HomeMy WebLinkAboutResolutions - 2015.06.10 - 21883MISCELLANEOUS RESOLUTION #15156 June 10, 2015
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2015 SECOND QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23,
which authorizes budget amendments for variance between estimated revenue and projected
expenditures, amendments are required; and
WHEREAS the Fiscal Year (FY) 2015 Second Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment of $65,000 is recommended for the Sheriff's Office to establish new
revenue and expenditures related to the Sex Offender Registration fees, in conjunction with the State of
Michigan Sex Offender Registry; and
WHEREAS a budget amendment of $1,000 is recommended to reallocate funds from Sheriff's Corrective
Services Division Contracted Services account to Sheriff's Patrol Services Division Boats account to
complete the purchase of three (3) boats with motors and trailers; and
WHEREAS a budget amendment of $87,000 is recommended to reallocate funds from Sheriff's
Corrective Services Division Contracted Services account to Sheriff's Patrol Services Division Deputy
Supplies account to purchase personal protection equipment for Sheriff deputies; and
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds were previously posted to a
liability account (deferred revenue) within the General Fund; due to the implementation of GASB 63, the
deferred revenue account can no longer be used for this activity and these funds were moved to separate
restricted funds that will require a transfer to the General Fund for use of the monies. Transfers In from
the various restricted funds in the amount of $34,264 is being recognized for eligible forensic lab, dispatch
and officer's training costs; and
WHEREAS a budget amendment of $20,512 is recommended to allocate funds from Sheriff's Corrective
Services Division to the CLEMIS Fund (#53500) $1,650 and Information Technology Fund (#63600)
$18,862 for the purchase of additional Mobile Data Computers (MDC) which will be used as loaner units
for those units that are out for repairs; and
WHEREAS a budget amendment is recommended to transfer $3,300 from General Fund Contingency to
the Radio Communications Fund (#53600) for hand held portable radios for the 52/1 District-Novi due to
Phase I of the Enhanced County Building Security initiative (Miscellaneous Resolution *15026); and
WHEREAS a budget amendment of $57,000 is recommended to use restricted funds approved to
purchase 19 SWAT protective vests; with another 20 vests to be funded by the Fiscal Year 2014
Homeland Security Grant program through Urban Areas Security Initiative (UASI); and
WHEREAS a budget amendment of $23,695 is recommended for the Sheriff's Patrol Services Division to
correct the operating expenditure budgets for the purchase of one (1) 4WD Tahoe per Miscellaneous
Resolution #15013; a budget amendment of $18,466 is also recommended for the Motor Pool Fund
(#66100) to correctly account for ongoing operations; and
WHEREAS a budget amendment of $11,787 is recommended for the Sheriff's Patrol Services Division to
correct the operating expenditure budgets for the purchase of one (1) Impala per Miscellaneous
Resolution #15014; a budget amendment of $3,896 is also recommended for the Motor Pool Fund
(#66100) to correctly account for ongoing operations; and
WHEREAS a budget amendment of $434,107 is recommended to the correct the project chartfield for the
FY 2015 Narcotics Enforcement Team (NET) Byrne Grant (Fund #27320); and
WHEREAS a budget amendment of $10,010 is recommended for the Medical Examiner to correct
budgeted expenditure line items to reflect the correct program number; and
WHEREAS Animal Control Legacy Funds of $50,000 are being transferred to the General Fund to cover
expenditures in various operating line items; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Quarles absent.
WHEREAS a budget amendment of $9,000 is recommended for Planning and Economic Development
Services to reallocate funds between programs for training to support vendors at the Farmers Market with
their business plans; and
WHEREAS a budget amendment is recommended for the Department of Central Services Support
Services Division to reallocate the following: $2,000 from Equipment Rental to Expendable Equipment
due to expected purchase of speaker system for auctions, $1,250 from Mail Handling-Postage Services
to Licenses and Permits and $2,000 from Office Supplies to Travel and Conference to more accurately
reflect the budget with actual activity; and
WHEREAS a budget amendment totaling $5,000 is recommended to reallocate funds within the County
Clerk/Register of Deeds Department Elections Division from Election Supplies account to the Material
Supplies account to more accurately reflect the budget with actual activity; and
WHEREAS the Circuit Court has requested a budget amendment to transfer funds in the amount of
$29,300 from the Special Projects account to the Emergency Salaries Reserve account in Non-
Departmental to cover the costs of an Emergency Salary position (Senior Systems Analyst) that is
assisting with data mapping and conversion in an effort to move the Juvenile Court operations from the
County's mainframe system to the State's Trial Court System (TCS) case management system; and
WHEREAS per MR #15007 the Michigan Department of Community Health (MDCH) through the
Comprehensive Planning, Budgeting, and Contracting (CPBC) awarded the Oakland County Health
Division funding in the amount of $10,188,437, however, due to shortfalls at the State "Executive Order
2015-5 Essential Local Public Health Services Program Reductions - Comprehensive Agreement" was
issued reducing the total award by $162,514. As a result, a budget amendment is recommended to
recognize that the Oakland County Health Division has not received funding from MDCH through the
CPBC Agreement in the amount of $162,514; and
WHEREAS the FY 2014 Year End Report included a carry forward amount of $1,996,867 for various
department expenditures to be included in FY 2015; and
WHEREAS per the General Appropriations Act and Miscellaneous Resolution #93156, a review of the
carry forward appropriation has been conducted to determine if the appropriation shall continue for the
remainder of the fiscal year; and
WHEREAS the departments have expended the majority of their carry forward requests and the
remaining balance is expected to be utilized by the end of FY 2015; and
WHEREAS the Women's Advisory Board was dissolved effective April 23, 2015, prompting the official
close-out of the Women's Advisory Board Fund (#21398). A budget amendment totaling $7,150 is
recommended to transfer the remaining balance of $50 to the Board Of Commissioners (BOC) Special
Projects line item and appropriate $7,100 from General Fund Assigned Fund Balance Board of
Commissioners Projects (GL #383313) to the BOC Special Projects line item; funding will be utilized
through a contract with the Area Agency on Aging 1-B, otherwise known as AAA1-B; and
WHEREAS a Motor Pool Fund budget amendment is recommended to transfer Planned Use of Balance
funds in the amount of $6,323 to Budget Equity Adjustment during the second quarter of FY2015 to
correct Miscellaneous Resolution #15124; and
WHEREAS a budget amendment is recommended for the Health Division related to the MDCH through
Comprehensive Planning, Budgeting, and Contracting (CPBC) Agreement Amendment #1 within 15% of
the original grant award; an increase of $69,247 plus $55,781 related to Building Healthy Communities,
which is less than fifteen percent of the original agreement as a result of an error at MDCH in releasing
the funding; and
WHEREAS the Parks and Recreation Commission approved to reduce the operating budget from Parks
and Recreation Facilities and Operations department and transfer $294,140 to accommodate FY2015
American Disability Act (ADA) Transition Capital Projects and Capital Equipment purchase; and
WHEREAS a Parks and Recreation budget amendment is recommended to transfer Building
Maintenance funds in the amount of $73,957 from the Facilities Maintenance cost center to various cost
centers incurring expenses during the second quarter of FY2015; and
WHEREAS the Oakland County Parks and Recreation Commission approved the purchase of seven (7)
replacement trucks in the amount of $208,852 and a budget amendment for the Parks and Recreation
Commission and Motor Pool Fund is recommended to account for the change from department owned to
leased vehicles; and
WHEREAS the Oakland County Department of Economic Development and Community Affairs has
attempted to collect funds from loan recipients for the Community Development Block Grant totaling
$44,570.03 and the Home Investment Partnership Act Accounts totaling $56,194 and recommends
$100,764.03 be written off in uncollectible loans; and
WHEREAS Animal Control & Pet Adoption Center received a donation from E-Brands for pet beds and
pet carriers, valued at $8,810; and
WHEREAS Parks & Recreation received donations totaling $26 for various programs.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2015
Second Quarter Financial Report.
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of
Management and Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that $7,100 be appropriated from the General Fund Assigned Fund
Balance Board of Commissioners Project (GL #383313) to the BOC Special Projects line item.
GENERAL FUND (#10100)
Revenues
9010101-196030-665882
Expenditures
5010101-180020-731822
Planned Use of Balance
Total Revenues
Board of Commissioner- Special Projects
Total Expenditures
FY 2015
($7,100)
($7,1001
$7,100
$7,100
BE IT FURTHER RESOLVED these funds totaling $7,100 will be utilized through a contract with the
Agency on Aging 1-B (AAA1-B).
BE IT FURTHER RESOLVED that the donations be recognized in the Parks and Recreation Department
and the Animal Control & Pet Adoption Center.
BE IT FURTHER RESOLVED that the FY 2015— FY 2017 Budgets are amended pursuant to Schedules
A and B.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
AND.,
COUNTY MICHIGAN
MANAGEMENT & BUDGET
OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Laurie Van Pelt, Director
(248) 858-2163 I vanpeltl@oakgov.com
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget eXA.A.-41- 1/161,"-
Lynn Sonkiss, Manager, Fiscal Services
Gaia Piir, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2015 Second Quarter Forecast
DATE: June 4, 2015
FY 2015 SECOND QUARTER REPORT
Attached please find the Fiscal Year (FY) 2015 Second Quarter Forecast Report. In total, Fiscal
Services forecasts that the County will complete FY 2015 with an overall favorable variance of
$14,370,298 in General Fund/General Purpose (GF/GP) operations, compared to the amended budget.
GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall
favorability is split between receiving ($3,878,448) less revenue than anticipated and projected
favorability in expenditures of $18,248,746.
REVENUES
GF/GP revenues are -0.90% less than budget or ($3,878,448). Major variances are the result of the
following events:
A. TAXES — Unfavorable: ($2,873,000)
Unfavorable Property Taxes ($3,000,000) due to millage reduction per MR #15052 and includes
countywide taxable value increase compared to budget. This is partially offset by favorable
Payment in Lieu of Taxes $127,000 in the Treasurer's Office to reflect actual revenue activity for
payments from the State on Department of Natural Resources (DNR) land.
B. STATE GRANTS — Unfavorable: ($792,500)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more
than offset by projected reduced expenditures. Expenditures are favorable for Foster Boarding
Homes, Independent Living, and Private Institutions - Residential and Foster Care.
C. CHARGES FOR SERVICES — Unfavorable: ($392,118)
Unfavorable fines, fees and costs ($968,000) across the District Courts due to statutory
changes and fluctuations in caseloads. Unfavorable Civil Action Service Fees ($300,000) in the
Treasurer's Office due to the decline in foreclosures and unfavorable Sheriffs Office Diverted
Felon revenue of ($450,000). The unfavorability is partially offset by favorable Land Transfer
Tax of $1,000,000 in the County Clerk budget, favorable Commission Public Telephone of
$200,000 and favorable Economic and Community Affairs revenue for the No Haz Program of
$107,243.
2100 Pontiac Lake Road I County Executive Building 41W 1 Waterford, MI 48328 I Fax (248) 452-9172 I OakGov,cern
D. OTHER REVENUES — Favorable: $118,738
Primarily due to favorable Refund of Prior Years Expenditures in the Sheriffs Office for Federal
overtime reimbursement and favorable Prior Years Revenue in the Health Division related to FY
20'14 adjustment of administrative overhead cost distribution for grants.
EXPENDITURES
In total, expenditures are projected to be 4.21% under budget or $18,248,746 favorable.
Many departments have experienced personnel savings as the result of the hiring freeze, turnover, and
under-filling of positions. As the year progresses this overall net favorability may increase as
departments continue to work to reduce their costs and reorganize.
Water Resources Commissioner — Unfavorable: ($61073)
• The department is forecasted to be unfavorable in Info Tech Operations ($51,173) a result of
maintenance costs related to the CAMS system. This is offset by favorable Soil Erosion Fee
revenue of $52,000. A future budget amendment will be made by year end if the trend
continues.
Note that while individual divisions may be over budget, the budget is controlled at the department
level. The General Appropriations Act requires that appropriations accumulate at the following three
summary levels of expenditures within each County Department and are deemed maximum
authorization for expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support
Expenditures.
Required Reporting Adjustments
The Quarterly Forecast presents the County's financial position in relation to the amended budget
(Budget perspective). This form of presentation is used so that users of this forecast can assess the
true financial impact of County operations in comparison to the budget for the current fiscal year.
However, it is important to note that this presentation style does not fully coincide with the accounting
requirements of audited financial statements produced by the County. The County's financial
statements are required to follow Generally Accepted Accounting Principles or GAAP.
Forecast Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2015:
Revenues - over/ (under) budget $ (3,878,448)
Expenditures — (over)/under budget 18,248,746
Total Officially Reported Favorability $L14,M298
GAAP Required Reporting Method
Under GAAP, the Planned Use of Fund Balance is removed as a "revenue' source. The amended
revenue budget assumed the use of $36,462,771 in fund balance. Fund balance is budgeted, and if
available can be used as a funding source, however GAAP does not allow fund balance to be "recorded
as revenue". This is because Fund Balance is the residual of revenue and expenditures accumulated
over the years, revenue cannot be recognized as income more than once. Thus when Use of Fund
Balance is removed from the revenue calculation, the impact on the County's official financial
statements is:
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-91721 OakGov,c2n
Revenue Variance
Reduce — Planned use of Fund Balance
Revenue Variance
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
$ (3,878,448)
(36,462,771)
$ (40,341,219)
18,248,746
$ (22,092,473)
It is important to analyze the forecast using both the Budget perspective and the GAAP perspective to
accurately reflect the impact of fiscal activity generated from FY 2015 operations.
The Budget perspective recognizes the overall favorable operating budget variance and confirms the
County's continuing efforts to maintain long-term fiscal stability particularly through continuation of
prudent fiscal policies, such as budgeting for full employment of all authorized positions, the non-24/7
hiring freeze and the stringent scrutiny applied to all requested expenditures. The Budget perspective
shows that the County is projected to be favorable by $14.4 million when comparing budget to actuals.
