HomeMy WebLinkAboutResolutions - 2015.12.09 - 22142MISCELLANEOUS RESOLUTION #15315 December 9, 2015
BY: Finance Committee, Thomas Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2015 YEAR-END
REPORT AND BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2015;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned fund balance at the
year-end and that such amounts be re-appropriated in the subsequent year in order to be
available for expenditure; and
WHEREAS the results of operations after consideration of expenditures, accruals,
encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a
favorable variance of total resources over total expenditures as reflected in the attached
schedule; and
WHEREAS FY 2015 General Fund General Purpose actual revenue was less than budgeted
revenue by ($28,967,710.35); and
WHEREAS FY 2015 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $35,058,424.65 resulting in a net overall
operating surplus for FY 2015 of $6,090,714.30; and
WHEREAS the following Non—spendable reserves have been created: $349,122.02 to cover pre-
payments and $141,377.63 for inventories; and
WHEREAS Restricted fund balance has been adjusted to $15,190,785.04 to reflect the restricted
Property Tax Forfeiture (Land Sale) Activity; and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2016, $29,363,330; FY 2017, $31,181,181 and FY 2018, $26,846,429;
and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment and systems, and $18,500,000 has been
assigned to continue to build a replacement fund for technology replacements and hardware,
including the replacement of items such as imaging system, analog telephone system, Sheriff 911
system equipment, Fire Records Management system improvements, jail scheduling system
improvements, election equipment and mainframe replacement; and
WHEREAS $10,000,000 is assigned for Financial System Updates to complete software
enhancements and upgrades and possible replacement; and
WHEREAS subsequent to the events of September 11, 2001, the Administration reviewed the
security of County facilities and operations and an assigned fund balance of $8,904,249 has been
established to provide funding for security improvements; and
WHEREAS $8,806,623.34 earned as a result of Property Tax Forfeiture is assigned to continue
forfeiture activities; and
WHEREAS an assigned fund balance, in the amount of $7,000,000 has been created for the first
seven years of debt service payments for the construction of the new animal control facility and
will be appropriated in FY 2016 for transfer to a separate debt service fund; and
WHEREAS an assigned fund balance, in the amount of $5,600,000, has been created for the
Human Resources Department to conduct a County-wide salary structure study, workforce
planning, recruiting and employee retention needs, and potential HR consulting services; and
WHEREAS an assigned fund balance, in the amount of $5,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS $5,000,000 is assigned for Catastrophic Claims for potential liabilities that are not
able to be covered by insurance or the Building & Liability Fund; and
WHEREAS $5,000,000 is assigned for Emergency Salaries for any potential needs that are
beyond the appropriated Emergency Salaries Reserve line item; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote.
WHEREAS $5,000,000 is assigned to the future Headlee Rollback for potential impact of Headlee
property tax rollbacks; and
WHEREAS $5,000,000 is assigned for potential future costs related to the impact on health care
due to changes in legislation; and
WHEREAS an assignment of $5,000,000 has been established to cover unfunded mandates; and
WHEREAS $3,909,236 is assigned for the Tr-Party Road Improvement program with $3,000,000
toward FY 2016 projects and $909,236 representing prior year Tr-Party allocations not brought to
the Board of Commissioners as of the end of FY 2015; and
WHEREAS $3,000,000 is assigned for Data Privacy and Security; and
WHEREAS $3,000,000 is assigned to the DB Pension Contribution for any future required
contributions; and
WHEREAS pursuant to Miscellaneous Resolution #89283, the Board of Commissioners
established an assignment for Operational Improvements, which makes available a source of
funds departments can use to support innovative programs, providing the Board approves the
use of the fund balance and the requesting department commits to a pay-back within six (6) years
of the original allocation. The assigned fund balance of $3,000,000 is retained; and
WHEREAS $2,333,884 of previously budgeted but unspent funds, assigned for carry forwards in
General Fund/General Purpose is requested to be appropriated to departments for use, as
reviewed and recommended by the Department of Management and Budget; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$2,200,000, for response to such an occurrence; and
WHEREAS $2,042,986 is assigned for Building Security Cameras and Consoles projects; and
WHEREAS as a result of the County's Business Continuity Planning Process a $1,000,000
assignment is set aside for additional supplies and services that may be needed in the event of
an emergency in order to continue key operations; and
WHEREAS an assigned fund balance, in the amount of $1,000,000, has been created for the
potential use for the Water Resources Commissioner Long-Term Revolving Fund; and
WHEREAS $877,055 is assigned in the General Fund for Sheriff Aviation to fund any major
repairs; and
WHEREAS $750,000 is assigned for Federal Regulatory Changes related to potential changes
for inmate phone systems; and
WHEREAS $750,000 is assigned for potential future costs related to Michigan State Court
Administrators Office (SCAO) Interpreter Fee requirements; and
WHEREAS a $635,000 assigned fund balance is for Board of Commissioners special projects;
and
WHEREAS an assignment of fund balance, in the amount of $600,000, has been continued to
fund the development of alternative programs related to reducing jail population in Oakland
County; and
WHEREAS an assignment of fund balance, in the amount of $500,000, has been created to
cover anticipated Human Resources — Legal Expenses, including actuary costs, court reporters
and expert witness fees associated with union grievances; and
WHEREAS efforts are continuing to seek out new grants to assist Oakland County with
enhancing operations and new programs, an assigned fund balance is continued for County
matching fund requirements of new grant opportunities in the amount of $500,000; and
WHEREAS fund balance of $500,000 has been assigned to provide additional resources for Tax
Tribunal appeals if needed; and
WHEREAS an assignment of $480,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS $238,654 is from the closing of the Community Partnership Fund and is assigned for
continuation of community programs; and
WHEREAS an assignment of $200,000 is continued for the Microloan program to cover loans for
small businesses; and
WHEREAS pursuant to board action, an assignment of $150,000 is continued for a Buy Local
program; and
WHEREAS $129,105.29 has been assigned for General Fund encumbrances obligated through
the end of FY 2015; and
WHEREAS $123,539 is from the closing of the Jail Commissary fund and is assigned for inmate
programs; and
WHEREAS $23,787 is assigned to the Board of Commissioners Prescription Drug Discount Card
program based on royalty fee income received in FY 2015; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $38,632,118 is recommended to be used for FY 2019 and beyond; the
assigned fund balance has been updated to reflect the balance of funds available for future years;
and
WHEREAS the General Appropriations Act (MR #14224) requires that appropriations accumulate
at the following three summary levels of expenditures within each County Department and are
deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and internal Support Expenditures and in reviewing the FY 2015 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Probate Court, Sheriff's
Office, Clerk/Register of Deeds, Treasurer, Water Resource Commissioner, Central Services,
Health and Human Services, Facilities Management and Public Services; a budget amendment is
recommended for FY 2015 to cover the shortages in Personnel, Operating and Internal Support
expenditures. Most of these amendments were covered by the departments from favorability in
their other controllable categories. While individual divisions may be over budget, the budget is
controlled at the department level; and
WHEREAS a budget amendment totaling $150,700 is recommended to reallocate funds from the
Circuit Court General Jurisdiction Civil Mediation Payments account (10100-3010301-121150-
240201) to the Judicial Administration's Expendable Equipment expense account to allow funding
to purchase furniture for judicial chambers, various courtrooms, and judicial staff office areas; and
WHEREAS a budget amendment for Circuit Court is recommended to transfer funds in the
amount of $3,700 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); the position is assisting with data mapping and conversion in an effort to move the
Juvenile Court operations from the County's mainframe system to the State's Trial Court System
(TCS) case management system; and
WHEREAS a budget amendment is recommended to transfer grant match funds totaling $2,018
for Prosecuting Attorney and Circuit Court Family Division to close out the Juvenile
Accountability Block Grant (JABG); and
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds were previously posted to
a liability account (deferred revenue) within the General Fund; due to the implementation of
Governmental Accounting Standards Board (GASB) 63, the deferred revenue account can no
longer be used for this activity and these funds were moved to separate restricted funds that will
require a transfer to the General Fund for use of the monies. Transfers In from the various
restricted funds in the amount of $54,596 is being recognized for eligible forensic lab and training
costs; and
WHEREAS a budget amendment of $41,589 is recommended for the Sheriff's Office Corrective
Services Satellites division for a transfer in from Facilities Management Operations (FMO) that
was budgeted but not needed; and
WHEREAS a budget amendment is recommended for the Sheriff's Office Corrective Services
division to transfer $100 to the Radio Communications Fund (#53600) to cover the shortage for
the purchase of equipment per M.R. #14017; and
WHEREAS a budget amendment is recommended within the Treasurer's Office in the amount of
$8,200 to correct the department ID number (MR #14252); and
WHEREAS a budget amendment is recommended in the amount of $5,082 to transfer funding
from the Children's Village Donations Fund (#21330) to the Child Care Fund (#20293) which
properly accounts for expenditures eligible for Children's Village Donation funding; and
WHEREAS a budget amendment is recommended in the amount of $18,908 to cover additional
transfer needed from Non-Departmental to the Fire Records Management fund; and
WHEREAS a budget amendment is recommended to recognize additional revenue from the State
of Michigan for Convention Facility Tax by $3,528,528, of which $1,764,264 (one-half) is required
to be used for Substance Abuse Prevention and Treatment programs with Oakland County
Community Mental Health Authority now being the coordinating agency for such programs; and
WHEREAS a budget amendment is recommended to transfer funding in the amount of $10,120
from the Child Care Fund to the Project Work Order Fund in order to install sound-dampening
acoustical panels on the walls and improve sound quality in visitation room 63 at Children's
Village Building J per MR #15231 which allows for administrative approval of Capital
Improvement Projects under $30,000; and
WHEREAS a budget amendment is recommended to transfer funding in the amount of $18,014
from the General Fund to the Project Work Order Fund in order to redesign the structure of
cubicles for the Workforce Management Division within Human Resources to provide efficiencies
in workflow and increase collaboration per MR #15231 which allows for administrative approval of
Capital improvement Projects under $30,000; and
WHEREAS a budget amendment totaling $264,426 is recommended to reflect the amended
award for the Prosecuting Attorney's Cooperative Reimbursement Program (CRP) Grant
originally approved by Miscellaneous Resolution (MR #12240); and
WHEREAS a budget amendment is recommended for the Sheriff's Auto Theft Prevention Fund
(#21394) to transfer funds in the amount of $1,517 to the Sheriff's Auto Theft Prevention Authority
(#27310) to cover the overage cost of the license plate reader; and
WHEREAS a Water Resources Commissioner budget amendment of $10,607 is recommended
to amend the budget between primary government and component units to correct MR. #14238
for the Pontiac Sewer Fund and Pontiac Waste Water Treatment Facilities (WVVTF) Ch 20 Fund;
and
WHEREAS a budget amendment is recommended for Friend of the Court Access and Visitation
grant fund (#27120) to recognize additional funding in the amount of $2,750 to reflect Amendment
#2 within 15% of grant agreement; and
WHEREAS a budget amendment is recommended in the Homeland Security Division to accept
supplemental funding from the Homeland Security Grant Program in the amount of $27,454
under the 2013 grant award, which is within 15% of the original award; and
WHEREAS a Parks and Recreation Fund budget amendment is recommended to transfer
Building Maintenance and Contingency funds in the amount of $503,295 to various cost centers
incurring expenses during the fourth quarter of FY 2015; and
WHEREAS a budget amendment is recommended to transfer funding from the Facilities
Maintenance & Operations Fund in the amount of $20,800 to the Project Work Order Fund in
order to replace the fire alarm system at CV-J Building; and
WHEREAS at the September 17, 2015 meeting, the Board of Commissioners authorized an
increase in Tr-Party road funding appropriation of an incremental $2 million dollars subject to the
Road Commission of Oakland County's ability to match the County's incremental contribution in
$1 million dollar increments for the 2016 Fiscal Year; and
WHEREAS donations have been received by Oakland County restricted funds totaiing
$130,913.75 which includes the following funds: Animal Control Legacy Fund, $98,617.38;
Children's Village Donation Fund $12,105.15; Law Library Gift Fund $1,000.00; Medical Examiner
Library Donation Fund, $1,000.00 and No Haz Waste Donations $18,191.22; and
WHEREAS Parks & Recreation received donations totaling $160.00 for various programs; and
WHEREAS Department of Health and Human Services, Children's Village division received
donations for the period of July 2015 through September 2015 totaling $5,504.54 of which
$2,326.50 were cash donations; 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 $35,941.03 and the Home Investment Partnership Act Accounts totaling $20,539, and
recommends $56,480.03 be written off in uncollectible loans; and
WHEREAS the Department of Information Technology has requested write-offs totaling $177.50
for uncollectible Enhanced Access fees; and
WHEREAS Parks and Recreation has requested a write-off in the amount of $30 for an
uncollectible vehicle permit fee; and
WHEREAS the Water Resources Commissioner's Office has $168,449.28 in land sale
chargeback write offs for various water, sewer, lake level and Chapter 4 Drainage District
Systems.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2015 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the FY 2015 budget be amended pursuant to Schedules A
and B.
BE IT FURTHER RESOLVED that various line items in the FY 2015 General Fund/General
Purpose Budgets be amended to include $129,105.29 in outstanding purchase orders
(encumbrances) as detailed in the attached schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Excess Revenues over Expenditures (Result of FY 2015 activity) $ 6,090,714.30
Add to General Fund Balance:
Committed to FY 2015 $ 34,115,409.00
Decrease in Restricted Funds 13,262,724.78
Committed to FY 2018 7,315,136.00
Capital Reserve 4,000,000.00
Future Headlee Rollback 2,500,000.00
DWSD Evaluation/Alternatives 2,500,000.00
Federal Regulatory Changes 750,000.00
MI SCAO Interpreter Costs 750,000.00
Prior Years Encumbrances 555,360.13
Sheriff Aviation 309,237.00
Pandemic Response 300,000.00
Building Security Cameras and Consoles 214,000.00
Homeland Security Enhancements 95,751.00
Board of Commissioners' Project 30 000.00
Total Additions to General Fund Balance $ 66,697,617.91
Deduct from General Fund Unassigned Fund Balance:
Committed to FY2019 and beyond ( 38,632,118.00)
Technology Replacement/Hardware ( 8,000,000.00)
Animal Control Debt Services Y1-Y7 ( 7,000,000.00)
Property Tax Forfeiture Activities ( 6,726,593.50)
Committed to FY 2017 ( 5,296,135.00)
Financial System Updates ( 5,000,000.00)
RCOC Triparty ( 1,909,236.00)
Carryforwards ( 337,017.00)
Increase in Prepaids ( 268,007.10)
Committed to FY 2016 ( 201,923.00)
Rx Discount Card Program 847.00)
Increase in Inventories 517.27)
Total Subtractions to General Fund Balance ($ 73,372,393.87)
Adjusted Total including Additions/Subtractions ($ 584,061.66)
Unassigned Fund Balance at the Beginning of Year $2,329,992.57
Unassigned Fund Balance at the End of Year $1,745,930.91
BE IT FURTHER RESOLVED that $2,333,884 from the FY 2016 Assigned Fund Balance for
Carry Forwards be appropriated in FY 2016, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward
Total General Fund Revenue
Expenditures
7010101-186130-731913 Treasurer Title Search
1060201-133150-730072 Health Advertising
1090201-171000-731458 [con Dev PEDS Prof Services
1090201-171000-730072 Econ Dev PEDS Advertising
1090201-171000-732165 Econ Dev Workshops and Meetings
1090201-171000-730205 [con Dev PEDS Business Recruitment
1090201-174240-730072 Econ Dev No Haz Advertising
1090201-174240-731458 Econ Dev No Haz Prof Services
1070801-114000-776661 Animal Control Motor Pool
3010101-121100-731822 Circuit Court Special Projects
3010101-121100-750154 Circuit Court Expendable Equip
4030901-116250-773535 Sheriff Info Tech CLEMIS
4030601-116220-760126 Sheriff Capital Outlay Miscellaneous
4030601-110000-776661 Sheriff Motor Pool
4030601-110000-731304 Sheriff Officers Training
4030601-110000-750170 Sheriff Other Expendable Equipment
9010101-153010-740135 Tr-Party Roads
9010101-116010-788001-20293 Due to Child Care Fund
Total General Fund Expenditures
Child Care Fund (#20293)
Revenue
9090101-116010-695500-10100 Due from General Fund
Total Child Care Fund Revenue
Expenditures
1060501-116010-773535 Children's Village Info Tech CLEMIS
Total Child Care Fund Expenditures
$ 2,333,884
$ 2,333,884
$ 49,200
11,250
50,515
13,500
34,000
20,000
2,000
14,375
5,292
93,895
130,043
51,556
749,237
25,000
15,000
95,000
966,035
7,986
$2,333,884
$ 7,986
$ 7,986
$ 7,986
$ 7,986
BE IT FURTHER RESOLVED that $150,700 be transferred in FY 2016 from the Circuit Court
General Jurisdiction's Civil Mediation Payments revenue account (10100-3010301-121150-
240201) to the Judicial Administration's Expendable Equipment expense account to allow funding
to purchase furniture for judicial chambers, various courtrooms, and judicial staff office areas.
GENERAL FUND (#10100)
Revenue
3010301-121150-630245 Cir Crt Gen Jury - Civil Mediation Payments
Total Revenue
FY 2016
$150,700
1=700
Expenditures
3010101-121100-750154 Cir Ct Jud Admin - Expendable Equipment
Total Expenditures
$150,700
$150,700
BE IT FURTHER RESOLVED that $7,000,000 from Assigned Fund Balance (GL #383300 Animal
Control Debt Service Y1 - Y7) be appropriated in FY 2016 as follows:
GENERAL FUND (#10100)
Revenue
9010101-196030-665882 Planned Use of Balance
Total Revenue
FY 2016
$7,000,000
$7 000 000
Expenditures
9010101-196030-788001-31425 Trans Out - BA Animal Control Fac. Debt $7,000,000
Total Expenditures $7,G00,000
BUILDING AUTHORITY ANIMAL CONTROL FACILITY DEBT FUND (#31425)
Revenue FY 2016
1040101-151000-695500-10100 Transfer In - General Fund $7,000,000
Total Revenue $7,000,000
Expenditures
1040101-151000-796500 Budgeted Equity Adjustment
Total Expenditures
$7,000,000
$7 000 000
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Department of
Management and Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds
and Parks and Recreation Department.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution.
OAKLAND,
COUNTY MICHIGAN
FY 2015 YEAR END REPORT
TABLE OF CONTENTS
Page
TRANSMITTAL LETTER 2
SUGGESTED RESOLUTION (including amendments) 5
STATEMENT OF REVENUES AND EXPENDITURES FOR GF/GP FUNDS 26
SCHEDULE OF OUTSTANDING PURCHASE ORDERS (ENCUMBRANCES) 29
FY 2015 GENERAL FUND ENDING FUND BALANCE 30
SUMMARY OF CHANGES IN GENERAL FUND EQUITY FROM 9/30/14 TO 9130/15 31
SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY DEPARTMENT 32
FY 2015 YEAR END REVENUE EXPLANATIONS 33
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) revenue with explanation of variance.
FY 2015 YEAR END EXPENDITURE EXPLANATIONS 46
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) expenditures, with explanations of variance.
PROPRIETARY FUND REPORTS 85
Summary of Revenues and Expenses with explanation of variances from Budget.
2015 BUDGET AMENDMENTS 103
List of Miscellaneous Resolutions that authorized amendments to the 2015 Adopted Budget
SCHEDULE OF GENERAL FUND SUNDRY REVENUE AND SUNDRY EXPENDITURES 107
DONATIONS 108
SCHEDULE OF WRITE-OFFS 111
COmaANDT---
COUNTY MICHIGAN
MANACEMENT & BUIDcET
OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Laurie Van Pelt, Director
(248) 858-2163 I vanpeltl@oakgov.com
TO:
FROM:
SUBJECT:
DATE:
Members of the Finance Committee
Laurie Van Pelt, Director, Management arid Budget
Lynn Sonkiss, Manager, Fiscal Services
Gaia Piir, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
Letter of Transmittal - Fiscal Year 2015 Year End Report
December 3, 2015
rf&--
FY 2015 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2015 Year End Report. The result of FY 2015 activity for General
Fund/General Purpose (GF/GP) operations is favorable in the amount of $6,090,714. GF/GP includes all
operations except grants, enterprise funds, and internal service funds. This overall favorabflity is split between
receiving ($28,967,710) less revenue than anticipated and favorability in expenditures of $35,058,424.
REVENUES
GF/GP revenues are 6.54% less than budget or ($28,967,710). Major variances are the result of the following
events:
A. TAXES — Unfavorable: ($3,950,308)
Unfavorable primarily due to the millage reduction per Mk #15052; partially offset by countywide
taxable value increase which was a 0.7% improvement over the adopted budget amount. Also offset by
favorable Payment in Lieu of Taxes of $327,522 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: ($2,235,329)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset
by reduced expenditures. Expenditures are favorable for Foster Boarding Homes, Private Institutions, and
Foster Care.
C. OTHER INTERGOVERNMENTAL REVENUE — Favorable: $9,449,422
Favorable Revenue Sharing $8,729,125 and Convention Facility Liquor Tax $1,057,899 from the State of
Michigan partially offset by unfavorable revenue for State Court Fund Disb PA 189 ($307,645) based on
caseload distribution and unfavorable Cigarette Tax Distribution ($48,000).
D. CHARGES FOR SERVICES Favorable: $7,883,298
Primarily due to favorability in the Treasurer's Office for land sale activity $3,579,625, County Clerk's
Office for Land Transfer Tax, Mortgages and Recording Fees $3,731,439 and $512,035 in Commission
Public Telephone.
E. INVESTMENT INCOME — Favorable: $411,903
Investment income is favorable primarily due to the investment base and market rate adjustments.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.c2n
F. OTHER REVENUES - Unfavorable: ($327,334)
Unfavorable due to less than anticipated Prior Years Adjustments ($378,084) and lower grant match
obligation ($101,222) than budgeted; partially offset by favorable Refund Prior Years Expenditure
$144,706 as a result of the final cost settlement with Waterford School District for 2013/2014.
G. PLANNED USE OF FUND BALANCE — Unfavorable: ($40,322,356)
The budget is used to show the expected use of fund balance during the fiscal year. No actual revenues
are received in this account.
EXPENDITURES
In total, expenditures were 7.91% under budget or $35,058,424 favorable.
Many departments have experienced personnel savings as the result of turnover and under-filling of positions.
Note that while individual divisions may be over budget, the budget is controlled at the department level. The
General Appropriations Act requires that appropriations accumulate at the following three summary levels of
expenditures within each County Department and are deemed maximum authorization for expenditures: Personnel
Expenditures, Operating Expenditures, and Internal Support Expenditures. Several budget amendments have
been presented to correct departmental budgets where necessary within the controllable categories previously
noted.
Required Reporting Adjustments
The FY 2015 Year End Report presents the County's financial position in relation to the amended budget (Budget
perspective). This form of presentation is used so that users of this report can assess the true financial impact of
County operations in comparison to the budget for the fiscal year ending September 30, 2015. However, it is
important to note that this presentation style does not fully coincide with the accounting requirements of audited
financial statements produced by the County. The County's financial statements are required to follow Generally
Accepted Accounting Principles or GAAP.
Year End Report Presentation — Bud2etarv Perspective
The presentation reflects the true fiscal activity of the County for FY 2015:
Revenues - over/ (under) budget
Add back— Planned Use of Fund Balance
Expenditures — (over)/under budget
Total Officially Reported Favorability
($28,967,710)
40,322,356
35,058,424
$ 46,413,070
GAAP Required Reporting Method
Under generally accepted accounting principles (GAAP), the Planned Use of Fund Balance is removed as a
"revenue" source. The amended revenue budget assumed the use of $40,322,356 in fund balance. Fund balance
is budgeted, and if available can be used as a funding source; however GAA_P does not allow fund balance to be
"recorded as revenue" for accounting purposes. This is because Fund Balance is the residual of revenue and
expenditures accumulated over the years, revenue cannot be recognized as income more than once. Thus when
Use of Fund Balance is removed from the revenue calculation, the impact on the County's official financial
statements is:
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.c3n
Revenue Variance
Reduce — Planned use of Fund Balance
Revenue Variance
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
$ 11,354,646
(40,322,356)
(28,967,710)
35,058,424
$ 6,090,714
It is important to analyze the report using both the Budget perspective and the GAAP perspective to accurately
reflect the impact of fiscal activity generated from FY 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 and the stringent scrutiny applied to all
requested expenditures. The Budget perspective shows that the County was favorable by $46.4 million when
comparing budget to actuals. The County planned to utilize $40.3 million of Fund Balance, but favorable revenue
along with significant expenditure favorability did not require any use of Fund Balance during FY 2015.
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that General
Fund balance increased by $6.1 million at the end of Fiscal Year 2015. This increase will allow the County to
utilize Fund Balance in future years as planned in the County's FY 2016-2018 budget plan, as well as the longer-
term budget fiscal plan document, in order to continue to provide on-going quality services to the County
constituents.
