HomeMy WebLinkAboutResolutions - 2016.12.08 - 22736MISCELLANEOUS RESOLUTION 4±6324 December 8, 2016
BY: Finance Committee, Thomas Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET FISCAL YEAR 2016 YEAR-END
REPORT AND BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2016;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned fund balance at the
year-end and that such amounts be re-appropriated in the subsequent year in order to be
available for expenditure; and
WHEREAS the results of operations after consideration of expenditures, accruals,
encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a
favorable variance of total resources over total expenditures as reflected in the attached
schedule; and
WHEREAS FY 2016 General Fund General Purpose actual revenue was less than budgeted
revenue by ($35,274,322.43): and
WHEREAS FY 2016 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $30,207,900.05 resulting in a net overall
operating shortfall for FY 2016 of ($5,066,422.38); and
WHEREAS the following Non—spendable reserves have been created: $391,239.32 to cover pre-
payments and $143,526.99 for inventories; and
WHEREAS Restricted fund balance has been adjusted to $5,884,979.44 to reflect the restricted
portion of the Property Tax Forfeiture (Land Sale) activity; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $32,541,850 is recommended to be used for FY 2020 and beyond; the
assigned fund balance has been updated to reflect the balance of funds available for future years;
and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2017, $32,532,802; FY 2018, $28,481,122 and FY 2019, $23,927,546;
and
WHEREAS $20,868,433.38 earned as a result of Property Tax Forfeiture is assigned and reflects
the unrestricted portion of the Property Tax Forfeiture (Land Sale) activity; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment and systems, and $14,010,183 has been
assigned to continue to build a replacement fund for technology replacements and hardware,
including the replacement of items such as analog telephone system, fire arms training system,
jury management replacement system, election equipment and various other systems that are
part of the two-year County 1T Master Plan; and
WHEREAS an assigned fund balance, in the amount of $12,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS $10,000,000 is assigned for Catastrophic Claims for potential liabilities that are not
able to be covered by insurance or the Building & Liability Fund; and
WHEREAS $10,000,000 is assigned for Financial System and Human Resource System
replacements; request for proposal (RFP) issued and proposals under review; and
WHEREAS $10,000,000 is assigned to the Headlee Rollback and State Tax Exemptions for
potential impact of Headlee property tax rollbacks and personal property tax loss reimbursements
that may not be received at 100% in future years; and
WHEREAS an assignment of $10,000,000 has been established to cover unfunded mandates;
and
WHEREAS an assigned fund balance, in the amount of $5,600,000, has been created for the
Human Resources Department to conduct a County-wide salary structure study, workforce
planning, recruiting and employee retention needs, and potential HR consulting services; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Crawford and Quarles absent.
WHEREAS $5,000,000 is assigned for Emergency Salaries
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beyond the appropriated Emergency Salaries Reserve line it
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;
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WHEREAS $4,086,500 is assigned for the Tr-Party Road Impro
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toward FY 2017 projects and $2,086,500 representing prior year T
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to the Board of Commissioners as of the end of FY 2016; and
WHEREAS $3,672,683 of previously budgeted but unspent fund
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General Fund/General Purpose is requested to be approp
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reviewed and recommended by the Department of Management an
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WHEREAS $3,000,000 is assigned for Data Privacy and Secur
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WHEREAS $3,000,000 is assigned to the DB Pension Con
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contributions; and
WHEREAS pursuant to Miscellaneous Resolution #89283
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established an assignment for Operational Improvements
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funds departments can use to support innovative programs,
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use of the fund balance and the requesting department comm
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of the original allocation. The assigned fund balance of $3,000,0
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WHEREAS subsequent to the events of September 11, 2001, th
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security of County facilities and operations and the assign
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represents continued funding for security improvements; and
WHEREAS in the event of a Public Health outbreak or disaster
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approach by assigning a portion of fund balance for pandemic
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$2,041,000 for response to such an occurrence; and
WHEREAS $1,032,665 is assigned for the Local Road Improv
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$1,000,000 toward FY 2017 projects and $32,665 represent
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Board of Commissioner as of the end of FY 2016; and
WHEREAS as a result of the County's Business Continui
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assignment is set aside for additional supplies and services tha
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an emergency in order to continue key operations; and
WHEREAS an assigned fund balance, in the amount of $1,000,
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use for the Water Resources Commissioner Long-Term Revolv
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;
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WHEREAS $750,000 is assigned for Federal Regulatory Chang
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for inmate phone systems; and
WHEREAS $750,000 is assigned for potential future costs re
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Administrators Office (SCAO) Interpreter Fee requirements; and
WHEREAS $600,000 is assigned for Senior Services for various
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WHEREAS $567,766 is assigned for Building Security Cameras and
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WHEREAS a $560,000 assigned fund balance is for Board of C
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and
WHEREAS $527,055 is from the closing of the Sheriff Aviation
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major helicopter repairs; and
WHEREAS an assignment of fund balance, in the amount of
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cover anticipated Human Resources — Legal Expenses, includin
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and expert witness fees associated with union grievances; and
WHEREAS efforts are continuing to seek out new grants to
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enhancing operations and new programs, an assigned fund
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WHEREAS fund balance of $500,000 has been assigned to pr
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Tribunal appeals if needed; and
WHEREAS an assignment of $480,000 is continued to fund v
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quality of life initiatives to attract new businesses; and
WHEREAS $238,654 is from the closing of the Community Pa
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continuation of community programs; and
WHEREAS pursuant to board action, an assignment of $15
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program; and
WHEREAS $123,539 is from the closing of the Jail Commiss
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programs; and
WHEREAS $79,562.04 has been assigned for General Fun
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the end of FY 2016; and
WHEREAS $44,201.11 represents the Child Care Fund encumbrances obligated through the end
of FY 2016; and
WHEREAS $13,756 is assigned to the Board of Commissioners Prescription Drug Discount Card
program based on royalty fee income received in FY 2016; and
WHEREAS the General Appropriations Act (MR #14224) requires that appropriations accumulate
at the following three summary levels of expenditures within each County Department and are
deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and Internal Support Expenditures and in reviewing the FY 2016 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Probate Court, Prosecuting
Attorney, Sheriff's Office, Water Resources Commissioner, Central Services, Facilities
Management, Human Resources, Public Services, Non Departmental and Child Care Fund; a
budget amendment is recommended for FY 20'16 to cover the shortages in Personnel, Operating
and Internal Support expenditures. Most of these amendments were covered by the departments
from favorability in their other controllable categories. While individual divisions may be over
budget, the budget is controlled at the department level; and
WHEREAS a budget amendment totaling $8,000 is recommended to reallocate funds from the
Circuit Court General Jurisdiction Civil Mediation Payments account (10100-3010301-121150-
240201) to the Judicial Administration's Professional Services expense account to partially offset
the expenditure by the Oakland County Bar Association related to their assistance for case
evaluation; and
WHEREAS the Sheriffs 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 $36,952 is being recognized for eligible forensic
lab, dispatch costs and corrections officers training; and
WHEREAS a budget amendment of $1,221,647 is recommended for the 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 is recommended for the Fire Records Management Fund
(#53100) in the amount of $19,677 to include the addition of Springfield Township Fire
Department; and
WHEREAS a FY 2017 transfer of $65,000 is recommended from the Sheriff's Office Law
Enforcement Fund (#21341) to Motor Pool Fund (#66100) to cover the remainder of the cost for
the purchase of a replacement dive team van; total cost of the van is $145,000 of which $80,000
will be funded by the FY 2017 Motor Pool Fund capital budget; and
WHEREAS a budget amendment of $13,920 is recommended for the Clerk Survey
Remonumentation (#29220) to reallocate line item budgets to reflect Amendment #1 within fifteen
percent (15%) of the grant agreement; and
WHEREAS a budget amendment is recommended to recognize that the Department of Health
and Human Services Homeland Security Division has received additional funding from the
Michigan Department of State Police, Emergency Management and Homeland Security Division
through the 2014 Homeland Security Grant Program Agreement Amendment #1 in the amount of
$68,991 which is within fifteen percent (15%) of the grant agreement; and
WHEREAS a budget amendment of $2,500 is recommended for the Community Corrections
Comprehensive Plan Grant (#27370) to reallocate line item budgets to reflect Amendment #2
within fifteen percent (15%) of the grant agreement; and
WHEREAS a Parks and Recreation (#50800) budget amendment is recommended to transfer
General Program Administration funds in the amount of $169,558 from the Facilities Maintenance
cost center to various cost centers incurring expenses during the fourth quarter of FY 2016; and
WHEREAS a Water Resources Commissioner budget amendment is recommended to transfer
$1,439,727 from the Evergreen the Farmington Sewage Disposal System Fund to the Clinton
Oakland / Evergreen Farmington Sewage Disposal System Infiltration and Inflow Reduction
Project fund to pay project costs to reduce storm water inflow into the Evergreen Farmington
Sewage Disposal System; and
WHEREAS a budget amendment in the amount of $4,500 is recommended for the Motor Pool
Fund (#66100) to correct budget from Planned Use of Balance to Budgeted Equity Adjustment
accounts; and
WHEREAS a budget amendment of $400 is recommended in the Motor Pool Fund (#66100) to
accurately reflect the Transfer In amount from the General Fund to correct Miscellaneous
Resolution #16181 for Sheriff Law Enforcement Services in the Charter Township of Oxford; and
WHEREAS a budget amendment in the amount of $106,674 is recommended in the Information
Technology Fund (#63600) to reallocate funds between divisions; and
WHEREAS a budget amendment is recommended in the amount of $74,445 to reallocate funds
to General Fund/General Purpose departments to properly reflect actual activity within Internal
Services Insurance Fund expenditure account; and
WHEREAS Parks & Recreation received donations totaling $1,117.79 for various programs; and
WHEREAS Department of Health and Human Services, Children's Village division received
donations for the period of July 2016 through September 2016 totaling $6,630 of which $390
were cash donations; and
WHEREAS the Department of Information Technology has requested write-offs totaling $87.45
for uncollectible credit card transactions; and
WHEREAS Parks and Recreation has requested a write-off in the amount of $463.67 for
uncollectible credit card transactions.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2016 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the FY 2016 budget be amended pursuant to Schedules A, B
and C.
BE IT FURTHER RESOLVED that various line items in the FY 2016 General Fund/General
Purpose Budgets be amended to include $79,562.04 in outstanding purchase orders
(encumbrances) for the General Fund and $44,201.11 in outstanding purchase orders
(encumbrances) for the Child Care Fund as detailed in the attached Encumbrance schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Revenues under Expenditures (Result of FY 2016 activity) ($ 5,066,422.38)
Add to General Fund Balance:
Committed to FY 2016 $29,363,330.00
Committed to FY 2019 14,704,572.00
Decrease in Restricted Funds 9,305,806.40
Animal Control Debt Services Y1-Y7 7,000,000.00
Homeland Security Enhancements 6,180,110.00
Health Care Impact 5,000,000.00
Technology Replacement/Hardware 4,489,817.00
Building Security Cameras and Consoles 1,475,220.00
Jail Alternative Prg Start Up 600,000.00
Sheriff Aviation 350,000.00
Microloan 200,000.00
Pandemic Response 159,000.00
Prior Years Encumbrances 153,041.08
Board of Commissioners' Project 75,000.00
Rx Discount Card Program 10,031.00
Total Additions to General Fund Balance $79,065,927.48
Deduct from Unassigned Fund Balance
Committed to FY2020 and beyond
Property Tax Forfeiture Activities
Capital Reserve
Catastrophic Claims
($32,541,850.00)
(12,061,810.04)
(7,000,000.00)
(5,000,000.00)
Head lee Rollback- State Tax Exemptions
Unfunded Mandates
Committed to FY 2018
Committed to FY 2017
Carryforwards
Local Road Improvement Matching Program
Senior Services
RCOC Triparty
Increase in Prepaids
Increase in Inventories
Total Subtractions from General Fund Balance
Adjusted Total Including Additions and Subtractions
Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
(5,000,000.00)
(5,000,000,00)
(1,634,693,00)
(1,351,621.00)
(1,338,799.00)
(1,032,665.00)
(600,000.00)
(177,264.00)
(42,117.30)
(2,149.36)
($72,782,968.70)
$ 1,216,536.40
1,745,930.91
$ 2,962,467.31
BE IT FURTHER RESOLVED that $3,672,683 from the FY 2016 Assigned Fund Balance for
Carry Forwards be appropriated in FY 2016, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward
Total General Fund Revenue
Expenditures
7010101-1 861 30-788001 Treasurer Transfers Out PWO Fund
1030801-184030-760157 Central Services Equipment
1060212-133120-760157 Health Division Equipment
1060212-133120-750280 Health Laboratory Supplies
1060212-133120-775754 Health Maintenance Department Charges
1090201-171000-731458 Econ Dev PEDS Prof Services
1090201-171000-730072 Econ Dev REDS Advertising
1090201-174240-731458 Econ Dev PEDS-No Haz Prof. Services
3010101-121100-731822 Circuit Court Special Project
3010101-121100-750154 Circuit Court Expendable Equipment
3010301-121130-730450 Circuit Court Defense Attorney Fees
3010301-121130-730482 Circuit Court Defense Attorney Fees Trial
5010101-180010-731822 Board of Commissioners Special Projects
1010205-181010-731458 Compliance Office Professional Services
4030601-116220-730646 Sheriff's Equipment Maintenance
4030601-110000-750170 Sheriff's Other Expendable Equipment
1050102-183010-731073 Human Resources Legal Services
1050101-183010-731458 Human Resources Professional Services
9010101-153010-740135 Non Dept. Juvenile Resentencing
9090101-196030-740135 Non Dept. Misc. Capital Outlay
9090101-153000-740085 Non Dept. Local Road Funding Program
9010101-153010-740135 Non Dept. Tri Party
Total General Fund Expenditures
$ 3,672,683
$ 3 672 683
$ 81,500
29,000
48,000
3,000
35,015
124,000
25,000
42,081
93,895
158,883
463,275
313,916
97,088
21,450
175,000
16,585
125,000
40,800
586,866
105,494
120,932
965,903
$ 3,672,683
BE IT FURTHER RESOLVED that $8,000 be transferred in FY 2016 from the Circuit Court
General Jurisdiction's Civil Mediation Payments revenue account (10100-3010301-121150-
240201) to the Judicial Administration's Professional Services expense account to partially offset
the expenditures by the Oakland County Bar Association related to their assistance for case
evaluation.
OAKLAND
,
COUNTY MICHIGAN
FY 2016 YEAR END REPORT
TABLE OF CONTENTS Page
TRANSMITTAL LETTER
2
SUGGESTED RESOLUTION (including amendments) 5
STATEMENT OF REVENUES AND EXPENDITURES FOR GF
/
G
P
F
U
N
D
S
23
SCHEDULE OF OUTSTANDING PURCHASE ORDERS (EN
C
U
M
B
R
A
N
C
E
S
)
26
FY 2016 GENERAL FUND ENDING FUND BALANCE 27
SUMMARY OF CHANGES IN GENERAL FUND EQUITY FROM 91
3
0
1
1
5
T
O
9
/
3
0
1
1
6
28
SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY D
E
P
A
R
T
M
E
N
T
29
FY 2016 YEAR END REVENUE EXPLANATIONS 30
Detailed sheets for each Department/Division showing variances
f
o
r
G
e
n
e
r
a
l
F
u
n
d
/
G
e
n
e
r
a
l
Purpose (GF/GP) revenue with explanation of variance.
FY 2016 YEAR END EXPENDITURE EXPLANATIONS 40
Detailed sheets for each Department/Division showing variance
s
f
o
r
G
e
n
e
r
a
l
F
u
n
d
/
G
e
n
e
r
a
l
Purpose (GF/GP) expenditures, with explanations of variance
.
2016 BUDGET AMENDMENTS 80
List of Miscellaneous Resolutions that authorized amendments t
o
t
h
e
2
0
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SCHEDULE OF WRITE-OFFS 108
!OAKLAND*
COUNTY MICHIGAN
MANAGEMENT & BUDGET
OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Laurie Van Pelt, Director
(248) 858-2163 I vanpeltl@oakgov.com
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget 14'`
Lynn Sonkiss, Manager, Fiscal Services
Gaia Piir, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2016 Year End Report
DATE: December 1,2016
FY 2016 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2016 Year End Report. The result of FY 2016 activity for
General Fund/General Purpose (GF/GP) operations is unfavorable in the amount of ($5,066,422).
GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall
unfavorability is split between receiving ($35,274,322) less revenue than anticipated and favorability in
expenditures of $30,207,900.
REVENUES
GF/GP revenues are 7.75% less than budget or ($35,274,322). Major variances are the result of the
following events:
A. TAXES — Favorable: $2,745,535
Favorable primarily due to timing of tax collections.
B. STATE GRANTS — Unfavorable: ($2,249,380)
Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more
than offset by reduced expenditures. Expenditures are favorable for Private Institutions and
Private Institutions Foster Care.
C. OTHER INTERGOVERNMENTAL REVENUE — Favorable: $1,384,803
Favorable primarily due to Local Community Stabilization Share $1.75 million anticipated from
the State of Michigan for personal property tax loss reimbursements; partially offset by
unfavorable revenue for State Court Fund Disb PA 189 ($386,645) based on caseload
distribution.
D. CHARGES FOR SERVICES — Favorable: $8,639,081
Primarily due to favorability of $3,631,279 in the County Clerk's Office for Land Transfer Tax
and $383,153 Mortgages and Recording Fees; $2,270,018 in the Treasurer's Office for land
sale activity. Also favorable fines and costs $1,130,881 across the District Courts due to
increases in caseload and collections efforts, Water Resources Commissioner Reimbursement
General $367,298 for greater than anticipated administrative allocations to special revenue and
proprietary funds, and favorable Reimbursement General of $234,375 in Clerk/Elections due to
Presidential Primary reimbursement.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com
E. INVESTMENT INCOME — Favorable: $464,087
Investment income is favorable primarily due to the investment base and market rate
adjustments.
F. PLANNED USE OF FUND BALANCE — Unfavorable: ($46,353,207)
The budget is used to show the expected use of fund balance during the fiscal year. No actual
revenues are received in this account.
EXPENDITURES
In total, expenditures were 6.63% under budget or $30,207,900 favorable.
Many departments have experienced personnel savings as the result of turnover and under-filling of
positions.
Note that while individual divisions may be over budget, the budget is controlled at the department
level. The General Appropriations Act requires that appropriations accumulate at the following three
summary levels of expenditures within each County Department and are deemed maximum
authorization for expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support
Expenditures. Several budget amendments have been presented to correct departmental budgets
where necessary within the controllable categories previously noted.
Required Reporting Adjustments
The FY 2016 Year End Report presents the County's financial position in relation to the amended
budget (Budget perspective). This form of presentation is used so that users of this report can assess
the true financial impact of County operations in comparison to the budget for the fiscal year ending
September 30, 2016. However, it is important to note that this presentation style does not fully coincide
with the accounting requirements of audited financial statements produced by the County. The
County's financial statements are required to follow Generally Accepted Accounting Principles or
GAAP.
Year End Report Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2016:
Revenues - over/ (under) budget
($35,274,322)
Add back — Planned Use of Fund Balance
46,353,207
Expenditures — (over)/under budget
30,207,900
Total Officially Reported Favorability ,MEEA
GAAP Required Reporting Method
Under generally accepted accounting principles (GAAP), the Planned Use of Fund Balance is removed
as a "revenue" source. The amended revenue budget assumed the use of $46,353,207 in fund
balance. Fund balance is budgeted, and if available can be used as a funding source; however GAAP
does not allow fund balance to be "recorded as revenue" for accounting purposes. This is because
Fund Balance is the residual of revenue and expenditures accumulated over the years, revenue cannot
be recognized as income more than once. Thus when Use of Fund Balance is removed from the
revenue calculation, the impact on the County's official financial statements is:
2100 Pontiac Lake Road 1 County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakG
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Revenue Variance
Reduce — Planned use of Fund Balance
Revenue Variance
Expenditure Variance (Comparing Actual to Approved Plan)
GAAP Reported Effect on Fund Balance
$ 11,078,885
(46,353,207)
(35,274,322)
30,207,900
($5,066,422)
It is important to analyze the report using both the Budget perspective and the GAAP perspective to
accurately reflect the impact of fiscal activity generated from FY 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
was favorable by $41.3 million when comparing budget to actuals. The County planned to utilize $46.4
million of Fund Balance, but only utilized $5.1 million of Fund Balance during FY 2016.
