HomeMy WebLinkAboutResolutions - 2016.06.16 - 22403MISCELLANEOUS RESOLUTION #16148 June 16, 2016
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2016 SECOND QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23,
which authorizes budget amendments for variance between estimated revenue and projected
expenditures, amendments are required; and
WHEREAS the Fiscal Year (FY) 2016 Second Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended; and
WHEREAS a budget amendment is recommended to reallocate $10,000 from Emergency Salaries (Non
Departmental) to District Court's Administration Division Visiting Judges line item due to an unanticipated
leave by a District Court Judge; and
WHEREAS a budget amendment is recommended for the Prosecuting Attorney's Office to reallocate
$3,000 from Training line item to Workshops and Meeting line item to more accurately reflect the budget
with actual activity; and
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds are recorded in separate restricted
funds that require a transfer to the General Fund for use of the monies. Transfers In from the various
restricted funds in the amount of $72,301 is being recognized for eligible forensic lab and dispatch costs;
and
WHEREAS a budget amendment is recommended for the Sheriffs Office to transfer $60,000 from
Contracted Services line item to Capital Outlay Miscellaneous for the replacement of facility sterilization
equipment which is no longer is working; and
WHEREAS a budget amendment of $13,488 is recommended for the Sheriff's Office to cover the
accelerated depreciation of sixty-five (65) Mobile Data Computers (MDC) that need to be replaced; and
WHEREAS a budget amendment is recommended to transfer $935 from Sheriff Auto Theft Prevention
Restricted Fund (#21394) to Sheriff's Office Investigative/Forensic Services Division for travel and
conference expense to attend an auto theft prevention conference; and
WHEREAS a budget amendment is recommended within the County Clerk/Register of Deeds Department
to reallocate budget amounts to the proper programs; and
WHEREAS a budget amendment of $3,000 is recommended in Central Services Food Services to
establish the revenue budget for the monthly cafeteria commissions (per contract) for use of the cafeteria
in the Courthouse; and
WHEREAS a budget amendment is recommended in Central Services Food Services to reallocate
$1,400 from Equipment Maintenance line item to Expendable Equipment line item for expenditures
related to the purchase of televisions for the cafeteria in the Courthouse; and
WHEREAS a budget amendment is recommended for Facilities Engineering to reallocate $9,828 from the
Software Support Maintenance account to the Info Tech Operations account to more accurately reflect
the budget with the actual expenditures; and
WHEREAS a budget amendment in the amount of $27,052 is recommended in Economic Development &
Community Affairs for operating revenues and expenditures related to the Fire and Ice Festival; and
WHEREAS based on a United States Supreme Court ruling, the Prosecuting Attorney is required to re-
examine approximately 49 juvenile life sentence cases. A budget amendment in the amount of $600,000
is recommended to transfer funding from the General Fund Assigned Fund Balance for Unfunded
Mandates (GL Account #383515) and establish a line item within the Non-Departmental budget to cover
costs incurred by the Prosecuting Attorney and Sheriff's Office for these cases. Funding will be
administratively transferred to each department based on actual expenditures tracked by a separate
program number; and
WHEREAS a budget amendment totaling $23,296 is recommended within the Concealed Pistol License
Fund (#20300) to more accurately reflect the budget with actual activity; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote.
WHEREAS a budget amendment is recommended to recognize that the Health Division has received
additional funding from Michigan Department of Community Health (MDCH) through the Comprehensive
Planning, Budgeting, and Contracting (CPBC) Agreement Amendment #2 in the amount of $22,200 which
is less than fifteen percent of the original agreement required to accept each of the amendments via
separate resolution; and
WHEREAS a budget amendment is recommended to recognize that the Health Division has received
additional funding from MDCH through the Comprehensive Planning, Budgeting, and Contracting (CPBC)
Agreement Amendment #3 in the amount of $190,244 which is less than fifteen percent of the original
agreement required to accept each of the amendments via separate resolution; and
WHEREAS a budget amendment totaling $62,641 has been requested by the Health Division in order to
reallocate funds into the proper grant number; and
WHEREAS a Parks and Recreation budget amendment is recommended to transfer General Program
Administration funds in the amount of $53,239 from the Facilities Maintenance cost center to various cost
centers incurring expenses during the second quarter of FY2016; and
WHEREAS a budget amendment is recommended to transfer funding in the amount of $60,000 from the
Parks and Recreation Fund (#50800) to the Information Technology Fund (#63600) for upgrade of the
Oakland County's Parks and Recreation website, DestinationOakland.com ; and
WHEREAS a Water Resources Commissioner budget amendment is recommended to transfer $22,141
from the Water and Sewer Trust fund (#57010) to the Project Work Order fund (#40400) to pay for the
Cross Connection Space Expansion-Improvements project; per Miscellaneous Resolution #15231 which
allows for administrative approval of capital improvement program projects under $30,000; and
WHEREAS a budget amendment totaling $30,000 is recommended in the Fringe Benefit Fund (#67800)
for revenues and expenses due to projection to be less than budget; and
WHEREAS an Information Technology budget amendment in the amount of $130,082 is recommended to
for increase of Geographical Information System (GIS) licenses, funding is available in the Information
Technology Fund (#63600); and
WHEREAS a budget amendment is recommended to transfer funding in the amount of $16,453 from the
Building Improvement Fund (#40100) to the Project Work Order Fund (#40400) in order to remodel the
Corporation Counsel area and create one furnished office for a new attorney position as referenced in the
FY2016 — FY2025 Capital Improvement Program; per Miscellaneous Resolution #15231 which allows for
administrative approval of capital improvement program projects under $30,000; and
WHEREAS the FY 2015 Year End Report included a carry forward amount of $2,333,884 for various
department expenditures to be included in FY 2016; and
WHEREAS per the General Appropriations Act and Miscellaneous Resolution #93156, a review of the
carry forward appropriation has been conducted to determine if the appropriation shall continue for the
remainder of the fiscal year; and
WHEREAS the departments have expended the majority of their carry forward requests and the
remaining balance is expected to be utilized by the end of FY 2016; 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
$126,547.21 and the Home Investment Partnership Act Accounts totaling $73,401 and recommends
$199,948.21 be written off in uncollectible loans; and
WHEREAS the Department of Information Technology has requested write-offs totaling $1,364 for
uncollectible charges; and
WHEREAS the Parks and Recreation Commission has requested write-offs totaling $118 for uncollectible
fees; and
WHEREAS Department of Health and Human Services, Children's Village division received donations for
the period of January 2016 through March 2016 totaling $7,372.14 of which $98 were cash donations;
and
WHEREAS Parks & Recreation Commission received donations totaling $24,062.97 for various
programs.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2016
Second Quarter Financial Report.
BE IT FURTHER RESOLVED that $600,000 be transferred in FY 2016 from the General Fund Assigned
Fund Balance for Unfunded Mandates (GL #383515) to Non-Departmental to cover the costs incurred by
the Prosecuting Attorney and Sheriff's Office for reexamining 49 juvenile life sentence cases and that
funds will be administratively reallocated from the Non-Departmental Juvenile Resentencing line item to
the respective departments as costs are incurred.
GENERAL FUND (#10100)
Revenues
9010101-196030-666882
FY 2016
Planned Use of Balance
Total Revenues
$600,000.00
$600,000.00
Expenditures
9090101-122055-740084 Juvenile Resentencing
Total Expenditures
$600,000.00
$600,000.00
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of
Management and Budget and detailed in the attached schedules are authorized to be written off,
BE IT FURTHER RESOLVED that the donations be recognized in the Parks and Recreation Department
and the Department of Health and Human Services, Children's Village division.
BE IT FURTHER RESOLVED that the FY 2016— FY 2018 Budgets are amended pursuant to Schedules
A and B.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
ITEM 15
COUNTY MICHIGAN OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
MANAGEMENT St. BUDGET
Laurie Van Pelt, Director
(248) 858-2163 I varipeltlgoakgov.com
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Lynn Sonkiss, Manager, Fiscal Services
Gaia Piir, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2016 Second Quarter Forecast
DATE: June 9, 2016
FY 2016 SECOND QUARTER REPORT
Attached please find the Fiscal Year (FY) 2016 Second Quarter Forecast Report. In total, Fiscal
Services forecasts that the County will complete FY 2016 with an overall favorable variance of
$13,805,616 in General Fund/General Purpose (GF/GP) operations, compared to the amended budget.
GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall
favorability is split between receiving $4,145,715 more revenue than anticipated and projected
favorability in expenditures of $9,669,800.
REVENUES
GF/GP revenues are 0.96% more than budget or $4,145,715. Major variances are the result of the
following events:
A. TAXES — Unfavorable: ($219,900)
Unfavorable Property Taxes ($290,000) due to the impact of the Personal Property
manufacturing tax exemption partially offset by anticipated state reimbursement for personal
property exemption. This is offset by favorable Payment in Lieu of Taxes $70,100 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: ($502,500)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more
than offset by projected reduced expenditures. Expenditures are favorable for Foster Boarding
Homes and Private Institutions - Foster Care.
C. CHARGES FOR SERVICES — Favorable: $4,458,587
Favorable primarily due to increased activity for Land Transfer Tax $1.5 million in the County
Clerk's Office, $755,000 in the Treasurer's Office for Payments Other than Anticipated due to
the sale of foreclosed property and $100,000 for Administration Fees. Also favorable fines and
costs $700,000 across the District Courts due to increases in caseload and collections efforts,
$350,000 Children's Village Out County Board and Care and $150,000 Children's Village Board
and Care due to an increase in Department of Human Services (DHS) wards, $300,000 for
Commission Public Telephone and Health Division Pneumo vaccine $150,000.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 OakGov.cern
D. OTHER REVENUES — Favorable: $292,265
Primarily due to prior year adjustments in the Sheriff's Office for overtime reimbursement and
favorable Prior Years Revenue in the Health Division related to FY 2015 adjustment of
administrative overhead cost distribution for grants.
EXPENDITURES
In total, expenditures are projected to be 2.21% under budget or $9,659,800 favorable.
Many departments have experienced personnel savings as the result of turnover and under-filling of
positions. As the year progresses this overall net favorability may increase as departments continue to
work to reduce their costs and reorganize.
There are two department projected to be unfavorable at the end of the fiscal year (barring any
amendments); Sheriff's Office and Facilities Management.
Sheriff — Unfavorable: ($1,515,900)
• The department is forecasted to be unfavorable due to increased use of overtime and related
fringe benefits; primarily in the Corrective Services area which has a large number of vacant
positions and employees on leave. The unfavorable overtime is partially offset by favorable
salaries and fringe benefits for the vacant positions.
Facilities Management — Unfavorable: ($13,000)
• The department is forecasted to be unfavorable due to increased use of overtime and related
fringe benefits; primarily related to efforts on Capital Improvement Projects.
Note that while individual divisions may be over budget, the budget is controlled at the department
level. The General Appropriations Act requires that appropriations accumulate at the following three
summary levels of expenditures within each County Department and are deemed maximum
authorization for expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support
Expenditures.
Required Reporting Adjustments
The Quarterly Forecast presents the County's financial position in relation to the amended budget
(Budget perspective). This form of presentation is used so that users of this forecast can assess the
true financial impact of County operations in comparison to the budget for the current fiscal year.
However, it is important to note that this presentation style does not fully coincide with the accounting
requirements of audited financial statements produced by the County. The County's financial
statements are required to follow Generally Accepted Accounting Principles or GAAP.
Forecast Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2016:
Revenues - over/ (under) budget
Expenditures — (over)Junder budget
Total Officially Reported Favorability
$ 4,145,715
9,659,800
$ 13.805,515
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov,c2ri
GAAP Required Reporting Method
Under GAAP, the Planned Use of Fund Balance is removed as a "revenue" source. The amended
revenue budget assumed the use of $35,408,712 in fund balance. Fund balance is budgeted, and if
available can be used as a funding source, however GAAP does not allow fund balance to be "recorded
as revenue". This is because Fund Balance is the residual of revenue and expenditures accumulated
over the years, revenue cannot be recognized as income more than once. Thus when Use of Fund
Balance is removed from the revenue calculation, the impact on the County's official financial
statements is:
Revenue Variance
Reduce — Planned use of Fund Balance
Revenue Variance
$ 4,145,715
(35,408,712)
$ (31,262,997)
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
9,659,800
$ (21,603,197)
It is important to analyze the forecast using both the Budget perspective and the GAAP perspective to
accurately reflect the impact of fiscal activity generated from FY 2016 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
is projected to be favorable by $13.8 million when comparing budget to actuals,
The GAAP perspective provides information as to the effect on Fund Balance. This forecast projects
that the General Fund balance will decrease by $21.6 million by the end of Fiscal Year 2016. The use
of Fund Balance is consistent with information provided to the Finance Committee and the Board of
Commissioners, as well as what is reflected in the FY 2016-2018 Triennial Budget — the County
PLANNED to use fund balance, which has increased over the past several years through accelerated
budget reductions, to support operations beginning in FY 2016. However, it should be noted while the
amended budget reflects the utilization of $35.4 million of Fund Balance, this forecast projects the use
of Fund Balance needed to support FY 2016 activities of $21.6 million, $13.8 million less than planned.
2100 Pontiac Lake Road I County Executive Building 41W 1 Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.can
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name DISTRICT COURT ADMINISTRATION Expenditures 3020101 121030 732081 Visiting Judges 9090101 196030 740058 Emergency Salaries FY 2016 FY 2017 FY 2018 AMENDMENTS AMENDMENTS AMENDMENTS 10,000.00 $ (10,000.00) PROSECUTING ATTORNEY Expenditures 4010101 122050 731941 4010101 122050 732165 Training Workshops and Meeting Total Expenditures $ (3,000.00) 3,000.00 695500 21340 Transfers In - Sheriff LE Enhance Lab Fees 695500 21396 Transfers In - Sheriff Training 665882 Planned Use of Balance Total Revenue SHERIFFS OFFICE Revenues 4030901 116240 4030501 116230 9010101 196030 22,717.00 2,084.00 (24,801.00) Expenditures 4030301 112630 730373 4030301 112650 760126 Contracted Services Miscellaneous Capital Outlay Total Expenditures Planned Use of Balance Total Revenue $ (60,000.00) 60,000.00 Revenues 4030601 110000 665882 $ 13,488.00 $ 13,488.00 7
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name Expenditures 4030601 110000 772618 63600 Equipment Rental Total Expenditures Revenues 4030901 116270 695500 21394 Transfers In-Auto Theft Prevention Total Revenues FY 2016 FY 2017 FY 2018 AMENDMENTS AMENDMENTS AMENDMENTS $ 13,488.00 $ 13,488.00 935.00 935.00 Expenditures 4030901 116270 732018 Travel and Conference 935.00 Total Expenditures 935.00 COUNTY CLERK/REGISTER OF DEEDS Expenditures 2010101 125000 774637 2010101 180000 774637 2010101 125000 775754 2010101 180000 775754 2010201 125000 778675 2010205 132305 778675 2010210 125000 778675 2010201 126000 774637 2010205 132305 774637 2010210 125000 774637 Info Tech Managed Print Svcs Info Tech Managed Print Svcs Maintenance Department Charges Maintenance Department Charges Telephone Communications Telephone Communications Telephone Communications Info Tech Managed Print Svcs Info Tech Managed Print Svcs Info Tech Managed Print Svcs Total Expenditures $ (3,746.00) 3,746.00 (1,410.00) 1,410.00 (16,807.00) 4,500.00 12,307.00 (13,993.00) 6,237.00 7,756.00 8