2100 Pontiac Lake Road County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.cor
124015 124015 112620 112630 112620 112590 196030 196030 110000 185010 186040 186040 186090 186130 186130 730450 730723 712020 730373 731402 774636 740058 740163 776659 778675 770631 774636 772618 788001 731913 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Deot Program Acct Fund Aff. Op Unit Revenue Account Name FY 2015 AMENDMENTS 182200 640100 Non Departmental - Indirect Cost Recovery 185010 631827 Elections - Reimb General 174250 632121 Water Resource Commissioner - Soil Erosion 155010 631827 Water Resource Commissioner - Reimb General 114000 631988 Animal Control - Sale of Licenses Total Revenues 9010101 2010301 6010101 6010101 1070801 Expenditures 3040403 3040403 4030301 4030301 4030301 4030301 9090101 9090101 4030601 2010301 7010101 7010101 7010101 7010110 7010110 Probate Court - Defense Attorney Fees Probate Court - Fees Guardian Ad Litem Sheriff- Overtime Sheriff- Contracted Services Sheriff - Prisoner Housing - Outside Co Sheriff - Info Tech Operations Non Departmental - Emergency Salaries Reserve Non Departmental - Summer Employees Reserve Sheriff - Motor Pool Fuel Charges Elections - Telephone Communications Treasurer - Building Space Allocation Treasurer - Info Tech Operations Treasurer - Equipment Rental 40400 Treasurer - Transfers Out Treasurer - Title Search $ 83,000.00 $ 13,000.00 $ 185,000.00 $ 15,000.00 $ 33,000.00 $ 329,000.00 $ 41,500.00 $ 17,500.00 $ 1,040,000.00 $ (613,500.00) $ (90,500.00) $ (100,000.00) $ (16,000.00) $ (20,000.00) $ (200,000.00) $ 13,000.00 $ 58,900.00 $ 92,100.00 2,100.00 $ (120,000.00) $ (33,100.00) 12
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2015 AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept 6010101 6010101 6010101 6010101 6010101 6010101 6010101 6010101 1030803 1030820 1040801 1060201 1060232 1060101 1060101 1070401 1070401 1070401 1070601 1070601 1070801 1070801 1070901 Program Acct Fund Aff. Op Unit Account Name 174250 730555 Water Resource Commissioner - Education Prgm 174450 730555 Water Resource Commissioner - Education Prgm 155010 778675 Water Resource Commissioner - Telephone Comm 155010 774636 Water Resource Commissioner - Info Tech Oper 155010 730373 Water Resource Commissioner - Contracted Svcs 174250 730373 Water Resource Commissioner - Contracted Svcs 174250 731073 Water Resource Commissioner - Legal Services 155010 771638 Water Resource Commissioner - Drain Equip Labor 184020 776661 Central Services - Motor Pool 184020 731143 Central Services - Mail Handling-Postage Svc 148020 731458 Facilities - Professional Services 133150 774637 Health - Info Tech Managed Print Services 134850 731458 Health - Professional Services 133000 731458 Health- Professional Services 133000 774636 Health - Info Tech Operations 113010 774636 Community Corrections - Info Tech Operations 113080 774636 Community Corrections - Info Tech Operations 113080 730373 Community Corrections - Laboratory Fees 132030 731031 Medical Examiner - Legal Services 132030 702010 Medical Examiner - Salaries 114000 750301 Animal Control - Medical Supplies 114000 750392 Animal Control - Metered Postage 113270 750399 Circuit Court Probation - Office Supplies $ (10,000.00) $ (10,000.00) 5,000.00 $ 68,000.00 $ (64,300.00) $ (78,700.00) $ (45,000.00) $ 335,000.00 3,950.00 $ (3,950.00) $ 24,000.00 8,000.00 $ (8,000.00) $ (5,500.00) 5,500.00 $ (5,000.00) $ (2,500.00) 7,500.00 $ 60,000.00 $ (60,000.00) $ 21,200.00 $ 11,800.00 $ (4,000.00) 13
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2015 AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name 1070901 113270 774637 Circuit Court Probation - Info Tech Managed Print 4,000.00 Total Expenditures $ 329,000.00 CHILD CARE FUND (#20293) 1060501 112190 750462 Children's Village - Provisions (15,200.00) 1060501 112090 774637 Children's Village - Info Tech Managed Print Services 6,000.00 1060501 112090 776661 Children's Village - Motor Pool 9,200.00 Total Expenditures GENERAL FUND (#10100) CIRCUIT COURT Expenditures 3010101 121100 731822 Circuit Court/Judicial Admin - Special Projects $ (3,700.00) 9090101 196030 740058 Non-Departmental - Emergency Salaries Reserve 3,700.00 Total Expenditures PROSECUTING ATTORNEY Expenditures 9090101 196030 730800 Non Department - Grant Match (2,018.00) 4010201 122060 788001 27365 Transfers Out 1,818.00 3010401 121240 788001 27365 Transfers Out 200.00 Total Expenditures 14
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2015 AMENDMENTS Revenue 9010101 196030 4030401 121280 Expenditures 4030301 112670 9090101 196030 TREASURER Expenditures 9010101 1.96030 7010110 186030 665882 695500 63100 788001 53600 730359 788001 40400 788001 40400 Planned Use of Balance Transfer In Total Revenue Transfers Out Contingency Total Expenditures Transfers Out Transfers Out Total Expenditures 33,158.00 21,438.00 (54,596.00) $ 41,589.00 $ (41,589.00) 100.00 (100.00) $ (8,200.00) 8,200.00 GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aft Op Unit Account Name SHERIFF'S OFFICE Revenue 4030901 116240 695500 21340 Transfers In 4030501 116230 695500 21396 Transfers In 9010101 196030 665882 Planned Use of Fund Balance Total Revenue 15
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2015 AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name CHILD CARE FUND (#20293) Revenues Transfer In - Children's Village Donations Fund 1060501 112255 695500 21330 Total Revenues 5,082.00 5,082.00 Expenditures 1060501 112255 731388 Printing 85.00 1060501 112255 750056 Culinary Supplies 150.00 1060501 112255 750119 Dry Goods and Clothing 25.00 1060501 112255 750245 Incentives 1,234.00 1060501 112255 750399 Office Supplies 158.00 1060501 112255 750462 Provisions 2,088.00 1060501 112255 750476 Recreation Supplies 1,342.00 Total Expenditures 5,082.00 GENERAL FUND (#10100) NON DEPARTMENTAL Revenue 9010101 182200 640100 Indirect Cost Recovery $ 18,908.00 Total Revenue $ 18,908.00 Expenditures 9010101 112710 788001 53100 Transfers Out 18,908.00 Total Expenditures 18,908.00 16
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2015 AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aft On Unit Account Name Revenue 9010101 196010 620302 Convention Facility Liquor Tax $ 3,528,528.00 9010101 196030 665882 Planned Use of Balance $ (1,765,315.00) Total Revenue $ 1,763,213.00 Expenditures 9010101 134790 740160 Substance Abuse Coordinating Agency $ 1,763,213.00 Total Expenditures $ 1,763,213.00 CHILD CARE FUND (#202931 Expenditures 1060501 112090 750490 1060501 112090 788001 40400 Security Supplies Transfer Out - Project Work Order Fund Total Expenditures $ (10,120.00) $ 10,120.00 GENERAL FUND (#10100) HUMAN RESOURCES Expenditures 1050102 183010 731458 1050102 183010 788001 40400 Professional Services Transfer Out - Project Work Order Fund Total Expenditures $ (10,000.00) $ 10,000.00 17
1 GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aft Op Unit Account Name Expenditures 1050402 183020 731570 Recruitment Expense 1050402 183020 788001 40400 Transfer Out - Project Work Order Fund Total Expenditures SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) PROSECUTING ATTORNEY Expenditures 4010201 126070 9090101 196030 788001 27315 730800 Transfers Out Non Departmental Grant Match Total Expenditures FY 2015 AMENDMENTS $ (8,014.00) $ 8,014.00 $ $ 58,769.00 $ (58,769.00) $ - 18
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY2015 AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name JUVENILE ACCOUNTABILITY BLOCK GRANT (#27365) GR0000000700 Activity GLB, Analysis Type GLB Bud Ref 2015 Revenue 4010201 122060 695500 10100 Transfers In $ 1,818.00 3010401 121240 695500 10100 Transfers In $ 200.00 Total Revenue $ 2,018.00 Expenditures 4010201 122060 702010 Salaries $ 2,018.00 Total Expenditures $ 2,018.00 SHERIFF - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue 4030901 116240 665882 Planned Use of Balance $ 33,158.00 Total Revenue $ 33,158.00 Expenditures 4030101 112580 788001 21340 Transfer Out - to Sheriff Total Expenditures $ $ 33,158 00 33,158.00 SHERIFF - TRAINING (#21396) Revenue 4030501 116230 665882 Planned Use of Balance Total Revenue $ $ 21,438.00 21,438.00 Expenditures 4030301 112590 788001 21396 Transfer Out - to Sheriff Total Expenditures $ 21,438.00 $ 21,438.00 19
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name RADIO COMMUNICATIONS FUND (#53600) Revenue 1080310 115150 695500 10100 1080310 115150 665882 CHILDREN'S VILLAGE DONATIONS FUND (#21330), Revenue 9010101 112255 665882 Expenditures 9010101 112255 788001 20293 Transfer Out - Child Care Fund Total Expenditures FIRE RECORDS MANAGEMENT (#63100) Revenue 1080325 115100 695500 10100 1080325 115100 665882 PROJECT WORK ORDER FUND (#40400) PCBU: FACMG, Project: 100000002215, Activity: PROJ Revenue 1040101 148020 695500 20293 Transfers In Planned Use of Balance Total Revenue Planned Use of Balance Total Revenues Transfer In Planned Use of Balance Total Revenue Transfer In - Child Care Fund Total Revenues 100.00 (100.00) 5,082.00 5,082.00 5,082.00 5,082.00 18,908.00 (18,908.00) 10,120.00 10,120.00 Expenditures 1040101 148020 796500 Budgeted Equity Adjustments 10,120.00 Total Expenditures 10,120.00 20
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name PROJECT WORK ORDER FUND (#40400) PCBU: FACMG, Project: 100000002260, Activity: PROJ Revenue 1040101 148020 695500 63100 Transfer In - General Fund Total Revenues 18,014.00 18,014.00 Expenditures 1040101 148020 796500 Budgeted Equity Adjustments 18,014.00 Total Expenditures 18,014.00 PROSECUTOR - COOPERATIVE REIMBURSEMENT GRANT (#27315) GR0000000143 Activity GLB, Analysis Type GLB Bud Ref 2015 Revenue 4010201 126070 625210 CRP 4010201 126070 630434 CRP Contract 4010201 126070 695500 10100 Transfers In Total Revenue Expenditures 479,602.00 (273,945.00) 58,769.00 264,426.00 4010201 126070 702140 4010201 126070 712020 4010201 126070 730926 4010201 126070 731241 4010201 126070 774636 Other Miscellaneous Salaries Overtime Indirect Costs Miscellaneous Info Tech Operations Total Expenditures 189,159.00 5,000.00 42,602.00 25,625.00 2,040.00 264,426.00 21
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Proqrarn Acct Fund Aff Oper Unit Account Name SHERIFF - ATPA FORFEITURE (#21394) Revenue 4030601 116270 665882 Planned Use of Balance Total Revenue $ 1,517.00 1,517.00 $ Expenditures 4030601 116270 788001 27310 Transfer Out - Sheriff ATPA Grant SHERIFF -AUTO THEFT PREVENTION AUTHORITY (#27310) GR0000000377 Activity GLB, Analysis Type GLB Bud Ref 2015 Revenue 4030901 116270 695500 21394 Transfer In - Sheriff ATPA Forfeiture Total Revenue $ 1,517.00 $ 1,517.00 $ 1,517.00 $ 1,517.00 Expenses 4030901 116270 750070 Deputy Supplies Total Expenditures $ 1,517.00 1,517.00 $ PONTIAC SEWER FUND (57434) Revenue 6010101 149030 690189 6010101 149030 695500 82534 PONTIAC WWTF DRAIN CH 20 FUND (82534) Expenses 6010101 155020 762011 6010101 149030 788001 57434 Capital Asset Contributions Transfer In Total Revenue $ $ $ (10,607.00) 10,607.00 Transfer to Municipalities Transfer Out Total Expenses 10,607.00 (10,607.00) $ n 22
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS 'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name FOC ACCESS VISITATION FUND (#27120) GR0000000282 Activity GLB, Analysis Type GLB Bud Ref 2015 Revenue 3010404 126030 610313 Grants-Federal 2,750.00 Total Revenue 2,750.00 Expenditures 3010404 126030 731458 Expenditures 1060601 115125 731458 1060601 115125 731941 Professional Services Total Expenditure 62000 Professional Services 62000 Training Total Expenditures 2,750.00 2,750.00 27,454.00 27,454.00 18,605.00 8,849.00 27,454.00 HOMELAND SECURITY - Domestic Preparedness Equipment (#29340) GR0000000669 Activity GLB, Analysis Type GLB Bud Ref 2013 Revenues 1060601 115125 610313 Federal Operating Grants Total Revenues PARKS AND RECREATION COMMISSION (#50800) Expenses 5060101 160000 750581 5060201 160000 730359 5060326 160010 730198 5060326 160010 730814 5060326 160010 750581 5060327 160010 730814 5060327 160010 750581 Uniforms Contingency Building Maintenance Charges Grounds Maintenance Uniforms Grounds Maintenance Uniforms 12,608.00 (100,000.00) 15,521.00 8,670.00 1,778.00 4,814.00 2,100.00 23
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2015 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 5060328 160010 730814 Grounds Maintenance 5060328 160010 750581 Uniforms 5060330 160010 730814 Grounds Maintenance 5060330 160010 750581 Uniforms 5060356 160010 750581 Uniforms 5060417 160044 730198 Building Maintenance Charges 5060417 160044 730814 Grounds Maintenance 5060427 160044 730198 Building Maintenance Charges 5060427 160044 730814 Grounds Maintenance 5060430 160044 730814 Grounds Maintenance 5060540 160500 750581 Uniforms 5060666 160666 730359 Contingency 5060715 160070 730646 Equipment Maintenance 5060715 160070 730814 Grounds Maintenance 5060715 160070 750581 Uniforms 5060720 160070 730646 Equipment Maintenance 5060720 160070 730814 Grounds Maintenance 5060720 160070 750581 Uniforms 5060724 160070 730814 Grounds Maintenance 5060725 160070 730814 Grounds Maintenance 5060725 160070 750581 Uniforms 5060729 160070 730814 Grounds Maintenance 5060729 160070 750581 Uniforms 5060732 160070 730814 Grounds Maintenance 5060732 160070 750581 Uniforms 5060735 160070 730198 Building Maintenance Charges 5060735 160070 730814 Grounds Maintenance 5060735 160070 750581 Uniforms 5060751 160070 730198 Building Maintenance Charges 5060751 160070 750581 Uniforms 5060755 160070 730814 Grounds Maintenance 723.00 1,523.00 20,072.00 2,342.00 2,297.00 1,259.00 4,358.00 1,550.00 6,219.00 434.00 295.00 14,969.00 2,051.00 87,176.00 4,957.00 9,217.00 16,617.00 2,705.00 33,149.00 45,008.00 1,293.00 2,860.00 751.00 46,676.00 115.00 26,304.00 10,164.00 1,599.00 6,133.00 1,394.00 9,747.00 24
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS FY 2015 AMENDMENTS IPROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 5060760 160070 730814 Grounds Maintenance 5060765 160070 730814 Grounds Maintenance 5060805 160210 750581 Uniforms 5060831 160210 730814 Grounds Maintenance 5060831 160210 750581 Uniforms 5060837 160210 750581 Uniforms 5060845 160210 750581 Uniforms 5060910 160430 730198 Building Maintenance Charges 5060910 160430 750581 Uniforms 5060831 160210 731941 Training 5060837 160210 731941 Training 5060101 160000 731941 Training Total Expenses FACILITIES MAINTENANCE & OPERATIONS FUND (#63100) Expenses 29,451.00 29,794.00 7,099.00 8,171.00 9,728.00 7,785.00 58.00 (418,264.00) 1,761.00 3,596.00 5,805.00 5,568.00 1040755 148100 730562 Electrical Service (20,800.00) 1040101 148000 788001 40400 Transfer Out - Project Work Order Fund 20,800.00 Total Expenses PROJECT WORK ORDER FUND 1#40400) PCBU: FACMG, Project: 100000002138, Activity: PROJ Revenues 1040101 148020 695500 63100 Expenditures 1040101 148020 796500 Transfer In - FM&O Fund Total Revenues Budgeted Equity Adjustments Total Expenditures 20,800.00 20,800.00 20,800.00 20,800.00 25
COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED PERIOD 12, 2015 Adopted Budget Budget Amendments Amended Budget [2015-09-30] Revenues Collections and Expenditures before Adjustments Transfers Total Revenues/ Expenditures and Transfers Revenues/ Uncollected Unencumbered Encumbrances Balance FY2015 REVENUES: Taxes Special Assessments Federal Grants State Grants Intergovernmental Charges for Services Indirect Cost Recovery Investment Income Other Revenues Contributions Insurance Recoveries Transfers In Sub-total Resources $209,419,939.00 0.00 656,647.00 19,465,688.00 21,367,871.00 103,815,319.00 7,800,000.00 1,864,900.00 428,800.00 168,240.00 0.00 23,329,249.00 388,226,553.00 $898,500.00 0.00 58,771.00 477,552.00 10,631,435.00 1,171,937.00 101,908.00 0.00 0,00 122,083.00 220,000.00 718,061.00 14,400,247.00 $210,318,439.00 0.00 624,418.00 19,944,140.00 31,999,306.00 104,987,256.00 7,901,908.00 1,864,900.00 428,800.00 290,323.00 220,000.00 24,047,310.00 402,626,800.00 $206,368,131.15 0.00 702,362.13 17,708,810.60 41,448,728.21 112,870,554.10 7,946,957.39 2,276,803,14 327,939.04 135,744.23 222,022.23 0.00 390,008,052.22 $0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,973,393,56 23,973,393_56 $206,368,131.15 $0.00 $702,362.13 $17,708,810.60 $41,448,728.21 $112,870,554.10 $7,946,957.39 $2,276,803.14 $327,939.04 $135,744.23 $222,022.23 $23,973,393.56 413,981,445.78 ($3,950,307.85) $0.00 $77,944.13 ($2,235,329A0) $9,449,422.21 $7,883,298.10 $45,049.39 $411,903.14 ($100,860.96) ($154,578.77) $2,022.23 ($73,916.44) 11,354,645.78 $0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Resources Carried Forward 34,115,409.00 6,206,947.13 40,322,356.13 0.00 0.00 0.00 0.00 (40,322,356.13) TOTAL GOVERNMENTAL RESOURCES $422,341,962.00 $20,607,194.13 $442,949,156.13 $390,008,052.22 $23,973,393.56 $413,981,445.78 $0.00 ($28,967,710.35) $2,298,878.00 280,615.00 243,916.00 2,823,409.00 $52,554,532.00 16,401,731.00 6,220,907.00 75,177,170.00 938,977,783.43 15,558,229.95 6,022,597.86 60,558,611.24 EXPENDITURES: Administration of Justice Circuit Court Dept District Court Dept Probate Court Dept Total Admin. Of Justice Law Enforcement Prosecuting Attorney Dept Sheriff Dept Total Law Enforcement $50,255,654.00 15,121,116.00 6,975,991 00 72,353,761.00 18,851,505,00 133,840,273.00 152,691,779.00 $4,270,345.25 $43,248,128.68 0.00 15,558,229.95 0.00 6,022,597.86 4,270,345.25 64,828,956.49 876,129.86 18,316,245.27 900,114.29 136,054,398.82 1,776,244.15 154,370,644.09 $3,100.00 0.00 2,033.29 5,133.29 1,225.27 21,487.82 22,713.09 $9,303,303.32 843,501.05 196,275.85 10,343,080.22 742,031.46 2,120,478.33 2,862,509.79 207,996.00 19,059,502.00 17,440,115.41 4,356,091.97 138,196,364.97 135,154,284.53 4,564,087.97 157,255,866.97 152,594,399.94 0.00 0.00 656.05 0.00 656.05 General Government Co Clerk Reg Of Deeds Dept Treasurers Dept Board of Commissioners Dept Drain Commissioner Dept Total Gen. Government 10,215,808 00 8,487,522.00 4,057,406.00 5,056,243.00 27,816,979.00 157,740.00 1,813,710.00 4,164.99 426,816.00 2,402,430.99 10,373,548.00 10,301,232.00 4,061,570.99 5,483,059.00 30,219,409.99 8,788,748.11 8,881,888.55 3,864,959.51 5,354,127.03 26,889,723.20 0.00 1,207,223 00 0.00 41,133 94 1,248,356.94 8,788,748.11 10,089,111.55 3,864,959.51 5,395,260.97 28,138,080.14 1,584,799.89 212,120.45 195,955.43 87,798.03 2,080,673.80 26
370,977,772.00 14,288,881.13 385,266,653.13 350,866,429.21 7,915,536.34 358,781,965.55 153,041.08 26,331,646.50 51,364,190.00 6,318,313.00 57,682,503.00 29,905,627.21 19,050,097.64 48,955,724.85 0.00 8,726,778.15 $422,341,962.00 $20,607,194.13 $442,949,156.13 $380,772,056.42 $26,965,633.98 $407,737,690.40 $153,041.08 $35,058,424.65 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED PERIOD 12, 2015 Revenues Collections and Total Revenues/ Amended Expenditures Revenues/ Uncollected Adopted Budget Budget before Expenditures Unencumbered Budget Amendments [2015-09-30] Adjustments Transfers and Transfers Encumbrances Balance I FY2015 I County Executive County Exec Admin Dept Management and Budget Dept Central Services Department Facilities Management Dept Human Resources Dept Health and Human Services Dept Public Services Dept Comm and Economic Dev Dept Total County Executive Total Departments Non-Departmental Appropriations TOTAL GOVERNMENTAL EXPENDITURES GENERAL FUND GENERAL PURPOSE FUNDS Revenues Expenditures Excess Revenues overi(under) Expenditures 6,780,436.00 18,880,613.00 2,427,361.00 1,226,514.00 4,088,980.0 61,002,688.00 16,099,835.00 7,608,826.00 118,115,253.00 422,341,962 00 422,341,962 00 $0.00 528,215.84 7,308,651.84 653,591.00 19,534,204.00 68,687.00 2,496,048.00 29,764.00 1,256,278,00 242,265.00 4,331,245.00 1,119,232.00 62,121,920.00 777,945.00 16,877,780.00 1,079,253.33 8,688,079.33 4,498,953.17 122,614,206.17 6,764,975.69 17,258,765.76 2,408,520.48 1,193,040.48 3,798,549.84 55,677,562.79 16,209,750.43 7,512,529.36 110,823,694.83 0.00 6,764,975.69 0.00 17,258,765.76 0.00 2,408,520.48 0.00 1,193,040.48 18,014.00 3,816,563.84 44,895,00 65,722,457.79 49,259.00 16,259,009.43 508,422.00 8,020,951.36 620,590.00 111,444,284.83 23,973,393.56 413,981,445.78 26,965,633.98 407,737,690.40 ($2,992,240.42) $6,243,755.38 0.00 0.00 0.00 0.00 0.00 124,297.55 0.00 241.10 124,538.65 543,676.15 2,275,438.24 87,527.52 63,237.52 514,681.16 6,275,164.66 618,770.57 666,886.87 11,045,382.69 20,607,194.13 442,949,156.13 390,008,052 22 20,607,194.13 442,949,156.13 380,772,056.42 $0.00 $0.00 $9,235,995.80 0,00 (28,967,710.35) 153,041.08 35,058,424.65 ($153,041.08) $6,090,714.30 Adjustments to Unassigned Fund Balance Add to General Fund Balance Committed to FY 2015 Decrease in Restricted Funds Committed to FY 2018 Capital Reserve Future Head lee Rollback DWSD Evaluation/Alternatives Federal Regulatory Changes MI SCAO Interpreter Costs Prior Years Encumbrances Sheriff Aviation Pandemic Response Building Security Cameras and Consoles Homeland Security Enhancements Board of Commissioners' Project $ 34,115,409.00 13,262,724.78 7,315,136.00 4,000,000.00 2,500,000.00 2,500,000.00 750,000.00 750,000.00 555,360.13 309,237.00 300,000.00 214,000.00 95,751.00 30 000.00 27
COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED PERIOD 12, 2015 Adopted Budget Budget Amendments Amended Budget E2015-09.30] Revenues Collections and Expenditures before Adjustments Transfers Total Revenues/ Expenditures and Transfers Revenues/ Uncollected Unencumbered Encumbrances Balance FY2015 Total Additions to General Fund Balance Deduct from Unassigned Fund Balance Committed to FY2019 and beyond Technology Replacement/Hardware Animal Control Debt Services Y1-Y7 Property Tax Forfeiture Activities Committed to FY 2017 Financial System Updates RCOC Triparty Carryforwards Increase in Prepaids Committed to FY 2016 Rx Discount Card Program Increase in Inventories Total Subtractions from General Fund Balance Adjusted Total Including Additions and Subtractions Beginning FY 2015 Balance Unassigned Balance at end of FY 2015 $ 66,697,617.91 $ (38,632,118.00) (8,000,000.00) (7,000,000.00) (6,726,593.50) (5,296,135.00) (5,000,000.00) (1,909, 236.00) (337,017.00) (268,007.10) (201,923.00) (847.00) (517.27) $ (73,372,393.87) $ (584,061.66) 2,329,992.57 $ 1,745,930.91 28
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2015
General Fund #10100
Department Division Division Fund
Health & Human Services
Homeland Security
Health
Economic Development
Circuit Court
Probate Court
Prosecuting Attorney
Sheriff
Board of Commissioners
Administrative Services
Emergency Prepardnoss ERP
Dental
TB
Clinic
General Health Promotion
CD Admin Services
Jury Operations
Probate Court Services
General Prosecution
Administrative Services
Corrective Services
Board of Comm Admin
28,126.31
69,331.54
1,169.00
500.00
879,80
355.11
241,10
3,100.00
2,033.29
1,225.27
4,159.40
17,328.42
656.05
$ 129,105,29
Child Care Fund #20293
Child Care Fund Childrens Village
General CV Operations
CV Medical Services
Total Encumbrances - General Fund/General Purpose Funds
23,859.79
76.00
$ 23,935.79
$ 153,041.08
Prepared by Fiscal Services
October 16, 2015
29
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2015
Fund Balance 09/30/2014 253,984,573.44
Changes Resulting from FY 2015 Operations:
Revenues / Transfers In - Unfavorable (28,967,710.35)
Expenditures / Transfers Out - Favorable (excluding encumbrances) 35,187,529.94
6,219,819.59
Fund Balance 09/3012015
USE OF FY 2015 GENERAL FUND BALANCE
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Total Restricted
Assigned
Technology Replacement/Hardware
Financial System Updates
Homeland Security Enhancements
Property Tax Forfeiture Activities
Animal Control Debt Service Y1-Y7
HR ComplWorkforce Planning
Capital Reserve
Catastrophic Claims
Emergency Salaries
Future Headlee Rollback
Health Care impact
Unfunded Mandates
RCOC Triparty
Data Privacy and Security
DB Pension Contribution 2016-2019
Operational Improvements
Pandemic Response
Building Security Cameras and Consoles
Business Continuity planning
WIRC Long-Term Revolving Fund
Sheriff Aviation
Federal Regulatory Changes
MI SCAO Interpreter Costs
Board of Commissioners' Project
Jail Alternative Prg Startup
HR Legal
New Grant Match opportunities
Tax Tribunal Appeals Consultants
Quality of Life Initiatives
Community Partnerships
Microloan
Buy Local
Encumbrances
Jail Commissary
Rx Discount Card Program
Budget Commitments:
Carry Forwards
Committed to FY 2016
Committed to FY 2017
Committed to FY 2018
Committed to FY 2019 and beyond
Total Assigned
Unassigned
260,204,393.03
349,122,02
141,377.63
490 499.65
15,190,785.84
15,190,755.84
18,500,000.00
10,000,000.00
8,904,249.00
8,806,623.34
7,000,000,00
5,600,000.00
5,000,000,00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
3,909,236.00
3,000,000,00
3,000,000.00
3,000,000,00
2,200,000.00
2,042,986,00
1,000,000.00
1,000,000.00
877,055.00
750,000.00
750,000.00
635,000.00
600,000.00
500,000.00
500,000.00
500,000.00
480,000.00
238,654.00
200,000.00
150,000.00
129,105.29
123,539,00
23,787.00
2,333,884.00
29,363,330.00
31,181,181.00
26,846,429.00
38,632,118.00
242,777,176.63
1,745,930,91
Total Fund Balance 09/30/2015 260,204,393.03
30
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2015
Fund
General Fund Total Adjustments General Fund
Fund Balance to Equity Fund Balance
as of 9/3012014 During FY 2015 as of 09/30/2015
Year End
Adjustments
General Fund
Fund Balance
as of 09/30/2015
Non-Spendable
Prepaids $81,114.92 $81,114.92 268,007.10 $349,122.02
Inventories 140,860.36 140,860.36 517.27 141 377.63
Total Non-Spendable $221,975.28 $0.00 $221,975.28 $268,524.37 $490,499.65
Restricted
Property Tax Forfeiture $21,068,191.17 $21,068,191.17 (5,877,405.33) $15,190,785.84
Substance Abuse Satellites 7,385,319.45 (7,385,319.45) 0.00 0.00 0.00
Total Restricted $28,453,510.62 ($7,385,319.45) $21,068,191.17 ($5,877,405.33) $15,190,785.84
Assigned
Committed to FY 2019 and beyond $0.00 $0.00 $ 38,632,118.00 $38,632,118.00
Committed to FY 2017 25,885,046.00 25,885,046.00 5,296,135.00 31,181,181.00
Committed to FY 2016 29,161,407.00 29,161,407.00 201,923.00 29,363,330.00
Committed to FY 2018 34,161,565.00 34,161,565.00 (7,315,136.00) 26,846,429.00
Technology Replacement/Hardware 10,500,000.00 (1,000,000.00) 9,500,000.00 9,000,000.00 18,500,000.00
Financial System Updates 5,000,000.00 5,000,000,00 5,000,000.00 10,000,000.00
Homeland Security Enhancements 9,000,000.00 (95,751.00) 8,904,249.00 8,904,249.00
Property Tax Forfeiture Activities 2,080,029.84 (1,304,561.05) 775,468.79 8,031,154.55 8,806,623.34
Animal Control Debt Service Y1-Y7 0.00 0.00 7,000,000.00 7,000,000.00
HR Comp/Workforce Planning 5,600,000.00 5,600,000.00 5,600,000.00
Capital Reserve 9,000,000.00 9,000,000.00 (4,000,000.00) 5,000,000.00
Catastrophic Claims 5,000,000.00 5,000,000.00 5,000,000.00
Emergency Salaries 5,000,000.00 5,000,000.00 5,000,000.00
Future Headlee Rollback _./..5.0.0.0110.111:1 7,500000.00 (2,5011 000,.00.0_00
Health Care Impact 5,000,000.00 5,000,000.00 5,000,000.00
Unfunded Mandates 5,000,000.00 5,000,000.00 5,000,000.00
RC aam 2,000,000.00 (1,713,587.00) 286 411111( 122 823 00 _3,,909,226.00
Data Privacy and Security 3,000,000.00 3,000,000.00 3,000,000.00
DB Pension Contribution 3,000,000.00 3,000,000.00 3,000,000.00
Operational Improvements 3,000,000.00 3,000,000.00 3,000,000.00
Carry Forwards 1,996,867.00 (1,996,867.00) 0.00 2,333,884.00 2,333,884.00
Pandemic Response 2,500,000.00 (300,000.00) 2,200,000.00 2,200,000.00
Building Security Cameras and Consoles 2,256,986.00 (214,000.00) 2,042,986.00 2,042,986.00
Business Continuity planning 1,000,000.00 1,000,000.00 1,000,000.00
WRC Long-Term Revolving Fund 1,000,000.00 1,000,000.00 1,000,000.00
Sheriff Aviation 1,186,292.00 (309,237.00) 877,055.00 877,055.00
Federal Regulatory Changes 1,500,000.00 1,500,000.00 (750,000.00) 750,000.00
MI SCAO Interpreter Costs 1,500,000.00 1,500,000.00 (750,000.00) 750,000.00
Board of Commissioners' Project 665,000.00 (30,000.00) 635,000.00 635,000.00
Jail Alternative Prg Startup 600,000.00 600,000.00 600,000.00
HR Legal 500,000.00 500,000.00 500,000.00
New Grant Match opportunities 500,000.00 500,000.00 500,000.00
Tax Tribunal Appeals Consultants 500,000.00 500,000.00 500,000.00
Quality of Life Initiatives 480,000.00 480,000.00 480,000.00
Community Partnerships 238,654.00 238,654.00 238,654.00
Microloan 200,000.00 200,000.00 200,000.00
Buy Local 150,000.00 150,000.00 150,000.00
Encumbrances 555,360.13 (555,360.13) 0.00 129,105.29 129,105.29
Jail Commissary 123,539.00 123,539.00 123,539.00
Rx Discount Card Program 22,940.00 (15,000.00) 7,940.00 15,847.00 23,787.00
Committed to FY 2015 34,115,409.00 34,115,409.00 (34,115,409.00) 0.00
DWSD Evaluation/Alternatives 2,500,000.00 2,500,000.00 (2,500,000.00) 0.00
Total Assigned $222,979,094.97 $ (6,534,363.18) $216,444,731.79 $ 27,332,444.84 $242,777,176.63
Total Unassigned 2,329,992.57 0.00 2,329,992.57 (584,061.66) 1,745,930.91
Total General Fund Equity $ 253,984,573.44 $ (13,919,682.63) $ 239,064,890.81 $ 21,139,502.22 $ 260,204,393.03
31
COUNTY OF OAKLAND
FY 2015 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2015
ADOPTED
BUDGET
BUDGET
AS
AMENDED
FY 2015
ACTUAL
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
$ 209,419,939.00 $ 210,318,439,00 8 206,368,131.15 $ (3,950,307.85)
565,647.00 624,418.00 702,362.13 77,944.13
19,466,588.00 19,944,140,00 17,708,810.60 (2,235,329.40)
21,367,871.00 31,999,306.00 41,448,728.21 9,449,422.21
103,815,319.00 104,987,256,00 112,870,554.10 7,883,298.10
7,800,000.00 7,901,908.00 7,946,967.39 45,049.39
1,864,900.00 1,864,900.00 2,276,803,14 411,903.14
23,926,289.00 24,986,433.00 24,659,099.06 (327,333.94)
-1.88%
12.48%
-11.21%
29.53%
7.51%
0.57%
22.09%
-1.31%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 388,226,553.00 $ 402,626,800.00 $ 413,981,446,78 $ 11,354,645.78 2,82%
PLANNED USE OF FUND BALANCE $ 34,115,409.00 $ 40,322,356.13 $ (40,322,356.13) -100,00%
TOTAL GF/GP FUNDS $ 422,341,962.00 $ .442,949,15.6,13, , $._413,981.,445.78_, $ (28,967,710.35) -6.54%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 50,255,654.00 $ 52,554,532.00 $ 43,251,228.68 $ 9,303,303.32 17.70%
16,121,116.00 16,401,731.00 15,558,229,95 843,501,05 5.14%
5,978,991.00 6,220,907.00 6,024,631.15 196,276.85 3.16%
$ 72,353,761.00 $ 75,177,170,00 $ 64,834,089,78 $ 10,343,080.22 13.76%
LAW ENFORCEMENT
Prosecuting Attorney 18,851,506.00 19,059,502.00 18,317,470.54 742,031.46 3.89%
Sheriff 133,840,273,00 138,196,364.97 136,075,886.64 2,120,478.33 1.53%
TOTAL LAW ENFORCEMENT
$ 152,691,779.00 $ 157,255,866.97 $ 154,393,357.18 $ 2,862,509.79 1.82%
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
10,215,808,00
8,487,522.00
2,722,883,00
1,334,523.00
5,056,243,00
10,373,548.00
10,301,232.00
2,758,183,99
1,303,387.00
5,483,059.00
8,788,748.11
10,089,111.55
2,582,602,91
1,283,012.65
5,395,260.97
1,584,799.89
212,120.45
175,581,08
20,374.35
87,798.03
15.28%
2.06%
6.37%
1.56%
1.60%
TOTAL GENERAL GOVERNMENT $ 27,816,979.00 $ 30,219,409.99 $ 28,138,736.19 8 2,080,673.80 6.89%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Day, and Comm Affairs
$ 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
$ 7,308,651,84
19,534,204.00
2,496,048.00
1,256,278.00
4,331,245.00
62,121,920.00
16,877,780.00
8,688,079.33
$ 6,764,975,69
17,258,765.76
2,408,520.48
1,193,040.48
3,816,563.84
55,846,755.34
16,259,009.43
8,021,192.46
543,676,15
2,275,438.24
87,527,52
63,237.52
514,681.16
6,275,164.66
618,770.57
666,886.87 .