The GAAP perspective provides information as to the effect on Fund Balance. This forecast projects
that the General Fund balance will decrease by $22.1 million by the end of Fiscal Year 2015. The use
of Fund Balance is consistent with information provided to the Finance Committee and the Board of
Commissioners, as well as what is reflected in the FY 2015-2017 Triennial Budget — the County
PLANNED to use fund balance, which has increased over the past several years through accelerated
budget reductions, to support operations beginning in FY 2015. However, it should be noted while the
amended budget reflects the utilization of $36.5 million of Fund Balance, this forecast projects the use
of Fund Balance needed to support FY 2015 activities of $22.1 million, $14.4 million less than planned.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.c3n
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUNDIGENERAL PURPOSE {GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name Sheriffs Office Revenues 4030201 112680 631757 Registration Fees Total Revenue FY 2015 FY 2016 FY 2017 AMENDMENTS AMENDMENTS AMENDMENTS $ 65,000.00 $ 65,000.00 Expenditures 4030201 112680 731458 Expenditures 4030301 112630 730373 4030601 116200 760051 Expenditures 4030301 112630 730373 4030601 110000 750070 Professional Services Total Expenditures Contracted Services Boats Total Expenditures Contracted Services Deputy Supplies Total Expenditures $ 65,000.00 $ 65,000.00 $ (1,000.00) $ 1,000.00 $ $ (87,000.00) $ 87,000.00 $ - 24,450.00 9,814.00 (34,264.00) - (20,512.00) 1,650.00 18,862.00 - Revenues 4030901 116240 695500 21340 Transfers In 4030501 116230 695500 21396 Transfers In 9010101 196030 665882 Planned Use of Balance Total Revenue Expenditures 4030301 112630 730373 Contracted Services 4030301 112630 773535 Info Tech CLEMIS 4030301 112630 788001 63600 Transfer Out Total Expenditures 7
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. OD Unit Account Name Sheriffs Office Expenses 9090101 196030 730359 Contingency 4030601 116181 788001 53600 Transfer Out- Radio Total Expenditures FY 2015 FY 2016 FY2017 AMENDMENTS AMENDMENTS AMENDMENTS $ (3,300.00) $ 3,300.00 $ Revenues 4030201 112580 695500 21341 Transfer In $ 57,000.00 Total Revenue $ 57,000.00 Expenses 4030201 112580 750070 Revenues 4030601 110000 632093 Deputy Supplies Total Expenditures Sheriff Special Deputies Total Revenue $ 57,000.00 $ 57,000.00 $ 23,695.00 $ 23,695.00 Expenses 4030601 116180 776661 4030601 116180 776659 Motor Pool Leased Equip Motor Pool Fuel Total Expenditures $ 13,863.00 $ 9,832.00 $ 23,695.00 Revenues 4030601 110000 632093 Sheriff Special Deputies Total Revenue $ 11,787.00 $ 11,787.00 8
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund All. Op Unit Account Name Sheriffs Office Expenses 4030601 116180 788001 66100 Transfer Out 4030601 116180 776661 Motor Pool Leased Equip 4030601 116180 776659 Motor Pool Fuel 9090101 196030 730359 Contingency Total Expenditures FY 2015 FY 2016 FY 2017 AMENDMENTS AMENDMENTS AMENDMENTS $ (2,662.00) 7,397.00 4,390.00 2,662.00 $ 11,787.00 Public Services-Medical Examiner Expenditures 1070601 135040 712020 1070601 132030 712020 1070601 135040 712040 1070601 132030 712040 1070601 135040 731346 1070601 132030 731346 Overtime Overtime Holiday Overtime Holiday Overtime Personal Mileage Personal Mileage $ (8,996.00) 8,996.00 (440.00) 440.00 (574.00) 574.00 Total Expenditures Total Revenue Public Services-Animal Control Revenue 1070801 114000 695500 21310 Transfer In $ 50,000.00 $ 50,000.00 Expenditures 1070801 114000 731818 Special Event Program $ 10,000.00 1070801 114000 750014 Animal Supplies $ 11,000.00 1070801 114000 750301 Medical Supplies $ 20,000.00 9
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE {GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. OD Unit Account Name Public Services-Animal Control FY 2015 FY2016 FY 2017 AMENDMENTS AMENDMENTS AMENDMENTS 1070801 114000 750392 Metered Postage 5,000.00 1070801 114000 750399 Office Supplies 1,000.00 1070801 114000 750532 Tax Collection Supplies 3,000.00 Total Expenditures $ 50,000.00 Economic and Community Development Revenue: 1090201 171000 731458 1090201 172075 731458 Central Services - Support Services Expenditures 1030803 184020 750154 1030803 184020 730653 1030803 184020 731115 1030803 184020 731143 1030803 184020 732018 1030803 184020 750399 Professional Services Professional Services Total Expenditures $ (9,000.00) 9,000.00 Expendable Equipment Equipment Rental Licenses and Permits Mail Handling-Postage Svc Travel and Conference Office Supplies Total Expenditures 2,000.00 (2,000.00) 1,250.00 (1,250.00) 2,000.00 (2,000.00) County Clerk Register of Deeds-Elections Division 2010301 185010 750126 Election Supplies $ (5,000.00) 2010301 132310 750294 Material Supplies 5,000.00 Total Expenditures 10
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aft Op Unit Circuit Court Expenditures Account Name FY 2015 FY 2016 FY 2017 AMENDMENTS AMENDMENTS AMENDMENTS 3010101 121100 731822 Circuit Court/Judicial Admin - Special Projects 9090101 196030 740058 Non-Departmental - Emergency Salaries Reserve Total Expenditures $ (29,300.00) $ 29,300.00 Health Revenues 1060220 1060220 1060220 1060201 9010101 134080 134200 134000 133150 196030 615571 615571 615571 615675 665882 State Operating Grants State Operating Grants State Operating Grants Health State Subsidy Planned Use of Balance Total Revenues $ (13,663.00) $ (18,868.00) $ (31,522.00) $ (98,461.00) $ 162,514.00 Board of Commissioners Revenues 9010101 196030 695500 21398 Transfer In 50,00 Total Revenues 50.00 Expenditures 5010101 180020 731822 Board of Commissioners-Special Projects 50.00 Total Expenditures 50.00 11
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue 4030101 116240 665882 Planned Use of Balance Total Revenue $ $ 24,450.00 24,450.00 Expenditures 4030101 112580 788001 10100 Transfer Out - to Sheriff Total Expenditures $ $ 24,450.00 24,450.00 Sheriff - TRAINING (#21396) Revenue 4030301 116230 665882 Planned Use of Balance Total Revenue $ 9,814.00 $ 9,814.00 Expenditures 4030101 112590 788001 10100 Transfer Out - to Sheriff Total Expenditures $ 9,814.00 $ 9,814.00 CLEMIS FUND #53500 Revenue 1080305 116080 630931 1080305 116080 665882 In Car Terminals Planned use of Balance Total Revenue $ $ $ 1,650.00 (1,650.00) INFORMATION TECHNOLOGY FUND #63600 Revenue 1080601 152096 695500 10100 1080601 152096 665882 Transfers In Planned use of Balance Total Revenue $ 18,862.00 $ (18,862.00) $
Expenditures 4030201 112580 788001 10100 MOTOR POOL FUND #66100 Revenues 1030511 184010 631071 10100 1030811 184010 631463 10100 1030811 184010 630833 10100 Expenses 1030811 1030811 1030811 1030311 184010 184010 184010 184010 761156 750210 750413 796500 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name RADIO COMMUNICATIONS FUND #53600 Revenues 1080310 115150 695500 10100 Transfer In 1080310 115150 665882 Planned Use of Balance Total Revenue 3,300.00 (3,300.00) SHERIFF - LAW ENFORCEMENT ENHANCE LAB FEES (#21341) Revenues 4030101 116270 633430 Planned use of Balance 57,000.00 Total Revenue Transfer Out Total Expenditures Leased Equipment Parts and Accessories Gasoline Oil Grease Chgs Total Revenue Depreciation Vehicles Gasoline Charges Parts and Accessories Budget Equity Adjustment Total Expenses 57,000.00 57,000.00 57,000.00 8,050.00 3,650.00 6,766.00 18,466.00 1,193.00 6,766.00 3,650.00 6,857.00 18,466.00
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name MOTOR POOL FUND #66100 Revenues 1030811 184010 695500 10100 Transfer In 1030811 184010 631071 10100 Leased Equipment 1030811 184010 631463 10100 Parts and Accessories 1030811 184010 630833 10100 Gasoline Oil Grease Chgs Total Revenue (2,662.00) 2,734.00 2,500.00 1,324.00 3,896.00 Expenses 1030811 1030811 1030811 1030811 184010 184010 184010 184010 761156 750210 750413 796500 Depreciation Vehicles Gasoline Charges Parts and Accessories Budget Equity Adjustment Total Expenses (1,225.00) 1,324.00 2,500.00 1,297.00 3,896.00 SHERIFF & PROSECUTOR NET GRANT FUND (#27320) GR0000000147, Budget Reference 2015, Activity: GLB, Analysis Type GLB Revenues 4010201 122080 4030901 110090 4030901 110090 4030901 110090 4010201 122080 610313 610313 695500 21341 695500 10100 695500 10100 Grants Federal Grants Federal Transfer In Transfer In Transfer In $ (77,000.00) $ (77,000.00) $ (126,107.00) $ (77,000.00) $ (77,000.00) $ (434,107.00) Expenditures 4030901 4030901 4030901 4030201 4030201 4030201 110090 110090 110090 122085 122085 122085 702010 722740 702140 702010 722740 702140 Salaries Fringe Benefits Other Misc Salaries Salaries Fringe Benefits Other Misc Salaries Total Expenditures $ (168,279.00) $ (110,647.00) $ (5,049.00) $ (94,386.00) $ (52,914.00) $ (2,832.00) $ (434,107.00)
Expenditures 4030901 4030901 4030901 4030201 4030201 4030201 110090 110090 110090 122085 122085 122085 702010 722740 702140 702010 722740 702140 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name SHERIFF & PROSECUTOR NET GRANT FUND (#27320) GR0000000146, Budget Reference 2015, Activity: GLB, Analysis Type GLB Grants Federal Grants Federal Transfer In Transfer In Transfer In Total Revenue Salaries Fringe Benefits Other Misc Salaries Salaries Fringe Benefits Other Misc Salaries Total Expenditures Planned use of Balance Total Revenue Transfer Out Total Expenditures 77,000.00 77,000.00 126,107.00 77,000.00 77,000.00 434,107.00 168,279.00 110,647.00 5,049.00 94,386.00 52,914.00 2,832.00 434,107.00 50,000.00 50,000.00 50,000.00 50,000.00 Revenues 401 0201 122080 4030901 110090 4030901 110090 4030901 110090 4010201 122080 610313 610313 695500 21341 695500 10100 695500 10100 ANIMAL CONTROL LEGACY FUND (#21310) Revenue 9010101 114110 665882 Expenditures 9010101 114110 788001 10100
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name Motor Pool Fund (#66100) Revenue 1030811 184010 665882 Planned Use of Balance Total Revenue 6,323.00 6,323.00 Expenses 1030811 184010 796500 Budget Equity Adjustment Total Expenses 6,323.00 6,323.00 HEALTH - Communities Planning (#28320) GR0000000562 Budget Reference 2015 Revenues 1060233 133390 615571 State Operating Grants Total Revenues (10,000.00) (10,000.00) Expenditures 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 702010 722740 730373 730926 730982 731115 731346 731388 731458 750245 750294 750448 Salaries Regular Fringe Benefits Contracted Services Indirect Costs Interpreter Fees Licenses and Permits Personal Mileage Printing Professional Services Incentives Material and Supplies Postage-Standard Mailing (3,616.00) (208.00) (2,585.00) (548.00) (85.00) (100.00) (56.00) (750.00) (270.00) (250.00) (1,283.00) (150.00)
1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1 060233 1 060233 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 702010 722740 730072 730373 730555 730926 730982 731115 731346 731388 731931 732018 750245 750294 750399 750448 750462 750567 774677 Salaries Regular Fringe Benefits Advertising Contracted Services Education Programs Indirect Costs Interpreter Fees Licenses and Permits Personal Mileage Printing Training Travel and Conference Incentives Material and Supplies Office Supplies Postage-Standard Mailing Provisions Training-Educational Supplies Insurance Fund Total Expenditures SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS $ (71.00) $ (28.00) $ (10,000.00) $ 73,540.00 $ 73,540.00 $ 18,831.00 $ 1,085.00 $ 2,750.00 $ 4,538.00 $ 3,300.00 $ 2,853,00 $ 960.00 $ 200.00 $ 504.00 $ 12,050.00 $ 172,00 $ 100.00 $ 1,790.00 $ 17,405.00 $ 1,362.00 $ 3,690.00 $ 200.00 $ 1,500.00 $ 250.00 $ 73,540.00 PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 1060233 133390 750462 Provisions 1060233 133390 774677 Insurance Fund Total Expenditures HEALTH - Communities Planning (#28320) GR0000000696 Budget Reference 2015 Revenues 1060233 133390 615571 Expenditures State Operating Grants Total Revenues
1060235 1060235 1060235 1060235 1060235 1060235 1060235 133970 133970 133970 133970 133970 133970 133970 702010 722740 730926 731031 731346 732018 750301 HEALTH - Bioterrorism (#28605) GR0000000277 Budget Reference 2015 Revenues 1060290 115160 610313 Expenditures 1060290 1060290 1060290 1060290 1060290 115160 115160 115160 115160 115160 731388 770631 774636 774677 778675 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name HEALTH - TB Outreach (#28556) GR0000000192 Budget Reference 2015 Revenues 1060235 133970 610313 Federal Operating Grants Total Revenues $ (23,469.00) $ (23,469.00) Expenditures Salaries Regular Fringe Benefits Indirect Costs Laboratory Fees Personal Mileage Travel and Conference Medical Supplies Total Expenditures Federal Operating Grants Total Revenues Printing Bldg Space Cost Allocation Info Tech Operations Insurance Fund Telephone Communications Total Expenditures $ (1,775.00) $ (102.00) $ (269.00) $ (9,323.00) $ (7,000.00) $ (3,000.00) $ (2,000.00) $ (23,469.00) $ (7,500.00) $ (7,500.00) $ (2,513.00) $ (1,818.00) $ (2,800.00) $ (25.00) $ (344.00) $_____
Expenditures 1060231 1060231 1060231 1 060231 1060231 133215 133215 133215 133215 133215 702010 722740 730072 731941 750245 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS HEALTH - PHEP (#28610) GR0000000677 Budget Reference 2015 Revenues 1060290 115010 610313 1060290 115035 610313 Salaries Regular Fringe Benefits Advertising Training Incentives Total Expenditures Federal Operating Grants Federal Operating Grants Total Revenues Salaries Regular Fringe Benefits Indirect Costs Printing Disaster Supplies Bldg Space Cost Allocation Info Tech Operations Info Tech Managed Print Svcs Insurance Fund Telephone Communications Equipment Maintenance 1,326.00 24,423.00 25,749.00 (2,114.00) (1,392.00) 3,000.00 25,749.00 506.00 25,749.00 2,813.00 8,114.00 10,927.00 (6,636.00) (4,181.00) (1,006.00) 4,140.00 15,833.00 (1,708.00) (2,800.00) (477.00) (25.00) (327.00) 3,900.00 PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name HEALTH - Nurse Family Partnership (#28607) GR0000000279 Budget Reference 2015 Revenues 1060231 133215 610313 Federal Operating Grants 1060231 133215 615571 State Operating Grants Total Revenues Expenditures 1060290 115010 702010 1060290 115010 722740 1060290 115010 730926 1060290 115010 731388 1060290 115010 750077 1060290 115010 770631 1060290 115010 774636 1060290 115010 774637 1060290 115010 774677 1060290 115010 778675 1060290 115035 730646
HEALTH - Building Healthy Communities (#28612) GR0000000709 Budget Reference 2015 Revenues 1060233 133390 610313 Expenditures Membership Dues Professional Services Training Travel and Conference Postage-Standard Mailing Total Expenditures 10,927.00 160.00 (1,122.00) 3,000.00 2,076.00 100.00 Federal Operating Grants Total Revenues 55,781.00 55,781.00 1060290 1060290 1060290 1060290 1 060290 115035 115035 115035 115035 115035 731213 731458 731941 732018 750448 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS 1PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name HEALTH - PHEP (#28610) GRO000000677 Budget Reference 2015 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 133390 702010 133390 722740 133390 730072 133390 730373 133390 730926 133390 731115 133390 731346 133390 731388 133390 731458 133390 731941 133390 750294 133390 750462 133390 774677 Salaries Regular Fringe Benefits Advertising Contracted Services Indirect Costs Licenses & Permits Personal Mileage Printing Professional Services Training Materials and Supplies Provisions Insurance Fund Total Expenditures 14,123.00 813.00 4,500.00 5,585.00 2,140.00 1,318.00 308.00 1,000.00 500.00 344.00 23,700.00 1,200.00 250.00 55,781.00
PARKS AND RECREATION FUND (#50800) 5060715 160070 730814 5060715 5060101 5060720 5060720 5060765 5060725 5060725 5060755 5060724 5060328 5060751 5060751 5060760 5060831 5060732 5060330 5060326 5060735 5060910 160070 160000 160070 160070 160070 160070 160070 160070 160070 160010 160070 160070 160070 160210 160070 160010 160010 160070 160430 731115 730198 730814 731115 730814 730814 731115 730814 730814 730198 730198 730814 730814 730198 730198 731115 730198 730814 730198 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS Expenses 5060910 160430 730198 Revenue 5060201 160666 665882 Building Maintenance Total Expenses Grounds Maintenance Licenses and Permits Building Maintenance Charges Grounds Maintenance Licenses and Permits Grounds Maintenance Grounds Maintenance Licenses and Permits Grounds Maintenance Grounds Maintenance Building Maintenance Charges Building Maintenance Charges Grounds Maintenance Grounds Maintenance Building Maintenance Charges Building Maintenance Charges Licenses and Permits Building Maintenance Charges Grounds Maintenance Building Maintenance Charges Total Expenses Planned Use of Balance Total Revenue $ (294,140.00) $ (294,140.00) $ (294,140.00) $ (294,140.00) 4,858.00 13,450.00 185.00 22,335.00 841.00 551.00 592.00 967.00 1,093.00 862.00 592.00 622.00 759.00 400.00 400.00 200.00 400.00 5,250.00 19,600.00 (73,957.00) - $ 208,852.00 $ 208,852.00 PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name PARKS AND RECREATION FUND (#50800) Revenue 5060666 160666 665882 Planned Use of Balance Total Revenue