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that
General Fund balance decreased by $5.1 million at the end of Fiscal Year 2016. Although the Fund
Balance decreased by $5.1 million, there is still sufficient Fund Balance to utilize in future years as
planned in the County's FY 2017-2019 budget plan, as well as the longer-term budget fiscal plan
document, in order to continue to provide on-going quality services to the County constituents.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, Ml 48328 I Fax (248) 452-9172 I OakGov.com
GENERAL FUND (#10100) DEPT PROGRAM 9010101 196000 3040403 124016 4010101 122050 9010101 112700 6010101 174250 6010101 155010 1040801 140020 1070601 132030 1070601 132030 1070801 114000 9010101 196000 ACCT FUND AFF. OP UNIT 601637 630854 630660 630315 632121 631827 670570 630427 630427 631988 601637 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 ry 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS IGE/GP OPERATIONS - SELF BALANCING AMENDMENTS ACCOUNT NAME Non Departmental - Property Tax Levy Probate - Gross Estate Fees Prosecuting Attorney - Extradition Fee Comm Public Telephone Water Resource Commissioner - Soil Erosion Fees Water Resource Commissioner - Reim b General Facilities - Prior Year Expenditure Medical Examiner - Cremation Approval Fee Medical Examiner - Cremation Approval Fee Animal Control - Sale of Licenses Non Departmental - Property Tax Levy Total Revenues 53,450.00 49,850.00 3,400.00 867,000.00 105,400.00 119,600.00 12,000.00 45,000.00 (6,600.00) 6,600.00 2,000.00 $ 1,257,700.00 Expenditures 3040403 3040403 4010101 4010101 4030301 9090101 9090101 9090101 4030301 6010101 1030803 1030803 1040801 1040801 1050102 1050401 1070601 1070601 1070601 1070801 124015 730450 Probate Court - Defense Attorney Fees 124015 730723 Probate Court - Fees Guardian Ad Litem 122050 730695 Prosecuting Attorney - Extradition Expense 122050 731101 Prosecuting Attorney - Library Continuations 112060 712020 Sheriff- Overtime 196030 740058 Non Departmental - Emergency Salaries Reserve 196030 740163 Non Departmental - Summer Employees Reserve 196030 740114 Non Departmental - Overtime Reserve 112630 730373 Sheriff- Contracted Services 155010 774638 Water Resource Commissioner - Drain Equip Labor 184025 722900 Central Services - Fringe Benefit Adjustment 184020 731458 Central Services - Professional Services 148020 702240 Facilities - Salary Adjustment 148020 731458 Facililties - Professional Services 183130 731388 Human Resources - Printing 183010 772618 Human Resources - Equipment Rental 132030 732011 Medical Examiner - Transportation Service 132030 731031 Medical Examiner - Lab Fees 132030 732011 Medical Examiner-Transportation Service 114000 750301 Animal Control - Medical Supplies $ 57,000.00 28,000.00 3,200.00 3,500.00 1,400,000.00 (58,000.00) (25,000.00) (75,000.00) (375,000.00) 225,000.00 2,700.00 (2,700.00) 10,000.00 2,000.00 5,200.00) 5,200.00 32,000.00 13,000.00 (6,600.00) 6,600,00 11
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#1010(11 DEPT PROGRAM 9010101 148050 CHILD CARE FUND (#20293) Revenues 1060501 112090 1060501 112010 ACCT FUND AFF. OP UNIT ACCOUNT NAME 770631 Non Departmental - Building Space Allocation Total Expenditures 630140 Children's Village - Board and Care 631435 Children's Village - Out County Board and Care Total Revenues 2,000.00 $ 1,257,700.00 5. 30,000.00 500,000.00 $ 530,000.00 Expenditure 1060501 112010 702240 Children's Village - Salary Adjustment Total Expenditure 530,000.00 520,000.00 SHERIFF'S OFFICE Revenue 4030901 116240 695500 21340 Transfers In $ 27,016.00 4030501 116230 695500 21396 Transfers In 4,885.00 4030301 112580 695500 21397 Transfers In 5,051.00 901 0101 196030 665882 Planned Use of Fund Balance (36,952.00) Total Revenue NON DEPARTMENTAL Revenue 9010101 196030 665882 Planned Use of Balance $ (2,101,647.00) 9010101 196010 620302 Convention Facility Liquor Tax 3,323,294.00 Total Revenue $ 1,221,647.00 Expenditures 9010101 134790 740160 Substance Abuse Coord Agency $ 1,221,647.00 Total Expenditure $ 1,221,647,00 Revenue 9010101 196030 665882 Planned Use of Balance Total Revenue $ 19,677.00 19,67'7,00 12
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 FY 2019 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101001 DEPT PROGRAM ACCT FUND AFF. OP UNIT Expenditure 9010101 196010 ACCOUNT NAME $ 19,677.00 $ 19,677,00 788001 53100 Transfer Out- Fire Records Management Total Expenditure 13
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END 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 °per Unit Account Name SHERIFF - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue 4030901 116240 665882 Planned Use of Balance 27,016.15 Total Revenue 27,016.15 Expenditure 4030101 112580 788001 10100 SHERIFF - TRAINING (#21396) Revenue 4030501 116230 665882 21396 Expenditure 4030301 112590 788001 10100 SHERIFF - SHERIFF BOOKING FEE TRAINING (#213971 Revenue 4030301 112580 665882 Expenditures 4030301 112580 788001 10100 Transfer Out to Sheriff 27,016.15 Total Expenditure 27,016.15 Planned Use of Balance 4,884,54 Total Revenue 4,884.54 Transfer Out - to Sheriff 4,884.54 Total Expenditure 4,884.54 Planned Use of Balance 5,050.64 Total Revenue 5,050.64 Transfer Out - to Sheriff 5,050.64 Total Expenditure 5,050.64 14
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END 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 Doer Unit Account Name FIRE RECORDS MANAGEMENT FUND (#931001 Revenues 1060325 115100 695500 10100 1080325 115100 665882 Operating Transfers In Planned Use of Balance Total Revenues 19,677.42 (19,677.42) SHERIFF - LAW ENFORCEMENT ENHANCEMENT FUND (#21341) Revenue 4030101 116270 665882 Planned Use of Balance 65,000.00 Total Revenue 65,000.00 Expenditure 4030101 116270 788001 66100 Transfers Out Total Expenditure 65,000 00 $ 65,000.00 MOTOR POOL FUND (#66100) Revenue 1030811 184010 695500 21341 1030811 184010 665882 Transfer In - LE. Enhance Forfeiture Fund Planned Use of Balance Total Fund Revenue 65,000.00 (65,000.00) CLERK SURVEY REMONUMENTATION (#29220) GR0000000345 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditures 2010401 2010401 2010401 2010401 172180 172180 172180 172180 702010 730373 731458 730709 Salaries Contracted Services Professional Services Fees- Per Diem Total Expenditures (10,355.00) 13,920.00 (415.00) (3,150.00) 15
OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2016 SCHEDULE B FY 2017 FY 2018 ACCOUNT NUMBER AMENDMENTS AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept IQ Program Acct Fund Aff Oper Unit Account Name HOMELAND SECURITY - Domestic Preparedness Equipment (#29340) GR0000000705 Bud Ref: 2015 Activity: GLB Analysis: GLB Revenue 1060601 115125 610313 63054 Federal Operating Grants Total Revenue 68,991.00 68,991.00 Expenditures 1060601 115125 732018 24326 Travel and Conference 410.00 1060601 115125 732018 40020 Travel and Conference 600.00 1060601 115125 732018 40240 Travel and Conference 558.00 1060601 115125 732018 40290 Travel and Conference 1,116.00 1060601 115125 732018 40300 Travel and Conference 558.00 1060601 115125 732018 40340 Travel and Conference 558.00 1060601 115125 732018 40450 Travel and Conference 1,116.00 1060601 115125 732018 40460 Travel and Conference 558.00 1060601 115125 732018 40490 Travel and Conference 1,675.00 1060601 115125 732018 40500 Travel and Conference 558.00 1060601 115125 732018 61060 Travel and Conference 558.00 1060601 115125 732018 62000 Travel and Conference 3,182.00 1060601 115125 732018 62057 Travel and Conference 558.00 1060601 115125 750154 62056 Expendable Equipment 56,986.00 Total Expenditures 68,991.00 COMMUNITY CORRECTIONS COMPREHENSIVE PLAN GRANT FUND (#27370) GR0000000093 Bud Ref: 2016 Activity: GLB Analysis: GLB Expenditures 1070401 113130 722740 1070401 113000 731941 Fringe Benefits Training Total Expenditures (2,500.00) 2,500.00 16
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2016 AMENDMENTS FY 2017 FY 2018 AMENDMENTS AMENDMENTS PROPRIETARY/ SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ir) program Acct Fund Aff Oyer Unit Account Name PARKS AND RECREATION FUND (#50800] Expenses 5060101 160000 730814 Grounds Maintenance 5060330 160010 730814 Grounds Maintenance 5060356 160010 730814 Grounds Maintenance 5060417 160044 730198 Budding Maintenance Charges 5060427 160044 730198 Building Maintenance Charges 5060540 160500 730198 Building Maintenance Charges 5060715 160070 730814 Grounds Maintenance 5060724 160070 730814 Grounds Maintenance 5060725 160070 730814 Grounds Maintenance 5060732 160070 730198 Building Maintenance Charges 5060735 160070 730814 Grounds Maintenance 5060751 160070 730814 Grounds Maintenance 5060755 160070 730814 Grounds Maintenance 5060760 160070 730814 Grounds Maintenance 5060765 160070 730814 Grounds Maintenance 5060831 160210 730198 Building Maintenance Charges 5060910 160430 730789 General Program Administration Total Expenses CO-EF SDS I-I REDUCTION PROJECT FUND (268851 16.00 2,475.00 4,387.00 1,400.00 6,432.00 1,470.00 27,496.00 26,730.00 25,722.00 400.00 3,360.00 4,025.00 9,794.00 10,000.00 39,776.00 6,075.00 (169,558.00) Revenue 6010101 149015 695500 58410 Transfer In 1,439,727.31 Total Revenue 1,439,727.31 Expenditures 6010101 149015 731822 Special Projects 1,439,727.31 Total Expense 1,439,727.31 17
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END 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 Doer Unit Account Name EVERGREEN FARMINGTON SEWAGE DISPOSAL SYSTEM FUND (68410) Revenue 6010101 149662 665882 Planned Use of Balance Total Revenue 1,439,727.31 1,439,727.31 Expense 6010101 149662 788001 26885 Transfer Out 1,439,727.31 1,439,727.31 Total Expense MOTOR POOL FUND (#661001 Revenue 1030811 184010 665882 Planned Use of Balance Total Revenue 4,500.00 4,500.00 Budgeted Equity Adjustment Total Expense Transfer In-Gen. Fund Planned Use of Balance Total Revenues Expense 1030811 184010 796500 Revenues 1030811 184010 695500 10100 1030811 184010 665882 4,500,00 4,500.00 400.00 (400.00) 18
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS PROPRIETARY I 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 Ooer Unit Account Name INFORMATION TECHNOLOGY FUND (#636001 Expenses 1080201 152105 731458 1080101 152000 731458 Professional Services Professional Services Total Expenses (106,674.00) 106,674.00 19
631624 665882 Property Insurance Planned Use of Balance $ (74,445.00) 74,445.00 Total Revenues SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 AMENDMENTS AMENDMENTS AMENDMENTS 1GF/GP OPERATIONS - SELF BALANCING AMENDMENTS Dept Program Account Fund Aff. Oper Unit Account Name INSURANCE FUND (#67700) Revenues 9015501 182210 1010502 182000 GENERAL FUND (#10100) Revenue 9010101 196030 665882 Planned Use of Balance $ 371.00 Total Revenue 371.00 Expenditure 1060601 115090 774677 Insurance Fund 8.00 1010101 181000 774677 Insurance Fund 201.00 1010201 181005 774677 Insurance Fund 34.00 1010205 181010 774677 Insurance Fund 43.00 1010501 181020 774677 Insurance Fund 401.00 1020101 182010 774677 Insurance Fund 30.00 1020501 186020 774677 Insurance Fund 685.00 1010210 182090 774677 Insurance Fund 65.00 1020601 182020 774677 Insurance Fund 338.00 1020601 182020 774677 Insurance Fund 63.00 1020601 182020 774677 Insurance Fund 171.00 1020650 126010 774677 Insurance Fund 62.00 1020650 126000 774677 Insurance Fund 62.00 1030101 184000 774677 Insurance Fund 30.00 1030803 184020 774677 Insurance Fund 77.00 1040101 140000 774677 Insurance Fund 40.00 1040801 148020 774677 Insurance Fund 171.00 20
SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 AMENDMENTS AMENDMENTS AMENDMENTS GFJGP OPERATIONS - SELF BALANCING AMENDMENTS Dept Program Account Fund Aff, Oper Unit Account Name 1050101 183010 774677 Insurance Fund 1050401 183010 774677 Insurance Fund 1050501 183010 774677 Insurance Fund 1060101 133000 774677 Insurance Fund 1070101 132020 774677 Insurance Fund 1070301 132050 774677 Insurance Fund 1070401 113000 774677 Insurance Fund 1070501 174000 774677 Insurance Fund 1070801 114000 774677 Insurance Fund 1070601 132030 774677 Insurance Fund 1090201 174230 774677 Insurance Fund 1090101 171000 774677 Insurance Fund 1090201 171000 774677 Insurance Fund 2010101 180000 774677 Insurance Fund 7010101 186040 774677 Insurance Fund 2010601 172190 774677 Insurance Fund 3020201 121020 774677 Insurance Fund 3020205 113290 774677 Insurance Fund 3020301 121020 774677 Insurance Fund 3020305 113290 774677 Insurance Fund 3020401 121020 774677 Insurance Fund 3020405 113290 774677 Insurance Fund 3020501 121020 774677 Insurance Fund 3020505 113290 774677 Insurance Fund 3040403 124015 774677 Insurance Fund 3010201 121100 774677 Insurance Fund 4010101 122050 774677 Insurance Fund 4030101 112580 774677 Insurance Fund 4030201 112580 774677 Insurance Fund 4030301 112580 774677 Insurance Fund 4030401 112590 774677 Insurance Fund 4030501 116230 774677 Insurance Fund 30.00 182.00 208.00 30.00 29.00 195.00 58.00 88.00 451.00 456.00 54.00 244.00 233.00 680.00 332.00 67.00 266.00 58.00 139.00 14.00 230.00 37.00 162.00 23.00 2,241.00 849.00 1,096.00 1,232.00 788.00 20,106.00 186.00 1,508.00 21
SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2016 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2016 FY 2017 FY 2018 AMENDMENTS AMENDMENTS AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS Dept Program Account Fund Aff. Oper Unit Account Name 4030601 110000 774677 Insurance Fund 4030901 110040 774677 Insurance Fund 4030601 116200 774677 Insurance Fund 5010101 180010 774677 Insurance Fund 5010302 165020 774677 Insurance Fund 6010101 155010 774677 Insurance Fund 9010101 182200 774677 Insurance Fund 1060201 133150 774677 Insurance Fund 1060283 133930 774677 Insurance Fund 9090101 196030 773630 IT Development 9010101 112090 788001 20293 Transfer Out Total Expenditures 12,156.00 14,073.00 77.00 309.00 91.00 860.00 6,508.00 5,235.00 12.00 (74,074.00) 371.00 371.00 Child Care Fund (#20293) Revenues 9010101 112700 9010101 112090 615359 695500 10100 Child Care Fund Subsidy $ Transfer In Total Revenues 370.00 371.00 741.00 Expenditure 1060501 112090 774677 Insurance Fund Total Expenditures 741.00 741.00 22
COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 Adopted Budget Budget Amendments Amended Budget 2016-09-30 Revenues Collections and Expenditures before Adjustments Total Revenues/ Expenditures Transfers and Transfers Revenues/ Uncollected • Unencumbered Encumbrances Balance $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 REVENUES: Taxes Special Assessments Federal Grants • State Grants Intergovernmental Charges for Services Indirect Cost Recovery Investment Income Other Revenues Contributions Insurance Recoveries Transfers In Sub-total Resources $211,428,975.00 0.00 729,074.00 20,319,294.00 39,546,206.00 104,658,074.00 7,900,000.00 1,904,900.00 428,800.00 44,240.00 0.00 14,332,507.00 401,292,070.00 FY 2016 $55,450.00 0.00 5,268,00 12,608.00 4,126,969.00 3,169,445.00 0.00 0.00 90,681.00 53,851.00 0.00 220,522_00 7,754,794.00 9211,484,425.00 0,00 734,34200 20,331,902.00 43,673,175.00 107,847,519.00 7,900,000.00 1,904,900.00 519,481.00 98,091.00 0.00 14,553,029,00 409,046,864.00 $214,229,960.09 0.00 827,885.09 18.082,521.81 46,057,978.10 116,486,600.27 7,846,288.73 2,368,986.58 575,794.79 53,334,24 0.00 0.00 405,529,349.70 $0.00 0.00 0.00 0,00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 14,596,398.95 14,596,398.95 $214,229,960.09 60.00 $827,685.09 $18,082,521.81 $45.057,978.10 $115,486.600.27 $7,845,288.73 $2,368,985.58 $575,794.79 $53,334.24 $0.00 $14,596,398.95 420,125,748.65 $2,745,535.09 $0.00 $93.543.09 ($2,249,380.19) $1,384,803,10 $8,639,081.27 ($53,711.27) $464,086,58 $55,313.79 ($44,756.76) $0.00 $43,369.95 11,078,884.65 Resources Carried Forward 29,363,330.00 16,989,877.08 46,353,207.08 0.00 0.00 0.00 0.00 (46,353,207.08) TOTAL GOVERNMENTAL RESOURCES EXPENDITURES: Administration of Justice Circuit Court Dept District Court Dept Probate Court Dept Total Admin. Of Justice Law Enforcement Prosecuting Attorney Dept Sheriff Dept Total Law Enforcement General Government Co Clerk Reg Of Deeds Dept Treasurers Dept Board of Commissioners Dept Water Resources Commissioner Dept Total Gen. Government $51,351,244.00 16,550,943.00 6,233,680.00 74,135,867.00 19,573,867.00 141,369,640.00 160,943,507.00 10,399,820.00 8,651,276.00 4,139,185.00 5,720,839.00 28,911,120.00 $336,060.00 62,736.00 70,531.29 469,327.29 198,351.00 619,526,00 70,929.05 349,115.00 1,237,922.05 $51,687,304,00 16,613,679.00 6,304,211.29 74,605,194.29 10,5913,171.00 9,270,802.00 4,210,114.05 6,069,955.00 30,149,042.05 $38,254,707.99 15,943,760.33 6,055,202.70 60,254,671.02 13,812,726.30 8,286,496,81 3,962,835.03 5,772,270.92 26,824,329.06 $4,027,686.90 0.00 0.00 4,027,686.90 857,501.67 1, 040,709.61 1,8913,211.25 0.00 38,500,00 0.00 45,929.00 84,429.00 $42,282,394.89 15,943,760.33 6,056,202.70 64,282,357.92 18,694,167.27 141,665,760.58 160,559,927.85 8,812,726.30 13,324,996.81 3,952, 835,03 5,818,199.92 26,908,758.06 $47,816.37 0,00 0.00 47,816.87 0.00 0.00 0.00 0.00 0.00 1,983.87 0,00 1,983.87 $9,357,092.24 669,918.67 248,008,59 10,275,019.50 630,677.00 2,402,374.24 3,033,251.24 1J85,444.70 945,805.19 255,295.15 251,755.08 3,238,300.12 $430,655,400.00 $24,744,671.08 $455,400,071.08 $405,529,349.70 $14,596,398.95 $420,125,748.65 $0.00 ($35,274,322.43) (243,822.73) 19,325,044.27 17,836,665.60 2,398,494.82 144,268,134.82 140,825,050.97 2,649,672.09 '163,593,179.09 158,661,716.57 23
COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 Total Revenues/ Expenditures Transfers and Transfers County Executive County Exec Admin Dept Management and Budget Dept Central Services Department Facilities Management Dept Human Resources Dept Health and Human Services Dept Public Services Dept Comm and Economic Des Dept Total County Executive Adopted Budget 7,116,474.00 19,477,979.00 2,544,697.00 1,414,477.00 4,223,346.00 63,123,004.00 17,112,541.00 7,830,487,00 122,848,005.00 Budget Amendments (13,994.00) 579,019.00 20,471.00 (5,242,00) 438,032.00 390,037.55 392,755.00 753,109.10 3,099,187.65 Amended Budget 2016-09-30 7,097,480.00 20,059,996.00 2,565,168.00 1,409,235.00 4,711,378.00 64,018,041.55 17,505,296.00 8,553,596.10 125,947,192.65 Revenues Collections and Expenditures before Adjustments 6,939,166.28 17,848,395.55 2,512,038.03 1,399,336.44 4,307,126.93 58,368,698.32 16,584,285.18 7,276,562,36 116,235,609.59 0.00 0.00 0.00 0.00 9,637.00 0.00 47,116.00 519,512.00 576,316.00 6,939,166.26 17,846,395.55 2,512,036.03 1,399,336.44 4,316,813.95 58,368,696.32 18,831,401.18 7,796,074.66 115,811,924.59 Encumbrances 0.00 2,797.34 0.00 0.00 0.00 71,165.07 0.00 0.00 73,962.41 Revenues/ Uncollected Unencumbered Balance 156,313.72 2,205,805.11 53,129.97 9,898.56 394,564.07 5,578,178.16 873,694.82 787,521.24 10,061,305.65 Total Departments 386,838,499.00 7,456,109.08 394,294,608.08 360,976,326,24 6,586,642.18 367,562,968.42 123,763.15 26,607,876.51 Non-Departmental Appropriations 43,816,901.00 17,288,562.90 61,105,463.00 21,079,506.94 36,425,932.52 67,806,439.46 0.00 3,600,023.54 TOTAL GOVERNMENTAL EXPENDITURES $430,665_,400.00 524,744,671.08 $456,400,071.08 6382,055,833.18 $43,012,674.70 6426,068,407.88 $123,763.16 $30,207,900.06 GENERAL RIND GENERAL PURPOSE FUNDS Revenues Expenditures Excess Revenues overf(under) Expenditures 430,655,400.00 430,655,400.00 $0.00 24,744,671.08 455,400,071.08 405,529,349.70 14,596,398.95 420,125,746.65 0.00 (35,274,322.43) 24,744,671.08 455,400,071.08 362,055,833.18 43,012,574.70 425,068,407.85 123,763.15 30,207, 900.05 $0.00 $0.00 $23,473,616.52 ($28,416,175:75) 4,942,659.23) ($123,763.16) (65,066,422.38) Adjustments to Unassigned Fund Balance Add to General Fund Balance Committed to FY 2016 Committed to FY 2019 Decrease in Restricted Funds Animal Control Debt Services Y1,-Y7 Homeland Security Enhancements Health Care Impact Technology Replacement/Hardware Building Security Cameras and Consoles Jail Alternative Prg Start Up Sheriff Aviation Microloan Pandemic Response Prior Years Encumbrances Board of Commissioners' Project $ 29,363,330.00 14,704,572.00 9,305,805.40 7,000,000.00 6,180,110.00 5,000,000,00 4,489,817,00 1,475,220.00 600,000.00 350,000.00 200,000.00 159,000.00 153,041.08 75,000,00 24
COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 Revenues Collections and Total Revenues/ Amended Expenditures Revenues/ Uncollected Adopted Budget Budget before Expenditures Unencumbered Budget Amendments 2016-09-30 Adjustments Transfers and Transfers Encumbrances Balance Rx Discount Card Program 10,031.00 Total Additions to General Fund Balance $ 79,065,927.48 Deduct from Unassigned Fund Balance Committed to FY2020 and beyond $ (32,541,850.00) Property Tax Forfeiture Activities (12,061,810.04) Capital Reserve (7,000,000.00) Catastrophic Claims (5,000,000.00) Headlee Rollback- State Tax Exemptions (5,000,000.00) Unfunded Mandates (5,000,000.00) Committed to FY 2018 (1,634,693.00) Committed to FY 2017 (1,351,621.00) Carryforwards (1,338,799.00) Local Road Improvement Matching Program (1,032,665.00) Senior Services (600,000.00) RCOC Triparty (177,264.00) Increase in Prepaids (42,117,30) Increase in Inventories (2,149.36) Total Subtractions from General Fund Balance $ (72,782,968.70 Adjusted Total Including Additions and Subtractions $ 1,216,536.40 Beginning FY 2016 Balance $ 1,745,930.91 Unassigned Balance at end of FY 2016 $ 2,962,467.31 25
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2016
General Fund #10100
Department Division Division Fund
Fiscal Services Administration
Fiscal Services Reimbursement
Health & Human Services
CC Judicial Administration
CC Family Ct Judicial Support
Health
Board of Commissioners
Financial Reporting
Family Court Collections
HS Family Services
Circuit Court Administration
Juvenile Support Services
Administration
Zika
Immunizations
TB
Clinic
Law Library
47238
2,324.96
8,500.00
46,998.55
818.32
4,900.00
9,999.96
859.80
500.00
2,204.20
1,983.87
Child Care Fund #20293
Child Village Administation
General CV Operations 44,201.11
$ 79,562.04
$ 44,201.11
Total Encumbrances - General Fund/General Purpose Funds
$ 123,763.15
Prepared by Fiscal Services
October 25, 2016
26
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2016
Fund Balance 09/30/2015
Changes Resulting from FY 2016 Operations:
Revenues 1Transfers Unfavorable
Expenditures / Transfers Out - Favorable (excluding encumbrarmes)
Fund Balance 09/3012016
USE OF FY 2016 GENERAL FUND BALANCE
Non-Spendable
Prepaids•
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Total Restricted
Assigned
Property Tax Forfeiture Activities
Technology Replacement/Hardware
Capital Reserve
Financial System Updates
Catastrophic Claims
Headlee Rollback - State Tax Exemptions
Unfunded Mandates
FIR Comp/Workforce Planning
Emergency Salaries
RCOC Trjparty
Data Privacy and Security
DB Pension Contribution 2016-2019
Operational Improvements
Homeland Security Enhancements
Pandemic Response
Local Road Improvement Matching Program
Business Continuity planning
VVRC Long-Term Revolving Fund
Federal Regulatory Changes
MI SCAO Interpreter Costs
Senior Services
Building Security Cameras and Consoles
Board of Commissioners' Project
Sheriff Aviation
HR Legal
New Grant Match opportunities
Tax Tribunal Appeals Consultants
Quality of Life Initiatives
Community Partnerships
Buy Local
Jail Commissary
Encumbrances
Rx Discount Card Program
Budget Commitments:
Carry Forwards
Committed to FY 2017
Committed to FY 2018
Committed to FY 2019
Committed to FY 2020 and beyond
Total Assigned
Unassigned
260,204,393.03
(35,274,322.43)
30,311,397.88
(4,962,924.55)
255,241,468.48
391,239.32
143,526.99
534,766.31
5,884,979.44
5 884,979.44
20,868,433.38
14,010,183.00
12,000,000.00
10,000,000.00
10,000,000.00
10,000,000,00
10,000,000.00
5,600,000,00
5,000,000.00
4,086,500.00
3,000,000.00
3,000,000,00
3,000,000.00
2,724,139.00
2041,000.00
1,032,665.00
1,000,000,00
1,000,000.00
750,000.00
750,000.00
600,000,00
567,766.00
560,000,00
527,055.00
500,000,00
500,000.00
500,000.00
480,000.00
238,654.00
150,000.00
123,539.00
79,662.04
13,756.00
3,672,683.00
32,532,802.00
28,481,122.00
23,927,546.00
32,541,850, 00
245,859,255.42
2,962,467.31
Total Fund Balance 09/30/2016 255,241,468.48
27
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2016
General Fund Total Adjustments General Fund Year End General Fund
Fund Balance to Equity Fund Balance Adjustments Fund Balance
Fund as of 9130/2015 During P12016 as of 09130/2016
as of 09/3012016
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Total Restricted
Assigned
Committed to FY 2020 and beyond
Committed to FY 2017
Committed to FY 2018
Committed to FY 2019
Property Tax Forfeiture Activities
Technology Replacement/Hardware
Capital Reserve
Catastrophic Claims
Financial-HR System Updates
Headiee Rollback - State Tax Exemptions
Unfunded Mandates
HR Comp/VVorkforce Nanning
Emergency Salaries
RCOC Triparty
Carry Forwards
Data Privacy and Security
DB Pension Contribution
Operational Improvements
Homeland Security Enhancements
Pandemic Response
Local Road Improvement Matching Program
Business Continuity Recovery
WRC Long-Term Revolving Fund
Federal Regulatory Changes
MI SCAO Interpreter Costs
Senior Services
Building Security Cameras and Consoles
Board of Commissioners Project
Sheriff Aviation
HR Legal
New Grant Match opportunities
Tax Tribunal Appeals Consultants
Quality of Life Initiatives
Community Partnerships
Buy Local
Jail Commissary
Encumbrances
Rx Discount Card Program
Animal Control Debt Service Y1-Y7
Committed to FY 2016
Health Care Impact
Jail Alternative Prg Startup
Microloan
$349,122.02
141,377.63
$490,499.65
$15,190,785.84
$15,190,785.84
$0,00
31,181,181,00
26,846,429.00
36,632,118.00
8,806,623.34
18,500,000.00
5,000,000.00
5,000,000.00
10,000,000.00
5,000,000.00
5,000,000.00
5,600,000.00
5,000,400.00
3,909,236,00
2,333,884.00
3,600,000.00
3,000,000.00
3,000,000.00
8,904,249.00
2,200,000.00
0.00
1,000,000.00
1,000,000.00
750,000.00
750,000.00
0.00
2,042,986.00
635,000.00
877,055.00
500,000.00
500,000.00
500,000.00
480,000.00
238,654.00
150,000.00
123,539.00
129,105.29
23,787.00
7,000,000.00
29,363,330.00
5,000,000.00
600,000.00
200,000,00
(4,489,817.00)
(600,000,00)
(2,000,031.00)
(2,333,884.00)
(6,180,110.00)
(159,000.00)
32,665.00
(1,475,220.00)
(75,000.00)
(350,000.00)
(129,105.29)
(23,000.00)
(7,000,000,00)
(200,000.00)
$0.00
31,181,181.00
26,846,429.00
38,632,118.00
8,806,623.34
14,010,183.00
5,000,000.00
5,000,000.00
10,000,000.00
5,000,000.00
4,400,000.00
5,600,000.00
5,000,000,60
1,909,205.00
0.00
3,000,000,00
3,000,000.00
3,000,000.00
2,724,139.00
2,041,000.00
32,665.00
1,000,000.00
1,000,000.00
750,000.00
750,000.00
0.00
567,766.00
560,000.00
527,055,00
500,000.00
500,000.00
500,000,00
480,000.00
236,654.00
150,000.00
123,539.00
0.00
787.00
0.00
29,363,380.00
5,000,000.00
600,000.00
0.03
42,117.30
2,149,36
$44,266.66
(9,305,806.40)
($9,305,806,40)
$32,541,850.00
1,351,621.00
1,
(14,704,572.00)
12,
634,693.00
061,810.04
7,
5,
5,
5,
2,
3,
1 ,
(29, 363,330.00)
(5,000,000,00)
(600,000.00)
$391,239.32
143,526.99
$534,766.31
$5,884,979.44
$5,884,979.44
$349,122.02