7.44%
11.65%
3.51%
5.03%
11.88%
10.10%
3.67%
7.68%
TOTAL COUNTY EXECUTIVE $ 118,115,253.00 $ 122,614,206.17 $ 111,568,823.48 $ 11,045,382.69 9.01%
TOTAL DEPARTMENTS $ 370,977,772.00 3 385,266,653.13 5 358,935,006.63 $ 26,331,646.50 6.83%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS $ 51,364,190.00 $ 57,682,503.00 $ 48,965,724.85 8,726,778.15 15.13%
TOTAL GOVERNMENTAL EXPENDITURES 422 341 962 00 442 949 156 13 $ 407,890,731.48 35 058 424 65 7.91%
General Fund/General Purpose
Favorable/(Unfaverabie) - Budget Perspective .. _ 8 46,413,070.43 $ 46,413,070.43
GAAP Required Adjustment (eliminating use of fund balance "revenue") $ (40,322,356.13)
GAAP - BASED REPORT (forecasted Impact on Fund Balance)
$6,090,714.30
32
53,161.36 98,500.00 98,500.00 175,000.00 80,000.00 550,522.28 223,000.00 6,501.00 80,000.00 (45,338.62) 327,522.28 5,501.00 FEDERAL GRANTS (610000-610999) Sheriff Prosecuting Attorney Homeland Security - Disaster Control Health Division Children's Village Total Federal Grants STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney Economic Development Health Division 82,000.00 82,000.00 32,767.00 $ (49,233.00) 85,500.00 85,500.00 136,738.27 51,238.27 49,940.00 48,207.00 300,000.00 565,647.00 $ 85,500.00 1,000.00 63,724.00 93,194.00 300,000.00 624,418.00 $ 450.00 $ 1,000.00 85,500.00 103,680.31 66,214.00 342,962.55 702,362.13 $ 55,749.27 (1,000.00) (29,750.73) 39,966.31 (6,980.00) 42,962.55 77,944.13 (450.00) 4,542,255.00 4,521,752.00 4,512,503.93 (9,248.07) Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu e Taxes Other Taxes - Trailer Tax Total Taxes $ 209,419,939.00 $ 210,318,439.00 $ 206,368,131.15 $ (3,950,307.85) COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -2.02% 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. -46.03% Unfav due to tax adjustments per Michigan Tax Tribunal. 146.87% Fay. due to tax payments from the state on DNR land. 6.88% -1.88% -60.04% Unfav. State Criminal Alien Assist Program and Bullet Proof Vests due to reduced grant awards. Budget for FY 2016-2018 was reduced to reflect the anticipated award level. 59.93% Favorable $51,238 due to DHS Grant contract; offset by the unfav State Grants portion. 62.70% Fay. Disaster Control Fed Subsidy primarily due to accrued variance for 2015 Emergency Management Performance Grant (EMPG). -7.49% Unfav. Federal Operating Grants as demand for renewal of operator certifications for Type II water decreased. 14.32% Fay. Refunds School Meals (lunch program) due to increase in per meal reimbursement from the State. 12.48% -100.00% The ORV grant was awarded for FY 2015 (MR #14300) however unfavorable due to timing of grant receipt -100.00% -34.80% Unfavorable ($29,751) due to DHS Grant Contract; offset by the fay Federal Grants portion. 0.00% -0.20% Unfav. State Operating Grants from the State for Land Protection, Public Water and Water Pollution programs. TAXES (601000-6019991 Property Taxes - July Tax Levy 209,066,439.00 $ 209,916,939.00 $ 205,678,946.49 $ (4,237,992.51) 1 of 13 11332015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT ADOPTED BUDGET 90,000.00 AMENDED BUDGET 90,000.00 FY 2015 ACTUAL AMOUNT FAVORABLE IUNFAVORABLE) (90,000.00) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -100.00% Unfav - State Operating Grants ($90,000) due to anticipated SAW grant spending not occurring in FY 2015. Water Resources Commissioner Public Services - Veteran's Services 15,000.00 15,000.00 0.00% Non-Departmental - Child Care Subsidy 14,747,833.00 15,230,438.00 13,125,557.40 (2,104,880.60) -13.82% 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 $ 19,944,140.00 $ 17,708,810.60 $ (2,235,329.40) -11.21% 31.64% Fav Revenue Sharing $8,729,125 and Convention Facility Liquor Tax $1,057,899 from the State of Michigan partially offset by unfav revenue for State Court Fund Disb PA 189 ($307,645) based on caseload distribution and unfav Cigarette Tax Distribution ($48,000). -45.06% Unfav. Local Match due to the installation of fewer than anticipated sirens. Offset by expenditure favorability (Tornado Siren Equip). 17.97% Fay. Drug Case Management due to an increase in drug case filings. 23.19% Fav. Drug Case Management due to an increase in drug case filings. 36.43% Favorable Social Security Incentive Payment receipts of $59,200; funds are collected from jail inmates receiving SSI for cost of incarceration. Also fav. Marine Safety $19,900; the FY 2016-2018 budget was reduced to reflect the latest grant award (MR #15247). -1.98% Unfav based on actual reimbursement for judges salaries. 29.53% OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental 19,092,476.00 $ 29,806,761.00 $ 39,238,140.77 $ 9,431,379.77 HHS - Homeland Security 54,000.00 54,000.00 29,665.50 (24,334.50) Circuit Court 4,500.00 4,500.00 5,308.86 808.86 District Court 1,800.00 1,800.00 2,217 47 417.47 Sheriff 300,000.00 217,150.00 296,250.00 79,100.00 Non-Departmental - Reim b Judges Salaries 1,915,095.00 1,915,095.00 1,877,145.61 (37,949.39) Total Other Intergovernmental Revenue $ 21,367,871.00 $ 31,999,306.00 $ 41,448,728.21 $ 9,449,422.21 2 of 13 1342015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES CHARGES FOR SERVICES 1630000-6359991 Administration of Justice Circuit Court - Civil/Criminal 2,786,000.00 $ 2,906,000.00 $ 2,693,440.41 $ (212,559.59) -7.31% Unfav. Court Costs ($148,422) and Civil Mediation Payments ($85,950) due to a reduction in civil/criminal caseload and Jury Fees ($49,012) due to a reduction in jury trials; partially offset by Fav Refund Fees PD Def Attorney $43,106 and Fav. E Filing Fees $23,377 due to an increase in activity. -9.38% Unfav. Refund Fees PD Def Attorney ($64,439), Court Service Fees Probation ($45,588), Board and Care ($39,738) and Reimb Clinical Evaluations ($13,794) due to a reduction in family caseload. -10.14% Unfav. Probation Fees ($252,042) due to a reduction in caseload, Assessment Fees ($217,942) due to assessing a fee on Sobriety Court participants only rather than all convicted drinking and driving offenders, Assessments and PSI ($85,731) due to a statutory change allowing these assessments for specific offenses only and Ordinance Fines and Costs ($82,485) due to a decline in caseload and a decrease in the publics ability to pay; partially offset by Fay. State Law Costs $132,575 due to an increase in State violation caseload and Late Penalty $48,117 due to collection efforts. 15.51% Fav. State Law Costs $200,594 due to an increase in State violation caseload. Also Fay. Ordinance Fines and Costs $113,411 due to collection efforts; partially offset by Unfav. Assessment Fees ($26,737) due to assessing a fee on Sobriety Court participants only rather than all convicted drinking and driving offenders and Filing Fees DCU ($25,316) due to a decrease in the number of civil cases filed. Circuit Court - Family Division 1,947,000.00 1,947,000.00 1,764,439.06 (182,560.94) District Court - Division I (Novi) 4,458,000.00 4,458,000.00 4,006,071.81 (451,928.19) District Court - Division II (Clarkston) 1,668,200.00 1,668,200.00 1,926,895.34 258,695.34 3 of 13 11352015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT District Court - Division III (Rochester Hills) ADOPTED BUDGET 3,784,935.00 AMENDED BUDGET 3,784,935.00 FY 2015 ACTUAL 3,746,092.41 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT (38,842.59) -1.03% EXPLANATION OF SIGNIFICANT VARIANCES Unfav Assessments and PSI ($91,721) due to a statutory change allowing these assessments for specific offenses only and State Law Costs ($64,325) due to late fee assessed incorrectly. Also Unfav. Probation Fees ($53,620) due to probationer's inability to pay monthly Probationary Oversight Expense. In addition, Unfav. Filing Fees DCU ($33,351) due to a decrease in the number of civil cases filed. Unfavorability is partially offset by Fav Ordinance Fines and Costs $180,288 and Miscellaneous $12,095 based on collection efforts and No Insurance Proof Fees $12,125 due to a increased number of "No Proof of Insurance" violations. 1.55% Fay. Refund Fees PD Def Attorney $67,493 due to an increase in public defender requests, Miscellaneous Rev $14,585, Drunk Driving Case flow DDCAF $10,736 and Show Cause Fee $9,024 due to an increase in filings. In addition, Fay. Forfeiture of Bonds $10,663 due to an increased number of defendants failing to appear before the court, Ordinance Fines and Costs $7,226 due to collection efforts, CVR County Portion $6,554 due to an increase in number of filings for case/ticket types that require Crime Victim's Rights Fee be imposed, Assessments Fees $6,048 due to an increased number of participants in the Drug Therapy Court and Warrant Recall Fee $5,684 due to an increase in bench warrant appearances. The favorabitity is partially offset by Unfav_ Probation Fees ($69,063) due to probationer's inability to pay monthly Probationary Oversight Expense and Assessments and PSI ($16,765) due to a statutory change allowing these assessments for specific offenses only. Also Unfav. Filing Fees DCU ($11,030) and Garnishment Fees ($9,775) due to a decrease in the number of civil cases filed. 6.99% Fay. Gross Estate Fees due to an increase in fees paid. -3.17% District Court - Division IV (Troy) 2,285,050,00 2,285,050.00 2,320,568.91 35,518.91 Probate Court - Estates and Mental Health 507,600.00 507,600.00 543,098.54 35,498.54 Total Administration of Justice 17,436,785.00 $ 17,556,785.00 $ 17,000,606.48 $ (556,178.52) 4 of 13 1362015
COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -23.60% Unfav largely from State Approp Victim Witness grant reimbursement ($37,056) and Reimbursement General ($31,912) accounts due to Less than anticipated activity for FOIA and recovery of prosecution revenues. 48.14% Fay. Reimbursement General $2,2$7 partially offset unfavorable DNA Testing Fees of ($867); and Subpoena Fees of ($455). 55.21% Fay. increased Gun Registrations of $73,070; Fingerprints of $68,088 due to new teachers required to be fingerprinted; Photostats of $45,210 due to increased requests for copies of records and reports; Photographs of $7,424 due to increased request for crime scene photos and Fee Income of $4,155 from Jail/Records collections for indigent commissary items ordered by inmates; partially offset by decreased Registration Fees of ($19,424) from Sex Offender Registry fee required by state and Reimbursement Postage of ($4,900) resulting from Employee Suggestion savings from mailing inmate belongings to their residence; and Miscellaneous of ($205). 287,000.00 $ 322,000.00 246,008.61 $ (75,991.39) 1,900.00 1,900.00 2,814.63 914.63 249,100.00 314,100.00 487,518.84 173,418.84 5 of 13 137/2015
COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT Sheriff - Corrective Services ADOPTED BUDGET 3,018,266.00 AMENDED BUDGET 3,018,266.00 FY 2015 ACTUAL 2,913,168.82 AMOUNT FAVORABLE fUNFAVORABLE1 PERCENT (105,097.18) -3,48% EXPLANATION OF SIGNIFICANT VARIANCES Unfav. largely due to reduced receipts of Diverted Felon revenue of ($184,855) due to lower number of inmates with certain offenses that are billable to the State; Fee Income of ($21,491) for Commissary goods collections from inmates accounts; Hospital Cost Recovery ($3,000) from inmates with ability to pay and Miscellaneous of ($7,118) due to less than anticipated activity; Reimbursement Salaries of ($169,173). Partially offset by favorable Commissions Contracts of $37,205 due to food services contract for Jail Commissary, Transportation of Prisoners of $3,049 collected from inmates with ability to pay for transportation, Inmate Board and Care of $92,222 from inmates with ability to pay and OUIL Third Offense of $21,511 which is a court driven assessment; Reimbursement of Contracts of $121,004 for law enforcement services; Participation Fees of $3,223; Clinic Charges of $1,991; Dental Services Fees of $303; Medical Records of 530 collected from inmate accounts for services performed. Sheriff - Corrective Services Satellites Sheriff - Emergency Response and Preparedness 576,816.00 1,986,502.00 576,816.00 2,171,266.00 541,011.59 1,931,440.11 (35,804,41) (239,825.89) -6.21% Unfav. Board and Care receipts of ($70,804) from inmates with ability to pay; partially offset by favorable Reimbursement Court Services of 535,000 for Court Security to non 52nd District Courts who contract with the Sheriffs Office for security. -11.05% Unfav. receipts of Civil Action Service Fees of ($374,558) due to the decline in the number of foreclosures, and civil service requests (see corresponding favorability in Fees Civil Service expenditures); Dispatch Services receipts of ($65,843). Partially offset by favorable Reimbursement of Salaries of $200,344; and Reimbursement General of 5231 all related to level of billable activity. 6 of 13 13182015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT Sheriff - Patrol Services ADOPTED BUDGET 46,235,675.00 AMENDED BUDGET 47,254,280.00 FY 2015 ACTUAL 46,651,821.88 AMOUNT FAVORABLE fUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (602,458.12) -1.27% Unfav. Sheriff Special Deputies ($628,177) due to less than anticipated activity; Inspection of Boat Livery ($964); and Miscellaneous of ($1,000); OUIL Third Offense of ($35,000) due to less than anticipated activity; partially offset by favorable Reimbursement Salaries of $43,924; Fee Income of $8,539; Liquor Control Sheriff of $5,187; Wrecker Service of $3,866; and Reimbursement General $1,168. Sheriff - Investigative Forensic Services 813,391.00 813,391.00 1,226,063,04 412,672.04 50.73% Fav. largely due to Drug Testing of $340,321 collected from inmates with ability to pay; Reimbursement Salaries $105,077; Confiscated Property $50,412; Miscellaneous $13,013 due to higher than anticipated activity; partially offset by unfav Refund Forensic Lab Fees of ($50,000); Forensic Lab Fees of ($43,999) due to the timing in start-up of the DNA Laboratory and Refunds NET of ($2,153), Total Law Enforcement 53,168,650.00 $ 54,472,019.00 $ 53,999,847.52 $ (472,171.48) -0.87% 11.16% Fay. Certified Copies $261,473, Photographs $53,560, Photostats $44,373, Forfeiture of Bonds $29,341, Jury Fees $28,710, CVR County Portion $20,300 and Costs $12,200 due to increased activity. Partially offset by unfavorable Forfeiture of Surety Bonds ($50,000), Civil Action Entry Fees ($36,129), Garnishment Fees ($25,885), Notary Commission ($9,829), Motion Fees ($9,510) and Assumed Names ($8,236) due to less than anticipated activity. 132.35% Fav. Reimb General $141,361 due to reimbursement from the State of Michigan for the May 2015 Special Election. Election Filing Fees Late $12,340 due to Corporation Counsel efforts to collect on late filers. Partially offset by unfavorable Nominating Filing Forfeit ($6,200) and Voter Registration Application ($5,627) due to less than anticipated activity. General Government Clerk - County Clerk 2,890,100.00 $ 2,864,132,00 $ 3,183,769.07 $ 319,637.07 Clerk - Elections 96,500.00 109,500.00 254,418.35 144,918.35 7 of 13 12E92015
19,772,730.00 $ 27,122,114.58 $ 7,349,384.58 37.17% 230,000.00 $ 324,414.80 $ 94,414.80 41.05% Fay. Refunds Miscellaneous due to increased rate and usage for P-card and increased members in vendor incentive program. 3,233,968.00 3,328,977.05 95,009.05 2.94% Fay. Reimb Equalization Services due to parcels added to the assessment rolls resulting in additional revenue. Total General Government County Executive County Exec - Compliance Office M&B - Equalization Division 20,476,798.00 $ 230,000.00 $ 3,233,968.00 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 12,746,966.59 3,459,716.59 37.25% Fay. Land Transfer Tax $3,361,930, Mortgages $218,255 and Recording Fees $151,254 due to increased activity. Partially offset by unfavorable Enhanced Access Fee ($170,001), Deeds ($73,623), Reimb General ($12,500) and Tract Index ($6,000) due to reduced activity. 8,740,121.21 3,289,421.21 60.35% Fay. Payments Other Than Anticipated $3,579,625 due sale of foreclosed property. Also, favorable Administration Fees $131,560, Maintenance Contracts $82,283, Deeds $37,918, Tax Reverted Land Co Portion $29,345 and Tax Statements $24,802 due to increase in activity. Partially offset by unfavorable Civil Action Service Fees ($412,904) due to declining foreclosures, Title Search Fees ($154,274) due to less searches on delinquent parcels. In addition, Recording Fee Forfeiture Certifications ($19,159) and Recording Fee Redemption Certification ($19,526) due to lower number of delinquent properties. 16,297.50 997.60 6.52% Fay. due to prescription program royalty fee income. 13,685.72 (314.28) -2.24% Unfav. Copier Machine Charges ($1,703) and Miscellaneous ($1,519) lower usage due to on-line functionality and emaiiing documents. Offset by favorable Reimb Salaries $2,907 due to State Aid to Public Libraries. 2,166,856,14 135,008.14 6.64% Fav. - Reimbursement General $113,940 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fav - Reimbursement Salaries Construction Administration $22,140 a result of actual amount eligible to charge back to projects. Unfav - Plat Service Fees ($1,000) a result of less business activity for subdivision plats. ADOPTED AMENDED BUDGET BUDGET Clerk - Register of Deeds & Micrographics 9,287,250.00 9,287,250.00 Treasurer 6,349,200.00 5,450,700.00 Board of Commissioners 7,900.00 15,300.00 Library Board 14,000.00 14,000.00 Water Resources Commissioner 1,831,848.00 2,031,848.00 8 of 13 1402015
328,376.89 (7,274 11) 610.60 135.60 3,833,820.74 448,222,74 ADOPTED BUDGET 500,000.00 335,651.00 475.00 3,057,097.00 AMENDED BUDGET 500,000.00 335,651.00 475.00 3,385,598.00 AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) 525,111.33 25,111.33 M&B - Fiscal Services Division Central Services - Support Services Human Resources H HS - Administration HHS - Health Division COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 5.02% Fav. Late Penalty $57,221 and Reimbursement Contracts/Filing Fees/Postage $4,440 due to collection efforts by Reimbursement staff partially offset by unfavorable Court Ordered Board 8, Care ($28,964) and Tax Intercept Fee ($7,586). -2.17% Unfav. Standard Mail ($13,800) due to loss of business with Oakland County Community Mental Health Authority (OCCMHA); offset by favorable expenditure Mail Handling-Postage Service. Partially offset by favorable Metered Postage $5,200 due to increase in mail pieces processed as metered mail (offset by unfavorable Metered Postage expenditure) and Commission Vending Machines $1,200 due to greater than anticipated vending sales. 28.55% 0.00% 13.24% Fay. Reimb General $379,854 due to grant administrative overhead. Fay. Immunizations $247,601 due to increased demand and higher costs to administer vaccines. Fav. Pneumo Vax 3rd Party $107,266 and Permits $104,553 due to increased demand. Fav. Flu 3rd Party $103,421 due to an increase in the number of individuals utilizing insurance as a form of payment for service. Partially offset by unfav. Administration Fees ($264,367) due to billing methodology between Michigan Department of Health and Human Services and Oakland County Health Div. along with initially overestimated claims, FY16 adjustment to correct budget. Unfav, Diff Between Chg and Init Pay ($166,911) due to the difference between insurance biliing and reimbursements as wail as write-off of significantly older receivables from previous billing contractor. Unfav. Flu Vaccine Fees ($99,201) due to a decrease in the number of individuals utilizing cash and cash equivalent forms of payment for service. 9 of 13 14112015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT HHS - Children's Village ADOPTED BUDGET 2,865,000.00 AMENDED BUDGET 2,865,000.00 FY 2015 ACTUAL 2,954,793.61 AMOUNT FAVORABLE fUNFAVORABLE) PERCENT 89,793.61 3.13% EXPLANATION OF SIGNIFICANT VARIANCES Fay. Board and Care $172,842 due to an increase of in Oakland County DHS wards. Partially offset by unfav. Out County Board and Care ($83,214) due to a reduction in out of County DHS wards along with timing in the receipt of funds as amounts not expected to be received within 60 days are recorded as deferred inflows of resources. Total Charges for Services 100.00% Fav. Educational Training due to revenue received for CPR supplies and equipment rental. -11.40% Unfav. Charges for Services due to less than anticipated court referrals to the Weekend & Weekday Alternative for Misdemeanants (WWAM) program. -20.48% Unfav. Reimbursement General due to cancellation of the Fall Master Gardener Volunteer Program class in order to accommodate program updates. 24.00% Fay. Cremation Approval Fee $62,141 Miscellaneous-Storage/Subpoenas $5,442, Autopsies $4,589, Medical Services $1,161 and FOIA Fees $593 due to higher than anticipated activity. 14.64% Fay. Sale of Licenses $218,336 due to collection efforts by staff partially offset by Animal Sterilization Fees ($57,324), Animal Shots ($15,877) and Adoptions ($10,299) due to a reduction in fees to increase adoptions, especially for hard to place animals. 0.00% 0.00% 30,664.95 6.93% Fay, due to Economic Outlook, Medical Main Street and Salesforce reimbursement for software costs. 7.66% 86.09% Fay, primarily due to Commission Public Telephone revenue greater than anticipated. 85.09% Public Services - Circuit Court Probation Economic Dev. & Comm. Affairs - Adm in Economic Day. & Comm. Affairs - PEDS 353,400.00 442,329.00 472,993.95 HHS - Homeland Security Public Services - Community Corrections Public Services - MSU Extension Public Services - Medical Examiner Public Services - Animal Control 230,000.00 21,000.00 308,000.00 886,496.00 230.000.00 21,000.00 308,000.00 919,496.00 416.33 203,769.15 16,698.25 381,926.11 1,054,129.04 416.33 (26,230.86) (4,301.75) 73,926.11 134,634.04 Total County Executive 12,021,086.00 $ 12,471,516.00 $ 13,426,037.85 $ 954,521.85 Non-Departmental Non-Dept - Charges for Services 712,000.00 $ 714,206.00 1,321,947.67 607,741.67 Total Non-Departmental 712,000.00 $ 714,206.00 $ 1,321,947.67 $ 607,741.67 $ 103,815,319.00 $ 104,987,256.00 $ 112,870,554.10 $ 7,883,298.10 7.51% 10 of 13 1422015
8.43 201,276.07 1,384.23 $ 18,289.67 (1,015.77) 8.43 141,276.07 16,789.67 2.400.00 $ 60,000.00 2,500.00 2,400.00 $ 60,000.00 2,500.00 INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) Sheriff Corrective Services Sheriff investigative/Technical Services Treasurer Clerk/Register of Deeds OTHER REVENUES (670000-695500) Circuit Court-Donations 60,000.00 $ (16,778.00) 76,778.00 $ Economic Development Non-Departmental Total lovestment Income 255,844.74 2,055,844.74 1,800,000.00 1,800,000.00 1,864,900.00 $ 1,864,900.00 $ 2,276,803.14 $ 411,903.14 COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT INDIRECT COST RECOVERY (640100) ADOPTED BUDGET 7,800,000.00 $ AMENDED BUDGET 7,901,908.00 $ AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 7,946,957.39 $ 45,049.39 0.57% Favorable due to increased activity related to construction projects, grants and proprietary funds. -42.32% Unfav. due to investment base. 0.00% 100.00% 235.46% Fav, based on reallocation of interest income for land sale activity. 631.59% Fay. Due to investment base and market rates adjustment. 0.00% 14.21% Favorable due to Market Value Adjustment. 22.09% -21.85% Unfav. due to sufficient grant funding; no additional funding was needed from the Restore Foundation. See expenditure offset in Transfers Out account in the Judicial Administration Division. 18,839.00 Circuit Court-County Auction District Court Probate Court Prosecuting Attorney Sheriff Office Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services-Satellites Sheriff - Emergency Prep and Communications Sheriff - Patrol Services Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer Board of Commissioners 25.75 113.00 6.00 1,553.94 32,059.15 15.80 1,947.71 45.50 433.50 223,629.40 67,354.32 3,490.73 865.20 6,014.76 25.75 113.00 6.00 1,553.94 27,059.15 15.80 1,947.71 45.50 433.50 (2,370.60) 48,515.32 3,490.73 865.20 6,014.76 100.00% 100.00% 100.00% 100.00% Refund of Prior Years Expenditures. 541.18% Fay. Enhancement Funds of $19,559 transferred from Restricted Funds to purchase law enforcement tactical equipment and training; and County Auction proceeds of $7,500. 100.00% 100.00% Refund Prior Years Expenditures. 100.00% 100.00% Refund Prior Years Expenditures. -1.05% Unfav. County Auction of ($6,000); partially offset by Refund of Prior Years Expenditures of $1,607; and Insurance Recoveries of $2,022 related to replacement of helicopter video antenna due to storm damage sustained in prior year. 257.53% Refund of Prior Years Expenditures. 100.00% Fay. due to Cash Overages. 100.00% 100.00% Fay. contributions due to voluntary donations for elected officials fringe benefits. 5,000.00 5,000.00 6,000.00 226,000.00 11 of 13 1432015
Library Board Water Resources Commissioner Management and Budget - Fiscal Services Human Resources Central Services - Support Services Facilities Management Engineering Health Division Children's Village Children's Village - Transfers In Homeland Security Public Services - Community Corrections Public Services - Animal Control-Other Revenues Public Services - Animal Control-Transfers in Economic Development & Comm Affairs Economic Development - Contributions Non Departmental - Donations Non-Dept - Sundry Sheriffs Transfers Treasurers' Transfers Non-Departmental - Transfers In ADOPTED BUDGET 300.00 168,240.00 417,500.00 144,328.00 4,005,543.00 19,179,378.00 AMENDED BUDGET 300.00 1,550.00 5,082,00 155,632.00 194,706.00 417,500.00 690,713.00 4,005,543,00 19,188,790.00 FY 2015 ACTUAL 941.66 501.83 52,661.58 144,705.70 33.51 416.00 247.39 155,632.00 311.82 50,465.52 39,415.73 589,491.09 4,032,847.93 19,193,872.54 AMOUNT FAVORABLE UNFAVORABLE) 941.66 201.83 51,111.58 144,705.70 (5,082.00) 33.51 416.00 247.39 311.82 (144,240.48) (378,08427) (101,221.91) 27,304.93 5,082.54 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 0.00% 100.00% Fay. primarily due to prior year accrual adjustment 0.00% 6728% Fay. County Auction $200 due to greater than anticipated sales of auction items. 0.00% 3297.52% Fav. Prior Years Revenue primarily due to correction for FY 2014 estimated administrative overhead cost distribution. 100.00% Fay. due to Refund Prior Years Expenditure as a result of final cost settlement with Waterford School District for 201312014. -100.00% Unfav. Transfer In from the Children's Village Donations Fund to the Child Care Fund which properly accounts for expenditures eligible for Children's Village Donation funding, Actuals reflected in Non-Departmental. 100.00% 100.00% Fay. due to County Auction. 100,00% Fay. due to Sale of Scrap $225 and Cash Overages $22. 0.00% 100.00% -74.08% Unfav, due to Medical Main Street revenue moved from Donations to Seminars/Conferences to more accurately reflect budget. 0.00% -90.56% Unfav due to less than anticipated Prior Years Adjustments. -14.65% Unfav. due to lower grant match obligation than budgeted. 0.68% 0.03% Favorable due to transfer from the Children's Village donation fund for expenses paid by Child Care Fund. Total Other Revenues 23,926,289.00 $ 24,986,433.00 24,659,099.06 $ (327,333.94) -1.31% 12 of 13 11442015
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2015 YEAR END REPORT ADOPTED BUDGET PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carry forwards Use of Prior Yrs Fund Balance $ 34,115,409.00 Total Planned Use of Fund Balance 34,115,409.00 AMENDED BUDGET 2,552,227.13 37,770,129.00 40,322,356.13 $ AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (2,552,227,13) -100.00% (37,770,129.00) -100.00% $ (40,322,356.13) -100.00% TOTAL GEN. FUND/GEN. PURPOSE REVENUE $ 422,341,962.00 $ 442,949,156.13 $ 413,981,445.78 $ (28,967,710.35) -6.54% 13 of 13 1452015
Judicial Administration Personnel Expenditures $ 8,414,182.00 $ 8,416,452.00 $ 7,726,659.68 $ 690,792.42 Operating Expenditures 110,876.00 374,850.00 213,782.71 161,067.29 Internal Support Expenditures 321,802.00 398,451.00 410,008.04 (11,557.04) Transfer Out 76,778.00 60,000.00 16,778.00 Internal Support Expenditures 161,880.00 165,381.00 149,785.47 15,595.53 COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 8,846,860.00 $ 9,266,531.00 $ 8,409,460.33 $ 8.21% - Fay. due to underfilled and vacant positions. 42.97% - Fav. Expendable Equipment $130,043 due to lower than anticipated use and Fay. Special Projects $93,895 due to the disbibution of Judicial Technology funds from the State and Judge On-Line project (MR #09017) used for courtroom technology improvements. Carry forward requests are included in the year end amendments for these items. Also Fav. Office Suppiies $23,737 due to efforts to reduce spending. These are partially offset by Unfav. Library Continuations ($91,495) due to higher than anticipated use. -2.90% - UnFav. Info Tech Operations ($6,337) and Info Tech Managed Print Svcs ($5,377) due to higher than anticipated use. 0.00% Fay. Transfer Out due to no additional funding being needed from the Restore Foundation donation to cover grant program costs. See Unfav. "Other Revenues" for offset. 857,080.67 9.25% 4.85% - Fay. due to turnover and underfilled positions/vacancies 54.60% - Fav. due to a reduction in the use of Visiting Judges $11,573, Computer Supplies $7,494, Metered Postage $6,425, Expendable Equipment $3,805, Professional Services $3,480, and Equipment Maintenance $3,300 due to lower than anticipated use. 9.43% - Fav. Info Tech Operations $19,904 due to lower than anticipated use; partially offset by Info Tech Managed Print Svcs ($4,229) due to increased activity. Business Division Personnel Expenditures $ 1,748,494.00 $ 1,715,186.00 $ 1,632,036.76 $ 83,149.24 Operating Expenditures 77,234.00 77,234.00 35,067.60 42,166.40 $ 1,987,608.00 $ 1,957,801.00 $ 1,816,889.83 $ 140,911.17 7.20% Civil / Criminal Division Personnel Expenditures $ 1,752,676.00 $ 1,752,676.00 $ 1,827,197.26 $ (74,521.26) -4.25% Unfav. due to overfilled positions/staff changes. Also Unfav. due to an emergency salary position #3806 that is charged to this division, but not budgeted in Salary forecast. Dept. is favorable overall for Personnel controllable category. 11/25/2015 46