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS FY 2016 FY 2017 AMENDMENTS AMENDMENTS Motorpool Fund (#66100) Revenues 1030811 184010 695500 50800 1030811 184010 796500 Women's Advisory Board (#23198) Revenues 9010101 180030 665882 Expenditures 9010101 180030 788001 10100 32,340.00 24,563.00 24,688.00 24,688.00 32,340.00 32,340.00 37,893.00 208,852.00 208,852.00 208,852.00 208,852.00 208,852.00 50.00 50.00 50.00 50.00 PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name PARKS AND RECREATION FUND (#50800) Expenses 5060720 160070 788001 66100 Transfer Out - Motor Pool 5060327 160010 788001 66100 Transfer Out - Motor Pool 5060715 160070 788001 66100 Transfer Out -- Motor Pool 5060735 160070 788001 66100 Transfer Out - Motor Pool 5060831 160210 788001 66100 Transfer Out - Motor Pool 5060330 160010 788001 66100 Transfer Out - Motor Pool 5060910 160430 788001 66100 Transfer Out - Motor Pool Total Expenses Transfer In - Parks Total Revenues Budget Equity Adjustment Total Expenses Planned Use of Balance Total Revenue Transfer Out Total Expenditures
COUNTY OF OAKLAND
FY 2015 SECOND QUARTER 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 2015
ADOPTED
BUDGET
$ 209,419,939.00
565,647.00
19,466,588,00
21,367,871.00
103,815,319,00
7,800,000.00
1,664,900,00
23,926,289.00
BUDGET
AS
AMENDED
$ 209,467,939.00
612,074.00
20,066,814.00
27,493,628.00
104,967,143.00
7,800,000.00
1,864,900.00
24,370,924,00
FY 2015
FORECAST
$ 206,594,939.00
625,306.00
19,274,314.00
27,495,628.00
104,575,025,00
7,800,000.00
1,910,100,00
24,489,662.00
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
$ (2,873,000.00) -1.37%
13,232 00 2.16%
(792,500.00) -3.95%
2,000,00 0.01%
(392,118.00) -0.37%
0.00%
45,200.00 2.42%
118,738,00 0.49%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 388,226,553,00 $ 396,643,422.00 $ 392,764,974.00 $ (3,878,448.00) -0.98%
PLANNED USE OF FUND BALANCE
TOTAL OF/OP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
$ 50,255,654.00
16,121,116,00
5,976,991.00
$ 50,808,880.00
16,315,465.00
6,126,278.00
$ 44,473,880.00
15,732,965.00
5,989,278.00
$ 6,335,000.00
582,500.00
137,000.00
$ 34,115,409.00 $ 36,462,771,13 $ 36,462,771.13 0.00%
$ 422,341,962,00 $ 433,106,193.13 $ 429,227,746.13 $ (3,878,448.00) -0.90%
12.47%
3.57%
2.24%
TOTAL ADMIN. OF JUSTICE $ 72,363,761.00 $ 73,250,623.00 $ 66,196,123.00 $ 7,054,500.00 9.63%
LAW ENFORCEMENT
Prosecuting Attorney 18,851,506.00 18,966 261 00 18,247,561,00 718,700.00 3.79%
Sheriff 133,840,273.00 136,814,051 97 134,856,051.97 1,958,000.00 1,43%
TOTAL LAW ENFORCEMENT $ 162,691,779.00 $ 155,780,312.97 $ 153,103,612,97 $ 2,676,700.00 1.72%
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
10,215,808.00 10,306,370,00 9,492,870.00
8,487,522.00 10,056,516.00 9,624,416,00
2,722,883.00 2,737,661,99 2,675,761.99
1,334,523.00 1,287,644.00 1,283,844.00
5,056,243.00 5,169,806.00 5,220,979.00
813,500.00
432,100.00
61,900.00
3,800.00
(51,173.00)
7.89%
4.30%
2.26%
0.30%
-0.99%
TOTAL GENERAL GOVERNMENT $ 27,816,979.00 $ 29,557,997.99 $ 28,297,870.99 $ 1,260,127.00 4.26%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
$ 6,780,436.00
18,880,613,00
2,427,361.00
1,226,514,00
4,088,980.00
61,002,688.00
16,099,835.00
7,608,826.00
$ 118,115,253.00
$ 370,977,772.00
$ 7,222,702.84 $ 7,222,702.84
19,211,528.00 17,806,528.00 1,405,000,00
2,456,017.00 2,456,017.00
1,226,514.00 1,161,014.00 65,500,00
4,179,221,00 4,029,221.00 150,000.00
61,416,075.00 58,151,256.00 3,264,819,00
16,473,539,00 16,268,539 00 205,000.00
7,972,738.33 7,305,638.33 667,100,00
$ 120,158,335.17 $ 114,400,916.17 $ 6,757,419.00
$ 378,747,269.13 $ 361,998,523.13 16,748,746 00
0.00%
7.31%
0.00%
5.34%
3.59%
5.32%
1.24%
8.37%
4.79%
4,42%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-IDEPARTMENTALS 51,364,190.00 $ 54,358,924.00 52,858,924 00 1,600,000.00 2.76%
TOTAL GOVERNMENTAL EXPENDITURES 422,341,962.00 $ 433,106,193.13 $ 414,857,447.13 $ 18,248,746.00 4.21%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective $ 14,370,298.00 $ 14,370,298.00
GAAP Required Adjustment (eliminating use of fund balance "revenue") $ (36,462,771.13) $ (36,462,77I.13)
GAAP - BASED REPORT (forecasted Impact on Fund Balance) $ (22,092,473.13) ($22,092,473.13)
23
FEDERAL GRANTS (610000-610999) Sheriff 82,000.00 82,000.00 82,000,00 Prosecuting Attorney 85,500.00 85,500.00 85,500.00 Homeland Security - Disaster Control 49,940.00 51,380 00 64,612.00 13,232.00 Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes 98,500.00 350,000.00 127,000.00 80,000.00 $ 209,419,939.00 $ 209,467,939.00 $ 206,594,939.00 $ (2,873,000.00) 98,500.00 98,500.00 175,000.00 223,000.00 80 000.00 80 000.00 COUNTY OF OAKLAND GENERAL FUND] GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT Adopted Budget Amended Budget FY 2015 Forecast Amount Favorable (unfavorable) Percent Explanation of Significant Variances -1.43% Unfav, due to millage reduction per MR #15052; partially offset by countywide taxable value increase which was a 0.7% improvement over the adopted budget amount, 0.00% 56.95% Fay. due to tax payments from the state on DNR land. 0.00% -1.37% 0.00% 0.00% 25.75% Fay. Disaster Control Fed Subsidy primarily due to receipt of payment from the State for 2014 Emergency Management Performance Grant (EMPG). TAXES (601000-601999) Property Taxes - July Tax Levy $ 209,066,439.00 $ 209,066,439.00 $ 206,066,439.00 $ (3,000,000.00) Health Division Children's Village Total Federal Grants 48,207.00 300,000,00 93,194.00 300,000.00 612,074.00 $ 93,194.00 300,000.00 0.00% 0.00% 2.16% 565,647.00 $ 625,306.00 $ 13,232.00 STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney Economic Development Health Division Water Resources Commissioner Non-Departmental - Child Care Subsidy - $ 1,000.00 85,500.00 4,542,255.00 90,000.00 14,747,833 00 450,00 $ 1,000.00 85,500.00 4,659,426.00 90,000.00 15,230,438.00 450,00 $ 1,000.00 85,500.00 4,659,426.00 90,000.00 14,437,938.00 (792,500,00) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -5.20% Built into the Circuit Court Family Division, Human Services Administration and Children's Village budgets are Child Care Fund expenditures. A favorable variance within these expense areas reduces the 50% reimbursement the county receives. Unfav revenue variance is offset by Child Care Fund expenditure favorability. Total State Grants 19,466,588.00 20,066,814.00 $ 19,274,314.00 $ (792,500.00) -3.95% OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental S 19,092,476.00 25,218,233.00 $ 25,170,233.00 $ (48,000.00) -0.19% Unfav Cigarette Tax Distribution ($48,000). HHS - Homeland Security 54,000.00 54,000.00 54,000.00 0.00% Circuit Court 4,500.00 4,500.00 4,500.00 0.00% 1 of 13 Z42015
(50,000.00) (70,000.00) (575,000.00) -3.60% Unfav. Refund Fees PD Def Attomey ($40,000) and Court Service Fees Probation ($30,000) due to a reduction in family caseload. -12.90% Unfav. Assessment Fees ($215,000) due to assessing a fee on Sobriety Court participants only rather than all convicted drinking and driving offenders, Ordinance Fines and Costs ($200,000) based on historical collection for the past several years, Probation Fees ($200,000) due to a decrease in the public's ability to pay, Assessments and PSI ($60,000) due to a statutory change allowing these assessments for specific offenses only and Filing Fees DCU ($40,000) due to a decrease in the number of civil cases filed; partially offset by Fay. State Law Costs $100,000 due to an increase in State violation caseload and Late Penalty $40,000 based on collection for the past two years. -1.73% Unfav. Court Costs ($50,000) due to a reduction in civil/criminal caseload, Jury Fees ($20,000) due to a reduction in jury trials; partially offset by Fay. E Filing Fees $20,000 due to an increase in activity. District Court - Division II (Clarkston) 1,668,200,00 1,668,200.00 1748,20000 80,000.00 4.80% Fay. Ordinance Fines and Costs $100,000 and Late Penalty $20,000 based on historical collection. Also Fav. State Law Costs $25,000 due to an increase in State violation caseload; partially offset by Unfav. Assessment Fees ($25,000) due to assessing a fee on Sobriety Court participants only rather than all convicted drinking and driving offenders, Filing Fees DCU ($20,000) and Garnishment Fees ($20,000) due to a decrease in the number of civil cases filed. CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Civil/Criminal 2,786,000,00 $ 2,896,000.00 $ 2,846,000 00 Circuit Court - Family Division 1,947,000.00 1,947,000.00 1,877,000.00 District Court - Division I (Novi) 4,458,000.00 4,458,000.00 3,883,000.00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT Adopted Amended FY 2015 Budget Budget Forecast District Court 1,800.00 1,800.00 1,800.00 Sheriff 300,000.00 300,000.00 350,000.00 Non-Departmental - Reimb Judges Salaries 1,915,095.00 1,915,095.00 1,915,095.00 Total Other Intergovernmental Revenue 21,367,871.00 $ 27,493,628.00 $ 27,495,628.00 $ Amount Favorable (unfavorable) 50,000.00 Percent Explanation of Significant Variances 0.00% 16.67% Fav. increase in Social Security Incentive Payment receipts. 0,00% 0.01% 2,000.00 2 of 13 2252015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT District Court - Division III (Rochester Hills) Adopted Budget 3,784,935.00 Amended Budget 3,764,935.00 FY 2015 Forecast 3,526,935.00 Amount Favorable (unfavorable' Percent Explanation of Significant Variances (258,000.00) -6.82% Unfav. State Law Costs ($100,000) due to late fee assessed incorrectly, Assessments and PSI ($70,000) due to a statutory change allowing these assessments for specific offenses only. Also Unfav. Probation Fees ($20,000) due to a decline in caseload, and Ordinance Fines and Costs ($11,000) based on historical collection. In addition, Unfav. Garnishment fees ($7,000), Filing fees DCU ($40,000) and Drug Treatment Court Fee ($10,000) due to a decrease in the number of civil cases filed. District Court - Division IV (Troy) 2,285,050.00 2,285,050.00 2,150,050.00 (135,000.00) -5.91% Unfav. Ordinance Fines and Costs ($105,000) due to the People vs. Cunningham impact and Probation Fees ($65,000) due to a decline in caseload. Also Unfav. Filing fees DCU ($15,000) and Garnishment Fees ($10,000) due to a decrease in the number of civil cases filed and State Law Costs ($15,000) due to People vs. Cunningham. These are partially offset by Fay. Refund Fees PD Def Attorney $55,000 due to an increase in public defender requests, Assessment Fees $10,000 due to an increase of sobriety court participants, Drunk Driving Caseflow DDCAF $5,000 due to an increase in filings and Warrant Recall Fee $5,000 due to an increase in bench warrant appearances. Probate Court - Estates and Mental Health 507,600.00 507,600.00 507,600.00 0.00% Total Administration of Justice 17,436,785.00 $ 17,546,785.00 $ 16,538,785.00 $ (1,008,000.00) 3 of 13 Z62015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT Amount Adopted Amended FY 2015 Favorable Budget Budget Forecast unfavorable) Percent Explanation of Significant Variances -10.71% Unfav. largely due to lower recovery revenue activity for FOIA and prosecution in the Reimbursement General account ($34,600). 152.63% Fay. receipt of unbudgeted Reimbursement General of $2,900. 72.06% Fay. ; Gun Registrations of $55,000; Fingerprints of $49,500; Photostats of $35,000; Registration Fees of $38,800, and Fee Income of $2,200 ; all due to increases in activity; partially offset by decrease in Reimbursement Postage of ($4,000) resulting from Employee Suggestion savings from mailing inmate belongings to their residence. Law Enforcement Prosecuting Attorney Sheriffs Office Sheriff -Administrative Services 287,000.00 $ 322,000.00 287,500.00 $ (34,500.00) 1,900.00 1,900.00 4,800.00 2,900.00 249,100.00 249,100.00 428,500.00 179,500.00 53,168,650.00 9 54,206,464.00 $ 53,535,464.00 9 (671,000.00) Sheriff - Corrective Services Sheriff - Corrective Services Satellites Sheriff - Emergency Response and Prepared. Sheriff - Patrol Services Sheriff - Investigative Forensic Services Total Law Enforcement -12.91% Unfav. largely due to reduced receipts of Diverted Felon revenue of ($450,000) due to lower number of inmates with certain offenses that are billable to the State; Reimbursement Salaries of ($14,200); Fee Income of ($14,000); and Miscellaneous of ($2,700) due to less than anticipated activity. Partially offset by favorable Board and Care receipts of $31,200 budgeted in the Satellites Div.; and Inmate Board and Care of $60,000 -5.41% Unfav. Board and Care receipts of ($31,200) received in the Corrective Services Div. -16.85% Unfav. receipts of Civil Action Service Fees due to the decline in the number of foreclosures, and civil service requests (see corresponding favorability in Fees Civil Service expense). -0.02% Unfav. OUIL Third Offense of ($15,000) due to less than anticipated activity in this division; partially offset by favorable receipts of unbucigeted Fee Income of $1,900; Reimbursement General $1,200; and Liquor Control Sheriff of $1,500. -2.91% Unfav. largely Refund Forensic Lab Fees of ($50,000) due to the delay in start-up of the DNA Laboratory; partially offset by favorable Reimbursement of Salaries $14,100; Confiscated Property $9,500; Miscellaneous of $2,700; due to higher than anticipated activity. -1.24% 3,018,266.00 3,018,266.00 2,628,566.00 (389,700.00) 576,816 00 1,986,502 00 576,816.00 2,159,825.00 545,616 00 1,795,925,00 (31,200.00) (363,900.00) 46,235,675.00 47,065,166.00 47,054,766.00 (10,400.00) 513,391.00 513,391.00 759,691.00 (23,700.00) 4 of 13W/2015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT Adopted Budget Amended Budget FY 2015 Forecast Amount Favorable (unfavorable) Percent Explanation of Significant Variances General Government Clerk - County Clerk 2,890,100.00 $ 2,890,100.00 $ 2,957,400.00 $ 67,300.00 2.33% Fav. Photographs $51,500, Gun Permits $43,500, CVR County Portion $17,300 and Forfeiture of Bonds $10,800 due to increased activity. Partially offset by unfavorable Forfeiture of Surety Bonds ($50,000) and Assumed Names ($6,000) due to less than anticipated activity. Clerk - Elections Clerk - Register of Deeds & Micrographics Treasurer Board of Commissioners Library Board Water Resources Commissioner Total General Government County Executive -18.34% Unfav. Board of Canvasser Service Fee ($11,000), Nominating Filing Forfeit ($6,000) and Voter Registration Application ($3,600) due to less than anticipated activity. Partially offset by favorable Ejection Filing Fees Late $3,000 due to Corporation Counsel efforts to collect on late filers. 8.55% Fav. Land Transfer Tax $1,000,000 due to increased activity. Partially offset by unfavorable Enhanced Access Fee ($200,000) and Tract Index ($6,000) due to reduced activity. -5.32% Unfav. Civil Action Service Fees ($300,000) due to declining foreclosures and Title Search Fees ($200,000) due to less searches on delinquent parcels. Partially offset by favorable Maintenance Contracts $100,000, Administration Fees $70,000, Tool and Die Recovery Renaissance Zone (TDRRZ) Act 376 $5,000, Industrial Facilities Tax $2,800, Service Fees $2,700, Photostats $2,500 and Deeds $2,000 due to anticipated increase in activity. 96,500.00 96,500.00 78,800.00 (17,700.00) 9,287,250.00 9,287,250.00 10,061,250.00 794,000.00 6,349,200.00 6,301,200.00 5,986,200.00 (335,000.00) 7,900.00 7,900.00 14,000.00 6,100.00 77.22% Fay_ due to prescription program royalty fee income. 14,000.00 14,000.00 11,200.00 (2,800,00) -20.00% Unfav. Copier Machine Charges ($2,000) and Miscellaneous ($1,500) lower usage due to on-line functionality and a-mailing documents. Offset by favorable Reimb Salaries $700 due to State Aid to Public Libraries. 1,831,848.00 1,831,848.00 1,883,848.00 52,000.00 2.84% Fav - Soil Erosion Fees $52,000 increase in building activity/permits due to improvement in the housing market This is offset by unfavorable internal service and expenditures for CAMS maintenance. 20,476,798.00 $ 20,428,798.00 $ 20,992,698.00 $ 563,900.00 2.76% 5 of 13 2112015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT County Exec - Compliance Office County Exec - Corp Counsel M&B - Equalization Division M&B - Fiscal Services Division Amount Adopted Amended FY 2015 Favorable Budget Budget Forecast (unfavorable) Percent Explanation of Significant Variances $ 230,000.00 $ 230,000.00 $ 270,000.00 $ 40,000.00 17.39% Fay, refunds misc due to increased rate and usage for P-card and increased members in vendor incentive program. - - - 0.00% 3,233,968 00 3,233,968.00 3,233,968.00 - 0.00% 500,000.00 500,000.00 500,000.00 0,00% Central Services - Support Services Human Resources HHS - Administration HHS - Health Division HHS - Children's Village HHS - Homeland Security Public Services -Veterans Services Public Services - Community Corrections 0.00% 0.00% 0.00% 6.56% Fay. Reimb General $400,000 due to grant administrative overhead. Fay. Permits $75,000 and Food Service Licenses $25,000 due to increased demand. Fav. Immunizations $50,000 and Rabies Vaccine Fees $25,000 due to higher costs to administer vaccine. Fay. Pneumo Vox 3rd Party $15,000 due to an increase in the number of individuals utilizing insurance as a form of payment for service. Partially offset by unfav. Administration Fees ($184,367) due to lower than anticipated reimbursable activities. Unfav. Diff Between Chg and 'nit Pay ($100,000) due to the difference between insurance billing and reimbursements. Unfav. Flu Vaccine Fees ($50,000) due to a decrease in the number of individuals utilizing cash and cash equivalent forms of payment for service. Unfav. Hepatitis Vaccine ($25,000) due to the administration of free vaccines from State. Unfav. MCV4 Vaccine ($15,000) due to revenue being captured in another account. Unfav. Tdap Vaccine Fees ($15,000) due to delay in billing. 335,651.00 475.00 3,057,097.00 335,651.00 475 00 3,057,097.00 335,651.00 475.00 3,257,730.00 200,633.00 2,865,000.00 2,865,000.00 3,040,000.00 106.00 230,000.00 230,000.00 230,000.00 175,000,00 6.11% Fav. Out County Board and Care $100,000 due to an increase in out of County OHS wards. Fay. Board and Care $75,000 due to an increase of in Oakland County DHS wards. 106.00 100.00% Fay. Educational Training due to revenue received for CPR supplies and equipment rental. 0.00% 0.00% 6 of 13 292015