141,377,63
$0,00 $490,499,65
$15,190,785.84
$0.00 $15,190,785.84
$32,541,850.00
32,532,802.00
28,481,122.00
23,927,546.00
20,868,433.38
14,010,183.00
000,000.00 12,000,000.00
000,000.00 10,000,000.00
10,000,000,00
000,000.00 10,000,000.00
600,000.00 10,000,000.00
5,600,000.00
5,000,000.00
177,295.00 4,086,500.00
672,683.00 3,672,683,00
3,000,000.00
3,000,000.00
3,000,000,00
2,724,139.00
2,041,000.00
000,000.00 1,032,665.00
1,000,000.00
1,000,000.00
750,000.00
750,000.00
600,000.00 600,000.00
567,766.00
560,000.00
527,055.00
500,000.00
500,000,00
500,000.00
480,000.00
238,654.00
150,000.00
123,539.00
79,562.04 79,562,04
12,969,00 13,756.00
0.00
0.00
0.00
0.00
0.00
Total Assigned
$242,777,176.63 ($24,982,502.29) $217,794,674,34 $28,064,581.08 $245,859,255.42
Total Unassigned
1,745,930,91 0.00 1,745,930.91 1,216,536.40 2,962,467.31
Total General Fund Equity
$ 260,204,393.03 $ (24,982,502.29) $ 235,221,890.74 $ 20,019,577.74 $ 255,241,468,48
28
COUNTY OF OAKLAND
FY 2016 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE
AND EXPENDITURES
SUMMARY BY DEPARTMENT
REVEN ES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
FY 2016
ADOPTED
BUDGET
$ 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
BUDGET
AS
AMENDED
$ 211,484,425.00
734,342.00
20,331,902.00
43,673,175.00
107,847,519.00
7,900,000.00
1,904,900.00
15,170,601.03
FY 2015
ACTUAL
$ 214,229,960,09
827,885.09
18,082,521.81
46,057,978.10
116,486,600.27
7,846,288.73
2,368,986.58
15,225,527.98
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
$ 2,745,535.09
1.30%
83,543.09
12.74%
(2,249,380.19) -11,06%
1,384,803.10
3.17%
8,639,081,27 8,01%
(53,711 .27) -0.68%
464,086.58
24.36%
54,926.98 0.36%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $
401,292,070.00 $ 409,046,864.00 $ 420,125,748.65 $ 11,078,884,65
2.71%
PLANNED USE OF FUND BALANCE
$ 29,363,330,00 $ 46,353,207.013 $ (46,353,207.08) -100.00%
4?0,126,748.65 $ (35,274,322.43j . -7.76%
TOTAL GF/GP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
$ 430 665 400.00
$ 51,351,244.00
16,550,943,00
6,233,680.00
$ 74,136,867.00
19,573,867.00
141,369,640.00
$ 465 400 071 08
$ 51,687,304.00
16,613,679,00
6,304,211.29
$ 74,805,194.29
19,325,044.27
144,268,134.82
$ 42,330,211.76
15,943,760.33
6,056,202.70
$ 64,330,174.79
18,694,167.27
141,865,760.58
$ 9,357,092.24
659,918.67
248,008.59
$ 10,275,019.50
630,877.00
2,402,374.24
18.10%
4.03%
3.93%
13.77%
3.26%
1.67%
TOTAL LAIN ENFORCEMENT
$ 160,943,507.00 $ 163,593,179.09 $ 160,559,927.86 $ 3,033,251.24
1.85%
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
TOTAL GENERAL GOVERNMENT
10,399,820.00
8,651,276.00
2,823,846 00
1,315,339.00
5,720,839.00
$ 28,911,120.00
10,598,171.00 8,812,726.30 1,785,444.70 16.85%
9,270,802.00 8,324,996,81 945,805.19 10.20%
2883,567,05 2,635,195.81 248,370.24 8.61%
1,326 ,547.00 1,319,622,09 6,924.91 0.52%
6,059,955.00 5,818,198.92 251,755.08 4.15%
8 30,149,042.06 $ 26,910,741.93 $ 3,238,300.12 10.74%
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
$ 7,116,474.00 $ 7,097,480.00
19,477,979.00
20,056,996,00
2,544,697.00
2,565,168.00
1,414,477,00
1,409,235.00
4,223,346.00
4,711,378.00
63,1213,004,00
64,018,041.55
17,112,541.00
17,505,296.00
7,830,487,00
8,583,596.10
122,848,005.00 $ 125,947,192.65
$ 386,838,499.00 $ 394,294,608.08
$ 6,939,166.28 158,313.72
17,851,192,89 2,205,805.11
2,512,038.03 53,129.97
1,399,336,44 9,898,56
4,316,813.93 394,564.07
58,439,863,39 5,578,178.16
16,631,401.18 873,894.82
7,796,074,86 787,521.24
$ 115,886,887.00 $ 10,061,305.65
5 367,886,731.57 $ 26,607,876.51
2.23%
11,00%
2.07%
0,70%
8.37%
8.71%
4.9904
9.17%
7.99%
6.75%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
43,816,901.00
61,105,463.00 8 57,505,439.46 $ 3,600,023.54
5.89%
TOTAL GOVERNMENTAL EXPENDITURES
$ 930,655,400.00
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective 8. _
GAAP Required Adjustment (eliminating use of fund bal
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e
v
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n
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GAAP -BASED REPORT (forecasted Impact on Fund B
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$ 455,900,071.08 $ 425,192,171.03
30 207 900 05
41,286,784.70 $ 41,286,784.74
$ (46,353,207 08)
($5,066,422.38)
29
6.63%
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TAXES (601000-601999) Property Taxes - July Tax Levy Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes $ 210,950,475.00 $ 211,005,925.00 $ 213,562,871.55 $ 2,556,946.55 98,500.00 98,500.00 (14,644,93) (113,144.93) 300,000.00 300,000.00 599,125.97 299,125.97 80 000.00 80,000.00 82,607.50 2,607.50 5 211,428,975.00 $ 211,484,425.00 $ 214,229,960.09 $ 2,745,535.09 121% Favorable primarily due to timing of tax collections. -114.87% 99.71% Fay. Due to tax payments from the state on DNR land. 3.26% 1.30% 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 - $ 52,000.00 202,500.00 51,380.00 93,194,00 300,000.00 729,074.00 $ $ - $ 27,220.00 53,501.00 5 202,500.00 213,046.50 63, 357,00 70025.18 141,265.00 134.315.00 300,000.00 356,997.41 734,342.00 $ 827,885.09 $ 0.00% 26,281.00 96.55% Favorable due to timing of funding for FY 2015 and FY 2016 SCAAP grant. 0.00% 10,546.- 50 5.21% Favorable due to DNS Title IV-E grant contract; partially offset by the unfav State Grants portion. 6,668.18 10.52% Fay. Federal Operating Grants primarily due to agreement for Hazardous Materials Emergency Preparedness Grant (HMEP) greater than anticipated. (6,950.00) -4.92% Unfav. Federal Operating Grants as maximum allocation exceeds current need for Type II water surveys and operator certification training. 56,997.41 19.00% Fay. Refunds School Meals (lunch program) due to increase in per meal reimbursement from the State. 93,543.09 12.74% STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney - $ 1,000.00 2500.00 - $ 1,000.00 2,500.00 (1,000.00) (2,500.00) 0.00% -100.00% -100.00% Unfav. Due to DHS Title IV-E grant funding activity is budgeted and receipted in Federal Operating Grants account Economic Development Health Division 4,521,752.00 4,714,284.- 00 4,714,174.46 (109.54) 0.00% 0.00% Unfav. State Operating Grants due to Michigan Department of Environmental Quality (MDEQ) long term water pollution monitoring based on less than anticipated number of sites monitored. Partially offset by fay. State Operating Grants due to an additional funding increase and change in contract end date for the MEDQ Inland Beach monitoring program. 30
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT FY 2016 ACTUAL 112,796.19 ADOPTED BUDGET 90,000.00 AMENDED BUDGET 90,000.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 22,796.19 25.33% Fay - State Operating Grant $22,796 due to timing of revenue being reimbursed faster than anticipated budget projection. Water Resources Commissioner Public Services - Veteran's Services Non-Departmental - Child Care Subsidy Total State Grants 0.00% 15,704,042.00 15,524,118.00 13,255,551.16 (2,268,566.84) -14.61% Built into the Circuit Court Family Division, Human Services Administration and Children's Village budgets are Child Care Fund expenditures. A favorable variance within these expense areas reduces the 50% reimbursement the county receives. Unfav revenue variance is offset by Child Care Fund expenditure favorability. $ 20,319,294.00 $ 20,331,902.00 $ 18,082,521,81 $ (2,249,380.19) -11.06% OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental $ 37,288,811.00 $ 41,492,105.00 $ 42,849,430.50 $ 1,357,325.50 3.27% Fay Local Community Stabilization Share $1.75 million for anticipated personal property tax loss reimbursements from the State partially offset by unfav revenue for State Court Fund Disb PA 189 ($386,645) based on caseload distribution. HHS - Homeland Security 36,000.00 36,000.00 (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 4,500.00 4,500.00 4,819.63 319.63 7.10% Fay. Drug Case Management due to an increase in drug case filings. District Court 1,800.00 1,800.00 4,453,09 2,653.09 147.39% Fav. Drug Case Management due to an increase in drug case filings. Sheriff 300,000.00 223,675.00 282,475.00 58,800.00 26.29% Fay. Social Security Incentive Payment receipts in excess of budget funds are collected from jail inmates receiving SSI for cost of incarceration. Non-Departmental - Reimb Judges Salaries 1,915,095.00 1,915,095.00 1,916,799.88 1,704.88 0.09% Fay based on actual reimbursement for judges salaries. Total Other Intergovernmental Revenue $ 39,546,206.00 $ 43,673,175.00 $ 45,057,978.10 $ 1,384,803.10 3.17% CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration Circuit Court - Civil/Criminal - $ 2,596,000.00 - $ $ 2,754,700.00 2,655,342.07 (99,357.93) 0.00% -3.61% Unfav. Civil Mediation Payments ($90,050) and Court Costs ($64,463) due to a reduction in civil/criminal caseload, and Jury Fees ($72,508) due to a reduction in jury trials; partially offset by fay. E Filing Fees 6121,774 due to unanticipated E-Piling Revenue. 31
Probate Court- Estates and Mental Health Total Administration of Justice Law Enforcement Prosecuting Attorney 507,600.00 557,450.00 557,457.41 7.41 $ 16,507,250.00 $ 16,715.800.00 $ 17,653,360.89 $ 937,560.89 287,000.00 $ 330,200.00 330,219.33 $ 19.33 0.00% 5.61% 0.01% COUNTY OF OAKLAND GENERAL FUND f GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT -EXPLANATION OF SIGNIFICANT VARIANCES (164,512.54) -8.45% Unfav. Refund Fees PD Oaf Attorney ($45,172), Court Service Fees Probation/Traffic ($42,478), Board and Care (628,737), Reimb Clinical Evaluations ($20,109) and Govt Benefit Board and Care ($14,758) due to a reduction in family caseload. 75,402.16 1.84% Fay. State Law Costs $141,755, Ordinance Fines and Costs $66,369, Late Penalty 629,067, Assessments and PSI $25970 and Show Cause Fee $23,513 due to continued collection efforts; partially offset by unfav. Probation Fees (6160,358) and Community Service Oversight ($38,936) due to a reduction in caseload. 408,554.63 25.76% Fay. State Law Costs $307,665 and Ordinance Fines and Costs $97,865 due to an increase in Criminal/Traffic caseload and continued collection efforts; partially offset by unfav. Filing Fees DCU ($27,034) due to a decrease in civil caseload. 467,160.65 13.07% Fair, Ordinance Fines and Costs $498,510 and Assessments and PSI $22,242 based on continued collection efforts. In addition, fay. State Law Costs $18,897 due to an increase in State violation caseload; partially offset by unfav, Probation Fees ($81,500) due to probationer's inability to pay monthly Probationary Oversight Expense. In addition, unfav. Garnishment Fees ($26,565) and Filing Fees DCU ($23,002) due to a decrease in the number of civil cases filed. 250,006.51 11.35% Fay. Ordinance Fines and Costs $157,316 and State Law Costs $31,476 due to continued collection efforts and Refund Fees PD Def Attorney $82,584 due to an increase in public defender requests. Also fay. Forfeiture of Bonds $19,924 due to an increased number of defendants failing to appear before the court; partially offset by unfav. Probation Fees ($62,390) due to probationer's inability to pay monthly Probationary Oversight Expense. Circuit Court - Family Division District Court - Division I (Novi) District Court - Division II (Clarkston) District Court - Division III (Rochester Hills) ADOPTED AMENDED FY 2016 BUDGET BUDGET ACTUAL 1,947,000.00 1,947,000.0D 1,782,487.46 4,092,200.00 4,092,200.00 4,167,602.16 1,587,200.00 3,575,400.00 1,587,200.00 3,575,400.00 1,996,054.63 4,042,560.65 District Court - Division IV (Troy) 2.201,850.00 2,201,850.00 2,451,856.51 32
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriff's Office 1,900.00 1,900.00 5,625.40 3,725.40 196.07% Fay. Primarily due to Reimbursement General of $3,345. Sheriff - Administrative Services 357,100.00 357,100.00 428,587.98 71,487.98 20.02% Fay, due to increased Fingerprints of $209,546 due to new teachers required to be fingerprinted; Photostats $45,504 due to increased requests for copies of records and reports and Fee Income $4,681 from Jail/Records collections for indigent commissary items ordered by inmates; partially offset by unfavorable Gun Registrations ($158,345); Registration Fees ($19,148) from Sex Offender Registry fee required by state, Photographs ($5,185) from Records Division requests for crime scene photos; Reimbursement Postage ($4,900) resulting from Employee Suggestion savings from mailing inmate belongings to their residence. Sheriff - Corrective Services 3,113,266,00 3,113,266.00 3,061,765.39 (51,500.61) -1.65% Unfav. largely due to Reimbursement Salaries of ($161,308) and OUIL Third Offense of ($11,792) which is a court driven assessment; Reimbursement Fee Income ($20,402) for Commissary goods collections from inmates accounts; Clinic Charges ($14,079) for inmates inability to reimburse for clinic services, reduced receipts of Diverted Felon revenue ($10,730) due to lower number of inmates with certain offenses that are billable to the State, Miscellaneous of ($7,698) due to less than anticipated activity and Hospital Cost Recovery ($3,000) from inmates with ability to pay. Partially offset by favorable Reimb. Contracts $127,453 for reimbursement of Community Mental Health (CMH) position; Commissions Contracts $24,632 from Jail Commisssary Commissions; Inmate Board and Care of 620,086 from inmates with ability to pay and Participation Fees of $4,924. Sheriff - Corrective Services Satellites 577,790.00 603,430.00 624,522.33 21,092.33 3.50% Fay. Reimbursement Court Services $45,045 for court security to non 52nd District Courts who contract with the Sheriffs Office for security; and Reimbursement Salaries $54,601 for contracted court deputies. Partially offset by Unfav. Board and Care receipts of ($78,554) from inmates with ability to pay. 33
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT Sheriff - Emergency Response and Preparedness ADOPTED BUDGET 2,269,741.00 AMENDED BUDGET 1,996,624.00 FY 2016 ACTUAL 1,961,226.99 AMOUNT FAVORABLE {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (35,397.01) -1.77% Unfav. receipts of Civil Action Service Fees of ($262,564) due to the decline in the number of foreclosures and civil service requests (see corresponding favorability in Fees Civil Service expenditures). Partially offset by favorable Dispatch Services of $222,977 due to delayed start of new contract billings. Reimbursement of Salaries of $3,941 and Reimbursement General of $249 all related to level of billable activity. -100.00% Unfav. Dispatch Services of ($354,164) due to timing of newly created Division billings. -1.49% Unfav. Sheriff Special Deputies of ($711,946) based on billable activity for law enforcement services; Reimbursement of Salaries ($50,943) for billable law enforcement deputy services; Miscellaneous of ($1,000); Inspection of Boat Livery of ($958); Wrecker Service of ($545); partially offset by favorable Fee Income of $10,584 from Jail/Records collections for indigent commissary goods for inmates; Liquor Control Sheriff $7,252 due to higher than expected activity. 25.62% Fay. largely due to Drug Testing of $212,649 collected from Results Program and probation clients; Reimbursement Salaries $93,394; Confiscated Property $44,536; Miscellaneous $10,023; and Reimbursement General of $3,701 due to higher than anticipated activity; partially offset by unfav. Refund Forensic Lab Fees ($50,000); Forensic Lab Fees ($43,999) due to the timing in start-up of the DNA Laboratory; and Refunds NET of ($1,464). -1.42% 19.51% Fav. Certified Copies $172,350, Photostats $135,958, Jury Fees $35,710, CVR County Portion $19,922 and Garnishment Fees $18,490 due to increased activity. Also favorable, E-Filing Fees $121,775 and Photographs $8,190 due to extension of pilot project; awaiting legislation approval of new E-filing system. Partially offset by unfavorable Civil Action Entry Fees ($43,695), Notary Commission ($13,400), Bond Fees ($11, 035) and Assumed Names ($10,098) due to less than anticipated activity. Sheriff Emergency Communications Operations 354,164.00 (354,164.00) Sheriff Patrol Services 48.088,619.00 49,176,771.00 48,448,175.61 (730,595.39) Sheriff - Investigative Forensic Services 1,049,499.00 1,049,499.00 1,318,339.15 268,840.15 Total Law Enforcement $ 55,744,915.00 $ 56,984,954.00 $ 56,178,462.18 $ (806,491.82) General Government Clerk - County Clerk $ 2,237,600.00 $ 2,237,600.00 $ 2,674.104.90 $ 436,504.90 34
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 270,370.97 185.57% Fay. Reimb. General $234,375 due reimbursement of Presidential Primary, Election Filing Fees Late $19,450 due to Corporation Counsel efforts to collect on late filers. Passport Fees $12520 and Nominating Filing Forfeit $5,600 due to increased activity. Partially offset by unfavorable Voter Registration Application ($4,324) due to decreased activity. 3,739,446.63 39.48% Fay. Land Transfer Tax $3,631,279, Mortgages $383,153, Recording Fees $46,983 and Tract Index $8,330 due to increased activity. Partially offset by unfavorable Enhanced Access Fee ($231,847), Deeds ($67,136) and Reirnb General ($15,000) due to reduced activity. ADOPTED AMENDED FY 2016 BUDGET BUDGET ACTUAL Clerk - Elections 137,700.00 145,700.00 416,070.97 Clerk - Register of Deeds & Micrographics 9,472,500.00 9,472,500.00 13,211,946.63 51.27% Fav. Payments Other Than Anticipated $2,270,018 due to sale of foreclosed property. Also, favorable Administration Fees $176,448, Deeds $130,954, Title Search Fees 640,006 and Tax Reverted Land Co Portion $21,151 due to increase in activity. Partially offset by unfavorable Tax Statements ($46,260) due to less activity, Recording Fee Forfeiture Certifications ($9,857) and Recording Fee Redemption Certificates ($9,343) due to lower number of delinquent properties. 19,17% Fay. - Reimbursement General $367,298 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fay. - Reimbursement Salaries Construction Administration $28,784 a result of under estimated budget compared to actual amount eligible to charge back to projects. Unfav. - Plat Service Fees ($750) a result of less business activity for subdivision plats. Treasurer 5,032,300.00 5,032,300.00 7,612,147.99 2,579,847.99 Board of Commissioners Library Board Water Resources Commissioner 1,837,226,00 2,062,226.00 2457,657.89 395,331.69 12,500.00 12,500.00 13,443.75 943.75 7.55% Fay. due to prescription program royalty fee income. 14,000.00 14,000.00 15,468.04 1,468.04 10.49% Fay. Re mb. Salaries $3,153 due to State aid to public libraries offset by unfavorable Copier Machine Chages ($1,475) due to increased functionalities of downloading and e-mailing documents. Total General Government $ 18,743,826.00 $ 18,976,826.00 $ 26,400,740.17 $ 7,423,914,17 39.12% County Executive County Exec - Compliance Office 230,000.00 $ 230,000.00 $ 276,922.05 48,922.05 20.40% Fay. Refunds Miscellaneous due to increased members in vendor incentive program. 35
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT M&B - Equalization Division M&B - Fiscal Services Division Central Services - Support Services Human Resources HHS - Administration HHS - Health Division NHS - Children's Village HE-IS - Homeland Security 0.00% 11.45% Fay. Administration Fees $166,636 due to receipt of delayed Medicaid Outreach payment from State and capturing revenues from another account (Clinic Charges). Fay. Reimb General $138,120 due to grant administrative overhead. Fay. Pneumo Vax 3rd Party $131,878 due to increased reimbursement from 3rd party payers. Fay. Permits $86,381; Immunizations 650,626; and Food Service Licenses $41,827 due to increased demand. Fay. Inspection Fees $33,804 due to increased inspection activity. Partially offset by unfav. Diff Between Chg and !nit Pay ($142,082) due to the difference between insurance billing and reimbursements. Unfav. Clinic Charges ($133,010) due to revenues being captured in another account (Administration Fees). 8.85% Fay. Board and Care $284.087 due to an increase in Oakland County DHS wards. Fay. Out County Board and Care $15,771 due to an increase in out of County DHS wards. 0.00% AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3,233,968.00 3,233,968.00 3,338,513.89 104,545.89 3.23% Fay. Reimbursement Equalization Services $104,545.89 due to a FY 2016 contract rate increase of 3% partially offset by a reduction in the number of personal property contracts. 505,600.00 505,600.00 529,951.33 24,351.33 4.82% Fay. Late Penalty $40,686 due to higher than anticipated assessment and collection. Partially offset by unfav. Court Ordered Board and Care ($13,173) due to lower than expected use. 320,000.00 323,000.00 312,466,82 (10,533.18) -3.26% Unfav. Standard Mail ($14,474) due to decrease in postage rate and an increase in standard mail volume, unfav. Commission Vending Machines ($11,636) due to less than anticipated vending sales and due to new contract with vending service company. Partially offset by Metered Postage $15,293 due to an increase in standard mail volume and Reimbursement General $283 for satellite TV subscription services offered in the cafeteria at the Courthouse. 475.00 475.00 (475.00) -100.00% Unfav. Miscellaneous ($475) fees no longer collectible due to a procedural change. 3,912,612.00 3,914,830.00 4,363,168.02 448,338.02 2,865,000.00 3,395,000.00 3,695,476.27 300,476.27 36
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT Public Services - Community Corrections ADOPTED BUDGET 215,000.00 AMENDED BUDGET 215,000.00 FY 2016 ACTUAL 211,282.70 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (3,717.30) -1.73% Unfav. Fee Income ($3,717) due to less than anticipated referrals from judges to the Weekend and Weekday Alternative for Misdemeanants (VVWAM) Program. -1.39% Unfav. ($292) due to small fluctuations in educational programs and workshops. 0.25% Fay. Freedom of Information Act (FOIA) Fees $777 due to unanticipated revenue. 16.76% Fay. Sale of Licenses $190,266 due to higher amount of dog license sales than anticipated. Partially offset by unfav. Service Fees ($12,847), Pound Fees ($8,842), Animal Sterilization Fees ($7,350) and Claimed Animals ($6,178) due to initiatives to increase placement of animals in forever homes. -6.26% Unfav. due to less anticipated revenue for Medical Main Street and Sale of Maps, 3.93% 8.01% -0.68% Unfav due to lower than anticipated activity relating to construction projects, grants and proprietary funds. Public Services - MSU Extension 21,000.00 21,000.00 20,708.00 (292.00) Public Services - Medical Examiner 308,000.00 360.111.00 361,022.75 911.75 Public Services - Animal Control 913,200.00 919,800.00 1,073,938.25 154,138.25 Public Services - Circuit Court Probation Economic Day. & Comm. Affairs - Admin 24,000.00 24,000.00 9,000.00 Economic Day. & Comm. Affairs - PEDS 396,416.00 443,343.00 415,606.84 (27,736.16) Total Non-Departmental 716,812.00 $ 1,583,812.00 $ 1,645,980.11 $ 62,168.11 Total Charges for Services $ 104,658,074.00 $ 107,847,519.00 $ 116,486,600.27 $ 8,639,081.27 INDIRECT COST RECOVERY (640100) $ 7,900,000.00 $ 7,900,000,00 $ 7,846,288.73 $ (53,711.27) 0.00% (15,000.00) -62.50% Unfav. due to less than anticipated revenue for Economic Outlook and Business Roundtable. Total County Executive $ 12,945,271.00 $ 13,586,127.00 $ 14,608,056.92 $ 1,021,929.92 7.52% Non-Departmental Non-Dept- Charges for Services 716,812.00 $ 1,583,812.00 1,645,980.11 62,168.11 3.93% Fay primarily due to Interest and Penalty $33,167 for Long Term Revolving Fund payments, Miscellaneous $16,323, NSF Check Fees $6,363, Reimb of Employee Compensation $3,671 and Garnishment Fees $2,007. INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) Sheriff Corrective Services Sheriff Investigative/Technical Services Treasurer Clerk/Register of Deeds 2,400.00 $ 100,000.00 2,500.00 2,400.00 $ 100,000.00 2,500.00 1,244.30 $ 209,567.22 18,936.93 (1,155.70) 109,567.22 16,436.93 -48.15% Unfav, due to investment base. 0.00% 0.00% 109.57% Fay, due to investment base and market rates adjustment. 657.48% Fay, due to investment base and market rates adjustment. Economic Development - _ 0.00% 37
Circuit Court-County Auction Circuit Court District Court Probate Court Prosecuting Attorney Sheriff Office 5,000.00 5,000.00 Sheriff - Administrative Services Sheriff - Corrective Services COUNTY OF OAKLAND GENERAL FUND /GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT Non-Departmental Total Investment Income ADOPTED BUDGET 1,800,000.00 $ 1,904,900.00 $ AMENDED BUDGET 1,800,000.00 1,904,900.00 AMOUNT FY 2016 FAVORABLE ACTUAL (UNFAVORABLE) 2,139,238.13 339,238.13 $ 2,368,986.55 $ 464,086.58 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 18.85% Favorable due to Market Value Adjustment. 24.36% 19,150.00 $ 154.00 0.01 93.05 2.00 0.01 4,853.78 1,727.00 7,899.43 (940.00) -4.68% Unfav. due to sufficient grant funding; no additional funding was needed from the Restore Foundation. See expenditure offset in Transfers Out account in the Judicial Administration Division. 154,00 100.00% Fay. due to proceeds from the county auction. 0.01 100.00% Prior Year Adjustment 93.05 100.00% Fay. cash overages 2.00 100.00% Fay. cash overages 0.01 100.00% (146.22) -2.92% Unfav. due to County Auction receipts ($5,000); partially offset by Fay. Enhancement Funds of $4,854 transferred from Restricted Fund for Dispatch Training. 100.00% Refund of Prior Years Expenditures. 7,899.43 100.00% Fav. Mainly due to County Auction Proceeds $7,800. OTHER REVENUES (670000-695500) Circuit Court-Donations 20,090.00 $ 1.727.00 Sheriff - Corrective Services-Satellites Sheriff- Emergency Prep and Communications Sheriff - Emergency Communications Operations Sheriff- Patrol Services Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer 6,000.00 6,000.00 104,537.52 28,307.99 2,991.20 1,553.05 98,537.52 28,307.99 2,991.20 1,553.05 0.00% 0.00% 0.00% 1642.29% Fay. Adjustment of Prior Years Revenue $92,538 due to FY 2013-2015 Sheriff comp time billing being posted to the incorrect fund; County Auction receipts $6,000. 100.00% Fay. Refund of Prior Years Expenditures $21,548 for reimbursement of Sheriffs overtime; Adjustment Prior Years Revenue of $2,767 and County Auction receipts $3,993. 100.00% Fay. Due to Cash Overages. 100.00% Fay. Due to Cash Overages. Board of Commissioners 388.86 388.85 100.00% Fay. contributions due to voluntary donations for elected officials fringe benefits, Library Board Water Resources Commissioner County Exec - Compliance Office Management and Budget - Fiscal Services - _ 0.00% 69.50 69.50 100,00% Fay. Refund of Prior Year Expenditures 23,105.53 23,105.53 100.00% Fav. Prior Year Revenue 10.95 10.95 100.00% Fay. cash overages 38