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1,409,797.71 70,969.34 Operating Expenditures Internal Support Expenditures Transfers Out 5,221,944.00 5,219,674.00 3,809,876.29 2,236,709.00 2,518,428.00 2,447,458.66 27.01% - Fav. Defense Attorney Fee payments $885,993, Juror Fees and Mileage $308,319, Attorney Fees Mediators $100,950 and Computer Research Service $21,548 due to a decline in caseload. In addition, Fay. Printing $33,021, Metered Postage $30,596, Office Supplies $18,399 due to lower than anticipated use. These are partially offset by Unfav. Prof. Services ($28,986) due to a higher than anticipated use. 2.82% - Fav. Info Tech Operations due to lower than anticipated use. $ 9,211,329.00 $ 9,490,778.00 $ 8,084,532.21 $ 1,406,245.79 14.82% 629,747.78 4,083,523.67 151,757.49 2,034,036.75 $ 10,894,494.00 $ 10,932,827.00 $ 10,303,079.22 $ 13,121,945.00 13,110,606.00 9,027,082.33 1,546,624.00 1,551,607.00 1,399,849.51 4,646,794.00 6,244,382.00 4,210,345.25 $ 30,209,857.00 $ 31,839,422.00 $ 24,940,356.31 $ 5.76% - Fay. due to turnover and underfilled positions/vacancies 31.15% - Fay. due to decrease in placements to State Institutions $3,464,445 and Priv Institutions Residential $347,400. Also, Fav. Professional Services $172,560 and Defense Attorney Fee payments $83,617 due to lower than anticipated use. Offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). 9.78% - Fay. Info Tech Operations due to lower than anticipated use. 0.00% - Fay. primarily due to the Friend of the Court requiring less than anticipated funding. Family Division/Juvenile Maint. Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out 6,899,065.69 21.67% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 22,809,846.00 $ 22,817,141.00 $ 21,487,972.82 $ 1,329,168.18 18,531,999.00 18,782,364.00 13,085,808.93 5,696,555.07 4,267,015.00 4,633,867.00 4,407,101.68 226,765.32 4,646,794.00 6,321,160.00 4,270,345.25 2,050,814.75 $ 50,255,654.00 $ 52,554,532.00 $ 43,251,228.68 $ 9,303,303.32 5.83% 30.33% 4.89% 32.44% 17.70% 11/25/2015 47
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 203,583.00 $ 203,583.00 $ 187,626.02 $ 15,956.98 7.84% Fay. due to turnover and underfilled positions/vacancies. 7,300.00 17,300.00 14,082.22 3,217.78 18.60% Fay. due to a reduction in the use of Visiting Judges $2,917 and Dry Goods and Clothing $300. 1,304.00 (1,304.00) 0.00% Unfav. Info Tech Operations (non-budgeted line item in FY2015) due to printer charges for additional assigned equipment. 0.00% $ 210,883.00 $ 220,883.00 $ 203,012.24 $ 17,870.76 8.09% $ 4,107,055.00 $ 4,107,055.00 $ 3,835,032.27 $ 272,022.73 901,941.00 898,960.00 865,714.88 33,245.12 352,254.00 498,086.00 481,879.88 16,206.12 11,095.00 11,095.00 6.62% Fay. due to turnover and underfilled positions/vacancies. 3.70% Fay. Software Support Maintenance $12,265, Office Supplies $8,540, Professional Services $5,301, Personal Mileage $4,031 due to effort to keep costs down. 3.25% Fay. Info Tech Operations due to lower than anticipated use. 0.00% - Fay. due to sufficient grant funding; transfer of $11,095 not needed from General Fund-Medical Exam line item to the Novi Drug Court Grant Fund (MR14267) to cover the remaining cost of the full-time eligible Probation Officer I position. $ 5,361,250.00 $ 5,515,196.00 $ 5,182,627.03 $ 332,568.97 6.03% $ 1,924,781.00 $ 1,924,781.00 $ 1,858,330.21 $ 66,45019 3.45% - Fay. due to turnover and underfilled positions/vacancies. 631,208.00 633,846.00 561,642.76 72,203.24 11.39% - Fay. Defense Attorney Fees $24,557 due to restructured schedule for defense attorneys. Also Fay. Software Support Maintenance $12,025, Electrical Service $6,165, Printing $6,077, Travel and Conference $3,823 and is due to effort to keep costs down. In addition, fay. Juror Fees and Mileage $4,315, Professional Services $3,007, Expendable Equipment $2,965, and Computer Research Service $2,848 due to lower than anticipated use. 196,123.00 243,247.00 236,446.98 6,800.02 2.80% - Fay. Info Tech Operations due to lower than anticipated use. 0.00% Total Division 2- Clarkston $ 2,752,112.00 $ 2,801,874.00 $ 2,656,419.95 $ 145,454.05 5.19% 11482015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Division 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures ••nn•n••n• • • • dr....Yr...A.++ $ 3,730,634.00 $ 3,730,634.00 $ 3,520,545.14 $ 210,088.86 417,483.00 417,483.00 310,283.74 107,199.26 733,223.00 760,371.00 748,585.09 11,785.91 5.63% Fay. due to turnover and underfilled positions/vacancies. 25.68% Fay. Defense Attorney Fees $25,271 due to a decrease in requests for appointed counsel. Also Fay. Juror Fees and Mileage $19,802, Office Supplies $16,075, Postage-Standard Mailing $8,865, Software Support Maintenance $8,485, Travel and Conference $7,252, Printing $6,400 and Computer Research Service $3,568 due to effort to keep costs down. In addition, Fay. Expendable Equipment $4,180, Bank Charges $3,530 and Laboratory Supplies $3,279 are due to lower than anticipated use. 1.55% - Fay. Info Tech Operations $21,908 and Info Tech Managed Print Svcs $4,452 due to lower than anticipated use; partially offset by Unfav. Equipment Rental ($14,232) due to higher than anticipated use. 0.00% $ 4,881,340.00 $ 4,908,488.00 $ 4,579,413.97 $ 329,074.03 6.70% $ 2,183,425.00 $ 2,183,425.00 $ 2,153,569.09 $ 29,855.91 1.37% - Fay. due to turnover and underfilled positions/vacancies. 479,207.00 495,187.00 525,460.50 (30,273.50) -6.11% - Unfav. Defense Attorney Fees ($41,841) due to an increase in requests for appointed counsel. In addition, Unfav. Interpreter Fees ($11,497) and Equipment Maintenance ($10,128) due to higher than anticipated use; partially offset by Fay. Software Support Maintenance $8,486, Electrical Service $7,371, Office Supplies $6,071, Postage-Standard Mailing $4,990, Personal Mileage $1,954 and Juror Fees and Mileage $1,696 due to lower than anticipated use. 252,899.00 276,678.00 257,727.17 18,950.83 6.85% - Fay. Info Tech Operations due to lower than anticipated use. $ 2,915,531.00 $ 2,955,290.00 $ 2,936,756.76 $ 18,533.24 0.63% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 12,149,478.00 $ 12,149,478.00 $ 11,555,102.73 $ 2,437,139.00 2,462,776.00 2,277,184.10 1,534,499.00 1,778,382.00 1,725,943.12 11,095.00 $ 16,121,116.00 $ 16,401,731.00 $ 15,558,229.95 $ 594,375.27 4.89% 185,591.90 7.54% 52,438.88 2.95% 11,095.00 843,501.05 5.14% 1149015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures Transfer Out $ 2,301,583.00 $ 2,301,583.00 $ 2,263,331.13 $ 38,251.87 1.66% Fay. due to turnover and underfilled positions/vacancies. 29,481.00 29,481.00 6,788.32 22,692.68 76.97% Fay, Library Continuations $10,454 due to efforts to reduce spending, Visiting Judges $7,000 due to the Court limiting the use of visiting judges and Court Reporter Services $3,000 because substitute court reporters are not needed as often due to video courtrooms. 287,098.00 309,817.00 295,034.87 14,782.13 4,77% Fay. Info Tech Operations due to less than anticipated use. $ 2,618,162.00 $ 2,640,881.00 $ 2,565,154.32 $ 75,726.68 2.87% Judicial/Administration Personnel Expenditures Operating Expenditures Estates/Mental Health Personnel Expenditures Operating Expenditures $ 2,022,586.00 $ 2,022,586.00 $ 1,912,283.14 $ 110,302.86 5.45% 709,943.00 850,943.00 873,434.67 (22,491.67) -2.64% Fay. due to turnover and underfilled positions/vacancies. Unfav. Medical Services Guardianship ($13,438), Medical Services Probate Exam ($9,750), Office Supplies (7,704) and Interpreter Fees ($6,047) due to a increased number of case filings and continued high demand for these services; partially offset by Fay. Printing $11,901 and Expendable Equipment $5,153 due to lower than anticipated use. Internal Support Expenditures 626,300.00 706,497.00 673,759.02 32,737.98 4.63% Fav. Info Tech Operations due to less than anticipated use. $ 3,358,829.00 $ 3,580,026.00 $ 3,459,476.83 $ 120,549.17 3.37% Department Total Personnel Expenditures $ 4,324,169.00 $ 4,324,169.00 $ 4,175,614.27 $ 148,554.73 3.44% Operating Expenditures 739,424.00 880,424.00 880,222.99 201.01 0.02% Internal Support Expenditures 913,398.00 1,016,314.00 968,793.89 47,520.11 4.68% Transfer Out - - - $ 5,976,991.00 $ 6,220,907.00 $ 6,024,631.15 $ 196,275.85 3.16% 11/25/2015 50
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ••n••n 1,n••n••n•n•n.....//•n••••nnn•/n•nn•nn•n M.••n•••NY~~~171T.M.,nMn Administration Personnel Expenditures $ 2,182,099.00 $ 2,182,099.00 $ 2,120,776.39 $ 61,322.61 2.81% Favorable due largely to a number of under-filled positions and personnel working across divisional disciplines as assigned. Operating Expenditures 515,213.00 515,213.00 507,737.14 Internal Support Expenditures 1,754,573.00 1,824,982.00 1,821,953.46 7,475.86 1.45% Favorable Witness Fees and Mileage $17,240, Training $16,964, Travel & Conference$15,000, Printing $12,696, Professional Services $10,000, Office Supplies $9,006, Filing Fees $8,683, Expendable Equipment $5,000, Security Supplies $5,000, Personal Mileage $4,530, Membership Dues $3,474 and Micraming & Reproduction $3,098 due to less than anticipated use. Partially offset by Unfavorable Extradition Expense ($47,720), Library Continuations ($36,414) and Expert Witness Fee & Mileage ($12,040) due to increased activity. In addition, Unfavorable Computer Research Service ($5,223) due to vendor billing issues with prior year invoices. 3,028.54 0.17% Favorable overall in Info Tech Managed Print Svcs, Telephone Communications and Motor Pool Fuel Charges, partially offset by unfavorable Info Tech Operations, Motor Pool and Info Tech CLEMIS due to actual usage. Transfers 77,000.00 59,396.48 17,603.52 0.00% Favorable due to lower Byrne Justice Assistance Grant (NET) match requirement. Litigation Personnel Expenditures Operating Expenditures $ 4,451,885.00 $ 4,599,294.00 $ 4,509,863.47 $ 89,430.53 $ 9,569,771.00 $ 9,569,771.00 $ 9,219,623.03 $ 350,147.97 1.94% 3.66% Favorable due largely to a number of undeffilled positions and positions assigned to this division but actually working across divisional disciplines. 33,296.00 33,296.00 27,358.10 5,937.90 17.83% Favorable primarily due to less than anticipated use in Personal Mileage $6,125; partially offset in other divisions. Internal Support Expenditures - - - 0.00% 11/25/2015 51
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Transfers Out 855,589.00 916,176.00 816,733.38 99,442.62 0.00% Favorable due to lower Cooperative Reimbursement Prosecutor (CRP) grant match requirement. Warrants Personnel Expenditures $ 10,458,656.00 $ 10,519,243.00 $ 10,063,714.51 $ 455,528.49 $ 2,152,545.00 $ 2,152,545.00 $ 2,055,130.07 $ 97,414.93 4.33% 4.53% Favorable due largely to a number of underlined positions and positions assigned to this division but actually working across divisional disciplines. 3,199.00 3,199.00 4,194,11 (995.11) -31.11% Unfavorable due to greater than anticipated use in Personal Mileage ($995); offset in other divisions. Overall the department is favorable in this category. 0.00% $ 2,155,744.00 $ 2,155,744.00 $ 2,059,324.18 $ 96,419.82 4.47% $ 1,776,763.00 $ 1,776,763.00 $ 1,680,597.62 $ 96,165.38 5.41% Favorable due largely to a number of undefined positions and positions assigned to this division but actually working across divisional disciplines. 8,458.00 8,458.00 3,970.76 4,487.24 53.05% Favorable due to less than anticipated use in Personal Mileage $3,971; partially-offset in other divisions. 0.00% $ 1,785,221.00 $ 1,785,221.00 $ 1,684,568.38 $ 100,652.62 5.64% Operating Expenditures Internal Support Expenditures Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 15,681,178.00 560,166.00 1,754,573.00 855,589.00 $ 15,681,178.00 560,166.00 1,824,982.00 993,176.00 $ 15,076,127.11 $ 543,260.11 1,821,953.46 876,129.86 605,050.89 16,905.89 3,028.54 117,046.14 3.86% 3.02% 0.17% 11.79% $ 18,851,506.00 $ 19,059,502.00 $ 18,317,470.54 $ 742,031.46 3.89% 11/25/2015 52
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures $ 1,664,024.00 $ 1,664,024.00 $ 1,624,356.23 $ 39,667.77 2.38% Favorable Salaries $14,079 and Overtime of $12,843 due to turnover. Also, overall favorability of Fringe Benefits of $12,746 due to Retirement $15,674; Social Security of $2,809; and Overtime Fringes of $4,387; partially offset by unfavorable Hospitalization of ($10,124). Operating Expenditures 68,236.00 68,236.00 61,452.04 6,783.96 9.94% Favorable Contracted Services $11,350 and Office Supplies $17,850 due to less activity; partially offset by unfavorable Materials and Supplies ($14,641) and Communications ($7,069) due to increased use. Internal Support Expenditures 318,690.00 318,690.00 465,903.75 (147,213.75) -46.19% Unfavorable Info. Tech. Operations of ($136,687) and Motor Pool of ($18,865) due to budget allocations between Sheriffs Office divisions. Partially offset by favorable Insurance Fund of $4,417; Telephones of $1,896 and Motor Pool Fuel of $2,026 due to less than anticipated use. Transfers Out 0.00% $ 2,050,950.00 $ 2,050,950.00 $ 2,151,712.02 $ (100,762.02) -4.91% 30,244,662.00 $ 31,235,436.00 $ 30,402,141.99 Administrative Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Corrective Services Personnel Expenditures 11/25/2015 92,921.68 4.49% Favorable due to turnover. (248,382.53) -16.56% Unfavorable largely in Deputy Supplies of ($243,243) and Uniforms of ($85,899) due to firearm and uniform replacements; partially offset by favorable Printing $41,085; Uniform Cleaning $25,402 and Office Supplies $14,272 due to less than anticipated use. 50.65% Favorable Info Tech Operations $139,700; partially offset by unfavorable Info Tech Managed Print Svcs of ($19,391) based on actual usage. 0.00% 833,294.01 2.67% Favorable salary expense of $2,297,886 and fringe benefits of $76,007 is due to the large number of vacancies and deputies on short term leave or worker's compensation. This is partially offset by unfavorable Overtime usage of ($1,540,598) to cover the vacant positions. The two Corrections Divisions currently have 15 employees on disability and 17 vacant positions. The vacancy rate is declining as more deputies complete the Corrections Academy and others return from disability. New-deputies are required to complete 13 weeks of additional training and certification prior to assuming official duties. Hiring, training and retaining Corrections Deputies, and filling-in for deputies on disability is the major factor contributing to the high use of overtime. 53 $ 2,055,342.00 $ 2,067,480.00 $ 1,974,558.32 1,207,738.00 1,499,561.97 1,747,944.50 237,537.00 237,537.00 117,228.17 120,308.83 $ 3,500,617.00 $ 3,804,578.97 $ 3,839,730.99 $ (35,152.02) -0.92%
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 7.39% Favorable largely in Contracted Services of $553,364 related to savings in the Jail Food and Jail Clinic contracts. Also, favorable Laundry and Cleaning $25,540, Transportation of Prisoners $21,209, Bedding and Linen $20,000, Computer Supplies $19,616, Groceries $10,000, Drug Testing $9,950, Provisions $9,808, Dry Goods and Clothing $6,399, Office Suppfies $3,434, Personal Mileage $2,142 and Printing $1,685; partially offset by unfavorable for Officer Training of ($62,902), Other Expendable Equipment of ($29,397), Equipment Maintenance of ($12,050), Culinary Supplies of ($7,265), Custodial Supplies of ($6,013), Interpreter Fees of ($4,700); all based on actual usage. Also, unfavorable Adjustment of Prior Years Revenue of ($3,435) and Encumbrances of ($17,328) for bedding and linen. Operating Expenditures 8,231,031.00 7,429,279.00 6,880,279.29 548,999.71 Internal Support Expenditures Transfers Out 7,095,128.00 7,503,187.00 18,962.00 7,300,417.19 18,962.00 202,769.81 2.70% Favorable in Info. Tech. Operations $204,594, Info. Tech. Managed Print Service of $35,728, Motor Pool Fuel $9,713, Radio Communications $335; partially offset by unfavorable Info. Tech. CLEM'S ($24,364); Maintenance Dept. Charges ($5,450); Motor Pool of ($17,786) attributable to actual usage between divisions. 0.00% Corrective Services-Satellites Personnel Expenditures Operating Expenditures $ 45,570,821.00 $ 46,186,864.00 $ 44,601,800.47 $ 1,585,063.53 3.43% $ 11,520,119.00 $ 11,667,356.00 $ 13,143,726.63 $ (1,476,370.63) -12.65% Unfavorable due to increased usage of overtime at the Corrective Services Satellite facilities ($1,216,911) caused by Hospital Watch, vacant positions, prisoner transport, employee disability and other leaves, security at Animal Control and East Annex; and overtime related fringe benefits ($443,785). Partially offset by favorable regular salaries of $184,326. Hiring, training and retaining Corrections Deputies and filling-in for deputies out on disability has been a major factor contributing to the high use of overtime. 80,750.00 90,692.00 49,138.78 41,553.22 45.82% Favorable Laundry and Cleaning $25,323, Deputy Supplies of $6,346, Printing of $4,250; Equipment Maintenance of $4,192, Uniforms $3,596, Bedding and Linen of $2,000 and Dry Goods and Clothing of $988 due to less than anticipate use; partially offset by unfavorable Travel Employee Taxable Meals of ($4,084) Custodial Supplies of ($854); and Office Supplies of ($204) all based on actual usage. 54 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE Transfers Out AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 988,805.90 (2,004.90) -0.20% Unfavorable Info. Tech. Operations ($2,319) Motor Pool ($13,320), Telephones ($139), Info, Tech. Managed Print Svc. ($311); partially offset by favorable Motor Pool Fuel Charges $13,951 and Insurance Fund of $133 due to usage. 0.00% ADOPTED AMENDED BUDGET BUDGET Internal Support Expenditures 979,245.00 986,801.00 $ 12,580,114.00 $ 12,744,849.00 $ 14,181,671.31 $ (1,436,822.31) -11.27% Emergency Response and Preparedness Personnel Expenditures $ 7,165,249.00 $ 7,569,378.00 $ 7,386,308.68 $ 183,069.32 2.42% Favorable salaries of $411,495 due to turnover and vacancies; including 3 vacancies in Dispatch; partially offset by unfavorable overtime of ($193,836); and fringe benefits of ($34,590). Operating Expenditures 1,064,122.00 1,097,254.00 791,200.00 306,054.00 27.89% Favorable Fees Civil Services expense of $313,183 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 $29,921 is impacted by lower number of new employee hires, Software Support Maintenance $28,274, Uniforms $9,979, Deputy Supplies $2,250, Provisions $313, Professional Services $1,380 was impacted by the privatization of the Jail Clinic and the Pro-Q software and protocol audit and Printing of $510. Partially offset by unfavorable Officer Training of ($46,404), Equipment Rental ($6,300), Equipment Maintenance ($12,209), Personal Mileage ($1,204), Adjustment of Prior Years Expense of ($2,258), Office Supplies ($9,746), Auction Expense of ($930) and Training Educational Supplies of ($705) all based on actual usage. Internal Support Expenditures Transfers Out 146,042.00 146,042.00 158,298.00 (12,256.00) -8.39% Unfavorable in Info. Tech. Operations ($9,307), Radio Communications ($8,754), Telephone Communications ($4,292) and Info. Tech. Managed Print Services ($7,007). Partially offset by favorable Equipment Rental of $17,104; all due to usage. 0.00% $ 8,375,413.00 $ 8,812,674.00 $ 8,335,806.68 $ 476,867.32 5.41% 55 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $45,047,404 $ 45,764,915.00 $ 44,997,043.68 $ 767,871.32 1.68% Favorable salaries of $807,917 and fringe benefits of $138,990 due to turnover and vacancies. Partially offset by unfavorable Overtime of ($179,036). 647,278.00 1,886,060.00 671,701.65 1,214,358.35 64.39% Favorable Misc. Capital Outlay $749,237 for the replacement and enhancement of the Microwave Downlink System damaged by lightning; this amount is requested to be carried forward. Also favorable, Deputy Supplies $114,016, Other Expendable Equipment $91,471, Equipment Maintenance $73,420, Gas Oil and Grease $47,463, Uniforms $45,721, Equipment Rental $35,312, Officers Training $8,910, Office Supplies $8,1383, Uniform Cleaning $3,112, Diving Supplies $2,482, Custodial Supplies $1,215, Medical Supplies $500, Training and Educational Supplies $421 largely offset by expenditures in other divisions, Electrical Svc. $1,331, Building Maintenance $18,399, Property Taxes $27,878, Insurance $1,139, Auction Expense $1,000, Contracted Svcs. $4,926, Travel and Conference $1,000, and Communications $613 due to less use; partially offset by unfavorable Towing and Storage Fees ($14,842) due to higher numbers of vehicles being towed during road patrol activity, Clothing Allowance ($4,913), K-9 Program ($2,099), Rent of ($535) and Fuel Oil/Natural Gas of ($906) for utility cost for the Elizabeth Lake Road Storage Facility. Carry forward requests for Officers Training and Expendable Equipment per MR #15207 are included in the Year End report. — Patrol Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 4,838,736.00 4,806,573,00 4,703,442.42 103,130.58 2.15% Favorable largely in Motor Pool Fuel Charges $112,784, Equipment Rental $57,278, Insurance Fund $55,650, and Telephone Communications $12,654 due to usage. Partially offset by unfavorable Radio Communications ($45,069), Building Space of ($25,017), Motor Pool ($42,502), Info. Tech. ($14,487), Info. Tech. CLEMIS ($3,337), Info. Tech. Managed Print Svcs. ($4,002) and Info. Tech, Operations ($821). Transfers Out 40,595.00 361,097.00 361,097.00 0.00% $ 50,574,013.00 $ 52,818,645.00 $ 50,733,284.75 $ 2,085,360.25 3.95% 56 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES — Investigative/Forensic Svcs Personnel Expenditures $ 7,858,524.00 $ 7,870,662.00 $ 8,310,108.68 $ (439,446.68) -5.58% Unfavorable salaries and fringe benefits of ($222,546) largely due to turnover and overtime fringes, in addition unfavorable overtime of ($216,900). Operating Expenditures 970,133.00 1,255,133.00 1232,924.89 22,208.11 1.77% Favorable Contracted Services $91,070, Evidence Fund NET $50,819, Laboratory Supplies $29,518, Fingerprint Supplies of $10,000, Software Support Maintenance $16,123, Equipment Rental $12,000, Extradition Expense $11,943, Liquor and Gambling Evidence $7,299, Communications $5,312, Other Expendable Equipment $5,880, Photographic Supplies $3,778, Clothing Allowance $2,220, Membership Dues $3,124, Printing $5,100 due to actual usage. Partially offset by unfav. Professional Services ($71,300), Equipment Maintenance ($21,987) reflects increased spending for maintenance agreements on DNA Lab Equipment; Forensic Lab Enhancements ($88,760), Material and Supplies ($33,361), Drug Testing ($5,364), Travel and Conference ($4,090), Auction Expense ($2,417), Miscellaneous ($950), Personal Mileage ($406), Travel Employee Taxable Meals ($942), Bank charges ($244); the overall operating variances are largely related to the delay and certification of the DNA Laboratory. (90,306.56) -4.34% Unfavorable Info Tech Operations ($111,980), Motor Pool ($79,703) and Info. Tech. Managed Print Services of ($14,006); partially offset by favorable Motor Pool Fuel Charges $50,560, Info. Tech. CLEMIS $39,928, Insurance Fund $16,840, Telephone Communications $4,243 and Radio Communications $3,812; all due to usage. Carry forward requests for Motor Pool per MR* 15207 and Info Tech CLEMIS for Livescan equipment replacement are included in the Year End report 53,468.71 9.32% Favorable due to lower Byrne NET required grant match obligation than budgeted. Internal Support Expenditures 2,025,602.00 2,078,485.00 2,168,791.56 Transfers Out 334,086.00 573,524.00 520,055.29 $ 11,188,345.00 $ 11,777,804.00 $ 12,231,880.42 $ (454,076.42) -3.86% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 105,555,324.00 12,269,288.00 15,640,980.00 374,681.00 $ 107,839,251.00 $ 107,838,244.21 13,326,215.97 11,434,641.15 16,077,315.00 15,902,886.99 953,583.00 900,114.29 1,006.79 1,891,574.82 174,428,01 53,468.71 0.00% 14.19% 1.08% 0.00% $ 133,840,273.00 $ 138,196,364.97 $ 136,075,886.64 $ 2,120,478.33 1.53% 57 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 746,428.00 $ 746,428.00 $ 708,108.81 $ 38,319.19 5.13% Fay. due to vacant position. Operating Expenditures 52,300.00 52,300.00 20,224.30 32,075.70 61.33% Fay, Printing County Directory $11,115, Office Supplies $8,027, Printing $4,868, Travel & Conference $2,851, Workshops & Meeting $2,000 and Expendable Equipment $1,000 due to less than anticipated use. Internal Support Expenditures 63,733.00 67,092.00 62,290.18 4,801.82 7.16% Fay. IT Operations based upon usage. Transfers Out 0.00% $ 862,461.00 $ 865,820.00 $ 790,623.29 $ 75,196.71 8.69% County Clerk (Vital Stats & Legal Rec's) Personnel Expenditures $ 3,502,039.00 $ 3,460,263.00 $ 2,887,141.40 $ 573,121.60 16.56% Fay. due to turnover, underlined, vacant and part-time positions. Operating Expenditures 303,896.00 296,239.00 190,004.47 106,234.53 35.86% Fay. Court Transcripts $32,644 due to prosecutors ordering fewer transcripts; Professional Services $39,292, Office Supplies $24,844, Personal Mileage $5,223, Travel & Conference $3,520, Equipment Maintenance $3,160 and Membership Dues $2,325 due to less than anticipated use. Partially offset by unfavorable Charge Card Fee ($5,921) due to increased activity. Internal Support Expenditures 606,402.00 790,984.00 792,642.26 (1,658.26) -0.21% Unfav. IT Operations ($3,930) due to increased activity. Partially offset by Telephone Communications $1,885 due to less than anticipated usage. Transfers Out 0.00% $ 4,412,337.00 $ 4,547,486.00 $ 3,869,788.13 $ 677,697.87 14.90% 11/25/2015 58
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES CLERKIREGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures $ 817,875.00 $ 817,875.00 $ 656,116.78 $ 161,758.22 19.78% Fay. due to turnover and underfilled positions. Operating Expenditures 779,078.00 779,078.00 573,649.34 205,428.66 26.37% Fay. Primarily due to less than anticipated use in Election Supplies $189,798. Internal Support Expenditures 260,040.00 Transfers Out 278,873.00 280,148.40 (1,275.40) -0.46% Unfav. Telephone Communications ($11,015) due to increased activity. Partially offset by favorable, Info Tech Operations $6,514 and Info Tech Managed Print Svcs $3,225 due to less than anticipated use. 0.00% $ 1,856,993.00 $ 1,875,826.00 $ 1,509,914.52 $ 365,911.48 19.51% Register of Deeds (and Micrographics) Personnel Expenditures $ 2,468,334.00 $ 2,468,334.00 $ 2,075,484.10 $ 392,849.90 Operating Expenditures 265,494.00 265,494.00 $ 209,035.62 56,458.38 15.92% Fav. due to underfilled, part-time and vacant positions. 21.27% Fay. Metered Postage $23,875, Professional Services $22,194 and Office Supplies $20,278 due to less than anticipated use. Partially offset by unfavorable Maintenance Contract ($8,542) and Material and Supplies ($6,881) due to increased activity. Internal Support Expenditures 232,354.00 232,446.00 $ 229,326.57 Transfers Out 3,119.43 1.34% Fay. Equipment Rental and Info Tech Managed Print Svc due to less than anticipated use. 0.00% Jury Commission Personnel Expenditures Operating Expenditures $ 2,966,182.00 $ 2,966,274.00 $ 2,513,846.29 $ 452,427.71 15.25% $ 17,522.00 $ 17,522.00 $ 13,321.00 $ 4,201.00 23.98% Fav. due to recently vacated PTNE position. 68,776.00 68,776.00 59,804.99 8,971.01 13.04% Fay. Metered Postage $8,652 and Miscellaneous $1,000 due to less than anticipated use. Partially offset by unfavorable Printing ($745) due to increased activity. Internal Support Expenditures 31,537.00 31,844.00 31,449.89 394.11 1.24% Fay. IT Operations due to usage activity. 11/25/2015 59
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 117,835.00 $ 118,142.00 $ 104,575.88 $ 13,566.12 11.48% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 7,552,198.00 $ 1,469,544.00 1,194,066.00 7,510,422.00 5 6,340,172.09 $ 1,170,249.91 1,461,887.00 1,052,718.72 $ 409,168.28 1,401,239.00 1,395,857.30 5 5,381.70 15.58% 27.99% 0.38% 0.00% $10,215,808.00 $ 10,373,548.00 $ 8,788,748.11 $ 1,584,799.89 15.28% 11/25/2015 60
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,204,451.04 $ 3,204,451.00 $ 3,047,508.66 $ 156,942.34 4.90% - Fay. Due to vacant and underfilled positions. Operating Expenditures 4,605,440.00 4,659,340.00 4,604,179.66 55,160.34 1.18% - Fay. Title Search $315,400, Fees Civil Service $128,090, Computer Supplies $14,497, Twp & City Treas Bonds $9,499, Advertising $5,208, Office Supplies $4,507, Membership Dues $3,221, Personal Mileage $2,692, Tax Collection Supplies $1,400 and Rent $1,135 due to less than anticipated use. In addition, favorable variance for Software Rental Lease Purchase $56,054 due to the Check Writing Software purchase less than intially estimated. A Carryforward request is included in the Year End report for the purchase of Debt Management Software; to be reappropriated to the Software Rental Lease Purchase account. Partially offset by unfavorable, Contracted Services ($465,311), Register of Deeds ($6,991), Travel and Conference ($3,426), Recording Fees ($3,020), Recording Fee-Forfeiture Cert ($1,847), Foreclosure Notification ($1,747), Metered Postage ($1,200) and Printing ($1,178) due to increased activity. Internal Support Expenditures Transfers Out Division Total Department Total 557,631.00 1,230,218.00 1,230,200.23 17.77 0.00% - 120,000.00 1,207,223.00 1,207,223.00 0.00% ---------- -- $ 8,487,522.00 $ 10,301,232.00 $ 10,089,111.55 $ 212,120.45 2.06% -- $ 8,487,522.00 $ 10,301,232.00 $ 10,089,111.55 $ 212,120.45 2.06% 11/25/2015 61
