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Home My WebLink AboutResolutions - 2016.09.22 - 22593MISCELLANEOUS RESOLUTION #16253 September 22, 2016 BY: Finance Committee, Thomas Middleton, Chairperson IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2016 THIRD QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2016 Third Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS a budget amendment is recommended to recognize the Restore Foundation donation in the amount of $600 and transfer from Circuit Courts General Fund to the Urban Drug Court Initiative (UDCI) Grant Program Fund (#27135); and WHEREAS a budget amendment of $36,461 is recommended to reflect the amended award for the FY 2016 Friend of the Court (FOG) Cooperative Reimbursement Program (CRP) grant approved by Miscellaneous Resolution (MR.) #15219; the amendment also reduces the County's share of the General Fund Transfer Out budget by $18,783; and WHEREAS a budget amendment of $5,075 is recommended to cover one-third (1/3) of the total cost of $15,225 for FOC chair replacement; funding is available within the General Fund Non-Departmental Miscellaneous Capital Outlay account; the remainder of the cost will be funded by the State through CRP Grant reimbursement; and WHEREAS a budget amendment is recommended to reallocate budgets from Sheriff's Office Emergency Response Preparation and Communication Division (4030510) to the new division titled Emergency Communications/Operations Center (4030701) which was created after approval of M.R. #16154; a total of 76 positions are transferred to the new division, effective July 11, 2016; and WHEREAS a budget amendment of $10,000 is recommended to transfer funds from Sheriff's Office Auto Theft Restricted Fund (#21394) to Sheriff's Office Technical Services Division for travel and conference expense to attend an auto theft prevention seminar; and WHEREAS a budget amendment is recommended to transfer $4,500 from Sheriffs Office Patrol Services Division, Other Expendable Equipment Account to the Motor Pool Fund (#66100) for the purchase of a Pit Training replacement car; 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 $54,158 is being recognized for eligible forensic lab, dispatch costs and corrections officers training; and WHEREAS a budget amendment is recommended within the Human Resources Department to reallocate budget amounts to the proper divisions and programs; and 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 #4 in the amount of $58,443 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 Michigan Department of Environmental Quality (MDEQ) for drinking water monitoring in the amount of $6,580, 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 within the Children's Village Division in the amount of $21 in order to transfer funding from the Children's Village Donations Fund to the Child Care Fund which properly accounts for expenditures eligible for Children's Village Donation funding; and FINANCE COMMITTEE VOTE: Motion carried unanimously on a roll call vote with Long absent. WHEREAS a budget amendment is recommended for various General Fund departments to properly reallocate the Internal Services Information Technology Operation expenditure account to reflect projected usage; and WHEREAS a budget amendment of $880,000 is recommended in the Non-Departmental Substance Abuse Coordinating Agency line item for required payments to Oakland County Community Mental Health Authority for one-half of Convention Facility Tax revenues earmarked for substance abuse prevention and treatment services; and WHEREAS a budget amendment of $4,453 is recommended for 5211 (Novi) District Court's Michigan Drug Court Grant Program (MDCGP) (#27151) to reallocate line item budget to reflect Amendment #1 within fifteen percent of the original agreement; and WHEREAS a budget amendment of $800 is recommended for 52/4 (Troy) District Court's Michigan Drug Court Grant Program (MDCGP) (#27167) to reallocate line item budgets to reflect Amendment #1 within fifteen percent of the original agreement; and WHEREAS a budget amendment of $1,000 is recommended for Health and Human Services Great Parents Great Start grant (#28608) to reallocate line item budgets to recognize amendment #1 within fifteen percent of the original agreement; and WHEREAS a budget amendment of $20,000 is recommended for Health and Human Services Robert Wood Johnson Foundation Invest Health Grant (#28616) to reallocate line item budgets to recognize amendment #1 within fifteen percent of the original agreement; and WHEREAS a budget amendment of $12,500 is recommended for the Community Corrections Comprehensive Plan Grant (#27370) to reallocate line item budgets to reflect Amendment #1 within fifteen percent of grant agreement; and WHEREAS an Economic Development & Community Affairs amendment is recommended to reallocate funds in the amount of $35,000 in the Michigan Economic Development Fund Grant (#29245) from Professional Services to the Software Support Maintenance account to more accurately reflect the budget with actual expenses for Salesforce software costs; and WHEREAS a Parks and Recreation (#50800) budget amendment is recommended to transfer General Program Administration funds in the amount of $139,506 from the Facilities Maintenance cost center to various cost centers incurring expenses during the third quarter of FY 2016; and WHEREAS a Parks and Recreation (#50800) budget amendment of $45,000 is recommended to correct the FY 2016 budget for the Capital Asset Contributions account from the Capital Improvement cost center to the Administration cost center; and WHEREAS a budget amendment is recommended to reallocate the balance of funding in the amount of $15,000 from Oakland Pointe Entrance Drive Project #100000002224 to the Oakland Pointe Sidewalk Project #100000002402 in the Project Work Order Fund (#40400) and transfer funding in the amount of $6,000 from the Building Improvement Fund (#40100) to the Project Work Order Fund (#40400) for Project #100000002402 in order to install a sidewalk beside the Oakland Pointe building from east to west; per Miscellaneous Resolution #15231 which allows for administrative approval of capital improvement program projects under $30,000; and WHEREAS a budget amendment is recommended to transfer funding from the Project Work Order Fund (#40400) in the amount of $640,493 to the Building Improvement Fund (#40100) for the 2016 Parking Lot Repaving Program project approved through M.R. #16144 as the full funding of $1,055,493 will be funded from the Building Authority bond proceeds for the Facilities Infrastructure and Info Tech projects Fund (#41423); and WHEREAS a budget amendment in the amount of $39,522 is recommended in the Motor Pool Fund (#66100) to correct the Planned Use of Balance amount inadvertently omitted from M.R. #16154 and to reallocate funds from Planned Use of Balance to Budgeted Equity Adjustment; and WHEREAS a budget amendment is recommended in the amount of $650,000 for Information Technology (IT) (#63600) to reappropriate funds for various IT projects such as Medical Examiner's, Ehealth, IT Print Management Services, Cyber Security and the Collaborative Asset Management System (CAMS); funding is available in the IT Fund Net Position-Designated for Projects; and WHEREAS a budget amendment in the amount of $430 is recommended for Fire Records Management System Fund (#53100) to reallocate funds from the Travel and Conference account to the Printing account to more accurately reflect the budget with the actual expenses for printing costs; and WHEREAS a budget amendment of $3,300 is recommended in the Radio Communications Fund (#53600) to accurately reflect the Transfer In amount from the General Fund to correct M.R. #16181; 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 $36,014.21 and the Home Investment Partnership Act Accounts totaling $74,993 and recommends $111,007.21 be written off in uncollectible loans; and WHEREAS the Department of Information Technology has requested write-offs totaling $1,084.76 for uncollectible charges; and WHEREAS Department of Health and Human Services, Children's Village division received donations for the period of April 2016 through June 2016 totaling $10,812.62 of which $4,839.12 were cash donations; and WHEREAS Parks & Recreation Commission received donations totaling $3,118 for various programs. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2016 Third Quarter Financial Report. BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of Management and Budget and detailed in the attached schedules are authorized to be written off. BE IT FURTHER RESOLVED that 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 2019 Budgets are amended pursuant to Schedules A, B and C. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. 01111111111K14 NIII.99211611112110 COUNTY MICHIGAN MANAGEMENT $0. BUDGET OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON Laurie Van Pelt, Director (248) 858-2163 vartpeltI©oakgov.com TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Lynn Sonkiss, Manager, Fiscal Services Gaia Piir, Chief, Fiscal Services Ebru Adoglu-Jones, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2016 Third Quarter Forecast DATE: September 15, 2016 FY 2016 THIRD QUARTER REPORT Attached please find the Fiscal Year (FY) 2016 Third Quarter Forecast Report. In total, Fiscal Services forecasts that the County will complete FY 2016 with an overall favorable variance of $21,814,604 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 $6,018,654 more revenue than anticipated and projected favorability in expenditures of $15,796,950. REVENUES GF/GP revenues are 1.35% more than budget or $6,018,654. Major variances are the result of the following events: A. STATE GRANTS — Unfavorable: ($1,522,950) 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 Private Institutions, Private Institutions - Foster Care, Private Institutions — Residential and Foster Boarding Homes. B. CHARGES FOR SERVICES — Favorable: $7,025,041 Favorable primarily due to increased activity for Land Transfer Tax of $2.3 million, E-Filing fees $121,800, Certified Copies $110,000 and Photostats $100,000 in the County Clerk's Office, $2.2 million in the Treasurer's Office for Payments Other than Anticipated due to the sale of foreclosed property, $135,000 Administration Fees and Deeds $104,000. Also favorable fines and costs $990,000 across the District Courts due to increases in caseload and collections efforts, $740,000 for Commission Public Telephone, $575,000 Children's Village Out County Board and Care and $175,000 Children's Village Board and Care due to an increase in Department of Human Services (DHS) wards, Health Division Pneumo vaccine $250,000, Administration Fees $116,000 and Immunizations $100,000. Partially offset by unfavorable Sheriff Special Deputies ($803,900) based on billable activity for law enforcement services. C. INVESTMENT INCOME — Favorable: $187,600 Favorable Interest on I nvestments $169,500 in the Clerk/Register of Deeds Office and $18,100 in the Treasurer's Office. 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 1 OakGov.cr D. OTHER REVENUES — Favorable: $294,263 Primarily due to prior year adjustments in the Sheriff's Office for overtime reimbursement, favorable Prior Years Revenue in the Health Division related to FY 2015 adjustment of administrative overhead cost distribution for grants, and reimbursement to Facilities Management Engineering from bond proceeds for the initial outlay of costs related to the pet adoption center. EXPENDITURES In total, expenditures are projected to be 3.56% under budget or $15,795,950 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 three department projected to be unfavorable at the end of the fiscal year (barring any amendments); Sheriff's Office, Water Resources Commissioner and Facilities Management. Sheriff — Unfavorable: ($855,400) • 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. Water Resources Commissioner — Unfavorable: ($118,000) • The department is forecasted to be unfavorable primarily due to Drain Equipment Labor expenditures ($150,000) for employee labor that cannot be charged to other funds. The overall unfavorability is offset by favorable revenues of $135,620 for Soil Erosion Fees and Reimbursement General. A budget amendment will be made by year end if the trend continues. Facilities Management — Unfavorable: ($37,000) • The department is forecasted to be unfavorable primarily in professional services related to project management and a life and safety study. Also unfavorable due to increased use of overtime and related fringe benefits; primarily related to efforts on Capital Improvement Projects. This is fully offset by revenue recognized for reimbursement from bond proceeds for initial costs related to the pet adoption center project. 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 Adiustments 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 2100 Pontiac Lake Road I County Executive Building 41W Waterford, MI 48328 I Fax (248) 452-91721 OakGov.c2n 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 $ 6,018,654 Expenditures — (over)/under budget 15,795,950 Total Officially Reported Favorability $ 21,814,604 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 $42,371,884 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 $ 6,018,654 (42,371,884) $ (36,353,230) Expenditure Variance (Comparing Actual to Approved Plan) GAAP Reported Effect on Fund Balance 15,795,950 $ (20,557,280) 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 $21.8 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 $20.6 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 $42.4 million of Fund Balance, this forecast projects the use of Fund Balance needed to support FY 2016 activities of $20.6 million, $21.8 million less than planned. 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.c3n SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE {GFIGP) FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND 1#10100) Dept Program Acct Fund Aft Op Unit CIRCUIT COURT Revenue 3010101 121205 650301 Account Name Donations 600.00 Total Revenue 600.00 Expenditure 3010101 121205 788001 27135 Transfers Out - Urban Drug Court Grant Fund 600.00 Total Expenditure 600.00 Revenue SHERIFF'S OFFICE Revenues 4030501 116230 630539 4030701 116230 630539 Planned Use of Balance Total Revenue Dispatch Services Dispatch Services Total Revenue $ (18,783.00) $ (18,783.00) (18,783.00) (18,783.00) $ (5,075.00) 5,075.00 $ (354,164.00) $ (1,535,000.00) $ (1,536,107.00) $ (1,536,107.00) 354,164.00 1,535,000.00 1,536,107.00 1,536,107.00 - $ - $ - $ 9010101 196030 665882 Expenditure 3010401 121100 788001 27100 Transfers Out - Friend of the Court Total Expenditure Expenditure 9090101 196030 760126 Non-Deptl Misc. Capital Outlay 3010401 121100 788001 27100 Transfers Out - Friend of the Court Total Expenditures 7 $ (882,028.00) $ (3,822,124.00) $ (3,822,124.00) $ (3,822,124.00) (237,852.81) (1,005,940.00) (1,005,940.00) (1,005,940.00) (6,876.89) (29,800.00) (29,800.00) (29,800.00) (67,475.00) (292,393.00) (292,393,00) (292,393,00) (1,852.00) (8,026.00) (8,026.00) (8,026.00) (20,939.00) (90,736.00) (90,736.00) (90,736.00) (295,234.00) (1,279,349.00) (1,279,349.00) (1,279,349.00) (1,949.00) (8,447.00) (8,447.00) (8,447.00) (13,769.00) (230,191.00) (17,046.00) (1,658.00) (22,000.00) (65,915.00) (7,000.00) (51,300.00) (2,000.00) (11,000.00) (100,066.00) (4,371.00) (8,743.00) (7,858.00) (2,437.00) (13,352.00) 882,028.00 237,852.81 6,876,89 67,475.00 (59,664.00) (997,496.00) (73,867.00) (7,186.00) (22,000.00) (65,915.00) (7,000.00) (51,300.00) (2,000.00) (11,500.00) (108,421.00) (4,380.00) (8,743.00) (7,858.00) (2,437.00) (13,382.00) 3,822,124.00 1,005,940.00 29,800.00 292,393.00 (59,564.00) (997,496.00) (73,867.00) (7,186.00) (22,000.00) (65,915.00) (7,000,00) (51,300,00) (2,000.00) (11,500.00) (108,807.00) (4,380.00) (8,743.00) (7,858.00) (2,437.00) (13,382,00) 3,822,124.00 1,005,940.00 29,800.00 292,393.00 (59,664.00) (997,496.00) (73,867.00) (7,186.00) (22,000.00) (65,915.00) (7,000.00) (51,300.00) (2,000.00) (11,500.00) (108,807.00) (4,380.00) (8,743.00) (7,858.00) (2,437.00) (13,382.00) 3,822,124.00 1,005,940.00 29,800.00 292,393.00 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Program Acct Fund Aff. Op Unit Account Name Expenditures 4030510 116230 702010 Salaries Regular 4030510 116230 712020 Overtime 4030510 116230 712040 Holiday Overtime 4030510 116230 722790 Social Security 4030510 116230 722820 Unemployment Insurance 4030510 116230 722750 Workers Compensation 4030510 116230 722770 Retirement 4030510 116230 722760 Group Life 4030510 116230 722810 Disability 4030510 116230 722780 Hospitalization 4030510 116230 722800 Dental 4030510 116230 722850 Optical 4030501 116230 730373 Contracted Services 4030501 116230 730646 Equipment Maintenance 4030501 115230 731304 Officers Training 4030501 116230 731458 Professional Services 4030501 116230 750399 Office Supplies 4030501 116230 750581 Uniforms 4030501 116230 770631 Bldg Space Cost Ailocation 4030501 116230 774636 Info Tech Operations 4030501 116230 774637 Info Tech Managed Print Svcs 4030501 116230 774677 Insurance Fund 4030501 116230 777560 Radio Communications 4030501 116230 778675 Telephone Communications 4030701 116230 702010 Salaries Regular 4030701 116230 712020 Overtime 4030701 116230 712040 Holiday Overtime 4030701 116230 722790 Social Security FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS 8 1,852.00 20,939.00 295,234.00 1,949.00 13,769.00 230,191.00 17,046.00 1,658.00 22,000.00 8,020.00 90,736.00 1,279,349.00 8,447.00 59,664.00 997,496.00 73,867.00 7,186.00 22,000.00 8,020.00 90,736.00 1,279,349.00 8,447.00 59,664.00 997,496.00 73,867.00 7,186.00 22,000.00 8,026.00 90,736.00 1,279,349.00 8,447.00 59,664.00 997,496.00 73,867.00 7,186.00 22,000.00 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GFIGP) FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100i Dept Program Acct Fund Aft. Op Unit Account Name 4030701 116230 722820 Unemployment Insurance 4030701 116230 722750 Workers Compensation 4030701 116230 722770 Retirement 4030701 116230 722760 Group Life 4030701 116230 722810 Disability 4030701 116230 722780 Hospitalization 4030701 115230 722800 Dental 4030701 115230 722850 Optical 4030701 116230 730373 Contracted Services 4030701 4030701 4030701 4030701 4030701 4030701 4030701 4030701 4030701 4030701 4030701 116230 116230 116230 116230 116230 116230 116230 116230 116230 116230 116230 730646 731304 731458 750399 750581 770631 774636 774637 774677 777560 778675 Equipment Maintenance Officers Training Professional Services Office Supplies