12000.00 55,244.19 43,244.19 360.37% Fav. due to reimbursement from bond proceeds for initial outlay of costs for the new pet adoption center. 3,000.00 3,034.10 34.10 1.14% Fay, due to Donations. 98,791.12 96,791.12 100.00% Fay. Prior Years Revenue in order to reflect final FY 2015 admin overhead cost distribution. 1,411.00 0,00% 29,713.59 29,713.59 100,00% Fay. due to Refund Prior Years Expenditure as a result of final cost settlement with Waterford School District for 201412015. 13,080.74 11,669.74 827.05% Fay. Transfers In primarily due to completion of CV J Sally Port Renovation project return of favorable project balance. COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2016 YEAR END REPORT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 2,911.46 970,49% Fay, Refund of Prior Years Expenditures $2,075 for correction of invoices accrued in error; County Auction $836 due to greater than anticipated sales of auction items (offset by unfav Auction Expense $103). ADOPTED BUDGET Central Services - Support Services 300.00 AMENDED FY 2016 BUDGET ACTUAL 300.00 3,211.46 Facilities Management Engineering Health Division - Contributions Health Division Health Division - Transfers In Children's Village Children's Village - Transfers In Homeland Security Public Services - Medical Examiner Public Services - Animal Control-Other Revenues Public Services - Animal Control-Transfers In Economic Development & Comm Affairs - Other Economic Development - Contributions Non Departmental - Donations Non-Dept - Sundry Sheriffs' Transfers Treasurers Transfers Non-Departmental - Transfers In Total Other Revenues 1,294.00 1,674.50 8.55 44,263.00 44,240.00 417,500.00 68,546.00 3,419,696.00 91,379.00 78,681.00 75,001.00 417,500.00 240,541.00 3,419,698,00 47,116.00 30,761.28 210,552.36 171,993.53 3,550,810.52 10 800,000.00 10,600,_000,00 10,813,398.16 $ 14,805,547.00 $ 15,170,601.00 15,225,527.98 $ 1,294.00 100.00% Fay. due to County Auction. 1,674.50 100.00% Fay. due to County auction proceeds. 8.55 100.00% Fey. Cash Overages (44,263.00) -48.44% Unfav. Transfers In ($44,263) due to additional veterinarian hours allotted per MR #14275 but were not required. (78,681.00) -100.00% Unfav. Prior Years Revenue to correct collection of fees related to the NO HAZ program. (44,239.72) -58.99% Unfav. due to reduced program reimbursement in NO HAZ program. 0.00% (206,947.64) -49.67% Unfav due to less than anticipated Prior Years Adjustments. (68,547.47) -28.50% Transfer-In far grant match less than budget. 131,112.52 3.83% Fay. due to increased Collection Fee activity than projected. 13,398.16 0.12% Fav due to the closing of various FM & 0 projects. 54,926,98 0.36% PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carry forwards 2,486,925.08 (2,486,925.08) -100.00% Use of Prior Yrs Fund Balance 29,363,330.00 $ 43,866,282.00 (43,866,282.00) -100.00% Total Planned Use of Fund Balance 29,363,330.00 $ 46,353,207.08 $ $ (46,353,207.08) -100.00% TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 4$0 656 400.00 $ 456,400,071.08 $ 420,125,748.65 $ (35,274,322.43) -7.75% 39
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Personnel Expenditures Operating Expenditures $ 8,735,410.00 $ 8,529,418.00 $ 7,939,460.72 $ 110,876.00 493,514.00 311,715.52 589,957.28 181,795.48 6.92% - Fay, due to underlined and vacant positions. 36,84% Fav. Expendable Equipment $190,869 due to lower than anticipated use and fav. Special Projects $93,895 due to the distribution of Judicial Technology funds from the State and Judge On-Line project (MR #0917) used for courtroom technology improvements. Carry forward requests are included in the year end report for these items. Also fav., Office Supplies $23,499 due to efforts to reduce spending. These are partially offset by unfav. Library Continuations ($74,857) and Furniture and Fixtures ($74,556). due to higher than anticipated use. Internal Support Expenditures Transfer Out 361,474.00 484,992.00 20,090.00 487,659.51 19,150.00 (2,667.51) -0.55% Unfav. Info Tech Managed Print Svcs due to higher than anticipated use. 940.00 0.00% Fay, due to no additional funding needed from the Restore Foundation to cover grant program costs. See Unfav. "Other Revenues" for offset. $ 9,207,760.00 $ 9,528,014.00 $ 8,757,988.75 $ 770,025.25 5.08% (99,860.19) Business Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Civil! Criminal Division Personnel Expenditures $ 1,670,222.00 $ 1,635,710.00 $ 1,540,519.82 $ 77,234.00 77,234.00 34,167.83 153,151.00 166,937.00 165,630.51 $ 1,900.607.00 $ 1,880,881.00 $ 1,740,308.16 $ $ 1,809,151.00 $ 1,770,171.00 $ 1,870,031.19 $ -5.64% - Unfav. due to overfilled positions/staff changes and due to an emergency salary position #3806 that is charged to this division, but not budgeted. Dept. is favorable overall for Personnel controllable category. 96,190,18 5.88% - Fav. due to underlined and vacant positions. 43,076.17 55.77% - Fay. due to a reduction in the use of Visiting Judges $16,567, Computer Supplies $8,071, Metered Postage $6,498, Professional Services $4,000 and Equipment Maintenance $3,300 due to lower than anticipated use. 1,306.49 0.78% - Fay. Info Tech Managed Print Svcs due to anticipated use. 140,572.84 7.47% 11/23/2016 40
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 1,563,014,34 30.09% - Fav. Defense Attorney Fees $943,674 due to a decline in both caseload and requests for appointed counsel. Fav. Juror Fees and Mileage $343,392, Attorney Fees Mediators $97,050 and Transcript on Appeals $46,103 due to a decline in caseload. In addition, fay. Metered Postage $30,670 due to lower than anticipated use. A carry forward for Defense Attorney Fees and Defense Attorney Fees Trial is included in the year end report. Operating Expenditures ADOPTED AMENDED FY 2016 BUDGET BUDGET ACTUAL — -- — — 5,191,431.00 5,194,531.00 3,631,516.66 EXPLANATION OF SIGNIFICANT VARIANCES nn••n••-...e Internal Support Expenditures Transfers Out 2,353,088.00 2,594,111.00 2,582,278.97 11,832.03 0.46% - Fay. Info Tech Operations $37,103 due to lower than anticipated usage; partially offset by unfav. Bldg Space Cost Allocation ($22,970) due to anticipated expenditures more than budget and unfav. Info Tech Managed Print Svcs ($795) due to usage. $ 9,353,670.00 $ 9,558,813.00 $ 8,083,826.82 1,474,986.18 15.43% 4.59% - Fay. due to underrilled and vacant positions. 41.70% - Fay. due to decrease in placements to State Institutions $4,370,513 and Priv Institutions Residential $864,612. Also fav., Professional Services $162,202 due to lower than anticipated use and fay. Fees Guardian Ad Litern $54,697 due to decrease in caseload. Offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). 3.18% - Fay. Info Tech Operations $58,117 due to lower than anticipated use; partially offset by unfav. Info Tech Managed Print Svcs ($5,627) and Telephone Communications ($4,382) due to LISArSP 0.00% - Fay. primarily due to the Friend of the Court requiring less than anticipated funding. Family Divisionkluvenile Maint Personnel Expenditures $ 11,280,597.00 $ 11,108,811.00 $ 10,599,116.54 $ 509,694.46 Operating Expenditures 13,121,945.00 13,085,654.00 7,628,408.00 5,457,246.00 Internal Support Expenditures 1,509,440.00 1,561,614.00 1,512,026.59 49,587.41 Transfer Out 4,977,225.00 4,963,517.00 4.008,536.90 954,980.10 $ 30,889,207.00 $ 30,719,596.00 $ 23,748,088.03 $ 5,971,507.97 22.69% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 23,495,380.00 $ 23,045,110.00 $ 21.949,128.27 $ 18,501,486.00 18,850,933.00 11,605,801.01 4,377,153.00 4,807,654.00 4,747,595,58 4,977,225.00 4,983,607.00 4,027,686.90 1,095,981.73 7,245,131.99 60,058.42 955,920.10 4.76% 38.43% 1.25% 19.18% 11/23/2016 41
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 51,351,244.00 $ 51,687,304.00 $ 42,330,211.76 $ 9,357,092.24 18.10% 11/23/2016 42
$ 5,405,253.00 $ 5,487,914.00 $ 5,300,940.57 $ 186,973.43 3A1% $ 2,044,989.00 $ 2,004,331.00 $ 1,933,812.31 $ 637,162.00 657.956.00 584,180.73 193,996.00 239,066.00 228,035.82 Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 70,518.69 3.52% - Fay, due to turnover and underfilled positions/vacancies. 73,775.27 11.21% - Fay. Defense Attorney Fees $24,986 due to restructured schedule for defense attorneys. Also fav., Software Support Maintenance $11,487, Electrical Service $6,364, Printing $5,386, Interpreter Fees $4,505, Travel and Conference $3,516, Office Supplies $3,324, Medical Exam $3,320, Expendable Equipment $3,065, and Computer Research Service $3,028 due to lower than anticipated use. 11,030.18 4.61% - Fav. Info Tech Operations $11.790 due to lower than anticipated use and Equipment Rental $4,383 due to reduced contractual expenses; partially offset by unfav Info Tech Managed Print Svcs ($3,662) due to higher than anticipated use. 0.00% COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 208,504.00 $ 7,300.00 1,417.00 205,270.00 $ 17,300.00 2,890.00 191,251.95 $ 8,750.00 1,304,00 14,018.05 6.83% Fay, due to turnover and undeffilled positions/vacancies. 8,550.00 49.42% Fay. Visiting Judges due to lower than anticipated use. 1,586.00 0.00% Fay. Info Tech Operations due to lower than anticipated use. 0.00% nn•n $ 217,221.00 $ 225,460.00 $ 201,305.95 $ 24,154.05 10.71% Division 1 - Novi Personnel Expenditures Operating Expenditures $ 4,148,048.00 901,941.00 $ 4,059,781.00 $ 3,928,394.49 $ 131,386.51 986,928.00 946,635.41 40,292.59 3.24% - Fav. due to turnover and underfilled positions/vacancies. 4.08% Fay. Software Support Maintenance $10,886 due to reduction in phones, computers, etc. which continue to bring savings. Medical Exam $9,188, Office Supplies $8,601, Personal Mileage $4,039 and Printing $3,282 due to efforts to keep costs down. Also, fav. Defense Attorney Fees $4,775 due to restructured scheduling improvements and efforts to contain costs, Professional Services $4,494 due to security charge changes as a result of the new landlord contract, Building Maintenance Charge $3,111 due to savings as a result of new landlord and contract change and Juror Fees and Mileage $3,058 due to a reduction in jury trials and scheduling improvements; partially offset by unfav. Library Continuations ($12,312) due to higher judicial orders than anticipated. Internal Support Expenditures 355,264.00 441,205.00 425,910.67 15,294,33 3A7% Fay. Info Tech Operations due to lower than anticipated use. Transfers Out 0.00% - Total Division 2- Clarkston $ 2,876.147.00 $ 2,901,353.00 $ 2,746,025.86 $ 155,324.14 5.35%
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 2.76% - Fay. due to turnover and underfilled positions/vacancies. -13.60% - Unfav. Defense Attorney Fees ($75,904) due to an increase in requests for appointed counsel. In addition, unfav. Interpreter Fees ($16,249) due to higher than anticipated use; partially offset by fay. Electrical Service $23,723 and Software Support Maintenance $7.523 due to lower than anticipated use. 7.30% - Fav. Info Tech Operations $11,580 and Equipment Rental 610,517 due to lower than anticipated use: partially offset by unfav. Info Tech Clemis ($1,607) due to higher than anticipated usage. Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 3,862,364.00 $ 3,781,908.00 $ 3,599,165.89 $ 182,742.11 4.83% - Fay. due to turnover and under5Iled positions/vacancies. 417,433.00 417,483.00 331,150.01 86,332.99 20.68% - Fay. Defense Attorney Fees $24,959 due to a decrease in requests for appointed counsel. Also Fav. Juror Fees and Mileage $16,675, Printing $8,388, Office SuppEes $8,930, Software Support Maintenance $7,120, Computer Research Service 65,296, and Expendable Equipment $4,131 due to effort to keep costs down. 790,965.00 818,910.00 800,280.03 18,629.97 2.27% - Fay. Info Tech Operations $14,993 and Equipment Rental $3,833 due to lower than anticipated use. 0.00% $ 5,070,815.00 $ 5,018,301.00 $ 4,730,595.93 $ 287,705.07 5.73% Division 4 - Troy Personnel Expenditures $ 2,256,306.00 $ 2,237,932.00 $ 2,176,222.86 $ 61,709.14 Operating Expenditures 479,207.00 479,207.00 544,380.10 (65,173.10) Internal Support Expenditures 245,994,00 263,512.00 244,286.06 19,225.94 $ 2,981,507.00 $ 2,980,651.00 $ 2,964,889.02 $ 15,761.98 0.53% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 12,520,211.00 $ 12,289,222.00 $ 11,828,847.50 $ 2,443,093.00 2,558,874.00 2,415.096.25 1,587,639.00 1,7E5,583.00 1,699,816.58 460,374.50 143,777.75 65,766.42 3.75% 5.62% 3.72% $ 16,550,943.00 $ 16,613,679.00 $ 15,943,760.33 $ 669,918.67 4.03%
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 2,379,191.00 $ 2,324,287.00 $ 2,189,978.18 $ 134,308.82 5.78% Fay. due to turnover and underfilled positions/vacancies. 29,461.00 29,481.00 8,433.85 21,047.15 71.39% Fay. Library Continuations $7,229 and Membership Dues $2,500 due to efforts to reduce spending_ Also fay., Visiting Judges $7,000 due to the Court limiting the use of visiting judges and Court Reporter Services $3,000 because substitute court reporters are not needed as often due to video courtrooms. 286,072.00 285,989.00 269,272.76 16,716.22 5.85% Fay. Info Tech Operations due to less than anticipated use. $ 2,694,744.00 $ 2,639,757.00 $ 2,467,684.81 $ 172,072.19 6.52% $ 2,154,153.00 $ 2,111,562.00 $ 2,029,743.83 $ 81,818.17 3.87% Fay. due to turnover and underfilled positions/vacancies. 769,943.00 878,976.29 899,056.23 (20,079.94) -2.28% Linfav. Medical Services Guardianship/Probate Exam ($20,963), Fees Guardian Ad Litern ($17,706) and Office Supplies ($5,002) due to an increased number of case filings and continued high demand for these services; partially offset by fay. Printing $14,179 and Expendable Equipment $9,921 due to lower than anticipated use. 614,840.00 673,916.00 659,717.83 14,198.17 2.11% Fay. Info Tech Operations $17,291 due to less than anticipated use; partially offset by unfav. Equipment Rental ($2,468) based on usage. $ 3,538,936.00 $ 3,664,454.29 $ 3,588,517.89 $ 75,936,40 2.07% Judicial/Administration Personnel Expenditures Operating Expenditures • Internal Support Expenditures Transfer Out Estates/Mental Health Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures $ 4,533,344.00 $ 4,435,849.00 $ 4,219,722.01 $ Operating Expenditures 799,424.00 908,457,29 907,490.08 Internal Support Expenditures 900,912.00 959,905.00 928,990.61 Transfer Out 216,126.99 4.87% 967.21 0.11% 30,914.39 3.22% $ 6,233,680.00 $ 6,304,211.29 $ 6,056,202.70 $ 248,008.59 3,93% 11/23/2016 45
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,216,777.00 $ 2,165,403.00 $ 2140,705.64 $ 24,697.36 1.14% Fay, due largely to a number of underfilled positions and personnel working across divisional disciplines as assigned. Operating Expenditures 515,213.00 533,781.27 527,195.55 Internal Support Expenditures 1,856,987.00 1,894,599.00 1,867,017.55 6,585.72 t23% Fay. Printing $25,419, Travel & Conference $15,000, Computer Research Service $13,918, Witness Fees and Mileage $13,803, Professional Services $9,532, Training $6,680, Filing Fees $5,977, Security Supplies $5,000, Personal Mileage $4,106, Microfilming and Reproduction $3,320, Court Transcripts $1,801 and Freight and Express $1,423 due to less than anticipated use. Partially offset by unfav. Library Continuations ($52,915), Extradition Expense ($25,434), Membership Dues ($15,250), Expert Witness Fee & Mileage ($7,442), Transcripts on Appeals ($4,404) due to increased activity. 27,58t45 1.46% Fay. primarily due to Info Tech Operations $30,043 partially offset by unfav. Info Tech Managed Print Svcs ($6,628) due Transfers 67,000.00 27,302A5 39,697.55 0.00% Fay. due to lower Narcotics Enforcement Team (NET) Byrne grant match requirement Litigation Personnel Expenditures $ 4,587,977.00 $ 4,660,783.27 $ 4,562,221.19 $ 98,562_08 $ 9,918,192_00 $ 9,673.197.00 $ 9,398,106.30 $ 275,090.70 2.11% 2.84% Fay. due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines, Operating Expenditures Internal Support Expenditures 33,296.00 33,296.00 41,884.35 (8,588.35) -25.79% Unfav. Office Supplies ($8,672), Court Transcripts ($1,803), Travel and Conference ($1,220), Clothing Allowance ($750) and Transcript an Appeals ($737) due to increased activity. Partially offset by fay. Personal Mileage $5,400 due to leas than anticipated use, 21,160.00 20,260.42 899.58 0.00% Fav. Info Tech Operations $2,960 partially offset by unfav. Telephone communications ($2,061) due to usage. Transfers Out 926,544.00 926,544.00 830,199.22 96,344,78 0.00% Fav. due to lower Cooperative Reimbursment Prosecutor (CRP) grant match requirement $ 10,878,032.00 $ 10,654,197.00 $ 10,290,450.29 $ 363,746.71 3.41% 11123/2016 46
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Warrants Personnel Expenditures $ 2,246,061.00 5 2,194,014.00 $ 2,054,684.33 5 139,329.67 6.35% Fay. due largely to a number of underfilled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures Internal Support Expenditures Appellate Personnel Expenditures Operating Expenditures 3,199.00 3,199.00 3,101.77 97.23 3.04% Fay, due to less than anticipated use in Personal Mileage. 0.00% 8,458.00 8,458.00 2,952.75 5.505.25 65.09% Fay, due to less than anticipated use in Personal Mileage. $ 2,249,260.00 $ 2,197,213.00 $ 2,057,786.10 $ 139,426.90 6.35% $ 1,850,140.00 $ 1,804,393.00 5 1,780,756.94 5 23,636.06 1.31% Fay, due largely to a number of underElled positions and positions assigned to this division but actually working across divisional disciplines. Internal Support Expenditures 0.00% -------- 1,858,598.00 5 1.812,851.00 5 1,783,709.69 $ 29,141.31 1.61% Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 16,231,170.00 $ 15,837,007.00 $ 15,374,253.21 $ 560,166.00 578,734.27 575,134.42 1,855,987.00 1,915,759.00 1,887,277.97 926,544.00 993,544.00 857,501.67 462,753.79 3,599.85 28,481.03 136,042.33 2.92% 0.62% 1.49% 13.69% $ 19,573,867.00 $ 19,325,044.27 $ 18,694,167.27 $ 630,877.00 3.26% 11/23/2016 41
Transfers Out Administrative Services Personnel Expenditures Operating Expenditures 1,692,738.00 1,596,897.40 1,881,920.39 $ 2,206,951.00 $ 2,332,912.00 $ 2,275,755.87 $ $ 2,130,252.00 $ 2,088,263.00 $ 2,061,239,70 COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures Operating Expenditures $ 1,721,501,00 $ 1,679,952.00 $ 1,668,211.64 $ 11,740.36 0.70% Fay. Overtime of $10,403 and Salaries and Fringe Benefits of $1,337 due to turnover. 75,736.00 75,736.00 47,219.52 28,516.48 37.65% Fay. Office Supplies of $19,434, Contracted Services $10,700, Workshops and Meetings $7,927, Provisions $1,485, Auction Expense $547 and Personal Mileage $1,555 due to less than anticipated use; partially offset by unfavorable Communications ($5,789) for reimbursement of cell phone use, Library Continuations ($4,439) due to cost of professional, technical and legislative documentation updates and Material and Supplies ($2904) due to increased activity. Internal Support Expenditures 409,714,00 577;224.00 560,324.71 16,899.29 2.93% Fay. Info Tech Operations of $11,399, Motor Pool Fuel $3,775, Insurance Fund $2,914: partially offset by unfav. Telephone Communications ($761) and Motor Pool Lease Vehicles ($428); all based on usage. 0.00% 57,156.13 2.45% 27,023.30 1.29% Fay. Overtime of $21,840 and Salaries and Fringe Benefits of $5,183 due to turnover. (185,022,99) -10.90% Unfav. Deputy Supplies of ($195,037) due to the purchase of bullet proof vests and other equipment Uniforms ($90,767); Travel and Conference ($10,363), Periodicals Books Publications ($3,200), Membership Dues ($3,092), Personal Mileage ($2,380) and Library Continuations ($2,024) due to increased activity; partially offset by favorable Office Supplies $40,000, Uniform Cleaning $32,920, Printing $12,344, Indigent Orders of $11,255„ Professional Services $9,556; Inmate Recreational Supplies of $6,578, Postage-Standard Mailing $5,477, Equipment Maintenance $3,065 and Metered Postage $1,058 due to less than anticipated use. Internal Support Expenditures Transfers Out 167,439.00 81.644.00 78,861.19 2782.81 3.41% Fay, Info Tech Operations of $16,753, Info Tech Managed Print Svcs 56.763, Telephone Communications of $1,100, Insurance Fund $276; partially offset by unfav. Equipment Rental ($11,195), Info Tech CLEMIS ($10,028) and Radio Communications ($886) all based on usage. 0.00% 8 3,990,429.00 $ 3,866,804.40 $ 4,022,021.28 $ (155,216.88) -4.01% 1482016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMENDED ADOPTED BUDGET - Corrective Services Personnel Expenditures AMOUNT FY 2016 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES BUDGET 30,398,810.00 $ 31,175,851.00 $ 29,478,431.95 1,697,419.05 5.44% Fay. Salaries and Fringe Benefits of $2,414,774 partially offset by unfav. Overtime of ($717,355); a result of large number of vacancies, officers in the academy and officers in training. Hiring, training and filling-in for deputies is the major factor contributing to the high use of overtime. 953,185.73 Operating Expenditures Internal Support Expenditures Transfers Out 7,758,223.42 6,806,037.69 7,872,963.00 7,932,676.02 12.29% Fay. Primarily due to Contracted Services of $809,029 which is related to savings in the Jail Food and Jail Clinic contracts. Also, favorable Prisoner Housing Outside of County $90,500; Misc Capital Outlay $60,000, Laundry and Cleaning $23,052, Transportation of Prisoners $19,999, Equipment Maintenance $17,872, Bedding and Linen $17,399, Computer Supplies $12,842, Drug Testing $9,975, Provisions $9,850, Groceries $9,219, Culinary Supplies $2,011, and Personal Mileage of $1,733 all due to less than antidpated use. Partially offset by unfavorable Other Expendable Equipment ($84,542), Custodial Supplies ($17,716), Adjustment of Prior Years Revenue ($9,800); Officers Training ($7,781), Interpreter Fees ($6,976), Dry Goods and Clothing of ($2,377), Communications ($740) and Auction Expense of ($363) due to increased activity. 8,211,531,00 7,674,853.00 (59,613.02) -0.76% Urrfav. Radio Communications of ($39,807), Motor Pool Lease Vehicles of ($16,484), Info Tech Managed Print Svcs ($11.673), Maintenance Department Charges ($10,366), Info Tech GLENS ($860), Telephone Communications of ($385); partially offset by fav, Motor Pool Fuel $10.149 and Info Tech Operations of $9,412, all based on usage. 0.00% $ 46,285,194.00 $ 46,807,037.42 $ 44,216,045.66 $ 2,590,991.76 5,54% Corrective Services-Satellites Personnel Expenditures $ 12,746,915.00 $ 12,645,236.00 $ 14,473,084.17 $ (1,827,848.17) -14.45% Unfav. due to increased usage of overtime at the Corrective Services Satellite facilities ($1,350,589) caused by Hospital Watch, vacant positions, prisoner transport, employee disability and other leaves, security at Animal Control and East Annex. Also unfavorable overtime related Fringe Benefits of ($686,757). Partially offset by favorable regular salaries of $209,498. 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. 1192016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 130,100.00 1,121,323.00 Operating Expenditures Internal Support Expenditures 130,241.00 52,545.34 1,130,232.00 1,104,883.36 77,695.66 59.66% Fay. Deputy Supplies of $31,108, Uniforms $18,383, Laundry and Cleaning $15,301, Equipment Maintenance $13,777, Printing $4,250 due to less than anticipated use, and cost charged to other Sheriff Divisions; partially offset by unfavorable Travel Employee Taxable Meals of ($4,959), Personal Mileage ($164) due to increased activity. 25,348.64 2.24% Fay. Motor Pool Fuel Charges of $17,906, Motor Pool Lease Vehicles of $5,913, Insurance Fund $1,107, Telephone Communications of $739; partially offset by unfav. Info Tech Managed Print Services of ($316); all based on usage. Transfers Out 27,664.00 27.664,00 0.00% $ 13,998,338.00 $ 13,933,373.00 $ 15,658,176.87 $ (1,724,803.87) -12.38% Emergency Response and Preparedness Personnel Expenditures $ 8,096,591.00 $ 6,482,531.31 $ 7,087,950.57 $ (605,419.26) -9.34% Unfav. Overtime of ($313,799) and overtime related fringe benefits ($214,152) due to vacant positions. Also, unfavorable salaries of ($77,468) due to turnover in Dispatch. Per MR#16154 a new unit (Emergency Communication Operations) was created due to increased dispatch service contracts and to in better track efficiencies within the division. In addition, MR #16253 Management and Budget Third Quarter Financial Forecast moved part of the salaries and fringe benefits to the new division. Operating Expenditures 896,672.00 737,457.00 646,402.11 91,054.89 12.35% Fay. Fees Civil Services $195,633 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 $29,344 due to lower number of new employee hires: Deputy Supplies of $4,500 and Uniforms $3,550 due to less activity. Partially offset by unfavorable Equipment Maintenance of ($83,248), Officer Training ($42,519), Office Supplies ($15,282), Auction Expense ($1,200), Personal Mileage ($1,026) and Training Educational Supplies ($626) due to increased use. Per MR#16154, a new unit (Emergency Communication Operations) was created due to increased dispatch service contracts and to in better track efficiencies within the division. Also, MR #16253 Management and Budget Third Quarter Financial Forecast moved some of the budgets to the new division: Contracted Services, Equipment Maintenance, Officers Training, Personal Mileage, Professional Services, Office Supplies and Uniforms. 1*12016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE ADOPTED BUDGET AMENDED FY 2016 BUDGET ACTUAL 78.333.00 229,778,13 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 149,800.00 (151,445.13) -193,34% Unfav. Building Space of ($101,847); Telephone Communications ($18,879) and Info Tech Managed Print Services ($12,197) Insurance Fund ($7,854), Info Tech operations of ($5,580) and Radio Communications ($5,920) due to budget moved to new division but actual charges still billed to original division. Per MR#16154 a new unit (Emergency Communication Operations) was created due to increased dispatch service contracts and to in better track efficiencies within the division. Also, MR #16263 Management and Budget Third Quarter Financial Forecast moved part of the Internal Services budgets to the new division. Transfers Out 53,623.00 53,623.00 0.00% $ 9,143,063.00 $ 7,351,944.31 $ 8,017,753.81 $ (665,809.50) -9.06% Emergency Communications Operations Personnel Expenditures $ 1,776,870.69 $ 1,692,697.14 $ 84,173.55 4.74% Favorable salaries of $141,559 and fringe benefits of $20,434 due to turnover including vacancies in Dispatch. Partially offset by Unfav. Overtime of ($77,819) due to vacant positions. Operating Expenditures 159,215.00 10.00 159,205.00 99.99% Fay. Equipment Maintenance expense of $65,905; Professional Services $51,300; Contracted Services $22,000; Officer Training $7,000; Uniforms $11,000; Office Supplies of $2,009 due to budget transferred from the former Emergency Response and Preparations division (MR #16154 and MR #16253) Internal Support Expenditures 136,857.00 136,857.00 100.00% Fay. Building Space of $100,066; Telephone Communications $13,382 and Info Tech Managed Print Services $8.743; Insurance Fund $7,858; Info Tech Operations $4,371 and Radio Communications $2,437 due to budget transferred from the former Emergency Response and Preparations division (MR #16154 and MR #16253) Transfers Out 0.00% $ 2,072,942.69 $ 1,692,707.14 $ 380,235.55 18.34% 1M/2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 813,562.22 1.72% Fay. Salaries and Fringe Benefits of $1,190,930 due to turnover and vacancies; partially offset by unfav. Overtime ($377,368) due to increased patrol services activity. 