107,243.00 353,400.00 405,410.00 512,653.00 0.00% 0.00% 26.45% Fav. due to No Haz Program revenue higher than anticipated. 712,000.00 912,000.00 200,000.00 3 712,000.00 $ 712,000.00 $ 712,000.00 $ 912,000.00 $ 200,000.00 7,800,000.00 $ 7,800,000.00 $ 7,800,000.00 $ 0.00% 60,000.00 2,500.00 1.800.000.00 1,864,900.00 $ 2,400.00 $ 40,000.00 5,200.00 45,200.00 1,800,000 00 1,864,900.00 $ 2,400.00 $ 60,000.00 2,500.00 1.800,000.00 1,910,100.00 $ 2,400.00 $ 100,000.00 7,700.00 0.00% 0.00% 0.00% 66.67% Fav. based on reallocation of interest income for land sale activity. 208.00% Fav. Due to investment base and market rates adjustment. 0.00% 0.00% 2.42% 76,778.00 $ 76,778 00 $ 0,00% 0.00% 0.00% 0.00% 12,021,086.00 $ 12,073,096.00 $ 12,596,078,00 $ 522,982.00 $ 103,815,319.00 $ 104,967,143.00 $ 104,575,025.00 $ 092,118.00) 4.33% 28.09% Fay. Commission Public Telephone revenue greater than anticipated. 28.09% -0.37% COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT Public Services - MSU Extension Public Services - Medical Examiner Public Services -Animal Control Adopted Budget 21,000.00 308.000.00 886,495.00 Amended Budget 21.000.00 308,000.00 886,495.00 FY 2015 Forecast 21,000.00 308,000 00 886,495.00 Amount Favorable (unfavorable) Percent 0.00% 0.00% 0.00% Explanation of Significant Variances Public Services - Circuit Court Probation Economic Dev & Comm. Affairs - Admin Economic Dev. & Comm. Affairs - PEDS Total County Executive Non-Departmental Non-Dept - Charges for Services Total Non-Departmental Total Charges for Services INDIRECT COST RECOVERY (640100) INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) Sheriff Corrective Services Sheriff Investigative/Technical Services Treasurer Clerk/Register of Deeds Economic Development Non-Departmental Total Investment Income OTHER REVENUES (670000-695500) Circuit Court District Court Probate Court Prosecuting Attorney 7 of 13 31E12015
COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2015 SECOND QUARTER REPORT Sheriff Office Adopted Budget 5,000.00 Amended Budget 5,000.00 FY 2015 Forecast 16,200.00 Amount Favorable (unfavorable) Percent Exolanation of Significant Variances 11,200.00 224.00% Fay. Enhancement Funds of $11,200 transferred from Restricted Funds to purchase law enforcement tactical equipment. Sheriff- Administrative Services Sheriff - Corrective Services Sheriff - Emergency Prep and Communications Sheriff - Patrol Services Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer Board of Commissioners 6,000.00 226,000.00 100.00 227,600.00 48,500.00 3,200.00 4,200.00 100.00 1,600.00 48,500.00 3,200 00 4,200.00 0.00% 100.00% Refund Prior Years Expenditures. 0.00% 0.71% Fay. Refund of Prior Years Expenditures of 81,600. 100.00% Refund of Prior Years Expenditures. 100.00% Fay due to Cash Overages. 0.00% 100.00% Fav. contributions due to voluntary donations for elected officials fringe benefits. Library Board 0.00% Water Resources Commissioner 0.00% Human Resources 0.00% Central Services - Support Services 300.00 300.00 300.00 0.00% Facilities Management Engineering 0.00% Health Division 49,677.00 49,677.00 100.00% Fay. Prior Years Revenue primarily due to correction for FY 2014 estimated administrative overhead cost distribution. Children's Village 261.00 251.00 100.00% Fay, due to County Auction $187 and Refund Prior Years Expenditure $74. Homeland Security 0.00% Public Services 0.00% Public Services -Animal Control-Other Revenues 0.00% Public Services -Animal Control-Transfers In 35,765.00 35,765.00 0.00% Economic Development 8, Comm Affairs 0.00% Economic Development Contributions 168,240.00 168,240.00 168,240.00 0.00% Non Departmental - Donations - 0.00% Non-Dept - Sundry 417,500.00 417,500 00 417,500.00 0.00% Sheriffs' Transfers 144,328.00 249,320.00 249,320.00 0.00% Treasurers Transfers 4,005,543.00 4,005,543 00 4,005,543.00 0.00% Non-Departmental - Transfers In 19,179,378.00 19,186,478 00 19,186,478.00 0.00% Total Other Revenues 23,926,289.00 $ 24,370,924.00 24,489,662.00 $ 118,738.00 0.49% PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carry forwards - 2,552,227.13 2,552,227.13 0.00% Use of Prior Yrs Fund Balance $ 34,115,409.00 $ 33,910,544.00 33,910,544.00 0.00% Total Planned Use of Fund Balance $ 34,115,409.00 $ 36,462,771.13 $ 36,462,771.13 $ 0.00% TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 422,341,962.00 $ 433,106,193.13 $ 429,227,745.13 $ (3,873,448.00) -0.90% 8 0113 31/2015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 400,000.00 40,000.00 Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 8,414,182.00 $ 8,414,182.00 $ 8,014,182.00 $ 110,876.00 397,850.00 357,850.00 321,802.00 361,235 00 361,235.00 4.75% - Fay. due to underialed and vacant positions. 10.05% - Fay. Special Projects $70,000 due to the distribution of Judicial Technology funds from the State and Judge On-Line project (MR #09017) used for courtroom technology improvements. Also Fay. Printing $10,000 due to lower than anticipated use. These are partially offset by Unfav. Library Continuations ($40,000) due to higher than anticipated use. 0.00% - Transfer Out 76,778.00 76,778.00 0.00% Civil I Criminal Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 8,846,860.00 $ 9,250,045.00 $ 8,810,045.00 $ $ 1,748,494.00 $ 1,719,892.00 $ 1,719,892.00 $ 77,234.00 77,234.00 52,234.00 161,880.00 163,102.00 163,102.00 $ 1,987,608.00 $ 1,960,228.00 $ 1,935,228.00 $ $ 1,752,676.00 $ 1,752,676.00 $ 1,752,676.00 $ 5,221,944.00 5,221,944.00 4,206,944.00 2,236,709.00 2,380,179.00 2,330,179.00 $ 9,211,329.00 $ 9,354,799.00 $ 8,289,799.00 $ 440,000.00 4.76% 0.00% - 25,000.00 32.37% - Fay. due to a reduction in the use of Visiting Judges $25,000 due to lower than anticipated use. 0.00% - 25,000.00 1.28% 0.00% - 1,015,000.00 19.44% - Fay. Defense Attorney Fee payments $700,000, Juror Fees and Mileage $200,000, Attorney Fees Mediators $60,000, Interpreter Fees $15,000 and Transcript on Appeals $10,000 due to a decline in caseload. In addition, Fay. Office Supplies $20,000, Printing $20,000 and Metered Postage $20,000 due to lower than anticipated use. These are partially offset by Unfav. Professional Services ($30,000) due to a higher than anticipated use. 50,000.00 2.10% - Fay. Info Tech Operations due to lower than anticipated use. 1,065,000.00 11.38% Business Division Personnel Expenditures Operating Expenditures Internal Support Expenditures 5/29/2015 32
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Family Division/Juvenile Maint Personnel Expenditures $ 10,894,494.00 $ 10,928,121.00 $ 10,428,121.00 $ 500,000.00 4.58% - Fav, due to turnover and underfilled positions/vacancies Operating Expenditures 13,121,945.00 13,121,945.00 8,916,945.00 4,205,000.00 32.05% - Fay. due to decrease in placements to State Institutions $4,000,000 and Priv Institutions Residential $5,000. Also, Fay. Professional Services $120,000 due to a lower than anticipated use and Fees Guardian Ad Litem $80,000 due to decrease in caseload; offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). Internal Support Expenditures 1,546,624.00 1,548,787.00 1,448,787.00 100,000.00 6.46% - Fav. Info Tech Operations due to lower than anticipated use. Transfer Out 4,646,794.00 4,644,955.00 4,644,955.00 0.00% - $ 30,209,857.00 5 30,243,808.00 $ 25,438,808.00 $ 4,805,000.00 15.89% 900,000.00 5,285,000.00 150,000.00 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 22,809,846.00 18,531,999.00 4,267,015.00 4,646,794.00 $ 22,814,871.00 $ 21,914,871.00 5 18,818,973.00 13,533,973.00 4,453,303.00 4,303,303.00 4,721,733.00 4,721,733.00 3.94% 28.08% 3.37% 0.00% $ 50,255,654.00 $ 50,808,880,00 $ 44,473,880.00 $ 6,335,000.00 12.47% 5/29/2015 33
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ------------ ------- -------- ------------ District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 203,583.00 203,583.00 $ 203,583.00 $ 7,300.00 7,300.00 7,300.00 $ 210,883.00 $ 210,883.00 $ 210,883.00 $ 0.00% - 0.00% 0.00% 0.00% 0.00% Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 4,107,055.00 $ 4,107,055.00 $ 3,957,055.00 $ 150,000.00 3.65% - Fav. due to turnover and underlined positions/vacancies. 901,941.00 890,846.00 880,846.00 10,000.00 1.12% - Fav. Interpreter Fees $5,000 and Electrical Service $5,000 due to lower than anticipated use. 352,254.00 498,892.00 478,892.00 20,000.00 4.01% - Fay. Info Tech Operations due to lower than anticipated use. , 11095.00 - 11,095.00 - 0.00% - ---------------- ----------------- ------------- ---------------- $ 5,361,250.00 $ 5,507,888.00 $ 5,327,888.00 $ 180,000.00 3.27% $ 1,924,781.00 $ 1,924,781.00 $ 1,874,781.00 $ 50,000.00 2.60% - Fay. due to turnover and underfilled positions/vacancies. 631,208.00 633,846.00 575,346.00 58,500.00 9.23% - Fay. Defense Attorney Fees $25,000 due to restructured schedule for defense attorneys. Also Fav. Software Support Maintenance $8,000, Electrical Service $7,000, Travel and Conference $4,000, Printing $4,000 and Medical Exam $2,000 is due to effort to keep costs down. In addition, Fav. Juror Fees and Mileage $3,000, Professional Services $3,000 and Computer Research Service $2,500 is due to lower than anticipated use. 196,123.00 214,077.00 209,077.00 5,000.00 20..3040A Fav. Info Tech Operations due to lower than anticipated use. A Total Division 2- Clarkston $ 2,752,112.00 $ 2,772,704.00 $ 2,659,204.00 $ 113,500.00 4.09% 5342015
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT FY 2015 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 3,730,634.00 $ 3,730,634.00 $ 3,580,634.00 $ 150,000.00 4.02% - Fay, due to turnover and underfilled positions/vacancies. 417,483.00 417,483.00 335,483.00 82,000.00 19.64% - Fay. Defense Attorney Fees $25,000 due to a decrease in requests for appointed counsel. Also Fav. Juror Fees and Mileage $15,000, Postage-Standard Mailing $8,000, Travel and Conference $7,000, Office Supplies $5,000, Printing $5,000, Computer Research Service $3,000 and Medical Exam $2,000 due to effort to keep costs down. In addition, Fay. Expendable Equipment $4,000, Bank Charges $3,000, Personal Mileage $2,000 and Laboratory Supplies $3,000 are due to lower than anticipated use. 733,223.00 746,103.00 736,103.00 10,000.00 1.34% Fav. Info Tech Operations due to lower than anticipated use. 0.00% $ 4,881,340.00 $ 4,894,220.00 $ 4,652,220.00 $ 242,000.00 4.94% Division 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,183,425.00 $ 2,183,425.00 $ 2,153,425.00 $ 479,207.00 479,207.00 477,207.00 252,899.00 267,138.00 252,138.00 ---------------- ---------------- --------------- $ 2,915,531.00 $ 2,929,770.00 $ 2,882,770.00 $ 1.37% - Fay. due to turnover and underlined positions/vacancies. 0.42% - Fay. Electrical Service $10,000, Postage-Standard Mailing $5,000 and Personal Mileage $2,000 due to lower than anticipated use; partially offset by Unfav. Defense Attorney Fees ($15,000) due to an increase in requests for appointed counsel. 5.62% - Fay. Info Tech Operations due to lower than anticipated use. 1.60% 30,000.00 2,000.00 15,000.00 47,000.00 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 12,149,478.00 $ 12,149,478.00 $ 11,769,478.00 $ 380,000.00 3.13% 2,437,139.00 2,428,682.00 2,276,182.00 152,500.00 6.28% 1,534,499.00 1,726,210.00 1,676,210.00 50,000.00 2.90% - 11,095.00 11,096.00 - $ 16,121,116.00 $ 16,315,465.00 $ 15,732,965.00 $ 582,500.00 3.57% 5352015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Transfer Out $ 2,301,583.00 $ 2,301,583.00 $ 2,271,583.00 $ 30,000.00 1.30% Fav. due to turnover and undertilled positions/vacancies. 29,481.00 29,481.00 13,481.00 16,000.00 54.27% Fav. Library Continuations $8,000 due to efforts to reduce spending, Visiting Judges $6,000 due to the Court limiting the use of visiting judges and Court Reporter Services $2,000 because substitute court reporters are not needed as often due to video courtrooms. 287,098.00 307,572.00 297,572.00 10,000.00 3.25% Fav. Info Tech Operations due to less than anticipated use. $ 2,618,162.00 $ 2,638,636.00 $ 2,582,636.00 $ 56,000.00 2.12% Judicial/Administration Personnel Expenditures Operating Expenditures Estates/Mental Health Personnel Expenditures Operating Expenditures $ 2,022,586.00 $ 2,022,586.00 $ 1,932,586.00 $ 90,000.00 4.45% 709,943.00 791,943.00 800,943.00 (9,000.00) -1.14% Fay. due to turnover and underrated positions/vacancies. Unfav. Medical Services Guardianship ($9,000), Medical Services Probate Exam ($6,000) and Interpreter Fees ($5,000) due to a continued high demand for these services; partially offset by Fay. Printing $6,000 and Fees Guardian Ad Litem $5,000. Internal Support 626,300.00 673,113.00 673,113.00 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Transfer Out $ 3,358,829.00 $ 3,487,642.00 $ 3,406,642.00 $ 81,000.00 2.32% $ 4,324,169.00 $ 4,324,169.00 $ 4,204,169.00 $ 120,000.00 2.78% 739,424.00 821,424.00 814,424.00 7,000.00 0.85% 913,398.00 980,685.00 970,685.00 10,000.00 1.02% - - - $ 5,976,991.00 $ 6,126,278.00 $ 5,989,278.00 $ 137,000.00 2.24% 5/29/2015 36
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,182,099.00 $ 2,182,099.00 $ 2,121,199.00 $ 60,900.00 2.79% Favorable due largely to a number of underfilled positions and personnel working across divisional disciplines as assigned. Operating Expenditures 515,213.00 515,213.00 515.213.00 0.00% Internal Support Expenditures 1,754,573.00 1,792,328.00 1,792,328.00 0.00% Transfers 77,000.00 77,000.00 ----------- ---------------- --------- ------------- $ 4,451,885.00 5 4,556,640.00 S 4,505,740.00 $ 60,900.00 0.00% 1.33% Litigation Personnel Expenditures $ 9,569,771.00 $ 9,569,771.00 $ 9,116,271.00 $ 453,500.00 4.74% Favorable due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 33,296.00 33,296.00 33,296.00 0.00% Internal Support Expenditures 0.00% Transfers Out 855,589.00 855,589.00 855,589.00 0.00% ------------------ -------------- --------- ------------- $ 10,458,656.00 $ 10,458,656.00 $ 10,005,156.00 $ 453,500.00 4.34% Warrants Personnel Expenditures $ 2,152,545.00 $ 2,152,545.00 $ 2,049,345.00 $ 103,200.00 4.79% Favorable due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 3,199.00 3,199,0D 3,199.00 0.00% Internal Support Expenditures 0.00% $ 2,155,744.00 5 2,155,744.00 $ 2,052,544.00 $ 103,200.00 4.79% 6/29/2015 37
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Appellate Personnel Expenditures $ 1,776,763.00 $ 1,776,763.00 $ 1,675,663.00 $ 101,100.00 5.69% Favorable due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 8,458.00 8,458.00 8,458.00 0.00% IntemaL Support Expenditures 0.00% $ 1,785,221.00 $ 1,785,221.00 $ 1,684,121.00 $ 101,100.00 5.66% Department Personnel Expenditures Operating Expenditures Internal Support, Expenditures Transfers Out $ 15,681,178.00 $ 15,681,178.00 560,166.00 560,156.00 1,754,573.00 1,792,328.00 855,589.00 932,589.00 ----------- 18,851,506.00 $ 18,966,251.00 $ 14,962,478.00 $ 718,700.00 4.58% 560,166.00 0.00% 1,792,328.00 0.00% 932,589.00 0.00% ----------- ------------------ $ 18,247,551.00 $ 718,700.00 3.79% 5/29/2015 38