Uniforms Bldg Space Cost Allocation Info Tech Operations Info Tech Managed Print Svcs Insurance Fund Radio Communications Telephone Communications Total Expenditures 65,915.00 7,000.00 51,300.00 2,000.00 11,000.00 100,066.00 4,371.00 8,743.00 7,858.00 2,437.00 13,382.00 - $ 65,915.00 65,915.00 65,915.00 7,000.00 7,000.00 7,000.00 51,300.00 51,300.00 51,300.00 2,000.00 2,000.00 2,000.00 11,500.00 11,500.00 11,500.00 108,421.00 108,807.00 108,807.00 4,380.00 4,380.00 4,380.00 8,743.00 8,743.00 8,743.00 7,858.00 7,858.00 7,858.00 2,437.00 2,437.00 2,437.00 13,382.00 13,382.00 13,382.00 - $ - $ - Revenues 4030901 116270 695500 21394 Transfers In - Auto Theft Total Revenues $ 10,000.00 $ 10,000.00 Expenditures 4030901 116270 732018 Travel and Conference $ 10,000.00 Total Expenditures $ 10,000.00 9 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101001 Dept Program Acct Fund Aff. Op Unit Account Name Expenditures 4030601 110000 750170 Other Expendable Equipment 4030601 110000 788001 66100 Transfers Out Total Expenditures FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS $ (4,500.00) 4,500.00 21340 Transfers In - Sheriff LE Enhance Lab Fees 21396 Transfers In - Sheriff Training 21397 Transfers In - Sheriff Booking Fee Training Planned Use of Balance Total Revenue Revenues 4030901 116240 695500 4030501 116230 695500 4030301 112580 695500 9010101 196030 665882 $ 31,486.00 19,942.00 2,730.00 (54,158.00) 731773 731773 731458 731458 731458 HUMAN RESOURCES Expenditures 1050102 183020 1050402 183020 1050102 183130 1050101 183010 1050103 183130 Software Rental Lease Purchase Software Rental Lease Purchase Professional Services Professional Services Professional Services Total Expenditures $ (45,745.00) 45,745.00 $ (44,000.00) 44,000.00 0 $0 0 0 7,400.00 (7,400.00) - $ $0 0 0 7,400.00 (7,400,00) $0 0 7,400.00 (7,400.00) HEALTH & HUMAN SERVICES Revenues 1060283 133930 610313 Federal Operating Grants $ 31,600.00 Total Revenues $ 31,600.06 Expenditures 9010101 196030 665882 Planned Use of Balance $ 31,600.00 Total Expenditures $ 31,600.00 Revenues 10 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name 1060220 134220 615571 State Operating Grants 9010101 196030 665882 Planned Use of Balance Total Revenues CHILD CARE FUND (0202931 Revenues 1060501 112255 695500 21330 Transfer In - Children's Village Donations Fund Total Revenues 6,580.00 (6,580.00) 21.00 21.00 Expenditures 1060501 112255 750462 Provisions Total Expenditures 21.00 21.00 NON-DEPARTMENTAL Revenue 9010101 196010 620302 Convention Facility Liquor Tax $ 880,000.00 Total Revenue $ 880,000.00 Expenditures 9010101 134790 740160 Substance Abuse Coord Agency $ 880,000.00 Total Expenditures $ 880,000.00 11 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name CIRCUIT COURT - URBAN DRUG COURT INITIATIVE GRANT PROGRAM (#27135) GR0000000626 Bud Ref: 2016 Activity: GLB Analysis: GLB Revenue 3010301 121205 695500 10100 Transfers In - General Fund Total Revenue 600.00 600.00 Expenditure 3010301 121205 750245 FRIEND OF THE COURT {#271001 Revenue 3010404 126030 625210 3010404 126030 625212 3010404 126030 625517 3010404 126050 695500 10100 Incentives Total Expenditure CRP CRP State Supplement FOC Fed Incentive Payment Transfers In - General Fund Total Revenue 600.00 600.00 (36,461.00) 36,461.00 18,783.00 (18,783.00) Revenue 3010404 126050 695500 10100 Transfers In - General Fund Total Revenue 5,075.00 5,075.00 Expenditure 3010404 126030 750154 Expendable Equipment 5,075.00 Total Expenditure 5,075.00 12 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS P12017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name SHERIFF'S OFFICE - ATPA FORFEITURE (#21394) Revenue 4030601 116270 665882 Planned Use of Balance Total Revenues $ 10,000.00 10,000.00 $ Expenditures 4030601 116270 788001 10100 Transfers Out - General Fund Total Expenses $ 10,000.00 10,000.00 $ MOTOR POOL FUND #66100 Revenue 1030811 184010 695500 10100 1030811 184010 665882 Transfer In - General Fund Planned Use of Balance Total Revenue $ $ 4,500.00 (4,500.00) SHERIFF'S OFFICE - LAW ENFORCEMENT ENHANCE LAB FEES (#213401 Revenue 4030901 116240 665882 21340 Planned Use of Balance Total Revenue $ 31,486.00 $ 31,486.00 Expenditures 4030101 112580 788001 10100 SHERIFF'S OFFICE - TRAINING (#213961 Revenue 4030501 116230 665882 21396 Transfers Out - General Fund Total Expenditures Planned Use of Balance Total Revenue 31,486.00 31,486.00 $ 19,942.00 $ 19,942.00 13 1060235 1060235 1060235 1060235 1060235 1060235 1060235 1060235 133970 133970 133970 133970 133970 133970 133970 133970 702010 722740 730926 731031 731892 750245 750301 750399 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER 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 Expenditures 4030301 112590 788001 10100 Transfers Out General Fund 19,942.00 Total Expenditures 19,942.00 SHERIFF'S OFFICE - SHERIFF BOOKING FEE TRAINING (#21397) Revenue 4030301 112580 665882 Planned Use of Balance 2,730.00 Total Revenue 2,730.00 Expenditures 4030301 112580 788001 10100 Transfer Out - to Sheriff Total Expenditures Salaries Regular Fringe Benefits Indirect Costs Laboratory Fees TB Cases Outside Incentives Medical Supplies Office Supplies 2,730.00 2,730.00 24,968.00 24,968.00 8,258.00 2,610.00 1,143.00 5,696.00 1,500.00 811.00 4,000.00 400.00 HEALTH - TB OUTREACH (#28556) GR0000000192 Bud Ref: 2016 Activity: GLB Analysis: GLB Revenues 1060235 133970 610313 Federal Operating Grants Total Revenues Expenditures 14 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER 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 1060235 133970 750448 Postage-Standard Mailing 1060235 133970 778675 Telephone Communications Total Expenditures HEALTH - PHEP (#28610) GR0000000750 Bud Ref: 2016 Activity: GLB, Analysis: GLB Revenues 1060290 115010 610313 Federal Operating Grants Total Revenues 400.00 150.00 24,968.00 1,875.00 1,875.00 Expenditures 1060290 115010 770631 Bldg Space Cost Allocation 287.00 1060290 115010 774636 Info Tech Operations 700.00 1060290 115010 774637 Info Tech Managed Print Svcs 779.00 1060290 115010 778675 Telephone Communications 109.00 Total Expenditures 1,875.00 CHILDREN'S VILLAGE DONATIONS FUND (#21330) Revenues 9010101 112255 665882 Planned Use of Balance (21.00) Total Revenues (21.00) Expenditures 9010101 112255 788001 20293 Transfer Out - Child Care Fund 21.00 Total Expenditures 21.00 15 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD 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 DRUG COURT DISTRICT 52 1 SCAO (Fund #27151) GR0000000661 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditure 3020205 121050 702010 3020205 121050 722740 3020205 121050 730548 3020205 121050 731818 3020205 121050 750245 3020205 121050 750399 3020205 121050 730373 Salaries Fringe Benefits Drug Testing Special Event Program Incentives Office Supplies Contracted Services Total Expenditures (1,417.00) (3,036.00) 547.00 398.00 1,050.00 472.00 1,986.00 DRUG COURT DISTRICT 524 SCAO (Fund #27167) GR0000000660 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditures 3020505 121050 750245 Incentives 800.00 3020505 121050 702010 Salaries (800.00) Total Expenditures HEALTH - Great Parents Great Start (#28608) GR0000000667 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditures 1060231 133375 732018 Travel and Conference 1,000.00 1060231 133375 750567 Training-Educational Supplies (1,000.00) Total Expenditures 16 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS ] Dept ID Program Acct Fund Aff Oper Unit HEALTH - RWJ INVEST HEALTH (#28616) GR0000000751 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditures Account Name 1060233 133390 730072 Advertising 1060233 133390 730555 Educational Programs 1060233 133390 731388 Printing 1060233 133390 732018 Travel and Conference 1060233 133390 750294 Material and Supplies 1060233 133390 750448 Postage-Standard Mailing Total Expenditures COMMUNITY CORRECTIONS COMPREHENSIVE PLAN GRANT FUND (#273701 GR0000000093 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditures 1070401 1070401 1070401 1070401 1070401 113130 113120 113000 113000 123010 702010 702010 731941 730373 702010 Salaries Regular Salaries Regular Training Contracted Services Salaries Regular Total Expenditures MICHIGAN ECONOMIC DEVELOPMENT FUND (#29245) GR0000000752 Activity GLB, Analysis Type GLB, Bud Ref 2016 Expenditures 1090205 171030 731458 Professional Services 1090205 171030 731780 Software Maintenance Total Expenditures $ (250.00) 1,000.00 (1,000.00) 19,000.00 (18,000.00) (750.00) $ $ (10,500.00) (2,000.00) 5,000.00 5,500.00 2,000.00 $ $ (35,000.00) 35,000.00 $ SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER 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 PARKS AND RECREATION FUND (#50800) Expenses 5060326 160010 730814 5060327 160010 730814 5060330 160010 730814 5060417 160044 730198 5060540 160500 730814 5060715 160070 730814 5060720 160070 730814 5060724 160070 730814 5060725 160070 730814 5060732 160070 730198 5060735 160070 730198 5060751 160070 730814 5060755 160070 730814 5060760 160070 730814 5060765 160070 730814 5060910 160430 730789 Revenue 5060201 160900 690189 5060101 160000 690189 Grounds Maintenance 896.00 Grounds Maintenance 2,000.00 Grounds Maintenance 191.00 Building Maintenance Charges 4,500.00 Grounds Maintenance 757.00 Grounds Maintenance 18,375.00 Grounds Maintenance 20,472.00 Grounds Maintenance 5,033.00 Grounds Maintenance 48,210.00 Building Maintenance Charges 696.00 Building Maintenance Charges 264.00 Grounds Maintenance 12,550.00 Grounds Maintenance 15,537.00 Grounds Maintenance 6,450.00 Grounds Maintenance 3,575.00 General Program Administration (139,506.00) Total Expenses Capital Asset Contributions Capital Asset Contributions Total Revenues (45,000.00) 45,000.00 18 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD 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 BUILDING IMPROVEMENT FUND (#40100) Revenues 1040101 148020 665882 Planned Use of Balance 6,000.00 Total Revenues 6,000.00 Expenditures 1040101 148020 788001 40400 Transfers Out - Project Work Order Fund $ 6,000.00 Total Expenditures $ 6,000.00 PROJECT WORK ORDER FUND (#40400) PCBU: FACMG Project: 100000002224, Activity: PROJ Revenues 1040101 148020 695500 40400 Expenditures 1040101 148020 796500 Transfer In - Project Work Order Fund (15,000.00) Total Revenues (15,000.00) Budgeted Equity Adjustments (15,000.00) Total Expenditures (15,000.00) PCBU: FACMG Project: 100000002402, Activity: PROJ 1040101 148020 695500 40400 Transfer In - Project Work Order Fund 15,000.00 1040101 148020 695500 40100 Transfer In - Building Improvement Fund 6,000.00 Total Revenues 21,000.00 Expenditures 1040101 148020 796500 Budgeted Equity Adjustments 21,000.00 Total Expenditures 21,000.00 19 Transfer In - Building Improvement Fund (640,493.00) Total Revenues (640,493.00) Budgeted Equity Adjustments Total Expenditures (640,493.00) (640,493.00) SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS ACCOUNT NUMBER 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 PROJECT WORK ORDER FUND (#40400) PCBU: FACMG Project 100000002392, Activity: PROJ Revenues 1040101 148020 695500 40100 Expenditures 1040101 148020 796500 BUILDING IMPROVEMENT FUND (#40100) Revenues 1040101 148020 665882 Planned Use of Balance Total Revenues (640,493.00) (640,493.00) Expenditures 1040101 148020 788001 40400 Transfers Out Project Work Order Fund Total Expenditures (640,493.00) (640,493.00) MOTOR POOL FUND (#66100) Revenue 1030811 184010 665882 Planned Use of Balance (39,522.00) (to correct M.R. #16154) 1030811 184010 665882 Planned Use of Balance 39,522.00 Total Revenue Expenses 1030811 184010 796500 Budgeted Equity Adjustment 39,522.00 Total Expenses 39,522.00 20 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS FY 2016 SCHEDULE B FY 2017 FY 2018 ACCOUNT NUMBER 'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name INFORMATION TECHNOLOGY FUND (#63600) Revenue 1080101 152000 665882 Planned Use of Fund Balance Total Revenue AMENDMENTS AMENDMENTS AMENDMENTS 650,000.00 650,000.00 Expenses 1080201 152010 731458 RADIO COMMUNICATIONS FUND (#53600) Revenues 1080310 115150 695500 10100 1080310 115150 665882 Professional Services Total Expenses Total Expenses Transfer In - General Fund Planned Use of Balance Total Revenue FIRE RECORDS MANAGEMENT SYSTEM FUND (#53100) Expenses 1080325 115100 732018 Travel and Conference 1080325 115100 731388 Printing 650,000.00 650,000.00 (430.00) 430.00 3,300.00 (3,300.00) 21 SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) Expenditures 1020501 1020501 1020601 1020650 1030803 1040101 1040801 1050401 1060101 1060201 1060201 1060220 1060234 1060236 1070601 1090108 1090203 2010210 3010201 173010 186030 182020 126020 184020 140399 148020 183010 133000 133150 133150 134390 133990 133390 132030 171030 171080 125000 121100 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations FY 2016 FY 2017 AMENDMENTS AMENDMENTS 14,479.00 $ 14,479.00 $ (57,666.00) 12,825.00 92,744.00 (10,367.00) 4,542.00 1,788.00 574.00 94,356.00 1,206.00 (18,360.00) 155,220.00 3,351.00 (8,495.00) 20,202.00 (2,898.00) 8,081.00 5,678.00 (9,967.00) 8,793.00 GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name Revenue 9010101 196030 665882 Planned Use of Balance Total Revenues 22 SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name 3010301 121100 774636 Info Tech Operations 3010301 121220 774636 Info Tech Operations 3010401 121100 774636 Info Tech Operations 3010401 121210 774636 Info Tech Operations 3010402 121100 774636 Info Tech Operations 3010402 135060 774636 Info Tech Operations 3010403 121100 774636 Info Tech Operations 3010403 121240 774636 Info Tech Operations 3020101 121020 774636 Info Tech Operations 3020201 121020 774636 Info Tech Operations 3020401 121020 774636 Info Tech Operations 3040101 121080 774636 Info Tech Operations 4010101 122050 774636 Info Tech Operations 4010201 122060 774636 Info Tech Operations 4030101 112580 774636 Info Tech Operations 4030201 112580 774636 Info Tech Operations 4030201 112680 774636 Info Tech Operations 4030301 112590 774636 Info Tech Operations 4030301 112620 774636 Info Tech Operations 4030501 110110 774636 Info Tech Operations 4030501 116230 774636 Info Tech Operations 4030601 110000 774636 Info Tech Operations 4030901 110040 774636 Info Tech Operations 4030901 110060 774636 Info Tech Operations (214,181.00) 204,400.00 (36,522.00) 60,373.00 (38,719.00) 33,622.00 (81,289.00) 82,546.00 1,473.00 (7,368.00) (4,624.00) (1,040.00) (55,530.00) 21,160.00 166,278.00 (86,686.00) 103.00 (357,681.00) 32,510.00 7,697.00 5,020.00 (554.00) 83,364.00 2,286.00 23 SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) CHILD CARE FUND (#20293) Revenue 9010101 112700 615359 9010101 112090 695500 10100 Child Care Subsidy Transfers In Total Revenues Info Tech Operations Total Expenditures FY 2016 FY 2017 AMENDMENTS AMENDMENTS 19,676.00 (40,460.00) (42,120.00) (26,464.00) (440.00) 522.00 (14,480.00) $ 14,479.00 $ (14,479.00) (14,480.00) (28,959.00) $ (28,959.00) $ (28,959.00) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Op Unit Account Name 4030901 116240 774636 Info Tech Operations 6010101 149760 774636 Info Tech Operations 6010101 149920 774636 Info Tech Operations 6010101 155010 774636 Info Tech Operations 7010101 186040 774636 Info Tech Operations 9010101 140364 774636 Info Tech Operations 9010101 112090 788001 20293 Transfers Out Total Expenditures Expenditures 1060501 112090 774636 24 19,573,867,00 19,314,479.27 18,933,479.27 381,000.00 1.97% 141,369,640.00 143,076,983.82 143,932,383.82 (855,400.00) -0.60% $ 160,943,507.00 $ 162,391,463.09 $ 162,865,863.09 $ (474,400.00) -0.29% 10,399,820.00 10,510,037.00 8,997,437,00 1,512,600.00 14.39% 8,651,276,00 9,120,008.00 8,514,508.00 605,500.00 6.64% 2,823,846.00 2,858,477.05 2,784,577.05 73,900.00 2.59% 1,315,339,00 1,319,679.00 1,319,679.00 - 0,00% 5,720,839.00 5,900,461.00 6,018,461.00 (118,000.00) -2.00% $ 28,911,120.00 $ 29,708,662.05 $ 27,634,662.05 $ 2,074,000.00 6,98% $ 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 $ 7,073,153.00 19,778,976.00 2,549,895.00 1,394,638.00 4,563,180.00 63,156,728.55 17,334,209.00 8,040,118.10 $ 6,944,853.00 18,077,976.00 2,515,495.00 1,431,638.00 4,431,180.00 58,744,228.55 16,684,709.00 7,497,018.10 128,300.00 1,701,000.00 34,400.00 (37,000.00) 132,000.00 4,412,500.00 649,500.00 543,100.00 1.81% 8.60% 1.35% -2.65% 2.89% 6.99% 3.75% 6.76% COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2016 ADOPTED BUDGET BUDGET AS AMENDED FY 2016 FORECAST AMOUNT FAVORABLE/ (UNFAVORABLE) PERCENT REVENUES GENERAL FUND Taxes Federal Grants State Grants Other Intergovernmental Revenue Charges for Services Indirect Cost Recovery Investment Income Other Revenues $ 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 $ 211,431,975.00 $ 3,000.00 690,185.00 705,185.00 15,000.00 20,325,431.00 18,802,481.00 (1,522,950.00) 39,463,356.00 39,480,056,00 16,700,00 106,100,567.00 113,125,608.00 7,025,041.00 7,900,000.00 7,900,000,00 - 1,904,900.00 2,092,500.00 187,600.00 15,056,870.00 15,351,133.00 294,263.00 0.00% 2.17% -7.49% 0.04% 6.62% 0.00% 9.85% 1.95% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 401,292,070.00 $ 402,870,284.00 $ 408,888,938.00 $ 6,018,654,00 1.49% PLANNED USE OF FUND BALANCE $ 29,3631330.00 5 42,371,884.08 $ 42,371,884.08 0.00% TOTAL GF/GP FUNDS $ 430 655 400 00 $ 445,242,168.08 $ 461 260 822 08 6 018 654 00 1.35% EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court TOTAL ADMIN. OF JUSTICE $ 51,351,244.00 16,550,943.00 6,233,680.00 $ 74,135,867.00 $ 51,592,067.00 $ 45,520,067.00 $ 6,072,000.00 16,548,884.00 16,119,884.00 429,000.00 6,194,511.29 6,101,511.29 93,000.00 5 74,335,462.29 $ 67,741,462.29 $ 6,594,000.00 11.77% 2.59% 1.50% 8.87% 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 Adrnn. Management and Budget Central Services Facilities Management Human Resources Health and Human Services Public Services Economic Dev. and Comm Affairs TOTAL COUNTY EXECUTIVE $ 122,848,005.00 $ 123,890,897.65 $ 116,327,097.66 7,563,800.00 6.11% TOTAL DEPARTMENTS $ 386,838,499.00 $ 390,326,485.08 374,569,085.08 15,757,400.00 4.04% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS 43,816,901.00 $ 54,915,683.00 54,877,133.00 38,550.00 0.07% TOTAL GOVERNMENTAL EXPENDITURES $ 430,655,400.00 $ 445,242,168.08 5 429,446,218.08 15,795,950.00 3.55% General Fund/General Purpose Favorable/(Unfavorable) - Budget Perspective GAAP Required Adjustment (eliminating use of fund balance "revenue") GAAP - BASED REPORT (forecasted impact on Fund Balance) $ 21 814 604.00 $ (42,371,884,08) ($20,557,280.06) 21 814 604 00 $ (42,371,884.08) ($20,557,280.08) 25 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 THRD QUARTER REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST !UNFAVORABLE). PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 96,500.00 300.000.00 80,000.00 211,428,976.00 $ 211,428,976.00 $ 211,431,975.00 $ 202,500.00 51,380.00 93,194.00 82.000.00 729,074.00 $ 4,521,752 00 90,000.00 1,000.00 2,500,00 15,704,042.00 20,319,294.00 $ 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% 0.00% 0.00% 0.00% 0.00% -4.56% Unfav. Federal Operating Grants as maximum allocation exceeds current need for Type II water surveys and operator certification training. 