565,778.79 26.39% Fav. Equipment Maintenance of $228,288; Uniforms of $56,611; Gasoline Charges $49,118; Equipment Rental $40,071; Deputy Supplies $38,860; Officers Training $36,615; Rent $26,612; Other Expendable Equipment $20,310; Misc Capital Outlay of $17,800; Natural Gas/Water Sewage $12,999; North Oakland Sub Station $9,981; Insurance $8,000; Office Supplies $7,257; Custodial Supplies $3,729; Building Maintenance Charges $6,873; Electrical Service $4,635; Uniform Cleaning $2,562; K-9 Program $1,589; Towing and Storage Fees $2,577; Travel and Conference $1,000; Communications $1,000; Diving Supplies $747; Medical Supplies $500; Auction Expense $521; Training -Educational Supplies $462; all due to less than anticipated use. Partially offset by unfavorable Capital Equipment Boats of ($7,225) for purchase of marine equipment. Also, unfav. Clothing Allowance of ($2,864); Property Taxes ($2,107); Travel Employee Taxable Meals ($374) and Personal Mileage of ($368) due to increased activity. Patrol Services Personnel Expenditures $47,408,139 $ 47,400,525.00 $ 46,586,962.78 $ Operating Expenditures 921,399,00 2,143,873.00 1,578,094.21 Internal Support Expenditures 5,424,690.00 5,650,063.00 5,094,474.63 555,588.37 9.83% Fay. Motor Pool Fuel $590,850; Insurance Fund $58,568; Info Tech Operations $12,189; Equipment Rental $4,069; Info Tech Equipment Rental $3,406; Telephones $956; partially offset by unfavorable Info Tech CLEMIS ($40,878) Motor Pool ($37,912); Radio Communications of ($29,148); and Info Tech Managed Print Services ($6,512) all based on usage. Transfers Out Investigative/Forensic Svcs Personnel Expenditures 432,084.00 432,084,00 0.00% $ 53,754,228.00 $ 55,626,545.00 $ 53,691,615.62 $ 1,934,929.38 3.48% $ 8,568,514.00 $ 8,395,476.00 $ 8,503,198,05 $ (107,722.05) -1.28% Unfav. Overtime of ($188,905) and overtime related fringe benefits of ($22,534), partially offset by favorable salaries of $103,717 largely due to turnover. 12016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (61,811.18) -7.55% Unfav. due to higher Drug Testing expenditures of ($72,280); Professional Services ($69,305); Material and Supplies of ($41,712); Forensic Lab Enhancements of ($27,767); Laboratory Supplies ($27,608); Software Support Maintenance ($9,843); Auction Expense of ($2,906); Equipment Maintenance ($2,344); Travel and Conference of ($2000); Computer Supplies ($1,357); Travel Employee Taxable Meals of ($1,003); Travel and Conference ($349); and Bank Charges ($674) due to increased activity; partially offset by favorable Contracted Services of $90,462; Evidence Fund NET of $42,678; Equipment Rental of $12,000; Supplies of $10,000; Office Supplies $7,385; Extradition Expense of $9,907; Other Expendable Equipment $5,8801 Membership Dues $5,390; Printing $5,100; Photographic Supplies of $4,173; Fingerprint Liquor and Gambling Evidence of $3,781; Communications of $581; all related to the delay in certification of the DNA Lab. 76,492,51 3.11% Fay. Motor Pool Fuel $92,317; Insurance Fund $43,135; Info Tech CLEMIS $35,585; Info Tech Operations $15,154; Radio Communications of $5,785; partially offset by unfavorable Motor Pool ($103,060); Info Tech Managed Print Services ($10,056) and Telephones ($2,367); mainly related to the delay in certification of the DNA Lab. ADOPTED AMENDED FY 2016 BUDGET BUDGET ACTUAL Operating Expenditures 808,133.00 819,068.00 880,879.18 Internal Support Expenditures 2,280,704.00 2,456.761.00 2,380,268,49 Transfers Out 334,086.00 605,271.00 527,338.61 77,932.39 12.88% Favorable due to lower Byrne NET Grant match obligation than budgeted. $ 11,991,437.00 $ 12,276,576.00 $ 12,291,684.33 $ (15,108.33) -0.12% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 111,070,722.00 $ 111,644.705.00 12,736, 309.00 $ 13,520,710.82 17,228,523.00 $ 17,984,077.00 334,086.00 $ 1,118,642,00 $ 141,369,640.00 $ 144,268,134.82 $ 111,551,776.00 $ 92,929.00 0.08% $ 11,892,108.44 $ 1,628,602.38 12.05% $ 17,381,166.53 $ 602,910.47 3.35% $ 1,040,709.61 $ 77,932.39 0.00% $ 141,865,760.58 $ 2,402,374.24 1.67% 1•A'32016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2D16 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ...••nn•••nn•nn••n Administration Personnel Expenditures $ 775,273,00 $ 755,998.00 $ 556,636.64 $ 199,361.36 26.37% Fay. due to turnover. Operating Expenditures 34,900.00 54,900.00 13,656.37 21,243.65 60.87% Fay. Travel and Conference $5,680, Office Supplies $4,924, Printing $4,868, Workshops and Meeting $2,000, Printing County Directory $1,863 due to less than anticipated use. Internal Support Expenditures 64,356.00 71,545.00 63,314.92 8,230.08 11.50% Fay. Primarily due to Info Tech Operations $3,885 and Info Tech Managed Print Svc $2,658 due to usage. Transfers Out 0.00% $ 874,529.00 $ 862,443.00 $ 633,607.93 $ 228,835.07 26.53% County Clerk (Vital Stets & Legal Rees) Personnel Expenditures $ 3,512,165.00 $ 3,445,519.00 $ 2,837,126.51 $ 608,392.49 17.66% Fay. due to turnover, underfilled, vacant and part-time positions. Operating Expenditures 280,921.00 281,920.00 200,389.99 81,530.01 28.92% Fay. Court Transcripts $35,031 due to prosecutors ordering fewer transcripts; Professional Services $31,533, Office Supplies $30,326, Travel & Conference $5,650 and Personal Mileage $4,719 due to less than anticipated use. Partially offset by unfavorable Printing ($11,799) and Metered Postage ($6,825) due to increased activity; unfav. Charge Card Fee ($9,592) due to new security laws mandating the update of credit card readers. Internal Support Expenditures 623,487.00 906,554.00 892,007.13 14,545.57 Transfers Out - $ 4,416,573.00 $ 4,633,993.00 $ 3,929,523.63 $ 704,469.37 1.60% Fay. Primarily due to Info Tech Operations due to actual usage. 0.00% 15.20% 11/23/2016 54
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures Operating Expenditures $ 850,957.00 $ 837,899.00 $ 679,844.13 $ 158,054.87 18,86% Fav. due to vacant and underfilled positions. 779,078.00 783,078.00 753,082.85 29,995.15 3.83% Fay, Primarily due to less than anticipated use in Fees - Per Diem for the Board of Canvassers $20,530, Materials and Supplies $4,881, Office Supplies $3,368 and Travel and Conference $2,590. Partially offset by unfavorable Professional Services ($2,096) due to increased activity. 300,198.00 307,047.00 292,118,58 14,928.42 4.86% Fav. Mainly due to Telephone Communicatiions $12,944 due to actual usage. 0.00% $ 1,930,233.00 $ 1,928,024.00 $ 1,725,045.56 $ 202,978.44 10.53% Internal Support Expenditures Transfers Out Register of Deeds (and Micrographics) Personnel Expenditures $ 2,541,907.00 $ 2,491,085.00 $ 1,993,900.51 $ 497,184.49 Operating Expenditures 265,494.00 311,034.00 $ 212,639.65 98,394.35 Internal Support Expenditures 249,980.00 250,047.00 $ 248,862,94 1,184.06 Transfers Out 19.96% Fav. due to underfilled, part-time and vacant positions. 31.63% Fav. Material and Supplies $29,171, Metered Postage $28,395, Professional Services $25,000, Office Supplies $21,334 and Printing $3,392 due to less than anticipated use. Partially offset by unfavorable Maintenance Contract ($10,292) due to increased activity. Also unfav., Charge Card Fee ($1,476) due to new security laws mandating the update of credit card readers. 0.47% Fav. Due to Equipment Rental $993 and Info Tech Managed Print Svcs $579 due to actual usage. 0,00% $ 3,057,381.00 $ 3,052,166.00 $ 2,455,403.10 $ 596,762.90 19.55% 11/23/2016 55
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Jury Commission Personnel Expenditures $ 18,051.00 $ 17,990.00 $ 6,109.13 $ 11,880.87 66.04% Fay. due to turnover. 24.67% Fay. Metered Postage $11,604 and Printing $4,295 due to less than anticipated use. 67.72% Fay. Bldg Space Cost Allocation $23,000 due to actual expenditures less than budget because of reallocation of square footage between cost centers, Circuit Court and Jury Commission. Operating Expenditures 68,776.00 68,776.00 51,809.95 16,966.05 Internal Support Expenditures 34,277.00 34,779.00 11,227.00 23,552.00 $ 121,104.00 $ 121,545.00 $ 69,146.08 5 52,398.92 43.11% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 7,698,353.00 $ 7,548,491.00 $ 6,073,616.92 1,429,169.00 1,479,708.00 1,231,578.81 1,272,298.00 1,569,972.00 1,507,530.57 $ 1,474,874.08 $ 248,129.19 $ 62,441.43 19.54% 16.77% 3.98% 0.00% $ 10,399,820.00 $ 10,598,171.00 $ 8,812,726.30 5 1,785,444.70 16.85% 11/23/2016 56
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1.7nn••••n Administration Personnel Expenditures Operating Expenditures $ 3,335,018.00 5 3,263,098.00 5 3,025,133,71 $ 4,512,105.00 4,561,305.00 3,965,855.79 237,964.29 7.29% - Fav. due to turnover, vacant and underrated positions. 595,449.21 13.05% - Fav. Title Search $551,600, Fees Civil Service $108,368, Foreclosure Notification $67,500, Twp & City Trees Bonds $9,020 and Office Supplies $8,954 to less than anticipated use. Also favorable, Software Rental Lease Purchase $7,488 due to the purchase of the Bond Database. Partially offset by unfavorable Contracted Services ($153,185), Professional Services ($6,935) and Travel and Conference ($4,510) due to increased activity. Internal Support Expenditures Transfers Out Division Total Department Total 684,153.00 1,326,399.00 1,295,507.31 30,891.69 2.33% - Fay. Primarily due to Info Tech Operations $30,700 due to less than anticipated use. 120,000.00 38,500,00 81,500.00 67.92% A Carryforward request of $81,500 is included in the Year End report for the demolition of tax reverted properties. $ 8,651,276.00 $ 9,270,802.00 $ 8,324,996.81 5 945,805.19 10.20% 5 8,651,276.00 $ 9,270,802.00 $ 8,324,996.81 $ 945,805.19 10.20% 120,000.00 11/23/2016 57
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED AMENDED BUDGET BUDGET — Administration Personnel Expenditures AMOUNT FY 2016 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 2,151,427.00 $ 2,100,499.00 $ 2,025,592.32 $ 74,906.68 3.57% - Fav. due to vacancy, turnover and underfilled positions. Operating Expenditures 475,305.00 573,961.05 $ 401,795.24 172,165.81 30.00% - Fay. Special Projects $96,984. A carryforward request is included in the year-end report for the following Special Projects: MR#16078 -Anti-Bullying $70,000, MR#16125 Lock-it-Up $4,1788 and MR#16159 - Youth Enrichment Scholarship Program $23,000. Also favorable, Workshops and Meeting $19,542, Personal Mileage $10,364, Travel and Conference $9,570, Printing $8,208, Legal Services $8,000, Legislative Expense $8,000, Public information $4,057, Professional Services $3,300 and Office Supplies $3,242 due to less than anticipated use. Also fay., Metered Postage $2,306 due to less activity on mailing committee and board packets to Commissioners. Partially offset by unfavorable Adj Prior Years Expenditure ($7,600) due to receipt of December 2015 invoice for workshops performed in previous fiscal year. Internal Support Expenditures 197,114.00 209,107.00 $ 207,809.25 1,297.75 0.62% - Fay. Telephone Communications $1,115 due to less anticipated use. $ 2,823,846.00 $ 2,883,567.05 $ 2,635,196.81 $ 248,370.24 8.61% Department Total Personnel Expenditures $ 2,151,427.00 $ 2,100,499.00 $ 2,025,592.32 $ 74,906.68 3.57% Operating Expenditures 475,305.00 573,961.05 401,795.24 172,165.81 30.00% Internal Support Expenditures 197,114.00 209,107.00 207,809.25 1,297.75 0.62% $ 2,823,846.00 $ 2,883,567.05 $ 2,635,196.81 $ 248,370.24 8.61% 11/23/2016 58
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures Operating Expenditures $ 4-82,345.00 $ 470,606.00 $ 477,774.20 $ (7,168.20) -1.52% Unfav. due to Board of Commissioner's Photo Digitization Project 375,347.00 375,347.00 369,385.77 5,961.23 1.59% Fay. Computer Research Service $12,566, Office Supplies $2,536, Workshops and Meeting $1,768, Software Support Maintenance $1,426, Special Projects $1,147, Travel and Conference $701 and Fees - Per Diem $770 due to less than anticipated use. Partially offset by unfavorable Library Continuations ($10,025), Binding ($3,08-8) and Periodicals Books Publications ($2,283) due to increased activity. Internal Support Expenditures 457,647.00 480,594.00 472,462.12 3,131.88 1.69% Fay. Info Tech Operations $10,025 due to less than anticipated use. Partially offset by unfavorable Info Tech Managed Pint Svcs ($3,276) due to increased activity. Transfers $ 1,315,339.00 $ 1,326,547.00 $ 1,319,622.09 $ 6,924.91 0.52% Department Total Personnel Expenditures $ 482,345.00 $ 470,606.00 $ 477,774.20 $ Operating Expenditures 376,347.00 375,347.00 369,335.77 Internal Support Expenditures 457,647.00 480,594,00 472,462.12 Transfers (7,168.20) 5,961.23 1.59% 8,131.88 1.69% $ 1,315,339.00 $ 1,326,547.00 5 1,319,622.09 $ 6,924.91 0.52% 11/23/2016 59
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 214,965.00 $ 209,614.00 $ 209,307.98 $ 306.02 0.15% Operating Expenditures 587,975,00 587,975.00 348,412.59 239,562.41 40.74% Fay - Contracted Services $75,455 due to anticipated Stormwater, Asset Management and Wastewater (SAW) grant spending not occurring and decreased spending on Soil Erosion corrective action issues. Fay - Professional SVC-Consultants and Professional Services $53,671 due to less spending on these services related to soil erosion and environmental issues. Fav - Legal Services $48,956 a result of Soil Erosion spending less on legal issues to enforce the laws of the soil erosion program. Fay - Education Programs $15,258 due to reduced spending for Soil Erosion education programs to inform the public on the usage of soil erosion products. Fay - Workshops and Meeting $5,454 based on required needs to maintain knowledge of drain and water Fay - Training $5,000 based on less spending for hazardous material training. Fav - Stream Gauge Program $4,051 a result of the Environmental Unit spending less on this required Michigan DEQ program. Fay - Uniforms $3,768 a result of Soil Erosion spending less on jackets, overalls and logo patches. Fav - Publishing Legal Notices $3,000 a result of a decrease in the work that requires public notice. Fav - Equipment Rental $2,421 due to a decrease in specialty equipment needed for projects that don't pertain to any assignable drain, lake, water or sewer system, Fay - Training-Education Supplies $2,000 based on Environmental Unit spending less on education materials to train the public on environmental issues. Fay - Laboratory Fees $2,000 because Environmental Unit was able to charge water samples directly to various systems. Fav - Communications $1,203 a result of a decrease in the use of the Genesys tele-conferencing system. Fay - Material and Supplies $13,415, Printing $12,369, Membership Dues $2,255, Travel and Conference $1,575, Other Expandable Equipment $1,000, and Paper Printing $1,000 the result of less demand for these items. Unfav - Office Supplies ($11,167) the result of actual spending being more than anticipated budget projection. Unfav - Metered Postage ($5,841) due to post card flushing notices that will be charged to the system funds in the future. 11/23/2016 60
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 4,561,734.00 5,216,201.00 5,214,550.35 1,650.65 0.03% Fay - Info Tech Operations $43,517 and Telephone Communications 62,893 a result of actual spending being less than anticipated budget. Unfav - Drain Equipment ($25,958) due to underestimated budget for employee's equipment that could not be charged to other funds. Unfav - Info Tech Managed Print SVCS - ($12,239) the result of actual spending being more than anticipated budget projection. Unfav - Drain Equipment Labor - ($3,741) due to employee's Labor that can not be charged to other funds. Unfav - Insurance Fund ($2,821) due to an increase in the number of random drug tests. Transfers 56,165.00 56,165.00 45,929.00 10,236.00 18.22% Fav - Operating Transfers Out $4,141 is offset in the Drain Equipment line item for the Chapter 4 & 18 drain payment of principal and interest on the drain storage building and $6,095 utilized for Construction Drain Maintenance Unit Division Total $ 5,720,839.00 $ 6,069,955,00 $ 5,818,199.92 $ 251,755.08 4.15% Department Total $ 5,720,839.00 $ 6,069,955.00 $ 5,818,199.92 $ 251,755.08 4.15% 11/23/2016 61
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (4,861.02) Administration Personnel Expenditures Operating Expenditures $ 2,177,374.00 $ 2,121,990.00 2,126,851.02 $ 277,991.00 277,991.00 273,277.90 -0.23% - Unfav. due to the number of work days in fiscal year. 4,713.10 1.70% - Fay. Printing $24,253, Travel and Conference $8,648, Metered Postage $8,085, Special Projects $6,396 and Membership Dues $3,290 due to less than anticipated use; partially offset by unfav. Professional Services ($42,000) and Personal Mileage ($3,141) due to increased use. Internal Support Expenditures 438,859.20 $ 2,875,760.00 $ 2,847,200.00 $ 2,838,988.12 $ 8,359.80 1.87% - Fay. Info Tech Operations $6,214, Telephone Communications $2,895 and info Tech Managed Print Services $698 due to lower than expected use; partially offset by unfav. Motor Pool/Fuel ($1,450) due to increased usage. 8,211.88 0.29% 420,395.00 447,219.00 Compliance Office Personnel Expenditures $ 1,600,143.00 $ 1,561,751.00 $ 1,525,708.68 $ 36,042.32 2.31% Fay. due to vacancies and underfilled positions. Operating Expenditures Internal Support Expenditures 49,252.00 49,252.00 182,323.00 214,075.00 16,754.94 208,532.79 32,497.06 65.98% Pay. Professional Services $21,497, Office Supplies $3,328, Expendable Equipment $2,148, Travel and Conference $1,587, Printing $1,501 and Personal Mileage $1,043 due to Less than anticipated use. A carry forward request for Professional Services is included in the Year End report to complete the purchase of an Audit Management System. 5,542.21 2.59% Fay. Info Tech Operations $4,612 and Info Tech Managed Print Svcs $530 due to lower than anticipated use. $ 1,831,718.00 5 1,825,078.00 $ 1,750,996.41 $ 74,081.59 4.06% 62 11/23/2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Corporation Counsel Personnel Expenditures $ 2,122,335.00 $ 2,114,705.00 $ 2,061,035.52 $ 53,669.48 2.54% - Fay. due to vacancies and undertIlled positions. Operating Expenditures Internal Support Expenditures 87,333.00 199,328.00 87,333.00 223,164.00 67,873.33 220,272.90 19,459.67 22.28% - Fay. Computer Research Service $6,312, Personal Mileage $4,642, Membership Dues $4,454, Computer Supplies $2,476, and Court Cost $1,298 due to less than anticipated use. 2,891.10 1.30% - Fav. Info Tech Operations $4,285 due to lower than anticipated use; partially offset by unfav. Telephone Communications ($1,410) due to usage. Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 2,408,996.00 $ 2,425,202.00 $ 2,349,181.75 $ $ 5,899,852.00 $ 5,798,446.00 $ 5,713,595.22 $ 414,576.00 $ 414,576.00 357,906.17 802,046.00 884,458.00 867,664.89 76,020.25 3.13% 84,850.78 1.46% 56,669.83 13.67% 16,793.11 1.90% $ 7,116,474.00 $ 7,097,480.00 $ 6,939,166.28 $ 158,313.72 2.23% 63 11/23/2016
Administration Personnel Expenditures $ 221,486.00 $ 215,506.00 $ 216,932.80 $ (1,426.80) -0.66% Unfav. due to the number of work days in fiscal year. Operating Expenditures Internal Support Expenditures Equalization Personnel Expenditures 4,017.00 4,017.00 2,290.07 1,726.93 42.99% Fay. Membership Dues $880, Travel and Conference $786, Personal Mileage $524, and Printing $425 due to less than anticipated use; partially offset by unfav. Training ($988) due to increased use. 14,084.00 14,114.00 14,114.24 (0.24) 0.00% $ 239,587.00 $ 233,637.00 $ 233,337.11 $ 299.89 0.13% $ 8,347,443.00 $ 8,167,805.00 $ 7,067,536.33 $ 1,100,268.67 13.47% Fay. due to vacancies and underfilled positions. COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 27.38% Fav. Professional Services $49,950, Personal Mileage $26,751, Printing $25,867, Office Supplies $22,069 and Metered Postage $6,869 due to less than anticipated use; partially offset by unfav. Membership Dues ($12,605) and Expendable Equipment ($4,282) due to increased usage. 820,654.75 10.46% Fay. due to vacancies and underfilled positions. 28.24% Fav. Metered Postage $28,784, Professional Services $22,735, Printing $18,464, Office Supplies $13,266, Expendable Equipment $11,302, and Filing Fees $6,584 due to less than anticipated use. Operating Expenditures 431,404.00 431,404.00 313,275.79 118,128.21 Fiscal Services Personnel Expenditures $ 3,010,091.00 $ 7,842,967.00 $ 7,022,312.25 $ Operating Expenditures 388,600.00 388,600.00 278,848.38 Internal Support Expenditures 905,913.00 1,326,310.00 1,292,444.39 33,865.61 2.55% Fav. Info Tech Operations $32,679 and Telephone Communications $4,453 due to lower than expected use; partially offset by unfav. Info Tech Managed Print Svcs ($3,570) due to increased usage. $9,684,760.00 $9,925,519.00 $ 8,673,256.51 $ 1,252,262.49 12.62% 109,751.62 64 11/23/2016
PERCENT -- 1.37% ADOPTED BUDGET ..... ..... INI•7•.~ ...... Internal Support Expenditures 1,154,941.00 COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT AMENDED FY 2016 FAVORABLE BUDGET ACTUAL (UNFAVORABLE) ...Ai -W. .1 ..... • • • 1.• Ma,.....1.1/ MO M1,1.0 1,666,275.00 1,643,438.64 22,836.36 EXPLANATION OF SIGNIFICANT VARIANCES Fay. Info Tech Operations $26,017 due to less than anticipated use; partially offset by unfav. Info Tech Managed Print Svcs ($1,284), and Info Tech CLEWS ($1,246) due to increased usage. $ 9,553,632.00 $ 9,897,842.00 $ 8,944,599.27 $ 953,242.73 9.63% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 16,579,020.00 $ 16,226,278.00 $ 14,306,781.38 $ 1,919,496.62 824,021.00 824,021.00 594,414.24 229,606.76 2,074,938.00 3,006,699.00 2,949,997.27 56,701.73 11.83% 27.86% 1.89% 0.00% $ 19,477,979.00 $ 20,056,998.00 $ 17,851,192.89 $ 2,205,805.11 11.00% 65 11/23/2016
ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUAL COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures $ 221,405.00 $ 215,425.00 $ 217,117.91 $ (1,692.91) -0.79% Unfav, due to the number of work days in fiscal year. Operating Expenditures 3,298.00 3,298.00 517.07 2,780.93 84.32% Fay. Travel and Conference $2,780 due less anticipated travel. Internal Support Expenditures 13,356,00 13,826.00 13,231.32 594.68 4,30% Fay, Motor Pool Fuel Charges $682 due to lower than anticipated fuel charges, partially offset by unfav. Motor Pool ($173) due to higher than anticipated motor pool charges, Transfers Out $ 238,059.00 5 232,549.00 $ 230,366.30 $ 1,682.70 0.72% Support Services Personnel Expenditures $ 1,173,985.00 $ 1,152,335.00 $ 1,150,594.60 $ 1,740.40 0.15% Fav. due to vacancies and underlined positions. Operating Expenditures 411,767.00 409,067,00 360,239.97 48,827,03 11.94% Fav. Mail Handling-Postage Svc $60,986 due to decrease in United States Postal Services (USPS) postage rates, effective April 10, 2016; Expendable Equipment $16,218, Maintenance Contract $2,722 and Professional Services $2,500 due to purchase of mail scanner system; Equipment Maintenance $9,344 due to less anticipated equipment repairs; Office Supplies $6,489 due to less than anticipated supplies needed; Contracted Services $4,275 due to less anticipated use. A Garry forward request of $29,000 is included in the year-end report for the replacement of a forklift. Unfav. Equipment ($20,066) due to the purchase of a mail scanner system; Metered Postage ($34,874) as a result of an increase in standard mail volume. Internal Support Expenditures Transfers Out 720,886.00 771,217.00 $ 770,337.16 579.84 0.11% Fav. Motor Pool Fuel Charges $3,780 due to lower than anticipated fuel charges, partially offset by unfav. Info Tech Operations ($832) and Motor Pool ($2,072.28) due to higher than anticipated charges. 0.00% $ 2,306,638.00 $ 2,332,619.00 $ 2,281,171.73 $ 51,447.27 2.21% Department Total Personnel Expenditures $ 1,395,390.00 $ 1,367,760.00 $ 1,367,712.51 $ Operating Expenditures 415,065.00 412,365.00 360,757.04 Internal Support Expenditures 734,242.00 785,043.00 783,568.48 Transfers Out 47.49 0.00% 51,607.96 12.52% 1,474.52 0.19% 0.00% 11/23/2016 $ 2,544,697.00 $ 2,565,168.00 $ 2512,038.03 $ 53,129.97 2.07% 66
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES FACILITIES MANAGEMENT ADOPTED AMENDED BUDGET BUDGET Pf 2016 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 204,652.00 $ 199,722.00 $ 200,572.92 $ (850.92) -0.43% Unfav. primarily due to the number of work days in the fiscal year. Operating Expenditures 5,764.00 5,764.00 853.99 4,910.01 85.18% Fay. Travel and Conference $1,636; Membership Dues $1,000; Printing $881 as well as Personal Mileage $696 due to less than anticipated usage. Internal Support Expenditures 13,805.00 15,633.00 11,604.41 4,028.59 25.77% Fav. Info Tech Operations based on actual usage, 5 224,221.00 $ 221,119.00 $ 213,031.32 $ 8,087.68 3.66% Facilities Engineering Personnel Expenditures $ 806,436.00 $ 799,472.00 5 798,535.17 $ 936.83 0.12% Fav. due to Fringe Benefits. Operating Expenditures Internal Support Expenditures 327,584.00 321,692.00 326,557.19 (4,865.19) -1.51% Unfav. Licenses and Permits ($5,095) due to nuclear gauge inspection and Professional Services ($3,737) due to life and safety study as well as use of an outside project manager. Partially offbet by fav. Equipment Maintenance $2,000, Printing $1,279 and Software Support Maintenance $1,274 due to less than anticipated usage. 56,236.00 66,952.00 61,212.76 5,739.24 8.57% Fav. Info Tech Managed Print Svcs $2,942; Telephone Communications 51,311; as well as Motor Pool Fuel Charges $1,272 due to less than anticipated usage. $1,190,256.00 $1,188,116.00 $ 1,186,305.12 $ 1,810.88 0.15% Department Total Personnel Expenditures $1,011,088.00 $ 999,194.00 $ 999,108.09 $ 85.91 0.01% Operating Expenditures 333,348,00 327,456.00 327,411.18 44.82 0.01% Internal Support Expenditures 70,041.00 82,585.00 72,817.17 9,767.83 11.83% $1,414,477.00 $1,409,235.00 $ 1,399,336.44 $ 9,898.56 0.70% 11/23/2016 67
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures 765,824.00 $ 748,587.00 $ 732,560.29 $ 16,026.71 2.14% Fay. due turnover. Operating Expenditures 337,622.00 322,735.00 157,129.31 165,605.69 51.31% Fay. Legal Services $125,056, Professional Services $22,116, Metered Postage $8,804, Fees-Per Diems $7,512 and Travel and Conference $3,560 due to less than antidpated use. Carry forward requests for Legal Services and Professional Services are included in the Year End report due to consulting services for labor negotiations and workforce planning. 37,007.00 1,140,453.00 $ internal Support Expenditures Transfers Out Workforce Management 48,093.00 9,687.00 --------- 1,129,102.00 $ 47,729.33 363.67 0.76% Fay. Info Tech Operations $261 and Telephone Communications $101 due to lower than expected use. 9,687.00 947,105.93 $ 181,996.07 16.12% Personnel Expenditures 1,896,614.00 $ 1,853,968.00 $ 1,697,151.83 $ 156,816.17 8.46% Fav. due to vacancies and underlined positions. 311,740.00 45,973.79 524,059.00 Operating Expenditures Internal Support Expenditures 311,740.00 1,070,191.00 265,766.21 1,071,444.26 14.75% Fay, Recruitment Expense $19,304, Psychological Testing $10,875, Software Rental Lease Purchase $7,820, Printing $5,895, Professional Services $3,000, Periodicals Books Publ Sub $2,195, Computer Supplies $2,000, Expendable Equipment $2,000 and Membership dues $1,810 due to less than anticipated use; partially offset by unfav. Employees Medical Exams ($11,620) due to increased use. (1,253.26) -0.12% 2,732,413.00 $ 3,235,899.00 $ 3,034,362.30 $ 201,536.70 6.23% Benefits Administration Personnel Expenditures 173,615.00 $ 169,304.00 $ 166,097.74 $ 3,206.26 1.89% Fay. Salaries due to part time position working fewer hours than budgeted. Operating Expenditures 13,977.00 13,977.00 7,550.50 6,426,50 45.98% Fay. Office Supplies $2,300, Travel and Conference $972, Personal Mileage $938, Periodicals Books Publ Sub $925, Printing $425 and Software Support Maintenance $361 due to less than anticipated use. 11E41016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES HUMAN RESOURCES ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 162,888.40 163,096.00 161,697.46 1,398.54 0.86% Fay. Telephone Communications $1,398 due to lower than expected use. 350,480.00 $ 346,377.00 $ 335,345.70 $ 11,031.30 3.18% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 2,836,053.00 $ 663,339.00 723,95.4.00 2,771,859.00 $ 648,452.00 1,281,380.00 9,687.00 2,595,809.86 $ 430,446.02 1,280,871.05 9,687.00 176,049.14 218,005.98 508.95 6.35% 33.62% 0.04% 4,223,346.00 $ 4,711,378.00 $ 4,316,813.93 $ 394,564.07 8.37%