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,060,511.00 $2,031,957.00 $ 1,952,742.24 $ 79,214.76 3.90% - Fay. due to turnover and underfilled positions. Internal Support Expenditures 187,067.00 206,622.00 $ 196,305.53 86,049.85 16.56% - Fay. Workshops and Meetings $18,177, Special Projects $14,940, Personal Mileage $10,592, Travel and Conference $9,384, Legal Expense $8,000, Legislative Expense $7,940, Prof Serv Annual Audit $7,000, Professional Services $4,702 and Printing $4,607 due to less than anticipated use. Partially offset by unfavorable Special Event Program costs ($2,827) due to increased activity for plaques, awards and related shipping costs. 10,316.47 4.99% - Fay. Info Tech Operations based upon usage. Operating Expenditures 475,305.00 519,604.99 $ 433,555.14 $ 2,722,883.00 $ 2,758,183.99 $ 2,582,602.91 $ 175,581,08 6.37% Department Total Personnel Expenditures $ 2,060,511.00 $ 2,031,957.00 $ 1,952,742.24 $ 79,214.76 3.90% Operating Expenditures 475,305.00 519,604.99 433,555.14 86,049.85 16.56% Internal Support Expenditures 187,067.00 206,622.00 196,305.53 10,316.47 4.99% $ 2,722,883.00 $ 2,758,183.99 $2,582,602,91 $ 175,581.08 6.37% 11/25/2015 62
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES mwnyernw...n•n••n..w.e.n., ...***.r0.•••4 Library Board Personnel Expenditures $ 535,842.00 $ 487,751.00 $ 479,279.42 $ 8,471.58 1.74% Fay. due to vacant part-time non-eligible (PTNE) position. Operating Expenditures Internal Support Expenditures 371,528.00 371,528.00 358,259.82 427,153.00 444,108.00 435,473.41 3,268.18 0.88% Fav. Computer Research Service $3,671, Office Supplies $3,370, Software Support Maintenance $1,709, Workshops and Meeting $1,574, Travel and Conference $1,500, Fees-Per Diem $1,439 and Special Projects $980 due to less than anticipated use. Partially offset by unfavorable variance in Library Continuations ($12,650) due to increased activity on court and legislative updates. 8,634.59 1.94% Fay. Info Tech Operations $8,508 due to less than anticipated usage. Transfers $ 1,334,523.00 $ 1,303,387.00 $ 1,283,012.55 $ 20,374.35 1.56% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 535,842.00 $ 487,751.00 $ 479,279.42 $ 371,528.00 371,528.00 368,259.82 427,153.00 444,108.00 435,473.41 8,471.58 1.74% 3,268.18 0.88% 8,634.59 1.94% $ 1,334,523.00 $ 1,303,387.00 $ 1,283,012.65 $ 20,374.35 1.56% 11/25/2015 63
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 208,781.00 $ 208,781.00 $ 208,719.26 $ 61.74 0.03% 72,135.67 18.98% Fay - Professional Services $34,728 and Professional SVC-Consultants $15,000 due to less spending on these services related to soil erosion and environmental issues. Fay - Training Education Supplies $8,005 based on Environmental Unit spending less on education materials to train the public on environmental issues. Fay - Expendable Equipment Expense $6,828 due to actual spending needs on these items. Fav - Workshops & Meeting $5,700 based on required needs to maintain knowledge of drain and water issues. Fav - Training $5,000 based on less spending for ISO and hazardous material training. Eav - Uniforms $4,700 a result of Soil Erosion spending less on jackets, overalls and logo patches. Fav - Publishing Legal Notices $3,000 a result of a decrease in the work that requires public notice ads. Fav - Equipment Rental $2,456 due to a decrease in specialty equipment needed for projects that don't pertain to any assignable drain, lake, water or sewer system. Fay - Laboratory Fees $2,000 because Environmental Unit was able to charge water samples directly to various systems. Fay - Communications $1,452 a result of a decrease in the use of the Genesys tele-conferencing system. Fav - Printing $11,386, Material and Supplies $5,970, Membership Dues $3,368, Periodicals Books $1,351 and Employee Footwear $1,232 the result of less demand for these items. Unfav - Office Supplies ($17,606) based on actual office supply needs. Unfav - Stream Gauge Program ($10,249) a result of the Environmental Unit spending more on this required Michigan DEQ program. Unfav - Metered Postage ($5,145) due to increased usage. Unfav - Adjustment Prior Years Expense ($4,248) due to the use of Infrastructure Maintenance funds to close and pay legal expenses for the Lewand Drain Construction fund and McPherson Drain Construction fund. Unfav - Travel and Conference ($2,663) due to budget amount less than anticipated needs to maintain knowledge of drain and water issues. Unfav - Personal Mileage ($1,197). 569.56 0.01% Fav - Drain Equipment $13,586 partially offset by unfav - Telephone Communications ($6,484) and Info Tech Managed Print SVCS ($5,701) a result of actual spending higher than anticipated. Operating Expenditures 587,975.0 379,975.00 307,839.33 Internal Support Expenditures 4,203,322.00 4,838,138.00 4,837,568.44 11/25/2015 64
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Transfers 56,165.00 56,155.00 41,133.94 15,031.06 26.76% Fay - Operating Transfers Out $3,156 is offset in the Drain Equipment line item for the Chapter 4 & 18 drain payment of principal and interest on the drain storage building, $7,627 utilized for Construction Drain Maintenance Unit allocation and $4,248 is offset in Adjustment Prior Years Expense to close and pay legal expenses for the Lewand Drain Construction fund and the McPherson Drain Construction fund. Division Total $ 5,056,243.00 $ 5,483,059.00 $ 5,395,260.97 $ 87,798.03 1.60% Department Total $ 5,056,243.00 $ 5,483,059.00 $ 5,395,260.97 $ 87,798.03 1.60% 11/25/2015 65
$ 2,794,855.00 $ 3,244,226.00 $ 2,787,348.23 $ 456,877.77 14.08% $ 1,491,884.00 $ 1,496,222.00 $ 1,518,034.07 $ (21,812.07) -1.46% Unfav. Fringe Benefits ($11,451) due to actuals higher than budget and Salaries ($10,361) due to 4/40 work schedules. Operating Expenditures Internal Support Expenditures Compliance Office Personnel Expenditures 694,449.00 249,071.66 434,303.00 437,459.92 -0.73% - Unfav. Motor Pool ($5,494) based on usage; partially offset by fay. Info Tech Operations $2,018 due to lower than anticipated use. 282,944.00 445,377.34 64.13% - Fay. Professional Services $414,553 due to Detroit Water & Sewerage Department (DVVSD) alternative study no longer considered necessary. Additional favorability from Printing $23,840, Special Projects $13,948, Metered Postage $8419, Travel and Conference $5,700, Office Supplies $3,957 and Membership Dues $2,302 due to less than anticipated use. 399,485.00 (3,156.92) ADOPTED BUDGET COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT AMENDED FY 2015 FAVORABLE BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,112,426.00 $ 2,115,474.00 2,100,816.65 $ 14,657.35 0.69% - Fay. due to turnover. Operating Expenditures 49,252.00 49,952.84 19,643.41 30,309.43 60.68% Fay. Professional Services $21,547, Office Supplies $3,401, Expendable Equipment $2,085, Printing $1,501, Membership Dues $606 and Travel and Conference $444 due to less than anticipated use. Internal Support Expenditures 179,751.00 188,391.00 176,612.57 11,778.43 6.25% Fay. Info Tech Operations $9,008 and Info Tech Managed Print Svcs $1,942 based on usage. $ 1,720,887.00 $ 1,734,565.84 $ 1,714,290.05 $ 20,275.79 1.17% 7,715.86 0.38% - Fay. due to vacant and under filled positions. 50,001.03 48.86% - Fay. Software Support Maintenance $28,200 due to implementation timing of FOIA software and licenses. Additional favorability from Computer Research Service $6,136, Personal Mileage $3,171, Computer Supplies $2,431, Periodicals Books Publ Sub $2,400, Membership Dues $1,837, Travel and Conference $1,541, Professional Services $1,500 and Court Cost $1,048 due to less than anticipated use. Corporation Counsel Personnel Expenditures $ 2,013,215.00 $ 2,013,215.00 $ 2,005,499.14 $ Operating Expenditures 59,133.00 102,333.00 52,331.97 66 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 192,346.00 214,312.00 205,506.30 8,805.70 4.11% - Fav. Info Tech Operations $6,622 and Info Tech Managed Print Svcs $1,900 based on usage. $ 2,264,694.00 $ 2,329,860.00 $ 2,263,337.41 $ 66,522.59 Department Total Personnel Expenditures $ 5,617,525.00 $ 5,624,911.00 $ 5,624,349.86 $ 561.14 Operating Expenditures 391,329.00 $ 846,734.84 321,047.04 525,687.80 Internal Support Expenditures 771,582.00 837,006.00 819,578.79 17,427.21 Transfers Out - - $ 6,780,436.00 $ 7,308,651.84 $ 6,764,975.69 $ 543,676.15 2.86% 0.01% 62.08% 2.08% 7.44% 67 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Equalization Personnel Expenditures $ 220,181.00 $ 220,181.00 $ 216,621.52 $ 3,559.48 1.62% Fay. fringe benefits due to a change in the number of dependents. 4,017.00 4,017.00 4,587.61 (570.61) -14.20% Unfav. Training ($1,774) and Workshops and Meeting ($466) for attendance at GFOA, MGFOA and Governing training summits which are dependent on association's choice of location. Partially offset by fay. Personal Mileage $529, Printing $425, Travel and Conference $385, Membership Dues $230 and Office Supplies $100 due to efforts to reduce spending. 12,739.00 12,739.00 12,739.92 (0.92) -0.01% $ 236,937.00 $ 236,937,00 $ 233,949.05 $ 2,987.95 1.26% $ 7,991,445.00 $ 7,991,445.00 $ 6,734,807.36 $ 1,256,637.64 15.72% Fav. due to vacancies and under filled positions. Operating Expenditures 431,404.00 431,404.00 329,765.62 101,638.38 23.56% Fay, Professional Services $49,865, Printing $25,064, Office Supplies $12,150, Metered Postage $9,630, Personal Mileage $6,715, Travel and Conference $5,474 and Equipment Maintenance $800 due to efforts to reduce spending; partially offset by unfav. Membership Dues ($4,992) and Expendable Equipment ($3,530) due to increased use. Internal Support Expenditures 864,152.00 1,155,082.00 1,102,761.08 52,320.92 4.53% Fav. Info Tech Operations $55,330 based on usage; partially offset by unfav. Info Tech Managed Print Svcs ($2,402) due to lower than anticipated use. Transfers Out 0.00% $9,287,001.00 $9,577,931.00 $ 8,167,334.06 $ 1,410,596.94 14.73% Fiscal Services Personnel Expenditures $ 7,739,088.00 $ 7,739,088.00 $ 7,086,480.92 $ 652,607.08 8.43% Fay, due to vacancies and under filled positions. 94,174.94 24,23% Fay. Professional Services $30,904, Metered Postage $28,542, Printing $18,625, Office Supplies $8,695 and Training $5,863 due to efforts to reduce spending. Operating Expenditures 388,600.00 388,600.00 294,425.06 68 11/25/2015
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2015 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 1,228,987.00 1,591,648.00 1,476,576.67 115,071.33 7.23% Fay. Info Tech Operations $118,507 due to less than anticipated use; partially offset by unfav. Info Tech Managed Print Svcs ($3,461) based on printing activity fluctuations. $ 9,356,675.00 $ 9,719,336.00 $ 8,857,482.65 $ 861,853.35 8.87% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 15,950,714.00 824,021.00 2,105,878.00 $ 15,950,714.00 $ 14,037,909.80 $ 1,912,804.20 824,021.00 628,778.29 195,242.71 2,759,459.00 2,592,077.67 167,391,33 11.99% 23.69% 6.07% 0.00% $ 18,880,613.00 $ 19,534,204.00 $ 17,258,765.76 $ 2,275,438,24 11.65% 69 11/25/2015
ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAL COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures $ 215,082.00 $ 215,082.00 $ 215,739.65 $ (657.65) -0.31% Unfav. - Salaries ($1,200) partially offset by favorable Fringe Benefits $500. 3,298.00 3,298.00 526.88 2,771.12 84.02% Fay. - Travel and Conference primarily due to less than anticipated travel. 9,121.00 9,121.00 11,284.45 (2,143.45) -23.50% Unfav. - Motor Pool ($2,200) due to greater than anticipated expenses. $ 227,501.00 $ 227,501.00 $ 227,530.98 $ (29.98) -0.01% $ 1,134,895.00 $ 1,134,895.00 $ 1,108,620.94 $ 26,274.06 2.32% Fay. - due to Full Time Eligible (FTE) position filled with Part Time Non-Eligible (PTNE) employees and due to vacant Part Time Non-Eligible (PTNE) Student position. 400,622.00 396,672.00 337,545.28 59,126.72 14.91% Fay. - Mail Handling-Postage Svc $36,900 due to loss of business with Oakland County Community Mental Health Authority (OCCMHA) (offset by unfavorable revenue-Standard Mail) , Equipment Maintenance $8,700 due to less than anticipated equipment repairs, Maintenance Contract $7,400 due to the OmniRim Record Retention inventory system software maintenance contract paid by IT and charged back to the department through internal billing, Office Supplies $7,000 due to less than anticipated supplies needed and Auction Expense $3,000 due to less than anticipated general fund auction expenses. Partially offset by unfav. ($4,000) Metered Postage due to increase in the number of mail pieces being metered. Operating Expenditures Internal Support Expenditures Transfers Out Support Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 664,343.00 736,980.00 $ 734,823.28 2,156.72 $ 2,199,860.00 $ 2,268,547.00 $ 2,180,989.50 $ 87,557.50 0.29% Fav. - Motor Pool Fuel Charges $2,100 due to lower fuel costs. 0,00% 3.86% Transfers Out Department Total Personnel Expenditures $ 1,349,977.00 $ 1,349,977.00 $ 1,324,360.59 $ Operating Expenditures 403,920.00 399,970.00 338,072.16 Internal Support Expenditures 673,464.00 746,101.00 746,087.73 Transfers Out - - - 25,616.41 1.90% 61,897.84 15.48% 13.27 0.00% 0.00% 11/25/2015 $ 2,427,361.00 $ 2,496,048.00 $ 2,408,520.48 $ 87,527.52 3.51% 70
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 198,756.00 $ 198,756.00 $ 199,150.91 $ (394,91) -0.20% Unfav. primarily due to Salaries as a result of one extra day of pay within the scheduled payroll period. 5,764.00 5,764.00 2,630.69 3,133.31 54.36% Fay. Travel and Conference $1,040; Printing $881; Periodicals Books Publ Sub $500; and Personal Mileage $368 due to less than anticipated usage. Internal Support Expenditures 19,167.00 19,167.00 13,803.74 5,363.26 27.98% Fay. Info Tech Operations based on actual usage. $ 223,687.00 $ 223,687.00 $ 215,585.34 $ 8,101.66 3.62% Facilities Engineering Personnel Expenditures $ 780,420.00 $ 780,420.00 $ 722,636.26 $ 57,783.74 7.40% Fay. due to underfilled positions. Operating Expenditures Internal Support Expenditures 168,682.00 192,682.00 195,048.05 (2,366.05) -1.23% Unfav. Professional Services ($6,694) due to feasibility costs of potential capital projects as well as Travel and Conference ($4,057) based on actual usage. Partially offset by fay. Licenses and Permits $2,612; Software Support Maintenance $2,200; Personal Mileage $2,012; and Expendable Equipment $1,362 based on actual usage. 53,725.00 59,489.00 59,770.83 (281.83) -0.47% Unfav. primarily due to Motor Pool based on actual usage. $ 1,002,827.00 $ 1,032,591.00 $ 977,455.14 $ 55,135.86 5.34% Department Total Personnel Expenditures $ 979,176.00 $ 979,176.00 $ 921,787.17 $ 57,388.83 5.86% Operating Expenditures 174,446.00 198,446.00 197,678.74 767.26 0.39% Internal Support Expenditures 72,892.00 78,656.00 73,574.57 5,081.43 6.46% $1,226,514.00 $1,256,278.00 $ 1,193,040.48 $ 63,237.52 5.03% 11/25/2015 71
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures 736,771.00 $ 736,771.00 $ 591,778.96 $ 144,992.04 19.68% Fay. due to part time positions and turnover. Operating Expenditures 287,622.00 277,622.00 167,258.42 110,363.58 39.75% Fay. Legal Services $69,381, Professional Services $23,002, Fees - Per Diems $12,223, Membership Dues $3,240, Court Reporter Services $3,093, Employee Med Exams ADA $2,000 and Travel and Conference $1,229 due to less than anticipated use; partially offset by unfav. Printing ($3,263) due to additional printing requirements for employee policy notification packets and Merit System documents. Internal Support Expenditures Transfers Out Workforce Management Personnel Expenditures Operating Expenditures 34,874.00 43,751.00 42,190.11 1,560.89 3.57% Fay. Telephone Communications $1,561 based on usage. 10,000.00 10,000.00 $ 1,059,267.00 $ 1,068,144.00 $ 811,227.49 $ 256,916.51 24.05% $ 1,813,648.00 $ 1,813,648.00 $ 1,672,561.64 $ 141,086.36 7.78% Fay, due to utilizing part time employees and turnover. 248,740.00 240,726.00 236,830.32 3,895.68 1.62% Fav. Recruitment Expense $20,045, Psychological Testing $7,000, Travel and Conference $3,006, Professional Services $3,000, Periodicals Books Publ Sub $2,320, Printing $2,293, Expendable Equipment $1,969 and Computer Supplies $1,480 due to less than anticipated use; partially offset by unfav. Employees Medical Exams ($26,480) due to increased hiring and additional screening requirements and Software Rental Lease Purchase ($10,680) for training materials. Internal Support Expenditures Transfers Out 632,680.00 866,068.00 8,014.00 772,645.13 8,014.00 93,422.87 10.79% Fay. Info Tech Operations $88,410 and Info Tech Managed Print Svcs $5,535 based on usage; partially offset by unfav. Telephone Communications ($522) due to higher than anticipated use. 2,695,068.00 $ 2,928,456.00 $ 2,690,051.09 $ 238,404.91 8.14% Benefits Administration Personnel Expenditures 168,496.00 $ 168,496.00 $ 163,189.14 $ 5,306.86 3.15% Fav. due to part time positions and vacancies. 117_22015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 13,685.27 80.61% Fay. Travel & Conference $5,818, Office Supplies $3,636, Expendable Equipment $2,000, Personal Mileage $883 and Printing $425 due to less than anticipated use. 367.61 0.25% Fav. Telephone Communications $368 based on usage. ADOPTED AMENDED FY 2015 BUDGET BUDGET ACTUAL Operating Expenditures 16,977.00 16,977.00 3,291.73 Internal Support Expenditures 149,172.00 149,172.00 148,804.39 Transfers Out 334,645.00 $ 334,645.00 $ 315,285.26 $ 19,359.74 5.79% Department Total Personnel Expenditures 2,718,915.00 $ Operating Expenditures 553,339.00 Internal Support Expenditures 816,726.00 Transfers Out 2,718,915.00 $ 2,427,529.74 $ 291,385.26 10.72% 535,325.00 407,380.47 127,944.53 23.90% 1,058,991.00 963,639.63 95,351.37 9.00% 18,014.00 18,014.00 4,088,980.00 $ 4,331,245.00 $ 3,816,563.84 $ 514,681.16 11.88% 1'1732015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 199,496.00 $ 199,496.00 $ 199,790.12 $ (294.12) -0.15% Unfav. primarily due to Salaries as a result of one extra day of pay within the scheduled payroll period. Operating Expenditures 8,760,134.00 8,726,142.00 5,593,261.68 3,132,880.32 35.90% Fav. due to Private Institutions Foster Care, Private Institutions Residential, and Private Institutions $2,232,396; Independent Living $439,698; Foster Boarding Homes $342,706. 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). Internal Support Expenditures 12,789.00 18,289.00 34,355.27 (16,066.27) -87.85% Unfav. Info Tech Operations due to on-going fee for emergency notification system. 183,274.02 5.66% Fay. Professional Services $260,299 due to contractor accepting Medicaid rates and reduced demand for services. Fav. Laboratory Supplies $61,005; Office Supplies $31,049; Expendable Equipment $14,215; Other Expendable Equipment $11,074; as well as Travel and Conference $10,401 due to continued efforts to minimize expenses and contain costs. Fay. Software Support Maintenance $37,039 due to the use of available grant funding. Fav. Education Programs $29,671 due to expenditures being captured in another account (Contracted Services). Fay. West Nile Virus $28,400 due to reduced participation from municipalities. Fav. Printing $24,913 due to increased use of electronic communication. Fay. TB Cases Outside $19,363 due to limited number of patients requiring service. Fay, Membership Dues $12,572 due to delay in applying for National Accreditation. Fay. Licenses and Permits $10,730 due to reduced laboratory tests and the use of available grant funding. Transfers Out Health Personnel Expenditures 28,492.00 28,492.00 $ 8,972,419.00 $ 8,972,419.00 $ 5,855,899.07 $ 3,116,519.93 34.73% $ 23,535,707.00 $ 23,544,139.00 $ 21,147,371.17 $ 2,396,767.83 10.18% Fay, due to turnover and underfilled positions. Operating Expenditures 2,888,269.00 3,238,846.00 3,055,571.98 117242015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Operating Expenditures (Cont'd) Partially offset by Unfav. Vaccines ($193,345) due to increased costs and increased demand from employee vaccination program. Unfav. Adj Prior Years Revenue ($174,695) due to correction for FY 2014 estimated administrative overhead cost distribution along with adjustment for uncollectable accounts receivable from third party biller. Unfav. Contracted Services ($31,610) due to expenditures for education programs. A carryforward request for Advertising of $11,250 for the youth prescription drug abuse prevention campaign (MR 14284) is included in the Year End report. Internal Support Expenditures 2,612,932.00 3,176,687.00 3,184,612.95 (7,925.95) -0.25% Unfav. Telephone Communications ($9,088) and Info Tech Operations ($5,510) based on usage. Partially offset by fay. Radio Communications $6,855 due to the use of available grant funding. Transfers Out 8,640.00 8,640.00 8,640.00 Fav. due to grant funding which covers the rental lease agreement with Walled Lake Consolidated Schools for office space to accommodate the Women, Infants and Children (WIC) Supplemental Food program. No General Fund transfer required. $ 29,045,548.00 $29,968,312.00 $ 27,387,556.10 $ 2,580,755.90 8.61% Children's Village Personnel Expenditures $ 15,354,849.00 $ 15,357,376.00 $ 15,274,211.17 $ 83,164.83 0.54% Fav. due to turnover and underfilled positions. 117252015
Homeland Security Personnel Expenditures $ 810,780.00 $ 810,780.00 $ 765,675.70 $ 45,104.30 5.56% Fay. due to turnover. Transfers Out Internal Support Expenditures 2,395,910.00 2,548,296.00 2,540,122.00 8,174.00 0.32% Fav. Motor Pool Fuel Charges $3,119 based on usage. Partially offset by unfav. Info Tech Operations ($1,795) and Telephone Communications ($423) based on usage. A carryforward request for Info Tech CLEMIS of $7,986 for Livescan equipment replacement is included in the Year End report. 16,403.00 16,403.00 $ 21,444,620.00 $ 21,604,790.00 $ 21,174,141.07 $ 430,648.93 1.99% COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 9.21% Fav. Provisions $52,320 due to increased reimbursement for improved nutritional requirements and decrease in resident population. Fav. Drugs $52,112 due to fewer medication needs of resident population along with cost saving initiatives. Fay. Psychological Testing $48,580 due the use of available grant funding. Fav. Medical Services Physicians $43,453 due to services provided by Oakland Integrated Healthcare Network (OIHN) a Federally Qualified Health Center for FY15. Fav. Professional Services $20,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Fav. Custodial Supplies $16,890; Expendable Equipment $16,400; Office Supplies $14,705; and Printing $12,712 due to continued efforts to minimize expenses and contain costs. Fav. Hospitalization $14,965 due to fewer medical emergencies. Operating Expenditures $ 3,693,861.00 3,682,715.00 3,343,404.90 339,310.10 Operating Expenditures 290,680.00 301,932.00 220,728.94 81,203.06 26.89% Fav. Tornado Siren Equip $32,446 due to the installation of fewer than anticipated sirens. Partially offset by revenue unfavorability (Local Match). Fav. Equipment Maintenance $24,917 due to limited repair costs incurred on specialty/hazmat vehicles. Fav. Printing $16,157 due to reduced need for printed materials. 112015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 438,641.00 463,687.00 442,754.46 20,932.54 4.51% Fay. Info Tech Operations $44,644 based on usage. Partially offset by unfav. Insurance Fund ($13,009) due to increased coverage on vehicles over $50K. Unfav. Radio Communications ($4,873); Motor Pool ($4,392); and Info Tech Managed Print Svcs ($1,920) based on usage. Transfers Out Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 1,540,101.00 $ 1,576,399.00 $ 1,429,159.10 $ 147,239.90 $ 39,900,832.00 $ 39,911,791.00 $ 37,387,048.16 $ 2,524,742.84 6.33% 15,632,944.00 15,949,635.00 12,212,967.50 3,736,667.50 23.43% 5,460,272.00 6,206,959.00 6,201,844.68 5,114.32 0.08% 8,640.00 53,535.00 4-4,895.00 8,640.00 0.00% $ 61,002,688.00 $ 62,121,920.00 $ 55,846,755.34 $ 6,275,164.66 10.10% 11Z7/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Public Services - Admin. Personnel Expenditures Operating Expenditures $ 215,166.00 $ 215,166.00 215,549.39 $ (383.39) -0.18% Unfav. primarily due to Salaries as a result of one extra day of pay within the scheduled payroll period. 4,800.00 4,800.00 1,324.18 3,475.82 72.41% Fay. Special Event Program $2,500, Membership Dues $385, Office Supplies $300 and Travel and Conference $291 due to less than anticipated use. internal Support Expenditures 5,734.00 5,734.00 5,733.48 0.52 0.01% $ 225,700.00 $ 225,700.00 $ 222,607.05 $ 3,092.95 1.37% Veterans Services Personnel Expenditures $ 1,539,184.00 $ 1,533,815.00 1,409,359.35 $ 124,455.65 8.11% Fay. due to vacant and under filled positions. 8.39% Fay. Soldier Burial $6,226 and Soldier Relief $4,750 due to fewer than anticipated applications for funding support. Additional favorability from Metered Postage $2,330, Computer Supplies $1,218, Travel and Conference $878 and Office Supplies $322 due to less than anticipated use. 0.00% Unfav. Info Tech Operations ($2,744), Motor Pool ($1,034), Telephone Communications ($1,034) and Info Tech Managed Print Services ($545) based on usage; partially offset by fav. Motor Pool Fuel Charges $1,189 due to lower than anticipated use. Operating Expenditures 190,912.00 190,912.00 174,895.58 16,016.42 Internal Support Expenditures 166,852.00 171,901.00 176,066.07 (4,165.07) $ 1,896,948.00 $ 1,896,628.00 $ 1,760,321.00 $ 136,307.00 7.19% 3,551,616.50 $ 111,199.50 3.04% Fav. due to vacant and under filled positions. -9.11% Unfav. Contracted Services ($80,575) due to increased court referrals from judges; partially offset by fay. Office Supplies $11,350, Grounds Supplies $7,496, Personal Mileage $5,326, Transportation of Clients $4,000, Custodial Supplies $1,636, Software Rental Lease Purchase $1,602, Equipment Maintenance $1,500 and Maintenance Contract $1,485 due to less than anticipated use. Community Corrections Personnel Expenditures $ 3,584,502.00 $ 3,662,816.00 Operating Expenditures 502,025.00 509,525.00 555,948.13 (46,423.13) 117412015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 506,290.00 568,887.00 567,848.40 1,038.60 0.18% Fay. Motor Pool Fuel Charges $3,976, Info Tech Operations $3,781 and Info Tech Managed Print Svcs $3,287 based on usage; partially offset by unfav. Motor Pool ($9,014) and Info Tech CLEMIS ($832) due to higher than anticipated use. $ 4,592,817.00 $ 4,741,228.00 $ 4,675,413.03 $ 65,814.97 1.39% MSU Ext. - Oakland County Personnel Expenditures $ 789,000.00 $ 653,900.00 $ 620,836.06 $ 33,063.94 5.06% Fay. due to vacant and under filled positions. 4.36% Fay. Metered Postage $2,279, Printing $2,175, Professional Services $1,800, Travel and Conference $1,695, Office Supplies $1,498, Workshops and Meetings $709, Special Event Program $497, Rent $200, Equipment Maintenance $142, Custodial Supplies $100, Groceries $100 and Miscellaneous $100 due to less than anticipated use; partially offset by unfav. Personal Mileage ($1,860) from higher than anticipated use. 5.32% Fav. Info Tech Operations $17,254 and Telephone Communications $837 based on usage; partially offset by unfav. Info Tech Managed Print Svcs ($4643) due to higher than anticipated use. Operating Expenditures 89,689.00 216,689.00 207,247.23 9,441.77 Internal Support Expenditures 247,566.00 253,967.00 240,460.19 13,506.81 $ 1,126,255.00 $ 1,124,556.00 $ 1,068,543.48 $ 56,012.52 4.98% Medical Examiner Personnel Expenditures $ 3,241,704.00 $ 3,181,704.00 $ 2,989,539.24 $ 192,164.76 6.04% Fay. due to vacant and under filled positions. Operating Expenditures 520,006.00 580,006,00 566,559.38 13,446.62 2.32% Fay. Training $10,000, Medical Supplies $8,000, Film and Processing $4,948, Laboratory Supplies $4,847, Professional Services $3,129, Travel and Conferences $2,718 and Equipment Rental $1,466 due to less than anticipated use; partially offset by unfav. Transportation Services ($21,499) due to increased cost. Internal Support Expenditures 782,650.00 843,734.00 829,608.14 14,125.86 1.67% Fay. Info Tech Operations $12,390, Motor Pool Fuel Charges $2,417, Info Tech Managed Print Svcs $1,407 and Telephone Communications $100 based on usage; partially offset by unfav. Motor Pool ($2,192) due to higher than anticipated use. $ 4,544,360.00 $ 4,605,444.00 $ 4,385,706.76 $ 219,737.24 4.77% 1134015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Animal Control Personnel Expenditures $ 2,239,095.00 $ 2,280,229.00 $ 2,151,994.66 $ 128,234.34 5.62% Fay. due to vacant and under filled positions. Operating Expenditures 190,097.00 295,597.00 295,565.33 31.67 0.01% Internal Support Expenditures 764,143.00 1,129,484.00 1,108,404.77 21,079.23 1.87% Fay. Motor Pool Fuel Charges $23,502 and Info Tech CLEMIS $14,793 due to less than anticipated usage; partially offset by unfav. Motor Pool ($6,329), Info Tech Operations ($4,969) and Telephone Communications ($4,945) based on usage. A carry forward request of $5,292 for MDC installation per MR #15187 is included in the Year End report Transfers Out 49,259.00 49,259.00 $ 3,193,335.00 $ 3,754,569.00 $ 3,605,223.76 $ 149,345.24 3.98% 0.00% 4,072.16 8.09% Fav. Metered Postage $2,095, Equipment Maintenance $1,130, Interpreter Fees $375, Office Supplies $309 and Printing $164 due to less than anticipated use. (15,611.51) -3.26% Unfav. info Tech Managed Print Svcs ($15,303) and Telephone Communications ($2,634) based on usage: partially offset by fav. Info Tech Operations $2,326 due to less than anticipated usage. Circuit Court Probation Personnel Expenditures Operating Expenditures 54,326.00 50,326.00 46,253.84 Internal Support Expenditures 466,094.00 479,329.00 494,940.51 $ 520,420.00 $ 529,655.00 $ 541,194.35 $ (11,539.35) -2.18% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 11,608,651.00 $ 11,527,630.00 $ 10,938,895.20 1,551,855.00 1,847,855.00 1,847,793.67 2,939,329.00 3,453,036.00 3,423,061.56 49,259.00 49,259.00 $ 588,734.80 5.11% 61.33 0.00% 29,974.44 0.87% $ 16,099,835.00 $ 16,877,780.00 $ 16,259,009.43 $ 618,770.57 3.67% 11/8A015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 1,204,321.00 $ 1,204,321.00 $ 1,193,375.60 $ 10,945.40 0.91% Fav. due to turnover and underfilled positions. Operating Expenditures 358,222.00 403,582.00 340,167.55 63,414.45 15.71% Fay. Professional Services $31,642 due to reduction of contractual services; Supplies $20,474, Travel $10,259 and Mileage $8,115 due to usage. Offset by unfav. Software Maintenance ($7,075) for the MI Great Artist online competition. Internal Support Expenditures 55,767.00 324,145.00 319,899.18 4,245.82 1.31% Fav. Info Tech Operations $2,778, Telephone Communications $1,172 and Motor Pool $295 due to less than anticipated usage. Transfers $ 1,618,310.00 $ 1,932,048.00 $ 1,853,44Z33 $ 78,605.67 4.07% Planning and Economic Development Services Personnel Expenditures $ 3,847,020.00 $ 3,847,020.00 $ 3,633,934.27 $ 213,085.73 5.54% Fay. due to turnover and underfilled positions. Operating Expenditures 1,302,983.00 1,549,384.33 1,241,910.67 307,473.66 19.84% Fay. primarily in Professional Services $81,945 based on reduced resident participation in the NO HAZ program (offset by reduced program reimbursement); Printing $91,907, Workshop & Meetings $88,614, Supplies $46,412 and Travel $15,055 due to usage. Partially offset by unfav. Software Maintenance ($16,460) due to increased maintenance costs. Carry forward requests for Professional Services, Advertising, Workshops & Meetings and Business Recruitment are included in the Year End report. Internal Support Expenditures 814,893.00 825,585.00 783,483.19 42,101.81 5.10% Fay. Info Tech Operations $35,640, Telephone Communications $3,882 and Info Tech Managed Print Services $2,579 due to less than anticipated usage. Transfers 35,867.00 35,867.00 $ 5,964,896.00 $ 6,257,856.33 $ 5,695,195.13 $ 562,661.20 8.99% 11/83t015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Community and Home Improvement Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 472,555.00 472,555.00 $ 472,555.00 $ 472,555.00 $ Workforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 25,620.00 $ 25,620.00 $ $ 25,620.00 $ 25,620,00 $ $ 25,620.00 100.00% Provision for costs not chargeable to Workforce Development grants was not required. $ 25,620.00 100.00% $ 5,076,961.00 1,661,205.00 870,660.00 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 5,076,961,00 1,952,966.33 1,149,730.00 508,422.00 $ 4,827,309.87 $ 249,651.13 1,582,078.22 370,888.11 1,103,382.37 46,347.63 508,422,00 4.92% 18.99% 4.03% 0.00% $ 7,608,826.00 $ 8,688,079.33 $ 8,021,192.46 $ 666,886.87 7.68% 11/822015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (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 Provisions $ 325,187.00 $ 325,187.00 $ 327,805.20 $ 33,305.00 33,305.00 1,980.00 18,000.00 18,000.00 19,191.20 1,400,000.00 1,400,000.00 1,435,740.95 100.00 2,637,934.00 1,671,898.89 1,500,000.00 1.500,000.00 30,000.00 30,000.00 (2,618.20) 31,325.00 (1,191.20) (35,740.95) 966,035.11 1,500,000.00 30,000.00 Unfav due to increased insurance rate premiums. Fav based on actual payments approved by Risk Mgmt. Unfav due to required payments for licensing. Unfav due to additional special assessments for various drainage districts; this amount represents the County portion of drain assessments for County roads. Fay due to Tr-Party appropriations for road projects not completed yet; a carryfofward request is included in the Year End report. Fav - no short-term borrowing required for FY 2015 operating expenses. Fav due to no significant need in FY 2015; line item is budgeted for disaster planning supplies that benefit all County departments. -0.81% 94.05% -6.62% -2.55% 36.62% 100.00% 100.00% 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 $ 15,565,042.00 $ 13,077,232.24 $ 2,487,809.76 15.98% COUNTY BUILDINGS $ 2,854,447.00 $ 2,079,464.00 $ 2,054,451,00 $ 25,013.00 1.20% Fav due to less than anticipated refunds and adjustments, STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties 73,000.00 $ 73,000.00 $ 73,000.00 100.00% Fay due to timing of invoice. FY 2015-2016 dues require Finance Committee approval and will be paid in FY 2016. 