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 AMENDMENTS AMENDMENTS AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Pronram Acct Fund Aft Op Unit Account Name CENTRAL SERVICES - SUPPORT SERVICES Revenues 1030802 184005 630308 Food Service Commissions 9010101 196030 665882 Planned Use of Balance Total Revenues Equipment Maintenance Expendable Equipment Total Expenditures Software Support Maintenance Info Tech Operations Total Expenditures Expenditures 1030802 184005 730646 1030802 184005 750154 FACILITIES MANAGEMENT-FACILITIES ENGINEERING Expenditures 1040801 148020 731780 1040801 148020 774636 ECONOMIC DEVELOPMENT & COMMUNITY AFFAIRS Revenues 1090108 172072 650104 Expenditures 1090108 172072 750511 3,000.00 (3,000.00) (1,400.00) 1,400.00 $ (9,828.00) 9,828.00 27,052.00 27,052.00 $ 27,052.00 $ 27,052.00 Contributions Total Revenues Special Event Supplies Total Expenditures 9
'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit SHERIFF - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue 4030901 116240 665882 21340 Account Name Total Revenue Planned Use of Balance SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS Expenditures 4030101 112580 788001 10100 SHERIFF - TRAINING (#21396) Revenue 4030501 116230 665882 21396 Expenditures 4030301 112590 788001 10100 Expenses 1080601 152096 761121 Transfer Out - to Sheriff Total Expenditures Planned Use of Balance Total Revenue Transfer Out - to Sheriff Total Expenditures Depreciation Equip. Total Expenses 22,717.00 22,717.00 INFORMATION TECHNOLOGY EQUIPMENT RENTAL FUND #63600 Revenue 1080601 152096 630658 10100 Equipment Rental Total Revenue 22,717.00 22,717.00 2,084.00 2,084.00 2,084.00 2,084.00 13,488 13,488 13,488 13,488 10
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS FY 2017 FY2018 AMENDMENTS AMENDMENTS 'PROPRIETARY/ SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund All Oper Unit Account Name SHERIFF - ATPA FORFEITURE (#21394) Revenue 4030601 116270 665882 Planned Use of Balance Total Revenues 935.00 935.00 Expenditures 4030601 116270 788001 10100 Transfer Out - to Sheriff 935.00 Total Expenses 935.00 CONCEALED PISTOL LICENSE FUND (#203001 Expenditures 20300 20300 20300 20300 2010205 2010205 2010205 2010205 132315 132315 132315 132315 731388 750399 750154 769500 Printing Office Supplies Expendable Equipment Budgeted Equity Adjustments Total Expenditures Travel and Conference Total Expenditures 16,000.00 6,000.00 1,296.00 (23,296.00) 2,200.00 2,200.00 2,200.00 2,200.00 Expenditures 1060235 133970 732018 HEALTH - TB Outreach (#28556) GR0000000192 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 1060235 133970 610313 Federal Operating Grants Total Revenues HEALTH - AIDS Counseling (#28557) GR0000000194 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 1060294 133940 610313 Federal Operating Grants 14,800.00 1060294 133940 615571 State Operating Grants 5,200.00 Total Revenues 20,000.00 11
500.00 Federal Operating Grants 1060235 133970 610313 500.00 72,691.00 72,691.00 45,049.00 (15,026.00) 6,396.00 6,239.00 (750.00) (155.00) Total Revenues Travel and Conference Total Expenditures Salaries Regular Fringe Benefits Advertising Indirect Costs Interpreter Fees Personal Mileage Federal Operating Grants HEALTH - WIC (#285531 GR0000000205 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 1060284 133270 610313 Total Revenues Expenditures 500.00 500.00 Expenditures 1060235 133970 732018 1060284 1060284 1060284 1060284 1060284 1060284 702010 722740 730072 730926 730982 731346 133270 133270 133270 133270 133270 133270 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY SPECIAL REVENUE FUNDS FY2016 AMENDMENTS FY2017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Expenditures Account Name 1060294 1060294 1060294 1060294 133940 133940 133940 133940 702010 722740 730072 730926 Salaries Regular Fringe Benefits Advertising Indirect Costs Total Expenditures 9,918.00 7,260.00 1,449.00 1,373.00 20,000.00 HEALTH - TB Outreach (#28556) GR0000000192 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 12
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY2016 AMENDMENTS FY 2017 FY2018 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name 1060284 133270 731388 Printing 1060284 133270 750154 Expendable Equipment 1060284 133270 750294 Materials and Supplies 1060284 133270 750301 Medical Supplies 1060284 133270 750392 Metered Postage 1060284 133270 750399 Office Supplies 1060284 133270 750567 Training-Educational Supplies 1060284 133270 774636 Info Tech Operations Total Expenditures HEALTH - PHEP (#28610) GR0000000750 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 1060290 115010 610313 Federal Operating Grants Total Revenues 3,400.00 6,350.00 (1,059.00) 3,000.00 (1,900.00) 2,100.00 6,987.00 12,060.00 72,691.00 69,285.00 69,285.00 Expenditures 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 115010 115010 115010 115010 115010 115010 115010 115010 115010 702010 722740 730926 731346 750077 750399 750448 774637 774677 Salaries Regular Fringe Benefits Indirect Costs Personal Mileage Disaster Supplies Office Supplies Postage-Standard Mailing Info Tech Managed Print Svcs Insurance Fund Total Expenditures 34,587.00 28,016.00 4,790.00 300.00 452.00 300.00 300.00 465.00 75.00 69,285.00 13
1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 115035 115035 115035 115035 115035 115035 115035 115035 115035 115035 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS FY 2016 SCHEDULE B FY 2017 FY2018 ACCOUNT NUMBER AMENDMENTS AMENDMENTS AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Account Name Dept ID Program Acct Fund Aff Oper Unit HEALTH - PHEP (#28610) Gn000000750 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 1060290 115035 610313 Expenditures 47,768.00 47,768.00 Federal Operating Grants Total Revenues Expenditures 1060233 133390 1060233 133390 1060233 133390 1060233 133390 702010 722740 730926 731346 731388 750077 770631 774636 774637 774677 702010 722740 730072 730373 Salaries Regular Fringe Benefits Indirect Costs Personal Mileage Printing Disaster Supplies Bldg Space Cost Allocation Info Tech Operations Info Tech Managed Print Svcs Insurance Fund Total Expenditures Salaries Regular Fringe Benefits Advertising Contracted Services 20,426.00 16,545.00 2,829.00 162.00 2,000.00 785.00 1,821.00 2,601.00 500.00 99.00 47,768.00 (62,641.00) (62,641.00) (15,423.00) (887.00) (4,312.00) (3,761.00) HEALTH - Communities Planning (#28320) GR0000000562 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 1060233 133390 615571 State Operating Grants Total Revenues 14
1060233 133390 615571 Expenditures 1060233 1060233 1060233 1060233 1060233 1060233 1060233 133390 133390 133390 133390 133390 133390 133390 702010 722740 730072 730373 730555 730926 730982 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS FY 2017 FY2018 AMENDMENTS AMENDMENTS State Operating Grants Total Revenues Salaries Regular Fringe Benefits Advertising Contracted Services Education Programs Indirect Costs Interpreter Fees (5,500.00) (2,136.00) (1,580.00) (345.00) (5,776.00) (1,000.00) (100.00) (2,825.00) (11,550.00) (1,250.00) (4,611.00) (1,406.00) (179.00) (62,641.00) 62,641.00 62,641.00 15,423.00 887.00 4,312.00 3,761.00 5,500.00 2,136.00 1,580.00 PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 1060233 133390 730555 Education Programs 1060233 133390 730926 Indirect Costs 1060233 133390 730982 Interpreter Fees 1060233 133390 731346 Personal Mileage 1060233 133390 731388 Printing 1060233 133390 731941 Training 1060233 133390 732018 Travel and Conference 1060233 133390 750245 Incentives 1060233 133390 750294 Material and Supplies 1060233 133390 750399 Office Supplies 1060233 133390 750448 Postage-Standard Mailing 1060233 133390 750567 Training-Educational Supplies 1060233 133390 774677 Insurance Fund Total Expenditures HEALTH - Communities Planning (#28320) GR0000000696 Budget Ref 2016 Analysis: GLB Activity: GLB Revenues 15
SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS Grounds Maintenance Building Maintenance Charges Grounds Maintenance Building Maintenance Charges Grounds Maintenance Equipment Maintenance Grounds Maintenance Building Maintenance Charges Grounds Maintenance Grounds Maintenance Grounds Maintenance Grounds Maintenance Grounds Maintenance Grounds Maintenance PARKS AND RECREATION FUND (#50800) Expenses 5060326 160010 730814 5060327 160010 730198 5060327 160010 730814 5060330 160010 730198 5060330 160010 730814 5060427 160044 730646 5060715 160070 730814 5060720 160070 730198 5060720 160070 730814 5060724 160070 730814 5060725 160070 730814 5060735 160070 730814 5060751 160070 730814 5060755 160070 730814 345.00 5,776.00 1,000.00 100.00 2,825.00 11,550.00 1,250.00 4,611.00 1,406.00 179.00 62,641.00 619.00 3,115.00 1,960.00 1,071.00 619.00 250.00 3,986.00 2,799.00 5,930.00 5,060.00 18,167.00 619.00 1,047.00 1,970.00 PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 1060233 133390 731346 Personal Mileage 1060233 133390 731388 Printing 1060233 133390 731941 Training 1060233 133390 732018 Travel and Conference 1060233 133390 750245 Incentives 1060233 133390 750294 Material and Supplies 1060233 133390 750399 Office Supplies 1060233 133390 750448 Postage-Standard Mailing 1060233 133390 750567 Training-Educational Supplies 1060233 133390 774677 Insurance Fund Total Expenditures 16
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 5060760 160070 730814 Grounds Maintenance 5060765 160070 830814 Grounds Maintenance 5060910 160430 730789 General Program Administration Total Expenses 5,627.00 400.00 (53,239.00) PARKS AND RECREATION FUND (#50800) Revenues 5060666 160666 665882 Planned Use of Balance Total Revenues 60,000.00 60,000.00 Expenses 5060101 160000 788001 63600 Transfer Out Total Expenses 60,000.00 60,000.00 INFORMATION TECHNOLOGY FUND (#63600) Revenues 1080101 152000 695500 50800 Transfers In 60,000.00 Total Revenues 60,000.00 Expenses 1080201 152010 731458 Professional Services Total Expenses 60,000.00 60,000.00 WATER AND SEWER TRUST FUND (#57010) Revenue 6010101 149540 665882 Planned Use of Balance 22,141.00 Total Revenue 22,141.00 Expenses 6010101 149540 788001 40400 Transfer Out - Proj Wrk Order Fund Total Expenses 22,141.00 22,141.00 17
OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY2016 SCHEDULE B FY 2017 FY 2018 ACCOUNT NUMBER AMENDMENTS AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name PROJECT WORK ORDER FUND (#40400) PCBU: FACMG, Project: 100000002399, Activity: PROJ Revenue 1040101 148020 695500 57010 Transfer In- Water and Sewer Trust Fund 22,141.00 Total Revenue 22,141.00 Expenditures 1040101 148020 796500 INFORMATION TECHNOLOGY FUND (#63600) Revenues 1080101 152000 665882 Expenses 1080201 148020 731780 BUILDING IMPROVEMENT FUND (#40100) Revenues 1040101 148020 665882 Budgeted Equity Adjustment 22,141.00 Total Expenditures 22,141.00 Planned Use of Balance 130,082.00 Total Expenditures 130,082.00 Software Maintenance 130,082.00 Total Expenses 130,082.00 Planned Use of Balance 16,453.00 Total Revenues 16,453.00 Expenditures 1040101 148020 788001 40400 Transfer Out - Proj Wrk Order Fund $ 16,453.00 Total Expenditures $ 16,453.00 18
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY/ SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund All Oper Unit Account Name PROJECT WORK ORDER FUND (#404001 PCBU: FACMG, Project: 100000002391, Activity: PROJ Revenues 1040101 148020 695500 40100 Transfer In - Building Improvement Fund 16,453.00 Total Revenues 16,453.00 Expenditures 1040101 148020 796500 Budgeted Equity Adjustments 16,453.00 Total Expenditures 16,453.00 19
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2016 BUDGET AMOUNT ADOPTED AS FY 2016 FAVORABLE/ BUDGET AMENDED FORECAST (UNFAVORABLE) PERCENT REVENUES GENERAL FUND Taxes Federal Grants State Grants Other Intergovernmental Revenue Charges for Services Indirect Cost Recovery Investment Income Other Revenues $ 211,428,975.00 729,074.00 20,319,294.00 39,546,206.00 104,658,074.00 7,900,000.00 1,904,900.00 14,805,547.00 $ 211,428,975.00 690,765.00 20,325,431.00 39,463,356.00 105,797,224.00 7,900,000.00 1,904,900.00 15,002,390.00 $ 211,209,075.00 710,765,00 19,822,931.00 39,502,356,00 110,255,811.00 7,900,000.00 1,963,163.00 15,294,655.00 $ (219,900.00) 20,000.00 (502,500.00) 39,000.00 4,458,587.00 58,263.00 292,265.00 -0.10% 2,90% -2.47% 0,10% 4.21% 0.00% 3.06% 1,95% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 401,292,070.00 $ 402,513,041.00 $ 406,658,756.00 $ 4,145,715.00 1.03% PLANNED USE OF FUND BALANCE $ 29,363,330.00 $ 35,408,712.08 $ 35,408,712.08 $ 0.00% TOTAL GE/OP FUNDS 0.95% $ 430,655,900.00 $ 437,921,753.08 $ 442,067,468.08 $ 4,146 716 OD EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court TOTAL ADMIN. OF JUSTICE LAW ENFORCEMENT Prosecuting Attorney Sheriff TOTAL LAW ENFORCEMENT GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Water Resources Commissioner TOTAL GENERAL GOVERNMENT COUNTY EXECUTIVE County Executive Adm. Management and Budget Central Services Facilities Management Human Resources Health and Human Services Public Services Economic Dev. and Comm Affairs TOTAL COUNTY EXECUTIVE $ 51,351,244.00 16,550,943.00 6,233,680 00 $ 74,135,867.00 19,573,867.00 141,369,640.00 $ 160,943,507.00 7,116,474.00 19,477,979.00 2,544,697.00 1,414,477.00 4,223,346.00 63,128,004.00 17,112,541.00 7,830,487.00 122,848,006.00 $ 51,505,776.00 16,511,538.00 6,181,700.29 $ 74,199,014.29 19,281,038.27 147,577,044.82 $ 161,858,083.09 $ 7,048,095.00 19,545,266.00 2,530,977.00 1,394,617.00 4,380,076.00 62,928,576.55 17,183,786.00 7,963,500.10 $ 122,974,888,65 $ 46,696,776.00 16,164,538.00 6,133,700.29 $ 68,995,014.29 $ 7,024,095.00 18,187,266.00 2,530,972.00 1,407,617,00 4,280,076.00 60,384,076.55 17,032,786.00 7,581,500.10 $ 118,428,388.65 $ 4,809,000.00 347,000.00 48,000.00 $ 6,204,000,00 24,000.00 1,358,000.00 - (13,000.00) 100,000.00 2,544,500.00 151,000.00 382,000.00 4,546,600.00 10,399,820.00 10,446,480.00 9,689,280.00 757,200,00 8,651,276.00 8,961,634.00 8,744,034.00 217,600.04 2,823,846.00 2,775,804.05 2,727,204.05 48,600,00 1,315,339.00 1,312,547.00 1,312,547.00 - 5,720,839.00 5,837,080.00 5,837,080.00 $ 28,911,120.00 $ 29,333,545.05 $ 28,310,145.06 $ 1,023,400.00 9,34% 2.10% 0,78% 7.01% 7.25% 2.43% 1.75% 0.00% 0.00% 3.49% 0.34% 6.95% 0.00% -0.93% 2.28% 4,04% 0.88% 4,80% 3.70% 18,879,238.27 401,800.00 2.08% 144,092,944.82 (1,516,900.00) -1.06% $ 162,972,183.09 $ (1,114,100.00) -0.69% TOTAL DEPARTMENTS $ 386,838,499.00 $ 388,365,531.08 $ 378,705,731.08 9,659,800.00 2.49% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS $ 43,816,901,00 $ 49,556,222.00 $ 49,556,222.00 0.00% TOTAL GOVERNMENTAL EXPENDITURES $ 430,666,400.00 $ 437,921,763.08 $ 428,261,953,08 9 659 800 00 2.21% General Fund/General Purpose Favorable/(Unfavorabie) - Budget Perspective GAAP Required Adjustment (eliminating use of fund balance "revenue') GAAP • BASED REPORT (forecasted impact on Fund Balance) 13,805,515.00 $ (35,408,712.08) ($21,603,197.08) $ 13,805,515.00 $ (35,408,712 08) ($21,603,197.08) 20
COUNTY OF OAKLAND GENERAL FUND 1 GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TAXES (601000-601999) Property Taxes -July Tax Levy Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes FEDERAL GRANTS (610000-610999) Sheriff - Patrol Sheriff Sheriff - Investigative/Forensic Services 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 Water Resources Commissioner Public Services - Veteran's Services Non-Departmental - Child Care Subsidy Total State Grants -0.14% Unfav. net impact after Personal Property manufacturing tax exemption offset by state reimbursement for personal property exemption. 0.00% 23.37% Fav. Due to tax payments from the state on DNR land. 0.00% -0.10% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 6.67% Fav. Refunds School Meals (lunch program) due to increase in per meal reimbursement from the State. 2,90% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -3.23% 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. -2.47% 210,950,475.00 $ 210,950,475.00 $ 210,600,475.00 $ (290,000.00) 98,500.00 98,500.00 98,500.00 300,000 00 300,000.00 370,100.00 70,100.00 80,000.00 80 000.00 80.000.00 211,428,975.00 $ 211,428,975.00 $ 211,209,075.00 $ (219,900.00) - $ 82,000.00 27,220.00 27,220.00 $ 202,500.00 202,500.00 202,500.00 51,380.00 51,380.00 51,380.00 93,194.00 109,665.00 109,665.00 300,000.00 300,000.00 320,000.00 20,000.00 729,074.00 $ 690,765,00 $ 710,765,00 $ 20,000.00 $ - $ 1,000.00 1,000.00 1,000,00 2,500.00 2,500.00 2,500.00 4,521,752.00 4,693,704.00 4,693,704.40 90,000.00 90,000.00 90,000.00 15,704,042.00 15,538,227.00 15,035,727.00 (502,500.00) 5 20,319,294.00 $ 20,325,43t00 $ 19,822,931.00 $ (502,500.00) 21