2.17% 0.00% 0.00% 0.00% 0.00% 0.00% 5.06% Fay - State Operating Grant $4,550 due to timing of Stormwater, Asset Management and Wastewater (SAW) grant reimbursement. 0.00% -9.83% 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 favcrability. -7,49% 210,950,475.00 $ 210,950,475.00 $ 219,660,475.00 $ (290,000.00) 96,500.00 98,500.00 300,000.00 593,000.00 80,000.00 80.000.00 27,220.00 27,220.00 $ 202,500.00 202,500,00 50,800.00 50,800.00 109,665.00 104,665.00 (5,000.00) 690,185.00 $ 706,186.00 $ 15,1100.00 1,000.00 1,000 00 2,500.00 2,500.00 4,693,704.00 4,693,704.00 90,000.00 94,550.00 4,550.00 15,538,227.00 14,010,727.00 (1,527,500.00) 20,325,431.00 $ 18,802,481.00 $ (1,522,950.00) 0,00% 293,000.00 97.67% Fey. Due to tax payments from the state on DNR land. 0.00% 3,000.00 0.00% 300,000.00 300,000.00 320,000.00 20,000.00 6.670/c Fay. Refunds School Meals (lunch program) due to increase in per meal reimbursement from the State. 26 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OTHER INTER-GOVERNMENTAL REVENUES 020000 .-626999) Non-Departmental 37,288,811.00 $ HHS - Homeland Security 36,000 00 37,288,811.00 $ 36,000.00 37,288,811.00 $ 0.00% (36,000.00) -100.00% Unfav. Local Match due to the installation of fewer than anticipated sirens. Offset by expenditure favorability (Tornado Siren Equip). Circuit Court District Court Sheriff 4,530.00 4,500.00 4,500.00 0.00% 1,800.00 1,800.09 4,500.00 2,700.00 150.00% Fay. Drug Case Management due to an increase in drug case filings. 300,000,00 217,150.03 267,150.00 50,000.00 23.03% Fay. Social Security Incentive Payment receipts of $50,000; funds are collected from jail inmates receiving SSI for cost of incarceration. Non-Departmental - Reimb Judges Salaries Total Other Intergovernmental Revenue 1,915,095.00 1,915,095.00 1,915,095.00 0.00% 39,546,206.00 $ 39,463,356.00 $ 39,480,056.00 $ 16,700.00 0.04% 0.30% (25,000.00) -0.91% Unfav. Jury Fees ($70,000) due to a reduction in jury trials. In addition, Civil Mediation Payments ($50,000) and Court Costs ($56,000) due to a reduction in civil/criminal caseload; partially offset by Fey. E Filing Fees 0145,000 due to unanticipated E-Filing Revenue. (80,000.00) -4.11% Unfav. Board and Care ($30,000), Court Service Fees Probation ($20,000), Reimb Clinical Evaluations (020,000) and Refund Fees PD Def Attorney ($10,000) due to a reduction in family caseload. 80,000.00 1.95% Fay. State Law Costs $140,000 and Ordinance Fines and Costs $80,000 due to continued collection efforts; partially offset by Unfav. Probation Fees ($100,000) and Garnishments Fees ($40,000) due to a reduction in caseload. 320,000.00 20.16% Fay. State Law Costs $270,000 and Ordinance Fines and Costs $80,000 due to an increase in caseload and continued collection efforts; partially offset by Unfav. Garnishment Fees ($30,000) due to a decrease in the number of civil cases fled. CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration - $ $ $ Circuit Court - CivillCriminal 2,596.000.00 2,743,700.00 2,721,700.00 Circuit Court - Family Division 1,947,000 00 1,947,000.00 1,867,000.00 District Court - Division I (Novi) 4,097,200,00 4,092,200.00 4,172,200.00 District Court - Division IL (Clarkston) 1,587,200 00 1,587,200.00 1,907,200.00 27 507,600,00 507,500.00 542,600.00 35,000.00 6.90% Fav. Gross Estate Fees due to an increase in fees paid. 287,003.00 $ 326,803.00 297,300.00 $ (29,500.00) -9.03% Unfav. due to lower recovery of revenue activity for Freedom Of Information Act (FOIA) and prosecution revenues in the Reimbursement General account Probate Court - Estates and Mental Health Total Administration of Justice Law Enforcement Prosecuting Attorney 16,507,250 00 $ 16,657,950.00 $ 17,577,950.00 $ 920,000.00 5.52% Sheriffs Office Sheriff - Administrative Services 1,900.00 357,100.00 1,900.00 357,100.45 5,600.00 3,700.00 194.74% Fay, DNA Testing Fees of $300; and Reimbursement General of $3,400- 574,500.03 217,400.00 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 (54,900) resulting from Employee Suggestion savings from mailing inmate belongings to their residence. COUNTY OF OAKLAND GENERAL FUND 1 GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT AMOUNT FAVORABLE ;UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 370,000.00 10.35% Fay. Ordinance Fines and Costs 5450,000 based on continued collection efforts; partially offset by Unfav. Probation Fees ($50,000) due to probationer's inability to pay monthly Probationary Oversight Expense and Garnishment Fees (530,000) due to a decrease in the number of civil cases filed. 220,000.00 9.99% Fay. Ordinance Fines and Costs $160,000 and State Law Costs $30,000 due to continued collection efforts and Refund Fees PD Def Attorney $70.000 due to an increase in public defender requests. Also Fay. Forfeiture of Bonds $20,000 duets an increased number of defendants failing to appear before the court; partially offset by unfav. Probation Fees ($40,030) due to probationer's inability to pay monthly Probationary Oversight Expense and Garnishment Fees ($20,000) due to a decrease in the number of civil cases tied. ADOPTED AMENDED FY 2016 BUDGET BUDGET FORECAST District Court - Division Ill icRochester Hills) 3,575,400,00 3,575,400.00 3,945,400.00 District Court - Division 1V (Troy) 2,201,850.00 2201,850.00 2,421,850.00 28 COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT Sheriff Corrective Services Sheriff - Corrective Services Satellites Sheriff- Emergency Response and Preparedness Sheriff - Patrol Services Sheriff - Investigative Forensic Services Total Law Enforcement -12.61% 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); Dispatch Services of ($136,500) due to delayed start of new contract billings. Partially offset by favorable Reimbursement of Salaries of $4,000 and Reimbursement General of $300 all related to level of billable activity. -1.51% Unfavorable Sheriff Special Deputies of ($803,900) based on billable activity for law enforcement services, Inspection of Boat Livery of ($900); partially offset by favorable Fee Income of $8,000; Liquor Control Sheriff of $5,000 due to higher than expected activity. -1.72% AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3,113,265.00 3,113,266.00 2,925,266.00 (185,000.00) -6.04% Unfav, largely due to reduced receipts of Diverted Felon revenue of ($81,700) due to lower number of inmates with certain offenses that are billable to the State; Reimbursement Salaries of ($101,300) and CUIL Third Offense of ($14,000) which is a court driven assessment; Fee Income of ($10,000) 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. 577,790.00 603,430,00 540,030.00 (63,400.00) -10.51% Unfav. Board and Care receipts of ($71,503) from inmates with ability to pay; partially offset by favorable Reimbursement Court Services of $5,200 for court security to non 52nd District Courts who contract with the Sheriff's Office for security. 2,269,741.00 48,088,619.00 2,350788.00 49,162,287.00 2,054,288.00 45,370,457.00 (295,500.00) (791,500.00) 1,049,499.00 1,049,499.00 1,218,999.00 55,744,915 00 $ 56,955,070_00 $ 55,986,470 00 $ (978,600.00) 169,500.05 16.15% Favorable largely due to Drug Testing of $190,000 collected from inmates with ability to pay; Reimbursement Salaries $35,900; Confiscated Property $29,500; Miscellaneous $5,000; and Reimbursement General of $3,130 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. 29 Clerk - Elections Clerk - Register of Deeds & Micrographics Treasurer 137,700.00 145,700.00 181,000.00 9,472,500.00 9.472,500.00 11,679,600.00 5,032,300.00 5,032,300.00 7,387,800.00 2,207,100.00 25.30% Fav. Land Transfer Tax $2,300,000, Mortgages $200,000 and Tract Index $8,000 due to increased activity. Partially offset by unfavorable Enhanced Access Fee ($200,000), Deeds ($75,030) and Reimb General ($15,000) due to reduced activity. 2,355,500.00 46,81% Fay. Payments Other Than Anticipated $2,155,000 due to sale of foreclosed property. Also, favorable Administration Fees $135,000, Deeds $104,000 and Tax Reverted Land Co Portion $15,000 due to increase in activity. Partially offset by unfavorable Maintenance Contracts ($20,000), Recording Fee Forfeiture Certifications ($15,000) and Recording Fee Redemption Certificates ($15,000) due to lower number of delinquent properties. 35,300.00 24.23% Fay. Passport Fees $9,600 and Nominating Filing Forfeit $7,000 due to increased activity. In addition, Election Filing Fees Late $17,500 due to Corporation Counsel efforts to collect on late filers. Board of Commissioners 12,500.00 12,500.00 14,500.00 2,000.00 16.00% Fav. due to prescription program royalty fee income. 26.86% 5,036,920.00 18,751,626.00 $ 15,743,826.00 $ 230,000.00 $ 230,000.00 $ 23,788,746.00 $ 270,000.00 40,000.00 17.39% Fay. Refunds Miscellaneous due to increased members in vendor incentive program. Total General Government County Executive County Exec - Compliance Office COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST IUNFAVORABLEI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES General Government Clerk - County Clerk 2,237,600.00 $ 2,237,600.00 $ 2,539,000.00 $ 301,400.00 13.47% Fav. E-Filing Fees $121,800 and Photographs $8,200 due to extension of pilot project; awaiting legislation approval of new E-tiling system. In addition, Certified Copies $110,000, Photostats $100,000, Jury Fees $30,000, CVR County Portion $20,000 and Garnishment Fees $10,000 due to increased activity. Partially offset by unfavorable Civil Action Entry Fees ($45,000), Bond Fees ($15,000), Notary Commission ($13,000), Assumed Names ($9,000) and Motion Fees ($5,000) due to less than anticipated activity. Library Board Water Resources Commissioner 14,000.00 1,837,226.00 14,000.00 1,837,226.00 14,000.00 1,972,646.00 135,620.00 0.00% 7.38% Fay. Reimbursement General $95,550 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fay. Soil Erosion Fees $40,000 increase in building activity/permits due to improvement in the housing market. This is offset by projected expenditure unfavorability 30 COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT M&B - Equalization Division ADOPTED BUDGET 3,233.966.00 AMENDED BUDGET 3,233,968.00 FY 2016 FORECAST 3,338,458.00 AMOUNT FAVORABLE {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 104,500.00 3.23% Fay, Reimbursement Equalization Services $104,500 due to a FY 2016 contract rate increase of 3% partially offset by a reduction in the number of personal property contracts. M&B - Fiscal Services Division Central Services - Support Services 505,600.99 505,600.00 505,600.00 0.00% 320,000,00 323,000.00 282,800.00 (40,200.00) -12.45% Unfav. Standard Mail ($35,000) due to decrease in postage rate and an increase in standard mail being metered. Commission Vending Machines ($5,000) due to less than anticipated vending sales and due to new contract with vending service company; Food Service Commission ($500) due to the start date for billing the new customer for use of the cafeteria in the Courthouse. Fav. Reimbursement General $300 for satellite TV subscription services offered in the cafeteria at the Courthouse. Human Resources 475.00 475.00 (475.00) -100.00% Unfav. fees no longer collectable due to a procedural change. HI-IS - Administration 0.00% HHS - Health Division 3,912,612.00 3,912,612.00 4,328,612.00 416,000.00 10.63% Fay. Pneurno Vex 3rd Party 5250,000 due to higher costs to purchase vaccines along with revenues obtained from certain pneurro vaccine previously not covered. Fay. Administration Fees $116,000 due to receipt of delayed Medicaid Outreach payment from State. Fav. Immunizations $100,000 and Permits $75,000 due to increased demand. Fav. Flu 3rd Party $50,000 due to underestimated number of vaccines administered Partially offset by unfav. Dirt Between Chg and init Pay ($125,000) clue to the difference between insurance billing and reimbursements. Unfav. Clinic Charges ($50,000) due to revenues being captured in another account (Administration Fees). HHS - Children's Village 2,865,000.00 2,865,000.00 3,615,000.00 750,000.00 26.18% Fay. Out County Board and Care $575,000 due to an increase in out of County OHS wards. Fay. Board and Care $175,000 due to an increase in Oakland County DHS wards. HHS - Homeland Security 0.00% Public Services - Commonly Corrections 215,000.00 215,000.00 200,000.00 (15,000.00) -6.98% Unfav. Fee Income ($15,000) due to less than anticipated referrals from judges to the Weekend and Weekday Alternative for Misdemeanants (VI/ WAM) Program. Public Services - MSU Extension 21,000.00 21,000.00 21,000,00 0.00% 31 12,945,271.00 $ 716,812.00 $ 716,812.00 $ 104,668,074.00 $ 7,900,000.00 $ 2,400,00 $ 100,000.00 2,500.00 1,800,000.00 1,904,900.00 $ 10.04% 103.23% 6.62% 0.09% 0.00% 0.00% 0.00% 169.50% Fay, due to investment base and market rates adjustment. 724.00% Fay. due to investment base and market rates adjustment. 0.00% 0.00% 9.85% Total County Executive Non-Departmental Non-Dept - Charges for Services Total Non-Departmental Total Charges for Services INDIRECT COST RECOVERY (640100) INVESTMENT INCOME (655000-6559991 District Courts (Div. I - IV) Sheriff Corrective Services Sheriff Investigative/Technical Services Treasurer Clerk/Register of Deeds Economic Development Non-Departmental Total Investment income 716,812.00 $ 106,100,567.00 $ 7,900,000.00 $ 13,008,909.00 $ 1,800,000.00 1,904,900.00 $ 716,812.00 100,000.00 2,400.00 $ 2,500.00 1,306,721.00 740,00100 103.23% Fe',', Commission Public Telephone revenue greater than anticipated. 14,316,630.00 $ 1,456,812.00 1,456,812.00 $ 113,125,608,00 $ 7,900,000,00 $ 2,400.00 $ 269,500.00 20,600.00 1,800,000.00 2,092,500.00 $ 740,000,00 7,025,041.00 169,500.00 18,100.00 187,600.00 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT Public Services - Medical Examiner Public Services - Animal Control ADOPTED BUDGET 308,303.00 913200.00 AMENDED BUDGET 321,711.00 913,200.0D FY 2016 FORECAST 335,711 00 913,200.00 AMOUNT FAVORABLE (UNFAVORABLE] PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 15,000.00 4.66% Fay. Cremation Approval Fee $25,000 greater than anticipated requests partially offset by unfav. Autopsies ($10,000) due to less than anticipated nee, 0.00% Public Services - Circuit Court Probation Economic Dev. & Comm. Affairs - Admin Economic Dev. & Comm Affairs - PEDS 0.00% 24,000,00 24,000.00 33,000.00 9,000.00 37.50% Eau, due to Economic Outiook and Fire and Ice Festival activity. 396,416.00 443,343.00 471,239.00 27.896.00 6.29% Fay. due to Medical Main Street and Detroit Chamber of Commerce reimbursement for economic development events between Oakland County and local Communities. OTHER REVENUES (670000-695500) Circuit Court-Donations Circuit Court-County Auction District Court Probate Court Prosecuting Attorney 19,490.00 $ 19,490.00 $ 148.00 0.00% 148.00 100.00% Fay, due to proceeds from the county auction. 0.00% 0.00% 0.00% 32 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT AMOUNT FAVORABLE IUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 4,200.00 84.00% Fay. Enhancement Funds of $4,200 transferred from Restricted Funds to purchase law enforcement tactical equipment. 1,700.00 100.00% Refund of Prior Years Expenditures of $1,700. 100.00 100.00% Refund of Prior Years Expenditures of $100. 0.00%. 0.00% 6,000.00 6,000.00 97,000.00 91,000.00 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). 25,800.00 25,800.00 100.03% 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. 50.00 50.00 100.00% Fay. Due to Cash Overages. 1,300.00 1,300.00 100_00% Fay. Due to Cash Overages. 400.00 400.00 100.00% Fay. contributions due to voluntary donations for elected officials fringe benefits. 0.00% 0.00% 0.00% 0.00% 300.00 300.00 1,400.00 1,100.00 366.67% Fay. County Auction $1,100 due to greater than anticipated sales of auction items, 55,244.00 55,244.00 100,00% Fay, due to reimbursement from bond proceeds for initial outlay of costs for the new pet adoption center. 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 ADOPTED AMENDED FY 2016 BUDGET BUDGET FORECAST 5,000,00 5,000.00 9,200.00 1,7 00.00 100.00 Health Division - Contributions 3,000,00 3,000.00 0.00% Health Division Health Division - Transfers in Children's Village Children's Village - Transfers In Homeland Security 98,438.00 98,438.00 100.00% Fay. Prior Years Revenue in order to reflect final FY 2015 admin overhead cost distribution. 1,009.00 1,009.00 100.00% Fay. Transfers In due to closure of project involving kiosks installation at South Oakland Health Center. 810.00 810.00 100.00% Fay. Refund Prior Years Expenditure in order to correct account number by transferring funding from Juvenile Court Restitution account 139000 13,060.00 11,670.00 839.57% Fav. Transfers In primarily due to completion of CV J Sally Port Renovation project; return of favorable project balance. 1,294.00 1,294.00 100.00% Fay. due to County Auction. 33 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2016 THIRD QUARTER REPORT ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST AMOUNT FAVORABLE ILINFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 0.00% 0.00% 0.00% Public Services - Community Corrections Public Services - Animal Control-Other Revenues Public Services - Animal Control-Transfers In Economic Development & Comm Affairs - Other 44,263.00 91,379.00 78,681.00 91,379,00 78,681.00 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 44,240.00 417,500 00 68,546.00 3,419,698.00 10,500,000.00 14,805,547.00 $ 29,363,330.00 $ 29,363,330.00 $ 75,001.00 417,500.00 139,431 00 3,419,698.00 10,800,000.00 15,056,870.00 2,486,925.08 39,884,959.00 42,371,884.08 $ 75,001 .00 417,500.00 139,431.00 3,419,698.00 10,800.000.00 15,351,133.00 $ 2,486,925.08 39,884.959.00 42,371,884.08 $ 294,263.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1,96% 0.00% 0.00% 0.00% TOTAL GEN, FUND! GEN. PURPOSE REVENUE $ 430,655,400.00 $ 445,242,168,08 $ 451,260,822.08 $ 6,018,654.00 1.35% 34 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 8,735,410.00 $ 8,529,418.00 $ 8,029,418.00 $ 110,876.00 485,514.00 300,514.00 500,000.00 185,000,00 5.86% - Fay, Due to underfilled and vacant positions. 