fay. related to lower d bt interest rates/level of debt.
0.10 0.00%
- 0.00%
(30.00) 0.00%
334.98 0.02%
0.00%
305.08 0.00%
$ 444,616.78 2.10%
$95,421.24
Ending FY 2013 Designated Fund Balance**.
NP-UnRes - Designated - Debt Service
NP-UnRes - Designated - Delinq Taxes Receivable
NP-UnRes - Designated - Collection Fees
Undesignated - Fund Balance
Total Net Assets - Ending
$45,966,506.00
151,531,590.84
9,192,246.11
($1.227,751.76)
$205,462,591.19
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
129 DTRF 51600 Quarterly Forecast.xlsx 11022/2014
DELINQUENT PERSONAL PROPERTY
TAX (51800)
FY 2014 YEAR END REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE
OPERATING EXPENSE
$901,028.00
903,201.00
$901,028.00
903,251.00
$663,020.98
757,525.03
($238,007.02)
$145,755.97
-26.42% - Unfav. Administration Feet ($283,651) due to fewer delinquencies and
Reirnb Salaries (02,300) ciie to less than anticipated use; partially offset by
Miscellaneous $47,944 du4 to payment related to a bankruptcy case.
15.14% - Fav. Controllable Personnel $42,698 due to underfilled position. Also,
favorable Professional Services $140,668, Postage-Standard Mailing
$10,000, FA Proprietary Equipment $2,000 and Office Supplies $1,256 due
to less than anticipated us . Partially offset by unfavorable Indirect Costs
($49,319) due to actual ch rges determined after budget finalization. Also,
unfavorable Motor Pool ($3 276), Telephone Communications ($1,324) and
Motor Pool Fuel Charges ( 355) due to increased use.
NET OPERATING INCOME (LOSS) ($2,253.00) ($2,253.00) ($94,504.05) ($92,251.05) 4094.59%
NON-OPERATING REVENUE (EXPENSE) 2,253.00 2,253.00 4,454.76 $2,201.76 97.73% Fav. Due to reallocation of One time capital gain from Certificates of
Participation which was hefii in the County's investment portfolio.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $0.00 $0.00 $ (90,049,29) ($90,049.29)
TRANSFERS OUT
TOTAL NET INCOME (LOSS)* $0.00 $0.00 ($90,049.29) ($90,049.29)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
417,140.05
$327,098.76
Please note that in the Adopted Budget (line-item book) this is budgeted as 'Budgeted Equity Adjustments" in the expense category.
11/26/2014
73
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (50800)
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATIO OF SIGNIFICANT VARIANCES
OPERATING REVENUE 5 8,246,361.00 $ 8,246,361.00 $ 8,505,985.40 $ 259,624.40 3.15% Fay. Fees Camping 5184,050
$67,620, Greens Fees $32,1
$14,601, Fees Driving Range
weather conditions related to
($108,760) due to weather co
Food Services ($53,846) due
to golf course activity.
, Rental Facilities $81,312, Fees Day Usage
8, Special Contracts $28,827 Sales Retail
$8,324 due to increased demand and favorable
Unfav. Entrance Fees Gen Admission
lditions at Water Parks. Unfav. Commission
to decreased demand for food services related
OPERATING EXPENSE $ 25,774,494.00 $ 26,029,598.00 5 22,660,690.74 $ 3,168,907.26 12.17% Fay. Salaries and Fringe Benefits due to turnover and vacancies $920,806.
Fay. Building Maintenance Carges $790,736 and Grounds Maintenance
$306,922 due to less than anticipated start-up of maintenance projects. Fav
Info Tech Development dunk
Service $144,204, Natural Ga
General Program Adrninistrati
Expendable Equipment $54,7
postponed projects $341,933. Fav Electrical
$43,434, Contracted Services $81,739,
n $169,065, Miscellaneous $35,982,
8, Office Supplies $37,265, Recreation
Supplies $41,396, Small Tool $27,817, Uniforms $10,847, Printing $14,740,
Equipment Rental $8,616, Gabage and Rubbish Disposal $9,214, Custodial
Supplies $3,928, Insurance Fund $27,361, Motor Pool $55,887, Motor Pool
Fuel Charges $29,767, Telephone Communications $22,563 based on
current usage and continued department-wide cost saving measures. Fay.
Depreciation $97,793 based iJn Capital Project completions. Fay. Software
Support Maintenance related o efficient installation of VVi-Fi throughout the
park system, $90,090. Urrfav. Public Information ($90,347) and Special
Event Supplies ($56,940) for promotional expenses related to Water Park
seasonal pass program, foot 9olf and glow golf initiatives. Unfav. Design
Fees ($42,859) related to an increase in the number of Cl? projects in the
planning stage. Unfav. Water and Sewer Charges ($30,648) due to increase
usage at Red Oaks Golf Cour e and Red Oaks Water Park. Unfav.
Sponsorships ($17,310) offse by revenue. Fay. Greenhouse Allocation
$59,736 offset by actual amoi.nt transferred ($64,801).
NET OPERATING INCOME (LOSS) $ (17,528,133.00) $ (17,763,237.00) $ (14,354,705.34) 5 (3,428,531.66) -19.28%
1142014
3.35% Fav. Property Tax Levy $93,580 based on actual collections. Fey. Investment
Income $284,541 due to adju ted market valuation. Unfav. Capital Asset
Contribution ($45,000) due to "ming of grant acceptance which will take
place in FY2015. Fey. uribudg ted Contributions $47,800. Fav. Gain on Sale
of Equipment $12,643.
$ 12,239,000.00 $ 11,829,000.00 $ 12,225,559.37 5 396,559.37 NON-OPERATING REVENUE
(EXPENSE)
TOTAL INCOME BEFORE TRANSFERS $ (5,289,133.00) $ (5,954,237.00) $ (2,129,115.97) $ (3,031,942.29) -50.92%
TRANSFERS IN
CAPITAL IMPROVEMENT PROGRAM $
TOTAL NET INCOME (LOSS) $ (5.289,133,00) $ (5,954,237.00) $ (2,129,115.97) $ (3,031,942.29)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
97,949,96328
95,820,847,29
175/2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
DRAIN EQUIPMENT FUND ( 63901))
OPERATING REVENUES:
Inside 828,734,127.00 531,408,163.00 628,308,546.52 (63,099,616.48) -9.87% Unfav - Reimbursement Salaries ($ ,274,874) due to unallocated payroll
charges for turnover and vacant po itions offset in Controllable Personnel.
Unfav - Reimbursement General ($ 83,310) due to anticipated spending not
occurring on County Wide SCADA roject and SAW grant Unfav - State
Grants ($340,832) due to spending ot occurring on SAW grant. Unfav
Rebilled Charges ($40,249) revenu is determined by a decrease in rebillable
repair jobs, offset by favorable expe ses pertaining to the repair jobs. Fav -
Reimbursement Building Space Co t $54,507 the result of charging the
Proprietary Funds for the new Offic Building on Dixie Highway. Fay - Vehicle
Rental $44,746 due to under estima e of billable vehicles hours. Fav -
Equipment Rental $39,233 due to under estimate of billable equipment charges.
Outside 430,000.00 430,000.00 126,552.37 ($303,447.63) -70.67% Unfav - External Rebilled Charges evenue ($273,448) revenue is determined
by a decrease in rebillable repair jo s, offset by favorable expenses pertaining
to the repair jobs. Unfav - External Maintenance Contracts ($12,000), External
Equipment Rental ($11,000) and External Dispatch Services ($6,000) due to the
SCADA billing for West Bloomfield Township ending because they are now on
their own system.