39,000.00 39,000.00 0.00% 0.00% 0.00% 0.00% 17.96% Favorable Social Security Incentive Payment receipts of $39,000; funds are collected from jail inmates receiving SSI for cost of incarceration. 0.00% 0.10% 0.00% (20,000.00) -0.73% Unfav. Civil Mediation Payments ($100,000) and Court Costs ($40,000) due to a reduction in civil/criminal caseload and Jury Fees ($30,000) due to a reduction in jury trials; partially offset by E Filing Fees $150,000 due to unanticipated E-Filing Revenue. (30,000.00) -1.54% Unfav. Court Service Fees Probation ($20,000) and Reimb Clinical Evaluations ($10,000) due to a reduction in family caseload. 100,000.00 2.44% Fav. State Law Costs $100,000 due to an increase in State violation caseload and Ordinance Fines and Costs $100,000 due to collection efforts; partially offset by Unfav. Probation Fees ($100,000) due to a reduction in caseload. COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST AMOUNT FAVORABLE fUNFAVORABLE1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental 37,288,811.00 HHS - Homeland Security 36,000.00 Circuit Court 4,500.00 District Court 1,800.00 Shoff 300,000.00 Non-Departmental - Reimb Judges Salaries 1,915,095.00 Total Other Intergovernmental Revenue 39,546,206.00 $ CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration $ Circuit Court - Civil/Cnminal 2,596,000.00 Circuit Court - Family Division 1,947,000,00 District Court - Division I (Novi) 4,092,200.00 37,288,811.00 $ 36,000.00 4,500.99 1,800.00 217,150.00 1 915 095.00 39,463,356.00 $ - $ 2,746,700.00 1,947,000.00 4,092,200.00 37,288,811.00 $ 36,000.00 4,500.00 1,800.00 256,150.00 1,915 095 00 39,502,356.00 $ - $ 2,726,700.00 1,917,000.00 4,192,200.00 District Court- Division II (Clarkston) District Court- Division III (Rochester Hills) District Court - Division IV (Troy) 1,587,200.00 3,575,400.00 2,201,850.00 1,587,200.00 3,575,400.00 2,201,850.00 1,837,200.00 3,775,400.00 2,351,859.00 250,000.00 200,000.00 150,000.00 15.75% Fav. State Law Costs $200,000 and Ordinance Fines and Costs $50,000 due to an increase in caseload and continued collection efforts. 5,59% Fav Ordinance Fines and Costs based on collection efforts. 6.81% Fay. Ordinance Fines and Costs $100,000 and State Law Costs $20,000 due to collection efforts and Refund Fees PD Def Attorney $60,000 due to an increase in public defender requests. Also Fay. Forfeiture of Bonds $10,000 due to an increased number of defendants failing to appear before the court; partially offset by unfav. Probation Fees ($40,000) due to probationer's inability to pay monthly Probationary Oversight Expense. Probate Court - Estates and Mental Health 507,600.00 507,600.00 532,600.00 25,000.00 4.93% Fav. Gross Estate Fees due loan increase in fees paid. Total Administration of Justice 16,507,250.00 $ 16,657,950.00 $ 17,332,950.00 $ 675,000,00 4.05% 22
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST fUNFAVORABLE), PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Law Enforcement Prosecuting Attorney 287,000.00 $ 326,800.00 291,100.00 $ (35,700.00) -10.92% Unfav due to lower recovery of revenue activity for Freedom Of Information Act (FOIA) and prosecution revenues in the Reimbursement General account. Sheriff's Office Sheriff - Administrative Services 1,900.00 1,900.00 2,200.00 300.00 15.79% Favorable DNA Testing Fees of $300. 357,100.00 357,100.00 574,500.00 217,400.00 60.88% Fay. increased Fingerprints of $179,500 due to new teachers required to be fingerprinted; Photostats of $45,000 due to increased requests for copies of records and reports and Fee Income of $4,000 from Jail/Records collections for indigent commissary items ordered by inmates; partially offset by unfavorable Registration Fees of ($6,200) 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. Sheriff - Corrective Services 3,113,266.00 3,113,266.00 2,862,266.00 (251,000.00) -8.06% Unfav. largely due to reduced receipts of Diverted Felon revenue of ($136,700) due to lower number of inmates with certain offenses that are billable to the State; Reimbursement Salaries of ($101,300) and OUIL Third Offense of ($14,000) which is a court driven assessment; Fee Income of ($18,000) for Commissary goods collections from inmates accounts; Miscellaneous of ($7,000) due to less than anticipated activity and Hospital Cost Recovery ($3,000) from inmates with ability to pay. Partially offset by favorable Inmate Board and Care of $25,000 from inmates with ability to pay and Participation Fees of $4,000. Sheriff - Corrective Services Satellites 577,790.00 603,430.00 553,030.00 (50,400.00) -8.35% Unfav. Board and Care receipts of ($58,600) from inmates with ability to pay; partially offset by favorable Reimbursement Court Services of $8,200 for court security to non 52nd District Courts who contract with the Sheriffs Office for security. 23
ADOPTED BUDGET 2,269,741.00 48,088,619.00 1,049,499.00 AMENDED BUDGET 2,269,741.00 48,956,702.00 1,049,499.00 FY 2016 FORECAST 2,110,041.00 49,018,402.00 1,192,199.00 Sheriff - Emergency Response and Preparedness Sheriff - Patrol Services Sheriff - Investigative Forensic Services COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT AMOUNT FAVORABLE fUNFAVORABLE1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (159,700.00) -7.04% Unfav. receipts of Civil Action Service Fees of ($164,000) due to the decline in the number of foreclosures and civil service requests (see corresponding favorability in Fees Civil Service expenditures). Partially offset by favorable Reimbursement of Salaries of $4,000 and Reimbursement General of $300 all related to level of billable activity. 61,700.00 0.13% Favorable Reimbursement Salaries of $89,800; Fee Income of $8,000; Liquor Control Sheriff of $5,000 due to higher than expected activity. Partially offset by unfavorable Sheriff Special Deputies of ($40,400) due to unbillabie patrol contract deputy turnover; arid inspection of Boat Livery of ($700). 142,700.00 13.60% Favorable largely due to Drug Testing of $190,000 collected from inmates with ability to pay; Reimbursement Salaries $35,900; Confiscated Property $5,800; Miscellaneous $5,000 due to higher than anticipated activity; partially offset by unfav Refund Forensic Lab Fees of ($50,000); Forensic Lab Fees of ($44,000) due to the timing in start-up of the DNA Laboratory. Total Law Enforcement 55,744,915.00 $ 56,678,438.00 $ 56,603,738.00 $ (74,700.00) -0.13% 320,900.00 14.34% Fav. E-Filing Fees $109,300 and Photographs $8,200 due to extension of pilot project; awaiting legislation approval of new E-filing system. In addition, Certified Copies $100,000, Photostats $100,000, Jury Fees $25,000, CVR County Portion $15,000 and Garnishment Fees $10,000 due to increased activity. Partially offset by unfavorable Civil Action Entry Fees ($25,000), Notary Commission ($12,000), Assumed Names ($5,000) and Motion Fees ($5,000) due to less than anticipated activity. 22,600.00 15.51% Fay. Passport Fees $6,600 and Nominating Filing Forfeit $5,400 due to increased activity. In addition, Election Filing Fees Late $10,000 due to Corporation Counsel efforts to collect on late filers. General Government Clerk - County Clerk 2,237,600.00 $ 2,237,600.00 $ 2,668,500.00 $ Clerk - Elections 137,700.00 145,700.00 168,300.00 24
Total General Government County Executive County Exec - Compliance Office M&B - Equalization Division M&B - Fiscal Services Division Central Services - Support Services Human Resources HI-IS - Ad ministration HHS - Health Division 18,751,826.00 $ 230,000.00 $ 3,233,968.00 505,600.00 320,000.00 475.00 3,912,612.00 18,743,826.00 $ 21,331,490.00 $ 230,000.00 $ 3,233,968.00 505,600.00 320,000.00 475.00 3,912,612.00 250,000.00 3,259,968.00 505,600.00 323,300.00 475.00 4,312,612.00 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT AMOUNT FAVORABLE /UNFAVORABLE 1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1,269,500.00 13A0% Fay. Land Transfer Tax $1,500,000 and Tract Index $8,000 due to increased activity. Partially offset by unfavorable Enhanced Access Fee ($175,000), Deeds ($50,000) and Reirrib General ($12,500) due to reduced activity. 911,600.00 18.11% Fay. Payments Other Than Anticipated $755,000 due to sale of foreclosed property. AJso, favorable Administration Fees $100,000, Deeds $42,600 and Tax Reverted Land Co Portion $14,000 due to increase in activity. 0.00% 0.00% 55,064.00 3.00% Fay - Reimbursement General $40,000 a result of administrative activity allocated to special revenue and proprietary funds. Fay - Soil Erosion Fees $15,000 increase in building activity/permits due to improvement in the housing market. ADOPTED AMENDED FY 2016 BUDGET BUDGET FORECAST Clerk - Register of Deeds & Micrographics 9,472,500.00 9,472,500.00 10,742,000.00 Treasurer 5,032,300.00 5,032300.00 5,943,900.00 Board of Commissioners 12,500.00 12,500.00 12,500.00 Library Board 14,000.00 14,000.00 14,000.00 Water Resources Commissioner 1,837,226.00 1,837,226.00 1,892,290.00 2,579,664.00 13.76% 20,000.00 8.70% Fay Refunds Miscellaneous due to increased members in vendor incentive program. 26,000.00 0.80% Fay. Reimbursement Equalization Services $26,000 due to a FY 2016 contract rate increase of 3% partially offset by a reduction in the number of personal property contracts. 0.00% 3,300.00 1.03% Fav. Food Service Commission $3,000 due to new customer contract to use the cafeteria in the Courthouse; and Fav. Reimbursement General $300 for satellite TV subscription services offered in the cafeteria in the Courthouse. 0.00% 0.00% 400,000.00 10.22% Fay. Pneumo Vax 3rd Party $150,000 due to higher costs to purchase vaccines along with revenues obtained from certain pneumo vaccine previously not covered. Fay. Administration Fees $130,000 due to receipt of delayed Medicaid Outreach payment from State. Fay. Food Service Licenses $75,000, Permits $75,000 and Inspection Fees $25,000 due to increased demand. Fav. Immunizations $50,000 due to higher costs to purchase vaccines. Partially offset by unfav. Dirt Between Chg and Init Pay ($105,000) due to the difference between insurance billing and reimbursements. 25
AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 500,000.00 17.45% Fay. Out County Board and Care $350,000 due to an increase in out of County DHS wards. Fav. Board and Care $150,000 due to an increase in Oakland County DHS wards. 0.00% (25,000.00) -11.63% Unfav. - Fee income ($25,000) due to less than anticipated referrals from judges to the Weekend and Weekday Alternative for Misdemeanants (WWAM) Program. (2,000.00) -9.52% Unfav due to cancellation of Public Information Education class in order to accommodate program updates. 0.00% ADOPTED AMENDED FY 2016 BUDGET BUDGET FORECAST 2,865,000.00 2,865,000.00 3,365,000.00 215,000.00 215,000.00 190,000.00 21,000.00 308,000.00 21,000.00 308,000.00 19,000.00 308,000.00 12,945,271,00 $ 716,812.00 $ 716,812.00 $ 104,658,074.00 $ 7,900,000.00 $ 2,400.00 $ 100,000.00 2,500.00 1 800 000 00 1,904,900.00 $ 12,992,198.00 $ 716,812.00 716,812.00 $ 105,797,224.00 $ 7,900,000.00 $ 2,400.00 $ 100,000.00 2,500.00 1.800 000.00 1,904,900.00 $ 13,970,821.00 $ 1,016,812.00 1,016,812.00 $ 110,255,811.00 $ 7,900,000.00 $ 2,400.00 $ 150,000.00 10,763.00 1 800,000.00 1,963,163.00 $ COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT 913,200.00 913,200.00 921,700.00 8,500.00 0.93% Fay Reimbursement General $8,500 due to reimbursement of incinerator service expenditure. See related expenditure. 0.00% 150.22% Fay, due to Economic Outlook and Fire and Ice Festival activity. 2.66% Fay. due to Medical Main Street and Detroit Chamber of Commerce reimbursement for economic development events between Oakland County and local Communities, HHS - Children's Village HHS - Homeland Security Public Services - Community Corrections Public Services - MSU Extension Public Services - Medical Examiner Public Services Animal Control Public Services - Circuit Court Probation Economic Dev. & Comm. Affairs - Admin Economic Dev. & Comm. Affairs - PEDS A 24,000.00 24,000.00 60,052.00 396,416.00 443,343_00 455,114.00 36,052.00 11,771.00 978,623.00 7.53% Total County Executive Non-Departmental Non-Dept - Charges for Services Total Non-Departmental Total Charges for Services INDIRECT COST RECOVERY (640100) INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) Sheriff Corrective Services Sheriff InvestigativerTechnic,a1 Services Treasurer Clerk/Register of Deeds Economic Development Non-Departmental Total Investment Income 300,000.00 41.85% Favorable Commission Public Telephone revenue greater than anticipated. 300,000.00 41.85% 4,458,587.00 4.21% 0.00% 0.00% 0.00% 0.00% 50,000.00 50.00% Fav, due to investment base and market rates adjustment. 8,263.00 330.52% Fay. due to investment base and market rates adiustment. 0.00% 0.00% 58,263.00 3.06% 26
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OTHER REVENUES 670000.69550t:)+ Circuit Court-Donations 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 Library Board Water Resources Commissioner Management and Budget - Fiscal Services Human Resources Central Services - Support Services Facilities Management Engineering Health Division - Contributions Health Division Health Division - Transfers In Children's Village Children's Village - Transfers In Homeland Security Public Services - Community Corrections 0.00% 100.00% Fay, due to proceeds from the county auction. 0.00% 0.00% 0.00% 84.00% Fay. Enhancement Funds of $4,200 transferred from Restricted Funds to purchase law enforcement tactical equipment. 100.00% Refund of Prior Years Expenditures of $1,700. 100.00% Refund of Prior Years Expenditures of $100. 0.00% 0.00% 1516.67% Adjustment of Prior Years Revenue of $92,500 due to FY 2013-2015 Sheriff comp time billing being posted to the incorrect fund; partially offset by unfavorable County Auction receipts of ($1,500). 100.00% Refund of Prior Years Expenditures of $21,500 for reimbursement of Sheriffs overtime; Adjustment Prior Years Revenue of $2,800; and County Auction receipts of $1,500. 100.00% Fav. Due to Cash Overages. 100.00% Fay. Due to Cash Overages. 100.00% Fay. contributions due to voluntary donations for elected officials fringe benefits. 0.00% 0.00% 0.00% 0.00% 100.00% Fav. County Auction $300 due to greater than anticipated sales of auction items. 100.00% Fay. due to reimbursement from bond proceeds for initial outlay of costs for the new pet adoption center. 0.00% 100.00% Fay. Prior Years Revenue in order to reflect final FY 2015 admin overhead cost distribution. 100.00% Fay. Transfers In due to closure of project involving kiosks installation at South Oakland Health Center, 100.00% Fay. Refund Prior Years Expenditure in order to correct account number by transferring funding from Juvenile Court Restitution account. 839.35% Fav. Transfers In primarily due to completion of CV J Sally Port Renovation project; return of favorable project balance. 100.00% Fav. due to County Auction. 0.00% 19,490.00 $ 19,490.00 $ 107.00 107.00 5,000.00 6,000.00 5,000.00 6,000.00 9,200.00 1,700.00 100.00 97,000.00 4,200.00 1,700.00 100.00 91,000.00 25,800.00 25,800.00 1,290.00 1,290.00 310.00 310.00 400.00 400.00 300.00 300.00 600.00 300.00 55,244.00 55,244.00 3,000.00 3,000.00 97,034.00 97,034.00 1,009.00 1,009.00 810.00 810.00 1,390.00 13,057.00 11,667.00 1,294.00 1,294.00 27
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 SECOND QUARTER REPORT Public Services - Animal Control-Other Revenues Public Services - Animal Control-Transfers In Economic Development & Comm Affairs - Other Economic Development - Contributions Non Departmental - Donations Non-Dept - Sundry Sheriffs' Transfers Treasurers Transfers Non-Departmental - Transfers In Total Other Revenues PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carry forwards Use of Prior Yrs Fund Balance Total Planned Use of Fund Balance ADOPTED AMENDED BUDGET BUDGET 44,263.00 91,379.00 78,681.00 44,240.00 47,949.00 417,500.00 417,500.00 68,546.00 112,003.00 3,419,698.00 3,419,698.00 10,800,000.00 10,800,000.00 14,805,547.00 $ 15,002,390.00 2,486,925 08 29,363,330.00 $ 32,921,787 00 29,363,330.00 $ 35,408,712.08 $ FY 2016 FORECAST AMOUNT FAVORABLE fUNFAVORABLE1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.95% 91,379.00 78,681.00 47,949.00 417,500.00 112,003.00 3,419,698.00 10,800,000.00 15,294,655.00 292,265.00 2,486,925.08 0.00% 32,921,787.00 0.00% 35,408,712.08 $ 0.00% TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 430 655 400.00 $ 437,921,753.08 $ 442,067 468.08 $ 4.145 715.00 0.95% 28
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 8,735,410.00 $ 8,529,418.00 $ 8,229,418.00 $ 110,876.00 485,514.00 420,514.00 361,474.00 446,229.00 446,229.00 19,490.00 19,490.00 300,000.00 65,000.00 3.52% - Fav. Due to underfilled and vacant positions. 13.39% Fav. Expendable Equipment $100,000; partially offset by Unfav. Library Continuations ($35,000) due to anticipated use. 0.00% - 0.00% $ 9,207,760.00 $ 9,480,651.00 $ 9,115,651.00 $ 365,000.00 3.85% Business Division Personnel Expenditures $ 1,670,222.00 $ 1,636,710.00 $ 1,586,710.00 $ 50,000.00 3.05% - Fav. Due to underlined and vacant positions. Operating Expenditures 77,234.00 77,234.00 73,234.00 4,000.00 5.18% - Fay. Computer Supplies $4,000 due to lower than anticipated use. Internal Support Expenditures Civil / Criminal Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 153,151.00 155,312.00 155,312.00 $ 1,900,607.00 $ 1,869,256.00 $ 1,815,256.00 $ 54,000.00 $ 1,809,151.00 $ 1,770,171.00 $ 1,830,171.00 $ (60,000.00) 5,191,431.00 5,194,531.00 4,274,531.00 920,000.00 2,353,088.00 2,494,734.00 2,474,734.00 20,000.00 0.00% - 2.89% -3.39% - 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. Dept is favorable overall for Personnel controllable category. 17.71% Fay. Defense Attorney Fees $650,000 due to a decline in both caseload and requests for appointed counsel. Fay. Juror Fees and Mileage $200,000 and Attorney Fees Mediators $70,000 due to a decline in caseload. 0.80% - Fav. Info Tech Operations due to lower than anticipated use. $ 9,353,670.00 $ 9,459,436.00 $ 8,679,436.00 $ 880,000.00 9.30% Family Division/Juvenile Maint. Personnel Expenditures $ 11,280,597.00 $ 11,108,811.00 $ 10,858,811.00 $ 250,000.00 2.25% - Fay. Due to underlined and vacant positions. 29