38.10% Fay. Expendable Equipment $150,000, Special Projects $90,000 and Printing $15,000; partially offset by Unfav. Library Continuations ($70,000) due to anticipated use. Internal Support Expenditures 361,474.00 463,826.00 463,826.00 0.00% - Transfer Out 19,491/00 19,490.00 0.00% $ 9,207,760.00 $ 9,498,248.00 $ 8,813,248.00 $ 685,000.00 721% Internal Support Expenditures 2,353,088,00 2,547,436.00 2,527,436.00 20,000.00 Transfers Out 4.89% - Fay. Due to underfilled and vacant positions. 34.96% -Fay. Due to a reduction in the use of Visiting Judges $10,000, Computer Supplies $6,000, Professional Services $4,000, Metered Postage $4,000, and Equipment Maintenance $3,000 due to lower than anticipated use. 0.00% - 5.72% -3.95% - 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. 22.52% - Fay. Defense Attorney Fees $800,000 due to a decline in both caseload and requests for appointed counsel. Fav. Juror Fees and Mileage $300,000 and Attorney Fees Mediators $70,000 due to a decline in caseload. 0.79% - Fay, Info Tech Operations due to lower than anticipated use. Business Division Personnel Expenditures $ 1,670,222 00 $ 1,636,710.00 $ 1,556,710.00 $ 80,000.00 Operating Expenditures 77,234.00 77,234,00 50,234.00 27,000.00 Internal Support Expenditures 153,151.00 156,299.00 156,299.00 $ 1,900,607.00 $ 1,870,243,00 $ 1,763,243.00 $ 107,000.00 Civil I Criminal Division Personnel Expenditures $ 1,809,151.00 $ 1,770,171.00 $ 1,640,171.00 $ (70,000.00) Operating Expenditures 5,191,431,00 5,194,531.00 4,024,531.00 1,170,000.00 $ 9,353,670.00 $ 9,512,138.00 $ 8,392,138.00 $ 1,120,000.00 11.77% Family Division/Juvenile Nlaint. Personnel Expenditures $ 11,280,597.00 $ 11,108,811.00 $ 10,658,811.00 $ 450,000.00 4.05% - Fay. Due to underlined and vacant positions. 35 Operating Expenditures ADOPTED BUDGET -------- 13,121,945.00 Internal Support Expenditures 1,509,440.00 Transfer Out 4,977,225.00 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3,680,000.00 28.12% - Fay. due to decrease in placements to State Institutions $3,000,000 and Priv Institutions Residential $500,000. Fay. Professional Services $120,000 due to lower than anticipated use. Also, Fav, Defense Attorney Fees $60,000 due to a decline in both caseload and requests for appointed counsel. Offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). 30,000.00 1.95% - Fay. Info Tech Operations due to lower than anticipated use. 0.00% - 13,085,654.00 9,405,654.00 1,539,748.00 1,509,748.00 4,977,225.00 4,977,225.00 AMENDED FY 2016 BUDGET FORECAST $ 30,889,207.00 $ 30,711,438.00 $ 26,551,438,00 $ 4,160,000.00 13.55% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 23,495,380.00 $ 23,045,110.00 $ 22,085,110.00 $ 18,501,486.00 18,842,933.00 13,780,933.00 4,377,153.00 4,707,309.00 4,657,309.00 4,977,225.00 4,996,715.00 4,996,715.00 ---------- ---------------- $ 51,351,244.00 $ 51,592,067.00 $ 45,520,067.00 $ 960,000.00 4.17% 5,062,000.00 26.86% 50,000.00 1.06% 0.00% 6,072,000.00 11.77% 36 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 208,504,00 $ 205,270.00 $ 205,270.00 $ 0.00% - Operating Expenditures 7,300.00 17,300.00 17,300.00 0.00% Internal Support Expenditures 1,417.00 1,417.00 1,417.00 0.00% Transfers Out 0.00% $ 217,221.00 $ 223,987.00 $ 223,987.00 $ 0.00% Division 1 - Novi Personnel Expenditures $ 4,148,048.00 $ 4,059,781.00 $ 3,959,781.00 $ 100,000.00 2.46% - Fav. due to turnover and underfiged positions/vacancies. Operating Expenditures 901,941.00 986,928,00 974,928.00 12,000.00 1.22% - Fay. Software Support Maintenance $10,000, Medical Exam $7,000, Office Supplies $5,000 due to efforts to keep costs down: partially offset by unfav. Library Continuations ($10,000) due to higher than anticipated use. internal Support Expenditures 355,264.00 427,579.00 417,579.00 10,000.00 2.34% - Fay. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% - Total Division 1 - Novi $ 5,405,253.00 $ 5,474,288.00 $ 5,352,288.00 $ 122,000.00 2.23% Division 2- Clarkston Personnel Expenditures $ 2,044,989.00 $ 2,004,331.00 5 1,964,331.00 $ 40,000.00 2.00% - Fay, due to turnover and underfilled 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 193,996.00 217,538.00 207,538.00 10,000.00 4.60% - Fay. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% - Total Division 2 - Clarkston $ 2,876,147.00 $ 2,879,825.00 $ 2,789,825.00 $ 90,000.00 3.13% Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 3,362,364.00 $ 3,781,908.00 5 3,661,908.00 $ 120,000.00 417,483.00 417,483.00 372,483.00 45,000.00 790,968.00 801,626.00 789,626.00 12,000.00 3.17% - Fay. due to turnover and underfilled positions/vacancies. 10.78% - Fav. Defense Attorney Fees $20,000 due to a decrease in requests for appointed counsel. Also Fay. Juror Fees and Mileage $15,000, Software Support Maintenance $5,000 and Printing $5,000 due to effort to keep costs down. 1.50% - Fay. Info Tech Operations due to lower than anticipated use. 0.00% $ 5,070.815.00 $ 5,001,017.00 $ 4,824,017.00 $ 177,000.00 3.54% 37 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 4- Troy Personnel Expenditures Operating Expenditures $ 2,256,306.00 $ 2,237,932.00 $ 2,187,932.00 $ 479,207.00 479,207.00 499,207.00 50,000.00 (20,000.00) 2.23% - Fay. due to turnover and underfilled positions/vacancies. 4.17% - Unfav. Defense Attorney Fees ($35,000) 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. Electrical Service $15,000, Software Support Maintenance $5,000, and Postage-Standard Mailing $5,000 due to lower than anticipated use, Internal Support Expenditures 245,994.00 252,628.00 242,628.00 10,000.00 3.96% - Fay. Info Tech Operations due to lower than anticipated use. $ 2,981,507.00 $ 2,969,767.00 $ 2,929,767.00 $ 40,000,00 1.35% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 12,520,211.00 $ 12,289,222.00 $ 11,979,222.00 $ 2,443,093.00 2,558,874,00 2,481,874.00 1,587,639.00 1,700,788.00 1,658,788.00 $ 16,550,943.00 $ 15,548,884.00 $ 15,119,884.00 $ 310,000.00 2.52% 77,000.00 3.01% 42,000.00 2.47% 429,000.00 2.59% COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES PROBATE 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 Estates/Mental Health Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,154.153.00 $ 2,111,562.00 $ 2,061,562.00 $ 769,943.00 783,976.29 858,976.29 614,840.00 658,328.00 648,328.00 50,000.00 2.37% Fay. due to turnover and underfilled positions/vacancies. (75,000.00) -9.57% Unfav. Defense Attorney Fees ($50,000), Fees Guardian Ad Litem ($25,000) and Medical Services Guardianship/Probate Exam ($10,000) due to a increased number of case filings and continued high demand for these services; partially offset by Fay. Printing $10,000 due to lower than anticipated use. 10,000.00 1.52% Fay. Info Tech Operations due to less than anticipated use. $ 2,379,191.00 $ 2,324,287.00 $ 2,244,287.00 $ 80,000.00 3.44% Fay, due to turnover and underfilled positions/vacancies. 29,481.00 29,481.00 15,481.00 13,000.00 44.10% Fay. Library Continuations $6,000 due to efforts to reduce spending and Visiting Judges $5,000 due to the Court limiting the use of visiting judges. Also fav. Court Reporter Services $2,000 because substitute court reporters are not needed as often due to video courtrooms. 286,072.00 286,877.00 271,877.00 15,000.00 5.23% Fay. Info Tech Operations due to less than anticipated use. $ 2,694,744.00 $ 2,640,645.00 $ 2,532,645.00 $ 108,000.00 4.09% $ 3,538,935.00 $ 3,553,866.29 $ 3,568,866.29 $ (15,000.00) -0.42% Department Total Personnel Expenditures $ 4,533,344.00 $ 4,435,849.00 $ 4,305,849.00 $ Operating Expenditures 799,424.00 813,457.29 875,457.29 Internal Support Expenditures 900,912.00 945,205.00 920,205.00 Transfer Out 130,000.00 (62,000.00) 25,000.00 2.93% -7.62% 2.64% $ 6,233,680.00 $ 6,194,511.29 $ 6,101,511.29 $ 93,000.00 1.50% COUNTY OF OAKLAND FY 2016 THIRD 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 $ 2,143,803.00 $ 21,600.00 1.00% Favorable due largely to a number of underfiled positions and personnel working across divisional disciplines as assigned. Operating Expenditures 515,213.00 522.081,27 537,181.27 (15,100.00) -2.89% Unfavorable Library Continuations ($46,000), Extradition Expense ($28,000), Membership Dues ($15,250), Expert Witness Fee & Mileage ($8,000), Transcripts on Appeals ($6,000) due to increased activity. Partially offset by favorable Printing $27,000, Witness Fees and Mileage $15,000, Computer Research Service $10,000, Travel & Conference $10,000, Professional Services $9,500, Training $9,000, Office Supplies $5,000 and Security Supplies $4,000 due to less than anticipated use. Internal Support Expenditures 1,855,987.00 1,916,894.00 1,916,894.00 0.00% Transfers 67,000.00 67,000.00 0.00% Litigation Personnel Expenditures Operating Expenditures $ 4,587,977.00 $ 4,671,378.27 $ 4,664,878.27 $ 6,500.00 $ 9,918,192.00 $ 9,673,197.00 $ 9,383,197.00 $ 290,000.00 0.14% 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 40,896.00 (7,600.00) -22.83% Unfavorable Office Supplies ($7,200), Court Transcripts ($1,000) and Clothing Allowance ($750) due to increased activity. Partially offset by favorable Personal Mileage $2,500 due to less than anticipated use. Internal Support Expenditures 0.00% Transfers Out 926,544.00 926,544.00 926,544.00 0.00% $ 10,878,032.00 $ 10,633,037.00 $ 10,350,637.00 $ 282.400.00 2.66% 40 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Warrants Personnel Expenditures 3.62% Favorable due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. $ 2,246,061.00 $ 2,194,014.00 $ 2,114,614.00 $ 79,400.00 $ 1,858,598.00 $ 1,812,851.00 $ 1,800,151.00 S 12,700 00 $ 16,231,170.00 $ 15,837,007.00 $ 15,437,607.00 $ 399400.00 560,166.00 567,034.27 585,434.27 (18,400.00) 1,855,987.00 1,916,894.00 1,916,894.00 926,544.00 993,544.00 993,544.00 $ 19,573,867.00 $ 19,314,479.27 $ 18,933,479.27 $ 381,000.00 Internal Support Expenditures Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 0.00% 0.70% 2.52% -3.24% 0.00% 0.00% 1.97% Operating Expenditures 3,199.00 3,199,00 3,199.00 0.00% Internal Support Expenditures 0.00% $ 2,249,260.00 $ 2,197,213.00 $ 2,117,813.00 $ 79,400.00 3.61% Appellate Personnel Expenditures $ 1,850,140.00 $ 1,804,393.00 $ 1,795,993.00 $ 8,400.00 0.47% Favorable due largely to a number of undeffilleci positions and positions assigned to this division but actually working across divisional disciplines. 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, 41 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriff's Office Personnel Expenditures $ 1,721,501.00 $ 1,579,952.00 $ 1,654,252.00 $ 25,700.00 1.53% Fay. Salaries and Fringe Benefits $12,400 and Overtime of $13,300 due to turnover. Operating Expenditures 75,736.00 75,736.00 60,636.00 15,100.00 19.94% Fay. Office Supplies of $17,300, Contracted Services $10,000, Workshops and Meetings $6,000 and Personal Mileage $700 due to less anticipated use; partially offset by unfavorable Material and Supplies ($9,000) and Library Continuations ($4,900) due to cost of professional, technical and legislative documentation updates. Also, unfavorable Communications of ($5,000) due to reimbursement of cell phone use. Internal Support Expenditures 409,714.00 409,714.00 409,714.00 0.00% Transfers Out 0.00% 40,800.00 1.88% 27,400.00 1.31% Fay. Overtime of $18,200 and Salaries and Fringe Benefits of $9,200 due to turnover. (152,300.00) -8.9804 Unfav. Deputy Supplies of ($174,000) due to the purchase of bullet proof vests and other equipment; Uniforms ($58,400), Personal Mileage ($3,100); Membership Dues ($3,000); Periodicals Books Publications ($2,500); Library Continuations ($2,030) and Travel and Conference of ($2,000) due to increased activity; partially offset by favorable Office Supplies of $34,200; Printing $27,000; Uniform Cleaning $25,000; Inmate Recreational Supplies of $6,500 and Postage-Standard Mailing due to less than anticipated use. $ 2,206,951.00 $ 2,165,402.00 $ 2,124,602.00 $ Administrative Services Personnel Expenditures $ 2,130,252.00 5 2,088,253.00 $ 2,060,863.00 Operating Expenditures 1,692,738.00 1,696,897.40 1,849,197.40 Internal Support Expenditures 167,439.00 167,439.00 167,439.00 0.00% Transfers Out 0.00% (124,900.00) -3.16% (1,125,100.00) -3.78% Unfav. Overtime of ($2,677,100) a result of large number of vacancies (17), officers in the academy (23) and officers in training (14). Partially offset by favorable salary and fringe benefits $1,552,000. Hiring, training and filling-in for deputies is the major factor contributing to the high use of overtime. 581,800.00 7.15% Fay. Primarily due to Contracted Services of $444,900 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 518,500, 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 Revenue ($9,800); Interpreter Fees ($5,000) and Officers Training ($4,700). 5 3,990,429.00 $ 3,952,699.40 $ 4,077,499.40 $ Corrective Services Personnel Expenditures 30,398,810.00 $ 29,775,851.00 $ 30,900,951.30 Operating Expenditures 8,211,531.00 8,133,223.42 7,551,423.42 42 COUNTY OF OAKLAND FY 2016 THIRD 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 8,053,966.00 8,053,966.00 0.00% Transfers Out 0.00% $ 46,285,194.00 $ 45,963,040.42 $ 46,506,340.42 S (543,300.00) -1.15% Corrective Services-Satellites Personnel Expenditures $ 12,746,915.00 $ 12,669,159.00 $ 14,276,859.00 $ (1,607,700.00) -12.69% Unfav. due to increased usage of overtime at the Corrective Services Satellite facilities ($1,240,900) caused by Hospital Watch, vacant positions, prisoner transport, employee disability and other leaves, security at Animal Contra! and East Annex and unfavorable overtime related Fringe Benefits of (5635,000). Partially offset by favorable regular salaries of $268,200. 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 130,100.00 132,652.00 123,182.00 9,500,00 7.16% Fay. Laundry and Cleaning $14,500 due to less than anticipated use; partially offset by unfavorable Travel Employee Taxable Meals of ($5,000) due to increased activity. Internal Support Expenditures 1,121,323.00 1,127,879.00 1,127,879.00 0.00% Transfers Out 27,664.00 27,664.00 0.00% $ 13,998,338.00 $ 13,957,384.00 $ 15,555,584.00 $ (1,598,200.00) -11.45% Emergency Response and Preparedness Personnel Expenditures $ 8,096,591.00 5 8,256,293.00 $ 8,596,993.00 $ (340,700.00) -4.13% Unfav. Overtime of ($337,600) and overtime related fringe benefits ($136,500) due to vacant positions; partially offset by favorable salaries of $133,400 due to turnover including vacancies in Dispatch. Operating Expenditures 896,672.00 896,672.00 798,672.00 98,000.00 10.93% Fay. 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), Employee Medical Exams $29,700 due to lower number of new employee hires; Uniforms $10,000 and Auction Expense $2,500 due to less use. Partially offset by unfavorable Officer Training ($43,000), Office Supplies ($13,000), Personal Mileage (51,200) and Training Educational Supplies ($1,000) all based on level of usage. 43 COUNTY OF OAKLAND FY 2016 THIRD 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 Patrol Services Personnel Expenditures 149,500.00 200,965.00 212,365.00 (11,400.00) -5.67% Unfav. Telephone Communications ($4,600) and Info Tech Managed Print Services ($3,700) and Radio Communications ($3,100) due to usage and is offset in other divisions, - 53,623.00 53,623.00 - 0.00% $ 9,143,063.00 $ 9,407,553.00 $ 9,661,653.00 $ (254,100.00) -2.70% $47,408,139 $ 47,348,594.00 $ 45,697,794.00 $ 1,650,800.00 3.49% Fay. Salaries, Fringe Benefits and Overtime of $1,650,500 due to turnover and vacancies. Operating Expenditures Internal Support Expenditures 921,399.00 5,424,690.00 2,143,311.00 2,026,911.00 5,621,272.00 5,595,572.00 116,400.00 5.43% Fait. Gas Oil and Grease $49,700; Equipment Rental $34,300;; Uniforms of $26,100; Officers Training $14,800; Diving Supplies $2,600 and Uniform Cleaning of $1,800 due to less than anticipated use; partially offset by unfavorable Capital Equipment Boats of ($7,200) for purchase of marine equipment; Clothing Allowance of ($5,200) and Personal Mileage of ($500) all related to the level of patrol service activity. 25,700.00 0.46% Fav. Motor Pool Fuel $59,300; partially offset by unfavorable Radio Communications of ($33,600) due to usage and is offset in other divisions. Transfers Out 373,961.00 373,951.00 0.00% Investigative/Forensic Svcs Personnel Expenditures Operating Expenditures $ 53,754,228.00 $ 55,487,138.00 $ 53,694,238.00 $ 1,792,900.00 3.23% $ 8,568,514.00 $ 8,395,476.00 $ 5,510,476.00 $ (115,000.00) -1.37% Unfav. Overtime of ($179,700) and overtime related fringe benefits of ($43,700), partially offset by favorable salaries of $108,400 largely due to turnover. 808,133.00 809,068.00 862,665.00 (53,600,00) -6,62% Unfav. due to higher Drug Testing expenditures of ($79,000); Professional Services ($75,000); Software Support Maintenance ($20,000); Forensic Lab Enhancements of ($15,000); Material and Supplies of ($34,900); Auction Expense of ($2,500); Travel and Conference of ($2,000); and Travel Employee Taxable Meals of ($700); partially offset by favorable Contracted Services of $81,000; Evidence Fund NET of $50,000; Equipment Rental of $11,000; Extradition Expense of $10,000; Liquor and Gambling Evidence of $7,000; Fingerprint Supplies of $8,000; Communications of $5,000; and Photographic Supplies of $3,500; all related to the delay in certification of the DNA Lab. 44 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 2,280,704.00 2,334,052.00 2,334,052.00 0.00% Transfers Out 334,086.00 605,271.00 605,271.00 0.00% $ 11,991,437.00 $ 12,143,867.00 $ 12,312,457.00 $ (168,500.00) -1.39% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 111,070,722.00 $ 110,213,588.00 12,736,309.00 13,887,589.82 17,228,523.00 17,915,287.00 334,086.00 1,060,519.00 $ 111,698,188.00 13,272,689.82 17,900,987.00 1,060,519.00 $ (1,484,600.00) 614,900.00 14,300.00 -1.35% 4.43% 0.05% 0.00% $ 141,369,640.00 $ 143,076,983.82 $ 143,932,383.82 5 (855,400.00) -0.60% 45 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personne] Expenditures $ 775,273.00 $ 755,998.00 $ 612,898.00 $ 143,100.00 18.93% Fay. due to vacant position. Operating Expenditures 34,900.00 34,900.00 34,900.00 0.00% Internal Support Expenditures 64,356.00 70,567.00 66,767.00 3,800.00 5.38% Fay. Info Tech Managed Print Svc due to less than anticipated use. Transfers Out 0.00% $ 874,529.00 $ 861,465.00 $ 714,565.00 $ 146,901100 17.05% County Clerk (Vital Stats & Legal Rees) Personnel Expenditures $ 3,512,165,00 $ 3,445,519.00 $ 2,880,719.00 $ 564,800.00 16.39% Fay. due to turnover, underlined, vacant and part-time positions. Operating Expenditures 280,921,00 281,920.00 202,020.00 79,901100 28.34% Fay. Court Transcripts $37,000 due to prosecutors ordering fewer transcripts; Professional Services $31,500, Office Supplies $28,000, Personal Mileage $4,000, Travel & Conference $1,500 due to less than anticipated use. Partially offset by unfavorable Printing ($10,100) and Metered Postage ($5,000) due to increased activity; Charge Card Fee ($7,000) due to new security laws mandating the update of credit card readers. Internai Support Expenditures 623,487.00 866,896.00 866,891100 0.00% Transfers Out 0.00% $ 4,416,573,00 $ 4,594,335.00 $ 3,949,635.00 $ 644,700.00 14.03% 46 COUNTY OF OAKLAND FY 2015 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2015 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures Operating Expenditures $ 850,957.00 $ 837,899.00 $ 680,299.00 $ 157,600.00 779,078.00 783,078.00 767,078.00 16,000.00 18.81% Fay, due to vacant and underiiiled positions. 