Total Revenue 29,164,127.00 31,838,163.00 28,435,098.89 (3,403,064.11) -10.69%
16.06% Fay- Controllable Personnel $3,469,811 due to turnover and vacant positions
offset by unfav Reimbursement Sal ries revenue. Fav - Contracted Services
$1,677,830 due to anticipated spending not occurring on the County Wide
SCADA project and SAW grant Fs'- Drain Equipment Labor $150,499 and
Drain Equipment $23,065 due to a cecrease in the amount of rebillable projects.
Fay - Transfer To Municipalities $677U0 due to replacement and transfer of
vehicles per Pontiac SDS fund in re ards to United Water contract (Vehicles
Capitalized). Fav - Protective Clothiand Equipment $19,441 due to
decreased spending for replacement and maintenance on gas detectors. Fay -
Maintenance Department Charges $16,403 due to over estimate of expenses
for SCADA dispatch services.
OPERATING EXPENSES 29,231,627.00 31,815,891.00 26,707,269.81 5,108,621.19
17#2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2914 VARIANCE
BUDGET BUDGET ACTUAL FAVI{UNFAV) PERCENT EXPLANATION 0 SIGNIFICANT VARIANCES
Fav - Interest Expense $11,182 a r
decrease in variable interest rate n
Building and the borrowed GVVK
Natural Gas $6,017 a result of lowE
decrease in specialty equipment riE
Information Technology Developmi
required on the Automatic Meter Ri
$143,213, Telephone Communicat
$24,281, Maintenance Vehicles $6
Supplies $2.884 the result of actua
projection, Unfav Motor Pool ($1!
usage.
asult of the decreasing principal balance and
lated to the Drain Equipment Storage
;nds for 2 Vectors and Jetter truck. Fav -
T cost Fav - Equipment Rental $2,838 a
,eded for maintenance projects. Fay -
mt $2,712 a result of less maintenance
Pading System. Fav - Material and Supplies
ens $40,619, Equipment Maintenance
985, Computer Supplies $6,984 and Office
spending being less than anticipated budget
13,776) budget not set to actual historical
NET INCOME (LOSS) BEFORE (67,500.00) 22,272.00 1,727,829.08 1,705,557.08 7657.85%
Unfav - Indirect Cost ($66,181) du to actual charges determined after budget
finalization. Unfav - Depreciation ehicles ($58,630) and Depreciation
Equipment ($31,686) based on depreciation schedule. Unfav - Motor Pool Fuel
Charges ($34,906) due to increas9 cost. Unfav - Insurance Fund ($13,195) the
result of a increase in the number cf department vehicles. Unfav - Property
Taxes ($8,274) due to property tax for the new Office Building on Dixie
Highway. Unfav - Adjustment Prio Years Expense ($7,114) due to a
reclassification of a prior years rebill to the correct rebill project Unfav -
Equipment Repair Motor Vehicle ($74,487), Information Technology Operations
($40,092), Small Tools ($12,241), pendable Equipment Expense ($8,158)
and Electric Service ($5,068) them suit of actual spending being more than
budget projection.
NON-OPERATING REVENUE/(EXPENSE) 67,500.00 67,500,00 832,043.96 764,543.96 1132.66% Fav - Prior Years Adjustments $81
to date cost being moved to Const
capitalized. Also, fay. Gain on Sal
at county auction being more than
Income from Investment ($9,945) t
Gain on Sale of Vehicles ($45,000)
being less than anticipated budget.
,254 the result of FY 2013 SCADA-New life
uction In Progress (CIP) in order to be
of Equipment $5,235 due to sale of items
ntidpated budget. Partially offset by unfav -
e result of low interest rates and unfav -
due to the sale of items at county auction
17312014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED
BUDGET
AMENDED
BUDGET
1,201,417.00
FY 2014
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT
EXPLANATION OP SIGNIFICANT VARIANCES
TRANSFER IN
1,201,417.00
TRANSFERS (OUT) 27,189.00 27,189.00 - 27,169.00 100.00% Fay - Transfers Out $27,189 due to tirning of vehicle order, transfer will have to
be appropriated in FY 2015,
NET REVENUES OVER (UNDER) ($27,139.00) $1,264,000.00 $3,761,290,04 $2,497,290.04
EXPENSES
TOTAL NET ASSETS - BEGINNING 4,599,883.03
TOTAL NET ASSETS - ENDING $8,361,173.07
1742014
COUNTY OF OAKLAND
FY2014 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET ACTUAL FAW(UNFAV) PERCENT EXPLANATION F SIGNIFICANT VARIANCES
n••n..
'LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue 51,023.10 $ 51,023.10 - Fav. due to reimbursement from third parties pursuant to lawsuits,
Inside Revenue
Total Operatng Revenue
OPERATING EXPENSE
CLAIMS PAID
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
-4.29% - Unfav. due to rebills to departments lower based on actual premiums
paid, offset by decrease in eicpense,
17.65% - Fay. Insurance $1,061,600 Oremiums were less than expected due to
insurance market fluctuations and rates, offset by decrease in revenue.
Fay. Indirect Costs $27,000 due to actual charges determined after
budget finalization. Fringes fav. $5,000 due to reduction in
hospitalization rates and reth'ement Unfav. Maintenance Department
Charges for several County acilities due to June 27, 2013 storm
damage that was not coverei by insurance,
-168.46% - Unfav. Legal Services ($1,829,650) primarily related to Detroit Water
and Sewer matter partially offset by fay. Claims Paid $575,101 due to a
decrease in reserve balance based on AON actuarial estimate of lass
reserves.
2,362,250,00 2,362,400.00 2,260,972.08 (101,427.92)
5 3,426,496.00 $ 3,437.371.00 $ 2,830,615.59 6 606,755.41
768,500.00 768,650.00 2,063,514.59 (1,294,864.59)
$ 2,362,250.00 $ 2,362,400.00 5 2,311,995.18 $ (50,404.82) -2.13%
$ 4,194,996.00 $ 4,206,021.00 $ 4,894,130.18 $ 685,109.18 16.36%
(1,832,746.00) (1,843,621.00) (2,582,135.00) (738,514.00) 40.06%
NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 302,165.84 152,165.84 101.44% - Fav. due to higher than expebted available cash balance.
NET REVENUES OVEPJ(UNDER)
EXPENSES
$ (1,682,746.00) $ (1,693,621.00) (2,279,969.16) $ (586,348.16)
TOTAL NET ASSETS BEGINNING 14,796,234.39
TOTAL NET ASSETS- ENDING 12.516,265,23
11/26/2014
79
RETIREMENT ADMINISTRATION - PTNE
DEFINED CONTRIBUTION PLAN
300,000 160,000 186,607
14,600,000 14,600,000 14,841,416
25,607 16.00%
241,416 1.65% - Favorable due to actual revenue more than budget projections. Offset by unfavorable
expense.
200,000
1,356,000
840,700
200,000
500,000
95,900
260,000
1,000,000
550,000
14,600,000
34,120,000
190,573
1,331,775
828,818
192,690
508,123
75,334
257,148
1,070,350
550,458
14,578,378
31,058,167
10,000,000 9,261,975
3,316,000 3,060,254
(9,427)
(24,224)
(11,882)
(7,310)
8,123
(20,586)
(2,852)
70,350
-4.71%
-1.79%
-1.41%
-3.66%
1.62%
-21.45%
-1.10%
7.04% - Favorable due to actual revenue more th n budget projections. Offset by unfavorable
expense.
458 0.08%
(21,622) -0.15%
(3,061.833) -8.97% - Unfavorable due to actual revenue less than budget projections. Partially offset by
favorable expense.
(738,025) -7.38% - Unfavorable due to actual revenue less than budget projections. Offset by favorable
expense.
(255,746) -7.71% - Unfavorable due to actual revenue less than budget projections. Offset by favorable
expense.