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Operating Expenditures Internal Support Expenditures Transfer Out 13,121,945.00 13,085,654.00 9,855,654.00 3,230,000.00 1,509,440.00 1,524,743.00 1,494,743.00 30,000.00 4,977,225.00 4,977,225.00 4,977,225.00 $ 30,889,207.00 $ 30,696,433.00 $ 27,186,433.00 $ 3,510,000.00 24.68% - Fav. due to decrease in placements to State Institutions $3,000,000 and Priv Institutions Residential $100,000. Fav. Professional Services $80,000 due to lower than anticipated use. Also, Fav. Defense Attorney Fees $50,000 due to a decline in both caseload and requests for appointed counsel. Offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). 1.97% - Fav. Info Tech Operations due to lower than anticipated use. 0.00% - 11.43% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 23,495,380.00 $ 23,045,110.00 18,501,486.00 18,842,933.00 4,377,153.00 4,621,018.00 4,977,225.00 4,996,715.00 ------------------- ---------------- $ 51,351,244,00 $ 51,505,776.00 $ 22,505,110.00 $ 540,000.00 14,623,933.00 4,219,000.00 4,571,018.00 50,000.00 4,996,715.00 $ 46,696,776.00 $ 4,809,000.00 2.34% 22.39% 1.08% 0.00% 9.34% 30
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures $ 208,504.00 $ 205,270.00 $ 205,270.00 $ 0.00% - 7,301100 7,300.00 17,300.00 (10,000.00) -136.99% A second quarter budget amendment of $10,000is recommended to reallocate funds from Emergency Salaries to District Court Admin Visiting Judge line item due to a unanticipated leave by a District Court Judge. Internal Support Expenditures 1,417.00 1,417.00 1,417.00 0.00% Transfers Out 0.00% $ 217,221.00 $ 213,987.00 $ 223,987.00 $ (10,000.00) -4.67% Division 1 - Novi Personnel Expenditures $ 4,148,048.00 $ 4,059,781.00 $ 3,984,781.00 $ 75,000.00 1.85% - Fav. due to turnover and under5Iled positions/vacancies. Operating Expenditures 901,941.00 986,928.00 976,928.00 10,000.00 1.01% - Fay. Software Support Maintenance due to efforts to keep costs down. Internal Support Expenditures 355,264.00 411,848.00 401,848.00 10,000.00 2.43% - Fay. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% - Total Division 1 - Novi $ 5,406,253.00 $ 5,458,557.00 $ 5,363,557.00 $ 95,000.00 1.74% Division 2 - Clarkston Personnel Expenditures $ 2,044,989.00 $ 2,004,331.00 $ 1,964,331.00 $ 40,000.00 2.00% - Fay. due to turnover and undertilled positions/vacancies. Operating Expenditures 637,162.00 657,956.00 617,956.00 40,000.00 6.08% - Fay. Defense Attorney Fees $20,000 due to restructured schedule for defense attorneys. Also Fay. Software Support Maintenance $10,000, Electrical Service $5,000 and Printing $5,000 due to lower than anticipated use. Internal Support Expenditures 193,996.00 210,299.00 203,299.00 7,000.00 3.33% - Fay. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% - Total Division 2- Clarkston $ 2,876,147.00 $ 2,872,586.00 $ 2,785,586.00 $ 87,000.00 3.03% Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures $ 3,862,364.00 $ 3,781,908.00 $ 3,691,908.00 $ 417,483.00 417,483.00 362,483.00 90,000.00 2.38% - Fav. due to turnover and underfilled positions/vacancies. 55,000.00 13.17% - Fay. Defense Attorney Fees $30,000 due to a decrease in requests for appointed counsel. Also Fav. Juror Fees and Mileage $15,000, Software Support Maintenance $5,000 and Printing $5,000 due to effort to keep costs down. Internal Support Expenditures 790,968.00 799,290.00 787,290.00 12,000.00 1.50% - Fay. Info Tech Operations due to lower than anticipated use. Transfers Out - - 0.00% $ 5,070,815.00 $ 4,998,681.00 $ 4,841,681.00 $ 157,000.00 3.14% 31
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 40,000.00 (30,000.00) 8,000.00 Division 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,256,306.00 $ 2,237,932.00 $ 2,197,932.00 $ 479,207.00 479,207.00 509,207.00 245,994.00 250,588.00 242,588.00 1.79% - Fay. due to turnover and underfilled positions/vacancies. -6.26% - Unfav. Defense Attorney Fees ($30,000) due to an increase in requests for appointed counsel. In addition, Unfav. Interpreter Fees ($10,000) due to higher than anticipated use; partially offset by Fay. Software Support Maintenance $5,000 and Electrical Service $5,000 due to lower than anticipated use. 3.19% Fav. Info Tech Operations due to lower than anticipated use. $ 2,981,507.00 $ 2,967,727.00 $ 2,949,727.00 $ 18,000.00 0.61% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 12,520,211.00 $ 12,289,222.00 $ 12,044,222.00 $ 2,443,093.00 2,548,874.00 2,483,874.00 1,587,639.00 1,673,442.00 1,636,442.00 245,000.00 65,000.00 37,000.00 1.99% 2.55% 2.21% $ 16,550,943.00 $ 16,511,538.00 $ 16,164,538.00 $ 347,000.00 2.10% 32
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial/Administration Personnel Expenditures $ 2,379,191.00 $ 2,324,287.00 $ 2,284,287.00 $ 40,000.00 1.72% Fay. due to turnover and underfilled positions/vacancies. Operating Expenditures 29,481.00 29,481.00 16,481.00 13,000.00 44.10% Fay. Library Continuations $8,000 due to efforts to reduce spending and fay. Visiting Judges $5,000 due to the Court limiting the use of visiting judges. Internal Support Expenditures 286,072.00 286,603.00 276,603.00 10,000.00 3.49% Fay. Info Tech Operations due to less than anticipated use. Transfer Out - - $ 2,694,744.00 $ 2,640,371.00 $ 2,577,371.00 $ 63,000.00 2.39% Estates/Mental Health Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,154,153.00 $ 2,108,439.00 $ 2,058,439.00 $ 769,943.00 783,976.29 858,976.29 614,640.00 648,914.00 638,914.00 50,000.00 2.37% Fay. due to turnover and underfilled positions/vacancies. (75,000.00) -9.57% Unfav. Defense Attorney Fees ($50,000) and Unfav. Fees Guardian Ad Litem ($25,000) due to a increased number of case filings and continued high demand for these services. 10,000.00 1.54% Fay. Info Tech Operations due to less than anticipated use. $ 3,538,936.00 $ 3,541,329.29 $ 3,556,329.29 $ (15,000.00) -0.42% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 4,533,344.00 $ 4,432,726.00 $ 4,342,726.00 $ 799,424.00 813,457.29 875,457.29 900,912.00 935,517.00 915,517.00 90,000.00 2.03% (62,000,00) -7.62% 20,000.00 2.14% $ 6,233,680.00 $ 6,181,700.29 $ 6,133,700.29 $ 48,000.00 0.78% 33
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,216,777.00 $ 2,165,403.00 $ 2,142,403.00 $ 23,000.00 1.06% Favorable due largely to a number of underfilled positions and personnel working across divisional disciplines as assigned. Operating Expenditures Internal Support Expenditures Transfers 515,213.00 522,081.27 515,881.27 1,855,987.00 1,883,453.00 1,883,453.00 67,000.00 67,000.00 6,200.00 1.19% Favorable Witness Fees and Mileage $15,000, Printing $12,600, Travel & Conference $10,000, Training $9,000, Computer Research Service $9,000 and Professional Services $5,000 due to less than anticipated use. Partially offset by Unfavorable Extradition Expense ($37,000), Expert Witness Fee & Mileage ($18,000) due to increased activity. 0.00% 0.00% Litigation Personnel Expenditures Operating Expenditures $ 4,587,977.00 $ 4,637,937.27 $ 4,608,737.27 $ 29,200.00 $ 9,918,192.00 $ 9,673,197.00 $ 9,383,197.00 $ 290,000.00 0.63% 3.00% Favorable due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. 33,296.00 33,296.00 38,796.00 (5,500.00) -16.52% Unfavorable Office Supplies ($6,500) and Court Transcripts ($1,000) due to increased activity. Partially offset by favorable Personal Mileage $2,500 due to less than anticipated use. Overall the department is favorable in this category. Internal Support Expenditures - - - - 0.00% 34
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Transfers Out 926,544.00 926,544.00 926,544.00 0.00% $ 10,878,032.00 $ 10,633,037.00 $ 10,348,537.00 $ 284,500.00 $ 2,246,061.00 $ 2,194,014.00 $ 2,116,814.00 $ 77,200.00 $ 2,249,260.00 $ 2,197,213.00 $ 2,120,013.00 $ 77,200.00 $ 1,850,140.00 $ 1,804,393.00 $ 1,797,793.00 $ 6,600.00 2.68% 3.52% Favorable due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. 0.00% 3.51% 0.37% Favorable due largely to a number of underlined positions and positions assigned to this division but actually working across divisional disciplines. Warrants Personnel Expenditures Operating Expenditures Internal Support Expenditures Appellate Personnel Expenditures 3,199.00 3,199.00 3,199.00 0.00% Operating Expenditures 8,458.00 8,458.00 4,158.00 4,300.00 50.84% Favorable due to less than anticipated use in Personal Mileage $4,300. Internal Support Expenditures 0.00% $ 1,858,598.00 $ 1,812,851.00 $ 1,801,951.00 $ 10,900.00 0.60% Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 16,231,170.00 560,166.00 1,855,987.00 926,544.00 $ 15,837,007.00 567,034.27 1,883,453.00 993,544.00 $ 15,440,207.00 $ 396,800.00 562,034.27 5,000.00 1,883,453.00 993,544.00 2.51% 0.88% 0.00% 0.00% $ 19,573,867.00 $ 19,281,038.27 $ 18,879,238.27 $ 401,800.00 2.08% 35
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 32,600.00 1.94% Favorable Salaries and Fringe Benefits $19,400 and Overtime of $13,200 due to turnover. 20,400.00 26.94% Favorable Contracted Services of $10,000 and Office Supplies of $17,300 due to less anticipated use; partially offset by unfavorable Communications of ($5,000) due to reimbursement of cell phone use and Library Continuations of ($1,900) due to cost of professional, technical and legislative documentation updates. Sheriff's Office Personnel Expenditures $ 1,721,501.00 $ 1,679,952.00 $ 1,647,352.00 $ Operating Expenditures 75,736.00 75,736.00 55,336.00 Internal Support Expenditures 409,714.00 409,714.00 409,714.00 0.00% Transfers Out 0.00% $ 2,206,951.00 $ 2,165,402.00 $ 2,112,402.00 $ 53,000.00 2.45% 17,400.00 0.83% Favorable Overtime of $14,000 and Salaries and Fringe Benefits of $3,400 due to turnover. 45,500.00 2.68% Favorable Printing of $27,000; Uniform Cleaning of $25,000; Postage-Standard Mailing of $5,000 and Office Supplies of $34,300 due to less anticipated use; partially offset by unfavorable Uniforms of ($36,200); Membership Dues of ($3,000); Periodicals Books Publications of ($1,500); Personal Mileage of ($3,100); and Travel and Conference of ($2,000). Administrative Services Personnel Expenditures $ 2,130,252.00 $ 2,088,263.00 $ 2,070,863,00 Operating Expenditures 1,692,738.00 1,696,897,40 1,651,397.40 Internal Support Expenditures 167,439.00 167,439.00 167,439.00 0.00% Transfers Out 0.00% 62,900.00 1.59% (1,462,700.00) -4.91% Unfavorable Overtime of ($2,729,000) a result of large number of vacancies (20), officers in the academy (23) and officers in training (14). Partially offset by favorable salary and fringe benefits $1,266,300. Hiring, training and filling-in for deputies is the major factor contributing to the high use of overtime. 704,700.00 8.60% Favorable primarily due to Contracted Services of $563,100 which is related to savings in the Jail Food and Jail Clinic contracts. Also, favorable Prisoner Housing Outside of County of $90,500, Laundry and Cleaning $19,000, Transportation of Prisoners $18,500, Drug Testing of $9,800, Provisions $9,000, Groceries $8,500 and Personal Mileage of $1,100; all based on actual and historical usage. Partially offset by unfavorable Adjustment of Prior Years Exp. of ($9,800) and Interpreter Fees of ($5,000). $ 3,990,429.00 $ 3,952,599.40 $ 3,889,699.40 $ Corrective Services Personnel Expenditures 30,398,810.00 $ 29,775,851.00 $ 31,238,551.00 Operating Expenditures 8,211,531.00 8,191,483.42 7,486,783.42 36
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 7,674,853.00 7,924,174.00 7,924,174.00 0.00% Transfers Out 0.00% -_-_-_-_-_-_-__ $ 46,285,194.00 $ 45,891,508.42 $ 46,649,508.42 $ (758,000.00) -1.65% Corrective Services-Satenites Personnel Expenditures $ 12,746,915.00 $ 12,669,159.00 $ 14,311,959.00 $ (1,642,800.00) -12.97% Unfavorable due to increased usage of overtime at the Corrective Services Satellite facilities ($1,282,600) caused by Hospital Watch, vacant positions, prisoner transport, employee disability and other leaves, security at Animal Control and East Annex; and unfavorable overtime related Fringe Benefits of ($701,400). Partially offset by favorable regular salaries of $341,200. 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. Operating Expenditures 130,100.00 132,682.00 123,182.00 9,500.00 7,16% Favorable Laundry and Cleaning $14,500; partially offset by unfavorable Travel Employee Taxable Meals of ($5,000). Internal Support Expenditures 1,121,323.00 1,125,473.00 1,125,473.00 - 0.00% Transfers Out 27,664.00 27,664.00 0.00% ------------------ ------------- ------------ ----------------- $ 13,998,338.00 $ 13,954,978.00 $ 15,588,278.00 $ (1,633,300.00) -11.70% Emergency Response and Preparedness Personnel Expenditures $ 8,096,591.00 $ 8,111,162.00 $ 8,634,562.00 $ (523,400.00) -6.45% Unfavorable Overtime of ($376,100) and overtime related fringe benefits ($210,000) due to vacant positions; partially offset by favorable salaries of $62,700 due to turnover including two vacancies in Dispatch. Operating Expenditures 896,672.00 896,672.00 807,172.00 89,500.00 9.98% Favorable Fees Civil Services expense of $114,000 due to the continuing decline in the number of home foreclosures and civil service requests (see corresponding unfavorability in Civil Action Service Fee revenues), Uniforms of $10,000; Employee Medical Exams of $19,700 is impacted by lower number of new employee hires. Partially offset by unfavorable Officer Training of ($43,000), Personal Mileage ($1,200), Office Supplies ($9,000); Training Educational Supplies of ($1,000) all based on usage. 37
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures Transfers Out 149,800.00 200,132.00 222,032.00 (21,900.00) -10.94% Unfavorable Info. Tech. Operations ($19,300), and Radio Communications ($2,600) due to usage and is offset in other divisions. 0.00% ------_-_-_-_-_-_-_-_-------- -_-_-_-_--- $ 9,143,063.00 $ 9,207,966.00 $ 9,663,766.00 $ (455,800.00) -4.95% Patrol Services Personnel Expenditures $47,408,139 $ 47,157,148.00 $ 45,731,548.00 $ 1,425,600.00 3.02% Favorable Salaries, Fringe Benefits, and Overtime of $1,425,600 due to turnover and vacancies. Operating Expenditures 921,399.00 2,141,671.00 2,141,671.00 0.00% Internal Support Expenditures Transfers Out 5,424,690.00 5,590,571.00 5,590,571.00 0.00% 373,961.00 373,961.00 0.00% ------------- -------------- -------------- $ 53,754,228.00 $ 55,263,351.00 $ 53,837,751.00 $ 1,425,600.00 2.58% $ 8,568,514.00 $ 8,395,476.00 $ 8,580,976.00 $ (185,500.00) -2.21% Unfavorable overtime of ($192,400) and overtime related fringe benefits of ($88,400), partially offset by favorable salaries of $95,300 largely due to turnover. 808,133.00 808,133.00 854,833.00 (46,700.00) -5.78% Unfavorable due to higher Drug Testing expenditures of ($81,600); Professional Services of ($75,000); and Software Support Maintenance of ($20,000); partially offset by favorable Contracted Services of $81,000; and Evidence Fund NET of $50,000; Travel Employee Taxable Meals of ($1,100) all related to the delay in certification of the DNA Lab. Investigative/Forensic Svcs Personnel Expenditures Operating Expenditures Internal Support Expenditures 2,280,704.00 2,332,360.00 2,310,460.00 21,900.00 0.94% Favorable projection of Insurance Fund of $21,900. Transfers Out 334,086.00 605,271.00 605,271.00 0.00% $ 14,991,437.00 $ 12,141,240.00 $ 12,351,540.00 $ (210,300.00) -1.73% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 111,070,722.00 12,736,309.00 17,228,523.00 334,086.00 $ 109,877,011.00 $ 112,215,811.00 $ (2,338,800.00) 13,943,274.82 13,120,374.82 822,900.00 17,749,863.00 17,749,863.00 1,006,896.00 1,006,896.00 -2.13% 5.90% 0.00% 0.00% $ 141,369,640.00 $ 142,577,044.82 $ 144,092,944.82 $ (1,515,900.00) -1.06% 38
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 775,273.00 $ 755,998.00 $ 586,098.00 $ 169,900.00 22.47% Fay. due to vacant position. Operating Expenditures 34,900,00 34,900.00 34,900.00 0.00% Internal Support Expenditures 64,356.00 68,595.00 68,595.00 0.00% Transfers Out 0.00% $ 874,529.00 $ 859,493.00 $ 689,593.00 $ 169,900.00 19.77% County Clerk (Vital Stets & Legal Rec's) Personnel Expenditures $ 3,512,165.00 $ 3,445,519.00 $ 3,241,519.00 $ 204,000.00 5.92% Fay. due to turnover, underrilled, vacant and part-time positions. Operating Expenditures 280,921.00 281,920.00 216,920.00 65,000.00 23.06% Fav, Court Transcripts $30,000 due to prosecutors ordering fewer transcripts; Professional Services $30,300, Office Supplies $21,250, Personal Mileage $4,000, Travel & Conference $1,500 due to less than anticipated use. Partially offset by unfavorable Printing ($10,000) and Metered Postage ($6,000) due to increased activity; Charge Card Fee ($7,000) due to new security laws mandating the update of credit card readers. Internal Support Expenditures 623,487.00 806,490.00 806,490.00 0.00% Transfers Out 0.00% $ 4,416,573.00 $ 4,533,929.00 $ 4,264,929.00 $ 269,000.00 5.93% 39