Internal Support Expenditures Transfers Out Health Personnel Expenditures 40,611.00 14,948.00 14,328.14 619.86 4.15% Fay. Telephone Communications $1,180 based on usage. Partially offset by unfav. info Tech Operations ($561) based on usage. $ 8,700,196.00 $ 8,698,736.31 $ 5,906,702.01 $ 2,792,034,30 32.10% $ 24,363,859.00 $ 23,939,028.00 $ 21,762,485.83 $ 2,176,542.17 9.09% Fay. due to turnover and underfilled positions. COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures 205,346.00 $ 201,423.00 $ 200,699.77 $ 723.23 0.36% Fay. due to Fringe Benefits. Operating Expenditures 8,454,239.00 8,482,365.31 5,691,674.10 2,790691.21 32.90% Fay, due to Private Institutions $1,480,462 and Private Institutions Foster Care $1,088,542. 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). 7.92% Fav. Professional Services $263,841 due to difficulties identifying under insured individuals eligible for the dental program; efforts are planned to target seniors for the program. Fay, West Nile Virus $42,376 due to reduced participation from municipalities. Fav. Office Supplies $34,047 due to continued efforts to minimize expenses and contain costs. Partially offset by unfav. Vaccines ($73,131) due to increased demand for certain immunizations. Offset by increased reimbursement by 3rd party payers. Unfav. Laboratory Supplies ($17,103) due to increased demand for laboratory testing. Unfav. Expendable Equipment ($14,618) due to replacement of obsolete and unserviceable equipment. A carryforward request of $86,015 is included in the year-end report for Professional Services which will then be reappropriated to; Equipment of $48,000; Maintenance Department Charges of $35,015 and Laboratory Supplies of $3,000 for the purchase of a Lead Analyzer to perform lead testing in water and blood samples. Operating Expenditures 3,255,636.00 3,431,789.91 3,160,050.04 271,739.87 117R2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 2,713,306.00 3,408,873,00 3,366,053.60 42,819.40 1.26% Fay. Info Tech Operations $52,262 based on usage. Partially offset by unfav. Radio Communications ($10,139) due to grant funding no longer available for use. Transfers Out 8,640,00 8,640.00 8,640.00 Fay, due to grant funding which covers the rental lease agreement with Walled Lake Consolidated Schools for office space to accommodate the Women, Infants and Children (WIC) Supplemental Food program. No General Fund transfer required. $ 30,341,441.00 $30,788,330.91 $ 28,288,589.47 $ 2,499,741.44 8.12% Children's Village Personnel Expenditures Operating Expenditures $ 16,191,178.00 $ 16,374,989.00 $ 16,370,288.02 $ 3,693,861,00 3,719,207.79 3,533,514.25 4,700.98 0.03% Fay, due to Fringe Benefits. 185,693.54 4.99% Fay. Medical Services Physicians $43,453 due to services provided by Oakland Integrated Healthcare Network (OIHN) a Federally Qualified Health Center. Fay. Drugs $40,516 due to fewer medication needs of resident population along with cost saving initiatives. Fay. Provisions $37,007 due to increased reimbursement for improved nutritional requirements and decrease in resident population. Fay. Security Supplies $20,053 and Custodial Supplies $15,660 due to continued efforts to minimize expenses and contain costs. Fay. Professional Services $19,975 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Fay. Software Support Maintenance $19,300 due to the discontinuation of Case Management contract. Fay. Hospitalization $17,817 due to fewer medical emergencies. Partially offset by unfav. Psychological Testing ($49,900) due to increased psychological needs of resident population. Internal Support Expenditures 2,625,087.00 2,727,787.00 2,719,048.73 8,738.27 0.32% Fay. Info Tech Operations $22,177 and Motor Pool Fuel Charges $3,860 based on usage. Partially offset by unfav. Radio Communications ($12,668); Telephone Communications ($3,653); and Info Tech Managed Print Svcs ($2,236) based on usage. 1'7212016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Transfers Out $ 22,510,126.00 $ 22,821,983.79 $ 22,622,851.00 $ 199,132.79 0.87% Homeland Security Personnel Expenditures $ 822,185.00 $ 804,542.00 $ 800,223.76 $ 4,318.24 0.54% Fav. due to Fringe Benefits. Operating Expenditures Internal Support Expenditures Transfers Out Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 70,257.74 18.96% Fay. Tornado Siren Equip $48,000 due to the installation of fewer than anticipated sirens. Partially offset by revenue unfavorability (Local Match). Fav. Equipment Maintenance $26,942 due to limited repair costs incurred on specialty/hazmat vehicles. Fav. Printing $8,153 due to reduced need for printed materials. Fav. Electrical Service $5,259 due to fluctuating electricity rates being charged for sirens. Fav. Personal Mileage $5,181 due to continued efforts to minimize expenses and contain costs. Fay. Professional Service $4,429 due to less than anticipated usage. Fay. Communications $4,385 due to improved contract rates. Partially offset by unfav. Maintenance Contract ($43,988) due to preventative maintenance on tornado sirens. 12,693.65 2.38% Fay. Insurance Fund due to actual premiums less than expected as a result of insurance market fluctuations and rates. 87,269.63 2,186,284.62 5.29% 3,318,382.36 20.73% 64,871.18 0.97% 8,640.00 0.00% 304,519.00 370,627.00 300,369.26 449,537.00 533,821.54 521,127.89 $ 1,576,241.00 $ 1,708,990.54 $ 1,621,720.91 $ $ 41,582,568.00 $ 41,319,982.00 $ 39,133,697.38 $ 15,708,255.00 16,003,990.01 12,685,607.65 5,828,541.00 6,685,429.54 6,620,558.36 8,640.00 8,640.00 $ 63,128,004.00 $ 64,018,041.55 $ 58,439,863,39 $ 5,578,178.16 8.71% 17222016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 216,950.17 $ Public Services - Admin. Personnel Expenditures Operating Expenditures $ 221,486.00 $ 215,506.00 (1,444.17) -0.67% Unfav. primarily due to the number of work days in the fiscal year. 4,800.00 4,800.00 2,578.84 2,221.16 46.27% Fav. Special Event Program $2,153 due to less than anticipated use. Internal Support Expenditures 6,331.00 6,360.00 6,358.99 $ 232,617.00 $ 226,666.00 $ 225,888.00 $ 1.01 0.02% 778.00 0.34% Veterans Services Personnel Expenditures $ 1,579,106.00 $ 1,542,985.00 1,465,390.56 $ 77,594.44 5.03% Fay. due to vacant and underlined positions. Operating Expenditures 190,912.00 190,912.00 156,743.14 Internal Support Expenditures 193,357.00 198,450.00 198,085.92 34,168.86 17.90% Fay. Soldier Burial $20,146, Soldier Relief $9,393 and Metered Postage $2,023 due to less than anticipated use. 364.08 0.00% Fay. Info Tech Ops $2,775, Info Tech Managed Print Svcs $972 and Telephone Communication $549 based on usage; partially offset by unlav. Motor Pool/Fuel ($3,934) due to increased usage. $ 1,963,375.00 $ 1,932,347.00 $ 1,820,219.62 $ 112,127.38 5.80% Community Corrections Personnel Expenditures $ 3,865,604.00 $ 3,785,321.00 3,698,198.49 $ 87,122.51 2.30% Fay. due to turnover and underfilled positions. Operating Expenditures 502,025.00 502,025.00 489,372.66 12,652.34 2.52% Fav. Office Supplies $9,291, Grounds Supplies $7,038, Personal Mileage $4,135, Transportation of Clients $4,000, Printing $3,456, Custodial Supplies $2,339, Maintenance Contract $1,805, Software Rental Lease Purchase $1,552, Travel and Conference $1,421 due to less than anticipated use; partially offset by unfav, Contracted Services ($23,229) due to increased usage. internal Support Expenditures 537,919.00 630,844.00 595,935.15 34,908.85 5.53% Fay. Info Tech Operations $19,199, Motor Pool $9,613 and Motor Pool Fuel $5,790 based on usage. $ 4,905,548.00 $ 4,918,190.00 $ 4,783,506.30 $ 134,683.70 2.74% 11/P2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES IVISU Ext - Oakland County Personnel Expenditures Medical Examiner Personnel Expenditures $ 678,332.00 $ 662,236.00 $ 579,747.30 $ 82,488.70 12.46% Fay. due to vacant and underlined positions. 220,689.00 220,689.00 218,736.11 1,952.89 0.88% Fay. Special Event Program $1,506, Professional Services $1,450, and Printing $1,385 due to less than anticipated use; partially offset by unfav. Communications ($2,618) due to purchase of community notice board. 280,182.00 268,310.65 11,871.35 4.24% Fay. Info Tech Operations $8,033 and Motor Pool $2,508 based on usage. $ 1,172,677.00 $ 1,163,107.00 $ 1,066,794.06 $ 96,312.94 8.28% $ 3,359.380.00 $ 3,274,290.00 $ 2,953,694.89 $ 320,595.11 9.79% Fay, due to vacant and under filled positions. Operating Expenditures Internal Support Expenditures 273,656.00 Operating Expenditures Internal Support Expenditures Animal Control Personnel Expenditures 520,006.00 593,791.00 583,564.54 10,226.46 800,016.00 863,460.00 845,955.17 17,504.83 $ 4,679,402.00 $ 4,731,541.00 $ 4,383,214.60 $ 348,326.40 $ 2,397,293.00 $ 2,333,811.00 $ 2,190,998.13 $ 142,812.87 1.72% Fay. Training $9,834, Film and Processing $5,075, Medical Supplies $4,767, Travel and Conference $3,900, Office Supplies $3,809 and Professional Services $3,444 due to less than anticipated use; partially offset by unfav. Laboratory Fees ($8,063), Transportation Service ($7,511), and Laboratory Supplies ($6,250) due to increased usage. 2.03% Fav. Info Tech Operations $15,709 and Motor Pool/ Fuel $5,719 based on usage; partially offset by unfav. Equipment Rental ($2,403) due to required repair of the Agilent Gas Chromatograph. 7.36% 6.12% Fay. due to vacant and underfilled positions. Operating Expenditures 280,097.00 286,697.00 362,280.08 (75,583.08) -26.36% Unfav. Medical Supplies ($24,384), Metered Postage ($19,266), Animal Supplies ($16,731), Special Event Program ($6,323), Housekeeping and Janitor Exp ($4,262) and Printing ($3,622) due to higher than anticipated use. Also, unfav. Professional Services ($8,445) due to incinerator service during fire repair. Partially offset by fav. Contracted Services $7,995 and Deputy Supplies $7,828 due to less than anticipated use.
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 877,137.00 1,257,548.00 1,160,803.43 96,744,57 7.69% Fay. Motor Pool $52,898 and Motor Pool Fuel $38,864 due to reduction of a fleet vehicle; transferred to Sheriff. Also favorable, Info Tech CLEWS $14,133 based on usage; partially offset by unfav. Equipment Rental ($8,310) due to the addition of Mobile Data Computers (IVIDCs) for the Animal Control vehicles. Transfers Out 47,116.00 47,116.00 $ 3,554,527.00 $ 3,925,172.00 $ 3,761,197.64 $ 163,974.36 4.18% Circuit Court Probation Personnel Expenditures Operating Expenditures 54,326.00 54,326.00 39,370.47 14,955.53 0.00% 27.53% Fav. Office Supplies $9,586, Metered Postage $2,788 and Equipment Maintenance $1,130 due to less than anticipated use. Internal Support Expenditures 550,069.00 553,947.00 551,210.49 2,736.51 0.49% Fav. Info Tech Operations $3,437 based on usage partially offset by unfav. Telephone Communications ($1,020) due to increased use, $ 604,395.00 $ 608,273.00 $ 590,580.96 $ 17,692.04 2.91% Department Total Personnel Expenditures $ 12,101,201.00 $ 11,814,149.00 $ 11,104,979.54 $ 709,169.46 6.00% Operating Expenditures 1,772,855,00 1,853,240.00 1,852,645.84 594.16 0.03% Internal Support Expenditures 3,238,485.00 3,794,791.00 3,626,659.80 164,131.20 4.33% Transfers Out - 47,116.00 47,116.00 - $ 17,112,541.00 $ 17,505,296.00 $ 16,631,401.18 $ 873,894.82 4.99% 1102016
COUNTY OF OAKLAND FY 2016 YEAR END 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 Operating Expenditures Internal Support Expenditures Transfers $ 1,264,827.00 358,222.00 55,528.00 $ 1,234,987.00 388,983.00 164,822,00 $ 1,278,815.59 361,486.52 158,309.24 $ (43,828.59) 27,496.48 6,512.76 -3.55% Unfav. due to position budgeted in Planning and Economic Development Division but was charged to Administration. Offset in Planning Division. 7.07% Fav.Supplies $27,420, Printing $22,436, Travel $13,033 and Mileage $7,841 due to usage. Offset by unfav. Advertisng ($43,234) for support of business development events. 3.95% Fav.Info Tech Operaions $6,537 and Telephone Communications $1,047 due to less than anticipated usage. Offset by unfav. Insurance Fund ($1,109) based on usage. $ 1,678,577.00 $ 1,788,792.00 $ 1,798,611.35 $ (9,819.35) -0.55% Planning and Economic Development Services Personnel Expenditures $ 3,988,767.00 $ 3,912,776.00 $ 3,619,949.94 $ 292,826.06 7.48% Fav. due to turnover and underlined positions. Operating Expenditures 1,318,895.00 1,486,245.10 1,011,784.57 474,460.53 31.92% Fay. Professional Services $183,562 based on reduced resident participation in the NO HAZ program (offset by reduced program reimbursement); Workshops and Meetings $162,791, Supplies $74,149, Printing $44,731, Travel $15,512 and Mileage $5,767 due to usage. Charge Card Fee $507 for credit card activity. Partially offset by unfav. Advertising ($12,558) for support of business development events and trade mission. Carry forward requests for Professional Services and Advertising are included in the Year End report. Internal Support Expenditures 818,628.00 850,651.00 846,217.00 4,434.00 0.52% Fay. Info Tech Operations $2,398, Telephone Communications $1,475 and Managed Print Services $561 due to less than anticipated usage. Transfers 14,208.00 14,208.00 $ 6,126,290.00 $ 6,263,880.10 $ 5,492,159.51 $ 771,720.59 12.32% 11/7A016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Community and Home Improvement Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 505,304.00 505,304.00 $ 505,304.00 $ 505,304.00 $ Workforce Development Personnel Expenditures $ 25,620.00 $ 25,620.00 $ $ 25,620,00 100.00% Provision for costs not chargeable to Workforce Development grants was not required Operating Expenditures Internal Support Expenditures $ 25,620.00 $ 25,620.00 $ - $ 25,620.00 100,00% Department Total Personnel Expenditures $ 5,279,214.00 $ 5,173,383.00 Operating Expenditures 1,677,117.00 1,875,228,10 Internal Support Expenditures 874,156.00 1,015,473.00 Transfers - 519,512.00 $ 4,898,765.53 $ 274,617.47 5.31% 1,373,271.09 501,957.01 26.77% 1,004,526.24 10,946.76 1.08% 519,512.00 0.00% $ 7,830,487.00 $ 8,583,596.10 $ 7,796,074.86 $ 787,521.24 9.17% 11(772016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds Logos Trademarks Intellect Property Road CommissionlCurrent Drain Assessment Road CommissionlTri Party Agreement Interest Expense Provisions $ 351,802.00 33,305.00 18,000.00 1,450,000.00 100.00 30,000.00 358,310.00 33,305.00 18,000.00 1,450,000.00 1,926,306.00 30,000.00 $ 350,814.74 $ 2,365.00 19,687.00 1,368,625.19 960,403,00 7,495.26 30,940.00 (1,687.00) 81,374.81 965,903.00 30,000.00 2.09% 92.90% -9.37% 5.61% 50.14% 0.00% 100.00% Fay. based on actual insurance premiums paid. Fay. based on actual payments approved by Risk Management. Unfav. due to required payments for licensing. Fav. County portion of drain assessments for County roads. Fav. due to Tr-Party appropriations for road projects not completed yet; a carry forward request is included in the Year End Report. Fav, due to no significant need in FY 2016; line item is budgeted for disaster planning supplies that benefit all County departments. Transfer to Community Mental Health Authority 9,620,616.00 9,620,615.00 9,620,616.00 0.00% Total $ 11,503,823.00 $ 13,436,537.00 $ 12,322,510.93 $ 1,114,026.07 8.29% COUNTY BUILDINGS $ 2,936,215.00 $ 2,122,098.00 $ 2,123,214.94 $ (1,116.94) -0.05% STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 91,014.66 $ (18,014.66) -24.68% Unfav due to timing of invoices. FY 2015- 2016 dues and a portion of FY 2016 - 2017 dues were paid in FY 2016. National Assoc. of Counties 24,100.00 24,100.00 24,047.00 53.00 0.22% S.E.M.C.O.G. 500,000.00 500,000.00 459,056.50 40,943.50 8.19% Favorable due to membership rate less than budget. Traffic Improvement Association 30,000.00 30,000.00 30,000,00 0.00% Total $ 627,100.00 $ 627,100.00 $ 604,118.16 $ 22,981.84 3.66% SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 121,718.17 $ 178,281.83 59.43% Fay primarily due to Refund of Prior Years Revenue $77, 682 for Delinquent tax counter transactions and Sank Charges of $40,318 for PayPal. RESERVED FOR TRANSFERS Expenditures Classification and Rate Change $ 92,428.00 35,324.00 $ 36,324.00 100.00% Contingency 324,840.00 57,533.00 57,633.00 100.00% Disaster Recovery 300,000.00 300,000.00 300,000.00 100.00% Emergency Salaries 560,000.00 211,560.00 211,560,00 100.00% Grant Match 1,089,045.00 45,556.30 45,555.00 100.00% Info Tech Development 5,297,850.00 642,660.00 642,661100 100.00% Info Tech Operations 522.00 346.68 175.32 33.59% Juvenile Resentencing 600,000.00 600,000,00 100.00% Legislative Expense 8,600.00 8,600.00 8,600,00 100.00% Local Road Funding Program 846,499.00 846,499.00 0.00% Misc. Capital Outlay 250,000.00 105,494.00 105,494.00 100,00% 117;2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT NON-DEPARTMENTAL EXPENDITURES Overtime Reserve Security Reserve Substance Abuse Coord Agency Summer Employees Salary Appropriation Total Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Facilities Maintenance and Operations ADOPTED BUDGET 53,040.00 2,100,799.00 2,959,452.00 250,000.00 $ 424,612.00 1,844,186.00 3,620,676.00 2,274,375.00 AMENDED BUDGET 34,670.00 5,061,099.00 223,368.00 $ 1,160,441.00 1,844,186.00 3,804,241.00 2,274,375.00 $ 1,160,441.42 1,844,186.00 3,894,241.00 2,275,625.00 1,273.26 AMOUNT FAVORABLE (UNFAVORABLE) 64,670.00 (0.06) 223,368.00 $ (0.42) - - (1,250.00) (1,273.26) PERCENT 0.00% 100.00% 0.00% 100.00% 27.99% 0.00% 0.00% 0.00% -0.05% 100.00% EXPLANATION Unfav related to debt service payments Unfav due to transfer from General Fund to FM0 fund to reimburse salaries and fringes associated with bargaining unit president time for FY 2016 per agreement between HR Labor Relations and Fiscal Services. FY 2016 ACTUAL 5,061,099.06 $ 13,286,014.00 $ 8,203,985.00 $ 5,907,944.74 5 2,296,040.26 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 Imaging System Project Domestic Equipment Preparedness 1,500,000.00 11,042,500.00 5,500,000.00 5,500,000,00 200,000.00 7,000,000.00 3,500,000.00 11,050,155.84 5,500,000.00 200,000,00 7,000,000.00 3,500,000.00 0.00% (7,665,84) -0.07% Unfav due to the close out of special projects. 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5 15,163,749.00 5 36,415,743.00 $ 36,425,932.52 $ (19,189.52) -0.03% TOTAL NON-DEPT. APPROPRIATIONS $ 43,816,901.00 $ 51,105,463.00 $ 57,505,439.46 $ 3,611n023$4 5.89% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund $ 23,595,326.00 $ 23,507,392.79 $ 16,987,300.06 $ 6,520,092.73 Social Welfare Fund Foster Care 1,000.00 1,000.00 1,000.00 5 23,596,326.110 $ 23,508,392.79 $ 16,987,300.06 5 6,521,092.73 27.74% Fay as the amount transferred is based on need. 100.00% 27.74% TOTAL EXPENDITURES $ 67,413,227.00 $ 84,613,855.79 $ 74,492,739.52 $ 10,121,116.27 11.96%
FY 2016 BUDGET AMENDMENTS
FY 2016 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. 1012212015
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #15257- Charter Township of West Bloomfield
M.R. #15261 - 10/2212015
Circuit Court - 2016 Michigan Drug court Grant Program (Adult Treatment Court) - Grant Acceptance
M.R. #15271 - 10/22/2015
Circuit Court - 2016 Michigan Drug Court Grant Program (Juvenile Drug Court) - Grant Acceptance
MR. - 11/12/2015
Board of Commissioners - Tr-Party Road improvement Program (Planned Use of Fund Balance)
MR. #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 - 1210912015
Sheriffs Office - Standard Law Enforcement Services Agreement with the Charter Township of
Independence, January 1, 2015- 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 31, 2016
M.R. #15296 - 12/09/2015
Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of
Oakland, January 1, 2016- December 31, 2016
M.R. #15297 - 12/09/2015
Sheriffs Office - Standard Law Enforcement Services Agreement with the Charter Township of
Orion, January 1,2016 - December 31, 2016
M.R. #15299 - 12/09/2015
Sheriffs Office - Standard Law Enforcement Services Agreement with the City of Pontiac,
January 1, 2016 - December 31, 2016
MR. #15302 - 12/09/2015
Department of Information Technology - CLEMIS Fire Records Management Program
$ 430,655,400.00
15,233.00
18,940.00
36,291.00
27,350.00
24,908.00
$ 109,750.00
$ 215,451.00
$ 190,544.00
95,272.00
$ 211,445.00
$ 716,252.00
M.R. #15315 - 12/09/2015
Management & Budget Fiscal Year 2015 Year-End Report and Budget Amendments
Encumbrances
Carry Forwards
Adjustments to Circuit Court
Adjust Non-Departmental Revenue
M.R. #15321 - 01/20/2016
Animal Control and Pet Adoption Center- Acquisition of a Shelter Management System
(Shelter Buddy)
M.R. #16009 -02/0412016
Sheriffs Office - Aviation Unit Engine Overhaul for Air 1
M.R. #16010 - 02/04/2016
Sheriffs Office - Kronos Telestaff Automated Scheduling Software Project Implementation
M.R. #16032 - 02117/2016
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
80
FY 2016 BUDGET AMENDMENTS
Grant Acceptance
3,000.00
M.R. #16025 -0211112016
Sheriffs Office - Contract Amendment #1 for Law E
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of Brandon
20,713.00
M.R. #16036 - 03/1712016
Sheriffs Office - Contract Amendment #1 for Court
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Ferndale for 2015/2016/2017
26,640,00
M.R. #16041 -0311712016
Management & Budget FY 2016 First Quarter Report
Adjustments to Circuit Court
550.00
Adjustments to Sheriffs Office
$ 47,215,00
Adjustments to Clerk/Register of Deeds - Elections
8,000.00
Adjustments to Treasurer's Office
$ 64,984.00
Adjustments to Health & Human Services
$ 159,000.00
Adjustments to Children's Village Child Care Fund
1,390.00
Adjustments to Public Services - Animal Control
$ 16,196.00
Adjustments to Economic Development and Community
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$ 50,636.00
Adjustments to Fringe Benefits - Retirement
$ (5,527,107.00)
Adjustments to Fringe Benefits - Retirement - Child C
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F
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$ (202,106.00)
Adjustments to Non-Departmental
$ 538,381.04 ($4,842,861.00)
M.R. - 03/31/2016
Board of Commissioners - Tr-Party Road Improveme
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M.R. #16048 - Charter Township of Orion $ 79,445.00
M.R. #16050 - Charter Township of Milford $ 26,870.00 $ 106,316.00
M.R. 04/2112016
Board of Commissioners - Tr-Party Road Improveme
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M.R. #16077 - Township of Groveland
MR. #16079 - Charter Township of Lyon
M.R. #16082 - City of Novi
M.R. #16083 - Charter Township of White Lake
MR. #16088 - Village of Bingham Farms
M.R. #16078 - 0412112016
Board of Commissioners - Partnership with Oakland Sch
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s
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E
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S
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Healthy Kids Program to Prevent School Bullying
M.R. #16065 - 04/21/2016
Sheriffs Office - Interlocal Governmental Agreement with
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Officers Drivers Training
M.R. #16093 - 04/2112016
Sheriffs Office - Fiscal Year 2016 Michigan Medica
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M
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Grant Acceptance
19,215.00
25,000.00
25,000.00
59,255.00
3,258,00
$ 131,728.00
70,000.00
$ 117,375.00
1,692.00
M.R. - 0510512016
Board of Commissioners - Tr-Party Road Improvem
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M.R, #16104 - City of Troy $ 203,209.00
M.R. #16105 - City of Rochester Hills $ 162,068.00
MR. #16107 - Township of Addison $ 19,663.00
$ 384,940.00
M.R. #16097 - 05105/2016
Economic Development and Community Affairs - Renewa
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$ 200,000.00
M.R. #16100 - 05/05/2016
Public Services/Medical Examiner Office - Position C
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F
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R
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13,711,00
81
FY 2016 BUDGET AMENDMENTS
MR. #16101 - 0510512016
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services for the Oakland County
Parks & Recreation Commission 2016
M.R. #16125 - 05/18/2016
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 - 05118/2016
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 Sheriffs Office
Adjustments to Economic Development and Community Affairs
Adjustments to Non-Departmental
$ 14,423.00
$ 27,052.00
$ 600,000.00 $641,475.00
MR. #16154 - 06/16/2016
Sheriffs 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
MR. #16137 - 06/16/2016
Human Resources Department - Creation of Parental Leave Benefits and Policy
M.R. #16159 - 07/20/2016
Board of Commissioners - Youth Enrichment Scholarship Program
M.R. - 07/20/2016
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #16160 - Charter Township of Oxford
MR. #16161 - 07/20/2016
Facilities Management/Facilities Planning and Engineering - Building Security Enhancement Priority 1
(Part 3 of 3) Project
MR. - 08/18/2016
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of Fund Balance)
81,047.00
$ 5,468,500.00
22,000.00
23,000.00
60,368.00
$ 1,475,220.00
M.R. #16183 - City of Wixom
M.R. #16184 - Village of Milford
M.R. #16185 - City of Keego Harbor
M.R. #16186 - City of Sylvan Lake
M.R. #16187 - City of Huntington Woods
M.R. #16189 City of Hazel Park
M.R. #16190 - City of Troy
$ 18,814.00
8,358.00
3,774.00
3,287.00
7,267.00
$ 19,222.00
$ 108,105.00
82
FY 2016 BUDGET AMENDMENTS
M.R. #16191 - Village of Leonard
MR. #16192 - City of Pleasant Ridge
M.R. #16194 - City of Farmington Hills
M.R. #16195 - City of Farmington
M.R. #16198 - City of Lathrup Village
M.R. #16199 - City of Southfield
M.R. #16200 - Village of Hotly
M.R. #16201 - City of Auburn Hills
M.R. #16203 - City of Birmingham
1,409.00
5,627.00
$ 100,746.00
$ 11,642.00
8,934,00
$ 109,813.00
$ 7,711,00
$ 29,877.00
$ 30,698.00
$ 475,184.00
M.R. 08/1812016
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use