0.22% 10.15% 0.00% 19.75% National Assoc. of Counties S.E.M.C.O.G. Traffic Improvement Association Total 24,100.00 24,100.00 24,047.00 53.00 500,000.00 500,000.00 449,228.00 50,772.00 30,000.00 30,000 00 30,000.00 $ 627,100.00 $ 627,100.00 $ 503,275.00 $ 123,825.00 Fay due to membership rate less than budget. SUNDRY EXPENSE $ 300,000.00 $ 2,300,000.00 $ 2,128,135.02 $ 171,864.98 7.47% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Disaster Recovery Emergency Salaries Grant Match Info Tech Development Legislative Expense Misc. Capital Outlay Overtime Appropriation $ 329,954.00 $ 226,428.00 $ 254,405.00 51,836.00 300,000.00 831,000.00 838,000.00 1,160,000.00 252,491.00 5,326,050.00 1,227,566.00 8,600.00 8,600.00 125,000.00 3,538.00 53,000.00 53,000.00 226,428,00 51,836.00 300,000.00 338,000.00 252,491.00 1,227,566.00 6,600.00 3,538.00 53,000.00 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 11A11015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION Security Reserve 2,919,904.00 2,726,386.00 2,726,388.00 100.00% Substance Abuse Coord Agency 5,686,140.00 12,142,534.00 12,142,533.95 0.05 0.00% Summer Employees Salary Appropriation 250,000.00 230,000.00 230,000.00 100.00% Total $ 16,944,053.00 $ 18,060,381.00 $ 12,142,533.95 $ 5,917,847.05 32.77% Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac lnfras IT Debt Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Facilities Maintenance and Operations Building Fund Domestic Equipment Preparedness $ 413,145.00 1,844,186.00 3,620,676.00 2,278,375.00 4,555,000.00 3,500,000.00 1,500,000.00 461,711.00 1,844,186.00 4,620,676,00 2,278,375.00 4,555,000.00 3,714,000.00 1,500,000.00 76,566.00 $ 461,710.50 1,844,186.00 4,620,676.00 2,278,125.00 4,554,832.00 3,714,000.00 1,500,000.00 76,568.14 0.50 0.00% 0.00% 0.00% 250.00 0.01% 168.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 418.36 0.00% $ 17,711,382.00 $ 19,050,516.00 $ 19,050,097.64 $ TOTAL NON-DEPT. APPROPRIATIONS $ 51,364,190.00 $ 57,682,503.00 $ 48,955,724.85 $ 8,726,778.15 15.13% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund Social Welfare Fund Foster Care $ 22,747,833.00 $ 23,382,999.00 $ 17,845,146.63 $ 5,537,852.37 1,000.00 1,000.00 1,000.00 23.68% Fav as the amount transferred is based or actual need. 100.00% $ 22,748,833.00 $ 23,383,999.00 $ 17,845,146.63 $ 5,538,852.37 23.69% TOTAL EXPENDITURES $ 74,113,023.00 $ 81,066,502.00 $ 66,800,871.48 $ 14,265,630.52 17.60% 111§12015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT TAX REVOLVING FUND 51600 -9,88% Unfav. Interest on Delinquent Taxes ($1,499,117) and Collection Fees ($158,425) due to lower number of delinquent parcels turned over to County Treasurer. 93.21% Fay. Prior Years Adjustment $347,080 due to interest charges on older delinquencies, Michigan Tax Tribunal, July and December Boards of review decisions. In addition, favorable Income from Investments $318,431; Increase Market Value Investment adjustment $181,358. REVENUES Charges for Services $17,500,000.00 $17,500,000.00 $15,770,957.28 ($1,729,042.72) Other Revenues 884,000.00 884,000.00 1,707,965.79 823,965.79 Total Revenues $18,384,000.00 $18,384,000.00 $17,478,923.07 ($905,076.93) -4.92% 176,071.63 7,259.37 3.96% Fay. Salaries and Fringe Benefits based on actual usage. 262,762.12 55,447.88 17.42% Fay_ Professional Services $62,153 and Legal Services $20,000 due to less than anticipated use. Partially offset by unfavorable Administrative Overhead ($17,655) due to agency fees associated with Wall Street projections. Also, Indirect Costs ($17,950) due to actual charges determined after budget finalization. 47,312.09 267,687.91 84.98% Fay, related to lower debt interest rates/level of debt. 4,032,847.93 (27,304.93) -0.68% 10,800,000.00 0.00% 1,607,350.00 0.00% 1,871,000.02 299.98 0.02% 1,323,300.00 0.00% $ 19,634,497.95 $ (27,004.95) -0.14% $ 20,120,643.79 $ 303,390,21 1.49% OPERATING EXPENSES Personnel Expenditures $ 183,331.00 $ 183,331.00 Operating Expenditures 318,210.00 318,210.00 Interest Expense 315,000.00 315,000.00 Transfer Out to Other Funds: General Fund - Collection Fees 4,005,543.00 4,005,543.00 OF - Non-Departmental 10,800,000,00 10,800,000.00 Work Release Facility Refunding Debt Svc 1,607,350.00 1,607,350.00 Office Bldg Renovation Refunding Debt Svc 1,871,300.00 1,871,300.00 52-3 District Court Refunding Debt Svc 1,3213.30000 1,323,300.00 Total Transfer Out to Other Funds $ 19,607,493.00 $ 19.607.493.00 Total Operating Expenses $ 20,424,034.00 $ 20,424,034.00 Ending FY 2014 Designated Net Positions**: NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Delinq Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Net Position Total Net Position - Ending REVENUE OVER (UNDER) EXPENDITURES* Total Net Assets - Beginning Total Net Assets - Ending ($2,040,034.00) ($2,040,034.00) ($2,641,720.72) $205,462,591.19 $202,820,870.47 $41,184,956.00 156,265,861.95 8,011,773.24 ($2,641.720.72) ($601,686.72) * 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 18152015
DELINQUENT PERSONAL PROPERTY TAX (51800) COUNTY OF OAKLAND FY 2015 YEAR END REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE OPERATING EXPENSE $733,042.00 936,038.00 $733,042,00 936,038.00 $539,032.70 744,561.37 ($194,009.30) $191,476.63 -26.47% - Unfav. Administration Fees ($191,709) due to fewer delinquencies and Reimb Salaries ($2,300) due to less than anticipated use. 20.46% - Fav. Controllable Personnel $52,414 due to underfilled position. Also, favorable Professional Services $140,487, Postage-Standard Mailing $10,000, Office Supplies $2,282, Expendable Equipment $2,000 and Metered Postage $1,922 due to less than anticipated use. In addition, favorable Bldg Space Cost Allocation $58,809 due to the actual apportionment of building space between Treasurer Proprietary Fund and Treasurer GF/GP determined after the adopted budget. Partially offset by unfavorable indirect Costs ($81,939) due to actual charges determined after budget finalization. NET OPERATING INCOME (LOSS) ($202,996.00) ($202,996.00) ($205,528.67) ($2,532.67) 1.25% NON-OPERATING REVENUE (EXPENSE) 6,288.00 6,288.00 1,600.50 ($4,687.50) -74.55% Unfav. due to lower investment base. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($196,708.00) ($196,708.00) $ (203,928.17) ($7,220.17) TRANSFERS OUT TOTAL NET INCOME (LOSS)* ($196,708.00) ($196,708.00) ($203,928.17) ($7,220.17) TOTAL NET POSITION - BEGINNING 327,058.76 TOTAL NET POSITION - ENDING $123,170.59 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 11/2512015 86
COUNTY OF OAKLAND FY 2015 YEAR-END REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE OPERATING EXPENSE $ 8,752,911.00 $ 9,210,411.00 $ 9,893,635.38 5 25,151,352.00 $ 23,964,009.00 23,950,207.80 $ 683,224.35 7.42% Fay. Entrance Foes Gen Admission $352,864 due to favorable late summer weather, Fay, Fees Camping $252,128 based on continued increased demand and favorable camping weather conditions. Fav. Temporary Licenses $34,638, Fees Day Use $36,515 due to increased activity. Fay, Reimb Contracts $48,590 due to higher than anticipated 4-H Reimbursement Unfav. Antenna Site Management ($59,999) due to anticipated additional towers that did not take place at Addison Oaks and Springfield Oaks. Unfav. Commission Food Services ($36,286) due to seasonal fluctuations and demand. Unfav. Greens Fees ($63,933) and Rental Golf Carts ($16,976) due to unfavorable early summer weather conditions. $ 13,801.20 0.06% Fay, Controllable Personnel $250,232, Building Maintenance Charges $209,537, Grounds Maintenance $56,528. Motor Pool $198,989, Motor Pool Fuel Charges $48,254 based on activity level. Fay. Depreciation $77,294 due to fewer project completions that anticipated. Unfav. Adj Prior Years Exp ($118,297) for cancelled capital project which were expensed. Unfav. Contracted Services ($124,436), Advertising ($104,564) Natural Gas ($59,562), Design Fees ($85,129), Electrical Service ($56,044), Water and Sewage Charges ($45,240), Sponsorship ($26,055), Public Information ($20,343), Printing ($11,204), Info Tech Operations ($106,650), Telephone Communications ($18,439), and Maintenance Department Charges ($23,868) due to increased activity and demand. In addition, Planned Use of Balance was used to purchase seven (7) pickup trucks from the Motor Pool at a cost of $208,552 during the second quarter of FY2015 contributing to overall operating expenses exceeding revenues, as described in the Non-Operating Section below. NET OPERATING INCOME (LOSS) $ (16,398,441.00) $ (14,753,598.00) $ (14,056,572.42) $ 697,025.58 4.72% 1827/2015
COUNTY OF OAKLAND FY 2015 YEAR-END REPORT ENTERPRISE FUND PARKS & RECREATION NON-OPERATING REVENUE (EXPENSE) $ 16,398,441.00 $ 14,753,698.00 $ 12,451,731.21 $ (2,301,866.79) -15.60% Fav. Property Tax Levy $130,813 based on actual collections. Non-operating revenue budget included Planned Use of Fund Balance, $2,669,948 of which Fund Balance will be reduced ($1,604,841) to cover F12015 operating loss. Fay. Prior Years Revenue $33,927 and Gain on Exchange of Assets $32,187, Contributions $32,831 and Capital Contributions $308,000. Unfav. Increase Market Value Invest ($104,864). TOTAL INCOME BEFORE TRANSFERS TRANSFERS IN CAPITAL IMPROVEMENT PROGRAM TOTAL NET INCOME (LOSS)" (1,604,841.21) $ (1,604,841.21) 0.00% (1,604,841.21) $ (1.604,841.21) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 95,820,847.29 94,216,006.08 1882015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside $32,999,781.00 $33,412,837.00 $31,974,071.76 ($1,438,795.24) -4.31% Unfav - Reimbursement Salaries ($1,368,092) due to unallocated payroll charges for turnover and vacant positions; offset in Salaries and Fringes. Unfav - Vehicle Rental ($140,514) due to over estimate of billable vehicles hours. Unfav - Rebilled Charges ($61,746) revenue is determined by a decrease in rebillable repair jobs, offset by favorable expenses pertaining to the repair jobs. Fay - Reimbursement General $89,145 a result of charging more time than anticipated to special revenue and proprietary funds. Fay - Reimbursement Building Space Cost $26,699 due to updated allocation to include the new Office Building on Dixie Highway; partially offset by unfavorable operating expenses for new office building. Fav - Equipment Rental $15,683 due to under estimate of billable equipment charges. Outside 351,000.00 351,000.00 155,951.24 ($195,048.76) -55.57% Unfav - External Rebilled Charges Revenue ($194,049) revenue is determined by a decrease in rebillable repair jobs, offset by favorable expenses pertaining to the repair jobs. Total Revenue -4.84% 33,350,781.00 33,763,837.00 32,130,023.00 (1,633,814.00) OPERATING EXPENSES 33,679,949.00 33,960,715.00 28,928,396.52 5,032,318.48 14.82% Fay - Salaries $2,036,577 and Fringes $1,810,684 due to turnover and vacant positions. Fay - Contracted Services $395,179 a result of the SAW grant expense being capitalized. Fay - Drain Equipment Labor $372,663, Drain Equipment $39,665 due to a decrease in the amount of rebillable projects. Fav - Indirect Cost $166,292 due to indirect cost rate finalized after budget process. Fay - Motor Pool Fuel Charges $145,593 due to fuel usage and cost decreasing. Fav - Protective Clothing and Equipment $35,509 due to decreased spending for replacement and maintenance on gas detectors. Fav - Information Technology Development $13,677 a result of less maintenance performed on the Automatic Meter Reading System. 189/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE (329,168.00) (195,878.00) 3,201,626.48 3,398,504 48 -1726.20% Fay - Depreciation Vehicles $26,825, Depreciation Buildings $9,559, Depreciation Equipment $2,501 based on depreciation schedule. Fav - Maintenance Department Charges $13,971 over estimate of expenses for SCADA dispatch services. Fay - Equipment Rental $3,000 a decrease in specialty equipment needed for maintenance projects. Fay - Material and Supplies $134,967, Equipment Maintenance $20,227, Telephone Communications $16,110, Office Supplies $13,598, Computer Supplies $4,146 and Natural Gas $2,545 the result of actual spending being less than anticipated, Unfav - Motor Pool ($78,838) budget not set to actual historical usage. Unfav - Insurance Fund ($22,533) a result of increasing insurance cost on vehicle expanded fleet. Unfav - Maintenance Supplies ($5,421) a result of needed maintenance supplies at the new Office Building on Dixie Highway. Unfav - Electric Service ($7,566) and Property Taxes ($3,733) due to the new Office Building on Dixie Highway. Unfav - Adj Prior Years Expense ($1,353) due to a invoice that needed an adjustment to correct the payment amount Unfav - Equipment Repair Motor Vehicle ($35,580), Info Tech Operations ($33,318), Other Expendable Equipment ($26,324), Small Tools ($11,328), Laboratory Supplies ($3,558) and Shop Supplies ($1,290) the result of actual spending. NON-OPERATING REVENUE/(EXPENSE) 729,168.00 729,168.00 542,665.73 (186,502.27) -25.58% Unfav - Contributions-State Grants ($155,710) the result of spending on SAW Grant being less than anticipated. Unfav - Gain on Sale of Vehicles ($45,863) the result of sales for these items at county auction being less than anticipated. Fay- Interest Expense $12,654 a result of the decreasing principal balance and decrease in variable interest rate related to the Drain Equipment Storage Building and the loan from GWK Fund for 2 Vectors and 1 Jet truck. Fay - Income from Investment $1,632 the result of fund earning a return due to a positive cash balance. TRANSFER IN 94,000.00 94,000.00 0.00% TRANSFERS (OUT) 133,230.00 133,230.00 0.00% 1T?/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET REVENUES OVER (UNDER) $400,000.00 $493,060.00 $3,705,062.21 $3,212,002.21 EXPENSES TOTAL NET ASSETS - BEGINNING 8,381,173.07 $12,066,235.28 TOTAL NET ASSETS - ENDING 1%1/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUAL FAV/IUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 16,192.00 $ 16,192.00 $ 11,777.00 $ (4,415.00) -27.27% - Unfav. due to external property billings less than budgeted. 46.52% - Fay, due to Prior Years Adjustment $1,223,948 based on reduction to loss reserves as determined by actuarial report. Unfav. ($72,576) due to rebilis to departments lower based on actual premiums paid, offset by decrease in expense. 3,638,325.00 $ 1,146,957.00 46.04% 32.65% - Fav. insurance $1,076,430 premiums were less than expected due to insurance market fluctuations and rates, offset by decrease in revenue. Fay. indirect Costs $90,749 due to actual charges determined after budget finalization. Expendable Equipment $15,083 and Medical Supplies $13,183 due to Automated External Defibrillators (AEDs) orders not placed prior to year end. Unfav. Motor Pool ($9,171) due to the replacement of two older vehicles. Inside Revenue 2,475,176.00 2,475,176,00 3,626,548.00 1,151,372.00 Total Operating Revenue $ 2,491,368.00 $ 2,491,368.00 $ OPERATING EXPENSE $ 3,533,550.00 $ 3,573,550.00 $ 2,406,655 00 $ 1,166,895.00 CLAIMS PAID 769,400.00 769,400.00 6,098,022.00 (5,328,622.00) -692.57% Unfav, due to timing and claim amounts more than anticipated with budget TOTAL OPERATING EXPENSES $ 4,302,950.00 $ 4,342,950.00 $ 8,504,677.00 $ (4,161*727.00) -95.83% OPERATING INCOME (LOSS) (1,811,582.00) (1,851,582.00) (4,866,352.00) (3,014,770.00) 162.82% NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 136,806.00 (13,194.00) -8.80% - Unfav. due to lower than expected available cash balance. NET REVENUES OVER/(UNDER) EXPENSES $ (1,661,582.00) $ (1,701,582.00) (4729,546.00) $ (3,027.964,00) TOTAL NET POSITION - BEGINNING 12,516,265.00 TOTAL NET POSITION - ENDING 7,786,719.00 1112512015 92
ADOPTED AMENDED FY2015 VARIANCE BUDGET BUDGET ACTUAL FAW(UNFAV) PERCENT 33,998,500 33,998,500 35,028,031 1,029,531 3.03% 2,511,900 2,511,900 2,603,519 91,619 3.65% 160,000 160,000 209,423 49,423 30.89% 14,700,000 14,700,000 15,962,105 1,262,105 8.59% 200,000 1,351,200 833,700 200,000 701,900 94,000 460,000 1,200,000 555,000 14,600,000 34,551,000 9,590,000 3,038,000 217,500 2,530,000 3,009,800 700,000 319,600 5,000,000 280,000 200,000 1,351,200 833,700 200,000 701,900 94,000 460,000 1,200,000 555,000 14,600,000 34,551,000 9,590,000 3,038,000 217,500 2,530,000 3,009,800 700,000 319,600 5,000,000 280,000 198,157 1,394,863 864,996 203,773 724,335 95,325 475,737 1,525,748 499,009 15,383,761 33,663,380 9,494,799 3,347,885 313,796 2,681,625 3,159,156 695,148 623,438 5,063,391 159,384 (1,843) -0.92% 43,663 3.23% 31,296 3.75% 3,773 1.89% 22,435 3.20% 1,325 1.41% 15,737 342% 325,748 27.15% (55,991) -10.09% 783,761 5.37% (887,620) -2.57% (95,201) -0.99% 309,885 10.20% 96,296 44.27% 151,625 5.99% 149,356 4.96% (4,852) -0.69% 303,838 95.07% 63,391 1.27% (120,616) -43.06% 139,884 19.98% - Favorable due to actual revenue more than budget projections. (12,083) -48.33% (382) -25.47% 21,906 6.17% (4,347) -3.78% 8,564 8.16% 1,194,852 5974.26% - Favorable due to forfeitures of non-vested International City Management Association (1CMA) accounts. 3,235 0.00% 12,530 0.00% (37,700) -25.13% 2,486,393 0.00% - Favorable due to reduction of workers compensation reserves. (168) 0.00% 7,381,368 5.39% 700,000 25,000 1,500 355,000 115,000 105,000 20,000 700,000 25,000 1,500 355,000 115,000 105,000 20,000 839,884 12,917 1,118 376,906 110,653 113,564 1,214,852 150,000 150,000 4,555,0- 00 4,555,000 136,828,600 136,828,600 3,235 12,530 112,300 2,486,393 4,554,832 144,209,968 COUNTY OF OAKLAND FY2015 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND 'FRINGE BENEFITS FUND 67800 OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION - FINE DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PTNE EMPLOYEE IN-SERVICE TRAINING EMPLOYEE BENEFITS UNIT FLEX BENEFIT PLAN WELLNESS UNIT FRINGE BENEFITS TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE INSURANCE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME EXT - FLEX BEN MEDICAL - EMPLOYEE EXT - MEDICAL INSURANCE EXT - PRESCRIPTION DRUG REBATES EXT - DENTAL INSURANCE EXT - VISION INSURANCE EXT - FLEX BEN LIFE INSURANCE EXT - FLEX BEN DENTAL INSURANCE EXT - FLEX BEN VISION INSURANCE EXT - FORFEITURE OF DEPOSITS & DC PLAN EXT - TRAINING EXT - WELLNESS EXT- OTHER REVENUE - ICMA REBATES REFUND PRIOR YEARS EXPENDITURE TRANSFER IN TOTAL REVENUE EXPLANATION OF SIGNIFICANT VARIANCES Charges from departments favorable due to underestimated budget, Favorable due to actual revenue more than budget projections. Favorable due to actual revenue more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by unfavorable expense. - Favorable due to actual revenue more than budget projections. Offset by unfavorable expense. - Unfavorable due to actual revenue less than budget projections. Partially offset by favorable expense. - Favorable due to actual revenue more than budget projections - increase in new hires. Offset by unfavorable expense. - Unfavorable due to actual revenue less than budget projections. Offset by favorable expense. - Unfavorable due to actual revenue less than budget projections. Offset by favorable expense. - Favorable due to actual revenue more than budget projections. - Favorable due to actual revenue more than budget projections. - Favorable due to actual revenue more than budget projections. Offset by unfavorable expense. - Favorable due to actual revenue more than budget projections. - Favorable due to actual revenue more than budget projections. - Favorable due to actual revenue more than budget projections. - Unfavorable due to actual revenue less than budget projections. Offset by favorable expense. PA/2015
DEFINED CONTRIBUTION PLAN - PINE PENSION CONTRIBUTION EXPENSE EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH EMPLOYEE BENEFITS UNIT FLEXIBLE BENEFIT PAYMENTS WELLNESS PROGRAM 200,000 4,555,000 1,001,200 350,000 912,246 200,000 701,900 200,000 4,555_000 1,001,200 350,000 912,246 200,000 701,900 COUNTY OF OAKLAND FY2015 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND IFRINGE BENEFITS FUND 67800 ADOPTED BUDGET AMENDED FY2015 BUDGET ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES n••n••nnnn••nn•nn•n171......l 21,410,000 12,588,979 0.00% (479) 0.00% 76,836 2.88% - 2,595,064 Favorable due to actual Sick and Annual Leave Cash-Out costs less than budget projections. 15,962,105 (1,262,105) -8.59% - Unfavorable due to actual costs more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by favorable revenue. OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINC. 21,410,000 21,410,000 RETIREES MEDICAL-VEBA DEBT INT/AGENT FEE 12,588,500 12,588,500 RETIREMENT ADMINISTRATION 2,671,900 2,671,900 DEFINED CONTRIBUTION PLAN 14,700,000 14,700,000 - Favorable due to actual training costs less than budget projections, and one vacant position and two underfilled positions in training division. - Favorable due to actual costs less than budget projections. - Favorable due to actual costs less than budget projections. - Favorable due to actual costs of Wellness Screening less than budget projections, termination of quarterly commitment for Wellness Rewards, and actual saving in Professional Services and Special Event Program. 198,063 1,937 0.97% 4,554,832 168 0.00% 765,888 235,312 23.50% 265,796 84,204 24.06% 870,296 41,950 4,60% 95,885 104,115 52.06% 455,029 246,871 35.17% ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS 94,000 460,000 1,200,000 94,000 460,000 1,200,000 91,578 265,172 1,525,748 2,422 2.58% 194,828 42.35% (325,748) -27.15% - Favorable due to actual costs less than budget projections. - Unfavorable due to actual costs more than budget projections - increase of new hires who participate in the Retirement Health Saving Plan. Offset by favorable revenue_ 25,578 2.81% (801,174) -5.49% - Unfavorable due to actual costs more than budget projections - increase in new hires. Offset by favorable revenue. 37,871,281 1_050,173 2.70% - Favorable due to actual costs less than budget projections. Partially offset by unfavorable revenue. 442,290 4.34% - Favorable due to actual costs less than budget projections. Partially offset by unfavorable revenue. 88,105 2.80% - Favorable due to actual costs less than budget projections. 49,690 15.34% (188,860) -7.46% - Unfavorable due to increase of disability rates in renewal contract with Hartford. Partially offset by favorable revenue. 662,955 22.03% - Favorable due to actual Claims costs less than budget projections. 366,691 52.38% - Favorable due to the nonqualification of seasonal workers, State of Michigan reduction in the weeks eligible and termination of the extended benefits. MEDICAL INSURANCE 38,921,454 38,921,454 GROUP LIFE INSURANCE 910,000 910,000 884,422 SOCIAL SECURITY 14,600,000 14,600,000 15,401,174 PRESCRIPTION COVERAGE 10,200,000 10,200,000 9,757,710 DENTAL INSURANCE 3,150,000 3,150,000 3,061,895 VISION INSURANCE 324,000 324,000 274,310 DISABILITY INSURANCE 2,530,000 2,530,000 2,718,860 WORKERS COMPENSATION 3_009,800 3,009,800 2,346,845 UNEMPLOYMENT COMPENSATION 700,000 700,000 333,309 CHILD CARE FACILITY HEALTH INSURANCE PREMIUM TAX REINSURANCE FEES MICHIGAN HICAA TAX PATIENT CENTERED OUTCOME RESEARCH INDIRECT COSTS TOTAL EXPENSE NET REVENUE OVERAUNDER) EXPENSES TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 209,600 35,000 504,000 386,000 24,000 280,000 136,828,600 0.00 209,600 35,000 504,000 386,000 24,000 280,000 136,828,600 0.00 197,375 51,164 501,434 346,012 15,311 391,553 135,797,090 8,412,878 33,493,389 41.906,267 12,225 (16,164) 2,566 39,988 8,689 (111,553) 1,031,510 8,412,878 5.83% -46.18% 0.51% 10.36% 36.20% -39.84% - Unfavorable due to actual charges developed after budget finalization. 0.75% P4/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) 2.88% - Pay. Land Lease $45,637 due to increase in land leases, T-hangar Rental $4.0,087 due to increased number of T-hangars rented, Car Rental Concessions $28,837 due to increased car rentals, Aviation Gas $7,467 due to higher than anticipated gas concessions, Landing Fees $11,120 due to more transient aircraft utilizing the airport, Miscellaneous $41,745 due to special events - airport expo and GRE photo shoots, and Parking Fees $2,630 due to increased customer parking and Sale of Scrap $2,112 due to sale of scrap wire; Unfav. Reimb US Customs Service ($51,648) due to fewer international flights needing services by Customs, offset by favorable US Customs Service Expense, Tie Down ($5,087) due to less than expected tie down revenues, and Late Penalty ($2,394) due to more timely payments from customers. -5.83% - Unfav. Contracted Services ($287,991) to recognize federal and state contributions for non-capital grants, Grounds Maintenance ($73,237) due to snow removal and landscape repairs, Professional Services ($46,816) due to renovations at Troy airport and landscaping and decorating consultants, Equipment Maintenance ($34,659) due to an increase in equipment needing maintenance, Uncoliectable Accounts Receivable ($34,412) due to uncollectable debt write-off approved with third quarter forecast, Depreciation Land Improvements ($33,346) due to closing of capital projects, Ad j Prior Years Exp ($22,188) due to US Customs invoices received for prior fiscal year services, Maintenance Supplies ($12,920), Building Maintenance Charges ($11,859) and Electrical Supplies ($10,210) due to renovations at Troy airport, Expendable Equipment ($5,995) due to the purchase of office chairs and furniture for Troy airport, Advertising ($5,793) due to advertising for the airport expo, Metered Postage ($5,792) due to mailings for the airport expo; Fav. Personnel $162,737 due to two under filled positions, summer help salaries not used, and hospitalization costs less than expected, US Customs Services $29,186 due to fewer international flights needing services by customs, offset by unfavorable Reirnb US Customs Service revenues, Indirect Costs $15,487 due to actual charges being developed after budget finalization, Electrical Service $10,039 due to lower energy costs with DTE and Consumers, Gasoline Charges $9,658 due to lower gasoline costs, Security Expense $5,000 due to IT taking over phone services including security system charges. 12.33% -535.13% Fay. Contributions - Federal Grants $278,137 due to non-capital federal grant contributions, Federal grants $102,749 due to interest recovery on Economic Recovery Act Bonds, and Contributions - State Grants $9,854 due to non-capital state grant contributions; Unfav. Income from Investments ($136,992) due to lower than expected interest rates. OPERATING REVENUE $4,297,821.00 54,297,821.00 $4,421,496.29 $123,675.29 OPERATING EXPENSE 6,328,794.00 6,328,794.00 6,697,791.67 (368,997,67) NET OPERATING INCOME (LOSS) ($2,030,973.00) ($2,030,973.00) ($2,276,295.38) ($250,509.20) NON-OPERATING REVENUE (EXPENSE) (47,425.00) (47,425.00) 206,361.60 253,786.60 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($2,078,398.00) ($2,078,398.00) $ (2,069,933.78) $8,464.22 TRANSFERS IN CAPITAL CONTRIBUTIONS 0.00 0.00 382,458.45 $382,458.45 To recognize Federal and State contributions for capital projects that have closed, TOTAL NET INCOME (LOSS)* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING ($2,078,398.00) ($2,078,398.00) ($1,687,475.33) $390,922.67 $ 80,154,509.84 $78,467,034.51 11/25/2015 *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. 95