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures $ 850,957.00 $ 837,899.00 $ 733,299.00 $ 104,600.00 12.48% Fay. due to vacant and underlined positions. Operating Expenditures 779,078.00 783,078.00 763,078.00 20,000.00 2.55% Fay. Primarily due to less than anticipated use in Fees - Per Diem for the Board of Canvassers $20,800. Internal Support Expenditures 300,198.00 304,479.00 304,479.00 0.00% Transfers Out 0.00% $ 1,930,233.00 $ 1,925,456.00 $ 1,800,856.00 $ 124,600.00 6.47% Register of Deeds (and Micrographics) Personnel Expenditures $ 2,541,907.00 $ 2,491,085.00 $ 2,359,685.00 $ 131,400.00 5.27% Fav. due to underfilled, part-time and vacant positions. Operating Expenditures 265,494.00 265,494.00 $ 220,594.00 44,900.00 16.91% Fav. Metered Postage $20,000, Professional Services $20,000, Office Supplies $17,300 and Travel and Conference $1,000 due to less than anticipated use. Partially offset by unfavorable Maintenance Contract ($7,000) and Material and Supplies ($5,000) due to increased activity. Charge Card Fee ($1,600) due to new security laws mandating the update of credit card readers. intemal Support Expenditures 249,980.00 249,980.00 $ 249,980.00 0.00% Transfers Out 0.00% n.n $ 3,057,381.00 $ 3,006,559.00 $ 2,830,259.00 $ 176,300.00 5.86% Jury Commission Personnel Expenditures $ 18,051.00 $ 17,990.00 $ 8,890.00 $ 9,100.00 50.58% Fay. due to vacant position. Operating Expenditures 68,776.00 68,776.00 60,476.00 8,300.00 12.07% Fay. Metered Postage $8,500 due to less than anticipated use. Partially offset by unfavorable Fees Per Diem ($200) due to increased activity. Internal Support Expenditures 34,277.00 34,277.00 34,277.00 0.00% --------------------------------- --------------- ----------------- $ 121,104.00 $ 121,043.00 $ 103,643.00 $ 17,400.00 14.38% 40
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES CLERIC/REGISTER OF DEEDS AMOUNT FY 2016 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnel Expenditures $ 7,698,353.00 $ 7,548,491.00 $ 6,929,491.00 $ 619,000.00 8.20% Operating Expenditures 1,429,169.00 1,434,168.00 1,296,968.00 $ 138,200.00 9.64% Internal Support Expenditures 1,272,298.00 1,463,821.00 1,463,821.00 $ - 0.00% Transfers Out - - - 0.00% $ 10,399,820.00 $ 10,446,480.00 $ 9,689,280.00 $ 757,200.00 7.25% 41
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 3,335,018.00 $ 3,260,865.00 $ 3,083,365.00 $ 4,512,105.00 4,561,305.00 4,521,205.00 177,500.00 5.44% - Fay. due to undernlled positions, 40,100.00 0.88% - Fav. Title Search $200,000, Twp & City Trees Bonds $9,000 and Register of Deeds $1,000 due to less than anticipated use. Partially offset by unfavorable, Contracted Services ($165,000) due to increased maintenance activity on delinquent tax foreclosed properties. Travel and Conference ($3,150) due to increased activity. Internal Support Expenditures 684,153.00 1,019,464.00 1,019,464.00 0.00% - Transfers Out 120,000.00 120,000.00 120,000.00 0.00% Division Total $ 8,651,276.00 $ 8,961,634.00 $ 8,744,034.00 $ 217,600.00 2.43% Department Total $ 8,651,276,00 $ 8,961,634.00 $ 8,744,034.00 $ 217,600.00 2.43% 42
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,151,427.00 $ 2,100,499.00 $ 2,060,599.00 $ 39,900.00 1.90% - Fav. due to turnover and underlined positions. Operating Expenditures Internal Support Expenditures 475,305.00 475,961.05 $ 467,261.05 197,114.00 199,344.00 $ 199,344.00 8,700.00 1.83% - Fav. Personal Mileage $8,000, Printing $4,000, Professional Services $3,000 due to less than anticipated use and Metered Postage $1,400 due to less activity on mailing committee and board packets to Commissioners. Partially offset by unfavorable Adj Prior Years Expenditure ($7,600) due to timing of Oakland Schools invoice. 0.00% - $ 2,823,846.00 $ 2,775,804.05 $ 2,727,204.05 $ 48,600.00 1.75% Department Total Personnel Expenditures $ 2,151,427,00 $ 2,100,499.00 $ 2,060,599.00 $ 39,900.00 1.90% Operating Expenditures 475,305.00 475,961.05 467,261.05 8,700.00 1.83% internal Support Expenditures 197,114.00 199,344.00 199,344.00 0.00% $ 2,823,846.00 $ 2,775,804.05 $ 2,727,204.05 $ 48,600.00 1.75% 43
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES LIBRARY BOARD ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2016 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES eft, Library Board Personnel Expenditures $ 482,345.00 $ 470,606.00 $ 470,606.00 $ 0.00% 0.00% 375,347.00 375,347.00 375,347.00 457,647.00 466,594.00 466,594.00 $ 1,315,339.00 $ 1,312,547.00 $ 1,312,547.00 $ $ 482,345.00 $ 470,606.00 $ 470,606.00 $ 375,347.00 375,347.00 375,347.00 457,647.00 466,594.00 466,594.00 $ 1,315,339.00 $ 1,312,547.00 $ 1,312,547.00 $ Operating Expenditures Internal Support Expenditures Transfers Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 44
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 214,965.00 $ 209,614.00 $ 209,614.00 $ 0.00% Operating Expenditures 587,975.00 587,975.00 587,975.00 Internal Support Expenditures 4,861,734.00 4,983,326.00 4,983,326.00 0.00% Transfers 56,165.00 56,165.00 56,165.00 0.00% Division Total $ 5,720,839.00 $ 5,837,080.00 $ 5,837,080.00 $ 0.00% Department Total $ 5,720,839.00 $ 5,837,080,00 $ 5,837,080.00 $ 0.00% 45
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE Administration Personnel Expenditures ADOPTED BUDGET 277,991.00 420,395.00 AMENDED BUDGET 277,991.00 436,753.00 FY 2016 2,121,990.00 $ 277,991.00 436,753.00 AMOUNT FAVORABLE 0.00% - 0.00% - 0.00% - Operating Expenditures Internal Support Expenditures 2,177,374.00 $ 2,121,990.00 FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 2,875,760.00 $ 2,836,734.00 $ 2,836,734.00 $ 0.00% 1,561,751.00 $ 29,252.00 185,947.00 1,776,950.00 $ 2,122,335.00 $ 2,114,705.00 $ 2,114,705.00 $ Compliance Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Corporation Counsel Personnel Expenditures Operating Expenditures 1,600,143.00 $ 1,561,751.00 $ 49,252.00 49,252.00 182,323.00 185,947.00 1,831,718.00 $ 1,796,950.00 $ 0.00% 20,000.00 40.61% Fay. Professional Services due to less than anticipated use. 0.00% 20,000.00 0.00% - 87,333.00 87,333.00 83,333.00 4,000.00 4.58% - Fav. Computer Research Service due to less than anticipated use. Internal Support Expenditures 199,328.00 212,373.00 212,373.00 0.00% - 2,408,996.00 $ 2,414,411.00 $ 2,410,411.00 $ 4,000.00 0.17% Department Total Personnel Expenditures $ 5,899,852.00 $ 5,798,446.00 $ 5,798,446.00 $ Operating Expenditures 414,576.00 $ 414,576.00 390,576.00 Internal Support Expenditures 802,046.00 835,073.00 835,073.00 Transfers Out - - - 24,000.00 0.00% 5.79% 0.00% 7,116,474.00 $ 7,048,095.00 $ 7,024,095.00 $ 24,000.00 0.34% 46
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2016 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 221,486.00 $ 215,506.00 $ 215,506.00 $ 0.00% Operating Expenditures 4,017.00 4,017.00 4,017.00 0.00% Internal Support Expenditures Equalization Personnel Expenditures 14,084.00 14,084.00 14,084.00 -------------------- --------------------- -------------------------------------- $ 239,587.00 $ 233,607.00 $ 233,607,00 $ $ 8,347,443.00 $ 8,167,805.00 $ 7,367,805.00 $ 800,000.00 0.00% 0.00% 9.79% Fay. due to vacancies and underfilled positions. Operating Expenditures 431,404.00 431,404.00 373,404.00 58,000.00 13.44% Fay. Personal Mileage $20,000, Printing $10,000, Professional Services $25,000, Travel and Conference $3,000 due to less than anticipated use. Internal Support Expenditures 905,913.00 1,133,685.00 1,133,685.00 0.00% $9,684,760.00 $9,732,894.00 $ 8,874,894.00 $ 858,000.00 8.82% Fiscal Services Personnel Expenditures $ 8,010,091.00 $ 7,840,483.00 $ 7,390,483.00 $ 450,000.00 5.74% Fay. due to vacancies and underlined positions. Operating Expenditures 388,600.00 388,600.00 338,600.00 50,000.00 12.87% Fay. Printing $20,000 due to efforts to reduce spending. Also fav. Expendable Equipment $15,000 and Metered Postage $15,000 due to less than anticipated use. Internal Support Expenditures 1,154,941.00 1,349,682.00 1,349,682.00 0.00% $ 9,553,632,00 $ 9,578,765,00 $ 9,078,765.00 $ 500,000.00 5.22% Department Total Personnel Expenditures $ 16,579,020.00 $ 16,223,794.00 $ 14,973,794.00 $ Operating Expenditures 824,021.00 824,021.00 716,021.00 Internal Support Expenditures 2,074,938.00 2,497,451.00 2,497,451.00 Transfers Out 1,250,000.00 108,000.00 7.70% 13.11% 0.00% 0.00% $ 19,477,979.00 $ 19,545,266.00 $ 18,187,266.00 $ 1,358,000.00 6.95% 47
Internal Support Expenditures Transfers Out 720,886.00 737,491.00 $ 737,491.00 $ 2,306,638.00 $ 2,298,893.00 $ 2,298,893.00 $ 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT - ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures $ 221,405.00 $ 215,425.00 $ 215,425.00 $ 0.00% Operating Expenditures 3,298.00 3,298.00 3,298.00 0.00% Internal Support Expenditures 13,356.00 13,356.00 13,356.00 0,00% Transfers Out $ 238,059.00 $ 232,079.00 $ 232,079,00 $ 0.00% Support Services Personnel Expenditures $ 1,173,985.00 $ 1,149,635.00 $ 1,149,635.00 $ 0.00% Operating Expenditures 411,767.00 411,767.00 411,767.00 0.00% Department Total Personnel Expenditures $ 1,395,390.00 $ 1,365,060.00 $ 1,365,060.00 $ 0.00% Operating Expenditures 415,065.00 415,065.00 415,065.00 - 0.00% Internal Support Expenditures 734,242.00 750,847.00 750,847.00 - 0.00% Transfers Out - - - - 0.00% $ 2,544,697.00 $ 2,530,972.00 $ 2,530,972.00 $ - 0.00% 48
ADOPTED AMENDED BUDGET BUDGET FY 2016 FORECAST COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures internal Support Expenditures Facilities Engineering Personnel Expenditures $ 204,652.00 $ 199,722.00 $ 199,722.00 $ - 0.00% 5,764.00 5,764.00 4,764.00 1,000.00 17.35% Fay. Travel and Conference due to less than anticipated usage. 13,805.00 13,805.00 12,805.00 1,000.00 7.24% Fay. Info Tech Operations based on actual usage. $ 224,221.00 $ 219,291.00 $ 217,291.00 $ 2,000.00 0.91% $ 806,436.00 $ 789,472.00 $ 804,472.00 $ (15,000.00) -1.90% Unfav. due to Overtime in order to complete Capital Improvement Projects. Operating Expenditures 327,584.00 329,520.00 319,520.00 10,000.00 3.03% Fay. A budget amendment is recommended to Software Support Maintenance due to a one time charge for the purchase of AutoCAD Architecture Software Support. Internal Support Expenditures 56,236.00 56,334.00 66,334.00 (10,000.00) -17.75% Unfav. A budget amendment is recommended to Info. Tech Operations due to a one time charge for the purchase of AutoCAD Architecture Software Support. $ 1,190,256.00 $ 1,175,326.00 $ 1,190,326.00 $ (15,000.00) -1.28% Department Total Personnel Expenditures $ 1,011,088.00 $ 989,194.00 $ 1,004,194.00 $ (15,000.00) -1.52% Operating Expenditures 333,348.00 335,284.00 324,284.00 11,000.00 3.28% Internal Support Expenditures 70,041.00 70,139.00 79,139.00 (9,000.00) -12.83% $ 1,414,477.00 $ 1,394,617.00 $ 1,407,617.00 $ (13,000.00) -0.93% 49
couNre OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures 765,824.00 $ 748,587.00 $ 748,587.00 $ 0.00% Operating Expenditures 337,622.00 373,680.00 373,680.00 0.00% Internal Support Expenditures 37,007.00 41,954.00 41,954.00 0.00% Transfers Out 9,687.00 9,687.00 1,140,453.00 $ 1,173,908.00 $ 1,173,908.00 $ 0.00% Workforce Management Personnel Expenditures 1,896,614.00 $ 1,853,968.00 $ 1,753,968.00 $ 100,000.00 5.39% Fay. due to vacancies and underfilled positions. Operating Expenditures 311,740.00 265,995.00 265,995.00 0.00% Internal Support Expenditures 524,059.00 740,036.00 740,036.00 0.00% 2,732,413.00 $ 2,859,999.00 $ 2,759,999.00 $ 100,000.00 3.50% Benefits Administration Personnel Expenditures 173,615.00 $ 169,304.00 $ 169,304.00 $ 0.00% Operating Expenditures 13,977.00 13,977.00 13,977.00 0.00% Internal Support Expenditures 162,888.00 162,888.00 346,169.00 $ 162,888.00 346,169.00 $ 0.00% 350,480.00 $ 0.00% Department Total Personnel Expenditures $ 2,836,053.00 $ 2,771,859.00 $ 2,671,859.00 $ Operating Expenditures 663,339.00 653,652,00 653,652.00 Internal Support Expenditures 723,954.00 944,878.00 944,878.00 Transfers Out 9,687,00 9,687.00 100,000.00 3.61% 0.00% 0.00% 4,223,346.00 $ 4,380,076.00 $ 4,280,076.00 $ 100,000.00 2.28% 50
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 205,346.00 5 201,423.00 $ 201,423.00 $ 0.00% Operating Expenditures 8,454,239.00 8,482,365.31 7,707,365.31 775,000.00 9,14% Fay. due to Private Institutions Foster Care $750,000. Fay. Foster Boarding Homes $250,000. Unfav. Private Institutions Residential ($225,000). Costs are based on caseload, difficulty of care, and treatment of services ordered by the Court. Favorability is partially offset by unfav. Non-Dept. Child Care Subsidy Revenue (50% reimbursement). Internal Support Expenditures 40,611.00 13,712.00 13,712.00 0.00% Transfers Out $ 8,700,196.00 $ 8,697,500.31 5 7,922,500.31 $ 775,000.00 8.91% Health Personnel Expenditures $ 24,363,859.00 $ 23,894,331.00 $ 21,894,331.00 $ 2,000,000.00 8.37% Fay. due to turnover and underlined positions. -3.21% Unfav. Vaccines ($350,000) due to increased costs and increased demand. Unfav. Personal Mileage ($15,000) due to increased field activities. Unfav. Contracted Services ($10,000) due to higher contract prices. Partially offset by fay. Professional Services $225,000 due to difficulties identifying under insured individuals eligible for the dental program; efforts are planned to target seniors for the program. Fay. Office Supplies $25,000 due to continued efforts to minimize expenses and contain costs. -4.87% Unfav. info Tech Operations ($125,000) based on usage. Unfav. Bldg Space Cost Allocation ($11,500) due to larger allocation being charged to the Health Division with a smaller allocation being charged to the Health Grants. Unfav. Radio Communications ($9,000) due to grant funding no longer available for use. Operating Expenditures 3,255,636.00 3,431,789.91 3,541,789.91 (110,000.00) Internal Support Expenditures 2,713,306.00 2,989,545.00 3,135,045.00 (145,500.00) Transfers Out 8,840.00 8,640.00 8,640.00 $ 30,341,441.00 $30,324,305.91 $ 28,579,805.91 $ 1,744,500.00 5.75% 51
130,000.00 3.50% Fav. Provisions 550,000 due to increased reimbursement for improved nutritional requirements and decrease in resident population. Fay. Drugs $35,000 due to fewer medication needs of resident population along with cost saving initiatives. Fay. Medical Services Physicians $25,000 due to services provided by Oakland Integrated Healthcare Network (011-IN) a Federally Qualified Health Center, Fay. Professional Services $20,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Fay. Custodial Supplies $15,000 and Office Supplies $10,000 due to continued efforts to minimize expenses and contain costs. Partially offset by unfav. Psychological Testing (525,000) due to increased psychological needs of resident population. 25,000.00 0.94% Fe". Info Tech Operations $35,000 based on usage. Partially offset by unfav. Radio Communications ($10,000) based on usage. 10,000.00 1.24% Fav. due to turnover. 5,000.00 0.02% Operating Expenditures 304,519.00 370,627.00 360,627.00 10,000.00 2.70% Fav. Equipment Maintenance due to limited repair costs incurred on specialty/hazmat vehicles. Operating Expenditures 3,693,861.00 3,719,186.79 3,589,186.79 Personnel Expenditures $ 822,185.00 $ 803,982.00 5 793,982.00 $ Internal Support Expenditures Transfers Out Homeland Security 2,625,087.00 2,672,747.00 2,647,747.00 5 22,510,126.00 $ 22,236,922.79 $ 22,231,922.79 $ COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Children's Village Personnel Expenditures $ 16,191,178.00 $ 15,844,989.00 $ 15,994,989.00 $ (150,000.00) -0.95% Unfav. primarily due to Overtime. Internal Support Expenditures 449,537.00 495,238.54 495,238.54 0.00% Transfers Out $ 1,576,241.00 8 1,669,847.54 $ 1,649,847.54 $ 20,000.00 52
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 41,582,568.00 $ 40,744,725.00 15,708,255.00 16,003,969,01 5,828,541.00 6,171,242.54 8,640.00 8,640.00 $ 38,884,725.00 $ 15,198,969.01 6,291,742.54 8,640.00 1,860,000.00 805,000.00 (120,500.00) 4.57% 5.03% -1.95% 0.00% $ 63,128,004.00 $ 62,928,576.55 $ 60,384,076.55 $ 2,544,500.00 4.04% 53
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET Forecast (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Public Services - Admin. Personnel Expenditures $ 221,486.00 $ 215,506.00 215,506.00 $ 0.00% Operating Expenditures 4,800.00 4,800.00 3,800.00 1,000.00 20.83% Fay. Special Event Program due to less than anticipated use. Internal Support Expenditures 6,331.00 6,331.00 6,331.00 0.00% $ 232,617.00 $ 226,637.00 $ 225,637.00 $ 1,000.00 0.44% Veterans Services Personnel Expenditures $ 1,579,106.00 $ 1,542,985.00 1,502,985.00 $ 40,000.00 2.59% Fav due to vacant and underfilled positions. Operating Expenditures 190,912.00 190,912.00 190,912.00 0.00% Internal Support Expenditures 193,357.00 196,863.00 196,863.00 0.00% $ 1,963,375.00 $ 1,930,760.00 $ 1,890,760.00 $ 40,000.00 2.07% Community Corrections Personnel Expenditures $ 3,865,604.00 $ 3,785,321.00 3,785,321.00 $ 0.00% Operating Expenditures 502,025.00 502,025.00 502,025.00 0.00% Internal Support Expenditures 537,919.00 584,770.00 584,770.00 $ 4,905,548.00 $ 4,872,116.00 $ 4,872,116.00 $ MSU Ext. - Oakland County Personnel Expenditures $ 678,332.00 $ 662,236.00 $ 662,236.00 $ Operating Expenditures 220,689.00 220,689.00 220,689.00 Internal Support Expenditures 273,656.00 277,401.00 277,401.00 $ 1,172,677.00 $ 1,160,326.00 $ 1,160,326.00 $ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 54