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FY 2015 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures $ 1,664,024.00 $ 1,664,024.00 $ 1,601,824.00 $ 62,200.00 314% Favorable Controllable Personnel due to turnover $21,600, projected overtime of $12,800 and reduced fringe benefits largely due to retirement of $21,000 and Social Security of $6,800. Operating Expenditures 68,236.00 68,236.00 68,236.00 0.00% Internal Support Expenditures 318,690.00 318,690.00 318,690.00 0.00% Transfers 0.00% $ 2,050,950.00 $ 2,050,950.00 $ 1,988,750.00 $ 62,200.00 3.03% 5.46% Favorable Controllable Personnel due to turnover $37,100, projected overtime $4,600 and reduced costs of fringe benefits largely for hospitalization of $56,300 and retirement of $14,900. 1.02% Favorable largely in Printing $37,000; Uniform Cleaning of $30,000; partially offset by unfavorable Contracted Svcs of ($13,100); Professional Svcs of ($37,500); Personal Mileage of ($1,800); and Miscellaneous of ($500). These represent individual line item spending fluctuations which are more than offset by the overall favorability in the total Sheriffs Office Controllable Operating budget. Administrative Services Personnel Expenditures $ 2,055,342.00 $ 2,067,480.00 $ 1,954,580.00 112,900.00 Operating Expenditures 1,207,738.00 1,377,561.97 1,363,461.97 14,100.00 Internal Support Expenditures 237,537.00 237,537.00 237,537.00 0.00% Transfers 0.00% $ 3,500,617.00 $ 3,682,578.97 $ 3,555,578.97 $ 127,000.00 3.45% Corrective Services Personnel Expenditures 30,244,662.00 $ 30,195,436.00 $ 29,944,236.00 251,200.00 0.83% Favorable salary expense of $2,528,100; and fringe benefits of $142,100 due to the large number of vacancies and deputies on short term leave or worker's compensation. New deputies are required to complete 13 weeks of additional training and certification prior to filling a vacant position. This is partially offset by unfavorable Overtime of ($2,419,000) due to vacant positions in Corrective Services Division. Operating Expenditures Internal Support Expenditures Transfers 8,231,031.00 8,266,457.00 7,233,657.00 1,032,800.00 7,095,128.00 7,335,358.00 7,335,358.00 12,49% Favorable largely in Contracted Services of $910,800 related to savings in the Jail Food, and the Jail Clinic contracts. Also, lower need for Prisoner Housing Outside of County of $100,000; Laundry and Cleaning of $19,000; and Transportation of Prisoners of $17,000; partially offset by unbudgeted spending for Officer Training of ($11,500), and Interpreter Fees of ($2,500). 0.00% 0,00% $ 45,570,821.00 $ 45,797,251.00 $ 44,513,251.00 $ 1,284,000.00 2.80% 5/29/2015 39
Couwry OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Corrective Services-Satellites Personnel Expenditures $ 11,520,119.00 $ 11,610,571.00 $ 13,067,171.00 $ (1,456,600.00) -12.55% Unfavorable due to increased usage of overtime at the Corrective Services Satellite facilities ($1,258,100) caused by Hospital Watch, vacant positions, prisoner transport, employee sick and other leaves, and East Annex security; and overtime related fringe benefits ($517,700). Partially offset by favorable regular salaries of $319,200. Operating Expenditures Internal Support Expenditures Transfers 80,750.00 979,245.00 86,625.00 983,794.00 68,525.00 983,794.00 18,100.00 20.89% Favorable Laundry and Cleaning of $20,500 laundry for the Jail use to be done at the Trustee Camp moved to Frank Greenan Facility; partially offset by unfavorable Travel Employee Taxable Meals of ($2,400). 0.00% 0.00% $ 12,580,114.00 $ 12,680,990.00 $ 14,119,490.00 $ (1,438,500.00) -11.34% Emergency Response and PreparHIA Personnel Expenditures Operating Expenditures $ 7,165,249.00 $ 7,546,090.00 $ 7,025,990.00 $ 520,100.00 6.89% Favorable salaries of $489,300 due to turnover, and fringe benefits of $60,900; partially offset by unfavorable overtime of ($30,100). 1,064,122.00 1,068,897.00 677,797.00 391,100.00 36.59% Favorable Fees Civil Services expense of $364,000 is due to the continuing decline in the number of home foreclosures, and civil service requests (see corresponding unfavorability in Civil Action Service Fee revenues); Employee Medical Exams of $20,000 and Officer Training of $11,500. Partially offset by unfavorable Equipment Rental of ($2,100); Adjustment of Prior Years Expense of ($2,300) due to fluctuations in department activity. Internal Support Expenditures 146,042.00 146,042.00 146,042.00 0.00% Transfers 0.00% $ 8,375,413.00 $ 8,761,029.00 $ 7,849,829.00 $ 911,200.00 10.40% Patrol Services Personnel Expenditures $45,047,404 $ 45,646,069.00 $ 44,029,269.00 $ 1,616,800.00 3.54% Favorable projected salaries of $964,400; overtime of $312,600; and fringe benefits of $339,800 due to turnover and vacancies. Operating Expenditures 647,278.00 1,222,663.00 1,230,563.00 (7,900.00) -0.65% Favorable due to lower than anticipated activity in Towing and Storage Fees expense. Internal Support Expenditures 4,838,736.00 4,882,009.00 4,882,009.00 0.00% Transfers 40,595.00 298,826.00 298,826.00 0.00% $ 50,574,013.00 $ 52,049,567.00 $ 501440,667.00 $ 1,608,900.00 3.09% 5/29/2015 40
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 7,858,524.00 $ 7,870,662.00 $ 8,376,462.00 $ (505,800.00) -6.43% Unfavorable salaries and fringe benefits of ($276,100) largely due to position overfills and overtime fringes, in addition unfavorable overtime of ($229,700). 970,133.00 1,264,133.00 1,355,133.00 (91,000.00) -7.20% Unfavorable Professional Svcs. of ($105,000), and Forensic Lab Enhancements of ($51,400); partially offset Contracted Services of $65,300 all related to the delay and certification of the DNA Laboratory. 2,025,602.00 2,078,485.00 2,078,485.00 0.00% 334,086.00 578,406.00 578,406.00 0.00% $ 11,188,345.00 $ 11,791,686.00 $ 12,388,486.00 $ (596,800.00) -5.06% Investigative/Forensic Svcs Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 105,555,324.00 $ 106,600,332.00 $ 105,999,532.00 $ 600,800.00 12,269,288.00 13,354,572.97 11,997,372.97 1,357,200.00 15,640,980M 15,981,915.00 15,981,915.00 374,681.00 877,232.00 877,232.00 0.56% 10.16% 0.00% 0.00% $ 133,840,273.00 $ 136,814,051.97 $ 134,856,051.97 $ 1,958,000.00 1.43% 5/29/2015 41
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 746,428.00 $ 746,428.00 $ 746,428.00 $ 52,300.00 52,300.00 33,100.00 0.00% 19,200.00 36.71% Fav. Printing County Directory $11,000, Office Supplies $5,000, Equipment Maintenance $1,000, Expendable Equipment $1,000, Freight and Express $800 and Fees-Per Diem $400 due to less than anticipated use. Internal Support Expenditures 63,733.00 66,286.00 66,286.00 0.00% Transfers 0.00% $ 862,461.00 $ 865,014.00 $ 845,814.00 $ 19,200.00 2.22% County Clerk (Vital Stets & Legal Ree's) Personnel Expenditures $ 3,502,039.00 $ 3,502,039.00 $ 3,222,239.00 $ 279,800.00 7.99% Fav. due to turnover, undeffilled, vacant and part-time positions. Operating Expenditures 303,896.00 303,896.00 266,896.00 37,000.00 12.18% Fav. Court Transcripts $30,000 due to prosecutors ordering fewer transcripts; Personal Mileage $4,000, Freight and Express $3,000, Workshops and Meetings $2,000 due to less than anticipated use. Partially offset by unfavorable, Charge Card Fee ($2,000) due to increased activity. Internal Support Expenditures 606,402.00 693,568.00 693,568.00 0.00% Transfers 0.00% $ 4,412,337.00 $ 4,499,503.00 $ 4,182,703.00 $ 316,800.00 7.04% 5/29/2015 42
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures $ 817,875.00 $ 817,875.00 $ 719,875.00 $ 98,000.00 11.98% Fay. due to turnover and underfitled positions. Operating Expenditures 779,078.00 779,078.00 679,478.00 99,600.00 12.78% Fay. Election Supplies $100,000 due to less than anticipated use. Internal Support Expenditures 260,040.00 260,607.00 261,507.00 (900.00) -0.35% Unfav. Telephone Communications ($900) due to increased use. Transfers 0.00% $ 1,856,993.00 $ 1,857,560.00 $ 1,660,860.00 $ 196,700.00 10.59% Register of Deeds (and Micrographics) Personnel Expenditures $ 2,468,334.00 $ 2,468,334.00 $ 2,251,834.00 $ 216,500.00 Operating Expenditures 265,494.00 265,494.00 $ 222,894.00 42,600.00 8.77% Fay. due to underfilled, part-time and vacant positions. 16.05% Fav. Metered Postage $24,100 Office Supplies $14,500, Printing $3,800 and Travel and Conference $1,000 due to less than anticipated use. Partially offset by unfavorable Charge Card Fee ($1,300) due to increased use. Internal Support Expenditures 232,354.00 232,446.00 $ 232,446.00 0.00% Transfers 0.00% $ 2.966,182.00 $ 2,966,274.00 $ 2,707,174.00 $ 259,100.00 8.73% 5/29/2015 43
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2015 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Jury Commission Personnel Expenditures $ 17,522.00 $ 17,522.00 $ 17,522.00 $ Operating Expenditures 68,776.00 68,776.00 47,076.00 Internal Support Expenditures 31,537.00 31,721.00 31,721.00 0.00% 21,700.00 31.55% Fav. Metered Postage $20,400 and Miscellaneous $1,000 due to less than anticipated use. 0.00% $ 117,835.00 $ 118,019,00 $ 96,319.00 $ 21,700.00 18.39% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 7,552,198.00 5 7,552,198.00 $ 6,957,898.00 $ 1,469,544.00 1,469,544.00 1,249,444.00 $ 1,194,066.00 1,284,628.00 1,285,528.00 $ 594,300.00 220,100.00 (900.00) 7.87% 14.98% -0.07% 0.00% $ 10,215,808.00 $ 10,306,370.00 $ 9,492,870.00 $ 813,500.00 7.89% 5/29/2015 44
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,204,451.00 $ 3,204,451.00 $ 3,039,951.00 $ 164,500.00 5.13% - Fay. Vacant and under-filled positions. Operating Expenditures 4,605,440.00 4,692,440.00 4,544,840.00 147,600.00 3.15% - Fav. Fees Civil Service $100,000 due to lower number of deliniquent parcels, Software Rental Lease Purchase $37,000 due to pay off of Check Writing Software upgrade (in 1st Quarter a budget amendment of $87,000 was made to re-appropriate funds authorized in MR. #14054). Internal Support Expenditures 557,631.00 840,602.00 840,602.00 0.00% - Transfers Out 120,000.00 1,319,023.00 1,199,023.00 120,000.00 9.10% Fay. Due to no transfers required to Facilities for demolition of property. Division Total $ 8,487,522.00 $ 10,056,516.00 $ 9,624,416.00 $ 432,100.00 4.30% Department Total $ 8,487,522.00 $ 10,056,516.00 $ 9,624,416.00 $ 432,100.00 4.30% 5/29/2015 45
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,060,511.00 $ 2,029,583.00 $ 1,999,183.00 $ 30,400.00 1.50% - Fay. due to underfilled position. Operating Expenditures 475,305.00 517,544.99 $ 486,044.99 31,500.00 6.09% - Fav. Workshops and Meetings $10,000, Legal Expense $8,000, Legislative Expense $8,000 and Personal Mileage $8,000 due to less anticipated use. Partially offset by unfavorable Special Event Program costs ($2,000) due to greater than anticipated activity for plaques, awards and related shipping costs. Internal Support Expenditures 187,067.00 190,534.00 $ 190,534.00 0.00% - $ 2,722,883.00 $ 2,737,661.99 $ 2,675,761.99 $ 61,900.00 2.26% Department Total Personnel Expenditures $ 2,060,511.00 $ 2,029,583.0D $ 1,999,183.00 $ 30,400.00 1.50% Operating Expenditures 475,305,00 517,544.99 486,044.99 31,500.00 6.09% Internal Support Expenditures 187,067.00 190,534.00 190,534.00 0.00% $2,722,883.00 $ 2,737,661.99 $ 2,675,761.99 $ 61,900.00 2.26% 5/29/2015 46
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures $ 535,842.00 487,256.00 $ 487,256.00 $ 0.00% Operating Expenditures 371,528.00 371,528.00 367,728.00 3,800.00 1,02% Fay. Travel and Conference $1,500, Workshops and Meeting $1,000, Fees-Per Diem $1,000 due to less than anticipated use. Internal Support Expenditures 427,153.00 428,860.00 428,860.00 0.00% Transfers $ 1,334,523.00 $ 1,287,644.00 $ 1,283,8.44.00 $ 3,800.00 0.30% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 535,842.00 $ 487,256.00 $ 487,256.00 $ 371,528.00 371,528.00 367,728.00 427,153.00 428,860.00 428,860.00 3,800.00 0.00% 1.02% 0.00% $ 1,334,523.00 $ 1,287,644.00 $ 1,283,844.00 $ 3,800.00 0.30% 5/29/2015 47
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 208,781.00 $ 208,781.00 $ 208,781.00 $ Operating Expenditures 587,975.00 587,975.00 587,975 00 Internal Support Expenditures 4,203,322.00 4,316,885.00 4,368,058.00 (51,173.00) 0.00% 0.00% -1.19% Unfav - Info Tech Operations ($51,173) a result of maintenance cost related to CAMS, offset in revenue already budgeted in Reimbursement General. This is offset by favorable Soil Erosion revenue. This will be watched and a budget amendment will be recommended with 3rd Qtr. or year-end report if trend continues. Transfers 56,165.00 56,165.00 56,165.00 0.00% Division Total $ 5,056,243 00 $ 5,169,806.00 $ 5,220,979.00 $ (51,173.00) -0.99% Department Total $ 5,056,243.00 $ 5,169,806.00 $ 5,220,979.00 $ (51,173.00) -0.99% 5/29/2015 48
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel $ 2,112,426.00 $ 2,115,474.00 2,115,474.00 $ Controllable Operating 282,944.00 694,449.00 $ 694,449.00 Internal Support Expenditures 399,485.00 414,013.00 $ 414,013.00 Transfer Out $ 2,794,855.00 $ 3,223,936.00 $ 3,223,936.00 $ 0.00% - 0.00% - 0.00% - 0.00% 0.00% 0.00% 0.00% $ 1,491,884.00 $ 1,496,222.00 $ 1,496,222.00 49,252.00 $ 49,952.84 49,952.84 179,751.00 185,040.00 185,040.00 $ 1,720,887.00 $ 1,731,214.84 $ 1,731,214.84 $ Compliance Office Controllable Personnel Controllable Operating Internal Support Expenditures Transfer Out 0.00% Corporation Counsel Controllable Personnel Controllable Operating Internal Support Expenditures Transfer Out $ 2,013,215.00 $ 2,013,215.00 $ 2,013,215.00 59,133.00 59,133.00 59,133.00 192,346.00 195,204.00 195,204.00 - $ 2,264,694.00 $ 2,267,552.00 $ 2,267,552.00 $ 0.00% - 0.00% - 0.00% - 0.00% 5492015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Controllable Personnel $ 5,617,525.00 $ 5,624,911.00 $ 5,624,911.00 $ 0.00% Controllable Operating 391,329.00 $ 803,534.84 803,534.84 0.00% Internal Support Expenditures 771,582.00 794,257.00 794,257.00 0.00% Transfers Out $ 6,780,436.00 $ 7,222,702.84 $ 7,222,702.84 $ 0.00% 58W015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures 5 220,181.00 S 220,181.00 $ 220,181.00 5 4,017.00 4,017.00 4,017.00 $ 0.00% 0.00% Internal Support Expenditures 12,739.00 12,739.00 12,739.00 $ 0.00% $ 236,937.00 $ 236,937.00 $ 236,937.00 $ 0_00% Equalization Personnel Expenditures $ 7,991,445.00 $ 7,991,445.00 $ 7,191,445.00 $ 800,000.00 10.01% Favorable due to underfilled positions/vacancies. Operating Expenditures 431,404.00 431,404.00 371,404.00 60,000.00 13.91% Favorable Professional Services $25,000, Mileage $20,000, Printing $10,000 and Travel & Conference $5,000 due to efforts to reduce spending. Internal Support Expenditures 864,152.00 1,000,509.00 1,000,509.00 0.00% Transfers 0.00% Fiscal Services Personnel Expenditures Operating Expenditures 59,287,001.00 59,423,358 00 7,739,088.00 $ 7,739,088 00 388,600.00 388,600.00 $ 8,563,358.00 $ 7,239,088.00 343,600.00 $ 860,000.00 $ 500,000.00 45,000.00 9.13% 5.46% Favorable due to undertilled positions/vacancies 11.58% Favorable Metered Postage $25,000 and Printing $20,000 due to efforts to reduce spending. Intemal Support Expenditures 1,228,987.00 1,423,545.00 1,423,545.00 0.00% Transfers 0,00% $ 9_356_675.00 $ 9,551,233.00 $ 9,006,233.00 $ 545,000.00 5.71% Department Total Personnel Expenditures $ 15,950,714.00 $ 15,950,714.00 $ 14,650,714.00 $ 1,300,000.00 8.15% Operating Expenditures 824,021.00 824,021.00 719,021.00 105,000.00 12.74% Intemal Support Expenditures 2_105,878.00 2,436,793.00 2,436,793.00 0.00% Transfers 0.00% $ 18,880,613.00 $ 19,211,528.00 $ 17,806,528.00 $ 1,405,000.00 7.31% 51 5/29/2015
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT FY 2015 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Support Services Personnel Expenditures Operating Expenditures $ 215,082.00 $ 215,082.00 5 215,082.00 $ 3,298.00 3,298.00 $ 3,298.00 9,121.00 9,121.00 $ 9,121.00 $ 227,501.00 $ 227,501.00 $ 227,501.00 $ $ 1,134,895.00 $ 1,134,895.00 $ 1,134,895.00 $ 400,622.00 400,622.00 $ 400,622.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Internal Support Expenditures 664,343.00 692,999.00 $ 692,999.00 0.00% Transfers 0.00% 5 2,199,860.00 $ 2,228,516.00 $ 2,228,516.00 $ 0.00% Department Total Personnel Expenditures $ 1,349,977.00 $ 1,349,977,00 $ 1,349,977.00 $ - 0.00% Operating Expenditures 403,920.00 403,920.00 403,920.00 - 0.00% Internal Support Expenditures 673,464.00 702,120.00 702,120.00 - 0.00% Transfers - - - - 0.00% $ 2,427,361.00 $ 2,456,017.00 $ 2,456,017.00 $ - 0.00% 5/29/2015 52
ADOPTED AMENDED BUDGET BUDGET FY 2015 FORECAST COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 198,756.00 $ 198,756.00 $ 198,756.00 $ 0.00% _ Operating Expenditures 5,764.00 5,764.00 5,764.00 0.00% - Internal Support Expenditures 19,167.00 19,167,00 19,167.00 0,00% - $ 223,687.00 $ 223,687.00 $ 223,687.00 $ 0.00% Facilities Engineering Personnel Expenditures $ 780,420.00 $ 780,420.00 $ 715,420.00 $ 65,000.00 8.33% - Fav. due to underfilled positions. Operating Expenditures 468,682.00 168,682.00 163,182.00 5,500.00 3.26% - Fav. Software Support Maintenance $2,000; Expendable Equipment $2,000; and Personal Mileage $1,500 based on actual usage. Internal Support Expenditures 53,725.00 53,725.00 58,725.00 (5,000.00) -9.31% - Unfav. Info Tech Operations due to CAD upgrade and !pad purchase. $1,002,827.00 $ 1,002,827.00 $ 937,327.00 $ 65,500.00 6.53% Department Total Personnel Expenditures $ 979,176.00 $ 979,176.00 $ 914,176.00 $ 65,000.00 6.64% Operating Expenditures 174,446.00 174,446.00 168,946.00 5,500.00 3.15% Internal Support Expenditures 72,892.00 72,892.00 77,892.00 (5,000.00) -6.86% $1,226,514.00 $ 1,226,514.00 $ 1,161,014.00 $ 65,500.00 5.34% 5/29/2015 53