2.04% Fay. Primarily due to less than anticipated use in Fees - Per Diem for the Board of Canvassers $21,300. Partially offset by unfavorable Professional Services ($5,800) due to increased activity. Internal Support Expenditures 300,198.00 305,402.00 305,402.00 0.00% Transfers Out 0.00% $ 1,930,233.00 $ 1,926,379.00 $ 1,752,779.00 $ 173,600.00 9.01% Register of Deeds (and Micrographics) Personnel Expenditures $ 2,541,907.00 $ 2,491,085.00 $ 2,046,185.00 $ 444,900.00 17.86% Fay. due to underfilled, part-time and vacant positions, Operating Expenditures 265,494.00 265,494.00 $ 213,894.00 51,600.00 19.44% Fay. Metered Postage $25,500, Professional Services $20,000, Office Supplies $17,500 and Printing $1,500 due to less than anticipated use. Partially offset by unfavorable Maintenance Contract ($11,000) and Expendable Equipment ($1,300) due to increased activity. Charge Card Fee ($1,600) due to new security laws mandating the update of credit card readers. Internal Support Expenditures 249,980.00 249,980.00 $ 249,980.00 0.00% Transfers Out 11,800.00 65.59% Fav, due to vacant position. 15,500.00 22.54% Fay. Metered Postage $11,500 and Printing $4,200 due to less than anticipated use. Partially offset by unfavorable Fees Per Diem ($200) due to increased activity. 0.00% $ 3,057,381.00 $ 3,006,559.00 $ 2,510,059.00 $ 496,500.00 16.51% Jury Commission Personnel Expenditures $ 18,051.00 $ 17,990.00 $ 6,190.00 $ Operating Expenditures 68,776,00 68,776.00 53,276.00 47 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS FY 2016 FORECAST ADOPTED BUDGET Internal Support Expenditures 34,277.00 AMENDED BUDGET 34,533.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 10,933.00 23,600.00 68.34% Fay. Bldg Space Cost Allocation $23,000 due to anticipated expenditures to be less than budget. $ 121,104.00 $ 121,299.00 $ 70,399.00 $ 50,900.00 41.96% Department Total Personnel Expenditures $ 7,698,353.00 $ 7,548,491.00 $ 6,226,291.00 $ 1,322,200.00 17.52% Operating Expenditures 1,429,169.00 1,434,168.00 1,271,168.00 $ 163,000,00 11.37% Internal Support Expenditures 1,272,298.00 1,527,378.00 1,499,978.00 $ 27,400.00 1.79% Transfers Out 0.00% $ 10,399,820.00 $ 10,510,037.00 $ 8,997,437.00 $ 1,512,600.00 14.39% 48 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,335,018.00 $ 3,263,098.00 $ 3,065,398.00 $ 197,700.00 6.06% - Fay. due to vacant and underfilled positions. Operating Expenditures 4,512,105.00 4,561,305.00 4,153,505.00 407,800.00 8.94% - Fay. Title Search $400,000, Twp & City Tress Bonds $9,000 and Printing $4,500 due to less than anticipated use. Partially offset by unfavorable, Recording Fees ($3,600) and Travel and Conference ($3,150) due to increased activity. Internal Support Expenditures 684,153.00 1,175,605.00 1,175,605.00 0.00% Transfers Out 120,000.00 120,000.00 120,000,00 0.00% Division Total $ 8,651,276.00 $ 9,120,008.00 $ 8,514,508,00 $ 605,500.00 6.64% Department Total $ 8,651,276.00 $ 9,120,008.00 $ 8,514,508.00 $ 605,500.00 6.64YD 49 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 2,054,999.00 $ 45,500.00 2.17% - Fay, due to turnover and underfiled positions. Operating Expenditures 475,305.00 550,961.05 $ 522,561.05 28,400.00 5.15% - Fay. Workshops and Meeting $15,000, Personal Mileage $8,000, Printing $7,500, Professional Services $3,000 due to less than anticipated use and Metered Postage $2,000 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. Internal Support Expenditures 197,114.00 207,017.00 $ 207,017.00 0.00% - $ 2,823,846.00 $ 2,858,477.05 $ 2,784,577.05 $ 73,900.00 2.59% Department Total Personnel Expenditures $ 2,151,427.00 $ 2,100,499.00 $ 2,054,999.00 $ 45,500.00 2.17% Operating Expenditures 475,305.00 550,961.05 522,561.05 28,400.00 5.15% Internal Support Expenditures 197,114.00 207,017.00 207,017.00 0.00% $ 2,823,846.00 $ 2,858,477.05 $ 2,784,577.05 $ 73,900.00 2.59% 50 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures $ 482,345.00 $ 470,606.00 $ 470,606.00 $ 0.00% 0.00% 375,347.00 375,347.00 375,347.00 457,647.00 473,726.00 473,726.00 $ 1,315,339.00 $ 1,319,679.00 $ 1,319,679.00 $ $ 482,345.00 $ 470,606.00 $ 470,606.00 $ 375,347.00 375,347.00 375,347.00 457,647,00 473,726.00 473,726.00 $ 1,315,339.00 $ 1,319,679.00 $ 1,319,679.00 $ 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% 51 COUNTY OF OAKLAND FY 2015 THIRD 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 587,975.00 587,975.00 545,090.00 42,885.00 7.29% Fay - Legal Services $20,000 a result of Soil Erosion spending less on legal issues to enforce the laws of the soli erosion program. Fav - Professional Services -Consultants and Professional Services $15,000 due to less spending on these services related to soil erosion and environmental issues. Fay - Printing $7,993 and Material and Supplies $7,000 the result of less demand for these items. Fay - Uniforms 82,500 a result of Soil Erosion spending less on jackets, overalls and logo patches. Unfav - Office Supplies ($5,000) based on actual office supply needs. Unfav - Metered Postage ($5,000) due to an increasing trend for additional postage usage. Internal Support Expenditures 4,861,734.00 5,046,707.00 5,207,592.00 (160,885.00) -3.19% Unfav - Drain Equipment Labor - ($150,000) due to employee's labor that can not be charged to other Funds. Unfav - Info Tech Managed Print Services - ($9,362) the result of actual spending being more than anticipated budget. Unfav - Insurance Fund ($1,523) due to an increase in the number of random drug tests. Transfers 56,165.00 56,165.00 56,165.00 0.00% Division Total $ 5,720,839.00 $ 5,900,461.00 $ 6,018,461.00 $ (118,000.00) -2.00% This is offset by projected revenue favorabiLity. Department Total $ 5,720,839.00 $ 5,900,461.00 $ 6,018.461.00 $ (118,000.00) -2.00% 52 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% - 20,000.00 7.19% - Fay. Printing $15,000, Travel & Conference $3,000 and Metered Postage $2,000 due to less than anticipated use. 3,000.00 0.68% - Fay. Info Tech Operations $3,000 due to usage. ADOPTED AMENDED BUDGET BUDGET Administration Personnel Expenditures 2,177,374.00 $ 2,121,990.00 Operating Expenditures 277,991.00 277,991.00 Internal Support Expenditures 420,395.00 441,105.00 FY 2016 2,121,990.00 $ 257,991.00 438,105.00 2,875,760.00 $ 2,841,086.00 $ 2,818,086,00 $ 23,000.00 0.81% Compliance Office Personnel Expenditures 1,600,143.00 $ 1,561,751.00 $ 1,541,751.00 $ 20,008.00 1.28% Fay, due to vacancies and underfilled positions. Operating Expenditures 49,252.00 49,252.00 29,252.00 20,000.00 40.61% Fay. Professional Services $20,000 due to less than Internal Support Expenditures Corporation Counsel Personnel Expenditures Operating Expenditures 182,323.00 199,789.00 194,789.00 1,831,718.00 $ 1,810,792.00 $ 1,765,792.00 $ 2,122,335.00 $ 2,114,705.00 $ 2,064,705.00 $ anticipated use. 2.50% Fay. Info Tech Operations $5,000 due to usage. 2.49% 5,000.00 45,000.00 50,000.00 2.36% - Fay, due to vacancies and underfilled positions. 87,333.00 87,333.00 79,033.00 8,300.00 9.50% - Fav. Computer Research Service $5,000, Personal Mileage $4,000, Periodicals Books Publ Sub $2,000 and Computer Supplies $2,000 due to less than anticipated use partially offset by Software Support Maintenance ($4,700) Internal Support Expenditures 199,328.00 219,237.00 217,237.00 2,000.00 0.91% - Fay. Info Tech Operations $2,000 due to usage. 2,408,996.00 $ 2,421,275.00 $ 2,360,975.00 $ 60,300.00 2.49% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 5,899,852.00 $ 414,576.00 $ 302,046.00 5,798,446.00 $ 414,576.00 860,131.00 5,728,446.00 $ 366,276.00 850,131.00 70,000,00 48,300.00 10,300.00 1.21% 11.65% 1.16% 1.81% 7,116,474.00 $ 7,073,153.00 S 6,944,853.00 $ 128,300.00 53 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2016 THIRD 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% 4,017.00 4,017.00 3,017.00 1,000.00 24.89% Fay. Membership Dues $300, Persona! Mileage $350 and Printing $350 due to less than anticipated use. 14,084.00 14,084.00 14,084.00 0.00% 239,587.00 $ 233,607.00 $ 232,607.00 $ 1,000.00 0.43% Operating Expenditures Internal Support Expenditures Equalization Personnel Expenditures $ 8,347,443.00 $ 8,167,805.00 $ 7,167,805.00 $ 1,000,000.00 12.24% Fay, due to vacancies and underfilled positions. Operating Expenditures 431,404.00 431,404.00 331,404.00 100,000.00 23.18% Fay. Professional Services $45,000, Personal Mileage $35,000, Printing $20,000, Travel and Conference $5,000, Metered Postage $5,000 due to less than anticipated use partially offset by Membership Dues ($10,000) from increased use. Internal Support Expenditures 905,913.00 1,247,932.00 1,247,932.00 0.00% ..n $9,584,760.00 $9,847,141.00 $ 8,747,141.00 $ 1,100,000.00 11.17% Fiscal Services Personnel Expenditures $ 8,010,091.00 $ 7,842,967.00 $ 7,292,967.00 $ 550,000.00 7.01% Fav. due to vacancies and underfilled positions. Operating Expenditures 388,600.00 388,600.00 338,600.00 50,000.00 12.87% Fay. Printing $18,000 due to efforts to reduce spending. Also fay. Training $3,000, Expendable Equipment $5,000, Metered Postage $18,000 and Office Supplies $6,000 due to less than anticipated use. internal Support Expenditures 1,154,941.00 1,466,661.00 1,466,661.00 0.00% $ 9,553,632.00 $ 9,698,228.00 $ 9,098,228.00 $ 500,000.00 6.19% Department Total Personnel Expenditures $ 16,579,020.00 $ 16,226,278.00 $ 14,676,278.00 $ 1,550,000.00 Operating Expenditures 824,021.00 824,021.00 673,021.00 151,000.00 Internal Support Expenditures 2,074,938.00 2,728,677.00 2,728,677.00 - Transfers Out - $ 19,477,979.00 $ 19.778,976.00 $ 18,077,976.00 $ 1,701,000.00 9.55% 18.32% 0.00% 0.00% 8.60% 54 COUNT), OF OAKLAND FY 2016 THIRD 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 3,298.00 798.00 2,500.00 75.80% Fav. Travel and Conference $2,500 due less anticipated travel. Internal Support Expenditures 13,356.00 13,796.00 13,796.00 0,00% Transfers Out $ 238,059.00 $ 232,519.00 $ 230,019.00 $ 2,500.00 1.08% Support Services Personnel Expenditures $ 1,173,985.00 $ 1,149,635.00 $ 1,149,635.00 $ 0,00% Operating Expenditures 411,767.00 411,767.00 379,867.00 31,900.00 7.75% Fay. Mail liandling-Postage Svc $48,750 due to decrease in United States Postal Services (USPS) postage rates, effective April 10, 2016. Also, favorable Equipment Maintenance $4,800 due to less anticipated equipment repairs; Contracted Services $3,000 due to less anticipated use; offset by Unfav. Metered Postage ($25,000) as a result of an increase in standard mail being metered. Internal Support Expenditures 720,886.00 755,974.00 $ 755,974.00 0.00% Transfers Out 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 2,306,638.00 $ 2,317,376.00 $ 2,285,476.00 $ 31,900.00 $ 1,395,390.00 $ 1,365,060.00 $ 1,365,060.00 $ 415,065.00 415,065.00 380,665.00 34,400.00 734,242.00 769,770.00 769,770.00 - - - $ 2,544,697.00 $ 2,549,895.00 $ 2,515,495.00 $ 34,400.00 1.38% 0.00% 8.29% 0.00% 0.00% 1.35% 55 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2916 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 204,652.00 $ 199,722.00 $ 199,722.00 $ 0.00% Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures 5,764.00 5,764.00 3,764.00 2,000.00 34.70% Fay, Membership Dues $1,000 as well as Tray& and Conference $1,000 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 $ 216,291.00 $ 3,000.00 1.37% $ 806,436.00 $ 789,472.00 $ 799,472.00 $ (10,000.00) -1.27% Unfav. due to Overtime in order to complete Capital Improvement Projects. Operating Expenditures 327,584.00 319,692.00 349,692.00 (30,000.00) -9.38% Unfav. Professional Services ($25,000) due to life and safety study as well as use of an outside project manager. Unfav. Licenses and Permits ($5,000) due to nuclear gauge inspection. Internal Support Expenditures 56,236.00 66,183.00 66,183.00 0.00% $1,190,256.00 $ 1,175,347.00 $ 1.215,347.00 $ (40,000.00) -3.40% Department Total Personnel Expenditures $ 1,011,088.00 $ 989,194.00 $ 999,194.00 $ (10,000.00) -1.01% This is offset by revenue favorability. Operating Expenditures 333,348.00 325,456.00 353,456.00 (28,000.00) -8.60% This is offset by revenue favorability. Internal Support Expenditures 70,041.00 79,988.00 78,988.00 1,000.00 1.25% $ 1,414,477.00 $1,394,638.00 $ 1,431,638.00 $ (37,000.00) -2.65% 56 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 738,587.00 $ 10,000.00 1.34% Fav. due to vacancies and underfilled positions. Operating Expenditures 337,622.00 373,680.00 373,680.00 a 0.00% Internal Support Expenditures 37,007.00 44,714.00 44,714.03 0.00% Transfers Out 9,687.00 9,687.00 1,140,453.00 $ 1,176,668.00 $ 1,166,668.00 $ 10,000.00 0.85% Workforce Management Personnel Expenditures 1,896,614.00 $ 1,853,968.00 $ 1,733,968.00 $ 120,000.00 6.47% Fav. due to vacancies and underfilled positions. Operating Expenditures 311,740.00 265,995.00 265,995.00 0.00% Internal Support Expenditures 524,059.00 920,380.00 920,380.00 0.00% 2,732,413.00 $ 3,040,343.00 $ 2,920,343.00 $ 120,000.00 3.95% Benefits Administration Personnel Expenditures 173,615.00 $ 1E9,304.00 $ 169,304.00 $ 0.00% Operating Expenditures 13,977.00 13,977.00 11,977.00 2,000.00 14.31% Fay. Periodicals Books Publ Sub $800, Personal Mileage $800, and Office Supplies $400 due to less than anticipated use. Internal Support Expenditures 162,888.00 162,888.00 162,888.00 0.00% 350,480.00 $ 346,169.00 $ 344,169.00 $ 2,000.00 0.58% Department Total Personnel Expenditures $ 2,836,053.00 $ 2,771,859.00 $ 2,641,859.00 $ 130,000.00 4.69% Operating Expenditures 663,339.00 653,652.00 651,652.00 2,000.00 0.31% Internal Support Expenditures 723,954.00 1,127,982.00 1,127,982.00 0.00% Transfers Out 9,687.00 9,687.00 4,223,346.00 $ 4,563,180.00 $ 4,431,180.00 $ 132,000.00 2.89% 57 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 201,423.00 $ 201,423.00 (100% Operating Expenditures 8,454,239.00 8,482,365.31 6,107,365.31 2,375,001100 28.00% Fay. due to Private Institutions Foster Care $1,000,000; Private Institutions $1,000,000; and Private Institutions Residential $100,000. Fay. Foster Boarding Homes $275,000. 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 $ 6,322,501131 $ 2,375,000.00 27.31% Health Personnel Expenditures $ 24,363,859.00 $ 23,939,028.00 $ 21,939,028.00 $ 2,000,000.00 8.35% Fav. due to turnover and underlined positions, 180,000.00 5.25% 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. Laboratory Supplies $35,000 due to the purchase of water analyzer under review for installation requirements by FM&O. Fay. Office Supplies $25,000 due to continued efforts to minimize expenses and contain costs. Fay. TB Cases Outside $20,000 due the use of available grant funding. Partially offset by unfav. Vaccines ($100,000) due to increased costs and increased demand. Unfav. Medical Supplies ($25,000) due to increased demand for clinic services and immunizations. (2,500.00) -0.08% Unfav. Radio Communications ($10,000) due to grant funding no longer available for use. Partially offset by fav. Telephone Communications $7,500 based on usage. Operating Expenditures 3,255,636.00 3,431,789.91 3,251,789.91 Internal Support Expenditures 2,713,306.00 3,120,938.00 3.123,438.00 Transfers Out 8,640.00 8,640.00 8,640.00 $ 30,341,441.00 $30,500,395.91 $ 28,322,895.91 $ 2,177,500.00 7.14% 58 COUNTY OF OAKLAND FY 2916 THIRD 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 $ 16,194,989.00 $ (350,000.00) -2.21% Unfav, primarily due to Overtime. Operating Expenditures Internal Support Expenditures Transfers Out Homeland Security Personnel Expenditures Operating Expenditures 3,693,861.00 3,719,186.79 3,584,186.79 135,000.00 3.63% Fay. Provisions $50,000 due to increased reimbursement for improved nutritional requirements and decrease in resident population. Fav. 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 (OIHN) a Federally Qualified Health Center. Fav. Professional Services $20,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Fay. Custodial Supplies $15,000; Printing $10,000; Office Supplies $10,000 due to continued efforts to minimize expenses and contain costs. Partially offset by unfav. Psychological Testing ($30,000) due to increased psychological needs of resident population. 2,625,087.00 2,703,370.00 2,668,370.00 35,000.00 1.29% Fay. Info Tech Operations $50,000 based on usage. Partially offset by unfav. Radio Communications ($15,000) based on usage. $ 22,510,126.00 $ 22,267,545.79 $ 22,447,545.79 $ (180,000.00) -0.81% $ 822,185.00 $ 804,542.00 $ 794,542.00 $ 10,000.00 1.24% Fay, due to turnover. 304,519.00 370,627.00 340,627.00 30,000.00 8.09% Fav. Equipment Maintenance $25,000 due to limited repair costs incurred on speciaVhazmat vehicles. Fay. Tornado Siren Equip $20,000 due to the installation of fewer than anticipated sirens. Partially offset by revenue unfavorability (Local Match). Fav. Printing $5,000 due to reduced need for printed materials. Partially offset by unfav. Maintenance Contract ($20,000) due to preventative maintenance on tornado sirens. Internal Support Expenditures 449,537.00 516,117.54 516,117.54 0.00% Transfers Out $ 1,576,241.00 $ 1,691,286.54 $ 1,651,286.54 $ 40,000.00 59 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 40,789,982.00 $ 39,129,982.00 $ 15,708,255.00 16,003,969.01 13,283,969.01 5,828,541.00 6,354,137.54 6,321,637.54 8,640.00 8,640.00 8,640.00 1,660,000.00 4.07% 2,720,000.00 17.00% 32,500.00 0.51% 0.00% $ 63,128,004.00 $ 63,156,728.55 $ 58,744,228.55 $ 4,412,500.00 6.99% 60 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES $ 221,486,00 $ 215,506.00 215,506.00 $ 4,800.00 4,800.00 6,331.00 6,331.00 226,637.00 $ 226,637.00 $ Public Services - Admin. Personnel Expenditures Operating Expenditures Internal Support Expenditures ADOPTED BUDGET 4,800.00 6,331.00 $ 232,617.00 $ AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% 0.00% 0.00% 0.00% AMENDED FY 2016 BUDGET Forecast EXPLANATION OF SIGNIFICANT VARIANCES Veterans' Services Personnel Expenditures $ 1,579,106.00 $ 1,542,985.00 1,492,985.00 $ 50,000.00 3.24% Fav. due to vacant and underlined positions. Operating Expenditures 190,912.00 190,912.00 165,912.00 25,000.00 13.10% Fay. Soldier Burial $15,000 and Soldier Relief $10,000 due to less than anticipated use. Internal Support Expenditures 193,357.00 197,243.00 194,243.00 3,000.00 0.00% Fav. Info Tech Ops based on usage, $ 1,963,375.00 $ 1,931,140.00 $ 1,853,140.00 $ 78,000.00 4.04% Community Corrections Personnel Expenditures $ 3,865,604.00 $ 3,785,321.00 3,735,321.00 $ 50,000.00 1.32% Fav. due to turnover and underlined positions. Operating Expenditures 502,025.00 502,025.00 452,025.00 50,000.00 9.96% Fay. Contracted Services $39,000, Grounds Supplies $6,000 and Printing $5,000 due to less than anticipated use. Internal Support Expenditures 537,919.00 609,892.00 584,892.00 25,000.00 4.10% Fay. Motor Pool $10,000 due to reduction of a fleet vehicle and Info Tech Operations $15,000 based on usage, $ 4,905,548.00 $ 4,897,238.00 $ 4,772,238.00 $ 125,000.00 2.55% 50,000.00 MSU Ext. - Oakland County Personnel Expenditures $ 678,332.00 $ Operating Expenditures 220,689.00 Internal Support Expenditures 273,656.00 662,236.00 $ 220,689.00 279,678.00 612,236.00 $ 220,689.00 272,678.00 7.55% Fay. due to vacant and underlined positions. 