216,500
2,500,000
2,936,200
700,000
391,700
5,000,000
280,000
800,000
25,000
2,500
350,000
115,000
105,000
20,000
160,000
281,524
2,509,260
2,987,462
667,756
573,026
4,995,918
171,916
728,722
14,627
1,117
358,433
103,066
111,022
12,354
5,329
1,945
14,983
356,466
4,618
TRANSFER IN
TOTAL REVENUE
5,771,000 5,771,000 5 770 836 (165) 0.00%
151,826,100 151,878,200 147,555,763 (4,322,437) -2.85%
FRINGE BENEFITS FUND 67800
ADOPTED AMENDED
BUDGET BUDGET
COUNTY OF OAKLAND
FY2014 YEAR END REPORT
INTERNAL SERVICES FUNDS
FRINGE BENEFITS FUND
FY2014 VARIANCE
ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-------- ----- --------------
OPERATING REVENUE
RETIREES MEDICAL- DEBT
RETIREMENT ADMINISTRATION
48,281,100 48,333,200 47,646,782
2,243,500 2,383,500 2,247,635
(686,418) -1.42%
(135,865) -5.70%
- Charges from departments unfavorable due to overestimated budget.
- Unfavorable due to actual revenue less tirian budget projections. Offset by favorable
Retirement Administration - PTNE fever* and Retirement Administration expense.
DEFINED CONTRIBUTION PLAN - PTNE 200,000
EMPLOYEE IN-SERVICE TRAINING 1,356,000
EMPLOYEE BENEFITS UNIT 840,700
FLEX BENEFIT PLAN 200,000
WELLNESS UNIT 500,000
FRINGE BENEFITS 95,900
TUITION REIMBURSEMENT 260,000
RETIREMENT HEALTH SAVINGS 1,000,000
GROUP LIFE INSURANCE 550,000
SOCIAL SECURITY 14,600,000
MEDICAL INSURANCE 34,120,000
PRESCRIPTION COVERAGE INSURANCE 10,000,000
DENTAL INSURANCE 3,316,000
216,500
2,500,000
2,936,200
700,000
391,700
5,000,000
280,000
800,000
25,000
2,500
350,000
115,000
105,000
20,000
150,0
-
00
65,024
9,260
51,262
(32,244)
181,326
(4,082)
(108,084)
(71,278)
(10,373)
(1,383)
8,433
(11,934)
6,022
(7,646)
5,329
1,945
14,983
206,466
4,518
VISION INSURANCE
DISABILITY INSURANCE
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
INVESTMENT INCOME
EXT FLEX BEN MEDICAL - EMPLOYEE
EXT - MEDICAL INSURANCE
EXT - PRESCRIPTION DRUG REBATES
EXT - DENTAL INSURANCE
EXT - VISION INSURANCE
EXT - FLEX BEN LIFE INSURANCE
EXT - FLEX BEN DENTAL INSURANCE
F_XT - FLEX BEN VISION INSURANCE
EXT- FORFEITURE OF DEPOSITS
EXT - PREMIUM ADJUSTMENT
EXT- TRAINING
EXT - WELLNESS
EXT - OTHER REVENUE - ICMA REBATES
PRIOR YEARS ADJUSTMENTS
300..303Z - Favorable due to actual revenue more than budget projections. 7
1.75% - Favorable due to actual revenue more th n budget projections.
-4.61%
4-06.2089Z - Favorable due to actual revenue more than budget projections.
-38.60% - Unfavorable due to actual revenue less t an budget projections.
-8.91% - Unfavorable due to less than expected prescription rebates.
-41.49%
-55.32%
2.41%
-10.38%
5.74%
-38.23%
0.00%
0.00%
0.00%
137.64% - Favorable due to more than expected IC A rebates. Also, includes return of $55,300 from
escrow accounts of Retirees Health Care Refunding Bonds; offset by additional legal
services paid for defeasance of COPS.
0.00% - Favorable due to prior year correction for Wellness mailroom charge and reimbursement
for storm damage at Child Care facility.
80
134 FRINGE BENEFITS FY2014 4th Qtr Year End ReportAsx 11/26/2014
ADOPTED AMENDED
BUDGET BUDGET FRINGE BENEFITS FUND 67800
COUNTY OF OAKLAND
FY2014 YEAR END REPORT
INTERNAL SERVICES FUNDS
FRINGE BENEFITS FUND
FY2014 VARIANCE
ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINC.
RETIREES MEDICAL - VEBA DEBT INT.
RETIREMENT ADMINISTRATION
21,500,000
26,833,200
2,543, 500
21,500,000
26,833,221
2,367,404
21,500,000
28,781,100
2,543,500
14,600,000 14,500,000 14,841,416 DEFINED CONTRIBUTION PLAN
4.71%
0.00%
32.37%
9,427
165
325,678
200,000
5,771,000
1,006,000
200,000
5,771,000
1,006,000
190,573
5,770,835
580,322
DEFINED CONTRIBUTION PLAN - PINE
PENSION CONTRIBUTION EXPENSE
EMPLOYEE IN-SERVICE TRAINING - Favorable $195,753 due to actual Traini
$14,660 in Printing and Special Event P
one underfilled position and one FTE po
g costs less than expected, reduced spending
pgram, and $104,300 due to one vacant position,
ition filled with PTNE employees.
IN-SERV[CE TRAINING - INFO TECH
EMPLOYEE BENEFITS UNIT
FLEXIBLE BENEFIT PAYMENTS
WELLNESS PROGRAM
ACCOUNTING SERVICES
TUITION REIMBURSEMENT
350,000 350,000 292,913 57,087 16.31%
840,700 964,250 950,424 13,838 1.43% - Favorable due to underfilled positions.
200,000 98,707
200,000 101,293 50.65% - Favorable due to actual costs less than udget projections. Partially offset by unfavorable
revenue.
500,000 500,000 424,714 75,286 15.06% - Favorable due to actual costs less than udget projections.
95,900 95,900
95,012 888 0.93%
260,000 280,000 127,350 132,550 51.02% - Favorable due to actual costs less than ludget projections. Partially offset by unfavorable
revenue.
(70,350) -2.25% - Unfavorable increased contribution due ljD employees electing the VEBA Buy-Out. Offset
by favorable revenue.
3,132,875 3,203,225 1,000.000 RETIREMENT HEALTH SAVINGS
008,979
14,582,857
37,447,340
(8,979) -1.00%
17,143 0.12%
1,536,560 4.19% - Favorable due to actual costs less than i5Hdiji :7)/ffff
900,000
14,500,000
39,400,000
900,000
14,600,000
39,084,000
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
10,800,000 10,711,400 9,354,843 1,355,557 PRESCRIPTION COVERAGE
3,427,000 3,044,550 3,456,000 382,350 DENTAL INSURANCE
815,456 0.00 (2255,435.001_ (1,440,979) NET REVENUE OVER/(UNDER) EXPENSES
81
11/26/2014
34,934,368
33,493,389
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
134 FRINGE BENEFITS FY2014 4th Ott Year End ReportxIsx
0.00%
(21) 0.00%
176,096 6.92% - Favorable 6156,130 Sick/Annual Leave :ash-Out and $2,578 Printing due to costs less
than expected, and $34,792 due to one nderfilled position and hospitalization lass than
expected. Offset by unfavorable ($11,82 l) Monitoring Services and ($9,324) Legal
Services due to expenses more than exj ected.
(241,416) -1.65% - Unfavorable due to actual costs more tin n budget projections. Offset by favorable
revenue.
12.66% - Favorable due to actual costs less than budget projections. Partially offset by unfavorable
revenue.
11.16% - Favorable due to projected costs less than budget projections. Offset by unfavorable
revenue.
VISION INSURANCE
DISABILITY INSURANCE
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
CHILD CARE FACILITY
PROFESSIONAL SERVICES
HEALTH INSURANCE PREMIUM TAX
REINSURANCE FEES
MICHIGAN HICAA TAX
PATIENT CENTERED OUTCOME RESEARC
INDIRECT COSTS
TOTAL EXPENSE
55,432 17.11% - Favorable due to projected costs less than budget projections.