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 736,771.00 $ 736,771.00 $ 686,771.00 $ 50,000.00 6.79% Favorable due to part time positions and turnover. Operating Expenditures 287,622.00 287,622.00 287,622.00 $ 0.00% Internal Support Expenditures 34,874.00 38,654.00 38,654.00 $ 0.00% Transfer Out $ 1,059,267.00 $ 1,063,047.00 $1,013,047.00 $ 50,000.00 4.70% Workforce Management Personnel Expenditures $ 1,813,648.00 $ 1,813,648.00 $ 1,713,648.00 $ 100,000.00 5.51% Favorable due to underfilled positions/vacancies. Operating Expenditures 248,740.00 248,740.00 248,740.00 $ 0.00% Internal Support Expenditures 632,680.00 719,141.00 719.141.00 $ 0.00% Transfer Out $ $ 2,695,068.00 $ 2,781,529.00 $2,681,529.00 $ 100,000.00 3.60% Benefits Administration Personnel Expenditures $ 168,496.00 $ 168,496.00 $ 168,496.00 $ 0.00% Operating Expenditures $ 16,977.00 $ 16,977.00 16,977.00 0.00% Internal Support Expenditures 149,172.00 149,172.00 149,172.00 $ 0.00% Transfer Out - $ Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 334,645.00 $ 334,645.00 $ 334,645.00 $ 0.00% $ 2118,915.00 $ 2,718,915.00 $2,568,915.00 $ 150,000.00 5.52% 553,339.00 553,339,00 553,339.00 0.00% 816,726.00 906,967.00 906,967.00 0.00% $ 4,088,980.00 $ 4,179,221.00 $4,029,221.00 $ 150,000.00 3.59% 4.2015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 199,496.00 $ 199,496.00 $ 199,496.00 $ Operating Expenditures Internal Support Expenditures 8,760,134.00 8,731,642.00 7,231,642.00 1,500,000.00 17.18% - Fav. due to Private Institutions Foster Care, Private Institutions Residential, and Private Institutions $900,000; Independent Living $350,000; Foster Boarding Homes $250,000. Costs are based on caseload, difficulty of care, and treatment of services ordered by the Court. Favorability is partially offset by unfav. Non-Dept, Child Care Subsidy Revenue (50% reimbursement). 12,789.00 12,789.00 27,789.00 (15,000.00) -117.29% - Unfav. Info Tech Operations due to emergency notification system. Transfers Out 28,492.00 28,492,00 $ 8,972,419.00 $ 8,972,419.00 $ 7,487,419.00 $ 1,485,000.00 16.55% Health Personnel Expenditures $ 23,535,707.00 $ 23,535,707.00 $ 21,535,707.00 $ 2,000,000.00 8.50% - Pay, due to turnover and underfilled positions. Operating Expenditures 2,888,269.00 2,920,296.00 3,045,477.00 (125,181.00) -4.29% - Unfav. Vaccines ($200,000) due to increased costs and increased demand from employee vaccination program. Partially offset by revenue favorability (Immunizations, Pneumo Vax 3rd Party, and Rabies Vaccine Fees). Unfav. Adj Prior Years Revenue ($120,181) due to correction for FY 2014 estimated administrative overhead cost distribution. Unfav. Personal Mileage ($25,000) due to increase in field activities. Partially offset by Fay. Professional Services $200,000 due to contractor accepting Medicaid rates. Fay. Office Supplies $20,000 due to continued efforts to minimize expenses and contain costs. Internal Support Expenditures 2,612,932.00 2,894,217.00 3.099,217.00 (205,000.00) -7.08% - Unfav. Bldg. Space Cost Allocation ($240,000) due to larger allocation being charged to the Health Division with a smaller allocation being charged to the Health Grants. Unfav. Info Tech Managed Print Svcs ($10,000) and Telephone Communications ($10,000) based on usage. Partially offset by fay. Info Tech Operations $55,000 based on usage. 5252015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Transfers Out 8,640.00 8,640.00 8,640.00 $ 29,045,548.00 $29,358,860.00 $ 27,689,041.00 $ 1,669,819.00 5.69% Children's Village Personnel Expenditures $ 15,354,849.00 $ 15,357,376.00 $ 15,357,376.00 $ 0.00% - 55,000.00 1.49% - Fay. Provisions $20,000 due to increased reimbursement for improved nutritional requirements and decrease in resident population. Fay. Medical Services Physicians $20,000 due to services provided by Oakland Integrated Healthcare Network (OIHN). Fay. Professional Services $15,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. 5,000.00 0.20% - Fav. Radio Communications $10,000 based on usage. Partially offset by unfav. Info Tech Operations ($5,000) based on usage. 60,000.00 0.28% Operating Expenditures $ 3,693,861.00 3,697,499.00 3,642,499.00 Internal Support Expenditures 2,395,910.00 2,468,514.00 2,463,514.00 Transfers Out $ 21,444,620.00 $ 21,523,389.00 $ 21,463,389.00 $ Homeland Security Personnel Expenditures $ 810,780.00 $ 810,780.00 $ 795,780.00 $ 15,000.00 1.85% - Fay. due to turnover. Operating Expenditures 290,680.00 301,932.00 301,932.00 0.00% - Internal Support Expenditures 438,641.00 448,695.00 413,695.00 35,000.00 7.80% - Fav. Info Tech Operations based on usage. Transfers Out $ 1,540,101.00 $ 1,561,407.00 $ 1,511,407.00 $ 50,000.00 Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $ 39,900,832.00 $ 39,903,359.00 $ 37,888,359.00 $ 2,015,000.00 5.05% 15,632,944.00 15,651,369.00 14,221,550.00 1,429,819.00 9.14% 5,460,272.00 5,824,215.00 6,004,215.00 (180,000.00) -3.09% 8,640.00 37,132.00 37,132.00 0.00% ------------------- ----------------- ----------------- ------------------- $ 61,002,688.00 $ 61,416,075.00 $ 58,151,256.00 $ 3,264,819.00 5.32% 5162015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Public Services - Admin. Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 215,166.00 $ 215,166.00 215,166.00 $ 4,800.00 4,800.00 4,800.00 5,734.00 5,734.00 5,734.00 $ 225,700.00 $ 225,700.00 $ 225,700.00 $ 0.00% - 0.00% - 0.00% - 0.00% Veterans Services Personnel Expenditures $ 1,539,184.00 $ 1,533,815.00 Operating Expenditures 190,912.00 190,912.00 Internal Support Expenditures 166,852.00 169,882.00 Transfers 1,483,815.00 $ 190,912.00 169,882.00 50,000.00 3.26% - Favorable due to underfilled positions/vacancies. 0.00% - 0.00% - 0.00% $ 1,896,948.00 $ 1,894,609.00 $ 1,844,609.00 $ 50,000.00 2.64% Community Corrections Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 3,584,502.00 $ 3,662,816.00 502,025.00 502,025.00 506,290.00 552,685.00 3,617,816.00 $ 502,025.00 552,685.00 45,000.00 1.23% - Favorable due to underfilled positions/vacancies. 0.00% - 0.00% - 0.00% - $ 4,592,817.00 $ 4,717,526.00 $ 4,672,526.00 $ 45,000.00 0.95% MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 789,000.00 $ 653,900.00 $ 653,900.00 $ 89,689.00 216,689.00 216,689.00 247,566.00 250,052.00 250,052.00 $ 1,126,255.00 $ 1,120,641.00 $ 1,120,641.00 $ 0.00% - 0.00% - 0.00% - 0.00% Medical Examiner Personnel Expenditures Operating Expenditures $ 3,241,704.00 $ 3,241,704.00 $ 3,141,704.00 $ 100,000.00 3.08% - Controllable personnel favorable due to vacant! underfilled positions, 520,006.00 520.006.00 510.006.00 10,000.00 1.92% - Contractual services favorable due to less than anticipated use for Training $5,000, Laboratory Supplies $15,000, and Medical Supplies $15,000 offset by unfavorable due to higher than anticipated use of Laboratory Fees ($20,000), and Transportation Service ($5,000) 5/9972015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 782,650.00 825,403.00 825,403.00 0.00% - Transfers $ 4,544,360.00 $ 4,587,113.00 $ 4,477,113.00 $ 110,000.00 2.40% Animal Control Personnel Expenditures Operating Expenditures $ 2,239,095.00 $ 2,280,229.00 $ 2,230,229.00 $ 50,000.00 190,097.00 212,597.00 262,597.00 (50,000.00) 2.19% - -23.52% - Favorable due to underfilled positions/vacancies. A budget amendment is recommended to transfer Animal Control Legacy funds of $50,000 to the General Fund to cover expenditures for Special Event Program, Refund Prior Years Revenue, Animal Supplies, Medical Supplies, Metered Postage, Office Supplies, and Tax Collection Supplies. Internal Support Expenditures 764,143.00 910,052.00 910,052.00 0.00% - Transfers Out $ 3,193,335.00 $ 3,402,878.00 $ 3,402,878.00 $ 0.00% Circuit Court Probation Personnel Expenditures - $ 0,00% Operating Expenditures 54,326.00 54,326.00 54,326.00 0.00% Internal Support Expenditures 466,094.00 470,746.00 470,746.00 0.00% $ 520,420.00 $ 525,072.00 $ 525,072.00 $ 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 11,608,651.00 1,551,855.00 2,939,329.00 $ 11,587,630.00 $ 11.342,630.00 $ 1,701,355.00 1,741,355.00 3,184,554.00 3,184,554.00 245,000.00 2.11% (40,000.00) -2.35% 0.00% $ 16,099,835.00 $ 16,473,539.00 $ 16,268,539.00 $ 205,000.00 1.24% 5§P2015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 1,204,321.00 $ 1,204,321.00 $ 1,166,521.00 $ 37,800.00 3.14% - Fay. due to turnover and underfilled positions. 358,222.00 403,582.00 314,982.00 88,600.00 21,95% - Fay. Professional Services $53,700 due to reduction of contractual services; Supplies $19,500, Travel $8,500 and Mileage $6,900 due to less than anticipated usage. 55,767.00 151,854.00 147,854.00 4,000.00 2.63% Fay. Info Tech Operations $2,300, Telephone Communications $900 and Motor Pool $800 due to less than anticipated usage. $ 1,618,310.00 $ 1,759,757.00 $ 1,629,357.00 $ 130,400.00 7.41% Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Planning and Economic Development Services Personnel Expenditures $ 3,847,020.00 $ 3,847,020.00 $ 3,613,720.00 $ 233,300.00 6.06% Fay. due to turnover and underfilled positions. Operating Expenditures 1,302,983.00 1,521,866.33 1,279,666.33 242,200.00 15.91% - Fay. Professional Services $84,800 due to reduced resident participation in the NO HAZ program (offset by reduced program reimbursement); Printing $97,400, Supplies $48,200, Travel $9,200 and Mileage $2,600 and due to reduced usage. Internal Support Expenditures 814,893.00 818,475.00 757,275.00 61,200.00 7,48% Fay Info Tech Operations $54,600, Info Tech Managed Print Services $4,100 and Telephone Comm $2,500 due to less than anticipated usage. Transfers $ 5,964,896.00 $ 6,187,361.33 $ 5,650,661.33 $ 536,700.00 8.67% 5/59015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED AMENDED BUDGET BUDGET Community and Home Improvement Personnel Expenditures Operating Expenditures Transfers AMOUNT FY 2015 FAVORABLE FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Workforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 25,620.00 $ 25,620.00 $ 25,620.00 $ $ 25,620.00 $ 25,620.00 5 25,620.00 $ $ 5,076,961.00 $ 5,076,961.00 $ 4,805,861.00 $ 271,100.00 1,661,205.00 1,925,448.33 1,594,648.33 330,800.00 870,660.00 970,329.00 905,129.00 65,200.00 0.00% 0.00% 5.34% 17.18% 6.72% 0.00% $ 7,608,826.00 $ 7,972,738.33 $ 7,305,638.33 $ 667,100.00 8.37% 5/fici015
$ 325,187.00 33,305.00 18,000.00 1,400,000,00 100,00 325,187.00 33,305.00 18,000.00 1,400,000.00 996,821.00 $ 325,187.00 $ 33,305.00 18,000.00 1,400,000.00 996,821.00 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES ADOPTED BUDGET AMENDED BUDGET FY 2015 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds Logos Trademarks Intellect Property Road CommissionlCurrent Drain Assessment Road Commission \Tri Party Agreement Interest Expense 1,500,000.00 1,500,000.00 1,500,000.00 100.00% Favorable - no short-term borrowing required for FY 2015 operating expenses. Provisions 30,000.00 30,000.00 30,000.00 0.00% Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00 0.00% Total $ 12,927,208.00 $ 13,923,929.00 $ 12,423,929.00 $ 1,500,000.00 10.77% COUNTY BUILDINGS 5 2,854,447.00 $ 2,468,100.00 $ 2,468,100.00 $ 0,00% STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties 73,000.00 $ National Assoc. of Counties 24,100.00 S.E.M.C.O.G. 500,000.00 Traffic Improvement Association 30,000.00 73,000.00 24,100 00 500,000.00 30,000.00 73,000.00 $ 24,100.00 500,000.00 30,000.00 0.00% 0.00% 0.00% 0.00% Total SUNDRY EXPENSE RESERVED FOR TRANSFERS Expenditures $ 627,100.00 $ 627,100.00 $ 627,100.00 $ $ 300,000.00 $ 300,000.00 5 300,000.00 $ 0.00% Classification and Rate Change Contingency Disaster Recovery Emergency Salaries Grant Match Info Tech Development Legislative Expense Misc, Capital Outlay Overtime Appropriation Security Reserve Substance Abuse Coord Agency Summer Employees Salary Appropriation $ 329,954.00 $ 254,405.00 831,000.00 1,160,000.00 5,326,050.00 8,600.00 125,000.00 53,000.00 2,919,904.00 5,685,140.00 250,000.00 241,013.00 $ 62,267.00 300,000.00 831,000.00 838,680.00 3,329,957.00 8,600 00 55,477.00 53,000.00 2,787,240.00 9,319,321.00 250,000.00 241,013.00 $ 62,267,00 300,000.00 831,000.00 838,680.00 3,329,957.00 8,600.00 55,477.00 63,000.00 2,787,240.00 9,319,321.00 250,000.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5/991015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES Total AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% ADOPTED AMENDED FY 2015 BUDGET BUDGET FORECAST $ 16,944,053.00 $ 18,076,555.00 $ 18,076,555.00 $ EXPLANATION Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Facilities Maintenance and Operations Building Fund $ 413,145.00 $ 1,844,186.00 3,620,676.00 2,278,375.00 4,555,000.00 3,500,000,00 1,500,000.00 442,803.00 $ 442,803.00 $ 1,844,186.00 1,844,186.00 4,620,676.00 4,620,676.00 2,278,375.00 2,278,375.00 4,555,000.00 4,555,000.00 3,722,200.00 3,722,200.00 1,500,000.00 1,500,000.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $ 17,711,382.00 $ 18,963,240.00 $ 13,963,240.00 $ 0.00% TOTAL NON-DEPT. APPROPRIATIONS $ 51,364,190.00 $ 54,358,924.00 $ 52,858,924.00 $ 1,500,000.00 2.76% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund $ 22,747,833.00 $ 23,306,880.00 $ 23,306,680.00 $ 0.00% Social Welfare Fund Foster Care 1,000.00 1,000.00 1,000.00 0,00% $ 22,748,833.00 $ 23,307,680.00 $ 23,307,680.00 $ 0.00% TOTAL EXPENDITURES $ 74,113,023.00 $ 77,666,604.00 $ 76,166,604.00 $ 1,500,000.00 1.93% 5/6A015
FY 2015 BUDGET AMENDMENTS
FY 2015 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. #14252 - 10/23/2014
Facilities Mgmt/Facilities Planning & Engineering - Treasurers Office - Book Room Conversion Project
$ 422,341,962.00
8,200.00
M.R. #14242 - 10/23/2014
Public Services / MSU Extension - Modification of Professional Services Contract for 4-H Youth Development (8,100.00)
Coordinator Positions and Educational Programming Services
M.R. #14243 - 10/23/2014
Circuit Court / Friend of the Court - Creation of Friend of the Court Referee Position
M.R. #14245 - 10/23/2014
Board of Commissioners - Funding for Safe and Healthy Kids Partnership with Oakland Schools to Provide Anti-
Bullying Training for Educators and School Administrators
M.R. #14259 - 11/19/2014
Treasurers Office Tax Management System
M.R. #14260 - 11/19/2014
Information Technology Reference Architecture Project
(1,839 00)
30,000.00
$ 1,199,023.00
$ 1,000,000.00
M.R. #14264 - 11/19/2014
Departments of Facilities Management/Sheriff's Office - Approval and Acceptance of Lease Agreement with 5 323,753.00
2470 Elizabeth Lake Road, LLC, for use of the Quality Pontiac Building for Storage of Equipment at 2470
Elizabeth Lake Road, Waterford, Michigan
M.R. #14270 - 11/19/2014
Circuit Court - 2015 Michigan Drug Court Grant Program (Adult Treatment Court) Grant Acceptance 18,940.00
M.R. #14271 - 11/19/2014
Circuit Court - 2015 Michigan Drug Court Grant Program (Juvenile Drug Court) Grant Acceptance 57,838.00
M.R. #14295 - 12/04/2014
Management & Budget Fiscal Year 2014 Year-End Report and Budget Amendments
Encumbrances
Carry Forwards
Disaster Recovery
$ 555,360.13
$ 1,996,867.00
$ 300,000.00 $ 2,852,227.13
M.R. #14284 - 12/04/2014
Department of Health and Human Services/Health Division - Youth Prescription Drug Abuse Prevention
Campaign
M.R. #14274 - 1210412014
Human Resources Department - Salary Administration Plan 1st Quarterly Report for FY 2015
M.R. #14275 - 12/04/2014
Department of Public Services - Veterans Services and Animal Control Position Changes
M.R. #14278 - 12104/2014
Sheriff's Office - Position Changes - Inmate Program Services
M.R. #14281 - 12/04/2014
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Lyon
2013 - 2015
15,000.00
1,263.00
35,765.00
(249.00)
$ 483,098.00
M.R. #14283 - 12/04/2014
Sheriffs Office - Contract Amendment #2 for Law Enforcement Services in the Charter Township of Commerce $ 14,464.00
2013 - 2015
63
FY 2015 BUDGET AMENDMENTS
M.R. #14282 - 12/04/2014
Sheriffs Office - Contract Amendment #2 for Law Enforcement Services in the City of Rochester Hills $ 109,944.00
2013 2015
M.R. #14298 - 12/04/2014
Sheriffs Office - Contract Amendment #3 for Law Enforcement Services in the Charter Township of Oakland 29,984.00
2013- 2015
M.R. #14299 - 12/04/2014
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Oxford
2013 -2015
M.R. *14302 - 12/04/2014
Board of Commissioners - Position Changes and Reorganization
M.R. #14303 - 12/04/2014
Board of Commissioners - Annual Stipend Allowance for Board Leadership
M.R. #14304 - 12104/2014
Animal Control (AC)/Facilities Planning & Engineering (FPE) - Animal Control Building Security
Enhancement Project
M.R. #14279 - 12/0412014
Sheriffs Office - Position Changes - OCCMHA Reimbursement for Jail Alliance With Support (JAWS)
Program