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET Forecast (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Medical Examiner Personnel Expenditures $ 3,359,380.00 $ 3,284,582.00 $ 3,184,582.00 $ 100,000.00 3.04% Fay. due to vacant and under filled positions. Partially offset by unfav. Lab Fees for vacant Chief Forensic Toxicologist Operating Expenditures 520,006.00 520,006.00 560,006.00 (40,000.00) -7.69% Unfav Lab Fees due to Chief Forensic Toxicologist services provided by outside vendor. Internal Support Expenditures 800,016.00 828,090.00 828,090.00 0.00% $ 4,679,402.00 $ 4,632,678.00 $ 4,572,678.00 $ 60,000.00 1.30% Animal Control Personnel Expenditures $ 2,397,293.00 $ 2,333,811.00 $ 2,233,811.00 $ 100,000.00 4.28% Fay. due to vacant and underfilled positions. Operating Expenditures 280,097.00 280,097.00 330,097.00 (50,000.00) -17.85% Unfav. Animal Supplies ($18,000), Medical Supplies ($17,000), Travel and Conference ($1,800), Metered Postage ($1,500) and Tax Collection Supplies ($3,200) due to higher than anticipated use. Also, unfav. Professional Services ($8,500) due to incinerator service during fire repair, offset in Revenue. Internal Support Expenditures 877,137.00 1,093,819.00 1,093,819.00 0.00% Transfers Out ----------------- - 47,116.00 47,116.00 3,554,527.00 $ 3,754,843.00 $ 3,704,843.00 $ 50,000.00 1.33% Circuit Court Probation Personnel Expenditures Operating Expenditures 54,326.00 54,326.00 54,326.00 Internal Support Expenditures 550,069.00 552,100.00 552,100.00 $ 604,395.00 $ 606,426.00 $ 606,426.00 $ Department Total Personnel Expenditures $ 12,101,201.00 $ 11,824,441.00 $ 11,584,441.00 $ 240,000.00 Operating Expenditures 1,772,855.00 1,772,855.00 1,861,855.00 (89,000.00) Internal Support Expenditures 3,238,485.00 3,539,374.00 3,539,374.00 Transfers Out - 47,116.00 47,116.00 ------------------ ------------------- ------------------ ----------------- $ 17,112,541.00 $ 17,183,786.00 $ 17,032,786.00 $ 151,000.00 0.00% 0.00% 0.00% 0.00% 2.03% -5.02% 0.00% 0.88% 55
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 6.05% Fay, Travel $10,500, Mileage $7,200 and Supplies $4,200 due to usage. 3.14% Fav. Info Tech Operations $3,400 and Telephone Communications $900 due to less than anticipated usage. Offset by unfav. Insurance Fund ($1,000) based on usage. Administration Personnel Expenditures $ 1,264,827.00 $ 1,234,987.00 $ 1,234,987.00 $ Operating Expenditures 358,222.00 361,931.00 340,031.00 21,900.00 Internal Support Expenditures 55,528.00 104,978.00 101,678.00 3,300,00 Transfers $ 1,678,577.00 $ 1,701,896,00 $ 1,676,696.00 $ 25,200.00 1.48% Planning and Economic Development Services Personnel Expenditures $ 3,988,767.00 $ 3,899,098.00 $ 3,627,598.00 $ 271,500.00 Operating Expenditures 1,318,895,00 1,486,245.10 1,403,745.10 82,500.00 6.96% 5.55% Fay. due to turnover and underfilled positions. Fay. Workshops and Meetings $77,400, Printing $30,200, Supplies $19,700 and Mileage $2,200 due to usage and Charge Card Fee $700 for credit card activity. Partially offset by unfav. Advertising ($47,700) for support of business development events and trade mission. Internal Support Expenditures 818,628.00 836,433.00 833,633.00 2,800.00 0.33% Fay. Telephone Communications $5,500 due to less than anticipated usage partially offset by unfav. Info Tech Operations ($2,700) based on usage. Transfers 14,208.00 14,208.00 $ 6,126,290.00 $ 6,235,984.10 $ 5,879,184.10 $ 356,800.00 5.72% 56
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Workforce Development Personnel Expenditures $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% Operating Expenditures Internal Support Expenditures $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 5,279,214.00 1,677,117.00 874,156.00 $ 5,159,705.00 1,848,176.10 941,411.00 14,208.00 $ 4,888,205.00 1,743,776.10 935,311.00 14,208.00 $ 271,500.00 104,400.00 6,100.00 5.26% 5.65% 0.65% 0.00% $ 7,830,487.00 $ 7,963,500.10 $ 7,581,500.10 $ 382,000.00 4.80% 57
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds Logos Trademarks Intellect Property Road CornmissionlCurrent Drain Assessment Road CornmissionlTri Party Agreement $ 351,802.00 $ 351,802.00 $ 351,802.00 $ 33,305.00 33,305.00 33,305.00 18,000.00 18,000.00 18,000.00 1,450,000.00 1,450,000.00 1,450,000.00 100.00 1,115,033.00 1,115,033.00 0.00% 0.00% 0.00% 0.00% 0.00% Interest Expense 0.00% Provisions 30,000.00 30,000.00 30,000.00 0.00% Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00 0.00% Total $ 11,503,823.00 $ 12,618,756.00 $ 12,618,756.00 $ 0.00% COUNTY BUILDINGS $ 2,936,215.00 $ 2,462,146.00 $ 2,462,146.00 $ 0.00% STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 73,000.00 $ 0.00% National Assoc. of Counties 24,100.00 24,100.00 24,100.00 0.00% S.E.M.C.O.G. 500,000.00 500,000.00 500,000.00 0.00% Traffic Improvement Association 30,000.00 30,000.00 30,000.00 0.00% Total $ 627,100.00 $ 627,100.00 $ 627,100.00 $ 0.00% SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 300,000.00 $ 0.00% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Disaster Recovery Emergency Salaries Grant Match Info Tech Development Legislative Expense Misc. Capital Outlay Overtime Appropriation Security Reserve Substance Abuse Coord Agency Summer Employees Salary Appropriation Total $ 92,428.00 324,840.00 300,000.00 560,000.00 1,089,045.00 5,297,850.00 8,600.00 250,000.00 53,000.00 2,100,799.00 2,959,452.00 250,000.00 $ 103,099.00 100,879.00 300,000.00 290,942.00 600,860.00 3,064,042.00 8,600.00 156,109.00 53,000.00 83,752.00 2,959,452.00 248,368.00 $ 103,099.00 $ 100,879.00 300,000.00 290,942.00 600,860.00 3,064,042.00 8,600.00 156,109.00 53,000.00 83,752.00 2,959,452.00 248,368.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.30% 0.00% 0.00% 0.00% $ 13,286,014.00 $ 7,969,103.00 $ 7,969,103.00 $ 0.00% 58
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION $ 424,512.00 1,844,186.00 3,620,676.00 2,274,375.00 1,500,000.00 5,500,000.00 $ 1,140,764.00 1,844,186.00 3,894,241.00 2,274,375.00 3,925,551.00 5,500,000.00 7,000,000.00 $ 1,140,764 00 $ 1,844,186.00 3,894,241.00 2,274,375.00 3,925,551.00 5,500,000.00 7,000,000.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $ 15,163,749.00 $ 25,579,117.00 $ 25,579,117.00 $ 0.00% Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac infras IT Debt Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Facilities Maintenance and Operations Building Fund BA Animal Ctrl Pet Adopt Debt Domestic Equipment Preparedness TOTAL NON-DEPT. APPROPRIATIONS $ 43,816,901.00 $ 49,556,222.00 $ 49,556,222.00 $ 0.00% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund Social Welfare Fund Foster Care TOTAL EXPENDITURES $ 23,595,326.00 $ 23,438,243.79 $ 23,438,243.79 $ 0.00% 1,000.00 1,000.00 1,000.00 0.00% $ 23,596,326.00 $ 23,439,243.79 $ 23,439,243.79 $ 0.00% $ 67,413,227.00 $ 72,995,465.79 $ 72,995,465.79 $ 0.00% 59
FY 2016 BUDGET AMENDMENTS
FY 2016 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. - 10/22/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15257- Charter Township of West Bloomfield
M.R. #15261 - 10/2212015
Circuit Court -2016 Michigan Drug Court Grant Program (Adult Treatment Court) - Grant Acceptance
MR. #15271 - 10/22/2015
Circuit Court - 2016 Michigan Drug Court Grant Program (Juvenile Drug Court) - Grant Acceptance
MR. - 11/12/2015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15272- City of Walled Lake
M.R. #15293 - 12109/2015
Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of
Highland, January 1, 2016- December 31, 2016
MR. #15294 - 12/09/2015
Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of
Independence, January 1, 2016- December 31, 2016
MR. #16295 - 12109/2015
Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of
Lyon, January 1, 2016- December 31, 2016
M.R. #15296 - 12/09/2015
Sheriffs Office - Standard Law Enforcement Services Agreement with the Charter Township of
Oakland, January 1,2016 - December 31, 2016
M.R. #15297 - 12/09/2016
Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of
Orion, January 1,2016 - December 31, 2016
M.R. #15299 - 12/09/2015
Sheriff's Office - Standard Law Enforcement Services Agreement with the City of Pontiac,
January 1, 2016- December 31, 2016
M.R. #15302 - 12/09/2015
Department of Information Technology - CLEMIS Fire Records Management Program
$ 430,655,400.00
15,233.00
18,940.00
36,291.00
27,350.00
24,908.00
$ 109,750.00
$ 215,451.00
190,544.00
95,272.00
211,445.00
$ 716,252.00
M.R. #15315 - 12/09/2015
Management & Budget Fiscal Year 2015 Year-End Report and Budget Amendments
Encumbrances
Carry Forwards
Adjustments to Circuit Court
Adjust Non-Departmental Revenue
M.R. #15321 - 01/20/2016
Animal Control and Pet Adoption Center - Acquisition of a Shelter Management System
(Shelter Buddy)
M.R. #16009 - 02/04/2016
Sheriffs Office - Aviation Unit Engine Overhaul for Air 1
M.R. #16010 - 02/04/2016
Sheriff's Office - Kronos Telestaff Automated Scheduling Software Project Implementation
MR. #16032 - 02/17/2016
Health & Human Services/Health Division - Delta Dental Foundation 2015 Brighter Futures
$ 153,041.08
$ 2,333,884.00
$ 150,700.00
$ 7,000,000.00 $ 9,637,625.08
30,920.00
$ 350,000.00
$ 273,565.00
60
FY 2016 BUDGET AMENDMENTS
Grant Acceptance 3,000.00
M.R. #16025 - 02/17/2016
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township
of Brandon 20,713.00
M.R. #16036 - 03/17/2016
Sheriffs Office - Contract Amendment #1 for Court Security at the 43rd District Court -
Ferndale for 2015/2016/2017
25,640.00
M.R. #16041 - 03/1712016
Management & Budget FY 2016 First Quarter Report
Adjustments to Circuit Court 550.00
Adjustments to Sheriffs Office $ 47,215.00
Adjustments to Clerk/Register of Deeds - Elections 8,000.00
Adjustments to Treasurer's Office $ 64,984.00
Adjustments to Health & Human Services $ 159,000.00
Adjustments to Children's Village Child Care Fund 1,390.00
Adjustments to Public Services - Animal Control
$ 16,196,00
Adjustments to Economic Development and Community Affairs $ 50,636.00
Adjustments to Fringe Benefits.. Retirement $ (5,527,107.00)
Adjustments to Fringe Benefits - Retirement - Child Care Fund $ (202,108.00)
Adjustments to Non-Departmental
$ 538,381.00 ($4,842,861.00)
MR. - 03/31/2016
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #16048 - Charter Township of Orion 79,445.00
M.R. #16050 - Charter Township of Milford 26,870.00 $ 106,315.00
TOTAL AMENDED BUDGET AS OF 03/31/2016 $ 437,921,753.08
61
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT TAX REVOLVING FUND 51600 $18,090,800.00 REVENUES Charges for Services Other Revenues Total Revenues $17,000,000.00 $17,000,000.00 884,000.00 884,000.00 $17,884,000.00 $17,884,000.00 $300,000.00 (93,200.00) 1.76% Fav. Interest and Penalty $300,000 due to collection of chargebacks from local CVTs including monthly interest charges. -10.54% Unfav. Market Value Investment adjustment ($508,800). Partially offset by favorable Income from Investments $200,000, Accrued Interest Adjustment $174,700. In addition, favorable Prior Years Adjustments $40,600 due to interest charges on older delinquencies, Michigan Tax Tribunal, July and December Boards of review decisions. $17,300,000.00 790,800.00 $206,800.00 1.16% $ 193,692.00 332,700.00 OPERATING EXPENSES Personnel Expenditures Operating Expenditures Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GF - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses 14,804.00 7.82% Fay. Salaries and Fringe Benefits based on actual usage. 35,300.00 10.61% Fay. Professional Services $55,000 due to less than anticipated use. Partially offset by unfavorable Indirect Costs ($19,700) due to actual charges determined after budget finalization. 108,500.00 60,250.00 35.70% Fav. related to lower debt interest rates/level of debt. 3,419,698.00 0.00% 10,800,000.00 0.00% 1,596,500.00 0.00% 1,862,400.00 0.00% 1 328,300.00 0.00% $ 19,006,898.00 $ 0.00% $ 19,587,198.00 $ 110,3-54-.00 0.56% 168,750.00 168,750.00 3,419,698.00 3,419,698.00 10,800,000.00 10,800,000.00 1,596,500.00 1,596,500.00 1,862,400.00 1,862,400.00 1,328,300.00 1,328,300.00 $ 19,006,898.00 $ 19,006,898.00 $ 19,702,040.00 $ 19,697,552.00 $ 189,204.00 $ 174,400.00 332,700.00 297,400.00 REVENUE OVER (UNDER) EXPENDITURES* Total Net Assets - Beginning Total Net Assets - Ending ($1,818,040.00) ($1,813,552,00) ($1,496,398.00) $202,820,870.47 $201,324,472.47 $36,383,006.00 159,217,116.45 7,220,748.02 ($1,496,398.00) 1.L127 Ending FY 2015 Designated Net Positions**: NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Deling Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Net Position Total Net Position - Ending $317,154.00 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. ** Please note the designated equity amounts are adjusted at year-end only 62
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT PERSONAL PROPERTY TAX (51800) OPERATING REVENUE $502,300.00 $502,300.00 $502,300.00 $0.00 0.00% - OPERATING EXPENSE 721,261.00 649,833.00 449,156.00 $200,677.00 30.88% - Fay. Controllable Personnel $35,600 due to part-time position. Also, favorable Indirect Costs $165,100 due to actual charges determined after budget finalization. NET OPERATING INCOME (LOSS) ($218,961.00) ($147,533.00) $53,144.00 $200,677.00 -136.02% NON-OPERATING REVENUE (EXPENSE) 1,000.00 1,000.00 400.00 ($600.00) -60.00% TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($217,961.00) ($146,533.00) $ 53,544.00 $200,077.00 TRANSFERS OUT TOTAL NET INCOME (LOSS)" ($217,961.00) ($146,533.00) $53,544.00 $200,077.00 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 123,170.59 $176,714.59 *Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 63
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) •nnn•n•••nn....T.T.n•nn•n• OPERATING REVENUE $ 9,272,581.00 $ 9,676,581.00 $ 9,676,581.00 $ 0.00% OPERATING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) TOTAL INCOME BEFORE TRANSFERS TRANSFERS IN $ 24,283,545.00 $ 23,580,114.00 5 23,580,114.00 $ $ (15,010,964.00) $ (13,903,533.00) $ (13,903,533.00) $ $ 12,669,550.00 $ 12,819,550.00 $ 12,819,550.00 $ $ (2,341,414.00) 5 (1,083,983.00) $ (1,083,983.00) $ 0.00% 0.00% 0.00% 0.00% TOTAL NET INCOME/PLANNED USE OF BALANCE (LOSS)* $ (2,341,414.001 $ (1,083,983.00) $ (1,083,983.00) $ TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 94,216,006.08 $ 93,132,023.08 64
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside $37,918,534.00 $38,142,010.00 $34,842,010.00 ($3,300,000.00) -8.65% Unfav - Reimbursement Salaries ($3,400,000) due to unallocated payroll charges for turnover and vacant positions offset in Salaries and Fringes. Fav - Reimbursement General $100,000 a result of increased allocation base allocated to special revenue and proprietary funds. Outside 171,000.00 171,000.00 171,000.00 $0.00 0.00% Total Revenue 38,089,534.00 38,313,010.00 35,013,010.00 (3,300,000.00) -8.61% OPERATING EXPENSES 38,424,430.00 37,961,037.00 34,730,172.00 3,230,865.00 8.51% Fav - Salaries $2,000,000 and Fringes $1,400,000 due to turnover and vacant positions. Fav - Drain Equipment Labor $140,000, Drain Equipment $20,000 due to a decrease in the amount of rebill projects. Fav - Indirect Cost $50,000 due to a roll forward credit reduced the expense to zero. Fav - Depreciation Vehicles $17,434 and Depreciation Buildings $8,620 based on projected depreciation schedule. Fav - Office Supplies $5,200 a result of actual spending needs being less than the anticipated. Unfav - Adjustment Prior Years Expense ($382,450) due to SAW Common-To-All project adjustment; reversal for non capital related items. Unfav - Small Tools ($10,000), Depreciation Equipment ($6,839), Drain Equipment Materials ($4,500), Maintenance Supplies ($2,500), Shop Supplies ($2,100) and Garbage Rubbish Disposal ($1,000) the result of actual spending being more than budget projection. NET INCOME (LOSS) BEFORE (334,896.00) 351,973.00 282,838.00 (69,135.00) -19.64% 65
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAVRUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NON-OPERATING REVENUE/{EXPENSE) 719,167.00 719,167.00 730,172.00 11,005.00 1.53% Fav - Income from Investment $9,000 the result of fund earning a return due to a positive cash balance. Fav - Interest Expense $4,500 a result of the decreasing principal balance and decrease in variable interest rate related to the Drain Equipment Storage Building. Fav - Other Non Operating Revenue $1,505 a result of scrap equipment and meter sales. Unfav - Gain on Sale of Vehicles ($4,000) the result of sales for these items at county auction being less than anticipated budget projection. TRANSFER IN 0.00% TRANSFERS (OUT) 61,314.00 61,314.00 0.00% NET REVENUES OVER (UNDER) $384,271.00 $1,009,826.00 $951,696.00 ($56,130.00) EXPENSES TOTAL NET ASSETS - BEGINNING 12,049,342.46 TOTAL NET ASSETS - ENDING $13,001,038.46 66
CLAIMS PAID TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) 769,400.00 $ 4,530,840.00 $ 4,517,886.00 $ 4,517,886.00 $ (1,813,760.00) (1,800,806.00) (1,800,806.00) 769,400.00 769,400.00 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue 5 10,198.00 $ 10,198.00 $ 10,198.00 $ Inside Revenue 2,706,882.00 2,706,882.00 2,706,882.00 0.00% Total Operating Revenue $ 2,717,080.00 5 2,717,080.00 $ 2,717,080.00 $ 0.00% OPERATING EXPENSE $ 3,761,440.00 $ 3,748,486.00 $ 3,748,486.00 5 0.00% - NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 150,000.00 0.00% NET REVENUES OVER/(UNDER) EXPENSES $ (1,663,760,00) $ (1,660,806.00) (1,650,806.00) $ TOTAL NET ASSETS - BEGINNING 7,786,719,00 TOTAL NET ASSETS - ENDING 6,135,913.00 67