(33,658) -1.35%
924,315 31,48% - Favorable due to WC Excess Insurance osts, State of Ml Fees, and expected Workers
Compensation Claims less than budget rojections.
322,346 46.05% - Favorable due to actual costs less than Ludget projections. Partially offset by unfavorable
revenue.
2,492 0.95%
(77,230) 0.00% - Unfavorable due to legal services for defeasance of COPs; partially offset by
(1,968) -7.87%
(3,030) -12.12%
(17,549) -4.77%
128 0.80%
2,265 0.76% - Favorable due to actual charges determined after budget finalization.
5,137,893 3.33%
324,000
2,500,000
2,936,200
700,000
261,700
300,000
151,826,100
324,000
2,600,000
2,936,200
700,000
261,700
25,000
25,000
367,600
16,000
300,000
154,134,635
268,558
2,533,658
2,011,685
377,654
259,208
77,230
26,968
28,030
385,149
15,872
297,735
148,996,742
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
--------------------
OPERATING REVENUE $4,653,821.00 $4,653,821.00 $4,268,187.69 ($385,633.31) -8,29% Unfav. T-hangar Rentals ($255,700) due to a decrease in number cf T-
hangars leased, reduction r'i Aviation Gas ($115,800) due to lower than lli anticipated gas concessio6s, and Reimb US Customs Service ($31,000) due
to fewer international flight needing services by customs, o ffset by US
Customs Services Expens . Fay. Land Lease $19,900 due to increase in
[and leases and Car Reni I Concessions $14,800 due to an increase in car
rentals.
OPERATING EXPENSE 6,830,178.00 6,830,178.00 6,910,525.65 (80,447.66) -1.18% rce ($91,300) due to additional snow removal
services needed, Project onstRiction and Improvements ($65,500) due to
local portion of grant proje ts due to MD07, Indirect Costs ($42,900) due to
actuals charges develope after budget finalization, Depreciation ($30,700)
due to closing capital proj cts, and Gasoline Charges ($23,700) due to
higher gasoline costs and sage. Fay. Personnel $125,600 due to two under
filled positions, summer h lp salaries not used, and hospitalization costs less
than expected, Insurance Fund $33,100 due to actual premiums less than
expected due to insurance market fluctuations and rates, and US Customs
Services $21,100 due to f wer international flights needing services by
customs, offset by Reimb S Customs Service.
($2,176,357.00) NET OPERATING INCOME (LOSS) ($2,176,357,00) ($2,642,437.97) ($466,080.97) 21.42%
NON-OPERATING REVENUE (EXPENSE) 278,744.00 276,744.00 377,382.46 98,638.46 35.39% Fav. Federal grants $105,1
Recovery Act Bonds and
from T-hangar buildings. U
lower than expected intere
'00 due to interest recovery on Economic
ale of Scrap $23,000 due to selling scrap metal
nfav. income from investments ($33,800) due to
rates.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($1,897,613.00) ($1,897,613.00) ($2,265,055.51) ($367,442.51)
TRANSFERS IN 0.00 0.00 369.94 369.94 0.00%
CAPITAL CONTRIBUTION 1,897,613.00 1,897,613.00 1,146,859.55 ($750,753.45) -39.56% Unfav, capital asset contri utions ($750,753) due to fewer capital project
closings.
TOTAL NET INCOME (LOSS) $0.00 $0.00 ($1,117,826.02) ($1,117,826.02)
TOTAL NET ASSETS - BEGINNING $ 81,272,335.86
TOTAL NET ASSETS - ENDING
$80,154,509.84
11/26/2014
82
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY2014
ACTUAL
VARIANCE
FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue $ 99,500.00 $ 99,500.00 $ 95,176.73 $ (4,323.27) -4.34% Unfav. Ext-Warranty Rei bursements ($13,400) due to less
claims being handled in-house; Fay. Ext-Productive Labor
$5,000 due to CVT's req esting more patrol car build-ups,
increase Ext-Other Rev nue $4,200 due to an increase in
subrogation payments nade for vehicle damages.
Inside Revenue 6,906,523.00 6,962,067.00 8,028,607.78 $ 1,066,540.78 15.32% Fay. Leased Equipment
trends to date, GasolinE
and Accessories $92,70
Sublet Repairs $13,800
Sheriffs Office.
3803,400 based on actual activity
Oil Grease Charges $101,400, Parts
, Productive Labor $54,900, and
lue to fleet expansion within the
Total Revenue $ 7,006,023.00 $ 7,061,567.00 5 8,123,784.51 $ 1,062,217.51
7,837,399.00 7,892,289.00 OPERATING EXPENSE
OPERATING INCOME (LOSS)
8,634,145.47 $ (741,856.47) -9.40% Unfav. Expendable Equi ment ($261,000), Vehicle
Depreciation ($228,400) Gasoline Charges ($77,600), and
Parts and Accessories (I 53,300) due to fleet expansion within
the Sheriffs Office. Incre se Indirect Costs ($138,600) due to
actual charges being de eloped after budget finalization,
Sublet Repairs ($82,800 due to increased volume of outside
work, and Insurance Ret erve Expense ($14,400) due to more
garage leased vehicles hvolved in accidents. Fav. Salaries
$39,000, Hospitalization $25,200, and Retirement $15,400 due
to an employee off on disability and fewer hospitalization and
retirement costs, decreae in License Plate and Title Fees
$30,100 due to lower tHn anticipated usage.
$ (831,376.00) 5 (830,722.00) 5 (510,360.96) 5 320,361.04
NON-OPERATING REVENUE
(EXPENSE)
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
252,899.81 $ 67,899.81 36.70% Fay. Sale of Vehicles $45,900 due to the sale of vehicles with
higher than anticipated resale values, increase in Sale of
Equipment $11,800 due 10 the sale of used vehicles,
185,000.00 185,000.00
5 (646,376.00) $ (645,722.00) $ (257,461.15) $ 388,260.85
TRANSFERS IN / (OUT) 23,000.00 321,019.00 321,022.25 $ 3.25 0.00%
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF
FUND BAL.)*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ (623,376.00) $ (324,703.00) $ 63,561.10 $ 388,264.10
$ 8,153,177.77
$ 8,216,738.87
83
11/26/2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUAL
VARIANCE
FAVAUNFAV) PERCENT EXPLANATION OF IGNIFICANT VARIANCES
Inside Revenue
$837,018,15 $503,480,15 150,95% - Fay. External - Other Revenue $257,1 p6 subrogation payment for property
damage; $206,790 insurance claims r imbursement for water inundation and storm
water damage of County buildings; $7 ,560 unexpended reimbursement for storm
loss.
424,835.02 1.57% Fav. Maintenance Dept Charges primTrily for reimbursement of mold remediation
costs for the former Medical Care Fac lity building.
'FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue $309,700.00 $333,538.00
27,054,673.00 27,030,835.00 27,455,670.02
Total Revenue $27,364,373.00 $27,364,373.00 $28,292,688.17 $928,315.17 3.39%
OPERATING EXPENSES $25,271,273.00 $25,289,355.00 $25,208,067,23 $81,287.77 0.32% - Fay, Salaries and Fringe Benefits $710,758 due to vacancy/turnover; Electrical
Service $600,662 due to lower-cost third-party contracts and savings from FM&O
energy conservation initiatives; Natur Gas $65,358 due to purchasing natural gas
from third party sources.