M.R. - 01/29/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15000 - Village of Holly
M.R. #15012 - 02/18/2016
Sheriffs Office - Contract Amendment #2 For Law Enforcement Services for the Parks and Recreation
Commission 2013 -2015
M.R. #15013 - 02/18/2015
Sheriffs Office - Contract Amendment #2 For Law Enforcement Services in the Charter Township
of Independence 2013 - 2015
M.R. #16014 - 02/18/2015
Sheriffs Office - Contract Amendment #3 For Law Enforcement Services in the Charter Township
of Commerce 2013 -2015
M.R. 03/18/2016
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15049 - Charter Township of Milford
M.R. #15027 - 03/18/2015
Sheriffs Office - Establishment of Dispatch Services Contract Rates - April 1, 2015 through March 31, 2018
26,594.00
(42,963.00)
12,035.00
$ 214,000.00
(24,701.00)
14,000,00
10,068.00
76,351.00
78,988.00
58,474,00
$ 173,323.00
M.R. #15062 -03118/2016
M&B FY 2015 First Quarter Report
Adjustments to Circuit Court
Adjustments to Probate Court
Adjustments to Treasurer's Office
Adjustments to Sheriffs Office
Adjustments to Public Services - Animal Control
Adjustments to Economic Development and Community Affairs
Adjustments to Non-Departmental
M.R. #15024 - 03/18/2015
Board of Commissioners/Library Board Deletion of Library Technician II Position
$110,000.00
$60,000.00
$87,000.00
$220,000.00
$22,500.00
$52,010.00
$3,519,180.00 $4,070,690.00
$ (71,939.00)
TOTAL AMENDED BUDGET AS OF 3/31/2015 $ 433,106,193.13
64
10,200.00 1.15% ($489,800.00) -2.66% 0.00% 57,900.00 18.20% 183,750.00 58.33% $ 241,650.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.18% ($248,150.00) COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT TAX REVOLVING FUND 51600 REVENUES Charges for Services $17,500,000,00 $17,500,000,00 $17,000,000_00 ($500,000.00) -2.86% Unfav. Interest on Delinquent Taxes ($300,000) and Collection Fees ($200,000) due to a decline in the number of delinquent properties. Ending FY 2014 Designated Fund Balance": NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Deling Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Fund Balance Total Net Assets - Ending Other Revenues Total Revenues OPERATING EXPENSES Personnel Expenditures Operating Expenditures Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GE - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES* Total Net Assets - Beginning Total Net Assets - Ending 884,000.00 315,000.00 4,005,543.00 10,800,000.00 1,607,350.00 1,871,300.00 1.323,300.00 $ 19,607,493 00 $ 20,424,034.00 884,000.00 315,000.00 4,005,543.00 10,800,000.00 1,607,350.00 1,871,300.00 1,323,300.00 $ 19,607,493.00 $ 20,424,034.00 894,200.00 $17,894,200.00 183,331.00 260,310.00 131,250.00 4,005,543.00 10,800,000.00 1,607,350.00 1,871,300.00 1,323,300.00 $ 19,607,493.00 $ 20,182,384.00 ($2,288,184.00) $205,462,591.19 $203,174,407.19 $41,184,956.00 156,265,861.95 8,011,773.24 (92,288.184.00) $203 174.407.19 Fay. Prior Years Adjustment $10,200 due to interest charges on older delinquencies, Michigan Tax Tribunal, July and December Boards of review decisions. Fay. Professional Services $56,000 and Legal Services $12,000 due to less than anticipated use, Prof Svc-Financial Consultant $8,500 due to negotiating a lower fee for services. Partially offset by unfavorable Indirect Costs ($17,950) due to actual charges determined after budget finalization. Fay, related to lower debt interest rates/level of debt. $18,384,000.00 $18,384,000.00 $ 183,331.00 $ 183,331.00 318,210.00 318,210.00 ($2,040,034.00) ($2,040,034.00) * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. " Please note the designated equity amounts are adjusted at year-end only DTRF 51600 Quarterly Forecast.xlsx 652015
DELINQUENT PERSONAL PROPERTY TAX (51800) FY 2015 SECOND QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE OPERATING EXPENSE $733,042.00 936,038.00 $733,042.00 936,038.00 $600,000.00 726,263.00 ($133,042.00) $209,775.00 -18.15% - Unfav. Administration Fees ($130,742) due to fewer delinquencies and Reimb Salaries ($2,300) due to less than anticipated use. 22.41% - Fay. Controllable Personnel $50,770 due to underfilled position. Also, favorable Professional Services $159,200, Postage-Standard Mailing $10,000, FA Proprietary Equipment $2,000 and Office Supplies $2,500 due to less than anticipated use. Partially offset by unfavorable Indirect Costs ($18,440) due to actual charges determined after budget finalization. NET OPERATING INCOME (LOSS) ($202,996.00) ($202,996.00) ($126,263.00) $76,733.00 -37.80% NON-OPERATING REVENUE (EXPENSE) 6,28800 6,288.00 2,000.00 ($4,288.00) -68.19% Unfav. Due to lower investment base TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($196,708.00) ($196,708.00) $ (124,263.00) $72,445.00 TRANSFERS OUT TOTAL NET INCOME (LOSS)* ($196,708.00) ($196,708.00) ($124,263.00) $72,445.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 327,098.76 $202,835.76 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 5/29/2015 66
OPERATING EXPENSE $ 25,151,352.00 $ 25,636,720.00 NET OPERATING INCOME (LOSS) $ (16,398,441.00) $ (16,426,309.00) $ 25,636,720.00 $ (16, 426,309.00) $ 0.00% 0.00% COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2014 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE $ 8,752,911.00 $ 9,210,41t00 $ 9,210,411.00 $ 0.00% NON-OPERATING REVENUE $ 16,398,441.00 $ 16,426,309.00 $ 16,426,309.00 0.00% (EXPENSE) TOTAL INCOME BEFORE TRANSFERS TRANSFERS IN CAPITAL IMPROVEMENT PROGRAM TOTAL NET INCOME (LOSS)" TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 0.00% 95,820,847.29 95,820,847.29 6272015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside $33,581,449.00 $34,094,505.00 $32,437,776.00 ($1,656,729.00) -4.86% Unfav - Reimbursement Salaries ($1,700,000) due to unallocated payroll charges for turnover and vacant positions offset in Salaries and Fringes. Fay - Reimbursement Building Space Cost $43,271 due to updated allocation to include the new Office Building on Dixie Highway; partially offset by unfavorable operating expenses for new office building. Outside 351,000.09 351,000.00 351,000.00 $0.00 0.00% Total Revenue 34,032,449.00 34,445,505.00 32,788,776.00 (1,656,729.00) -4.81% OPERATING EXPENSES 33,694,949.00 33,974,775.00 32,146,752.00 1,828,023.00 5.38% Fav - Salaries $1,000,000 and Fringes $700,000 due to turnover and vacant positions. Fay - Indirect Cost $140,000 due to indirect cost rate finalized after budget process. Fav - Interest Expense $11,000 a result of the decreasing principal balance and decrease in variable interest rate related to the Drain Equipment Storage Building and the borrowed GWK Funds for 2 Vactors and Jetter truck. Fay - Depreciation Buildings $8,623 due to over estimated depreciation schedule. Unfav - Maintenance Supplies ($6,500) a result of needed maintenance supplies at the new Office Building on Dixie Highway. Unfav - Electric Service ($6,000), Natural Gas ($3,000) and Water and Sewage Charges ($1,200) due to the new Office Building on Dixie Highway. Unfav - Other Expendable Equipment ($10,000) and Maintenance Equipment ($4,000) the result of actual spending being more than budget projection. NET INCOME (LOSS) BEFORE 337,500.00 470,730.00 642,024.00 171,294.00 36.39% NON-OPERATING REVENUE/(EXPENSE) 62,500.00 62,500,00 63350.00 850.00 1.36% 9§/2015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES nY•nn•nn...M1 .1.• ,,•nn••~nn•• • • Mn174•••n P••nn••nn 1..T.n••nn•••In n017n•n••n•n 01nnn TRANSFER IN 0.00% TRANSFERS (OUT) 133,230.00 133,230.00 0.00% NET REVENUES OVER (UNDER) $400,000.00 $400,000.00 $572,144,00 $172,144.00 EXPENSES TOTAL NET ASSETS - BEGINNING 8,361,173.07 TOTAL NET ASSETS - ENDING $8,933,317.07 R2015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 16,192.00 $ 16,192.00 $ 16,192.00 $ Inside Revenue 2,475,176.00 2,475,176.00 2,475,176.00 0.00% Total Operating Revenue $ 2,491,368.00 $ 2,491,368.00 $ 2,491,368.00 $ 0.00% OPERATING EXPENSE $ 3,533,550.00 $ 3,533,550.00 $ 3,533,550.00 $ 0,00% - CLAIMS PAID TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) 5,755,500.00 (4,986,100.00) -648.05% linfav. due to timing and claim amounts more than anticipated with budget 769,400.00 769,400.00 $ 4,302,950.00 $ 4,302,950.00 $ 9,289,050.00 $ (4,986,100.00) -115.88% (1,811,582.00) (1,811,582.00) (6,797,682.00) (4,986,100.00) 275.23% NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000,00 150,000.00 0.00% NET REVENUES OVER/(UNDER) EXPENSES $ (1,661,582.00) $ (1,661,582.00) (6,647,682.00) $ (4,986,100.00) TOTAL NET POSITION - BEGINNING 12,516,265.00 TOTAL NET POSITION - ENDING 5,868,583.00 5/29/2015 70
FRINGE BENEFITS FUND 67800 ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FY2015 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE RETIREES MEDICAL -VEBA DEBT 33,998,500 RETIREMENT ADMINISTRATION 2,511,900 RETIREMENT ADMINISTRATION - PTNE 160,000 DEFINED CONTRIBUTION PLAN 14,700,000 33,998,500 2,511,900 160,000 14,700,000 34,598,500 2,511,900 160,000 15,800,000 600,000 1,100,000 1.76% - Charges from departments favorable due to underestimated budget. 0.00% 0.00% 7.48% - Favorable due to projected revenue more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by unfavorable expense. DEFINED CONTRIBUTION PLAN - PTNE EMPLOYEE IN-SERVICE TRAINING EMPLOYEE BENEFITS UNIT FLEX BENEFIT PLAN WELLNESS UNIT FRINGE BENEFITS TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS 200,000 200,000 200,000 0.00% 1,351,200 1,351,200 1,351,200 0.00% 833,700833,700 857,700 24,000 2.88% 200,000 200,000 200,000 0.00% 701,900 701,900 701,900 0.00% 94,000 94,000 94,000 0 „000/ 0/00 460000 : 460,000 460,000 0 , 1,200,000 1,200,000 1,400,000 200,000 16.67% - Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. GROUP LIFE INSURANCE 555,000 555,000 560,000 5,000 0.90% SOCIAL SECURITY 14,600,000 14,600,000 15,300,000 700,000 4.79% - Favorable due to projected revenue more than budget projections - increase in new hires. Offset by unfavorable expense. MEDICAL INSURANCE 34,551,000 34,551,000 33,551,000 (1,000,000) -2.89% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. PRESCRIPTION COVERAGE INSURANCE 9,590,000 9,590,000 9,390,000 (200,000) -2.09% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. DENTAL INSURANCE 3,038,000 3,038,000 3,238,000 200,000 6.58% - Favorable due to projected revenue more than budget projections. VISION INSURANCE 217,500217500 299,500 82,000 37.70% - Favorable due to projected revenue more than budget projections. , DISABILITY INSURANCE 2,530,000 2,530,0002,580,000 50,000 1.98% - Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. WORKERS COMPENSATION 3,009,800 3,009.800 3,089,800 80,000 2.66% - Favorable due to projected revenue more than budget projections. UNEMPLOYMENT COMPENSATION 700,000 700,000 680,000 (20,000) -2.86% INVESTMENT INCOME 319,600 319,600 319,600 - 0.00% EXT - FLEX BEN MEDICAL - EMPLOYEE 5,000,000 5,000,000 5,000,000 - 0.00% EXT.-MEDICAL INSURANCE 280,000 280,000 280,000 - 0.00% EXT - PRESCRIPTION DRUG REBATES 700,000 700,000 700,000 - 0.00% EXT - DENTAL INSURANCE 25,00025,000 16,000 (9,000) -36.00% - EXT - VISION INSURANCE 1,500 1,500 1,500 - 0.00% EXT- FLEX BEN LIFE INSURANCE 355,000 355,000 355,000 - 0.00% EXT - FLEX BEN DENTAL INSURANCE 115,000 115,000 115,000 - 0.00% EXT.- FLEX BEN VISION INSURANCE 105,000 105,000 105,000 - 0.00% EXT - FORFEITURE OF DEPOSITS 20,000 20,000 820,000 800,000 4000.00% Favorable due to forfeitures of non-vested International City Management Association (ICMA) accounts. 2,000 90,000 4,555,000 139,382,600 EXT- TRAINING - EXT- OTHER REVENUE - ICMA REBATES 150,000 150,000 Transfer In 4,555,000 4,555,000 TOTAL REVENUE 136,828,600 136,828,600 2,000 0.00% (60,000) -40.00% - Unfavorable due to termination of 1CMA rebates - rebates return to employees. 0.00% 2,554,000 1.87% 71
DEFINED CONTRIBUTION PLAN - PTNE PENSION CONTRIBUTION EXPENSE EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH EMPLOYEE BENEFITS UNIT FLEXIBLE BENEFIT PAYMENTS WELLNESS PROGRAM ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS 200,000 4,555,000 1,001,200 350,000 912,246 200,000 701,900 94,000 460,000 1,200,000 200,000 4,555,000 1,001,200 350,000 912,246 200,000 701,900 94,000 460,000 1,200,000 200,000 4,555,000 966,200 350,000 887,246 100,000 695,900 94,000 460,000 1,400,000 GROUP LIFE INSURANCE 910,000 910,000 901,000 SOCIAL SECURITY 14,600,000 14,600,000 15,300.000 MEDICAL INSURANCE 38,921,454 38,921,454 38,006,454 PRESCRIPTION COVERAGE 10,200,000 10,200,000 10,000,000 FRINGE BENEFITS FUND 67800 ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FY2015 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING EXPENSE RETIREES MEDICAL -VEBA DEBT PRINC. RETIREES MEDICAL -VEBA DEBT INT. RETIREMENT ADMINISTRATION DEFINED CONTRIBUTION PLAN 21,410,000 12,588,500 2,671,900 14,700,000 21,410,000 12,588,500 2,671,900 14,700,000 21,410,000 12,589,000 2,671,900 15,800,000 (1,100,000) 0.00% 0.00% 0.00% -7.48% - Unfavorable due to projected costs more than budget projections - increase of new hires who participate in the Defined Contribution Fan. Offset by favorable revenue. 0.00% 0.00% 35,000 3.50% 0.00% 25,000 2.74% 100,000 50.00% - Favorable due to projected costs less than budget projections. 6,000 0.86% 0.00% 0.00% (200,000) -16.67% - Unfavorable due to projected costs more than budget projections - increase of new hires who participate in the Retirement Health Saving Plan. Offset by favorable revenue. 9,000 0.99% (700,000) -4.79% - Unfavorable due to projected costs more than budget projections - increase in new hires. Offset by favorable revenue. 915,000 2.35% - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. 200,000 1.96% - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE 3,150,000 3,150,000 3,160,000 324,000 324,000 300,000 2,530,000 2,530.000 2,670,000 0.00% 24,000 7.41% (140,000) -5.63% - Unfavorable due to increase of disability rates in renewal contract with Hartford. Partially offset by favorable revenue. WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION CHILD CARE FACILITY HEALTH INSURANCE PREMIUM TAX REINSURANCE FEES MICHIGAN HICAA TAX PATIENT CENTERED OUTCOME RESEARC INDIRECT COSTS TOTAL EXPENSE 3,009,800 3,009,800 2,975,800 700,000 700,000 400,000 209,600 209,600 209,600 35,000 35,000 40,000 504,000 504,000 504,000 386,000 386,000 386,000 24,000 24,000 24,000 280,000 280,000 391,600 136,828,600 136,828,600 137,437,700 34,000 1.13% 300,000 42.86% - Favorable due to the nonqualification of seasonal workers, State of Michigan reduction in the weeks eligible and termination of the extended benefits. 0.00% (5,000) -14.29% 0.00% 0.00% 0.00% (111,600) -39.86% - Unfavorable due to actual charges developed after budget finalization. (608,600) -0.44% NET REVENUE OVERAUNDER) EXPENSES 0.00 0.00 1,944,900 1 945.400 TOTAL NET POSITION - BEGINNING 33,493,389 TOTAL NET POSITION - ENDING 35.438.289 72
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $4,297,821.00 $4,297,821.00 OPERATING EXPENSE 6,654,963.00 6,654,963.00 NET OPERATING INCOME (LOSS) ($2,357,142.00) ($2,357,142.00) NON-OPERATING REVENUE (EXPENSE) 278,744.00 278,744.00 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($2,076,396.00) ($2,078,398.00) $ (2,078,398.00) TRANSFERS IN PLANNED USE OF BALANCE 2,078,398.00 2,078,398.00 $0.00 $4,297,821.00 $0.00 0.00% - 6,654,963.00 0,00 0.00% - ($2,357,142.00) $0.00 0.00% 278,744.00 0.00 0.00% 2,078,398.00 $0.00 0.00% TOTAL NET INCOME (LOSS) $0.00 $0.00 $0.00 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING $ 80,154,509.84 860,154,509.84 5/29/2015 73