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MR. #16196 - Charter Township West Bloomfield $ 83,333.00
M.R. #16202 - Charter Township of Bioomfield $ 56,167.00
$ 139,500,00
M.R. #16207 -0811812016
Facilities Management/Facilities Planning and Engineering - Executive Office B
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L
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Security Enhancments Project
$ 173,229.00
M.R. #16211 - 08/18/2016
Department of Health and Human Services/Health Division - Amendment #1 of
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B
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2
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1
5
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7
2
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9
$ 14,000, 00
MR. #16181 - 08/18/2016
Sheriff's Office - Contract Amendment #1 for Law Enforcement Services in the Cha
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e
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T
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s
h
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Oxford 2016
M.R. - 08/31/2016
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of
F
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B
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MR. #16226 - City of Orchard Lake Village
M.R. #16228 - Village of Beverly Hills
M.R. #16230 - City of Berkley
M.R. #16231 - City of Royal Oak
M.R. #16232 - City of Rochester
M.R. #16233 - City of Rochester Hills
M. R. #16234 - City of Clawson
MR, #16235 - Village of Oxford
MR. #16237- City of Madison Heights
M.R. #16238 - City of Pontiac
M.R. #16239- City of Bloomfield Hills
M.R. #16240 - City of the Village of Clarkston
M.R. 09/22/2016
Board of Commissioners - Pilot Local Road improvement Program (Planned Use of F
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B
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MR. #16247 - City of Walled Lake
M.R. #16249 - 09/22/2016
Department of Information Technology- Imaging System Replacement Project
15,484.00
4,199.00
10,699.00
15,432.00
77,231.00
14,440.00
86,915.00
12,480,00
6,503.00
37,716,00
84,754.00
10,520.00
1,820.00
$ 362,709.00
8,606.00
$ 3,500,000.00
M.R. #16253 - 09/22/2016
Management & Budget FY 2016 Third Quarter Report
Adjustments to Circuit Court
Adjustments to Sheriffs Office
Adjustments to Children's Village Child Care Fund
Adjustments to IT Operations
Adjustments to IT Operations - Child Care Fund
Adjustments to Non-Departmental
M.R. #16xxx - 12/08/2016
$ (18,183.00)
$ 10,000.00
21.00
$ 14,479.00
$ (14,479.00)
$ 880,000,00 $871,838.00
83
FY 2016 BUDGET AMENDMENTS
M & B FY 2016 Year End Report
Adjustments to Circuit Court
Adjustments to Probate Court
Adjustments to Prosecuting Attorney
Adjustments to Sheriff
Adjustments to Water Resources Commissioner
Adjustments to Facilities Management
Adjustments to Public Services
Adjustments to Children's Village Child Care Fund
Adjust Non-Departmental Revenue
8,000.00
$ 95,000.00
$ 11,700.00
$ 867,000.00
$ 225,000.00
$ 12,000.00
$ 45,000.00
$ 534,741.00
$ 1,243,324,00 $ 3,037,765.00
TOTAL AMENDED BUDGET AS OF 0913012016 $ 465,400,071.08
84
817.884,000.00 $17,884,000.00 ($808,009.31) -4.62% 7.13% 13,491.09 $ 193,692.00 3-32,700.00 66,436.66 19.97% $ 189,204.00 $ 175,712.91 332.700.00 266,263.34 43,568.54 25.82% 168,750,00 (131,112.52) -3.83% 0.00% 0.00% 0.02% 0.00% -0.69% -0.04% 300.01 $ 130,612.51) $ (7,316.22) 3,419,693.00 10,800,000.00 1,596,600.00 1,862,400.00 1,326300.00 $ 19 006,898.00 $ 19,702,040.00 (8815,325.53) ($1,618,040.00) (81,813,552.00) $17,075,990.69 125,181.46 3.550,810.52 10,800,000.00 1,596,500.00 1,862,099.99 1.328 300.00 $ 19,137,710.51 $ 19,704,868.22 ($2,628,877.53) 6202,520,870.47 $200,191,992.94 Fay. Salaries and Fringe Benefits based on actual usage. Fav, Professional Services $73,908 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. Fay. related to lower debt interest ratesJlevel of debt. Total Revenues OPERATING EXPENSES Personnel Expenditures Operating Expenditures Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GF - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 57-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES* Total Net Position - Beginning Total Net Position - Ending 168,750.00 3,419,698.00 10,800,000.00 1,598,600.00 1,862,400.00 1.328 300.00 $ 19 006,898.00 $ 19,697,552.00 COUNTY OF OAKLAND FY 2016 YEAR END REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUAL VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DEUNQUENT TAX REVOLVING FUND 51600 -9.67% Unfav. Interest on Delinquent Taxes ($2,119,820), Collection Fees ($104,547), partially offset by favorable Interest on Penalty $579,693 all due to the lower number of delinquent parcels turned over to County Treasurer. 94.65% Fay. Investment Income $782,012 due to investment base and market rate adlustrnents, Prior Years Adjustments $54,652 due to interest charges on older delinquencies, Michigan Tax Tribunal, July and December Boards of review decisions. REVENUES Charges for Services $17,000,000.00 $17,000,000.00 $15,355,326.44 ($1,644,673.56) Other Revenues 884,000.00 884,000.00 1*720,664.25 $836,664.25 Ending FY 7015 Designated Net Positions**: NP-SJnRes - 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 ($2,628.877.53) §20o.19%992.9& * 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
COUNTY OF OAKLAND FY 2016 YEAR END REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT PERSONAL PROPERTY TAX (51800) OPERATING REVENUE $502,300.00 $502,300.00 $462,945.77 ($39,354.23) -7.83% - Unfav. Administration Fees ($37,054) due to decreased activity. OPERATING EXPENSE 721,261.00 549,833.00 421,001.06 $228,831.94 35.21% - Fay. Controllable Personnel $38,479 due to part-time position. Also, favorable Indirect Costs $165,112 tiue to actual charges determined after budget finalization. NET OPERATING INCOME (LOSS) ($218,961.00) ($147,533.00) $41,944.71 $189,477.71 -128.43% NON-OPERATING REVENUE (EXPENSE) 1,000.00 1,000.00 827.52 ($172A8) -17.25% Unfav. due to Income from Investments due to lower cash balance and interest rates. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($217,951.00) ($146,533.00) $ 42,772.23 $189,305.23 TRANSFERS OUT TOTAL NET INCOME (LOSS)* ($217,961.00) ($146,533.00) $42,772.23_ $139 305.23 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 123,170.59 $165,942.82 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 11/23/2016 86
COUNTY OF OAKLAND FY 201E YEAR-END REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50600) OPERATING REVENUE $ 9,272,581.00 $ 9,676,581.00 $ 9,951,643.73 $ 275,052.73 2.84% Fav. Entrance Fees Gen Admission $242,532 due to favorable summer weather, Fav. Fees Camping $151,811 based on continued increased demand and favorable camping weather conditions. Fees Day Use $38,982 due to increased activity. Unfav. Commission Food Services ($36,286) due to seasonal fluctuations and demand. Urrfav. Greens Fees ($53,918) and Rental Golf Carts ($29,242) due to unfavorable early summer weather condltions.Unfav. Reknit, Contracts ($107,629), Unfav Rental Facilities ($112,596), Unfav. Special Contracts ($11,392) due to demand. OPERATING EXPENSE $ 24,283,545.00 5 23,640,114.00 23,520,676.16 $ 119,437.84 0.51% Fay. Grounds Maintenance $336,923, Building Maintenance $119,674, General Program Administration $42,932 due to less operating maintenance projects than forecasted. Fee. Natural Gas $90,536, Advertising 540,532, Contracted Services $31,697, Electrical Service $53,276, Equipment Maintenance $73,521, Recreation Supplies $35,673, Office Supplies 822,145, Expendable Equipment $25,944, Motor Pool $166,080, Special Event Supplies $54,281 based on actual usage and continued staff efforts to reduce operating expenses related to operations. Unfav. Depreciation ($109,763) due to increased project closures. Unfav. Controllable Personnel ($556,191) due to increased demand at Water Parks and Concession operations. Unfav. Indirect Cost ($79,655), Public Information ($14,080), Uncollectable Foots Receivable ($64,880), Water and Sewer Charges ($56,678), Charge Gard Fees ($19,602) based on actual activity. NET OPERATING INCOME (LOSS) $ (15,010,964.00) $ (13,963,533.00) $ (13,569,032.43) $ 394,500.57 2.83% NON-OPERATING REVENUE (EXPENSE) $ 12,669,550.00 $ 12,819,550.00 5 12,566,1343.99 $ (252,706.01) -1.97% Unfav. Property Tax Levy ($158,175) based on actual collections. Non- operating revenue budget included Planned Use of Fund Balance, $1,143,983 of which Fund Balance will be reduced ($1,002,188) to cover FY2016 operating loss. Untav. Increase Market Value Invest ($68,834) due to continued reduction in investment base and low rate of return. TOTAL INCOME BEFORE TRANSFERS $ (2,341,414.00) $ (1,143,983.00) 6 (1,002,188.44) $ 141,794.56 12.39% TRANSFERS IN CAPITAL IMPROVEMENT PROGRAM TOTAL NET INCOME (LOSS)* $ q,341,414.09) $ 1,143,983.00) $ (1,002,188.44) $ 141,794.56 TOTAL NET POSITION- BEGINNING 94,206.006.08 TOTAL NET POSITION - ENDING 93,203,817.64 87Z/2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES .....n.n•nn••••n [DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside $37,918,534.00 63-9,350,415.00 $35,708,687.24 (52,671,727.76) -6,96% Unfav - Reimbursement Salaries ($3,772,382) due to unallocated payroll charges for turnover and vacant positions offset in Salaries and Fringes. Unfav - Reimbursement Building Space Cost ($43,325) the result of a decrease in the expenses to charge the Proprietary Funds for the Office Building on Dixie Highway and the Pump Maintenance Building. Unfav - Rebilled Charges ($26,196) revenue is determined by a decrease in rebillable repair jobs, offset by favorable expenses pertaining to the repair jobs. Unfav - Maintenance Contracts ($3,300) a result of decreased revenue for Supervisory Control and Data Acquisition (SCADA) system maintenance charges. Fay - Reimbursement General $849,454 a result of increased allocation base allocated to special revenue and proprietary funds. Fay - Vehicle Rental $179,433 due to under estimate of billable vehicles hours. Fey- Equipment Rental $144,137 due to under estimate of billable equipment charges. Outside 171,000.00 171,000.00 250,956.36 $79,956.36 4616% Fay - External Rebilled Charges Revenue $80,941 revenue is determined by a increase in rebillable repair jobs, offset by unfavorable expenses pertaining to the repair jobs. Total Revenue 38,089,534.00 38,551,415.00 35.959,643.60 (2,591,771.40) -5.72% 1§#2015
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 38,424,430.00 38,077,718.00 33,789,469.67 4,288,248.33 11,26% Fay - Salaries $3,154,184 and Fringes $2,448,295 due to turnover and vacant positions. Fay - Motor Pool Fuel Charges $232,287 due to usage and decreasing fuel cost Fav - Drain Equipment Labor $73,722 due to a decrease in the amount of rebill projects. Fay - Depreciation Vehicles $80,387 and Depreciation Buildings $8,619 based on projected depreciation schedule. Fay - Indirect Cost $50,000 due to a roll forward credit reduced the expense to zero. Fav - Insurance Fund $21,945 a result of a decrease in vehicle fleet insurance. Fay - Software Support Maintenance $12,000 a result of less software subscription renewals and updates taking place. Fay - Maintenance Department Charges $10,902 a result of less maintenance performed on the Automatic Meter Reading System. Fay - Protective Clothing and Equipment $8,900 due to decreased spending for replacement and maintenance on gas detectors. Fay - Property Taxes $7,458 due to the tax exempt status on the Dixie Highway Building. Fay - Motor Pool $3,201 budget not set to actual historical usage. Fay - Equipment Rental $2,000 a decrease in specialty equipment needed for maintenance projects. Fay - Equipment Maintenance $15,411, Office Supplies $14,208, Natural Gas $7,006, Telephone Communications $6,932, Electric Service $5,008, Water and Sewage Charges $1,630 and Other Expendable equipment $1,630 a result of actual spending being less than budget projection. Unfav - Adjustment Prior Years Expense ($382,450) due to Storrnwater, Asset Management and Wastewater (SAW) Common-To-All project adlustrnent; reversal of non capital related items. Unfav Info Tech Development ($273,607) a result of more than anticipated maintenance performed on the Automatic Meter Reading System. Unfav - Material and Supplies ($264,311) and Drain Equipment Materials ($6,933) the result that the budget needs to be updated for these items being tracked through Collaborative Asset Management System (CAMS). 11P12016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAVI{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Unfav - Contracted Services ($255,592) due to repair work for Supervisory Control and Data Acquisition (SCADA) system. Unfav - Adjustment Prior Years Revenue ($180,000) due to an adjustment of a prior year SAW grant revenue accrual. Unfav Maintenance Contract ($35,000) a result that a budget needs to be developed for the Supervisory Control and Data Acquisition (SCAPA) system maintenance contract charges. Unfav - Depreciation Equipment ($5,997) based an projected depreciation schedule. Unfav - Info Tech Operations ($368,272), Expendable Equipment Expense ($34,330), Equipment Repair Motor Vehicle ($31,159). Small Tools ($21,180), Shop Supplies ($8,594), Maintenance Supplies $2,838), Computer Supplies ($2,836), Miscellaneous ($1,520) and Travel Conference ($1,154) the result of actual spending being more than budget projection. 1,696,476.93 358.14% 363,166.91 50.50% Fay - Capital Contributions State Grants $342,521 due to SAW Grant hardware and software eligible for grant reimbursement. Fay - Income from Investment $27,728 the result of fund earning a return due to a positive cash balance. Fav - Gain on Sale of Equipment $6,333 the result of sales for these items at county auction being more than anticipated budget projection. Fav - Interest Expense $4,670 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 $2,818 a result of scrap equipment and meter sales. Unfav - Gain on Sale of Vehicles ($20,900) the result of sales for these items at county auction being less than anticipated budget projection. NET INCOME (LOSS) BEFORE (334,696.00) 473,697.30 2,170,173.93 NON-OPERATING REVENUFAEXPENSE) 719,167.00 719,167.00 1,082,335.91 TRANSFER IN 0.00% TRANSFERS (OUT) 194,233.00 194,238.00 0.00% NET REVENUES OVER (UNDER) $384,271.00 $998,626,00 83,058,271.84 $2,059,645.84 EXPENSES TOTAL NET POSITION - BEGINNING 12,049,342.46 TOTAL NET POSITION - ENDING $15,107,614.30 1T12016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAV/(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue 10,193.00 10,198.00 $ 10,183.45 (14.55) Inside Revenue 2706,882.00 2,781,327.00 2,673,956.27 (107,370.73) -3.86% Liffey. due to rebills to departments lower based on actual premiums paid, offset by decrease in expense. Total Operating Revenue $ 2,717,080.00 $ 2,791,525.00 8 2,684,139.72 $ (107,386.28) -3.85% OPERATING EXPENSE $ 3,761,440.00 8 3,750,290.00 $ 2,817,233.81 $ 933,056.19 24.88% Fay. Insurance $1,007,518 premiums were less than expected due to insurance market fluctuations and rates, offset by decrease in revenue. Fay. Expendable Equipment $6,887 due to less than anticipated equipment needed. Unfav. Medical Supplies ($27,309) due to supplies needed to keep current Automated External Defibrillators (AEDTs) up to date, Indirect Costs ($6,285) due to actual charges determined after budget finalization. CLAIMS PAID 769,400.00 769,400.00 1,322,386.69 (552,986.69) -71.87% Unfav. due to timing and claim amounts more than anticipated with budget. TOTAL OPERATING EXPENSES $ 4,530,840.00 $ 4,519,690.00 8 4,139,620,50 $ 380,069.50 8.41% OPERATING INCOME (LOSS) (1,813,760.00) (1,726,165.00) NON-OPERATING REVENUE (EXPENSE) NET REVENUES OVER/(UNDER) (1.455,480.78) 272,684.22 -15.78% 150,000.00 150,000.00 100,492.85 (49,507.15) -33.00% Unfav. due to !ewer than expected available cash balance. EXPENSES $ (1.663,760.00) $ (1,578,155.00) (1,354,987.93) $ 223,177.07 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 7,786,719.07 6,431,731.14 11/23/2016 91
200,000.00 1,370,200.00 976,700.00 100,000.00 712,000,00 97,400.00 460,000.00 2,400,000.00 500,000.00 15,300,000.00 36,125,000.00 9,630,000.00 3,082,000.00 192,500.00 2,816,000.00 3,107,000.00 500,000.00 570,800.00 5,100,000.00 200,000.00 730,000.00 18,000,00 1,500.00 300,000.00 115,000.00 105,000.00 20,000,00 200,000.00 1,370,200.00 976,700.00 100,000.00 712,000,00 97,400.00 460,000.00 2,400,000.00 500,000.00 15,300,000.00 35.125,000.00 9,630,000.00 3,082,000.00 192,500.00 2,816,000.00 3,107,000.00 500,000.00 570,500.00 5,100,000.00 200,000.00 730,000.00 18,000.00 1,500.00 300,000.00 115,000.00 105,000.00 20,000.00 206,928.41 1,410,260,81 1,004,058.66 104,214.63 732,072.71 100,661.14 473,310.48 2,651,986.08 427,449.88 16,127,202.72 35,677,787.57 10,062,964.41 3,539,499.79 331,043.56 2,936,863.86 3,342,947.57 476,836.77 740,451.48 5,189,541.12 139,639.92 1,292717.11 1 1 , 0 9 O. 0 3 1,059.39 401,664.84 117,703.65 119,059.36 591,807 35 COUNTY OF OAKLAND FY2016 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FRINGE BENEFITS FUND 67800 ADOPTED BUDGET AMENDED BUDGET FY2016 ACTUAL VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT 33,999,600.00 25,950,911,00 25,666,035.47 2,715,124.47 10.46% - Favorable due to actual 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. 2,941,700.00 2,941,700.00 3,026,380.13 84,680.13 2.88% - Favorable due to actual revenue more than budget projections. 180,000.00 180,000.00 239,704.66 59,704.66 33.17% - Favorable due to actual revenue more than budget projectors. 1,050,000.00 1,050,000.00 582,993.57 (467,006.43) -44.48% - Unfavorable due to actual revenue less than budget projections. Offset by favorable expense. 16,200,000.00 16,200,000.00 16,991,604.23 791,604.23 4.89% - Favorable due to actual revenue more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by unfavorable expense. RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION - PTNE DEFERRED COMPENSATION-MATCH DEFINED CONTRIBUTION PLAN 6,928.41 3.46% 40,060.81 2.92% 27,358.66 2.80% 4,214.63 4.21% 20,072.71 2.82% 3,261.14 3.35% 13,310.48 2.89% 251,986.08 10.50% - Favorable due to actual revenue more than budget projections. Offset by unfavorable expense. (72,550.12) -14.51% - Unfavorable due to actual revenue less than budget projections. 827,202.72 5.41% - Favorable due to actual revenue more than budget projections - increase in new hires. Offset by unfavorable expense. 552,787.57 1.57% - Favorable due to actual revenue more than budget projections. 432,964.41 4.50% - Favorable due to actual revenue more than budget projections. Partially offset by unfavorable expense. 457,499.79 14.84% - Favorable due to actual revenue more than budget projections. 138,543.56 71.97% - Favorable due to actual revenue more than budget projections. 1 2 0 8 6 3. 8 6 4.29% - Favorable due to actual revenue more than budget projections. Offset by unfavorable expense. 235,947.57 7.59% - Favorable due to actual revenue more than budget projections. (23,163.23) -4.63% 169,651.48 29.72% - Favorable due to actual revenue more than budget projections. 89,541.12 1.76% - Favorable due to actual revenue more than budget projections. (60,360.08) -30.18% - Unfavorable due to actual revenue less than budget projections. Offset by favorable medical expense. 562,717.11 77.08% - Favorable due to actual revenue more than budget projections. (6,909.97) -38.39% (440.61) -29.37% 1 0 1 , 6 6 4. 8 4 33.89% - Favorable due to actual revenue more than budget projections. Partially offset by unfavorable group life insurance revenue. 2,703.65 2.35% 14,059.36 13.39% 571,807.35 2859.04% - Favorable due to increase value of non-vested International City Management Association (ICMA) forfeiture account. 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 EXT- FLEX BEN DENTAL INSURANCE EXT - FLEX BEN VISION INSURANCE EXT - FORFEITURE OF DEPOSITS & DC PLAN 92
GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE 800,000.00 15,300,000.00 39,690,000.00 10,280,000.00 3,190,000.00 299,000.00 2,816,000.00 800,000.00 15,300,000,00 39,690,000.00 10,280,000.00 3,190,000.00 299,000.00 2,816,000.00 WORKERS COMPENSATION 3.113,000.00 3,106,539.00 COUNTY OF OAKLAND FY2016 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY2016 VARIANCE FRINGE BENEFITS FUND 67800 ] BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES --- ------- ------------ ------ ---- -------- EXT - PREMIUM ADJUSTMENT 6,000.00 6,000.00 17,536.00 11,536.00 192.27% EXT - TRAINING B, WELLNESS 17,535.00 17,535.00 0.00% EXT - OTHER REVENUE - ICMA REBATES 10,000.00 10,000.00 10,000.00 0.00% PRIOR YEARS ADJUSTMENTS - 2,775,398.45 2,775,398.45 0,00% - Favorable due to reduction of workers compensation reserve. TOTAL REVENUE 138,116,400.00 130,067,711.00 140,535,010.81 10,470,299.81 8.05% OPERATING EXPENSE RETIREES MEDICAL -VEBA DEBT PRINC. 22,200,000.00 22,200,000.00 22.200,000.00 0.00% RETIREES MEDICAL - VEBA DEBT INT/AGING 11,799,600,00 11,799,600.00 11,799,638.00 (38,00) 0.00% RETIREMENT ADMINISTRATION 3,121,700.00 3.108,126.00 2,954,140.97 153,985.03 4.95% - Favorabie due to one underfilled position and one full-time position tilled with PTNE for four months; actual Fringe Benefits Hospitanzation costs, Monitoring Service costs, and Sick and Annual Leave Cash-Out costs less than budget projections. DEFERRED COMP-COUNTY PMTS (MATCH) 1,050,000.00 1,050,000.00 582,993.57 467,006.43 44.48% - Favorable due to actual costs less than budget projections. Offset by unfavorable revenue. DEFINED CONTRIBUTION PLAN 16,200,000.00 16,200,000.00 16,991,604.23 (791,604,23) -4.89% - Unfavorable due to actual costs more than budget projections - increase of new hires who participate in the Defined Contribution Plan. Offset by favorable revenue. DEFINED CONTRIBUTION PLAN - PTNE 200,000.00 200,000.00 206,939.07 (6,939.07) -3.47% EMPLOYEE IN-SERVICE TRAINING 1,020,200.00 1,008,250.00 892,751.66 115,496.34 11.46% - Favorable due to two underfilled positions and one position vacant for four months before underlining, and actual Special Event costs less than budget projections. IN-SERVICE TRAINING - INFO TECH 350,000.00 350,000.00 249,424.32 100,575.68 28.74% EMPLOYEE BENEFITS UNIT 976,700.00 965,582.00 895,888.68 69,693.32 7,22% - Favorable due to two underlined positions and actual Professional Services costs less than budget projections. FLEXIBLE BENEFIT PAYMENTS 100,000.00 100,000.00 88,396.76 11,603.24 11.60% WELLNESS PROGRAM 712,000.00 709,165,00 470,272.56 238,892.44 33.69% - Favorable due to actual Overtime, Wellness Screening and Special Event Program costs less than budget projections. ACCOUNTING SERVICES TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS 97,400.00 460,000.00 2, 400,000.00 94,649.00 460,000.00 2,400,000.00 97,701.63 349,967.18 2,651,986,08 (3.052.63) 110,032.82 (251,956.08) -3.23% 23.92% -10.50% - Unfavorable due to actual costs more than budget projections - increase of new hires who participate in the Retirement Health Saving Plan. Offset by favorable revenue. (28,734.47) -3.59% (645,901.36) -5.53% - Unfavorable due to actual costs more than budget projections - increase in new hires. Offset by favorable revenue. 4,850,759.17 12.22% Favorable due to actual costs less than budget projections. (321,545.94) -3.13% - Unfavorable due to actual costs more than budget projections. Offset by favorable revenue. Favorable due to actual costs less than budget projections. 2,988,588.92 - Unfavorable due to costs more than budget projections. Partially offset by favorable revenue. 1,712,876.53 1,393,662.47 44.86% - Favorable due to one vacant position and the Workers Compensation Claims costs less than budget projections, 828,734.47 16,145.901.36 34,539,240.83 10,601,545.94 3,126,267.67 273,295,09 63,732.33 25,704.91 (172,888.92) 2.00% 5.60% -6.14% 93
COUNTY OF OAKLAND FY2016 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FRINGE BENEFITS FUND 671300 UNEMPLOYMENT COMPENSATION ADOPTED BUDGET ------- 500,000.00 AMEND ED BUDGET 500,000.00 FY2016 VARIANCE ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 326,603.24 173,396.76 3.4.68% - Favorable due to actual costs less than budget projections - nonqualification of seasonal workers. CHILD CARE FACILITY HEALTH INSURANCE PREMIUM TAX REINSURANCE FEES MICHIGAN HICAA TAX PATIENT CENTERED OUTCOME RESEARCH INDIRECT COSTS TOTAL EXPENSE NET REVENUE OVER/(UNDER) EXPENSES TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 208,800.00 208,800.00 205,506.26 3,293.74 1.58% 50,000.00 50,000.00 73,869.16 (23,889.16) -47.74% 388,000.00 388,000.00 351,525.21 36,474.79 9.40% 385,000.00 385,000.00 343,628.52 41,371.48 10.75% 17,000.00 17,000.00 15,728.53 271.47 1.60% 392,000.00 392,000.00 77,592.00 314,408.00 80.21% 138,116,400.00 138,067,711.00 132,343,908.44 5,723,802.56 4.15% (8,000,000.00) 8,194,102.37 16,194,102.37 69,433,308.39 77,627,410.76 Favorable due to actual charges developed after budget finalization. 94
COUNTY OF OAKLAND FY 2016 YEAR END REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (565011) OPERATING REVENUE $4,316,400.00 54,316,400.00 $4,617,539.31 $301,239.31 6.98% - Fay. T Hangar Rental $130,502 due loan increase in the number of T Hangar's being leased, Land Lease $91,0313 due to an increase in land leases, Miscellaneous $89,779 due to Airport Expo sponsorship fees and exhibitor registration fees, Aviation Gas $35,401 due to higher than anticipated gas concessions, Car Rental Concessions $30,212 due to increased car rentals, and Landing Fees $9,395 due to higher traffic at Fixed Based Operators located on Airport property; Unfav. Reimb US Customs Service ($83,300) due to fewer international flights needing services by Customs (offset by favorable US Customs Service Expense $59,109). OPERATING EXPENSE 6,838,677.40 6,795,442,00 5,630;136.53 165,305.47 2.43°A - Fay. Personnel $109,252 due to two underfilled positions, summer help and emergency salaries not used, and less than expected hospitalization and retirement costs, Indirect Costs $74,975 due to actual charges being developed after budget finalization, US Customs Services $59,109 due to fewer international flights needing services by customs (offset by unfavorable Reimb US Customs Service), Insurance Fund $48,565 due to actual premiums less than expected based on insurance market fluctuations and rates, Water and Sewer -Charges $19,336 due to timing of invoices being received after the close of year-end, Grounds Maintenance $19,177 due to less than anticipated grounds maintenance costs, Electrical Service $14,801 due to lower energy costs, Maintenance Supplies $13,819 due to fewer maintenance supply purchases, Gasoline Charges $12,075 due to lower gasoline costs, and Info Tech Development $6,040 due to less than anticipated charges; offset by Unfav. Runway and Taxiway Repairs ($58,122) due to unexpected runway repair and crack sealing at Oakland County International Airport and Oakland Southwest Airport, Professional Services ($55,924) due to professional services provided for the 2016 Airport Expo event, Depreciation Roads and Parking Lots ($30,654) due to the closing of a capital project, Grounds Supplies ($17.342) due to asphalt and sprinkler repairs, Acrj Prior Years Exp ($7,547) due to invoices received for prior years services, Workshops and Meetings ($6,965) due to meetings held for the Airport Expo event, Advertising ($6,714) due to advertising for 2016 Airport Expo event, Electrical Supplies ($6,031) due to modifications to maintenance/Aircraft Rescue Fire Fighting building and runwayltaxiway fight repairs. NET OPERATING INCOME (LOSS) ($2,520,277.00) ($2,479,042.00) ($2,012,497.22) $616,300.00 -24.86% NON-OPERATING REVENUE (EXPENSE) 145,090.00 145,000.00 155,745.33 10,745.33 7.41% - Fay. Refund Prior Years Expenditure $5,951 due to State reimbursement for grant project expenses paid in prior years and Income from Investments $4,169 due to higher than expected interest rates. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFERS IN CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) ($2,375,277.00) ($2,334,042.00) $ (1,856,751.89) 0.00 0.00 915,522.75 ($2.375,277.00) ($2.334,042.00) $ (941,229.14) - Fay. Capital Contributions - Federal Grants $784,129 due to Federal contributions for capital grants, Federal grants $99,896 due to interest recovery on Economic Recovery Act Bond and Capital Contributions - State Grants $31,498 due to State contributions for capital grants. $625,800.00 $915,522.75 $1,541,300.00 TOTAL NET POSITION.- BEGINNING $ 78.467.034.51 TOTAL NET POSITION - ENDING $77,525,805.37 95