Partially offset by unfav. Sublet Repair ($752,721) due to increased need to
perform delayed repair work as a resu t of prior year budget reductions; Indirect
Costs ($125,201) due to determinatior of costs subsequent to budget formulation;
IT Operations ($88,736) primarily for n w CAD workstations and GIS training;
Water & Sewage Charges ($71,121) due to higher than anticipated charges for
municipal water and sewer; IT DeveloPment ($70,412) primarily for CAMS system
maintenance costs; Fuel Oil ($58,170)
water contamination in storage tanks;
temporary loaner vehicles; Radio Corr
purchase of 2-way radios to improve 0
($20,181) payments for Sewer billings
usage; Drain Equipment ($13,993) dui
various drains throughout County corn
due to fuel oil replacement as a result of
Motor Pool ($49,654) due to increased use of
munications ($36,521) due to one-time
Kik) transmission; Adj Prior Years Exp
Shop Supplies ($15,606) based on required
; to increase in charges for maintenance of
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
$2,093,100.00 $2,075,018.00 $3,084,620.94 $1,009,602.94
$100,000.00 $100,000.00 $172,491,12 $72,491.12 72.49% - Fay, due to higher than anticipated rate of return on investments.
TRANSFERS IN
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES'
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
71,488.75 71,488.75 0,00% - Transfers In from Project Work Order und for closed Maintenance Projects.
(3,500,000.00) (4,767,597.00) (4,811,726,35) (44,129,35) 0.00% - Transfers Out to Project Work Order Find to close Maintenance Projects.
($1,306,900.00) ($2,592,579.00) ($1,483,125.54) $1,109,453.46
$11,925,535.51
$10,442,409.97
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
11§#2014
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUALS
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION F SIGNIFICANT VARIANCES
41.59% Fey. Enhanced Access Fees $329,120 due to increased customer usage; Sale of Equip
$17,861 due to auction proceeds; Def rred Land File Tax $11,001 due to increased tax
& assessment billings. Offset by unfa Outside Agencies ($2,325) due to reduction in
external customer requests.
-6.02% Unfav. 00 Depfi & Non Gov Dev (51, 32,554) and OC Dept! Ops & Non Gov Ops
($138,074) due to rates remaining at p or year levels & limited resources available to
complete development due to vacanci s. Partially offset by fay. Managed Print Svcs
$56,307 and CLEMIS Ops $2,176 due to actuals higher than anticipated.
Information Technology - Operations (63600)
OPERATING REVENUES:
Outside $848,992.00 $855,652.00 $1,210,709.41 $355,657.41
Inside 26,070,570.00 25,125,054.00 23,612,908.87 (1,512,145,13)
TOTAL OPERATING REVENUE
$25,919,562.00 $25,980,106.00 $24,823,618.28 ($1,156,487.72) -4.45%
Fay, Sal & FB $2,576,893 due to vaca t positions; Exp Equip $1,143,922 for equip
replacement; Equip Maint $497,409 d e to lower than anticipated hardware maint costs;
Indirect Cost $268,337; Communicati s5102,927 due to rate reductions; Copier
$384,579 and Mem Dues $11,125 du to lower than anticipated costs; Travel $65,214
due to decline in staff attending cents nces; Maint Contracts $69,097 due to office
equipment purchases that are still und r warranty; Deprec $377,414 for IT capital
projects in progress not fully operation I; Supplies $17,959, Mileage $7,770 & Printing
$54,579 based on usage. Partially offs t by unfav. Prof Svcs ($468,225) for previously
approved IT projects; Software Maint (5636,080) due to lower than anticipated software
support payments; Internal Svcs ($47,t34) and Contracted Svcs ($766,919) due to
increase in usage; Charge Card Fees i $96,897) for increase of credit card activity; Adj
Pr Yr Exp ($146,043) due to reimburse ment from available Building Authority bond
funding for I.T. capital projects and Adj Pr Yr Rev ($139,930) reimbursement to CLEWS
fund for Crash PD Agency portion of credit card transactions for prior year revenue.
OPERATING EXPENSES $32,355.652.00 $33,912,666.00 $30,637,268.51 $3,275,397.49 9.66%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (56,436.090.00) ($7,932,560.00) ($5,813,650.23) $2,116,909.77 Fay. Capital Contributions revenue du to CIP and Contributed Capital for BA Capital
Projects for IT.
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
NET REV OVER(UNDER) EXP.'
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
105,500.00 105,500.00 157,469.67 51,969.67 49.26% Fay. primarily due to Interest Income; higher cash balance than anticipated.
3,915,871,00 4,044,207,00 4,044,207.00 0.00
0.00%
3,314,998.16 0.00%
($2,414 719.00) ($3,782,853.00) 51,703,024.60 $2,17Q879.44
19,906,561.84
$21,609,586.44
0.00%
3,314,998.16
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
85
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUNDS (ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2014 VARIANCE
BUDGET BUDGET ACTUALS FAV/(UNFAV) PERCENT EXPLANATION SIGNIFICANT VARIANCES
Information Technology - Telephone Communications (67500)
OPERATING REVENUES:
Outside 530,000.00 $30,000.00 $15,054.10 $ (14,945.90) -49.82% Unfav. Sale of Phone External due to rduction in landline charges,
Inside 2,814,000.00 2,818,199.00 $2,802,178.46 (16,020.54) -0.57% Unfav. Sale of Phone Internal due to r duction in telephone landlines.
TOTAL OPERATING REVENUE $2,844,000.00 $2,848,199.00 $2,817,232.56 ($30,966.44) -1.09%
OPERATING EXPENSES $3,299,915.00 53,304,114.00 $2,677,637.34 3626,476.66 18.96% Fay. Depreciation $230,771 subsequent to budget; Exp Equip $104,088 due to
decreased demand for equipment replacements; Software Maint $27,325 due to lower
maintenance rates; Sublet Repairs $72,015 due to lower than anticipated repair volume;
Indirect Cost $190,321; Prof Svc $8,0do due to lower than anticipated contract rates;
Communications $10,022 due to decrased rates; Tower Charges $9,614 due to
decreased pager usage; Travel $5,35l due to decreased usage and Fringe Benefits
$4,654 due to reduced Fringe Benefit ate. Partially offset by unfav. Internal Svcs
($24,683) due to actual usage and Voie Mail ($11,000) due to higher than anticipated
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
($455,915.00) $139,595.22
30,000.00 57,571.08
($425.915,00) $197,166.30
3,919,060.51
$4,116,226.81
($455,915.00)
30,000.00
($425,915.00)
$595,510.22
27,571.08 91.90% Fay, primarily due to Interest Income; higher cash balance than anticipated.
0.00%
0.00%
$623,081.30
'Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
86
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUALS
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
24,06% Fay. Access Oakland Fee $52,405 due to updated law enforcement FTE count used for
billing; Prior Yr. Rev $590,088 & Prior r. Exp $68,720 due to correction of expenses to
Radio fund; CLEMIS Crash $138,111, CLEMIS Citation $58,608, CLEM'S Parking
$6,455 & Crime Mapping $2,879 due t increased usage by Oakland and non-Oakland
agencies; Parts & Access $4,472 & R billed Charges $53,830 billed to Tier 2.5 & 3.0
agencies for connectivity costs. Partially offset by unfav. Maintenance Contracts
($12,269) Livescan maint after warrarfty & In-Car Terminals External ($50,049) due to
reduction in fleet of CLEMIS agencies
-0.08% Unfav. Service Fees ($182,131) based on actual billing for Computer Aided Dispatch
(CAD) exp charge directly to Radio Fund, Partially offset fay. Reimb General $137,255
for CLEMIS staff supporting Sheriff projects; OC Dept Ops $31,334 and In-Car
Terminals Internal $11,892 due to Mot ile Data participation count higher than budget
Information Technology - CLEMIS (53500)
OPERATING REVENUES:
Outside $3,795,859.00 $3,795,859.00 $4,709,109.74 $913,250.74
Inside 2,109,892.00 2,110,149.00 2,108,49617 (1,650.23)
TOTAL OPERATING REVENUE $5,905,751.00 $5,906,008.00 $6,817,608.51 $911,600.51 15.44%
OPERATING EXPENSES $8,360,043.00 $8,360,043,00 $9,002,039,29 ($641,996,29) -7,68% Unfav. Bank Charges ($153,754) due
transactions; Depreciation ($681,213)
original budget pr*ction; Travel ($2,
Svcs ($623,597) due to contractual se
o cost of PayPal services for E-Comrnerce
ue to additional equipment not included in the
30) for conferences; Indirect. Cost ($38,029); Prof
ices; Supplies ($20,084) due to usage; Parts &
Access ($15,174) due to increased vo ume of non-billable equipment repairs & Software
($555,825) for software purchases reg
Salaries & Fringe Benefits $756,811 d
due to less than anticipated cost of re
costs less than anticipated & Internal
ired by CLEMIS tech support. Offset by fav.