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY2015 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MOTOR POOL FUND 66100 OPERATING REVENUE Outside Revenue 99,500.00 $ 99,500.00 $ 119,500.00 $ 20,000.00 20.10% - Fav. Ext-Productive Labor Rev $40,000 due to CVT's requesting additional garage services; Unfav. Ext-Warranty Reimbursement ($20,000) due to fewer claims being handled in house. Total Revenue 7,734,642.00 $ 69,700.00 0.91% - Fav. Leased Equipment $122,600 based on actual activity trends to date, Parts and Accessories $50,000, Productive Labor $25,400, and Sublet Repairs $21,700 due to fleet expansion within various departments. Unfavorable Gasoline Oil Grease Charges ($150,000) due to lower fuel costs, offset by favorable Gasoline expense. $ 7,556,694.00 $ 7,764,442.00 $ 7,854,142.00 $ 89,700.00 8,388,479.00 $ (76,674.00) -0.92% - Unfav. Parts and Accessories ($80,000) due to fleet expansion within various departments; Insurance Reserve Expense ($50,000) due to more garage leased vehicles involved in accidents; Indirect Costs ($46,674) due to actual charges being developed after budget finalization; Sublet repairs ($40,000) due to hail damage repairs and pit car transmission repairs and replacements; and Tires and Tubes ($40,000) due to increased cost of tires and increase in fleet. Fav. Gasoline Charges $150,000 due to lower fuel costs, offset by unfavorable fuel revenue; and License Plates and Title Fees $30,000 due to lower than anticipated useage. Inside Revenue 7,457,194.00 7,664,942.00 OPERATING EXPENSE 8,146,371.00 8,311,805.00 OPERATING INCOME (LOSS) $ (589,677.00) $ (547,363.00) $ (534,337.00) $ 13,026.00 NON-OPERATING REVENUE 235,000.00 241,323.00 241,323.00 $ 0.00% (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (354,677.00) $ (306,040.00) $ (293,014.00) $ 13,026.00 TRANSFERS IN / (OUT) 23,500.00 598,549.00 598,549.00 $ NET REVENUE OVER/(UNDER) EXPENSES" $ (331,177.00) $ 292,509.00 $ 305,535.00 $ 13,026.00 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING $ 8,216,738.87 $ 8,522,273.87 '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. 74 5/29/2015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED BUDGET AMENDED BUDGET FY 2015 FORECAST VARIANCE FAV/{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue $333,500.00 $333,500.00 $719,500.00 $386,000.00 115.74% - Fav. External - Other Revenue $250,000 more than anticipated Outside Agencies Maintenance Charges for Oakland County Community Mental Health Authority (OCCMHA); $136,000 subrogation payment for property damage. Inside Revenue 22,813,360.00 22,824,193.00 22,824,193.00 0.00% Total Revenue $23,146,860.00 $23,157,693.00 $23,543,693.00 $386,000.00 1.67% OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $27,093,014.00 $27,112,630.00 $25,587,630.00 $1,525,000.00 ($3,946,154.00) ($3,954,937.00) ($2,043,937.00) $1,911,000.00 5.62% - Fav. Salaries and Fringe Benefits $550,000 due to underfilled/vacant positions; Electrical Service $400,000 due to lower-cost third-party contracts and savings from FM&O energy conservation initiatives; Natural Gas $250,000 due to purchasing natural gas from third party sources; Water & Sewage Charges $250,000 based on actual usage; Security Supplies $100,000 due to funding through security enhancement projects; Radio Communications $50,000 due to budget allocation which includes one time charge from FY 2014. Partially offset by unfav. IT Operations ($50,000) primarily for new CAD workstations and GIS training and Motor Pool ($25,000) due to vehicle fleet expansion. NON-OPERATING REVENUE $100,000.00 $100,000.00 $100,000.00 $0.00 0.00% - TRANSFERS IN 0.00% - TRANSFERS OUT (134,910.00) (134,910.00) 0.00% - NET REVENUES OVER(UNDER) EXPENSES" ($3,846,154.00) ($3,989,847.00) ($2,078,847.00) $1,911,000.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $10,442,409.97 $8,363,562.97 *Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category. 52015
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 FORECAST VARIANCE FAVf(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Operations (63600) OPERATING REVENUES: Outside Inside $1,750,518.00 24,550,372.00 $1,750,518.00 $2,895,618.00 $1,145,100.00 24,566,185.00 22,495,485.00 (2,070,700.00) 65.41% Fav. Enhanced Access Fees $1,109,400 and Outside Agencies $36,300 due to increased customer usage of G2G Services; Managed Print Services $3,400 due to actuals higher than anticipated. Offset by unfav. Deferred Land File Tax ($4,000) due to lower than anticipated usage. -8.43% Unfav. OC Dept'l ($1,621,700) and OC Depti Ops & Non Gov Ops ($477,000) due limited resources available to complete development due to vacancies. Partially offset by fay. Equip Rental $28,000 due to increased rebills to departments for maintenance charges on IT Office Equipment items. TOTAL OPERATING REVENUE $26,300,890.00 $2631670300 $25,391,103.00 ($925,600.00) -3.52% 12.02% - Fav. Salaries & Fringes $2,347,500 due to vacant positions; Depreciation $679,700 for IT capital projects in progress not fully operational; Expendable Equipment $563,200 for equipment replacement; Equipment Maintenance $477,900 due to lower than anticipated hardware maintenance costs; Software Maintenance $373,600 due to timing of software support payments; Communications $149,200 due to rate reductions; Travel 816,300 due to decline in staff attending conferences; Printing $66,700, Supplies $16,400, Mileage $7,200 and Membership Dues $9,000 due to lower than anticipated costs. Partially offset by unfav. Professional Services ($342,500) for previously approved IT projects; Charge Card Fees ($108,400) for increase of credit card activity, Internal Services ($73,200) based on usage and Contracted Services ($54,400) due to increase in usage. Fav. Capital Contributions revenue due related to Building Authority Capital Projects for IT. OPERATING EXPENSES $33,334,833.00 $34,343,646.00 $30,215,446.00 $4,128,200.00 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($7,033,943.00) ($8,026,943.00) ($4,824,343.00) $3,202,600.00 NON-OPERATING REVENUE 105,500.00 105,500.00 111,300.00 5,800.00 5.50% Fay. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 3,915,971.00 4,953,151.00 4,953,151 00 0.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 1 310 640.00 1 310 640.00 1,738,440.00 427,800.00 0.00% NET REV OVER(UNDER) EXP* ($1,701.832.00) ($1,657,652.00) 81,978,548.00 $3,208.400.00 TOTAL NET ASSETS - BEGINNING 21,609,586.44 TOTAL NET ASSETS - ENDING $23.588.134.44 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 76
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 FORECAST VARIANCE FAINUNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Telephone Communications (67500) OPERATING REVENUES: Outside $30,000.00 $30,000.00 $9,500.00 $ (2050000) -69.33% Unfav. Safe of Phone External due to reduction in landrine charges. Inside 2,828,952.00 2,830,052.00 $2,858,052.00 28,000.00 0.99% Fay. Safe of Phone Internal due to increased usage. TOTAL OPERATING REVENUE $2,858,952.00 $2,860,052.00 $2,867,552.00 $7,500.00 0.26% OPERATING EXPENSES $3,307,438.00 $3,308,538.00 $282393800 $48480000 14.65% Fav. Depreciation $239,800 subsequent to budget Communications $88,500 due to decreased rates; Sublet Repairs $72,700 due to lower than anticipated repair volume; Expendable Equipment $72,100 due to decreased demand for equipment replacements; Software Maintenance $22,500 due to lower maintenance rates; Maintenance Equipment $18,900 due to lower than anticipated contract rates; Tower Charges $8,400 due to decreased pager usage; Travel $5,000 due to decreased usage and Fringes $2,800 due to reduced Fringe Benefit Rate. Partially offset by unfav. Internal Services ($35,100) due to actual usage and Voice Mail ($11,000) due to higher than anticipated costs. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($448,486.00) ($448,486.00) $43,614.00 $492,100.00 NON-OPERATING REVENUE 30.000.00 30,000.00 32,300.00 2,300.00 7.67% Fay, primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 0.00% TRANSFERS (OUT) 0.00% NET REV OVER(UNDER) EXP* ($418,486.00) ($418,486.00) $75,914.00 $494,400,00 TOTAL NET ASSETS - BEGINNING 4,116,226.81 TOTAL NET ASSETS - ENDING $4,192,140.81 'Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 77
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 FORECAST VARIANCE FAV/(UNFAV). PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - CLEMiS (53500) OPERATING REVENUES; Outside $3,829,116.00 $3,829,116.00 $4,188,016.00 $358,900.00 9.37% Fav. Access Oakland Fee $30,500 due to updated law enforcement Full Time Equivalent count used for billing; CLEMIS Crash $125,000, CLEMIS Citation $67,800, CLEMIS Parking $7,400 & Crime Mapping $4,500 due to increased usage by Oakland and non-Oakland agencies; Parts & Access $6,800 & Rebilied Charges $108,200 billed to Tier 2.5 & 3.0 agencies for connectivity costs; Maintenance Contracts $8,700 due to an increase in the volume of agency owned equipment out of warranty that was not included in the budget projection. Inside 2,158,732.00 2,160,356.00 1,994,356.00 (166,000.00) -7.68% Unfav. Service Fees ($185,900) based on actual billing for Computer Aided Dispatch (CAD) exp charge directly to Radio Fund. Offset by fav. In-Car Terminals Internal $18,000 and OC Dept Ops $1,900 due to Mobile Data participation count higher than budget projection. TOTAL OPERATING REVENUE $5,987,848.00 $5,989,472.00 $6,182,372.00 $192,900.00 3_22% $8,817,035.00 $8,817,035.00 OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION $8,974,035.00 ($157,000.00) ($2,791,663,00) $35;900.00 89,000.00 54,000.00 2,044,186.00 202 600.00 202 600.00 -1.78% Unfav. Professional Services ($570,300) due to higher than anticipated contractual costs for Simtech for an additional programmer; Depreciation ($500;100) due to additional equipment not included in the original budget projection; Rebillable Services ($230,700) based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Bank Charges ($121,000) due to cost of PayPal services for E-Commerce transactions; Supplies ($8,200) and Travel ($2,300) due to usage. Offset by fay. Salaries & Fringe Benefits $783,100 due to vacancies; Communications $200,000 due to actual costs less than anticipated; Internal Services $169,000 based on actual usage; Equipment Maintenance $92,500 due to less than anticipated cost of repairs and Software Rental $31,000 due to 154.29% Fay. primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0.00% 0.00% (82,829,187.00) ($2,827,563.00) 35,000.00 35,000.00 2,044,186.00 2,044,186.00 0.00 0.00 NET REV OVER(UNDER) EXP' ($750,001,00) ($748,377.00) ($455,877.00) $292,500.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 20,321,097.99 $19,865 220.99 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. 78
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 FORECAST VARIANCE FAVI(UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $5,595,000.00 85,595,000.00 $5,631,900,00 836,900.00 0.66% Fay. E-911 $54,900 due to increased volume of users/receipt of 911 surcharge and Adjusted Prior Year Revenue $10,300. Partially offset by unfav. Antenna Site Management ($22,900) due to removal of equipment & Outside Agency Revenue ($5,400) clue to fewer non-emergency agencies than anticipated. Inside 386,000.00 386,000.00 488,000,00 102,000.00 26.42% Fav. Parts Access $85,300 due to reimbursement by participating agencies for equip replacement, Productive Labor $12,300 due to Mobile Data Computer repairs for OC Agencies and Leased Equip $4,400 due to higher than anticipated non-public users of the new system. TOTAL OPERATING REVENUE $5,981,000.00 $5,981,000.00 $6,119,900.00 $138,900.00 2.32% OPERATING EXPENSES $8,948,128.00 $8,948,128.00 $10,169,428.00 ($1,221,300.00) -13.65% Unfav. Depreciation ($1,744,300) due to acceleration of useful-lives for all portable and mobile radios and Software Lease ($60,400) due to the timing of software license purchases for new member agencies. Partially offset by fav. Internal Services $241,800 based on usage; Professional Services $98,100 due to CAD Upgrade project enhancements; Salaries & Fringe Benefits $78,400 due to vacancies; Expendable Equipment $50,000 for equipment that falls under the threshold of a capitalized asset; Indirect Cost $48,200 subsequent to budget projection; Special Projects $40,000 due to timing of projects including tower painting; Utilities $18,900 based on actual usage and Travel $8,000 due to deciine in out-of-state training. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($2,967,128.00) ($2,967,128.00) ($4,049,528.00) ($1,082,400.00) NON-OPERATING REVENUE 180,000.00 180,000.00 133,600.00 (46,400.00) -25.78% Unfav. Interest Income due to lower rates and cash balance than anticipated. TRANSFERS IN 7,800.00 32,400 00 32,500.00 100.00 0.00% TRANSFERS (OUT) (486,000.00) (486,000.00) (486,000.00) 0.00% CAPITAL CONTRIBUTION 0.00% NET REV OVER(UNDER) EXP* ($3,265,328.00) (83,240,728.00) ($4,369,428.00) ($1.128,700.00) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 45.619,328.45 $41,249,900.45 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 79
COUNTY OF OAKLAND FY 2015 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS 1 ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 201$ VARIANCE BUDGET BUDGET FORECAST FAV/IUNFAV1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fire Records Management ( 53100) OPERATING REVENUES: Outside $196,453.00 $203,279.00 $201,579.00 (81,700.00) -0.84% Unfav. primarily due to Outside Agencies participation due to the timing of implementation of anticipated new member agencies. TOTAL OPERATING REVENUES OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($1,700.00) -0.84% $91,200.00 13.31% $89,500.00 Fey. Salaries & Fringes $100,100 due to vacancies; Communications $18,100 due to decrease in connectivity rates; Software Maintenance $15,600 due to decrease in maintenance costs; Expendable Equipment $4,500 due to the timing of equipment purchases; Travel $4,000 due to decline in traveiing; Equipment Maintenance 81,000 due to iower than anticipated server maintenance charges and Mileage $1,000 based on usage. Offset by unfav. Indirect Cost ($30,600) subsequent to budget; Internal Services ($18,600) due to actual usage; Professional Services ($4,000) due to contractual costs higher than anticipated and Depreciation (81,900) due to equipment that became operational subsequent to the budget projection. $196,453.00 $203,279.00 $201,579.00 $675,076.00 $685,107.00 $593,907.00 ($478,623.00) (8481,828.00) ($392,328.00) NON-OPERATING REVENUE 3,000.00 3,000.00 2,200.00 (800.00) -26.67% Unfav. Interest Income due to lower rates and cash balance than anticipated. TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 413,145.00 442,803.00 442,803.00 0.00% 0,00% ($62 478.00) ($36,025.00) $52,675.00 $88,700.00 400 659.38 $453 334,38 '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. 80
2015 UNCOLLECTABLE HOME IMPROVEMENT LOANS
COMMUNITY DEVELOPMENT BLOCK GRANT
CASE # I HOMEOWNER
6322IMary Ruth Steinc
5416 Kenneth & Carol Miller
6646 i Kenneth & Rosalie Elkins
AL DUE
; 18,634.33
13,146.70
; 12,789.00
ADDRESS
577 E Hudson Ave, Madison Hts 48071
20811 Kip.ing, Oak Park 48237
5624 Lake Grove Dr, White Lake 48383
TOTAL: 44,570.03
Total Write offs: 3
81
2015 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
CASE # HOMEOWNER
10194 Carole Jean Paterson
07-0X-03 Mercy Bruce
BAL DUE
$ 14,944.00
$ 41,250.00
ADDRESS
1337 Pearson, Ferndale 48220
132 Kintyre, Oxford 48371
TOTAL
TOTAL AMOUNT UNCOLLECTIBLE
Write offs 3/24/15 to 5/15/15
*Client has more than one loan
Total Write offs:
Grand Total Write offs:
82
COAKIAND
COUNTY MICHIGAN
ANIMAL ICONTROL & Pet Adoption
CENTER OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Robert Gatt, Manager
(248)3914100 I petadoption@oakgov.corn
February 26, 2015
E-Brands
do Hycat Chaudhary
676 Davis Ave
Birmingham, MI 48009
Dear Mr. Chaudhary:
This letter is to thank your company, E-Brands, for its generous donation of pet beds and pet
c
a
r
r
i
e
r
s
(
2
6
0
pieces) worth $8,180.00 to the Oakland County Animal Control and Pet Adoption Cente
r
.
Your donation will be put to good use for the animals here at the shelter awaiting adoption. We greatly
appreciate what your company has given to us and the animals.
Thank you.
Sincerely,
41*-1t4A_ Jo nie Toole, Chief
kland County Animal Control and Pet Adoption Center
1700 Brown Road I Auburn Hills, Michigan 48326 I Fax (248) 391-9266 I OakGov.com/PetAd
o
p
t
i
o
n
83
E-Brands
Donated Animal Items
February 26, 2015
Item Description
Quanity Item Price Item Total
83
19
16
37
23
31
3
37
2
8
30
Portable Pet Home
Soft Dog Pen
Triple Support Memory Foam Dog Bei
Round Dog Bed
Soft Dog Crate
Crate Dog Bed
Pet Carrier
Rectangle Dog Bed
Cat Scratch Pad w/House
Cat Scratch Round Barrel
Oblong Cat Scratch Toy
$35.00
$20.00
$50.00
$20.00
$30.00
$25.00
$20.00
$40.00
$60.00
$10.00
$5.00
$2,905.00
$380.00
$800.00
$740.00
$690.00
$775.00
$60,00
$1,480.00
$120.00
$80.00
$150.00
Total $8,180.00
84
Amount Totals $5.00 $5.00 $5.00 $5.00 $5.00 Budget Center Project / Program Source REC Nature Center Program REC Nature Center Program REC Nature Center Program REC Nature Center Program REC Nature Center Program Tuning Your Tot Contribution Tuning Your Tot Contribution Tuning Your Tot Contribution Tuning Your Tot Contribution Tuning Your Tot Contribution Contribuzion for Animal Feed Recreation Programs gE Services Sub-Total $1.00 Red Oaks Park Sub-Total Red Oaks Nature Center $25.00 OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2015 2nd Quarter Report for Contributions (Donations) - January 1, 2015 - March 31, 2015 Grand Total $26,00 85
Resolution #15156 June 10, 2015
Moved by Kowall supported by Jackson the resolutions (with fiscal notes attached) on the Consent
Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Fleming, Gershenson, Gingen, Gosselin, Hoffman, Jackson, Kowall, Long, Matis,
McGillivray, Middleton, Quarles, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bowman,
Crawford. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent
Agenda were adopted (with accompanying reports being accepted).
I HERM APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
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 June 10, 2015,
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 101h day of June 2015.
Lisa Brown, Oakland County
(,)