0.00% 7,000.00 2.50% Fav. Info Tech Operations $6,000 and Motor Pool $1,000 based on usage. $ 1,172,677.00 $ 1,162,603.00 $ 1,105.603.00 $ 57,000.00 4.90% 61 COUNTY OF OAKLAND FY 2016 THIRD 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 $ 3,274,290.00 $ 3,024,290.00 $ 250,000.00 7.64% Fay, due to vacant and under filled positions. Partially offset by unfav. Lab Fees for vacant Chief Forensic Toxicologist. Operating Expenditures 520,006.00 555,391.00 560,391.00 (5,000,00) -0.90% Unfav Lab Fees ($23,000) due to Chief Forensic Toxicologist services provided by outside vendor. Partially offset by fay Lab Supplies $7,000, Film and Processing $5,000, Medical Supplies $4,000 and Office Supplies $2,000 due to less than anticipated use. Internal Support Expenditures 800,016.00 845,525.00 845,525.00 0.00% $ 4,679,402.00 $ 4,675,206.00 $ 4,430,206.00 $ 245,000.00 5.24% Animal Control Personnel Expenditures $ 2,397,293.00 $ 2,333,811.00 $ 2,233,811.00 $ 100,000.00 4.28% Fav. due to vacant and underfilled positions. Operating Expenditures Internal Support Expenditures Transfers Out 280,097.00 877,137.00 280,097.00 347,597.00 1,173,163.00 1,073,163.00 47,116.00 47,116.00 (67,500.00) -24.10% Unfav. Medical Supplies ($20,000), Metered Postage ($20,000), Animal Supplies ($16,000), and Tax Collection Supplies ($3,000) due to higher than anticipated use. Also, unfav. Professional Services ($8,500) due to incinerator service during fire repair, offset in Revenue. 100,000.00 8.52% Fay. Info Tech CLEMIS $10,000 based on usage and Motor Pool/Fuel $90,000 due to reduction of a fleet vehicle transferred to Sheriff. $ 3,554,527.00 $ 3,834,187.00 $ 3,701,687.00 $ 132,500.00 3.46% Circuit Court Probation Personnel Expenditures 0.00% Operating Expenditures 54,326.00 54,326.00 44,326.00 10,000.00 18.41% Fay. Equipment Maintenance $1,000, Metered Postage $2,300 and Office Supplies $6,700 due to less than anticipated use. Internal Support Expenditures 550.069.00 552,872.00 550,872.00 2,000.00 0.36% Fay. Info Tech Operations $2,000 based on usage. $ 604,395.00 $ 607,198.00 $ 595,198.00 $ 12,000.00 1.98% 62 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES FY 2016 Forecast $ 11,814,149.00 $ 11,314,149.00 1,808,240.00 1,795,740.00 3,664,704.00 3,527,704.00 47,116.00 47,116.00 ADOPTED BUDGET Department Total Personnel Expenditures $ 12,101,201.00 Operating Expenditures 1,772,855.00 Internal Support Expenditures 3,238,485.00 Transfers Out AMENDED BUDGET AMOUNT FAVORABLE (UNFAVORABLE) PERCENT $ 500,000.00 4.23% 12,500.00 0.69% 137,000.00 3.74% EXPLANATION OF SIGNIFICANT VARIANCES $ 17,112,541.00 $ 17,334,209.00 $ 16,684,709.00 $ 649,500.00 3.75% 63 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL [UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 1,264,827.00 $ 1,234,987.00 $ 1,234,987.00 $ 0.00% Operating Expenditures 358,222.00 388,983.00 312,083.00 76,900.00 19.77% Fav.Supplies $26,800, Printing $22,600, Travel $10,800 and Mileage $7,200 due to usage; Professional Services $9,500 due to utilization of PTNE position to perform services previously obtained through professional services. Internal Support Expenditures 55,528.00 134,602.00 135,102.00 (500.00) -0.37% Unfav. Insurance Fund ($1,500) based on usage. Offset by fay. Telephone Communications $1,000 due to less than anticipated usage. Transfers $ 1,678,577.00 $ 1,758,572.00 $ 1,682,172.00 $ 76,400.00 4.34% Planning and Economic Development Services Personnel Expenditures $ 3,988,767.00 $ 3,912,776.00 $ 3,627,276.00 $ 285,500.00 7.30% Fav. due to turnover and underfilled positions. Operating Expenditures 1,318,895.00 1,486,245.10 1,310,645.10 175,600.00 11.82% Fay. Workshops and Meetings $149,300, Printing $40,200, Supplies $27,900 and Mileage $3,400 due to usage and Charge Card Fee $600 for credit card activity. Partially offset by unfav. Advertising ($45,800) for support of business development events and trade mission. Internal Support Expenditures 818,628.00 842,697.00 837,097.00 5,600.00 0.66% Fay. Telephone Communications $5,100 and Managed Print Services $500 due to less than anticipated usage. Transfers 14,208.00 14,208.00 $ 6,126,290.00 $ 6,255,926.10 $ 5,789,226.10 $ 466,700.00 7.46% 64 COUNTY OF OAKLAND FY 2016 THIRD 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 $ Department Total Personnel Expenditures $ 5,279,214.00 $ 5,173,383.00 $ 4,887,883.00 $ 285,500.00 Operating Expenditures 1,677,117.00 1,875,228,10 1,622,728.10 252,500.00 Internal Support Expenditures 874,156.00 977,299.00 972,199.00 5,100.00 Transfers 14,208.00 14,208.00 0.00% 5.52% 13.47% 0.52% 0.00% $ 7,830,487.00 $ 8,040,118.10 $ 7,497,018.10 $ 543,100.00 6.75% 65 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund $ 351,802.00 Insurance Surety Bonds 33,305.00 Logos Trademarks Intellect Property 18,000.00 Road CommissionlCurrent Drain Assessment 1,450,000.00 Road Commission),Tri Party Agreement 100.00 Interest Expense Provisions 30,000.00 Transfer to Community Mental Health Authority 9,620,616.00 351,802.00 33,305.00 18,000.00 1,450,000.00 1,726,438.00 30,000.00 9,620,616.00 $ 351,802.00 $ 33,305.00 19,450.00 1,450,000.00 1,726,438.00 30,000.00 9,620,616.00 (1,450.00) 0.00% 100% -8.05% 0.00% 0.00% 0.00% 0.00% 0.00% Unfavorable to due required payments for licensing. Total $ 11,503,823.00 $ 13,230,161.00 $ 13,231,611.00 $ (1,450.00) -0.01% COUNTY BUILDINGS $ 2,936,215.00 $ 2,297,655.00 $ 2,297,655.00 $ 0.00% STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 73,000.00 $ National Assoc. of Counties 24,100.00 24,100.00 24,100.00 S.E.M.C.O.G. 500,000.00 500,000.00 460,000.00 Traffic Improvement Association 30,000.00 30,000,00 30,000.00 Total $ 627,100.00 $ 627,100.00 $ 587,100.00 $ 40,000.00 40,000.00 0.00% 0.00% 8.00% 0.00% 6.38% Favorable due to membership rate less than budget. SUNDRY EXPENSE $ 300,000,00 $ 300,000.00 $ 300,000.00 $ 0.00% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Disaster Recovery Emergency Salaries Grant Match Info Tech Development Juvenile Resentencing Legislative Expense Misc, Capital Outlay Overtime Appropriation Security Reserve Substance Abuse Cord Agency Summer Employees Salary Appropriation Total $ 92,428.00 $ 36,324.00 $ 36,324.00 $ 324,840.00 47,256.00 47,256.00 300,000.00 300,000.00 300,000.00 560,000.00 269,560.00 269,560.00 1,089,045.00 600,860.00 600,860.00 5,297,850.00 1,827,869.00 1,827,869.00 600,000.00 600,000.00 8,600.00 8,600.00 8,600.00 250,000.00 155,109.00 156,109.00 53,000.00 75,000.00 75,000.00 2,100,799.00 83,752.00 83,752.00 2,959,452.00 2,959,452.00 2,959,452.00 250,000.00 248,368.00 248,368.00 $ 13,286,014.00 $ 7,213,150.00 $ 7,213,150.00 $ 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0,00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 66 $ 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 5,500,000.00 200,000.00 7,000,000.00 $ 1,140,764.00 1,844,186.00 3,894,241.00 2,274,375.00 5,500,000.00 200,000.00 7,000,000.00 9,394,051.00 9,394,051.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $ 15,163,749.00 $ 31,247,617.00 5 31,247,617.00 5 0.00% COLA-re OF OAKLAND FY 2016 THIRD QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE} PERCENT EXPLANATION Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Facilities Maintenance and Operations Building Fund Economic Development Corp BA Animal Ctrl Pet Adopt Debt Domestic Equipment Preparedness TOTAL NON-DEPT. APPROPRIATIONS $ 43,816,901.00 $ 54,915,683.00 $ 54,877,133.00 $ 38,550.00 0.07% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund Social Welfare Fund Foster Care $ 23,595,326.00 $ 23,468,866.79 5 23,468,866.79 $ 1,000.00 1,000.00 1,000.00 5 23,596,326.00 5 23,469,866.79 5 23,469,866.79 $ 0.00% 0.00% 0.00% TOTAL EXPENDITURES $ 67,413,227.00 $ 78,385,549.79 $ 78,346,999.79 $ 38,550.00 0,05% 67 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 - 10122/2015 Circuit Court.. 2016 Michigan Drug Court Grant Program (Adult Treatment Court) - Grant Acceptance M.R. #15271 -10122/2015 Circuit Court 2016 Michigan Drug Court Grant Program (Juvenile Drug Court) - Grant Acceptance M.R. - 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 - 12/09/2015 Sheriffs Office - Standard Law Enforcement Services Agreement with the Charter Township of Highland, January 1, 2016- December 31, 2016 M.R. #15294 - 12109/2015 Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of Independence, January 1, 2016- December 31, 2016 M.R. #15295 - 12/09/2015 Sheriffs Office - Standard Law Enforcement Services Agreement with the Charter Township of Lyon, January 1, 2016- December 34, 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 - 12/09/2015 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 $ 211,446.00 $ 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) 1VI.R. #16009 - 02/04/2016 Sheriff's Office - Aviation Unit Engine Overhaul for Air 1 M.R. #16010 - 02/04/2016 Sheriff's Office - Kronos Telestaff Automated Scheduling Software Project Implementation M.R. #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 68 FY 2016 BUDGET AMENDMENTS Grant Acceptance 3,000.00 M.R. #16025 - 02/17/2016 Sheriff's Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Brandon 20,713.00 M.R. #16036 - 03/17/2016 Sheriff's Office - Contract Amendment #1 for Court Security at the 43rd District Court - Ferndale for 2015/2016/2017 25,640.00 M.R. #16041 - 03/17/2016 Management & Budget FY 2016 First Quarter Report Adjustments to Circuit Court 560.00 Adjustments to Sheriff's 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 $ (202,106.00) Adjustments to Non-Departmental $ 538,381.00 ($4,842,861.00) M.R. - 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 M.R. - 04/21/2016 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #16077 - Township of Groveland M.R. #16079 - Charter Township of Lyon M.R. #16082 - City of Novi M.R. #16083 - Charter Township of White Lake M.R. #16088 - Village of Bingham Farms 19,215.00 25,000.00 25,000.00 59,255.00 3,258.00 $ 131,728.00 M.R. #16078 - 04/2112016 Board of Commissioners - Partnership with Oakland Schools for an Expanded Safe and Healthy Kids Program to Prevent School Bullying M.R. #16065 - 04/21/2016 Sheriff's Office - Interlocal Governmental Agreement with the City of Southfield for Police Officers Drivers Training M.R. #16093 - 04/21/2016 Sheriff's Office - Fiscal Year 2016 Michigan Medical Marihuana Operation and Oversight - Grant Acceptance M.R. - 05/05/2016 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #16104 - City of Troy M.R. #16105 - City of Rochester Hills M.R. #16107 - Township of Addison M.R. #16097 - 05/05/2016 Economic Development and Community Affairs - Renewal of Oakland County Microloan Program M.R. #16100 - 05/05/2016 Public Services/Medical Examiner Office - Position Changes and Fee Reallocation 70,000.00 $ 117,375.00 1,692.00 203,209.00 162,068.00 19,663.00 $ 384,940.00 $ 200,000.00 13,711.00 69 FY 2016 BUDGET AMENDMENTS MR. #16101 - 0510512016 Sheriff's Office - Contract Amendment #1 for Law Enforcement Services for the Oakland County Parks & Recreation Commission 2016 M.R. #16125 - 0511812016 Board of Commissioners - Funding of Lock-It-Up Oakland Campaign to Promote Safe Storage of Firearms M.R. -05118/2016 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #16126 - Charter Township of Springfield M.R. #16119 - 05/18/2016 Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Township of Addison 2016 M.R. #16120 - 05/18/2016 Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Orion 2016 4,266.00 , 5,000.00 32,924.00 35,166.00 48,778.00 MR. - 06/16/2016 Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance) M.R. #16141 - Township of Rose $ 20,116.00 M.R. #16142 - Charter Township of Oakland $ 41,697.00 61,813.00 M.R. #16148 - 06/16/2016 Management & Budget FY 2016 Second Quarter Report Adjustments to Sheriff's Office Adjustments to Economic Development and Community Affairs Adjustments to Non-Departmental MR. #16154 - 06/16/2016 Sheriff's Office - Contract for Police and Fire Dispatch Services for the City of Auburn Hills 2016 - 2018 and Creation of New Division, Unit and Positions M.R. #16155 - 06/16/2016 Facilities Management! Facilities Planning and Engineering - Priority 2 Building Security Enhancements Project M.R. #16137 - 06/16/2016 Human Resources Department - Creation of Parental Leave Benefits and Policy $ 14,423.00 $ 27,052.00 $ 600,000.00 $641,475.00 81,047.00 $ 5,468,500.00 22,000.00 TOTAL AMENDED BUDGET AS OF 06/30/2016 $ 445,242,168.08 70 COUNTY OF OAKLAND FY 2016 THIRD 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 $15,800,000.00 (91,200,000.00) REVENUES Charges for Services Other Revenues Total Revenues 817,000,000.00 $17,000,000.00 884,000.00 884,000,00 $17,884,000.00 $17,884,000.00 -7.06% Unfav. Interest on Delinquent Taxes ($1,700,000), partially offset by favorable Collection Fees $200,000 and Interest on Penalty $300,000 all due to the lower number of delinquent parcels turned over to County Treasurer. 5.00% Fav. Years Adjustments $44,200 due to interest charges on older delinquencies, Michigan Tax Tribunal, July and December Boards of review decisions. 899,700.00 44,200.00 $16,699,700.00 ($1,155,800.00) -6.46% OPERATING EXPENSES Personnel Expenditures Operating Expenditures $ 193,692.00 332,700.00 $ 189,204.00 $ 174,604.00 332,700.00 260,100.00 14,600.00 7.72% Fay. Salaries and Fringe Benefits based on actual usage. 72,600.00 21.82% Fav. Professional Services $80,000 and Prof Svcs - Financial Consultant $10,000 due to less than anticipated use. Partially offset by unfavorable Indirect Costs ($19,700) due to actual charges determined after budget finalization. Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GF - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES* Total Net Assets - Beginning Total Net Assets - Ending 168,750.00 168,750.00 136,750.00 32,000.00 18.96% Fay. related to lower debt interest rates/level of debt. 3,419,698.00 3,419,698.00 3,419,698.00 0.00% 10,800,000.00 10,800,000.00 10,800,000.00 0.00% 1,596,500.00 1,596,500.00 1,596,500,00 0.00% 1,862,400.00 1,862,400.00 1,862,400.00 0.00% 1,328,300.00 1.328,300.00 1,328.300.00 0.00% $ 19,006,898.00 $ 19,006,898.00 $ 19,006.898.00 0.00% $ 19,702,040.00 $ 19,697,552.00 19,578,352.00 $ 119,200.00 0.61% ($1 818 040.00) ($1,813,552.00) ($2,878,652.00) (81,036,600.00) $202,820,870.47 $199,942,218.47 Ending FY 2015 Designated Net Positions**: NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Delinq Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Net Position Total Net Position - Ending $36,383,006.00 159,217,116.45 7,220,748.02 ($2,878.652.00) $199.942.21 8.47 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 71 COUNTY OF OAKLAND FY 2016 THIRD 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 $452,300.00 ($50,000.00) -9.95% - Unfav. Administration Fees ($50,000) due to decreased activity. OPERATING EXPENSE 721,261.00 649,833.00 429,051.00 $220,782.00 33.98% - 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) $23,249.00 $170,782.00 -115.76% NON-OPERATING REVENUE (EXPENSE) 1,000.00 1,000.00 700.00 ($300.00) -30.00% TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($217,961.00) ($146,533.00) $ 23,949.00 $170,482.00 TRANSFERS OUT TOTAL NET INCOME (LOSS)" ($217,961.00) ($146,533.00) $23,949.00 $170,482.00 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDiNG 123,170.59 $147,119.59 " Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 72 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (60800) OPERATING REVENUE $ 9,272,581.00 $ 9,676,581.00 $ 9,876,581.00 $ 200,000.00 2.07% Fay. Variances are based on historical use. Entrance Fees Gen Admission $50,000, Greens Fees $50,000, Rental Golf Carts $50,000 and Fees Camping $50,000. OPERATING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) $ 24,283,545,00 $ 23,640,114.00 $ 23,440,114.00 $ 200,000,00 0.85% Unfav Ad) Prior Years Expense ($49,400) due to expensing of a CIP#2388 which is to be funded from the operating budget. Fay. variances are based on historical use which usage may change due to seasonal conditions. Special Event SuppRes $20,600, Building Maintenance $60,000, Grounds Maintenance $60,000 and General Program Administration $108,800. $ (15,010,964.00) $ (13,963,533.00) $ (13,563,533.00) 5 400,000.00 2.86% $ 12,669,550.00 $ 12,819,550.00 $ 12,668,95100 $ (150,600.00) -1.17% Unfav. Property Tax Levy ($145,600) based on actual collections; 98.62% of budgeted revenues have been received to date, $12,229,390.69. Loss on Sale of Equipment, ($21,337). Fay Refund Prior Years Expenditure and Prior Years Revenue, $16,341 stemming from a refund to correct services paid twice and a refund from a Glen Oaks golf outing. TOTAL INCOME BEFORE TRANSFERS $ (2,341,4-14.00) $ (1,143,983.00) $ TRANSFERS IN $ - S $ TOTAL NET INCOMEJPLANNED USE OF BALANCE (LOSS)" $ (2,341,414.00) 5 (1,143,983.00) $ (894,683.00) $ 249,400.00 21.80% (894,563.00) S 249,400.