e to vacancies; Equip Maintenance $271,901
airs; Communications $166,747 due to actual
vcs $252,751 based an actual usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
CAPITAL CONTRIBUTION
NET REV OVER(UNDER) EXP"
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
($2,454,292.00) ($2,454,035.00) ($2,184,430.78) $289,604.22
35,000.00 35,000,00 145,545,56 110,545,56 315.84% Fay, primarily due to Interest Income; higher cash balance than anticipated.
2,044,186.00 2,044,186.00 2,044,186.00 0.00%
($375,106.00) ($374,849.00) $2,261,066.14 $2,635,915.14
15,050,031,85
$20,321,097.99
0,00%
0.00 0.00 2,255,765.36 2,255,785.36 0.00% Fay. Capital Contributions revenue du to Radio fund contributions for the CAD Upgrade
project.
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
87
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE rumps ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUALS
VARIANCE
FAVAUNFAV) PERCENT EXPLANATION F SIGNIFICANT VARIANCES
Information Technology - Radio Communications (53000)
OPERATING REVENUES:
Outside $5,895,000.00 $5.895,000.00 85,606,365.80 (8268,614.20) -4.90% Unfav. E-911 ($276,752) due to decre
Antenna Site Mgt ($33,694) due to re
($4,858) due to fewer non-emergency
Pr. Yr Adj $26,690 for an E911 settle
sed volume of users/receipt of 911 surcharge;
oval of equipment & Outside Agency Revenue
gencies than anticipated. Partially offset by fay.
ant agreement accepted with AT&T Corporation.
Inside 386,000.00 386,000.00 464,431.76 78,431.76 20.32% Fav. Parts Access $82,420 due to rei
replacement & Productive Labor $5,7
Agencies. Partially offset by unfav. L
non-public users of the new system.
ursement by participating agencies for equip
8 due to Mobile Data Computer repairs for OC
sed Equip ($9,737) due to lower than anticipated
TOTAL OPERATING REVENUE $6,281,000.00 $6,281,000.00 $6,070,817.56 (8210,182.44) -3.35%
OPERATING EXPENSES $9,520,472.00 $9,520,472.00 811,610,886.30 (82,090,414.30) -21.96% Unfav. Depreciation ($1,808,266) due
mobile radios; Exp Equip ($294,168)
Upgrade project; Communications (82
used for coverage enhancements of t
year's allowable CLEMIS Fund expen
($511,293) due to adjustment for Ging
o acceleration of useful-lives for all portable and
ue to purchase of equipment required for the CAD
,689) for connectivity costs for cell tower sites
e Radio system; Ad) Pr Yr Exp ($450,158) prior
es not previously recognized; Ad] Pr Yr Rev
far Tower Rent Transfer to Municipalities
IT ($50,000) Primary public safety answe 'ng point (PSAP) Termination Settlement with the
Village of Holly Software Lease ($1943510) due to the timing of software license
purchases for new member agencies nd Supplies ($47,457) due to usage. Partially
offset by fav. Salaries & Fringe Benefi s $135,416 due to vacancies; Equip Maint
8220,065 due to maintenance costs o
usage; Indirect Cost $22,728 subsequ
decline in out-of-state training; Prof S
enhancements; Special Projects $39,
painting and Utilities $25,433 based o
the radio system; Internal Svcs $126,212 due to
nt to budget projection; Travel $23,831 due to
s $697,727 due to CAD Upgrade project
15 due to timing of projects including tower
actual usage,
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($3,239,472.00) ($3,239,472.00) (85,540,068.74) ($2,300,596.74)
NON-OPERATING REVENUE 180,000.00 180,000.00 260,679.01 80,679.01 44.82% Fay, primarily due to Interest Income; l*gher cash balance than anticipated.
TRANSFERS IN 4,500.00 53,900.00 52,790.36 (1,109.64) 0.00%
TRANSFERS (OUT) (486.000.00) (486,000,00) (486,000.00) 0.00%
CAPITAL CONTRIBUTION 0.00%
NET REV OVER(UNDER) EXP" ($3,540,972,00) ($3,491,572.00) ($5,712,599.37) ($2,221,027.37)
TOTAL NET ASSETS - BEGINNING 51,331,927.82
TOTAL NET ASSETS - ENDING $45,619,328.45
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance' in the revenue category and Budgeted Equity Ad l in Expenses.
88
EXPLANATION F SIGNIFICANT VARIANCES
$12,193.08 $197,065.08
$2,594.62 $664,894.38
$184,872.00
$667,489.00
42.63% Fay. primarily due. to Interest Income; igher cash balance than anticipated. 1,279.00 4,279.00
($482,617.00) ($467,829,30) $14,787.70
3,000,00
TOTAL OPERATING REVENUES
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
Fay. Sal & FB $30,033 due to vacanci ; Communications $18,207 due to decrease in
t connectivity rates; Exp Equip $7,000 ill e to decreased equipment purchases for
maintaining the system; Software MaiT t $3,421 due to decrease f n maintenance costs;
Equip Maint $1,000 due to lower than ntic.ipated server maintenance charges; Mileage
$1,000 and Travel $4,000 due to decr ace in staff traveling to off site conferences.
Offset by unfav. Indirect Cost ($50,67! ); Depreciation ($3,700) and Internal Svcs
($7,691) due to actual usage,
6.60%
0.39%
$179,329.00
$667,489.00
($488,160.00)
3,000.00
COUNTY OF OAKLAND
FY 2014 YEAR END REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2014
ACTUALS
VARIANCE
FAV/(UNFAV) PERCENT
Fire Records Management ( 53100)
OPERATING REVENUES:
Outside
$179,329,00 $184,872.00 $197,065.08 $12,193.08 6.60% Fay. primarily due to Outside Agencie ; timing related to implementation of new member
agencies. Billing begins once Fire Del artment is operational.
TRANSFERS IN 413,145.00
TRANSFERS (OUT)
NET REV OVER(UNDER) EXP* ($72,015.00)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
444,937.18
$400,659.38
/Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Ad) in Expenses.
419,273.00 419,272.60 (0.50) 0.00%
0.00%
($60,344.00) ($44,277.80) $16,066.20
89
FY 2014 BUDGET AMENDMENTS
FY 2014 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. 413248 - 10102/2013
Water Resources Commissioner - Delete and Create Positions
M.R. 413247 - 10/0212013
Facilities Mgmt/Heaith & Human Services - Use of Space in South Health by State of Michigan
$ 419,293,798.00
(26,819.00)
(23,838.00)
MR. 413248 - 10/02/2013 (35,799.00)
Sheriffs-Office - rontract_Amendment_41 for Law_Enforcement_Contract-in-Brandon Twp.