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY2015 ACTUAL VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES I MOTOR POOL FUND 66100 148,330.86 48,830.86 49.08% - Fay. Ext-Productive Labor Rev $67,203 and Ext-Parts and Accessories $14,201 due to CVT's requesting patrol car build-ups; Unfav. Ext-Warranty Reimbursement ($24,142) due to fewer claims, Ext-Other Revenue ($8,431) due to fewer subrogation payments for vehicle damages. 7,403,810.57 $ (224,072.43) -2.94% - Unfav. Gasoline Oil Grease Charges ($662,424) due to lower fuel costs (offset by favorable Gasoline expense). Partially offset by fav. Leased Equipment $248,155 based on actual activity trends to date, Productive Labor $77,969, Parts and Accessories $69,245, and Sublet Repairs $42,933 due to fleet expansion within various departments. OPERATING REVENUE: Outside Revenue 99,500.00 $ 99,500.00 Inside Revenue 7,457,194.00 * 7,627,883.00 Total Revenue OPERATING EXPENSE $ 7,556,694.00 8,146,371.00 $ 7,727,383.00 $ 7,552,141.43 $ (175,241.57) 8,282,513.00 8,056,544.14 $ 226,058.85 2.73% - Fav. Gasoline Charges $489,462 due to lower fuel costs (offset by unfavorable fuel revenue), License Plates and Title Fees $29,940 due to lower than anticipated usage, Controllable Personnel $62,206 due to employee retirement and vacant positions. Info Tech Development $18,393 due to less than anticipated charges, Sublet Repairs $14,902 due less than anticipated repair work provided by outside vendors, Insurance Reserve Expense $14,153 due to fewer than anticipated garage leased vehicles involved in accidents, Unfav. Depreciation Vehicles ($109,458) due to additional vehicles purchased, Parts and Accessories ($125,719) due to fleet expansion, Indirect Costs ($46,674) due to actual charges being developed after budget finalization, Tires and Tubes ($36,527) due to increased cost of tires and increased fleet, Insurance ($23,377') due to increased fleet, Expendable Equipment ($22,984) due to fleet expansion within various departments, Shop Supplies ($16,437) due to additional supplies needed in shop, Info Tech Operations ($7,240) due to higher than anticipated charges, Auction Expense ($6,276) due to higher number of vehicles sold at auction, Retirement ($5,784) due to higher than anticipated retirement costs, and Insurance Fund ($5,297) due to increased physical damage coverage. OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (589,677.00) $ (555,230.00) (504,402.71) $ 50,827.29 235,000.00 241,323.00 394,244.79 $ 152,921.79 63.37% - Fay. Sale of Vehicles $158,710 due to proceeds from vehicles sold at auction; Unfav. Income from Investments ($7,554) due to lower than expected interest rates. $ (354,677.00) $ (313,907.00) $ (110,157.92) $ 203,749 08 TRANSFERS IN / (OUT) 23,500.00 621,149.00 621,149.00 $ NET REVENUE OVERi(UNDER) EXPENSES" (331,177.00) 307,242.00 $ 510,991.08 $ 203,749.08 TOTAL NET POSITION - BEGINNING 8,216,738.87 TOTAL NET POSITION - ENDING $ 8,727,729.95 *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. 96 11/25/2015
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAL VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FACILITIES MAINTENANCE & OPERATIONS (#63100) 1 OPERATING REVENUES: Outside Revenue $333,500.00 $333,500.00 $865,893.52 $532,393.52 159.64% - Fay. External - Other Revenue due to $279,075 subrogation payment for property damage; $267,823 more than anticipated Outside Agencies Maintenance Charges for Oakland County Community Mental Health Authority (OCCMHA) and $18,015 insurance claims reimbursement for water damage at Courthouse. Inside Revenue 22,813,360.00 22,824,193.00 22,849,111.10 24,918.10 0.11% Fay primarily due to increase in gross square footage for General Fund General Purpose departments. Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $23,146,860.00 $23,157,693.00 $23,715,004.62 $557,311.62 2.41% $27,093,014.00 $27,094,339.00 $25,216,781.52 $1,877,557.48 6.93% -Fay. Salaries and Fringe Benefits $586,094 due to underfilled/vacant positions; Electrical Service $523,812 due to lower-cost third-party contracts and savings from FM&O energy conservation initiatives; Natural Gas $505,866 due to purchasing natural gas from third party sources; as well as Water & Sewage Charges $246,433 and Custodial Supplies $161,686 based on actual usage. Partially offset by unfav. Sublet Repairs ($233,183) due to timing of critical repair work needed; Info Tech Development ($83,485) due to Kronos project as well as City Works Workorder Mobile Project; IT Operations ($80,377) primarily for new CAD workstations and GIS training; and Ad) Prior Years Exp ($55,498) due to adjustment of sewage charges. ($3,946,154.00) ($3,936,646.00) ($1,501,776.90) $2,434,869.10 $118,750.00 $118,723.73 67,055.21 (155,710.00) (145,349.82) ($26.27) -0.02% Unfav. due to lower than anticipated rate of return on investments. Partially offset by fay. from sale of equipment at auction. 67,055.21 0.00% Transfers In from Project Work Order Fund for closed Maintenance Projects. 10,360.18 0.00% Transfers Out to Project Work Order Fund to close Maintenance Projects. $100,000.00 NON-OPERATING REVENUE TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ($3,846,154.00) ($3,973,606.00) ($1,461,347.78) $2,512,258.22 $10,442,409.97 $8,981,062.19 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 1472015
24,550,372.00 24,567,718.00 23,812,119.09 (755,598.91) Inside COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUALS VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Operations (63600) 20.77% - Rev. Enhanced Access Fees $348,519, Managed Print Services $31,550, Sale of Equipment $2,717 and CLEMIS Ops $549 due to higher than anticipated usage. Offset by unfav. Outside Agencies ($14,604) due to fewer non-emergency agencies than anticipated and Deferred Land File Tax ($4,654) due to lower than anticipated usage. -3.08% Unfav. OC Dept & Non Gov Dev ($1,706,081) and fay. OC Dept Ops & Non Gov Ops $88,292 due to rates remaining at prior year levels & limited resources available to complete development due to vacancies. Fay. Prior Year Adjustments $846,652 to adjust for Accum Deprec Equipment; Equip Rental $14,989 due to increased rebills to departments for maintenance charges on IT Office Equipment items and CLEMIS Ops $549 due to actuals higher than anticipated. OPERATING REVENUES: Outside $1,750,515.00 $1,750,518.00 $2,114,046.01 $363,528.01 TOTAL OPERATING REVENUE $26,300,890.00 $26,318,236.00 825,926,165.10 ($392,070.90) -1.49% OPERATING EXPENSES $33,334,833.00 $34,995,179.00 $31,591,104.38 $3,404,074.62 9.73% - Fav Salaries & Fringes $2,210,326 due to vacant positions; Expendable Equipment $717,308 for equipment replacement; Depreciation $507,340 for IT capital projects in progress not fully operational; Indirect Cost $291,050; Equipment Maintenance $264,875 due to lower than anticipated hardware maintenance costs; Communications $140,531 due to rate reductions; Software Rental Lease Purchase $119,032 due to timing of software support payments; Printing $63,176. Supplies $23,394, Travel $12,696, Membership Dues $8,993 and Mileage $8,062 due to lower than anticipated usage. Partially offset by unfav. Professional Services ($484,823) for previously approved IT projects; Contracted Servicpq ($323,160) due to increase in usage; Charge Card Fees ($130;308) for increase of credit card activity and Internal Services ($24,418) primarily due to: Maintenance Dept Charges ($37,768), Radio Communications ($875) and Insurance Fund ($7,508) based on usage offset by fay Leased Vehicles $10,283 and Motor Pool Fuel Charges $7,010 due to one-time Motorpool credit for FY2015. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($7,033,943.00) ($6,676,943.00) ($5,664,939.28) $3,012,003.72 NON-OPERATING REVENUE 105,500.00 105,500.00 76,962.99 (28,537.01) -27.05% Unfav. Interest Income due to lower rates and cash balance than anticipated. TRANSFERS IN 3,915,971.00 5,030,467.00 5,030,467.00 0.00 0.00% TRANSFERS (OUT) 0,00% CAPITAL CONTRIBUTION 1,310,640.00 1,310,640.00 5,536,318.82 4,225,678.82 0.00% Fay. Capital Contributions revenue recognized for Building Authority Capital Projects for IT. NET REV OVER(UNDER) EXP* ($1.701.832.00) (52,230,336.00) $4,978,809.53 52,983,466.71 TOTAL NET ASSETS- BEGINNING TOTAL NET ASSETS ENDING 21,609,566.44 826.588 395.97 "Please note that in the Adopted Budget (iine-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 98
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2015 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Telephone Communications (67500) OPERATING REVENUES: Outside $30,000.00 $30,000.00 $9,753.53 $ (20,246.47) -67.49% Unfav. Sale of Phone External due to reduction in landline charges. Inside 2,828,952.00 2,830,052.00 $2,859,924.23 29,872.23 1.06% Fay. Sale of Phone Internal due to increased usage. TOTAL OPERATING REVENUE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $2,858,952.00 $2,860,052.00 $3,307,438.00 83,308,538.00 ($448,486.00) ($448,486.00) 30,000.00 30,000.00 ($418,486.00) ($418,486.00) 0.34% 19.06% Fav. Depreciation $245,262 subsequent to budget; Indirect Cost $203,554 subsequent to budget projection; Communications $79,557 due to decreased rates; Sublet Repairs $75,306 due to lower than anticipated repair volume; Software Maintenance $24,035 due to lower maintenance rates; Expendable Equipment $20,466 due to decreased demand for equipment replacements; Maintenance Equipment $18,940 due to lower than anticipated contract rates; Tower Charges $9,869 due to decreased pager usage; Travel $5,000 due to decreased usage and Fringe Benefits $502. Partially offset by unfav. Internal Services ($36,566) primarily due to IT Operations based on actual usage; Voice Mail ($11,607) due to higher than anticipated costs and Equipment Maintenance ($3,817) due to maintenance costs being higher than the budget projection. $2,869,677.76 $9,625.76 $2,678,036.48 $630,501.52 $191,641.28 $640,127.28 35,908,74 5,908.74 19.70% Fay. primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0,00% $227,550.02 $646,036.02 4,116,226.81 $4,343,776.83 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 99
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUAI_S VARIANCE FAV1(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - CLEMIS (53500) OPERATING REVENUES: Outside $3,829,116.00 $3,829,116.00 $4,543,273.12 $714,157.12 18.65% Fav. Rebilled Charges $444,143 and Parts & Accessories $2,711 billed to Tier 2.5 & 3.0 agencies for connectivity costs; GLENS Crash $144,783, CLEMIS Citation $83,495, CLEMIS Parking $11,975 and Crime Mapping $4,552 due to increased usage by Oakland and non-Oakland agencies; Access Oakland Fee $39,175 due to updated law enforcement Full Time Equivalent count used for billing and Maintenance Contracts $3,723 due to an increase in the volume of agency owned equipment out of warranty that was not Included in the budget projection. Partially offset by unfav. In-Car Terminals External ($20,400) due to reduction in fleet of CLEMIS agencies. 1,861,638.96 (300,922.04) $6,404,912.08 $413,235.08 -13.92% Unfav. Service Fees ($266,624) based on actual billing for Computer Aided Dispatch (CAD) expense charge directly to Radio Fund and Reimb General ($52,725) based on actuais for CLEMIS staff supporting Sheriff projects. Offset by fay. In-Car Terminals Internal $10,658 and DC Dept Ops $6,769 due to Mobile Data participation count higher than budget projection. 6.90% Inside 2,158,732.00 2,162,561.00 TOTAL OPERATING REVENUE $5,987,848.00 55,991,677.00 $8,817,035.00 -19.0a% Unfav. Depreciation ($1,262,958) due to additional equipment not included in the original budget projection; Professional Services ($677,287) due to higher than anticipated contractual costs for Simtech staffing services for an additional programmer; Rebiilable Services ($534,719) based On actual connectivity costs to Tier 2.5 and 3.0 agencies; Software Maintenance ($469,073) due to additional software purchases in excess of budget projections; Bank Charges ($155,607) due to cost of PayPal services for E-Commerce transactions; Indirect Cost ($18,120); Expendable Equipment ($17,197) due to higher than anticipated actual costs and Travel ($5,347) due to usage. Offset by fav. Salaries & Fringe Benefits $781,405 due to vacancies; Communications $250,567 due to actual costs less than anticipated; Internal Services $192,250 primarily due to IT Development based on actual usage; Equipment Maintenance $130,446 due to less than anticipated cost of repairs; Software Rental $101,446 due to the timing of software expenses; Printing $3,467 and Supplies $2,866 based on actual usage. ($2,829,187.00) 35,000.00 2,044,186.00 0.00 ($750,001.00) OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $6,617,035.00 $10,494,877.11 ($1,677,842.11) ($2,825,358.00) ($4,089,965.03) ($1,264,607,03) 35,000.00 100,639.54 2,044,186.00 2,044,186.00 0.00 594,061.20 ($746,172.00) ($1,351,078.29) ($604,906.29) 20,321,097,99 $18 970 019.70 65,639.54 187.54% Fay. primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0.00% 594,061.20 0.00% Fav. Capital Contributions revenue recognized for capital asset contribution from Radio project for CAD Upgrade. 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. 100
COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTIJALS VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $5,595,000.00 $5,945,000.00 $5,701,942.74 ($243,057.26) -4.09% Unfav. E-911 Surcharge ($326,911) due to decreased volume of users/receipt of 911 surcharge; Antenna Site Management ($22,030) due to removal of equipment and Outside Agency Revenue ($5,103) due to fewer non-emergency agencies than anticipated. Partially offset by Fay. Adjust Prior Year Revenue $110,987. Inside 386,000 00 386,066.00 523,481.99 137,415.99 35,59% Fav. Parts Access $102,239 due to reimbursement by participating agencies for equipment replacement, Productive Labor $27,036 due to Mobile Data Computer repairs for OC Agencies and Leased Equip $8,140 due to higher than anticipated non-public users of the new system. TOTAL OPERATING REVENUE $5,981,000.00 $6,331,066.00 $6,225,424.73 ($105,641.27) -1.67% OPERATING EXPENSES $8,948,128.00 $9,002,694.00 $10,198,657.38 ($1,195,963.38) -13.28% Unfav. Depreciation ($1,761,034) due to acceleration of useful-lives for all portable and mobile radios; Paris and Accessories ($162,624) due to increased volume of non-billable equipment repairs; CLEMIS Development ($99,280) based on usage; Software Lease ($30,802) due to the timing of software license purchases for new member agencies; Communications ($26,785) for connectivity costs for cell tower sites used for coverage enhancements of the Radio system; Tower Charges ($23,705) addition of leased cell tower sites for coverage enhancement and Supplies ($15,735) due to usage. Partially offset by fav. Professional Services $278,128 due to CAD Upgrade project enhancements; Internal Services $248,956 primarily due to Info Tech CLEMIS $359,673, Maintenance Dept $21,247, Utilities $34,322, Travel $6,555 and Mileage $1,045 based on usage; Expendable Equipment $93,035 for equipment that falls under the threshold of a capitalized asset; Salaries & Fringe Benefits $72,791 due to vacancies; Indirect Cost $48,224 subsequent to budget projection; Special Projects $40,000 due to timing of projects including tower painting and Equipment Maintenance $1,667 due to maintenance costs of the radio system. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP" TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ($3,973,232.65) ($1,301,604.65) 147,471.23 (32,528.77) -18.07% Unfav. Interest Income due to lower rates and cash balance than anticipated. 71,850.60 27,080.60 0.00% Fay due to prior year posting between Public Safety Interoperable Communications (PSIC) Grant and Radio fund. (486,000.00) 0.00% 0.00% 45,619,328.45 $41,379,447.63 ($2,967,128.00) ($2,671,628.00) 180,000.00 180,000.00 7,800.00 44,800.00 (486,000.00) (486,000.00) ($5,265,328.00) ($2,932,828.00) ($4,239,880.82) ($1.307 052.52) 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. 101
TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP* 413,145.00 461,711.00 ($62,478.00) (5102,117.00) 461,710.50 166,951.75 $215,321 84 (0.50) 166,951.75 $317,438.84 0.00% 0.00% 0.00% Fav. Capital Contributions revenue recognized for GAC2 Grant Activity FRMS rewrite. COUNTY OF OAKLAND FY 2015 YEAR END REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2015 ACTUALS VARIANCE FAV/(UNFAV1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fire Records Management ( 53100) OPERATING REVENUES: Outside $196,453.00 $203,279.00 $203,474.19 $195.19 0.10% Fay. primarily due to Outside Agencies participation due to the timing of implementation of anticipated new member agencies. Fay. Salaries & Fringes $93,639 due to vacancies; Professional Services $55,148 due to contractual costs lower than anticipated; Communications $18,130 due to decrease in connectivity rates; Software Maintenance $13,398 due to decrease in maintenance costs; Travel $5,000; Expendable Equipment $3,292 due to the timing of equipment purchases and Equipment Maintenance $1,000 due to lower than anticipated server maintenance charges. Offset by unfav. Indirect Cost ($30,625) subsequent to budget; Internal Services ($6,435) primarily due to IT Development ($5,166) and IT Operations ($1,768) based on actual usage and Depreciation ($1,850) due to equipment that became operational subsequent to the budget projection. TOTAL OPERATING REVENUES $196,453.00 $203,279.00 $203,474.19 $195.19 0.10% OPERATING EXPENSES $675,076.00 $770,107.00 $619,410.13 $150,696.87 19.57% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($478,623.00) ($566,828.00) ($415,935.94) $150,892.06 NON-OPERATING REVENUE 3,000.00 3,000.00 2,595.53 (404.47) -13.48% Unfav. Interest Income due to lower rates and cash balance than anticipated. TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS ENDING 400,659.38 $615 981.22 *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. 102
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 - Treasurer's Office - Book Room Conversion Project
M.R. #14242 - 10/2312014
Public Services / MSU Extension - Modification of Professional Services Contract for 4-H Youth Development
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
Treasurer's Office Tax Management System
M.R. #14260 - 11/19/2014
Information Technology Reference Architecture Project
$ 422,341,962.00
8,200 00
(8,100.00)
(1,839.00)
30,000.00
$ 1,199,023.00
$ 1,000,000.00
M.R. #14264 - 11119/2014
Departments of Facilities Management/Sheriffs Office - Approval and Acceptance of Lease Agreement with $ 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
#14274 - 12104/2014
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
Sheriffs 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
103
104
$4,070,690.00
$ 110,000.00
$ 60,000.00
$ 87,000.00
$ 220,000.00
$ 22,500.00
$ 52,010.00
$ 3,519,180.00
M.R. #15062 - 03/18/2015
MB 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
FY 2015 BUDGET AMENDMENTS
M.R. #14282 - 1210412014
Sheriffs Office - Contract Amendment #2 for Law Enforcement Services in the City of Rochester Hills
2013- 2015
M.R. #14298 -1210412014
Sheriffs Office - Contract Amendment #3 for Law Enforcement Services in the Charter Township of Oakland
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 - 12/0412014
Board of Commissioners - Position Changes and Reorganization
M.R. #14303 - 12/0412014
Board of Commissioners - Annual Stipend Allowance for Board Leadership
M.R. #14304 - 12/04/2044
Animal Control (AC)/Facilities Planning & Engineering (FPE) - Animal Control Building Security
Enhancement Project
M. R. #14279 - 12/04/2014
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 - 02/18/2015
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. #15014 - 02/1812015
Sheriffs Office - Contract Amendment #3 For Law Enforcement Services in the Charter Township
of Commerce 2013- 2015
M. R. - 03/18/2015
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
$ 109,944.00
29,984.00
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
$ (71,939.00)
FY 2015 BUDGET AMENDMENTS
M.R. - 04/02/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15072 - Charter Township of Independence $ 538,148.00
M.R. #15073 - Charter Township of White Lake $ 29,494.00
M.R. #15075 - Township of Groveland $ 10,054.00
M.R. #15076 - Charter Township of Lyon $ 35,675.00 $ 613,371.00
M.R. #15071 - 04/02/2015
Sheriffs Office - Contract Amendment #2 For Law Enforcement Services in the Charter Township
of Orion 2013 -2015
M.R. - 05/21/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15130 - Village of Beverly Hills
M.R. #15138 - Charter Township of Independence
M.R. #15113 - Charter Township of Bloomfield
MR. #15135 - 05/21/2015
Board of Commissioners - Road Commission for Oakland County - Appropriation of One-Time
Funding for Purchase of Capital Assets
67,919.00
37,655.00
108,999.00
45,118.00 $ 191,772.00
$ 2,000,000.00
MR. - 06/10/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15147 - Township of Addison 9,972.00
M.R. #15150 - City of Novi $ 53,679.00
MR. #15151 - City of Troy $ 134,752.00
M.R. #15152 - City of Oak Park $ 32,830.00
M.R. #15153 - Township of Rose $ 10,062.00 $ 241,295.00
M.R. #15156 - 06/10/2015
M&B FY 2015 Second Quarter Report
Adjustments to Board of Commissioners 7,150.00
Adjustments to Sheriffs Office $ 157,482.00
Adjustments to Public Services - Animal Control $ 50,000.00
M.R. #15145 - 06/10/2015
Sheriffs Office - Contract for Auxiliary Deputy Services in the City of Wixom 2015
M.R. #15158 - 06/10/2016
Sheriffs Office - Contract Amendment #3 For Law Enforcement Services in the Charter Township
of Brandon 2013 -2015
$214,632.00
5,873.00
41,664.00
M.R. - 07/16/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
MR. #15166 - Township of Oakland $ 21,227.00
M.R. #15167 - City of Rochester Hills $ 81,650.00 $ 102,877.00
MR. #15170 - 07/1612015
Health & Human Services - Health Division - FY 2014/2015 and FY 2015/2016 Inland Beach Grant
Contract with Department of Environmental Quality (DEQ) DEQ Project Number 2015-7209
M.R. #15174 - 07116/2015
Sheriffs Office - Michigan High Intensity Drug Trafficking Area Grant Acceptance
M.R. - 07/29/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15188 - Township of West Bloomfield
M.R. #15189 - City of Farmington Hills
313,389.00
59,356.00 $
24,840.00
18,839.00
372,745.00
M.R. #15178 - 07/29/2015
Health & Human Services - Health Division - Request to Disburse from Larry Pernick Health Education 1,550.00
Fund for Oakland County
105
FY 2015 BUDGET AMENDMENTS
M.R. 415182 - 07/29/2015
Sheriffs Office - Contract Amendment #4 For Law Enforcement Services in the Charter Township
of Brandon 2013 -2015
M.R. 415183 -07/29/2015
Sheriffs Office - Contract Amendment #3 For Law Enforcement Services in the Charter Township
of Independence 2013 - 2015
M.R. 415184 - 07/29/2015
Sheriffs Office - Contract for Police Dispatch Services for the Village of Milford 2015 - 2018
MR. 415186 - 07/29/2015
Sheriffs Office - Narcotics Enforcement Team (NET) Interlocal Agreement with the City of Farmington
MR. 415187 - 07/29/2015
Public Services -Animal Control and Pet Adoption Center - Purchase and Installation of Mobile Data
Computers in Animal Control Vehicles
MR. - 08/13/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15210 - Charter Township of Springfield
M.R. 415203 - 08/13/2015
County Clerk/Register of Deeds - Transfer of One (1) Office Leader Position and One (1) Office
Assistant II Position in the Vital Records Unit from GF/GP to SR Fund
M.R. 415206 - 08113/2015
Sheriffs Office - Replacement and Upgrade of Sheriff Aviation Microwave Downlink System
(Directional GPS)
M.R. 415207 - 08/13/2015
Sheriffs Office - Use of Forfeited Funds for Equipment and Training
M.R. - 09/17/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15235 - Charter Township of Brandon
19,088.00
19,088.00
11,483.00
28,536.00
69,867.00
36,845.00
(61,944.00)
$ 309,237.00
$ 255,000.00
42,348.00
M.R. 415239 - 09/17/2015
M&B FY 2015 Third Quarter Report
Adjustments to Circuit Court
Adjustments to Sheriffs Office
Adjustments to Board of Commissioners
Adjustments to Health and Human Services
Adjustments to Economic Development and Community Affairs
Adjustments to Non-Departmental
$ 1,597,897.00
6,293.00
7,400.00
$ 325,000.00
$ 63,385.00
$ 1,060,000.00 $ 3,059,975.00
M.R. - 10/07(2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15244 - Charter Township of Highland 39,860.00
M.R. 415xxx - 12/03/15
M & B FY 2015 Year End Report
Adjustments to Clerk/Register of Deeds $ 13,000.00
Adjustments to Water Resources Commissioner $ 200,000.00
Adjustments to Animal Control
$ 33,000.00
Adjustments to Children's Village Child Care Fund 5,082.00
Adjust Non-Departmental Revenue $ 1,865,121.00 $ 2,116,203.00
TOTAL AMENDED BUDGET AS OF 09/30/2015 $ 442,949,156.13
106
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2015
Cash Overages
Checks Cancelled
Refund Prior Years Expenditure and Adj of Prior Years Exp
Sale of Equipment
Total
0.02
30,412.70
278.01
8,725.00
$ 39,415.73
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2015
Adjustment Prior Years Revenue
Auction Expense
Bank Charges
Fees - Per Diems
Miscellaneous
Refund Prior Years Revenue
4,945.51
1.50
37,381.33
1,064.89
2,000,000.00
84,741.79
Total $ 2,128,135.02
107
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2015
FUND
ANIMAL CONTROL LEGACY FUND
CHILDRENS VILLAGE DONATIONS
LAW LIBRARY GIFT FUND
MEDICAL EXAMINER LIBRARY DONATIONS
NO HAZ WASTE DONATIONS
DONATIONS
RECEIVED IN FY 2015
98,617,38
12,105.15
1,000.00
1,000.00
18,191.22
130,913.75
CASH BALANCE
AS OF 9/30/2015
$ 365,893.84
114,018.36
1,000.00
8,480.03
79,694.34
$ 569,086.57
Prepared by Fiscal Services 11/16/2015
108
•Amount $6.00 $3.00 Administration Sub-Total _ _ S4.00 $4,00 Addison Oaks Park Sub-Total Totals GRC General Donation Park Patron RDP General Donation RDP General Donation RDP General Donation RDP General Donation Park Patron Park Patron Park Patron Park Patron Grov.eland,Oaks ParkSub4Otal $20.00 $5.00 $2.00 $1.00 ADM ADM ADD ADD Budget Center Project / Program General Donation General Donation General Donation General Donation Source David Berkal Park Patron Park Patron Park Patron OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2015 4th Quarter Report for Contributions (Donations) - July 1, 2015 - September 30, 2015 WTR SPG Comrnermorative Plaque on Existing Dedicated Bench Robert Dudley General Donation Red Oaks Park-SUb-Tntal 111.00 . . . Springfield Oaks.Golf.CourseSubrTotal--- William TuckerIll $1.00 ------ -- - - - - - Watefford-Oak&Paek Sub-Total . . Grand Total 109 $28.00. $111.00. $1.00 $160.00
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period July 2015 to Sept 2015 Date: Donor: Cash/Check: Items: Estimated Value: 6/30/2015 Linda Simon 78 Magazines @ $.10 ea $7.80 7/1/2015 Big Beaver United Methodist $150.00 Check $150.00 7/6/2015 Benscoters Craft Supplies $2.00 7/7/2015 Shanette Kidd Boys and Girls Clothing $20.00 7/8/2015 Dr. Jennifer Hichme Book Box Sets $42.74 7/9/2015 Roxanne Degriselles Winter Hats & Gloves $20.00 7/9/2015 Ann Marie Eliakis Books $12.00 7/14/2015 Sweet Dreams for Kids 15 Pillowcases $15.00 7/14/2015 Audrey Moon 16 Pairs Womens Pants $24.00 8/4/2015 Audrey Branner $50.00 Check $50.00 8/12/2015 Carolyn Hadley Books, Crafts, Toiletries, Socks $35.00 8/13/2015 Sweet Dreams for Kids 15 Pillowcases $15.00 8/19/2015 Janice Duncan Toiletries, Crafts, Games, School Items $40.00 8/19/2015 Sally Jackson & Kathy Voyles New Books, Puzzles, Clothes, Toiletries $1,000.00 8/19/2015 Lakes Area Rotary Club $111.00 Check $111.00 8/20/2015 New Life Ambassadors for Christ $200.00 Check $200.00 8/21/2015 St Mary of the Hills Birthday Gift Items $850.00 8/24/2015 Datsun Doctor 25 Magazines $2.50 9/3/2015 Temple Israel 46 T-Shirts $23.00 9/4/2015 Greg Moss 40 Magazines $4.00 9/24/2015 Sweet Dreams for Kids 15 Pillowcases $15.00 9/25/2015 Phil O'Leary Canvas Bags $60.00 9/28/2015 Deb Kiertzner/Brooksie Way Diet Pop, Chips, Water $990.00 9/29/2015 Children's Village Foundation $1815.50 Check $1,815.50 Total: $5,504.54 COMPILED BY: NICOLE KRUMM FINALIZED 9/29/2015 110
2015 UNCOLLECTABLE HOME IMPROVEMENT LOANS
COMMUNITY DEVELOPMENT BLOCK GRANT
CASE #
7068
5315
6404 IShawn Kozel & Vicki Valente
HOMEOWNER
David & Heather Snook
Jerry & Kelly Ramsey
BAL DUE
9,925.00
12,000.00
14,016.03
ADDRESS
6585 Buckland Ave, W Bloomfield MI 48324 1
276 Oakmont, Auburn Hills 48326 1
279 E Saratoga, Ferndale 48220
TOTAL: $35,941.03
Total Write offs: 3
111
2015 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
CASE # HOMEOWNER BAL DUE ADDRESS
10589 Frieda J Nelson $ 20,539.00 1456 E Harry Aye, Hazel Park MI 48030
TOTAL: $20,539.00
TOTAL AMOUNT UNCOLLECTIBLE
1/1/11I '1113/24115 to
*Client has more than one loan
Total Write ffs: 1
Grand Total Write offs: 4
$66,480.03
112
CAM AND MW
COUNTY MICHIGAN
WR1TE-OFFS REQUESTED 11119/14 Amounts Confirmed Outstanding at 8/13/15
All of the accounts were deactivated at 90 days past due to prevent customer access.