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS- ENDING $ 94,216,005.08 $ 93,321,423.08 73 COUNTY OF OAKLAND FY 2016 THIRD 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 837,918,534.00 838,380,415.00 $35,496,526.00 ($2,883,889.00) -7.510/ Unfav - Reimbursement Salaries ($3,504,460) due to unallocated payroll charges for turnover and vacant positions offset in Salaries and Fringes. Fay - Reimbursement General $600,000 a result of increased allocation base allocated to special revenue and proprietary funds. Fav - Equipment Rental $20,571 due to under estimate of billabie equipment charges. Outside 171,000.00 171,000.00 171,000.00 $0.00 0.00% Total Revenue 38,089,534.00 38,551,415.00 35,667,526 00 (2,883,889.00) -7.48% 7.95% Fay - Salaries $2,067,760 and Fringes $1,436,700 due to turnover and vacant positions. Fav - Drain Equipment Labor $140,000 and Drain Equipment $10,000 due to a decrease in the amount of rebill projects. Fay - Indirect Cost $50,000 due to a roll forward credit reduced the expense to zero. Fay - Depreciation Vehicles $47,434 and Depreciation Buildings $8,620 based on projected depreciation schedule. Fav - Office Supplies $12,200, Equipment Maintenance $7,500, Natural Gas $5,000, Electric Service $3,000 and Water and Sewage Charges $1,500 a result of actual spending being less than budget projection. Unfav - Adjustment Prior Years Expense ($382,450) due to Stormwater, Asset Management and Wastewater (SAW) Common-To-All project adjustment; reversal of non capital related items. Unfav - Material and Supplies ($100,000) and Drain Equipment Materials ($9,500) the result that the budget needs to be updated for these items being tracked through Collaborative Asset Management System (CAMS). Unfav - Maintenance Contract ($35,000) a result that a budget needs to be developed for Supervisory Control and Data Acquisition (SCADA) system maintenance contract charges. Unfav - Info Tech Operations ($146,787), Small Tools ($25,000), Info Tech Development ($23,000), Shop Supplies ($11,600), Equipment Repair Motor Vehicle ($10,000), Depreciation Equipment ($6,839), Computer Supplies ($5,000), Maintenance Supplies ($2,500), Travel Conference ($2,000) and Garbage Rubbish Disposal ($1,000) the result of actual spending being more than budget projection. OPERATING EXPENSES 38,424,430.00 38,077,718.00 35,048,680.00 3,029,038.00 74 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AM ENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE (334,896.00) 473,697.00 618,846,00 145,149.00 30 64% NON-OPERATING REVENUE/(EXPENSE) 719,167.00 719,157.00 573,744.00 (145,423.00) -20.22% Unfav - Capital Contributions State Grants ($166,928) adjustment for SAW Grant hardware and software not eligible for grant reimbursement. Unfav - Gain on Sale of Vehicles ($10,000) the result of sales for these items at county auction being less than anticipated budget projection. Fav - Income from Investment $17,000 the result of fund earning a return due to a positive cash balance. Fav - Gain on Sale of Equipment $7,500 the result of sales for these items at county auction being more than anticipated budget projection. Fay - Interest Expense $4,500 a result of the decreasing principal balance and decrease in variable interest rate related to the Drain Equipment Storage Building. Fay - Other Non Operating Revenue $2,505 a result of scrap equipment and meter sales. TRANSFER IN 0.00% TRANSFERS (OUT) 194,238.00 194,238.00 0.00% NET REVENUES OVER (UNDER) $384,271.00 $998,626.00 $998,352.00 ($274.00) EXPENSES TOTAL NET ASSETS - BEGINNING 12,049,342.46 TOTAL NET ASSETS - ENDING $13,047,694.46 75 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 10,196.00 $ 10,198.00 $ 10,198.00 Inside Revenue 2,706,882.00 2,706,882.00 2,657,982.00 48,900.00) -1.81% Unfav. due to rebills to departments lower based on actual premiums paid, offset by decrease in expense. Total Operating Revenue $ 2,717,080.00 $ 2,717,080.00 $ 2,668,180.00 $ (48.900.00) -1.80% OPERATING EXPENSE $ 3,761,440.00 $ 3,750,290.00 $ 2,758,190.00 $ 992,100.00 26.45% - Fay. due to actual premiums less than expected due to insurance market fluctuations and rates, offset by decrease in revenue. CLAIMS PAID 769,400.00 769,400.00 1,270,000.00 (500,600.00) -65.06% Unfav. due to timing and claim amounts more than anticipated. TOTAL OPERATING EXPENSES $ 4,530,840.00 $ 4,519,690.00 $ 4,028,190,00 $ 491,500.00 10.87% OPERATING INCOME (LOSS) (1,813,760.00) (1,802,610.00) (1,360,010.00) 442,600.00 -24.55% NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 110,500.00 (39,500.00) -26.33% Unfav. due to lower than expected available cash balance. NET REVENUES OVER+(UNDER) EXPENSES $ (1.663.760.00) $ (1.652,610.00) (1,249,510.00) $ 403,100.00 TOTAL NET POSITION BEGINNING 7,786,719.00 TOTAL NET POSITION - ENDING 6,537.209,00 76 200,000 1,370,200 976,700 100,000 712,000 97,400 460,000 2,400,000 600,000 200,000 1,370,200 976,700 100,000 712,000 97,400 460,000 2,400,000 500,000 15,300,000 15,300,000 16,000,000 35,125,000 35,125,000 35,500,000 9,630,000 9,630,000 10,000,000 3,082,000 192,500 2,816,000 3,107,000 500,000 570,800 5,100,000 200,000 730,000 18,000 1,500 300,000 115,000 105,000 20,000 6,000 10,000 3,082,000 192,500 2,816,000 3,107,000 500,000 570,800 5,100,000 200,000 730,000 18,000 1,500 300,000 115,000 106,000 20,000 6,000 10,000 3,500,000 329,000 2,900,000 3,307,000 470,000 570,800 5,100,000 138,000 1,123,000 13,000 1,200 390,000 115,000 116,000 400,000 20,000 17,500 12,900 10,000 FRINGE BENEFITS FUND 67800 ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FY2016 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 28,950,911 3,000,000 11.56% - Favorable due to projected revenue more than budget projection after reduction of retirement rate effective with the pay period beginning December 26, 2015 in an effort to reduce the equity position of the Fringe Benefit Fund. 3,000,700 59,000 2.01% - Favorable due to projected revenue more than budget projections. 230,000 50,000 27.78% 590,000 (460,090) -43.81% - Unfavorable duo to projected revenue less than budget projections. Offset by favorable expense. 16,500,000 300,000 1.85% - Favorable due to projected revenue more than budget projections - increase of new hires who participate in the Defined Contribution Plan, Offset by unfavorable expense. 33,999,600 25,950,911 2,941,700 2,941,700 180,000 180,000 1,050,000 1,050,000 16,200,000 16,200,000 OPERATING REVENUE RETIREES MEDICAL - VESA DEBT RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION - PTNE DEFERRED COMPENSATION-MATCH DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PINE EMPLOYEE IN-SERVICE TRAINING EMPLOYEE BENEFITS UNIT FLEX BENEFIT PLAN WELLNESS UNIT FRINGE BENEFITS TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE INSURANCE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME EXT - FLEX BEN MEDICAL - EMPLOYEE EXT - MEDICAL INSURANCE EXT - PRESCRIPTION DRUG REBATES EXT - DENTAL INSURANCE EXT - VISION INSURANCE EXT - FLEX BEN LIFE INSURANCE 200,000 1,400,000 1,000,000 100,000 712,000 99,700 460,000 2,580,000 425,000 0,00% 29,800 217% 23,300 2.39% 0,00% 0.00% 2,300 023.006//: 180,000 7.60% - Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. (75,000) -15.00% - Unfavorable due to projected revenue less than budget projections. 700,000 4.58% - Favorable due to projected revenue more than budget projections - increase in new hires. Offset by unfavorable expense. 375,000 1.07% - Favorable due to projected revenue more than budget projections. 370,000 3.84% - Favorable due to projected revenue more than budget projections. Partially offset by unfavorable expense. 418,000 13.56% - Favorable due to projected revenue more than budget projections. 136,500 70.91% - Favorable due to projected revenue more than budget projections. 84,000 2.98% - Favorable due to projected revenue more than budget projections. Offset by unfavorable expense. 200,000 6.44% - Favorable due to projected revenue more than budget projections. (30,000) -6..0000; 0: - 0.00% (62,000) -31.00% Unfavorable due to projected revenue less than budget projections. Offset by favorable medical expense. 393,000 53.84% - Favorable due to projected revenue more than budget projections. (5,000) -27.78% (300) -20.00% 90,000 30.00% - Favorable due to projected revenue more than budget projections. Partially offset by unfavorable group life insurance revenue. EXT FLEX BEN DENTAL INSURANCE EXT - FLEX BEN VISION INSURANCE EXT - FORFEITURE DC PLAN EXT - FORFEITURE OF DEPOSITS EXT - PREMIUM ADJUSTMENT EXT - TRAINING & WELLNESS EXT - OTHER REVENUE - ICMA REBATES TOTAL REVENUE - 0,00% 10,000 9.52% 400,000 0.00% - Favorable due to increase value of ICMA forfeiture account. - 0.00% 11,500 191.67% 12,900 0.00% - 0.00% 138,116,400 130,067,711 136 280,711 6,213,000 4.78% 77 FRINGE BENEFITS FUND 67800 ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FY2016 VARIANCE FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINC. 22,200,000 22,200,000 22,200,000 0,00% RETIREES MEDICAL - VESA DEBT INT/AGING 11,799,600 11,799,600 11,799,600 - 0.00% RETIREMENT ADMINISTRATION 3,121,700 3,108,126 3,061,126 47,000 1.51% DEFERRED COMP-COUNTY PMTS (MATCH) 1,050,000 1,050,000 590,000 460,000 43.81% - Favorable due to projected costs less than budget projections. Offset by unfavorable revenue. DEFINED CONTRIBUTION PLAN 16,200,000 16,200,000 16,500,000 (300,000) -1.85% - Unfavorable due to projected costs more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by favorable revenue. 0.00% 5.11% - Favorable due to two undertilled positions and one position vacant for four months before underfilling, and projected Special Event costs less than budget projections. 0.00% 6.63% - Favorable due to two under-Flied positions and expected Professional Services costs. 11.50% 32.42% - Favorable due to projected Wetness Screening and Special Event Program costs less than budget projections. DEFINED CONTRIBUTION PLAN - PTNE 200,000 200,000 200,000 EMPLOYEE IN-SERVICE TRAINING 1,020,200 1,008,250 955,750 51,500 IN-SERVICE TRAINING - INFO TECH 350,000 350,000 350,000 EMPLOYEE BENEFITS UNIT 976,700 965,582 901,582 64,000 FLEXIBLE BENEFIT PAYMENTS 100,000 100,000 88,500 11,500 WELLNESS PROGRAM 712,000 709,165 479,265 229,900 MEDICAL INSURANCE PRESCRIPTION COVERAGE 97,400 94,649 96,649 (2,000) -2.11% 460,000 460,000 460,000 _ 0.00% 2,400,000 2,400,000 2,580,000 (180,000) -7.50% - Unfavorable due to projected costs more than budget projections. revenue. 800,000 800,000 828,500 - Unfavorable due to projected costs more than budget projections hires. Offset by favorable revenue. 39,690,000 39,690,000 38,675,000 1,015,000 2.56% - Favorable due to projected costs less than budget projections. 10,280,000 10,280,000 10,500,000 (220,000) -2.14% - Unfavorable due to projected costs more than budget projections. revenue. ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY 15,300,000 15,300,000 16,000,000 (28,500) -3.56% (700,000) -4.58% Offset by favorable - increase in new Offset by favorable DENTAL INSURANCE 3,190,000 3,190,000 3,190,000 0.00% 299,000 500,000 208,800 50,000 388,000 385,000 17,000 392,000 138,067,711 3,106,539 2,213,539 281,000 380,000 208,800 73,000 352,000 339,000 17,000 77,600 136.388,911 2,916,000 2,816,000 2,990,000 VISION INSURANCE 299,000 DISABILITY INSURANCE WORKERS COMPENSATION 3,113,000 UNEMPLOYMENT COMPENSATION 500,000 CH1LD CARE FACILITY 208,800 HEALTH INSURANCE PREMIUM TAX 50,000 REINSURANCE FEES 388,000 MICHIGAN HICAA TAX 385,000 PATIENT CENTERED OUTCOME RESEARCH 17,000 INDIRECT COSTS 392,000 TOTAL EXPENSE 138,116,400 18,000 6.02% (174,000) -5.18% - Unfavorable due to projected costs more than budget projections. Partially offset by favorable revenue. 893,000 28.75% - Favorable due to one vacant position and the Workers Compensation Claims projected costs less than budget projections. 120,000 24.00% Favorable due to projected costs less than budget projections. 0.00% (23,000) -46.00% 36,000 9.28% 46,000 11.95% 0.00% 314,400 80.20% - Favorable due to actual charges developed after budget finalization. 1,678,800 1.22% NET REVENUE OVER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 0.00 (8.000,000.00) (108,200) 7,891.800 69,433,308 69,325.108 78 COUNTY OF OAKLAND FY 2018 THIRD 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 (6s&0o) OPERATING REVENUE $4,316,430.00 84,316,400.00 $4,539,500.00 $223,100.00 5.17% Fay. T Hangar Rental $128,700 due to an increase in the number of T Hangar's being leased, Land Lease $96,500 due to an increase in land leases, Car Rental Concessions $27,000 due to increased car rentals, Aviation Gas $24,800 due to higher than anticipated gas concessions, Miscellaneous $23,900 due to Airport Expo sponsorship fees and exhibitor registration fees, and Landing Fees $8,000 due to higher traffic at Fixed Based Operators located on Airport property; Unfav. Reimb US Customs Service ($82,900) due to fewer international flights needing services by Customs (offset by favorable US Customs Service Expense $55,000) and Tie Down ($2,900) due to less than expected tie down revenues. OPERATING EXPENSE 6,836,677.00 6,795,442.00 6,402,242.00 393,20100 5.79% Fav. Personnel $241,700 due to two under filled positions, summer help arid emergency salaries not used, and less than expected hospitalization and retirement costs, Indirect Costs $75,000 due to actual charges being developed after budget finalization, US Customs Services $55,000 due to fewer international flights needing services by customs (offset by unfavorable Reimb US Customs Service), insurance Fund $48,700 due to actual premiums less than expected due to insurance market fluctuations and rates, Grounds Maintenance $40,000 due to less than anticipated grounds maintenance costs, Water and Sewer Charges $32,200 due to less than anticipated water and sewer charges, Maintenance Supplies $21,100 due to fewer maintenance supply purchases, Electrical Service $10,503 due to lower energy costs, Gasoline Charges $10,000 due to lower gasoline costs, Building Maintenance Charges $6,200 due to less than anticipated maintenance needs, Depreciation Equipment $2,800 due to assets being fully depreciated. 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 Roads and Parking Lots ($30,700) due to the closing of a capital project, Equipment Maintenance ($14,500) due to increased costs to maintain aging equipment, Grounds Supplies ($13,000) due to asphalt and sprinkler repairs, Electrical Supplies ($9,400) due to modifications to maintenance/Aircraft Rescue Fire Fighting building and runway/taxiway light repairs, Firefighting Supplies ($8,400) due to the replacement of firefighting supplies and seven sets of turn-out gear that are due to expire, Ad) Prior Years Exp ($7,600) due to invoices received for prior years services, Depreciation Land Improvements ($4,800) due to the closing of a capital project, Sponsorship ($2,000) to sponsor Economic Development - Emerging Sectors for the Sky's The Limit event, Drain Equipment ($2,000) due to Drain project to repair a sinkhole that caused a taxiway to collapse, Workshops and Meetings ($1,500) due to meetings held for the Airport Expo event, Dry Goods and Clothing ($1,000) due to the purchase of gate access cards and supplies for tenant access to T Hangar area. NET OPERATING INCOME (LOSS) ($2,520277.00) ($2,479,042.00) ($1,862,742.00) $616,300.00 -24.86% NON-OPERATING REVENUE (EXPENSE) 145,00103 145,000.00 154,500.00 9,500.00 6.55% - Fay. Refund Prior Years Expenditure $6,000 due to State reimbursement for grant project expenses paid in prior years and income from Investments $3,500 due to higher than expected interest rates. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($2,375,277.00) ($2,334,042.00) $ (1,708,242.00) $625,800.00 79 TRANSFERS IN CAPITAL CONTRIBUTION 0.00 0.00 010,000.00 5915,500.00 - Fav. Capital Contributions - Federal Grants $763.600 due to Federal contributions for capital grants, Federal grants $99,900 due to interest recovery on Economic Recovery Act Bond and Capital Contributions - State Grants $52,100 due to State contributions for capital grants. TOTAL NET INCOME (LOSS) (52,375,277.00) (52,334,042.00) 5 (792,742.00) $1.$41.300.00 TOTAL NET ASSETS - BEGINNING $ 78.457,034.51 TOTAL NET ASSETS - ENDING 577,674.292.51 80 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES MOTOR POOL FUND 66100 ADOPTED BUDGET AMENDED BUDGET FY2016 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE: Outside Revenue 142,000.00 $ 142,000.00 $ 123,000.00 $ (19,000.00) -13.38% - Unfav. Ext. Warranty Reimbursement ($29,500) due to fewer claims, Ext-Productive Labor Rev ($21,500) due to lower than expected labor costs associated with City, Village, and Township vehicle repairs; Fay. Ext. Litigation Settlements $20,000 for Settlement in Antitrust Litigation Suit, Ext-Other Revenue $10,000 due to higher than expected subrogations payments, and Ext-Parts and Accessories Rev $2,000 due to higher than anticipated parts and accessories associated with City, Village, and Township vehicle repairs. Inside Revenue 8,798,539.00 9,087,751.00 7,829,651.00 $ (1,258,100.00) -13.84% - Unfav. Gasoline Oil Grease Charges ($1,233,000) due to lower fuel costs (offset by favorable Gasoline expense) and Leased Equipment ($142,000) based or actual activity trends to date; Fey. Productive Labor $100,000 due to new vehicle builds and vehicle repairs handled in-house; and Sublet Repairs $16,900 due to fleet expansion within various departments. Total Revenue OPERATING EXPENSE $ 8,940,539.00 9,278,414.00 $ 9,229,751.00 $ 7,952,651.00 $ (1,277,100.00) 9,457,009.00 8,172,909.00 $ 1,284,100.00 13.58% - Fay, Gasoline Charges $1,259,600 due to lower fuel costs (offset by unfavorable Gasoline Oil Grease Charges revenue), Personnel $97,400 due to three underffiled positions and lower than expected Retirement and Hospitalization costs, Sublet Repairs $93,000 due to more vehicles being repaired in house, Parts and Accessories $82,000 due to lower than expected expenses, Expendable Equipment $80,000 due to fewer used vehicle purchases than expected, Tires and Tubes $40,500 due to fewer tire replacements than expected, Insurance $22,400 due to actual premiums less than expected due to insurance market fluctuations and rates, Maintenance Contract $15,800 due to lower than expected contract costs, Travel and Conference $7,300 due to lower travel expenses than expected; offset by Unfav. Depreciation Vehicles ($338,300) due to additional vehicles purchased, Indirect Costs ($37,200) due to actual charges being developed after budget finalization, Insurance Reserve Expense (15,000) due to higher costs associated with garage owned vehicles involved in accidents, Auction Expense ($13,000) due to higher than expected expenses associated with vehicles sold at auction, Shop Supplies ($8,200) due to the need for additional shop supplies, and Car Wash ($5,000) due to an increase in the number of car washes for County owned vehicles. OPERATING INCOME (LOSS) $ (337,875.00) $ (227,258.00) $ (220,258.00) $ 7,000.00 NON-OPERATING REVENUE (EXPENSE) 235,000.00 235,000.00 455,300.00 $ 220,300.00 93.74% - Fay. Gain on Sale of Vehicles $231,300 due to proceeds from vehicles sold at auction; Unfav. Income from Investments ($14,800) due to lower than expected interest rates. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS iN / (OUT) NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.) $ (102,875.00) $ 7,742.00 $ 235,042.00 $ 227,300.00 118,886.00 453,191.00 453,191.00 $ $ 16,010.00 $ 460,933.00 688,233.00 5 227,300.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 8,727,729.95 $ 9,415,962.95 81 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 519,400.00 $ 519,400.00 $ 719,400.00 $ 200,000.00 25,113,789.00 25,053,789.00 25,003,789.00 (50,000.00) $ 25,633,189.00 $ 25,573,189.00 $25,723,189.00 $ 150,000.00 $ 27,457,697.00 $ 27,155,547.00 $26,015,547.00 $ 1,140,000.00 $ (1,824,508.00) $ (1,582,358.00) $ (292,358.00) $ 1,290,000.00 38.51% - Fay, External - Other Revenue primarily due to subrogation payment for property damage and debris removal. -0.20% Unfav. Maintenance Dept Charges based on department requests. 0.59% 4.20% -Fav. Natural Gas $650,000 due to purchasing natural gas from third party sources, mild weather conditions, and lower market prices; Salaries and Fringe Benefits $575,000 due to underfilled/vacant positions; Electrical Service $250,000 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); Motor Pool Fuel Charges $40,000 based on actual usage. Partially offset by unfav. IT Development ($115,000) due to Collaborative Asset Management System (CAMS) mobile, CAMS upgrade, infrastructure and GIS, and building management system; IT Operations ($100,000) due to CAMS software maintenance; Custodial Supplies ($100,000) and Material & Supplies ($100,000) based on actual usage; as well as Adj Prior Years Exp ($50,000) due to adjustment of sewage charges. NON-OPERATING REVENUE 100,000.00 $ 100,000.00 $ 100,000.00 $ 0.00% TRANSFERS IN - $ - $ - $ 0.00% TRANSFERS OUT (18,761.00) $ (18,761.00) $ (18,761.00) $ 0.00% NET REVENUES OVER(UNDER) EXPENSES* $ (1,743,269.00) $ (1,501,119.00) $ (211,119.00) $ 1,290,000.00 TOTAL NET ASSETS- BEGINNING TOTAL NET ASSETS- ENDING $ 8,981,062.19 $ 8,769,943.19 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 82 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST FAW(UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology Operations (63600) OPERATING REVENUES; Outside 51,772,148.00 $1,772,148.00 $2,323,848.00 $551,700.00 31.130/. Fay. Enhanced Access Fees $497,100 and Managed Print Services $62,000 due to higher than anticipated usage. Offset by unfavorable Deferred Land File Tax ($5,300) due to less than anticipated use and Reimb Equalization Services ($2,100) due to reduction in external customer requests. Inside 24,790,978.00 24,866,811.00 24,286,711.00 (580,100.00) -2.33% Unfav. OC Depts Development Support & Non Governmental Development ($560,000) and OC Depts Operations & Non Governmental Operations ($43,800) due to rates remaining at prior year levels & limited resources available to complete development due to vacancies. Also unfavorable, Equip Rental ($3,700) due to decreased rebills to departments for maintenance charges on IT Office Equipment items, Offset by favorable CLEMIS Operations $25,800 due to actuals higher than anticipated and County Auction TOTAL OPERATING REVENUE $26,563,126.00 $26,638,959.00 $26,610,559.00 ($28,400.00) -0.11% OPERATING EXPENSES $35,057,083.00 $35,370,483.00 $32,376,983.00 $2,993,500.00 8.46% - Fav. Salaries & Fringes $1,536,900 due to vacant positions; Expendable Equipment $1,015,700 for equipment replacement; Depreciation $1,002,500 for IT capital projects in progress not fully operational; Equipment Maintenance $396,200 due to lower than anticipated hardware maintenance costs; Indirect Cost $214,400 due to actual charges being developed after budget finalization; Communications $211,800 due to rate reductions. Internal Services overall favorability of $400 primarily due to: Motor Pool Fuel Charges $10,000, Telephone Communications $6,100 and Leased Vehicles $3,700 due to lower than anticipated use; offset by =lay, Insurance Fund ($11,100) and Maintenance Dept Charges ($8,200) due to actuals higher than budget. Contracted Services $68,100, Printing $57,700 and Mileage $2,400 based on less than anticipated use. Offset by unfav. Professional Services (61,316,700) for previously approved IT projects, a budget amendment is recommended to adjust the account for projects previously approved in prior year; Software Maint ($106,400) due to timing of software support; Charge Card Fees ($53,500) for increased credit card activity and Supplies ($36,000) based on usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($8,493,957.00) ($8,731,524.00) ($5,766,424.00) $2,965,100.00 NON-OPERATING REVENUE 105,500.00 105,500.00 102,900.00 (2,600.00) -2.46% Unfav. Interest Income due to lower rates and cash balance than anticipated. TRANSFERS IN 3,906,676.00 4,625,281.00 4,525,281.00 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) EXP* ($3,136.617.00) ($2,755,579.00) $206,921.00 $2,962,500.00 TOTAL NET ASSETS - BEGINNING 26,588,39597 TOTAL NET ASSETS - ENDING $26,795,316.97 'Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 83 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET FORECAST 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 2,823,708,00 $2,758,008.00 (66,700.00) -2.33% Unfav. Sale of Phone Internal due to decreased usage. -2.39% 17.14% Fay. Depreciation $342,300 based on projected depreciation schedules; Indirect Cost $163,800 due to actual charges determined after budget finezation; Sublet Repairs $49,400 due to lower than anticipated repair volume; Professional Services $21,600 due to lower than anticipated contract rates; Expendable Equipment $20,200 due to decreased demand for equipment replacements; Maintenance Equipment $12,200 due to lower than anticipated contract rates; Tower Charges $12,200 due to decreased pager usage; Travel $5,000 due to efforts to reduce costs; Voice Mail $700 due to lower than anticipated costs and Internal Services $200 primarily due to Motor Pool Charges based on actual usage and costs. Unfav. Communications ($35,000) due to increased activity and Equip Maintenance ($14,000) due to maintenance costs being higher than the budget projection. 28.67% Fay. primarily due to Interest Income; higher cash balance than anticipated. 0.00% 0.00% TOTAL OPERATING REVENUE 52,835,224.00 $2,835,708.00 $2,767,808.00 ($67,900.00) OPERATING EXPENSES $3,383,950.00 $3,376,053.00 $2,797,453.00 $578,600.00 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($548,726.00) ($540,345.00) ($29,645.00) $510,700.00 NON-OPERATING REVENUE 30,000.00 30,000.00 38,600.00 8,600.00 TRANSFERS IN TRANSFERS (OUT) NET REV DVER(UNDER) EX!'" ($518,726.00) ($510,345.00) $8,955.00 $519,300,00 TOTAL NET ASSETS - BEGINNING 4,343,776.83 TOTAL NET ASSETS - ENDING $4,352,731.83 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. COUNTY OF OAKLAND FY 2016 THIRD 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 - CLEMIS (53509) OPERATING REVENUES; Outside $4,142,303.00 $4,142,303.00 $4,762,103.00 $619,800.00 14.96% Fay. Rebilled Charges $449,200 billed to Tier 2.5 & 3.0 agencies for connectivity costs; Access Fees Oakland $80,500 due to updated law enforcement Full Time Equivalent count used for billing; CLEWS Crash $49,900, CLEWS Citation $35,300, CLEWS Parking $6,400 and Crime Mapping $2,800 due to increased usage by Oakland and non-Oakland agencies. Partially offset by unfav. Maintenance Contracts ($4,400) due to Livescan maintenance after warranty. -19.27% Unfav. Service Fees ($308,900) based on actual billing for Computer Aided Dispatch (CAD) expense charge directly to Radio Fund and Reimb General ($93,900) based on actuals for CLEMIS staff supporting Sheriff projects. Offset by fay. In-Car Terminals Internal $300 due to Mobile Data participation count higher than budget projection. 3.49% 3.34% Fay. Depreciation $1,036,600 based on projected depredation schedules; Salaries & Fringe Benefits $938,800 due to vacancies; Internal Services $99,700 primarily due to IT Development based on actual usage; Communications $87,500 due to actual costs less than anticipated; Supplies $3,700 and Printing $2,000 based on actual usage. Offset by unfav. Rebillable Services ($458,500) based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Professional Services ($879,000) due to higher than anticipated contractual costs for staffing services for an additional programmer; Software Maintenance ($229,200) due to additional software purchases in excess of budget projections; Bank Charges ($208.800) due to cost of Papal services for E-Commerce transactions; Indirect Cost ($34,500) due to charges determined after finalization of the budget; Equipment Maintenance ($13,500) due to cost of repairs and Travel ($1,200) due to usage. Inside 2,086,815.00 2,088,288.00 1,685,788.00 (402,500.00) TOTAL OPERATING REVENUE $6,229 118.00 $6,230,591.00 $6,447,891.00 $217,300.00 OPERATING EXPENSES $10,400,915.00 $10,287,674.00 $9,944,074.00 $343,600.00 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION ($3,496,183,00) $560,900,00 108,800,00 73,800.00 210.86% Fay. primarily due to Interest Income; higher cash balance than anticipated. 2,044,186.00 0.00% 0,00% 103,400.00 (46,600.00) 0.00% ($4,171,797.00) ($4,057,083.00) 35,000.00 35,000.00 2,044,186,00 2,044,186.00 150,000.00 150,000,00 NET REV OVER(UNDER) EXP' ($1,942,611.00) ($1,827,897.00) ($1,239,797.00) $588,100 00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 18,970,019.70 $17,730.222.70 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. 85 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2016 FORECAST VARIANCE FAW(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside 56,995,000.00 $6,995,000.00 67,003,500.00 $8,500.00 0.12% Fav. Antenna Site Management $32,100 due to updates in rental contracts offset by untav. E-911 Surcharge ($19,400) 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 Inside 456,788.00 456,788.00 528,088.00 71,300.00 15.61% Fay. Parts Access $31,900 due to reimbursement by participating agencies for equipment replacement; Productive Labor $26,800 due to Mobile Data Computer repairs for OC Agencies and Leased Equip $12,600 due to higher than anticipated non-public safety users of the new system. TOTAL OPERATING REVENUE $7,451,788.00 $7,451,788.00 $7,531,588.00 $79,800.00 1.07% OPERATING EXPENSES NET LNCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) $13,399,533.00 $13,429,162.00 $12,282,462.00 $1,146,700.00 (65,947,745.00) ($5,977,374.00) ($4,750,874.00) $1,226,500.00 180,000.00 180,000,00 166,200,00 91,464.00 91,464.00 486,000.00 486,000.00 486,000.00 8.54% Fav. Depreciation $501,900 based on projected depreciation schedule; Internal Services $365,100 primarily due to Info Tech CLEWS based on usage; Expendable Equipment $83,900 and Professional Services $32,600 and due to CAD Upgrade project enhancements; Salaries & Fringe Benefits $99,300 due to vacancies; Equipment Maintenance $47,700 due to maintenance costs of the radio system; Special Projects $37,900 due to timing of projects including tower painting; Tower Charges $20,600 for tower rental agreements; Utilities $32,400, Travel $21,500 and Software $18,500 due to the timing of the Emergency Services IF Network project. Partially offset by unfav. Communications ($65,100) 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 and Supplies ($14,400) due to usage. (13,800,00) -7.67% Unfav. Interest Income due to lower rates and cash balance than anticipated. 0.00% 0.00% CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP" ($5281745_00) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS ENDING ($5,219,910.00) ($4,007,210.00) $1.212,700.00 41,379,447.63 $37,372,237.63 0.00% Please note that in the Adopted Budget (Rne-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 86 COUNTY OF OAKLAND FY 2016 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET Fire Records Management ( 63100) OPERATING REVENUES: Outside $196,587.00 AMENDED BUDGET $196,587.00 FY 2016 FORECAST $205,187.00 VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $8,600.00 437% Fay, primarily due to Outside Agencies participation due to the timing of implementation of anticipated new member agencies. TOTAL OPERATING REVENUES $196,587.00 $196,587.00 $205,187.00 $8,630.00 4.37% OPERATING EXPENSES $735,089.00 $1,691,828.00 $1,245,728.00 $396,130.00 24.13% Fay. Professional Services $416,200 due to lower than anticipated contractual costs; Depreciation $63,300 based on projected depreciation schedule; Salaries & Fringes $22,900 due to vacancies; Communications $18,100 due to decrease in connectivity rates; Expendable equipment $7,000 due to the timing of equipment purchases made by tech support for maintaining the system; Software Maintenance $6,500 due to decrease in maintenance costs and Travel $5,000 due to reduction in traveling to conferences. Offset by unfav. Internal Services ($129,900) primarily due to IT Development ($137,000) partially offset by fay. IT Operations $7,100 based on actual usage and Indirect Cost ($13,000) due to actual charges determined after budget finalization. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($538,502.00) ($1,445,241.00) ($1,040,541.00) $404,700.00 NON-OPERATING REVENUE 3,000.00 3,000.00 4,200.00 1,200.00 40.00% Fay. primarily due to Interest Income; higher cash balance than anticipated. 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) $104,423.00 $405,900.00 615,981.22 5720.404.22 "Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 87 2016 UNCOLLECTABLE HOME IMPROVEMENT LOANS COMMUNITY DEVELOPMENT BLOCK GRANT CASE # BAL DUE 6173 $ 18,305.25 5973 $ 17,708.96 ITOTAL: $ 36,014.21 1Total Write offs: 2 88 2016 UNCOLLECTABLE HOME IMPROVEMENT LOANS HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS CASE # BAL DUE 9679 $ 18,682.00 300008 $ 56,311.00 TOTAL $ 74,99100 TOTAL AMOUNT UNCOLLECTIBLE: $111,007.21 Write offs: 7/1/2016i *Client has more than one loan Total Write offs: 2 . Grand Total Write offs: 4 89 Uncollectible Chargebacks Date of Treasurers request Status Case# Citizen's Name 8/11/2016 expired 1023979788 .Thomas Peterson expired 1024236163 Lance M Christiansen Trust expired 1024318403 Roger Shannon expired 1024353652 Federal National Association expired 1024521441 Shnita Salters expired 1024521563 Shnita Salters expired 1024446861 Barbara Rambold expired 1024600576 James C Boulahanis expired 1024436752 Michael J Bojaj expired 1024462849 Niisa Figurerao expired 1024599535 Mohamed lqbal Raul Last 4 OP or Debit Date Amount Treasurer Description Notes Order # of CC OTC Dept 4/13/2016 (15.00) 2nd chb 1/19 db, 2/29 Cr, 3/25 pre-arb 1192233 4398 OP Clemis 5/5/2016 (24.56) 2nd chb 2/22 db, 4/4 cr, 4/15 pre-a rh 1181713 7089 OP Treasurer 5/18/2016 (8.23) 2nd chb 3/3 db, 4/15 cr 1222200 3204 OP 626 Access Fee Yes 5/23/2016 (23.21) 2nd chb 3/9 db, 4/18 Cr, 5/9 pre-arb 1208889 4778 OP Treasurer Yes 6/3/2016 (413,75) 2nd chb 4/4 db, 5/16 cr, 1/30 pre-a rb 1266733 8657 OP 52-1 Yes 6/3/2016 (311.00) 2nd chb 4/4 db, 5/16 cr 1266736 8657 OP 52-1 'Yes 6/13/2016 (27.50) 2nd chb 3/23 db, 5/2 Cr, 6/7 pre-a rb 1197788 5164 OTC Animal Control Yes 6/20/2016 (135.50( 2nd chb 4/13 db, 5/23 Cr, 6/14 pre-arb 1200450 3815 OP Probate Court Yes 6/27/2016 (24.75) 2nd chi] 3/23 db, 5/2 Cr, 6/14 pre-a rb I 1227258 4906 OP 625 Access Fee IYes 6/29/2016 (68.74) 2nd chb 3/23 db, 5/4 Cr, 6/16 pre-a rh 1259270 1134 OTC Treasurer Yes 6/29/2016 (32.50) 2nd chb 4/13 db, 5/25 Cr, 6/16 pre-arb 1208174 9000 OP Judge online Yes (1,084.76) Payment Charge Back done in G2G Yes Yes Entered note of Payment Chargeback in Share Point Chargebacks Yes Yes Was contact notified? Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period April 2016 to June 2016 Date: Donor: Cash/ Check: Items: Estimated Value: 4/6/2016 Karl Wolf Clothing $50.00 4/7/2016 Tajauana Smith Clothing $40.00 4/8/2016 Welcome Baptist Church (2) Used TV's $250.00 4/13/2016 SUllivan,Ward, Asher & Patton Toiletries $12.00 4/15/2016 Sweet Dreams For Kids 15 Pillow Cases $30.00 4/20/2016 Angela Rakowski Clothing $75.00 4/29/2016 Jack N Jill of America Check $512.00 5/3/2016 Datsun Doctor Magazines $2.50 5/11/2016 Shanette Kidd Clothing $40.00 5/11/2016 Waterford Library Yarn $10.00 5/16/2016 Myra Danish Books $160.00 5/16/2016 Linda Simon Magazines & Cupcakes $8.00 5/16/2016 Roxanne DeGriselles Clothing $50.00 5/17/2016 Sweet Dreams For Kids 15 Pillow Cases $30.00 5/19/2016 Ramco Gershenson Check $957.00 5/20/2016 Jane Makuch (2) Sewing Machines,Fabric,(50) t-shirts $500.00 5/27/2016 Dedra Jenkins Clothing $60.00 6/1/2016 Clarkston Yard Store Yarn $250.00 6/3/2016 Waterford Library Yarn $8.00 6/13/2016 Sweet Dreams For Kids 15 Pillow Cases $30.00 6/14/2016 Walk The Beat (16) Guitars $3,840.00 6/23/2016 Jacquelyn Caldwell Toys & Popcorn $35.00 6/24/2016 Angela Rakowski Clothing $50.00 6/24/2016 St Mary of The Hills Clothing, Toiletries, Toys, Books,Gift Cards $368.00 6/27/2016 OC Youth Assistance Wood Craft Kits $15.00 6/28/2016 Roxanne DeGriselles Clothing $60.00 6/29/2016 Jack N Jill of America Check $3,335.12 6/29/2016 St Mary of The Hills Cash $35.00 Total: $10,812.62 91 Commemorative Bench - Existing. Bench 2nd Plaque Marty Foshia for BarbaraJean VanWagoner 'Grovelatid:04*S:compgrouoitsubA-6t-at $MOO: . . GRV $100.00 OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2016 3rd Quarter Report for Contributions (Donations) - April 1, 2016 -June 30, 2016 Budget Center Project/ Program Source Amount Totals Brian Menghini for Cindy Neef $1,000.00 Jose Munoz for Juan Jose Munoz Todd $1,000.00 Michaef Becker for Robert C. & Theresa J. Becker $1,000.00 independence Oa -Total Tuning Your Tot Contribution $5.00 3.00 $5.00 Red Oaks Use RarkSUJi4$5.00 RettniakilAtaterpark Sub-Total IND Commemorative Bench - Existing Bench IND Commemorative Bench - Existing Bench IND Commemorative Bench - Existing Bench REC Nature Center Program REC Nature Center Prngram Tuning Your Tot Contributi.on.. 44.0e0t10:07.4:0'$iiVR4 DO: $8.00 FY2016 3rd Quarter Contributions (Donations) Revenue Grand Total $3,118.00 92 Resolution #16253 September 22, 2016 Moved by Kochenderfer supported by McGillivray the resolutions (with fiscal notes attached) on the amended Consent Agenda be adopted (with accompanying reports being accepted). AYES: Dwyer, Fleming, Gershenson, Gingell, Gosselin, Hoffman, Jackson, Kochenderfer, KowaII, Long, McGillivray, Middleton, Quarles, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bowman, Crawford. (21) NAYS: None. (0) A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended Consent Agenda were adopted (with accompanying reports being accepted). GERALD D. POISSON CHIEF DEPUTY COUNTY EXECUTIVE ACTING PURSUANT TO MCL. 45.559/47, STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on September 22, 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 22 rd day of September, 2016, ,542L,,z) Lisa Brown, Oakland County