M.R. 413250 - 10/02/2013 (6,797.00)
Public Services/MSU Extension -Professional Svc Contract for 4-H Dev Coordinator & Educational Programming
M.R. 413262 - 10/17/2013 27,085.00
Human Resources - Increase Payrate of College Intern Classification
M.R. 413273 - 10/17/2013 13,229.00
Human Resources - FY 2014-2016 Collective Bargaining Agreement for Gov't Employees Labor Council (GELC)
M.R. 413263 - 10117/13
Facilities Mgmt/Facilities Planning & Engineering - Courthouse South Entrance Security
M.R. - 10/30/2013
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. 413277 - City of Sylvan Lake
M.R. 413276 - 10/30/2013
Health & Human Services - Request to Expend from the Larry Pernick Health Education Fund
M.R. 413288 - 11/13/2013
Circuit Court -2014 Michigan Drug Court Grant Program (ATC) Grant Acceptance
M.R. 413289 - 11/13/2013
Circuit Court -2014 Michigan Drug Court Grant Program (JDC) Grant Acceptance
M.R. 413293 -11/1312013
52nd District Court/Division 1 (NOVI) -2014 Michigan Drug Court Grant Program - Acceptance
M.R. 413321 -12/1212013
Sheriffs Office - Contract Amendment 41 for Law Enforcement Sys Charter Twp Commerce 2013 - 2015
M.R. 413319 - 12/1212013
Sheriffs Office - Contract Amendment 41 for Law Enforcement Sys Parks & Rec Comm 2013 - 2015
$ 219,209.00
5,625.00
3,200.00
18,940.00
56,618.00
6,900.00
$ 193,059.00
84,847.00
M.R. 413320 - 12/12/2013
Sheriffs Office - Position Deletions for Cancellation of Law Enforcement Services Twp of Royal Oak 2013 - 2015 $ (400,390.00)
M.R. 413315 - 12/1212013
Sheriffs Office - Narcotics Enforcement Team (NET) Interlocal Agreement with the City of Auburn Hills 29,358.00
M.R. 413323 - 12/12/2013
Facilities Planning & Engineering/Health & Human Services - Construction of New CV Counseling Center $ 245,657.00
M.R. 413305 - 12/1212013
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. 413295 - 12/12/2013
Dept of Health & Human Services/Children's Village - FY 2013-2015 Waterford School District Agreement $ (47,496.00)
90
FY 2014 BUDGET AMENDMENTS
M.R. #13324 - 1/22/2014
Economic Development & Community Affairs - BuyOakland Program
M.R. - 02106/2014
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #14014 - City of Walled Lake
M.R. #14021 - 02/06/2014
52nd District Court/Division III Rochester Hills - Position Deletion and Creation
MR:#1,4026-03/06/2044
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 Sys 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
5,012.00
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 - 04/3012014
Board of Commissioners - Public Awareness and Education Implementation for Gun Violence Report
M.R. - 04/30/2014
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #14089 - City of Rochester Hills
M.R. #14091 - 0413012014
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
91
FY 2014 BUDGET AMENDMENTS
M.R. #14066 - 0413012014
Board of Commissioners - Public Awareness and Education Forum for Women Veterans
M.R. #14094 -0413012014
Homeland Security - 2013-2014 Hazardous Materials Emergency Prep Planning Prog (HMEP-PP) Grant
5,000.00
940.00
M.R. 05/1512014
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #14107 - Township of Addison 10,978.00
M.R. #14108- Township of Oxford 18,538.00
M R._#1_4111g - Township_of_Bioomfield $ 111,744,130
M.R. #14110 - Township of Rose 10,180.00
M.R. #14111 - City of Novi 40,000.00
M.R. #14112 - 05/15/2014
M & BANater 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 VVasterwater (SAW) Grant 50,000.00
M.R. #14117 - 05/15/2014
Water Resources Commissioner - Create Positions to Accommodate the Acquisition of Services to City of Pontiac $ (757.00)
M.R. #14106 - 05/15/2014
Circuit Court - Delete and Create Positions/Reorganization 21,609.00
M.R. #14105 - 05/15/2014
Sheriffs Office - Contract for Fire Dispatch Services for Charter Township of Washington 2014-2015 17,472.00
M.R. #14126 - 06/11/2014
Board of Commissioners - Tr-Party Program - City of Troy - Improvements to Big Beaver Rd - Project No. 52201 $ 100,054.00
M.R. #14130 - 06/11/2014
M&B FY 2014 Second Quarter Report
Adjustments to Economic Development & Community Affairs
Adjustments to Sheriff's Office
Adjustments to Public Services - Animal Control
M.R. #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
M.R. #14124 - 06/11/2014
Department of Public Services - Animal Control Division - Position Deletion and Position Creation
M.R. #14137 - 06111/2014
Sheriffs Office - Contract Amendment #2 for Law Enforcement Services Twp of Oakland 2013 - 2015
M.R. - 07/16/2014
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #14144 - Township of White Lake
M.R. #14145 - City of Southfield
M.R. #14146 - City of South Lyon
M.R. #14150 - City of Royal Oak
M.R. #14152 - 07/16/2014
Central Services Support Services for Vehicle Operations/Sheriffs Office - Use of Forfeited Funds for
Undercover Vehicle Purchase for Narcotics Enforcement Team
M.R. - 07/31/2014
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #14172 - Township of Highland
M.R. #14173 - Township of Oakland
(269.00)
37,539.00
29,381.00
$ 162,000.00
28,485.00
6,000.00
25,000.00
39,398.00
20,557.00
92
FY 2014 BUDGET AMENDMENTS
M.R. #14174 - City of Birmingham
M.R. #14175 - City of Bloomfield Hills
M.R. #14176 - City of Auburn Hills
M.R. #14177 - 07/31/2014
Central Services Support Services for Vehicle Operations/Sheriff's Office - Use of Forfeited Funds for
Undercover Vehicle Provided by the United States Marshals Service for Operating Costs for Fugitive
Apprehension Team
M.R. #14168 - 07/31/2014
Sheriff's-Offiee---Contract-Amendment#2 for-Law-Entoroement-Services-Charter-Twp-of-Brandorr20-13 -20
M .R. #14183 - 08/20/2014
Facilites Planning & Engineering (FPE) / Sheriffs Office (SO) - Jail Intercom/Consoles Replacement/
Video Camera Expansion Project
M.R. #14191 - 09/04/2014
Department of Management & Budget Position Modifications
M.R. - 09/04/2014
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #14201 - Township of Orion
M.R. #14203 - City of Farmington Hills
MR. #14193 - 09/04/2014
Sheriffs Office - Cancellation of MR #14105, Contract for Dispatch Services in Washington Township
14,066.00
14,066.00
50,269.00
(4,564.00)
39,583.00
$ 259,983.00
$ (17,472.00)
650.00
5,346-
$ 2,743,014.00
M.R. #14213 - 9/18/2014
M&B FY 2014 Third Quarter Report
Adjustments to Circuit Court
Adjustments to Economic Development & Community Affairs
Adjustments to Sheriff's Office
Adjustments to Public Services - Animal Control
8,000.00
$ 47,730.00
$ 220,724.00
$ 55,000.00 $ 331,454.00
KR. #14230 - 10/08/2014
Board of Commissioners - Tr-Party Program - Additional Funding for City of Novi Project No. 52321 13,030.00
M.R. #14xxx - 12/04/14
M& B FY 2014 Year End Report
Adjust Property Tax Revenue
Sheriff Insurance Recovery
Adjust Non-Departmental Revenue
$ 739,628.00
$ 183,718.00
$ 2,666,337.00 $ 3,589,683.00
TOTAL AMENDED BUDGET AS OF 09130/2014 $ 432,867,414.50
93
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2014
County Auction
Refund Prior Years Expenditure and Adj of Prior Years Exp
Sale of Equipment
250.00
364,412.70
12,204.00
'total
$
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2014
Adjustment Prior Years Expense
Adjustment Prior Years Revenue
Auction Expense
Bank Charges
Fees - Per Diems
Miscellaneous
Refund Prior Years Revenue
$ 16,379.33
366.04
31.28
41,339.61
2,719.85
1,095.00
164,255.95
Total $ 226,187.06
94
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2014
DONATIONS CASH
RECEIVED IN BALANCE AS
FUND FY 2014 OF 9/30/14
Anal-Control-Legacy-Fund $211,7-315-1 $429,822.06
Children's Village Donation Fund 12,529.72 101,041.61
Medical Examiner Library Donation Fund 1,000.00 7,480.03
No Haz Waste donations 17,649.64 61,503.12
Women's Advisory Board 6,000.00 7,150.00
$248,910.87 $606,996.82
Prepared by Fiscal Services - 11/18/2014
95
MEMORANDUM
To: Kim Elgi—aW2481-452--4902—F—tax 2481-'858=-9724
From: Bob Gatt
Date: August 19, 201
RE: Donation to Oakland County Animal Control
In July 2014, Mr. Fred Bradley, a contractor/owner of Springfield Metal Works has donated his
services to install an electronic gate in the lobby for use at the Oakland County Animal Control
and Pet Adoption Center. The gate is necessary in order to control/determine visitors to the
facility. The electronic gate ensures that visitors sign in and identify themselves before
proceeding. There is minimal financial and maintenance impact/cost and no on-going labor
impact. This is a gift and Mr. Bradley wishes nothing in return. Per the contractor/owner of
Springfield Metal Works, Mr. Fred Bradley, the total value of material ($850) and labor-
fabrication and installation ($750) total $1,600.00.