USER NAME STATUS ACCOUNT NAME AMOUNT LAST ACTIVITY FISCAL YR
EA0
Credits Tot $0.00
.1 I I rn1 --.n11•1 I I
EA000003712
EA000004383
EA000004624
EA000004868
EAOSPECAPP
A = ACTIVE ACCOUNT
N = NOT ACTIVE ACCOUNT
REASON/
STATUS
TNT REAL ESTATE
MOTORS LIQUIDATION CO
INFINITE CONCEPTS & INVESTMENT
RER
SPECTRUM APPRAISAL GROUP
$13.00 1/31/2013 2013
$43.00 1/31/2013 2013
$13.00 11/30/2012 2013
$37.50 11/30/2013 2013
$71.00 4/30/2013 2013
Total Charges $177.50
Less Cr Bal, $0.00
Total Writeoff $177.50
A = ACTIVE ACCOUNT
BK BANKRUPTCY
N = NOT ACTIVE ACCOUNT
MR = MAIL RETURNED MARKED NOT DELIVERABLE
W = WENT OUT OF BUSINESS
Approvalfor We off of abbve accounts
Signature
.4y/ %:/7S'
Da
113
OAKLAND COUNTY PARKS & RECREATION COMMISSION FY2015 Non-Sufficient Funds (NSF) Check Listing July 1, 2015 - Se tember 30, 2015 Name --.• ••- Last First) _ , .Budget ;-. - - • 'center - 'Date Amount -: .. MOnth. - -. Replaced • - -- --- - . Receipt Number - - . $25 Fee --.Paid?, . - -- .Mon. Written-off - . Letter. Sent Referred•to-OCCC Bunton, Raymond ORN 07/15/15 30.00 n/a n/a no 09/15 07/16/15 n/a Total $ 30.00 *Uncollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel (OCCC). Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners' approval. Authorized by: CA$DatalMy Documents SIBrian'SCash ManagementINSF Checks \ OCPR Uncollectible NSF Check Listing - write off.xlsx FY2015-Q4 10129120151AO AM
2015 Land Sale Chargebacks
WRC Sewer
40202
40202
TAX (REAL) INTEREST (REAL) Cvt Cd Parcel Id
($175.60) ($24,50) 22 2336479030
($175.43) ($8.77) 22 2336479030
Tax Yr Dt
2013
2014
City of Farmington Hills ($351.03) ($33.27)
57471-6010101-126100-40290 149030-730970
WRC Sewer TAX (REAL) INTEREST (REAL) Cvt Cd Parcel Id Tax Yr Dt
40202 ($209.07) ($29.17) 64 1416479017 2013
40202 ($213.71) ($29.81) 64 1417103004 2013
40202 ($235.51) ($32.85) 64 1417154033 2013
40202 ($391.46) ($54.61) 64 1417208012 2013
40202 ($235.51) ($32.85) 64 1417451019 2013
40202 ($505.41) ($70.50) 64 1418426007 2013
40202 ($137.85) ($19.23) 64 1418477021 2013
40202 ($525.04) ($73.24) 64 1420133005 2013
40202 ($234.14) ($32.66) 64 1420135004 2013
40202 ($494,22) ($68.94) 64 1420154007 2013
40202 ($2,990,67) ($417,20) 64 1420306008 2013
40202 ($402,65) ($56.17) 64 1420307009 2013
40202 ($638.67) ($89.09) 64 1420309020 2013
40202 ($229.27) ($31,98) 64 1420310001 2013
40202 ($229.27) ($31.98) 64 1420311007 2013
40202 ($262.55) ($36.63) 64 1420311028 2013
40202 ($229.27) ($31.98) 64 1420329021 2013
40202 ($491.91) ($68.62) 64 1420329022 2013
40202 ($433.09) ($60.42) 64 1420331009 2013
40202 ($451.09) ($62.93) 64 1420334025 2013
40202 ($229.27) ($31.98) 64 1420335022 2013
40202 ($437.44) ($61.02) 64 1420354007 2013
40202 ($1,936.64) ($270.16) 64 1420355007 2013
40202 ($249.25) ($34.77) 64 1420476008 2013
40202 ($401,53) ($56.01) 64 1420478016 2013
40202 ($262.47) ($36,61) 64 1421208015 2013
40202 ($1,024.51) ($142.92) 64 1421257024 2013
40202 ($1,210.84) ($168.91) 64 1421258009 2013
40202 ($243.15) ($33.92) 64 1421303043 2013
40202 ($249.25) ($34.77) 64 1421352017 2013
40202 ($249.25) ($34.77) 64 1421352051 2013
40202 ($554.30) ($77,32) 64 1421376031 2013
40202 ($125.43) ($17.50) 64 1422111025 2013
40202 ($249.25) ($34.77) 64 1422111029 2013
40202 ($1,088.08) ($151.79) 64 1422154001 2013
40202 ($249,25) ($34.77) 64 1422226019 2013
40202 ($528,50) ($73.73) 64 1422304036 2013
40202 ($491,34) ($68.54) 64 1422332027 2013
40202 ($1,447.35) ($201.91) 64 1422351011 2013
40202 ($673.29) ($93.92) 64 1422354002 2013
40202 ($249.25) ($34.77) 64 1422376005 2013
115
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
40202
($358.72)
($266.69)
($639.17)
($136.48)
($282.64)
($230.87)
($529.82)
($361.02)
($611.78)
($795.01)
($301.36)
($299.85)
($301.36)
($249.25)
($714.78)
($266.69)
($430.25)
($266.69)
($249.25)
($234.14)
($720,96)
($645,15)
($169.73)
($229.27)
($229.27)
($249.25)
($622.18)
($101.03)
($251.83)
($637.15)
($111.02)
($720,96)
($341.82)
($575.56)
($1,302.93)
($651.91)
($249.09)
($113.70)
($255.99)
($341.56)
($109,26)
($346.29)
($200.51)
($547,20)
($368.01)
($134.70)
($462.58)
($350.94)
($166.55)
($50.04) 64
($37.20) 64
($89.16) 64
($19.04) 64
($39.43) 64
($32.21) 64
($73.91) 64
($50.36) 64
($85.34) 64
($110.90) 64
($42.04) 64
($41.83) 64
($42.04) 64
($34.77) 64
($99,71) 64
($37.20) 64
($60,02) 64
($37.20) 64
($34,77) 64
($32.66) 64
($100.57) 64
($90,00) 64
($23,68) 64
($31.98) 64
($31,98) 64
($34,77) 64
($86,79) 64
($14.09) 64
($35.13) 64
($88.88) 64
($15.49) 64
($100.57) 64
($47.68) 64
($80.29) 64
($181.76) 64
($90.94) 64
($34.75) 64
($15.86) 64
($35.71) 64
($47.65) 64
($15,24) 64
($48,31) 64
($27.97) 64
($76.33) 64
($51,34) 64
($18,79) 64
($64.53) 64
($48,96) 64
($23.23) 64
1427157023
1427304013
1428101010
1428103008
1428107011
1428153002
1428183012
1428307028
1428330009
1428379006
1428413019
1428430002
1428432013
1428437019
1428476005
1428479003
1428483009
1428484001
1428484006
1429104018
1429153014
1429177021
1429181008
1429182004
1429203007
1429234010
1429257010
1429302005
1429302008
1429303012
1429309011
1429327002
1430351006
1430384016
1430402003
1430402041
1430426018
1430429003
1430429018
1430454017
1430476009
1430477028
1430480004
1431101014
1431154010
1431402007
1432153004
1432184013
1433104016
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
116
40202 ($249.09) ($34.75) 64 1433182013 2013
40202 ($177.60) ($24,78) 64 1433184013 2013
40202 ($434.84) ($60.66) 64 1433233017 2013
40202 ($351.21) ($48.99) 64 1433251014 2013
40202 ($346.29) ($48.31) 64 1433277004 2013
40202 ($249.09) ($34.75) 64 1433277023 2013
40202 ($476.31) ($66.45) 64 1433278023 2013
40202 ($517,21) ($72.15) 64 1433279018 2013
40202 ($287.86) ($40.16) 64 1433280001 2013
40202 ($108.80) ($15.18) 64 1433376015 2013
40202 ($249.09) ($34.75) 64 1433404022 2013
40202 ($143.89) ($20.07) 64 1433407009 2013
40202
($322.45) ($44,98) 64 1433407013 2013
40202
($655,80) ($91.48) 64 1433461006 2013
40202
($272.72) ($38.04) 64 1433479019 2013
40202
($360.58) ($50.30) 64 1433479031 2013
40202
($394.17) ($54.99) 64 1434105011 2013
40202
($269.26) ($37.56) 64 1434107002 2013
40202
($249.25) ($34.77) 64 1434153018 2013
40202 ($249.25) ($34.77) 64 1434155016 2013
40202 ($737.92) ($102.94) 64 1904104029 2013
40202 ($339.39) ($47,34) 64 1904134015 2013
40202
($490,38) ($68.41) 64 1905203008 2013
40202
($295,17) ($41.18) 64 1905203035 2013
40202
($388.50) ($54.20) 64 1905204013 2013
40202 ($850.63) ($118.66) 64 1905207032 2013
40202 ($116.54) ($16.26) 64 1905227017 2013
40202 ($346.29) ($48.31) 64 1905276005 2013
40202 ($553.89) ($77,27) 64 1905278017 2013
40202 ($312.09) ($43.54) 64 1905278021 2013
City of Pontiac ($51,217.78) ($7,144.82)
57010-6010101-126100-40420 149030-730970
WRC Sewer TAX (REAL) INTEREST (REAL) Cvt Cd Parcel Id Tax Yr Dt
40202 ($3,540.06) ($177.00) S 2533353017 2014
Township of Royal Oak ($3,540.06) ($177.00)
57491-6010101-126100-40160 149030-730970
Total WRC Sewer 2015 IS CB ($55,108.87) ($7,355.09) ($62,463.96) TOTAL
117
2015 Land Sale Chargebacks
TAX (REAL) INTEREST (REAL) Water
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
($217,13)
($241,66)
($258.43)
($616.61)
($260.18)
($536.51)
($142.09)
($618.38)
($258.34)
($547.60)
($3,408.46)
($443.98)
($707.18)
($255.90)
($252.88)
($307.72)
($252.93)
($522,36)
($494,76)
($460,31)
($310,21)
($473,44)
($2,210,99)
($472.83)
($454.95)
($293.59)
($1,122,50)
($1,315.36)
($268.96)
($278.32)
($277.15)
($595.74)
($118.45)
($277.06)
($1,245.13)
($472,06)
($605,13)
($542.01)
($1,568.15)
($723.49)
($285,58)
($401,91)
($275.91)
($780.09)
($145.52)
($313.78)
Cvt Cd
($30.29) 64
($33.71) 64
($36,05) 64
($86,02) 64
($36.30) 64
($74.84) 64
($19.82) 64
($86.26) 64
($36.04) 64
($76.39) 64
($475.48) 64
($61.94) 64
($98.65) 64
($35.70) 64
($35.28) 64
($42.93) 64
($35.28) 64
($72,87) 64
($69,02) 64
($64,21) 64
($43.27) 64
($66.04) 64
($308,43) 64
($65,96) 64
($63.47) 64
($40,96) 64
($156.59) 64
($183,49) 64
($37.52) 64
($38.83) 64
($38.66) 64
($83.11) 64
($16.52) 64
($38.65) 64
($173.70) 64
($65.85) 64
($84.42) 64
($75.61) 64
($218.76) 64
($100.93) 64
($39.84) 64
($56.07) 64
($38,49) 64
($108.82) 64
($20.30) 64
($43,77) 64
Parcel Id
1416479017
1417103004
1417154033
1417208012
1417451019
1418426007
1418477021
1420133005
1420135004
1420154007
1420306008
1420307009
1420309020
1420310001
1420311007
1420311028
1420329021
1420329022
1420331009
1420334025
1420335022
1420354007
1420355007
1420476008
1420478016
1421208015
1421257024
1421258009
1421303043
1421352017
1421352051
1421376031
1422111025
1422111029
1422154001
1422226019
1422304036
1422332027
1422351011
1422354002
1422376005
1427157023
1427304013
1428101010
1428103008
1428107011
Tax Yr Dt
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
118
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
($257.95)
($592.47)
($386.51)
($659.41)
($924.98)
($339.44)
($314.25)
($339.44)
($299.40)
($776.33)
($275.91)
($487.72)
($389.75)
($280.88)
($259.33)
($780,42)
($692,28)
($409.99)
($339.00)
($244.30)
($277.15)
($666.94)
($147.41)
($295.72)
($686.55)
($109.35)
($780,42)
($564.85)
($2,765.73)
($1,507.55)
($718.77)
($277.97)
($340.62)
($290.35)
($546.59)
($101.45)
($387.27)
($218.85)
($592.18)
($564.60)
($158.30)
($496.11)
($375.18)
($181,43)
($280.00)
($403.25)
($487.42)
($361.31)
($387.38)
($35.98) 64
($82.65) 64
($53.92) 64
($91.99) 64
($129,03) 64
($47.35) 64
($43.84) 64
($47.35) 64
($41.77) 64
($108.30) 64
($38.49) 64
($68.04) 64
($54.37) 64
($39.18) 64
($36.18) 64
($108.87) 64
($96,57) 64
($57.19) 64
($47.29) 64
($34.08) 64
($38.66) 64
($93.04) 64
($20,56) 64
($41,25) 64
($95,77) 64
($15.25) 64
($108,87) 64
($78.80) 64
($385.82) 64
($2 10.30) 64
($100.27) 64
($38.78) 64
($47.52) 64
($40.50) 64
($76.25) 64
($14.15) 64
($54.02) 64
($30.53) 64
($82.61) 64
($78.76) 64
($22.08) 64
($69.21) 64
($52.34) 64
($25.31) 64
($39.06) 64
($56.25) 64
($68.00) 64
($50.40) 64
($54.04) 64
1428153002
1428183012
1428307028
1428330009
1428379006
1428413019
1428430002
1428432013
1428437019
1428476005
1428479003
1428483009
1428484001
1428484006
1429104018
1429153014
1429177021
1429181008
1429182004
1429203007
1429234010
1429257010
1429302005
1429302008
1429303012
1429309011
1429327002
1430351006
1430384016
1430402003
1430402041
1430426018
1430429003
1430429018
1430454017
1430476009
1430477028
1430480004
1431101014
1431154010
1431402007
1432153004
1432184013
1433104016
1433182013
1433184013
1433233017
1433251014
1433277004
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
119
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
40201
City of Pontiac
($280.00)
($510.90)
($569.87)
($346.34)
($341.36)
($280.00)
($149.23)
($352,46)
($703,83)
($290.86)
($389.84)
($420.61)
($282.17)
($289.00)
($280.16)
($807.43)
($392.43)
($569.42)
($327.32)
($417.65)
($931.70)
($123.54)
($386,10)
($595,30)
($39.06) 64
($71.27) 64
($79.50) 64
($48.31) 64
($47.62) 64
($39.06) 64
($20,82) 64
($49.17) 64
($98,13) 64
($40,57) 64
($54.38) 64
($58.68) 64
($39.36) 64
($40.32) 64
($39.08) 64
($112.64) 64
($54.74) 64
($79.43) 64
($45.66) 64
($58.26) 64
($129.97) 64
($17.23) 64
($53.86) 64
($83.04) 64
1433277023
1433278023
1433279018
1433280001
1433376015
1433404022
1433407009
1433407013
1433461006
1433479019
1433479031
1434105011
1434107002
1434153018
1434155016
1904104029
1904134015
1905203008
1905203035
1905204013
1905207032
1905227017
1905276005
1905278017
1905278021
($368,60) ($51.42) 64
($61,058.30) ($8,517.61)
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
57010-6010101-126100-40420
40201
Township of Royal Oak
57291-6010101-126100-40160
149030-730970
($1,708.36) ($85.42) S
($1,708.36) ($85.42)
149030-730970
2533353017 2014
($8,603.03) I ($71,369.69) TOTAL I Total WRC Water 2015 LS CB ($62,766.66)
120
2015 Land Sale Pontiac W/S 2012
57010-6010101-126100-40420
Tax Authority Cd
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
149030-730970
TAX (REAL) INTEREST (REAL) Cvt Cd Parcel Id
($227.48) ($52.89) 64 1416479017
($410.92) ($95.54) 64 1417353007
($284.95) ($66.25) 64 1418426007
($286.78) ($66.68) 64 1418477021
($284.98) ($66.26) 64 1420329022
($291.03) ($67.66) 64
1420330011
($235.58) ($54.77) 64 1420331009
($376.16) ($87.46) 64 1420334025
($279,84) ($65.06) 64
1421257024
($622.46) ($144.72) 64
1421258009
($385.94) ($89.73) 64 1421303002
($287.45) ($66.83) 64 1421376031
($380.33) ($88,43) 64
1422154001
($349.11) ($81,17) 64
1422206013
($397.52) ($92.42) 64 1422304036
($604.85) ($140.63) 64 1422328002
($256.34) ($59.60) 64 1422351011
($385.82) ($89.70) 64 1422354002
($311.07) ($72.32) 64 1427304013
($385.94) ($89.73) 64 1428103008
($236.91) ($55,08) 64 1428307028
($342.82) ($79,71) 64 1428330009
($718,98) ($167.16) 64 1428476005
($322,47) ($74.97) 64 1428479003
($209.56) ($48.72) 64 1428484001
($284.98) ($66.26) 64 1429153014
($389.45) ($90.55) 64 1429177021
($291.80) ($67.84) 64 1429181008
($626.14) ($145.58) 64 1429251005
($280.37) ($65.19) 64 1429302008
($284.98) ($66.26) 64 1429327002
($1,213.57) ($282.16) 64 1430384016
($373.74) ($86,89) 64 1430429003
($709.00) ($164,84) 64 1430454019
($282.51) ($65.68) 64 1430480004
($764,80) ($177.82) 64 1431101015
($376.16) ($87,46) 64 1431102018
($430.27) ($100.04) 64 1431228005
($373.86) ($86,92) 64 1431402007
($223.34) ($51.93) 64 1432153004
($250.41) ($58.22) 64 1433104016
($592.44) ($137.74) 64 1433135019
($266.89) ($62.05) 64 1433251009
($393.76) ($91.55) 64 1433251014
($263.37) ($61.23) 64 1433278023
($656.38) ($152.61) 64 1433279001
Tax Yr Dt
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
121
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
40200
City of Pontiac W/S 2012 LS CB
($290,20)
($394,79)
($1,089.14)
($393.80)
($393.76)
($411.13)
($278.44)
($245.22)
($383.27)
($407.25)
($370.14)
($287.89)
($411.13)
($3,013.19)
($299.19)
($411.13)
($561.28)
($27,844.46)
($67.47) 64
($91.79) 64
($253.23) 64
($91.56) 64
($91.55) 64
($95.59) 64
($64.74) 64
($57.01) 64
($89.11) 64
($94.69) 64
($86.06) 64
($66.93) 64
($95.59) 64
($700.57) 64
($69.56) 64
($95.59) 64
($130.50) 64
1433279018
1433328007
1433376013
1433376015
1433407009
1433461006
1434105011
1434107002
1904134015
1904136005
1905204013
1905204034
1905227017
1905254009
1905278017
1905278021
1905279002
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
($6,473.85) f($34.318.31) TOTAL 1
122
2015 Land Sale Chargebacks
6010101-173110-605572
173100-730970
40090-Lake Levels TAX (REAL) INTEREST (REAL) Cvt Cd Parcel Id Tax Yr Dt
40090
40090
40090
40090
40090
L-470 White Lake Level 24470
($0.30)
($2.17)
($5.70)
($7.66)
($1.40)
($17.23)
($0.11) H 1112454018
($0.72) H 1112454018
($1,33) H 1112454018
($1,07) H 1112454018
($0,07) H 1112454018
($3.30) ($2033)
2010
2011
2012
2013
2014
40090
40090
40090
40090
L-458 Waterford Multi 24458
40090
40090
40090
40090
L-298 Union L Lake 24298
40090
40090
40090
L-298 Union L Lake 24298
40090
40090
40090
40090
L-453 Cedar Island Lake 24453
($42,45)
($45.88)
($72.65)
($48.20)
($209.18)
($0,25)
($0.22)
($0.33)
($0.24)
($1.04)
($0.22)
($0.33)
($0.24)
($0.79)
($0.18)
($0.28)
($0.49)
($0.41)
($1.36)
($14.16) W
($10.67) W
($1013) W
($2.41) W
($37.37)
($0.08) X
($0.05) X
($0.05) X
($0.01) X
($0.19)
($0.05) X
($0.05) X
($0.01) X
($0.11)
($0.06) Y
($0.07) Y
($0.07) Y
($0.02) Y
($0.22)
1304104011 2011
1304104011 2012
1304104011 2013
1304104011 2014
($246.55)
1806229033 2011
1806229033 2012
1806229033 2013
1806229033 2014
($1.23)
1806234009 2012
1806234009 2013
1806234009 2014
($0.90)
1226191009 2011
1226191009 2012
1226191009 2013
1226191009 2014
($1.58)
Total Lake Level 2015 LS CB ($229.60) ($41.19) ($270.79)
123
2015 Land Sale Chargebacks-Drains
6010101-155050 605572 730970
Drains TAX (REAL) INTEREST (REAL) Cvt Cd Parcel Id Tax Yr Dt
40070
40070
258-Sinking Bridge 25258
40070
40070
258-Sinking Bridge 25258
40070
40070
258-Sinking Bridge 25258
40070
40070
1002-Sherman 25348
40070
40070
1002-Sherman 25348
40070
40070
40070
315-White Duck Lake 25315
40070
40070
40070
315-White Duck Lake 25315
40070
40070
40070
220-Pontiac Creek 25220
($0,33)
($0.32)
($0.65)
($0.31)
($0.30)
($0.61)
($0.28)
($0.27)
($0.55)
($2.80)
($2.79)
($5.59)
($0.39)
($0.39)
($5.39)
($6.17)
($0.37)
($0.37)
($5.12)
($5.86)
($0.78)
($0.79)
($1.11)
($2,68)
($0.05) 64
($0.02) 64
($0.07)
($0,04) 64
($0,02) 64
($0.06)
($0,04) 64
($0.01) 64
($0.05)
($0.16) 76
($0.06) 76
($0.22)
($0.39) 76
($0.14) 76
($0.53)
($0.09) H
($0.05) H
($0.27) H
($0.41)
($0.09) H
($0.05) H
($0.26) H
($0.40)
($0,18) W
($0.11) W
($0.06) W
($0.35)
1416307004 2013
1416307004 2014
($0.72)
1416479017 2013
1416479017 2014
($0.67)
1417208012 2013
1417208012 2014
($0.60)
2433376001 2013
2433376001 2014
($2.55)
2433376002 2013
2433376002 2014
($6.12)
1112180012 2012
1112180012 2013
1112180012 2014
($6.58)
1112454018 2012
1112454018 2013
1112454018 2014
($6.26)
1324103011 2012
1324103011 2013
1324103011 2014
($3.03)
Total Drain 2015 LS CB ($24.44) ($2.09) $0.00 ($26.53)
124
/-1/1//c--
Resolution #15315 December 9, 2015
Moved by Middleton supported by Weipert the resolutions be adopted.
Discussion followed.
Moved by Zack supported by Quarles the resolution be amended as follows:
On page 1
WHEREAS an assigned fund balance, in the amount of $5,600,000, has been created for the
Human Resources Department to conduct a County-wide salary structure study, workforce
planning, recruiting and employee retention needs, paid sick and parental leave policies and
potential HR consulting services; and
Vote on amendment:
AYES: Gershenson, Jackson, McGillivray, Quarles, Woodward, Zack, Bowman. (7)
NAYS: Fleming, Gingell, Gosselin, Hoffman, Kochenderfer, KowaII, Long, Middleton, Scott,
Spisz, Taub, Weipert, Crawford, Dwyer. (14)
A sufficient majority having not voted in favor, the amendment failed.
Discussion followed.
Vote on resolution, as is:
AYES: Gershenson, Gingell, Gosselin, Hoffman, Jackson, Kochenderfer, KowaII, Long,
Middleton, Quarles, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bowman, Crawford, Dwyer,
Fleming. (20)
NAYS: McGillivray. (1)
A sufficient majority having voted in favor, the resolution was adopted.
I HEREBY APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 9,
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 9th day of December 2015.
Lisa Brown, Oakland County