COUNTY OF OAKLAND FY2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED BUDGET BUDGET FY2016 VARIANCE FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES !FRINGE BENEFITS FUND 67800 OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT 33,999,600 25,950,911 27,950,911 2,000,000 7.71% - Favorable due to projected revenue more than budget projection even with the reduction of FY 2016 retirement rate in an effort to reduce the equity position of the Fringe Benefit Fund. 1.30% 5.56% -9.52% - Unfavorable due to projected revenue less than budget projections. Offset by favorable expense. 3.09% - Favorable due to projected revenue more than budget projections - Increase of new hires who participate in the Defined Contribution Plan. Offset by unfavorable expense. RETIREMENT ADMINISTRATION 2,941,700 2,941,700 2,980,000 38,300 RETIREMENT ADMINISTRATION - PTNE 180,000 180,000 190,000 10,000 DEFERRED COMPENSATION-MATCH 1,050,000 1,050,000 950,000 (100,000) DEFINED CONTRIBUTION PLAN 16,200,000 16,200,000 16,700,000 500,000 DEFINED CONTRIBUTION PLAN - PTNE 200,000 200,000 200,000 0.00% EMPLOYEE IN-SERVICE TRAINING 1,370,200 1,370,200 1,370,200 0.00% EMPLOYEE BENEFITS UNIT 976,700 976,700 976,700 0.00% FLEX BENEFIT PLAN 100,000 100,000 100,000 0.00% WELLNESS UNIT 712,000 712,000 712,000 0.00% FRINGE BENEFITS 97,400 97,400 99,400 2,000 2.05% TUITION REIMBURSEMENT 460,000 460,000 460,000 0.00% RETIREMENT HEALTH SAVINGS 2,400,000 2,400,000 2,500,000 100,000 4.17% - Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. GROUP LIFE INSURANCE 500,000 500,000 440,000 (60,000) -12.00% - Unfavorable due to projected revenue less than budget projections. SOCIAL SECURITY 15,300,000 15,300,000 16,000,000 700,000 4.58% - Favorable due to projected revenue more than budget projections - increase in new hires. Offset by unfavorable expense. MEDICAL INSURANCE 35,125,000 35,125,000 35,125,000 0.00% PRESCRIPTION COVERAGE INSURANCE 9,630,000 9,630,000 10,000,000 370,000 3.84% - Favorable due to projected revenue more than budget projections. Partially offset by unfavorable expense. DENTAL INSURANCE 3,082,000 3,082,000 3,482,000 400,000 12.98% - Favorable due to projected revenue more than budget projections. Partially offset by unfavorable expense. VISION INSURANCE 192,500 192,500 302,500 110,000 57.14% - Favorable due to projected revenue more than budget projections. DISABILITY INSURANCE 2,816,000 2,816,000 2,916,000 100,000 3.55% - Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. WORKERS COMPENSATION 3,107,000 3,107,000 3,200,000 93,000 2.99% - Favorable due to projected revenue more than budget projections. UNEMPLOYMENT COMPENSATION 500,000 500,000 500,000 0.00% INVESTMENT INCOME 570,800 570,800 570,800 0.00% EXT - FLEX BEN MEDICAL - EMPLOYEE 5,100,000 5,100,000 5,100,000 0.00% EXT - MEDICAL INSURANCE 200,000 200,000 160,000 (40,000) -20.00% EXT - PRESCRIPTION DRUG REBATES 730,000 730,000 900,000 170,000 23.29% - Favorable due to projected revenue more than budget projections. EXT - DENTAL INSURANCE 18,000 18,000 15,000 (3,000) -16.67% EXT - VISION INSURANCE 1,500 1,500 1,500 0.00% EXT - FLEX BEN LIFE INSURANCE 300,000 300,000 380,000 80,000 26.67% - Favorable due to projected revenue more than budget projections. EXT - FLEX BEN DENTAL INSURANCE 115,000 115,000 115,000 0.00% EXT - FLEX BEN VISION INSURANCE 105,000 105,000 105,000 0.00% EXT - FORFEITURE DC PLAN - 250,000 250,000 0.00% - Favorable due to projected revenue more than budget projections. EXT FORFEITURE OF DEPOSITS 20,000 20,000 20,000 0.00% EXT - PREMIUM ADJUSTMENT 6,000 6,000 17,500 11,500 191.67% - Favorable due to projected revenue more than budget projections. EXT - TRAINING & WELLNESS - - 3,400 3,400 0.00% EXT - OTHER REVENUE - ICMA REBATES 10,000 10,000 10,000 0.00% TOTAL REVENUE 138,116,400 130,067,711 134,802,911 4,735,200 3.64% 68
200,000 1,020,200 350,000 976,700 100,000 712,000 97,400 460,000 2,400,000 200,000 1,008,250 350,000 965,582 100,000 709,165 94,649 460,000 2,400,000 200,000 978,250 350,000 948,382 100,000 559,165 95,749 460,000 2,500,000 500,000 500,000 208,800 208,800 50,000 50,000 388,000 388,000 385,000 385,000 17,000 17,000 392,000 392,000 138,116,400 138,067,711 500,000 208,800 70,000 355,000 365,000 17,000 77,600 137,127,911 800,000 800,000 15,300,000 15,300,000 39,690,000 39,690,000 10,280,000 10,280,000 3,190,000 3,190,000 820,000 (20,000) -2.50% 16,000,000 (700,000) -4.58% - Unfavorable due to projected costs more than budget projections - increase in new hires. Offset by favorable revenue. 37,690,000 2,000,000 5.04% - Favorable due to projected costs less than budget projections. 10,500,000 (220,000) -2.14% - Unfavorable due to projected costs more than budget projections. Offset by favorable revenue. 3,315,000 (125,000) -3.92% - Unfavorable due to projected costs more than budget projections. Offset by favorable revenue. 299,000 299,000 299,000 0.00% 2,816,000 2,816,000 2,916,000 (100,000) -3.55% - Unfavorable due to projected costs more than budget projections. Offset by favorable revenue. 3,113,000 3,106,539 3,045,239 61,300 1.97% - Favorable due to one vacant position and the Excess Workers Comp projected costs less than budget projections. COUNTY OF OAKLAND FY2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED BUDGET BUDGET FY2016 VARIANCE FORECAST FAMUNFAV) PERCENT 'FRINGE BENEFITS FUND 67800 EXPLANATION OF SIGNIFICANT VARIANCES nnn••nN I.,,,•nnn,n/n•nn••~N~../...~ OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINC. 22,200,000 22,200,000 22,200,000 0.00% RETIREES MEDICAL - VEBA DEBT INT/AGING 11,799,600 11,799,600 11,799,600 0.00% RETIREMENT ADMINISTRATION 3,121,700 3,108,126 3,108,126 0.00% DEFERRED COMP-COUNTY PMTS (MATCH) 1,050,000 1,050,000 950,000 100,000 9.52% - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. DEFINED CONTRIBUTION PLAN 16,200,000 16,200,000 16,700,000 (500,000) -3.09% - Unfavorable due to projected costs more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by favorable revenue. DEFINED CONTRIBUTION PLAN - PTNE EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH EMPLOYEE BENEFITS UNIT FLEXIBLE BENEFIT PAYMENTS WELLNESS PROGRAM ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION CHILD CARE FACILITY HEALTH INSURANCE PREMIUM TAX REINSURANCE FEES MICHIGAN HICAA TAX PATIENT CENTERED OUTCOME RESEARCH INDIRECT COSTS TOTAL EXPENSE 0.00% 30,000 2.98% - Favorable due to three underfilled positions. 0.00% 17,200 1.78% - Favorable due to two underfilled positions. 0.00% 150,000 21.15% - Favorable due to projected Wellness Screening costs less than budget projections. (1,100) -1.16% 0,00% (100,000) -4.17% - Unfavorable due to projected costs more than budget projections. Offset by favorable revenue. 0.00% 0.00% (20,000) -40,00% 33,000 8.51% 20,000 5.19% 0.00% 314,400 80.20% - Favorable due to actual charges developed after budget finalization. 939,800 0.68% NET REVENUE OVER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 0.00 (8,000,000.00) (2,325,000) 5,675,000 69,433,308 67,108,308 69
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $4,316,400.00 $4,316,400.00 $4,517,400.00 $201,000.00 4.66% - Fay. T Hangar Rental $126,000 due to an increase in the number of T Hangar's being leased, Land Lease $47,000 due to an increase in land leases, Aviation Gas $29,800 due to higher than anticipated gas concessions, Car Rental Concessions $28,000 due to increased car rentals, Landing Fees $14,400 due to higher traffic at Fixed Based Operators located on Airport property, and Refund Prior Years Expenditure $5,800 due to State reimbursement for grant project expenses paid in prior years; Unfav. Reimb US Customs Service ($50,000) due to fewer international flights needing services by Customs, offset by favorable US Customs Service Expense. OPERATING EXPENSE 6,836,677.00 6,795,442.00 6,805,042.00 (9,600.00) -0.14% Unfav. Runway and Taxiway Repairs ($58,100) due to unexpected runway repair and crack sealing at Oakland County International Airport and Oakland Southwest Airport, Depreciation Land Improvements ($26,300) due to the closing of a Capital Project, Adj. Prior Years Exp ($17,500) due to invoices received for prior year services, Advertising ($13,000) due to increased advertising for the Aiport Expo, Electrical Supplies ($10,500) due to modifications to maintenance/Aircraft Rescue Fire Fighting building and runway/taxiway light repairs, Firefighting Supplies ($5,200) due to the replacement of 7 sets of turn-out gear that are due to expire, and Sponsorship ($2,000) to sponsor Economic Development - Emerging Sectors for the Sky's The Limit event; Fav. Indirect Costs $73,000 due to actual charges being developed after budget finalization, US Customs Services $50,000 due to fewer international flights needing services by customs, offset by unfavorable Reimb US Customs Service NET OPERATING INCOME (LOSS) ($2,520,277.00) ($2,479,042.00) ($2,287,642.00) NON-OPERATING REVENUE (EXPENSE) 145,000.00 145,000.00 145,000.00 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($2,375,277.00) ($2,334,042.00) $ (2,142,642.00) TRANSFERS IN CAPITAL CONTRIBUTION 0.00 0.00 758,279.00 $191,400.00 0.00 -7.72% 0.00% $191,400.00 $758,279.00 Fay. Capital Contributions - Federal Grants $728,252 due to Federal contributions for a capital grant, and Capital Contributions - State Grants $30,027 due to State contributions fore capital grant TOTAL NET INCOME (LOSS) ($2,375,277.00) ($2.334,042.00) ($1,384,363.00) $949,679.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 78,467,034.51 $77,082,671.51 70
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY2016 VARIANCE BUDGET BUDGET FORECAST FAVi(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue 142,000.00 $ 142,000.00 $ 134,000.00 $ (8,000.00) -5.63% - Unfav. Ext. Warranty Reimbursement ($28,000) due to fewer claims; Fay. Ext. Litigation Settlements $20,000 for Settlement in Antitrust Litigation Suit. Inside Revenue 8,798,539.00 9,072,115.00 8,865,115.00 $ (207,000.00) -2.28% - Unfav. Leased Equipment ($240,000) based on actual activity trends to date, and Parts and Accessories ($36,000) due to several Sheriff Office vehicles changing from marked to unmarked vehicles, offset by favorable Parts and Accessories expense; Fay. Productive Labor $69,000 due to new vehicle builds and vehicle repairs handled in-house. Total Revenue OPERATING EXPENSE $ 8,940,539.00 $ 9,214,115.00 $ 8,999,115.00 $ (215,000.00) 9,278,414.00 9,447,071.00 9,341,971.00 $ 105,100.00 1.11% - Fav. Sublet Repairs $50,000 due to less than anticipated repair work provided by outside vendors, Insurance $47,000 due to actual premiums less than expected due to insurance market fluctuations and rates, Parts and Accessories $36,000 due to new Sheriff Office vehicles changing from marked to unmarked vehicles (offset by unfavorable Parts and Accessories revenue) and Maintenance Contract $15,800 due to lower than expected contract rates; Unfav. Indirect Costs ($37,200) due to actual charges being developed after budget finalization, Towing and Storage Fees ($3,800) due to the rental of two T-hangars at Oakland County International Airport to store Sheriff patrol vehicles until they are put in service, and Laundry and Cleaning ($2,700) due to an increased towel orders and uniforms for cleaning. OPERATING INCOME (LOSS) $ (337,875.00) $ (232,956.00) $ (342,856.00) $ (109,900.00) NON-OPERATING REVENUE 235,000.00 235,000.00 259,800.00 $ 24,800.00 10.55% - Fay. Gain on Sale of Vehicles $24,800 due to proceeds from (EXPENSE) vehicles sold at auction. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (102,875.00) $ 2,044.00 $ (83,056,00) $ (85,100.00) TRANSFERS IN /(OUT) 118,885.00 418,717.00 418,717.00 $ NET REVENUE OVERAUNDER) EXPENSES (PLANNED USE OF FUND BAL.)* $ 16,010.00 $ 420,761.00 $ 335,661.00 $ (85,100.00) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 8,727,729.95 $ 9,063,390.95 71
Inside Revenue Total Revenue 25,113,789.00 25,053,789.00 25,053,789.00 0.00% 25,633,189.00 $25,573,189.00 $25,732,189.00 $ 159,000.00 0.62% COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ..... ~717~17~ I••n••n,n••nTT...•n•n FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue 519,400.00 $ 519,400.00 $ 678,400.00 $ 159,000.00 30.61% - Fav. External - Other Revenue due to subrogation payment for property damage and debris removal. OPERATING EXPENSES $ 27,457,697.00 $27,155,547.00 $25,940,547.00 $ 1,215,000.00 4.47% -Fay. Natural Gas $550,000 due to purchasing natural gas from third party sources, mild weather conditions, and lower market prices; Salaries and Fringe Benefits $500,000 due to underlined/vacant positions; Electrical Service $500,000 due to lower-cost third-party contracts and savings from FM&O energy conservation initiatives; Security Supplies $100,000 due to the use of alternative sources of funding (security enhancement). Partially offset by unfav. IT Operations ($125,000) due to CAMS software maintenance; Custodial Supplies ($100,000) and Material & Supplies ($100,000) based on actual usage; Ad) Prior Years Exp ($60,000) due to adjustment of sewage charges; as well as IT Development ($50,000) due to CAMS mobile, CAMS upgrade, infrastructure and GIS, and building management system. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (1,824,508.00) $ (1,582,358.00) $ (208,358.00) $ 1,374,000.00 NON-OPERATING REVENUE 100,000.00 $ 100,000.00 $ 100,000.00 $ 0.00% TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES* - $ $ - $ (18,761.00) $ (18,761.00) $ (18,761.00) $ $ (1,743,269.00) $ (1,501,119.00) $ (127,119.00) $ 1,374,000.00 0.00% 0.00% TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 8,981,062.19 $ 8,853,943.19 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 72
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST VARIANCE FAVAUNFAV't PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Operations (63600) OPERATING REVENUES: Outside Inside $1,772,148.00 $1,772,148.00 24,790,978.00 24,850,838.00 $2,330,448.00 $558,300.00 31.50% - Fay. Enhanced Access Fees $507,800 and Managed Print Services $57,900 due to higher than anticipated usage. Offset by unfavorable Deferred Land File Tax ($5,300) due to less anticipated use and Reimb Equalization Services ($2,100) due to reduction in external customer requests. 23,917,438.00 (933,400.00) -3.76% - Unfav. OC Dept ($980,800) and fay. CC Dept Ops & Non Gov Ops $6,200 due to rates remaining at prior year levels & limited resources available to complete development due to vacancies. Also favorable, CLEWS Ops $25,100 due to actuals higher than anticipated; Equip Rental $14,500 due to increased rebills to departments for maintenance charges on IT Office Equipment items and County Auction $1,600. TOTAL OPERATING REVENUE $26,563,126.00 $26,622,986.00 $26,247,886.00 ($375,100.00) -1.41% OPERATING EXPENSES $35,057,083.00 $35,058,687.00 $31,733,387.00 $3,325,300.00 9.48% - Fay. Salaries & Fringes $1,366,100 due to vacant positions; Depreciation $954,400 for IT capital projects in progress not fully operational; Expendable Equipment $832,900 for equipment replacement; Equipment Maintenance $342,700 due to lower than anticipated hardware maintenance costs; Indirect Cost $214,400; Communications $211,200 due to rate reductions; Software Maint $154,500 due to timing of software support. Internal Services $64,000 primarily due to: Insurance Fund $53,200, Motor Pool Fuel Charges $9,700, Telephone Communications $6,400 due to lower than anticipated usage and Leased Vehicles $1,900 based on usage offset by unfav. Maintenance Dept Charges ($7,300). Contracted Services $77,400 and Printing $57,700 based en usage. Offset by unfav. Professional Services ($880,800) for previously approved IT projects; Charge Card Fees ($45,900) for increased credit card activity and Supplies ($23,300) based on usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($8,493,957.00) ($8,435,701.00) ($5,485,501.00) $2,950,200.00 NON-OPERATING REVENUE 105,500.00 105,500.00 112,500.00 7,000.00 6.64% Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 3,906,676.00 4,321,008.00 4,321,008.00 0.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 1,345,164.00 1,345,164.00 1,345,164.00 0.00 0.00% NET REV OVER(UNDER) EXID* ($3,136,617.00) ($2,664,029.00) $293,171.00 $2,957,200.00 TOTAL NET ASSETS - BEGINNING 26,588,395.97 TOTAL NET ASSETS - ENDING $26,881,566.97 "Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 73
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Telephone Communications (67500) OPERATING REVENUES: Outside $12,000.00 $12,000.00 $9,800.00 $ (2,200.00) -18.33% Unfav. Sale of Phone External due to reduction in landline charges. Inside 2,823,224.00 2,823,620.00 $2,821,820.00 (1,800.00) -0.06% Unfav. Sale of Phone Internal due to decreased 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 $2,835,224.00 $2,835,620.00 $3,383,950.00 $3,375,965.00 ($548,726.00) ($540,345.00) 30,000.00 30,000.00 ($518,726.00) ($510,345.00) Fay. Depreciation $339,200 based on projected depreciation schedules; Indirect Cost $163,900 due to actual charges determined after budget finalization, Sublet Repairs $48,800 due to lower than anticipated repair volume; Communications $19,300 due to decreased rates; Maintenance Equipment $18,900 due to lower than anticipated contract rates; Tower Charges $11,400 due to decreased pager usage; Travel $5,000 due to efforts to reduce costs; Contracted Services $3,000 due to telephone communication consultants; Voice Mail $700 due to lower than anticipated costs and Internal Services $300 primarily due to Motor Pool Charges based on actual usage and costs. $2,831,620.00 ($4,000.00) -0.14% $2,765,465.00 $610,500.00 18.08% $66,155.00 $606,500.00 34,600.00 4,600.00 15.33% Fav. primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0.00% $100,755.00 $611,100.00 4,343,776.83 $4,444,531.83 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 74