96
OAKLAND COUNTY PARKS & RECREATION COMMISSION
FY 2014 4th Quarter Report for Contributions (Donations) - July 1, 2014 - Septemb r 30, 2014
Budget Center Project Program
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Nature Center Donation
Kids Adventure Day at Independence Oaks
Nature Center Donation
Source Amount Totals
REC
REC
REC
REC
REC
REC
REC
_$1,0d0:00
S20.00
Administration 5ui34tal
Tuning Your Tot Contribution
Tuning Your Tot Contribution
Tuning Your Tot Contribution
Tuning Your Tot Contribution
Tuning Your Tot Contribution
Leadership Oakland—
Recreation Programs -& Servites:SUbJOtal
Tuning Your Tot Contribution $5.60 _
Red Oaks Park Sub-Total . . .
Tuning Your Tot Contribution
yorf.Oakt- Park,Su b-TOtar-
5.00
5.00
5.00
5.00
$-4).00
500.00
Commemorative Program -Exisiting WO Bench Leadership Oakland
Reforestation/ Plantings of Flowring Lilacs Leadership Oakland . _
97
Uncoirectible Enhanced Access Fees
Date of Date of Transaction Last 4 of Order
Notice Chargeback Case Number Date CC Number Payment for Amount Credit Date Status Corn ants
4416
6168
9
2598
4672
2361
8255
7921
7921
8255
1772
4188
8328
4450
4242
8599
5505
6570
1348
7832
5905
6886
3594
61.49
874
2066
2118
2/27/2014
3/26/2014
3/28/2014
2/27/2014
3/18/2014
4/1/2014
5/29/2.014
6/7/2014
6/10/2014
7/15/2014
8/5/2014
8/7/2014
8/1/2014
6/21/2014
3/1/2014
945/2014
9/12/2014
9/19/2014
9/20/2014
9/24/2014
9/74/2014
8/29/2023
/2/23/2013
1/29/2014
12/13/2013
1/16/2014
2/4/2014
2/27/2014
2/3/2014
1/8/2014
2/27/7014
4/10/2014
4/1/2014
5/29/2014
6/7/2014
6/10/2014
5/23/2014
6/14/2014
7/14/2014
8/1/2014
6/21/2014
3/1/2014
3/16/2014
9/12/2014
9/19/2014
9/20/2014
3/30/2014
9/11/2014
1017228606
1017789500
1018024889
1018037402
1018292856
1018450767
1013680279
1016274733
1018224743
1018680248
1018301E78
1013935524
1019447353
1019503489
1019510502
1019415647
1019532760
1019743153
1019928022
1019573020
1019925423
1019732955
1020235456
1020240072
1020313464
1020121225
1020202816
7/29/2013
10/10/2013
10/23/2013
12/3/2013
12/30/2013
12/26/2013
1/8/2014
11/21/2013
11/21/2013
1/8/2014
10/30/2013
2/27/2014
3/15/2014
5/17/2014
5/29/2014
5/17/2014
6/4/2014
6/24/7014
7/9/20/4
6/16/2014
7/12/2014
4/14/2014
9/10/2014
9/1/2014
9/16/2014
8/21/2014
6/14/2024
683029 Case Search 47.50
717772 PayTicket 254.25
722931 EA Fee - Locai Tax 57.48
740678 Court OTC 150.50
757116 EA Fee - Genesee OTC 5.50
750218 Crash Report 13.00
755976 160C Court Payment Fee 5.50
735911 Case Search $ 34.50
736006 Case Search 447.75
755979 16DC Court Payment Fee 5.50
726237 Case Search 6.50
782689 Ticket 5249 144301331 135.50
623946 Delinquent Tax Payment $ 413.75
824817 Ticket 5240 1411302953 155.50
831379 Ticket 52-3 140511994 135.50
825005 Genesee County Legal OTC - EA Fee $ 4.00
833974 Circuit Court Payment 2012-1243881 $ 248.25
845208 Court Fee OTC 14-003749 125.50
853930 Delinquent Tax Payment 2,759.44
843573 Ticket 5320 140800591 120.50
855582 Clinical Services Health South 176.50
808897 Enhanced Access fee on Court Payrn, $ 8.25
888105 Duplicate Payment of Del Tax - parse $ 131.00
884556 Ticket 5230 140521961A & B 258.25
892993 Ticket 3230 14006356 KALLABAT $ 120.50
878052 5-Ticket 5202 69.00
840113 Environmental Health OTC 525.50
4/1/2014 Marked as Credited
1/22/2014 Marked as Credited
4/1/2014 Marked as Credited
2/26/2014 Marked as Credited
4/1/2014 Marked as Credited
2/14/2014 Marked as Credited
4/1/2014 Marked as Credited
4/1/2014 Marked as Credited
4/1/2014 Marked as Credited
4/1/2014 Marked as Credited
4/1/2014 Marked as Credited
8/6/2014 Marked as Credited
8/6/2014 Marked as Credited
8/6/2014 Marked as Credited
8/6/2014 Marked as Credited
9/23/2014 Marked as Credited
9/23/2014 Marked as Credited
9/23/2034 Marked as Credited
9/23/2014 Pre-Arbitration - Need to Credit
9/23/2014 Marked as Credited
9/23/2014 Marked as Credited
9/23/2014 Marked as Credited
9/23/2014 Marked as Credited
9/23/2014 Marked as Credited
9/23/2014 Marked as Credited
Undisputed need to credit
9/24/2014 Second Chargeback
Card older paid court fee 3 times
Was eversed 2/4/2014
Was accrued 2/18/2014
Card older paid court fee 3 times
Was eversed 2/24/2014
Card older paid ticket 52-4 14TRO1331 twice. 782633
Card older paid taxes on wrong parcel number
Oispt ted 6/25/2014
DispL ted 8/5/2014
Dispt ted 7/15/2014. Reversed 7/29/214
Dupii ate payment
Duel' ate payment- per Nellie
Dupli ate payment of order 8929839- per Nellie
Dupli ate payment of order 878051- per Nellie
Dispu ted 9/16/2014. Reversed 9/24.
Cardholder paid ticket 52-4 241-502953 twice. 824315 8, 8.
Cardholder paid ticket 5223 240511994 twice. 831376 8, 8
Rave sad 7/11
Rave sed 7/29
Contacted Sue Danhausen to reverse payment from tax sy
Total $ 5,909.42
98