OPERATING INCOME (LOSS) $ (337,875.00) $ (223,005.00) 9 (305,695.95) $ (62,693.95) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS IN / (OUT) 453,658.25 $ 218,655.25 93.05% - Fay. Gain on Sale of Vehicles $230,207 due to proceeds from vehicles sold at auction; Unfav. Income from Investments (918,652) due to lower than expected interest rates. 373,280.00 9 (118,085.00) 235,000.00 235,000.00 118,885.00 492,165.00 $ (102,137E00) $ 11,995.00 $ 147,959.30 $ 135,954.30 COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY2016 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue 142,000.00 $ 142,000.00 $ 137,537.72 $ (4,462.25) -3.14% - Unfav. Ext Warranty Reimbursement ($25,476) due to fewer claims, Ext-Productive Labor Rev ($14,179) due to lower than expected labor costs associated with City, Village, and Township vehicle repairs; partially offset by fay. Ext. Litigation Settlements $22000 for Settlement in Antitrust Litigation Suit, Ext-Other Revenue $14,155 due to higher than expected subrogation payments and Ext-Parts and Accessories Rev $2,227 due to higher than anticipated parts and accessories associated with City, Village, and Township vehicle repairs. Inside Revenue 6,798,539.00 9,098,765.00 7.947,18222 $ (1,1 51,585.78) -12.66% - Liffey. Gasoline Oil Grease Charges (91.183,434) due to lower fuel costs (offset by favorable Gasoline expense) and Leased Equipment ($104,796) based on actual activity trends to date; partially offset by fay. Productive Labor $105,304 due to new vehicle builds and vehicle being repaired in-house Sublet Repairs 917,735 due to fleet expansion within various departments; and Parts and Accessories $13,447 due to fleet expansion within various departments. 11.34% - Fay. Gasoline Charges 51,157,544 due to lower fuel costs (offset by unfavorable Gasoline 04 Grease Charges revenue), Sublet Repairs $75,053 due to more vehicles being repaired in house, Parts and Accessories $74,177 due to lower than expected expenses, Expendable Equipment $55,680 due to fewer used vehicle purchases Than expected, Personnel $49,960 due to three undened positions and lower than expected Retirement and Hospitalization costs, Tires and Tubas 935,730 due to fewer tire replacements than expected. Insurance $22,390 due to actual premiums less than expected based on insurance market fluctuations and rates, Info Tech Development $18,393 due to tess Man anticipated charges, Maintenance Contract $15,797 due to lower than expected contract costs-. offset by Untay. Depreciation Vehicles ($335,670) due to additional vehicles purchased, Indirect Costs ($37,194) due to actual charges being developed after budget-finalization, Insurance Fund ($35,413) due to the County purchase of an Excess policy for Me time period June - September 2015 that took place after budget-finalization, Insurance Reserve Expense ($22,030) due to higher costs associated with garage owned vehicles involved in accidents, Auction Expense (912,582) due to higher than expected expenses associated with vehicles sold at auction Car Wash $9,752) due to an increase in the number of car washes for County owned vehicles, info Tech Operations ($7,443) due to higher than anticipated charges, and Shop Supplies (97,110) due to the need for additional shop supplies. Total Revenue $ 8,940,539.00 $ 9,240,765.00 $ 8,084,717.94 (1,156,048.06) OPERATING EXPENSE 9,278,414.00 9,463,771.00 8,390,416.59 $ 1,073,354.11 NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BALI' 15.010.00 $ 504,180300 $ 521,239.30 17.079.80 TOTAL NET POSMON - SEGINNING TOTAL NET POSITION - ENDING $ 8 727 729.95 $ 9.248,969.25 96 11/23/2016
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAVAUNFAV) 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 NON-OPERATING REVENUE 519,400.00 $ 519,400.00 $ 707,068.70 $ 187,668.70 36.13% - Fay. External - Other Revenue primarily due to subrogation payment for property damage and debris removal. 25,113,789.00 25,053,789.00 24,996,564.91 (57,224.09) -0,23% Unfav. Maintenance Dept Charges based on department requests. $ 25,633,189.00 $25,573,189.00 $25,703,633.51 $ 130,444.61 0.51% $ 27,457,697.00 $27,155,547,00 $24,951,485.52 $ 2,204,061.48 8.12% -Fay. Sublet Repairs $742,630 due to more efficient management of building maintenance; Natural Gas $673,123 due to purchasing natural gas from third party sources, mild weather conditions and lower market prices; Salaries and Fringe Benefits $668,340 due to underfilledivacant positions; Electrical Service $491,904 due to lower-cost third-party contracts and savings from FM&O energy conservation initiatives; Security Supplies $134,075 due to the use of alternative sources of funding (security enhancement). Partially offset by unfav. Material & Supplies ($213,988) and Custodial Supplies ($189,055) based on actual usage; IT Operations ($130,939) due to CAMS software maintenance; IT Development ($115,852) due to Collaborative Asset Management System (CAMS) mobile, CAMS upgrade, infrastructure, GIS, and building management system. $ (1,824,508.00) $ (1,582,358.00) $ 752,148.09 $ 2,334,506.09 100.000.00 $ 100,000,00 $ 90,140.35 $ (9,859.64) -9.86% Unfav. due to lower than anticipated rate of return on investments. Partially offset by fay, from sale of equipment at auction. TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES* - $ $ 12,906,75 $ 12,906.76 (18,761.00) $ (18,761.00) $ (27,907.70) $ (9,146.70) (1,743,269.00) $ (1,501,119.00) $ 827,287.51 $ 2,328,406.51 0.00% Transfers In from Project Work Order Fund for closed Maintenance Projects. 0.00% Transfers Out to Project Work Order Fund to close Maintenance Projects. TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING $ 8,981,062.19 $ 9,808,349.70 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 14T/2016
($8,493,957.00) (69,382,262.00) 105,500.00 105,500.00 3,906,676,00 4,536,630.00 1,345,164.00 1,345,164.00 ($3,136.617.00) ($3,394,968.00) ($5,950,091.72) 91,348.66 4,536,630.00 1,140,302.03 26,588,395.97 $26,406,584.94 NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS CAPITAL CONTRIBUTION $3,432,170.28 (14,151.34) -13.41% Unfav. Interest Income due to lower rates and cash balance than anticipated. 0,00 0,00% 0.00% (204,861.97) 0.00% Less than anticipated due to timinig of projects that are funded through the Building Authority. NET REV OVER(UNDER) EXP* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING ($181,811.03) 63,213.156.97 COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET Information Technology - Operations (63600) AMENDED BUDGET FY 2016 ACTUALS VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 6-515,444.52 (922,364.53) $26.563,126.00 OPERATING REVENUES: Outside Inside TOTAL OPERATING REVENUE $1,772.148.00 $2,287,592_52 24,867,003.00 23,944,638.47 $26,639,151,00 $26,232,230.99 29.09% Fay. Enhanced Access Fees $505,466, Managed Print Services $62,547 and Sale of Equipment $5,399 due to higher than anticipated usage. Offset by unfavorable Outside Agencies ($48,242) and Reimb Equalization Services ($4,440) due to reduction in external customer requests; Deferred Land File Tax ($5,286) due to less than anticipated use. -3.71% - Unfav. OC Depts Development Support & Non Governmental Development ($678,818) and OC Depts Operations & Non Governmental Operations ($263,662) due to rates remaining at prior year levels and limited resources available to complete development due to vacancies. Also unfavorable, Equip Rental ($6,990) due to decreased rebills to departments for maintenance charges on 1T Office Equipment items. Offset by favorable CLEMIS Operations $27,106 due to actuals higher than anticipated. $1,772,148.00 24,790,978.00 ($406,920.01) -1.53% OPERATING EXPENSES $35,057,083.00 $36,021,413.00 $32,182,322.71 $3,839,090.29 10.66% Fay. Salaries & Fringes $1,568,965 due to vacant positions; Expendable Equipment $1,145,517 for equipment replacement; Depreciation $1,032,848 for IT capital projects in progress not fully operational; Equipment Maintenance 6336,259 due to lower than anticipated hardware maintenance costs; Indirect Cost $214,387 due to actual charges being developed after budget finalization; Communications $178,702 due to rate reductions. Internal Services overall favorability of $12,462 primarily due to: Motor Pool Fuel Charges $9,772, Telephone Communications $4,131 and Leased Vehicles $3,764 due to lower than anticipated use; offset by unfav. Insurance Fund ($1,652) and Maintenance Dept Charges ($3,554) due to actual& higher than budget. Contracted Services $172,779, Printing $63,751 and Travel $12,497 based on less than anticipated use. Offset by la nfav. Professional Services ($704,960) for previously approved IT projects; Software Maint ($72,068) due to timing of software support; Charge Card Fees ($68,609) for increased credit card activity and Supplies ($65,901) based on usage. 'Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category. 98
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUALS VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology Telephone Communications (67600) OPERATING REVENUES: Outside $12,000.00 $12,000.00 $10,250.68 $ (1,749.32) -14.58% Unfav. Sale of Phone External due to reduction in landline charges. Inside 2,823,224.00 2,823708.00 $2,790,391.51 (33,316.49) -1.18% Unfav. Sale of Phone Internal ewe to decreased usage. TOTAL OPERATING REVENUE $2,835,224.00 $2,835,708.00 $2,800,642.19 ($35,065.81) -1.24% 18.15% 31.80% 0.00% 0.00% OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) NET REV OVER(UNDER) EXP* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING $3,383,950.00 $3,376,053.00 ($548,726.00) ($540,345.00) 30,000.00 30,000.00 ($518,726.00) ($510,345.00) $2,763,433,15 $612,619.85 $37,209.04 $577,554.04 39,541.20 9,541.20 $76,750.24 $58795.24 4,343,776.83 $4,420,527.07 Fay. Depreciation $342,263 based on projected depredation schedules; Indirect Cost $163,868 due to actual charges determined after budget finalization; Sublet Repairs $51,931 due to lower than anticipated repair volume; Maintenance Equipment $42,380 due to lower than anticipated contract rates; Expendable Equipment $35,666 due to decreased demand for equipment replacements; Professional Services $21,645 due to lower than anticipated contract rates; Tower Charges $12,358 due to decreased pager usage; Travel $5,200 due to efforts to reduce costs; Voice Mail $725 due to lower than anticipated costs. Unfav. Internal Services ($44,020) primarily due to Info Tech Operations based on actual usage and costs. Equip Maintenance ($11,987) due to maintenance costs being higher than the budget projection and Communications ($7,407) due to increased activity. Fay, primarily due to Interest Income; higher cash balance than anticipated. "Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 99
($4,057,057.00) 35,000.00 2,044,186.00 ($4,171,797.00) 35,000.00 2,044,186.00 150,000.00 217.06% Fay. primarily due to interest Income; higher cash balance than anticipated. 0.00% 0.00% Less than anticipated revenue recognized for capital items received primarily from the Radio Fund. 0;00% ($1,942,611.00) (31,627 871.00) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERAT1NG REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION ($3,297,783.22) $759,273.78 110,970.97 75,970.97 2,044,186.00 NET REV OVER(UNDER) E.X.P" TOTAL NET POSMON - BEGINNING TOTAL NET POSITION - ENDING (72,436.42) ($1,065,06167) $762,806.33 18,970,012.70 $17,904 957.03 77,563.58 150,000.00 COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUNDS (ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2016 VARIANCE . BUDGET BUDGET ACTUALS FAV/1UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 15.29% Fav. Rebilled Charges $559,634 billed to Tier 2.5 and 3.0 agencies for connectivity costs; Access Fees Oakland $80,346 due to updated law enforcement Full Time Equivalent count used for billing; CLEMIS Crash ($27,817), CLEWS Citation $30,980, cLunis Parking $5,958 and Crime Mapping $3,257 due to increased usage by Oakland and non'. Oakland agencies. Partially offset by unfav. In Car Terminals External ($3,202) due to reduction in fleet of CLEMIS agencies and Maintenance Contracts ($994) due to Livescan maintenance after warranty. Information Technolo9y - CLEMIS (63500) OPERATING REVENUES: Outside $4,142,303.00 $4,238,132.00 $4,866,294.68 $648,162.68 Inside 2086,815.00 2,068,314.00 1,769,008.55 (319,305.45) -15,29% Unfav. Service Fees ($351,023) based on actual billing for Computer Aided Dispatch (CAD) expense charge directly to Radio Fund and Reimb General ($92,064) based on actuals for CLEMIS staff supporting Sheriff projects. Offset by fav. Prior Year Adjustment $123,367 for professional services expensed in the prior year associated with the Crash software rewrite project and In-Car Terminals Internal $415 due to Mobile Data participation count higher than budget projection. TOTAL OPERATING REVENUE OPERATING EXPENSES $6,229,118.00 $6,326,446.00 $10,400,915.00 $10,383.503.00 $6,655,303.23 $328,857.23 $9,953,056.45 $430,416.55 5.20% 4.15% Fay. Depreciation $1,078,575 based on projected depreciation schedules; Salaries & Fringe Benefits $772,229 due to vacancies; Internal Services $113,806 primarily due to IT Development based on actual usage; Communications $84,588 due to actual costs less than anticipated; Supplies $13,900 and Printing $3,000 based on actual usage. Offset by unfav. Professional Services ($714,966) due to higher than anticipated contractual costs for staffing services for an additional programmer; Rebillable Services ($344,969) based on actual connectivity costs to Tier 15 and 3,0 agencies; Software Maintenance ($313,696) due to additional software purchases in excess of budget projections; Bank Charges ($212,300) due to cost of PayPal services for 8-Commerce transactions; Indirect Cost ($34,503) due to charges determined after finalization of the budget and Equipment Maintenance ($15,248) due to cast of repairs. 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. 100
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUPGET AMENDED BUDGET FY 2016 ACTUALS VARIANCE PAW UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $6,995,000.00 66,995,000.00 $6,925,787.35 ($69,212.65) •-0.99% Unfav. E-911 Surcharge ($52,325) due to decreased volume of users/receipt of 911 surcharge; Antenna Site Management ($12,791) due to updates in rental contracts and Outside Agency Revenue ($4,097) due to fewer non-emergency agencies than anticipated. Inside 456,788.00 456,788.00 505,236.79 4.8,448.79 10.61% Fay, Productive Labor $22,060 due to Mobile Data Computer repairs for DC Agencies; Leased Equip $13,443 due to higher than anticipated non-public safety users of the new system and Parts Access $12,945 due to reimbursement by participating agencies for equipment replacement. TOTAL OPERATING REVENUE 67,451,788.00 67,451,788.00 $7,431,024.14 ($20,763,86) -0,28% OPERATING EXPENSES $13,399,533,00 613,429,162.00 $11,187,000.73 $2,242,161.27 16.70% Fay. Software $1,254,645 due to the timing of the Emergency Services IP Network project overall Internal Services $405,643 primarily due to Into Tech CLEWS based on usage; Professional Services $277,552 due to CAD Upgrade project enhancements and Expendable Equipment $78,642 due to less activity; Depreciation $150,992 based on projected depreciation schedule; Salaries & Fringe Benefits $139,690 due to vacancies; Equipment Maintenance $50,457 due to maintenance costs of the radio system; Special Projects $38,440 due to timing of projects including tower painting; Tower Charges $24,149 for tower rental agreements; Utilities $37,238 and Travel $22,052. Partially offset by unfav. Communications ($126,664) for connectivity costs for cell tower sites used for coverage enhancements of the Radio system; Supplies ($74,392) due to usage and Indirect Cost ($36,283) due to actual charges determined after budget finalization. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($5,947,745,00) ($5,977,374.00) ($3,755,976.59) $2,221,397.41 NON-OPERATING REVENUE 180,000.00 180,000.00 186,994.83 6,994.83 3.89°A Fav, primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 99,264.00 99,264.00 0.00% TRANSFERS (OUT) 486,000.00 486,000.00 486,000.00 0.00% CAPITAL CONTRIBUTION 0.00% NET REV OVER(UNDER) EXP* _,($5 281,745.00) ($5,212,110.00) ($2,983,717.76) $2,228,392.24 TOTAL NET POSITION - BEGINNING 41,379,447.63 TOTAL NET POSITION - ENDING $38 395 729 57 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. 101
COUNTY OF OAKLAND FY 2016 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY Fire Records Management ( 53100) ADOPTED BUDGET AMENDED BUDGET FY 2016 ACTUALS VARIANCE FAV/(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside $196,587.00 5196,587.00 $207,465.02 $10,881.02 5.53% Fav. primarily due to Outside Agencies participation due to the timing of implementation of anticipated new member agencies. TOTAL OPERATING REVENUES OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE $196,587.00 5196,587.00 $735,089.00 $1,641,828.00 ($538,502.00) ($1,446,241.00) 3,000.00 3,000.00 $207,468.02 $10,881.02 5.53% $620,100.38 $1,021,727.62 62.23% Fay. Professional Services $916,252 due to lower than anticipated contractual costs; Depreciation $63,335 based on projected depreciation schedule; Salaries & Fringes $24,242 due to vacancies; Communications $18,116 due to decrease in connectivity rates; Expendable equipment 58,000 due to the timing of equipment purchases made by tech support for maintaining the system; Travel $4,570 due to reduction in traveling to conferences and Software Maintenance $3,774 due to decrease in maintenance costs. Offset by unfav. indirect Cost ($13,051) due to actual charges determined after budget finalization and overall Internal Services (13,508) primarily due in IT Development ($10,497) partially offset by fay. IT Operations $6,817 based on actual usage. ($412,632.36) $1,032,608.84 6,083.96 3,083.96 102.80% Fav, primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 424,512.00 1,160,441.00 1,160,441.42 0.42 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00% NET REV OVER(UNDER) EXP* ($110,990.00) _($281,800.00) $753,893.02 $1;035,693.02 TOTAL NET POSITION - BEGINNING 615,981.22 TOTAL NET POSITION - ENDING 51,369,874,24 *Please note that in the Adapted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 102
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2016
County Auction 29.75
Prior Years Adjustments 200,000.08
Refund Prior Years Expenditure
5,952.53
Sale of Equipment 4,570.00
Total $ 210,552.36
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2016
Adjustment Prior Years Expenditures
Adjustment Prior Years Revenue
Auction Expense
Bank Charges
Cash Shortage
Fees - Per Diems
Refund Prior Years Revenue
4.73
1,440.44
0.60
40,317.75
105.00
2,187.24
77,662.41
Total $ 121,718.17
103
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2016
FUND
ANIMAL CONTROL LEGACY FUND
CHILDRENS VILLAGE DONATIONS
MEDICAL EXAMINER LIBRARY DONATIONS
DONATIONS
RECEIVED IN FY 2016
$ 46,195.85
13,511.82
1,000.00
$ 60,707.67
CASH BALANCE
AS OF 9/30/2016
$ 361,610.21
120,165.27
9,480.03
491,255.51
Prepared by Fiscal Services 11/18/2016
104
. -- Red Oaks Nature Center Sub-Total 8:0• Nature Center Program Nature Center Program _ Nature Center Program , . _ REC REC REC OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2016 4th Quarter Report for Contributions (Donations) - July 1, 2016 - September 30, 2016 Addison Oaks Trail Riders Budget Center Project I Program Amount Totals - Mounting Block for Addison Oaks $110.79 Addison Oaks Sub-Total Tuning Your Tot Contribution Tuning Your Tot Contribution Tuning Your Tot Contribution REC REC GRC RDG REC RFC REC IND General Donation Cross Country Team Park Rental General Donation _ • _ • • .. ..• BeFit Recreation Program Lathrup Village Tuning Your Tot Contribution $5.00 Tuning Your Tot Contribution $5.00 Nature Center Program Nature Center Program Nature Center Program Nature Center Program Park Patrons Notre Dame Prep Park Patron 580.00 iCiVelantiOaks:Cbricessions Sub-Total _ _ . . . $250.00 independence erica Oaks SO-got-al-.. _ $100.66 Oaks Golf Course Sub-Total $504.00 Tuning Your Tot Contribution Tuning Your Tot Contribution RNC General Donation Park Patron RNC General Donation Park Patron RNC General Donation Park Patron RNC Donation for Bird Seed Park Patron . . . .. . . .. FY2016 4th Quarter Contributions (Donations) Revenue Grand Total $1,117.79 $5.00 Recreation Program:S:8e: Services Sub-Total ..$53900: $8.00 $5.00 $20.00 $5.00 $5.00 —$5.00 $5.00 $5.00 105
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period July 2016 to Sept 2016 Date: Donor: Cash/ Check: Items: Estimated Value: 7/1/2016 University Presbyterian Church Frozen Birthday Cakes (3) Months $495.00 7/1/2016 St. Mary of The Hills Church Games, Beauty Products, Clothing, Gift Cards $95.00 7/8/2016 Jennifer Hichme Clothing & Books $20.00 7/12/2016 St. Mary of The Hills Church Games, Beauty Products, Clothing, Gift Cards $2,118.00 7/14/2016 Bob Duschinske Clothing $100.00 7/16/2016 Sweet Dreams For Kids 15 Pillow Cases $30.00 7/22/2016 P. Corso Cash $150.00 7/22/2016 B. Bosler Check $50.00 7/25/2016 St. Mary of The Hills Church Games, Beauty Products, Clothing, Gift Cards $1,078.50 7/26/2016 Daughters of Isabella Games & Puzzles $149.00 7/27/2016 Waterford Public Library Yarn $35.00 8/1/2016 Shanette Kidd Clothing $60.00 8/3/2016 Anonymous 17 Basketballs $340.00 8/3/2016 Anonymous Clothing $115.00 8/8/2016 Carolyn Claehut Clothing $35.00 8/11/2016 Datsun Doctor Magazines for Lobby $15.00 8/13/2016 St. Patrick Catholic Church Toys, Games, Balls $350.00 8/15/2016 Mallorie Kreger Blankets, Makeup, Flip Flops $130.00 8/16/2016 Sweet Dreams For Kids 15 Pillow Cases $30.00 8/17/2016 Anonymous Guitar & Amplifier $175.00 8/17/2016 Anthony Trujillo Guitar $60.00 8/17/2016 Anonymous Guitar $50.00 8/18/2016 Garrette Ebbling Yarn & Fabric $100.00 8/26/2016 Mr. & Mrs. Kelly Check $40.00 9/7/2016 Waterford Public Library Yarn $15.00 9/14/2016 Jill Weigman Clothing $75.00 9/15/2016 Datsun Doctor Magazines for Lobby $5.00 9/16/2016 Hope Oakland Olga's Pizza $45.00 9/16/2015 Waterford Senior Center Yarn $40.00 9/17/2016 Eric & Makael Willey Total Gym for AIM $75.00 106
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period July 2016 to Sept 2016 Date: Donor: Cash/Check: Items: Estimated Value: 9/20/2016 Sweet Dreams For Kids 15 Pillow Cases $30.00 9/23/2016 Waterford Senior Center Yarn $10.00 9/26/2016 Ebru Adoglu-Jones Books $14.50 9/26/2016 Beaver United Methodist Church Check $150.00 9/30/2016 Clarkston Knit Shop Yarn & Needle Sets $100.00 9/30/2016 Hungtinton Woods Women League Games & Toiletries $250.00 Total: $6,630.00 107
INFORMATION TECHNOLOGY FY 2016 Uncollectible Debt Write-offs July 1, 2016 September 30, 2016 Name (Last. FL!St) OR- gt tour digds, of create .. Proclucti.iterri/Seolioe,Typt Transaction pate.' •.• QC. BQC-App,-ova Datelif$S1.000)' • MOrith' Wit :1 :Amount Cape mier#, Dept. CLEMIS 8/8/2D16 n/a $ 13.00 9/16 3191 CLEMIS Crash Report 1024561335 1245917 G2G Enhanced Access Fee (Disputed Fee relating to Saginaw County's on-fine tax 0143 payments) 1024640846 Information Technology - 020 Cloud 1205433 Solutions 7/11/2016 n/a $ 46,95 9/16 020 Enhanced Access Fee (Disputed Fee relating to Saginaw County's on-line tax 0143 payments) Information Technology - G2G Cloud 1024640847 1217546 Solutions 7/14/2016 nIa $ 27.50 9/16 TOTAL $ 87.45 *Unoollectible NSF checks of $100 or more are referred to Oakland County Corporation CounseL Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the quarterly forecast report, Write-offs in excess of $1,000 require Board of Commissioners' approval. Authorized by:
OAKLAND COUNTY PARKS & RECREATION COMMISSION FY2016 Uncollectible Debt Write-offs July 1,2016 - September 30, 2016 Cate Number - credit card 1025215435 1025215382 1025556278 1025571332 1025233444 1025881286 1025549978 Ite04e utchas Waterpark entry fees Waterpark entry fees Waterpark entry fees Waterpark entry fees Concession food/bev Waterpark entry fees Waterpark entry fees Budget Transaction - oc BoC Approval Centel' Date (if ›sigoo)• MVP 06/22/16 n/a WWP 06/24/16 n/a RWP 07/27/16 n/a RWP 07/28/16 n/a RWC 06/18/16 n/a RWP 07/18/16 n/a RWP 06/26/16 n/a Total •Ww411.q 'Amount INdfferkg 9.00 07/16 18.00 07/16 56.00 08/16 112.00 08/16 49.69 09/16 33.00 09/16 185.98 09/16 $ 463.67 Name -,(410;:fi.e.s.t.).pg,,,:-.. • last four digits of credit card # 3955 Credit Card 3955 Credit Card 8608 Credit Card 2701 Credit Card 9005 Credit Card 8076 Credit Card 1103 Credit Card * Uncollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel. Oakland County Fiscal Sell/ices Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners approval. Authorized by: CASDatalMy Documents \ E3rian1Cash Management\ Debt VVrite-OffslOCPR Uncollectible Debt VVrite-offsAsx FY2016-04 11 /2/21111951 PM
Resolution #16324 December 8, 2016
Moved by Hoffman supported by Woodward the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Fleming, Gershenson, Gosselin, Hoffman, Jackson, Kochenderfer, KowaII, Long,
McGillivray, Middleton, Quarles, Scott, Spisz, Weipert, Zack, Bowman, Crawford. (19)
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).
GERAID D. POISSON
CHIEF DEPUTY COUNTY EXECUTiv
ACTING PURSUANT T(N To'7
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 8,
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 8th day of December, 2016.
Lisa Brown, Oakland County