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV1(UNFAV1 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - CLEMIS (53500) OPERATING REVENUES: Outside $4,142,303.00 $4,142,303.00 $4,713,503.00 $571,200.00 13.79% Fay. Rebitled Charges $400,000 billed to Tier 2.5 &3.0 agencies for connectivity costs; Access Fees Oakland $81,800 due to updated law enforcement Full Time Equivalent count used for billing; CLEMIS Crash $43,500, CTEMIS Citation $33,800, In-Car Terminals External $11,100, CLEMIS Parking $6,400 and Crime Mapping $2,700 due to increased usage by Oakland and non-Oakland agencies. Partially offset by unfav. Maintenance Contracts ($8,100) due to Livescan maintenance after warranty. Inside 2,086,815.00 2,088,076.00 1,739,876.00 (348,200.00) -16.68% Unfav. Service Fees ($259,500) based on actual billing for Computer Aided Dispatch (CAD) expense charge directly to Radio Fund and Reimb General ($89,600) based on actuals for CLEMIS staff supporting Sheriff projects. Offset by fay. In-Car Terminals Internal $900 due to Mobile Data participation count higher than budget projection. TOTAL OPERATING REVENUE OPERATING EXPENSES $6,229,118.00 $6,230,379.00 $6,453,379.00 $223,000.00 3.58% $10,400,915.00 $10,287,674.00 $8,872,374.00 $1,415,300.00 13.76% Fav. Depreciation $1,035,400 based on projected depreciation schedules; Salaries & Fringe Benefits $952,100 due to vacancies; Equipment Maintenance $230,000 due to less than anticipated cost of repairs; Internal Services $163,200 primarily due to IT Development based on actual usage; Communications $43,900 due to actual costs less than anticipated; Software Rental $5,500 due to the timing of software expenses; Supplies $5,000 and Printing $2,000 based on actual usage. Offset by unfav. Rebillable Services ($300,000) based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Professional Services ($297,100) due to higher than anticipated contractual costs for staffing services for an additional programmer; Software Maintenance ($250,000) due to additional software purchases in excess of budget projections; Bank Charges ($135,200) due to cost of PayPal services for E-Commerce transactions; Indirect Cost ($34,500) due to charges determined after finalization of the budget and Travel ($5,000) due to usage. ($4,171,797.00) 35,000.00 2,044,186.00 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 ($4,057,295.00) ($2,418,995.00) $1,638,300.00 35,000 00 95,800.00 60,800.00 173.71% Fav. primarily due to Interest Income: higher cash balance than anticipated. 2,044,186.00 2,044,186.00 0.00% 0.00% 160,000.00 155,100.00 5,100.00 0.00% ($1,828,109.00) ($123,909.00) $1,704,200.00 18,970,019.70 $18,846,110.70 150,000.00 ($1,942,611.00) 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. 75
COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAW(UNFAV). PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $6,995,000.00 $6,995,000.00 $6,955,100.00 ($39,900.00) -0.57% Unfav. 0-911 Surcharge ($47,000) due to decreased volume of users/receipt of 911 surcharge; Outside Agency Revenue ($4,200) due to fewer non-emergency agencies than anticipated. Partially offset by Fay. Antenna Site Management $11,300 due to updates in rental contracts. Inside 456,788.00 456,788.00 534,588.00 77,800.00 17.03% Fav. Parts Access $46,300 due to reimbursement by participating agencies for equipment replacement; Productive Labor $19,100 due to Mobile Data Computer repairs for OC Agencies and Leased Equip $12,400 due to higher than anticipated non-public users of the new system. TOTAL OPERATING REVENUE $7,451,788.00 $7,451,788.00 $7,489,688.00 $37,900.00 0.51% OPERATING EXPENSES $13,399,533.00 $13,379,162.00 $12,186,462.00 $1,192,700.00 8.91% Fay. Depreciation $501,600 based on projected depreciation schedule; Internal Services $341,500 primarily due to Info Tech GLENS based on usage; Professional Services $172,200 and Expendable Equipment $40,800 due to CAD Upgrade project enhancements; Salaries & Fringe Benefits $82,200 due to vacancies; Equipment Maintenance $79,700 due to maintenance costs of the radio system; Special Projects $36,900 due to timing of projects including tower painting; Tower Charges $30,300 for tower rental agreements; Utilities $26,900, Travel $23,200 and Supplies $3,300 due to usage; Software $14,500 due to the timing of the Emergency Services IP Network project. Partially offset by unfav. Communications ($124,100) for connectivity costs for cell tower sites used for coverage enhancements of the Radio system and Indirect Cost ($36,300) due to actual charges determined after budget finalization. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) ($5,947,745.00) ($5,927,374.00) 180,000.00 180,000.00 83,664.00 486,000.00 486,000.00 ($4,696,774.00) $1,230,600.00 145,200.00 83,664.00 486,000.00 (34,800.00) -19.33% Unfav. Interest Income due to lower rates and cash balance than anticipated, 0.00% 0.00% 0.00% CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP* ($5,281,745.00) $5,177,710.00) ($3,981,910.00) $1,195,800.00 TOTAL NET ASSETS - BEGINNING 41,379,447.63 TOTAL NET ASSETS - ENDING $37,397,537.63 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. 76
$196,587.00 $196,587.00 $205,187.00 $8,600.00 4.37% $735,089.00 $1,641,828.00 $1,348,428.00 $293,400.00 17.87% Fav, Professional Services $303,500 due to lower than anticipated contractual costs; Salaries & Fringes $25,300 due to vacancies; Communications $18,100 due to decrease in connectivity rates; Depreciation $13,300 based on projected depreciation schedule;Travel $5,000 due to reduction in traveling to conferences; Software Maintenance $3,200 due to decrease in maintenance costs. Offset by unfav. Internal Services ($62,000) primarily due to IT Development ($69,100) partially offset by fay. IT Operations $6,800 based on actual usage and Indirect Cost ($13,000) due to actual charges determined after budget finalization. ($538,502.00) ($1,445,241.00) ($1,143,241.00) $302,000.00 3,000.00 3,000.00 3,700.00 700.00 23.33% Fay. primarily due to Interest Income; higher cash balance than anticipated. TOTAL OPERATING REVENUES OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE COUNTY OF OAKLAND FY 2016 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/fUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fire Records Management ( 53100) OPERATING REVENUES: Outside $196,587.00 $196,587.00 $205,187.00 $8,600.00 4.37% Fay. primarily due to Outside Agencies participation due to the timing of implementation of anticipated new member agencies. TRANSFERS IN 424,512.00 1,140,764.00 1,140,764.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00 0.00% NET REV OVER(UNDER) EXP* TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ($110,990.00) ($301,477.00) $1,223.00 $302,700.00 616,981.22 $617,204.22 *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 Ad) in Expenses. 77
2016 UNCOLLECTABLE HOME IMPROVEMENT LOANS COMMUNITY DEVELOPMENT BLOCK GRANT BAL DUE ADDRESS $ 4,318.00 151 Kenyon, Troy 48084 6450 $ 19,375.00 1658 Channing, Ferndale 48220 *7015 $ 9,390.00 1658 Channing, Ferndale 48220 3685 $ 7,443.00 21061 Reimanville, Ferndale 48220 6731 $ 6,580.00 631 Spencer, Ferndale 48220 5490 $ 14,845.00 1135 Harmony Lane, Milford 48381 3742 9,900.00 21095 Mitchelldale, Ferndale 48220 5973 17,708.96 1149 Key West Dr., Clawson 48017 , 6173 $ 18,305.25 1747 Beechcroft St., Keego Harbor 483201 9679 $ 18,682.00 2657 Dean Dr., Highland 48356 I , , TOTAL $126,547.21 Total Write offs: 10 01/16 to 03/16 i . 78
2016 UNCOLLECTABLE HOME IMPROVEMENT LOANS HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS CASE # BAL DUE ADDRESS 8567 $ 13,195.00 1011 E Woodward Hts, Hazel Park 48030 * 9753 $ 14,095.00 1011 E Woodward Fits, Hazel Park 48030 10726 $ 16,350.00 28102 Brush, Madison Heights 48071 10966 $ 14,233.00 13121 Andersonville, Davisburg 48350 * 8834 $ 12,075.00 1658 Channing, Ferndale 48220 10477 3,453.00 29147 Howard, Madison Heights 48071 TOTAL: $73,401.00 TOTAL AMOUNT UNCOLL ECTABLE: $199,948.21 Write offs: 11/01/16 to 3/31/16 *Client has more than one loan Total Write offs: 6 Grand Total Write offs: 1 79
IT PAYMENT CHARGEBACKS Date of Treasurers request Status Case# Debit Date Amount Treasurer Description Notes Order # OP or OTC Dept Contact Name Payment Charge Back done in G2G Entered note of Payment Chargeback in SharePoint Chargebacks Was contact notified? IT Notes 20130518 expired 1023236571 12/18/2015 (13.75) chargeback 1085057 OTC IT 524 FAY NA xx x NA expired 1023468717 1/14/2016 (17.50) 2nd ebb 11/2 db, 12/9 cr, 1/4 pre-art 1095864 OP Clerk Legal Jen(fer Hourrien Heidi Walling xx x Yes expired 1023510802 2/4/2016 (68.00) 2nd ebb 11/9 rib, 1/19 or, 1/20 pre-arb 1106233 OTC Health Leigh-Ann Stafford xx x Yes expired 1023510824 12/31/2015 (135.50) 2nd chb 11/13 db, 12/14 or 1156499 OTC 52-1 Vicki Nellie >cc x Yes expired 1023556421 12/31/2015 (120.50) 2nd eh b 11/16 db, 12/21 or 1157259 OP 52-3 Vicki Nellie ic< x Yes expired 1023383944 2/17/2016 (130.50) 2nd eh b 11/19 db, 12/23 or, 1/30 pre-arb 1154714 OP 52-3 Vicki Nellie xx x Yes expired 1023608152 2/26/2016 (260.25) 2nd eh b 11/23 db, 1/4 Cr, 2/15 pre-arb 1144368 52-3 Vicki Nellis xx x Yes expired 1023632547 2/3/2016 (42.50) 2nd ebb 11/27 clic, 1/6 or 1155049 OTC Reimbursement Deb Backman xx x Yes expired 1023667561 2/16/2016 (8.25} 2nd ebb 12/2 dh, 1/11 cr 1121151 OP IT 025 EAF NA xx x NA expired 1023667569 1/29/2016 (5.50} 2nd ebb 11/16 Pis, 12/21 or 1121150 OP IT 420 EAF NA xx x NA expired 1023694998 2/22/2016 (73.00) 2nd ebb 12/7 db, 1/15 or, 2/2 pre-arb 1146773 OP Clerk Case Search 1enifer Howden and Heidi Walling xx x Yes expired 1023694899 2/24/2016 (65.00) 2nd ebb 12/7 db, 1/19 or, 2/4 pre-arh 1146012 OP Clerk Case Search ilenifer Howden and Heidi Walling xx x Yes expired 1023747030 3/9/2916 (13530) 2nd eh b 12/15 db, 1/25 Cr, 2/4 pre-arb 1171297 OTC 32-1 Vicki Nellis xx x Yes expired 1023804331 3/21/2016 (12.00) 2nd ebb 12/23 db, 2/1 or, 3/3 pre-erh 1137769 OP CLEM LS Steve xx x Yes expired 1023804342 3/21/2016 (12.00) 2nd ebb 12/23 db, 2/1 or, 3/3 pre-arb 1134082 OP CLEKS Steve xx x Yes expired 1023855284 3/11/2016 (263.25) 2nd eh b 12/30 db, 2/8 Cr, 2/25 pre-arb 1153775 OP 34-4 Vicki Nellie ypi x Yes Total (1,364.011) 80
OAKLAND COUNTY PARKS & RECREATION COMMISSION FY2016 Uncollectible Debt Write-offs January 1, 2016 - March 31, 2016 Name (Last First) OR last four digits of credit card # e of Debt * Case Number (if credit card) Item(s) Purchased Budget • Center Transaction Date OC BoC Approval Date (if >$1000) Amount IV,Ionth Written-off 5457 Credit Card 1023725576 Camping ADD 10/09/15 n/a 68.00 02/16 Rudy, JoAnn K. NSF Check n/a Annual vehicle permits ORN 12/03/15 n/a 50.00 02/16 *Uncollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel. 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: Total $ 118.00 81
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period January 2016 to March 2016 Date: Donor: Cash/Check: Items: Estimated Value: 12/23/2015 Judy Wilson Clothing $25.00 12/28/2015 Children's Village Foundation Movies & Craft(Paid @Event Location by OCCVF) $304.39 12/29/2015 Dayana Rodriguez Clothing $50.00 12/29/2015 Temple Israel Toys & Books $25.00 12/30/2015 Hawkins Check $230.00 12/31/2015 Linda Simon Magazines $5.00 12/31/2015 Ryan & Katie Kain Clothing $15.00 1/15/2016 Datsun Doctor Magazines $3.00 1/19/2016 Sweet Dreams for Kids 15 Pillow Cases $30.00 1/27/2016 Jack and Jill of America 10 Basketball Tickets $50.00 1/27/2016 George & Susan Miller Check (Member of Birmingham Senior Men's Club) $300.00 2/2/2016 OC Prosecutor's Office Art Supplies & Exercise Equipment $985.00 2/2/2015 Lily Diego Check $150.00 2/11/2015 Sweet Dreams for Kids 15 Pillow Cases $30.00 2/11/2016 Diane Malik 13 Fleece Blankets $26.00 2/19/2016 Walton Charter Academy 3 Fleece Blankets $6.00 2/22/2016 Alicia Ambers Shoes/Clothes $150.00 2/26/2016 Roxanne Degrisille Shoes/Boots $20.00 2/29/2016 Deb Kiertzner Travel Size Toiletries $150.00 3/1/2016 Salon Centric Shampoos/Conditioners $200.00 3/1/2016 Meggan Carney Girl Scout Cookies $250.00 3/2/2016 Oakland County Credit Union Check $300.00 3/3/2016 Salon Centric Clothing $100.00 3/3/2016 Sea Life Aquarium 50 Admission Tickets $900.00 3/9/2016 Jennifer Hichme Clothing $1,050.00 3/10/2016 Margaret Stockert Flower Seeds & Craft Materials $320.00 3/11/2016 Christian Smith 11 Cans - Dog Food $2.75 3/15/2016 Sweet Dreams for Kids 15 Pillow Cases $30.00 3/21/2016 Holy Spirit & St. Mary's Parish 150 Easter Baskets $1,500.00 3/25/2016 St. William Parish 16 Easter Baskets $160.00 82
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period January 2016 to March 2016 Date: Donor: Cash/Check: Items: Estimated Value: I 3/29/20161 Datsun Doctor 1 Magazines $5.00 Total: $7,372.14 83
Budget Center Project I Program ADM Addison Oaks/Buhl Estate Booklet ARriA re and Ice Festival Source Oak Management Gordon Food Service ilf:Mr75111 $800.00 $1-0-0700- Administration Sub-Total $5.00 Lyon paio:Day..Usp Park Sub7Totar Totals 5.00 REC Nature Center Program REC Nature Center Program _ .._ „.. REC Nature Center Program REC Nature Center Program ..... . „„ . . „ .... _ _ _ _ _. .._ REC Nature Center Program REC Nature Center Program RECNature Center Program REC Nature Center Program REC Nature Center Program ..„._ _ RECNature Center Program . . REC Nature Center Program REC Nature Center Program Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Tuning Your Tot Contribution $5.00 Contribution $5.00 Contribution $5.00 Contribution $17.00 „ Contribution 55.00 „ . Contribution 85.00 $5.00 Contribution Contribution $10.00 Contribution $5.00 Contribution $5.00 Contribution $5,00 Contribution 55.00 RNCGeneral Donation ...... . . . RNC General Donation RNC General Donation RNC General Donation Park Patron Park Patron Park Patron Park Patron SAC Ellis Barn Maintenance Funds Oakland County SAC Ellis Barn Relocation Contribution RBI 33 OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2016 2nd Quarter Report for Contributions (Donations) - January 1, 2016 - March 31, 2016 RecreatiOnprpgrams Servi ces Sub-Total/
...
...
..
..
. Genera] Donation Ribbit Racing $36.00 — $8.00 .. $5.00 $4.65 ... . . .. . . Red Oaks Nature Center Sub-Total $53 00 Fair Association $6,000.00 $5,000.00 Sriringfi61d:baks.:ActiVitV.Centee.Sub.,71.0it:.:: . . . $2,500.00 • •.Waterfged-Oaks•Golf.ciatOse ••• •• .. • .• .:...: • . • ::.. • .. .. • .. .: • .. ••• • . $45.00 Waterford Oaks Sub-Total WLG Culvert Work at White Lake Oaks Golf Course General RV 11,000.00 $2,500.00 $45.00 FY2016 2nd Quarter Contributions (Donations) Revenue Grand Total $14,580.00 84
ADD ADD [ND I ND Amount $2.00 $4.03 Addison Oaks Park Sub-Total $5.00 $5.00 . .... . .. . .... ..... .... . Highland Oaks spark Sub-Total: 5148.50 $1,000.00 . . : .
. .. . $6.03 Budget Center Project I Program General Contribution General Contribution General Donation General Donation Source.
Anonymous Customer Anonymous Customer Park Patron Park Patron Hidden Forest Run Commemorative Bench Program Donna Munger 9,482.97 Grand Total Tuning Your Tot Contribution Park Patron $2.00 $20.00 $5.00 Park Patron Contribution for Animal Feed Tuning Your Tot Contribution Tuning Your Tot Contribution Contribution for Animal Feed Contribution for Animal Feed ReCreation'peogi,am,&ServiceS:Snb4Otal::. Clarkston Community Historical Society 54,763.89 Springfield OaksActlyrty :center .SubtTotal:: , REC Red Oaks Nature Center RFC Nature Center Program REC General Contribution REC Red Oaks Nature Center, REC Nature Center Program REC Red Oaks Nature Center REC General Donation REC General Donation REC Red Oaks Nature Center REC Nature Center Program , REC Nature Center Program REC Red Oaks Nature Center REC Red Oaks Nature Center SAC $2.00 $5.00 Contribution for Animal Feed _ „ . Tuning Your Tot Contribution Contribution for Animal Feed Park Patron $3.00 $2.00 $5.00 56.55 $5.00 $5.00 $2.00 $2.00 . . . or Da s $2,500.00 Park Sub-TotaL . • ..... ". . 2,500.00 Oakland Parks Foundation Independence Oaks Park Sub-Total $1,000.00 . - . Red Oaks Park Sub-Total . $1,148.50 $1,000.00. Commemorative Bench Program OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2016 1st Quarter Report for Contributions (Donations) - October 1, 2015 - December 31, 2015 85
Resolution #16148 June 16, 2016
Moved by Kochenderfer supported by Jackson the resolutions (with fiscal notes attached) on the Consent
Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Fleming, Gershenson, Gingell, Gosselin, Hoffman, Jackson, Kochenderfer,
Kowall, Long, McGillivray, Middleton, Quarles, Scott, Spisz, Weipert, Woodward, Zack, Bowman,
Crawford. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent
Agenda were adopted (with accompanying reports being accepted).
I HEREBY APPROVETHIS 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 June 16, 2016,
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 16 th day of June, 2016.
Lisa Brown, Oakland County